【英文】中华人民共和国营业税暂行条例实施细则.doc

/yingyu/65/n-
(Promulgated by the Ministry of Finance on 25 December 1993 and effective as of 1 January 1994.)
颁布日期:19931225 实施日期:19931225 颁布单位:财政部
Article 1 These Rules are formulated in accordance with Article 16 of the PRC, Business Tax Tentative Regulations.
Article 2 For the purposes of Article 1 of the Regulations, the term “taxable labour services” shall refer to labour services within the scope of the following business tax items: transport industry, construction industry, finance and insurance industries, post and munications, culture and sports, entertainment business and service industry.
For the purposes of the Regulations, the term “taxable labour services” shall not include processing, repair and replacement (“non-taxable labour services”)。
Article 3 For the purposes of item 5 of Article 5 of the Regulations, the term “the business of purchasing and selling foreign exchange, negotiable securities and futures” shall refer to the business of purchasing and selling foreign exchange, negotiable securities and futures engaged in by financial institutions (including both banks and non-banking financial institutions)。
The purchase and sale of foreign exchange, negotiable securities or futures by non-financial institutions or individuals shall not be subject to business tax.
Article 4 For the purposes of Article 1 of the Regulations, the phrase “provide taxable labour services, assign intangible assets or sell immovable property” shall refer to acts of providing taxable labour services for consideration, assigning intangible assets for consideration or assigning the ownership of immovable property for consideration (“taxable acts”), except for taxable labour services provided by staff and workers of work units or individual operators for their own work units or employers.
For the purposes of the preceding paragraph, the term “for consideration” shall include the gain of currencies, goods or other economic benefits.
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