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138216 2009 年 10 月 23 日 23:56 Reading (loading. ..) Comments (0) Category: Tax Policy Interpretation
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revised table after
Article XVIII
taxpayer engaged in construction, repair, decoration engineering work, no matter how the settlement with the other party, its turnover should include raw materials used in construction and other materials, including the price and power.
taxpayers engaged in installation work, where the value of the equipment installed as the installation of production value,
new new balance shoes, its turnover should include the price of the equipment included.
Article XVI addition to the provisions of Article VII of these Rules, the taxpayer to provide construction services (not including decoration services), the turnover shall include works with raw materials, equipment and other materials and energy price including, but not including the construction of the price of the equipment provided.
Diershitiao Ordinance, Article V (d), the term lending business, is to borrow money business loans to others to use. Will absorb the units or individuals own capital deposits or loans to others with the business, not a lending business.
twenty-one that reinsures the insurance industry, all of the initial insurance business premium income less the payments to reinsurers after the premium The balance of turnover.
twenty-two units or individual performances, with all fares paid income or revenue minus the private use of units providing performance venues, performing companies or brokers and expenses for the turnover.
turnover of twenty-three entertainment business entertainment fees charged to customers, including the admission fee, the Taiwan-bit costs, song fee, smoke wine and beverage charges and management fees and other entertainment.
Article XVII entertainment business turnover of the entertainment industry to receive the full consideration and other expenses, including admission fees, registration fee table, song fees, tobacco, beverages, tea, flowers , snacks, entertainment and other charges and other operating charges.
twenty-four travel business to pay all fees and charges less for tourists and traffic of other units of accommodation expenses for the turnover.
passengers traveling within the tourism organization, replaced by other tourism enterprises Jietuan, and its sales amount shall be Ordinance Article V (b) Regulations.
Ordinance Article III (e), the term foreign exchange, securities, futures trading refers to the financial institutions (including banks and non-bank financial institutions) in foreign exchange, securities, futures trading business. Non-financial institutions and individuals trading in foreign exchange, securities or futures, not to collect sales tax.
Ordinance Article V (e), the term futures, refers to non-commodities futures. Futures do not charge sales tax goods.
Ordinance Article XVIII (d), the term foreign exchange, securities, futures and other financial commodities trading business, the taxpayer is engaged in foreign exchange, securities, non-commodities futures and other financial commodities trading businesses.
commodities futures do not pay sales tax.
Ordinance Article XIX line with the State tax authorities referred to the relevant provisions of the certificate (hereinafter referred to as the valid certificate), is:
; (a) pay the amount within the units or individuals, and place the unit or individual acts are business tax or the VAT levied range to the unit or individual invoices are valid certificate;
(b) administrative fees paid by government funds or to issue financial instruments are valid certificate;
(c) paid to foreign units or individuals money to the entity or individual to sign the documents as valid documents, the tax authority to sign documents of doubt, it may be required to provide confirmation of foreign notary; <br \
Article XV taxpayers providing taxable services, transferring intangible assets or selling real estate prices are obviously low and without proper justification, the competent tax authorities have the right to determine the turnover in the following order: <br \
(b) the most recent period by the taxpayer to provide taxable services or sales of similar property, the average price of similar approved.
(c) of the taxable price approved by the following formula:
assessable price = operating costs or project costs × (1 + cost profit) / (1 - business tax rate)
margin above the cost of the formula, provinces, autonomous regions and municipalities own tax authorities.
Diershitiao taxpayer referred to in Article VII of the Ordinance is significantly lower price and without proper justification or listed in Article V of the Rules of taxable activities are deemed to no turnover in the following order determine its turnover:
(a) of the taxpayer occurred during the recent behavior of the average taxable price of similar approved;
(b) the other taxpayers in recent times the occurrence of similar acts, the average price of taxable approved;
(c) approved by the following formula:
turnover = cost of the project operating costs, or × (1 + cost profit) / (1 - tax rate))
formula cost margins, the provinces, autonomous regions and municipalities to determine the Inland Revenue Department.
Article XVI under the provisions of Article IV, the taxpayer by the amount of foreign exchange settlement business, the turnover rate of the RMB equivalent to the turnover occurs can choose the day or month on the 1st of national exchange rates (In principle, the central parity). But the financial and insurance enterprises turnover rate of the RMB equivalent to the annual accounts on the report to determine the exchange rate.
