Is the tax calculation basis of the water conservancy construction fund based on tax-inclusive income or tax-exclusive income?
1. The tax calculation basis of the water conservancy construction fund is tax-exclusive income.
2. The Water Conservancy Construction Fund is a private fund specially used for water conservancy construction. Water conservancy construction funds should be accrued and paid based on sales revenue. The collection ratios of various provinces and cities vary. For example, Hunan Province uses 0.06 to calculate and pay. Zhejiang Province is 0.01.
Local tax authorities are responsible for collecting water conservancy construction funds from units and individuals engaged in production and operation within the administrative region.
3. "Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Exemption Scope of Related Funds" (Finance and Taxation [2016] No. 12) stipulates: "1. Education surcharges, local education fees will be exempted The scope of the education surcharge and water conservancy construction fund has been expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan on a monthly basis (and whose quarterly sales or turnover does not exceed 90,000 yuan on a quarterly basis). Payers whose monthly sales or turnover do not exceed RMB 100,000 for monthly tax payment (and whose quarterly sales or turnover do not exceed RMB 300,000 for quarterly tax payment)”
Therefore, the monthly sales amount does not exceed RMB 100,000. Water conservancy construction funds can be exempted if the amount does not exceed 100,000 yuan. Is the tax calculation basis for stamp duty purchase and sale contracts based on tax-included or tax-exclusive income
1. If the purchase and sales contract only contains a tax-exclusive amount, the tax-exclusive amount shall be used as the basis for stamp tax calculation;
p>
2. If there is both a tax-exclusive amount and a VAT amount in the purchase and sale contract, and they are recorded separately, the tax-exclusive amount will be used as the basis for calculating stamp tax;
3. If If the amount stated in the purchase and sale contract includes the value-added tax amount, but is not recorded separately, the amount stated in the contract (i.e., the tax-included amount) shall be used as the basis for calculating stamp tax.
Tax calculation basis, also called tax base, refers to the direct quantitative basis for calculating the tax payable by taxable objects. It solves the problem of calculating taxes on taxable objects and is the quantitative basis for taxable objects. regulations. The basis for tax calculation is divided according to the nature of the measurement unit, and has two basic forms: value form and physical form. The value form includes taxable income, sales income, business income, etc., and the physical form includes area, volume, capacity, weight, etc. Taking the form of value as the tax base is also called ad valorem taxation, which is calculated based on the monetary value of the tax object. The other method is to calculate the tax based on quantity, that is, it is calculated directly according to the natural unit of the tax object.
The basis for tax calculation is the expression of the amount of taxable objects. The amount of tax calculation basis is directly proportional to the tax amount. The greater the amount of tax calculation basis, the greater the tax payable. The taxable objects are closely related to the basis for tax calculation. The former stipulates taxation from a qualitative aspect, that is, what to tax; the latter stipulates taxation from a quantitative aspect, that is, how to measure it.
For example, the 1984 China Product Tax Regulations (Draft) stipulate that the taxable objects are listed products, and the basis for tax calculation is the sales revenue of the products. The taxable objects and tax calculation basis of some taxes are consistent. For example, the taxable income in income tax is both the taxable object and the tax calculation basis. The taxable objects and tax calculation basis of some taxes are inconsistent, such as real estate tax. The object of taxation is real estate, and its tax calculation basis is the value or rent of the real estate. Is the basis for calculating stamp tax based on tax-included income or tax-exclusive income?
The basis for calculating stamp tax is summarized as follows, and the decision should be made based on the actual situation of the signed purchase and sale contract:
1. If If the purchase and sale contract contains only the tax-exclusive amount, the tax-exclusive amount shall be used as the basis for calculating stamp tax; 2. If the purchase and sale contract contains both tax-exclusive and value-added tax amounts, and they are recorded separately, the tax-exclusive amount shall be used as the tax basis. The basis for calculating stamp tax;
3. If the amount stated in the purchase and sale contract includes the value-added tax, but it is not recorded separately, the amount stated in the contract (i.e. the amount including tax) shall be used as the basis for calculating stamp tax. .
1. Definition:
Stamp duty is a tax levied on the act of establishing and receiving legally valid certificates in economic activities and economic exchanges. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment.
2. Taxpayers:
Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social groups, and others established in China and receiving required economic certificates. units, individual industrial and commercial households and other individuals.
3. Scope of taxation:
The current stamp tax is only levied on the certificates listed in the stamp duty regulations, and there are five specific categories:
1. Purchase, sale, and processing contracts , construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or vouchers with a contractual nature;
2. Property transfer documents;
3. Business account books;
4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;
5. Business Other certificates determined by the Ministry of Finance for tax collection.
According to different tax items, stamp duty is collected in two ways: ad valorem and specific.
Determination of tax calculation basis in case of ad valorem tax calculation;
Determination of tax calculation basis in case of specific tax calculation, other business accounts and rights, For licenses, tax calculation is based on the taxable quantity.
Stamp tax is calculated based on the amount, expenses, income recorded in the taxable voucher and the number of vouchers, and the tax payable is calculated according to the applicable tax rate or tax amount standard.
The formula for calculating the amount of stamp duty payable:
The amount payable = the amount recorded on the taxable voucher (expenses, income) × the applicable tax rate;
Taxable Amount = number of taxable vouchers × applicable tax amount standard. When calculating tax payable based on sales revenue, is tax-inclusive income * tax rate or tax-exclusive income * tax rate?
