The whole country has not raised them to the status of "law". At present, they are published as regulations. For details, please refer to the online index of the Regulations.
State Taxation Administration of The People's Republic of China Order of the Ministry of Finance of People's Republic of China (PRC)
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 1 These Detailed Rules are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Value Added Tax (hereinafter referred to as the Regulations).
Article 2 The goods mentioned in Article 1 of the Regulations refer to tangible movable property, including electricity, heat and gas.
The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function.
Article 3 The term "selling goods" as mentioned in Article 1 of the Regulations refers to the paid transfer of the ownership of goods.
The provision of processing, repair and replacement services (hereinafter referred to as taxable services) as mentioned in Article 1 of the Regulations refers to the provision of processing, repair and replacement services with compensation. Employees employed by units or individual industrial and commercial households to provide processing, repair and replacement services for their own units or employers are not included.
The term "paid" as mentioned in these Detailed Rules refers to obtaining money, goods or other economic benefits from the buyer.
Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling commodities:
(1) Entrusting the goods to other units or individuals for consignment;
(2) Consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(4) Non-VAT taxable items using self-produced or entrusted goods;
(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;
(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge.
Article 5 Sales activities involving both goods and non-VAT taxable services are mixed sales activities. Except as stipulated in Article 6 of these Detailed Rules, enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods that are mixed for sale shall be regarded as selling goods and paid value-added tax; The mixed sales behavior of other units and individuals is regarded as selling non-VAT taxable services, and VAT is not paid.
The non-VAT taxable services mentioned in the first paragraph of this article 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.
Enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods mentioned in the first paragraph of this article include units and individual industrial and commercial households mainly engaged in the production, wholesale and retail of goods and engaged in non-VAT taxable services.
Article 6 Taxpayers shall separately account for the sales volume of goods and the turnover of non-VAT taxable services in the following mixed sales behaviors, and pay VAT according to the sales volume of goods they sell, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:
(1) selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 7 Taxpayers engaged in non-VAT taxable items shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; If it is not accounted for separately, the sale of goods or taxable services shall be approved by the competent tax authorities.
Article 8 The term "selling goods or providing processing, repair and replacement services in People's Republic of China (PRC)" as mentioned in Article 1 of the Regulations refers to:
(1) The place of departure or location of the goods for sale is within the territory;
(2) The taxable services provided occur within the territory of China.
Article 9 The units mentioned in Article 1 of the Regulations refer to enterprises, administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals.
Tenth units leased or contracted to other units or individuals, with the lessee or contractor as the taxpayer.
Article 11 The value-added tax refunded to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to the return or discount of sales goods shall be deducted from the output tax of the current period in which the return or discount of sales goods occurs; The value-added tax recovered due to the receipt or discount of purchased goods shall be deducted from the input tax of the current period when the receipt or discount of purchased goods occurs.
After the general taxpayer sells goods or taxable services and issues a special VAT invoice, if the goods sold are returned, discounted or invoiced incorrectly, it shall issue a special VAT invoice in red in accordance with the Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If a special red-ink VAT invoice is not issued as required, the VAT shall not be deducted from the output tax.
Article 12 The out-of-price expenses mentioned in the first paragraph of Article 6 of the Regulations include handling fees, subsidies, funds, collection fees, profit return, incentive fees, liquidated damages, late fees, deferred payment of interest, compensation, collection funds, advance payment, packaging fees, charter, reserve fees, quality fees, transportation and handling fees and other out-of-price expenses. But it does not include the following items:
(1) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
(2) Prepaid transportation expenses that meet the following conditions:
1. The invoice of transportation expenses of the transportation department is issued to the buyer;
2. The taxpayer transfers the invoice to the buyer.
(3) Government funds or administrative fees collected in the following names:
1. government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its finance and price departments;
2. Financial bills uniformly printed by financial departments at or above the provincial level shall be issued at the time of collection;
3. The money received should be turned over to the finance in full.
(4) Insurance premium charged to the buyer when selling goods, and vehicle purchase tax and vehicle license fee paid by the buyer.
Article 13 Where mixed sales are subject to VAT according to Article 5 of these Detailed Rules, the sales amount shall be the sum of the sales amount of goods and the turnover of non-VAT taxable services.
