The business tax is a tax imposed on units and individuals engaged in various taxable services, pferring intangible assets and selling real estate in China.

Business tax has the characteristics of universal tax source, wide taxation and simple collection, which is conducive to raising the state's revenue.

The tax scope of business tax includes nine parts: pportation, construction, finance and insurance, post and telecommunications, cultural and sports industry, entertainment industry, service industry, pfer of intangible assets, and sale of real estate.

The taxpayers of business tax refer to the units and individuals engaging in the above taxable services and taxable activities, including enterprises, administrative institutions, military units, social organizations and other units, individual operators and other individuals who have business activities.

The tax rate of business tax is divided into three levels: the tax rate of pportation, construction, post and telecommunications, culture and sports industry is 3%; the tax rate of financial and insurance industry, service industry, real estate sales and pfer of intangible assets is 5%; entertainment industry applies 5% to 20% of the amplitude tax rate.

The construction industry refers to the construction and installation operations. The scope of Taxation includes: construction, installation, repair, decoration and other engineering operations of building and installation enterprises and individual operators; the construction teams of enterprises and institutions undertake the business of building, installation, repair, decoration and other engineering operations.

The formula for calculating the business tax in the construction industry is: the amount of tax payable = turnover, tax rate, and the turnover refers to the total price and extra price charged by the taxpayer to the other party.

The tax planning of business tax in the construction industry mainly includes the following ways.

Through cooperative housing construction, we plan to build a cooperative housing system, which means one party provides land use rights, the other side provides funds, and the two sides cooperate in building housing.

According to the notice of the answer to the business tax (1), the provisions of the national tax Letter No. 1995 [156], there are two ways to cooperate in building the house, that is, the pure "barter" method and the establishment of the "joint venture" mode. In the two ways, there are different tax obligations due to the specific circumstances.

Under such circumstances, taxpayers will achieve good results if they plan carefully.

Case 1: A, B two, cooperative housing, A provides land use rights, B provides funding.

A, B two enterprise agreement, after the building is completed, the two sides are equally divided.

After completion, it was assessed by the relevant departments that the building cost 10 million yuan, so A and B each allocated 5 million yuan of housing.

According to the above-mentioned notice, according to the above notice, A enterprises have the ownership of some new houses through the pfer of the right to use land, resulting in the obligation to pay the business tax for the pfer of intangible assets.

At this time, the turnover of the pfer of land use rights is 5 million yuan, and the business tax payable by A is 5 million yuan, 5% yuan = 250 thousand yuan.

If A enterprises carry out tax planning, they can not pay business tax.

The specific operation procedures are as follows: A enterprises set up joint ventures with land use rights and B enterprises in joint venture with currency capital, and jointly build houses. After the completion of housing, the two sides take risk sharing and profit sharing.

The current business tax law stipulates that the investment of intangible assets, participation in the distribution of the profits of the investor and the joint venture of investment, will not be imposed on the business tax.

Since the land use right invested by A to enterprises is intangible assets, there is no need to pay business tax.

Only in this way, A enterprises pay less taxes of 250 thousand yuan, thus achieving very good planning results.