Article 2 Taxable services mentioned in Article 1 of the Regulations refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Processing, repair and replacement are not taxable services as mentioned in the regulations (hereinafter referred to as non-taxable services).
Article 3 Foreign exchange, securities and futures transactions mentioned in Item (5) of Article 5 of the Regulations refer to foreign exchange, securities and futures transactions conducted by financial institutions (including banks and non-bank financial institutions). Non-financial institutions and individuals buying and selling foreign exchange, securities or futures are not subject to business tax.
The futures mentioned in Item (5) of Article 5 of the Regulations refer to non-commodity futures. Commodity futures are not subject to business tax.
Article 4 The provision of taxable services, the transfer of intangible assets or the sale of real estate as mentioned in Article 1 of the Regulations refers to the provision of taxable services, the transfer of intangible assets or the transfer of ownership of real estate with compensation (hereinafter referred to as taxable acts). However, employees employed by units or individual operators to provide taxable services to their units or employers are not included.
The term "paid" as mentioned in the preceding paragraph includes obtaining money, goods or other economic benefits.
If a unit or individual builds a new building and sells it, its self-construction behavior shall be regarded as providing taxable services.
The transfer of limited property rights or permanent use rights of real estate, as well as the donation of real estate to others by the unit, are regarded as real estate sales.
Article 5 Sales activities involving both taxable services and goods are mixed sales activities. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services and business tax is levied.
Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
The goods mentioned in the first paragraph refer to tangible movable property, including electricity, heat and gas.
The enterprises, business units and individual operators engaged in the production, wholesale and retail of goods mentioned in the first paragraph include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in taxable services.
Article 6 Taxpayers engaged in taxable services, goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If it is not separately accounted for or cannot be accurately accounted for, the taxable services shall be subject to VAT together with the goods or non-taxable services, and no business tax shall be levied.
Whether the taxable services operated by taxpayers should be subject to VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 7 Except as otherwise provided in Article 8 of these Rules, any of the following circumstances refers to the provision of taxable services, the transfer of intangible assets or the sale of immovable property within the territory of People's Republic of China (PRC) (hereinafter referred to as the territory) as mentioned in Article 1 of the Regulations:
(1) The services provided occurred in China;
(2) Carrying passengers or goods out of the country;
(3) Organizing tourists to travel abroad in China;
(4) The transferred intangible assets are used in China;
(5) The real estate sold is in China.
Article 8 Insurance services shall be provided in China under any of the following circumstances:
Insurance services provided by domestic insurance institutions, except that domestic insurance institutions provide insurance for export goods;
(2) Insurance services provided by overseas insurance institutions with articles in China as the subject matter.
Article 9 The units mentioned in Article 1 of the Regulations refer to state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and other enterprises, as well as administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals with business activities.
Article 10 Where an enterprise is leased or contracted to another person for operation, the lessee or contractor shall be the taxpayer.
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