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14-03-19
14-03-19
The collection of objects: the provision of business tax regulations within the territory of the people's Republic of China labor, transfer of intangible assets or sale of real estate units and individuals.
The amount of levy:
1, the levy scope: refers to the taxpayers provided in the territory of the people's Republic of taxable services, transfer of intangible asset and sale of the immovable property.
2, taxable items and Tax Rates Table
Tax collection range rate
A: road transport, transport, water transport, air transport, pipeline transport, handling 3%
Two, the construction industry: building the institutions: the Shanghai Municipal Local Taxation Bureaus, sub district, County Local Taxation Bureau of Shanghai city.
Syndrome, installation, repair, decoration and other engineering work 3%
Three, the financial and insurance industries: including financing lease, loan, transfer of financial products, financial brokers, other financial industry; insurance 5%
Four, post and telecommunications, posts and Telecommunications: 3%
Five, culture and sports industry and culture industry: performance, broadcasting, other cultural industry; sports industry 3%
Six, the entertainment industry: karaoke, dance halls, Cara OK song and dance hall (including song disco, karaoke rooms, room), music tea (including bar), billiards, golf, bowling, shooting, hunting, recreation (such as horse race, game machine, bungee jumping, go karts, hot air balloon, powered parachute, archery, darts etc.). 20%
Seven, the service industry: agent industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, the advertising industry, service industry 5%
Eight, the transfer of intangible assets: the transfer of land use rights transfer, the transfer of the transfer of trademark right, patent right, non patent, copyright transfer, the transfer of goodwill 5%
Nine, the sale of immovable properties: Sales of buildings or structures, sales and other attachments to land 5%
3, the tax basis taxpayers turnover taxpayers providing taxable services, transfer of intangible assets or sales of real property to the other side to collect the total price and other charges. However, except in the following circumstances: (1) the transport enterprise of the people's Republic of China which carry passengers or goods outside the exit, replaced by other transport enterprises carry the passenger or cargo, freight paid by the whole balance minus the shipping enterprises after the turnover of freight. (2) the tourism enterprises organize tourist groups to travel outside of the people's Republic of China, the overseas by other tourism enterprise group, balances in full travel fee less the payments the group enterprise travel fee for turnover. (3) the general contractor in the construction business sub contract work to others, the project total contract amount less the payments balance sub contractors or subcontractors of the price of turnover. (4) on lending business, the financial business lending business of foreign exchange, balance of loan to show interest minus borrowing of revenue levy business tax. Lending in foreign exchange business, refers to the financial enterprises directly to foreign borrowing of foreign exchange funds, then loans to domestic enterprises. General loan business, according to the interest income for the turnover of full business tax is calculated and levied. (5) foreign exchange trading, securities, futures trading business, the balance of the selling price minus the purchase price after the turnover. (6) other circumstances stipulated by the Ministry of finance.
4, computing formula for taxpayers providing taxable services, transfer of intangible assets or the sale of immovable properties, the tax payable shall be computed according to the turnover and the provisions of the tax. The formula for computing the amount of tax: payable tax amount = turnover x tax rate
5, the tax payment place: (1) the taxpayer provides taxable services, shall be taxable services occurred the competent tax authorities. Taxpayers engaged in the transportation business, shall apply to the local competent tax authorities. (2) the taxpayer on the transfer of land use rights, land should be located to the local competent tax. Taxpayers transferring intangible assets, shall apply to the local competent tax authorities tax declaration at. (3) for taxpayers selling immovable properties, immovable property is located shall declare to the competent tax authorities tax. (4) the taxpayer of the province, autonomous region, or municipality directly under the central government have taxable activities within the area, the tax payment place need to be adjusted, determined by the provinces, autonomous regions, municipalities directly under the central government, the tax authority. (5) the city taxpayers providing taxable services, transfer of intangible assets or the sale of immovable shall determine the place of tax payment according to the following principles: a unit tax registration according to tax affiliation to pay business tax; units and individuals without the tax of the membership, to service takes place, the transfer of land use rights, where sales still supervisor the tax authorities of the location of the tax declaration.
