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

e businesses listed above.

　　（II） Telecommunications Service

　　Telecommunications service refers to the business of using telex equipment to transmit electrical signals so as to deliver information， including telegraph， telex， telephone， telephone installation， the sale of telecommunications articles and other telecommunication businesses.

　　1. Telegraph refers to the telecommunications business of using electrical signals to transmit written language matters and related business， including transmitting telegraphs， leasing telegraph and electric circuit equipment， repairing telegraph and electric circuit equipment as well as sending and translating telegraphs， checking the sent-out telegraph original on file or the receipt of the sent-in telegraph， copying the original of the sent-out telegraph.

　　2. Telex （fax） refers to the communications business of delivering the original copy through telex equipment， including delivering materials， graphic， photos and authentic work.

　　3. Telephone refers to the business of using telex equipment to transmit words and related business， including wire and wireless telephone， the paging system， leasing telephone and electric circuit equipment， repairing or leasing broadcasting circuits and TV channels.

　　4. Telephone installation refers to the business of installing or telephones for the subscribers.

　　5. The sales of telecommunications articles refers to the business of incidentally selling special and general telecommunications articles （such as telegraph paper， telephone directory， telegraph signing book， telecommunications equipment and telephone） in addition to providing telecommunication service.

　　6. Other telecommunications businesses refer to telecommunications businesses other than those listed above.

　　V. Cultural and Sports Undertakings

　　Cultural and sports undertakings refer to the business of engaging in cultural and sports activities.

　　The levying scope of this tax item includes the undertakings of culture and sports.

　　（I） Cultural undertaking

　　Cultural undertaking refers to the business of engaging in cultural busine

ss， including performances， broadcasting on television， other cultural undertakings.

　　Tax is levied on the business of operating sightseeing places in light of the cultural undertaking.

　　1. Performances refer to the business of performing activities such as drama， songs and dances， fashion show， aerobics exercise， acrobatics， folk arts， wushu （martial art） and physical culture.

　　2. Broadcast on television refers to the business of transmitting works through wire or wireless device such as broadcasting stations， television stations， sound system， close-circuit television， satellite communications as well as projecting various programs at cinemas， theatres， picture recording halls and other sites.

　　Tax is not levied on advertising broadcast on television in light of this tax category.

　　3. Other cultural undertakings refer to the business of engaging in cultural activities other than those listed above， such as various exhibitions， training activities， the holding of forums on literature， arts， science and technology， giving speeches， public lectures， the borrowing of books and reference materials from libraries.

　　4. The business of operating sightseeing places refers to parks， zoos， botanies as well as other businesses of selling entrance tickets for various sightseeing sites.

　　（II） Sports Undertaking

　　Sports undertaking refers to the business of holding various sports competitions and providing sites for sports competitions or sport activities.

　　Tax is not levied in light of this tax category on the provision of sites for cultural activities and sport competitions in a leasing form.

　　VI. Recreational Undertaking

　　Recreational undertaking refers to the business of providing sites and services for recreational activities.

　　The levying scope of this tax item includes： the business of operating song-performing halls， dance halls， karaoke song and dance halls， music saloon， billiard， golf course and bowling alleys， and amusement parks， as well as the business of recreational centers providing services for customers' recreational activities.

　　（I） Song-performing halls

　　Song-performing halls refer to the place where customers performing singing activities with music accompaniment for self-amusement.

　　（II） Dance halls

　　Dance halls refer to providing sites for customers' dancing activities.

　　（III） Karaoke song and dance halls

　　Karaoke song and dance halls refer to sites where customers engage in song and dance activities for self-amusement under music accompaniment broadcast by audio and video equipment.

　　（IV） Music saloon

　　Music saloon refers to places which provide customers with music appreciation， tea， coffee， wine and other drinks.

　　（V） Billiard， golf course and bowling alley

　　Billiard， golf course and bowling alley refer to sites where customers engage in billiard， golf and bowling activities.

　　（VI） Amusement

　　Amusement park refers to the place for holding various amusement and recreational activities （such as archery， hunting， horse race and video games）。

　　The catering service as well as various other services provided by the recreational centers listed above for the customers to engage in recreational activities all come under the levying scope of this tax item.

　　VII. Service Trades

　　Service trades refer to the business of providing services for society by making use of the equipment， tools， sites， information or techniques.

　　The levying scope of this tax item includes： factorage， hotel and catering trades， tourist industry， storehouse， lease， advertising and other services.

　　（I） Factorage

　　Factorage refers to the business of handling the entrusted matters for the consignor， including buying and selling goods and importing and exporting on a commission basis， reco

mmendation service and other agent services.

　　1. Buying and selling goods on a commission basis refers to the business of a person who is entrusted with buying or selling goods， settling accounts and receiving service charge in accordance with the value of goods bought or sold.

　　2. Handling import and export on a commission basis refers to the business of a person being entrusted with importing and exporting commodities or labor.

　　3. Recommendation service means the business in which the broker introduces both sides to trade talks or other affairs.

　　4. Other agency services refer to the business of being entrusted with handling affairs other than those listed above.

　　Tax is not levied in light of this tax item on financial brokerage， postal departments' business of distributing newspapers and magazines.

　　（II） Hotel Service

　　Hotel service refers to the business of providing boarding service.

　　（III） Catering Trade

　　Catering trade refers to the business of providing customers with catering consumption service simultaneously while offering food and places for eating.

　　Tax is levied in light of the tax item of recreational business on restaurants， dining halls and other catering service sites， simultaneously at the time of dining， providing customers with service for them to engage in singing and dancing activities in the form of self-amusement.

　　（IV） Tourist Industry

　　Tourist industry refers to the business of arranging boarding and means of communications for the tourists and providing them with tourist guide and other tourist services.

　　（V） Storage

　　Storage refers to the business of using warehouses， goods yards or other sites to deposit and keep goods for the passengers.

　　（VI） Leasing Business

　　Leasing business means the business of transferring sites， houses， articles， equipment or installations to others for use within an agreed period of time.

　　Tax is not levied in light of this tax item on financial leasing.

　　（VII） Advertising Business

　　Advertising business refers to the business of recommending commodities， engaging in the publicity on service items， cultural and sport programs or announcements and declarations and providing related services by means of books， newspapers， magazines， broadcast， television， movie， lamp， billboard， showcase， neon light and lamp box.

　　（VIII） Other Service Trades

　　Other service trades refer to service trades other than those listed above. These include bathing， hair dressing， washing and dyeing， photo-taking， tine art， picture-mounting， copying out， typewriting， engraving， calculating， testing， experimenting， lab testing， tape recording， video tape recording， duplicating， blue-printing， designing， charting， mapping， expiring， packaging and consulting.

　　Tax is not levied in light of this tax item on aerial surveying， well drilling （well sinking）， prospecting and blasting prospecting.

　　VIII. Tansfer of Intangible Assets

　　The transfer of intangible assets refers to the behavior of transferring the ownership and use right to intangible assets.

　　Intangible assets refer to the assets which are not in an object form， but can bring about economic benefits.

　　The levying scope of this tax item includes the transfer of land-use right， trademark right， patent right， non-patent technology， copyright and goodwill.

　　（I） Transfer of Land-Use Right

　　The tran

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/