Question 2: What does it mean to sell taxable services? It should be to provide taxable services. Taxable service refers to the income of some service items other than the sale of goods, which is taxable, as opposed to non-taxable services.
Mainly exists in the value-added tax and business tax.
VAT taxable services: processing, repair and replacement;
Taxable business tax services: transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
2. What does it mean to sell taxable services? What should be taxed is the income from providing certain services rather than selling goods.
Question 3: What do services in taxable services mean? The so-called labor service refers to the activity of providing services to others in the form of labor.
Taxable services refer to services that should pay relevant taxes. All activities that provide services to others in the form of labor should pay relevant taxes. Its income is taxable labor income.
Therefore, the scope of taxable services is very wide, not just services. It includes not only services such as industrial processing, repair and replacement that should pay value-added tax, but also services such as construction and installation, transportation and catering services that should pay business tax.
Question 4: What is the difference between taxable services and taxable goods? The scope and concept of VAT taxable services in the Provisional Regulations on VAT;
Article 1 of the Provisional Regulations on Value-added Tax stipulates: "Units and individuals that sell goods or provide processing, repair and repair services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations."
Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the processing mentioned in Article 1 of the Regulations refers to the business of processing goods by entrustment, that is, the entrusting party provides raw materials and main materials, and the entrusting party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function. "
Taxable goods refer to the sale of tangible movable property, including electricity, gas, heat and tap water.
Question 5: What does taxable service in business tax mean? Refers to services such as construction and installation services that are subject to business tax.
Question 6: What are the taxable services in business tax? Taxable services refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Question 7: What is the meaning of "taxable services" in the tax law? Taxable services refer to the income of some services other than the sale of goods, as opposed to non-taxable services.
Mainly exists in the value-added tax and business tax.
VAT taxable services: processing, repair and replacement;
Taxable business tax services: transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Question 8: What does VAT taxable service mean? Refers to maintenance services. Processing, repair and replacement services belong to VAT taxable services:
1, processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
2. Repair and replacement refers to the business of accepting the entrustment to repair damaged and disabled goods to restore them to their original state and function.
3. Processing, repair and replacement services refer to paid processing, repair and replacement services. However, employees employed by units or individual operators that provide processing, repair and replacement services for their own units or employers are not included.
4. The term "paid" includes money, goods or other economic benefits obtained from the buyer.
Question 9: What is taxable service? What is duty-free service? It depends on how the tax is defined.
If it is value-added tax, taxable services refer to processing, repair and replacement services, and other services are non-taxable services.
If it is business tax, taxable services refer to services other than processing, repair and replacement services, which belong to non-taxable services.
Question 10: What is taxable service in business tax? This should generally refer to all services provided by paying business tax, such as the construction industry.