The enterprise is at a loss or needs to pay business tax; Business tax is not enterprise income tax. No matter whether the enterprise loses money or not, as long as there is income that should pay business tax, it is necessary to pay business tax and surcharges.
It is mainly caused by the approved collection method, and the taxable income is calculated according to the total invoice multiplied by the taxable income rate, which belongs to the approved collection; As long as the unit has income and the taxable income is positive, the enterprise income tax must be paid in proportion, regardless of whether the actual loss or profit of the enterprise far exceeds the approved profit.
2065438+May 2005, the reform plans of the last three industries of Jian 'an Real Estate, Finance and Insurance, and Life Service will be launched, and the possibility of implementation by different industries will not be ruled out. Among them, the value-added tax rate of Jian 'an real estate is tentatively set at 1 1%, and the financial insurance and life service industry is 6%. This means that after entering the second half of 20 15, China will bid farewell to business tax in an all-round way.
Extended data:
The tax basis of business tax is the turnover of providing taxable services, transferring intangible assets or selling real estate, collectively referred to as turnover. The turnover of business tax is generally determined according to the following principles:
(1) Turnover is the total price and other expenses charged by the taxpayer to the other party for providing taxable services. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and various out-of-price charges.
(2) Through positive listing, it is stipulated that some expenses of some projects can be deducted. For example, advertising fees paid by advertising companies to the media can be deducted, and tickets and transportation fees paid by travel agencies on behalf of tourists can be deducted.
(3) Where a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order:
(1) Approved according to the average price of similar taxable services provided by taxpayers or sales of real estate;
② Approved according to the average price of similar taxable services provided by taxpayers or similar real estate sold;
③ The taxable value is formed according to the following formula: taxable value = operating cost or engineering cost ×( 1+ cost profit rate) ÷( 1- business tax rate).
(4) When calculating the turnover, the foreign exchange income obtained by taxpayers should be converted into RMB at the foreign exchange market price. The RMB conversion rate of the turnover can choose the national foreign exchange quotation on the day when the turnover occurs or 1 day of the current month (in principle, it is the middle price).
Baidu encyclopedia-business tax