>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Interim Regulation of the People's Republic of China on Business Tax (2008 Revision) [Expired]
中华人民共和国营业税暂行条例(2008修订) [失效]
【法宝引证码】

Order of the State Council of the People's Republic of China 

中华人民共和国国务院令


(No. 540)
 
(第540号)


The Interim Regulation of the People's Republic of China on Business Tax has been adopted at the 34th executive meeting of the State Council on November 5, 2008. We hereby promulgate the Interim Regulation of the People's Republic of China on Business Tax, as amended, which shall come into force on January 1, 2009.
 
中华人民共和国营业税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过,现将修订后的《中华人民共和国营业税暂行条例》公布,自2009年1月1日起施行。

Premier Wen Jiabao
 

总 理  温家宝


November 10, 2008
 
二○○八年十一月十日


Interim Regulation of the People's Republic of China on Business Tax
 

中华人民共和国营业税暂行条例


(Promulgated by Order No.136 of the State Council of the People's Republic of China on December 13, 1993 and the amendments were adopted at the 34th executive meeting of the State Council on November 5, 2008)
 
(1993年12月13日中华人民共和国国务院令第136号发布 2008年11月5日国务院第34次常务会议修订通过)


 
Article 1 All entities and individuals engaged in the provision of services as prescribed in the present Regulation, the transfer of intangible assets or the sale of immovables within the territory of the People's Republic of China shall be taxpayers of the business tax, and shall pay the business tax in accordance with these Regulations.   第一条 在中华人民共和国境内提供本条例规定的劳务、转让无形资产或者销售不动产的单位和个人,为营业税的纳税人,应当依照本条例缴纳营业税。

 
Article 2 The tax items and tax rates of the business tax shall be governed by the Schedule of Business Tax Items and Rates as hereto attached.   第二条 营业税的税目、税率,依照本条例所附的《营业税税目税率表》执行。

Any adjustment to the tax items and tax rates shall be determined by the State Council.
 
税目、税率的调整,由国务院决定。

The specific tax rates applicable to the taxpayers engaged in the entertainment industry shall be determined by the people's governments of the provinces, autonomous regions, and municipalities directly under the central government within the range prescribed by the present Regulation.
 
纳税人经营娱乐业具体适用的税率,由省、自治区、直辖市人民政府在本条例规定的幅度内决定。

 
Article 3 For taxpayers engaged in labor services subject to the payment of business tax (hereinafter referred to as “taxable services”), the transfer of intangible assets or the sale of immovables under different tax items, the turnover, transfer and sales amounts (hereinafter referred to as the “turnover”) under different tax items shall be calculated separately. If the turnover has not been calculated separately, the higher tax rate shall be applicable.   第三条 纳税人兼有不同税目的应当缴纳营业税的劳务(以下简称应税劳务)、转让无形资产或者销售不动产,应当分别核算不同税目的营业额、转让额、销售额(以下统称营业额);未分别核算营业额的,从高适用税率。

 
Article 4 For taxpayers providing taxable services, transferring intangible assets or selling immovables, the tax payable shall be computed according to the turnover and the applicable tax rates. The formula for computing the tax payable is:   第四条 纳税人提供应税劳务、转让无形资产或者销售不动产,按照营业额和规定的税率计算应纳税额。应纳税额计算公式:

Tax payable = Turnover × Tax rate
 
应纳税额=营业额×税率

The turnover shall be computed in Renminbi. The turnover of the taxpayer settled in any foreign currency other than Renminbi shall be converted into Renminbi.
 
营业额以人民币计算。纳税人以人民币以外的货币结算营业额的,应当折合成人民币计算。

 
Article 5 The turnover of a taxpayer shall be the total consideration and additional fees and charges it received from the provision of taxable services, transfer of intangible assets or sale of immovables except, however, the following situations:   第五条 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。但是,下列情形除外:

 
1. For a taxpayer who sublets any transportation business it has contracted to any other entity or individual, the turnover shall be the balance of the total consideration and additional fees and charges less the transport costs paid to other entities or individuals; (一)纳税人将承揽的运输业务分给其他单位或者个人的,以其取得的全部价款和价外费用扣除其支付给其他单位或者个人的运输费用后的余额为营业额;

 
2. For taxpayers engaged in the business of travel, the turnover shall be the balance of the total consideration and additional fees and charges less the costs of accommodation, meals, transportation, and admission tickets for tourist attractions paid on behalf of tourists to other entities and individuals and the travel expenses paid to other tourist enterprises receiving tours;
......
 (二)纳税人从事旅游业务的,以其取得的全部价款和价外费用扣除替旅游者支付给其他单位或者个人的住宿费、餐费、交通费、旅游景点门票和支付给其他接团旅游企业的旅游费后的余额为营业额;
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥300.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese