What are the provisions of the new business tax rules on the deduction and deduction of turnover?

1. What are the provisions on the deduction and deduction of turnover in the new business tax rules?

The provisions on the allowable deduction of business tax are as follows: 1. Paragraph 1 of Article 5 of the Transportation (VAT) Regulations stipulates that if a transportation enterprise transports passengers or goods out of the country and other transportation enterprises transport passengers or goods abroad, the turnover shall be the balance of the total freight minus the freight paid to the transportation enterprise. The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Policy Issues of Business Tax (Caishui [2003] 16) stipulates that if the invoices of transportation enterprises are used with the approval of local tax authorities, the transportation business undertaken by the units that collect business tax according to the "transportation" tax item will be distributed to other transportation enterprises, and the price will be uniformly collected by them, and the turnover will be the balance of all the income obtained minus the freight paid to other transportation enterprises. Second, the second paragraph of Article 5 of the Regulations on Tourism Services stipulates that if a tourism enterprise organizes a tour group to travel inside and outside People's Republic of China (PRC), and other tourism enterprises take over the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise. Circular of the Ministry of Finance and State Taxation Administration of The People's Republic of China on some policy issues concerning business tax. Caishui [2003] 16 clearly states that if a tourism enterprise organizes a tour group to travel in China, the turnover is the balance of all the tour fees collected after deducting the room fees, meals, transportation fees, tickets or other tour expenses paid by tourists to other units. 3. Paragraph 3 of Article 5 of the Regulations on Construction and Installation Industry: If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the general contractor's project amount minus the price paid to the subcontractor or the subcontractor. Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax Article 18 In any case, the turnover of taxpayers shall include the prices of raw materials, other materials and power used in the project. Taxpayers engaged in installation engineering operations, where the value of installed equipment is regarded as the output value of installation engineering, its turnover shall include the price of equipment. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues of Business Tax (Caishui [2003] 16) stipulates that cables and optical cables used in communication line engineering and transmission pipeline engineering, as well as anti-corrosion pipe sections, pipe fittings (elbows, tees, cold bending pipes, insulating joints), pigs, transceivers, pumps, heating furnaces, metal containers and other items that constitute the main body of pipeline engineering. The taxable turnover of other construction and installation projects should not include the value of equipment, and the specific equipment list can be listed by the provincial local tax authorities according to their actual conditions. Equipment price is a problem that the construction unit must pay attention to, otherwise it may cause unnecessary overpayment of taxes. The tax policy for determining the turnover of the construction industry has changed greatly since then, and taxpayers have more planning space when calculating tax payment. Not only the above-mentioned equipment prices, but also the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Taxpayers Selling Self-produced Goods to Provide Value-added Tax Services and Providing Construction Services to Collect Turnover Tax (Guo Shui Fa [2002] 1 17) lists self-produced goods as: (1) metal structural parts: including prefabricated houses, steel structure housing, steel structure products, metal grids and other products; (2) aluminum alloy doors and windows; (3) glass curtain wall; (4) Machinery and equipment and electronic communication equipment; (5) Other self-produced goods specified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Notice of State Taxation Administration of The People's Republic of China on Taxpayer Collecting Turnover Tax when Selling Self-produced Building Waterproofing Materials and Providing Construction Services (Guo Shui Fa [2006] No.80): If a taxpayer sells self-produced building waterproofing materials and provides construction services at the same time, the six building materials involved in the above two documents may not be included in the turnover tax if they meet the prescribed conditions. More thorough and worthy of attention than the above provisions is the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Taxpayers Collecting Business Tax for Providing Decoration Services by Contract Settlement (Caishui [2006] 1 14No.): Taxpayers provide decoration services by contract settlement, and the tax is confirmed according to the income (excluding the price of materials and equipment purchased by customers themselves) actually collected from customers. The above-mentioned decoration service provided in the form of cleaning work refers to the decoration service in which the main raw materials and equipment needed for the project are purchased by the customers themselves, and the taxpayers only charge the customers for labor costs, management fees and auxiliary materials. Four. Financial industry (I) Lending business According to the Regulations, the turnover of lending business is the balance of loan interest minus loan interest. Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning the Collection of Business Tax in Financial Industry (Caishuizi [1995] No.79) further clarifies that business tax shall be levied on the turnover of foreign exchange lending business of financial enterprises. Borrowing foreign exchange business means that financial enterprises directly borrow foreign exchange funds from abroad and then lend them to domestic enterprises. (II) Interest Receivable and Unpaid "Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on the Collection of Business Tax on Interest Receivable and Unpaid by Financial Enterprises" (Cai Shui [2002] 182No.) The accounting period of interest receivable and unpaid by financial enterprises shall be implemented in accordance with the relevant provisions of the financial accounting system formulated by the Ministry of Finance of People's Republic of China (PRC) or State Taxation Administration of The People's Republic of China. From June 5438+1 October1in 2002, the accounting period of interest receivable of financial enterprises was adjusted from the original 180 days to 90 days. Therefore, the business tax on loan interest of financial enterprises is adjusted as follows: after financial enterprises issue loans (including self-operated loans and entrusted loans, the same below), all interest receivable that occurs in the specified accounting period without paying interest receivable should be declared and paid business tax according to regulations; Since the interest settlement date, the loan interest receivable that has passed the accounting period of interest receivable or the loan principal has expired (including extension) and has not been recovered shall be declared and paid business tax according to the actually received interest. (III) Financial Industry Buying and Selling Financial Commodities "Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues Concerning Business Tax" (Caishui [2003] 16No.) stipulates that the turnover of financial enterprises (including banks and non-bank financial institutions, the same below) engaged in the business of buying and selling tickets and bonds is the balance of the selling price of stocks and bonds minus the buying price. According to the provisions of the financial accounting system, the purchase price of stocks and bonds is determined by subtracting the balance from the dividend income of stocks and bonds obtained during the holding period. When a financial enterprise buys and sells financial commodities (including stocks, bonds, foreign exchange and other financial commodities, the same below), it may, at the end of the same accounting year, calculate and pay business tax by summarizing the positive and negative differences in different tax periods in the same accounting year. If the business tax payable after summary calculation is less than the business tax paid this year, it may apply to the tax authorities for tax refund, but it is not allowed to carry forward the part that is still negative after summary in one accounting year to the next. (IV) Collection business of the financial industry "Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax" (Caishui [2003] 16No.): Financial enterprises engaged in entrusted collection business, such as collecting telephone charges, utilities, information fees, tuition and miscellaneous fees, paging desk fees, social security co-ordination fees, traffic violation fines, taxes, etc. The turnover shall be the balance of all income minus the price paid to the entrusting party. 