试谈营业税实施条例细则英文版.docx

1、试谈营业税实施条例细则英文版DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLES REPUBLIC OF CHINA ON BUSINESS TAX (Ministry of Finance: 25 December 1993) Whole Doc. Article 1 TheseDetailedRulesareformulatedinaccordance with the stipulations of Article 16 of (hereinafterreferredtoasthe

2、 Regulations). Article 2 Taxable services as mentionedinArticle1oftheRegulations refers to services within the scope of taxable items in the communications andtransportation,construction,financeandinsurance,posts and telecommunications,cultureandsports, entertainment and service industries. Processi

3、ng, repairandreplacementarenottaxableservicesas mentioned in the Regulations (hereinafter referredtoasnon-taxable services). Article 3 The foreign exchange, marketable securities and futuresbuyingand selling business as mentioned in Item 5 of Article 5 oftheRegulations refers to the foreign exchange

4、, marketable securities andfuturesbuying and selling business carried on by financial institutions (including banks and non-bank financial institutions). The buying andsellingofforeign exchange, marketable securities or futures bynon-financialinstitutions or individuals shall not be subject to Busin

5、ess Tax. Futures as mentioned in Item 5 ofArticle5oftheRegulations refer to non-commodities futures. Futuresoncommoditiesshallnotbe subject to Business Tax. Article 4 Provision of taxable services, transfer of intangible assets orthe sale of immovable properties as mentioned in Article 1 of the Regu

6、lations referstoactivitiesofproviding taxable services, transferring intangible assets or ownership of immovable properties with consideration (hereinafter referred to as the taxable activities). However,taxable services provided by the staff employed by units orindividualoperators to their own unit

7、s or employers shall not be included therein. The term with consideration intheprecedingparagraphincludes receipt of currency, goods and other economic benefits. For units or individuals thatselltheirnewlyself-constructed buildings(hereinafterreferredtoasself-construction), their self-construction a

8、ctivities shall be regardedasprovisionoftaxable services. Transfers of limited property rights, orpermanentrights,touse immovable properties, and transfers by units ofimmovablepropertiesby way of gifts to others shall be regarded as sales of immovable properties. Article 5 A sales activity that invo

9、lves both taxableservicesandgoodsis deemedtobeamixedsalesactivity.Mixedsales activities of enterprises, enterprise units or individual business operators engagedin production, wholesale or retail of goods shall be classified assalesof goods, and Business Tax shall not be leviedonthesales;mixedsales

10、activities of other units and individuals shall be classified as provision of taxable services, and Business Tax shall be levied on the sales. Whether taxpayers sales activities are mixed sales activitiesshall be determined by the collection authorities under the State Administration of Taxation. Go

11、ods as mentioned inParagraph1referstotangiblemoveable goods, including electricity, heat and gas. Enterprises,enterpriseunitsorindividualbusinessoperators engaged in the production, wholesale and retail of goods as mentionedin Paragraph 1 include enterprises,unitswithanenterprisenatureand individual

12、 businessoperatorsengagedprincipallyintheproduction, wholesale and retail of goods,andalsoengagedintaxableservices. Article 6 For taxpayers engaged in both taxable services and the sales of goods or non-taxable services, the sales amountoftaxableservicesandthe sales amount of goods ornon-taxableserv

13、icesshallbeaccountedfor separately. For taxpayers that have not accounted for separately or cannot account for accurately, the taxable servicesandgoodsandnon-taxable services shall together be subject to Value Added Tax,andBusinessTax shall not be levied. Whether the taxable services engaged concurr

14、entlybytaxpayersare together subject to Value Added Tax, this tax shall be determinedbythe collection authorities under the State Administration of Taxation. Article 7 Except as otherwise stipulated in Article 8 of these DetailedRules, any one of the following activities shallberegardedasprovisionof

15、 taxable services, transfer ofintangibleassetsorsaleofimmovable properties within the territory of the Peoples Republic of China (hereinafter referred toaswithintheterritory)asmentionedin Article 1 of the Regulations: (1) Provision of services occurs within the territory; (2) Transportation from wit

16、hin the territory of passengers orcargos to outside the territory; (3) Organization of tourist groups withintheterritorytotravel outside the territory; (4) Transfer of intangible assets to be used within the territory. (5) Sales of immovable properties located within the territory Article 8 Any one

17、of the followingsituationsshallbeprovidinginsurance services within the territory: (1) Insurance services provided by insurance organizations within the territory, except for insurance provided forexportgoodsbyinsurance organizations within the territory. (2) Insurance services provided byinsuranceo

18、rganizationsoutside the territory in relation to goods within the territory. Article 9 Units as mentioned inArticle1oftheRegulationsrefersto State-owned enterprises, collectively owned enterprises, private enterprises, joint stock enterprises, other enterprises and administrative units, institutions

19、, military units, social groups and other units. Individuals as mentioned in Article 1 of the Regulations refersto individual industrial or commercial households and other individualsthat have business activities. Article 10 For enterprises which lease or contracttoothertooperate,the lessees or sub-

20、contractors shall be the taxpayer. Article 11 Except otherwise stipulated in Article 12 oftheseDetailedRules, units that are liable to Business Tax shall bethosethathavetaxable activities and receive money, goods or other economicbenefitsfromthe other parties. They shall include units both with and

21、withoutindependent accounting. Article 12 The taxpayer for the business of central railway transportation shall betheMinistryofRailways.Thetaxpayersforthe business of Sino-foreign equity joint venturerailwaytransportationshallbethe joint venture railway companies. The taxpayers for the businessofloc

22、al railwaytransportationshallbethelocalorganizationforrailway administration.The taxpayers for the business of provisional administration forinfrastructuralroutetransportationshallbethe organization for provisional administration for infrastructural routes. Units engaged in the business of waterway,

23、 air,pipelineandother land transportation liable to Business Tax shall be those units engaged in transportation business and accountable for profit or loss. Article 13 Charges of legislative, judicial and administrative authoritiesthat meet the following conditions shall not be subject to Business T

24、ax; (1) Charges which are permitted under official documents by the State Council, provincialPeoplesgovernments,orthefinanceorpricing departments thereunder, and where the charging standard isinaccordance with the stipulations of the documents. (2) Charges which are collected directly by the legisla

25、tive, judicial and administrative authorities themselves. Article 14 Other charges as mentioned in Article 5 oftheRegulationsshall include handing fees,funds,fundraisingfees,receiptsonbehalf, payment on behalf and other charges of every naturereceivedfromother parties. All other charges shall be inc

26、luded in the turnover in computingthe tax payable regardless ofthetreatmentsapplicableaccordingtothe stipulations of the accounting policies. Article 15 Wherethepricesofthetaxpayersprovidingtaxableservices, transferringintangibleassetsorsellingimmovableproperties are obviouslylowandwithoutproperjust

27、ification,thecompetent tax authorities shall have the right to determine theturnoveraccordingto the following sequence: (1) Determined according to the average pricesofsimilarservices provided or similar immovable properties sold by the taxpayers in the same month. (2) Determined according to the av

28、erage pricesofsimilarservices provided or similar immovable properties sold by the taxpayers in the most recent period. (3) Determined according to the following formula: Assessable Operating(1 + the cost plus margin rate) value = costs orX- Project costs(1 - Business Tax rate) The cost-plus margin rate in the above formula shall be determined by the tax authorities underthePeoplesgovernmentsoftheprovinces, autono