1. The business tax rate of loan service

Now it is value-added tax. 6% and can't open a special ticket

2. What is the tax rate of business tax

Question 1: What is the tax rate of business tax 1. Table of tax items and tax rates of business tax

Tax rate of tax items

1. Transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%

2. Construction, installation, renovation and other engineering operations 3. Culture and sports industry 3%

VI. Entertainment karaoke bars, dance halls, OK dance halls, music teahouses, billiards, golf, bowling and entertainment 5%-2%

VII. Service industry agency, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising industry and other service industries 5%

VIII. Transfer of intangible assets, transfer of land use rights and non-patent patents. Sales of real estate sales of buildings and other land attachments 5%

2. The calculation base of business tax is the total operating income of the enterprise in the current period, and no items can be deducted except the price discount clearly recorded on the invoice.

business tax amount = tax rate corresponding to business income

Question 2: What is the business tax rate? 2. Business tax rate:

1. Transportation industry 3%

2. Construction industry 3%

3. Finance and insurance industry 5%

4. Posts and telecommunications industry 3%

5. Culture and sports industry 3%

.

the value-added tax is 17% and 13%; Small scale taxpayer: 3%.

hope for a perfect answer!

Question 4: What is the invoice tax rate for ordinary invoices? The average taxpayer's tax rate is 17% and 13%, the small-scale taxpayer's industry is generally 6%, and the business is generally 4%. If small-scale taxpayers issue ordinary invoices or purchase special invoices, the tax rate can only be 4% and 6%, and the average taxpayer's tax rate for ordinary taxpayers is still 17% (or 13%). For business tax items, the tax rate may be 3%, 5% and 2%. The tax rate is %

if the agricultural industry belongs to tax-free items. First, the national tax points and local taxes are divided as follows:

1. Special invoices for value-added tax (levied at 17%, which can be deducted)

2. Uniform invoices for goods sales (there are triplicate or quintuple invoices, which are 17% for general taxpayers, 6% or 4% for small-scale businesses, and 4% for wholesale and retail businesses). (The tax rate is the same as above) and so on

Local tax: levied according to a certain proportion of turnover.

second, the business tax is generally paid according to the invoice amount of the local tax department. The service industry is generally 5%. The business tax rate of the construction industry is 3%. Property tax is 12%. The business tax rate of cargo transportation is 3%, the business tax rate of special invoices for real estate is 5%, and there are other taxes and fees.

Note: quota invoice, the amount on the invoice is self-contained and fixed. Handwritten ordinary invoices, the business type is individual industrial and commercial households. Machine-printed ordinary invoices, and the business type is privately-owned enterprises.

question 5: what is the corporate business tax rate? hello! Judging from what you said, firstly, the business tax was changed to value-added tax on May 1, 216, and there is no business tax now. Second, if you have undeclared business tax to declare, you can still declare it. However, the tax bureau may have listed you as an abnormal household. If you want to cancel the abnormal household, you must pay a fine first, then cancel the abnormal household, and then make a supplementary declaration. You can make a supplementary declaration of all business taxes and surcharges.

I hope I can help you

Question 6: Business tax = turnover tax rate, in which "turnover" includes tax or not? According to the principle of tax collection:

1. In-price tax is the tax borne by the seller, and the payment obtained by the seller is the sales amount, and the tax is borne by the sales amount and deducted from it. Therefore, the tax is equal to the sales amount multiplied by the tax rate. Such as consumption tax and business tax

2. Extra-price tax is the tax borne by the buyer, and the payment obtained by the seller includes two parts: sales money and tax. Since the tax is equal to the sales amount multiplied by the tax rate, and the sales amount here is equal to the payment (that is, the price including tax) minus the tax, that is, the price excluding tax, the tax calculation formula has evolved into: tax = (payment /(1 tax rate)) tax rate. For example, value-added tax

Therefore, the most direct difference between in-price tax and out-of-price tax lies in the difference in the application formula for calculating tax:

In-price tax: tax = tax-included price tax rate

Out-of-price tax: tax = (tax-included price /(1 tax rate)) tax rate = tax-excluded price tax rate

Calculation example of business tax

1. Tax basis <

(1) Identification of taxable turnover in general

Taxable turnover (or sales) is the total price collected from the buyer, including out-of-price charges (including fees, funds, collection fees, collected funds, prepaid funds and other out-of-price charges of various nature).

(2) Determination of tax basis for business tax under special circumstances

① If a transport enterprise carries passengers or goods out of China and is transported by other transport enterprises abroad

, the turnover (sales) shall be the balance of the whole freight minus the freight paid to the transshipment enterprise;

② In the lending business, the turnover is the balance of loan interest minus loan interest;

③ When buying and selling foreign exchange, securities, gold and silver, the turnover shall be the amount of proceeds (selling price-buying price);

(4) Tourism enterprises organize tour groups to travel abroad in China, and other tourism enterprises take over the tour groups overseas, so as to reduce the whole tour fee sharply. Are you afraid of scratching your hair? Knife? br> (1) The business tax is levied at an ad valorem rate. The formula for calculating the payable business tax is as follows:

Taxable amount = turnover × business tax rate

(2) If a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to check and approve it according to the average price of similar taxable services or real estate sold by the taxpayer in the current month (or the latest period). Or the taxable value can be verified according to the following formula:

