What type of business can not pay business tax?

In accordance with the provisions of the Provisional Regulations on Business Tax, entities and individuals that provide the services specified in these Regulations, transfer intangible assets or sell immovable property within the territory of the People's Republic of China shall be taxpayers of business tax and shall pay business tax in accordance with these Regulations. Then you should be aware of the taxable services that are subject to business tax. The current policy stipulates that the following business operations are taxable items of business tax:

1. Transportation 2, Construction 3, Finance and Insurance 4, Post and Telecommunications 5, Culture and Sports 6, Entertainment 7, Service 8, Transfer of Intangible Assets 9, Sales of Real Estate. Other business items other than the above circumstances do not belong to the scope of business tax and are not subject to business tax. However, in order to achieve the purpose of promoting economic growth, adjusting the economic structure, and maintaining social stability, a series of preferential tax policies have been formulated, including the reduction and exemption of business tax, including the setting of business tax thresholds.

Businesses that comply with these policies will also pay no or less business tax. There are many situations, and there are special regulations in various places, which can only be made briefly.

Business tax is a tax levied on the turnover of units 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.

Then the enterprise that does not have the above business activities does not pay business tax, and the tax parallel to the business tax is value-added tax, and usually pays value-added tax without paying business tax.

Generally speaking, the business license of an individual business does not need to pay tax. However, if an individual business obtains taxable income, it will have to pay tax, and the catering industry needs to pay tax. If the monthly sales income of individual industrial and commercial households does not exceed 30,000 yuan, it is exempt from tax. If it exceeds 30,000 yuan, the tax shall be paid in full.

Legal basis: Article 15 of the Provisional Regulations of the People's Republic of China on Value-Added Tax The following items are exempt from VAT:

1) Self-produced agricultural products sold by agricultural producers;

2) contraceptives and paraphernalia;

3) Old books;

4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5) Imported materials and equipment provided by foreign countries and international organizations free of charge;

6) Directly import articles for the disabled to respect the disabled;

7) Sell items that have been used by oneself in the late imperial period.

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of VAT shall be stipulated by ***. No region or department may stipulate tax exemption or tax reduction items.

Article 17 of the Provisional Regulations of the People's Republic of China on Value-Added Tax If the sales volume of a taxpayer does not reach the value-added tax threshold stipulated by the competent financial and taxation departments, it shall be exempted from VAT; If the threshold is reached, the VAT shall be calculated and paid in full in accordance with the provisions of these Regulations.

The business license of individual industrial and commercial households does not need to pay tax.

Individually-owned businesses refer to natural persons or families engaged in industrial and commercial business activities within the scope permitted by law, after approval and registration. A single natural person applying for self-employment shall be a natural person over the age of 16 who has the ability to work. When a family applies for self-employment, the individual who is the head of the household should have the ability to operate, and other family members may not all have the ability to operate.

Individually-owned businesses enjoy legal property rights, including the right to occupy, use, benefit from and dispose of their own lawful property, as well as various creditor's rights in accordance with laws and contracts.

The common problems of individual industrial and commercial households are as follows:

1. Imitation filial piety individual industrial and commercial households shall be approved and registered. Whether it is a natural person or a family, anyone who wants to engage in self-employment must apply to the market supervision and administration department, and after the approval and registration of the market supervision and administration department, issue a business license for individual business, and obtain the business qualification of an individual industrial and commercial household;

2. The business scope of individual industrial and commercial households. Individually-owned businesses shall engage in industrial and commercial business activities within the scope permitted by law, including handicrafts, processing industries, retail trades, repair industries, and service industries. In this regard, business activities shall be carried out within the business scope approved by the market supervision and administration department;

3. Individually-owned businesses can have a trade name and enjoy the right of name. Individually-owned businesses fully enjoy the right to operate independently within the scope of business prescribed by law and approved for registration, and upon approval, they can set up a trade name, engrave a seal, and open an account in a bank, so that they can carry out normal business activities. The trade name of an individually-owned business enjoys the right to its name, and no one else may infringe upon it.

In the early course of business activities, individual industrial and commercial households that do not have a trade name shall use the name of the business operator registered with the market supervision and administration department as the name of the business operator, and the name used by such business operator is actually different from the name of the natural person itself, and has the meaning of the trade name.

Laws and Regulations

Civil Code of the People's Republic of China

Article 56: Rules for Undertaking Debts: Where an individual is an individual, the debts of an individually-owned business shall be borne with personal property; if it is run by a family, it shall be borne by the family property; where it is impossible to distinguish between them, they shall bear it as family property.

Legal analysis: The business license of individual industrial and commercial households does not need to pay taxes, but individual industrial and commercial households need to pay taxes when they obtain taxable income, and the catering industry needs to pay taxes. If the monthly sales income of individual industrial and commercial households does not exceed 30,000 yuan, it is exempt from tax. If it exceeds 30,000 yuan, the tax shall be paid in full.

