Answer: the mixed sales of units and individual industrial and commercial households engaged in the production, wholesale or retail of goods are subject to VAT according to the goods sold; The mixed sales behavior of other units and individual industrial and commercial households shall pay value-added tax according to sales services.

Units and individual industrial and commercial households engaged in the production, wholesale or retail of goods as mentioned in this article include units and individual industrial and commercial households mainly engaged in the production, wholesale or retail of goods and engaged in sales services.

2. How to determine the location of VAT payment for taxpayers transferring the right to use natural resources?

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36), taxpayers who transfer the right to use natural resources should report and pay taxes to the competent tax authorities where the natural resources are located.

3. What are the "sales services" in the pilot scope of the camp reform?

Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), sales services include providing transportation services, postal services, telecommunications services, construction services, financial services, modern services and living services.

4. What tax does the new tenant pay for renting the site? Can he write down the amount when signing the contract?

Answer: You can sign a contract with less amount, but you need to find an invoice for the income tax at the end of the year. It is of little significance to write less amount.

5, human resources and labor dispatch customer consultation, why is the labor dispatch fee more expensive than the average customer?

Answer: Small-scale taxpayers who dispatch labor services themselves belong to simple taxation. The tax point is 3%, and the difference collection is also simple taxation. The tax point is 5%. General taxpayers generally tax 6%, and simple taxation is also a difference collection of 5%. Only ordinary tickets can be issued. The difference collection is the full price-extra expenses (other welfare expenses) or the difference = total turnover-paid to another turnover (cost).

6. How to pay taxes on the management fees charged by taxi companies to drivers who use their own taxis?

A: It is clearly stated in the Notes on Sales Services, Intangible Assets and Real Estate that the management fees charged by taxi companies to taxi drivers who use their own taxis are subject to VAT according to land transportation services.

7. How to pay taxes for the transportation business without means of transport?

A: It is clearly stated in the Notes on Sales Services, Intangible Assets and Real Estate that if there is no means of transportation, VAT will be paid according to transportation services. Non-means-of-transport business refers to the business activities in which the operator signs a transport service contract with the shipper as a carrier, collects the freight and assumes the responsibility of the carrier, and then entrusts the actual carrier to complete the transport service.

8. Which tax authority collects the VAT changed from business tax?

A: According to Article 51 of the Measures for the Pilot Implementation of Changing Business Tax to Value-added Tax, the State Taxation Bureau is responsible for collecting the value-added tax changed from business tax. The State Taxation Bureau temporarily entrusts the local taxation bureau to collect the value-added tax on the real estate sold by taxpayers and leased by other individuals.

9. What are the "transportation services" in the pilot scope of camp reform?

Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), transportation services include land transportation services, water transportation services, air transportation services and pipeline transportation services.

10. Under what tax items do taxpayers pay VAT for providing space transportation services?

A: According to the regulations of the Ministry of Finance, taxpayers provide space transportation services and pay value-added tax according to air transportation services. Space transportation service refers to the business activities of launching satellites, space probes and other space vehicles into space orbit by using rockets and other carriers.

1 1, under what tax items does the non-means-of-transport business pay VAT?

A: According to the regulations of the Ministry of Finance, the value-added tax is paid according to the transportation service for the transportation business without means of transport. Non-means-of-transport business refers to the business activities in which the operator signs a transport service contract with the shipper as a carrier, collects the freight and assumes the responsibility of the carrier, and then entrusts the actual carrier to complete the transport service.

12. What services are included in the "construction services" in the pilot scope of the camp reform?

Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), construction services include engineering services, installation services, repair services, decoration services and other construction services.

13. What services are included in the "financial services" in the pilot scope of the camp reform?

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), financial services include loan services, direct charge financial services, insurance services and financial commodity transfer.

14. How to calculate the tax payable when individuals rent houses?

Answer: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36), the tax payable for individual rental housing should be calculated at the rate of 5% minus 1.5%.

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