A: An important feature of stamp duty is the adoption of forward taxation. Among them, five rights and licenses such as "real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate" listed in the Table of Stamp Tax Items and Rates shall be stamped as required, and other rights and licenses not listed need not be stamped.
2. Q: How to distinguish culture, sports and entertainment? How does the gym pay business tax?
A: Some projects in the culture, sports and entertainment industries overlap. In practice, we can grasp such a basic principle: any act of listening, watching or visiting an activity as an audience belongs to the tax scope of the cultural and sports industry. Individuals' participation in activities with self-entertainment as the main purpose should be within the scope of entertainment tax. In this way, fitness places should belong to the entertainment industry.
3. Can the deduction standard of investor's salary and investor's expenses in a sole proprietorship enterprise be used as the accrual base of trade union funds, employee welfare funds and employee education funds?
Answer: The tax law stipulates that "the trade union funds, employee welfare funds and employee education funds actually incurred by an enterprise shall be deducted according to the facts within the standards of 2%, 14% and 1.5% of its total wages respectively". Because the investor's salary of a sole proprietorship enterprise is not regarded as the employee's salary, it can't be used as the accrual base of trade union funds, employee welfare funds and employee education funds. In addition, the tax law stipulates that the standard of deducting expenses by investors (generally 800 yuan per month) cannot be used as the base for the provision of trade union funds, employee welfare funds and employee education funds.
4. The tax obligation of power generation enterprises and other enterprises and institutions to sell power products occurs on the day when power is connected to the Internet and confirmation documents are issued; If the power supply enterprise adopts the settlement method of directly charging electricity fee to supply power to the enterprise unit, it is the day when the invoice is issued; If the power supply enterprise adopts the settlement method of directly charging electricity fee to supply electricity to individual residents, it is the day when the electricity fee payment voucher is issued; Power supply between power generation and power supply enterprises shall be based on the date when the meter reading confirmation sheet is issued.
5. Foreign trade enterprises purchase goods from small-scale taxpayers. Because they can't get the special VAT invoice, the goods they bought are tax-free and non-refundable, but the designated 12 goods are tax-free and refundable.
6. At present, the export tax rebate rate is divided into six grades: 17%, 13%,1%,8%, 6% and 5%.
7. Taxpayers who sell software products and collect software installation fees, maintenance fees, training fees, etc. with the sales, shall collect VAT in accordance with the relevant provisions of mixed sales of VAT, and can enjoy the policy of immediate collection and refund of VAT on software products; After the software products are delivered for use, the maintenance fees, technical service fees and training fees charged on schedule or per time are not subject to VAT; When taxpayers are entrusted to develop software products, the copyright belongs to the entrusted party, and if the copyright belongs to the entrusting party or both parties, value-added tax is not levied. (new)
8. A consignment shop sells consignment goods, B pawn shop sells dead goods, and C duty-free shops approved by the competent department retail duty-free goods. For the above three items, both ordinary taxpayers and small-scale taxpayers will calculate the value-added tax at the rate of 4%. When a bank sells gold and silver, it shall calculate the tax levy and exemption according to the tax levy and exemption rules of gold business units.
9. If the production enterprise exports purchased products that meet the following conditions, it can be regarded as self-produced products for tax refund.
A, the name and performance of the products produced by this enterprise are the same.
B. use the registered trademark of the enterprise or the trademark provided by foreign businessmen for the enterprise.
C. foreign investors who export asset products to enterprises.
10, new content in the textbook in 2006. When a general taxpayer cancels or cancels his qualification as a general taxpayer during the counseling period and becomes a small-scale taxpayer, his inventory will not be transferred out of the input tax, and his remaining tax credit will not be refunded.
1 1. Fixed business households selling goods in other counties and cities should apply to the competent tax authorities where their institutions are located to issue tax management certificates for overseas business activities, and declare and pay taxes to the places where their institutions are located; Otherwise, it shall report and pay taxes to the tax authorities at the place of sale.
12. The taxpayer's bona fide acquisition of false special VAT invoices refers to:
There is a real transaction between the buyer and the seller.
B the seller uses the special invoices of the provinces (autonomous regions, municipalities directly under the central government and cities with separate plans) where it is located.
C the name, seal, quantity, amount and tax amount of the seller indicated on the special invoice are consistent with the actual situation.
D There is no evidence to prove that the buyer knew that the special invoice provided by the seller was obtained by illegal means.
13. Value-added tax payers shall pay value-added tax for the one-time expenses directly related to the sales volume of goods collected by public utilities such as heat, electricity, gas and tap water; Where there is no direct relationship with the sales volume of goods, value-added tax is not levied.
