Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax
Decree No.52 of State Taxation Administration of The People's Republic of China of the People's Republic of China and the Ministry of Finance
Promulgated by: February 8, 2118; Issued by: State Taxation Administration of The People's Republic of China of the Ministry of Finance
Article 1 These Detailed Rules are formulated in accordance with the Provisional Regulations of the People's Republic of China on Business Tax (hereinafter referred to as the Regulations).
article 2 the labor services mentioned in article 1 of the regulations refer to the labor services (hereinafter referred to as taxable services) that fall within the scope of tax collection of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
processing, repair and replacement do not belong to the services stipulated in the regulations (hereinafter referred to as non-taxable services).
article 3 the provision of labor services, the transfer of intangible assets or the sale of real estate mentioned in article 1 of the regulations refers to the paid provision of labor services, the paid transfer of intangible assets or the paid transfer of ownership of real estate (hereinafter referred to as taxable acts). However, employees employed by units or individual industrial and commercial households who provide services as stipulated in the regulations for their own units or employers are not included.
the term "paid" as mentioned in the preceding paragraph refers to the acquisition of money, goods or other economic benefits.
Article 4 The provision of labor services, the transfer of intangible assets or the sale of real estate within the territory of the People's Republic of China (hereinafter referred to as the territory) as mentioned in Article 1 of the Regulations means:
(1) Units or individuals that provide or accept labor services as stipulated in the Regulations are in the territory;
(2) The recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is in China.
Article 5 Taxpayers shall be deemed to have engaged in taxable activities under any of the following circumstances:
(1) Units or individuals give real estate or land use rights to other units or individuals free of charge;
(2) the self-built behavior of a unit or individual who builds a new (hereinafter referred to as self-built) building and sells it;
(3) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
article 6 a sales activity is a mixed sales activity if it involves both taxable services and goods. In addition to the provisions of Article 7 of these Rules, the mixed sales of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods are regarded as sales of goods and do not pay business tax; The mixed sales behavior of other units and individuals is regarded as providing taxable services and paying business tax.
the goods mentioned in the first paragraph refer to tangible movable property, including electricity, heat and gas.
the enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods mentioned in the first paragraph include enterprises, enterprise units and individual industrial and commercial households mainly engaged in the production, wholesale or retail of goods and engaged in taxable services.
Article 7 Taxpayers shall separately account for the turnover of taxable services and the sales of goods in the following mixed sales behaviors, and the turnover of taxable services shall be subject to business tax, while the sales of goods shall not be subject to business tax; If they are not accounted for separately, the turnover of taxable services shall be verified by the competent tax authorities:
(1) the act of selling self-produced goods while providing construction services;
(2) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
article 8 taxpayers engaged in taxable activities and goods or non-taxable services shall separately account for the turnover of taxable activities and the sales of goods or non-taxable services, and the turnover of taxable activities shall be subject to business tax, while the sales of goods or non-taxable services shall not be subject to business tax; If they are not accounted for separately, the turnover of taxable activities shall be verified by the competent tax authorities.
the units mentioned in article 1 of article 9 of the regulations refer to enterprises, administrative units, institutions, military units, social organizations and other units.
individuals mentioned in article 1 of the regulations refer to individual businesses and other individuals.
article 11 except as provided in articles 11 and 12 of these detailed rules, the units that have the duty to pay business tax are the units that have taxable activities and receive money, goods or other economic benefits, but it does not include the internal institutions that do not need to apply for tax registration according to law.
Article 11 Where a unit operates by contracting, leasing or linking, and the contractor, lessee and linked person (hereinafter referred to as the contractor) have taxable behaviors, and the contractor operates in the name of the employer, lessor and linked person (hereinafter referred to as the employer) and the employer bears relevant legal responsibilities, the employer shall be the taxpayer; Otherwise, the contractor shall be the taxpayer.
article 12 the taxpayer of the central railway operation business is the Ministry of railways, the taxpayer of the joint venture railway operation business is the joint venture railway company, the taxpayer of the local railway operation business is the local railway management organization, and the taxpayer of the infrastructure pipeline operation business is the infrastructure pipeline management organization.
the "out-of-price fees" mentioned in article 5 of article 13 of the regulations include fees, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collected funds, prepaid funds, penalty interest and other out-of-price fees of various nature, but it does not include government funds or administrative fees collected on behalf of the following conditions:
(1)
(2) financial bills printed by the financial department at or above the provincial level shall be issued at the time of collection;
(3) All the money received shall be turned over to the finance.
article 14 if the turnover of a taxpayer is deducted due to a refund after paying business tax, the paid business tax shall be refunded or deducted from the business tax payable by the taxpayer in the future.
article 15 where a taxpayer has taxable activities, if the price and the discount amount are indicated on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.
article 16 except as stipulated in article 7 of these rules, if a taxpayer provides construction services (excluding decoration services), its turnover shall include the price of raw materials, equipment and other materials and power used in the project, but not the price of equipment provided by the construction party.
article 17 the turnover of the entertainment industry is the total price and extra-price fees charged for operating the entertainment industry, including entrance fees, table fees, song ordering fees, tobacco and alcohol, drinks, tea, flowers, snacks and other fees charged for operating the entertainment industry.
the business of buying and selling foreign exchange, marketable securities, futures and other financial commodities mentioned in article 5 (4) of article 18 of the regulations refers to the business of buying and selling foreign exchange, marketable securities, non-goods futures and other financial commodities engaged by taxpayers.
goods futures are not subject to business tax.
