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营业税法英文版
PROVISIONALREGULATIONSOF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESSTAX
（StateCouncil:
13December1993）
WholeDoc.
Article1
Allunitsandindividualsengagedinthe provision of services as
prescribedinthese Regulations （hereinafter referred to as 'taxable
services'）,thetransferofintangibleassetsor the sale of immovable
propertieswithintheterritoryofthePeople'sRepublicofChinashallbe
taxpayersofBusinessTax（hereinafterreferredto be 'taxpayers'）, and
shallpayBusinessTaxinaccordancewiththeseRegulations.
Article2
ThetaxableitemsandtaxratesofBusinessTaxshall be determined
inaccordancewiththe
attachedtotheseRegulations.
Any adjustments to the taxable items and tax rates shall be
determinedbytheStateCouncil.
The specific tax rates applicable to taxpayers engaged in
entertainmentbusinessesshallbedeterminedbythe People's governments
oftheprovinces,autonomousregionsandmunicipalitiesdirectlyunderthe
centralgovernmentwithin the range prescribed by these Regulations.
Article3
Fortaxpayersengaged in taxable activities under different tax
items,theturnover,transferandsalesamounts（hereinafter referred to
as'turnover'）under different taxable items shall be accounted for
separately.Iftheturnoverhasnotbeen accounted for separately, the
highertaxrateshallapply.
Article4
Fortaxpayersproviding taxable services, transferring intangible
assetsonsellingimmovableproperties,thetaxpayableshallbe computed
accordingtotheturnoverandtheprescribedtaxrates. The formula for
computingthetaxpayableisasfollows:
Taxpayable=TurnoverxTaxrate
ThetaxpayableshallbecomputedinRenminbi,The turnover of the
taxpayersettledinforeigncurrenciesshallbe converted into Renminbi
accordingtotheexchangerateprevailingintheforeignexchangemarket.
Article5
Theturnoverofthetaxpayersshallbethe total consideration and
allotherchangesreceivablefromthepayersfortheprovisionof taxable
servicestransferofintangibleassetsorsalesofimmovablepropertiesby
thetaxpayers,exceptforthefollowingsituations:
（1）Fortransportationenterpriseswhichcarrypassengersor cargoes
fromtheterritory of the People's Republic of China to over seas
locationsandtrans-shippassengersor cargoes to other transportation
enterprisesoverseas,theturnover shall be the balance of transport
chargesforthewholejourneyless the transport charges paid to the
sub-contractedtransportationenterprises.
（2）Fortravelenterpriseswhichorganizetourist groups to travel
outsidetheterritoryofthePeople'sRepublicofChina and sub-contract
toothertravelenterprisesoverseas,theturnovershallbethebalanceof
thetouristchargesforthewholejourneylessthepaymentsmadeto those
sub-contractedtravelenterprises.
（3）For the main contractors in the construction business who
sub-contractworktoothers,theturnovershall be the balance of the
totalcontractsumlessthepaymentsmadetothesub-contractors.
（4）Forre-lendingbusinesses,theturnovershallbethe balance of
interestonlendinglesstheinterestonborrowing.
（5）Forbusinessesbuyingandsellingforeigncurrencies, marketable
securitiesandfutures,theturnovershallbethebalanceof the selling
priceslessthebuyingprices.
（6）OthersituationsasregulatedbytheMinistryofFinance.
Article6
ThefollowingitemsshallbeexemptfromBusinessTax:
（1）Nursingservicesprovidedbynurseries,kindergartens,homes for
theaged, welfare institutions for the handicapped, matchmaking and
funeralservices.
（2）Servicesprovidedonindividualbasisbythedisabled.
（3）Medicalservicesprovidedbyhospitals,clinicsandothermedical
institutions.
（4）Educationalservicesprovidedbyschools and other educational
institutions; and services provided by students participating in
work-studyprograms.
（5） Agricultural mechanical ploughing, irrigation and drainage,
preventionand treatment of plant diseases and insect pests, plant
protection,insurance for farming and animal husbandry, and related
technicaltrainingservices;breedingandthepreventionandtreatment of
diseasesofpoultry,livestockandaquaticanimals.
（6）Admissionfeesfor cultural activities conducted by memorial
hall,museum,culturalcentre,artgallery,exhibition hall, academy of
paintingandcalligraphy,libraryandculturalprotectiveunits;admission
fees for cultural and religious activities conducted at places of
religiousworship.
