People's Republic Of China Interim Regulations On The Business Tax

Original Language Title: 中华人民共和国营业税暂行条例

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People's Republic of China promulgated by Decree No. 540 of the People's Republic of China interim regulations on the business tax of Executive meeting of the State Council on November 5, 2008 the 34th amendment is passed now revised the People's Republic of China interim regulations on the business tax of release, as of January 1, 2009.
November 10, 2008, Prime Minister Wen Jiabao People's Republic of China interim regulations on the business tax (December 13, 1993 People's Republic of China promulgated by Decree 136th posted November 5, 2008, the 34th Executive meeting of the State Council amended by) article in the People's Republic of China territory provided for in this regulation services, transferring intangible assets or the sale of real property units and individuals, for business tax taxpayers should pay sales tax in accordance with this Ordinance.
Article business tax taxable items and tax rates, according to the regulations, annexed to the implementation of the business tax taxable items and tax rates table.
The adjustment of taxable items and tax rates, determined by the State Council.
Taxpayers engaged in the entertainment industry specific applicable tax rates, by provinces, autonomous regions and municipalities within the range prescribed by this Ordinance decision.
Thirdly, taxpayers with different tax purposes shall pay the tax on services (hereinafter referred to as taxable), transfer of intangible assets or the sale of real property, shall be accounted for separately in different sales tax turnover, transfers, (hereinafter referred to as turnover); revenues not accounted for separately from the higher tax rate. Fourth payer providing taxable services, transferring intangible assets or the sale of real estate, according to the turnover tax payable shall be calculated at the prescribed rates. Tax payable calculation formula: tax payable = turnover x tax rate revenue in Yuan terms.
Taxpayers to currencies other than the renminbi business, shall be converted into renminbi. Article fifth turnover of the taxpayer for taxpayers providing taxable services, transferring intangible assets or immovable property charged full price, and additional fees and charges.
But, following case except: (a) taxpayers will contract of transport business points to other units or personal of, to its made of all price and price outside costs deduction its paid to other units or personal of transport costs Hou of balance for turnover; (ii) taxpayers engaged in tourism business of, to its made of all price and price outside costs deduction for the tourists paid to other units or personal of accommodation fee, and meal fee, and transportation, and tourism attractions tickets and paid to other received mission tourism enterprise of tourism fee Hou of balance for turnover;
(Three) taxpayers will construction points package to other units of, to its made of all price and price outside costs deduction its paid to other units of points package paragraph Hou of balance for turnover; (four) Exchange, and securities, and futures, financial commodity sale business, to offer minus bid Hou of balance for turnover; (five) State financial, and tax competent sector provides of other case.
Fifth sixth taxpayer in accordance with this Ordinance stipulates that deduction of the relevant projects, obtain documents not in line with laws, administrative regulations or the relevant provisions of the competent tax departments under the State Council, shall be deducted the amount of the item.
Article seventh for taxpayers providing taxable services, transferring intangible assets or selling much lower real estate prices and without any justified reason, approved by the competent tax authorities of its turnover. Eighth article following project exemption business tax: (a) nursery, and kindergarten, and nursing home, and disabled welfare institutions provides of Yu raised service, marriage introduced, funeral service; (ii) disability personnel personal provides of Labor; (three) hospital, and clinic and other medical institutions provides of medical service; (four) school and other education institutions provides of education labor, students work-study provides of Labor; (five) agricultural tractor, and irrigation and drainage, and pest control, and plant protection, and agricultural Mu insurance and related technology training business, poultry, and livestock, and
Aquatic animal breeding and disease control; (vi) memorials, museums, cultural centers, cultural relic protection unit management, art gallery, exhibition, painting and organized cultural activities, library ticket revenue, ticket sales of religious sites to organize cultural, religious activities; (g) the territory of insurance agency provides insurance products for exports. Except as provided in the preceding paragraph, a business tax exemption or reduction items shall be stipulated by the State Council.
Regions, departments shall not regulate any tax exemption or reduction items.
Nineth taxpayers tax exemption or reduction items, the turnover tax exemption or reduction items shall be accounted for separately; revenues not accounted for separately, no exemption or reduction.
Article tenth taxpayers whose turnover has not reached the State Council Finance, the competent tax departments under the tax threshold, exempting reach threshold, calculated and paid sales tax in full in accordance with the provisions of this Ordinance.
11th business tax withholding: (a) the People's Republic of China offshore entities or individuals in the territory to provide taxable services, transferring intangible assets or the sale of real property, there is no operator in the territory, with its agents in the territory shall be the withholding; the territory has no agent, to the transferee or purchaser shall be the withholding.
(B) fiscal and tax departments under the State Council for additional withholding. 12th time payment of business tax obligations for taxpayers providing taxable services, transferring intangible assets or selling real estate, received revenue moneys, or obtained business incomes credentials on the day.
Provisions of fiscal and tax departments under the State Council, from its provisions.
Tax withholding payment of business tax obligations for taxpayers on the day.
13th business taxes collected by the tax authorities. 14th place of payment of business tax: (a) the taxpayers providing taxable services shall be to the establishment is located or the competent tax authorities of the place of residence tax.
However, taxpayer-funded construction industry and finance under the State Council, the competent tax departments under other taxable shall be taxable to the competent tax authorities where the tax. (B) to it taxpayers transferring intangible assets shall be located or the competent tax authorities of the place of residence tax.
However, the taxpayer transferred, leased land, should be reported to the local competent tax authorities where the land tax.
(C) the taxpayer sale and lease of real estate should be declared to the local competent tax authorities where the real property tax.
Withholding agents shall be filed with the local competent tax authorities of the place of residence or to pay the withholding tax. 15th business tax payment periods for the 5th, 10th, 15th, 1 month or 1 quarter.
The specific tax deadlines of taxpayers, by the competent tax authorities based on the size of the taxpayer's tax payable, respectively approved; not as a fixed-term tax that can be taxed.
Taxpayer to a tax period 1 month or 1 quarter, from the date of expiry in the 15th tax; 5th, 10th or 15th for a tax period, from the date of the expiration of the withholding tax in the 5th, on the 1st of the next month of 15th tax and closing last month of tax payable.
Term of the withholding tax solutions, in accordance with the provisions of the preceding two paragraphs.
16th business tax collection and management in accordance with the People's Republic of China Law on tax collection and management and the relevant provisions of this Ordinance.
17th article of the regulations come into force on January 1, 2009.
Report: business tax taxable items and tax rates table taxable items and tax rates, transportation, construction, finance and insurance 3% 3% 5%, posts and telecommunications, cultural industries 3% 3% 5%-20% seven, six, entertainment sports business services 5% 5% nine, eight, the transfer of intangible assets sale real estate 5%

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