Job Recruitment Website - Property management company - Which businesses can choose differential taxation?
Which businesses can choose differential taxation?
According to the website information of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, taxpayers should deduct the price from the total price and out-of-price expenses in accordance with relevant regulations, and when determining the sales of labor services, real estate and intangible assets, they should submit valid vouchers and lists that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Taxpayers should submit information for the record when paying VAT according to the difference. At present, the industries that apply differential taxation mainly include the following aspects: 1. Transfer of financial commodities; The second is brokerage agency service; 3. Financing lease and financing sale and leaseback business; 4. Air transport enterprises; Five, the general taxpayer to provide passenger station services; Sixth, tourism services; Seven, construction services; Eight, real estate development enterprises; Nine, sales of real estate; The above 1-9 policy is based on the relevant provisions in Item 3 of Article 1 of the Provisions on Relevant Matters Concerning the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36). X XI Labor Dispatching Service Company. 2065438+Transfer of land use rights acquired before April 30, 2006; Twelve, human resources outsourcing services; Thirteen, the tap water fee charged in the property management service; Fourteen Security protection services; Fifteen, overseas units through the examination center of the Ministry of Education and its subordinate units to carry out examinations in China; Sixteen, taxpayers provide visa agency services; 17. Acting as an agent to import goods exempted from import value-added tax;
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