"I am a small foreign-funded company. This year I am preparing for an "economic and trade consulting" project. I am mainly thinking about doing trade consulting for international manufacturers and customers. For the sake of safety, manufacturers and customers have asked us to guarantee the payment. Requirements. Then the problem arises: Operation process and charges: Before foreign manufacturers ship goods, domestic customers deposit money into our company account (customers do not want to deposit into personal accounts for safety reasons). Domestic customers receive the goods and confirm that there are no problems. Finally, we need to remit the payment to the foreign company (payment to the foreign company cannot be made in an individual capacity, it can only be made from the company to the foreign company). We only charge 1%-3% of the consulting fee from the customer: Problem: There is an issue on the company's account. A large number of accounts come in and out. How should I deal with this tax issue? (My consulting fee can be taxed, but the payment for goods collected on my behalf cannot be taxed! But how can I explain these incoming accounts to the tax department? )" Because I am not engaged in financial or tax work, the purpose of this article is to learn and analyze it only from a legal perspective. If there is anything wrong, please ask a tax expert to correct it. The following is my analysis: Article 5 of the "Interim Regulations on Business Tax" stipulates that the taxpayer's turnover shall be the entire price and extra-price fees collected by the taxpayer for providing taxable services, transferring intangible assets, or selling real estate. Article 13 of the "Implementation Rules of the Interim Regulations on Business Tax" stipulates that the extra-price expenses mentioned in Article 5 of the regulations include handling fees, subsidies, funds, fund-raising fees, returned profits, incentive fees, liquidated damages, late payment fees, and deferred payment interest. , compensation, collections, advances, penalty interest and other extra-price charges of various natures. The company's income is divided into two parts: one part is collection and the other part is consulting fees. According to the above regulations, consulting fees are taxable services, and collection fees are extra-price expenses. They are both components of "turnover" and must pay business tax. Business tax levied on turnover should be paid to the tax authorities by "small foreign-owned companies" that provide "consulting services". At this time, we encountered a second case: this issue actually involves the deduction of turnover. Article 5 of the "Interim Regulations on Business Tax" also stipulates that the corresponding turnover can be deducted when calculating turnover in the following five situations: (1) If the taxpayer allocates the contracted transportation business to other units or individuals, the taxpayer shall obtain The balance of the total price and extra-price expenses deducted from the transportation expenses paid to other units or individuals is the turnover; (2) If the taxpayer is engaged in tourism business, the total price and extra-price expenses obtained by the taxpayer shall be deducted from the total price paid to tourists. The balance after accommodation fees, meals, transportation fees, tickets to tourist attractions and travel fees paid to other group tour companies is the turnover; (3) Taxpayers subcontract construction projects to other units , the balance of the total price and extra-price expenses obtained after deducting the subcontracting fees paid to other units is the turnover; (4) For the trading business of foreign exchange, securities, futures and other financial commodities, the sales price minus The balance after the purchase price is the turnover; (5) Other circumstances specified by the financial and taxation authorities of the State Council. If you look closely, this training company does not fall into any of these categories. Although it collects hotel accommodation fees, it is not an enterprise "engaged in tourism business" itself, so the collection money cannot be deducted from the turnover. Finally, at the end of this article, I still have a doubt about this issue: From the collection Do companies that accept payment for collection have to pay business tax again? According to my understanding, the fees charged by the collection agency include two parts: labor costs and extra-price fees. The extra-price fees, after deducting the business tax, are given to the company that accepts the collection. At this time, the money received by the recipient company is actually still If it is labor cost, then according to the regulations, business tax needs to be collected again. This creates an actual double taxation. I don't know if my understanding is correct.