湛江市人民政府工作规则
广东省湛江市人民政府
关于印发《湛江市人民政府工作规则》的通知
各县(市、区)人民政府，湛江经济技术开发区、东海岛经济开发试验区管委会，市府直属各单位：
《湛江市人民政府工作规则》已经2004年1月9日召开的十一届4次市政府常务会议通过。现予印发。
二○○四年一月十五日
湛江市人民政府工作规则
第一章 总 则
第一条 第十一届湛江市人民政府(以下简称市人民政府)，根据《中华人民共和国宪法》和《中华人民共和国地方各级人民代表大会和地方各级人民政府组织法》，参照《国务院工作规则》、《广东省人民政府工作规则》，结合实际，制定本规则。
第二条 市人民政府工作以邓小平理论和“三个代表”重要思想为指导，贯彻党的路线、方针和政策，实行科学民主决策，坚持以人为本，坚持依法行政，接受人民监督，建设行为规范、运转协调、公正透明、廉洁高效的政府。
第三条 市人民政府组成人员要履行宪法和法律赋予的职责，坚持解放思想，实事求是，与时俱进，开拓创新，忠于职守，服从命令，顾全大局，全心全意为人民服务。
第四条 各部门要依照法律和行政法规行使职权，进一步转变政府职能、管理方式和工作作风，深入实际，深入基层，了解实情，多办实事，推进电子政务，提高行政质量和效率，切实落实市人民政府各项工作部署。
第二章 组成人员职责
第五条 市人民政府由下列人员组成：市长、副市长、秘书长(市长助理)、各组成局局长。
第六条 市人民政府实行市长负责制，市长领导市人民政府的全面工作。副市长、秘书长协助市长工作。
第七条 市长召集和主持市人民政府全体会议、常务会议和市长办公会议。市人民政府工作中的重大事项，必须经市人民政府全体会议、常务会议或市长办公会议讨论决定。
第八条 副市长按分工负责处理分管工作。受市长委托，负责其他方面的工作或专项任务，并可代表市人民政府进行对外交流和活动。
第九条 秘书长在市长、常务副市长领导下，协助处理、安排市人民政府日常工作。
第十条 市长出国或外出考察期间，由负责常务工作的副市长代行市长职务。
第十一条 各组成局局长负责本部门的工作。市人民政府各部门必须认真履行工作职能。凡属职责范围内的工作，应积极主动完成；工作交叉的，主管部门应主动与有关部门协商，有关部门应积极配合；各部门都要自觉服从全局利益，协力完成各项工作任务。
第三章 科学民主决策程序
第十二条市人民政府及各部门要建立健全领导、专家、群众相结合的决策机制，完善重大决策的规则和程序，推进决策科学化、民主化。
第十三条 国民经济和社会发展计划、财政预算、重要政策措施、社会管理事务、规范性文件、大型项目等重大决策，由市人民政府全体会议、常务会议或市长办公会议讨论决定。
第十四条 各部门提请市人民政府讨论决定的重大决策建议，涉及相关部门的，应由主管部门牵头进行充分协商；涉及各县(市、区)的，应事先征求意见；涉及人民群众切身利益的，一般应通过社会公示或听证会等形式听取意见和建议。
第十五条 市人民政府在作出重大决策前，根据需要可通过召开座谈会等形式，直接听取民主党派、群众团体、专家学者等方面的意见和建议。
第十六条 各县(市、区)、各部门必须坚决贯彻落实市人民政府的重大决策，及时跟踪和反馈执行情况，并加强督促检查。
第四章 依法行政要求
第十七条 依法行政是实施依法治国方略，建设社会主义政治文明的重要内容和必然要求。依法行政的核心是规范行政权力。市人民政府及各部门要积极贯彻依法治市部署，严格依照法定权限、程序行使行政权， 强化政府责任，不断提高依法行政的能力和水平。
第十八条 市人民政府根据社会主义市场经济发展、社会全面进步和扩大对外开放的需要，及时制定有关政策和规范性文件，修改或废止不相适应的政策规定。
