中华人民共和国营业税暂行条例实施细则(附英文)
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.
山西省经济委员会职能配置、内设机构和人员编制方案
山西省人民政府办公厅
山西省人民政府办公厅关于印发山西省经济委员会职能配置内设机构和人员编制方案的通知
（晋政办发〔2004〕63号）
各市、县人民政府，省人民政府各委、厅，各直属机构：
《山西省经济委员会职能配置、内设机构和人员编制方案》经省人民政府批准，现予印发。
二○○四年七月二十八日
山西省经济委员会职能配置、内设机构和人员编制方案
根据中共山西省委、山西省人民政府《关于印发〈山西省人民政府机构改革方案〉的通知》（晋发〔2003〕27号），原山西省经济贸易委员会（以下简称省经贸委）改组为山西省经济委员会（以下简称省经委），是全省工业经济综合管理部门，为省人民政府组成部门，正厅级建制。
一、职能调整
（一）原省经贸委承担的重要工业品、原材料进出口计划等职能划入省发展改革委。
（二）原省经贸委承担的国有企业改革和管理的职能划入省国资委。
（三）原省经贸委管理的省煤炭工业局和机电、冶金、化工、建材、轻工、纺织六个行业管理办公室等参与、协助省经贸委指导国有企业改革和管理的职能划入省国资委。
（四）原省经贸委承担的内贸管理、整顿和规范市场经济秩序、对外经济协调、产业损害调查和重要工业品、原材料进出口计划的组织实施等职能以及省贸易行业管理办公室（省酒类流通管理办公室）承担的职能划入省商务厅。
（五）原省经贸委承担的中小企业管理服务职能划入省中小企业局。
（六）除上述划转的职能外，原省经贸委承担的全部职能转移到省经委。
二、主要职责
（一）监测、分析国民经济运行态势，调节国民经济日常运行，编制并组织实施近期经济运行调控目标、政策和措施；组织重要物资的紧急调度；协调铁路、交通、电力、民航、通讯、邮电生产经营中的重大问题；组织协调经济运行中的重大问题并向省人民政府提出意见和建议。
（二）贯彻执行国家产业政策；组织拟订、实施我省工业领域的产业政策，监督检查执行情况；推进产业结构战略性调整和升级，指导工业领域产业布局与产业结构调整，提出工业领域重点行业、重点产品调整方案。
（三）组织拟订工业经济运行等方面的综合经济法规、政策并监督执行；收集、整理、分析、发布经济信息。
（四）研究拟订工业领域行业发展规划，组织审核重点工业企业发展规划。
（五）研究和规划竞争性行业投资布局，综合平衡各类技术改造资金、项目，统筹管理调度省级技术改造资金；指导除国家拨款外的工业企业投资和商业性银行贷款的方向；参与研究拟订、组织实施利用外资有关政策。
（六）负责工业领域经济技术合作及对外交流工作；负责组织工业园区的规划发展。
（七）指导企业的法律顾问工作（不含省国资委管理的部分），负责本系统经济管理人员的培训工作。负责工程技术、经济系列高级专业技术职务任职资格评审的有关工作。
（八）推动全省技术创新和产学研联合工作，提出工业领域技术创新、产业技术进步、新技术扩散的规划、政策、措施并组织实施。
（九）推进可持续发展战略，研究拟订资源节约和综合利用规划，参与编制环境保护规划，提出资源节约综合利用政策，协调防治工业污染、环境保护和资源节约综合利用的重大问题；组织协调工业环境保护和促进环保产业的发展；负责全省节能监督管理工作。
（十）参与编制能源基地建设规划，统筹管理全省煤、焦的产运销；协调解决全省煤炭加工转化工作中的有关问题；组织制定煤焦专项基金的相关政策，协调解决全省煤、电、油、水、气等能源管理中存在的问题。
（十一）代省人民政府承担山西省口岸方面的工作；拟定全省口岸发展规划和政策、措施；承担口岸检查检疫、服务保障等综合管理与协调，检查、督促口岸配套设施建设，负责本省口岸开放或关闭的审理及报批工作。
