浙江省杭州市人民政府


杭州市人民政府关于印发杭州市优待老年人规定的通知

杭政〔2006〕4号

各区、县（市）人民政府，市政府各部门、各直属单位：
　　《杭州市优待老年人规定》已经市政府同意，现印发给你们，请遵照执行。


　　　　　　　　　　　　　　　　　　二○○六年九月一日


杭州市优待老年人规定

　　为确保我市老年事业与经济社会发展相适应，进一步落实老年人优待政策，切实保障老年人的合法权益，不断提高老年人的物质和精神文化生活水平，根据《中华人民共和国老年人权益保障法》、《中共中央 国务院关于加强老龄工作的决定》（中发〔2000〕13号）、全国老龄工委等21个部门《关于加强老年人优待工作的意见》（全国老龄办发〔2005〕46号）和省、市有关文件精神，按照综合现有优待政策和适当提高优待标准的原则，结合我市实际，制定本规定。
　　一、提供养老优待，保障老年人的基本生活
　　1．将贫困老年人纳入城乡社会救助体系，做到应保尽保。巩固城镇“三无”对象和农村“五保”老人集中供养成果，其集中供养率分别稳定在90%和85%以上。对户院挂钩和分散供养的城镇“三无”对象和农村“五保”老人全额发放低保金；对有部分经济收入的低保对象发放差额保障金月人均不低于30元，其中城镇和农村低保家庭中70周岁以上的老年人分别再给予每人每月20元、10元的特殊生活补助；对低保家庭中持《残疾证》的一般和重度残疾老年人，城镇分别给予每人每月50元、100元的特殊生活补助，农村分别给予每人每月30元、60元的特殊生活补助。对低保以外的实际生活困难老年人实施分层救助。
　　2．市财政给市区（不含萧山、余杭区）参保企业退休人员每月发放人均42元的生活补贴，每年发放4个月每人每月95元的清凉饮料费。对已纳入社区管理的企业退休人员，每人每年发放150元的节日慰问费。
　　3．落实建国前农村老党员、老游击队员和老交通员的生活补贴。按照省民政厅、省财政厅《转发民政部、财政部关于调整部分优抚对象等人员抚恤和生活补助标准的通知》（浙民优〔2006〕158号）规定，落实建国前农村老党员的生活补贴。
　　按照省委组织部、省民政厅、省财政厅《关于提高建国前农村老党员、老游击队员和老交通员生活困难补助标准的通知》（浙民救〔2006〕126号）规定，落实建国前农村老游击队员和老交通员的生活困难补助。
　　4．按照市政府办公厅《关于进一步落实和提高劳动模范待遇的通知》（杭政办函〔2004〕100号）、《杭州市人民政府办公厅转发市总工会等部门关于杭州市区劳模（先进）低收入补助实施办法的通知》（杭政办函〔2006〕162号）规定，落实离退休劳动模范（先进）的荣誉津贴和低收入退休（职）劳模的生活补助。
　　全国劳模、省部级劳模、省先进生产（工作）者、市劳模以及市先进生产（工作）者每月分别享受荣誉津贴150元、120元、100元、80元、60元，其中1989年年底前评定的全国劳模和省部级劳模，1990年年底前评定的市劳模，每月再分别增加荣誉津贴50元、30元、20元。
　　省部级劳模月收入低于1200元、省级先进月收入低于1100元、市级劳模月收入低于1000元、市级先进月收入低于900元的，按杭政办函〔2006〕162号文件有关规定予以补足。
　　年满60周岁且无固定收入的全国、省部级、市农业劳模，每月分别享受荣誉津贴300元、200元、150元；年满法定退休年龄且无固定收入的城镇和农业劳模（先进）每月补助400元。
　　5．市区（不含萧山、余杭区）征地农转非劳动年龄段以上人员按有关规定每人每月发放150元生活补贴，由市、区财政按2∶1的比例承担。已出资为征地农转非劳动年龄段人员办理“双低”养老保险，但未给征地农转非劳动年龄段以上人员发放相应生活补助的村(社区)经济合作社，应自筹资金，给征地农转非劳动年龄段以上人员发放不少于每人每月100元的生活补助。其他村(社区)经济合作社可根据经济实力，给征地农转非劳动年龄段以上人员发放一定的生活补助。
　　6．老年人不承担各种社会集资，农村老年人不承担“一事一议”筹劳和筹资任务。
　　7．各级政府要研究制定并逐步推行农村老年人的养老补贴政策，鼓励和提倡村集体经济对老年人定期发放生活补贴。
　　8．本人及配偶均为本市农村居民户口，1973年至2001年未违反计划生育政策，现存1个子女或子女死亡现无子女，并在1933年1月1日以后出生，年满60周岁的老人，经区、县（市）以上人口计生部门认定，市区每人每年可领取720元，5县（市）每人每年可领取600元的奖励扶助金。
　　9．本市90周岁以上的高龄老年人由当地民政部门发放长寿保健补助。其中，90-99周岁的老年人，每人每月发给100元；100周岁以上的老年人，每人每月发给300元。
　　二、提供医疗保健优待，保障老年人的基本医疗
　　10．政府投资主办的市级及区、县（市）级医疗机构专设老年人挂号窗口，免收普通门诊、急诊、复诊挂号费。对老年人优先安排就诊、检查、收费、配药；免费为行动不便的老年人提供担架、推车和助步器等服务。
　　11．以区（不含萧山、余杭区）为单位建立老年人健康体检专项资金，由社区卫生服务中心为辖区内60周岁以上的老年人每两年免费体检一次，并建立健康档案；为患有慢性病或行动不便的老年人设立家庭病床，提供上门服务。
　　12．持有《杭州市困难家庭救助证》的低保、困难老年人，已参加城镇基本医疗保险的，免交重大疾病医疗补助统筹费；在惠民医院就诊或在其指导医院、协作医院就诊，可按规定享受“十四免十减半六优惠”的政策；在政府投资主办的其他医院就医住院，享受一定的减免政策。
