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Basic Knowledge Of Business Tax

2011/6/14 9:15:00 80

1. scope of collection and taxpayers

(1) scope of levy: the taxable service provided by the taxpayer in People's Republic of China, the pfer of intangible assets and the sale of immovable property.

(2) taxpayers: provision in People's Republic of China

Sales Tax

The provision of labor services, the pfer of intangible assets, or the sale of real estate units and individuals.

2. tax rate table

Taxable scope tax rate

1. Transportation, land pportation, water pportation, air pportation, pipeline pportation, handling and handling 3%

Two. Construction, installation, repair, decoration and other engineering work in construction industry 3%

Three, the financial and insurance industry's financial industry includes financial leasing, financial commodity pfer, loan, financial brokerage, and other financial businesses; insurance 5%

Four, post and telecommunications industry, postal services, telecommunications 3%

Five. Culture and sports industry culture: performing, broadcasting, and other cultural industries; sports industry 3%

Six, entertainment industry hall, ballroom, Cara OK dance hall (including night club, song room, love song room), music teahouse (including bar), billiards, golf, bowling, entertainment (such as shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloon, powered parachute, archery, darts, etc.), Internet cafe 20%

Seven. Service industry, hotel industry, catering industry, tourism industry, storage industry, leasing industry, advertising industry and other service industries 5%

Eight. Transfer of the right to use of intangible assets, pfer of trademark right, pfer patent right, pfer non patent right, pfer copyright, pfer goodwill 5%

Nine. Selling real estate for sale of buildings or structures and selling other land attachments 5%

Note: Billiards and bowling in entertainment industry have been reduced by 5% since July 1, 2004.

3. tax basis

The turnover of taxpayers provides taxable services and pfers for taxpayers.

intangible assets

Or sell all the prices and extra charges charged by the real estate to the other party.

However, except in the following situations:

(1) the pport enterprises carry passengers or goods out of the territory of the People's Republic of China, and the passengers or goods are pported to other pportation enterprises abroad, and the total amount of freight is deducted from the full freight minus the freight paid to the carrier.

(2) tourism enterprises organize tourist groups to travel abroad to People's Republic of China, where they are pferred to other tourist enterprises abroad. The total amount of travel expenses is less than the balance of travel expenses paid to the group enterprises.

(3) if the general contractor of the construction industry subcontracts or subcontracts the works to others, the total amount of the contracted works shall be deducted from the balance paid to the subcontractors or the subcontractors, and the turnover shall be the turnover.

(4) the balance of foreign exchange loan business after the interest on loans is deducted from the interest on loans.

Turnover

。

(5) foreign exchange trading, marketable securities and futures trading, which are sold at the selling price minus the purchase price.

(6) other circumstances stipulated by the Ministry of finance.

4. calculation formula

Taxpayers provide taxable services, pfer intangible assets or sell immovable property, and calculate the amount of tax payable according to the turnover and the prescribed tax rate.

The formula for calculating the tax payable:

Tax payable = turnover * tax rate

5. place of tax payment

(1) taxpayers providing taxable services shall declare and pay taxes to the tax authorities where the taxable services are located.

Taxpayers engaged in pportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.

(2) taxpayers pferring land use rights shall declare and pay taxes to the competent tax authorities at the place where the land is located.

Taxpayers pferring other intangible assets shall declare and pay taxes to the competent tax authorities where their institutions are located.

(3) taxpayers selling real estate shall declare and pay taxes to the competent tax authorities at the place where the real estate is located.

6. threshold points

(1) the starting point for tax payment is 5000 yuan monthly turnover.

(2) every time (day) the turnover is 100 yuan.

Note: the application scope of the business tax threshold is limited to individuals only.

7. tax payment time and tax payment period.

The time of tax payment: the day when the taxpayer receives the business income or obtains the credentials of the business income.

For some specific taxable activities, the time for tax payment is:

(1) when the taxpayer pfers the right to the use of land or sells real estate, the time when the tax payment takes place is the day when the pre payment is received.

(2) taxpayers will give real estate to others without compensation. The time of tax payment is the day when the ownership of real property is pferred.

The tax period of business tax is five days, ten days, fifteen days, or one month. Taxpayers pay taxes for one month as a period, and declare tax within ten days from the date of expiry. If they pay taxes on one day, five days, ten days or fifteen days, they will pay taxes within five days from the date of expiry, and declare tax within ten days from the first day of next month, and settle the tax payable last month.

The tax payment period for the financial industry (excluding pawnbroking) is one quarter.

The tax payment period for insurance industry is one month.

8. construction and installation business tax withholding tax payment documents operating procedures

Where the general contractor of the building and installation industry subcontracts and subcontracts the construction and installation business of the city, the general contractor shall withhold the business tax of the sub contractor and the subcontractor, and the general contractor shall issue a withholding tax certificate or a tax payment splitting list separately for the subcontractors and subcontractors.

The general contractor withholds and subcontracts the business tax of sub contractors, uses the certificate of tax withholding in People's Republic of China, and provides proof of submission to subcontractors according to the regulations.

If the sub contractor subcontracts the building and installation business, the general contractor shall issue the tax payment voucher to the subcontractor, that is, the general contractor of the Shanghai Local Taxation Bureau's building and installation business withholding the tax payment division of the subcontract business tax.