Business tax refers to a tax levied on the income generated by the business activities of an enterprise. According to the provisions of the Enterprise Income Tax Law of the People's Republic of China, enterprises shall pay enterprise income tax in accordance with the regulations. For the collection of business tax, the following four requirements need to be followed:
1. Scope and tax rate
1.Scope of taxation: Business tax is levied on taxable behaviors arising from the production and operation of enterprises, including the sale of goods, the provision of processing, repair and repair services, etc. Specifically, the scope of taxation of business tax mainly includes the following situations:
1) Sales of goods, provision of services, etc. in the field of commodity circulation;
2) Engineering services, installation services, etc. provided in the construction industry;
3) Engaged in transportation services in the field of transportation;
4) Loan services and premium collection provided in the field of finance and insurance
5) Performances, competitions, exhibitions, screenings, etc. provided in the field of culture and sports;
6) Advertising, consulting and planning, technology promotion and other services provided in the service industry;Wait a minute.
2.Tax rate: Business tax is subject to a proportional tax rate, that is, the tax is calculated according to a certain percentage of the turnover. At present, the business tax rate implemented in China ranges from 3% to 5%, and the specific applicable tax rate is determined by each province, municipality and autonomous region. In addition, there may be different tax rates for some special industries or projects, such as real estate development, entertainment venues, etc.
2. Taxpayers and withholding agents
1.Taxpayer: An enterprise is one of the taxpayers of business tax and shall fulfill its tax obligations in accordance with the law. Enterprises should declare and pay taxes to the tax authorities.
2.Withholding agent: Withholding agent refers to the entity and individual that performs tax obligations on behalf of taxpayers. In practice, it is usually the personnel employed by the enterprise or the ** organization to assume the role of withholding agent.
3. Tax deadline and method
1.Tax payment period: The tax payment period of business tax is generally one month, that is, from the next month after the taxpayer's taxable behavior to the date of tax expiration. Taxpayers shall pay the tax on time after completing the relevant formalities within the prescribed time. If the payment is not made within the time limit, a late fee will be charged.
2.Tax payment method: Business tax is collected by auditing, that is, when taxpayers declare, the tax authorities determine the amount of tax payable by reviewing their accounting books and vouchers. If the taxpayer fails to file the declaration in accordance with the regulations, the tax authorities have the right to take corresponding penalties against him. At the same time, the tax authorities can also conduct on-the-spot verification of taxpayers according to the actual situation to confirm whether they have made true declarations.
Fourth, preferential tax policies
In order to encourage and promote economic development, the state has provided preferential tax policy support for some enterprises. For example, for certain types of enterprises such as high-tech enterprises, small and low-profit enterprises, and public welfare social organizations, they can enjoy certain tax reduction and exemption treatment. In addition, for eligible export tax rebate enterprises, they can also get a certain percentage of tax rebate support. The implementation of these preferential policies will help reduce the burden on enterprises and promote economic development.