In theory, there is no value-added tax, and the delivery fee is 5, yuan per year, and the business tax-service rate is 5%. To pay business tax, if the fees charged are related to the sales volume of goods and sales, the return income should be deducted from the input tax according to the screen sales rebate; If the fees charged are not linked to the sales volume of goods and sales volume, all the returned income shall be levied according to the business tax.

according to the detailed rules for the implementation of the business tax regulations of the people's Republic of China (effective as of January 1, 29), the business tax threshold mentioned in article 1 of article 23 of the regulations means that the total turnover of taxpayers has reached the threshold.

the scope of application of the business tax threshold is limited to individuals.

The scope of the business tax threshold is as follows:

(1) The monthly turnover is 1,-5, yuan if the tax is paid on time;

(2) for each tax payment, it is the turnover of 1 yuan per (day).

The finance departments (bureaus) and tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable tax thresholds in their respective regions according to the actual conditions, and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

The 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 Provisional Regulations of the People's Republic of China on Business Tax (Order No.65 of the Ministry of Finance of the People's Republic of China) shall come into force on November 1, 211.

The purpose of promulgation and implementation of this decree is to implement the State Council's requirements for supporting the development of small and micro enterprises. Therefore, the Ministry of Finance and State Taxation Administration of The People's Republic of China decided to amend some provisions of 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.

Revision of some business tax clauses: Paragraph 3 of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax is revised as follows: "The scope of the business tax threshold is as follows: First, the monthly turnover is 5,-2, yuan for those who pay taxes on time; The second is to pay taxes on a per-time basis, which is 3-5 yuan per (daily) turnover. " This decision shall come into force as of November 1, 211.

Extended information:

Business tax is different from other turnover taxes. It does not set tax items and tax rates according to the types and varieties of commodities or taxable items, but designs different tax items and tax rates according to different business industries based on the comprehensive operating characteristics of taxable services.

The turnover of taxpayers provides taxable services (except processing, repair and replacement services), transfers intangible assets or sells real estate, and all the price and extra-price expenses charged to the other party; However, the following circumstances are excepted:

(1) If a transport enterprise transports passengers or goods out of China and other transport enterprises transport passengers or goods abroad, the turnover shall be the balance of the whole freight minus the freight paid to the transport enterprise.

(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China and China, and the tour group is taken over by other tourism enterprises overseas, the turnover shall be the balance of the whole tour fee minus the tour fee paid to the tour group enterprise.

(3) if the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total contracted amount of the project minus the price paid to the subcontractor or the subcontractor.

(4) for the reloan business, the turnover shall be the balance of loan interest minus loan interest.

(5) For foreign exchange, securities and futures trading, the turnover shall be the balance of the selling price minus the buying price.

(6) Other circumstances stipulated by the Ministry of Finance.

Baidu encyclopedia-business tax