国家税务总局关于印发《营业税税目注释》(试行稿)的通知 Circular of the State Administration of Taxation on Printing and Distrib

国税发[1993]149号
颁布日期：19931227 　实施日期：19931227 　颁布单位：国家税务总局

　　GuoShuiFa [1993] No.149

　　December 27，1993

　　“Annotations on Business Tax Category ”（Trial Implementation） is now printing and issuing to you， and shall enter into force as of January 1， 1994. “Annotations on Business Tax Category ”（Trial Implementation） promulgated by the Ministry of Finance on March 21， 1986 is repealed simultaneously.

　　Attachment：

　　Annotations on Business Tax Category （Trial Implementation）

　　I. Communications and Transportation

　　The communications and transportation industry refers to the business activity of using means of transportation or manpower and animal power to carry cargoes or passengers to the destination， so as to shift the position of space.

　　The levying scope of this tax item includes： land， water， air and pipeline transportation， loading and unloading transportation.

　　Various labor service activities related to transportation business all come under the levying scope of this tax category.

　　（I） Land Transportation

　　Land transportation refers to the transport business for transporting cargoes or passengers through land （above or under ground）， including railway， highway， cable car， cableway transportation， as well as other land transportation.

　　（II） Water Transportation

　　Water transportation refers to the transportation business of carrying cargoes or passengers through rivers， lakes and streams and other natural and artificial water courses or sea lanes.

　　Tax shall be levied on salvage in light of water transportation.

　　（III） Air Transportation

　　Air transportation refers to the transportation business of carrying cargoes or passengers through air routes.

　　Tax shall be levied on general air service and air-ground service business in light of air transport. General air service refers to the business of providing flying services for specialized work， such as air photography， aerial survey， air exploration， air forest range， air suspended sowing and air precipitation.

　　Air-ground service business refers to the business of providing labor service ground services including navigation by air liners， airports， civil aviation administrative bureaus and air stations to Chinese and foreign airplanes or other air vehicles which navigate within China or land in airports within China.

　　（IV） Pipeline Transportation

　　Pipeline transportation refers to the transport business of delivering gas， liquid and solid materials through pipeline facilities.

　　（V） Loading-Unloading Transportation

　　Loading-unloading transportation refers to the business of loading， unloading and transporting cargoes between means of transportation， between the loading-unloading spots or between the means of transportation and the loading-unloading spots by the use of means of loading， unloading or manpower and animal power.

　　II. Building Industry

　　The building industry refers to construction and installation engineering operations.

　　The levying scope of this tax item includes construction， installation， repair， decoration and other engineering operations.

　　（I） Construction

　　Construction refers to the engineering operation of building new， reconstructing， expanding various buildings and structures， including the engineering operation of installation or decoration of various types of equipment or pillars and operating platforms connected to the structures， as well as the engineering operation of various kilns and metal structures.

　　（II） Installation

　　Installation refers to the engineering business of the assembly and arrangement of production equipment， power equipment， hoisting equipment， transport equipment， transmitting equipment， medical and lab equipment， as well as various other kinds of equipment，

including the engineering operation of setting up operating platforms， ladders， balustrades connected to the equipment and engineer operation of insulation， anti-corrosion， heat preservation and paint for the installation of equipment.

　　（III） Repair

　　Repair refers to the engineering operation of repairing， reinforcing， maintaining and improving the building and structures， so as to restore their original use value or extend the service period.

　　（IV） Decoration

　　Decoration refers to the engineer operation of decorating the buildings and structures， so that they will look more beautiful or have a particular purpose.

　　（V） Other Engineering Operations

　　Other engineering operations refer to various engineering operations other than the engineering operations mentioned above， such as the engineering operations of handling on a commission basis telecommunication projects， water conservancy projects， reconstructing roads， dredging， drilling wells （sinking wells）， demolishing buildings or structures， levelling land， putting up scaffold and dynamiting.

　　III. Financial Insurance Business

　　Financial insurance business means the operation of finance and insurance business.

　　The levying scope of this tax item include finance and insurance.

　　（I） Finance

　　Finance refers to the operation of the business of monetary funds accommodation activity， including loans， financial leasing， the transfer of financial commodities， financial brokerage and other financial businesses.

　　1. Loan refers to the business of lending money to others for use， including loans lent with funds at one's own disposal and emending.

　　Loans lent with money at one's own disposal means lending money in one's own hand or savings deposits absorbed from units or individuals to others for use.

　　Emending means extending loans with borrowed funds to others for use.

　　Tax is levied in light of loans extended with funds at one's own disposal on the mortgage loan business of pawnbroking irrespective of the source of funds.

　　No tax is levied on the loan business of the People's Bank.

　　2. Financial leasing refers to the equipment leasing business with the financial nature and the characteristics of the shift of ownership. I.e.， the lessor leases the purchased equipment to the lessee in accordance with the specifications， types， performance and other conditions required by the lessee. Ownership of the equipment within the contracted period belongs to the lessor， the lessee possesses only use right. After paying off rental upon expiration of the contract， the lessee has the right to purchase the equipment in light of the scrap value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.

　　3. The transfer of financial commodities refers to the behavior of ownership of transferring foreign exchange， negotiable securities or non-goods futures.

　　Non-goods futures refers to futures outside commodity futures and rare metal futures， such as foreign exchange futures.

　　4. Financial brokerage means the business wherein one is entrusted with the task of engaging in financial activities.

　　5. Other financial businesses refer to various financial businesses other than the businesses listed above， such as bank settlement and bill discount. No tax is levied on savings deposits or the behavior of purchasing financial commodities.

　　（II） Insurance

　　Insurance means the business of using the funds pooled in the form of contract to compensate for the economic benefits of the insurant.

　　IV. Postal and Telecommunications Service

　　Postal and telecommunications service refers to the business of specially handling information transmission. The levying scope

of this tax item includes posts and telecommunications.

　　（I） Postal Service

　　Postal service refers to the business of delivering object information， including the delivery of letters or parcels， postal order， the distribution of newspapers and magazines， the sales of postal articles， postal savings as well as other postal business.

　　1. The delivery of letters or parcels refers to the business of delivering letters or parcels as well as business related to the delivery of letters or parcels.

　　The delivery of letters refers to the business of receiving and sending letters， postcards， and printed matters.

　　The delivery of parcels refers to the business of receiving and sending parcels.

　　Business related to the delivery of letters or parcels refers to the business of leasing letter boxes， handling imported letters or parcels， keeping overdue parcels， incidental goods-carrying and other businesses related to the delivery of letters or parcels.

　　2. Postal order refers to the business of delivering remittance and the exchange for the remitter.

　　3. The distribution of newspapers and magazines refers to the business of the postal departments receiving subscription， delivering and selling various newspapers and magazines for the publishing units.

　　4. The sales of postal articles refers to the business of the postal department which， while providing postal services， incidentally sells various articles related to postal business （such as envelops， letter paper， money order and parcel wrappers）

　　5. Postal savings deposits refers to the business of savings deposits handled by postal departments.

　　6. Other postal businesses refer to the various postal businesses other than th

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