Business tax is a tax levied on income from providing taxable services (excluding processing, repair and replacement services), transferring intangible assets or selling real estate in People's Republic of China (PRC). It is the main tax of local tax system.

tax payer

All units or individuals that provide labor services, transfer intangible assets or sell real estate in China are taxpayers of business tax. Units refer to state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, other enterprises and administrative units, institutions, military units, social organizations and other units (including independent accounting units and non-independent accounting units); Individuals refer to individual industrial and commercial households and other individuals with business activities (including foreigners with business activities in China).

Tax withholding agent

(1) When a financial institution is entrusted to issue loans, the financial institution entrusted to issue loans is the withholding agent.

(2) If the construction and installation business is subcontracted or subcontracted, the general contractor shall be the withholding agent.

(3) If an overseas unit or individual has taxable activities in China and has no business office in China, the agent shall be the withholding agent of the taxable amount; If there is no agent, the transferee or the buyer shall be the withholding agent.

(4) Where a unit or individual sells tickets for other people's performances, the tax payable shall be withheld and remitted by the ticket seller.

(five) if the performance agent is an individual, the conductor shall be the withholding agent for the performance business tax.

(6) Where an individual transfers intangible assets other than the land use right, the transferee shall be the withholding agent of the tax payable.

(7) Where non-enterprise employees provide intangible goods promotion and agency services for enterprises, the enterprise that pays commissions, remuneration and labor fees to non-enterprise employees shall be the withholding agent.

Charge range

The scope of business tax collection is to provide taxable services, transfer intangible assets and sell real estate. Taxable services mentioned here refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services for compensation, transferring intangible assets or transferring ownership of real estate.

Tax item tax rate

Tax item collection scope tax rate

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

2. Construction, installation, repair, decoration and other engineering operations 3%

3. Finance and insurance 5%

4. Posts and telecommunications, postal services and telecommunications 3%

5. Cultural and sports industries 3%

6 entertainment karaoke bars, dance halls, karaoke bars, music cafes, golf entertainment Internet cafes 20%, billiards, bowling 5%.

7. Service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%

8. The transfer of intangible assets such as land use right, patent right, non-patented technology, trademark right, copyright and goodwill shall be levied at 5%.

9 sales of real estate sales of buildings and other land attachments 5%

Taxpayers shall separately account for the turnover, transfer and sales of different tax items (hereinafter referred to as turnover) when they have taxable activities of different tax items; If the turnover is not accounted for separately, a higher tax rate shall apply.

Calculation of tax payable

Taxpayers provide taxable services, transfer intangible assets and sell real estate, and calculate the tax payable according to the turnover and the prescribed tax rate. The calculation formula of tax payable is: tax payable = turnover × tax rate.

The turnover of taxpayers provides taxpayers with taxable services, transfers intangible assets or sells real estate, and all the prices and other expenses charged from the other party. However, the following exceptions are made:

1. If a transport enterprise transports passengers or goods out of People's Republic of China (PRC) and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise;

2. If a tourism enterprise organizes a tour group to travel inside and outside People's Republic of China (PRC), and other tourism enterprises take over the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise. If a tourism enterprise organizes a tour group to travel in China, the turnover shall be the balance after deducting the room, meal, transportation, tickets or other tour expenses paid to other units for tourists;

3. If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total contract price minus the price paid to the subcontractor or the subcontractor;

4. The turnover of loan business is the balance of loan interest minus loan interest (loan refers to foreign exchange loan business);

5. The turnover of foreign exchange, securities and futures transactions is the balance of the selling price minus the buying price.

6 units and individuals providing taxable business tax services, transferring intangible assets and selling real estate tax refund, where business tax has been levied, tax refund is allowed, or can be deducted from the taxpayer's future turnover.

7. If units and individuals provide taxable business tax services, transfer intangible assets and sell real estate, and indicate the price and discount amount on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.

For all kinds of valuable phone cards sold by telecom companies, because the billing system can only calculate the face value of valuable phone cards and confirm the income according to the face value of valuable phone cards, it is impossible to directly indicate the discount amount on the sales invoice, and the turnover is the balance of the income confirmed by face value MINUS the sales discount reflected by the current financial accounting.

8. When units and individuals provide taxable services, transfer intangible assets and sell real estate, the compensation income obtained from the transferee due to the transferee's breach of contract shall be incorporated into the turnover and subject to business tax.

9. Units and individuals that have paid business tax in advance are allowed to be deducted from the turnover when they are converted into operating income by stages due to changes in financial accounting methods.

