第四章 营业税法(一)（The fourth chapter Business Tax Law ）.docVIP

第四章 营业税法(一)（The fourth chapter Business Tax Law (1)） In 2012, the CPA exam guided the tax law - the basic class (teacher Yang Jun spoke) [analysis] key chapter, scores in 5-10 points between. [1.] the taxable services for business tax are all services except for processing, repairing and repairing services (VAT) 2. the taxable assets of business tax are assets other than tangible movable property (VAT), which are tangible real estate and intangible assets. 3. of the value-added tax for foreign tax, and business tax for the price tax. The sales tax can be deducted from the income tax. Section 1 taxpayers and withholding agents I. taxpayers (1) the general provisions of the taxpayer 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. Meaning of territory 1. units or individuals providing or accepting taxable services within the territory of the peoples Republic of china. 2. the transferred intangible assets (excluding the right to the use of land) of the receiving unit or individual in the territory. 3. land transferred or leased for the use of land within the territory. 4. real estate sold or leased within the territory. The meaning of taxable act: The act of providing taxable services, paid for the transfer of ownership or use of intangible assets, and the transfer of ownership of immovable property with compensation. Including transportation, construction, finance and insurance industry, culture and sports industry, entertainment industry, service industry and other 9 major categories of labor; labor units and individual industrial and commercial households hired for the units and their employers do not belong to the Business Tax Taxable services. Labor insurance: one refers to the domestic insurance institutions within the territory of the subject matter does not provide insurance, including domestic insurance institutions