Article 14 Where a general taxpayer sells goods or taxable services by combining the sales amount with the output tax, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
Article 15 If a taxpayer settles its sales in a currency other than RMB, the RMB conversion rate of its sales can choose the middle rate of RMB exchange rate on the day when the sales occur or on the day of 1 of the current month. Taxpayers shall determine the conversion rate in advance, and it shall not be changed within 1 year after the conversion rate is determined.
Article 16 If a taxpayer implements the obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods as deemed as sales as listed in Article 4 of these Rules, the sales amount shall be determined in the following order:
(a) according to the taxpayer's recent average sales price of similar goods;
(2) According to the recent average selling price of similar goods by other taxpayers;
(3) According to the composition of taxable value. The calculation formula of taxable value is:
Taxable value of components = cost ×( 1+ cost profit rate)
Goods subject to consumption tax shall be subject to consumption tax in taxable value.
The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 17 The term "purchase price" as mentioned in Item (3) of Paragraph 2 of Article 8 of the Regulations includes the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with regulations.
Article 18 The amount of transportation expenses mentioned in Item (4) of Paragraph 2 of Article 8 of the Regulations refers to the transportation expenses (including the transportation expenses of temporary railway pipelines and special railway lines) and construction funds indicated in the transportation expense settlement documents, excluding handling fees, insurance premiums and other miscellaneous fees.
Article 19 The VAT deduction voucher mentioned in Article 9 of the Regulations refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice for agricultural products, the sales invoice for agricultural products and the settlement voucher for transportation expenses.
Article 20 Where mixed sales activities are subject to VAT according to Article 5 of these Detailed Rules, if the input tax of goods purchased by non-VAT taxable services involved in mixed sales activities meets the provisions of Article 8 of the Regulations, it can be deducted from the output tax.
Article 21 The term "purchased goods" as mentioned in Item (1) of Article 10 of the Regulations does not include fixed assets used for VAT taxable items (excluding tax-exempt items) and non-VAT taxable items, tax-exempt items (hereinafter referred to as tax exemption), collective welfare or personal consumption.
The fixed assets mentioned in the preceding paragraph refer to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of 12 months or more.
Article 22 Personal consumption mentioned in Item (1) of Article 10 of the Regulations includes social and entertainment consumption of taxpayers.
Article 23 The non-VAT taxable items mentioned in Item (1) of Article 10 of the Regulations and these Detailed Rules refer to the provision of non-VAT taxable services, the transfer of intangible assets, the sale of real estate and real estate projects under construction.
The term "immovable property" as mentioned in the preceding paragraph refers to the property that cannot be moved or will change its nature and shape after being moved, including buildings, structures and other ground attachments.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
Article 24 The abnormal losses mentioned in Item (2) of Article 10 of the Regulations refer to losses such as theft, loss, mildew and deterioration caused by poor management.
Article 25 The input tax on motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax.
Article 26 If a general taxpayer concurrently engages in tax-free items or non-value-added taxable services and cannot deduct the input tax, the input tax shall be calculated according to the following formula:
Non-deductible input tax = total non-deductible input tax in the current month × total sales of tax-free items and turnover of non-VAT taxable services in the current month ÷ total sales and turnover in the current month.
Article 27. In the event that the purchased goods or taxable services (except tax-free items and non-VAT taxable services) that have been deducted from the input tax amount are under the circumstances specified in Article 10 of the Regulations, the input tax amount of the purchased goods or taxable services shall be deducted from the current input tax amount; If the input tax cannot be determined, the deductible input tax shall be calculated according to the actual cost of the current period.
Article 28 The standards for small-scale taxpayers mentioned in Article 11 of the Regulations are as follows:
(a) taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and the annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (inclusive, the same below);
(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan.
The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
Twenty-ninth other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.
Article 30 The sales of small-scale taxpayers do not include their tax payable.
Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining sales amount with taxable amount, and the sales amount is calculated according to the following formula:
Sales = sales including tax ÷( 1+ collection rate)
Article 31 The sales amount returned to the buyer by small-scale taxpayers due to the return or discount of sales goods shall be deducted from the current sales amount of the return or discount of sales goods.
Article 32 The term "sound accounting" as mentioned in the Regulations and Article 13 of these Detailed Rules refers to the ability to set up accounting books in accordance with the unified accounting system of the state and conduct accounting according to legal and valid vouchers.
