Financial taxpayers refer to units and individuals engaged in financial business activities within the territory of China. Among them, "unit" specifically includes bank financial institutions, non-bank financial institutions and non-financial institutions. What needs to be explained here is that according to the Regulations on Banking Management of the State Council, non-financial institutions are not allowed to engage in financial activities, which may lead to the conclusion that non-financial institutions are not taxed. However, this is not in line with the principle of tax law, because the meaning of the same word is not consistent in the specific use because the State Council has different starting points when formulating laws and regulations of various departments. The Regulation on Banking Management stipulates that non-financial institutions are not allowed to engage in financial business in order to prevent the chaos in the financial market, which does not mean that this kind of behavior does not exist and does not pay taxes. Therefore, the tax law stipulates that non-financial institutions and individuals must pay taxes according to regulations when they issue loans privately. For these units and individuals who violate financial management regulations, the relevant departments should investigate and deal with them.
1. Banking financial institutions
(1) The People's Bank of China is the state organ that leads and manages the national financial undertakings in the State Council, and it is the central bank of the country. It has established county-level branches of the People's Bank of China throughout the country. The People's Bank of China represents the country in foreign financial activities, absorbs the deposit reserves of various professional banks, conducts rediscount and open market business, and also serves the government and handles special business entrusted by the state, such as some special loans.
(2) China Industrial and Commercial Bank is a national professional bank that handles industrial and commercial credit and urban savings business in China. By absorbing deposits and pooling funds, it achieves the purpose of issuing short-term loans. China Industrial and Commercial Bank is a professional bank engaged in urban financial business. Its organizational structure is to set up branches according to administrative divisions, with its headquarters in Beijing and branches all over provinces, autonomous regions and municipalities directly under the central government. Provincial areas (cities) set up Bank of Communications; County (city) to set up county (city) branches and business offices; Set up offices, processing offices, business offices and other institutions below the city. China Industrial and Commercial Bank is a professional bank in China, and its loans account for more than 80% of the total loans in China.
(3) Family Agricultural Bank, with its head office in Beijing and branches in all provinces, autonomous regions and municipalities directly under the Central Government; All regions (cities) set up central branches; Set up branches in counties; There are offices and business offices below the county level. Agricultural Bank of China is a professional bank dealing with agricultural payment finance business, with various loans, which are mainly used to support the development of rural commodity economy and agriculture, forestry, animal husbandry and fishery.
(4) China Bank is a specialized foreign trade and foreign exchange bank in China. The head office is located in Beijing, and all provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning and special economic zones have tier-one branches; Whether a prefecture, city or county establishes a branch depends on the local economic development. China Bank is responsible for handling international credit, foreign exchange credit, Sino-foreign joint venture credit, international settlement and foreign exchange trading.
(5) The People's Construction Bank of China is a national specialized bank that supplies and manages construction funds. The head office is located in Beijing, with provincial branches in each province; Regional (city) to set up a central branch; Set up branches and offices in counties and cities; Set up professional branches in the locations of national key construction projects and large and medium-sized projects. The Construction Bank is responsible for medium and long-term loans for capital construction, loans for key industries such as energy and transportation, and loans for key national projects.
(6) China Investment Bank is a major financial enterprise designated by our government to raise construction funds from abroad and handle foreign exchange investment. The head office is located in Beijing, and the branches are mainly located in economically developed areas and coastal open cities. As an intermediary financial institution, China Investment Bank mainly borrows from international financial institutions (World Bank, International Development Association, etc.). ) Participate in raising venture capital for enterprises and major projects.
(7) Bank of Communications is a joint-stock bank with public ownership as the main body. The management office is located in Shanghai and has set up branches in 50 large and medium-sized cities across the country. Bank of Communications is a national comprehensive bank, which is not limited by professional division of labor and has a wide range of business, including financing domestic and foreign funds, operating RMB and foreign currencies and various financial businesses.
(8) CITIC Industrial Bank is a wholly-owned bank owned by China International Trust and Investment Corporation (Group) and a comprehensive bank engaged in comprehensive banking business. The Bank's clients and focus are subsidiaries and enterprises of CITIC Group at home and abroad. At present, CITIC Industrial Bank has expanded its domestic business to more than ten provinces and cities, providing services for domestic enterprises to communicate with advanced industrial countries.
In recent years, with the reform of the financial system, the state has approved the establishment of some banks, such as The Export-Import Bank of China, China Development Bank and Agricultural Development Bank, and also established some regional banks, such as Guangdong Development Bank.
