When to pay business tax and under what circumstances business tax needs to be paid

Transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, services, transfer of intangible assets, sale of real estate, etc.

The following items are exempt from sales tax:

1) Childcare services, marriage introductions, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled;

2) Labor services provided by individuals with disabilities;

3) Medical services provided by hospitals, clinics and other medical institutions;

4) Educational services provided by schools and other educational institutions, and labor services provided by students through work-study programs;

5) Agricultural machine farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training business, poultry, livestock, aquatic animal breeding and disease prevention;

6) Ticket income for cultural activities held by memorial halls, museums, cultural centers, management bodies of cultural relics protection units, art galleries, exhibition halls, calligraphy and painting institutes, and libraries, and ticket income for cultural and religious activities held by religious sites;

7) Insurance products provided by domestic insurance institutions for export goods.

The scope of business tax is: taxable services provided within the territory of the People's Republic of China, intangible assets transferred or immovable property sold.

a) The meaning of "domestic".

1 The services provided take place in the territory.

2. Carrying passengers or goods out of the country.

3. Organize outbound travel for tourists within the country.

4 The transferred intangible assets are used domestically.

5. The sale of immovable property is in the territory.

6. Insurance business provided by domestic insurance institutions.

7. Insurance services provided by overseas insurance institutions with domestic goods as the subject matter.

b) The meaning of "taxable act".

The taxable behavior of business tax refers to the act of raising the tax for labor, transferring the ownership or right to use intangible assets for compensation, or transferring the ownership of immovable property for compensation.

The term "paid" includes the acquisition of money, goods or other economic benefits.

However, employees employed by units or self-employed persons are not included in the labor services that are taxed by the unit or employer. The transfer of limited property rights or permanent use rights of immovable property by units and individuals, as well as the donation of immovable property by units to others free of charge, shall be regarded as the sale of immovable property.

If the enterprise issues an invoice for services this month, it needs to pay a certain percentage of the business tax according to the invoice amount.

Legal Analysis: The sales tax should be paid by the seller. However, it does not exclude the effect that the buyer and the seller may agree otherwise on through the contract.

The contract changes the subject of business tax payment to the buyer, which has legal effect, that is, the tax is paid by the seller to the tax authority, but in fact it is still paid by the buyer. For the new part of the business tax, according to the agreement of the contract, the new part of the business tax shall be borne by the buyer and the seller, but there is no agreement on the proportion of each to bear, and the amount of the new part to be borne by the buyer and the seller shall be negotiated by both parties.

Legal basis: Article 7 of the Provisional Regulations of the People's Republic of China on Value-Added Tax If the taxpayer has a taxable sales behavior that is obviously low and there is no justifiable reason, the in-charge tax authorities shall verify its sales amount.

The taxes payable by real estate development enterprises generally include: (1) business tax. (2) Urban maintenance and construction tax.

3) Education Fee Surcharge. (4) Land Appreciation Tax. (5) Property tax.

6) Urban land use tax. (7) Urban real estate tax. - 8. Land use fees for foreign-invested enterprises.

9) Stamp duty. (10) Deed tax. The taxes payable by entertainment enterprises generally include:

1) Business tax (2) Urban maintenance and construction tax. (3) Corporate income tax. (4) Property tax.

5) Urban land use tax. (6) Vehicle and vessel use tax. (7) Stamp duty.

8) Education Fee Surcharge. (9) Construction expenses for cultural undertakings. (10) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.

The taxes and fees payable by the property management industry generally include: (1) business tax. (2) Urban maintenance and construction tax.

3) Education Fee Surcharge. (4) Enterprise income tax. (5) Property tax.

6) Urban land use tax and land use fee. (7) Urban real estate tax. (8) Vehicle and vessel use tax and vehicle and vessel use license tax.

9) Stamp duty. (10) Deed tax. The taxes payable by the tourism industry generally include:

1) Business tax. (2) Urban maintenance and construction tax. 3) Education Fee Surcharge.

(4) Enterprise income tax. (5) Property tax. (6) Urban land use tax and urban real estate tax.

7) Land use fees for foreign-invested enterprises. (8) Vehicle and vessel use tax and vehicle and vessel use license tax. (9) Stamp duty and deed tax.

10) Personal income tax. The taxes payable by the advertising industry generally include: (1) business tax.

2) Construction expenses for cultural undertakings. (3) Urban maintenance and construction tax. (4) Education fee surcharge.

5) Corporate income tax. The taxes and fees payable by the cultural and sports industry generally include: (1) business tax.

2) Urban construction tax. (3) Corporate income tax. (4) Property tax.

5) Urban land use tax. (6) Vehicle and vessel use tax. (7) Stamp duty.

8) Education Fee Surcharge. (9) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments. The taxes and fees payable by financial and insurance enterprises generally include:

1) Business tax. 2) Urban construction tax. (3) Corporate income tax.

(4) Property tax. 5) Urban land use tax. (6) Vehicle and vessel use tax.

(7) Stamp duty. 8) Education Fee Surcharge. (9) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.

The taxes and fees payable by post and telecommunications enterprises generally include Zhengfan lead: (1) business tax. 2) Urban construction tax.

(3) Corporate income tax. (4) Property tax. 5) Urban land use tax.

(6) Vehicle and vessel use tax. (7) Stamp duty. 8) Education Fee Surcharge.

(9) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.