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中华人民共和国营业税暂行条例(附英文)

1993年12月13日，国务院

    第一条在中华人民共和国境内提供本条例规定的劳务(以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳营业税。
    第二条营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
    税目、税率的调整，由国务院决定。
    纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。
    第三条纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、转让额、销售额(以下简称营业额)；未分别核算营业额的，从高适用税率。
    第四条纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：
    应纳税额=营业额×税率
应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
    第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用；但是，下列情形除外：
    (一)运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。
    (二)旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。
    (三)建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
    (四)转贷业务，以贷款利息减去借款利息后的余额为营业额。
    (五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。
    (六)财政部规定的其他情形。
    第六条下列项目免征营业税：
    (一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务；
    (二)残疾人员个人提供的劳务；
    (三)医院、诊所和其他医疗机构提供的医疗服务；
    (四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；
    (五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；
    (六)纪念馆、博物馆、文化馆、美术馆、展览馆、书画院、图书馆、文物保护单位举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。
    除前款规定外，营业税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
    第七条纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的营业额；未单独核算营业额的，不得免税、减税。
    第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
    第九条营业税的纳税义务发生时间，为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。
    第十条营业税由税务机关征收。
    第十一条营业税扣缴义务人：
    (一)委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。
    (二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。
    (三)财政部规定的其他扣缴义务人。
    第十二条营业税纳税地点：
    (一)纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
    (二)纳税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
    (三)纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
    第十三条营业税的纳税期限，分别为五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
    纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
    扣缴义务人的解缴税款期限，比照前两款的规定执行。
    第十四条营业税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
    第十五条对外商投资企业和外国企业征收营业税，按照全国人民代表大会常务委员会的有关决定执行。
    第十六条本条例由财政部负责解释，实施细则由财政部制定。
    第十七条本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国营业税条例(草案)》同时废止。

          附：营业税税目税率表
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税目                  征收范围                税率
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一、交通运输业        陆路运输、水路运输、          3％
                      航空运输、管道运输、
                      装卸搬运
二、建筑业            建筑、安装、修缮、装          3％
                      饰及其他工程作业
三、金融保险业                                      5％
四、邮电通信业                                      3％
五、文化体育业                                      3％
六、娱乐业            歌厅、舞厅、卡拉ＯＫ 5％－20％
                      歌舞厅、音乐茶座、台
                      球、高尔夫球、保龄球、
                      游艺
七、服务业            代理业、旅店业、饮            5％
                      食业、旅游业、仓储
                      业、租赁业、广告业
                      及其他服务业
八、转让无形资产      转让土地使用权、              5％
                      专利权、非专利技
                      术、商标权、著作
                      权、商誉
九、销售不动产        销售建筑物及其他              5％
                      土地附着物
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        PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX

(State Council: 13 December 1993)

