The collection scope of transportation industry includes: railway transportation, road transportation, pipeline transportation, waterway transportation, air transportation, other transportation industries and transportation auxiliary industries.
(1) Railway transportation
The railway transportation industry does not include the operation of urban underground railways, nor does it include business activities such as industry, construction, commerce, education, scientific research and health.
(3) Pipeline transportation industry
Including the operation of pumping stations, excluding the maintenance of pipelines.
Water transport industry
Lease and term lease are subject to business tax (3%) according to the transportation industry, and dry lease and light lease are subject to business tax (5%), which belongs to the service industry.
(5) Air transport industry
Business tax (3%) is levied on the income from wet lease business according to the transportation industry.
(6) Other transportation industries
(7) Auxiliary transportation industry
Excluding ① highway management and maintenance activities, ② waterway maintenance and dredging activities-construction industry.
Water auxiliary industry, including salvage, lighthouse, navigation mark setting and management, tally and other activities-water auxiliary industry.
Handling industry, including moving business.
Self-billing logistics service units carry out logistics business according to their income nature. ① For the transportation income obtained from providing transportation services, the business tax shall be paid under the subject of "transportation", and the goods transport invoice shall be issued. (2) Income from providing other services shall be subject to business tax under "services" and service invoices shall be issued.
Transportation-3%; Service industry -5%.
Two. Taxpayers and withholding agents
(1) Railway transport taxpayer
1. Central Railway-Ministry of Railways
2. Central-local joint venture railway-joint venture management institution
3. Local Railways-General Administration of Railways
4. A specific railway unit or its designated management organization.
5. Special railway line-enterprise or its designated management organization
6. New temporary operation of central railway-temporary pipeline management organization
Others do a general understanding.
Third, the tax basis.
Induction:
(1) Variance tax:
(1) When China International Airlines Co., Ltd. (hereinafter referred to as Air China) and China International Cargo Airlines Co., Ltd. (hereinafter referred to as cargo airlines) carry out passenger aircraft belly-cabin combined transport business, Air China takes the income received from belly-cabin as the turnover-full amount; Freight airlines take the balance of the freight income they receive after deducting the belly cabin income paid to Air China as the turnover-difference, and the turnover deduction certificate is the "air waybill" issued by Air China.
(2) If the transportation business undertaken by the unit is distributed to other transportation enterprises and the price is uniformly collected by them, the turnover shall be the balance of all the income obtained after deducting the freight paid to other transportation enterprises.
(3) Intermodal enterprises (self-invoicing) levy business tax difference according to actual operating income.
Taxpayers who issue invoices are engaged in intermodal business, and the turnover of which business tax has been levied shall indicate the taxable income of business tax on the goods issued on their behalf in transport invoice, and the fees paid to other intermodal partners shall not be deducted-in full.
Note: If a transport enterprise carries passengers or goods out of China and is transported by other transport enterprises abroad, business tax shall be levied on the balance of the total freight minus the freight paid to the transshipment enterprise.
(2) Full tax (it can be inferred, so I won't go into details)
Four. Declaration and payment
1. Central Railway-Ministry of Railways collects and declares taxes in Beijing; Local joint venture railway-the place where the joint venture railway company is located declares and pays taxes; Local railway-the place where the local railway management institution is located declares and pays taxes; Temporary pipeline of infrastructure railway-the place where the temporary pipeline management institution is located shall declare and pay taxes.
2. The business of an airline shall be declared and paid at the place where the profit and loss accounting institution is located.
3. The pipeline transportation business of the Pipeline Bureau of China Petroleum and Natural Gas Group Company shall be declared and paid at the location of the profit and loss accounting institution.
4. The business operated by the subordinate units of Changjiang Shipping Corporation shall be declared and paid by each branch.
5. Contractors, lessees or people who provide road and inland waterway cargo transportation services shall report and pay to the competent tax authorities where the contractors, lessors or units are located. Other individuals who provide cargo transportation services shall report and pay to the competent tax authorities where their vehicles are registered.
6. The contractor, lessee or personnel providing goods transportation services shall report and pay to the competent tax authorities where the contractor, lessee or unit is located. Other individuals who provide cargo transportation services shall report and pay to the competent tax authorities where their vehicles are registered.
Example:
1, according to the provisions of the current business tax system, the following income should be based on the full amount of income as the tax basis for business tax ().
A. All income obtained by transportation enterprises from transporting goods abroad in China.
B. all the income obtained by the water transport department from passenger transport.
C. Total revenue obtained by road combined transport enterprises (self-invoicing)
D. Construction cost and cash expenditure for building houses
Answer BD
In February and May, the transportation income of an automobile transportation company was 500,000 yuan. In the same month, the company transferred the permanent use right of a waste warehouse (self-built), earning sales income of 2 million yuan, and transferred a patented technology, earning income of 900,000 yuan. The company should pay business tax () ten thousand yuan that month.
The answer is 50× 3%+200× 5% =11.5 (ten thousand yuan).
3. A domestic shipping company earns 8 million yuan in freight revenue in China in a month, and sells goods and is responsible for transportation to earn 6.5438+0 million yuan; The income from transporting goods from overseas ports to domestic ports is100,000 yuan, and the income from transporting goods from domestic ports to overseas ports is120,000 yuan, of which 6 million yuan is paid to overseas shipping companies. Then:
(1) The business tax payable by the shipping company is () ten thousand yuan;
(2) The value-added tax payable by the shipping company is () ten thousand yuan.
answer
(1) The business tax payable by the shipping company is 800× 3%+(1200-600 )× 3% = 420 (ten thousand yuan);
(2) The value-added tax payable by the shipping company is100 ÷ (1+6%) × 6% = 56,600 yuan. (Calculated before June 65438+1 October12009)
4. A transportation company (self-billing taxpayer) earned 50,000 yuan in passenger transport revenue in May, including 1% insurance premium; The freight income is 58,000 yuan, of which 1.8 million yuan is paid to other intermodal companies. In that month, I bought a fiscal cash register and got an ordinary invoice with the amount of 1 1 700 yuan. The actual business tax paid by the company in May was RMB ().
The answer is 50 000× 3%+(58 000-18 000 )× 3%-11700 ÷ (1+17% )×/kloc-0.
5, "salvage" business income of 50000 yuan, business tax shall be levied according to () tax.
A. Transportation-land transportation B. Transportation-auxiliary industries
C. Service industry-agency industry D. Service industry-leasing industry
Answer b