Small-scale individual industrial and commercial households in the service industry only need to pay business tax if their turnover exceeds 30,000 yuan.

1. Finance and Taxation [2014] No. 71 Notice of the Ministry of Finance and the State Administration of Taxation on further supporting value-added tax and business tax policies for small and micro enterprises: In the current situation, small and micro enterprises with monthly sales of no more than 20,000 yuan On the basis of the temporary exemption of value-added tax and business tax for individual industrial and commercial households and other individuals, from October 1 this year to the end of 2015, monthly sales of 20,000 to 30,000 yuan will also be included in the scope of temporary exemption from taxation.

2. Taxation standards for individual industrial and commercial households

1. Those who sell goods must pay 3% value-added tax, and those who provide services must pay 5% business tax.

2. At the same time, urban construction tax and education surcharge shall be paid according to the sum of value-added tax and business tax paid.

3. There is also a personal income tax of about 2%.

4. If your monthly income is less than 5,000 yuan, you are exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

3. The tax department that assesses and levies taxes generally implements a regular quota method for individual industrial and commercial households, that is, it determines the amount of tax you should pay in a month based on region, location, area, equipment, etc.

If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount. If the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations. If you do not reach the VAT threshold (monthly sales of 5,000-20,000 yuan, which varies by province), you can be exempted from VAT, urban construction tax and education surcharge.

Extended information:

Taxation scope

The taxation scope of business tax can be summarized as: taxable services provided within the territory of the People's Republic of China , transfer of intangible assets, sale of real estate.

The scope of business tax collection can be understood from the following three aspects:

First, within the territory of the People's Republic of China and the People's Republic of China, it refers to:

(1) The unit or individual that provides or accepts taxable services is within the country;

(2) The recipient unit or individual of the transferred intangible assets (excluding land use rights) is within the country;

(3) The land with transferred or leased land use rights is within the territory;

(4) The real estate sold or leased is within the territory.

However, according to the relevant provisions of Caishui [2009] No. 111, "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products, etc." Domestic) entities or individuals providing construction, cultural and sports (excluding broadcasting) services outside the People's Republic of China (hereinafter referred to as "overseas") are temporarily exempt from business tax.

For the cultural and sports industry (except broadcasting), entertainment industry, hotel industry, catering industry, warehousing industry in the service industry provided by overseas units or individuals to domestic units or individuals, as well as in other service industries No business tax is levied on bathing, haircut, washing and dyeing, mounting, transcribing, engraving, photocopying, and packaging services.

Second, taxable services refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, and service industry. Processing, repair and repair services fall within the scope of value-added tax and are not business tax taxable services. The labor services provided by employees recruited by units or self-employed individuals for the unit or employer are not taxable services for business tax.

Third, providing taxable services, transferring intangible assets, or selling real estate refers to the provision of taxable services for a fee, the transfer of intangible assets for a fee, and the sale of real estate for a fee. Compensation refers to obtaining money, goods, and other economic benefits through provision, transfer, and sales.

Taxpayers

Units and individuals who have the obligation to withhold and pay business tax in accordance with relevant regulations on business tax. The main ones are:

1. Taxpayers for railway transportation:

(1) The taxpayer for the central railway operation business is the Ministry of Railways.

(2) The taxpayer of the joint venture railway operation business is the joint venture railway company.

(3) The taxpayer for local railway operation business is the local railway management agency.

(4) The taxpayer for railway special line operation business is the enterprise or its designated management agency.

(5) The taxpayer for infrastructure and pipeline railway operation business is the infrastructure and pipeline management agency.

2. An entity that engages in water transportation, air transportation, pipeline transportation or other land transportation business and has business tax obligations shall be an entity that engages in transportation business and calculates profits and losses. Units that engage in transportation business and calculate profits and losses should meet the following conditions:

First, they use transportation tools to engage in transportation business and obtain transportation income;

Second, they have a settlement account in a bank; The third is to financially calculate operating income, operating expenses, and operating profits.

3. If the unit operates in the form of contracting, leasing, or affiliation, if the contractor, lessee, or affiliate (hereinafter collectively referred to as the contractor) engages in taxable behavior, the contractor shall act as the contractor, lessor, or affiliated party. If the business is operated in the name of a person (hereinafter collectively referred to as the contractor) and the contractor bears relevant legal responsibilities, the contractor shall be the taxpayer; otherwise, the contractor shall be the taxpayer.

4. If the construction and installation business is subcontracted or subcontracted, the subcontractor or subcontractor shall be the taxpayer.

5. Taxpayers in the financial and insurance industry include:

(1) Banks, including the People’s Bank of China, commercial banks, and policy banks.

(2) Credit union.

(3) Securities companies.

(4) Financial leasing companies, securities fund management companies, finance companies, trust investment companies, and securities investment funds.

(5) Insurance company.

(6) Other institutions established and operating financial and insurance businesses approved by the People's Bank of China, China Securities Regulatory Commission, and China Insurance Regulatory Commission.

Withholding agent

In real life, it is difficult to determine the taxpayer in some specific situations, so the tax law stipulates a withholding agent. The main types of business tax withholding agents 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 transferred to the handling agency. The agency that issues the loan interest to the user unit or individual and 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 apply for tax 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.

Baidu Encyclopedia-Business Tax