6, the cutoff point: (1) to the tax threshold for the monthly turnover of 5000 yuan; (2) according to the tax, turnover of 100 yuan each (Japan). Note: the scope of business tax threshold is limited to individuals.
7, the tax payment period in time duties and obligations to pay taxes in time: the taxpayer receives the business revenues or collect business proceeds is obtained by the day. On some specific taxable, tax obligations stipulated time for: (1) the taxpayer on the transfer of land use rights or the sale of immovable properties, pre collection methods, its obligations to pay taxes in time for the day of receipt of pre collection. (2) the taxpayer will free gift of real property of others, the obligations to pay taxes in time for the transfer of ownership of immovable property. (3) the provision of taxable services, the transfer of patent rights, unit and individual non patented technology, trademark, copyright and goodwill, to the other side to collect advance property price (including pre receivables, prepayments, put cost beforehand, advance deposit, the same below), the sales tax to pay tax to the specified time according to the financial accounting system, the advanced nature of the price was confirmed as the time. The Business Tax assessable period: five days, ten days respectively, fifteen days or one month, taxpayers in a month as a tax paying period, report and pay tax within ten days from the date of expiration; with five day, ten days or fifteen days for a period of five days pre tax, tax payable since the date of the next month, a report and pay tax within ten days and settlement of the payable taxes last month. The financial sector (not including the pawnbroking) payment period for a quarter. The insurance industry's tax for a period of one month.
8, construction and installation methods of operation business tax withholding tax payment receipts, and installation of construction general contractor subcontracting, subcontracting, construction and installation business, shall be borne by the general contractor to withhold subcontracting, subcontracting the business tax, at the same time, the general contractor to subcontract, the subcontractor shall issue certificates of the withholding tax certificate single or split single payment. The general contractor to withhold subcontractor business tax, the use of "the people's Republic of China" and the voucher of tax withholding, either by Shanghai Tax (1994) 53 notification procedures subcontract issued certificate. The subcontractor and the construction subcontracting, the general contractor to the subcontractor shall issue tax payment receipts, namely "withholding of Local Taxation Bureau of construction general contracting business people in Shanghai city project subcontract business taxes paid divided single".
The amount of levy:
1, the levy scope: refers to the taxpayers provided in the territory of the people's Republic of taxable services, transfer of intangible asset and sale of the immovable property.
2, taxable items and Tax Rates Table
Tax collection range rate
A: road transport, transport, water transport, air transport, pipeline transport, handling 3%
Two, the construction industry: building the institutions: the Shanghai Municipal Local Taxation Bureaus, sub district, County Local Taxation Bureau of Shanghai city.
Syndrome, installation, repair, decoration and other engineering work 3%
Three, the financial and insurance industries: including financing lease, loan, transfer of financial products, financial brokers, other financial industry; insurance 5%
Four, post and telecommunications, posts and Telecommunications: 3%
Five, culture and sports industry and culture industry: performance, broadcasting, other cultural industry; sports industry 3%
Six, the entertainment industry: karaoke, dance halls, Cara OK song and dance hall (including song disco, karaoke rooms, room), music tea (including bar), billiards, golf, bowling, shooting, hunting, recreation (such as horse race, game machine, bungee jumping, go karts, hot air balloon, powered parachute, archery, darts etc.). 20%
Seven, the service industry: agent industry, hotel industry, catering industry, tourism industry, warehousing industry, leasing industry, the advertising industry, service industry 5%
Eight, the transfer of intangible assets: the transfer of land use rights transfer, the transfer of the transfer of trademark right, patent right, non patent, copyright transfer, the transfer of goodwill 5%
Nine, the sale of immovable properties: Sales of buildings or structures, sales and other attachments to land 5%
3, the tax basis taxpayers turnover taxpayers providing taxable services, transfer of intangible assets or sales of real property to the other side to collect the total price and other charges. However, except in the following circumstances: (1) the transport enterprise of the people's Republic of China which carry passengers or goods outside the exit, replaced by other transport enterprises carry the passenger or cargo, freight paid by the whole balance minus the shipping enterprises after the turnover of freight. (2) the tourism enterprises organize tourist groups to travel outside of the people's Republic of China, the overseas by other tourism enterprise group, balances in full travel fee less the payments the group enterprise travel fee for turnover. (3) the general contractor in the construction business sub contract work to others, the project total contract amount less the payments balance sub contractors or subcontractors of the price of turnover. (4) on lending business, the financial business lending business of foreign exchange, balance of loan to show interest minus borrowing of revenue levy business tax. Lending in foreign exchange business, refers to the financial enterprises directly to foreign borrowing of foreign exchange funds, then loans to domestic enterprises. General loan business, according to the interest income for the turnover of full business tax is calculated and levied. (5) foreign exchange trading, securities, futures trading business, the balance of the selling price minus the purchase price after the turnover. (6) other circumstances stipulated by the Ministry of finance.
