营业税实施条例细则英文版

DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX(MinistryofFinance:25December1993)WholeDoc.Article1TheseDetailedRulesareformulatedinaccordancewiththestipulationsofArticle16ofProvisionalRegulationsofthePeople'sRepublicofChinaonBusinessTax(hereinafterreferredtoasthe'Regulations').Article2TaxableservicesasmentionedinArticle1oftheRegulationsreferstoserviceswithinthescopeoftaxableitemsinthecommunicationsandtransportation,construction,financeandinsurance,postsandtelecommunications,cultureandsports,entertainmentandserviceindustries.Processing,repairandreplacementarenottaxableservicesasmentionedintheRegulations(hereinafterreferredtoas'non-taxableservices').Article3Theforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusinessasmentionedinItem5ofArticle5oftheRegulationsreferstotheforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusinesscarriedonbyfinancialinstitutions(includingbanksandnon-bankfinancialinstitutions).Thebuyingandsellingofforeignexchange,marketablesecuritiesorfuturesbynon-financialinstitutionsorindividualsshallnotbesubjecttoBusinessTax.FuturesasmentionedinItem5ofArticle5oftheRegulationsrefertonon-commoditiesfutures.FuturesoncommoditiesshallnotbesubjecttoBusinessTax.Article4Provisionoftaxableservices,transferofintangibleassetsorthesaleofimmovablepropertiesasmentionedinArticle1oftheRegulationsreferstoactivitiesofprovidingtaxableservices,transferringintangibleassetsorownershipofimmovablepropertieswithconsideration(hereinafterreferredtoasthe'taxableactivities').However,taxableservicesprovidedbythestaffemployedbyunitsorindividualoperatorstotheirownunitsoremployersshallnotbeincludedtherein.Thetermwithconsiderationintheprecedingparagraphincludesreceiptofcurrency,goodsandothereconomicbenefits.Forunitsorindividualsthatselltheirnewlyself-constructedbuildings(hereinafterreferredtoas'self-construction'),theirself-constructionactivitiesshallberegardedasprovisionoftaxableservices.Transfersoflimitedpropertyrights,orpermanentrights,touseimmovableproperties,andtransfersbyunitsofimmovablepropertiesbywayofgiftstoothersshallberegardedassalesofimmovableproperties.Article5Asalesactivitythatinvolvesbothtaxableservicesandgoodsisdeemedtobeamixedsalesactivity.Mixedsalesactivitiesofenterprises,enterpriseunitsorindividualbusinessoperatorsengagedinproduction,wholesaleorretailofgoodsshallbeclassifiedassalesofgoods,andBusinessTaxshallnotbeleviedonthesales;mixedsalesactivitiesofotherunitsandindividualsshallbeclassifiedasprovisionoftaxableservices,andBusinessTaxshallbeleviedonthesales.Whethertaxpayers'salesactivitiesaremixedsalesactivitiesshallbedeterminedbythecollectionauthoritiesundertheStateAdministrationofTaxation.GoodsasmentionedinParagraph1referstotangiblemoveablegoods,includingelectricity,heatandgas.Enterprises,enterpriseunitsorindividualbusinessoperatorsengagedintheproduction,wholesaleandretailofgoodsasmentionedinParagraph1includeenterprises,unitswithanenterprisenatureandindividualbusinessoperatorsengagedprincipallyintheproduction,wholesaleandretailofgoods,andalsoengagedintaxableservices.Article6Fortaxpayersengagedinbothtaxableservicesandthesalesofgoodsornon-taxableservices,thesalesamountoftaxableservicesandthesalesamountofgoodsornon-taxableservicesshallbeaccountedforseparately.Fortaxpayersthathavenotaccountedforseparatelyorcannotaccountforaccurately,thetaxableservicesandgoodsandnon-taxableservicesshalltogetherbesubjecttoValueAddedTax,andBusinessTaxshallnotbelevied.WhetherthetaxableservicesengagedconcurrentlybytaxpayersaretogethersubjecttoValueAddedTax,thistaxshallbedeterminedbythecollectionauthoritiesundertheStateAdministrationofTaxation.Article7ExceptasotherwisestipulatedinArticle8oftheseDetailedRules,anyoneofthefollowingactivitiesshallberegardedasprovisionoftaxableservices,transferofintangibleassetsorsaleofimmovablepropertieswithintheterritoryofthePeople'sRepublicofChina(hereinafterreferredtoas'withintheterritory')asmentionedinArticle1oftheRegulations:(1)Provisionofservicesoccurswithintheterritory;(2)Transportationfromwithintheterritoryofpassengersorcargostooutsidetheterritory;(3)Organizationoftouristgroupswithintheterritorytotraveloutsidetheterritory;(4)Transferofintangibleassetstobeusedwithintheterritory.(5)SalesofimmovablepropertieslocatedwithintheterritoryArticle8Anyoneofthefollowingsituationsshallbeprovidinginsuranceserviceswithintheterritory:(1)Insuranceservicesprovidedbyinsuranceorganizationswithintheterritory,exceptforinsuranceprovidedforexportgoodsbyinsuranceorganizationswithintheterritory.(2)Insuranceservicesprovidedbyinsuranceorganizationsoutsidetheterritoryinrelationtogoodswithintheterritory.Article9UnitsasmentionedinArticle1oftheRegulationsreferstoState-ownedenterprises,collectivelyownedenterprises,privateenterprises,jointstockenterprises,otherenterprisesandadministrativeunits,institutions,militaryunits,socialgroupsandotherunits.IndividualsasmentionedinArticle1oftheRegulationsreferstoindividualindustrialorcommercialhouseholdsandotherin