The third paragraph of Article 1 of the Provisions on the Pilot Project of Changing Business Tax to Value-added Tax stipulates: "Direct charges for financial services refer to fees, commissions, gratuities, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, transfer custody fees and other fees charged for providing direct charges for financial services."
According to Annex 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Caishui [2016] No.36)
Item 3, Paragraph 4 of Article 1 of the Pilot Provisions on Changing Business Tax to Value-added Tax stipulates: "The input tax amount of investment and financing consulting fees, handling fees and consulting fees directly related to loans paid by taxpayers to lenders by accepting loan services shall not be deducted from the output tax amount."
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [2065438+06] No.36). "... unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 20 16 1 day. "
Extended data
No value-added tax items are levied.
1. The railway transport services and air transport services provided free of charge according to the national instructions belong to the public welfare services stipulated in Article 14 of the Pilot Implementation Measures.
2. Deposit interest.
3. The insurance money obtained by the insured.
4, the real estate department or its designated institutions, provident fund management center, development enterprises and property management units to collect residential special maintenance funds.
5. In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.
Baidu Encyclopedia-Provisions on matters related to the pilot project of changing business tax to value-added tax