Urban construction tax is calculated and paid according to the actual business tax and urban construction tax rate (the urban construction tax rate is 7% in this city; 5% of counties and towns, not cities, counties and towns 1%)
The surcharge for education is calculated and paid according to the actual business tax and the surcharge rate of 3% in this Municipality.
Income tax is settled at the end of the year. If the invoice is issued on behalf of the local tax, the income tax will be levied at the rate of about 2%, and the income tax payable = training business income * collection rate.
According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China1993 65438+February 27th Guo Shui Fa [1993] 149 "Notes on Business Tax Items (Trial Draft)", other cultural industries refer to businesses engaged in cultural activities other than those listed above.
Such as exhibitions, training activities, literature, art, science and technology lectures, lectures, reports, library books and materials lending business. According to the Provisional Regulations of the People's Republic of China on Business Tax, the cultural and sports industry pays business tax at 3%, and other taxes (income tax, local education surcharge, urban construction tax, etc. ) are determined according to local regulations.
All taxes and fees collected by tax authorities are clearly stipulated in legal documents, which clearly stipulates the object, basis and standard (namely tax rate) of collection.
Extended data:
The scope of business tax collection can be summarized as: providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC), it means:
(1) The entity or individual providing or receiving taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.
Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.
Second, taxable services refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.
Third, providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services, transferring intangible assets and selling real estate with compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.
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