10. The premiums receivable that the insurance company has collected but has not recovered within the accounting period stipulated in the financial accounting system are allowed to be deducted from the turnover. After the end of the accounting period, the recovered deducted premiums receivable shall be incorporated into the current turnover.

1 1. If an insurance company engages in reward business for free, the turnover shall be the premium actually charged to the insured.

12. If an insurer in People's Republic of China (PRC) reinsures its insurance business with the domestic subject matter as the insurance subject matter to an overseas reinsurer, the turnover shall be the balance of all premium income minus reinsurance premium. Overseas reinsurers should pay business tax on reinsurance income, and domestic insurers should withhold and remit the business tax payable by overseas reinsurers.

13. When financial enterprises (including banks and non-bank financial institutions, the same below) engage in the business of buying and selling bills and bonds, the turnover shall be the balance of the selling price of stocks and bonds minus the buying price. According to the provisions of the financial accounting system, the purchase price of stocks and bonds is determined by subtracting the balance from the dividend income of stocks and bonds obtained during the holding period.

14. When a financial enterprise buys and sells financial commodities (including stocks, bonds, foreign exchange and other financial commodities, the same below), it may, at the end of the same fiscal year, calculate and pay business tax by summarizing the positive and negative differences in different tax periods in the same fiscal year. If the business tax payable after summary calculation is less than the business tax paid this year, it may apply to the tax authorities for tax refund, but it is not allowed to carry forward the part that is still negative after summary in one accounting year to the next.

15. Financial enterprises engaged in entrusted collection business, such as collecting telephone charges, utilities, information fees, tuition and miscellaneous fees, paging fees, social security co-ordination fees, traffic violation fines, taxes, etc. The turnover shall be the balance of all income minus the price paid to the entrusting party.

16. The turnover of a unit that has been approved by the People's Bank of China, the Ministry of Foreign Trade and Economic Cooperation and the State Economic and Trade Commission to engage in financial leasing business is the balance of the extra-price expenses (including residual value) charged to the lessee after deducting the actual cost of the leased property.

The actual cost of the above-mentioned leased goods includes the purchase price of the goods, customs duties, value-added tax, consumption tax, transportation and miscellaneous fees, installation fees, insurance premiums and loan interest (including foreign exchange loans and RMB loan interest) borne by the lessor.

17. The labor service company accepts the entrustment of the employer and arranges the labor force for it. Where the employer pays the wages and social insurance (including pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.) payable to the labor force in a unified manner. ) and housing provident fund paid or handled by the labor service company, its turnover is the balance of the total price charged by the labor service company to the employing unit MINUS the wages collected and transferred to the labor force and the social insurance and housing provident fund for the labor force.

18. Cables and optical cables used in communication routing engineering and transmission pipeline engineering, as well as anti-corrosion pipe sections, pipe fittings (elbows, tees, cold-bent pipes, insulation joints), pig, receiving and dispatching spherical drums, pumps, heating furnaces, metal containers and other items that constitute the main body of pipeline engineering belong to equipment, and their values are not included in the taxable turnover of the project.

The taxable turnover of other construction and installation projects should not include the value of equipment, and the specific equipment list can be listed by the provincial local tax authorities according to their actual conditions.

19. If the post and telecommunications unit cooperates with other units to provide users with post and telecommunications services and other services, and the post and telecommunications unit collects the price in a unified way, the turnover shall be the balance of all income minus the price paid to the partner.

20. China Mobile Communications Group Co., Ltd. accepted the donation business to China Children's and Teenagers' Fund through SMS public service number "8858", and the turnover was the balance of all income minus the price paid to China Children's and Teenagers' Fund.

2 1. If the invoice of a transportation enterprise is used with the approval of the local tax authorities, and the unit that collects business tax according to the tax item of "transportation" distributes the transportation business it undertakes to other transportation enterprises to collect the price uniformly, the turnover shall be the balance of all the income it obtains minus the freight paid to other transportation enterprises.

22. Engaged in advertising agency business, its turnover is the balance of its total income minus the advertising fees paid to other advertising companies or publishers (including media and carriers).

23. Units engaged in property management shall take the total income related to property management as the turnover after deducting the price of water, electricity and gas paid by the owners and the price of water, electricity and gas paid by the tenants.

24. Units and individuals selling or transferring their purchased real estate or acquired land use rights shall take the balance of total income minus the original price of the purchased or acquired real estate or land use rights as the turnover.