　　将持有《杭州市困难家庭救助证》的低保、困难老年人纳入杭州市医疗救助范围且不设门槛，其最高救助比例为90%。各区、县（市）要进一步完善医疗救助政策，降低起付标准，提高救助比例和最高救助额。
　　13．对市区（不含萧山、余杭区）企业退休人员门诊医疗费实行社会统筹，约定医院2家（其中1家为社区卫生服务机构），门诊起付标准300元（建国前参加革命工作的老工人门诊起付标准减半）；企业退休人员1年内多次住院的，住院起付标准按当年第一次住院时的标准（三级医院800元、二级医院600元、社区及其他医疗机构300元）计算一次；对参加门诊统筹和医疗互助救济的企业退休人员，其符合基本医疗保险开支范围的住院和规定病种门诊医疗费个人负担部分超过5000元的，按有关政策给予相应的补助。
　　14．农村“五保”、低保及其他困难老人参加新型农村合作医疗，其个人缴费部分由政府财政予以解决；政府为参加新型农村合作医疗的老人提供两年一次的免费健康体检。
　　15．城镇市级以上退休劳模（先进）符合基本医疗保险开支范围的医药费，其个人承担部分给予补助；市级以上农业劳模（先进）在参加新型农村合作医疗保险时，其个人缴纳部分由所在地财政解决。
　　三、提供生活服务优待，方便老年人的日常生活
　　16．老年人乘坐火车、长途汽车、客运船、飞机等交通工具，可优先购票、进站、检票、上下车船。70周岁以上老年人免费乘坐城市公交车1－399路；60－69周岁老年人购买公交老年IC卡，电子钱包区增加充值额的20%。
　　17．抓好城市道路、车站、机场、商场、公交站点、住宅居民区和其他公共建筑的无障碍设施建设，为老年人居住和出行创造无障碍环境。已使用的敬老院、老年公寓、老年活动中心应增加无障碍设施。新建老年人生活活动场所，其无障碍设施设计建设要达到国家标准，并作为验收指标之一。
　　18．纯老人户住房拆迁安置时，拆迁单位或拆迁人要给予优先安排拆迁过渡房，有条件的要优先给予现房安置；安置持有《残疾证》的老年人时，应予以优先照顾。对符合条件的纯老年人户在申购经济适用住房时，同等条件下给予优先考虑。对老年人为户主的住房，在办理产权转让、交易或房卡过户等房产登记手续时，房管部门要积极做好为老年人的办证服务工作。在实施农村贫困家庭危房改造工作中，应优先实施贫困纯老年人户的危房改造工作。
　　19．对持有《杭州市困难家庭救助证》的低保、困难老年人家庭，每户每月给予30元的水、电、气定额补贴，半价收取自来水一户一表改装费，免收小区保洁、清运费，免收遗体火化费。
　　20．商业、水电、燃气、电信、通讯、邮政、银行等行业和社区服务单位应为老年人提供优质、优惠、优先服务。
　　21．由老年人抚养的生活不能自理的重度残疾人，符合“三无”、“五保”条件的，可由当地政府主办的福利机构收养；不符合条件但生活困难的，当地政府应予以补贴入院寄养。
　　四、提供文体休闲优待，丰富老年人的精神文化生活
　　22．70周岁以上老年人进入政府投资主办的公园、文化宫（馆）、图书馆、博物馆、美术馆、展览馆、纪念馆、科技馆和旅游景点以及体育健身等公共场所，一律免购门票；60－69周岁老年人享受半价优惠。
　　70周岁以上老年人免费参观市区内寺院；乘坐西湖游船（不含手划船、自划船、自开船）给予半价优惠。
　　23．持有《杭州市困难家庭救助证》的低保、困难老年人家庭，每户可按2折价订阅《杭州日报》一份；免收有线电视安装费和有线电视视听维护费；免费办理杭州图书馆借书证；免费办理公园IC卡。
　　五、提供维权服务优待，维护老年人的合法权益
　　24．对符合法律援助条件的老年人，法律援助机构要优先受理、优先审核和指派，免费提供法律咨询、文书代拟、代理、辩护、公证等法律服务。行动不便的老年人申请法律援助或向法院起诉和申请执行时，法律援助机构和司法部门要上门服务。
　　25．老年人因合法权益受到侵害提起诉讼，缴纳诉讼费确有困难的，可以申请司法救助，可向法院申请缓交、减交或者免交有关收费。
　　26．老年人因赡养费、扶养费、养老金、退休金、抚恤金、医疗费等纠纷提起的诉讼案件，要予以优先立案、优先审理、优先执行。因情况紧急需要先予执行，经审查符合法律规定的，应裁定先予执行。
　　27．律师事务所、公证处、基层法律服务所等要积极为老年人提供优惠或免费法律咨询和有关法律服务。
　　六、加强督促检查，确保老年人优待规定落实
　　28．根据现行政策，本规定第2条、第5条、第11条、第12条、第13条、第19条、第23条优惠待遇适用于上城区、下城区、江干区、拱墅区、西湖区、滨江区及杭州西湖风景名胜区、杭州经济开发区范围；其他条款适用于全市所有区、县（市）范围。
　　非本市常住户口外地老年人，来杭观光旅游、探亲访友等，持当地政府或老龄工作机构发放的老年优待证或其他合法身份证明，可享受本规定第16条、第22条优惠待遇。
　　29．本规定涉及的财政支付渠道，在条款中已明确的按规定执行，未明确的按财政体制规定的办法落实。
　　30．各涉老优待职能部门要结合部门职能和负责管理行业的特点，制定具体的实施办法，加强对从业人员的教育。要规范服务，加强管理，督促各优待服务场所、设施和窗口设置优待标识，公布优待内容，建立健全信息反馈和监督机制，真正把老年人优待工作落到实处。
　　31．各级老龄工作机构应会同有关部门加强督促检查，把老年人社会优待和服务工作落到实处。对不按本规定履行优待老年人义务的单位和个人，由当地老龄工作机构提请其所在单位或上一级主管部门对其进行批评教育，责令其改正；拒绝履行优待老年人义务造成严重后果或不良影响的，由当地老龄工作机构提请其所在单位或上一级主管部门对直接的主管人员和直接责任人员给予行政处分。

