Traditional Culture Encyclopedia - Travel guide - What business scope can issue service industry invoices?

What business scope can issue service industry invoices?

The business scope of the following industries is to issue services and invoices:

Proxy folding

Agency refers to the business that customers handle entrusted matters, including buying and selling goods, acting as an agent for import and export, introducing services and other agency services. 1. Purchasing goods refers to the business of purchasing or selling goods on commission, settling accounts according to the actual purchase or sales amount, and collecting handling fees. 2. Acting for import and export refers to handling the import and export business of goods or services. 3. Introduction service refers to the business of intermediary agencies to introduce the two sides to negotiate transactions or other matters. 4. Other agency services refer to businesses entrusted with other matters other than the above matters. The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.

Hotel industry folding

Hotel industry refers to the industry that provides accommodation services.

Catering industry folding

Catering industry refers to the business of providing food consumption services for customers by providing food and food places at the same time. Services provided by restaurants, restaurants and other catering service places for customers to entertain themselves in the form of singing and dancing activities during meals should be taxed under the heading of "entertainment industry".

Tourism folding

Tourism refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.

Warehouse folding

Warehousing refers to the business of storing and keeping goods on behalf of customers by using warehouses, freight yards or other places.

Leasing industry folding

Leasing industry refers to the business of transferring venues, houses, articles, equipment or facilities to others for use within the agreed time. According to the classification methods of the United Nations and the World Trade Organization, the service industry mainly includes 1 1: business services (including professional services, computer services, dry rental services, etc. ); Communication services (including postal services, express delivery services, telecommunications services, audio-visual services, etc.). ); Construction and related engineering services; Distribution services (including commission agency services, wholesale services, retail services, franchise services, etc.). ); Educational services; Environmental services; Financial services (including insurance and insurance-related services, banking and other financial services, securities services, etc.). ); Health-related services and social services; Tourism and tourism-related services; Recreation, culture and sports services; Transportation services (including sea transportation services, inland river transportation services, air transportation services, space transportation services, railway transportation services, road transportation services, pipeline transportation services, transportation auxiliary services and other types). The service industry has experienced a long historical process from service circulation to service life and then to service production. The social nature of service industry also changes with the development of history. In the pre-capitalist society, it mainly served slave owners and feudal owners, and most of them were operated by small producers, so it had the nature of small commodity economy. Capitalist service industry aims at profit, and the relationship between capitalists and service workers is employment. The socialist service industry is based on public ownership of the means of production and aims at improving people's material and cultural living standards. It is an industry that truly serves the production, circulation and consumption of the whole society.

Advertising folding

Advertising invoices look different in different places. There are both handwritten and organic, usually with watermarks, and some places have no watermarks.

At present, there are two kinds of advertising invoices produced by Chongqing local tax producer: computer version and manual version. Shanxi advertising business should use service industry invoices.

In July 2009, in order to unify the printing and use of local tax invoices in Guangdong Province, standardize invoice management and reduce the burden on taxpayers, some types of invoices were degenerated while replacing invoices. For example, the advertising invoice was cancelled and replaced by a new Guangdong local tax invoice.

Fold and edit this paragraph for specific tax items.

Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.

The service industry business tax rate is 5%.

(2) Specific tax items of entertainment industry

Entertainment industry refers to the business of providing places and services for entertainment activities, including operating karaoke bars, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling alleys, Internet cafes, amusement parks and other entertainment places, as well as providing services for customers' entertainment activities. Catering services and other services provided by entertainment venues to customers are also taxed according to the entertainment industry.

The entertainment industry is subject to a range tax rate of 5%~20%, and the specific applicable tax rate is determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to local actual conditions within the range stipulated in the tax law. However, it is stipulated that business tax will be levied at the rate of 20% on entertainment activities such as nightclubs, karaoke bars, dance halls, shooting, hunting, horse racing, games and golf from May 1 2006.

Therefore, financial personnel should be good at analyzing the nature of economic business and accurately dividing tax items when conducting accounting. This will directly affect the tax burden of enterprises. For example, there is a big difference between operating an Internet cafe directly with a house in trust and operating an Internet cafe by another company after renting out the house. The former runs a bar and belongs to the entertainment circle; The latter is a rental house and belongs to the service industry.

2. Calculation and accounting treatment of business tax

The calculation formula of payable business tax is as follows:

Taxable amount = operating income × applicable tax rate

The business tax payable according to regulations shall be accounted for by the subjects of "business tax and surcharges" and "tax payable-business tax payable". Here are some examples.

3. Special treatment of business tax of hotel catering enterprises

(1) Taxable behaviors of different tax items.

According to the provisions of the tax law, if a hotel catering enterprise concurrently engages in taxable activities of different tax items, it shall calculate the turnover of different tax items separately, and then calculate the tax payable according to their respective applicable tax rates; If it is not accounted for separately, the tax payable shall be calculated from the high applicable tax rate.

(2) Mixed sales behavior

If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services and business tax is levied.

The above goods refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, business units and individual operators engaged in the production, wholesale and retail of goods include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in taxable services.

Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

(3) the act of concurrently engaging in taxable services and goods or taxable services.

Taxpayers engaged in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. Taxable services and goods or non-taxable services that are not accounted for separately or cannot be accurately accounted for shall be subject to value-added tax, and business tax shall not be levied.

Whether the taxable services operated by taxpayers should be subject to VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Where a taxpayer concurrently engages in tax reduction or exemption projects, the turnover of tax reduction or exemption projects shall be accounted for separately; If the turnover is not accounted for separately, it shall not be reduced or exempted.

(4) division of business tax and value-added tax.

Business tax and value added tax are turnover taxes. Business tax is mainly levied on various services, as well as on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, as well as on processing, repair and repair business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory. However, there are some specific differences in actual operation, and the country has made some specific regulations. Among them, the business involves hotels, restaurants, tourism and so on. According to the principle of mixed sales, it is easier to determine the scope of taxation. For example, the catering industry, while providing food, also provides cigarettes and other commodities, and business tax should be levied according to the catering industry. Another form of operation is self-made food in the catering industry, which can be sold both internally and externally. If the hotel sets up an independent accounting counter at the gate, it will not only provide homemade food (such as moon cakes, birthday cakes, fast food, etc. ) to its customers, but also to promote foreign sales, which is a part-time behavior. When dividing mixed sales or part-time operation, we must strictly distinguish the concepts of the two, so as to correctly divide the tax scope of business tax and value-added tax.

In other service industries, the situation is more complicated. For example, the photo studio opened by the hotel provides picture frames, photo albums and other commodities while taking wedding commemorative photos. Such mixed sales should be subject to business tax in accordance with other service industries. This is because this kind of sales business mainly provides labor services and sells goods at the same time. In this case, mixed sales should be subject to business tax.

Service industry invoices provided by the pilot area of changing business tax to value-added tax The pilot area of changing business tax to value-added tax provides transportation services (excluding railway transportation), research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services, and provides corresponding special invoices for value-added tax from the date of the pilot.