Business tax and surcharge reflect the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge that enterprises should bear in their main business. When reporting this indicator, it should be noted that after the implementation of the new tax system, the accounting regulations will no longer be included in the payable value-added tax? Main business taxes and surcharges? Item, whether it is a general tax paying enterprise or a small-scale tax paying enterprise, should be in? List of VAT payable? Reflected in.

Contents/business taxes and surcharges

Business tax and surcharge reflect the business tax, consumption tax, resource tax, education surcharge and urban maintenance and construction tax that the enterprise should bear in its main business.

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Transformation from business tax to value-added tax

I. Tax administration issues

1. If an individual transfers a house, the transfer contract will be signed before April 30, 20 16, but the property right will be changed after May 1 year. Is business tax or value-added tax levied?

Answer: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) Province on Defining Several Issues in the Pilot Collection and Management of VAT Reform, and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (No.26 of 20 16), individuals have signed a transfer contract before April 30, 20 16, and on May/day, 20 16.

2. How can a small-scale VAT taxpayer who applies the VAT difference collection policy determine whether he can enjoy the VAT exemption policy under 30,000 yuan (paying 90,000 yuan quarterly)?

Answer: The Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning Defining the Pilot Collection and Management of Changing Business Tax to VAT (No.2065438+26, 2006) clarifies that according to the current regulations, small-scale VAT taxpayers who apply the VAT difference collection policy will determine whether they can enjoy the VAT exemption policy of less than 30,000 yuan (paying 90,000 yuan quarterly) based on the sales before the difference.

Second, the invoice connection problem

1. How to deal with the transition period of invoice connection after the camp reform?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Relevant Issues Concerning the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) makes it clear that the relevant invoices made by the pilot taxpayers and supervised by the local tax authorities shall be managed during the transitional period and shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Invoices. Pilot taxpayers should consult the competent tax authorities about the problems in the use of invoices.

(1) Ordinary invoices supervised by Guangdong Local Taxation Bureau, namely "General quota invoice for Local Taxation in Guangdong Province" and "General Invoice for Local Taxation in Guangdong Province (Electronic)", the transition period is from May 30th 1 year to June 30th16. During the transition period, taxpayers will continue to use the online invoice management system of Guangdong Local Taxation Bureau to issue general local tax invoices in Guangdong Province (electronic version).

Pilot taxpayers can also use the new VAT invoice management system to issue VAT invoices. The blank invoices produced by the local tax authorities that have not been used up by the pilot taxpayers shall be cancelled at the competent tax authorities before July 3 1 2065438. After the invoices supervised by local tax authorities are used up, they shall be collected from the competent tax authorities.

(2) The transition period of the title invoice supervised by the local tax authorities is 20 1 May/June1Day to August 3 1 Day. After the transition period, the pilot taxpayers shall apply to the national tax authorities for printing and using the title invoices supervised by the national tax authorities. The remaining invoices that are not invoiced under the supervision of local tax authorities should be cancelled at the competent tax authorities before September 30, 2065438+2006.

(3) During the transition period, the pilot taxpayers should continue to use the relevant invoices supervised by local tax authorities, use and manage them in accordance with the relevant provisions of the Measures for the Administration of Invoices, and report and pay taxes to the competent tax authorities.

2. After the reform of the camp, when can the original local tax authorities issue invoices for tickets and tolls?

A: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) Province on Defining Several Issues in the Administration of the Pilot Reform of Business Tax, and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (No.26 of 20 16), after the reform of business tax, the tickets and toll (bridge-crossing) invoices are kept, and the supervision and management will be carried out by the national tax authorities from May 20 16 to May 20 1 year. The above two types of invoices are supervised by the original local tax authorities, and the validity period can be extended to 2065438+June 30, 2006.

3. When and where should unused blank invoices supervised by local tax authorities be cancelled?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Relevant Issues Concerning the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) clarifies that the unused blank invoices made by local tax authorities of the pilot taxpayers should go through the formalities of invoice cancellation at the competent tax authorities before July 3 16. After the invoices supervised by local tax authorities are used up, they shall be collected from the competent tax authorities.

4. What procedures do taxpayers who use named invoices need to go through before they run out of invoices? What invoices will be used after the transition period?

