Explanations of Business Tax Items (Provisional)

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Explanations of Business Tax Items (Provisional)

　1. Transport Industry
　　The transport industry refers to the operations in which transport equipment or manpower and animal power are used to send goods or passengers to their destinations so that their spatial positions are transferred.
　　The scope of this tax item covers land transport， water transport， air transport， pipeline transport， loading， unloading and moving.
　　All labor activities related to transport operations are covered by this tax item.
　　（1） Land Transport
　　Land transport refers to the operations to transport goods or passengers by land （ground or underground）， including railway transport， highway transport， cableway transport， ropeway transport and other land transport.
　　（2） Water Transport
　　Water transport refers to the transport operations to transport goods or passengers by rivers， lakes， streams and other natural and man-made waterways or ocean routes.
　　Salvage is treated as waterway transport in tax collection.
　　（3） Air Transport
　　Air transport refers to the operations to transport goods or passengers by air routes.
　　General aviation operations and aviation ground services are treated as air transport in tax collection. General aviation operations refer to the operations to provide flight services to professional work， such as aerial photography， aerial survey， aerial exploration， aerial forest protection， aerial sowing and aerial man-made raining.
　　Aviation ground services refer to the operations of the airlines， airports， the civil aviation administration bureaus and the air terminals to provide navigational and other labor-related ground services to Chinese and foreign airplanes or other flying vehicles that fly in China or stop over at the airports in China.
　　（4） Pipeline Transport
　　Pipeline transport refers to the operations to transport gas， liquid and solid substances by pipeline facilities.
　　（5） Loading， Unloading and Moving
　　Loading， unloading and moving refer to the operations to use equipment or manpower and animal power to load， unload and move goods between transport equipment， between loading and unloading sites or between transport equipment and loading and unloading sites.
　　2. Construction Industry
　　The construction industry refers to the construction， installation and engineering operations.
　　The scope of this tax item covers construction， installation， repair， decoration and other engineering operations.
　　（1） Construction
　　Construction refers to the engineering operations to construct， reconstruct and expand buildings and structures. They include the installation or installation engineering operations for various equipment， pillars and operating platforms linked to buildings， and the engineering operations for kilns and metal structures.
　　（2） Installation
　　Installation refers to the operations to assembly and position production equipment， power equipment， hoisting equipment， transport equipment， transmission equipment， medical experimental equipment and other types of equipment. They include the installation engineering operations for workstations， ladders and railings linked to equipment， and the insulation， antiseptic treatment， thermal insulation， painting and other engineering operations for installed equipment.
　　（3） Repair
　　Repair refers to the repair， reinforcement， maintenance， improvement and other engineering operations for buildings and structures so that they can restore their original use values or extend their service life.
　　（4） Decoration
　　Decoration refers to the decoration and other engineering operations for buildings and structures so that they can look better or be used for specific purposes.
　　（5） Other Engineering Operations
　　Other engineering operations refer to all the engineering operations other than those mentioned above， such as working as agents for telecommunications projects， water projects， road repairs， dredging， drilling （boring）， building or structure dismantling， ground leveling， scaffolding， explosion and other engineering operations.
　　3. Financial and Insurance Industry
　　The financial and insurance industry refers to the financial and insurance operations.
　　The scope of this tax item covers finance and insurance.
　　（1） Finance
　　Finance refers to the monetary and financing activities， including loan， financial lease， financial commodity transfer， financial brokerage and other financial operations.
　　A. Loan refers to the business of lending money to others for use， including loans lent with funds at one's own disposal and onlending.
　　Loans lent with funds at one's own disposal refer to the operations to loan the self-owned capital or the attracted institutional and personal deposits to others for use.
　　Onlending refers to the operations to loan the borrowed capital to others for use.
　　The mortgage loan operations of the pawn industry are treated as the loan lent with funds at one's own disposal in tax collection， irrespective of their sources.
　　The loan operations of the people's bank are exempt from tax collection.
