Second, the business tax exemption regulations (familiar with)

(1) The items and scope of business tax exemption are: services provided by the disabled.

Exempt from business tax and value-added tax.

6, memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries, cultural relics protection units to hold cultural activities ticket income, religious places to hold cultural and religious activities ticket income.

7. Since June 65438+1 October1day, 2009, insurance products provided by domestic insurance institutions for export goods are tax-free.

(2) According to the decision of the State Council, the Ministry of Finance and State Taxation Administration of The People's Republic of China have successively introduced some tax reduction and exemption policies, mainly including:

1. Transfer of land use rights to agricultural producers for agricultural production shall be exempted from business tax. Agriculture here includes agriculture, forestry, animal husbandry and aquaculture.

2. Individual transfer of copyright is exempt from business tax.

3. The technology transfer income of scientific research institutions shall be exempted from business tax.

4. The income of units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax.

5. Preferential tax policies for reemployment of laid-off workers.

6. Since June 5438+1 October 1 2004, the number of newly-established service enterprises (excluding advertising, sauna, massage, internet cafes and oxygen bars) for the employment of self-employed retired soldiers in cities and towns has reached more than 30% of the total number of employees in that year, and labor contracts have been signed with them for more than1year. After confirmation by the civil affairs department at or above the county level, the tax authorities

8.1After June 2006, individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax. (Focus on mastery)

1 1. The life insurance business that can be surrendered by insurance companies with a term exceeding 1 year is exempt from business tax.

12. Foreign-invested enterprises and foreign enterprises shall not be subject to business tax on their income from the disposal of assets by means of creditor's rights and equity swap (including debt-for-equity swap).

18. Tickets for science and technology museums, natural museums, planetariums (stations), meteorological stations (stations), seismic stations (stations), institutions of higher learning, scientific research institutions and popular science bases that are open to the public are exempt from business tax.

26. From June 5438+1 October 20061day, the income from providing universal postal services and special postal services (specifically, letters, parcels, bills of exchange, confidential communications and party newspapers and periodicals) to the State Post Bureau and its subordinate postal units shall be exempted from business tax.

3 1. The tax authorities shall reduce or exempt the business tax according to the number of disabled people actually placed by the unit. The specific limit of annual business tax reduction or exemption for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the Central Government and cities with separate plans) where the unit is located, but each person shall not exceed 35,000 yuan per year.

Point 32 on page 228 of the textbook is familiar to me. Point 34 has been raised.

Three. Business tax relief regulations

1. Since June, 2005 1, business tax will be levied at a unified reduced rate of 3% on expressway vehicle toll income collected by highway operating enterprises.

2. From June 5438+1 October1day, 2004, the taxable income of financial and insurance industry obtained by rural credit cooperatives in the reform pilot areas will be subject to business tax at a reduced rate of 3%.

3. Since August 1 day, 2007, the business tax on individual rented houses, regardless of their purposes, will be halved at the rate of 3%.

Example:

1. If someone provides consulting services, business tax should be paid every time. Assuming the income obtained this time is 150 yuan, business tax should be paid () yuan.

The answer is 150× 5% = 7.5 yuan.

2. According to the current business tax system, taxpayers can be exempted from business tax if they obtain the following income ().

A. Transfer of trademark use right by scientific research units

B. Transfer of ownership of patented technology by scientific research institutions

C. Ordinary housing purchased and lived by individuals for less than 5 years

D. Video screening in the video room

E return the property insurance income obtained by the insurance company for more than one year.

F. Catering companies run by disabled people's organizations

Answer b

3. Mr. Li bought an ordinary house for 200,000 yuan on June 5438+1October 65438+May 2003, and sold it for 250,000 yuan on April 28, 2007, so the business tax payable by Mr. Li is () million yuan.

The answer is 25×5%= 1.25 (ten thousand yuan).