营业税分析题（Business tax analysis questions）.docVIP

营业税分析题（Business tax analysis questions） In September 2009, a construction company contracted an installation project, after the completion of a total project cost of 1 million yuan. The protection fee of 50 thousand yuan in the construction period, temporary facility fee 30 thousand yuan, payment of wages, capital of 250 thousand yuan, the purchase of building materials and other expenses 400 thousand yuan. In addition, also to the emergency unit charged 20 thousand yuan fee for early completion award 30 thousand yuan. The calculation of the total business tax turnover of enterprises in September. Analysis: (1) according to the provisions of the legal system of tax collection, construction and installation enterprises to the construction unit of the temporary facility fee, fee, fee, labor protection work completed before the award should be incorporated into the business tax on turnover. In this case, happened during construction period of the enterprise labor protection fees 50 thousand yuan, temporary facility fee 30 thousand yuan, payment of wages, 250 thousand yuan of funds and the purchase of building materials and other expenses 400 thousand yuan, are included in the project cost 1 million yuan, is not a separate charge, but to the unit for emergency expenses 20 thousand yuan early completion, award 30 thousand yuan is charged separately in 1 million yuan outside, should be included in the business tax payable turnover. (2) the September total business tax turnover = 100 + 2 + 3 = 105 (million) [2] calculation examples? At the beginning of January 2009, a construction company to build the plant as the second unit, a and B both sides agreed by a construction company contractor, engineering contract price 2 million 300 thousand yuan, the construction material costs 1 million 500 thousand yuan, labor costs 800 thousand yuan. At the end of July workshop for acceptance and delivery. Calculation of a construction company in July sales tax payable turnover. Analysis: