Example1In the fourth quarter of 2009, the following economic business occurred in a city commercial bank:
(1) Obtained interest income of 6 million yuan from loan business; Pay unit and individual deposit interest of 6,543,800 yuan;
(2) The income from the transfer of corporate bonds is 654.38+065.438+0.00 million yuan, and the bond purchase price is 9 million yuan;
(3) The income from financial service fee is 6,543,800 yuan+0.5 million yuan;
(4) Absorbing residents' deposits of 5 million yuan. Calculate the business tax payable by banks in the fourth quarter.
Analysis: According to the legal system of business tax, the loan business belongs to the scope of business tax, and the full interest income is turnover; The trading volume of financial commodities such as bonds is the balance of selling price MINUS buying price; Providing financial services, with financial service fees as the turnover; The absorption of resident deposits by banks does not fall within the scope of business tax, and business tax is not levied. The business tax rate applicable to the financial industry is 5%.
(1) Business tax payable for loan business = turnover × applicable tax rate =600×5%=30 (ten thousand yuan)
(2) Business tax payable on bond transfer = turnover × use tax rate = (1100-900) × 5% =10 (ten thousand yuan)
(3) Business tax payable for handling fee = turnover × applicable tax rate = 15×5%=0.75 (ten thousand yuan)
Business tax payable by the bank in the fourth quarter =30+ 10+0.75=40.75 (ten thousand yuan).
Example 2 In July 2009, the following economic business occurred in a post office: the income from sending letters was 90,000 yuan; Telephone and telex income of 30,000 yuan; The income from the sale of telecom commodities is 40,000 yuan; The newspaper distribution income is 50,000 yuan; The income from selling postal supplies is 20 thousand yuan. Calculate the business tax payable by the post office in July.
Analysis: (1) According to the provisions of the business tax legal system, other units and individuals outside the postal department should collect value-added tax when publishing newspapers and periodicals, while the postal department should collect business tax instead of value-added tax when selling philatelic products, telecommunications supplies, postal supplies and newspapers and periodicals. The business tax rate applicable to the post and telecommunications industry is 3%.
(2) The business tax payable by this post office in July = turnover × applicable tax rate =(9+3+4+5+2)×3%=0.69 (ten thousand yuan).
Example 3 In June 2009, 1 1, the ticket income of a music teahouse was 20,000 yuan, the table fee and song ordering fee were 50,000 yuan, and the income of tea, drinks, flowers and snacks was 1.2 million yuan. The salary expenditure is 6.5438+0.8 million yuan, and the expenditure on utilities, tobacco and alcohol outsourcing is 36,000 yuan. It is known that the business tax rate applicable to the entertainment industry stipulated by the local government is 20%. Calculate the business tax payable by this music teahouse in June 165438+ 10.
Analysis: (1) According to the business tax legal system, the business tax of the entertainment industry refers to all kinds of fees charged to customers by operating the entertainment industry, including admission fees, table fees, song ordering fees, tobacco and alcohol, drinks, tea, flowers, snacks and other fees charged by operating the entertainment industry. Employees' salary expenses, utilities and purchased goods expenses cannot be deducted.
(2) The business tax payable by this music teahouse in the current month 1 1 = turnover × applicable tax rate =(2+5+ 12)×20%=3.8 (ten thousand yuan).
Example 4 In February 2009, an international travel agency in a city organized two holiday tours, A and B.
1, Group A is a domestic tour group consisting of 36 people. The travel agency charges 4500 yuan per person (RMB, the same below).
During the tour, the travel agency pays transportation fee 1.600 yuan, accommodation fee 400 yuan, meal fee 300 yuan, park ticket 600 yuan, etc.
2. Group B is an overseas tour group of 30 people. The travel agency charges 6800 yuan per person, and the tour group is taken over overseas by the local WT travel company, which is responsible for arranging overseas travel. Travel expenses paid by travel agencies to overseas WT travel companies according to the agreement are equivalent to RMB144,000.
Calculate the business tax payable by the travel agency in February 65438.
Analysis: (1) According to the provisions of the business tax legal system, the business tax turnover that travel agencies should pay for organizing tours in China is not based on the total fees collected, but the balance after deducting the relevant fees paid to other units for tourists. If a travel agency organizes a tour group to travel abroad, and other travel agencies receive the tour group overseas, the turnover shall be the balance of the total tour fee MINUS the travel expenses paid to the travel agency. The turnover tax rate applicable to tourism is 5%.
(2) The business tax payable by the travel agency in February is 65438+= turnover × applicable tax rate = [(4500-1600-400-300-600) × 36+(6800× 30-144000) ]× 5%.
Example 5 A real estate development company is mainly engaged in real estate development, sales and property leasing business. On June 5438+February 2009, the following economic business occurred:
1, for sale 10 set of ordinary houses, with an area of 1250 square meters and a price of 12000 yuan per square meter;
2. Sell 3 sets of finely decorated high-grade apartments, with an area of 540 square meters and a price of 20,000 yuan per square meter, including: blank room18,000 yuan per square meter and decoration fee of 2,000 yuan per square meter;
3. Rent the office building 1.200 square meters, and obtain rental income of 60,000 yuan;
It is known that the business tax rate applicable to the sale of real estate is 5%; The applicable business tax rate for renting office buildings is 5%, and the business tax payable by real estate companies in June+February, 5438 is calculated.
Analysis: According to the business tax legal system, the decoration fee for selling finely decorated high-end apartments should be included in the turnover; Rental office buildings are taxed under the heading of "service industry".
(1) payable business tax on residential sales = sales × applicable tax rate =1250x12000× 5% = 750000 (yuan)
(2) Business tax payable for selling apartments = sales amount × applicable tax rate = 540× 20,000× 5% = 540,000 yuan.
(3) Business tax payable for the leased office building = turnover × applicable tax rate = 60,000× 5% = 3,000 yuan.
(4) The business tax payable by the real estate company in February12 = 750000+540000+3000 =1293000 (RMB).
Example 6(2009) A hot spring resort hotel is a comprehensive catering enterprise integrating catering, accommodation and entertainment. The hotel has catering department, housekeeping department, entertainment department and other business departments, and the business of each business department is accounted for independently. In June 2008, the hotel earned the following income:
(1) catering income 1.5 million yuan;
(2) Accommodation income is 860,000 yuan;
(3) The rental income from renting commercial premises is 90,000 yuan;
(4) Karaoke ticket income is 6.5438+0.7 million yuan, song meal fee income is 60,000 yuan, table fee income is 230,000 yuan, and tobacco, alcohol and beverage fee income is 7.65438+0.0 million yuan.
It is known that the business tax rate applicable to service industry is 5%, and the business tax rate applicable to entertainment industry is 20%. Requirements: (1) Calculate the business tax payable for the restaurant's catering income in the current month;
(2) Calculate the business tax payable for the hotel's accommodation income in the current month;
(3) Calculate the business tax payable on the rental income of this hotel in the current month;
(4) Calculate the business tax payable for the hospitality income of the hotel in the current month.
Answer: (1) The business tax payable for catering income in the current month = 150×5%=7.5 (ten thousand yuan).
(2) Business tax payable for accommodation income in the current month =86×5%=4.3 (ten thousand yuan)
(3) The business tax payable for the rental income in the current month =9×5%=0.45 (ten thousand yuan).
(4) Business tax payable for entertainment income in the current month = (17+6+23+71) × 20% = 23.4 (ten thousand yuan).