14. For such general taxpayers who fail to meet the standards, it is conditional not to cancel their qualifications as general taxpayers, provided that the following circumstances have not occurred: (1) falsely issuing special VAT invoices or stealing, cheating or resisting taxes; (2) Failing to file tax returns for three consecutive months without justifiable reasons or reporting abnormal tax returns for six consecutive months; (3) Failing to keep and use special invoices for value-added tax and tax control devices as required, thus causing serious consequences.
15. The zero VAT rate of export goods means that the overall tax burden is zero, which not only exempts the VAT of export goods, but also refunds the VAT contained in the goods before export.
16/06 new content: entrusting taxpayers to develop software products, the copyright belongs to the trustee, and no value-added tax is levied.
17. According to the Notice on Dealing with the Issue of Obtaining False Special Invoices in Good Faith, after obtaining false special invoices in good faith, the buyer obtained legal and effective manual special invoices for value-added tax from the seller, and obtained the certificate that the competent tax authorities at the seller's location investigated and dealt with the false special invoices of the seller. This special invoice is allowed to be used as a voucher for deducting input tax or export tax rebate.
18. Except for the financial leasing business approved by the People's Bank of China, all other units are engaged in financial leasing business. If the ownership of the leased goods is transferred to the lessee, the value-added tax shall be levied; If the ownership of the leased goods is not transferred to the lessee, value-added tax will not be levied.
19, the consumption tax is a one-time tax, and the tax payment link is only the production or import of taxable consumer goods or entrusted processing, and the consumption tax will not be paid in the future circulation link. However, the consumption tax on gold and silver jewelry was changed from the production link to the retail link (the wholesale link was not paid).
20. According to the current consumption tax system, if the taxable value of taxable consumer goods is obviously low without justifiable reasons, the tax authorities have the right to verify its taxable value. Among them, the taxable value of cigarettes is obviously low, that is, its taxable value is lower than 35% of the market retail price.
2 1, fruit beer should be subject to consumption tax according to beer tax items; Powder belongs to cosmetic tax, prickly heat powder and talcum powder do not belong to consumption tax, and soap does not belong to consumption tax.
22. According to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax and relevant regulations, foreign enterprises do not set up institutions or places in China, and the interest income and rental income of tangible movable property obtained from China are not subject to business tax.
23. The second paragraph of Article (2) of the textbook P267 "The part that exceeds the investment cost shall be incorporated into the taxable income of the enterprise as the income from the equity transfer of the investor's enterprise and paid according to law". It can be understood that the part that exceeds the investment cost does not include (or should be deducted from) the accumulated undistributed profits and accumulated surplus reserves during the shareholding period, and the rest is regarded as the income from equity transfer. However, the accumulated undistributed profits and accumulated surplus reserves shall be taxed as the income from equity transfer when the actual equity transfer (which does not meet the limited conditions).
24. Summary: A. The loan interest of registered capital shall not be deducted from domestic or foreign capital;
B, enterprise foreign investment loan interest, domestic capital can be deducted, foreign capital shall not be deducted.
25. Why can't all the income tax paid be deducted before tax? Income tax is not pre-tax deduction. The tax deducted before tax refers to the tax included in the main business tax and surcharge and the tax included in the management expenses, excluding income tax.
26. Under normal circumstances, business tax is taxed in full, and only those items that can be taxed differently can be deducted. Only by selling the "purchased" real estate and the "transferee" land use right can the tax be levied according to the difference. If you build your own property for sale, there is no differential tax.
27. If the taxpayer's head office and branches are not in the same province (autonomous region or municipality directly under the Central Government), the consumption tax shall be paid at the place where the branch producing taxable consumer goods is located. If it is necessary to change the taxation of the head office in the place where the head office is located, it must be approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
28. The beer consumption tax shall be levied in a fixed amount, and the tax amount =220×5= 1 100 yuan; Value-added tax is levied in a fixed amount, and the tour fee includes consumption tax. VAT = [200,000× (1+10%)+100 ]×17% = 37,587 yuan. When calculating the taxable value of cigarettes, grain wine and potato wine, there is no fixed consumption tax. The taxable value of imported cigarettes is a fixed consumption tax. )
29. A. For compound taxable consumer goods (except imported cigarettes), when the group price is used to calculate the consumption tax, the group price includes the ad valorem consumption tax, but does not include the specific tax.
B for consumer goods subject to specific tax, the specific tax should be included in the group price when calculating the consumption tax.
30. Page 36 1 in the textbook is wrong. Paragraph 4 of Article 6 of the Individual Income Tax Law stipulates that if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. At present, the expense deduction standard of 1600 yuan is only applicable to the income from wages and salaries and the income from leasing and contracting operations.
3 1. levy consumption tax on special vehicle tires (such as ambulance tires); Special tires for agricultural tractors, harvesters and walking tractors are exempt from consumption tax, but general-purpose tires for automobiles are subject to consumption tax; Radial tires are exempt from consumption tax; Refurbished tires stop collecting consumption tax.
