中华人民共和国营业税暂行条例实施细则 PRC, Business Tax Tentative Regulations Implementing Rules

mentioned in the above formula shall be determined by the taxation authorities under the People's Governments of the provinces， autonomous regions and centrally governed municipalities.

　　Article 16　Where， in accordance with Article 4 of the Regulations， a taxpayer settles the amount of business in foreign exchange， either the State exchange rate （in principle， the median of the rates） for the date on which the amount of business is collected or that for the first day of the month during which the amount of business is collected may be selected as the Renminbi conversion rate for the amount of business. However， the Renminbi conversion rate for the turnover of finance and insurance enterprises shall be the rate determined in the final statements for the preceding year.

　　The taxpayer shall determine in advance which conversion rate to use and may not change it within one year from such determination.

　　Article 17　The turnover of transportation enterprises generated from the through transport business shall be the amount of business actually obtained.

　　For the purposes of Item 6 of Article 5 of the Regulations， the term “other circumstances” shall include circumstances where a travel enterprise organizes a trip in China for a tour group， in which case the turnover shall be the tour price collected less the expenses for accommodation， meals， transportation， admission and other expenses paid to other work units for the tourists.

　　Article 18　The amount of business of a taxpayer engaged in construction， renovation and decoration projects shall include the prices of raw materials， supplies and power used in the projects， irrespective of how these are settled with the opposite party.

　　For taxpayers engaged in installation projects， wherever the value of the installation project includes the value of the equipment installed， the amount of business shall include the prices of equipment.

　　Article 19　The amount of business of an act of constructing by oneself as mentioned in Article 4 of these Rules shall be determined by reference to Article 15 of these Rules.

　　Article 20　For the purposes of Item 4 of Article 5 of the Regulations， t

he term “on-lending business” shall refer to the business of lending borrowed funds to another party for use. The term shall not include the business of lending deposits or self-owned capital taken in from work units or individuals to another party for use.

　　Article 21　Where re-insurance is practised in the insurance industry， the amount of business of the original insurer shall be the total revenue from the insurance premium less the insurance premium paid to the reinsurer.

　　Article 22　Where a work unit or an individual carries out a performance， the amount of business shall be the total revenue from ticket sales or block booking less the expenses paid to the work unit， performance company or agent that provides the performance venue.

　　Article 23　The amount of business of the entertainment business shall be the fees collected from customers in the operation of the entertainment business， including admission fees， table charges， song selection fees as well as charges for tobacco， alcoholic drinks and other beverages and all other charges collected in the operation of the entertainment business.

　　Article 24　The amount of business of the tourism industry shall be the fees collected less the expenses for meals， accommodation and transportation paid to other work units for tourists.

　　Where a travel enterprise organizes a trip in China for tourists and the tour group is taken over by another travel enterprise， the sales amount shall be determined by reference to the provisions of Item 2 of Article 5 of the Regulations.

　　Article 25　Where a work unit grants immovable property to another party without consideration， the amount of business shall be determined by reference to Article 15 of the Rules.

　　Article 26　The scope of some of the tax free items specified in Article 6 of the Regulations shall be limited as follows：

　　1. For the purposes of Item 2 of the first paragraph， the term “labour services provided by handicapped persons in their personal capacity” shall refer to labour services provided for society by handicapped persons themselves.

　　2. For the purposes of Item 3 of the first paragraph， the term “medical services provided by hospitals， clinics and other medical institutions” shall refer to services in respect to diagnosis and treatment of patients， epidemic prevention， obstetrics and family planning as well as businesses providing pharmaceuticals， medical apparatus， meals and accommodation in hospital wards in connection with such services.

　　3. For the purposes of Item 4 of the first paragraph， the term “schools and other educational institutions” shall refer to ordinary schools and to other types of schools that are established with the approval of People's Governments above prefectural or municipal level or of educational administrative departments of governments at the same level， and where the academic records of the students of such schools are recognized by the State.

　　4. For the purposes of Item 5 of the first paragraph， the term “agriculture by means of mechanical cultivation” shall refer to the business of cultivation （including ploughing， weeding， planting， harvesting， threshing， plant protection， etc.） using agricultural machinery in agriculture， forestry and animal husbandry.

　　The term “irrigation and drainage” shall refer to the business of irrigating farmland or draining waterlogged farmland.

　　The term “prevention and control of plant diseases and elimination of pests” shall refer to the business of forecasting， preventing and controlling plant diseases and insect pests in agriculture， forestry， animal husbandry and fishery.

　　The term “agriculture and animal husbandry insurance” shall refer to the business of providing insurance for plants and animals being grown and reared in the planting industry， the aquatics breeding industry and animal husbandry.

　　The term “relevant technical training” shall refer to the business of technical training in relation to agriculture by means of mechanical cultivation， irrigation and drainage， prevention and control of plant diseases and elimination of pests， and for the purpose of enabling peasants to acquire knowledge in agriculture and animal husbandry insurance.

　　The scope of the tax exemptions for the business of breeding of and preventing and controlling disease in poultry， livestock and aquatic animals shall include the business of providing pharmaceuticals and medical apparatus in connection with such labour services.

　　5. For the purposes of Item 6 of the first paragraph， the term “cultural activities organized by memorial halls， museums， cultural centres， art galleries， exhibition halls， painting and calligraphy galleries， libraries and protected cultural relic work units” shall refer to cultural activities within the scope of the tax item of culture and sports that are organized by such work units at their own sites. The term “revenue from ticket sales” of such work units shall refer to revenue from the initial sale of admission tickets.

　　The term “revenue from ticket sales for cultural and religious activities organized by religious sites” shall refer to revenue from the sale of admission tickets for cultural and religious activities organized by temples， mosques and churches.

　　Article 27　For the purposes of Article 8 of the Regulations， the scope of applicability of the minimum amount subject to business tax shall be limited to individuals.

　　The ranges of the minimum amount subject to business tax shall be as follows：

　　For those that pay tax on a periodical basis， the minimum amount subject to tax shall be a monthly amount of business of Rmb 200 - Rmb 800； and

　　For those that pay tax each time the liability to pay tax arises， the minimum amount subject to tax shall be a turnover of Rmb 50 each time or day.

　　Taxpayers whose amount of business reaches the minimum amount subject to tax shall calculate and pay business tax in accordance with the total amount of business.

　　The taxation authorities under the People's Governments of the provinces， autonomous regions and centrally-governed municipalities shall determine， within the prescribed ranges and in accordance with the actual circumstances， the minimum amounts subject to tax to be applied in their regions and shall report the same to the State General Administration of Taxation for the record.

　　Article 28　If the method of advance collection of payment is adopted for the assignment of leaseholds or the sale of immovable property by a taxpayer， the taxpayer's obligation to pay tax shall arise on the day of receiving the advance payment.

　　If a taxpayer engages in an act of constructing by oneself as mentioned in Article 4 of these Rules， the obligation to pay tax on such act shall arise on the day on which it sells the building constructed， collects the turnover in full or obtains a voucher on the basis of which payment of turnover may be demanded.

　　If a taxpayer grants immovable property to another party without consideration， its obligation to pay tax shall arise on the day on which the ownership of such immovable property is transferred.

　　Article 29　For the purposes of Article 11 of the Regulations， the term “other withholding agents” is defined as follows：

　　1. where work units or

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