Characteristics of business tax: 1. The scope of collection is wide and the tax sources are universal; 2. The tax burden is light and balanced, which better embodies the principle of fair tax burden; 3. The policy is clear and applicable; 4. Simple calculation, convenient operation and easy understanding for taxpayers.
I. Taxpayers of business tax
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate within the territory of the People's Republic of China.
ii. tax basis of business tax
the tax basis of business is the turnover of providing taxable services, the transfer amount of intangible assets or the sales of real estate, which are collectively referred to as turnover. It is the total price charged by the taxpayer to the other party and all expenses obtained outside the price, such as handling fees, service fees, funds and so on.
III. Taxes and tax rates of business tax
Taxes and tax rates of business tax
Taxes and tax rates (%) I. Transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading, 3. Construction, installation, decoration and other engineering operations in the construction industry 3. Finance and insurance 5. Posts and telecommunications 3. Culture and sports 3. Entertainment karaoke bars. Music teahouse, billiards, golf, bowling, entertainment 5-2 VII. Service agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries 5 VIII. Transfer of intangible assets 5 IX. Sale of real estate 5 sales of buildings and other land attachments 5 IV. Calculation of business tax
Taxpayers provide taxable services and transfer intangible assets. The formula for calculating the taxable amount is:
Taxable amount = turnover × tax rate
Taxpayer's turnover provides taxpayers with taxable services, transfers intangible assets or sells real estate, and all the price and extra expenses charged to the other party, except for the following circumstances:
(1) If a transport enterprise transports passengers or goods out of China, it will be transported by other transport enterprises abroad.
(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China and China, and the tour group is taken over by other tourism enterprises overseas, the turnover shall be the balance of the whole tour fee minus the tour fee paid to the tour group enterprise.
(3) if the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total contracted amount of the project minus the price paid to the subcontractor or the subcontractor.
(4) for the reloan business, the turnover shall be the balance of loan interest minus loan interest.
(5) For foreign exchange, securities and futures trading, the turnover shall be the balance of the selling price minus the buying price.
(6) Other circumstances stipulated by the Ministry of Finance.
V. Tax Preferences for Business Tax
The Provisional Regulations of the People's Republic of China on Business Tax stipulates that the following items are exempt from business tax:
(1) parenting services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;
(2) services provided by individuals with disabilities;
(3) medical services provided by hospitals, clinics and other medical institutions;
(4) educational services provided by schools and other educational institutions, and services provided by students through work-study programs;
(5) Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding of poultry, livestock and aquatic animals and disease prevention; (6) Ticket income for cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for cultural and religious activities held in religious places. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
VI. Place of tax payment of business tax and time of occurrence of tax obligation
(I) Place of tax payment of business tax
1. Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities in the place where taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.
2. When transferring the land use right, the taxpayer shall report and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.
3. Taxpayers selling real estate shall report and pay taxes to the local competent tax authorities.
(II) The time when the tax liability of business tax occurs is the day when the taxpayer receives the operating income or obtains the evidence for claiming the operating income.
VII. Tax declaration of business tax
The tax payable of taxpayers is withheld by withholding agents and declared by taxpayers themselves.
VIII. Taxpayer's tax payment period is five days, ten days, fifteen days or one month respectively, and the specific tax payment period of the taxpayer shall be approved by the competent tax authorities. Taxpayers who pay taxes in January shall declare and pay taxes within 1 days from the date of expiration. The time limit for withholding agents to pay taxes shall be governed by this provision. Value-added tax is a kind of turnover tax with the value-added generated by the production and circulation of commodities and the provision of services as the taxation object. The so-called "value-added" refers to the difference between the income of taxpayers from selling products or providing services in a certain period of time and the amount paid when purchasing goods and obtaining services. It is the new value created by taxpayers in their production and business activities, which is equivalent to the value created by living labor. From the point of view of final product consumption, the sum of the added value of each link from production to circulation is the value of final product. Because it is difficult to calculate the value-added tax in the specific economic operation, indirect calculation method is mostly used in the actual operation of calculating the value-added tax by using the value-added tax, that is, the sales of goods are used as the tax basis, and the last tax paid is allowed to be deducted from the tax amount, so as to realize the principle of increasing taxes according to the value-added factors. According to the different deduction range, VAT can be divided into two types: income-based VAT and production-based VAT. It is called "income-type" value-added tax that allows the depreciation part of the purchased fixed assets to be deducted; What is not allowed to be deducted is called "production" value-added tax.
Advantages of implementing VAT:
First, it is conducive to implementing the principle of fair tax burden;
second, it is conducive to the rationalization of the production and operation structure;
third, it is conducive to expanding international trade;
fourth, it is conducive to the country's universal, timely and stable financial revenue.
1. taxpayers of value-added tax units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax.
ii. scope of collection of value-added tax: 1. goods; 2. Taxable services; 3. Imported goods.
third, the tax rate of value-added tax is divided into three grades: basic tax rate of 17%, low tax rate of 13% and zero tax rate.
iv. tax basis of value-added tax The tax basis of taxpayers selling goods or providing taxable services is their sales amount, and the tax basis of imported goods is the prescribed constituent taxable value.
V. Calculation of VAT taxable amount
1. Taxable amount of general taxpayers = current output tax amount-current input tax amount.
2. Taxable amount of small-scale taxpayers = including sharp sales ÷ (1+collection rate) × collection rate
3. Taxable amount of imported goods = (customs duty paid price+customs duty 1 consumption tax) × tax rate
Personal income tax withholding and payment form. Units paid by enterprises can make up the tax next month when they find that they have missed it. Answer the first question, and pay a monthly tax. If you don't have it this month, you can make a declaration. If the payment is made in any month, consult with the tax authorities to avoid late payment. If you use the software, you can ignore the months when there is no tax, but you should make a declaration in time.
answer to question 2: if your tax registration certificate is issued in June, you can make up the tax realized in April and May in that month. You don't need to add up April, May and June, then your tax calculation will be wrong.