　　B. Financial lease refers to the equipment-leasing operations with the characteristics of financing and ownership transfer. In other words， the leasor purchases equipment and leases it to the leasee in accordance with the specifications， models， properties and other conditions required by the leasee； the ownership of the equipment belongs to the leasor and the right of its use belongs to the leasee during the term of contract； the leasee has the right to purchase the equipment at the residual value so as to have the ownership of the equipment upon the expiration of the contract and after the rental is fully paid. Financial lease is treated as this tax item in tax collection， no matter whether the leasor has sold the residual value of the equipment to the leasee.
　　C. Financial commodity transfer refers to the transfer of the ownership of foreign exchanges， securities or non-goods futures.
　　Non-goods futures refer to the futures other than commodity futures and precious metal futures， such as foreign exchange futures.
　　D. Financial brokerage refers to the operations to work as the agents for financial operations.
　　D. Other financial operations refer to the financial operations other than those mentioned above， such as bank settlement and bill discount. The acts of making deposits or purchasing financial commodities are exempt from business tax.
　　（2） Insurance
　　Insurance refers to the operations to use the funds collected by contracts to compensate the economic interests of the insured.
　　4. Posts and Communications Industry
　　The posts and communications industry refer to the operations to exclusively handle information transmission.
　　The scope of this tax item covers posts and telecommunications.
　　（1） Posts
　　Posts refers to the operations to transmit material information， including the letter or parcel transmission， postal remittance， newspaper and magazine circulation， postal matter selling， postal savings and other postal services.
　　A. Letter or parcel transmission refers to the operations to transmit letters or parcels and the operations related to letter or parcel transmission.
　　Letter transmission refers to the operations to receive and mail letters， postcards and printed matters.
　　Parcel transmission refers to the operations to receive and mail parcels. The operations related to letter or parcel transmission refer to mailbox leasing， imported letter or parcel processing， overdue parcel safekeeping， attached goods carrying and other operations related to letter or parcel transmission.
　　B. Postal remittance refers to the operations to transmit and pay the remittance vouches for the remitters.
　　C. Newspaper and magazine circulation refers to the operations of the postal departments to subscribe， send and sell newspapers and magazines for the publishing units.
　　D. Postal matter selling refers to the operations of the postal departments to sell various articles （such as envelopes， letter paper， money order and postal packing material） when providing postal services.
　　E. Postal savings refers to the operations of the postal departments to handle savings.
　　F. Other postal services refer to the postal services other than those mentioned above.
　　（2） Telecommunications
　　Telecommunications refers to the operations to transmit information by using electronic transmission equipment to transmit electronic signals， including telegraph， fax， telephone， telephone installation， telecom articles selling and other telecom services.
　　A. Telegraph refers to the operations to use electronic signals to transmit written data and related services. They include telegraph transmission， telegraphic line and equipment leasing， telegraphic line and equipment repair， telegraph delivery， telegraph decoding， outgoing or incoming telegraph checking， and outgoing telegraph copying.
　　B. Fax refers to the operations to use electronic transmission equipment to transmit the original copies， including the transmission of data， charts， photos and authentic works.
　　C. Telephone refers to the operations to use electronic transmission equipment to transmit languages and the related operations. They include wire telephone， wireless telephone， paging telephone， telephone line and equipment leasing and repair， or working as the agents for leasing radio circuits and television channels.
　　D. Telephone installation refers to the operations to install or move the telephone sets for the users.
　　E. Telecom articles selling refers to the operations to sell the special and general telecom articles （such as telegraphic paper， telephone directory， telegraphic delivery register， telecom equipment and materials， telephone sets） while providing telecom services.
　　F. Other telecom services refer to the telecom services other than those mentioned above.
　　5. Cultural and Sports Industries
　　The cultural and sports industries refer to the operation of cultural and sports activities.
　　The scope of this tax item covers the cultural industry and the sports industry.
