Part Ten Other types of tax accounting

City Maintenance and Construction Tax Definition: City maintenance and construction tax, is the country to engage in business, value-added tax, consumption tax, business tax units and individuals, with its actual pay three tax as the tax basis, calculating a tax levy.

City Maintenance and Construction Tax Characteristic: ( 1) belonging to a specific purpose tax. ( 2) belongs to an additional tax. ( 3) collection of a wide range of. ( 4 ) according to the size of urban construction design of rate.

City Maintenance and Construction Tax  City maintenance and construction tax levy scope: City maintenance and construction tax levy scope including city, county, organizational system, as well as the provisions of the tax law collection" three tax" in other areas. City, town, towns, should take the administrative division as the standard, can not expand or shrink the administrative region jurisdiction.

Rates: 1) located in downtown city taxpayers, the tax rate is 7%; ( 2) taxpayers located in counties, towns, the tax rate is 5%; ( 3) the location of the taxpayer is not in the urban area of the city, town, towns, the tax rate is 1% City Maintenance and Construction Tax

City maintenance and construction tax payable calculation: Taxable income = actual pay value-added tax consumption tax actually paid +The actual payment of business tax + X applicable tax rate

Urban Land Use Tax  Definition: Urban land use tax is a city, town, towns and industrial and mining areas have the right of land use units and individuals, according to the actual occupation of the land area and the provisions of tax calculation of a tax levy.

Urban Land Use Tax Characteristic: 1) to the state-owned land as object of Taxation, to occupy the land levy. ( 2) the classification of amplitude tax, income tax with differential characteristics. ( 3) the taxation scope somewhat limited.

Urban Land Use Tax Urban land use tax levy scope ( 1) city. ( 2) the county. ( 3) the towns. ( 4) in mining areas.

Urban Land Use Tax Urban land use tax basis Urban land use tax to the taxpayer actual occupation of the land area ( M2 ) as the tax basis.

Urban Land Use Tax  Urban land use tax payable tax amount calculation  Taxable income = assessable land area ( M2 ) x amount applied

Vehicle and Vessel Use Tax –Definition: Travel tax is to travel as the object of Taxation, and to have the units and individuals of a tax levy. –Characteristic: ( 1) belonging to the property tax nature. –( 2) implementation of classification, grading ( of) the fixed rate.

Vehicle and Vessel Use Tax Travel tax levy object and scope: Travel tax collection object, is to be in our country management departments to register the vehicle ( in addition to the provisions of relief travel outside). The scope of taxation by the vehicle and ship two categories. The 1 vehicle ( 1) motor vehicle. ( 2) for motor vehicles. 2 ships ( 1) motor vessels. ( 2) a motor ship.

Vehicle and Vessel Use Tax Travel tax taxable amount calculation Travel tax according to different types of travel and the applicable tax standards respectively to calculate the amount of tax payable, the calculation formula is as follows:

Vehicle and Vessel Use Tax 1 in addition to truck outside the motor vehicle and non-motor vehicles should ratal = taxable vehicle quantity * unit tax 2 truck should ratal = taxable vehicle tonnage quantity * unit tax 3 ships should ratal = ship tonnage net tonnage number or quantity * unit tax

House Property Tax Definition: House Property tax is a property tax, in order to house the residual value of the taxable income tax basis or rent for housing property, the owner or operator of a property tax levy.

House Property Tax Characteristic: 1) belong to the individual property tax property tax. ( 2) the taxation scope somewhat limited. (3 ) combined with the housing is used to determine the taxation measures.

House Property Tax Property tax levy scope Property tax in real estate, refers to the housing form of property. Housing refers to the roof and enclosure structure ( wall or on both sides of a column ), to shelter from the wind and rain, can be used for people in the production, work, study, entertainment, residential or storage sites. " Real Estate Tax Tentative Regulations" provisions, property taxes in the city, town, towns and mining collection.

House Property Tax Property tax rate Property tax used proportional tax rate, according to the tax base, tax rate is divided into two: ( 1) to the property tax value for the tax base, tax rate is 1. 2%. ( 2) to real estate rental income tax base, tax rate is 12%. From January 1, 2001 onwards. the individual residential rental still used for living, has reduced 4% tax rate of real estate tax.

House Property Tax Property tax payable tax amount calculation Property tax payable is calculated as: 1 operating their own houses Property tax property tax payable = value x applicable tax rate Among them: property tax value = real estate values x ( 1 - original value abatement proportion ) 2 rental housing Property tax payable = property rental income x applicable tax rate

Stamp Tax Definition: Stamp duty is to the economic activities and economic exchanges bookend, receive, use economic certificate tax a tax levied. Because it is mainly used in the taxable documents paste stamps as the customs of the marker, named the stamp tax.

Stamp Tax Characteristic: ( 1) the taxation scope wide. ( 2) a low tax rate, the tax burden is light. ( 3) by the taxpayer to complete tax obligations

Stamp Tax Stamp tax levy scope: According to the regulations, the stamp tax scope includes five categories: 1 economic contract 2 according to the transfer of property rights The 3 business books 4 rights, license 5 by the financial sector to determine the taxation of other documents

Stamp Tax Stamp duty tax basis Stamp tax according to different tax items, are the implementation of ad valorem and from the amount assessed two collection methods. 1 ad valorem tax tax basis to determine the case 2 from the amount of tax tax basis to determine the case

Stamp Tax Stamp tax payable calculation: 1 ad valorem tax circumstances taxable amount calculation formula Taxable income = taxable amount x applicable tax rate 2 from the amount of tax cases taxable amount calculation formula Taxable income = document quantity * unit tax

Stamp tax accounting Stamp tax belongs to the disposable collection, does not need the provision of taxable income, the tax authorities do not exist and settlement problems. Therefore, enterprises pay stamp duty not to need through the" taxes payable" account. When the enterprise according to the provisions of the purchase of a revenue stamp, debit" management fees" account, credited "bank deposit" or" cash" account.

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