（十二）根据有关规定管理省煤炭工业局、省城镇集体工业联合社；对电力、焦化、机电、冶金（含有色金属、黄金）、化工、轻工、纺织、建材、医药实行行业管理。
（十三）承担省人民政府交办的其他事项。
三、内设机构
根据上述主要职责，省经委共设 15个职能处室和机关党委。
（一）办公室
协助委领导处理机关日常政务工作；建立健全机关各项规章制度；负责机关文秘、政务信息、督查、档案、机要、信访、提案、保密、印鉴、会务、接待、大事记等工作。
（二）政策法规处（山西省治理“三乱”减轻企业负担领导组办公室）
组织综合性经济法规的起草和协调；拟订相应的行业规章及规范性文件；参与修改、起草有关经济运行等方面的地方性法规、规章及规范性文件。对经济法规和政策的执行情况进行监督、检查；指导企业的法律顾问工作（不含省国资委管理的部分）；承担行政复议与应诉工作；组织协调企业治乱减负工作。
（三）综合处（行业办公室协调管理处）
负责对工业经济运行、工业结构调整和产业发展等重大问题的调查研究，提出意见和建议，研究制定工业领域重大经济政策，综合协调有关政策的落实；负责组织协调对口支援西藏工作；负责本系统经济管理人员的培训工作，制定培训政策措施，组织实施培训计划；负责收集、整理、分析和发布经济信息；负责对外宣传和新闻发布工作；负责起草重要文件、报告和领导的重要讲话；指导行业办公室的业务工作。
（四）经济运行处
监测、分析国民经济运行及主要行业运行态势，进行宏观经济的预测、预警，研究提出经济运行年度调控目标；跟踪监督宏观调控政策的执行情况；负责经济运行中生产要素的综合协调工作，组织解决经济运行中的重大问题；组织协调军工科研生产和军转民的有关工作；负责突发事件的应急协调，负责紧急状态下重要物资生产、供应、调运的组织和综合协调及重要物资的集中采购，提出动用国家储备物资的建议；负责经济数据库的建设和管理。
（五）产业政策处（行业协会办公室）
研究分析产业发展的情况，拟订全省工业领域综合性产业政策，组织和协调专项产业政策的制定并监督落实；研究、制定鼓励、限制和淘汰的生产能力、工艺和产品的指导目录；组织拟订汽车（含配件）产业发展规划及重组方案；负责农药生产企业的核准及农药产品许可；负责工业领域产业布局和产业结构调整的有关工作；提出工业领域优化产业结构、所有制结构和企业组织结构的政策建议；负责存量资产调整的有关工作；联系工业领域行业协会等社会中介组织，指导其改革和调整。
（六）投资与规划处（山西省企业技术改造领导组办公室）
研究拟订行业发展规划，提出全省重点行业生产力布局、重点产品结构调整的发展规划并组织实施；组织审核重点工业企业发展规划；指导工业企业、金融机构及社会资金的投资方向；研究拟订项目核准、备案办法并指导实施；组织审查有关发行债券的资金投向并进行监督；指导工业企业利用外资（包括外商直接投资项目），提出工业领域外商投资产业指导目录并进行监督；提出工业企业利用国外贷款的投向；贯彻落实国家有关工业企业技术改造项目的优惠政策，提出我省鼓励企业技术改造的有关政策并组织实施；负责全省国家技改项目、省重点技改项目的监督管理；负责全省工业企业技改项目招标备案、监管；组织编制全省工业企业年度投资计划；负责省筹技改资金的管理；负责符合国家产业政策项目的确认工作；按国家规定的项目审批权限，负责全省工业企业内外资技改项目的审批、核准、备案及审核上报。
（七）经济合作处
负责全省工业园区的协调管理工作；负责组织工业园区的规划发展；组织工业园区招商洽谈活动；组织全省工业企业开展境内外经济技术合作与交流工作，负责经济技术协作的组织协调工作；参与制定全省工业利用外资政策，负责引进外来资金促进工业经济发展的工作；指导工业企业开展国际化经营。