第十九条 市人民政府规范性文件，由市人民政府法制机构审核或组织起草，规范性文件的解释工作由市人民政府法制机构或有关部门负责。
第二十条 县(市、区)人民政府和市政府工作部门制定的规范性文件应报市人民政府备案，由市人民政府法制机构负责审查并定期向市人民政府报告。
第二十一条 严格实行行政执法责任制和执法过错责任追究制，切实做到依法办事、严格执法。按照行政执法与经济利益脱钩、与责任挂钩的原则理顺行政执法体制，科学配置执法机关的职责，加强执法机关的执法协调，并推进综合行政执法工作。
第五章 行政监督
第二十二条 加强对行政机关行使权力的监督，提高行政效能，促进廉政建设，确保政令畅通。
第二十三条 市人民政府要自觉接受市人民代表大会及其常委会的监督，向其报告工作，接受质询；接受市政协的民主监督，虚心听取意见和建议。
第二十四条 各部门要按照行政诉讼法及有关法律规定，接受司法监督；同时要自觉接受监察、审计等部门的专项监督，对发现的问题要认真查处和整改，并向市人民政府报告。
第二十五条 加强行政系统内部监督，严格执行规范性文件备案制度和行政复议法，及时发现并纠正违反法律、行政法规的规范性文件，以及行政机关违法的或者不当的具体行政行为。
第二十六条 市人民政府及各部门要重视人民群众来信来访工作，进一步完善信访制度，确保信访渠道的畅通；市人民政府领导同志及各部门负责人要亲自阅批重要的群众来信。
第二十七条 市人民政府及各部门要接受舆论和群众的监督，重视新闻媒体报道和反映工作中的问题，对重大问题，各部门要积极主动地查处和整改，并向市人民政府报告。要加强政府网站建设，发布政务信息，便于群众知情、参与和监督。
第六章 会议制度
第二十八条 市人民政府实行市人民政府全体会议、常务会议、市长办公会议和工作会议制度。
第二十九条 市人民政府全体会议由市长或市长委托常务副市长召集和主持，由市长、副市长、秘书长、市长助理、各组成局局长组成。市人民政府全体会议的主要任务是：
(一)传达贯彻党中央、国务院和省委、省政府及市委的重要指示、决定和市人大的重要决议；
(二)讨论决定市人民政府工作中的重大事项；
(三)部署市人民政府的重要工作；
(四)讨论通过按照法律规定需由市人民政府全体会议决定的事项；
(五)通报和讨论市人民政府其他事项。市人民政府全体会议议题由市长或市长委托常务副市长确定，一般每年召开三次，根据需要可安排有关部门、单位负责人列席会议。
第三十条 市人民政府常务会议由市长或市长委托常务副市长召集和主持，由市长、副市长、秘书长、市长助理组成。市人民政府常务会议的主要任务是：
(一)讨论决定市人民政府工作中的重要事项；
(二)讨论和审议规范性文件；
(三)通报和讨论市人民政府其他事项。市人民政府常务会议一般每两个月召开一次，如有需要可临时召开。根据需要可安排有关部门、单位负责人列席会议。
第三十一条 市长办公会议由市长或市长委托常务副市长召集和主持，由市长、副市长、秘书长、市长助理组成。市长办公会议的主要任务是：
(一)讨论决定市人民政府工作中需急办的重要事项；
(二)研究财政性资金安排等具体事项；
(三)通报和讨论市人民政府其他事项。
市长办公会议一般每周召开一次，如有需要可临时召开。根据需要可安排有关部门、单位负责人列席会议。
第三十二条 市政府工作会议。市政府日常工作中某些重要专项工作，或已有原则规定，属副市长分管的工作，无需提交市政府常务会议或市长办公会议讨论的，由市长或副市长召集和主持召开工作会议研究解决；必要时，也可委托秘书长、市长助理、副秘书长召开会议协调解决。涉及两个以上副市长分管的工作，可共同召开工作会议解决。会议决定的事项，整理成“工作会议纪要”，由主持会议的市长或副市长签发，或由受委托主持会议的秘书长、市长助理、副秘书长审核后报市长或副市长签发。
