初级经济法预科班—营业税在我国税制结构中的地位及其纳税人、征税范围的规定(国外英文资料).docVIP

初级经济法预科班—营业税在我国税制结构中的地位及其纳税人、征税范围的规定 Topic 2: the status of the business tax in the tax structure of our country and the provisions of the taxpayer and the scope of Taxation I. the status of business tax in the tax system structure of our country Business tax is a kind of tax levied on goods and services levied on the turnover of the taxable services, the transfer of intangible assets or the sale of immovable property in the territory of our country. Compared with other goods and services tax, sales tax has the following characteristics: (1) taking non goods turnover as the object of taxation; The relationship between business tax and other taxes in the tax structure of our country: Business tax and VAT The business tax and the value-added tax constitute the pattern of parallel taxation of the amount of the convective turnover (plate structure). In relation to the price, value-added tax is tax price; business tax belongs to the price of the tax. Business tax and urban construction tax The actual amount of business tax tax paid by taxpayers will constitute the tax base for the maintenance and construction of cities and the additional educational fees. Business tax and enterprise income tax Business tax is the tax deductible when calculating the taxable income of enterprise income tax (which can be deducted before the enterprise income tax). (two) design tariff rates according to the industry category (three) the calculation is simple and the cost of collection is low Two, taxpayers and withholding agents of business tax (I) taxpayer of business tax; The units and individuals who provide taxable services, transfer intangible assets or sell immovable property within the territory of the Peoples Republic of China are taxpayers of business tax. Business tax payers include enterprises (domestic and foreign), administrative and public institutions, self-employed persons, Chinese and foreign individuals. [interpretation] three conditions for forming business tax payer: 1. g