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《012第十二讲 营业税计税依据(二)、营业税应纳税额的计算、营业税起征点与税收减免（）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、012第十二讲营业税计税依据(二)、营业税应纳税额的计算、营业税起征点与税收减免（）FifthtaxbasisofbusinesstaxTwo,specificprovisions(P90~P96)(***)1.transportationindustry(2011uncertainitemchoice)(1)theturnoverofthetransportationindustryisthetotaloperatingpriceandtheextracostofthetransportatio
2、nserviceprovidedbythetaxpayerswhoareengagedintransportation.(2)thetaxpayerwillbethetransportationbusinesstootherunitsorindividuals,withitstotalpriceandpricedeductionofexpensespaidtootherunitsorindividualtransportcosts"balance"turnover.(3)China'stransp
3、ortenterprisestotransportpassengersorcargoesintheoverseasterritory,replacedbyothertransportenterprisescarryingpassengersorcargo,topaythefullfreightcarrierminusshippingcompaniesafterthe"balance"turnover.AccordingtothelatestregulationsoftheStateAdminist
4、rationofTaxation,sinceJanuary1,2010,theinternationaltransportationservicesprovidedbydomesticunitsorindividualsareexemptedfrombusinesstax.2.theconstructionindustry(2010,2011TitleRadioButtonList)(1)thetaxpayerwillsubcontracttheconstructionprojecttoother
5、units,andthesumofthetotalpriceandtheextraexpensesdeductedfromtheprojectshallberegardedastheturnoverafterthepaymentofthesubcontractpaymenttootherunits.(2)thetaxpayertoprovideconstructionservices(excludingdecorationservices),theturnovershallincluderawma
6、terials,equipmentandothermaterialsandenergypriceforengineering,butdoesnotincludethecostoftheequipmentprovidedbyPartyconstruction.(3)ifthetaxpayerprovidesthedecorationservice,heshallconfirmtheturnoveraccordingtotheactualincomeoftheclient,includingthela
7、borcost,themanagementfeeandtheauxiliarymaterialfee(excludingthepriceofthematerialpurchasedbythecustomerandtheequipmentprice).(4)notaxtaxpayerselfoccupiedhousingacts;ifthetaxpayer(notincludingpersonalselfoccupiedhousingsales)willbebuilthousingforeignsa
8、les,theselfbehaviorshouldfirstpaybusinesstaxaccordingtothe"construction",accordingtothesaleofrealestatetopaybusinesstax.[aconstructioncompanycontractedanexample-RadioButtonList]constructionproject,thecompletionoftheengineeringsettlementobtaine