财政部


中华人民共和国营业税暂行条例实施细则(附英文)

1993年12月25日，财政部

细则
第一条 根据《中华人民共和国营业税暂行条例》（以下简称条例）第十六条的规定制定本细则。
第二条 条例第一条所称应税劳务是指属于交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
加工和修理、修配，不属于条例所称应税劳务（以下简称非应税劳务）。
第三条 条例第五条第（五）项所称外汇、有价证券、期货买卖业务，是指金融机构（包括银行和非银行金融机构）从事的外汇、有价证券、期货买卖业务。非金融机构和个人买卖外汇、有价证券或期货，不征收营业税。
条例第五条第（五）项所称期货，是指非货物期货。货物期货不征收营业税。
第四条 条例第一条所称提供应税劳务、转让无形资产或销售不动产，是指有偿提供应税劳务、有偿转让无形资产或者有偿转让不动产所有权的行为（以下简称应税行为）。但单位或个体经营者聘用的员工为本单位或雇主提供应税劳务，不包括在内。
前款所称有偿，包括取得货币、货物或其他经济利益。
单位或个人自己新建（以下简称自建）建筑物后销售，其自建行为视同提供应税劳务。

转让不动产有限产权或永久使用权，以及单位将不动产无偿赠与他人，视同销售不动产。
第五条 一项销售行为如果既涉及应税劳务又涉及货物，为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为，视为销售货物，不征收营业税；其他单位和个人的混合销售行为，视为提供应税劳务，应当征收营业税。
纳税人的销售行为是否属于混合销售行为，由国家税务总局所属征收机关确定。
第一款所称货物，是指有形动产，包括电力、热力、气体在内。
第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者，包括以从事货物的生产、批发或零售为主，并兼营应税劳务的企业、企业性单位及个体经营者在内。

