Article 2 Taxable services mentioned in Article 1 of the Regulations refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Processing, repair and replacement are not taxable services as mentioned in the regulations (hereinafter referred to as non-taxable services).
Article 3 Foreign exchange, securities and futures transactions mentioned in Item (5) of Article 5 of the Regulations refer to foreign exchange, securities and futures transactions conducted by financial institutions (including banks and non-bank financial institutions). Non-financial institutions and individuals buying and selling foreign exchange, securities or futures are not subject to business tax.
The futures mentioned in Item (5) of Article 5 of the Regulations refer to non-commodity futures. Commodity futures are not subject to business tax.
Article 4 The provision of taxable services, the transfer of intangible assets or the sale of real estate as mentioned in Article 1 of the Regulations refers to the provision of taxable services, the transfer of intangible assets or the transfer of ownership of real estate with compensation (hereinafter referred to as taxable acts). However, employees employed by units or individual operators to provide taxable services to their units or employers are not included.
The term "paid" as mentioned in the preceding paragraph includes obtaining money, goods or other economic benefits.
If a unit or individual builds a new building and sells it, its self-construction behavior shall be regarded as providing taxable services.
The transfer of limited property rights or permanent use rights of real estate, as well as the donation of real estate to others by the unit, are regarded as real estate sales.
Article 5 Sales activities involving both taxable services and goods are mixed sales activities. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services and business tax is levied.
Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
The goods mentioned in the first paragraph refer to tangible movable property, including electricity, heat and gas.
The enterprises, business units and individual operators engaged in the production, wholesale and retail of goods mentioned in the first paragraph include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in taxable services.
Article 6 Taxpayers engaged in taxable services, goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If it is not separately accounted for or cannot be accurately accounted for, the taxable services shall be subject to VAT together with the goods or non-taxable services, and no business tax shall be levied.
Whether the taxable services operated by taxpayers should be subject to VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 7 Except as otherwise provided in Article 8 of these Rules, any of the following circumstances refers to the provision of taxable services, the transfer of intangible assets or the sale of immovable property within the territory of People's Republic of China (PRC) (hereinafter referred to as the territory) as mentioned in Article 1 of the Regulations:
(1) The services provided occurred in China;
(2) Carrying passengers or goods out of the country;
(3) Organizing tourists to travel abroad in China;
(4) The transferred intangible assets are used in China;
(5) The real estate sold is in China.
Article 8 Insurance services shall be provided in China under any of the following circumstances:
Insurance services provided by domestic insurance institutions, except that domestic insurance institutions provide insurance for export goods;
(2) Insurance services provided by overseas insurance institutions with articles in China as the subject matter.
Article 9 The units mentioned in Article 1 of the Regulations refer to state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and other enterprises, as well as administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals with business activities.
Article 10 Where an enterprise is leased or contracted to another person for operation, the lessee or contractor shall be the taxpayer.
Article 11 Unless otherwise stipulated in Article 12 of these Detailed Rules, the taxpayer of business tax refers to the unit that has taxable activities and collects money, goods or other economic benefits from the other party, including independent accounting units and non-independent accounting units.
Article 12 The taxpayer of the central railway operation business is the Ministry of Railways, the taxpayer of the joint venture railway operation business is the joint venture railway company, the taxpayer of the local railway operation business is the local railway management institution, and the taxpayer of the infrastructure pipeline operation business is the infrastructure pipeline management institution.
Units engaged in waterway transportation, air transportation, pipeline transportation or other land transportation business and having the obligation to pay business tax are units engaged in transportation business and calculating profits and losses.
Article 13 Business tax shall not be levied on the fees collected by the legislature, the judiciary and the administrative organ if they meet the following conditions:
(a) the State Council, the provincial people's government or its financial and price departments allow fees to be charged by official documents, and the charging standards are in line with the provisions of the documents;
(2) Fees directly collected by the legislature, judicial organs and administrative organs.
Note: The Notice on Adjusting the Business Tax Policy of Administrative Fees (Funds) (Caishuizi [1997] No.5) abolished Article 13 from 1997 1.
