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1、第四章营业税法(一)（ThefourthchapterBusinessTaxLaw(1)）In2012,theCPAexamguidedthetaxlaw-thebasicclass(teacherYangJunspoke)[analysis]keychapter,scoresin5-10pointsbetween.[1.]thetaxableservicesforbusinesstaxareallservicesexceptforprocessing,repairingandrepairingservices(VAT)2.t
2、hetaxableassetsofbusinesstaxareassetsotherthantangiblemovableproperty(VAT),whicharetangiblerealestateandintangibleassets.3.ofthevalue-addedtaxforforeigntax,andbusinesstaxforthepricetax.Thesalestaxcanbedeductedfromtheincometax.Section1taxpayersandwithholdingagentsI.t
3、axpayers(1)thegeneralprovisionsofthetaxpayerTheunitsandindividualswhoprovidetaxableservices,transferintangibleassetsorsellimmovablepropertywithintheterritoryofthePeople'sRepublicofChinaaretaxpayersofbusinesstax.Meaningof"territory"1.unitsorindividualsprovidingoracce
4、ptingtaxableserviceswithintheterritoryofthepeople'sRepublicofchina.2.thetransferredintangibleassets(excludingtherighttotheuseofland)ofthereceivingunitorindividualintheterritory.3.landtransferredorleasedfortheuseoflandwithintheterritory.4.realestatesoldorleasedwithin
5、theterritory.Themeaningoftaxableact:Theactofprovidingtaxableservices,paidforthetransferofownershiporuseofintangibleassets,andthetransferofownershipofimmovablepropertywithcompensation.Includingtransportation,construction,financeandinsuranceindustry,cultureandsportsin
6、dustry,entertainmentindustry,serviceindustryandother9majorcategoriesoflabor;laborunitsandindividualindustrialandcommercialhouseholdshiredfortheunitsandtheiremployersdonotbelongtotheBusinessTaxTaxableservices.Laborinsurance:onereferstothedomesticinsuranceinstitutions
7、withintheterritoryofthesubjectmatterdoesnotprovideinsurance,includingdomesticinsuranceinstitutionsprovidedforexportgoodsinsurancereferstoinsurance;twooverseasinsuranceinstitutionsintheterritoryofthegoodsprovidedbythesubjectmatter.(simplyspeaking,lookatthesubject.)(t
8、wo)thespecialprovisionsofthetaxpayer;RailwayTransportDepartmenttaxpayers:theirrespectiveregulatoryagenciesTheunittocontractedorleased,thea
