营业税实施条例细则英文版.docx
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营业税实施条例细则英文版.docx
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营业税实施条例细则英文版
DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX
(MinistryofFinance:
25December1993)
WholeDoc.
Article1
These Detailed Rules are formulated in accordance with the
stipulationsofArticle16of RepublicofChina on Business Tax> (hereinafter referred to as the 'Regulations'). Article2 "Taxableservices"asmentioned in Article 1 of the Regulations referstoserviceswithinthescopeoftaxableitemsinthecommunications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment and service industries. Processing,repair and replacement are not taxable services as mentionedintheRegulations(hereinafterreferred to as 'non- taxable services'). Article3 "Theforeignexchange,marketablesecuritiesandfutures buying and sellingbusiness"asmentionedinItem5ofArticle5of the Regulations referstotheforeignexchange,marketablesecuritiesand futures buying andsellingbusinesscarriedonbyfinancialinstitutions(includingbanks andnon-bankfinancialinstitutions).Thebuyingand selling of foreign exchange,marketablesecuritiesorfuturesby non-financial institutions orindividualsshallnotbesubjecttoBusinessTax. "Futures"asmentionedinItem5of Article 5 of the Regulations refertonon-commoditiesfutures.Futures on commodities shall not be subjecttoBusinessTax. Article4 "Provisionoftaxableservices,transferofintangibleassetsor the saleofimmovableproperties"asmentionedinArticle1oftheRegulations refers to activities of providing taxable services, transferring intangibleassetsorownershipofimmovablepropertieswithconsideration (hereinafterreferredtoasthe'taxableactivities'). However, taxable servicesprovidedbythestaffemployedbyunitsor individual operators totheirownunitsoremployersshallnotbeincludedtherein. Theterm"withconsideration"in the preceding paragraph includes receiptofcurrency,goodsandothereconomicbenefits. Forunitsorindividualsthat sell their newly self- constructed buildings (hereinafter referred to as 'self- construction'), their self-constructionactivitiesshallberegarded as provision of taxable services. Transfersoflimitedpropertyrights,or permanent rights, to use immovableproperties,andtransfersbyunitsof immovable properties by wayofgiftstoothersshallberegardedassalesofimmovableproperties. Article5 Asalesactivitythatinvolvesbothtaxable services and goods is deemed to be a mixed sales activity. Mixed sales activities of enterprises,enterpriseunitsorindividualbusinessoperatorsengaged in production,wholesaleorretailofgoodsshallbeclassifiedas sales of goods,andBusinessTaxshallnotbelevied on the sales; mixed sales activitiesofotherunitsandindividualsshallbeclassifiedasprovision oftaxableservices,andBusinessTaxshallbeleviedonthesales. Whethertaxpayers'salesactivitiesaremixedsalesactivities shall bedeterminedbythecollectionauthoritiesundertheStateAdministration ofTaxation. "Goods"asmentionedin Paragraph 1 refers to tangible moveable goods,includingelectricity,heatandgas. "Enterprises, enterprise units or individual business operators engagedintheproduction,wholesaleandretailofgoods"asmentioned in Paragraph1includeenterprises, units with an enterprise nature and individualbusiness operators engaged principally in the production, wholesaleandretailofgoods, and also engaged in taxable services. Article6 Fortaxpayersengagedinbothtaxableservicesandthesalesofgoods ornon-taxableservices,thesalesamount of taxable services and the salesamountofgoodsor non-taxable services shall be accounted for separately.Fortaxpayersthathavenotaccountedforseparatelyorcannot accountforaccurately,thetaxableservices and goods and non-taxable servicesshalltogetherbesubjecttoValueAddedTax, and Business Tax shallnotbelevied. Whetherthetaxableservicesengagedconcurrently by taxpayers are togethersubjecttoValueAddedTax,thistaxshallbedetermined by the collectionauthoritiesundertheStateAdministrationofTaxation. Article7 ExceptasotherwisestipulatedinArticle8oftheseDetailed Rules, anyoneofthefollowingactivitiesshall be regarded as provision of taxableservices,transferof intangible assets or