第六条 纳税人兼营应税劳务与货物或非应税劳务的，应分别核算应税劳务的营业额和货物或者非应税劳务的销售额。不分别核算或者不能准确核算的，其应税劳务与货物或者非应税劳务一并征收增值税，不征收营业税。
纳税人兼营的应税劳务是否应当一并征收增值税，由国家税务总局所属征收机关确定。

第七条 除本细则第八条另有规定外，有下列情形之一者，为条例第一条所称在中华人民共和国境内（以下简称境内）提供应税劳务、转让无形资产或者销售不动产：
（一）所提供的劳务发生在境内；
（二）在境内载运旅客或货物出境；
（三）在境内组织旅客出境旅游；
（四）所转让的无形资产在境内使用；
（五）所销售的不动产在境内。
第八条 有下列情形之一者，为在境内提供保险劳务：
（一）境内保险机构提供的保险劳务，但境内保险机构为出口货物提供保险除外；
（二）境外保险机构以在境内的物品为标的提供的保险劳务。
第九条 条例第一条所称单位，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人，是指个体工商户及其他有经营行为的个人。
第十条 企业租赁或承包给他人经营的，以承租人或承包人为纳税人。
第十一条 除本细则第十二条另有规定外，负有营业税纳税义务的单位为发生应税行为并向对方收取货币、货物或其他经济利益的单位，包括独立核算的单位和不独立核算的单位。
第十二条 中央铁路运营业务的纳税人为铁道部，合资铁路运营业务的纳税人为合资铁路公司，地方铁路运营业务的纳税人为地方铁路管理机构，基建临管线运营业务的纳税人为基建临管线管理机构。
从事水路运输、航空运输、管道运输或其他陆路运输业务并负有营业税纳税义务的单位，为从事运输业务并计算盈亏的单位。
第十三条 立法机关、司法机关、行政机关的收费，同时具备下列条件的，不征收营业税：
（一）国务院、省级人民政府或其所属财政、物价部门以正式文件允许收费，而且收费标准符合文件规定的；
（二）所收费用由立法机关、司法机关、行政机关自己直接收取的。
第十四条 条例第五条所称价外费用，包括向对方收取的手续费、基金、集资费、代收款项、代垫款项及其他各种性质的价外收费。
凡价外费用，无论会计制度规定如何核算，均应并入营业额计算应纳税额。
第十五条 纳税人提供应税劳务、转让无形资产或销售不动产价格明显偏低而无正当理由的，主管税务机关有权按下列顺序核定其营业额：
（一）按纳税人当月提供的同类应税劳务或者销售的同类不动产的平均价格核定。
（二）按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。

（三）按下列公式核定计税价格：
计税价格＝营业成本或工程成本×（1＋成本利润率）÷（1－营业税税率）
上列公式中的成本利润率，由省、自治区、直辖市人民政府所属税务机关确定。
第十六条 根据条例第四条的规定，纳税人按外汇结算营业额的，其营业额的人民币折合率可以选择营业额发生的当天或当月1日的国家外汇牌价（原则上为中间价）。但金融保险企业营业额的人民币折合率为上年度决算报表确定的汇率。
纳税人应在事先确定选择采用何种折合率，确定后一年内不得变更。
第十七条 运输企业从事联运业务的营业额为其实际取得的营业额。
条例第五条第六项中所称的其他情形，包括旅游企业组织旅游团在中国境内旅游的，以收取的旅游费减去替旅游者支付给其他单位的房费、餐费、交通、门票和其他代付费用后的余额营业额。
第十八条 纳税人从事建筑、修缮、装饰工程作业，无论与对方如何结算，其营业额均应包括工程所用原材料及其他物资和动力的价款在内。
纳税人从事安装工程作业，凡所安装的设备的价值作为安装工程产值的，其营业额应包括设备的价款在内。
第十九条 本细则第四条所称自建行为的营业额，比照本细则第十五条的规定确定。