The vouchers that meet the relevant provisions of the competent tax authorities of the State Council as mentioned in Article 6 of Article 19 of the Regulations (hereinafter referred to as legal and valid vouchers) refer to:
(1) If the payment is made to a domestic unit or individual and the behavior of the unit or individual falls within the scope of business tax or value-added tax collection, the invoices issued by the unit or individual shall be legal and valid vouchers;
(2) The paid administrative fees or government funds shall be based on the issued financial bills;
(3) The payment made to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities have doubts about the receipt, they may require them to provide the confirmation certificate from an overseas notary office;
(4) other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China.
Article 21 If a taxpayer has an obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons, or has no turnover as listed in Article 5 of these Detailed Rules, its turnover shall be determined in the following order:
(1) It shall be verified according to the average price of similar taxable behaviors of the taxpayer in the recent period;
(2) It shall be verified according to the average price of similar taxable behaviors of other taxpayers in the recent period;
(3) It shall be verified according to the following formula:
Turnover = operating cost or project cost × (1+cost profit rate) ÷(1- business tax rate)
The cost profit rate in the formula shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government.
article 21 where a taxpayer settles its turnover in a currency other than RMB, the RMB conversion rate of its turnover can be selected from the central parity of RMB exchange rate on the day when the turnover occurs or the 1 th day of the current month. Taxpayers shall determine in advance what kind of conversion rate to adopt, and shall not change it within 1 years after determination.
The scope of some tax-exempt items stipulated in Article 8 of Article 22 of the Regulations is defined as follows:
(1) The personal services provided by disabled persons mentioned in Item (2) of Paragraph 1 refer to the services provided by disabled persons themselves to the society.
(2) the schools and other educational institutions mentioned in item (4) of the first paragraph refer to ordinary schools and various schools established with the approval of the people's governments at or above the prefecture level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state.
(3) The term "agricultural mechanical tillage" as mentioned in Item (5) of Paragraph 1 refers to the business of using agricultural machinery for farming (including tillage, planting, harvesting, threshing, plant protection, etc.) in agriculture, forestry and animal husbandry; Drainage and irrigation refers to the business of irrigation or drainage of farmland; Pest control refers to the business of forecasting and controlling pests and diseases in agriculture, forestry, animal husbandry and fishery; Agriculture and animal husbandry insurance refers to the business of providing insurance for plants and animals planted and raised in farming, aquaculture and animal husbandry; Relevant technical training refers to the technical training business related to agricultural mechanization, irrigation and drainage, pest control and plant protection, and to enable farmers to acquire knowledge of agriculture and animal husbandry insurance; The scope of tax exemption for breeding and disease prevention of poultry, livestock and aquatic animals includes the business of providing medicines and medical appliances related to this service.
(4) The cultural activities held by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries mentioned in Item (6) of the first paragraph refer to the cultural activities held by these units in their own places that fall within the scope of taxation of cultural and sports industries. Its ticket income refers to the income from selling the first ticket. The ticket income of cultural and religious activities held in religious places refers to the income of selling tickets for cultural and religious activities held by temples, temples, mosques and churches.
(5) The insurance products provided by export goods mentioned in Item (7) of Paragraph 1 include export goods insurance and export credit insurance.
the business tax threshold mentioned in article 11 of article 23 of the regulations means that the total turnover of taxpayers reaches the threshold.
the scope of application of the business tax threshold is limited to individuals.
The scope of the business tax threshold is as follows:
(1) The monthly turnover is 1,111-5,111 yuan if the tax is paid on time;
(2) for each tax payment, the turnover is RMB 111 per day.
The finance departments (bureaus) and tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable tax thresholds in their respective regions according to the actual conditions, and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
the term "received business income" as mentioned in article 12 of article 24 of the regulations refers to the money collected during or after the occurrence of the taxable behavior of taxpayers.
the day when the credentials for claiming operating income are obtained as mentioned in article 12 of the regulations is the day when the payment date is determined in the written contract; If a written contract is not signed or the date of payment is not determined in the written contract, it shall be the day when the taxable behavior is completed.
article 25 if a taxpayer transfers the land use right or sells real estate in advance, its tax obligation will occur on the day when it receives the advance payment.
if a taxpayer provides services in the construction industry or leasing industry in the form of advance payment, the tax obligation will occur on the day when the advance payment is received.
in the event that a taxpayer gives the real estate or land use right to other units or individuals for free as mentioned in Article 5 of these Detailed Rules, the tax payment obligation occurs on the day when the real estate ownership and land use right are transferred.
where a taxpayer commits the self-built behavior as mentioned in article 5 of these rules, the time when the taxpayer's tax obligation occurs is the time when the taxpayer's tax obligation for selling self-built buildings occurs.
article 26 according to the provisions of article 14 of the regulations, a taxpayer shall file a tax return with the competent tax authorities in the place where taxable services occur, land or real estate is located, and if he fails to file a tax return for more than six months from the month when he should file a tax return, the competent tax authorities in the place where his institution is located or where he lives will make up the tax payment.
Article 27 The tax payment period for banks, finance companies, trust and investment companies, credit cooperatives and resident representative offices of foreign enterprises is 1 quarter.
article 28 these rules shall come into force as of October 1, 2119.