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; Other units and individual industrial and commercial households mixed sales behavior, should pay value-added tax according to sales services.

Units and individual industrial and commercial households engaged in commodity production, wholesale and retail mentioned in this article include units and individual industrial and commercial households mainly engaged in commodity production, wholesale, retail and sales services.

2. How to determine the place where taxpayers pay VAT for 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 Promoting the Pilot of Changing Business Tax to Value-added Tax (Caishui [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?

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting 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 do new tenants pay for renting space? 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 doesn't make sense to write less.

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

A: Small-scale taxpayers send their own labor services, which is a simple tax calculation. The tax point is 3%, and the difference collection is also a simple tax calculation. The tax rate is 5%. General taxpayers generally levy a tax of 6%, and simple taxation is also a difference of 5%. Only regular tickets can be issued. The difference is the full price-extra expenses (other welfare expenses) or the difference = total turnover-paid to another turnover (cost).

6. How to pay the management fee 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 value-added tax according to land transportation services.

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

Answer: It is clearly stated in the notes of sales service, intangible assets and real estate that if there is no means of transportation, VAT shall be paid according to the transportation service. Non-means of transport business refers to the business activities in which the operator, as the carrier, signs a transport service contract with the shipper, collects the freight and assumes the carrier's responsibility, and then entrusts the actual carrier to complete the transport service.

8. Which tax authority collects the change from business tax to value-added tax?

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

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

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting 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. What are the tax items for taxpayers to pay for 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 vehicles.

1 1. What is the tax item for non-transportation business?

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

A: According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting 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 the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), financial services include loan services, direct charge financial services, insurance services and financial commodity transfer.

14. How to calculate the tax payable for individual rental housing?

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

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