The State Council DecreeNo. 10. [ 1993] 136

Article 1 Units and individuals that provide services (hereinafter referred to as taxable services), transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax (hereinafter referred to as taxpayers) and shall pay business tax in accordance with these Regulations.

Article 2 The business tax items and rates shall be implemented in accordance with the schedule of business tax items and rates attached to these Regulations.

The adjustment of tax items and tax rates shall be decided by the State Council.

The specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in these Regulations.

Article 3 Taxpayers shall separately account for the turnover, transfer amount and sales amount of different tax items (hereinafter referred to as turnover) in case of taxable behavior of different tax items; If the turnover is not accounted for separately, a higher tax rate shall apply.

Article 4 Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the tax payable according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

Taxable amount = turnover × tax rate

The tax payable is calculated in RMB. Taxpayers who settle their turnover in foreign exchange shall convert it into RMB according to the foreign exchange market price.

Article 5 The turnover of taxpayers shall be the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate; However, the following exceptions are made:

(1) If a transport enterprise transports passengers or goods outside People's Republic of China (PRC), and other transport enterprises transport passengers or goods overseas, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.

(2) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take the tour group overseas, the turnover shall be the balance after deducting the travel expenses paid to the tour group enterprise.

(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.

(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.

(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.

(6) Other circumstances stipulated by the Ministry of Finance.

Article 6 The following items shall be exempted from business tax:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(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 through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Article 7 Where a taxpayer concurrently engages in tax reduction or exemption projects, it shall separately account for the turnover of tax reduction or exemption projects; If the turnover is not accounted for separately, no tax reduction or exemption may be granted.

Article 8 Taxpayers whose turnover has not reached the business tax threshold stipulated by the Ministry of Finance shall be exempted from business tax.

Article 9 The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the evidence for claiming the business income.

Article 10 Business tax shall be collected by the tax authorities.

Article 11 A business tax withholding agent:

(a) entrusted financial institutions to issue loans, with the entrusted financial institutions as withholding agents.

(2) If the construction and installation business is subcontracted or subcontracted, the general contractor shall be the withholding agent.

(3) Other withholding agents as stipulated by the Ministry of Finance.

Article 12 Place of payment of business tax:

(1) Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities in the place where taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.

(2) When the taxpayer transfers the land use right, it shall report and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.

(3) Taxpayers selling immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

Article 13 The tax payment period of business tax is five days, ten days, fifteen days and one month respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

Taxpayers who pay taxes in monthly installments shall declare and pay taxes within 10 days from the date of expiration; If the payment is made in five days, ten days and fifteen days, the payment shall be made in advance within five days from the date of expiration, and the tax payment shall be declared and the tax payable last month shall be settled within ten days from the first day of the following month.

The provisions of the preceding two paragraphs shall apply to the tax payment period of withholding agents.

Fourteenth business tax collection and management, in accordance with the "People's Republic of China (PRC) tax collection and management law" and the relevant provisions of this Ordinance.

Fifteenth foreign-invested enterprises and foreign enterprises to collect business tax, in accordance with the relevant decisions of the NPC Standing Committee.

Article 16 The Ministry of Finance shall be responsible for the interpretation of these Regulations, and the detailed rules for implementation shall be formulated by the Ministry of Finance.

Article 17 These Regulations shall come into force as of 1994 1 month 1 day. 1September, 984 18 The People's Republic of China (PRC) Business Tax Regulations (Draft) issued by the State Council shall be abolished at the same time.

Attachment: Table of Business Tax Items and Rates

Tax item

Expropriation of Fan Wei

tax rate

I. Transportation industry

Land transportation, water transportation, air transportation, pipeline transportation, loading and unloading.

3%

Second, the construction industry

Construction, installation, repair, decoration and other engineering operations

3%

Three. Finance and insurance industry

5%

Fourth, the post and telecommunications industry

3%

Verb (abbreviation of verb) cultural and sports industry

3%

Sixth, the entertainment industry.

Karaoke bars, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling and other places of entertainment.

5%—20%

Seven. service industry

Agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.

5%

Eight. Transfer of intangible assets

Transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill.

5%

Nine, real estate sales

Sales of buildings and other land attachments

5%

Notes on Business Tax Items (Trial Draft)

Guo shui fa [1993] 149

Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills.

The collection scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.