Article 1: These Regulations are formulated in order to guide rational consumption and promote the social trend of diligence, thrift and thrift.

Article 2 All units and individuals that hold banquets in restaurants, hotels, guesthouses, guesthouses and other catering business establishments established within the territory of my country are taxpayers of banquet tax (hereinafter referred to as taxpayers) and shall The banquet tax shall be paid in accordance with the provisions of these regulations.

Article 3: The banquet tax is levied ad valorem on a case-by-case basis, with a tax rate of 15% to 20%. The starting point for the taxation of banquet tax is: the amount paid for a banquet (including the price of dishes, sprinkles, rice, noodles, snacks, drinks, fruits, cigarettes, etc., the same below) RMB 200 to 500; reaches or exceeds the taxing starting point , the banquet tax will be calculated based on the full amount paid. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may determine the applicable tax rate and starting point for taxation within the range specified above based on local actual conditions.

Article 4: Individual banquet tax exemptions shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.

Article 5 Hotels, hotels, guesthouses, guest houses and other entities and individuals operating catering businesses that host banquets are the party responsible for collecting and paying the banquet tax (hereinafter referred to as the tax collector) and are responsible for the banquet tax. collection and payment.

Article 6: If the amount paid by a taxpayer for a banquet reaches or exceeds the tax threshold, the tax collector shall collect the banquet tax at the same time as the banquet price. The taxes collected shall be paid to the local finance.

Article 7 When collecting taxes on behalf of a person, the special voucher for collecting banquet tax printed by the tax authority shall be filled in and handed over to the taxpayer.

Article 8 For tax collectors who perform their tax collection and payment obligations in accordance with regulations, the tax authorities may withdraw tax within the range specified by the tax bureau of the province, autonomous region, or municipality directly under the Central Government based on the amount of tax paid. And pay a certain collection fee.

Article 9 If a taxpayer obstructs, creates difficulties or resists collecting taxes on his or her behalf, the tax authorities shall handle the matter in accordance with the law.

Article 10: The collection and management of banquet taxes shall be implemented in accordance with the "Interim Regulations of the People's Republic of China on Tax Collection and Management" and its relevant regulations.

Article 11 The Ministry of Finance is responsible for the interpretation of these Regulations; the implementation details shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Ministry of Finance for filing.

Article 12 The implementation date of these Regulations shall be determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government.

Extended information:

Order No. 16 of the State Council of the People's Republic of China, "Interim Regulations of the People's Republic of China on Banquet Tax" was promulgated by the State Council on September 9, 1988 Passed by the 21st Executive Meeting and released on September 22, 1988, the implementation date is determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government. The Order of the State Council of the People's Republic of China is an administrative decree issued by the Prime Minister of the State Council of the People's Republic of China, an administrative order of the State Council issued by authorized departments, or an administrative operational document issued by the State Council.

Reference: Baidu Encyclopedia - Order No. 16 of the State Council of the People's Republic of China