Article 14 The out-of-price charges mentioned in Article 5 of the Regulations include fees, funds, collection fees, fund-raising funds, prepayments and other out-of-price charges of various nature.
All extra expenses, no matter how they are accounted for in the accounting system, should be incorporated into the turnover to calculate the taxable amount.
Article 15 Where a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order:
(a) according to the average price of similar taxable services provided by taxpayers or similar real estate sold in the current month.
(2) According to the average price of similar taxable services recently provided by taxpayers or similar real estate sold.
(three) according to the following formula approved taxable value:
Taxable value = operating cost or project cost ×( 1+ cost profit rate) ÷( 1- business tax rate)
The cost profit rate in the above formula shall be determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 16 According to Article 4 of the Regulations, if a taxpayer settles his turnover in foreign exchange, the RMB conversion rate of his turnover can be the national foreign exchange rate on the day when the turnover occurs or on the day of the current month 1 day (in principle, it is the middle price). However, the RMB conversion rate of the turnover of financial and insurance enterprises is the exchange rate determined at the final accounts of last year.
Taxpayers should determine what conversion rate to choose in advance, and it shall not be changed within one year after determination.
Article 17 The turnover of a transport enterprise engaged in combined transport business shall be its actual turnover.
Other circumstances mentioned in Item 6 of Article 5 of the Regulations include the turnover of the balance after deducting the accommodation, meals, transportation, tickets and other expenses paid to other units for tourists from the travel expenses charged by tourism enterprises when organizing tour groups to travel in China.
Eighteenth taxpayers engaged in construction, repair, decoration engineering business, no matter how to settle accounts with the other party, its turnover should include the prices of raw materials and other materials and power used in the project.
Taxpayers engaged in installation engineering operations, where the value of installed equipment is regarded as the output value of installation engineering, its turnover shall include the equipment price.
Article 19 The turnover of self-built activities mentioned in Article 4 of these Detailed Rules shall be determined with reference to the provisions of Article 15 of these Detailed Rules.
Article 20 The lending business mentioned in Item (4) of Article 5 of the Regulations refers to the business of lending borrowed funds to others for use. Lending deposits or self-owned funds absorbed by units or individuals to others for use does not belong to lending business.
Article 21 If the insurance industry practices reinsurance, the turnover of the initial insurance business shall be the balance of all premium income minus the premium paid to the reinsurance acceptor.
Twenty-second units or individuals to perform, with the total fare income or booking income minus the fees paid to the units providing performance venues, performance companies or brokers as the turnover.
Article 23 The turnover of the entertainment industry refers to various fees charged to customers for operating the entertainment industry, including admission fees, table fees, song ordering fees, tobacco and alcohol drinks fees and other expenses for operating the entertainment industry.
Twenty-fourth tourism business, the turnover is the balance of all expenses MINUS the food, accommodation and transportation expenses paid to other units for tourists.
If a tourism enterprise organizes tourists to travel in China and is replaced by other tourism enterprises, its sales shall be determined with reference to the provisions of Item (2) of Article 5 of the Regulations.
Article 25 Where a unit donates real estate to others free of charge, its turnover shall be determined with reference to the provisions of Article 15 of these Detailed Rules.
Article 26 The scope of some tax-exempt items stipulated in Article 6 of the Regulations is limited as follows:
(1) The services provided by individuals with disabilities mentioned in Item (2) of the first paragraph refer to the services provided by individuals with disabilities to the society.
(2) The medical services provided by hospitals, clinics and other medical institutions mentioned in Item (3) of the first paragraph refer to the services of diagnosis, treatment and epidemic prevention, delivery and family planning for patients, as well as the business of providing drugs, medical devices, ward accommodation and meals related to these services.
(3) Schools and other educational institutions mentioned in Item (4) of the first paragraph refer to ordinary schools and various schools established with the approval of the people's governments at the prefecture level or the education administrative departments of the governments at the same level, and their students' academic qualifications are recognized by the state.
