People's Republic of China interim regulations on the business tax rules 2011 (revised) (December 18, 2008 Ministry of finance, the State administration of taxation announced on October 28, 2011, 52nd of finance and the State administration of taxation announced 65th since November 1, 2011, the finance and the State administration of taxation on modifying People's Republic of China interim regulations on VAT rules and People's Republic of China decision on the detailed rules for the implementation of the provisional regulations of business tax amendment) article in accordance with the People's Republic of China interim regulations on the business tax (hereinafter regulations)

    , These rules are formulated.

Second labor regulations mentioned in the first article of the Bill refers to belong to the transportation, construction, finance, insurance, telecommunications, culture, sports, entertainment, the scope of services taxable services (hereinafter referred to as taxable).

    Processing and repair, repair, do not belong to labor under the Ordinance (hereinafter referred to as non-taxable). Article mentioned in the first article of the Bill provide regulation services, transferring intangible assets or the sale of real estate, is to provide regulations for payment of services, transfer of intangible assets or transfer of immovable property ownership Act (hereinafter referred to as taxable).

Unit or individual businesses to hire staff for the unit or employers to provide services under the Ordinance, is not included.

    Paid referred to in the preceding paragraph refers to obtaining money, goods or other economic advantage.

Fourth Ordinances mentioned in the first article in the People's Republic of China territory (hereinafter referred to as the territory) to provide regulation services, transferring intangible assets or immovable property refers to:

(A) providing or accepting the Ordinance work units or individuals in the territory;

(B) the transfer of intangible assets (excluding land) receive units or individuals in the territory;

(C) the transfer or lease of the land ownership of the land in the territory;

    (D) the sale or lease of immovable property in the territory.

Article fifth taxpayers, one of the following circumstances is deemed taxable:

(A) the entity or individual real estate or land donation to other entities or individuals;

(B) units or individuals themselves new (hereinafter referred to as-built) buildings and sold, its construction;

    (C) other circumstances as stipulated by the Ministry of finance, the State administration of taxation. Article sixth of a sale if both taxable goods, for mixed sales behavior.

Article seventh could be subject to this requirement, engaged in the production of goods, wholesale or retail businesses, business units and individual industrial and commercial households mixed sale, as sales of goods, do not pay sales tax; mixed sale of other units and individuals, considered to provide taxable services, pay sales tax.

Goods mentioned in the first paragraph, refers to the tangible movable property, including electricity, heat and gas.

    Mentioned in the first paragraph in the production of the goods, wholesale or retail businesses, business units and individual businesses, including engaging in the production of goods, mainly wholesale or retail, and run a taxable company, business unit, and individual industrial and commercial households.

Taxpayers in the seventh following a mixed sale, shall be accounted for separately taxable turnover and sales of goods, their taxable turnover pay sales tax, sales of goods do not pay sales tax is not accounted for separately by the competent tax authorities to assess the taxable turnover:

(A) the sale of self-produced goods while providing construction services;

    (B) other circumstances as stipulated by the Ministry of finance, the State administration of taxation.

    Article eighth taxpayers taxable and non-taxable goods or services, shall be accounted for separately taxable turnover and goods or non-taxable sales, its tax revenues to pay sales tax, or non-taxable sales of goods do not pay sales tax is not accounted for separately by the competent tax authorities to assess the taxable turnover.

Nineth units mentioned in the first article of the Ordinance refers to enterprises, administrative units and public institutions, social groups, military units and other units.

    Individuals mentioned in the first article of the Bill refers to individual industrial and commercial households and other individuals.

    Tenth article except as provided in these rules of 11th and 12th, but units is liable to payment of business tax for the tax and collect money, goods or other units of the economic interest, but does not include units do not need to register with the tax organs according to law.

    11th units to contract, lease, affiliated business, contractors, tenants, affiliated persons (hereinafter referred to as the contractor) tax, contractor to the employer, lessor being affiliated persons (hereinafter referred to as the employer) name of business and legal liability of employer, employer taxpayer; otherwise the contractor for the taxpayer.

    12th Central railway operations of the taxpayer for the Ministry of railways, the taxpayers of joint-venture railway operations for joint-venture railway companies, railway operations of the taxpayer for the local railway administration, infrastructure pipeline operations of the taxpayer for the infrastructure pipeline management.

13th article Ordinance fifth article by said price outside costs, including charged of procedures fee, and subsidies, and Fund, and fund-raising fee, and returned profit, and award fee, and penalty, and late fees, and extension payment interest, and compensation gold, and generation received payments, and generation advances items, and penalty card and the other various nature of price outside charges, but not including while meet following conditions on behalf of charged of Government sex Fund or administrative career sex 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 Governments and their fiscal, price authorities approved the establishment of the administrative fees;

(B) the charge issued printed above the provincial level financial sector the financial instrument;

    (C) pay financial receipts in full.

    14th on turnover of the taxpayer to pay turnover tax refund after deduction, shall return the paid sales tax tax or deduction from a taxpayer shall pay sales tax after tax.

    15th taxpayers taxable, if you set the price and on the same invoice discount amount indicated, at a discounted price after the turnover; if you discount the other invoice, irrespective of the financial processing, shall be deducted from the turnover.

    16th article seventh could be subject to this requirement, taxpayers providing construction services (not including decorating services), its turnover should include works with raw materials, equipment and other supplies, and power price, but does not include the price of provided by the building and equipment.