A: Taxpayers who use title invoices should go through the filing formalities one month before the title invoices are used up. The transition period of title invoices supervised by local tax authorities is May 1 day, 2006 to August 3 1 day, 2006. After the transition period, the pilot taxpayers shall apply to the national tax authorities for printing and using the title invoices supervised by the national tax authorities. The remaining invoices that are not invoiced under the supervision of local tax authorities should be cancelled at the competent tax authorities before September 30, 2065438+2006.

5. For the local tax business that occurred before the reform of the camp, the tax has been paid and the invoice has been issued. If the settlement amount changes after May 1 and the re-invoiced amount is greater than the original amount, should I declare and pay the tax to the local tax or the national tax?

Answer: When the pilot taxpayers have taxable behavior since May 20 1 20 16, they should report and pay VAT to the national tax authorities according to regulations. Taxable acts before that should still report and pay business tax to the local tax authorities according to the original regulations.

6. After the reform of the camp, the taxpayer lost the local tax invoice for transitional management. Where should he report the loss? Can you reissue the invoice?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Relevant Issues Concerning the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) makes it clear that taxpayers who lose transitional management invoices after May 16 should report to the competent tax authorities and go through the formalities of reporting the loss. Taxpayers who lose the Invoice of Guangdong Local Taxation General Machine (Electronic) issued before April 30, 2006, 2065438, shall report to the competent local tax authorities and go through the formalities for reporting the loss. The drawer shall query and print the invoice information in the invoice online system, affix the special seal for the invoice and give it to the drawer as an entry voucher, and shall not issue another invoice.

7. May, 2006 1, 2065438, when issuing VAT invoice, where should I indicate the information of collecting travel tax?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Relevant Issues Concerning the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) makes it clear that from May/0/6, 20 1 day, insurance institutions, as withholding agents of travel tax, should indicate the information of collecting travel tax in the remarks column of the VAT invoice.

8. After the reform of the camp, which tax authority should recover the tax unpaid by the pilot taxpayers before May 1, and what invoices can be issued if additional invoices are needed?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Issues Related to Comprehensively Promoting the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) clearly states that the tax owed by the pilot taxpayers shall be collected and remitted by the local tax authorities, and the late fees and fines shall be recovered by the local tax authorities, which shall actively assist the local tax authorities to carry out the recovery work. If a supplementary invoice is needed, a general VAT invoice can be issued.

Third, the issue of collection and management.

1, what should the pilot taxpayers do if they find that their business tax taxable behavior occurred before April 30, 20 16?

Answer: If the pilot taxpayers find that the business tax they provided before April 30, 20 16 should be paid back by themselves or through audit, inspection and audit, they should pay back the tax to the local tax authorities in accordance with the current business tax policy. If a supplementary invoice is needed, a general VAT invoice can be issued.

2. How should the original business tax taxpayer who declares quarterly declare in the second quarter?

Answer: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (Announcement No.23 of the State Administration of Taxation, 20 16), taxpayers who originally reported business tax quarterly should report the business tax in April to the competent local tax authorities within the reporting period of May 20 16; During the July reporting period of 20 16, the VAT with tax payment periods of May and June was declared to the competent national tax authorities.

3. Does the pilot taxpayer need to cancel after May, 2065 1, 2065438 with the tax management certificate issued by the local tax authorities, and apply to the national tax authorities again?

Answer: The Announcement of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Local Taxation Bureau on Relevant Issues Concerning the Connection of Tax Collection and Management in the Pilot Project of Changing Business Tax to Value-added Tax (No.8 of 20 16) clearly states that the tax management certificate of outbound business activities (hereinafter referred to as "outbound management certificate") issued by the local tax authorities of the pilot taxpayers will be issued in May of 20 1 20 16. The validity period is extended to 201610127 October, and the pilot taxpayers can go through the relevant tax-related procedures in the national tax authorities with foreign exchange certificates.

4. The new account registration of national tax and local tax needs to be registered in the national tax and local tax systems. Is it necessary for taxpayers to submit two documents?

