浅析营业税的税务筹划-1（Tax planning of business tax -1）.docVIP

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浅析营业税的税务筹划-1（Tax planning of business tax -1）.doc

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浅析营业税的税务筹划-1（Tax planning of business tax -1）

浅析营业税的税务筹划-1（Tax planning of business tax -1） Tax planning of business tax in July 2, 2009 The business tax is the tax levied on the turnover, the amount of transfer and the sales of the labor services provided by the tax law within the territory of China, the transfer of intangible assets or the sale of immovable property. This article discusses the three planning points of business tax. The planning of tax levying scope of business tax (1) the planning of the place where the labor service is located; The scope of business tax is to provide taxable services within the territory of the Peoples Republic of China, the transfer of intangible assets or the sale of immovable property. Where the provision of taxable services in the territory, this situation emphasizes that service takes place in the territory. The territory of the taxpayer to provide services within the territory, its behavior belongs to the business tax jurisdiction; offshore units and individuals to provide taxable services within the territory of the use, regardless of whether the established business institutions in the territory, its behavior belongs to the business tax jurisdiction; and domestic taxpayers for providing services in overseas use, their behavior does not belong to the business tax jurisdiction. Where the carriage of passengers or goods from the territory is within the jurisdiction of the business tax, the carriage of passengers or goods from abroad shall not be within the jurisdiction of the business tax. If an air passenger plane carries passengers from Japan, the proceeds are not tax, because it is carrying passengers abroad.. On the other hand, an airline flight from Japan China territory carrying export goods abroad, the income should be taxed in the Chinese territory, although the company is foreign institutions, but it belongs to in China for carrying cargoes. Taxable behavior occurs only in the territory of Peoples Republic of China, belong to the scope of sales tax, tax jurisdi