Exceptasstipulated in the above paragraphs, the Business Tax
exemptionandreductionitemsshallberegulated by the State Council.
Localgovernmentsordepartmentsshallnotregulateanytax exemption or
reductionitems.
Article7
Fortaxpayersengaged in tax exempt or tax reduced items, the
turnovershallbeaccountedforseparately.iftheturnoverhas not been
separatelyaccountedfor,noexemptionofreductionisallowed.
Article8
FortaxpayerswhoseturnoverhasnotreachedtheBusinessTaxminimum
thresholdstipulatedbytheMinistryofFinance,theBusinessTaxshallbe
exempt.
Article9
ThetimeatwhichaliabilitytoBusinessTax arises shall be the
dateonwhichthebusinessproceedsarereceivedordocumentedevidenceof
righttocollectbusinessproceedsisobtainedbythetaxpayer.
Article10
BusinessTaxshallbecollectedbythetaxauthorities.
Article11
BusinessTaxwithholdingagentsareasfollows:
（1） For financial institutions entrusted to grant loans, the
entrustedfinancialinstitutionsshallbethewithholdingagents.
（2）Forsub-contractingofconstruction and installation business,
themaincontractorsshallbethewithholdingagents.
（3）Other withholding agents as stipulated by the Ministry of
Finance.
Article12
TheplaceforthepaymentofBusinessTaxisasfollows:
（1）Taxpayersprovidingtaxableservicesshallreportandpaytax to
thelocalcompetenttaxauthoritieswherethetaxableservicestakeplace.
Taxpayersengagedinthetransportationbusinessshallreportandpay tax
tothelocalcompetenttaxauthoritieswherethebusinessestablishmentis
located.
（2）Taxpayerstransferringlanduserightsshallreportand pay tax
tothe local competent tax authorities where the land is located.
Taxpayerstransferringotherintangibleassetsshallreportandpaytaxto
thelocalcompetenttaxauthoritieswheretheestablishmentislocated.
（3）Taxpayerssellingimmovablepropertiesshallreportand pay tax
tothelocalcompetenttaxauthoritieswheretheimmovableproperties are
located.
Article13
TheBusinessTaxassessableperiodshall be five days, ten days,
fifteendaysoronemonth.Theactualassessableperiodoftaxpayersshall
bedeterminedbythecompetenttaxauthoritiesaccordingtothe magnitude
ofthetaxpayableofthe taxpayers; tax that cannot be assessed in
regularperiodsmaybeassessedonatransaction-by-transactionbasis.
Taxpayersthatadoptonemonthasanassessableperiod shall report
andpaytaxwithintendays following the end of the period. If an
assessableperiodoffivedays,tendaysorfifteendaysis adopted, the
taxshallbeprepaidwithinfivedaysfollowingtheendoftheperiod and
amonthlytaxreturnshallbefiledwithanybalanceof tax due settled
withintendaysfromthefirstdayofthefollowingmonth.
Thetaxpaymentdeadlinesforwithholdingagentsshallbe determined
withreferencetothestipulationsoftheabovetwoparagraphs.
Article14
ThecollectionandadministrationofBusinessTaxshallbe conducted
inaccordancewiththerelevantregulationsoftheRepublic of China on Tax Collection and Administration> and these
Regulations.
Article15
ThecollectionofBusinessTaxfrom foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutionsoftheStandingCommitteeoftheNational People's Congress.
Article16
TheMinistryofFinanceshallberesponsiblefor the interpretation
oftheseRegulationsandfortheformulationof the Detailed Rules and
RegulationsfortheImplementationoftheseRegulations.
Article17
TheseRegulationsshallcomeintoeffectfromJanuary 1, 1994, The
promulgatedbytheStateCouncilonSeptember18,1984shall be repealed
onthesamedate.
BUSINESSTAXTAXABLEITEMSANDTAXRATESTABLE
-----------------------------------------------------------------------
Taxable
items Scopeofcharge TaxRate%
-----------------------------------------------------------------------
1.Communications
andtransportation Transportationbyland,water, 3
airandpipeline,loading
unloadinganddelivery
2.Construction Construction,installation,
repair,decorationandother
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