A: The new account opening registration of national tax and local tax needs to be registered in the national tax and local tax systems, and taxpayers do not need to submit two documents. But either party must scan the data into the document system.

business tax

Business tax is a tax levied by the state on units and individuals that provide various taxable services, transfer intangible assets or sell real estate. Business tax is calculated by multiplying the turnover or transaction amount by the corresponding tax rate.

consumption tax

Consumption tax is a consumption tax levied on some consumer goods in order to adjust the consumption structure and correctly guide the consumption direction, on the basis of universal collection of value-added tax. Consumption tax is levied within the price, and the consumption tax paid by enterprises is included in the sales tax, which offsets the sales income of products.

resource tax

Resource tax is a tax levied by the state on units and individuals who exploit mineral products or produce salt in China. The resource tax is calculated according to the taxable quantity of taxable products and the specified unit tax, and the calculation formula is:

Taxable amount = tax amount? Unit tax

The taxable quantity here is: if taxable products are mined or produced for sale, the sales quantity shall be the taxable quantity; Where taxable products are mined or produced for personal use, the amount for personal use shall be the taxable amount.

Is the resource tax payable for foreign sales of taxable products deductible? Business tax and surcharges? Subject; Should the resource tax payable for self-produced taxable products be deducted? Production cost? 、? Manufacturing cost? And other subjects.

educational surcharges

Education surcharge is a charge levied by the state to develop China's education and improve people's cultural quality. This fee is calculated according to a certain proportion of the turnover tax paid by the enterprise and paid together with the turnover tax.

urban maintenance and construction tax

In order to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction, the state has levied urban maintenance and construction tax.

It should be noted that the above-mentioned "main business taxes and surcharges" do not include income tax and value-added tax. "Income tax" will appear at the bottom of the income statement, while value-added tax cannot be reflected in the income statement of enterprises because of its special accounting method. Then there is "main business tax and surcharge", which only reflects the tax paid by the main business, excluding the tax caused by other business income and non-business income.

Composition/business tax and surcharges

Composition of business tax and surcharges:

1. Selling products subject to consumption tax;

2. Business tax calculated by providing foreign transportation services;

3. Calculate the payable urban construction tax and education surcharge;

4. External sales of resource tax products.

Account usage/business tax and surcharge

1. This course accounts for business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharge and other related taxes and fees incurred by enterprises in their business activities. Where are the property tax, vehicle and vessel use tax, land use tax and stamp duty? Management fee? Accounting for other subjects, not accounting for this subject.

Two, enterprises in accordance with the provisions of the calculation and determination of taxes and fees related to business activities, debit the subjects, credited? Tax payable? And other subjects. Returned consumption tax, business tax, etc. Should the original account be debited according to the amount actually received? Bank deposit? Subject, credited to the subject.

3. At the end of the period, the balance of this course should be transferred to? Profit this year? Account, which should have no balance after carrying forward. Because the accounting method of selling goods by installments is different from before, so add a new account? Long-term receivables? .

Calculation and classification/business tax and surcharges

1. Business tax has nine tax items: transportation, construction, post and telecommunications, culture and sports are subject to the tax rate of 3%; Financial insurance, service industry, transfer of intangible assets and sale of real estate are subject to the tax rate of 5%, and the entertainment industry is subject to the tax rate of 5% to 20%. However, with the promotion of changing business tax into value-added tax, the transportation tax, postal service tax, warehousing and advertising in service tax, trademark right transfer, copyright transfer, patent right transfer and non-patented technology transfer in intangible assets tax stopped.

2. Urban construction tax and education surcharge are calculated and paid according to 7% and 3% of paid value-added tax, business tax and consumption tax respectively.

Three. Accounting entries:

1. When drawing:

Borrow: business tax and surcharges

Loan: Do I have to pay taxes? business tax payable

Tax payable? Urban construction tax payable

Tax payable? educational surcharges

2. When making payment:

Borrow: Should I pay taxes? business tax payable

Tax payable? Urban construction tax payable

Tax payable? educational surcharges

Loans: bank deposits

3. When carrying forward:

Debit: this year's profit

Loan: business tax and surcharge? business tax payable

Business tax and surcharges? Urban construction tax payable

Business tax and surcharges? educational surcharges

Relevant laws

Publicity poster for consumption tax collection

According to the Provisional Regulations of the People's Republic of China on Business Tax, units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax, and shall pay business tax including business tax and surcharges in accordance with these regulations.