Taxpayers should choose in advance to determine the conversion rate, once determined, shall not be changed within one year.
Article a taxpayer settled in currencies other than RMB turnover, the turnover rate of the RMB equivalent to the turnover occurs can choose the day or month on the 1st of the RMB exchange rate. Taxpayers should determine in advance the conversion rate used to determine not change after 1 year.
Article XIX of the conditions mentioned in Article IV turnover on the self, mutatis mutandis, the provisions of Article XV of these Rules to determine. Twenty-five units
free gift of real property for others, its turnover mutatis mutandis the provisions of Article XV of these Rules to determine.
twenty-six parts of the Ordinance under Article VI of the scope of duty-free items, defined as follows:
(a), paragraph (b) disabled individuals for the alleged services, is disabled, the personnel services to the community.
twenty-two parts of the Ordinance under Article VIII of the scope of duty-free items, defined as follows:
(a), paragraph (b ), the term disabled individuals to provide the services, is disabled, the personnel services to the community.
(b), paragraph (c) referred to hospitals, clinics and other medical services provided by medical institutions, refers to patients with diagnosis, treatment and epidemic prevention, delivery, family planning services and the provision of those services, medical apparatus, hospital accommodation and catering business.
(c), paragraph (d) referred to schools and other educational institutions,
new balance running shoes, is the ordinary schools, and by the way, the people's governments above the municipal level or with level of government approved the establishment of the administrative department of education, national recognition of their qualifications all types of schools students.
(b), paragraph (d), the term of schools and other educational institutions, schools, and by ordinary means, the municipal people's governments at or above the same level of government approved the establishment of the administrative department of education, national recognition of qualifications of the various schools of its participants.
(d), paragraph (e), the term agricultural tractor, is in agriculture, forestry, animal husbandry, agricultural machinery used in farming (including plowing, planting, harvesting, threshing and plant protection) of the business; irrigation refers to irrigation or drainage of agricultural business; pest control, is engaged in agriculture, forestry, animal husbandry, fisheries, pest forecasting and control of the business; farming insurance, is refers to the planting, breeding, animal husbandry and breeding of animals and plants growing business of providing insurance; related technical training, and agriculture is mechanized farming, irrigation, pest control, plant protection services and to enable farmers to obtain the relevant farming knowledge Insurance technical training services; poultry, livestock and aquatic animals breeding and disease control the scope of business tax, including the services of providing medicine and medical equipment business.
(c), paragraph (e), the term agricultural tractor, is in agriculture, forestry, animal husbandry, agricultural machinery used in farming (including plowing, planting,
new balance 574, harvesting, threshing and plant protection etc.) of the business; irrigation means irrigation or drainage of agricultural business; pest control, is engaged in agriculture, forestry, animal husbandry, fisheries, pest forecasting and control of the business; farming insurance, refers to planting, aquaculture, animal husbandry and breeding of animals and plants growing business of providing insurance; related technical training, and agriculture is mechanized farming, irrigation, pest control, plant protection services and to enable farmers to obtain the relevant insurance knowledge of the technical training farming business; poultry , livestock, aquatic animals breeding and disease control the scope of business tax, including the services of providing medicine and medical equipment business.
(e), paragraph (f), the term memorials, museums, cultural centers, art ##################, exhibition halls, painting homes, libraries and cultural protective units of cultural activities, is that these units are held in place their own culture and sports and cultural activities in the scope of tariff taxation. The ticket income is the sale of the first entrance. Religious sites for cultural and religious activities, ticket revenue, is the temples, Taoist temples, mosques and churches organize cultural, religious ticket sales revenue.
