DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX(MinistryofFinance:25December1993)WholeDoc.Article1TheseDetailedRulesareformulatedinaccordancewiththestipulationsofArticle16of
(hereinafterreferredtoasthe'Regulations').Article2"Taxableservices"asmentionedinArticle1oftheRegulationsreferstoserviceswithinthescopeoftaxableitemsinthecommunicationsandtransportation,construction,financeandinsurance,postsandtelecommunications,cultureandsports,entertainmentandserviceindustries.Processing,repairandreplacementarenottaxableservicesasmentionedintheRegulations(hereinafterreferredtoas'non-taxableservices').Article3"Theforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusiness"asmentionedinItem5ofArticle5oftheRegulationsreferstotheforeignexchange,marketablesecuritiesandfuturesbuyingandsellingbusinesscarriedonbyfinancialinstitutions(includingbanksandnon-bankfinancialinstitutions).Thebuyingandsellingofforeignexchange,marketablesecuritiesorfuturesbynon-financialinstitutionsorindividualsshallnotbesubjecttoBusinessTax."Futures"asmentionedinItem5ofArticle5oftheRegulationsrefertonon-commoditiesfutures.FuturesoncommoditiesshallnotbesubjecttoBusinessTax.Article4"Provisionoftaxableservices,transferofintangibleassetsorthesaleofimmovableproperties"asmentionedinArticle1oftheRegulationsreferstoactivitiesofprovidingtaxableservices,transferringintangibleassetsorownershipofimmovablepropertieswithconsideration(hereinafterreferredtoasthe'taxableactivities').However,taxableservicesprovidedbythestaffemployedbyunitsorindividualoperatorstotheirownunitsoremployersshallnotbeincludedtherein.Theterm"withconsideration"intheprecedingparagraphincludesreceiptofcurrency,goodsandothereconomicbenefits.Forunitsorindividualsthatselltheirnewlyself-constructedbuildings(hereinafterreferredtoas'self-construction'),theirself-constructionactivitiesshallberegardedasprovisionoftaxableservices.Transfersoflimitedpropertyrights,orpermanentrights,touseimmovableproperties,andtransfersbyunitsofimmovablepropertiesbywayofgiftstoothersshallberegardedassalesofimmovableproperties.Article5Asalesactivitythatinvolvesbothtaxableservicesandgoodsisdeemedtobeamixedsalesactivity.Mixedsalesactivitiesofenterprises,enterpriseunitsorindividualbusinessoperatorsengagedinproduction,wholesaleorretailofgoodsshallbeclassifiedassalesofgoods,andBusinessTaxshallnotbeleviedonthesales;mixedsalesactivitiesofotherunitsandindividualsshallbeclassifiedasprovisionoftaxableservices,andBusinessTaxshallbeleviedonthesales.Whethertaxpayers'salesactivitiesaremixedsalesactivitiesshallbedeterminedbythecollectionauthoritiesundertheStateAdministrationofTaxation."Goods"asmentionedinParagraph1referstotangiblemoveablegoods,includingelectricity,heatandgas."Enterprises,enterpriseunitsorindividualbusinessoperatorsengagedintheproduction,wholesaleandretailofgoods"asmentionedinParagraph1includeenterprises,unitswithanenterprisenatureandindividualbusinessoperatorsengagedprincipallyintheproduction,wholesaleandretailofgoods,andalsoengagedintaxableservices.Article6Fortaxpayersengagedinbothtaxableservicesandthesalesofgoodsornon-taxableservices,thesalesamountoftaxableservicesandthesalesamountofgoodsornon-taxableservicesshallbeaccountedforseparately.Fortaxpayersthathaveno...
