Now it's value-added tax, 6% and you can't open special tickets.
2. What is the business tax rate?
Question 1: What is the business tax rate? 1. Business tax items and tax rates table.
Tax item collection scope tax rate
1. Transportation: 3% for land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
Two, the construction industry construction, installation, decoration and other engineering operations 3%
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
6. Entertainment places such as karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf and bowling 5%-20%.
Seven, service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other services 5%
Eight, the transfer of intangible assets transfer of land use rights, patented non-patented technology, trademark rights, copyright, goodwill 5%.
Nine, sales of real estate sales of buildings and other land attachments 5%
2. The calculation base of business tax is the total operating income of the enterprise in the current period, and no other items can be deducted except the price discount clearly recorded on the invoice.
Business tax = tax rate corresponding to business income
Question 2: What is the business tax rate? 2. Business tax rate:
I. Transportation industry 3%
Second, the construction industry is 3%
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
6. Entertainment industry 5%-20%
Seven, service industry 5%
Eight, the transfer of intangible assets 5%
Nine, real estate sales of 5%
Question 3: What are the tax rates of business tax and value-added tax? Different business tax items will have different tax rates ranging from 3% to 20%.
VAT 17%, VAT13%; Small scale taxpayer: 3%.
I hope the perfect answer!
Question 4: What is the invoice tax rate? General taxpayers are 17%, small-scale taxpayers are 13%, and businesses are 4%. If small-scale taxpayers issue ordinary invoices or buy special invoices, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers is still 17. For business tax items, the tax rates may be 3%, 5% and 20%. If agriculture is a tax-free item, the tax rate is 0%.
First, the national tax is divided into local taxes as follows:
1. Special VAT invoice (levied at 17% and deductible)
2. Uniform invoice for goods sales (in triplicate or quintuplicate, general taxpayer 17%, small-scale 6% or 4%, commercial wholesale and retail 4%).
3. Retail invoices for commodity sales (the tax rate is the same as above)
4, maintenance processing industry invoice (by 6%)
5. A unit's wholesale (or retail) invoice is a customized overprint invoice. (the tax rate is the same as above) and so on
Local tax: levied according to a certain proportion of turnover.
Two, the local tax authorities generally pay business tax according to the invoice amount. The service industry is generally 5%. The business tax rate for the construction industry is 3%. Property tax 12%. The business tax rate of goods transportation is 3%, the business tax rate of special invoices for real estate is 5%, and there are other taxes and fees.
Note: quota invoice, the amount on the invoice is fixed. Handwritten ordinary invoices, the business type is individual industrial and commercial households. Machine-printed ordinary invoices, business type for private enterprises.
Question 5: What is the corporate business tax rate? Hello! Judging from what you said, firstly, in May 1, 2065438, the business tax has been changed to value-added tax, and now there is no business tax. Second, if you have undeclared business tax to declare, you can still declare it. But the tax bureau may have listed you as an abnormal household. If you want to cancel the abnormal account, you must pay a fine first, then cancel the abnormal account and make a supplementary declaration. You can make supplementary declaration for all business taxes and surcharges.
I hope this helps.
Question 6: Business tax = turnover tax rate, in which "turnover" includes tax? According to the principle of tax collection:
1。 In-price tax is the tax borne by the seller, and the payment obtained by the seller is the sales amount, and the tax is borne by the sales amount and deducted from it. Therefore, the tax is equal to the sales amount multiplied by the tax rate. Such as consumption tax and business tax
2。 Extra-price tax is the tax borne by the buyer, and the payment obtained by the seller includes two parts: sales amount and tax. Since the tax is equal to the sales amount multiplied by the tax rate, and the sales amount here is equal to the payment for goods (that is, the price including tax) minus the tax, that is, the price excluding tax, the calculation formula of the tax has evolved into: tax = (payment for goods /( 1 tax rate)) tax rate. Such as: value-added tax
So the most direct difference between in-price tax and out-of-price tax is that the application formula of tax calculation is different:
In-price tax: tax = price tax rate including tax.
Extra tax: tax = (including tax price /( 1 tax rate)) tax rate = excluding tax price tax rate.
Example of business tax calculation
1. Tax base
The tax basis of business tax is the turnover of providing taxable services, transferring intangible assets or selling real estate, which is collectively referred to as taxable turnover.
(1) Determination of taxable turnover under normal circumstances
Taxable turnover (or sales) refers to the total price collected from the buyer, including out-of-price expenses (including handling fees, funds, collection fees, collection funds, prepaid funds and other out-of-price expenses of various nature).
(2) Determination of business tax basis under special circumstances
(1) A transport enterprise transports passengers or goods out of China and transfers them to other transport enterprises overseas.
For the carrier, turnover (sales) is the balance of all freight MINUS the freight paid to the transshipment enterprise;
(2) The turnover of loan business is the balance of loan interest after deducting loan interest;
(three) the sale of foreign exchange, securities, gold and silver, with the proceeds (selling price-buying price) as the turnover;
(4) Tourism enterprises organize tour groups to travel abroad in China, and other tourism enterprises take over overseas.
The whole travel expenses have been drastically reduced? You are afraid of scratching your knife. Br>2. Taxation method
(1) Business tax is levied ad valorem. The calculation formula of payable business tax is as follows:
Taxable amount = turnover × business tax rate
(2) Where a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to verify its taxable value according to the average price of similar taxable services provided by the taxpayer in the current month (or in the near future) or according to the following formula:
3. Calculation example
[Example] An enterprise provides transportation services abroad this month, and its income is 10000 yuan, and the applicable business tax rate is 3%, then:
Payable business tax = 10000× 3% = 300 yuan.
