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中华人民共和国营业税暂行条例(英文版)类别:HYPERLINK"http://www.66law.cn/lawlib/listlawlib2.aspx?ct=1&cat=2"国务院行政法规部门:未知地区:全国颁布时间:1993年12月13日阅读次数:797PROVISIONALREGULATIONSOFTHEPEOPLE'SREPUBLICOFCHINAONBUSINESSTAX(StateCouncil:13December1993)WholeDoc.Article1AllunitsandindividualsengagedintheprovisionofservicesasprescribedintheseRegulations(hereinafterreferredtoas'taxableservices'),thetransferofintangibleassetsorthesaleofimmovablepropertieswithintheterritoryofthePeople'sRepublicofChinashallbetaxpayersofBusinessTax(hereinafterreferredtobe'taxpayers'),andshallpayBusinessTaxinaccordancewiththeseRegulations.Article2ThetaxableitemsandtaxratesofBusinessTaxshallbedeterminedinaccordancewiththe<BusinessTaxTaxableItemsandTaxRatesTable>attachedtotheseRegulations.AnyadjustmentstothetaxableitemsandtaxratesshallbedeterminedbytheStateCouncil.ThespecifictaxratesapplicabletotaxpayersengagedinentertainmentbusinessesshallbedeterminedbythePeople'sgovernmentsoftheprovinces,autonomousregionsandmunicipalitiesdirectlyunderthecentralgovernmentwithintherangeprescribedbytheseRegulations.Article3Fortaxpayersengagedintaxableactivitiesunderdifferenttaxitems,theturnover,transferandsalesamounts(hereinafterreferredtoas'turnover')underdifferenttaxableitemsshallbeaccountedforseparately.Iftheturnoverhasnotbeenaccountedforseparately,thehighertaxrateshallapply.Article4Fortaxpayersprovidingtaxableservices,transferringintangibleassetsonsellingimmovableproperties,thetaxpayableshallbecomputedaccordingtotheturnoverandtheprescribedtaxrates.Theformulaforcomputingthetaxpayableisasfollows:Taxpayable=TurnoverxTaxrateThetaxpayableshallbecomputedinRenminbi,TheturnoverofthetaxpayersettledinforeigncurrenciesshallbeconvertedintoRenminbiaccordingtotheexchangerateprevailingintheforeignexchangemarket.Article5Theturnoverofthetaxpayersshallbethetotalconsiderationandallotherchangesreceivablefromthepayersfortheprovisionoftaxableservicestransferofintangibleassetsorsalesofimmovablepropertiesbythetaxpayers,exceptforthefollowingsituations:(1)For
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