营业税如何节税（How to tax business tax）.doc

营业税如何节税（How to tax business tax） How to tax business tax Sales tax is the second largest turnover tax in our country, which is calculated according to turnover and applicable tax rate. The new business tax provisional regulations provisions of article fifth, the turnover of the taxpayers for taxpayers providing taxable services, transfer of intangible assets or the sale of immovable property for the total price and other charges (but the transportation industry, tourism industry, construction industry and foreign exchange, except for securities, futures and other financial commodity trading business). That is to say, in addition to the except industry according to the post tax, other business tax according to the full. Although the business tax rate is generally not high (the highest rate of 20% of the entertainment industry, but by all exceptions) turnover tax, also is not a small number; it is also because according to the full calculation of taxes, a hand, would have to pay a sales tax, so often caused by repeated tax business tax. On the basis of the total price and other charges for the turnover of the provisions, who actually has a collection of property money - money belonging to third parties, if not handled properly, will mix together to calculate the pay tax, which make heavy. Another thorny problem is the conflict between the tax law and the actual collection and management. For example, the provisions of the tax law: the taxpayer will be subcontracted to other construction units, which achieved its full price and other expenses deducted its balance of payments to other units of the sub section after the turnover, but in the actual collection activities, the tax authority is the invoice tax, how much to pay how much tax invoice. For example, a construction company contracted a 10 million yuan project, subcontracting out 3 million yuan. But if the construction company to the party out of the $10 million payment invoices, the tax authorities must pay taxes