国家税务总局关于印发《营业税税目注释》(试行稿)的通知

国税发[1993]149号
颁布日期：19931227 　实施日期：19931227 　颁布单位：国家税务总局

　　GuoShuiFa [1993] No.149

　　December 27，1993

　　“Annotations¹ on Business Tax Category ”（Trial Implementation²） is now printing and issuing to you， and shall enter into force as of January 1， 1994. “Annotations on Business Tax Category ”（Trial Implementation） promulgated³ by the Ministry⁴ of Finance on March 21， 1986 is repealed⁵ simultaneously⁶.

　　Attachment⁷：

　　Annotations on Business Tax Category （Trial Implementation）

　　I. Communications and Transportation

　　The communications and transportation industry refers to the business activity of using means of transportation or manpower and animal power to carry cargoes⁸ or passengers to the destination， so as to shift the position of space.

　　The levying⁹ scope of this tax item includes： land， water， air and pipeline¹⁰ transportation， loading and unloading transportation.

　　Various labor¹¹ service activities related to transportation business all come under the levying scope of this tax category.

　　（I） Land Transportation

　　Land transportation refers to the transport business for transporting cargoes or passengers through land （above or under ground）， including railway， highway， cable car， cableway transportation， as well as other land transportation.

　　（II） Water Transportation

　　Water transportation refers to the transportation business of carrying cargoes or passengers through rivers， lakes and streams and other natural and artificial water courses or sea lanes.

　　Tax shall be levied¹² on salvage¹³ in light of water transportation.

　　（III） Air Transportation

　　Air transportation refers to the transportation business of carrying cargoes or passengers through air routes.

　　Tax shall be levied on general air service and air-ground service business in light of air transport. General air service refers to the business of providing flying services for specialized¹⁴ work， such as air photography， aerial survey， air exploration， air forest range， air suspended sowing and air precipitation.

　　Air-ground service business refers to the business of providing labor service ground services including navigation by air liners， airports， civil aviation administrative¹⁵ bureaus and air stations to Chinese and foreign airplanes or other air vehicles which navigate¹⁶ within China or land in airports within China.

　　（IV） Pipeline Transportation

　　Pipeline transportation refers to the transport business of delivering gas， liquid and solid materials through pipeline facilities.

　　（V） Loading-Unloading Transportation

　　Loading-unloading transportation refers to the business of loading， unloading and transporting cargoes between means of transportation， between the loading-unloading spots or between the means of transportation and the loading-unloading spots by the use of means of loading， unloading or manpower and animal power.

　　II. Building Industry

　　The building industry refers to construction and installation engineering operations.

　　The levying scope of this tax item includes construction， installation， repair， decoration and other engineering operations.

　　（I） Construction

　　Construction refers to the engineering operation of building new， reconstructing， expanding various buildings and structures， including the engineering operation of installation or decoration of various types of equipment or pillars and operating platforms connected to the structures， as well as the engineering operation of various kilns¹⁷ and metal structures.

　　（II） Installation

　　Installation refers to the engineering business of the assembly and arrangement of production equipment， power equipment， hoisting¹⁸ equipment， transport equipment， transmitting equipment， medical and lab equipment， as well as various other kinds of equipment， including the engineering operation of setting up operating platforms， ladders， balustrades connected to the equipment and engineer operation of insulation¹⁹， anti-corrosion， heat preservation²⁰ and paint for the installation of equipment.

　　（III） Repair

　　Repair refers to the engineering operation of repairing， reinforcing， maintaining and improving the building and structures， so as to restore their original use value or extend the service period.

　　（IV） Decoration

　　Decoration refers to the engineer operation of decorating the buildings and structures， so that they will look more beautiful or have a particular purpose.

　　（V） Other Engineering Operations

　　Other engineering operations refer to various engineering operations other than the engineering operations mentioned above， such as the engineering operations of handling on a commission basis telecommunication²¹ projects， water conservancy projects， reconstructing roads， dredging， drilling wells （sinking wells）， demolishing²² buildings or structures， levelling land， putting up scaffold and dynamiting²³.

　　III. Financial Insurance Business

　　Financial insurance business means the operation of finance and insurance business.

　　The levying scope of this tax item include finance and insurance.

　　（I） Finance

　　Finance refers to the operation of the business of monetary²⁴ funds accommodation activity， including loans， financial leasing， the transfer of financial commodities， financial brokerage and other financial businesses.

　　1. Loan refers to the business of lending money to others for use， including loans lent with funds at one's own disposal and emending.

　　Loans lent with money at one's own disposal means lending money in one's own hand or savings²⁶ deposits absorbed from units or individuals to others for use.

