According to the Provisional Regulations on Business Tax and its detailed rules for implementation, and the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues concerning Business Tax (Caishui [2003] 16), the specific provisions on the tax payment place of business tax are as follows:

1. Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities in the place where taxable services occur. Taxable services here include transportation, construction and installation, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Taxable services provided by taxpayers occur in other counties (cities), and should be reported to the competent tax authorities in the place where the services occur, but if tax is not reported, the tax shall be paid by the competent tax authorities in the place where the institution is located or where it is domiciled. Taxpayers who have taxable activities within provinces, autonomous regions and municipalities directly under the Central Government need to adjust their tax payment locations, which shall be determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

(1) Tax payment place of transportation industry. Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located. According to the actual situation of the transportation system and enterprise operation, in order to facilitate the operation of enterprises and facilitate the collection and management, the specific tax payment place of the transportation industry is stipulated as follows:

1. The central railway operation business is declared and paid by the Ministry of Railways in Beijing. Joint venture railway operation business shall be declared and paid by the joint venture railway company at its location; The local railway operation business shall be declared and paid by the local railway management institution where it is located; Infrastructure pipeline operation business shall be declared and paid by the local infrastructure pipeline management institution.

2. The business of an airline shall be declared and paid at the place where the profit and loss accounting institution is located.

3. The pipeline transportation business of the Pipeline Bureau of China Petroleum and Natural Gas Group Company shall be declared and paid at the location of the profit and loss accounting institution.

4. The business operated by the subordinate units of Changjiang Shipping Corporation shall be declared and paid by each branch.

5. Contractors, lessees or related parties who provide road and inland waterway cargo transportation services shall report and pay to the competent tax authorities where their contracting, leasing or related institutions are located. Other individuals who provide goods transportation services shall report and pay to the competent tax authorities where their vehicles are registered.

(2) the tax payment place of the construction industry. According to the business tax regulations, taxpayers who provide construction, repair, installation, decoration and other engineering operations services shall declare and pay taxes to the competent tax authorities where taxable services occur, that is, where the project is located; Taxpayers who contract projects across provinces, autonomous regions and municipalities directly under the Central Government shall declare and pay taxes to the competent tax authorities where their institutions are located. For county (city) projects contracted by taxpayers within provinces, autonomous regions and municipalities directly under the Central Government, the tax payment place shall be determined by the tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government (i.e. local tax bureaus). Taxpayers who contract projects across provinces, autonomous regions and municipalities directly under the Central Government shall declare and pay taxes to the competent tax authorities where their institutions are located.

(3) the tax payment place of the financial and insurance industry.

1. The tax payment place of the head office business of each bank is the location of the head office institution, and the tax payment place of the head office business of Bank of Communications is in Shanghai, and the tax payment is reported to the Shanghai State Taxation Bureau; The head offices of other banks are all in Beijing, reporting and paying to Beijing State Taxation Bureau. The head office of the bank refers to China People's Bank, China Industrial and Commercial Bank, China Construction Bank, China Agricultural Bank, China Development Bank, China Agricultural Development Bank, China Bank Export-Import Bank, China Minsheng Bank, Huaxia Bank, CITIC Industrial Bank and Bank of Communications.

2. Banks and other banks and institutions below the head office of non-bank financial institutions shall report and pay to the competent tax authorities where the accounting unit is located.

3. Financial institutions and non-financial institutions entrusted loan business shall, after being withheld and remitted by the trustee, report and pay to the competent tax authorities where the trustee is located.

4. The entrusted loan business of China Development Bank will not be withheld and remitted by the trustee for the time being, but will be reported and paid by the head office after being summarized.

5. Before the establishment of institutions below the provincial level, the entrusted loan business of China Agricultural Development Bank was withheld by the provincial branch of China Agricultural Bank, the trustee, and reported to the competent tax authorities for payment.

6. Tax payment places where overseas insurance institutions underwrite insurance business in China. Where there is an agency or an entrusted agency in China, the location of the agency or agency; If there is no agency in China, it is the location of the domestic policyholder; Reinsurance of insurance business underwritten by domestic insurance institutions is the place where the initial insurer is located.

(4) The place where the domestic telecommunication unit provides telecommunication services shall be the place where the telecommunication unit is located.

(5) Where a domestic unit provides taxable services such as design (including survey and measurement during the design period), project supervision, entrustment and consultation, it shall pay business tax at the place where the unit is located.

(6) Where a domestic unit provides training, information, remote debugging, testing and other services to other units and individuals through the Internet, the business tax shall be paid at the place where the unit is located.

(seven) units and individuals to lease land use rights, real estate business tax payment place for the land, real estate location; The business tax payment place of movable property such as articles and equipment rented by units and individuals is the location of the rental unit or the location of the personal residence.

Two, the transfer of intangible assets such as land use rights and sales of real estate business tax.

(1) When a taxpayer transfers the land use right, it shall report and pay taxes to the competent tax authorities where the land is located. Taxpayers who transfer other intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located.

(2) Taxpayers selling immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

Three, about the business tax withholding agent to pay taxes. The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Several Policy Issues concerning Business Tax (Caishuizi [1995] No.045) stipulates that the withholding agent of business tax shall declare and pay the business tax withheld by him to the local competent tax authorities. However, the general contractor of construction and installation engineering business shall withhold the business tax of subcontracted or subcontracted non-inter-provincial (autonomous regions and municipalities directly under the Central Government) projects and remit it to the competent tax authorities in the place where the subcontracted or subcontracted services occur. What is clear here is that the location of the institution contains the following meanings:

(1) Where the taxpayer handles the tax registration, it is the place where the tax registration is located.

(two) the unit that has not gone through the tax registration is its resident; The place where an individual pays taxes is his place of residence, which refers to his actual place of residence, not his domicile.