The following formula can be used to calculate output tax:
Output tax = tax-exclusive income * applicable VAT rate
= tax-included income / (1 Applicable VAT rate) *Applicable VAT rate Stamp tax is tax-included income or tax-exclusive income. If the contract indicates the price excluding VAT, the stamp tax is calculated as the tax-exclusive amount. If the contract only indicates the total tax-included amount, the stamp tax Calculated on a total basis
Therefore, after replacing business tax with VAT, it is recommended that all contracts be marked with price and value-added tax respectively
1. If the contract is marked with a price excluding value-added tax, the stamp duty shall be Amount including tax is calculated.
2. If the contract only states the total amount including tax, the stamp duty will be calculated based on the total amount.
If there is only a tax-exclusive amount in the purchase and sale contract, the tax-exclusive amount will be used as the basis for calculating stamp tax. If there is both a tax-exclusive amount and a value-added tax amount in the purchase and sale contract, and they are recorded separately, The tax-exclusive amount is used as the basis for calculating stamp duty.
If the amount stated in the purchase and sale contract includes the value-added tax amount, but it is not recorded separately, the amount stated in the contract (i.e., the tax-included amount) shall be used as the basis for calculating stamp tax.
The tax calculation basis for the stamp duty purchase and sale contract is based on 3/60 of the tax-exclusive income from purchases and sales. The tax calculation basis for the stamp duty purchase and sale contract is based on the tax-exclusive income. , because the value-added tax is an extra-price tax, when you do the income accounting, what is included in the income is the income without tax.
The business income that the tax bureau sees on the report is also tax-exclusive income.
It should be calculated based on the amount of the signed contract.
Generally speaking, the contract is signed based on the tax-included amount.
The calculation of tax types in the business tax-to-VAT reform is based on tax-inclusive or tax-exclusive income
The business tax-to-VAT reform means that taxable items that were previously subject to business tax are changed to pay value-added tax. Since business tax is an in-price tax, value-added tax is outside the price. Tax, for other taxes that are calculated based on turnover or sales, such as deed tax, rental income property tax, contract stamp tax, etc., when calculating the tax payable, should it be calculated based on tax-inclusive income or tax-exclusive income?
"Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Calculation Basis for Deed Tax, Real Estate Tax, Land Value-Added Tax and Personal Income Tax after the Business Tax to VAT Reform" (Caishui [2016] No. 43) clearly stipulates that business tax will be replaced by value-added tax The relevant issues regarding the basis for calculating deed tax, real estate tax, land value-added tax and personal income tax are clarified as follows:
1. The transaction price for calculating deed tax does not include value-added tax.
2. If the property is rented out, the rental income subject to property tax does not include value-added tax.
3. The income obtained by land value-added tax taxpayers from the transfer of real estate does not include value-added tax income.
If the input VAT involved in the land value-added tax deduction items stipulated in the "Interim Regulations of the People's Republic of China on Land Value-Added Tax" and other provisions is allowed to be deducted from the output tax, it will not be included in the calculation. Deduction items that are not allowed to be calculated as deductions in the output tax can be included in the deduction items.
4. The personal income taxable income of an individual transferring a house does not include value-added tax. The value-added tax included in the price paid when acquiring the house is included in the original value of the property, and the tax can be deducted when calculating the transfer income. The value-added tax paid on this transfer is not included.
The personal income taxable income of individuals renting out houses does not include value-added tax. The calculation of deductible taxes on house rental income does not include the value-added tax paid for this rental. If an individual sublets a house, the rent and value-added tax paid to the lessor shall be deducted when calculating the sublease income.
5. If the property is exempt from value-added tax, when determining the basis for tax calculation, the transaction price, rental income, and income from the transfer of real estate will not be deducted from the value-added tax.
6. When calculating and levying the above taxes, the taxable price or income approved by the tax authorities does not include value-added tax.
The above-mentioned Document No. 43 clarifies that the calculation basis for deed tax, real estate tax, land value-added tax, and personal income tax is excluding tax income. What about corporate income tax and stamp duty? Can it be calculated as income without tax?
Corporate income tax, like personal income tax, is calculated based on tax-exclusive income. This can be seen from the calculation of companies that paid value-added tax before the business tax-to-VAT reform. Corporate income tax is based on book income. That is to say, tax-free income is deducted from the corresponding costs and expenses to obtain the taxable income, which is calculated in advance and then finalized and settled at the end of the year.
Contract stamp tax, according to the provisions of the Interim Stamp Tax Regulations, is calculated based on the amount recorded on the contract. If it is not clear whether tax is included or not, companies will have doubts when calculating contract stamp tax. If the calculation Mistakes can result in tax risks.
Regulations on this matter vary from place to place. In some areas, the regulations are as follows:
For any signed order contract, where the price and tax are filled in separately, only the tax decal will be calculated based on the price amount. - Tianjin Shui San [1994] No. 15
For decals in purchase and sale contracts, the decals will be taxed based on the amount of sales (purchase amount) recorded in the contract excluding the recorded value-added tax. -Shanghai Shuidi [1993] No. 103
After the implementation of the new tax system, some purchase and sales contracts contain value-added tax. For such contracts, if the price and tax can be clearly divided, the discount will be based on the balance after deducting the value-added tax; if the division is unclear, the discount will be based on the entire contract amount. - Liao Di Shui Xing [1997] No. 321
If a taxpayer under the "business tax to value-added" policy adopts the verification method to collect stamp tax, the tax basis for stamp tax collection shall be based on the tax-included income corresponding to the taxpayer's taxable vouchers of different natures. Approved separately, the approval ratio is still determined in accordance with the Municipal Bureau's "Notice on Issuing Wuhu City Stamp Duty Collection and Management Measures" (Wudi Shui [2009] No. 108).
—Wudi Shuihan [2012] No. 313
Enterprises should understand the regulations of local stamp tax management regulations and calculate tax payments according to the regulations to reduce risks.