When does a business pay business tax 30

The circumstances of business tax payment by enterprises can be summarized as taxable services provided within the territory of the People's Republic of China, transfer of intangible assets, and sale of immovable property. The scope of taxation of business tax can be understood from the following three aspects:

1.Within the territory of the People's Republic of China means: (1).

Units or individuals that provide or receive taxable services are 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 within China. 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.

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. 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. Paid refers to the acquisition of money, goods, and other economic benefits through the act of providing, transferring, and selling.

Categories: Business Banking >> Finance & Tax.

Problem description: We are an agricultural enterprise, but the project I contracted in a company is the part of the company network, and the company should pay business tax for every money in the account.

I want to know now.

Is business tax payable for every payment received, regardless of whether an invoice is issued or not? When exactly should I pay sales tax?

Analysis: Whether the network project you contracted can be understood as using the network platform to provide customers with various types of services, if so, you should pay business tax according to all income, business tax rate of 5%, business tax with urban construction tax of 7% and education fee surcharge 3, the total of the three taxes.

If the network project you contract is to use the network to sell agricultural commodities, you should pay the hail value-added tax, urban construction tax and surcharge according to the regulations.

The basis of taxation is that your turnover (all service income) must be declared according to the regulations, regardless of whether an invoice is issued or not. Business tax and accompanying taxes are generally paid on a monthly basis (as stipulated in the tax law).

Of course, for the service income for which you have not been invoiced, it may be difficult for the tax department to grasp it in the day-to-day management, and there may be some ...... here