（八）技术创新处（山西省产学研工程领导组办公室）
研究提出工业领域技术创新、产业技术进步、新技术扩散的规划、政策和措施，并负责组织实施；组织推动产学研联合及国际技术交流与合作；指导企业技术中心建设，负责省级企业技术中心的认定工作；负责全省新产品、新技术的鉴定管理工作；负责编制技术创新、产业技术进步的项目计划，推动用高新技术和先进适用技术改造提升传统产业；负责组织重大技术装备和重大产业关键共性技术的开发；负责有关企业信息化工作；指导全省技术创新体系和运行机制的建设；负责管理全省技术创新基金。
（九）资源节约与综合利用处
提出解决全省经济与社会、环境与资源协调发展等重大问题的办法和措施；推进循环经济，实施可持续发展战略；研究拟定全省企业资源节约、综合利用、废旧物资再利用和新能源以及环保产业发展的对策；主管全省的节能监督管理工作；组织节能产品、资源综合利用产品认定工作；推进以节能降耗、综合利用为主要内容的新产品、新技术、新设备的推广应用和设备改造；负责编制全省资源节约和综合利用规划，编制并下达省资源节约综合利用项目年度计划；依法组织协调促进清洁生产工作；发布环保产业鼓励发展目录和淘汰目录；培育和发展资源综合利用、环保产业（产品）市场；参与编制环境保护规划；组织协调工业环境保护和环保产业的发展工作。承担省新型墙体材料建筑与节能改革领导组的日常工作。
（十）电力处
研究拟订全省电力工业（含水电）行业法规和经济技术政策，实施行业管理和监督；参与制定行业规划、小水电发展和流域开发规划，监督水电项目的工程验收；培育和管理电力市场，平衡电力资源，规范电力市场秩序；监管电网调度；协调处理电网运行和电力运行中的重大问题；组织指导全省电力行业体制改革，推进电力企业建立现代企业制度；对电力企业和用户执行电力法律、法规的情况进行监督检查；研究提出电、热价格政策意见，参与电价整顿、调整、改革工作；依法管理供电营业区的划分、变更、审批和《供电许可证》的核发工作；负责农村电力行政管理工作，负责监督实施整顿、规范和维护农村用电秩序，协调处理农电中的重大问题；负责计划用电、节约用电、安全用电工作；负责电力行政执法和执法监督工作；依法管理承装修（试）单位及全省进网作业电工的资格审查，以及《承装修（试）电力设施许可证》和《电工进网作业证》的核发工作；指导电力行业协会工作。
（十一）交通处（山西省铁路运输协调办公室）
协调铁道、交通、民航运输生产中的重大问题；组织协调铁路和公路的运输衔接，组织路企协作，负责道口管理工作；承担外贸货运的协调工作；负责重要物资的运输协调工作；协调邮电、通讯工作。
（十二）能源处（山西省煤炭领导组办公室）
参与编制能源基地建设规划；统筹管理全省煤炭、焦炭产运销衔接和执行计划的调整；协调解决涉及生产企业的煤、油、水、气管理工作中存在的重大问题；组织制定煤焦专项基金管理的相关政策，编制下达煤焦专项基金年度考核指标并监督检查执行情况；牵头组织省内外煤炭订货会，编制下达并监督实施煤炭运销年度计划；负责煤炭经营资格审查，核发煤炭经营许可证，并依法整顿煤炭经营秩序；制定焦化产业政策、行业规划、行业法规，实施行业管理；负责焦炭生产、经营资格审查，核发焦炭生产、经营许可证，依法整顿焦炭经营秩序；负责全省焦化技改项目的审批或核准、登记备案工作；管理省级焦炭能源基金；承担省人民政府煤炭领导组的日常工作。
（十三）行政财务处
负责机关行政经费、国有资产、基本建设和物资设备的管理；负责后勤服务的规划、协调、监督以及社会治安综合治理等社会事务管理工作；负责省经委各项经费的统一管理；负责机关行政后勤管理工作。
（十四）山西省口岸办公室
拟订全省口岸发展规划和政策、措施；承担口岸检查检验、服务保障等综合管理与协调，检查、督促口岸配套设施建设，负责本省口岸开放或关闭的审理及报批工作。
