Which of the following falls within the scope of business tax?

Business tax is a tax levied on the turnover of entities and individuals who raise taxes on services, transfer intangible assets or sell immovable property within the territory of China. Business tax is one of the main taxes in the turnover tax system. On November 17, 2011, the Ministry of Finance and the State Administration of Taxation officially announced the pilot plan for replacing business tax with value-added tax.

According to the relevant provisions of the current Provisional Regulations on Business Tax and its implementation rules, if a unit or individual donates immovable property or land use rights to other units or individuals free of charge, it shall be deemed to have a taxable act, and in principle, the donor is required to pay business tax, and the tax rate for paying business tax is 5%.

The scope of taxation of business tax is the units and individuals that raise the first tax service and sell immovable property and transfer intangible assets within the territory of the People's Republic of China, and the so-called taxable service refers to the construction industry, transportation industry, post and telecommunications industry, culture and sports industry, finance and insurance industry, entertainment industry, and service industry. If you engage in the above business, you should pay business tax, and the tax rate will vary from 3% to 20% for different tax items.

The scope of taxation of business tax can be understood from the following three aspects:

Clause. 1. Within the territory of the People's Republic of China:

1) The unit or individual that provides or receives taxable services is within the territory;

2) The recipient unit or individual of the transferred intangible assets (excluding land use rights) is in China;

3) The land of the transferred or leased land use right is within the territory;

4) The immovable property sold or leased is in China.

However, according to the relevant provisions of Cai Shui [2009] No. 111 "Notice of the Ministry of Finance and the State Administration of Taxation on Several Exemption Policies for Business Tax on the Sale and Purchase of Personal Financial Products", the business tax is temporarily exempted for units or individuals within the territory of the People's Republic of China (hereinafter referred to as the mainland) for the provision of labor services in the construction, culture and sports industries (except broadcasting) outside the territory of the People's Republic of China (hereinafter referred to as the mainland).

No business tax shall be levied on the cultural and sports industry (except broadcasting), entertainment industry, hotel industry, catering industry and warehousing industry in the service industry, as well as bathing, hairdressing, washing and dyeing, framing, transcription, engraving, copying and packaging services provided by overseas units or individuals to domestic units or individuals abroad.

Clause. 2. Taxable services refer to the services that fall within the scope of tax collection in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, and services. Processing, repair and repair services are within the scope of value-added tax and do not belong to taxable services under business tax.

The services provided by the employees employed by the unit or the self-employed are not taxable services under the business tax.

Clause. 3. Tax-raising services, transfer of intangible assets or sale of immovable property refer to the act of paying for tax-raising services, transferring intangible assets for compensation, and selling immovable property for compensation. Paid refers to the acquisition of money, goods, and other economic benefits through the act of providing, transferring, and selling.

The training fee charged by the school tutorial class and the service fee charged by the hotel to the dining guests are within the scope of the business tax.

The water and electricity fees collected by the property management company are only levied on their handling fees, and the water and electricity fees collected are not levied, and the membership fees collected by the Federation of Industry and Commerce are exempt from business tax according to the regulations, and do not belong to the scope of business tax collection.

The training fee charged by the school tutorial class and the service fee charged by the hotel to the dining guests are within the scope of the business tax.

Answer]: c, d

Correct Answer] cd

Answer analysis] According to the regulations, processing, repair and repair Qingqingsheng labor services belong to the scope of VAT, so option A does not belong to the scope of business tax. Option B belongs to the telecommunications industry, which has been replaced by a VAT reform.

This question is based on the knowledge points of "business tax taxation scope".

Answer]: A According to the provisions of the business tax and Qiaosong VAT law, option A is the scope of business Minshou Zheng tax; Options B, C and D are the scope of VAT.

Answer]: The BACD option is within the scope of VAT; Option B falls within the scope of business tax.

Answer]: A, B, D

Processing, repair and repair are within the scope of VAT collection, and the labor services provided by employees who are returned to the unit or employed by self-employed people are also not within the scope of business tax.

Answer] :d entities and individuals who raise ** tax on labor services, transfer intangible assets or sell immovable property within the territory of the People's Republic of China are taxpayers of business tax. If an enterprise leases or contracts to others to suspend its operation, the lessee or contractor shall be the taxpayer.

Employees and employees of units and self-employed individuals are not taxpayers of business tax when they provide labor services to their own units or employers.

Answer]:BAnswer】Slippery B

Analysis] Option letter to know that ACD is within the scope of VAT. Frank servant.

Lack of permeability answer] :d

D Analysis] This question assesses the tax items of business tax. Processing fluid dressing and repair services are within the scope of VAT, so they are not taxable services under business tax.