I. Caishui [2065438+04] No.71Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Further Supporting the VAT and Business Tax Policies of Small and Micro Enterprises: On the basis of temporarily exempting small and micro enterprises, individual industrial and commercial households and other individuals whose monthly sales do not exceed 20,000 yuan, from June this year 10 to the end of 20 15, those whose monthly sales are 20,000-30,000 yuan will also be included in the scope of temporary exemption.
Two, individual industrial and commercial households tax standards
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable.
If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
Extended data:
Charge range
The scope of business tax collection can be summarized as: providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC), it means:
(1) The entity or individual providing or receiving taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.
Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.
Second, taxable services refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.
Third, providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services, transferring intangible assets and selling real estate with compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.
tax payer
Units and individuals that are obliged to withhold and remit business tax in accordance with the relevant provisions of business tax. Mainly includes:
1. Railway transport taxpayer:
(1) The taxpayer of the central railway operation business is the Ministry of Railways.
(2) The taxpayer of the joint venture railway operation business is the joint venture railway company.
(3) The taxpayer of local railway operation business is the local railway management institution.
(4) The taxpayer of the special railway line operation business is the enterprise or its designated management organization.
(5) The taxpayer of infrastructure pipeline railway operation business is the infrastructure pipeline management institution.
2, engaged in water transport, air transport, pipeline transport or other land transport business and have the obligation to pay business tax, calculate the profit and loss for the transport business that the unit is engaged in. Units engaged in transportation business and calculating profits and losses shall meet the following conditions:
First, engage in transportation business by means of transportation to obtain transportation income;
Second, there is a settlement account in the bank; The third is to calculate operating income, operating expenses and operating profit financially.
3. The unit operates by way of contracting, leasing and linking, and the contractor, lessee and anchor (hereinafter referred to as the contractor) have taxable behaviors, and the contractor operates in the name of the employer, lessor and anchor (hereinafter referred to as the employer), and the employer bears relevant legal responsibilities, and the employer is a taxpayer; Otherwise, the contractor shall be the taxpayer.
4. If the construction and installation business is subcontracted or subcontracted, the subcontractor or subcontractor shall be the taxpayer.
5, the financial and insurance taxpayers include:
(1) Banks, including people's banks, commercial banks and policy banks.
(2) Credit cooperatives.
(3) Securities companies.
(4) Financial leasing companies, securities fund management companies, finance companies, trust and investment companies and securities investment funds.
(5) insurance companies.
(six) other institutions engaged in financial and insurance business approved by the People's Bank of China, the China Securities Regulatory Commission and the China Insurance Regulatory Commission.
Tax withholding agent
In real life, it is difficult to determine the taxpayer under certain circumstances, so the tax law stipulates the withholding agent. The withholding agents of business tax mainly include the following types:
(1) Where a financial institution is entrusted to issue loans, the financial institution entrusted to issue loans shall be the withholding agent of the tax payable; When a financial institution accepts the entrustment of other units or individuals to handle entrusted loan business for it,
If the principal's funds are transferred to the agency, the agency will lend the funds to the user unit or individual, and the agency that finally gives the loan to the user unit or individual and obtains the loan interest will withhold and remit the business tax payable by the principal.
(2) When taxpayers provide taxable services in the construction industry, they shall determine the withholding agent for cultural tax in accordance with the following provisions:
1. In case of general contracting or subcontracting of construction projects, the general contractor shall be the withholding agent.
2, taxpayers provide taxable services in the construction industry, in accordance with one of the following circumstances, regardless of whether the project is subcontracted, the tax authorities can take the construction units and individuals as withholding agents for business tax:
(1) Taxpayers engaged in trans-regional (including provinces, cities and counties, the same below) projects to provide taxable services in the construction industry;
(2) The taxpayer fails to go through the tax registration or temporary tax registration at the place where the labor service occurs.
(3) If an overseas entity or individual has taxable activities in China and has no institution in China, its 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) If a unit or individual performs and someone else sells tickets, the tax payable shall be withheld and remitted by the ticket seller; if the performance agent is an individual, the tax payable for the performance business shall also be withheld and remitted by the ticket seller.
(5) For sub-insurance business, the original insurer shall be the withholding agent for tax payable.
(6) Where an individual transfers the patent right, non-patented technology, trademark right, copyright and goodwill right, the transferee shall be the withholding agent of the tax payable.
(7) Other withholding agents as stipulated by the Ministry of Finance.
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