I. Basic Concept of Business Tax Business tax refers to a tax levied on the operating income of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. 1984 In September, the State Council promulgated the Business Tax Regulations (Draft) and began to collect business tax. 1993 12 13 the State Council promulgated the Provisional Regulations of the People's Republic of China on Business Tax, which will take effect on 1994 10. On June 5, 2008, the State Council revised the Provisional Regulations of the People's Republic of China on Business Tax, which came into effect on June 5, 2009. Taxpayers and withholding agents of business tax (I) Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC). Special circumstances of business tax taxpayers: 1. In the case of contracting, leasing or joint venture, the employer shall be the taxpayer. Otherwise, the contractor is the taxpayer. 2. The taxpayer of the central railway operation business is the Ministry of Railways. Tax items and tax rates of business tax have nine tax items: (1) transportation 3%(2) construction 3%(3) finance and insurance 5%(4) post and telecommunications 3%(5) culture and sports 3%(6) entertainment 5%-20%(7) service 5%(8) transfer of intangible assets 5%. Do not pay business tax at the rate of 3%. A. transportation B. architecture C. culture and sports D. entertainment industry IV. The tax basis of business tax is turnover. Except for the total amount of out-of-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate: 1. If taxpayers distribute contracted transportation business to other units or individuals, the balance of the total amount of out-of-price expenses obtained by taxpayers after deducting the transportation expenses paid to other units or individuals shall be the turnover. 2 taxpayers engaged in tourism business, after deducting the travel expenses paid to other travel companies for tourists, the balance is the turnover. 3. If the taxpayer subcontracts the construction project to other units, the turnover shall be the balance of the total price and extra-price expenses obtained after deducting the subcontracting payment paid to other units. 4. For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the selling price minus the buying price. 5. Other circumstances stipulated by the competent departments of finance and taxation of the State Council Note: The taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons. Approved by the competent tax authorities according to the following turnover (1) and the average price of taxpayers' recent similar taxable behaviors (2) and the average price of other taxpayers' recent similar taxable behaviors (3) according to the following formula: turnover = operating cost or project cost ×( 1+ cost profit rate) ÷( 1- business tax rate) Example: 40. A real estate development company sells its own buildings. The project cost of selling buildings is120,000 yuan (profit rate is 10%), and its sales income is15.6 million yuan. Then the business tax payable by the company in June 5438+ 10, 2009 (d) [2009 examination questions] is calculated as:1200× (1+10%) ↓ (1-3%). Turnover = (total ticket sales revenue-combined transportation business expenditure) =600-300=300 (ten thousand yuan) business tax =300×3%=9 (ten thousand yuan) Example: The total business income of a karaoke dance hall in May 2009 was 900,000 yuan, including 200,000 yuan for tobacco, alcohol and beverages, and the applicable business tax rate was 20%. This ballroom should pay business tax of (c) ten thousand yuan this month. [Examination questions in 2009] Calculation: 90× 20% = 1 8a.14b.4c.18d.22 VI. Tax reduction and exemption and collection management of business tax (1) The tax payment place of business tax is1. Construction services provided by taxpayers and services provided by the State Council financial and tax authorities shall be declared and paid to the competent tax authorities where taxable services occur. 2. Taxpayers transferring intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. Note: Taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located. [2009 Examination Questions] A. The competent tax authority where the land is located B. The competent tax authority where the labor service takes place C. The competent tax authority where its institution is located D. The competent tax authority where its domicile is located 3. Taxpayers selling or renting real estate should report and pay taxes to the competent tax authority where the real estate is located. Taxpayers provide labor services in other counties (cities). Tax should be declared to the competent tax authorities in the place where the service takes place, and tax should be paid to the place where the institution is located if the tax has not been paid for six months. For example, if the taxable services provided by business tax payers occur in other counties, they should report and pay taxes to the competent tax authorities in the place where the services occur, but (d) they have not reported and paid taxes since the date when they should report and pay taxes. Taxes shall be paid by the competent tax authorities at the place where the institution is located or at its domicile. A./kloc-within 0/5 days B. 1 month C. within 3 months D. within 6 months 5. Withholding agents shall report and pay taxes to the competent tax authorities where the institution is located or where it resides. (2) The tax payment period of business tax is 1. The tax payment periods of business tax are as follows. 5th, 10, 15, 1 month or 1 quarter. 2. The tax payment period of financial industry (excluding pawnbroker) is 1 quarter. 3. The tax payment period of the insurance industry is 1 month. Example: The tax period of insurance business tax is (.