People's Republic of China State Administration of Taxation Ministry of Finance Order No. 52 - People's Republic of China business tax ...

According to the first "People's Republic of China Interim Regulations on Business Tax" (hereinafter referred to Ordinance), to enact the rules.

Article I Article II Ordinance alleged labor requirements of the Ordinance refers to belong to the transport industry, construction, finance and insurance industry, posts and telecommunications industry, culture, sports, entertainment, service items of the labor tax (hereinafter referred to taxable services) .

Processing and repair, repair, do not belong to labor regulations (hereinafter referred to as non-taxable services).

Article III Ordinance provided the first alleged labor regulations, transfer of intangible assets or sale of immovable property is paid to provide the labor regulations, transfer of intangible assets or transfer of ownership of real estate act (hereinafter referred to taxable Conduct). However, unit or individual industrial and commercial households employed or employer-based units to provide services stipulated in the Ordinance, are not included.

Alleged paid in the preceding paragraph is to obtain money, goods or other economic interests.

Ordinance Article IV referred to in the first People's Republic of China (hereinafter referred to the territory) to provide labor regulations, transfer of intangible assets or sale of immovable property, means:

(A) regulations to provide or accept services in the territory of a unit or individual;

(B) the transfer of intangible assets (excluding land-use rights) to accept a unit or individual in the territory;

(C) the transfer of land use right or leased land in the territory;

  (D) the sale or rental of real estate in the territory.

Article V taxpayers have one of the following situations occur as taxable acts:

(A) a unit or individual will be real estate or land use right free gift other units or individuals;

(B) their new unit or individual (hereinafter referred to as self-built) building after the sale, its own acts occurred;

(C) of the Ministry of Finance, State Administration of Taxation and in other cases.

Article VI If an act involves both the sale of taxable services is related to the goods, for mixed sales practices. In addition to the provisions of Article VII of the Rules, the goods involved in the production, wholesale or retail business, business unit and individual industrial and commercial households hybrid sales practices as the sale of goods, non-payment of sales tax; other units and individuals of mixed sales practices, regarded as the provision of taxable services, payment of sales tax.

The first goods referred to in paragraph refers to tangible property, including electricity, heat, gas included.

The first paragraph of goods alleged to engage in the production, wholesale or retail business, business unit and individual industrial and commercial households, including those engaged in goods production, wholesale or retail-oriented, and taxable services run enterprises, enterprise units and including individual industrial and commercial households.

Article VII of the taxpayer's sales practices following mixed, it should be, respectively, accounting for the turnover of taxable services and cargo sales, and its turnover of taxable services to pay business tax, sales of goods do not pay sales tax; not accounting respectively, by the competent tax authority for approval of its turnover of taxable services:

(A) to provide construction services at the same time the conduct of sales of goods produced;

(B) of the Ministry of Finance, State Administration of Taxation and in other cases.

Article VIII run taxable taxpayers and non-taxable goods or services should be taxable accounts, respectively, acts of turnover and non-taxable goods or services sales, its taxable turnover acts to pay sales tax, goods or non - Taxable sales of non-payment services business tax; not, respectively, accounting, approved by the competent tax authorities conduct its taxable turnover.

Article IX regulations first alleged units refer to enterprises, administrative units, institutions, military units, social organizations and other units.

　  Bill referred to the first individual, means the individual industrial and commercial households and other individuals.

In addition to Article X Article XI of the Rules and the provisions of Article XII, the bears flat tax sales tax for taxable acts took place and collect money, goods or other economic interests of the unit, but does not include units in accordance with the law do not need to apply for tax registration The internal bodies.

XI units to contract, lease, anchored operated, contractor, lessee, dependent people (referred to collectively as the contractor) Taxable acts occurred, the contractor to contract, and the lessor, who has been linked (referred to collectively as the contract person ) on behalf of foreign operators borne by the contract-related liability to contract artificially taxpayers; otherwise, to the contractor for the taxpayer.

Article XII of the Central Railway operates the taxpayers for the Ministry of Railways, a joint venture rail business of the taxpayer for a joint venture railway companies, local railway business taxpayers for local railway administration, clinical pipeline infrastructure business taxpayers for infrastructure Pro pipeline management.

Article XIII Ordinance Article V alleged price costs, including collection of fees, subsidies, funds, collect fees, the return of profits, incentive fees, liquidated damages, fines, interest on deferred payments, compensatory payments, collecting payments,代垫payments, penalty interest and other charges the nature of the price, but does not include the following conditions at the same time, took charge of government funds or administrative fees and charges:

(A) by the State Council or the Ministry of Finance approved the establishment of government funds by the State Council or provincial-level People's Government and its financial price competent authorities to approve the establishment of the administrative fees and charges;

(B) above the provincial level to collect issued by the financial sector published financial instruments;

(C) the funds collected in full and turned over to the financial.

Article XIV of taxpayers pay the business turnover tax refund due to less turnover, should have to pay sales tax refund of taxes or from future taxpayers to pay sales tax should be deducted.

Article XV of taxable taxpayers acts occurred, if the price and discount the amount of an invoice in the same state in order to discount the purchase price for the post-turnover; If the discount amount of the other development votes, regardless of their financial how to deal with shall be deducted from turnover.

In addition to Article XVI of the rules provided in Article VII, the taxpayer provides construction services (not including decoration services), and its turnover should include works of raw materials, equipment and other materials and power, including the purchase price, but does not include the building to provide price of the equipment.

Article XVII operating turnover of the entertainment industry entertainment industry charged full price and the price and costs, including the ticket fee, and Taiwan-bit costs, song fee, alcoholic drinks and tobacco, beverages, tea, flowers, snacks such fees and operating entertainment industry, other fees and charges.