(1) Taxpayers with different tax items should pay business tax (hereinafter referred to as taxable services), transfer intangible assets or sell real estate, and should separately account for the turnover, transfer amount and sales (hereinafter referred to as turnover) of different tax items; If the turnover is not accounted for separately, a higher tax rate shall apply.

(2) Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

Tax payable = turnover? tax rate

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

(3) The turnover of taxpayers refers to the sum of the price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:

(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) For taxpayers engaged in tourism business, the turnover shall be the balance of all the extra expenses obtained by them after deducting the accommodation fees, meals, transportation fees, tickets for scenic spots and the travel expenses of other package tourism enterprises paid for tourists;

(3) If the taxpayer subcontracts the construction project to other units, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the subcontracting money paid to other units;

(4) In the transaction of financial commodities such as foreign exchange, securities and futures, the transaction amount shall be the balance of the selling price minus the buying price.

⑤ Other circumstances stipulated by the competent departments of finance and taxation of the State Council.

(4) The following items shall be exempted from business tax:

(1) Childcare services, marriage and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) services provided by individuals with disabilities;

③ Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(5) Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals;

⑥ Ticket income for 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, and ticket income for cultural and religious activities held by religious places;

⑦ Insurance products provided by domestic insurance institutions for export goods.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Category/business tax and surcharges

Taxes and surcharges shall be borne by all enterprises, including business tax, urban maintenance and construction tax and education surcharge.

1. Business tax

Business tax is a tax based on the amount of operating income. Units and individuals engaged in the production, retail and service of tourism and catering service enterprises are taxpayers of business tax (hereinafter referred to as taxpayers). Taxpayers must pay taxes according to regulations as long as they obtain operating income, whether they are profitable or not. Business tax is an in-price tax, which generally does not cause losses to taxpayers. Hotels, hotels, restaurants, barbershops, baths, photography, dyeing, repair and other enterprises should pay business tax according to a certain proportion of their operating income; The travel agency shall calculate and pay the business tax according to the net operating income (operating income minus the room, meals, transportation and other expenses collected and paid on behalf of the agency). Business tax payable = operating income? Applicable tax rate.

2. Urban maintenance and construction tax

This is a local tax calculated and paid according to the total amount of business tax payable and the tax rate stipulated in the tax law. It is used to maintain urban construction. Payable urban maintenance and construction tax = total business tax x applicable tax rate.

3. Additional education expenses

This is the local surcharge calculated and paid in accordance with the prescribed proportion according to the total business tax payable. Education surcharge payable = total business tax? Applicable tax rate.

Audit procedures/business tax and surcharge

1. Business tax and surcharges. Obtain or prepare the business tax and additional schedule, and check whether the addition is correct and consistent with the quantity of statements, general ledger and subsidiary ledger.

2. According to the business income and other taxable items of business tax payable in the current period, calculate and review the business tax payable in the current period according to the prescribed tax rate, and check whether the accounting treatment is correct.

3. According to the sales volume (or quantity) of taxable consumer goods approved in this period, the consumption tax payable in this period is calculated and audited item by item according to the applicable tax rate, and whether the accounting treatment is correct is checked.

4. According to the approved tax amount of current resource tax products and the applicable unit tax amount, calculate and review the resource tax payable in the current period, and check whether the accounting treatment is correct.

5. Check whether the calculation basis of urban maintenance and construction tax, education surcharge and other items are consistent with the total amount of value-added tax, business tax and consumption tax payable in this period, and calculate according to the applicable tax rate or rate, review the urban maintenance and construction tax and education surcharge payable in this period, and check whether the accounting treatment is correct.

6 combined with the audit of taxable subjects, review the cross-checking relationship.

7. Audit procedures are increased according to factors such as the assessed fraud risk.

8. Check whether the business tax and surcharges are correctly presented in the financial statements in accordance with the provisions of the Accounting Standards for Business Enterprises.

