(1) Transportation Land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
(2) Construction, installation, repair, decoration and other engineering operations 3%
(3) Finance and insurance 5%
(4) Posts and telecommunications industry 3%
(5) Culture and sports industry 3%
(6) Entertainment karaoke bars, dance halls, karaoke bars, music cafes, billiards, golf, bowling and other places of entertainment 5%-20%.
(7) Service agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5%
(8) Transfer of intangible assets Transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill by 5%.
Why do insurance salesmen have to pay business tax? The income of insurance agents belongs to labor remuneration, and business tax needs to be levied when it reaches a certain amount.
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax (Announcement No.57 of State Taxation Administration of The People's Republic of China, 20 14), small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) are exempted from VAT or business tax according to the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents.
At the same time, the General Office of State Taxation Administration of The People's Republic of China issued a policy interpretation of the above documents, specifying in detail small-scale VAT taxpayers and business tax taxpayers (including individual industrial and commercial households, other individuals, enterprises and non-enterprise units).
Therefore, starting from 20 14, 10 and 1, the business tax threshold for insurance salesmen is 30,000 yuan (month) or 90,000 yuan (quarter).
Do I have to pay business tax to operate international telecommunications business?
Is it necessary to pay business tax on corporate wealth management income? Whether the enterprise's wealth management income is taxed or not is determined by the nature of the invested wealth management products:
I. Debt interest income
The Announcement on the Treatment of Enterprise Income Tax for Enterprise's Treasury Bond Investment Business (State Taxation Administration of The People's Republic of China Announcement No.36, No.2011) stipulates that the debt interest income obtained by an enterprise from the issuer shall be exempted from enterprise income tax in full from the date when it holds the treasury bonds directly invested by the issuer until its maturity.
Two. Income from investment banking wealth management products
1, financial management with guaranteed capital and interest.
The financial management mode of charging fixed interest for investment in capital preservation products, that is, under this financial management mode, enterprises do not bear investment risks, but only charge fixed income, which requires business tax. According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for the Administration of Financial and Insurance Business Tax Declaration (Guo Shui Fa [2002] No.9), the act of investing in monetary funds but collecting fixed profits or guaranteed profits also belongs to the so-called loan business. According to Article 3 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [1993] 149), the loan behavior belongs to the financial and insurance industry, and the business tax shall be paid according to the "Financial and Insurance Industry". Therefore, the business tax should be paid for the financial management mode of capital preservation and interest payment.
2. Floating income without capital preservation and capital preservation
This is two forms of financial management model, one is not to break the principal, floating income; The second is to protect the capital, but the income is not fixed. Do these two financial management models involve business tax? For this financial management model, there are great differences in its implementation because of the unclear provisions in the policy documents. According to the sixth paragraph of Item 8 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Collection in People's Republic of China (PRC) (Guo Shui Fa [1993] 149), business tax is not levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of investors and sharing investment risks. Whether investing in financial products with non-guaranteed or guaranteed floating income can be understood as an act of * * * sharing investment risks is regarded as investment income, and business tax is not paid. This view needs further support from policy documents.
Enterprise income tax: according to the enterprise income tax law, such income is the income from property transfer and belongs to the scope of enterprise income tax. There is only one exception. Dividends, bonuses and other equity investment income between qualified resident enterprises belong to tax-free income. Dividends, bonuses and other equity investment income mentioned here do not include the investment income obtained by resident enterprises who have continuously held shares in public offering and listing for less than 65,438+02 months.
Three. Stock investment income
The income from investing in stocks also falls within the scope of business tax. According to Item (4) of Article 5 of the Provisional Regulations of the People's Republic of China on Business Tax, the turnover of financial commodities such as foreign exchange, marketable securities and futures is the balance after the selling price is deducted from the buying price; In addition, according to Article 18 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (Order No.52 of the Ministry of Finance State Taxation Administration of The People's Republic of China), the business of buying and selling financial commodities such as foreign exchange, marketable securities and futures mentioned in Item (4) of Article 5 of the Regulations refers to the business of buying and selling financial commodities such as foreign exchange, marketable securities and non-commodity futures engaged by taxpayers. According to the regulations, stocks are financial commodities, so business tax should be levied according to the "financial and insurance industry", with the tax rate of 5%, and the turnover is the balance after the selling price is deducted from the buying price.