32. "Brand use fee" is charged to the buyer with the sales of taxable liquor, which is an integral part of taxable sales.
33. It is conditional that the repurchased cigarettes are resold without paying consumption tax. Condition 1: The buyback enterprise provides the brand of processed cigarettes to the joint venture, the consumption tax announced by the tax authorities is taxable, and the joint venture has declared and paid taxes at the published price; Condition 2: The income from the sale of repurchased cigarettes and self-produced cigarettes should be accounted for separately, otherwise the consumption tax will still be levied on the repurchased cigarettes.
34. For taxable consumer goods recovered by entrusted processing, if the trustee fails to withhold and remit the consumption tax, the entrusting party shall pay the consumption tax according to the entrusted processing, and the taxable value = (material cost+processing fee) ÷( 1- consumption tax rate). Should not be regarded as self-made taxable consumer goods to pay consumption tax.
35. Taxpayers go to other counties (cities) to sell or entrust other counties (cities) to sell their own taxable consumer goods, and return to the taxpayer's accounting place or the place where the institution is located to pay consumption tax after sales.
36. Both domestic and foreign-funded enterprises can deduct abnormal losses (but deduct net losses, that is, net losses after deducting insurance claims).
37. According to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax and related regulations, the interest income and rental income of tangible movable property obtained by foreign enterprises from China are not subject to business tax.
38. When doing the problem, remember: the consumer goods entrusted for processing and recycling are directly sold, and consumption tax is no longer paid. Alcohol and alcohol shall not be deducted from the consumption tax paid in the previous link.
39. Generally, when the ownership gives the sales price, it is not necessary to consider its approved price, unless the ownership gives the market retail price, at which time the approved taxable value can be calculated. Approved price = retail price /( 1+35%).
40. Individuals who exchange their own residential properties may be exempted from land value-added tax after verification by the local tax authorities.
4 1. At present, personal income tax is temporarily exempted for buying and selling stocks, while dividends obtained during holding stocks are levied at half. The income from transfer is different from the income obtained during the holding period.
42. From 200 1, 1 and 1, the following goods will be returned on demand:
(1) Shale oil and other products produced and processed by using waste oil shale generated by coal mining.
② Recycled asphalt concrete produced by mixing not less than 30% waste asphalt concrete into raw materials.
(3) Municipal solid waste power generation.
④ Cement produced by mixing not less than 30% of coal gangue, stone coal, fly ash, bottom slag of coal-fired boiler (excluding blast furnace slag) into production raw materials.
43. From the date of 20011,the following goods will be subject to the policy of halving the value-added tax:
① Electricity generated by coal gangue, coal slime, oil shale and wind power generation.
② Some new wall materials.
44, gold production and business units to sell gold (excluding standard gold) and gold ore (including associated gold), exempt from value-added tax; Imported gold (including standard gold) and gold ore are exempt from import value-added tax.
The member units of the gold exchange sell standard gold through the gold exchange, and the value-added tax is exempted if there is no physical delivery; For physical delivery, the tax authorities shall issue special invoices for value-added tax according to the actual transaction price, and implement the policy of immediate collection and refund of value-added tax.
Taxpayers who do not sell standard gold through the gold exchange do not enjoy the policy of immediate collection and refund of VAT.
45. Printing enterprises accept the entrustment of publishing units, buy paper by themselves, and print books, value-added taxes and magazines with uniform serial number (CN) and international standard book number (ISBN), and the tax rate is 13% according to the sales of goods.
If a printing enterprise does not buy paper by itself but only provides printing services, it shall collect VAT at 17%. . (Note that this year's test center will involve)
46. The membership fee income collected by VAT taxpayers is not subject to VAT.
47. VAT taxpayers selling or importing the following goods are subject to the low tax rate of 13%.
(1) Grain, edible vegetable oil and fresh milk;
(2) heating, air conditioning and hot water; Residential gas, liquefied petroleum gas, natural gas, biogas, coal products;
(3) Books, newspapers and magazines;
(four) feed, fertilizer, pesticide, agricultural machinery (excluding agricultural machinery parts), agricultural film;
In addition, according to the decision of the State Council, the value-added tax rate of agricultural products, metallic minerals and nonmetallic minerals is also 13%.
48, profit return is as an additional cost, the output tax; Sales rebate is input tax and purchase cost.
49, in the process of consignment of goods, before receiving the consignment list, all or part of the payment has been received, and its tax obligation occurs on the day of receiving all or part of the payment; If the consignment list and payment for goods are still not received after 180 days, it will be regarded as sales realization, and VAT will be levied. The tax payment obligation will occur on the day when the consignment goods are issued 180 days; (New content in this year's textbook)