Ordinances eighteenth article V, paragraph (d) referred to the foreign exchange, securities, futures and other financial commodities trading business, refers to the taxpayer to engage in foreign exchange, securities, non-goods and other financial commodities futures trading.

Goods futures do not pay sales tax.

Nineteenth ordinances referred to in Article VI in line with the Inland Revenue of the State Council department in charge of the relevant provisions of the certificate (referred to collectively as the validity of the certificate), means:

(A) paid to the territory of a unit or individual funds, and the unit or individual acts are the business tax or the capital gains tax, to the unit or individual invoice for the lawful and valid certificate;

(B) payment of administrative fees and charges or government funds, to issue financial instruments for the lawful and valid certificate;

(C) paid to foreign units or individuals made to the units or individuals to sign documents for the lawful and valid certificate, the tax authorities to sign documents of doubt, and may require the provision of outside agencies to confirm proof of notarization;

(D) the provisions of the State Administration of Taxation of the other legitimate and effective certificate.

第二十条taxpayers Ordinance referred to in Article VII of the obviously low prices and without justification or the rules set forth in Article V as acts occurred without taxable turnover in the following order to determine their turnover:

(A) by the taxpayer during the recent recurrence of similar acts of the average price of taxable approved;

(B) by other taxpayers during the recent recurrence of similar acts of the average price of taxable approved;

(C) approved by the following formula:

Turnover = operating costs or project cost × (1 + cost-profit ratio) ÷ (1 - business tax rate)

Formula for the cost of profitability, the provinces, autonomous regions and municipalities to determine the Inland Revenue Department.

Article XXI taxpayers to currencies other than the Renminbi Clearing turnover, the turnover rate of the RMB equivalent can choose turnover occurred on the same day or the month on the 1st of the RMB exchange rate. Taxpayers should determine in advance what the equivalent rate, determined not change after 1 year.

Article Twenty-Eight of the ordinance provides that part of the scope of duty-free items, limited as follows:

(A), paragraph (b) referred to individuals with disabilities provided services personnel means persons with disabilities to provide the community with my labor.

(B), paragraph (d) referred to schools and other educational institutions, refers to ordinary schools, as well as, the city-level people's government or government at the same level of education-related executive departments approved the establishment of the State to recognize the qualifications of its trainees schools.

(C), paragraph (e) the alleged机耕agriculture refers to agriculture, forestry, animal husbandry used in agricultural machinery for farming (including cultivation, planting, harvesting, threshing, plant protection, etc.) operations; irrigation and drainage, refers to farmland for irrigation or drainage of the business; pest control is engaged in agriculture, forestry, animal husbandry, fisheries monitoring and control of pests and diseases of the business; farmers and insurance, is defined as farming, aquaculture, livestock farming and rearing of animals and plants to provide the insurance business; related technical training, and agricultural means机耕, drainage and irrigation, pest and disease control, plant protection business as well as to enable farmers to obtain knowledge of farmers and the insurance business and technical training; poultry, livestock, aquatic animals of the breeding for Disease Control and Prevention and the scope of business tax, including those related to the provision of services related to pharmaceuticals and medical equipment business.

(D), paragraph (f) referred to the memorial, museums, cultural centers, cultural relic protection units in the management of institutions, art galleries, exhibition halls, painting homes, libraries and cultural activities organized by means of these units in their own places are held cultural and sports industry, the tax items of cultural activities. Their ticket sales, is the first ticket sales revenue. Cultural places of worship, religious activities, ticket sales, refer to monasteries, temples, mosques and churches organized by culture, religious activities, ticket sales revenue.

(E), paragraph (g) of the exports of goods referred to as the provision of insurance products, including export cargo insurance and export credit insurance.

Twenty Ordinances referred to in Article X of the business tax threshold means that taxpayers meet the threshold of total turnover.

Business tax threshold to limit the scope of the individual.

　  Threshold range of business tax provisions are as follows:

(A) The tax schedule for the turnover on 1000 - 5000 yuan;

(B) tax-per-view, for each (day) the turnover of 100 yuan.

　  Provinces, autonomous regions and municipalities directly under the central financial department (bureau), the Inland Revenue Department should be in the range of provisions, in accordance with the actual situation in the region to determine the applicable threshold, they shall be reported to the Ministry of Finance, the State Administration of Taxation filed.

24th Ordinances referred to in Article XII received revenue payments is taxable taxpayers occurred during or after the completion of money collected.  

　  Bill referred to in Article XII of revenue payments made to obtain credentials that day, for a written contract to determine the day of the payment date; not enter into a written contract or a written contract of undetermined date of payment for the taxable conduct the day to complete.

Article taxpayers the right to transfer land-use or sale of real estate, to take pre-paid, and its time of occurrence for the receipt of tax receivables in advance of the day.

Taxpayers with the construction or leasing services, to take pre-paid, and its time of occurrence for the receipt of tax receivables in advance of the day.

Occurred in the present rules the taxpayer referred to in Article V will be real estate or land use rights free of charge free of other units or individuals, and its time of occurrence for the real estate tax liability of ownership, land use right transfer of the day.

Occurred in the present rules the taxpayer referred to in Article V self-behavior, and its time of occurrence for the sales tax self-building tax liability occurred.

26th article in accordance with Article XIV, the taxpayer should be to the taxable services took place, land or immovable property where the tax declaration of the competent tax authorities should be reported and paid since the beginning more than six months for failing to disclose on tax, which location or place of residence of the competent tax authorities of tax补征.

Twenty-seventh article banks, finance companies, trust investment companies, credit unions, foreign enterprises, Permanent Representative of the tax agency for a quarter of the period.

Twenty-eighth of the rules since January 1, 2009 will come into effect.