1. How to pay VAT on mixed sales?

Answer: The mixed sales behavior of units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be paid according to the sales of goods; the mixed sales behavior of other units and individual industrial and commercial households shall be paid according to the sales of services. VAT.

The units and individual industrial and commercial households that are engaged in the production, wholesale or retail of goods as mentioned in this article include units and individual industrial and commercial households that are mainly engaged in the production, wholesale or retail of goods and also engage in sales services. Inside.

2. How to determine the value-added tax payment location for taxpayers in the business tax to VAT pilot program who transfer the right to use natural resources?

Answer: According to the "Comprehensive Promotion of Business Tax Reform" issued by the Ministry of Finance and the State Administration of Taxation According to the Notice on the Pilot Collection of Value-Added Tax (Finance and Taxation [2016] No. 36), taxpayers who transfer the right to use natural resources shall declare and pay tax to the tax authorities in charge of the location of the natural resources.

3. What are the “sales services” included in the pilot scope of replacing business tax with value-added tax?

Answer: According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36), sales services include the provision of transportation services and postal services. , telecommunications services, construction services, financial services, modern services, and life services.

4. What tax does a new household pay when renting a space? Can the amount be reduced when signing the contract?

Answer: You can sign a contract by writing down the amount, but at the end of the year you have to look for an invoice for income tax, so it doesn’t make much sense to write down the amount.

5. Human resources labor dispatch customer consultation, why are labor dispatch charges more expensive than ordinary customers?

Answer: Small-scale labor dispatch taxpayers themselves fall into the simplified tax calculation with a tax point of 3%, and the difference levy is also a simplified tax calculation with a tax point of 5%. General taxpayers generally have a simplified tax calculation of 6%. The tax calculation is also a differential levy of 5%, which can only be issued by general invoices. The differential levy is the total price - extra-price fees (other welfare fees) or the difference = total turnover - payment to other turnover (cost)

6. How to pay taxes on the management fees charged by taxi companies to drivers who use their own taxis?

Answer: The "Notes on Sales Services, Intangible Assets, and Real Estate" clearly state that the management fees collected by taxi companies from taxi drivers who use the company's own taxis are subject to value-added tax as land transportation services.

7. How to pay tax for non-transportation business?

Answer: The "Notes on Sales Services, Intangible Assets, and Real Estate" clearly state that if there is no transportation business, value-added tax shall be paid as transportation services. The business of transportation without transportation means that the operator signs a transportation service contract with the shipper as a carrier, collects freight and assumes the responsibility of the carrier, and then entrusts the actual carrier to complete the transportation service.

8. Which tax authority will collect the value-added tax levied after the business tax is replaced?

Answer: According to Article 51 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax", the State Taxation Bureau is responsible for collecting the value-added tax that is levied in lieu of business tax. The State Taxation Bureau temporarily entrusts local taxation bureaus to collect the value-added tax on real estate acquired by taxpayers through sales and other personal rental real estate.

9. What are the “transportation services” included in the pilot scope of replacing business tax with value-added tax?

Answer: According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36), transportation services include land transportation services and water transportation. Services, air transportation services, pipeline transportation services.

10. Under what tax category should taxpayers pay value-added tax when providing space transportation services?

Answer: According to the regulations of the Ministry of Finance, taxpayers who provide space transportation services must pay value-added tax as air transportation services. Space transportation services refer to business activities that use rockets and other carriers to launch satellites, space probes and other space vehicles into space orbit.

11. Under what tax category is the value-added tax paid for the non-transportation business?

Answer: According to the regulations of the Ministry of Finance, if there is no transportation business, value-added tax shall be paid as transportation services. The business of transportation without transportation means that the operator signs a transportation service contract with the shipper as a carrier, collects freight and assumes the responsibility of the carrier, and then entrusts the actual carrier to complete the transportation service.

12. What services are included in the “construction services” included in the pilot program of replacing business tax with value-added tax?

Answer: According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36), construction services include engineering services, installation services, and repairs. services, decorating services and other construction services.

13. What services are included in the "financial services" within the scope of the pilot program of replacing business tax with value-added tax?

Answer: According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), financial services include loan services and direct charge financial services. , insurance services and financial product transfers.

14. How should the amount of tax payable be calculated when an individual rents a house?

Answer: According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), individuals renting out housing should be subject to a 5% collection rate The tax payable is calculated at a reduced rate of 1.5%.

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