Charter business refers to the business that ocean shipping enterprises complete the transportation task of a specific voyage for charterers and collect the lease fee.
Time charter business refers to the business in which ocean shipping enterprises lease ships equipped with operators to others for a certain period of time, and during the lease period, they are at the disposal of the lessee. No matter whether they operate or not, they charge the lessee the lease fee on a daily basis, and the fixed expenses (such as personnel salary and maintenance expenses) incurred are borne by the shipowner.
Wet lease business refers to the business in which an air transport enterprise leases an aircraft equipped with crew to others for a certain period of time, and during the lease period, it is at the disposal of the lessee. Regardless of whether it operates or not, it charges the lessee a lease fee according to a certain standard, and the fixed expenses (such as personnel salary and maintenance expenses) incurred are borne by the lessee.
Two, the ocean shipping enterprises engaged in light leasing business and air transport enterprises engaged in dry leasing business income, according to the "service industry" tax items in the "leasing industry" business tax.
Bare charter business refers to the business that ocean-going shipping enterprises rent ships to others for use within the agreed time, without operators, without bearing all kinds of expenses incurred in the transportation process, and only charge a fixed rental fee.
Dry leasing business refers to the domestic and foreign division of business tax levied by air transport enterprises on the transportation business, which rents the aircraft to others for use within the agreed time, does not have crew, does not bear all kinds of expenses incurred in the transportation process, and only charges a fixed leasing fee, and is implemented in accordance with the current tax law.
Extended data:
ambit of charge
The scope of business tax can be summarized as: taxable services provided in the People's Republic of China, transfer of intangible assets and sale of real estate.
The scope of taxation of business tax can be understood from the following three aspects:
First, in the People's Republic of China, it means:
(1) The unit or individual that provides or accepts taxable services is in China;
(2) The recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land for which the land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is in China.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Business Tax on Personal Financial Commodities Trading", the construction industry and personal services are provided to the Chinese people * * * and domestic (hereinafter referred to as domestic) units or individuals in the Chinese people * * * and overseas (hereinafter referred to as overseas).
Business tax is not levied on the services provided by overseas units or individuals to domestic units or individuals in culture and sports (except broadcasting), entertainment, hotels, restaurants and warehouses in service industries, and bathing, hairdressing, dyeing, painting, copying, engraving, copying and packaging in other service industries.
Second, taxable services refer to services that fall within the scope of tax collection of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees employed by units or self-employed persons are services provided by their own units or employers, and they are not taxable services of business tax.
Third, providing taxable services, transferring intangible assets or selling real estate means providing taxable services, transferring intangible assets and selling real estate with compensation. Compensation refers to the acquisition of money, goods and other economic benefits through the act of providing, transferring and selling.
Calculation method
Business tax payable = taxable turnover × applicable tax rate
Turnover refers to the total price and extra-price expenses charged by taxpayers to the other party for providing taxable services, selling or renting intangible assets and selling real estate. Out-of-price charges include fees, funds, collection fees, collection fees and other out-of-price charges of various nature.
The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.
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