Four. Investment fund income
Fund investment income is also subject to the provisions of Item 4 of Article 5 of the Provisional Regulations on Business Tax. For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price, and the business tax shall be calculated and paid. Therefore, the business tax should be paid in accordance with the provisions for the spread income obtained by the enterprise trading funds.
Item (2) of Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.) clearly stipulates that enterprise income tax will not be levied on the income obtained by investors from the distribution of securities investment funds for the time being.
To sum up, for enterprise investment funds, the difference income obtained from fund share subscription and redemption should be incorporated into the taxable income of enterprises and paid enterprise income tax; If it belongs to the income from fund distribution, enterprise income tax will not be levied temporarily.
Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Answers to Business Tax (Part I) (Guo Fa [1995] 156) Question 10: Non-financial institutions provide funds to each other and collect capital occupation fees. For example, an enterprise borrows working capital and charges a capital occupation fee, and the administrative organ or competent department of the enterprise provides funds to subordinate units or enterprises and charges a capital occupation fee. Answer: According to the notes of business tax items, loans belong to the scope of "finance and insurance" tax items, and loans refer to the act of lending funds to others for use. According to this regulation, no matter financial institutions or other units, as long as they lend funds to others, they should be regarded as lending activities and business tax should be levied according to the tax item of "financial insurance".
Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Business Tax Declaration of Financial and Insurance Industry (Guo Shui Fa [2002] No.9) stipulates that loan refers to the business of lending money to others with compensation (including discounts and bills). The act of investing in money funds but collecting fixed profits or guaranteed profits also belongs to the loan business mentioned here.
According to the above regulations, if an enterprise purchases wealth management products and pays dividends in the nature of fixed profits or guaranteed profits, it should levy business tax according to the tax items of "finance and insurance", otherwise it is not necessary to levy business tax.
Many regions have different regulations on the business tax treatment of wealth management products, so it is recommended to communicate with the competent tax authorities before handling it.
I hope it helps you!
Which enterprises in the transportation industry pay business tax?
construction industry
Finance and insurance industry
The history of postal service and communication
Cultural and sports industry
entertainment industry
service industry
Transfer intangible assets
Sell real estate
For reference!
Which enterprises need to pay business tax? The scope of business tax collection can be summarized as: providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).
Among them, taxable services refer to services that fall within the scope of taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.
Providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services, transferring intangible assets and selling real estate for compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.
Is it necessary to pay business tax for the overall transfer of enterprise assets? Business tax is not required for the overall transfer of enterprise assets.
According to the Provisional Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation, the scope of business tax collection is the act of providing taxable services, transferring intangible assets or selling real estate.
The transfer of enterprise property rights is the overall transfer of enterprise assets, creditor's rights, debts and labor, and its transfer price is not only determined by the value of assets, but also completely different from the behavior of enterprises selling real estate and transferring intangible assets. Therefore, the transfer of enterprise property rights does not belong to the scope of business tax collection, and business tax should not be levied.
Is it necessary to pay business tax for the transfer of enterprise property rights? The scope of business tax collection is to provide taxable services with compensation, transfer intangible assets or sell real estate. The transfer of enterprise property rights is the overall transfer of enterprise assets, creditor's rights, debts and labor, and its transfer price is not only determined by the value of assets, but also completely different from the behavior of enterprises selling real estate and transferring intangible assets. Therefore, the transfer of enterprise property rights does not belong to the scope of business tax, and business tax should not be paid.
Business tax paid by enterprises can be summarized as: taxable services provided in People's Republic of China (PRC), transfer of intangible assets and sales of real estate. The scope of business tax can be understood from the following three aspects:
1. In People's Republic of China (PRC), it means:
(1). The unit or individual that provides or accepts taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
2. Taxable services refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.
3. Providing taxable services, transferring intangible assets or selling real estate means providing taxable services, transferring intangible assets and selling real estate with compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.