Article 1. Units and individuals that provide services stipulated in these Regulations (hereinafter referred to as taxable services), transfer intangible assets, or sell real estate within the territory of the People's Republic of China shall be the taxpayers of business tax. (hereinafter referred to as taxpayers) shall pay business tax in accordance with these regulations. Article 2 The tax items and tax rates of business tax shall be implemented in accordance with the "Business Tax Items and Rates Table" attached to these Regulations.

Adjustments to tax items and tax rates shall be determined by the State Council.

The specific tax rate applicable to taxpayers operating in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the range specified in these regulations. Article 3 If a taxpayer engages in taxable activities under different tax categories, he or she shall separately calculate the turnover, transfer amount, and sales volume (hereinafter referred to as turnover) for different tax items; if the turnover is not separately calculated, the higher tax rate shall apply. Article 4 When a taxpayer provides taxable services, transfers intangible assets, or sells real estate, the tax payable shall be calculated based on the turnover and the prescribed tax rate. The formula for calculating the tax payable is:

The tax payable = turnover × tax rate

The tax payable is calculated in RMB. If a taxpayer settles its turnover in foreign exchange, it shall be converted into RMB based on the foreign exchange market price. Article 5 The taxpayer’s turnover is all the price and extra-price fees collected from the taxpayer for providing taxable services, transferring intangible assets, or selling real estate; however, the following circumstances are excepted:

(1) Transportation If an enterprise transports passengers or goods out of the territory of the People's Republic of China and uses other transportation companies to transport passengers or goods abroad, the balance of the total freight minus the freight paid to the carrier shall be the turnover.

(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China, and the group is picked up by another tourism enterprise overseas, the full travel fee minus the amount paid to the group-taking enterprise shall be The balance after travel expenses is turnover.

(3) If the general contractor in the construction industry subcontracts or subcontracts the project to others, the balance of the total contract amount of the project minus the price paid to the subcontractor or subcontractor shall be turnover.

(4) For on-lending business, the balance after loan interest minus borrowing interest is the turnover.

(5) For foreign exchange, securities, and futures trading business, the turnover shall be the balance of the selling price minus the buying price.

(6) Other circumstances specified by the Ministry of Finance. Article 6 The following items are exempt from business tax:

(1) Nurturing services, marriage introductions, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled;

(2) ) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, Labor services provided by student work-study programs;

(5) Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals;

(6) Ticket income from cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting academies, libraries, and cultural relics protection units, and ticket income from cultural and religious activities held by religious sites.

Except for the provisions of the preceding paragraph, business tax exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items. Article 7 If a taxpayer concurrently engages in tax exemption or tax reduction projects, the turnover of tax exemption or tax reduction projects shall be separately calculated; if the turnover is not separately calculated, tax exemption or tax reduction shall not be allowed. Article 8 Taxpayers whose turnover does not reach the business tax threshold stipulated by the Ministry of Finance shall be exempted from business tax. Article 9 The time when the tax liability for business tax occurs is the day when the taxpayer receives the business income payment or obtains the voucher for claiming the business income payment. Article 10 Business tax shall be collected by the tax authorities. Article 11 Business tax withholding agent:

(1) If a financial institution is entrusted to issue loans, the financial institution entrusted with the loan shall be the withholding agent.

(2) If the construction and installation business is subcontracted or subcontracted, the general contractor shall be the withholding agent.

(3) Other withholding agents specified by the Ministry of Finance. Article 12 Business tax payment location:

(1) Taxpayers providing taxable services shall declare and pay taxes to the competent tax authorities in the place where the taxable services occur. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located.

(2) When a taxpayer transfers land use rights, he or she shall declare and pay taxes to the competent tax authority where the land is located. Taxpayers who transfer other intangible assets must declare and pay taxes to the competent tax authorities where their institutions are located.

(3) When a taxpayer sells real estate, he or she shall declare and pay taxes to the tax authority in charge of the location where the real estate is located. Article 13 The tax payment period for business tax is five days, ten days, fifteen days or one month respectively. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer; if the taxpayer cannot pay tax according to a fixed period, the tax may be paid on a one-time basis.

If a taxpayer pays taxes in one period of one month, he or she shall file tax returns within ten days from the expiration date; if the taxpayer pays taxes in one period of five, ten or fifteen days, he shall file tax returns from the expiration date of the period. Prepay tax within five days, declare tax within ten days from the first day of the next month and settle the tax payable for the previous month.

The tax payment deadline of the withholding agent shall be governed by the provisions of the preceding two paragraphs.