BT
2015-11-15 21:15:51 0 举报AI智能生成
BT，全称BitTorrent，是一种分布式对等网络技术，用于在对等者之间分享大型文件。它采用高效的软件分发系统和点对点技术共享大体积的文件，如电影、电视节目、音乐、软件、图片等。BT协议将每个大文件分割成若干个小块，用户下载后互相进行交换，从而使得每个用户都可以从多个来源下载文件的不同部分。这样不仅提高了下载速度，还减轻了服务器的负担。然而，由于其能够快速传播大量内容，BT也被用于非法分发受版权保护的内容，导致了许多法律争议。
作者其他创作
大纲/内容
Scope
Provide taxable labor services
Entities who provide or receive service is in China
Transfer intangible assets
Who purchase intangible assets is in China
The sales of immovable property
Immovable properties are in China
Computation
Tax base=total consideration&additional fees
Price is obviously low: Tax payable=cost*(1+cost-profit ratio)*(1-BT rate)
Construction
Turnover includes the prices of raw materials equipment and material&energy used(exclude the price of equipment provided by construction party)
Self-manufactured goods and construction shall be counted separately.(VAT)
Finance and insurance
Interest of loan includes additional interest and default interest
Hotel&catering
For hotel industry the turnover is all income from residual services
For catering industry the turnover is the income of providing catering services
Sell off-site consumption foods are belongs to VAT
Other service
For labor service turnover shall deduct salary and social insurance
Tips
When calculating VAT or IIT, BT of construction or transferring immovable properties need to be confirmed.
Administration
Timing
Accepts payment in advance
When the advance payment are received
Transfer immovable assets or land use right as a gift
When the ownership is transferred
Self construction activities
When building is sold and turnover is received
Dead line
Tax period of 1 month or 1 quarter
Returns: within 15days
Tax period of 5,10,15 days
Advanced payment: within 5 days; Returns: within 15 days
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