1. The turnover of general loan business is loan interest income (including various interest rate hikes and penalty interests, etc.). ).
2. For financial leasing, the balance after deducting the actual cost of the leased property from all the extra expenses (including salvage value) charged to the lessee shall be converted into the current turnover by the straight-line method. (Calculation of multiple choice questions)
3. Financial commodity transfer business is divided into four categories: stocks, bonds, foreign exchange and others. The positive and negative differences in financial commodity transactions of the same category and different varieties can offset each other in the same tax period. If there is still a negative balance after the offset, it can be carried forward to the next tax period for offset, but if there is still a negative balance at the end of the year, it may not be carried forward to the next fiscal year.
4. According to Guo Shui Fa [2004] No.3 document, the taxable turnover of business tax in the capital market is implemented according to the following provisions: the securities trading supervision fees of Shanghai and Shenzhen stock exchanges are allowed to be deducted from their taxable turnover of business tax; Shanghai, Zhengzhou and Dalian futures exchanges are allowed to deduct the futures market supervision fee from their business tax turnover.
The following fees charged by securities companies are allowed to be deducted from their taxable turnover: securities trading supervision fees charged for stock exchanges; Handling fees charged by the stock exchange for buying and selling securities on behalf of others; Account opening fees for shareholders' accounts (including A shares and B shares), account opening fees for special transfer shares, transfer fees and settlement fees for B shares, and transfer custody fees charged for China Securities Depository and Clearing Corporation.
5. Financial brokerage business and other financial business (intermediary business) with commission as turnover include all income except price, prepaid expenses (such as post and telecommunications fees and production fees) and price increase. , shall not be deducted from it.
Interest receivable of financial enterprises that have paid business tax after 200 1 1 day (including self-operated loan interest and entrusted loan interest) is adjusted from 200 1 year 1 day to 90 days. (Calculation problem)
Note: (1) Accounting period of loan: 90 days.
(2) Interest settlement date: the interest settlement date of working capital is 20th of the last month of each quarter.
(3) The maturity of the loan principal means that the loan will expire after two years, and the principal will not be repaid after two years, but interest will still be required.
Example: A bank lent a loan to enterprise A on June 5438+1 October 1 year, with quarterly interest of 1 ten thousand. On March 20th, if the bank receives the interest from enterprise A, it borrows 1 10,000 from the bank and lends the main business income-interest income of 65,438+. Pay 5% business tax, loan business tax and additional 50,000 yuan, and loan tax is-50,000 yuan business tax.
If the loan interest of 6,543,800 yuan, loan receivable of 6,543,800 yuan and loan interest income of 6,543,800 yuan are not received before March 20, the business tax shall be calculated and paid, the business tax shall be borrowed and an additional 50,000 yuan shall be added, and the loan tax payable shall be 50,000 yuan.
Accrual basis should be implemented during the 90-day loan accounting period, and cash basis should be implemented after 90 days.
However, by June 20th, the loan interest had not been received, and the financial enterprise accountant made a red-letter voucher to offset the interest income confirmed on March 20th, 2008 by 6,543.8+million, so the interest income was 6,543.8+million, and the loan receivable was 6,543.8+million, which was equivalent to offsetting the taxable turnover in June and returning the business tax in disguise.
On July 5th, financial enterprises received interest, borrowed RMB 6,543,800+from bank deposits and RMB 6,543,800+from main business income, and reconfirmed interest income to pay business tax.
The loan principal is overdue, and the loan principal has not been returned in June 5438+October 2009 10. The financial enterprise will still bear interest on March 20, 2009, borrow accounts receivable and lend interest income; At the same time, the business tax and surcharges lent are the tax payable on loan-business tax payable. On June 20, 2009, I rushed back with a red certificate. When the principal and interest are received in September 2009, the bank deposit is used to lend the main business income-interest income; At the same time, the business tax and surcharges lent are the tax payable on loan-business tax payable.
The enterprise group or the core enterprises in the group entrust the financial company affiliated to the enterprise group to borrow and repay the loan uniformly, and the interest obtained from the financial company for returning the financial institution is not subject to business tax; Finance companies undertake the entrusted loan business of unified borrowing and unified repayment, charge loan interest to loan enterprises, and do not withhold and remit business tax.
The People's Bank of China does not levy business tax on the loan business of financial institutions, and the People's Bank of China should levy business tax on the loan business of enterprises or entrusted financial institutions; No business tax is levied on the long-term income of cashiers in financial institutions.
A securities company may take the commission charged to customers in the process of securities trading as the turnover of business tax. If the amount of discount given by a securities company to customers and the amount of commission charged to customers are indicated on the same securities transaction delivery certificate, business tax may be levied according to the discounted commission amount; If other vouchers or invoices are issued for the discount amount, no matter how it is handled financially, the discount amount shall not be deducted from the commission taxable business tax.
For the insurance industry, in principle, turnover is also based on full income.
If an insurance enterprise conducts unpaid business, the turnover shall be the premium actually charged to the insured.
Business tax is not levied on the amortized reinsurance expenses of insurance enterprises.
Description of "amortization of reinsurance expenses";
If it is a domestic reinsurance business, the initial insurer undertakes insurance business, and there should be another reinsurer according to the law, then he will find another insurance company as a reinsurer in China, and the initial insurer will pay the business tax, and the reinsurer will no longer pay it.
In terms of domestic and overseas reinsurance business, insurance companies undertake an insurance business in China, charging 200 million yuan and giving 70 million yuan abroad. The initial insurer shall pay business tax according to 65.438+300 million yuan, and at the same time, it shall withhold and remit 70 million yuan to overseas reinsurers. If claims occur, domestic insurance companies will pay customers first, and then demand compensation from overseas insurance companies, assuming that overseas insurance companies return 50 million yuan to domestic insurance companies. 50 million yuan paid business tax at the beginning, and it will not be paid after amortization.
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