5. Article 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax (Caishui [2003] 16) stipulates: (1) The unpaid premiums of insurance companies that have collected business tax are allowed to be deducted from their turnover. After the end of the accounting period, the recovered deducted premiums receivable shall be incorporated into the current turnover. (2) When an insurance company conducts non-compensatory incentive business, the actual premium charged to the insured shall be regarded as the turnover. (3) Where an insurer in People's Republic of China (PRC) reinsures its insurance business with the domestic subject matter as the insurance subject matter to an overseas reinsurer, the turnover shall be the balance of all premium income minus reinsurance premium. Overseas reinsurers should pay business tax on reinsurance income, and domestic insurers should withhold and remit the business tax payable by overseas reinsurers. The intransitive verb "Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Policy Issues Concerning Business Tax" (Caishui [2003] 16No.): Where an entity engaged in financial leasing business is approved by the People's Bank of China, the Ministry of Foreign Trade and Economic Cooperation and the State Economic and Trade Commission, The turnover is the balance of the total price and extra-price expenses (including residual value) charged to the lessee minus the actual cost of the leased property undertaken by the lessor. The actual cost of the above-mentioned leased goods includes the purchase price of the goods, customs duties, value-added tax, consumption tax, transportation and miscellaneous fees, installation fees, insurance premiums and loan interest (including foreign exchange loans and RMB loan interest) undertaken by the lessor. Seven. Units and individuals sell or transfer their purchased real estate or land use rights "Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues concerning Business Tax" (Caishui [2003] 16No.), Article 3, Paragraph 20 stipulates: When units and individuals sell or transfer their purchased real estate or land use rights, the turnover shall be the balance of total income minus the original price of purchasing or transferring real estate or land use rights. Units and individuals selling or transferring real estate or land use rights obtained by repaying debts shall take the balance of total income minus the price of real estate or land use rights when repaying debts as the turnover. Eight. Capital Market Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Business Tax Policy in Capital Market (Caishui [2004] No.203) 1. The securities transaction supervision fees charged by Shanghai and Shenzhen stock exchanges are allowed to be deducted from their taxable turnover of business tax. 2. The futures market supervision fees charged by Shanghai, Zhengzhou and Dalian futures exchanges are allowed to be deducted from their taxable turnover of business tax. The following fees charged by securities companies are allowed to be deducted from their taxable turnover of business tax. 1, the securities transaction supervision fee charged by the stock exchange; 2. Handling fees charged by the stock exchange for buying and selling securities on behalf of others; 3. Shareholders' account opening fees (including A shares and B shares), special transfer stock account opening fees, transfer fees, B share settlement fees and transfer custody fees charged for China Securities Depository and Clearing Corporation; (four) the handling fee charged by the futures brokerage company for the futures exchange is allowed to be deducted from its business tax turnover. 9. Agent Customs Declaration Notice on Strengthening the Administration of Business Tax Collection for Agent Customs Declaration (Guo [2006]1310No.) refers to the business entrusted by the consignee or consignor of import and export goods to handle the relevant customs declaration procedures, and the business tax is collected according to the tax item of "service industry-agency industry". Taxpayers engaged in customs declaration declare and pay business tax on taxable turnover by deducting the following items from all the extra-price fees charged to customers: (1) taxes paid to the customs, visa fees, late fees, late fees, inspection fees, billing fees, electronic customs declaration platform fees and storage fees; (2) Three inspection fees, fumigation fees, disinfection fees and electronic insurance platform fees paid to the inspection and quarantine unit; _ (3) the pre-recording fee paid to the pre-recording unit; (4) Other expenses stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. _ Taxpayers engaged in customs declaration business should use the invoices or other legal and valid vouchers issued to taxpayers they have obtained as the deduction vouchers for collecting business tax difference. _ X. Conditions for Deduction of Discounts The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Policy Issues concerning Business Tax (Caishui [2003] 16) has strict provisions on the deduction of discount turnover: Paragraph 2 of Article 3 clearly states that if units and individuals provide taxable business tax services, transfer intangible assets or sell real estate, the discount price shall be regarded as the turnover. If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover. Units and individuals are allowed to deduct business tax prepayments from the turnover when they are converted into operating income by stages due to changes in financial accounting methods. XI。 Other items that can be taxed according to the difference of business tax "Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Several Policy Issues of Business Tax" (Cai Shui [2003] 16) also stipulates other items that can be taxed according to the difference: (1) The labor service company accepts the entrustment of the employer and arranges labor services for it. Where the employer pays the wages and social insurance (including pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.) payable to the labor force in a unified manner. , the same below) and housing provident fund are paid or handled by the labor service company, the turnover is the balance of the total price charged by the labor service company to the employing unit MINUS the wages collected and transferred to the labor force and the social insurance and housing provident fund for the labor force. (2) If the postal and telecommunication units cooperate with other units to provide users with postal and telecommunication services and other services, and the postal and telecommunication units uniformly collect the price, the turnover shall be the balance of all the income minus the price paid to the partners. (3) China Mobile Communications Group Co., Ltd. accepted the donation business to China Children's and Teenagers' Fund through the short message public service number "8858", and the turnover was the balance of all income minus the price paid to China Children's and Teenagers' Fund. (four) engaged in business, the turnover should be the balance of all its income MINUS the advertising fees paid to other advertising companies or publishers (including media and carriers). (5) The turnover of units engaged in property management is the balance of all income related to property management minus the water, electricity and gas prices paid on behalf of the owners and the water, electricity and gas prices and rent paid on behalf of the tenants. Twelve. In order to ensure the implementation of the policy of levying business tax on the difference and the integrity of the national tax, the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues Concerning Business Tax (Caishui [2003] 16) has the following strict regulations on the voucher management of the turnover deduction project: if the payment of the turnover deduction project occurs in China, the payment voucher of the deduction project must be an invoice or a legal and valid voucher; If the payment is made overseas, the voucher for deducting the project payment must be a foreign exchange payment voucher, a receipt from an overseas company or a notarized certificate.

