Differential taxation refers to differential taxation and is the original business tax policy. Refers to the balance of the total price and off-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate within the territory of People's Republic of China (PRC) after deducting the prescribed deductible amount, which is used as the tax calculation method for paying enterprise tax on sales. Because the original business tax has not been cancelled before, the range of differential tax deduction items is wide, and some industries cannot obtain input vouchers that meet the requirements of value-added tax. Therefore, after the reform of the camp, many industries still retain differential tax.

The differential taxation of value-added tax means that taxpayers use the purchase tax deduction method to calculate the value-added tax that should be paid. Its calculation formula is: tax payable = current output tax-current input tax; Among them, the tax payable is positive, which means that tax needs to be paid; A zero or negative number means no tax.

Differential tax payment is mainly a method in business tax.

1. Subcontract construction services: the difference (balance) between the total contracted amount and the subcontracted amount. Excluding the subcontracting amount.

2. Transfer of foreign exchange, securities, futures and other financial commodities: the difference between the selling price and the buying price is recognized as the turnover.

3. Tourism: If a taxpayer is engaged in tourism business, the turnover shall be the balance of all the price and extra-price expenses obtained by him after deducting accommodation, meals, transportation, tickets for tourist attractions and travel expenses paid to other travel companies.