3. Calculation example

[ example] An enterprise provides transportation services to the outside world this month, and the income is 1, yuan, and the applicable business tax rate is 3%, then:

payable business tax = 1,× 3% = 3 yuan

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3% in construction, 5% in finance and insurance, 3% in culture and sports, 5%-2% in entertainment, 5% in service, 5% in transfer of intangible assets and sale of real estate.

at present, the main tax rate of small and micro enterprises is corporate income tax, and the income payable is less than 2, yuan, which is subject to 1%.

question 8: what is the tax rate of business tax? 1. business tax items and tax rate table: tax rate range: 1. transportation: land transportation, water transportation, air transportation, pipeline transportation, loading and unloading: 3%; construction, installation, repair and decoration and other engineering operations: 3%; finance and insurance: 5%; post and telecommunications: 3%; culture and sports: 3%; entertainment karaoke bars and dance halls: 6. Entertainment 5%-2% VII. Service agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5% VIII. Transfer of intangible assets, transfer of land use rights, patent non-patented technology, trademark rights, copyright and goodwill 5% IX. Sales of real estate, sales of buildings and other land attachments 5%2. The calculation base of business tax is the total operating income of the enterprise in the current period, except for the price discount clearly recorded in the invoice. Business tax amount = tax rate corresponding to business income

Question 9: What is the tax rate of business tax? The latest business tax rate table in 21No. of tax items and tax rates Common taxation business 1 Traffic 3% land, waterway, aviation, pipelines and other transportation, loading and unloading, passenger transport: bus, taxi, motorcycle and ferry transport freight: combined transport 2 Construction 3% construction, installation, repair, decoration and other engineering operations, construction, decoration, installation, earthwork, foundation engineering, drilling and well drilling. Greening project 3% post and telecommunications post: delivering letters or packages, postal remittance, newspaper distribution, postal goods sales, postal letter savings and other postal services. Telecommunication: telegraph, telex, telephone installation, telecommunication goods sales and other telecommunication services. Pagers and mobile phones. 4% cultural performances, broadcasting, other cultural industries and sports competitions. 1. Radio and television, theaters, recording and projection, sports venues. Various performances and exhibitions held by other departments, sports industry 2. Certificate classes held by schools, cultural centers and other places 3. Parks 5% finance, insurance, pawn banks, credit cooperatives, trust companies, insurance companies, pawn shops, stock exchanges and financing companies 6. Services 5% agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 1. Rental store 3. Advertising company, painting and calligraphy mounting, typing, copying, drawing and carving 4. Information consulting office and others 7. Transfer 5% of intangible assets of land use right, trademark right, copyright, goodwill patent right or non-patented technology right 8. Sell real estate 5% of buildings or structures, and sell other land attachments. Real estate company (commercial house) buys and sells houses 9. Entertainment industry 1% karaoke, dance halls, music tea. Business tax rate:

1. Transportation 3%

2. Construction 3%

3. Finance and insurance 5%

4. Posts and telecommunications 3%

5. Culture and sports 3%

6. Entertainment 5%-2%

7. Service arc 5%.

Postal savings business means that the postal department makes use of its extensive savings. The post office absorbs deposits according to the unified interest rate stipulated by the state, and then transfers them to the bank, obtaining a certain spread. To be exact, the interest income earned by the post office by depositing the absorbed deposits into the bank belongs to the deposit interest income. According to the principle of not taxing the deposit interest, this income of the post office should not be taxed. However, the current business tax levied on the postal industry has the characteristics of industry tax, not the interest income of the passbook, but the business income of the postal department, so it will be levied for this purpose.

the business scope of financial institutions is very wide, but according to the relevant provisions of the, only those industries that provide taxable services and get the price belong to the scope of business tax, so loans, settlement, trust, financial leasing, financial commodity transfer, financial brokerage and other financial businesses belong to the scope of business tax.

The loan business of Postal Savings Bank is the stock of China Postal Savings Bank for individual industrial and commercial households and limited companies. Including

4. Who will pay the entrusted loan fee? how much is it?

1. business tax: according to the tax law of our country, the business tax of 5% of the interest income obtained by the entrusting party shall be paid according to the interest, which can be withheld by the bank; Business tax shall also be levied at the applicable tax rate for the handling fees obtained by the trustee. When the business tax is levied, the agency that finally issues the loan to the user unit or individual and obtains the loan interest will withhold the business tax payable by the entrusting party and remit it to the competent tax authorities where the agency is located.

2. Commission loan fee: the bank accepts the client's application for the Commission loan, and charges the client a commission fee in proportion according to the agreed terms such as the amount of the Commission loan, the loan term and the breach of contract.

3. Stamp duty on loan contract: In general entrusted loan transactions, stamp duty is paid once for each transaction, and stamp duty is paid at .5 ‰ of the loan amount for each entrusted loan. Under the cash pool model based on entrusted loans, enterprises and local tax bureaus generally negotiate to determine the total amount of loans within a certain period of time, and pay stamp duty regularly at the rate of .5 ‰.

4. Interest expense: Under the cash pool mode, the interest rate of mutual lending funds between accounts should be within the range of benchmark interest rates for deposits and loans stipulated by the central bank. Once the interest rate exceeds this range, it may be questioned by the tax authorities because of suspected transfer pricing.