第三十三条 提请市人民政府常务会议和市长办公会议讨论的议题，由市人民政府分管领导协调或审核后提出，报市长确定；会议文件由市长签发。市人民政府全体会议、常务会议和市长办公会议的组织工作由市人民政府办公室负责，文件和议题于会前
送达与会人员。
第三十四条 市人民政府领导不能出席市人民政府全体会议、常务会议和市长办公会议的，向市长或常务副市长请假；如对议题有意见或
建议，可在会前提出。
第三十五条 市人民政府全体会议、常务会议和市长办公会议的纪要，由市长签发；会议讨论决定的事项，宜公开的，应及时报道。新闻稿须经秘书长或有关副秘书长审定，重要的报市长审定。需要办理的，可按工作性质向主办单位发出交办通知，由市人民政府办公室负责督办，并定期将落实情况向市人民政府报告。
第三十六条 市人民政府及各部门召开的工作会议，要减少数量，控制规模，严格审批。精简和严格控制以市人民政府名义召开的全市性会议以及县(市、区)领导参加的会议。召开全市性会议，必须严格按《市政府系统召开全市性会议审批办法》报批。由各部门召开的会议，不得要求以市人民政府名义召开，不邀请各县(市、区)人民政府，湛江经济技术开发区、东海岛经济开发试验区管委会负责人出席；确需邀请的须报市人民政府批准。全市性会议应尽可能采用电视电话会议等快捷、节俭的形式召开。
第三十七条 部门会议需请市人民政府领导讲话的，由主办单位准备讲话稿，送市人民政府领导本人审定。凡需请市长出席讲话的，应商市人民政府研究室准备讲话稿。
第七章 公文和公章启用审批
第三十八条 各县(市、区)和市直各部门报送市人民政府的公文，应当符合《国家行政机关公文处理办法》的规定，并由市人民政府办公室统一处理呈批。除市人民政府领导交办事项和必须直接报送的紧急或绝密事项外，一般不得直接向市人民政府领导个人报送公文。各县(市、区)和市直各部门报送市人民政府的请示性公文，县(市、区)和部门或部门间如有分歧意见，主办部门的主要负责人要主动协调，不能取得一致意见的，应列出各方依据，提出办理建议报市人民政府。
第三十九条 各县(市、区)和市直各部门报送市人民政府审批的公文，由市人民政府办公室按照市人民政府领导分工呈批，重大事项报市长审批。
第四十条 市人民政府颁布重要决定、政策和规范性文件，向市人民代表大会或市人民代表大会常务委员会提出的议案，人事任免，由市长签署。
第四十一条 以市人民政府名义发文，经按公文办理程序送审后，由市长或分管副市长签发。
以市人民政府办公室名义发文，由秘书长签发，或授权副秘书长、副主任签发。以市人民政府名义表态的，由分管副市长签发；如有需要，可由副市长核报市长签发。
市人民政府及市人民政府办公室的公文，除需要保密的外，应及时公布。市人民政府颁布的规范性文件在《湛江日报》全文刊登。
第四十二条市人民政府及市直各部门要进一步精简公文，部门职权范围内的事务，由部门自行发文或联合发文，不得要求市人民政府批转或市人民政府办公室转发；市直各部门自行发文或联合行文，需冠“经市人民政府同意”字样的，须报市人民政府批准；要加快网络化办公进程，提高公文办理的效率。
第四十三条 需盖市人民政府公章，必须经市长、副市长、秘书长批准；需盖市人民政府办公室公章，须经办公室分管政务工作的副主任或秘书长以上领导批准。
第八章 作风纪律
四十四条 市人民政府领导要做学习的表率，密切关注国际国内经济、社会、科技等方面发展变化的新趋势，不断充实新知识，丰富新经验。市人民政府通过举办讲座等方式，组织学习经济、科技、法律和现代管理等方面知识。市人民政府领导及各部门负责人参加，一般每年安排1-2次。