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

Article 17 The term "purchase price" mentioned in subparagraph (3) of the second paragraph of Article 8 of the Regulations includes the price indicated on the purchase invoice or sales invoice of agricultural products purchased by the taxpayer and the tobacco tax paid in accordance with the regulations.

Article 18 The amount of transportation costs referred to in Article 8, paragraph 2, subparagraph (4) of the Regulations refers to the transportation costs indicated on the transportation cost settlement documents (including the transportation costs of railway pipelines and railway special lines), construction, excluding loading and unloading costs, insurance premiums and other miscellaneous expenses.

Article 19 The value-added tax deduction voucher mentioned in Article 9 of the Regulations refers to the special value-added tax invoices, the special payment certificates for import value-added tax of the customs, the invoices for the purchase of agricultural products, the invoices for the sale of agricultural products, and the settlement documents for transportation expenses.

Article 20 Where VAT shall be paid in accordance with Article 5 of these Detailed Rules, the input VAT on the goods purchased for non-Liangzi VAT taxable services involved in the mixed sales shall be allowed to be deducted from the output VAT if it complies with the provisions of Article 8 of the Regulations.

Article 21 The term "purchased goods" as used in Item (1) of Article 10 of the Regulations does not include fixed assets that are used for both value-added tax taxable items (excluding value-added tax exempt items) and non-value-added tax taxable items, value-added tax exemption (hereinafter referred to as tax-exempt) items, collective welfare or personal consumption.

The term "fixed assets" as used in the preceding paragraph refers to machines, machinery, means of transport and other equipment, tools, and appliances related to production and operation with a service life of more than 12 months.

The business license of individual industrial and commercial households does not need to pay taxes.

The business license of individual industrial and commercial households does not need to pay taxes.

However, individual industrial and commercial households need to pay taxes when they obtain taxable income, and the catering industry needs to pay taxes.

If the monthly sales income of individual industrial and commercial households does not exceed 30,000 yuan, it is exempt from tax.

If it exceeds 30,000 yuan, the tax shall be paid in full.

Because the business license of an individually-owned business is a permitted act that allows a self-employed business to engage in work-related injury activities, it does not need to pay tax.

Article 15 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

The following items are exempt from VAT:

1) Self-produced agricultural products sold by agricultural producers;

2) contraceptives and paraphernalia;

3) Old books;

4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5) Imported materials and equipment provided by foreign countries and international organizations free of charge;

6) Items directly imported for the exclusive use of persons with disabilities by organizations of disabled sails;

7) Sale of items that have been used by oneself.

In addition to the provisions of the preceding paragraph, the tax exemption and reduction items of VAT shall be stipulated by ***.

No region or department may stipulate tax exemption or tax reduction items.

Article 16. If a taxpayer concurrently operates tax-exempt and tax-reduced items, it shall separately calculate the sales amount of tax-exempt and tax-reduced items;

If the sales amount is not separately calculated, it shall not be exempt from tax or reduced.

Article 17. If the sales volume of the taxpayer does not reach the value-added tax threshold stipulated by the competent financial and taxation departments, it shall be exempted from VAT;

If the threshold is reached, the VAT shall be calculated and paid in full in accordance with the provisions of these Regulations.

Legal analysis: 1. If the business license is handled by the company, the company's tax payment is determined through the invoice.

2. If the business license to be destroyed is an individual industrial and commercial household, there are three provisions to tax the individual industrial and commercial household:

1. After the business of individual industrial and commercial households, check the account book of his store, and then tax him according to the records in the account book.

2. Regular and fixed tax on individual industrial and commercial households: Regarding regular taxation, it means that the scale of production and operation of individual industrial and commercial households is relatively small, and there are only a few people, who cannot establish a complete and accurate account book, in this case, the tax department will conduct reasonable tax on him through the on-site inspection of the individual industrial and commercial household, and will agree on the time to pay taxes with individual industrial and commercial households.

3. Verification and collection: The verification and collection is carried out for some special circumstances of individual industrial and commercial households, generally through the provisions of the law, the tax department finds that the individual industrial and commercial household does not meet the above audit tax and regular fixed amount of tax, then the tax department will verify the individual industrial and commercial household, and decide how much tax the tax department needs to pay on a regular basis.

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 levy, suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals who are liable to pay taxes as stipulated by laws and administrative regulations shall be 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 business license of individual industrial and commercial households does not need to pay taxes, but individual industrial and commercial households need to pay taxes when they obtain taxable income, and the catering industry needs to pay taxes. Individually-owned businesses whose monthly sales revenue does not exceed 30,000 yuan shall be exempt from tax. If it exceeds 30,000 yuan, the tax shall be paid in full.

Legal basis] Article 17 of the Provisional Regulations of the People's Republic of China on Value-Added Tax: If the sales volume of taxpayers does not reach the value-added tax threshold stipulated by the competent financial and taxation departments, it shall be exempted from VAT; If the threshold is reached, the VAT shall be calculated and paid in full in accordance with the provisions of these Regulations.