2. Does the postal savings business levy business tax according to the tax items of finance and insurance?

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Postal savings business shall collect business tax according to the tax items of finance and insurance industry.

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3. Why should the postal savings business levy business tax according to the financial insurance tax?

Postal savings business shall collect business tax according to the following financial and insurance tax items:

The scope of taxation of financial insurance tax items includes: financial industry and insurance industry. The business tax rate of 5% is applicable to the financial and insurance industries.

First, the financial industry.

The taxation scope of the financial industry includes loans, financial leasing and business.

Please note the tax exemption rules:

(1) Business tax is not levied on transactions between financial institutions.

(2) No business tax is levied on deposit or purchase business.

(3) The People's Bank of China collects business tax on loans from financial institutions, corporate loans and loans entrusted by financial institutions.

(4) Commodity futures do not pay business tax.

(5) No business tax is levied on the long-term income of cashiers in financial institutions.

(six) the transfer of personal financial goods is temporarily exempt from business tax.

(7) Qualified foreign institutional investors (hereinafter referred to as QFII) entrust domestic companies to engage in securities trading business in China, and their difference income shall be exempted from business tax.

(eight) the interest income of small loans of financial institutions (less than 50 thousand yuan) shall be exempted from business tax.

(9) Business tax is levied at the reduced rate of 3% on the income of rural finance and insurance industry.

Second, the insurance industry

Taxation business

(1) Business tax is not levied on the recovery money obtained by the insurance company.

(2) No business tax shall be levied on the amortized reinsurance expenses of insurance enterprises.

(3) Export credit business and export credit guarantee business are exempt from business tax.

(4) Since August 20 1 1, the company has been engaged in international shipping insurance taxation (new).

(5) Since 20th, the income obtained by insurance enterprises registered in Shenzhen from providing international shipping insurance services for enterprises registered in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone shall be exempted from business tax (new).

(6) From June 65438+1 October1day, 2009 to June +0 1 day, February 3 1 day, 2065438, according to the Measures for the Administration of Insurance Protection, the insurance protection fund company obtained

(1) domestic insurance companies pay according to law.

(2) Compensation income obtained from the liquidation property of an insurance company that has been revoked or bankrupt according to law and the income recovered from the responsible party concerned.

4. How to levy business tax on the loan business of Postal Savings Bank?

Through an agent.

The difference between the price charged and the fee paid to the insurance company.

Pay business tax at 5% of the difference.