Units and individuals selling or transferring real estate and land use rights obtained by repaying debts shall take the balance of total income minus the land use rights of the real estate when repaying debts as the turnover.

The so-called out-of-price charges include fees charged to the other party, funds, collection fees, collection funds, prepaid funds and other out-of-price charges.

All extra expenses, no matter how they are accounted for in the accounting system, should be incorporated into the turnover to calculate the taxable amount.

Taxpayers who settle their turnover in foreign exchange shall convert it into RMB according to the foreign exchange market price. The turnover of the financial industry settled in foreign exchange is converted into turnover according to the benchmark exchange rate published by the People's Bank of China on the day of receiving foreign exchange or at the end of the quarter, and the insurance industry is converted into turnover according to the benchmark exchange rate published by the People's Bank of China on the day of receiving foreign exchange or at the end of the month, and the business tax is calculated. What kind of conversion rate the taxpayer chooses shall not be changed within one year after it is determined.

Time of occurrence of tax obligation and tax payment period

The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the voucher for claiming the business income. When units and individuals provide taxable services and transfer patent rights, non-patented technologies, trademark rights, copyrights and goodwill, the price in advance (including advance payment, advance payment, advance expenses and advance deposit, etc.). , the same below) from the other party, the time when the business tax obligation occurs, in accordance with the provisions of the financial accounting system, is based on the time when the prepaid price is recognized as income. However, if a taxpayer transfers the land use right or sells real estate in advance, its tax obligation will occur on the day when it receives the advance payment. If a taxpayer donates real estate to others for free, the tax payment obligation occurs on the date when the ownership of the real estate is transferred. The tax payment period of business tax is 5 days, 10 days, 15 days, one month or one quarter respectively, which is determined by the competent tax authorities according to the tax payable. If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

tax payment place

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities in the place where the taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.

Taxable services provided by taxpayers in other counties (cities) shall be declared to the competent tax authorities in the place where the services are provided. If they are not declared, the competent tax authorities in the place where the institution is located or domiciled shall make up the tax.

Taxpayers who contract projects across provinces, autonomous regions and municipalities directly under the Central Government shall declare and pay taxes to the competent tax authorities where their institutions are located.

(2) Taxpayers transferring land use rights shall report and pay taxes to the competent tax authorities where the land is located, and taxpayers transferring other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.

(3) Taxpayers selling immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

(4) The place where units and individuals lease land use rights and real estate business tax is the place where the land and real estate are located; The business tax payment place of movable property such as articles and equipment rented by units and individuals is the location of the rental unit or the location of the personal residence.

(5) The place where the telecommunication unit provides telecommunication services in People's Republic of China (PRC) shall be the place where the telecommunication unit is located.

(6) Taxable services such as design (including exploration and measurement during the design period, the same below), project supervision, commissioning and consultation provided by units in People's Republic of China (PRC), and the place where business tax is paid is the place where the unit is located.

(7) Where a unit in People's Republic of China (PRC) provides training, information, remote debugging and testing services to other units and individuals through the Internet, the place where the business tax is paid shall be the place where the unit is located.

Taxpayers who have taxable activities within provinces, autonomous regions and municipalities directly under the Central Government need to adjust their tax payment locations, which shall be determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

The starting point of taxation

The business tax threshold of our province is: the monthly turnover is 2000 yuan (the tax item of "service industry-leasing industry" is 1000 yuan), and the turnover on each tax day is1000 yuan. The scope of business tax threshold is limited to individuals. If the taxpayer's turnover reaches the threshold, the tax payable shall be calculated in full according to the turnover.

Relief project

The following items are exempt from business tax:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animal breeding and disease prevention and control business;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers (stations), art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places;

(7) Taxable services provided by school-run enterprises for school teaching and scientific research services (except for hotels, restaurants and entertainment in the "service industry" tax item) may be exempted from business tax; Those who do not serve the teaching and scientific research of our school shall pay taxes according to the regulations. The conditions and time limit for school-run enterprises that enjoy tax incentives shall be implemented in accordance with the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

(eight) the premium income of the insurance company for more than one year (including one year) is exempt from business tax;

(9) Individual transfer of copyright shall be exempted from business tax;

(10) If the land use right is transferred to agricultural producers for agricultural production, the business tax shall be exempted;

(1 1) In order to encourage technology introduction and implementation, the income from technology transfer is exempted from business tax;

(12) Civil welfare enterprises with "four disabled" employees accounting for more than 35% (including 35%) are exempt from business tax if their business falls within the scope of business tax "service industry" (except advertising); In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.