There Are Four Problems In The Taxation Of Exhibition Industry.

A few days ago, when the Guangzhou land tax inspection department inspecting an exhibition, it was found that some exhibitors had some tax problems to varying degrees. One of the enterprises transferred the booth income without paying taxes, and was charged 270 thousand yuan for the tax and the late fee.

Guangzhou's Convention and exhibition industry is flourishing. Guangzhou is one of the most active regions in China's Convention and exhibition industry. Exhibition Hundreds. The vigorous development of the exhibition industry has brought huge economic and social benefits to Guangzhou. However, some tax related problems arising from the exhibition industry should be vigilant.

According to the local tax inspection department of Guangzhou, the organizers and exhibitors of various exhibitions, investment fairs and exhibitions often ignore some tax policies and regulations, and the problem of tax related violation arises. There are four main aspects of the problem of tax violation.

There are four major problems in tax related exhibitions. One is collecting booth fees in the name of the company. Invoicing Declare tax. In accordance with the relevant provisions of the tax law, taxpayers provide venues for other people's use and obtain evidence of income or obtain income. They should declare and pay taxes according to the business tax "service industry" tax items. In April this year, a hundred exhibitors took place at a convention and Exhibition Center in Huacheng, because the organizers accepted the exhibition fee and did not invoke the group. The group played the role of /P>.

Two, the purchase and sale contracts signed at the exhibition site did not pay stamp duty in time. A company mainly engaged in import and export trade signed a wholesale purchase and sale contract with foreign businessmen at the time of its exhibition. The contractual amount of the contract reached over 1 billion 100 million yuan. Later, the actual sales of goods did not meet the contractual amount. The company only posted a stamp duty of 180 thousand yuan on the sales contract that has been fulfilled. In accordance with the Provisional Regulations on stamp duty, no matter whether the contract is fulfilled or not, the duty of payment can not be changed. Both sides of the contract shall pay their respective taxes and applique according to the amount recorded in the contract when the contract is signed. Later, when the local tax inspection department inspected the company, it demanded that the company pay the stamp duty of "purchase and sale contract" 150 thousand yuan.

In addition, according to the Provisional Regulations on stamp duty, the freight business should be replaced by the transport invoice instead of the transport contract. Transportation cost 5/10000 stamp duty.

The three is that the attendance allowance of the exhibitors and the booth fees of the exhibitors will be used as the expenses of the fair, and the individual income tax shall not be withheld. This part of the income should be paid according to the "income from wages and salaries".

The four is that gifts donated to foreign investors are not withheld from personal income tax. These items shall be subject to the "other income" items stipulated in the personal income tax law, and the personal income tax shall be withheld by the payment unit.

The land tax department will strengthen the inspection of Guangzhou's land tax, which indicates that the Convention and exhibition industry in Guangzhou should maintain a leading position in the whole country. Apart from the increasingly perfect supporting services such as tourism, catering, transportation, entertainment and real estate, the exhibition and exhibition in accordance with the law should also be emphasized and standardized.

In the future, the tax department will continue to strengthen tax law publicity and counselling so that enterprises can understand the relevant tax policies before participating in the exhibition. During the exhibition period, tax inspection of organizers and exhibitors will also be strengthened. Meanwhile, organizers and exhibitors of the exhibition should also attach importance to tax laws and regulations, take the initiative to understand and familiarize themselves with tax policies and regulations, and improve corporate tax credit.