营业税法英文版文档格式.docx
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营业税法英文版文档格式.docx
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taxpayers'
),
and
shallpayBusinessTaxinaccordancewiththeseRegulations.
Article2
ThetaxableitemsandtaxratesofBusinessTaxshall
determined
inaccordancewiththe<
BusinessTaxTaxableItemsand
Tax
Rates
Table>
attachedtotheseRegulations.
Any
adjustments
taxable
items
and
tax
rates
shall
be
determinedbytheStateCouncil.
The
specific
applicable
taxpayers
engaged
in
entertainmentbusinessesshallbedeterminedbythe
People'
s
governments
oftheprovinces,autonomousregionsandmunicipalitiesdirectlyunderthe
centralgovernmentwithin
range
prescribed
by
these
Regulations.
Article3
Fortaxpayersengaged
in
activities
under
different
tax
items,theturnover,transferandsalesamounts(hereinafter
to
as'
turnover'
)under
accounted
for
separately.Iftheturnoverhasnotbeen
for
separately,
the
highertaxrateshallapply.
Article4
Fortaxpayersproviding
services,
transferring
intangible
assetsonsellingimmovableproperties,thetaxpayableshallbe
computed
accordingtotheturnoverandtheprescribedtaxrates.
formula
computingthetaxpayableisasfollows:
Taxpayable=TurnoverxTaxrate
ThetaxpayableshallbecomputedinRenminbi,The
turnover
taxpayersettledinforeigncurrenciesshallbe
converted
into
Renminbi
accordingtotheexchangerateprevailingintheforeignexchangemarket.
Article5
Theturnoverofthetaxpayersshallbethe
total
consideration
allotherchangesreceivablefromthepayersfortheprovisionof
servicestransferofintangibleassetsorsalesofimmovablepropertiesby
thetaxpayers,exceptforthefollowingsituations:
(1)Fortransportationenterpriseswhichcarrypassengersor
cargoes
fromtheterritory
Republic
China
over
seas
locationsandtrans-shippassengersor
cargoes
other
transportation
enterprisesoverseas,theturnover
balance
transport
chargesforthewholejourneyless
transport
charges
paid
sub-contractedtransportationenterprises.
(2)Fortravelenterpriseswhichorganizetourist
groups
travel
outsidetheterritoryofthePeople'
sRepublicofChina
sub-contract
toothertravelenterprisesoverseas,theturnovershallbethebalanceof
thetouristchargesforthewholejourneylessthepaymentsmadeto
those
sub-contractedtravelenterprises.
(3)For
main
contractors
construction
business
who
sub-contractworktoothers,theturnovershall
totalcontractsumlessthepaymentsmadetothesub-contractors.
(4)Forre-lendingbusinesses,theturnovershallbethe
of
interestonlendinglesstheinterestonborrowing.
(5)Forbusinessesbuyingandsellingforeigncurrencies,
marketable
securitiesandfutures,theturnovershallbethebalanceof
selling
priceslessthebuyingprices.
(6)OthersituationsasregulatedbytheMinistryofFinance.
Article6
ThefollowingitemsshallbeexemptfromBusinessTax:
(1)Nursingservicesprovidedbynurseries,kindergartens,homes
theaged,
welfare
institutions
handicapped,
matchmaking
funeralservices.
(2)Servicesprovidedonindividualbasisbythedisabled.
(3)Medicalservicesprovidedbyhospitals,clinicsandothermedical
institutions.
(4)Educationalservicesprovidedbyschools
educational
institutions;
provided
students
participating
work-studyprograms.
(5)
Agricultural
mechanical
ploughing,
irrigation
drainage,
preventionand
treatment
plant
diseases
insect
pests,
plant
protection,insurance
farming
animal
husbandry,
related
technicaltrainingservices;
breedingandthepreventionandtreatment
diseasesofpoultry,livestockandaquaticanimals.
(6)Admissionfeesfor
cultural
conducted
memorial
hall,museum,culturalcentre,artgallery,exhibition
hall,
academy
paintingandcalligraphy,libraryandculturalprotectiveunits;
admission
fees
religious
at
places
religiousworship.
