012第十二讲 营业税计税依据(二)、营业税应纳税额的计算、营业税起征点与税收减免（）.docVIP

012第十二讲 营业税计税依据(二)、营业税应纳税额的计算、营业税起征点与税收减免（） Fifth tax basis of business tax Two, specific provisions (P90 ~ P96) (* * *) 1. transportation industry (2011 uncertain item choice) (1) the turnover of the transportation industry is the total operating price and the extra cost of the transportation service provided by the taxpayers who are engaged in transportation. (2) the taxpayer will be the transportation business to other units or individuals, with its total price and price deduction of expenses paid to other units or individual transport costs balance turnover. (3) Chinas transport enterprises to transport passengers or cargoes in the overseas territory, replaced by other transport enterprises carrying passengers or cargo, to pay the full freight carrier minus shipping companies after the balance turnover. According to the latest regulations of the State Administration of Taxation, since January 1, 2010, the international transportation services provided by domestic units or individuals are exempted from business tax. 2. the construction industry (2010, 2011 Title RadioButtonList) (1) the taxpayer will subcontract the construction project to other units, and the sum of the total price and the extra expenses deducted from the project shall be regarded as the turnover after the payment of the subcontract payment to other units. (2) the taxpayer to provide construction services (excluding decoration services), the turnover shall include raw materials, equipment and other materials and energy price for engineering, but does not include the cost of the equipment provided by Party construction. (3) if the taxpayer provides the decoration service, he shall confirm the turnover according to the actual income of the client, including the labor cost, the management fee and the auxiliary material fee (excluding the price of the material purchased by the customer and the equipment price). (4) no tax taxpayer self occupied housing acts; if the taxpayer (not including personal s