2, water conservancy construction fund is a special fund for water conservancy construction. The water conservancy construction fund shall be accrued and paid according to the sales income. Different provinces and cities have different collection ratios, such as 0.06% in Hunan Province. 0.0 1% in Zhejiang province.
Local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within their respective administrative areas.
3. Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Exemption Scope of Expanded Funds (Caishui [2065 438+06] 12) stipulates: "1. The scope of education surcharge, local education surcharge and water conservancy construction funds shall be exempted, and the monthly sales or turnover in the current period shall not exceed 30,000 yuan (the quarterly sales or turnover shall not exceed 90,000 yuan). Expand to taxpayers whose monthly sales or turnover does not exceed 654.38 million yuan (quarterly sales or turnover does not exceed 300,000 yuan). "
Therefore, the monthly sales of less than 654.38 million yuan can be exempted from the water conservancy construction fund.
The tax basis of stamp duty purchase and sale contract is tax-included income or tax-excluded income 1. If there is only tax-free amount in the sales contract, the tax-free amount shall be used as the tax basis for stamp duty;
2. If the purchase and sale contract contains both tax-free amount and value-added tax amount, which are recorded separately, the tax-free amount shall be used as the tax basis for stamp duty;
3. If the amount contained in the sales contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract (that is, the tax-included amount) shall be used as the tax basis for stamp duty.
Tax basis, also known as tax base, refers to the direct quantitative basis for calculating the taxable amount of taxable objects. It solves the tax problem of the tax object and is the regulation of the amount of the tax object. According to the nature of the unit of measurement, there are two basic forms of tax basis: value form and physical form. Value forms include taxable income, sales income, operating income, etc. Physical forms include area, volume, volume and weight. Tax basis in the form of value is also called ad valorem tax, that is, it is calculated according to the monetary value of the taxable object. The other is specific tax, which is calculated directly according to the natural unit of the tax object.
The tax basis is the expression of the amount of the tax object. The number of tax bases is directly proportional to the tax amount. The more tax bases, the more tax payable. The object of taxation is closely related to the tax basis. The former stipulates taxation from the qualitative aspect, that is, what tax is levied; The latter is the regulation of tax from the aspect of quantity, that is, how to measure it.
For example, 1984 "China product tax regulations (draft)" stipulates that the tax object is the listed products, and the tax basis is the sales income of the products. Some taxes have the same tax object and tax basis, for example, the taxable income in income tax is both tax object and tax basis; The tax object and tax basis of some taxes are inconsistent. For example, the property tax is levied on real estate, and its tax basis is the value or rent of real estate.
The tax basis for the provision of stamp duty is summarized as follows, based on the actual situation of the signed purchase and sale contract:
1. If there is only tax-free amount in the purchase and sale contract, the tax-free amount shall be used as the tax basis for stamp duty;
2. If the purchase and sale contract contains both tax-free amount and value-added tax amount, which are recorded separately, the tax-free amount shall be used as the tax basis for stamp duty;
3. If the amount contained in the sales contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract (that is, the tax-included amount) shall be used as the tax basis for stamp duty.
I. Definition:
Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.
2. taxpayer:
Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.
Third, the scope of taxation:
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance.
According to different tax items, stamp duty has two ways: ad valorem and specific amount.
Determination of tax base in the case of ad valorem tax;
The determination of the tax basis in the case of specific taxation, and other business account books, rights and licenses for specific taxation shall be based on the tax amount.
Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.
Calculation formula of stamp duty payable:
Taxable amount = the amount recorded in the taxable voucher (expenses and income) × the applicable tax rate;
Taxable amount = number of taxable documents × applicable tax standard.
Is tax-included income * tax rate or tax-excluded income * tax rate calculated based on sales revenue? The following formula can be used to calculate the output tax:
Output tax = income excluding tax * VAT rate is applicable.
= Income including tax /( 1+ VAT rate applies) * VAT rate applies.
Is stamp duty tax-inclusive or tax-exclusive? If the contract is marked with a price excluding VAT, the stamp duty will be calculated with an amount excluding tax. If the contract only indicates the total amount including tax, the stamp duty will be calculated based on the total amount. Therefore, after the reform, it is suggested that all contracts should be marked with price and value-added tax respectively.
1. If the contract indicates that the value-added tax is not included, the stamp duty shall be calculated with the amount excluding tax.
2. If the contract only indicates the total amount including tax, stamp duty shall be calculated according to the total amount.
