The role of taxation,
1. Taxation is the main source of national finance and an important financial guarantee for the country to carry out social construction, develop social undertakings and rescue natural disasters.
2. To establish and develop the socialist market economy, it is also necessary to adjust the economic operation through taxation to realize the sustained, rapid and healthy development of the national economy.
3. The state effectively supervises the economic activities of taxpayers through taxation.
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The concept of business tax:
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system.
Characteristics of business tax:
(a) a wide range of taxes, tax sources are common.
The scope of business tax includes providing taxable services, transferring intangible assets and selling real estate in China, which involves a wide range of areas of the tertiary industry of the national economy. The tertiary industry is directly related to the daily life of urban and rural people, so the scope of business tax collection is extensive and universal. With the continuous development of the tertiary industry, the income from business tax will gradually increase.
(2) Based on turnover, the calculation method is simple.
The tax basis of business tax is the turnover of taxable labor income, the transfer of intangible assets and the sales of real estate (collectively referred to as turnover). Taxes are not affected by costs and expenses, and income is relatively stable. Business tax is taxed at a proportional rate, and the taxation method is simple.
(3) According to the industry design tax rate
Business tax is different from other turnover taxes. It does not set tax items and tax rates according to the types, varieties or tax items of commodities, but designs different tax items and tax rates according to the comprehensive business characteristics of taxable services and different business sectors, that is, the same industry, the same tax items and tax rates; Different industries have different tax items and tax rates. The overall level of business tax rate design is low.
The turnover of the taxpayer provides taxable services for the taxpayer, transfers intangible assets or sells real estate, and all the price and extra-price expenses charged from the other party; However, the following exceptions are made:
(1) If a transport enterprise transports passengers or goods out of People's Republic of China (PRC), 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) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take 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.
(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.
(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.
(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.
(6) Other circumstances stipulated by the Ministry of Finance.
The following items are exempt from business tax:
(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;
(2) Labor 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;
(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;
(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places.
In addition to the provisions of the preceding paragraph, the items of business tax reduction and exemption shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.