Problem description:
Industry and commerce
Analysis:
I. Business Tax Taxpayer
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC).
Second, the tax basis of business tax
The tax basis of business is the turnover of taxable services, the transfer of intangible assets or the sales of real estate, which are collectively referred to as turnover. It is the total price charged by the taxpayer to the other party and all expenses obtained outside the price, such as handling fees, service fees, funds, etc.
Three. Tax items and tax rates of business tax
Table of business tax items and rates
Tax item collection scope tax rate
1. Transportation: 3% for land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
Two, the construction industry construction, installation, decoration and other engineering operations 3%
Three. Finance and insurance 5%
Four, the post and telecommunications industry 3%
Verb (abbreviation for verb) Culture and sports industry 3%
6. Entertainment places such as karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf and bowling 5%-20%.
Seven, service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other services 5%
Eight, the transfer of intangible assets transfer of land use rights, patented non-patented technology, trademark rights, copyright, goodwill 5%.
Nine, sales of real estate sales of buildings and other land attachments 5%
Four. Calculation of business tax
Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the tax payable according to the turnover and the prescribed tax rate. The calculation formula of tax payable is:
Taxable amount = turnover × tax rate
Taxpayer's turnover refers to the sum of the price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate, except for the following circumstances:
(1) If a transport enterprise transports passengers or goods out of People's Republic of China (PRC), and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.
(2) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take the tour group overseas, the turnover shall be the balance of the total 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 project contract after deducting the price paid to the subcontractor or the subcontractor.
(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.
(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.
(6) Other circumstances stipulated by the Ministry of Finance.
Verb (abbreviation of verb) tax preference for business tax
The Provisional Regulations of the People's Republic of China on Business Tax stipulates that the following items shall be exempted from business tax:
(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;
(2) Labor 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;
(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;
(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places. 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.
Six, the business tax payment place and tax obligation time.
(1) the place where the business tax is paid
1. Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities in the place where taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.
2. Taxpayers who transfer the land use right shall declare and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.
3. Taxpayers selling real estate shall report and pay taxes to the competent tax authorities where the real estate is located.
(II) Time of occurrence of business tax obligation: The time of occurrence of business tax obligation is the day when the taxpayer receives the business income or obtains the evidence for claiming the business income.