          Whole Doc.
Article 1
     All units and individuals engaged in the provision of services as
prescribed in these Regulations (hereinafter referred to as 'taxable
services'), the transfer of intangible assets or the sale of immovable
properties within the territory of the People's Republic of China shall be
taxpayers of Business Tax (hereinafter referred to be 'taxpayers'), and
shall pay Business Tax in accordance with these Regulations.
Article 2
     The taxable items and tax rates of Business Tax shall be determined
in accordance with the <Business Tax Taxable Items and Tax Rates Table>
attached to these Regulations.
     Any adjustments to the taxable items and tax rates shall be
determined by the State Council.
      The specific tax rates applicable to   taxpayers   engaged   in
entertainment businesses shall be determined by the People's governments
of the provinces, autonomous regions and municipalities directly under the
central government within the range prescribed by these Regulations.
Article 3
     For taxpayers engaged in taxable activities under different tax
items, the turnover, transfer and sales amounts (hereinafter referred to
as 'turnover') under different taxable items shall be accounted for
separately. If the turnover has not been accounted for separately, the
higher tax rate shall apply.
Article 4
     For taxpayers providing taxable services, transferring intangible
assets on selling immovable properties, the tax payable shall be computed
according to the turnover and the prescribed tax rates. The formula for
computing the tax payable is as follows:
               Tax payable = Turnover x Tax rate
     The tax payable shall be computed in Renminbi, The turnover of the
taxpayer settled in foreign currencies shall be converted into Renminbi
according to the exchange rate prevailing in the foreign exchange market.
Article 5
     The turnover of the taxpayers shall be the total consideration and
all other changes receivable from the payers for the provision of taxable
services transfer of intangible assets or sales of immovable properties by
the taxpayers, except for the following situations:
     (1) For transportation enterprises which carry passengers or cargoes
from the territory of the People's Republic of China to over seas
locations and trans-ship passengers or cargoes to other transportation
enterprises overseas, the turnover shall be the balance of transport
charges for the whole journey less the transport charges paid to the
sub-contracted transportation enterprises.
     (2) For travel enterprises which organize tourist groups to travel
outside the territory of the People's Republic of China and sub-contract
to other travel enterprises overseas, the turnover shall be the balance of
the tourist charges for the whole journey less the payments made to those
sub-contracted travel enterprises.
     (3) For the main contractors in the construction business who
sub-contract work to others, the turnover shall be the balance of the
total contract sum less the payments made to the sub- contractors.
     (4) For re-lending businesses, the turnover shall be the balance of
interest on lending less the interest on borrowing.
     (5) For businesses buying and selling foreign currencies, marketable
securities and futures, the turnover shall be the balance of the selling
prices less the buying prices.
     (6) Other situations as regulated by the Ministry of Finance.
Article 6
     The following items shall be exempt from Business Tax:
     (1) Nursing services provided by nurseries, kindergartens, homes for
the aged, welfare institutions for the handicapped, matchmaking and
funeral services.
     (2) Services provided on individual basis by the disabled.
     (3) Medical services provided by hospitals, clinics and other medical
institutions.
     (4) Educational services provided by schools and other educational
institutions; and services provided by   students   participating   in
work-study programs.
     (5) Agricultural mechanical ploughing, irrigation and drainage,
prevention and treatment of plant diseases and insect pests, plant
protection, insurance for farming and animal husbandry, and related
technical training services; breeding and the prevention and treatment of
diseases of poultry, livestock and aquatic animals.
     (6) Admission fees for cultural activities conducted by memorial
hall, museum, cultural centre, art gallery, exhibition hall, academy of
painting and calligraphy, library and cultural protective units; admission
fees for cultural and religious activities conducted at places of
religious worship.
     Except as stipulated in the above paragraphs, the Business Tax
exemption and reduction items shall be regulated by the State Council.
Local governments or departments shall not regulate any tax exemption or
reduction items.
Article 7
     For taxpayers engaged in tax exempt or tax reduced items, the
turnover shall be accounted for separately. if the turnover has not been
separately accounted for, no exemption of reduction is allowed.
Article 8
     For taxpayers whose turnover has not reached the Business Tax minimum
threshold stipulated by the Ministry of Finance, the Business Tax shall be
exempt.
Article 9
     The time at which a liability to Business Tax arises shall be the
date on which the business proceeds are received or documented evidence of
right to collect business proceeds is obtained by the taxpayer.
Article 10
     Business Tax shall be collected by the tax authorities.
Article 11
     Business Tax withholding agents are as follows:
      (1) For financial institutions entrusted to grant loans, the
entrusted financial institutions shall be the withholding agents.
     (2) For sub-contracting of construction and installation business,
the main contractors shall be the withholding agents.
     (3) Other withholding agents as stipulated by the Ministry of
Finance.
Article 12
     The place for the payment of Business Tax is as follows:
     (1) Taxpayers providing taxable services shall report and pay tax to
the local competent tax authorities where the taxable services take place.
Taxpayers engaged in the transportation business shall report and pay tax
to the local competent tax authorities where the business establishment is
located.
     (2) Taxpayers transferring land use rights shall report and pay tax
to the local competent tax authorities where the land is located.
Taxpayers transferring other intangible assets shall report and pay tax to
the local competent tax authorities where the establishment is located.
     (3) Taxpayers selling immovable properties shall report and pay tax
to the local competent tax authorities where the immovable properties are
located.
Article 13
     The Business Tax assessable period shall be five days, ten days,
fifteen days or one month. The actual assessable period of taxpayers shall
be determined by the competent tax authorities according to the magnitude
of the tax payable of the taxpayers; tax that cannot be assessed in
regular periods may be assessed on a transaction-by-transaction basis.
     Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of five days, ten days or fifteen days is adopted, the
tax shall be prepaid within five days following the end of the period and
a monthly tax return shall be filed with any balance of tax due settled
within ten days from the first day of the following month.
     The tax payment deadlines for withholding agents shall be determined
with reference to the stipulations of the above two paragraphs.
Article 14
     The collection and administration of Business Tax shall be conducted
in accordance with the relevant regulations of the <Law of the People's
Republic of China on Tax Collection and Administration> and these
Regulations.
Article 15
     The collection of Business Tax from foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutions of the Standing Committee of the National People's Congress.
Article 16
     The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 17
     These Regulations shall come into effect from January 1, 1994, The
<Draft Regulations of the People's Republic of China on Business Tax>
promulgated by the State Council on September 18, 1984 shall be repealed
on the same date.

          BUSINESS TAX TAXABLE ITEMS AND TAX RATES TABLE
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Taxable
items                     Scope of charge                    Tax Rate %
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1. Communications
    and transportation   Transportation by land, water,                3
                         air and pipeline, loading
                         unloading and delivery
2. Construction         Construction, installation,
                         repair, decoration and other
                         engineering work                              3
3. Finance and insurance                                              5
4. Posts and
    telecommunications                                                 3
5. Culture and sports                                                 3
6. Entertainment        Singing bars, dance halls,                 5-20
                         karaoke lounges, commercial
                         music halls, musical tea
                         houses, billiards, golf,
                         bowling and amusement
                         facilities
7. Servicing            Agency, hotel, catering,                      5
                         tourism, warehousing,
                         leasing, advertising and
                         other services
8. Transfer of
    intangible assets    Transfer of land-use rights,                  5
                         patent rights, unpatchted
                         technologies, trade marks,
                         copyrights and goodwill
9. Sale of immovable
    properties           Sale of buildings and other                   5
                         attachments to land
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