Three. Business tax relief regulations
1. Since June, 2005 1, business tax has been levied at a uniform rate of 3% on expressway vehicle toll income collected by expressway enterprises.
2. Taxable income from financial and insurance industry obtained by rural credit cooperatives in specific pilot areas shall be subject to business tax at a reduced rate of 3%.
3. Starting from August 1 2007, the business tax will be reduced by half on the basis of 3% for individual rental housing, regardless of its purpose. (09 change)
Application Example -05 Multiple Choice Adaptation According to the relevant provisions of business tax, business tax shall be levied on the following acts ().
The difference income obtained by qualified foreign institutional investors from entrusting domestic companies to engage in bond trading business in China.
B. expressway vehicle toll income collected from highway management enterprises.
C. mixed sales behavior of units engaged in transportation business that sell goods and are responsible for transporting the sold goods.
D. Garbage disposal services provided by units and individuals
E. Individuals will sell ordinary houses that have not been purchased for 5 years.
Answer: Yes.
Analysis: Qualified foreign institutional investors entrust domestic companies to engage in bond trading business in China, and the difference income is exempt from business tax.
From June 1 2005, business tax will be levied at the reduced rate of 3% on the expressway vehicle toll income collected by expressway enterprises.
Units engaged in transportation business and responsible for transporting the goods sold are mixed to sell goods, and value-added tax is levied on the income obtained by units and individuals from providing garbage disposal services, and business tax is not levied.
Individuals will purchase ordinary houses under 5 years for external sales, and the business tax will be levied in full according to the sales income.
Application example -06 Choose more preferential policies for business tax reduction and exemption, and the following statement is true ().
A technology transfer income of scientific research institutions is exempt from business tax.
B. Personal income from copyright transfer shall be exempted from business tax.
C. the income from personal services provided by disabled people is taxed at half.
Medical income obtained by non-profit medical institutions is exempt from business tax.
Advertising companies founded by laid-off workers shall be exempted from business tax within three years.
Answer: ABD
Analysis: Income from personal services provided by the disabled is tax-free.
For those who hold re-employment concession cards and engage in individual businesses (except for construction, entertainment, real estate sales, land use right transfer, advertising, housing agency, sauna, massage, Internet cafes and oxygen bars), the actual business tax, urban construction tax, education surcharge and personal income tax paid in that year will be deducted in turn according to the limit of 8,000 yuan per household per year. The deduction limit is the tax actually paid in the current year.
Application example -07 In the statement about preferential business tax policies, the correct one is ().
Individuals will purchase ordinary houses for more than 5 years for external sales, and will be exempted from business tax.
B individuals who sell ordinary houses that have been purchased for more than 1 year are exempt from business tax.
C individuals will purchase housing for less than 5 years for external sales, and collect business tax in full.
D individuals will purchase non-ordinary houses for more than 5 years for external sales, and collect business tax in full.
E individuals will purchase non-ordinary houses for more than 5 years for external sales, and levy business tax on the balance of their sales income after deducting the purchase price.
Answer: trump card
Application example -07 multi-choice According to the relevant provisions of business tax, the following acts are not levied or exempted from business tax ()
Housing reform in an enterprise sells housing at cost price.
B enterprise builds its own house and sells it to employees.
Transfer the land use right to agricultural producers for agricultural production.
Enterprises provide garbage disposal services.
E. Personal transfer of copyright
Answer: ACDE
Application example -08 Single choice According to the relevant provisions of business tax, the following statement is correct ().
A land lease shall be taxed according to the tax item of "service industry-leasing industry"
B Rental housing is taxed according to the "service industry" tax item, and the business tax rate is unified at 5%.
3 ocean shipping enterprises "time lease" business, should be taxed according to the "service industry ~ leasing industry" tax.
D the financial leasing business of an approved financial leasing business unit shall be taxed according to the tax item of "service industry-leasing industry".
A: A.
Analysis: Individual rental houses are taxed according to the tax item of "service industry", the business tax rate is 3%, and the preferential tax rate is halved.
The "time lease" and "lease" business of ocean shipping enterprises shall be taxed according to the "transportation" tax item.
The financial leasing business of an approved financial leasing business unit shall be taxed according to the tax items of "finance and insurance".