第二十条 条例第五条第（四）项所称转贷业务，是指将借入的资金贷与他人使用的业务。将吸收的单位或者个人的存款或者自有资本金贷与他人使用的业务，不属于转贷业务。
第二十一条 保险业实行分保险的，初保业务以全部保费收入减去付给分保人的保费后的余额为营业额。
第二十二条 单位或个人进行演出，以全部票价收入或者包场收入减去付给提供演出场所的单位、演出公司或者经纪人的费用后的余额为营业额。
第二十三条 娱乐业的营业额为经营娱乐业向顾客收取的各项费用，包括门票收费、台位费、点歌费、烟酒和饮料收费及经营娱乐业的其他各项收费。
第二十四条 旅游业务，以全部收费减去为旅游者付给其他单位的食、宿和交通费用后的余额为营业额。
旅游企业组织旅客在境内旅游，改由其他旅游企业接团的，其销售额比照条例第五条第（二）项规定确定。
第二十五条 单位将不动产无偿赠与他人，其营业额比照本细则第十五条的规定确定。
第二十六条 条例第六条规定的部分免税项目的范围，限定如下：
（一）第一款第（二）项所称残疾人员个人提供的劳务，是指残疾人员本人为社会提供的劳务。
（二）第一款第（三）项所称医院、诊所、其他医疗机构提供的医疗服务，是指对患者进行诊断、治疗和防疫、接生、计划生育方面的服务，以及与这些服务有关的提供药品、医疗用具、病房住宿和伙食的业务。
（三）第一款第（四）项所称学校及其他教育机构，是指普通学校以及经地、市级以上人民政府或者同级政府的教育行政部门批准成立、国家承认其学员学历的各类学校。
（四）第一款第（五）项所称农业机耕，是指在农业、林业、牧业中使用农业机械进行耕作（包括耕耘、种植、收割、脱粒、植保等）的业务。
排灌，是指对农田进行灌溉或排涝的业务。
病虫害防治，是指从事农业、林业、牧业、渔业的病虫害测报和防治的业务。
农牧保险，是指为种植业、养殖业、牧业种植和饲养的动植物提供保险的业务。
相关技术培训，是指与农业机耕、排灌、病虫害防治、植保业务相关以及为使农民获得农牧保险知识的技术培训业务。
家禽、牲畜、水生动物的配种和疾病防治业务的免税范围，包括与该项劳务有关的提供药品和医疗用具的业务。
（五）第一款第（六）项所称纪念馆、博物馆、文化馆、美术馆、展览馆、书（画）院、图书馆、文物保护单位举办文化活动，是指这些单位在自己的场所举办的属于文化体育业税目征税范围的文化活动。其售票收入，是指销售第一道门票的收入。
宗教场所举办文化、宗教活动的售票收入，是指寺庙、宫观、清真寺和教堂举办文化、宗教活动销售门票的收入。
第二十七条 条例第十七条所称营业税起征点的适用范围限于个人。
营业税起征点的幅度规定如下：
按期纳税的起征点为月营业额200—800元；
按次纳税的起征点为每次（日）营业额50元；
纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
省、自治区、直辖市人民政府所属税务机关应在规定的幅度内，根据实际情况确定本地区适用的起征点，并报国家税务总局备案。
第二十八条 纳税人转让土地使用权或者销售不动产，采用预收款方式的，其纳税义务发生时间为收到预收款的当天。
纳税人有本细则第四条所称自建行为的，其自建行为的纳税义务发生时间，为其销售自建建筑物并收讫营业额或者取得索取营业额的凭据的当天。
纳税人将不动产无偿赠与他人，其纳税义务发生时间为不动产所有权转移的当天。
第二十九条 条例第十一条所称其他扣缴义务人规定如下：
（一）境外单位或者个人在境内发生应税行为而在境内未设有经营机构的，其应纳税款以代理者为扣缴义务人；没有代理者的，以受让者或者购买者为扣缴义务人。
（二）单位或者个人进行演出由他人售票的，其应纳税款以售票者为扣缴义务人。
（三）演出经纪人为个人的，其办理演出业务的应纳税款以售票者为扣缴义务人。
（四）分保险业务，以初保人为扣缴义务人。
（五）个人转让条例第十二条第（二）项所称其他无形资产的，其应纳税款以受让者为扣缴义务人。
第三十条 纳税人提供的应税劳务发生在外县（市），应向劳务发生地主管税务机关申报纳税而未申报纳税的，由其机构所在地或者居住地主管税务机关补征税款。
第三十一条 纳税人承包的工程跨省、自治区、直辖市的，向其机构所在地主管税务机关申报纳税。
第三十二条 纳税人在本省、自治区、直辖市范围内发生应税行为，其纳税地点需要调整的，由省、自治区、直辖市人民政府所属税务机关确定。
第三十三条 金融业（不包括典当业）的纳税期限为一个季度。
保险业的纳税期限为一个月。
第三十四条 本细则所称“以上”、“以下”，均含本数或本级。
第三十五条 本细则由财政部解释，或者由国家税务总局解释。
第三十六条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国营业税条例（草案）实施细则》同时废止。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON BUSINESS TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 16 of Republic of China on Business Tax> (hereinafter referred to as the
'Regulations').
Article 2
"Taxable services" as mentioned in Article 1 of the Regulations
refers to services within the scope of taxable items in the communications
and transportation, construction, finance and insurance, posts 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
"The foreign exchange, marketable securities and futures buying and
selling business" as mentioned in Item 5 of Article 5 of the Regulations
refers to the foreign exchange, marketable securities and futures buying
and selling business carried on by financial institutions (including banks
and non-bank financial institutions). The buying and selling of foreign
exchange, marketable securities or futures by non-financial institutions
or individuals shall not be subject to Business Tax.
"Futures" as mentioned in Item 5 of Article 5 of the Regulations
refer to non-commodities futures. Futures on commodities shall not be
subject to Business Tax.
Article 4
"Provision of taxable services, transfer of intangible assets or the
sale of immovable properties" as mentioned in Article 1 of the Regulations
refers to activities of providing taxable services, transferring
intangible assets or ownership of immovable properties with consideration
(hereinafter referred to as the 'taxable activities'). However, taxable
services provided by the staff employed by units or individual operators
to their own units or employers shall not be included therein.
The term "with consideration" in the preceding paragraph includes
receipt of currency, goods and other economic benefits.
For units or individuals that sell their newly self- constructed
buildings (hereinafter referred to as 'self- construction'), their
self-construction activities shall be regarded as provision of taxable
services.
Transfers of limited property rights, or permanent rights, to use
immovable properties, and transfers by units of immovable properties by
way of gifts to others shall be regarded as sales of immovable properties.
Article 5
A sales activity that involves both taxable services and goods is
deemed to be a mixed sales activity. Mixed sales activities of
enterprises, enterprise units or individual business operators engaged in
production, wholesale or retail of goods shall be classified as sales of
goods, and Business Tax shall not be levied on the sales; mixed sales
activities of other units and individuals shall be classified as provision
of taxable services, and Business Tax shall be levied on the sales.
Whether taxpayers' sales activities are mixed sales activities shall
be determined by the collection authorities under the State Administration
of Taxation.
"Goods" as mentioned in Paragraph 1 refers to tangible moveable
goods, including electricity, heat and gas.
"Enterprises, enterprise units or individual business operators
engaged in the production, wholesale and retail of goods" as mentioned in
Paragraph 1 include enterprises, units with an enterprise nature and
individual business operators engaged principally in the production,
wholesale and retail of goods, and also engaged in taxable services.
Article 6
