Charge range
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).
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC), it means:
(1) The entity or individual providing or receiving 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.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.
Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.
Second, taxable services refer to services that are subject to 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.
Third, providing taxable services, transferring intangible assets or selling real estate refers to 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.
tax payer
Units and individuals that are obliged to withhold and remit business tax in accordance with the relevant provisions of business tax. Mainly includes:
1. Railway transport taxpayer:
(1) The taxpayer of the central railway operation business is the Ministry of Railways.
(2) The taxpayer of the joint venture railway operation business is the joint venture railway company.
(3) The taxpayer of local railway operation business is the local railway management institution.
(4) The taxpayer of the special railway line operation business is the enterprise or its designated management organization.
(5) The taxpayer of infrastructure pipeline railway operation business is the infrastructure pipeline management institution.
2, engaged in water transport, air transport, pipeline transport or other land transport business and have the obligation to pay business tax, calculate the profit and loss for the transport business that the unit is engaged in. Units engaged in transportation business and calculating profits and losses shall meet the following conditions: (1) using transportation tools for a period of time, engaging in transportation business and obtaining transportation income; Second, there is a settlement account in the bank; The third is to calculate operating income, operating expenses and operating profit financially.
3. The unit operates by way of contracting, leasing and linking, and the contractor, lessee and anchor (hereinafter referred to as the contractor) have taxable behaviors, and the contractor operates in the name of the employer, lessor and anchor (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.
4. If the construction and installation business is subcontracted or subcontracted, the subcontractor or subcontractor shall be the taxpayer.
5, the financial and insurance taxpayers include:
(1) Banks, including people's banks, commercial banks and policy banks.
(2) Credit cooperatives.
(3) Securities companies.
(4) Financial leasing companies, securities fund management companies, finance companies, trust and investment companies and securities investment funds.
(5) insurance companies.
(six) other institutions engaged in financial and insurance business approved by the People's Bank of China, the China Securities Regulatory Commission and the China Insurance Regulatory Commission.
Tax item tax rate
Transportation industry
Tax rate: 3%,
Collection scope: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
General tax business:
Land transportation: the transportation business of transporting goods or passengers by land such as railways, highways, cable cars and ropeways.
Waterway transportation: there are transportation services to transport goods or passengers through natural or artificial waterways such as rivers, lakes, rivers and oceans. Salvage at sea shall be taxed according to waterway transportation.
Shipping: the transportation business of transporting goods or passengers by air route. General aviation business and aviation ground service business are taxed according to air transport.
Pipeline transportation: gas, liquid and solid substances are transported through pipeline facilities.
Loading and unloading: the business of loading and unloading goods between means of transport, between loading and unloading places or between means of transport and loading and unloading places by means of loading and unloading tools or manpower and animal power. The moving business is taxed as "loading and unloading".
Construction engineering industry
Tax rate: 3%
Collection scope: construction, installation, repair, decoration and other engineering operations.
General tax business:
Construction: engineering operations of building, rebuilding and expanding various buildings and structures, including installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.
Installation: assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment, etc. (including installation of workbench, ladder and railing connected with equipment and insulation, anticorrosion, heat preservation and painting of installed equipment), cable TV installation fee.
Repair: the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.
Decoration: there are engineering operations to decorate buildings and structures to make them beautiful or have specific purposes.
Other engineering operations: Acting as an agent for telecommunications engineering, water conservancy engineering, road construction engineering, drilling engineering, land leveling, scaffolding, dredging engineering, blasting engineering, demolition of buildings or structures, greening engineering and other engineering operations.
Finance and insurance industry
Tax rate: 5%
Collection scope: finance and insurance
General tax business:
Finance: loan business, financial leasing business, financial commodity transfer business (including ownership transfer of foreign exchange, marketable securities and non-commodity futures), financial brokerage business and other financial businesses (including bank settlement and bill discount business).
Insurance: life insurance business and liability insurance business.
The history of postal service and communication
Tax rate: 3%
Collection scope: post and telecommunications.
General tax business:
Postal services: delivering letters and parcels, postal remittance, publishing newspapers and periodicals, selling mail, postal savings and other postal services. Philatelic companies collect business tax on the sale of philatelic products.
Telecommunications: telegrams, telexes, telephones (including wired telephones, wireless telephones, paging telephones, renting telephone circuit equipment, maintaining or renting broadcasting circuits, TV signals, and selling mobile phones and pagers and providing wireless communication services for users), telephone installation (including installing fixed or mobile phones for users), sales of telecommunication supplies (including selling special general telecommunication supplies while providing telecommunication services), and other telecommunication services.
Cultural and sports industry
Tax rate: 3%
Collection scope: cultural industries: performances, broadcasting, other cultural industries, and operating tourist sites. Sports industry: an undertaking that holds various competitions and provides venues for sports competitions or activities.
