培训课程
Business Tax (BT) 8
11. WITHHOLDING AGENT
Withholding agents are required to withhold the tax amount and pay directly to the tax authority in the following cases:
for sub-contracting, the main contractor is the withholding agent;
for overseas entity carries out taxable services in China and does not have an establishment in China, its agent or the assignee or the purchaser of the service shall be the withholding agent:
for individual public performance, the agent selling the tickets shall be the withholding agent:
u An agent sold tickets on behalf of a singer for RMB 18,000 and commission RMB8.000.
Business tax for the commission 8.000 x 5% = RMB 400:
Withholding business Lax I 8.00() x 3% = RMB54O
for reinsurance, the principal insurer will be the withholding agent;
for personal transfer of patent. trademark. copyright, etc. the assignee shall be the agent
¡® Question 8, December 2000)
Company U runs a hotel and a nursing home for aged people. In Jana 2000. the
income from the hotel was as follows. restaurant RMB 150.000, rent RMB l35.tJ0()
from karaoke: RMB 7.500 for song orders. RMB 18.000 for sales of drinks and RMH
45.000 for entrance tickets. The income from the nursing home is RMB 22.500
you arc required it¡¯ calculate:
11w business tax of (company U for January 2000
mock exam question
A construction company agreed to build an office building for RMI3 24 millions for a property development company It sub-contracted decoration to Company A for RMB 10.5 million After the construction. the property development company¡¯ faced financial difficulty and gave the construction company total Rib( million market value) 2 buildings as the payment of the construction fee: the construction cornpany save one of the building for self use purpose. another building RMB 3.3 million (market value) to Company A For the decoration fee.
Required:
Calculate the tax payable and withholding business tax for an companies respectively.
The construction company:
(I) Business tax for construction company = (24.000.000 - 10.500.000) 3%
RM B405.000
(2) Withholding business tax on behalf of¡¯ Company A 10.500.000 x 3%
RMB3 15.000
43) Business tax for sale of immovable properties = 3.300X)00 x 5% ¡°RMB165.000
The property development company:
(4) Business tax for sale of immovable properties 6.000,000 x 5% = RMB300.00()
Withholding agents are required to withhold the tax amount and pay directly to the tax authority in the following cases:
for sub-contracting, the main contractor is the withholding agent;
for overseas entity carries out taxable services in China and does not have an establishment in China, its agent or the assignee or the purchaser of the service shall be the withholding agent:
for individual public performance, the agent selling the tickets shall be the withholding agent:
u An agent sold tickets on behalf of a singer for RMB 18,000 and commission RMB8.000.
Business tax for the commission 8.000 x 5% = RMB 400:
Withholding business Lax I 8.00() x 3% = RMB54O
for reinsurance, the principal insurer will be the withholding agent;
for personal transfer of patent. trademark. copyright, etc. the assignee shall be the agent
¡® Question 8, December 2000)
Company U runs a hotel and a nursing home for aged people. In Jana 2000. the
income from the hotel was as follows. restaurant RMB 150.000, rent RMB l35.tJ0()
from karaoke: RMB 7.500 for song orders. RMB 18.000 for sales of drinks and RMH
45.000 for entrance tickets. The income from the nursing home is RMB 22.500
you arc required it¡¯ calculate:
11w business tax of (company U for January 2000
mock exam question
A construction company agreed to build an office building for RMI3 24 millions for a property development company It sub-contracted decoration to Company A for RMB 10.5 million After the construction. the property development company¡¯ faced financial difficulty and gave the construction company total Rib( million market value) 2 buildings as the payment of the construction fee: the construction cornpany save one of the building for self use purpose. another building RMB 3.3 million (market value) to Company A For the decoration fee.
Required:
Calculate the tax payable and withholding business tax for an companies respectively.
The construction company:
(I) Business tax for construction company = (24.000.000 - 10.500.000) 3%
RM B405.000
(2) Withholding business tax on behalf of¡¯ Company A 10.500.000 x 3%
RMB3 15.000
43) Business tax for sale of immovable properties = 3.300X)00 x 5% ¡°RMB165.000
The property development company:
(4) Business tax for sale of immovable properties 6.000,000 x 5% = RMB300.00()
