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

individuals outside China that do not maintain business establishments in China carry out taxable acts in China， their agents shall be the withholding agents for their amounts of tax payable； where they do not have agents， the assignees or purchasers shall be the withholding agents；

　　2. where tickets are sold by another party for a performance carried out by a work unit or an individual， the ticket seller shall be the withholding agent for

the tax payable by such work unit or individual；

　　3. where the agent for a performance is an individual， the ticket seller shall be the withholding agent for the payable tax on the agent's business of organizing the performance.

　　4. the primary insurer shall be the withholding agent for re-insurance business；

　　5. where an individual assigns other intangible assets as mentioned in Item 2 of Article 12 of the Regulations， the assignee shall be the withholding agent for the tax payable on the assignment.

　　Article 30　Where a taxpayer that provides taxable labour services in another county （municipality） must submit tax returns and pay tax to the taxation authorities in charge at the place where the labour services are provided but fails to do so， the taxation authorities in charge at the place where the office of such taxpayer is located or where such taxpayer resides shall collect the unpaid tax.

　　Article 31　A taxpayer that contracts for a project in another province， autonomous region or centrally-governed municipality shall submit tax returns to the taxation authorities in charge at the place where the office of such taxpayer is located.

　　Article 32　Where a taxpayer carries out taxable acts within its own province， autonomous region or centrally-governed municipality and needs to change its place for tax payment， such change shall be determined by the taxation authorities under the People's Governments of the provinces， autonomous regions and centrally-governed municipalities.

　　Article 33　The term of tax payment for the finance industry （except pawnbroking） shall be a quarter of a year.

　　The term of tax payment for the insurance industry shall be one month.

　　Article 34　For the purposes of these Rules， the terms “above” and “below” shall include the numbers themselves or the level itself.

　　Article 35　These Rules shall be interpreted by the Ministry of Finance or the State General Administration of Taxation.

　　Article 36　These Rules shall be implemented as of the date of implementation of the Regulations. At the same time， the PRC， Business Tax Regulations （Draft） Implementing Rules promulgated by the Ministry of Finance on 28 September 1984 shall be repealed

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