Providing taxable services refers to providing transportation services and some modern service industries. Transportation industry includes: land transportation service, water transportation service, air transportation service and pipeline transportation service. Some modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
What is taxable service?
Taxable services refer to land transport services, water transport services, air transport services, pipeline transport services, research and development and technical services, information technology services, cultural and creative services, logistics assistance services, tangible movable property leasing services, forensic consulting services, and radio, film and television services.
Tax items, as the name implies, are all kinds of taxable items, also known as tax items, tax items and tax items. They refer to the specific contents of tax items, the specific tax items classified in the tax law, the qualitative concretization of tax items, and reflect the breadth of collection of a certain tax.
Taxable services refer to taxable services, which are divided into VAT taxable services (including VAT reform) and business tax taxable services.
What does taxable service in VAT mean?
According to Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China, the provision of processing, repair and replacement services as mentioned in Article 1 of the Provisional Regulations on Value-added Tax of People's Republic of China (PRC) refers to the paid provision of processing, repair and replacement services. However, employees employed by units or individual operators that provide processing, repair and replacement services for their own units or employers are not included. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees. Repair and replacement refers to the business of repairing damaged and invalid goods to restore their original state and function. The sale of taxable services within the territory of China means that the taxable services sold occur within the territory of China.
Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and forensic consulting services.
What do you mean by general goods, services and taxable services?
What do you mean by goods and services?
What is the provision of taxable services in China? What do not belong to providing taxable services in China?
Providing taxable services in China means that the provider or recipient of taxable services is in China.
The following circumstances do not belong to the provision of taxable services in China:
(1) Overseas units or individuals provide taxable services completely in consumption abroad to domestic units or individuals.
(2) An overseas entity or individual leases tangible movable property that is completely used overseas to a domestic entity or individual.
(3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
What is the provision of taxable services in China? What do not belong to providing taxable services in China?
Providing taxable services in China means that the provider or recipient of taxable services is in China. The following circumstances do not belong to providing taxable services in China: (1) An overseas unit or individual provides taxable services completely in consumption abroad to a domestic unit or individual. (2) An overseas entity or individual leases tangible movable property that is completely used abroad to a domestic entity or individual. (3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
What does it mean to be regarded as providing taxable services?
For example, your company is a service industry. In order to encourage employees, your company provides free services for employees. The company does not provide services to customers and does not charge fees. This can be confirmed as providing taxable services. Or if your service charge is seriously high or low, it will be treated as a market price to provide taxable services.
What is taxable service? What is camp reform?
Business tax was levied in the past, and now value-added tax is levied, such as transportation services. Business tax used to be levied, but now value-added tax is levied, and business tax is not levied.
Taxable services refer to services subject to value-added tax and business tax, which are specifically divided into value-added tax taxable services and business tax taxable services.
What does it mean to provide taxable services for a fee?
Taxable services include judicial consultation, advertising planning, technical testing and information technology services. The so-called paid service is to provide services and charge a certain fee, and the fee charged is your taxable sales.
What does taxable service deduction mean?
Taxable service deduction refers to items that allow differential tax deduction: for example, 1. Where a taxpayer subcontracts the contracted transportation business to other units or individuals, the taxable income shall be the balance of all the extra expenses obtained after deducting the transportation expenses paid to other units or individuals. 2. Where a patent and trademark agency engages in patent agency business and trademark agency business, the taxable income shall be the balance of the total income of the patent and trademark agency after deducting the patent fee paid to the China National Intellectual Property Administration Patent Office and the trademark registration fee paid by the Trademark Office.
3. For the institutions that hold or undertake exhibition business, business tax can be levied on the balance after deducting the rental fee, venue construction fee, advertising fee, accommodation fee, ticket fee and transportation fee paid directly to the third party from the total price and extra-price fees charged to the exhibitors.