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1、DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLES REPUBLIC OF CHINA ON BUSINESS TAX (Ministry of Finance: 25 December 1993) Whole Doc. Article 1 TheseDetailedRulesareformulatedinaccordance with the stipulations of Article 16 of (hereinafterreferredtoasthe Regulations).
2、 Article 2 Taxable services as mentionedinArticle1oftheRegulations refers to services within the scope of taxable items in the communications andtransportation,construction,financeandinsurance,posts and telecommunications,cultureandsports, entertainment and service industries. Processing, repairandr
3、eplacementarenottaxableservicesas mentioned in the Regulations (hereinafter referredtoasnon-taxable services). Article 3 The foreign exchange, marketable securities and futuresbuyingand selling business as mentioned in Item 5 of Article 5 oftheRegulations refers to the foreign exchange, marketable s
4、ecurities andfuturesbuying and selling business carried on by financial institutions (including banks and non-bank financial institutions). The buying andsellingofforeign exchange, marketable securities or futures bynon-financialinstitutions or individuals shall not be subject to Business Tax. Futur
5、es as mentioned in Item 5 ofArticle5oftheRegulations refer to non-commodities futures. Futuresoncommoditiesshallnotbe subject to Business Tax. Article 4 Provision of taxable services, transfer of intangible assets orthe sale of immovable properties as mentioned in Article 1 of the Regulations refers
6、toactivitiesofproviding taxable services, transferring intangible assets or ownership of immovable properties with consideration (hereinafter referred to as the taxable activities). However,taxable services provided by the staff employed by units orindividualoperators to their own units or employers
7、 shall not be included therein. The term with consideration intheprecedingparagraphincludes receipt of currency, goods and other economic benefits. For units or individuals thatselltheirnewlyself-constructed buildings(hereinafterreferredtoasself-construction), their self-construction activities shal
8、l be regardedasprovisionoftaxable services. Transfers of limited property rights, orpermanentrights,touse immovable properties, and transfers by units ofimmovablepropertiesby way of gifts to others shall be regarded as sales of immovable properties. Article 5 A sales activity that involves both taxa
9、bleservicesandgoodsis deemedtobeamixedsalesactivity.Mixedsales activities of enterprises, enterprise units or individual business operators engagedin production, wholesale or retail of goods shall be classified assalesof goods, and Business Tax shall not be leviedonthesales;mixedsales activities of
10、other units and individuals shall be classified as provision of taxable services, and Business Tax shall be levied on the sales. Whether taxpayers sales activities are mixed sales activitiesshall be determined by the collection authorities under the State Administration of Taxation. Goods as mention
11、ed inParagraph1referstotangiblemoveable goods, including electricity, heat and gas. Enterprises,enterpriseunitsorindividualbusinessoperators engaged in the production, wholesale and retail of goods as mentionedin Paragraph 1 include enterprises,unitswithanenterprisenatureand individual businessopera
12、torsengagedprincipallyintheproduction, wholesale and retail of goods,andalsoengagedintaxableservices. Article 6 For taxpayers engaged in both taxable services and the sales of goods or non-taxable services, the sales amountoftaxableservicesandthe sales amount of goods ornon-taxableservicesshallbeacc
13、ountedfor separately. For taxpayers that have not accounted for separately or cannot account for accurately, the taxable servicesandgoodsandnon-taxable services shall together be subject to Value Added Tax,andBusinessTax shall not be levied. Whether the taxable services engaged concurrentlybytaxpaye
14、rsare together subject to Value Added Tax, this tax shall be determinedbythe collection authorities under the State Administration of Taxation. Article 7 Except as otherwise stipulated in Article 8 of these DetailedRules, any one of the following activities shallberegardedasprovisionof taxable services, transfer ofintangibleassetsorsaleofim