If there is only tax exemption amount in the purchase and sale contract, the tax exemption amount shall be the tax basis for stamp duty; If there are both tax-free amount and value-added tax amount in the purchase and sale contract, and they are recorded separately, the tax-free amount shall be the tax basis of stamp duty.
If the amount contained in the sales contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract (that is, the tax-included amount) shall be used as the tax basis for stamp duty.
The tax basis of the stamp duty purchase and sale contract is 60% of the income excluding tax. The tax basis of stamp duty purchase and sale contract is income excluding tax, because value-added tax is additional tax. When making an income account, the income contained therein is income excluding tax.
The operating income seen by the tax bureau on the statement is also tax-free income.
It should be calculated according to the signed contract amount.
Generally speaking, the contract is signed according to the amount including tax.
Value-added tax is calculated on the basis of whether it includes tax or not. Value-added tax is paid instead of taxable items that used to pay business tax. Since business tax is in-price tax and value-added tax is out-of-price tax, for other taxes based on turnover or sales, such as deed tax, rental income property tax and contract stamp duty, should the tax amount be calculated based on tax-included income or tax-excluded income?
The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Basis of Personal Income Tax on Land Value-added Tax after VAT Reform (Caishui [2065438+06] No.43) clearly stipulates that the tax basis of deed tax, property tax, land value-added tax and personal income tax will be changed from business tax to value-added tax, as follows:
First, the deed tax transaction price does not include value-added tax.
Two, real estate rental, the rental income does not include the value-added tax in the property tax.
Iii. The income obtained by land value-added tax payers from transferring real estate does not include value-added tax income.
The input value-added tax involved in the land value-added tax deduction project as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax. If the deduction is allowed to be calculated in the output tax, it is not included in the deduction item, and if it is not allowed to be calculated in the output tax, it can be included in the deduction item.
Four. The taxable income of individual income tax for transferring the house does not include value-added tax, and the value-added tax included in the price paid when acquiring the house is included in the original value of the house. The tax deductible when calculating the transfer income does not include the value-added tax paid in this transfer.
The taxable income of personal income tax of rental housing does not include value-added tax, and the deductible tax of rental housing income does not include the value-added tax paid this time. If an individual subleases a house, the rent and value-added tax paid to the lessor of the house shall be deducted when calculating the sublease income.
Five, exempt from value-added tax, determine the tax basis, transaction price, rental income, transfer of real estate income is not deducted from value-added tax.
Six, in the above taxes, the taxable value or income approved by the tax authorities does not include value-added tax.
The above No.43 document makes it clear that deed tax, property tax, land value-added tax and personal income tax are based on income excluding tax. What about corporate income tax and stamp duty? Can it be counted as income excluding tax?
Enterprise income tax, like personal income tax, is calculated according to income excluding tax. This can be seen from the calculation of enterprises that paid VAT before the reform of the camp. Enterprise income tax is based on book income, that is, income excluding tax, MINUS corresponding costs and expenses to obtain taxable income, which is settled at the end of the year.
According to the Provisional Regulations on Stamp Duty, the contract stamp duty is calculated on the basis of the amount recorded in the contract. If there is no clear tax or no tax, enterprises will have doubts when calculating the contract stamp duty, and there will be tax risks if the calculation is wrong.
The regulations in this respect vary from place to place. In some areas, the provisions are as follows:
If the price and tax are filled in the signed order contract, the tax decal is only based on the price amount. -jinshui No.3 [1994] 15
For the decal of the purchase and sale contract, the sales amount (purchase amount) recorded in the contract does not include the recorded VAT amount. -Shanghai tax number. [ 1993] 103
After the implementation of the new tax system, some purchase and sale contracts contain value-added tax. For this kind of contract, if the price tax can be clearly divided, the decal shall be applied according to the balance after deducting the value-added tax; If the division is unclear, decals shall be used according to the total contract amount. -Liao Local Taxation Bureau [1997] No.321
"Value-added tax" taxpayers collect stamp duty by means of verification, and the tax basis for stamp duty collection is verified according to the tax-included income corresponding to different taxable vouchers of taxpayers. The verification proportion is still determined according to the Notice of the Municipal Bureau on Printing and Distributing the Administrative Measures for Stamp Duty Collection in Wuhu City (Wu Di Shui [2009]108). -Wu Di Shui Han [20 12] No.313
Enterprises should understand the provisions of local stamp duty management measures, calculate tax payment according to regulations, and reduce risks.