　　（1） Cultural Industry
　　The cultural industry refers to the operation of cultural activities， including the performing， broadcasting and other cultural activities.
　　The operation of tourist venues is treated as the cultural industry in tax collection.
　　A. Performing refers to the operations to conduct performing activities including drama， songs and dances， fashion， fitness， acrobatics， folk arts， martial art and sports.
　　B. Broadcasting refers to the operations to broadcast works through radio stations， television stations， audio systems， closed-circuit television， satellite communications and other wireless or wire devices and the screening of the programs in cinemas， theaters， video halls and other grounds.
　　The broadcasting of advertisements is not covered by this tax item in tax collection.
　　C. Other cultural activities refer to the operation of the cultural activities other than those mentioned above. They include the exhibition and training activities， the literary， art and scientific lectures and symposiums， and the library book and document lending.
　　D. The operation of tourist grounds refers to the ticket-selling at the parks， zoos， botanical gardens and other tourist venues.
　　（2） Sports Industry
　　The sports industry refers to the operations to hold sports competitions and provide venues for sports competitions or sports activities.
　　Providing venues for sports activities and sports competitions by leasing is not covered by this tax item.
　　6. Entertainment Industry
　　The entertainment industry refers to the operations to provide venues and services for entertainment activities.
　　The scope of this tax item covers the operation of the song halls， dance halls， karaoke halls， music tea rooms， billiard halls， golf ranges， bowling centers， amusement parks and other entertainment venues， and the provision of services to customers at the entertainment venues.
　　A. Song Hall
　　A song hall refers to a venue where the customers sing songs for self entertaining with the accompaniment of an orchestra.
　　B. Dance Hall
　　A dance hall refers to a venue where the customers dance.
　　C. Karaoke Hall
　　A karaoke hall refers to a venue where the customers sing and dance for self entertaining with the accompaniment of the music pieces played by audiovisual equipment.
　　D. Music Tea Room
　　A music tea room refers to a venue which provides the customers with both music entertainment and tea， coffee， alcoholic drinks and other drinks.
　　E. Billiard， Golf and Bowling Venues
　　The billiard， golf and bowling venues refer to the venues where the customers play billiards， golf and bowling.
　　F. Amusement Park
　　An amusement park refers to a venue where amusement activities （such as shooting， hunting， horse-back riding and game playing） are held.
　　The catering and other services provided by the above entertainment venues to the customers for their entertainment activities are all covered by this tax item.
　　7. Service Industry
　　The service industry refers to the operations to use equipment， tools， venues， information or skills to provide services to society.
　　The scope of this tax item covers agency， hotel， catering， tourism， warehousing， leasing， advertising and other service industries.
　　（1） Agency Industry
　　The agency industry refers to the operations to act as the agents of the consignors to handle the consigned matters， including buying and selling goods， handling import and export， introducing services and offering other agent services.
　　A. Working as the agents for buying and selling goods refers to the operations to buy or sell goods on consignment， make settlements according to the actually bought or sold amounts， and charge commissions.
　　B. Working as the agents for handling import and export refers to the operations to handle the import and export of commodities or labor on consignment.
　　C. Introducing services refers to the fact that the intermediaries introduce two parties for business talks or other matters.
　　D. Other agent services refer to the operations to work as the agents for handling the matters other than those mentioned above.
　　Financial brokerage and the newspaper and magazine circulation of the postal departments are not covered by this tax item.
　　（2） Hotel Industry
　　The hotel industry refers to the operations to provide accommodation services.
　　（3） Catering Industry
　　The catering industry refers to the operations to provide the customers with catering services with both services and venues.
　　The services provided by restaurants， dining halls and other catering venues for the self-entertaining singing and dancing activities of the customers while they are dining are treated as the "entertainment industry" tax item in tax collection.
　　（4） Tourist Industry
　　The tourist industry refers to the operations to provide the tourists with boarding， lodging， transportation， guiding and other tourist services.