General tax business:
Performance: Units and individuals engaged in drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts, sports and other performance activities.
Broadcasting: the business of broadcasting works through radio stations, television stations, audio systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places. Not including advertising business. Charges for paid programs of radio and television stations are taxed as "broadcasting".
Other cultural industries: all kinds of exhibitions, training activities, literature, art, science and technology, lectures, lectures, reports, library books and other services.
Operating tourist sites: selling tickets in parks, zoos and other tourist sites.
Sports industry: an undertaking in which units and individuals provide places for holding sports competitions or activities.
Entertainment and leisure industry
Tax rate: 20%
Collection scope: karaoke bars, dance halls, karaoke dance halls (including nightclubs and singing practice rooms), music cafes (including bars), Internet cafes, golf entertainment (such as shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts).
General tax business:
The business of providing places and services for entertainment activities (including catering services provided by customers when engaging in entertainment activities and services provided by restaurants, restaurants and other catering places for customers to entertain themselves when eating).
Note: When the business is bowling and billiards, the tax rate is 5%.
Advertising service industry
Tax rate: 5%
Scope of collection: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
General tax business:
Agent: buying and selling goods, acting as an agent for import and export, introducing services and other agency services.
Hotel industry: an industry that provides accommodation services.
Catering industry: there is a business that provides catering and catering places at the same time and provides catering services to customers.
Tourism: the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.
Warehouse industry: the business of storing and keeping goods on behalf of customers by using warehouses, goods or other places.
Leasing industry: the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. The act of subletting rented houses, articles and equipment to others is taxable as "lease".
Advertising business: the business of using books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing goods, operating service items, cultural and sports programs or announcements and statements.
Other services: bathing, hairdressing, printing and dyeing, photography, fine arts, painting, calligraphy, typing, carving, calculation, testing, decoration, packaging, design, drawing, consulting, testing, testing, printing, surveying and mapping, exploration and other services.
Transfer intangible assets
Tax rate: 5%
Scope of expropriation: transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill.
General tax business:
Transfer of land use rights: units and individuals transfer land use rights, and units and individuals transfer projects under construction that have been completed or are in the early stage of land development but have not entered the construction stage.
Patent transfer: the act of transferring the ownership or use right of patented technology.
Transfer of non-patented technology: the act of transferring the ownership or use right of non-patented technology.
Transfer of trademark right: the act of transferring the ownership or use right of a trademark.
Transfer of copyright: the act of transferring the ownership or use right of written works, graphic works (such as picture albums and photo albums) and audio-visual works (such as master films and video tapes).
Transfer of goodwill: the act of transferring the right to use goodwill.
Sell real estate
Tax rate: 5%
Scope of expropriation: sale of buildings and other land attachments.
General tax business:
Transfer the ownership of buildings or structures with compensation, sell the ownership of other land attachments, sell buildings, units and individuals by means of transferring limited property rights or permanent use rights, and transfer the projects under construction entering the stage of housing construction.
According to Article 10 of the People's Republic of China (PRC) Business Tax Regulations (implemented on June 5438+1 October1), taxpayers whose turnover does not reach the business tax threshold stipulated by the financial and tax authorities in the State Council are exempted from business tax; If it reaches the threshold, the business tax shall be calculated and paid in full in accordance with the provisions of these regulations.
The business tax threshold mentioned in Article 10 of Article 23 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Business Tax Regulations (implemented on June 5438+ 10/day, 2009) means that the total turnover of taxpayers has reached 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.
The Ministry of Finance recently issued a decision on amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax to raise the threshold of value-added tax and business tax. The revised detailed rules shall come into force on June 1 65438+1October1day. Analysts said that the move was aimed at implementing the State Council's request to support the development of small and micro enterprises and reducing their tax burden.
The Ministry of Finance announced that the second paragraph of Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax was revised as follows: "The scope of the value-added tax threshold is defined as: goods with monthly sales of 5,000-20,000 yuan; Sales of taxable services, monthly sales of 5000-20000 yuan; If you pay taxes every time, the sales per day will be 300-500 yuan. "
Before this revision, the scope of the VAT threshold was: goods with monthly sales of 2,000-5,000 yuan; Sales of taxable services, monthly sales 1500-3000 yuan; If the tax is paid per time, the sales amount per time (day) is 150-200 yuan.
The Ministry of Finance announced that the third paragraph of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax was revised as follows: "The scope of the business tax threshold is stipulated as follows: if the tax is paid on time, the monthly turnover is 5,000-20,000 yuan; If you pay taxes by time, it is 300-500 yuan per (daily) turnover. "
Before this revision, the business tax threshold range was: monthly turnover1000-5,000 yuan to pay taxes on time; If the tax is paid by time, the turnover per day is 100 yuan.