The Issue Of Tax Deduction For Business Tax Differences

Business tax is a kind of turnover tax. Its tax basis is to provide the turnover of taxable labor, pfer the amount of intangible assets, and sell real estate sales.

The fifth provision of the Provisional Regulations of the People's Republic of China on business tax stipulates that the turnover of taxpayers is the full price and extra charges charged by taxpayers to provide taxable services, pfer intangible assets or sell immovable property.

但是，下列情形除外：(一)納稅人將承攬的運(yùn)輸業(yè)務(wù)分給其他單位或者個(gè)人的，以其取得的全部價(jià)款和價(jià)外費(fèi)用扣除其支付給其他單位或者個(gè)人的運(yùn)輸費(fèi)用后的余額為營業(yè)額;(二)納稅人從事旅游業(yè)務(wù)的，以其取得的全部價(jià)款和價(jià)外費(fèi)用扣除替旅游者支付給其他單位或者個(gè)人的住宿費(fèi)、餐費(fèi)、交通費(fèi)、旅游景點(diǎn)門票和支付給其他接團(tuán)旅游企業(yè)的旅游費(fèi)后的余額為營業(yè)額;(三)納稅人將建筑工程分包給其他單位的，以其取得的全部價(jià)款和價(jià)外費(fèi)用扣除其支付給其他單位的分包款后的余額為營業(yè)額;(四)外匯、有價(jià)證券、期貨等金融商品買賣業(yè)務(wù)，以賣出價(jià)減去買入價(jià)后的余額為營業(yè)額;(五)國務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的其他情形。

To remind taxpayers, the other valid and valid certificates stipulated by the State Administration of taxation are the following:

1. the railway pport enterprises provide service clearing bills.

The notice of the State Administration of Taxation on the cooperation between railway pport enterprises in completing the business tax related to pportation business (No. fifty-second of the State Administration of Taxation announcement 2011) stipulates that the joint venture railway pport company, the share reform railway pport enterprise and other railway pport enterprises shall complete the pportation business together, and the carrier shall deduct the balance from the total cost and the extra cost of the total cost and the pportation expenses paid to the other cooperative pport parties as the turnover.

2. air cargo waybill.

The Circular of the State Administration of Taxation on the issue of business tax on passenger aircraft intermodal pport (National Tax Letter No. 2005] No. 202) stipulates that when China International Uni Airways Corporation (hereinafter referred to as Air China) and Air China Cargo Co (hereinafter referred to as cargo) carry out the passenger compartment intermodal business, Air China receives the revenue from the abdominal compartment, and the cargo is deducted from the freight receipts paid to the airline's revenue from its freight receipts, and the sales volume is deducted from the certificate as "air waybill" issued by Air China.

In addition, the State Administration of Taxation

The reply to the question of the collection of business tax on the real estate and the right to the use of land without obtaining invoices "(the state tax Letter No. 2005" 77) stipulates: "the Ministry of Finance and the State Administration of Taxation Notice on the issue of certain business tax policies (fiscal 16 [2003] 16)" provides valid and valid certificates, including court judgments, rulings, mediation documents, and arbitral awards and notarial claims instruments executed by the people's courts.

However, since the Ministry of Finance and the State Administration of Taxation promulgated Circular on the list of normative documents for repealing and invalidating business tax, (fiscal 61 [2009] No. 61) stipulates that it has been abolished since January 1, 2009, so the taxpayers' business tax services that should be taxed after the difference occurred in January 1, 2009 should be deducted from the difference before January 1, 2009, and it is not possible to get the difference between the business and the documents stipulated in the nineteenth regulations of the Provisional Regulations on business tax of People's Republic of China. The court judgments, rulings, mediation documents mentioned in the document No. 77 of the national tax letter, and the arbitral awards and notarized creditor's rights instruments executed by the people's courts should also be considered as valid and valid certificates.

For example, A company sold an office building at a price of 30 million yuan in March 2013, which was ordered by the court in 2007 to be compensated by B company.

Since then, the invoice issued by B has not been obtained. Only when the court ruled that the price of the debt was 20 million yuan, A company should accept business tax (3000-2000) *5%=50 (10000 yuan).

The sixth provision of the Provisional Regulations on business tax of the People's Republic of China stipulates that

In accordance with the provisions of article fifth of this regulation, if the credentials obtained are not in conformity with the relevant laws, administrative regulations or the relevant provisions of the tax administration department under the State Council, the amount of such items shall not be deducted.

The certificate of compliance with the relevant provisions of the tax authorities of the State Council in regulation sixth refers to: (1) payments made to domestic units or individuals, and the acts of the unit or individual, which belong to the business tax or the scope of the value added tax, shall be valid and valid certificates issued by the unit or individual; (two) the administrative administrative charges or government funds that are issued by the unit or individual shall be lawful and valid certificates issued by the government's funds, and (three) the sum paid to the overseas individuals or individuals shall be valid and valid by the receipt documents of the unit or individual, and if the tax authorities have doubts about the receipt of the documents, they may be required to provide the confirmation certificate of the overseas notarization institutions; (four) other valid and valid certificates stipulated by the State Administration of taxation. The nineteenth provision of the detailed rules for the implementation of the Provisional Regulations on business tax in People's Republic of China stipulates that