4, computing formula for taxpayers providing taxable services, transfer of intangible assets or the sale of immovable properties, the tax payable shall be computed according to the turnover and the provisions of the tax. The formula for computing the amount of tax: payable tax amount = turnover x tax rate
5, the tax payment place: (1) the taxpayer provides taxable services, shall be taxable services occurred the competent tax authorities. Taxpayers engaged in the transportation business, shall apply to the local competent tax authorities. (2) the taxpayer on the transfer of land use rights, land should be located to the local competent tax. Taxpayers transferring intangible assets, shall apply to the local competent tax authorities tax declaration at. (3) for taxpayers selling immovable properties, immovable property is located shall declare to the competent tax authorities tax. (4) the taxpayer of the province, autonomous region, or municipality directly under the central government have taxable activities within the area, the tax payment place need to be adjusted, determined by the provinces, autonomous regions, municipalities directly under the central government, the tax authority. (5) the city taxpayers providing taxable services, transfer of intangible assets or the sale of immovable shall determine the place of tax payment according to the following principles: a unit tax registration according to tax affiliation to pay business tax; units and individuals without the tax of the membership, to service takes place, the transfer of land use rights, where sales still supervisor the tax authorities of the location of the tax declaration.
6, the cutoff point: (1) to the tax threshold for the monthly turnover of 5000 yuan; (2) according to the tax, turnover of 100 yuan each (Japan). Note: the scope of business tax threshold is limited to individuals.
7, the tax payment period in time duties and obligations to pay taxes in time: the taxpayer receives the business revenues or collect business proceeds is obtained by the day. On some specific taxable, tax obligations stipulated time for: (1) the taxpayer on the transfer of land use rights or the sale of immovable properties, pre collection methods, its obligations to pay taxes in time for the day of receipt of pre collection. (2) the taxpayer will free gift of real property of others, the obligations to pay taxes in time for the transfer of ownership of immovable property. (3) the provision of taxable services, the transfer of patent rights, unit and individual non patented technology, trademark, copyright and goodwill, to the other side to collect advance property price (including pre receivables, prepayments, put cost beforehand, advance deposit, the same below), the sales tax to pay tax to the specified time according to the financial accounting system, the advanced nature of the price was confirmed as the time. The Business Tax assessable period: five days, ten days respectively, fifteen days or one month, taxpayers in a month as a tax paying period, report and pay tax within ten days from the date of expiration; with five day, ten days or fifteen days for a period of five days pre tax, tax payable since the date of the next month, a report and pay tax within ten days and settlement of the payable taxes last month. The financial sector (not including the pawnbroking) payment period for a quarter. The insurance industry's tax for a period of one month.
8, construction and installation methods of operation business tax withholding tax payment receipts, and installation of construction general contractor subcontracting, subcontracting, construction and installation business, shall be borne by the general contractor to withhold subcontracting, subcontracting the business tax, at the same time, the general contractor to subcontract, the subcontractor shall issue certificates of the withholding tax certificate single or split single payment. The general contractor to withhold subcontractor business tax, the use of "the people's Republic of China" and the voucher of tax withholding, either by Shanghai Tax (1994) 53 notification procedures subcontract issued certificate. The subcontractor and the construction subcontracting, the general contractor to the subcontractor shall issue tax payment receipts, namely "withholding of Local Taxation Bureau of construction general contracting business people in Shanghai city project subcontract business taxes paid divided single".
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