Order of the State Council of the People's Republic of China
(No. 136)
The Provisional Regulations of the People's Republic of China on Business Tax, as adopted at the 12thexecutive meeting of the State Council on November 26, 1993, are hereby issued and shall come into force on Jannuary 1, 1994.
Premier: Li Peng
December 13, 1993
Provisional Regulations of the People's Republic of China on Business Tax
| | 中华人民共和国国务院令
（第１３６号）
《中华人民共和国营业税暂行条例》已经１９９３年１１月２６日国务院第十二次常务会议通过，现予发布，自１９９４年１月１日起施行。
总理 李 鹏
１９９３年１２月１３日
中华人民共和国营业税暂行条例
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Article 1. All units and individuals engaged in the provision of services as prescribed in these regulations (hereinafter referred to as taxable services), the transfer of intangible assets or the sale of immovable properties within the territory of the People's Republic of China shall be taxpayers of the Business Tax (hereinafter referred as "taxpayers"), and shall pay the Business Tax in accordance with these Regulations.
| | 第一条 在中华人民共和国境内提供本条例规定的劳务（以下简称应税劳务）、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人（以下简称纳税人），应当依照本条例缴纳营业税。
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Article 2. The taxable items and tax rates of the Business Tax shall be determined in accordance with the Business Tax Taxable Items and Tax Rates Table attached to these Regulations.
Any adjustments to the taxable items and tax rates shall be determined by the State Council.
The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the People's governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these Regulations.
| | 第二条 营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
税目、税率的调整，由国务院决定。
纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。
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Article 3. For taxpayers engaged in taxable activities under different tax items, the turnover, transfer and sales amounts(hereinafter referred to as "turnover") under different taxable items shall be accounted for separately. If the turnover has not been accounted for separately, the higher tax rate shall apply.
| | 第三条 纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、转让额、销售额（以下简称营业额）；未分别核算营业额的，从高适用税率。
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Article 4.For taxpayers providing taxable services,transferring intangible assets or selling immovable properties, the tax payable shall be computed according to the turnover and the prescribed tax rates. The formula for computing the tax payable is as follows:
Tax payable = Turnover * Tax rate
The tax payable shall be computed in Renminbi. The turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market.
| | 第四条 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：
应纳税额＝营业额×税率
应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
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Article 5. The turnover of the taxpayers shall be the total consideration and all other changes receivable from the buyers for the provision of taxable services, transfer of intangible assets or sales of immovable properties by the taxpayers, except for the following situations:
| | 第五条 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用；但是，下列情形除外：
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(1) For transportation enterprises which carry passengers or cargoes from the territory of the People's Republic of China to overseas locations and trans-ship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the sub-contracted transportation enterprises.
| | （一）运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。
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(2) For travel enterprises which organize tourist groups to travel outside the territory of the People's Republic of China and sub-contract to other travel enterprises overseas, the turnover shall be the balance of the tourist charges for sub-contracted travel enterprises.
| | （二）旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。
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(3) For the main contractors in the construction business who sub- contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub-contractors.
．．．．．． | | （三）建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
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