System Guide/Business Tax and Surcharge

1, enterprise accounting system 5402? Main business taxes and surcharges? The instructions for using the theme are clear:

This course accounts for the taxes and surcharges that should be borne by enterprises in their daily activities. Including business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge.

5405? Other business expenses? The instructions for using the theme are clear:

This course accounts for the expenses incurred by enterprises in other businesses other than sales or main business costs, including related costs, expenses, taxes and surcharges incurred in selling materials and providing services.

2. New standard system 6402? Other business costs? The instructions for using the theme are clear:

This course accounts for the expenses incurred in business activities other than the main business activities confirmed by the enterprise, including the cost of sales materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials, etc. In addition to the main business activities, other business activities related taxes and fees, in? Business tax and surcharges? Account accounting. If the investment real estate is measured by the cost model, the depreciation or amortization of the investment real estate is also accounted for by this account.

6403? Business tax and surcharges? The instructions for using the theme are clear:

Business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge and other related taxes and fees incurred by enterprises in their business activities shall be accounted for with this account. Where are the property tax, vehicle and vessel use tax, land use tax and stamp duty? Management fee? Subject accounting, but the property tax and land use tax related to investment real estate are accounted for in this subject.

According to the Accounting Standards for Business Enterprises No.30? Presentation of financial reports. Twenty-sixth expenses should be classified according to functions, including operating costs, management costs, sales expenses and financial expenses.

Article 27 The income statement shall at least separately list items reflecting the following information:

(1) Operating income;

(2) Operating costs;

(3) business tax;

(4) management expenses;

(5) sales expenses;

(6) Financial expenses;

(7) Investment income;

(8) Gains and losses from changes in fair value.

(9) Asset impairment losses;

(10) Profit and loss from disposal of non-current assets.

(eleven) income tax expenses;

(12) net profit.

Financial enterprises can list items in the income statement according to their particularity.

The composition of the new standard income statement has changed the reflection that the main business income is deducted from the main business cost and main business tax, and the main business profit is accounted separately under the original enterprise accounting system. Under the new standards, the income statement simplifies the content of a single column, and the expenses are listed according to the functional method. Then the original income statement will be listed in? Other business costs? What's the difference between tax and surcharge reported in? Main business taxes and surcharges? Incorporate? Business tax and surcharges? .

Tax Exemption Items/Business Tax and Surcharge

In the past, China's business tax relief, in nature, included both policy tax relief and difficult tax relief; From the perspective of examination and approval authority, there are tax reductions and exemptions stipulated by laws and regulations, such as those approved by People's Republic of China (PRC) the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China, and those approved by provinces (autonomous regions and municipalities directly under the Central Government). The decentralization of tax reduction and exemption authority and excessive tax reduction and exemption have proved to have many disadvantages, which are not conducive to equal competition among enterprises and also affect the national fiscal revenue. In view of this situation, the reformed business tax has substantially adjusted the tax reduction and exemption policies, mainly including:

(1) All tax relief rights are concentrated in the State Council, and no department or region has the right to decide on tax relief.

(2) Only unified tax reduction and exemption will be retained, and individual tax reduction and exemption will not be granted to enterprises and individuals.

(3) unify the provisions on tax reduction and exemption, and keep a small number of tax-free items with strong policies.

The Provisional Regulations on Business Tax promulgated and implemented stipulates that the tax-exempt items of business tax are:

(1) Nursing services, marriage introduction and funeral services provided by nursing homes, nurseries, kindergartens and welfare institutions for the disabled.

(2) Services provided by individuals with disabilities, that is, services provided by individuals with disabilities for society.

(3) Medical services provided by hospitals, clinics and other medical institutions.

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs.

(5) Mechanized farming, irrigation and drainage, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.

(six) the ticket income of memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units to hold cultural activities, and the ticket income of religious places to hold cultural activities.

(seven) technology transfer income obtained by scientific research units.

In addition to the above items, the items of business tax reduction and exemption shall be stipulated by the State Council, and no region or department may stipulate the items of tax reduction and exemption.

Where a taxpayer concurrently engages in tax reduction or exemption projects, the turnover of the tax reduction or exemption projects shall be accounted for separately. If the turnover is not accounted for separately, no tax reduction or exemption shall be allowed.

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