　　（5） Warehousing Industry
　　The warehousing industry refers to the operations to use warehouses， goods yards and other venues to store and keep goods for the customers.
　　（6） Leasing Industry
　　The leasing industry refers to the operations to consign the venues， premises， articles， equipment or facilities to other people for their use within a specified period.
　　Financial lease is not covered by this tax item.
　　（7） Advertising Industry
　　The advertising industry refers to the operations to use books， newspapers， magazines， radio， television， films， slide shows， road signs， show windows， neon lamps， light boxes and other means to promote commodities， service items， cultural and sports programs， notices， statements and other matters and to provide related services.
　　（8） Other Service Industries
　　Other service industries refer to the operations to provide services other than those mentioned above， including showering， haircutting， washing， dying， photography， fine art， picture mounting， transcription， typing， engraving， calculation， testing， experiment， laboratory test， sound recording， photocopying， blueprinting， designing， drawing， surveying， prospecting， packing and consulting.
　　Aerial prospecting， drilling prospecting and blast prospecting are not covered by this tax item.
　　8. Transfer of Intangible Assets
　　The transfer of intangible assets refers to the act of transferring the ownership or use right of the intangible assets.
　　Intangible assets refer to the assets that do not possess material forms but can bring about economic interests.
　　The scope of this tax item covers the transfer of land-use rights， trademark rights， patent rights， non-patented technologies， copyrights and business reputations.
　　（1） Transfer of Land-Use Rights
　　The transfer of land-use rights refers to the act that the land users transfer their land-use rights.
　　The act that the landowners sell their land-use rights or return their land-use rights to the landowners is exempt from business tax.
　　Land leasing is not covered by this tax item.
　　（2） Transfer of Trademark Rights
　　The transfer of trademark rights refers to the act of transferring the ownership or use right of the trademarks.
　　（3） Transfer of Patent Rights
　　The transfer of patent rights refers to the act of transferring the ownership or use right of the patent rights.
　　（4） Transfer of Non-Patented Technologies
　　The transfer of non-patented technologies refers to the act of transferring the ownership or use right of the non-patented technologies.
　　The act of providing the technologies without ownership is not covered by this tax item.
　　（5） Transfer of Copyrights
　　The transfer of copyrights refers to the act of transferring the ownership or use right of works. The works here include written works， graphic works （such as pictorial books and albums）， and audiovisual works （such as master films and videotapes）。
　　（6） Transfer of Business Reputations
　　The transfer of business reputations refers to the act of transferring the use right of the business reputations.
　　The acts of making stock investment with intangible assets， participating in accepting the profit distribution of the investors and jointly sharing investment risks are exempt from business tax. But the transfer of this stock right is covered by this tax item.
　　9. Selling of Immovable Properties
　　The selling of immovable properties refers to the act of transferring the ownership of the immovable properties with compensation.
　　Immovable properties refer to the properties that cannot be moved and whose nature and shape will change after being removed.
　　The scope of this tax item covers the selling of buildings or structures and the selling of other land attachments.
　　（1） Selling of Buildings or Structures
　　The selling of buildings or structures refers to the act of transferring the ownership of buildings or structures with compensation.
　　The selling of buildings by transferring the limited property rights or permanent use rights is treated as selling of buildings.
　　（2） Selling of Other Land Attachments
　　The selling of other land attachments refers to the act of transferring the ownership of other land attachments with compensation.
　　Other land attachments refer to the land-attached immovable properties other than buildings or structures.
　　The act of a unit to donate its immovable properties to other people without compensation is treated as selling of immovable properties.
　　The act of transferring the use right of land occupied by immovable properties when selling these immovable properties is treated as selling immovable properties in tax collection.
　　The act of making stock investment with immovable properties， participating in receiving the profit distribution of the investors and sharing the investment risks is exempt from business tax. However， the transfer of this stock right is covered by this tax item.
　　The leasing of immovable properties is not covered by this tax item.