Article 33 Unless otherwise provided by State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it may not be converted into a small-scale taxpayer.
Article 34 Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:
(a) the general taxpayer's accounting is not perfect, or can not provide accurate tax information;
(2) Except as stipulated in Article 29 of these Detailed Rules, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and the general taxpayer has not gone through the identification procedures.
Article 35 The scope of some tax-exempt items stipulated in Article 15 of the Regulations is limited as follows:
(1) The agriculture mentioned in Item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.
Agricultural producers, including units and individuals engaged in agricultural production.
Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
(2) The term "antique books" as mentioned in Item (3) of the first paragraph refers to antique books and second-hand books purchased by the society.
(3) The articles for personal use mentioned in Item (7) of the first paragraph refer to articles for personal use by other individuals.
Article 36 Taxpayers selling goods or taxable services may be exempted from tax exemption if there are tax exemption regulations, and pay value-added tax according to regulations. After giving up tax exemption, you may not apply for tax exemption again within 36 months.
Article 37 The scope of application of the VAT threshold is limited to individuals.
The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 2000-5000 yuan;
(2) The monthly sales of taxable services is1500-3,000 yuan;
(3) If the tax is paid by time, the sales per day is 150-200 yuan.
The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.
The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Article 38 According to Item (1) of Paragraph 1 of Article 19 of the Regulations, on the date of receiving the sales payment or obtaining the certificate for claiming the sales payment, according to different sales settlement methods, the details are as follows:
(a) the sale of goods by direct payment, whether the goods are sent or not, shall be based on the day when the sales money is received or the evidence claiming the sales money is obtained;
(2) Goods sold by means of collection and acceptance or entrusted bank collection shall be the day when the goods are sent out and the collection procedures are completed;
(3) In the case of credit sale or installment payment, the payment date agreed in the written contract shall prevail; If there is no written contract or a written contract does not stipulate the date of payment, it shall be the date of delivery of the goods;
(4) If the goods are sold by prepaid payment, it is the day when the goods are delivered, but the production and sales of large machinery and equipment, ships, airplanes and other goods with a production period of more than 12 months are completed, and it is the day when the prepayment or the payment date agreed in the written contract is received;
(5) Entrusting other taxpayers to sell goods on a consignment basis is the day when the consignment list of the consignment unit is received or all or part of the payment is received. If the consignment list and payment are not received, the consignment goods will be issued 180 days;
(6) The sale of taxable services refers to the day when the services are provided and the sales amount is received or the evidence for claiming the sales amount is obtained;
(7) Where a taxpayer sells the goods listed in Items (3) to (8) of Article 4 of these Rules, it shall be regarded as sales, and it shall be the date of goods transfer.
Article 39 The provision in Article 23 of the Regulations that the tax payment period is 1 quarter is only applicable to small-scale taxpayers. The specific tax payment period of small-scale taxpayers shall be determined by the competent tax authorities according to their tax payable.
Article 40 These Detailed Rules shall come into force as of June 65438+ 10/day, 2009.
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People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax
Decree No.52 of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC)
Article 1 These Detailed Rules are formulated in accordance with the Provisional Regulations of the People's Republic of China on Business Tax (hereinafter referred to as the Regulations).
Article 2 The term "labor service" as mentioned in Article 1 of the Regulations refers to the labor service (hereinafter referred to as taxable labor service) that falls 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 do not belong to the services stipulated in the regulations (hereinafter referred to as non-taxable services).
Article 3 The term "providing services, transferring intangible assets or selling real estate" as mentioned in Article 1 of the Regulations refers to providing services, transferring intangible assets or transferring ownership of real estate with compensation (hereinafter referred to as taxable acts). However, employees employed by units or individual industrial and commercial households who provide services stipulated in the Regulations for their units or employers are not included.
The term "paid" as mentioned in the preceding paragraph refers to the acquisition of money, goods or other economic benefits.
Article 4 The provision of labor services, the transfer of intangible assets or the sale of real estate within the territory of People's Republic of China (PRC) (hereinafter referred to as the territory) as mentioned in Article 1 of the Regulations refers to:
(a) the units or individuals that provide or accept the labor services stipulated in the Regulations are 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.
