The problem of business tax:

According to the tenth question of Answers to Business Tax Questions in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (I) (Guo [1995]No. 156), and according to the provisions of the Notes on Business Tax Items, loans belong to the taxation scope of "financial insurance", and loans refer to the act of lending funds to others for use.

According to this regulation, whether financial institutions or other units lend money to others, it should be regarded as lending behavior, and business tax is levied according to the tax item of "financial insurance", with the tax rate of 5%.

The provisions of the business tax threshold apply to all individuals. If the monthly interest income is less than 5,000 yuan, the business tax shall be exempted; If it exceeds 5,000 yuan, the business tax and its surcharges shall be paid in full.

Extended data:

Calculation method

Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.

The new tax law will take effect on1October 65438+2009+ 1 day, and the latest tax threshold and tax rate will take effect on1October 65438+20 18. According to the new tax law, from 20 1 810/0 month1to 20181February 3 1, taxpayers' wages and salaries will be deducted from their monthly income by 50,000 yuan.

According to the personal income tax rate table (applicable to comprehensive income), the tax is calculated and paid after monthly conversion, and no additional deduction fees are deducted.

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Answers to Business Tax Questions (I)

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