（十五）人事处
贯彻有关国家公务员的法律法规、方针、政策；研究拟定机关人事管理的有关规章制度并组织落实；负责机关国家公务员和直属单位领导干部的年度考核、选拔任用、委属单位在职培训、劳动工资、机构编制、人员调配、出国审核报批以及专业技术人员的管理；负责工程技术、经济系列高级专业技术职务任职资格评审的有关工作；负责本系统因公出国政审工作。
机关党委 负责机关和直属单位的党群工作。
纪检、监察机构 按晋办发〔2000〕16号文件执行。
四、人员编制
省经委机关行政编制为115名（含行业办35名行政编制）。其中，主任1名，副主任4名，总工程师1名，总经济师1名；处级领导职数40名（含机关党委专职副书记，为行业办公室协调管理处、省治理“三乱”减轻企业负担领导组办公室、行业协会办公室、省企业技术改造领导组办公室、省产学研工程领导组办公室、省铁路运输协调办公室、省人民政府煤炭领导组办公室各增加副处级领导职数1名）。另核定机关工勤人员编制11名。
离退休人员管理处 负责机关离退休人员的管理服务工作，并对直属单位离退休人员的管理服务工作进行指导、协调、检查、督促。正处级建制，编制9名，处级领导职数3名。
五、行业管理办公室机构编制
省经委管理的山西省机电工业行业管理办公室、山西省冶金工业行业管理办公室、山西省化学工业行业管理办公室、山西省纺织工业行业管理办公室、山西省轻工业行业管理办公室、山西省建筑材料工业行业管理办公室、山西省医药行业管理办公室，其机构编制规定如下：
（一）省机电行业管理办公室：正处级建制。核定行政编制5名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（二）省冶金行业管理办公室：正处级建制。核定行政编制6名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（三）省化工行业管理办公室（挂山西省履行《禁止化学武器公约》办公室的牌子）：正处级建制。核定行政编制6名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（四）省纺织行业管理办公室：正处级建制。核定行政编制6名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（五）省轻工行业管理办公室：正处级建制。核定行政编制6名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（六）省建材行业管理办公室：正处级建制。核定行政编制6名，其中主任1名，副主任1名。下设综合部和行业管理部，核定处级领导职数2名。
（七）省医药行业管理办公室：按晋编字〔2004〕1号文件规定执行。
机电、冶金、化工、纺织、轻工、建材行业管理办公室设置的离退休人员管理处，仍按晋编字〔2000〕8号文件规定执行。医药行业管理办公室设置的离退休人员管理处按晋编字〔2004〕1号文件规定执行。
六、其它
（一）原省经贸委机关人员、下属单位除划转到其它部门之外一并成建制划入省经委。
（二）原省经贸委43名行政编制（含六个行业管理办公室25名人员编制）划入省国资委。
（三）原省经贸委机关8名人员编制划入省商务厅；省贸易行业管理办公室及其所属的离退休人员管理处及管理的离退休人员、后勤管理机构及房产、其它固定资产、下属单位一并成建制划入省商务厅。
（四）原省经贸委管理的省老旧汽车更新改造管理中心（正处级建制，8名自收自支事业编制）及其所属单位成建制划入省商务厅。
（五）原省经贸委4名人员编制划入省中小企业局。
（六）原省经贸委管理的省中小企业服务中心（正处级，全额事业编制10名）及其所属单位成建制划入省中小企业局。