　　Emending means extending loans with borrowed funds to others for use.

　　Tax is levied in light of loans extended with funds at one's own disposal on the mortgage loan business of pawnbroking²⁷ irrespective of the source of funds.

　　No tax is levied on the loan business of the People's Bank.

　　2. Financial leasing refers to the equipment leasing business with the financial nature and the characteristics of the shift of ownership. I.e.， the lessor leases the purchased equipment to the lessee²⁸ in accordance with the specifications²⁹， types， performance and other conditions required by the lessee. Ownership of the equipment within the contracted period belongs to the lessor， the lessee possesses only use right. After paying off rental³⁰ upon expiration³¹ of the contract， the lessee has the right to purchase the equipment in light of the scrap³² value in order to possess ownership of the equipment. Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.

　　3. The transfer of financial commodities refers to the behavior of ownership of transferring foreign exchange， negotiable securities or non-goods futures³³.

　　Non-goods futures refers to futures outside commodity futures and rare metal futures， such as foreign exchange futures.

　　4. Financial brokerage means the business wherein one is entrusted³⁴ with the task of engaging in financial activities.

　　5. Other financial businesses refer to various financial businesses other than the businesses listed above， such as bank settlement and bill discount. No tax is levied on savings deposits or the behavior of purchasing financial commodities.

　　（II） Insurance

　　Insurance means the business of using the funds pooled in the form of contract to compensate³⁵ for the economic benefits of the insurant.

　　IV. Postal³⁶ and Telecommunications Service

　　Postal and telecommunications service refers to the business of specially³⁷ handling information transmission. The levying scope of this tax item includes posts and telecommunications.

　　（I） Postal Service

　　Postal service refers to the business of delivering object information， including the delivery of letters or parcels， postal order， the distribution of newspapers and magazines， the sales of postal articles， postal savings as well as other postal business.

　　1. The delivery of letters or parcels refers to the business of delivering letters or parcels as well as business related to the delivery of letters or parcels.

　　The delivery of letters refers to the business of receiving and sending letters， postcards， and printed matters.

　　The delivery of parcels refers to the business of receiving and sending parcels.

　　Business related to the delivery of letters or parcels refers to the business of leasing letter boxes， handling imported letters or parcels， keeping overdue³⁸ parcels， incidental goods-carrying and other businesses related to the delivery of letters or parcels.

　　2. Postal order refers to the business of delivering remittance³⁹ and the exchange for the remitter⁴⁰.

　　3. The distribution of newspapers and magazines refers to the business of the postal departments receiving subscription⁴¹， delivering and selling various newspapers and magazines for the publishing units.

　　4. The sales of postal articles refers to the business of the postal department which， while providing postal services， incidentally sells various articles related to postal business （such as envelops⁴²， letter paper， money order and parcel wrappers）

　　5. Postal savings deposits refers to the business of savings deposits handled by postal departments.

　　6. Other postal businesses refer to the various postal businesses other than the businesses listed above.

　　（II） Telecommunications Service

　　Telecommunications service refers to the business of using telex⁴³ equipment to transmit electrical signals so as to deliver information， including telegraph， telex， telephone， telephone installation， the sale of telecommunications articles and other telecommunication businesses.

　　1. Telegraph refers to the telecommunications business of using electrical signals to transmit written language matters and related business， including transmitting telegraphs， leasing telegraph and electric circuit equipment， repairing telegraph and electric circuit equipment as well as sending and translating telegraphs， checking the sent-out telegraph original on file or the receipt of the sent-in telegraph， copying the original of the sent-out telegraph.

　　2. Telex （fax） refers to the communications business of delivering the original copy through telex equipment， including delivering materials， graphic⁴⁴， photos and authentic⁴⁵ work.

　　3. Telephone refers to the business of using telex equipment to transmit words and related business， including wire and wireless⁴⁶ telephone， the paging system， leasing telephone and electric circuit equipment， repairing or leasing broadcasting circuits and TV channels.

　　4. Telephone installation refers to the business of installing or telephones for the subscribers.

　　5. The sales of telecommunications articles refers to the business of incidentally selling special and general telecommunications articles （such as telegraph paper， telephone directory， telegraph signing book， telecommunications equipment and telephone） in addition to providing telecommunication service.

　　6. Other telecommunications businesses refer to telecommunications businesses other than those listed above.

　　V. Cultural and Sports Undertakings⁴⁸

　　Cultural and sports undertakings refer to the business of engaging in cultural and sports activities.

　　The levying scope of this tax item includes the undertakings of culture and sports.