第四十五条 市人民政府领导要深入基层，考察调研，了解情况，指导工作，解决实际问题。领导下基层一律不得派警车引路，要减少陪同和随行人员，简化接待，轻车简从。
第四十六条市人民政府领导不为各县(市、区)和各部门的会议活动等发贺信、贺电，不题词。因特殊需要发贺信、贺电和题词的，应事先书面请示，由市人民政府办公室统筹安排。
第四十七条 市人民政府领导出席会议活动、下基层考察调研的新闻报道，按有关规定办理。
第四十八条 市人民政府组成人员要严格遵守中央有关廉政建设的规定，严格要求亲属和身边工作人员，不得利用特殊身份拉关系、谋私利。
第四十九条 市人民政府组成人员必须坚决执行市人民政府的决定，如有不同意见可在市人民政府内部提出，在没有重新作出决定前，不得有任何与市人民政府决定相违背的言论和行为；代表市人民政府发表讲话或文章，以及个人发表涉及未经市人民政府研究决定的重大问题及事项的讲话或文章，事先须经市人民政府同意。建立市人民政府新闻发言人制度，及时对外发布政务信息和政府重要决策。
第五十条 加强督办工作，确保政令畅通。凡是《政府工作报告》决定事项，市人民政府全体会议、常务会议、工作会议和市长办公会议作出的重要决策、重大部署，市人民政府领导批示的重要事项，由市人民政府办公室代表市人民政府进行交办和跟踪督办。有关承办单位要切实负起责任，按工作日制度要求如期如实抓紧办理，并及时报告和反馈办理情况。因特殊情况未能如期完成的，要书面向市人民政府办公室报告，说明原因，并作出进一步办理的计划，继续办结为止。
第五十一条 市政府组成人员出国考察访问，按规定办理审核审批手续。市直各部门领导出国考察访问，一般1年内不超过1次。一般不安排同一单位两位以上领导同团出访。
第五十二条为保证市政府领导集中精力研究处理政府工作中的重大问题，除市委、市政府统一组织安排的活动外，市政府领导一般不出席各县（市、区）和各部门召开的会议，以及所安排的接见、照相、参观、颁奖、庆典、剪彩、首发式、首映式等事务性活动。各县（市、区
）和市直各部门一般也不要邀请市人民政府领导出席会议和参加事务性活动，确有需要，应事先书面报告市人民政府办公室，市人民政府办公室根据从严掌握的原则提出意见报批。
第五十三条 副市长、秘书长、市长助理离开本市，应事先报请市长或常务副市长批准，并安排好有关工作。同时将外出时间、前往地点、
联系及文件呈送方式等通知市人民政府办公室值班室。
第五十四条 副秘书长离开本市，应事先报请分管副市长或秘书长批准；各局局长离开本市，应事先报请市长和分管副市长批准。
第五十五条各县（市、区）人民政府的主要领导离湛外出，应事先报告市长或常务副市长。
第五十六条各县（市、区）人民政府、市府直属各部门要加强值班和报告请示工作，遇有紧急、重要事项尤其是重大的自然灾害、社会治安问题和突发性事件，必须在采取紧急措施处理的同时，立即报告，不得延误，并须连续报告事态发展和处理情况。凡玩忽职守，贻误时机，
造成重大损失和恶劣影响的，要追究领导及当事人的责任。
第五十七条 市人民政府及各部门要实行政务公开，规范行政行为，增强服务观念，强化责任意识，树立规范服务、清正廉洁、从严治政的新风。对职权范围内的事项要按程序和权限积极主动地办理，对不符合规定的事项要坚持原则不予办理；不得用公款相互送礼和宴请，不得接受地方的送礼和宴请；对因推诿、拖延等官僚作风造成影响和损失的，要追究责任；对越权办事、以权谋私等违规、违纪、违法行为，要严肃查处。
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.
