Legal subjectivity:

1. What is the business tax rate for small-scale taxpayers

The invoice tax rate for small-scale taxpayers is the applicable tax rate for the invoice issuer.

The applicable tax rate of the invoice issuer has nothing to do with whether it is issuing general invoices or special invoices, or whether it is issued to small-scale taxpayers or general taxpayers.

Even if invoices are not issued, taxpayers still have to declare taxes on time in accordance with the Value-Added Tax Law and the Collection and Administration Law

2. Who are the business tax withholding agents

In real life In some specific cases, it is difficult to determine the taxpayer, so the tax law stipulates a withholding agent. The main types of withholding agents for business tax are as follows:

(1) If a financial institution is entrusted to issue loans, the tax payable shall be the withholding agent of the financial institution entrusted to issue the loan; the financial institution accepts other When entrusted by an organization or individual to handle entrusted loan business, if the entrusting party's funds are transferred to the handling agency, the handling agency will lend the funds to the user unit or individual, and the loan will ultimately be issued to the user unit or individual. The agency that obtains the loan interest withholds the business tax payable by the entrusting party.

(2) When taxpayers provide construction taxable services, they should determine the tax withholding agent in accordance with the following provisions:

1. Construction projects adopt the general contracting and subcontracting methods. , the general contractor shall be the withholding agent.

2. If a taxpayer provides taxable services in the construction industry and meets one of the following circumstances, regardless of whether the project is subcontracted, the tax authorities can use the construction unit or individual as the withholding agent of business tax:

(1) The taxpayer engages in cross-regional (including provinces, cities, and counties, the same below) projects to provide taxable labor services in the construction industry;

(2) The taxpayer fails to complete the procedures at the place where the labor services occur Tax registration or temporary tax registration.

(3) If an overseas unit or individual engages in taxable activities within the country but does not have an institution within the country, the agent shall be the withholding agent for the tax payable; if there is no agent, the tax payable shall be the transferee. Or the purchaser is the withholding agent.

(4) If a unit or individual performs a performance and sells tickets to others, the tax payable shall be based on the ticket seller. If the performance agent is an individual, the tax payable on the performance business shall also be based on the withholding agent. The ticket seller is the withholding agent.

(5) For insurance business, the primary insurance company shall be the withholding agent for the tax payable.

(6) When an individual transfers patent rights, non-patented technologies, trademark rights, copyrights, and goodwill rights, the transferee shall be the withholding agent for the taxes payable.

(7) Other withholding agents specified by the Ministry of Finance.

3. How to calculate general business tax

Business tax payable = taxable turnover × applicable tax rate

Business refers to the taxpayer’s provision of taxable services , selling or leasing intangible assets and selling real estate, all prices and extra-price fees collected from the other party. Extra-price fees include handling fees charged to the other party, funds, fund-raising fees, collection fees and other extra-price fees of various natures.

Business tax rates adopt different proportional tax rates according to different industries and categories. The transportation industry is 3, the sale and lease of intangible assets is 5, and the sale of real estate is 5. Legal objectivity:

"Announcement of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies to Support the Resumption of Work and Business of Individual Industrial and Commercial Households" From March 1 to May 31, 2020, small-scale VAT payment in Hubei Province For persons, taxable sales income subject to 3 levy rates are exempt from VAT; for prepaid VAT items subject to 3 prepayment rates, prepayment of VAT is suspended. Except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government are subject to a taxable sales income of 3 levy rates, and are levied VAT at a reduced rate of 1 levy; prepaid VAT items with a 3 prepayment rate are applicable. Prepay VAT at a reduced rate of 1%.