(d), paragraph (f), the term memorials,
Do you - Qzone log, museums, cultural centers, cultural relic protection unit of management institutions, art ##################, exhibition halls, painting and calligraphy, libraries in cultural activities, is that these Units held in their own places of cultural and sports industry tax items are taxed range of cultural activities. The ticket sales, is the first ticket sales revenue. Religious sites for cultural and religious activities, ticket sales, refers to temples, mosques and churches organize cultural,
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(e), paragraph (g) above as to provide the insurance products of export goods, including export cargo insurance and export credit insurance.
twenty-seventh Ordinance Article XVI referred to the scope of business tax threshold is limited to individuals.
business tax threshold range as follows:
scheduled tax threshold for a monthly turnover of 200 to 800 yuan;
; pay-per-tax threshold (or per day) turnover of 50 million.
taxpayers turnover reach the minimum threshold should be calculated the total turnover tax payable.
provinces, autonomous regions and municipalities tax authorities shall within the prescribed range, the actual situation to determine the threshold for the region, reported to the State Administration of Taxation for the record.
Article twenty-three regulations call business tax threshold means that the total turnover of the taxpayer reaches the threshold.
business tax threshold to limit the application of individuals.
business tax threshold range as follows:
(a) of the tax schedule, the turnover for the 1000-5000 per month;
(b) transaction basis, and for each (day) Turnover 100.
provinces, autonomous regions and municipalities finance department (bureau), the Department shall within the prescribed range,
new balance mens, the actual situation to determine the threshold for the region, and Ministry of Finance, State Administration of Taxation for the record.
twenty-four regulations referred to in Article XII of business proceeds are received, the taxpayer during the taxable act is completed or received payment.
referred to in Article XII of the Ordinance to obtain credentials to obtain business proceeds the same day as the payment date of a written contract to determine the day; not enter into a written contract or written contract, the date of payment determined for taxable activity is completed on the day.
the twenty-eighth taxpayers transferring land use rights or selling real estate, receipts in advance, and its liability arising advance receipts on the day.
taxpayer referred to in Article IV of the Rules on the self, and its liability arising on the self, its self-built buildings and the receipt of sales turnover or the turnover of the credentials request made the day.
free gift of real property taxpayers to another, and its liability arising for the day of transfer of ownership of real property.
twenty-five Taxpayers transferring land use rights or selling real estate, to take advance payment, and its liability arising advance receipts on the day.
the taxpayer to provide construction services or the leasing industry, to take advance payment, and its liability arising advance receipts on the day.
taxpayer referred to in Article V of the Rules of land use rights to property or other units or individuals donated free of charge, and its liability arising as a real estate ownership, land use right transfer of the day.
taxpayer referred to in Article V of the Rules on the self, and its liability arising self-built building for the sale of liability arising.
mentioned in the twenty-ninth Ordinance Article XI Other withholding agents as follows:
(a) of the overseas units or individuals act in the territory of taxable not established business institutions in the territory, its tax payable for the withholding agent; no agents to the purchaser or transferee as a withholding agent.
(b) the entity or individual performances by others tickets, ticket sellers for their tax payable to the withholding agent.
(c) For individual performance managers, and business performance of its tax payable for the ticket by the withholding agents.
(d) For reinsurance business, the initial security withholding agent.
(e) the transfer of individuals Ordinance Article XII (b) referred to other intangible assets, the tax payable by the transferee as the withholding agent.
third ten taxpayers providing taxable services that take place outside the county (city), labor should take place without the competent tax authority for tax reported and paid by the their place of residence or place of payment of duties and taxes tax authorities.
twenty-six in accordance with Article XIV of the Ordinance, the taxpayer should be the place where the taxable services, the location of the land or property tax returns and tax authorities should be reported and paid from the month that more than 6 months, not declared taxable, or place of residence by the competent tax authorities of tax underpaid.
第三十一条 taxpayer contracted projects across provinces, autonomous regions and municipalities,
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For taxpayers in the thirty provinces,
new balance sneakers, autonomous regions and municipalities within the scope of taxable activities, need to adjust their tax locations, the provinces, autonomous regions and municipalities respective tax authorities.
thirty-third the financial industry (not including pawn) the tax period of a quarter.
the insurance industry for one month tax period.
第二 seventeen banks, finance companies,
new balance outlet, trust investment companies, credit unions, resident representative offices of foreign enterprises tax period of a quarter.
thirty The terms \
thirty-fifth Article of the Rules explained by the Ministry of Finance or the State Administration of Taxation.
thirty-sixth The present Detailed Rules shall come into operation on the day. September 28, 1984 Ministry of Finance issued the \
the twenty-eighth Article of the Rules since January 1, 2009 shall come into force.
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