营业税实施条例细则英文版.docx
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营业税实施条例细则英文版.docx
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营业税实施条例细则英文版
营业税实施条例细则英文版
DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX
(MinistryofFinance:
25December1993)
WholeDoc.
Article1
These Detailed Rules are formulated in accordance with the
stipulationsofArticle16of RepublicofChina on Business Tax> (hereinafter referred to as the 'Regulations'). Article2 "Taxableservices"asmentioned in Article 1 of the Regulations referstoserviceswithinthescopeoftaxableitemsinthecommunications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment and service industries. Processing,repair and replacement are not taxable services as mentionedintheRegulations(hereinafterreferred to as 'non- taxable services'). Article3 "Theforeignexchange,marketablesecuritiesandfutures buying and sellingbusiness"asmentionedinItem5ofArticle5of the Regulations referstotheforeignexchange,marketablesecuritiesand futures buying andsellingbusinesscarriedonbyfinancialinstitutions(includingbanks andnon-bankfinancialinstitutions).Thebuyingand selling of foreign exchange,marketablesecuritiesorfuturesby non-financial institutions orindividualsshallnotbesubjecttoBusinessTax. "Futures"asmentionedinItem5of Article 5 of the Regulations refertonon-commoditiesfutures.Futures on commodities shall not be subjecttoBusinessTax. Article4 "Provisionoftaxableservices,transferofintangibleassetsor the saleofimmovableproperties"asmentionedinArticle1oftheRegulations refers to activities of providing taxable services, transferring intangibleassetsorownershipofimmovablepropertieswithconsideration (hereinafterreferredtoasthe'taxableactivities'). However, taxable servicesprovidedbythestaffemployedbyunitsor individual operators totheirownunitsoremployersshallnotbeincludedtherein. Theterm"withconsideration"in the preceding paragraph includes receiptofcurrency,goodsandothereconomicbenefits. Forunitsorindividualsthat sell their newly self- constructed buildings (hereinafter referred to as 'self- construction'), their self-constructionactivitiesshallberegarded as provision of taxable services. Transfersoflimitedpropertyrights,or permanent rights, to use immovableproperties,andtransfersbyunitsof immovable properties by wayofgiftstoothersshallberegardedassalesofimmovableproperties. Article5 Asalesactivitythatinvolvesbothtaxable services and goods is deemed to be a mixed sales activity. Mixed sales activities of enterprises,enterpriseunitsorindividualbusinessoperatorsengaged in production,wholesaleorretailofgoodsshallbeclassifiedas sales of goods,andBusinessTaxshallnotbelevied on the sales; mixed sales activitiesofotherunitsandindividualsshallbeclassifiedasprovision oftaxableservices,andBusinessTaxshallbeleviedonthesales. Whethertaxpayers'salesactivitiesaremixedsalesactivities shall bedeterminedbythecollectionauthoritiesundertheStateAdministration ofTaxation. "Goods"asmentionedin Paragraph 1 refers to tangible moveable goods,includingelectricity,heatandgas. "Enterprises, enterprise units or individual business operators engagedintheproduction,wholesaleandretailofgoods"asmentioned in Paragraph1includeenterprises, units with an enterprise nature and individualbusiness operators engaged principally in the production, wholesaleandretailofgoods, and also engaged in taxable services. Article6 Fortaxpayersengagedinbothtaxableservicesandthesalesofgoods ornon-taxableservices,thesalesamount of taxable services and the salesamountofgoodsor non-taxable services shall be accounted for separately.Fortaxpayersthathavenotaccountedforseparatelyorcannot accountforaccurately,thetaxableservices and goods and non-taxable servicesshalltogetherbesubjecttoValueAddedTax, and Business Tax shallnotbelevied. Whetherthetaxableservicesengagedconcurrently by taxpayers are togethersubjecttoValueAddedTax,thistaxshallbedetermined by the collectionauthoritiesundertheStateAdministrationofTaxation. Article7 ExceptasotherwisestipulatedinArticle8oftheseDetailed Rules, anyoneofthefollowingactivitiesshall be regarded as provision of taxableservices,transferof intangible
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