What is included in the business tax and surcharges?

Taxes and surcharges include consumption tax, urban maintenance and construction tax, education surcharge, resource tax, real estate tax, urban land use tax, vehicle and vessel tax, stamp duty, etc.

Taxes and surcharges: reflect the business tax (abolished), consumption tax, urban maintenance and construction tax, urban land use tax, resource tax and education surcharge that should be borne by enterprises operating their main business.

After the comprehensive trial implementation of "business tax to value-added tax", the name of the "business tax and surcharge" subject has been adjusted to the "tax and surcharge" account, which accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises.

Business tax and surcharge include: consumption tax, business tax, urban construction tax, education surcharge, resource tax, land value-added tax, etc., and the accounting standards for small enterprises also include: urban land use tax, real estate tax, vehicle and vessel tax, stamp duty, mineral resources compensation fee, sewage fee, etc.

Business tax and surcharge include: business tax, urban maintenance and construction tax, education surcharge, and local education surcharge.

What are the business taxes and surcharges? --Business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax, education tax surcharge, etc.

Business tax and surcharge: consumption tax, urban maintenance and construction tax to be borne by enterprises, etc.

1. Business tax and surcharge: It reflects the business tax (cancelled), consumption tax, urban maintenance and construction tax, urban land use tax, resource tax and education surcharge that should be borne by the main business of the enterprise. When filling in this indicator, it should be noted that after the implementation of the new tax system, the accounting stipulates that the VAT payable will no longer be included in the "main business tax and surcharge" item, and whether it is a general tax-paying enterprise or a small-scale tax-paying enterprise, it should be reflected separately in the "VAT payable schedule".

Fill in the cumulative number of the corresponding indicators in the "income statement" of the enterprise accounting for the current year.

2. The urban maintenance and construction tax and education surcharge are additional taxes, which are calculated according to a certain proportion of the tax amount actually paid by the enterprise in the current period.

3. According to the provisions of Cai Hui [2016] No. 22, after the comprehensive trial implementation of "business tax to value-added tax", the name of the "business tax and surcharge" subject will be adjusted to the "tax and surcharge" account.

4. This account accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of the enterprise; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge". The "four small taxes" (real estate tax, land use tax, vehicle and vessel tax, and stamp duty) that were included in the "management expenses" account before May 1, 2016 were adjusted to the "tax and surcharge" account after May 1, 2016.

Legal analysis: The business tax surcharge includes the following four types: 1. Consumption tax; 2. Resource tax; 3. Urban maintenance and construction tax; 4. Surcharge on education fees, etc.

After the implementation of the new tax system, the original VAT payable in accounting will no longer be included in the "main business tax and surcharges", and whether it is a small-scale tax-paying enterprise or a general tax-paying enterprise, it should be reflected separately in the "VAT payable schedule". According to the rules of Finance and Accounting No. 22, after the comprehensive trial business "business tax to value-added tax", the original "business tax and surcharge" item was adjusted to "tax and surcharge".

Legal basis: The notice of the Ministry of Finance on printing and distributing the "Provisions on the Accounting Treatment of Value-Added Tax" (Cai Kuai 2016 No. 22) stipulates that after the comprehensive trial implementation of the business tax to value-added tax, the name of the "business tax and surcharge" subject will be adjusted to the "tax and surcharge" account, which accounts for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred in the business activities of the enterprise; The item "Business Tax and Surcharge" in the income statement is adjusted to the item "Tax and Surcharge".

Legal analysis: Business tax and surcharge reflect the business tax, consumption tax, resource tax, urban maintenance and construction tax, education surcharge, etc., which should be borne by the main business operated by the enterprise. Among them, business tax is a tax levied by the state on units and individuals who provide various taxable services, transfer intangible assets or sell immovable property.

Sales tax is calculated by multiplying the size of the turnover or transaction amount by the corresponding tax rate.

1) Consumption tax. Consumption tax is a consumption tax levied on some consumer goods selected by the state on the basis of the general collection of value-added tax in order to adjust the consumption structure and correctly guide the direction of consumption. The consumption tax shall be levied within the price, and the consumption tax paid by the enterprise shall be included in the sales tax to offset the sales income of the product.

2. Resource tax; Resource tax is a tax levied by the state on units and individuals who exploit mining products or producing salt within the territory of China. The resource tax is calculated according to the taxable quantity of the taxable product and the prescribed unit tax amount, and the calculation formula is:

Tax payable = taxable quantity The taxable quantity of the unit tax amount here is: if the taxable product is mined or produced for sale, the taxable quantity shall be the taxable quantity; Where taxable products are mined or produced for personal use, the taxable quantity shall be the quantity for personal use.

3. Urban maintenance and construction tax; In order to strengthen the maintenance and construction of the city, expand and stabilize the urban maintenance and construction funds, the state has levied the urban maintenance and construction tax.

4) Education Fee Surcharge. The education surcharge is a fee levied by the state in order to develop China's educational undertakings and improve the cultural quality of the people. This fee is calculated according to a certain percentage of the turnover tax paid by the enterprise and is paid together with the turnover tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The five types of business taxes are business tax, consumption tax, resource tax, land appreciation tax, and urban construction tax. Generally speaking, business tax needs to be calculated and paid according to the actual situation, which needs to be determined in accordance with the relevant tax policies of the state.

What is the scope of business tax.

1. The unit or individual that provides or receives taxable services is within the territory; The intangible assets transferred do not include the recipients of land use rights or individuals in China; The land to which the land use right is transferred or leased is within the territory; The immovable property being sold or leased is in the country.

2. Taxable services refer to the services that fall within the scope of tax items in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, and services.

3. The act of raising taxes for services, transferring intangible assets or selling immovable property refers to the acts of paying for tax-raising services, transferring intangible assets for compensation, and selling immovable property for compensation.

Legal basis: Article 23 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

The VAT payment period is 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of the taxpayer shall be determined by the in-charge taxation authorities according to the size of the taxpayer's tax payable; If the tax cannot be paid according to the fixed period, the tax can be paid on a one-time basis.

If the taxpayer takes one month or one quarter as one tax period, the taxpayer shall declare and pay tax within 15 days from the date of expiration; If the 1st, 3rd, 5th, 10th or 15th is the first tax period, the tax shall be paid in advance within 5 days from the date of expiration, and the tax shall be declared and settled within 15 days from the first day of the following month.

The time limit for withholding agents to release tax shall be implemented in accordance with the provisions of the preceding two paragraphs.