The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875) stipulates that only membership is allowed when applying for membership or joining a member, and all other services or commodities are charged separately to obtain the time-consuming confirmation income of membership.
Extended data
According to Article 12 of the Provisional Regulations of the People's Republic of China on Business Tax, the obligation to pay business tax occurs on the day when a taxpayer provides taxable services, transfers intangible assets or sells real estate, receives business income or obtains credentials for claiming business income.
According to the above provisions, the time when the enterprise sells consumption cards (such as amount cards, annual cards, monthly cards, frequency cards, etc.) is confirmed according to the following provisions. ) in various names and forms.
(1) For money cards and frequency cards, the time when the tax obligation occurs is the amount of each consumption; For money cards and frequency cards with a time limit, the balance that is not fully consumed and not returned at maturity is the time when the tax obligation occurs. ?
(2) For all kinds of time cards with limited time and no limit on the amount or number of times within a limited time, the time when the tax obligation occurs should be the time when the income is evenly distributed every month from the month of the calculation period.
(3) For eligible cards (such as golf membership cards), the business tax shall be paid in one lump sum on the day when the payment is received or the evidence of claiming income is obtained. ?
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law