2. Non-bank financial institutions refer to financial institutions other than banks, including trust and investment companies, rural credit cooperatives, urban credit cooperatives, corporate finance companies, financial leasing companies, securities trading institutions and other financial organizations approved by the People's Bank of China.
(1) A trust and investment company refers to a financial enterprise engaged in trust and investment business. Trust and investment companies are mainly engaged in financial trust business, including the entrustment of operating funds and property, the custody of agency assets, financial leasing, economic consultation, securities issuance and investment.
(2) Rural credit cooperatives are financial organizations owned by rural collectives, which accept the leadership of Agricultural Bank of China in business and assume the functions of grassroots organizations of Agricultural Bank. Mainly engaged in deposit, loan, settlement and personal savings business, serving agricultural production units, township enterprises, individual industrial and commercial households, individual farmers and so on.
(3) Urban credit cooperatives are urban collective-owned financial organizations, which mainly rely on their own shares and deposits to carry out financial business. It mainly deals with deposits, loans, settlement and personal savings of individual industrial and commercial households organized collectively in urban streets.
(4) Corporate finance companies are financial organizations that raise and finance funds for various units within the enterprise. The business is led by the People's Bank of China. Mainly handle deposit and loan business.
(5) A financial leasing company is a financial enterprise that achieves the purpose of financing through financial integration.
(6) Securities trading institutions mainly include the competent authorities in charge of securities management, stock exchanges that provide trading places and maintain the order of the securities market, securities firms engaged in securities business and securities registration companies that serve the centralized registration and transfer of securities. According to statistics, there are more than 1000 securities trading institutions in China.
The competent authority of securities trading is the People's Bank of China and its authorized People's Bank of China.
A securities company refers to an institution that, with the approval of the competent authority, obtains a business license from the relevant administrative department for industry and commerce and specializes in securities business. It can underwrite the issuance of securities, proprietary trading, trading agent or proprietary trading and trading agent. Ordinary investors must invest in securities through securities companies. According to their functions, securities companies can be divided into securities brokers, securities dealers and securities underwriters. A securities broker is a securities institution that buys and sells securities on behalf of clients. Accept the entrustment of investors to buy and sell securities on their behalf; A securities firm is a securities institution that buys and sells securities by itself. You can buy and sell securities in the trading market in your own name and account; Securities underwriters are institutions that help to sell securities in the form of underwriting or consignment.
3. Non-financial institutions. Units engaged in financial business other than bank financial institutions and non-bank financial institutions.
The units referred to here include not only state-owned enterprises, collective enterprises and other enterprises, but also organs, organizations, troops and schools. In addition, individuals with financial business also belong to this category.
4. Withholding agent. This is a new rule. In the original provisions, the business tax payable on entrusted loans was directly collected from the entrusting party by the tax authorities. Because many entrusting units do not or do not need to apply for tax registration, it is objectively difficult for tax authorities to supervise; In addition, after receiving the loan interest, the trustee sometimes does not transfer it to the client in time, but lends the interest received according to the client's wishes, which often fails to reflect the loan interest in time in the client's finance, and also puts financial institutions that fulfill their tax obligations at a disadvantage in the competition. The current regulation is withheld and remitted by the trustee, which solves the problem of collection and management and the contradiction of unfair tax burden between financial institutions and non-financial institutions. When withholding tax, the trustee shall calculate the withholding business tax in full according to the interest income collected.
(2) Insurance taxpayers and withholding agents
Taxpayers refer to units and individuals included in the scope of taxation.
The Interim Regulations on the Administration of Insurance Enterprises clearly stipulates that China People's Insurance Company is a state-owned enterprise engaged in insurance and reinsurance business nationwide, and is the main body engaged in insurance business, and it is allowed to set up insurance enterprises with other economic sectors. In recent years, Pacific Insurance Company, Ping An Insurance Company and Xinjiang Production and Construction Corps Agriculture and Animal Husbandry Production Insurance Company have been established one after another. Are taxpayers in the insurance industry. Meanwhile, for reinsurance, that is, reinsurance, the initial insurer is the withholding agent.
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1. If there is an agency in China and it is entrusted to handle insurance business for it, the agency is a withholding agent;
2. If there is no agency in China, the domestic policyholder shall be the withholding agent for the insurance business in China;
3. Overseas insurance institutions reinsurance the business underwritten by domestic insurance institutions, and the domestic initial insurer is the withholding agent.