Turnover of labor service company = the total price charged to the employer-the wages collected and transferred to the labor force.
-Providing social insurance and housing accumulation fund for the labor force.
PS: 1。 General provisions on tax base
The tax basis of business tax is turnover, that is, the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, agency charges, collecting funds, prepaid funds and other out-of-price charges of various nature.
Second, the specific provisions of the tax basis
According to the specific conditions of different industries, the main provisions for determining taxable turnover are:
(1) Transportation industry
1. If a transport enterprise transports passengers or goods out of the country and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.
2. Transport enterprises engaged in domestic intermodal transport business shall take the actual turnover as the tax basis, that is, the turnover is the balance of all intermodal income after deducting the freight paid to other intermodal units.
3. When China International Airlines Co., Ltd. (hereinafter referred to as Air China) and China International Cargo Airlines Co., Ltd. (hereinafter referred to as cargo airlines) carry out passenger aircraft belly-cabin combined transport business, Air China takes the income received from belly-cabin as its turnover; Freight airlines take the balance of the freight income they receive after deducting the abdominal cabin income paid to Air China as the turnover, and the turnover deduction certificate is the "air waybill" issued by Air China.
(2) Construction industry
1. If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the general contract amount minus the price paid to the subcontractor or the subcontractor.
2 taxpayers engaged in construction, repair, decoration engineering business, no matter how accounting with the other party, its turnover should include the prices of raw materials and other materials and power used in the project.
Cables and optical cables used in communication line engineering and transmission pipeline engineering, as well as anticorrosion pipe sections, pipe fittings (elbows, tees, cold-formed pipes, insulation joints), pig, receiving and dispatching ball pipes, pumps, heating furnaces, metal containers and other items that constitute the main body of pipeline engineering belong to equipment, and their values are not included in the taxable turnover of the project. The taxable turnover of other construction and installation projects should not include the value of equipment, and the specific equipment list can be listed by the provincial local tax authorities according to their actual conditions.
Taxpayers engaged in installation engineering operations, where the value of installed equipment is regarded as the output value of installation engineering, its turnover shall include the price of equipment.
3. Self-built behaviors and units that donate real estate to others for free shall be verified by the competent tax authorities in the order specified in Article (9) of "Specific Provisions on Tax Basis" in this section.
Self-built behavior refers to the behavior of taxpayers to build their own houses. Taxpayers who build their own houses do not pay business tax. Taxpayers (excluding individual self-built houses) who sell self-built houses abroad should pay business tax according to the construction industry, and then pay business tax according to the sales of real estate.
4. Taxable turnover of decoration services provided by taxpayers in the form of contract workers shall be confirmed according to the income (excluding the price of materials and equipment purchased by customers themselves) actually collected from customers.
Three. Finance and insurance industry
1. General loan business: The total loan interest income is turnover (including interest rate increase and penalty interest).
2. Foreign exchange lending business: after the superior bank borrows foreign exchange, it transfers it to the subordinate bank and lends it to domestic users. Turnover is the balance of loan interest income minus loan interest expenses paid abroad.
3. Financial enterprises are engaged in financial leasing business: the balance of all the extra-price fees (including salvage value) charged by taxpayers from the lessee minus the actual cost of the leased property borne by the lessor is converted into the current turnover by the straight-line method.
4. Financial commodity transfer business: the turnover of buying and selling stocks and bonds is the balance after the selling price of stocks and bonds is deducted from the buying price. (excluding non-financial institutions and individuals)
5. Financial brokerage business and other financial businesses: all commission income.
(1) Financial enterprises engaged in entrusted collection business, such as collecting telephone fees, water and electricity fees, information fees, tuition and miscellaneous fees, paging desk fees, social security co-ordination fees, traffic violation fines, taxes, etc. The turnover shall be the balance of all income minus the price paid to the entrusting party.
(2) Non-financial institutions and individuals buying and selling foreign exchange, securities or futures are not subject to business tax.
6. Insurance business:
(1) Initial insurance business turnover: total premium income.
(2) Savings business turnover: savings interest (that is, the average savings balance of taxpayers during the tax period multiplied by the monthly interest rate converted from the one-year deposit rate published by the People's Bank of China). )
(3) The premiums receivable that have been collected by insurance companies but have not been recovered within the accounting period stipulated in the financial accounting system are allowed to be deducted from the turnover. After the end of the accounting period, the recovered deducted premiums receivable shall be incorporated into the current turnover.
(4) Insurance companies carry out non-indemnity reward business: the actual premium charged to the insured.
(5) Overseas reinsurers handle reinsurance business: the turnover is the balance of all premium income minus reinsurance premium.
Overseas reinsurers should pay business tax on reinsurance income, and domestic insurers should withhold and remit the business tax payable by overseas reinsurers.
7. Specific Provisions on Levying Business Tax on Loan Interest of Financial Enterprises
(1) After a financial enterprise issues loans (including self-operated loans and entrusted loans, the same below), it shall declare and pay business tax on all interest receivable that has not been recovered within the specified accounting period; If the accounting period of interest receivable expires or the loan principal has not been recovered for more than 90 days (including extension) from the interest settlement date, the business tax shall be declared and paid according to the actually received interest.