2.xmu.edu/netedu/fiscal/ 10/ 10-5-2-7
Question 7: What is the business tax rate for small and micro enterprises? Business tax is the same regardless of the enterprise, depending on what project it belongs to.
Construction industry 3%, finance and insurance industry 5%, culture and sports industry 3%, entertainment industry 5%-20%, service industry 5%, intangible assets transfer and real estate sales 5%.
At present, the main tax rate of small and micro enterprises is enterprise income tax, and the taxable income is less than 200,000 yuan, and the enterprise income tax is paid according to 10%.
Question 8: What is the business tax rate? 1. List of business tax items and tax rates. Transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3% 2. Construction, installation, decoration and other engineering operations 3% 3. Financial insurance 5% 4. Posts and telecommunications 3% 5. Culture and sports 3% 6. Entertainment, karaoke and other engineering operations. Bowling and recreation 5%-20%. Service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other services 5% VIII. Intangible assets transfer, land use right transfer, patented non-patented technology, trademark right, copyright and goodwill 5% 9. Real estate sales, sales of buildings and other land attachments 5%2. The calculation base of business tax is the total operating income of the enterprise in the current period, unless it is clearly recorded on the invoice. Business tax = tax rate corresponding to business income
Question 9: What is the business tax rate? 20 10 latest business tax rate table number tax item tax rate tax scope general tax business 1 transportation 3% land, waterways, aviation, pipelines, etc. Transportation, loading and unloading, passenger transport: bus, taxi, motorcycle, ferry transport, freight transport: combined transport 2. Construction, installation, repair, decoration and other engineering operations, construction, decoration and installation. Water conservancy projects, scaffolding, greening projects 3% postal services, telecommunications postal services: delivery of letters or parcels, postal remittance, newspaper distribution, postal commodity sales, postal letter savings and other postal services. Telecommunications: telegraph, telex, telephone installation, telecommunication commodity sales and other telecommunication services. Pagers and mobile phones 4% cultural performances, broadcasting, other cultural industries, sports competitions 1. Various performances and exhibitions held by gymnasiums, concert halls and other departments. Sports II. Certificate classes held in schools, cultural centers and other places. 3. Park 5. Finance 5% finance, insurance, pawn shops, credit cooperatives, trust companies, insurance companies, pawn shops, stock exchanges and financing companies. Insurance 6. Service 5% agency, hotel, catering, tourism, warehousing, leasing, etc. Hotels, hotels, travel agencies. Storage yard, rental store 3. Advertising company, painting and calligraphy mounting, typing, copying, painting and carving 4. Information consulting office, others. Transfer 5% of intangible assets such as land use right, trademark right, copyright, goodwill patent right or non-patented technology right 8. Sell 5% buildings or structures of real estate, and sell other land attachments 9. Entertainment circle 65438+.
Question 10: What is the current business tax rate? , business tax rate:
1. Transportation 3%
Second, the construction industry is 3%
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
6. Entertainment industry 5%-20%
Seven, service arc 5%
Eight, the transfer of intangible assets 5%
Nine, real estate sales of 5%
3. How to levy business tax on the loan business of Postal Savings Bank?
Postal savings business is that postal departments use their extensive savings. The post office absorbs deposits according to the unified interest rate stipulated by the state, and then transfers them to banks to obtain a certain spread. To be exact, the interest income earned by the post office by depositing the absorbed deposits into the bank belongs to the deposit interest income. According to the principle that deposit interest is not taxed, this income of the post office should not be taxed. However, the business tax levied on the postal industry at present has the characteristics of industry tax, not the interest income of passbook, but the business income of postal department, so it will be levied for this purpose.
The business scope of financial institutions is very wide, but according to the relevant regulations, only the industries that provide taxable services and get the price belong to the scope of business tax. Therefore, financial services such as loans, settlement, trust, financial leasing, financial commodity transfer and financial brokerage belong to the scope of business tax.
Postal Savings Bank loan business is the stock loan of China Postal Savings Bank for individual industrial and commercial households and limited companies. include
4. Who will pay the handling fee for the entrusted loan? how much is it?
1. business tax: according to the provisions of China's tax law, 5% business tax is paid on the interest income obtained by the entrusting party, which can be withheld and remitted by the bank; The handling fee obtained by the trustee shall also be subject to business tax at the applicable tax rate. When collecting business tax, the business tax payable by the entrusting party shall be withheld and remitted by the institution that finally issues loans to the user units or individuals and obtains loan interest, and remitted to the competent tax authorities where the institution is located.
2. Entrusted loan handling fee: The bank accepts the application for entrusted loan from customers, and collects the handling fee from customers in proportion according to the agreed terms such as entrusted loan amount, loan term, and liability for breach of contract.
3. Stamp duty on loan contract: generally, for entrusted loan transactions, stamp duty is paid once for each transaction and 0.5 ‰ of the loan amount is paid for each entrusted loan. Under the cash pool mode with entrusted loans as the main mode, enterprises and local taxation bureaus generally negotiate to determine the total amount of loans within a certain period of time, and pay stamp duty regularly at the tax rate of 0.5 ‰.
4. Interest expense: Under the cash pool mode, the interest rate of mutual lending funds between accounts should be within the benchmark interest rate of deposits and loans stipulated by the central bank. Once the interest rate exceeds this range, it may be questioned by the tax authorities because of suspected transfer pricing.