营业税筹划（Business tax planning）.docVIP

营业税筹划（Business tax planning） Sales tax is one of the main taxes in our countrys current tax system. Its income scale is only next to value-added tax, which is the second largest tax in our country. It has a wide range of tax collection and plays an important role in regulating the distribution of social income and embodying the national industrial policies. The taxpayer may pay respects to the scope of tax payment, the tax basis and the tax relief... Sales tax is one of the main taxes in our countrys current tax system. Its income scale is only next to value-added tax, which is the second largest tax in our country. It has a wide range of tax collection and plays an important role in regulating the distribution of social income and embodying the national industrial policies. Taxpayers in the tax range, tax basis, tax relief can be carefully planned, not only can reduce the tax burden, but also the implementation of the tax system, in line with the needs of the development of national industrial policy. Business tax is a tax levied on the turnover, amount of transfer and sales of the services provided by the tax law, the transfer of intangible assets or the sale of real estate in our country. From the industry perspective, there are 9 large categories, namely: transportation, construction, post and telecommunications, culture and sports industry, finance and insurance, services, transfer of intangible assets, real estate sales and entertainment. There are three types of sales tax rates: 1, the transportation industry, the construction industry, the post and telecommunications industry, and the cultural and sports industries need to support the development of such services, with a low tax rate of 3%; 2, the service industry, the transfer of intangible property and the sale of real estate, the provision of 5% of the tax rate, finance and insurance industry 8%; 3, the entertainment industry, the tax rate of 5% to 20% of the flexible tax rate, in the provinces, municipal