Which businesses must pay business tax?

The scope and tax rate of corporate business tax are as follows:

(1) 3% for land transportation, water transportation, air transportation, pipeline transportation, loading and unloading in the transportation industry

(2) Construction, installation, repair, decoration and other engineering operations in the construction industry 3%

(3) Finance and insurance industry 5%

(4) Posts and telecommunications industry 3%< /p>

(5) Culture and sports industry 3%

(6) Entertainment industry karaoke halls, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling, entertainment 5%-- 20%

(7) Service industry agency, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising industry and other service industries 5%

(8) Transfer Intangible assets transfer land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill 5% Why do insurance salesmen have to pay business tax?

The income of an insurance agency salesperson is labor remuneration, and when it reaches a certain amount, business tax needs to be levied.

According to the "Announcement of the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax and Business Tax for Small and Micro Enterprises" (State Administration of Taxation Announcement No. 57, 2014): Small-scale taxpayers of value-added tax and business tax Persons with monthly sales or turnover not exceeding 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from value-added tax or business tax in accordance with the provisions of the above documents. Among them, small-scale value-added tax taxpayers and business tax taxpayers with a tax period of one quarter, whose quarterly sales or turnover do not exceed 90,000 yuan, are exempt from value-added tax or business tax in accordance with the provisions of the above documents.

At the same time, the General Office of the State Administration of Taxation issued a policy interpretation of the above-mentioned document, which stipulates in detail that small-scale value-added tax taxpayers and business tax taxpayers (including individual industrial and commercial households, other individuals, enterprises and non-enterprises sexual unit).

Therefore, as of October 1, 2014, the starting point for business tax collection for insurance salespersons is 30,000 yuan (monthly) or 90,000 yuan (quarterly). Is it necessary to pay business tax when operating international telecommunications business?

Is it necessary to pay business tax on corporate financial management income?

Whether a company's financial management income is taxable is determined by the nature of the financial management product invested:

1. Interest income from treasury bonds

The "Announcement on the Treatment of Corporate Income Tax on Enterprises' Treasury Bond Investment Business" (State Administration of Taxation Announcement No. 36, 2011) stipulates that: enterprises purchase treasury bonds with direct investment from the issuer If held until maturity, the interest income from the treasury bonds obtained from the issuer will be fully exempt from corporate income tax.

2. Income from investment banking financial products

1. Capital-guaranteed and interest-guaranteed financial management

For the financial management model that charges fixed interest for investing in capital-guaranteed products, that is, in this type of financial management In this model, the enterprise does not bear investment risks and only collects fixed profits. This model should pay business tax. According to Article 5 of the "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for Business Tax Declaration in the Financial and Insurance Industry" (Guo Shui Fa [2002] No. 9): the act of investing with monetary funds but collecting fixed profits or guaranteed profits also falls under the category of called loan business. According to Article 3 of the "Notice of the State Administration of Taxation on Issuing the Comments on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149), loan activities fall within the scope of the financial and insurance industry, and the fixed profits collected shall be in accordance with the "financial Insurance industry" pays business tax. Therefore, the financial management model that guarantees principal and interest should pay business tax.

2. Non-capital protection and capital-guaranteed floating income

These are two forms of financial management models. One is non-capital guaranteed and floating income; the second is capital guaranteed, but the income is not fixed. Do these two financial management models involve business tax? Regarding this financial management model, due to unclear provisions in policy documents, there are great differences in implementation. According to the provisions of Item 8, Paragraph 6 of the "Notice of the State Administration of Taxation on Issuing the Comments on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149): investing in intangible assets as shares, participating in the profit distribution of the investor, ***No business tax will be levied on activities that bear investment risks. Can investing in non-capital-guaranteed or capital-guaranteed financial products with floating returns be interpreted as an act of jointly bearing investment risks? It will be regarded as investment income and no business tax will be paid. Regarding this view, further support from policy documents is needed.

Corporate income tax: According to the "Corporate Income Tax Law", this type of income is income from the transfer of property and falls within the scope of corporate income tax. There is only one exception. Dividends, bonuses and other equity investment income between qualified resident enterprises are tax-free income. The dividends, bonuses and other equity investment income referred to here do not include the public issuance and listing of continuously held resident enterprises. The investment income achieved by the stocks is less than 12 months.

3. Income from investment in stocks

Income from investment in stocks also falls within the scope of business tax. According to Article 5 (4) of the "Interim Regulations of the People's Republic of China and the State on Business Tax": For the trading of financial products such as foreign exchange, securities, futures, etc., the turnover is the balance after the selling price minus the buying price; in addition, according to the "Implementation Rules of the Interim Regulations of the People's Republic of China and the State on Business Tax" (the Ministry of Finance and the National Taxation Article 18 of the General Administration Order No. 52 further clarifies that the business of trading foreign exchange, securities, futures and other financial commodities mentioned in Article 5 (4) of the regulations refers to the foreign exchange, securities, non-goods and other financial products engaged in by taxpayers. Futures and other financial product trading business. According to regulations, stocks are financial commodities and should be levied business tax as "financial and insurance industry" with a tax rate of 5%. The turnover is the balance after the selling price minus the buying price.

4. Income from investment funds

Fund investment income also applies to the provisions of Article 5, Item 4 of the "Interim Regulations on Business Tax". Taxpayers engaged in foreign exchange, securities, futures and other financial services For commodity trading business, the balance after the selling price minus the buying price is the turnover, and the business tax is calculated and paid. Therefore, the price difference income obtained by enterprises from trading funds should pay back business tax as required.

"Notice of the Ministry of Finance and the State Administration of Taxation on Certain Preferential Policies for Enterprise Income Tax" (Caishui [2008] No. 1) Article 2 (2) clearly stipulates: For investors to allocate funds from securities investment funds The income obtained is not subject to corporate income tax for the time being.

In summary, for enterprise investment funds, the price difference income obtained from the subscription and redemption of fund units should be incorporated into the enterprise’s taxable income and levied corporate income tax; if it is income obtained from fund distribution , no corporate income tax is levied for the time being.

"Notice of the State Administration of Taxation on Issuing the Answers to Business Tax Questions (Part 1)" (Guo Shui Han Fa [1995] No. 156) Question 10: Non-financial institutions will Funds are provided to the other party and a capital occupancy fee is charged. For example, if an enterprise borrows working capital from another enterprise and charges a capital occupancy fee, an administrative agency or enterprise competent department charges a capital occupancy fee for providing funds to its affiliated unit or enterprise. Rural Cooperation Foundation How should business tax be levied when funds are provided to farmers and capital occupation fees are charged? Answer: The "Business Tax Item Notes" stipulates that loans fall within the taxation scope of the "Finance and Insurance Industry" tax item, and loans refer to the act of lending funds to others for use. According to this provision, any act of lending funds to others, regardless of whether it is a financial institution or other unit, shall be regarded as a loan act and business tax shall be levied according to the "financial and insurance industry" tax category.

Article 5 of the "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for Business Tax Declaration in the Financial and Insurance Industry" (Guo Shui Fa [2002] No. 9) stipulates that loans refer to the paid lending of funds to others for use ( Including business in the form of discounts and money transfers). The act of investing monetary funds but receiving fixed profits or guaranteed profits also belongs to the loan business referred to here.

According to the above regulations, if an enterprise purchases financial products and distributes dividends in the nature of fixed profits or guaranteed profits, business tax should be levied according to the tax category of "Finance and Insurance Industry", otherwise no business tax is required.

Many regions have different regulations on the business tax treatment of financial products. It is recommended to communicate with the competent tax authorities before handling.

Hope this helps! Which companies pay business tax

Transportation industry

Construction industry

Finance and insurance industry

Posts and telecommunications industry

Culture and sports industry

Entertainment industry

Service industry

Transfer of intangible assets

Sales of real estate

For reference! Which enterprises are subject to business tax

The scope of business tax can be summarized as: taxable services provided within the territory of the People's Republic of China, transfer of intangible assets, and sale of real estate.

Among them, taxable services refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry, and service industry. Processing, repair and repair services fall within the scope of value-added tax and are not business tax taxable services. The labor services provided by employees recruited by units or self-employed individuals for the unit or employer are not taxable services for business tax.

Providing taxable services, transferring intangible assets, or selling real estate refers to the provision of taxable services for a fee, the transfer of intangible assets for a fee, and the sale of real estate for a fee. Compensation refers to obtaining money, goods, and other economic benefits through provision, transfer, and sales. Is it necessary to pay business tax on the overall transfer of enterprise assets?

There is no need to pay business tax on the overall transfer of enterprise assets.

According to the "Interim Regulations of the People's Republic of China and the State on Business Tax" and its implementation rules, the scope of business tax collection is the paid provision of taxable services, the transfer of intangible assets, or the sale of real estate.

The transfer of enterprise property rights is the act of transferring the entire enterprise's assets, claims, debts and labor force. The transfer price is not only determined by the value of the assets, but is completely different from the enterprise's sales of real estate and transfer of intangible assets.

Therefore, the transfer of corporate property rights does not fall within the scope of business tax collection, and business tax should not be levied. Do I need to pay business tax when transferring business property rights?

The scope of business tax is the provision of taxable services for a fee, the transfer of intangible assets or the sale of real estate. The transfer of enterprise property rights is the act of transferring the enterprise's assets, claims, debts and labor as a whole. The transfer price is not only determined by the value of the assets, but is completely different from the enterprise's sales of real estate and transfer of intangible assets. Therefore, the transfer of corporate property rights does not fall within the scope of business tax and should not be subject to business tax. Scope of enterprises that pay business tax

The situation of enterprises paying business tax can be summarized as: taxable services provided within the territory of the People's Republic of China, transfer of intangible assets, and sale of real estate. The scope of business tax can be understood from the following three aspects:

1. Within the territory of the People’s Republic of China and the People’s Republic of China, it refers to:

(1). Providing or accepting The unit or individual providing taxable services is within the territory;

(2) The recipient unit or individual of the transferred intangible assets (excluding land use rights) is within the territory;

(3) The land with transferred or leased land use rights is within the territory;

(4) The real estate sold or leased is within the territory.

2. Taxable services refer to services that fall within the tax collection scope of the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, and service industry.

Processing, repair and repair services fall within the scope of value-added tax and are not business tax taxable services. The labor services provided by employees recruited by units or self-employed individuals for the unit or employer are not taxable services for business tax.

3. Providing taxable services, transferring intangible assets, or selling real estate refers to the provision of taxable services for a fee, the transfer of intangible assets for a fee, and the sale of real estate for a fee. Compensation refers to obtaining money, goods, and other economic benefits through provision, transfer, and sales.