第1页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共20页DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX(MinistryofFinance:25December1993)WholeDoc.Article1TheseDetailedRulesareformulatedinaccordancewiththestipulationsofArticle16of
(hereinafterreferredtoasthe'Regulations').Article2"Taxableservices"asmentionedinArticle1oftheRegulationsreferstoserviceswithinthescopeoftaxableitemsinthecommunicationsandtransportation,construction,financeandinsurance,postsandtelecommunications,cultureandsports,entertainmentandserviceindustries.Processing,repairandreplacementarenottaxableservicesasmentionedintheRegulations(hereinafterreferredtoas'non-taxable第2页共20页第1页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共20页services').Article3"Theforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusiness"asmentionedinItem5ofArticle5oftheRegulationsreferstotheforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusinesscarriedonbyfinancialinstitutions(includingbanksandnon-bankfinancialinstitutions).Thebuyingandsellingofforeignexchange,marketablesecuritiesorfuturesbynon-financialinstitutionsorindividualsshallnotbesubjecttoBusinessTax."Futures"asmentionedinItem5ofArticle5oftheRegulationsrefertonon-commoditiesfutures.FuturesoncommoditiesshallnotbesubjecttoBusinessTax.Article4"Provisionoftaxableservices,transferofintangibleassetsorthesaleofimmovableproperties"asmentionedinArticle1oftheRegulationsreferstoactivitiesofprovidingtaxableservices,transferringintangibleassetsorownershipofimmovablepropertieswithconsideration(hereinafterreferredtoasthe'taxableactivities').However,taxable第3页共20页第2页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共20页servicesprovidedbythestaffemployedbyunitsorindividualoperatorstotheirownunitsoremployersshallnotbeincludedtherein.Theterm"withconsideration"intheprecedingparagraphincludesreceiptofcurrency,goodsandothereconomicbenefits.Forunitsorindividualsthatselltheirnewlyself-constructedbuildings(hereinafterreferredtoas'self-construction'),theirself-constructionactivitiesshallberegardedasprovisionoftaxableservices.Transfersoflimitedpropertyrights,orpermanentrights,touseimmovableproperties,andtransfersbyunitsofimmovablepropertiesbywayofgiftstoothersshallberegardedassalesofimmovableproperties.Article5Asalesactivitythatinvolvesbothtaxableservicesandgoodsisdeemedtobeamixedsalesactivity.Mixedsalesactivitiesofenterprises,enterpriseunitsorindividualbusinessoperatorsengagedinproduction,wholesaleorretailofgoodsshallbeclassifiedassalesofgoods,andBusinessTaxshallnotbeleviedonthesales;mixedsalesactivitiesofotherunitsandindividualsshallbeclassifiedasprovisionoftaxableservices,andBusinessTaxshallbeleviedonthesales.第4页共20页第3页共20页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共20页Whethertaxpayers'salesactivitiesaremixedsalesactivitiesshallbedeterminedbythecollectionauthoritiesundertheStateAdministrationofTaxation."Goods"asmentionedinParagraph1referstotangiblemoveablegoods,includingelectricity,heatandgas."Enterprises,enterpriseunitsorindividualbusinessoperatorsengagedintheproduction,wholesaleandretailofgoods"asmentionedinParagraph1includeenterprises,unit...