For taxpayers engaged in both taxable services and the sales of goods
or non-taxable services, the sales amount of taxable services and the
sales amount of goods or non-taxable services shall be accounted for
separately. For taxpayers that have not accounted for separately or cannot
account for accurately, the taxable services and goods and non-taxable
services shall together be subject to Value Added Tax, and Business Tax
shall not be levied.
Whether the taxable services engaged concurrently by taxpayers are
together subject to Value Added Tax, this tax shall be determined by the
collection authorities under the State Administration of Taxation.
Article 7
Except as otherwise stipulated in Article 8 of these Detailed Rules,
any one of the following activities shall be regarded as provision of
taxable services, transfer of intangible assets or sale of immovable
properties within the territory of the People's Republic of China
(hereinafter referred to as 'within the territory') as mentioned in
Article 1 of the Regulations:
(1) Provision of services occurs within the territory;
(2) Transportation from within the territory of passengers or cargos
to outside the territory;
(3) Organization of tourist groups within the territory to travel
outside the territory;
(4) Transfer of intangible assets to be used within the territory.
(5) Sales of immovable properties located within the territory
Article 8
Any one of the following situations shall be providing insurance
services within the territory:
(1) Insurance services provided by insurance organizations within the
territory, except for insurance provided for export goods by insurance
organizations within the territory.
(2) Insurance services provided by insurance organizations outside
the territory in relation to goods within the territory.
Article 9
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, private
enterprises, joint stock enterprises, other enterprises and administrative
units, institutions, military units, social groups and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual industrial or commercial households and other individuals that
have business activities.
Article 10
For enterprises which lease or contract to other to operate, the
lessees or sub-contractors shall be the taxpayer.
Article 11
Except otherwise stipulated in Article 12 of these Detailed Rules,
units that are liable to Business Tax shall be those that have taxable
activities and receive money, goods or other economic benefits from the
other parties. They shall include units both with and without independent
accounting.
Article 12
The taxpayer for the business of central railway transportation shall
be the Ministry of Railways. The taxpayers for the business of
Sino-foreign equity joint venture railway transportation shall be the
joint venture railway companies. The taxpayers for the business of local
railway transportation shall be the local organization for railway
administration. The taxpayers for the business of provisional
administration for infrastructural route transportation shall be the
organization for provisional administration for infrastructural routes.
Units engaged in the business of waterway, air, pipeline and other
land transportation liable to Business Tax shall be those units engaged in
transportation business and accountable for profit or loss.
Article 13
Charges of legislative, judicial and administrative authorities that
meet the following conditions shall not be subject to Business Tax;
(1) Charges which are permitted under official documents by the State
Council, provincial People's governments, or the finance or pricing
departments thereunder, and where the charging standard is in accordance
with the stipulations of the documents.
(2) Charges which are collected directly by the legislative, judicial
and administrative authorities themselves.
Article 14
"Other charges" as mentioned in Article 5 of the Regulations shall
include handing fees, funds, fund raising fees, receipts on behalf,
payment on behalf and other charges of every nature received from other
parties.
All other charges shall be included in the turnover in computing the
tax payable regardless of the treatments applicable according to the
stipulations of the accounting policies.
Article 15
Where the prices of the taxpayers providing taxable services,
transferring intangible assets or selling immovable properties are
obviously low and without proper justification, the competent tax
authorities shall have the right to determine the turnover according to
the following sequence:
(1) Determined according to the average prices of similar services
provided or similar immovable properties sold by the taxpayers in the same
month.
(2) Determined according to the average prices of similar services
provided or similar immovable properties sold by the taxpayers in the most
recent period.
(3) Determined according to the following formula:
Assessable Operating (1 + the cost plus margin rate)
value = costs or X -------------------------------
Project costs (1 - Business Tax rate)
The cost-plus margin rate in the above formula shall be determined by
the tax authorities under the People's governments of the provinces,
autonomous regions and municipalities.
Article 16
In accordance with the stipulations of Article 4 of the Regulations,