Application example —08 If one or more of the following items is selected, business tax will be exempted or not levied ().
A. Long-term income of cashiers in financial institutions
B. Interest income of China People's Bank on corporate loans
C. Interest income of China People's Bank to financial institutions
D. Interest income from loans entrusted by the People's Bank of China to financial institutions
E. Interest spread income from bond trading between the Council of Social Security Fund and the Social Security Fund.
Answer: trump card
Analysis: 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. The difference between social security fund board and social security fund investment manager using social security fund to buy and sell securities investment funds, stocks and bonds.
Temporarily exempt from business tax.
Section 12 Business Tax Calculation and Application Examples
Overview requirements:
Understand the calculation formula of payable business tax;
Master the calculation and analysis of business tax
Details are as follows:
I. Calculation of payable business tax
Taxable amount = turnover × tax rate
(1) Generally, the method of converting foreign exchange into RMB is based on the foreign exchange quotation published by the state on the day of receiving foreign exchange income or on the day of 1 of the current month; For financial institutions, it is converted into RMB according to the foreign exchange rate announced by the state on the day of receipt of foreign exchange income or at the end of the quarter. Source: CUHK, online school. For the insurance industry, it is converted into RMB according to the foreign exchange rate announced by the state on the day or at the end of the month when the foreign exchange income is received.
(2) Taxpayers issue invoices on behalf of the freight transport industry in the form of regular quota collection, and if the approved turnover is lower than the locally determined turnover threshold, business tax will not be levied; Units and individuals that use their own vehicles to provide goods transportation services to the outside world may not implement regular quota management, and collect business tax on a per-time basis when invoicing.
Application example-08 When multiple-choice financial enterprises obtain foreign exchange income, they should convert it into RMB to calculate and pay business tax. At the time of exchange, they can choose to get foreign exchange income ().
A. the foreign exchange quotation announced by the state on that day
C. foreign exchange quotation announced by the state at the end of the month
B the foreign exchange quotation published by the state in June of that month 1.
D the foreign exchange rate of 5438+0 announced by the state in June of this quarter.
E. foreign exchange quotation announced by the state at the end of the quarter.
Answer: AE
Second, the application examples (see the textbook for examples)
Example 1 transportation industry
Pay attention to this question:
1. Business tax is not levied on inbound income.
2. The freight paid to other enterprises for engaging in combined transport business since the issuance of the invoice shall be deducted from the total transportation income.
3. The income from sending employees abroad to provide labor services is not taxed.
4. The moving income is taxed according to the "transportation fee".
5. Sales of goods and transportation belong to mixed sales of value-added tax, and business tax is not levied.
Example 2 Construction industry
Key points:
Those who are qualified in the construction industry and separately indicate the price of labor services in the labor contract shall be subject to business tax and value-added tax on construction services and self-produced goods sold separately.
Material price difference and early completion award should be included in taxable turnover.
The general contractor shall withhold and remit the business tax of subcontractors.
Case 3 Financial Industry-Commercial Bank
Case 3 Financial Industry-Commercial Bank
Key points:
1. Cash transfer business belongs to the current income of financial institutions and is not subject to business tax.
2. Business tax shall be calculated according to the bid-ask price difference for bond trading.
3. Does the cashier pay business tax?
Case 4 Postal Communication Industry
Key points:
1, inter-provincial circuit leasing business, with the rental circuit income deducted from the price paid to the relevant telecommunications departments as the tax basis.
2. The telecommunication bureau sells mobile phones and provides telecommunication services, which belongs to mixed sales and should pay business tax.
3. The sales of calling cards shall be based on the balance of the face value of calling cards after deducting the sales discount.
4. If the business tax has been levied, it is allowed to refund the business tax service.
Case 5: Culture and Sports Industry-Determination of Main Assessment Tax Items
Key points:
1, the cable TV installation fee is taxed according to the "construction" tax item.
2, advertising fees should be taxed in accordance with the "service industry" tax items.
3. The income from the sale of the right to broadcast feature films shall be taxed according to "transfer of intangible self-production-transfer of copyright"
Case 6
Key points:
1, song and dance hall ticket income, song ordering income, tobacco and alcohol beverage income; Internet cafe income is taxed according to "entertainment industry"
2. The income of bowling alley is taxed according to "entertainment industry", so the business tax is still taxed at the rate of 5%.
