Enterprises sell stocks at a total price of 6.5438+0.3 million yuan, with a stock purchase price of 800,000 yuan and a dividend of 30,000 yuan during the holding period. Business tax of this enterprise According to the fourth paragraph of Article 5 of the Provisional Regulations on Business Tax, the turnover of foreign exchange, securities, futures and other financial commodities is the balance after the selling price is deducted from the buying price; The business of buying and selling foreign exchange, marketable securities, futures and other financial commodities mentioned in Item (4) of Article 5 of the Provisional Regulations on Business Tax refers to the provisions that taxpayers engage in the business of buying and selling foreign exchange, marketable securities, non-commodity futures and other financial commodities. When an enterprise buys or sells money funds, index funds or stocks traded in the market, it shall calculate and pay business tax according to the balance of the selling price minus the buying price at the time of selling, and shall not pay dividends.

Conclusion: Business tax = (1.30,000-800,000) * business tax rate.