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：中華人民共和國營業稅暫行條例
第一條 在中華人民共和國境內提供本條例規定的勞務(以下簡稱應稅勞務)、轉讓無形資產或者銷售不動產的單位和個人，為營業稅的納稅義務人(以下簡稱納稅人)，應當依照本條例繳納營業稅。
第二條 營業稅的稅目、稅率，依照本條例所附的《營業稅稅目稅率表》執行。
稅目、稅率的調整，由國務院決定。
納稅人經營娛樂業具體適用的稅率，由省、自治區、直轄市人民政府在本條例規定的幅度內決定。
第三條 納稅人兼有不同稅目應稅行為的，應當分別核算不同稅目的營業額、轉讓額、銷售額(以下簡稱營業額);未分別核算營業額的，從高適用稅率。
第四條 納稅人提供應稅勞務、轉讓無形資產或者銷售不動產，按照營業額和規定的稅率計算應納稅額。應納稅額計算公式：
應納稅額=營業額×稅率
應納稅額以人民幣計算。納稅人以外匯結算營業額的，應當按外匯市場價格折合成人民幣計算。
第五條 納稅人的營業額為納稅人提供應稅勞務、轉讓無形資產或者銷售不動產向對方收取的全部價款和價外費用;但是，下列情形除外：
(一)運輸企業自中華人民共和國境內運輸旅客或者貨物出境，在境外改由其他運輸企業承運乘客或者貨物的，以全程運費減去付給該承運企業的運費后的余額為營業額。
(二)旅游企業組織旅游團到中華人民共和國境外旅游，在境外改由其他旅游企業接團的，以全程旅游費減去付給該接團企業的旅游費后的余額為營業額。
(三)建筑業的總承包人將工程分包或者轉包給他人的，以工程的全部承包額減去付給分包人或者轉包人的價款后的余額為營業額。
(四)轉貸業務，以貸款利息減去借款利息后的余額為營業額。
(五)外匯、有價證券、期貨買賣業務，以賣出價減去買入價后的余額為營業額。
(六)財政部規定的其他情形。
第六條 下列項目免征營業稅：
(一)托兒所、幼兒園、養老院、殘疾人福利機構提供的育養服務，婚姻介紹，殯葬服務;
(二)殘疾人員個人提供的勞務;
(三)醫院、診所和其他醫療機構提供的醫療服務;
(四)學校和其他教育機構提供的教育勞務，學生勤工儉學提供的勞務;
(五)農業機耕、排灌、病蟲害防治、植保、農牧保險以及相關技術培訓業務，家禽、牲畜、水生動物的配種和疾病防治;
(六)紀念館、博物館、文化館、美術館、展覽館、書畫院、圖書館、文物保護單位舉辦文化活動的門票收入，宗教場所舉辦文化、宗教活動的門票收入。
除前款規定外，營業稅的免稅、減稅項目由國務院規定。
任何地區、部門均不得規定免稅、減稅項目。
第七條 納稅人兼營免稅、減稅項目的，應當單獨核算免稅、減稅項目的營業額;未單獨核算營業額的，不得免稅、減稅。
第八條 納稅人營業額未達到財政部規定的營業稅起征點的，免征營業稅。
第九條 營業稅的納稅義務發生時間，為納稅人收訖營業收入款項或者取得索取營業收入款項憑據的當天。
第十條 營業稅由稅務機關征收。
第十一條 營業稅扣繳義務人：
(一)委托金融機構發放貸款，以受托發放貸款的金融機構為扣繳義務人。
(二)建筑安裝業務實行分包或者轉包的，以總承包人為扣繳義務人。
(三)財政部規定的其他扣繳義務人。
第十二條 營業稅納稅地點：
(一)納稅人提供應稅勞務，應當向應稅勞務發生地主管稅務機關申報納稅。
納稅人從事運輸業務，應當向其機構所在地主管稅務機關申報納稅。
(二)納稅人轉讓土地使用權，應當向土地所在地主管稅務機關申報納稅。
納稅人轉讓其他無形資產，應當向其機構所在地主管稅務機關申報納稅。
(三)納稅人銷售不動產，應當向不動產所在地主管稅務機關申報納稅。
第十三條 營業稅的納稅期限，分別為五日、十日、十五日或者一個月。
納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定;不能按照固定期限納稅的，可以按次納稅。
納稅人以一個月為一期納稅的，自期滿之日起十日內申報納稅;以五日、十日或者十五日為一期納稅的，自期滿之日起五日內預繳稅款，于次月一日起十日內申報納稅并結清上月應納稅款。
扣繳義務人的解繳稅款期限，比照前兩款的規定執行。
第十四條 營業稅的征收管理，依照《中華人民共和國稅收征收管理法》及本條例有關規定執行。
第十五條 對外商投資企業和外國企業征收營業稅，按照全國人民代表大會常務委員會的有關決定執行。
第十六條 本條例由財政部負責解釋，實施細則由財政部制定。
第十七條 本條例自一九九四年一月一日起施行。一九八四年九月十八日國務院發布的《中華人民共和國營業稅條例(草案)》同時廢止。
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