(4) Agricultural machinery farming mentioned in Item (5) of the first paragraph refers to the business of using agricultural machinery for farming (including farming, planting, harvesting, threshing, plant protection, etc.). ) in agriculture, forestry and animal husbandry.
Irrigation and drainage refers to farmland irrigation or drainage business.
Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery.
Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in planting, breeding and animal husbandry.
Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, as well as the business of enabling farmers to acquire knowledge of agriculture and animal husbandry insurance.
The scope of tax exemption for poultry, livestock and aquatic animal breeding and disease prevention includes the business of providing drugs and medical devices related to this service.
(5) The cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, book (painting) institutes, libraries and cultural relics protection units mentioned in Item (6) of the first paragraph refer to the cultural activities held by these units in this place that are within the scope of taxation of cultural and sports industries. Its ticket sales revenue refers to the revenue from selling the first ticket.
The ticket income for holding cultural and religious activities in religious places refers to the ticket income for holding cultural and religious activities in temples, temples, mosques and churches.
Article 27 The scope of application of the business tax threshold mentioned in Article 17 of the Regulations is limited to individuals.
The scope of the business tax threshold is as follows:
The starting point for paying taxes on schedule is the monthly turnover of 200-800 yuan;
The starting point of each tax payment is the turnover of 50 yuan every time (day);
If the taxpayer's turnover reaches the threshold, the tax payable shall be calculated in full according to the turnover.
The tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable tax thresholds in their respective regions according to the actual conditions and report them to State Taxation Administration of The People's Republic of China for the record.
Article 28 If a taxpayer transfers the land use right or sells real estate in advance, the tax payment obligation shall occur on the date of receiving the advance payment.
Where a taxpayer has self-built behavior as mentioned in Article 4 of these Detailed Rules, the taxpayer's tax liability for self-built behavior occurs on the day when he sells self-built buildings and receives the turnover or obtains evidence for claiming the turnover.
If a taxpayer donates real estate to others free of charge, the tax payment obligation occurs on the day when the ownership of real estate is transferred.
Article 29 Other withholding agents mentioned in Article 11 of the Regulations refer to:
(1) If an overseas entity or individual has taxable activities in China and has no business office in China, its agent shall be the withholding agent of the tax payable; If there is no agent, the transferee or the buyer shall be the withholding agent.
(2) Where a unit or individual sells tickets for other people's performances, the tax payable shall be withheld and remitted by the ticket seller.
(3) If the performance agent is an individual, the ticket seller shall be the withholding agent of the tax payable for the performance business.
(4) The initial insurer is the withholding agent for the reinsurance business.
(5) Where an individual transfers other intangible assets mentioned in Item (2) of Article 12 of the Regulations, the transferee shall be the withholding agent of the tax payable.
Article 30 Taxable services provided by taxpayers occurred in other counties (cities), and should be reported to the competent tax authorities in the place where the services occurred, but failed to do so, the competent tax authorities in the place where their institutions are located or where they live should declare and pay taxes.
Article 31 Taxpayers who contract projects across provinces, autonomous regions and municipalities directly under the Central Government shall declare and pay taxes to the competent tax authorities where their institutions are located.
Article 32 Taxpayers who have taxable activities within provinces, autonomous regions and municipalities directly under the Central Government need to adjust their tax payment locations, which shall be determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 33 The tax payment period of the financial industry (excluding the pawnbroking industry) is one quarter.
The tax payment period of the insurance industry is one month.
Article 34 The terms "above" and "below" mentioned in these Detailed Rules include the number or the corresponding level.
Article 35 The Ministry of Finance of People's Republic of China (PRC) or State Taxation Administration of The People's Republic of China shall be responsible for the interpretation of these Detailed Rules.
Thirty-sixth these rules shall come into force as of the date of implementation of the regulations. 1984 "Detailed Rules for the Implementation of People's Republic of China (PRC) Business Tax Regulations (Draft)" issued by the Ministry of Finance on September 28th shall be abolished at the same time.