sale of immovable propertieswithintheterritoryofthePeople'sRepublicofChina (hereinafterreferredto as 'within the territory') as mentioned in Article1oftheRegulations: (1)Provisionofservicesoccurswithintheterritory; (2)Transportationfromwithintheterritoryofpassengersor cargos tooutsidetheterritory; (3)Organizationoftouristgroupswithin the territory to travel outsidetheterritory; (4)Transferofintangibleassetstobeusedwithintheterritory. (5)Salesofimmovablepropertieslocatedwithintheterritory Article8 Anyoneofthefollowing situations shall be providing insurance serviceswithintheterritory: (1)Insuranceservicesprovidedbyinsuranceorganizationswithinthe territory,exceptforinsuranceprovidedfor export goods by insurance organizationswithintheterritory. (2)Insuranceservicesprovidedby insurance organizations outside theterritoryinrelationtogoodswithintheterritory. Article9 "Units"asmentionedin Article 1 of the Regulations refers to State-owned enterprises, collectively owned enterprises, private enterprises,jointstockenterprises,otherenterprisesandadministrative units,institutions,militaryunits,socialgroupsandotherunits. "Individuals"asmentionedinArticle1oftheRegulationsrefers to individualindustrialorcommercialhouseholdsandotherindividuals that havebusinessactivities. Article10 Forenterpriseswhichleaseorcontract to other to operate, the lesseesorsub-contractorsshallbethetaxpayer. Article11 ExceptotherwisestipulatedinArticle12of these Detailed Rules, unitsthatareliabletoBusinessTaxshallbe those that have taxable activitiesandreceivemoney,goodsorothereconomic benefits from the otherparties.Theyshallincludeunitsbothwithandwithout independent accounting. Article12 Thetaxpayerforthebusinessofcentralrailwaytransportationshall be the Ministry of Railways. The taxpayers for the business of Sino-foreignequityjointventure railway transportation shall be the jointventurerailwaycompanies.Thetaxpayersforthebusiness of local railway transportation shall be the local organization for railway administration. The taxpayers for the business of provisional administrationfor infrastructural route transportation shall be the organizationforprovisionaladministrationforinfrastructuralroutes. Unitsengagedinthebusinessofwaterway,air, pipeline and other landtransportationliabletoBusinessTaxshallbethoseunitsengagedin transportationbusinessandaccountableforprofitorloss. Article13 Chargesoflegislative,judicialandadministrativeauthorities that meetthefollowingconditionsshallnotbesubjecttoBusinessTax; (1)ChargeswhicharepermittedunderofficialdocumentsbytheState Council,provincial People's governments, or the finance or pricing departmentsthereunder,andwherethechargingstandardis in accordance withthestipulationsofthedocuments. (2)Chargeswhicharecollecteddirectlybythelegislative,judicial andadministrativeauthoritiesthemselves. Article14 "Othercharges"asmentionedinArticle5of the Regulations shall includehandingfees, funds, fund raising fees, receipts on behalf, paymentonbehalfandotherchargesofeverynature received from other parties. Allotherchargesshallbeincludedintheturnoverincomputing the taxpayableregardlessof the treatments applicable according to the stipulationsoftheaccountingpolicies. Article15 Where the prices of the taxpayers providing taxable services, transferring intangible assets or selling immovable properties are obviously low and without proper justification, the competent tax authoritiesshallhavetherighttodeterminethe turnover according to thefollowingsequence: (1)Determinedaccordingtotheaverageprices of similar services providedorsimilarimmovablepropertiessoldbythetaxpayersinthesame month. (2)Determinedaccordingtotheaverageprices of similar services providedorsimilarimmovablepropertiessoldbythetaxpayersinthemost recentperiod. (3)Determinedaccordingtothefollowingformula: Assessable Operating (1+thecostplusmarginrate) value=costsor X ------------------------------- Projectcosts (1-BusinessTaxrate) Thecost-plusmarginrateintheaboveformulashallbedeterminedby thetaxauthoritiesunder the People's governments of the provinces, autonomousre
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