    Article 17th turnover for the business of entertainment and entertainment industry to charge full price and additional fees and charges, including ticket charges, fee, song fees, alcoholic drinks, beverages, tea, flowers, snacks and other charges and operating entertainment-other fees and charges.

Article 18th section fifth part (d) of financial products such as foreign exchange, securities and futures trading, refers to the taxpayer engaged in foreign exchange, securities, not the futures and other financial commodities trading businesses.

    Freight futures do not pay sales tax.

19th Ordinances referred to in article sixth in line with relevant regulations of the competent tax departments under the State Council document (hereinafter referred to as legal and valid document) refers to:

(A) the amount paid to units or individuals in the territory, and the units or individuals belonging to sales tax or VAT tax, invoices issued by the entity or individual as a valid certificate;

(B) the payment of administrative fees and Government funds, to issue financial instruments for a valid certificate;

(C) the amounts paid to offshore entities or individuals, the units or individuals to sign the documents as legally valid documents, the tax authority has doubts on signed documents, may require the certification provided by overseas notary organs;

    (D) other legal and valid certificates of the State administration of taxation.

20th taxpayer Bill seventh referred to much lower price and without justification or the rules in article fifth column is treated as a taxable turnover-free, its turnover in the following order:

(A) the taxpayer occurred during the recent average price of similar tax approved;

(B) by other taxpayers recently approved tax similar to the average price in the period;

(C) approved by the following formula:

Turnover = cost or cost x (cost of 1+ margin) ÷ (1-tax rate)

    Formula cost in the profit margin, determined by the provinces, autonomous regions and municipalities directly under the Inland Revenue Department. 21st turnover of taxpayers in currencies other than the Renminbi, its currency conversion rate you can select sales turnover on the day or the 1st of the month the Yuan parity rate.

    Taxpayers should be determined in advance of the conversion rate, determined shall not be changed within 1 year.

22nd Bill eighth part of the scope of the exemptions provided for in article, qualified as follows:

(A) in paragraph (b) referred to services for disabled individuals, refers to himself for public services for disabled people.

(B) in paragraph (d) referred to schools and other educational institutions, and refers to ordinary school and the district or municipal level people's Governments or Governments at the same level of Administrative Department of education approved the establishment, national recognition of its students education in all types of schools. (Three) first paragraph subsection (five) items by said agricultural tractor, is refers to in agricultural, and forestry, and livestock in the using agricultural machinery for farming (including work, and planting, and harvest, and threshing, and plant protection,) of business; irrigation and drainage, is refers to on farmland for irrigation or drainage of business; pest control, is refers to engaged in agricultural, and forestry, and livestock, and fisheries of pest forecast and control of business; agricultural Mu insurance, is refers to for planting, and aquaculture, and livestock planting and feeding of flora and fauna provides insurance of business; related technology training,

Refers to the tractor and agriculture, irrigation, pest control, plant protection business and to enable farmers receive technical training in agriculture and animal husbandry insurance business; poultry, livestock and aquatic breeding and disease control range of duty-free business, including the labor-related provision of drugs and medical devices business. (D) subparagraph (vi) referred to memorials, museums, cultural centers, cultural relic protection unit management institutions, art museums, libraries, exhibition halls, calligraphy and painting more cultural activities refers to those units in their own venues of cultural scope items of cultural activities of the sports industry. Its ticket revenue refers to revenue from sales of tickets for the first.
Religious venue ticket sales to cultural, religious activities, refers to the temples, palaces, mosques and churches, religious and cultural activities of ticket sales revenue.

(E) subparagraph (VII), called the insurance products of export goods, including export insurance and export credit insurance.

23rd business tax threshold referred to in article tenth of the Ordinance refers to taxpayers whose combined turnover reached threshold.

Business tax threshold to limit the scope of an individual.

Business tax threshold as follows:

(A) regular taxes, monthly turnover 5000-20000 Yuan;

(B) the tax that each time (day) turnover 300-500 Yuan.

    Provinces, autonomous regions and municipalities directly under the financial offices (bureaus), the Inland Revenue Department shall, within the range prescribed according to determine the applicable cutoff point in the region, and reported to the Ministry of finance, the State administration of taxation records.

24th received the Ordinances referred to in article 12th business incomes, refers to the taxpayers during tax or amounts collected after the completion.

    Obtained operating revenue referred to in section 12th day of payment credentials, payment date on the day set for the written contract; does not enter into a written contract or written contract does not determine payment date, the tax to be completed the same day.

Transfer of land or immovable property article 25th taxpayers, take the advance payment, the taxpayer receives advance of the day.

Taxpayer-funded construction or leasing services, advance payment, the taxpayer receives advance of the day.

Taxpayers referred to in this rule fifth real estate or land donation of other units or individuals, their tax time for the transfer of immovable property ownership, land day.

    Taxpayer's fifth in these rules referred to in article building, construction of buildings by their tax time for the sales tax obligation occurs.

    14th article 26th in accordance with Ordinance provides that the taxpayer should be taxable, land or local competent tax authorities where the estate tax should tax more than 6 months from the month of no tax declaration, by the competent tax authorities of the place or places of residence taxation.

    27th article banks, finance companies, trust companies, credit unions, representative offices of foreign enterprises tax for 1 quarter. 28th article of the rules shall enter into force on January 1, 2009.