3. Restaurant income is taxed as "service industry"
Example 7 Provisions on Tax Exemption for Laid-off Workers
Key points:
1. Individuals who purchase and live in ordinary houses less than 1 year shall be taxed in full according to the sales amount.
2, individuals according to the market price of residential housing rental, temporary business tax at the rate of 3%, in addition to pay attention to:
The Notice on Several Policy Issues of Business Tax (Caishui [2003] 16) issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on June 5438+1October 5, 2003 clearly stipulates that "units and individuals provide taxable services and transfer patents, non-patented technologies, trademark rights, copyrights and goodwill from CUHK and goodwill. For the price received in advance from the other party (including advance payment, advance payment, prepaid expenses, advance deposit, etc.), the time when the business tax obligation occurs is the time when the advance payment is recognized as income in accordance with the provisions of the financial accounting system. " The rent received in advance by the company cannot be regarded as operating income because it has not provided leasing services, and business tax is not levied temporarily. Only in the future, with the continuous provision of leasing services, the income will be carried forward monthly and the business tax will be declared and paid, so the business tax only needs to be calculated according to the rental income of 1 month this month.
Example 8 Service Industry-Tourism
Key points:
65438+
2. If a tourism enterprise organizes overseas travel, if the overseas travel is organized by other tourism enterprises, the turnover shall be the balance of all travel expenses minus the travel expenses paid to the enterprise.
3. If the price and discount amount are indicated on the same invoice, the discount price shall be regarded as turnover.
Example 9 Provisions on Tax Reduction and Exemption
Key points:
1. Membership fees collected by non-profit social organizations are tax-free.
2. Technical consulting services provided by units and individuals are tax-free.
3. The ticket income of the memorial hall is tax-free.
4. The income from scientific lectures is taxed as "cultural industry-other cultural industries".
5, welfare lottery fee income according to the "service industry" tax.
Example 10 Service Industry-Advertising
Key points:
1. The advertising fee paid by the advertising company to the media can be deducted from the turnover.
2. If the price of providing taxable services is obviously low without justifiable reasons, the competent tax authorities have the right to re-check their turnover. Since there is no similar advertising price, the turnover is determined according to the composition of taxable value.
Taxable value of composition = operating cost ×( 1+ cost profit rate) /( 1- operating tax rate).
3. The act of investing in shares with real estate or intangible self-produced investment does not belong to the scope of business tax collection.
4 performance income is taxed at 3% of "cultural industry"
5. In advertising cases, I and the production rights fee are taxed at 5% according to the "intangible assets transfer-copyright transfer".
Example eleven real estate development company
focus
1. Self-built buildings are not subject to business tax.
2, self-built and self-sold, according to the "construction" and "sales of real estate" two business tax.
3. The income from the building and equity transfer invested by shares is not subject to the business tax on the sale of real estate, but it needs to be taxed according to the "construction industry".
4, real estate mortgage loans, loan interest offset during the mortgage period, according to the "leasing industry" tax;
5. For the transfer of projects under construction that are under land development but have not yet entered the construction stage, business tax shall be levied according to "intangible self-production-transfer of land use rights".
6. The turnover of the unit engaged in property management is the balance of all income related to property management minus the price of water, electricity and gas paid by the owner and the price of water, electricity and gas paid by the tenant.
7. The turnover of combined transport business is the income actually obtained by taxpayers.
8. Selling goods and being responsible for transportation belongs to mixed sales and needs to pay value-added tax.
Application Example -08 Calculation Problem A construction engineering company (hereinafter referred to as Company A) and B waterproof building materials production enterprise (hereinafter referred to as Company B) in an urban area have the construction qualification approved by the construction administrative department, and they are all small-scale VAT taxpayers. From June 5, 2007 to 2007 10, the following business happened:
(1) Company A contracted a construction project with a project price of 9 million yuan, and subcontracted the waterproof project to Company B with a subcontracting fee of 600,000 yuan, of which the total price and tax of waterproof materials produced by Company B in the construction process was 480,000 yuan, and the labor cost of waterproof project separately indicated in the contract was 6.5438+0.2 million yuan, and the project was completed that month.