Article 5 A taxpayer shall be deemed to be engaged in taxable activities under any of the following circumstances:
(a) the unit or individual gives the real estate or land use right to other units or individuals free of charge;
(two) the self-built behavior of units or individuals to build new (hereinafter referred to as self-built) buildings and sell them;
(3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 6 Sales activities involving both taxable services and goods are mixed sales activities. Except as stipulated in Article 7 of these Rules, the mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as the sales of goods, and no business tax shall be paid; The mixed sales behavior of other units and individuals is regarded as providing taxable services and paying business tax.
The goods mentioned in the first paragraph refer to tangible movable property, including electricity, heat and gas.
The enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods mentioned in the first paragraph include enterprises, business units and individual industrial and commercial households mainly engaged in the production, wholesale and retail of goods and engaged in taxable services.
Article 7 Taxpayers shall separately account for the turnover of taxable services and the sales of goods in the following mixed sales activities. Business tax is levied on the turnover of taxable services, but not on the sales of goods. If it is not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities:
(a) the act of selling self-produced goods while providing construction services;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 8 Taxpayers engaged in taxable activities and goods or non-taxable services shall separately account for the turnover of taxable activities and the sales of goods or non-taxable services. Business tax shall be levied on the turnover of taxable activities, but not on the sales of goods or non-taxable services. If they are not accounted for separately, the turnover of taxable activities shall be approved by the competent tax authorities.
Article 9 The units mentioned in Article 1 of the Regulations refer to enterprises, administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals.
Article 10 Except for the provisions of Articles 11 and 12 of these Detailed Rules, the units that have the obligation to pay business tax are those that have taxable activities and receive money, goods or other economic benefits, but do not include internal institutions that do not need to apply for tax registration according to law.
Article 11 Units operate by contracting, leasing or joint venture, and contractors, lessees and related parties (hereinafter referred to as contractors) have taxable behaviors, while contractors operate in the name of the employer, lessor and related parties (hereinafter referred to as the employer), and the employer bears relevant legal responsibilities, and the employer is a taxpayer; Otherwise, the contractor shall be the taxpayer.
Article 12 The taxpayer of the central railway operation business is the Ministry of Railways, the taxpayer of the joint venture railway operation business is the joint venture railway company, the taxpayer of the local railway operation business is the local railway management institution, and the taxpayer of the infrastructure pipeline operation business is the infrastructure pipeline management institution.
Article 13 The out-of-price charges mentioned in Article 5 of the Regulations include handling fees, subsidies, funds, collection funds, return of profits, incentive fees, liquidated damages, late payment fees, deferred payment of interest, compensation, collection funds, advance payment, penalty interest and other out-of-price charges of various nature, but it does not include government funds and administrative fees collected in the following ways:
(a) government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its finance and price departments;
(2) Issuing financial bills printed by financial departments at or above the provincial level at the time of collection;
(3) All the money received should be turned over to finance.
Article 14 If the turnover of a taxpayer is deducted for tax refund after paying the business tax, the paid business tax shall be refunded or deducted from the business tax payable by the taxpayer in the future.
Article 15 If the taxpayer's taxable behavior indicates the price and discount amount on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.
Article 16 Except in the circumstances specified in Article 7 of these Detailed Rules, if a taxpayer provides construction services (excluding decoration services), its turnover shall include the prices of raw materials, equipment and other materials and power used in the project, but not the prices of equipment provided by the constructor.
Article 17 The turnover of the entertainment industry refers to all the prices and other fees charged for operating the entertainment industry, including admission fees, table fees, song ordering fees, cigarettes, wine, drinks, tea, flowers, snacks and other fees charged for operating the entertainment industry.
Article 18 The business of buying and selling foreign exchange, marketable securities, futures and other financial commodities mentioned in Item (4) of Article 5 of the Regulations refers to the business of buying and selling foreign exchange, marketable securities, non-commodity futures and other financial commodities engaged by taxpayers.
Commodity futures do not pay business tax.
