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PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX

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 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 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 promulgated by the State Council on September 18, 1984 shall be repealed on the same date.

中文：中华人民共和国营业税暂行条例

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。