(2) Company A built six commercial houses with the same specifications, of which three were sold to employees of the company, with a sales income of 7.2 million yuan, and two were used as dormitories for single employees of the company, 1 donated to Hope Project Foundation. The construction cost of the above-mentioned self-built commercial housing is 2 million yuan/building, and the cost profit rate is10%; Rental income of office building is 240,000 yuan.
(3) In this month's tax inspection, it was found that Company A earned 60,000 yuan from renting construction equipment and 84,800 yuan from selling unnecessary building materials in 2006.
(4) Company A obtained an operating income of 60,000 yuan, a handling fee income of 4,000 yuan and an operating expense of 36,000 yuan.
(5) The affiliated factory of Company A produces two kinds of building materials, A and B, and the sales income of A building materials this month is 95,400 yuan (including VAT). B The production cost of building materials is 1 1 1,000 yuan.
According to the above situation and the relevant provisions of the tax law, answer the following questions:
1. The company withheld and remitted business tax, urban maintenance and construction tax and education surcharge ()
A.0.36
B.0.40
c 1.80
D 1.98
Answer: b
Analysis: For a general contracting enterprise in the construction industry, if the project is subcontracted or subcontracted to others, the turnover shall be the balance of the total contract amount minus the price paid to the subcontractor or subcontractor. The general contractor is the withholding agent, and the provisions on withholding the business tax of subcontractors. If the subcontractor is a unit or individual that sells self-produced goods, provides VAT taxable services or provides construction services, the turnover of the general contractor at the time of withholding business tax is the price other than self-produced goods and VAT taxable services; The turnover of other subcontractors and general contractors at the time of withholding construction business tax is the subcontracting amount.
Company A withheld and remitted business tax = 12*3%=0.36 (ten thousand yuan).
Surcharge for urban construction education withheld and remitted by Company A =0.36*(7%+3%)=0.036 (ten thousand yuan).
Company A withheld and remitted business tax and urban construction education surcharge =0.36+0.036=0.396 (ten thousand yuan).
2. Enterprise B shall pay value-added tax () ten thousand yuan.
A.2.68
B.2.72
C.3.36
D 3.4
Answer: b
Analysis: When a taxpayer conducts business activities by signing a general contracting or subcontracting contract for a construction project, if he sells self-produced goods and provides VAT taxable services and construction services at the same time, and the following conditions are met, the income from selling self-produced goods and providing VAT taxable services shall be subject to VAT, and the income from providing construction services shall be subject to business tax (additional tax).
Must have the construction (installation) qualification approved by the construction administrative department.
The price of labor services in the construction industry shall be indicated separately when signing the general contracting or subcontracting contract of construction projects.
Value-added tax payable by enterprise B =48/( 1+6%)*6%=2.72 (ten thousand yuan).
3. A company should pay value-added tax () ten thousand yuan.
A: 0.54
1.02
c 1.23
D 1.75
Answer: d
Analysis:
VAT payable for the third business =8.48/( 1+6%)*6%=0.48 (ten thousand yuan)
VAT payable for the fifth business = 9.54/(1+6%) * 6%+1* (1+10%) * 6% =1.266.
Total value-added tax payable = 0.48+1.266 =1.746 (ten thousand yuan)
4. Company A should pay business tax () ten thousand yuan.
A.63. 18
B.73.38
C. 102. 1 1
D. 100.60
Answer: c
Analysis:
(1) business tax payable by Company A =(900-60)*3%=25.2 (ten thousand yuan).
Item (2): Self-built and self-sold businesses are taxed according to the construction industry and the sale of real estate respectively; Business tax is not levied for self-construction and self-use. Donation of self-built commercial housing should be regarded as sales, and a tax should be levied according to the construction industry and the sale of real estate.
Business tax payable in construction industry = 200 * 4 * (1+10%)/(1-3%) * 3% = 27.216 (ten thousand yuan).
Business tax payable on sales of real estate =720+720/3*5%=48 (ten thousand yuan)
Business tax payable on rental income of leased office building =24*5%= 1.2 (ten thousand yuan)
Business tax payable for the third business =6*5%=0.3 (ten thousand yuan)
Business tax payable for the fourth business =(6+0.4)*3%=0. 192 (ten thousand yuan)
Total payable business tax of Company A = 25.2+27.216+48+1.2+0.3+0.192 =102.108 (ten thousand yuan).