taxpayers settling the turnover in foreign currencies can select to
convert the turnover into Renminbi according to the exchange rate quoted
by the State of either the date the turnover occurs or on the first date
of the month (the average rate in principle). However, the Renminbi
conversion rate for the turnover of financial and insurance enterprises
shall be the exchange rate ascertained in the prior year's financial
statements.
Taxpayers shall decide in advance the conversion rate selected. Once
selected, it cannot be changed within one year.
Article 17
Turnover of transportation enterprises engaged in through transport
business shall be the turnover actually received.
"Other situations" as mentioned in Item 6 of Article 5 of the
Regulations include tourist enterprises organising tourist groups to
travel within the territory of China. The turnover shall be the balance
of tourist fees received after deduction of room charges, meal charges,
transportation, admission fees and other charges paid to other units on
behalf of the tourists.
Article 18
For taxpayers engaged in construction, repair and decoration project
operations, their turnover shall include the prices of raw materials,
other materials and energy used in the projects irrespective of the method
in which the accounts are settled with the other parties.
For taxpayers engaged in installation project operations, as far as
the price of the equipment installed is taken as part of installation
project sum, their turnover shall include the price of the equipment.
Article 19
The turnover of self-construction activities as mentioned in Article
4 of these Detailed Rules shall be determined with reference to the
stipulations of Article 15 of these Detailed Rules.
Article 20
"Re-lending business" as mentioned in Item (4) of Article 5 of the
Regulations refers to the business of lending to others the funds
borrowed. Lending to others with the funds from deposits taken from units
or individuals and the funds from lender's own capital contributions shall
not be regarded as relenting business.
Article 21
For insurance business that reinsures with other parties, the
turnover of the initial insurance business shall be the total insurance
premiums after deduction of the premiums paid to the reinsurers.
Article 22
For entertainment performances by units or individuals, the turnover
shall be the total box-office proceeds or block-booking proceeds after
deduction of the payments to units providing performance venues,
entertainment companies and managers.
Article 23
Turnover of the entertainment business shall be the various charges
collected from customers in the entertainment business operations,
including box-office receipts, on-stage fees, song dedication fees,
charges on cigarettes and drinks, and other charges in the entertainment
business operations.
Article 24
For travel business, the turnover shall be the balance of total
charges after deduction of payments to other units for meals, lodging and
transportation for the tourists.
For travel enterprises that organise tours within the territory and
then hand over the groups to other travel enterprises, the turnover shall
be determined with reference to the stipulations of Item 2 of Article 5 of
the Regulations.
Article 25
For units giving immovable properties to others as free gift, the
turnover shall be determined with reference to the stipulations of Article
15 of these Detailed Rules.
Article 26
The scope of the tax-exempt items as stipulated in Article 6 of the
Regulations shall be defined as follows:
(1) "Personal services provided on individual basis by the disabled"
as mentioned in Paragraph 1, Item 2 refers to services provided to the
Public by the disabled individual.
(2) "Medical services provided by hospitals, clinics and other
medical institutions" as mentioned in Paragraph 1, Item 3 refers to such
services as diagnosis and treatment to patients, epidemic prevention,
child delivery and family planning, as well as the business of providing
medicine, medical apparatus, hospital lodging and meals in relation to
these services.
(3) "Schools and other educational institutions" as mentioned in
Paragraph 1, Item 4 refers to ordinary schools and schools of various
kinds approved to be established by the People's governments above the
prefecture and city levels or departments for educational administration
under governments of the same level and where the academic qualifications
of their students are recognized by the State.
(4) "Agricultural mechanical ploughing" as mentioned in Paragraph 1,
Item 5 refers to the business of farming operations applying agricultural
machinery in farming, forestry and husbandry (including ploughing,
planting, harvesting, threshing and plant protection).
"Irrigation and drainage" refers to the business of irrigation and
drainage of farmland.
"Prevention and treatment of diseases and insect pests" refers to the
business of forecast, prevention and treatment of diseases and insect
pests for farming, forestry, husbandry and fishery.
"Insurance for farming and husbandry" refers to the business of
providing insurance to animals and plants grown and raised in planting,
breeding and husbandry.
"Related technical training" refers to technical training services
related to the business of agricultural mechanical ploughing, irrigation
and drainage, prevention and treatment of diseases and insect pests, and
plant protection, as well as services to enable the farmers to obtain
knowledge of insurance for farming and husbandry.
The scope of the tax exemption for the breeding and the prevention
and treatment of diseases of poultry, livestock and aquatic animals
includes the business of providing medicine and medical apparatus in
relation to those services.
(5) "Cultural activities conducted by memorial hall, museum, cultural
centre, art gallery, exhibition hall, academy of painting and calligraphy,
library and cultural protective units" as mentioned in Paragraph 1, Item 6
refers to cultural activities that fall within the taxable scope of
taxable items under culture and sports activities conducted by those units
in their own locations. The admission fees refers to the box-office
receipts on the sales at the first entrance.
"Admission fees for cultural and religious activities conducted at
places of religious worship" refers to cultural and religious activities
held by temples, Taoist temples, mosques and churches.
Article 27
The application of the Business Tax minimum threshold as mentioned in
Article 8 of the Regulations shall be limited to individuals.
Ranges for the Business Tax minimum threshold are as follows:
For those assessable on a period basis, the Business Tax minimum
threshold shall be a monthly turnover of 200-800 yuan.
For those assessable on a transaction basis, the Business Tax minimum
threshold shall be turnover of 50 yuan per transaction (or per day).
Taxpayers whose turnovers reach the minimum threshold shall compute
the tax payable based on the total turnover.
The tax authorities under the People's governments of provinces,
autonomous regions and municipalities shall determine the minimum
threshold locally applicable within the prescribed ranges and in
accordance with the actual conditions, and shall report the amounts to the
State Administration of Taxation for their records.
Article 28
For taxpayers transferring land use rights or selling immovable
properties that accept receipts in advance, the timing at which the tax
liability arises shall be the date on which the advance receipts are
received.
For taxpayers that have self-construction activities as mentioned in
Article 4 of these Detailed Rules, the timing at which the tax liability
arises on the self-construction activities shall be the date on which the
self-constructed buildings are sold and the turnovers are received or the
documented evidence of the right to collect the sales sum is obtained.
For taxpayer giving immovable properties to others as free gift, the
timing at which the tax liability arises shall be the date on which the
titles of the immovable properties are transferred.
Article 29
Other withholding agents as mentioned in Article 11 of the
Regulations are defined as follows:
(1) For overseas units or individuals that have taxable activities
within the territory but have not set up any establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the transferees and the purchasers shall
be the withholding agents.
(2) For units or individuals that present performances where the
tickets are sold by others, the ticket sellers shall be the withholding
agents for their tax payable.
(3) For individual performance managers, the ticket sellers shall be
the withholding agents on their tax payable on the performance management
business.
(4) For reinsurance business, the initial insurers shall be the
withholding agents.
(5) For individuals transferring other intangible assets as mentioned
in Item 2, Article 12 of the Regulations, the transferees shall be the
withholding agents for their tax payable.
Article 30
For taxpayers providing taxable services that take place in a
different county (or city) that should report and pay tax with the
competent tax authorities where the services taken place but have not
reported or paid the tax, the competent tax authorities where the
establishments are located or where the individuals reside shall collect
the overdue tax.
Article 31
Taxpayers with contracted projects extending across provinces,
autonomous regions and municipalities shall report and pay tax to the
competent tax authorities where the establishments are located.
Article 32
For taxpayers that have taxable activities within the area of their
own province, autonomous region and municipality, and need to change the
tax payment location, the location shall be determined by tax authorities
under the People's governments of the province, autonomous region or
municipality.
Article 33
The assessable period for the financial industry (excluding
pawn-broking) shall be one quarter of a year.
The assessable period for the insurance industry shall be one month.
Article 34
The terms "above" and "below" as mentioned in these Detailed Rules
also include the figure or level itself.
Article 35
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 36
These Detailed Rules shall be implemented on the same day the
Regulations are come into effect. The the Implementation of the Draft Regulations of the People's Republic of
China on Business Tax> promulgated on September 28, 1984 shall be repealed
on the same date.