Article 19 The documents that meet the relevant provisions of the competent tax authorities of the State Council (hereinafter referred to as legal and valid documents) as mentioned in Article 6 of the Regulations refer to:
(1) Money paid to domestic units or individuals, and the acts of such units or individuals are within the scope of business tax or value-added tax collection, and the invoices issued by such units or individuals are legal and valid vouchers;
(two) to pay administrative fees or government funds, with the financial bills issued as legal and valid documents;
(3) Payment to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities are in doubt about the receipt, they may ask them to provide the confirmation certificate of the overseas notary office;
(4) Other legal and valid documents stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
Article 20 If a taxpayer has an obviously low price listed in Article 7 of the Regulations without justifiable reasons, or has no turnover listed in Article 5 of these Rules, its turnover shall be determined in the following order:
(a) according to the average price of the taxpayer's recent similar taxable behavior;
(two) according to the average price of other taxpayers' recent similar taxable activities;
(3) Approved according to the following formula:
Turnover = operating cost or project cost ×( 1+ cost profit rate) ÷( 1- business tax rate)
The cost profit rate in the formula is determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government.
Article 21 If a taxpayer settles its turnover in a currency other than RMB, the RMB conversion rate of its turnover may be the middle rate of RMB exchange rate on the day when the turnover occurs or on the day of 1 of the current month. Taxpayers should determine the conversion rate in advance, which shall not be changed within 1 year after determination.
Article 22 The scope of some tax-exempt items specified in Article 8 of the Regulations is limited as follows:
(1) The services provided by individuals with disabilities mentioned in Item (2) of the first paragraph refer to the services provided by individuals with disabilities to the society.
(2) Schools and other educational institutions mentioned in Item (4) of the first paragraph refer to ordinary schools and various schools established with the approval of the people's governments at the prefecture level or the education administrative departments of the governments at the same level, and their students' academic qualifications are recognized by the state.
(3) Agricultural machinery farming mentioned in Item (5) of the first paragraph refers to the business of using agricultural machinery for farming (including farming, planting, harvesting, threshing, plant protection, etc.). ) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to farmland irrigation or drainage business; Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery; Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in planting, breeding and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, as well as the training to enable farmers to obtain agricultural and animal husbandry insurance knowledge; The scope of tax exemption for poultry, livestock and aquatic animal breeding and disease prevention includes the business of providing drugs and medical devices related to this service.
(4) The cultural activities held by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries mentioned in Item (6) of the first paragraph refer to the cultural activities held by these units in this place which are subject to the taxation scope of the cultural and sports industry. Its ticket income refers to the income from selling the first ticket. The ticket income of cultural and religious activities held in religious places refers to the ticket sales income of cultural and religious activities held in temples, temples, mosques and churches.
(5) The insurance products provided by export goods mentioned in Item (7) of the first paragraph include export goods insurance and export credit insurance.
Article 23 The business tax threshold mentioned in Article 10 of the regulations means that the total turnover of taxpayers reaches the threshold.
The scope of application of business tax threshold is limited to individuals.
The scope of the business tax threshold is as follows:
(1) Monthly turnover1000-5,000 yuan, if taxes are paid on time;
(2) If the tax is paid by time, the turnover per day is 100 yuan.
The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Article 24 The term "business income payment" as mentioned in Article 12 of the regulations refers to the money obtained by taxpayers during or after taxable activities.
The date of obtaining the evidence of business income mentioned in Article 12 of the Regulations refers to the date of determining the payment date for the written contract; If a written contract is not signed or the date of payment is not specified in the written contract, it shall be the date when the taxable behavior is completed.
Article 25 If a taxpayer transfers the land use right or sells real estate in advance, the tax payment obligation shall occur on the date of receiving the advance payment.
Where a taxpayer provides services in the construction industry or leasing industry in the form of advance payment, its tax obligation occurs on the day when the advance payment is received.
If a taxpayer donates real estate or land use right to other units or individuals for free as mentioned in Article 5 of these Detailed Rules, the time of tax payment obligation shall be the date of transfer of real estate ownership and land use right.
If a taxpayer has the self-built behavior mentioned in Article 5 of these Rules, the time when the taxpayer's tax obligation occurs is the time when the taxpayer's tax obligation for selling self-built houses occurs.
Article 26 In accordance with the provisions of Article 14 of the Regulations, taxpayers shall declare and pay taxes to the competent tax authorities in the place where taxable services occur, land or real estate is located. If they fail to declare and pay taxes for more than six months from the month in which they should declare and pay taxes, the competent tax authorities in the place where their institutions are located or live will pay back the taxes.
Article 27 The tax payment period for banks, finance companies, trust and investment companies, credit cooperatives and resident representative offices of foreign enterprises is 1 quarter.
Article 28 These Rules shall come into force on June 65438+1 October1day, 2009.