Exceptasstipulated
above
paragraphs,
Business
Tax
exemptionandreductionitemsshallberegulated
State
Council.
Localgovernmentsordepartmentsshallnotregulateanytax
exemption
or
reductionitems.
Article7
exempt
or
reduced
items,
turnovershallbeaccountedforseparately.iftheturnoverhas
not
been
separatelyaccountedfor,noexemptionofreductionisallowed.
Article8
FortaxpayerswhoseturnoverhasnotreachedtheBusinessTaxminimum
thresholdstipulatedbytheMinistryofFinance,theBusinessTaxshallbe
exempt.
Article9
ThetimeatwhichaliabilitytoBusinessTax
arises
dateonwhichthebusinessproceedsarereceivedordocumentedevidenceof
righttocollectbusinessproceedsisobtainedbythetaxpayer.
Article10
BusinessTaxshallbecollectedbythetaxauthorities.
Article11
BusinessTaxwithholdingagentsareasfollows:
(1)
For
financial
entrusted
grant
loans,
entrustedfinancialinstitutionsshallbethewithholdingagents.
(2)Forsub-contractingofconstruction
installation
business,
themaincontractorsshallbethewithholdingagents.
(3)Other
withholding
agents
stipulated
Ministry
Finance.
Article12
TheplaceforthepaymentofBusinessTaxisasfollows:
(1)Taxpayersprovidingtaxableservicesshallreportandpaytax
thelocalcompetenttaxauthoritieswherethetaxableservicestakeplace.
Taxpayersengagedinthetransportationbusinessshallreportandpay
tothelocalcompetenttaxauthoritieswherethebusinessestablishmentis
located.
(2)Taxpayerstransferringlanduserightsshallreportand
pay
tothe
local
competent
authorities
where
land
is
Taxpayerstransferringotherintangibleassetsshallreportandpaytaxto
thelocalcompetenttaxauthoritieswheretheestablishmentislocated.
(3)Taxpayerssellingimmovablepropertiesshallreportand
tothelocalcompetenttaxauthoritieswheretheimmovableproperties
are
Article13
TheBusinessTaxassessableperiodshall
five
days,
ten
days,
fifteendaysoronemonth.Theactualassessableperiodoftaxpayersshall
bedeterminedbythecompetenttaxauthoritiesaccordingtothe
magnitude
ofthetaxpayableofthe
taxpayers;
that
cannot
assessed
in
regularperiodsmaybeassessedonatransaction-by-transactionbasis.
Taxpayersthatadoptonemonthasanassessableperiod
report
andpaytaxwithintendays
following
end
period.
If
an
assessableperiodoffivedays,tendaysorfifteendaysis
adopted,
taxshallbeprepaidwithinfivedaysfollowingtheendoftheperiod
amonthlytaxreturnshallbefiledwithanybalanceof
due
settled
withintendaysfromthefirstdayofthefollowingmonth.
Thetaxpaymentdeadlinesforwithholdingagentsshallbe
withreferencetothestipulationsoftheabovetwoparagraphs.
Article14
ThecollectionandadministrationofBusinessTaxshallbe
conducted
inaccordancewiththerelevantregulationsofthe<
Law
s
on
Collection
Administration>
these
Article15
ThecollectionofBusinessTaxfrom
foreign
investment
enterprises
enterprises
accordance
with
resolutionsoftheStandingCommitteeoftheNational
Congress.
Article16
TheMinistryofFinanceshallberesponsiblefor
interpretation
oftheseRegulationsandfortheformulationof
Detailed
Rules
RegulationsfortheImplementationoftheseRegulations.
Article17
TheseRegulationsshallcomeintoeffectfromJanuary
1,
1994,
The
<
DraftRegulationsofthePeople'
sRepublic
Tax>
promulgatedbytheStateCouncilonSeptember18,1984shall
repealed
onthesamedate.
BUSINESSTAXTAXABLEITEMSANDTAXRATESTABLE
-----------------------------------------------------------------------
Taxable
Scopeofcharge
TaxRate%
1.Communications
andtransportation
Transportationbyland,water,
3
airandpipeline,loading
unloadinganddelivery
2.Construction
Construction,installation,
repair,decorationandother
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