8. Convert foreign currency into RMB. The financial industry converts its turnover according to the benchmark exchange rate announced by the People's Bank of China on the day of receiving foreign exchange or at the end of the quarter, and the insurance industry converts its turnover according to the benchmark exchange rate announced by the People's Bank of China on the day of receiving foreign exchange or the last day of the month. After approval by the provincial tax authorities, it is allowed to convert it into turnover according to other benchmark exchange rates stipulated in the financial system.
Four. Post and telecommunications service
1. Centralized acceptance of inter-provincial leased circuit business: tax calculation of the balance of telecommunications departments in the acceptance area; Telecommunications departments provide inter-provincial telecommunications services: business tax is levied on turnover according to the price obtained.
2.*** If the postal service is provided to users, and the postal communication unit collects the price in a unified way, the turnover shall be the balance of all income minus the price paid to the cooperators.
3. Valuable calling cards sold by telecom companies: the turnover is the balance of the income confirmed at face value minus the sales discount reflected by the current financial accounting.
Verb (abbreviation of verb) cultural and sports industry
For a performance by a unit or individual, the turnover shall be the balance of the total fare income or booking income minus the fees paid to the unit, performance company or broker providing the performance venue.
Sixth, the entertainment industry.
The entertainment industry takes various fees charged to customers as its turnover, including admission fees, table fees, song ordering fees, tobacco, alcohol and beverage fees.
Seven. service industry
1. The turnover of the general agency industry is the remuneration actually received by the agent from the principal.
2. Business tax shall be levied according to regulations on any form of fee income obtained by computer welfare lottery betting points in selling welfare lottery tickets on a commission basis.
3. Turnover is the balance of all the extra fees charged by the advertising agency to the entrusting party minus the advertising fees paid to the advertising publishers.
4. The handling fee charged by the auction house to the entrusting party is taxable turnover.
5. If a tourism enterprise organizes a tour group to travel overseas and other tourism enterprises take over the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise.
6. If a tourism enterprise tours in China, the turnover shall be the balance of the collected travel expenses minus the expenses for accommodation, catering, transportation and tickets paid to other units for tourists. If other tourism enterprises join the delegation, the turnover shall be determined with reference to the overseas tourism measures.
7. Collect business tax on computer software registered by the National Copyright Administration and transferring its copyright and ownership at the time of sale.
8. Business tax shall not be levied on the income obtained by domestic enterprises from sending employees abroad to engage in labor services.
9. Units engaged in property management shall take the total income related to property management as the turnover after deducting the water, electricity and gas paid by the owners and the water, electricity, gas and rent paid by the tenants.
10. Taxpayers engaged in NVOCC business shall declare and pay business tax based on the balance of all extra-price fees charged by them to customers, after deducting the sea freight, customs declaration fees, port miscellaneous fees and loading and unloading fees paid by customers.
Eight, the sale of real estate or the transferee of land use rights
1. When a unit or individual sells or transfers its purchased real estate or acquired land use right, the turnover shall be the balance of all income minus the original price of the purchased or acquired real estate or land use right.
2. Where a unit or individual sells or transfers the real estate or land use right obtained by repaying debts, the turnover shall be the balance of all income minus the price of the real estate or land use right at the time of repaying debts.
3. After June 2006 1, if an individual sells a house that has been purchased for less than 5 years, the business tax will be levied in full; Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax; If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years) to the outside world, business tax shall be levied on the balance after deducting the purchase price from his sales income.
Ten, taxpayers to provide services, transfer of intangible assets, sales of real estate turnover approved:
Formula of taxable value:
Constitute taxable value = taxable operating cost or project cost ×( 1+ cost profit rate) ÷( 1- business tax rate).
The cost profit rate shall be determined by the local tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
XI。 Other provisions on turnover
1. Units and individuals that provide taxable business tax services, transfer intangible assets and sell real estate shall be refunded. If the business tax has been levied on the tax refund, the tax refund can be refunded or deducted from the taxpayer's future turnover.
2 units and individuals providing taxable business tax services, transferring intangible assets and selling real estate, and indicating the price and discount amount on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.
3. When units and individuals provide taxable services, transfer intangible assets and sell real estate, the compensation income obtained from the transferee due to the transferee's breach of contract shall be incorporated into the turnover and subject to business tax.
4. Units and individuals are allowed to deduct business tax prepayments from the turnover when they are converted into operating income by stages due to changes in financial accounting methods.
* * * * 5. The labor service company accepts the entrustment of the employer and arranges the labor force for it. If the employer uniformly distributes or handles the wages payable to the labor force, social insurance and housing accumulation fund for the labor force to the labor service company, the turnover shall be the total price charged by the labor service company to the employer minus the wages collected and transferred to the labor force and the balance after handling the social insurance and housing accumulation fund for the labor force. **********
6. Materials used as equipment are not included in the turnover.
7. The business tax provisions of a certain unit are not within the scope of tax calculation.
8. Business tax payers who purchase fiscal cash registers can use the special VAT invoices obtained by purchasing fiscal cash registers to deduct the business tax payable in the current period according to the VAT amount indicated on the invoices, or calculate the tax deduction according to the price indicated on the ordinary invoices obtained by purchasing fiscal cash registers.
Tax deductible = price ÷ (1+17%) ×17%.