Notice of State Taxation Administration of The People's Republic of China Municipality on Several Issues Concerning Business Tax
Iii. Taxation of membership fees, seat fees and qualification deposits.
For clubs, exchanges or similar membership-based economic, cultural and sports organizations (hereinafter referred to as member organizations), the membership fees, seat fees, qualification deposits and other similar fees charged by members when they join the club shall be determined in accordance with the relevant provisions of the business tax.
The time when the business tax obligation occurs is the day when the member unit receives the membership fee, seat fee, qualification deposit and other similar expenses or obtains the evidence claiming these expenses.
If the above-mentioned expenses of the member organization are refunded when the member withdraws from the meeting, and the current business income is directly offset in the accounts, it can be deducted from the current turnover when the business tax is levied.
Extended data:
The occurrence time of business tax obligation is clearly defined and can be summarized as follows:
(1) If the tax is calculated according to the sales income of industrial products or commodities, the tax payment completion date shall be the day when the payment is received or the day when the entrusted bank collects the money; If other settlement methods are adopted, it shall be the date of shipment of the goods.
(2) If the tax is calculated according to the purchase amount of taxable agriculture, forestry, animal husbandry and aquatic products, the day when the purchase price is paid; If the tax is calculated according to the actual sales income of taxable agricultural, forestry, animal husbandry and aquatic products, it shall be the transaction date.
(3) Take the income from service business as the tax basis, including transportation, construction and installation, post and telecommunications, finance and insurance, public utilities and other industries, and take the day when the business income is obtained as the tax basis.
(4) If the tax is paid in the import process, it shall be the date of import declaration.
(5) The taxes and fees paid in specific links depend on the situation.
Baidu Encyclopedia-Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Business Tax
Baidu Encyclopedia-Tax Obligation Occurring Time