The need to pay business tax. According to the "Finance Bureau, the State Administration of Taxation on the business tax on a number of policy issues of the notice" article 19 provides that the matter of property management units, with the property management related to all receipts minus on behalf of the owner of the water, electricity, gas and on behalf of the + tenant to pay the price of water, electricity, gas, housing rent for the balance of the turnover. Therefore, the property is subject to business tax on the balance of all receipts related to property management less the price of housing rent paid on behalf of the tenant.

Circular of the Ministry of Finance and the State Administration of Taxation on Certain Policy Issues Concerning Business Tax

Since August 1, 2013, the "Circular of the Ministry of Finance and the State Administration of Taxation on the Pilot Tax Policy of Converting Business Tax to Value-added Tax for the Transportation and Partial Modern Service Sectors in the Country" (Cai Shui ﹝2013﹞37)

Provinces, autonomous regions, and municipalities directly under the central government, municipalities, local tax bureaus, and finance bureaus of Xinjiang Production and Construction Corps:

After study, some business issues of business tax are clarified as follows:

I. Issues on the Scope of Levy

(1) Gas companies and units producing or selling goods or providing VAT taxable labor services collect the collection of capital contributions from the purchaser on behalf of the relevant When selling goods or providing VAT taxable services, gas companies and units producing goods or providing VAT taxable services, on behalf of the relevant departments, collect from the buyer capital collection fees (including piped gas capital collection (initial installation fee〉),(including piped gas capital collection), handling fees, and collections, etc., which belong to the out-of-the-price charges of the VAT, should be subject to the VAT, and the sales tax will not be imposed.

(2) The recovery money obtained by insurance enterprises is not subject to business tax.

II. Issues on Applicable Tax Items

(1) The film distribution unit will transfer the broadcasting right of film prints to the film exhibition unit within a certain period of time by renting out the film prints, and the act of transferring the film prints to the film exhibition unit will be subject to business tax according to the item of "Transfer of Intangible Assets".

(2) Units and individuals engaging in express delivery business are subject to business tax under the tax item of "postal and telecommunication industry".

(3) Income from the operation of ropeways at tourist attractions is subject to business tax under the "tourism" item of the "service industry" tax item.

(4) units and individuals to open "Internet cafes" income, according to the "entertainment industry" tax items levied business tax.

(5) Telecommunication business (including basic telecommunication business and value-added telecommunication business, hereinafter the same) provided by telecommunication units (referring to telecommunication enterprises and units approved by the telecommunication administrative department to engage in telecommunication business, hereinafter the same) shall be subject to business tax under the tax item of "postal and telecommunication industry".

Basic telecommunication business referred to above refers to the business of providing public *** network infrastructure, public *** data transmission and basic voice communication services, specifically including fixed network domestic long-distance and local telephone business, mobile communication business, satellite communication business, Internet and other data transmission business, network element leasing and sale business, leasing of telecommunication equipment and circuits, network access and network hosting business, international telecommunication infrastructure international telecommunication business, and international telecommunication infrastructure international telecommunication infrastructure business, and the business tax under the tax item of "Post and Telecommunication Industry". hosting business, international telecommunication infrastructure international telecommunication business, wireless paging business and basic telecommunication business for resale.

(xix) Units engaged in property management shall take the balance of all revenues related to property management less the price of water, electricity and gas paid on behalf of the owner as well as the price of water, electricity and gas paid on behalf of the tenant and the rent of the house as turnover.

Expanded reading: insurance how to buy, which is good, hand to teach you to avoid the insurance of these "pit"