　　（I） Cultural undertaking⁴⁷

　　Cultural undertaking refers to the business of engaging in cultural business， including performances， broadcasting on television， other cultural undertakings.

　　Tax is levied on the business of operating sightseeing places in light of the cultural undertaking.

　　1. Performances refer to the business of performing activities such as drama， songs and dances， fashion show， aerobics⁴⁹ exercise， acrobatics⁵⁰， folk arts， wushu （martial⁵¹ art） and physical culture.

　　2. Broadcast on television refers to the business of transmitting works through wire or wireless device such as broadcasting stations， television stations， sound system， close-circuit television， satellite communications as well as projecting various programs at cinemas， theatres， picture recording⁵² halls and other sites.

　　Tax is not levied on advertising⁵³ broadcast on television in light of this tax category.

　　3. Other cultural undertakings refer to the business of engaging in cultural activities other than those listed above， such as various exhibitions， training activities， the holding of forums⁵⁴ on literature， arts， science and technology， giving speeches， public lectures， the borrowing of books and reference materials from libraries.

　　4. The business of operating sightseeing places refers to parks， zoos， botanies as well as other businesses of selling entrance tickets for various sightseeing sites.

　　（II） Sports Undertaking

　　Sports undertaking refers to the business of holding various sports competitions and providing sites for sports competitions or sport activities.

　　Tax is not levied in light of this tax category on the provision of sites for cultural activities and sport competitions in a leasing form.

　　VI. Recreational Undertaking

　　Recreational undertaking refers to the business of providing sites and services for recreational activities.

　　The levying scope of this tax item includes： the business of operating song-performing halls， dance halls， karaoke song and dance halls， music saloon， billiard， golf course and bowling⁵⁵ alleys⁵⁷， and amusement parks， as well as the business of recreational centers providing services for customers' recreational activities.

　　（I） Song-performing halls

　　Song-performing halls refer to the place where customers performing singing activities with music accompaniment for self-amusement.

　　（II） Dance halls

　　Dance halls refer to providing sites for customers' dancing activities.

　　（III） Karaoke song and dance halls

　　Karaoke song and dance halls refer to sites where customers engage in song and dance activities for self-amusement under music accompaniment broadcast by audio and video equipment.

　　（IV） Music saloon

　　Music saloon refers to places which provide customers with music appreciation⁵⁸， tea， coffee， wine and other drinks.

　　（V） Billiard， golf course and bowling alley⁵⁶

　　Billiard， golf course and bowling alley refer to sites where customers engage in billiard， golf and bowling activities.

　　（VI） Amusement

　　Amusement park refers to the place for holding various amusement and recreational activities （such as archery， hunting， horse race and video games）。

　　The catering⁵⁹ service as well as various other services provided by the recreational centers listed above for the customers to engage in recreational activities all come under the levying scope of this tax item.

　　VII. Service Trades

　　Service trades refer to the business of providing services for society by making use of the equipment， tools， sites， information or techniques.

　　The levying scope of this tax item includes： factorage， hotel and catering trades， tourist industry， storehouse， lease， advertising and other services.

　　（I） Factorage

　　Factorage refers to the business of handling the entrusted matters for the consignor⁶⁰， including buying and selling goods and importing and exporting on a commission basis， recommendation service and other agent services.

　　1. Buying and selling goods on a commission basis refers to the business of a person who is entrusted with buying or selling goods， settling accounts and receiving service charge in accordance with the value of goods bought or sold.

　　2. Handling import and export on a commission basis refers to the business of a person being entrusted with importing and exporting commodities or labor.

　　3. Recommendation service means the business in which the broker²⁵ introduces both sides to trade talks or other affairs.

　　4. Other agency services refer to the business of being entrusted with handling affairs other than those listed above.

　　Tax is not levied in light of this tax item on financial brokerage， postal departments' business of distributing newspapers and magazines.

　　（II） Hotel Service

　　Hotel service refers to the business of providing boarding service.

　　（III） Catering Trade

　　Catering trade refers to the business of providing customers with catering consumption service simultaneously while offering food and places for eating.

　　Tax is levied in light of the tax item of recreational business on restaurants， dining halls and other catering service sites， simultaneously at the time of dining， providing customers with service for them to engage in singing and dancing activities in the form of self-amusement.

　　（IV） Tourist Industry

　　Tourist industry refers to the business of arranging boarding and means of communications for the tourists and providing them with tourist guide and other tourist services.

　　（V） Storage

　　Storage refers to the business of using warehouses⁶¹， goods yards or other sites to deposit and keep goods for the passengers.

　　（VI） Leasing Business

　　Leasing business means the business of transferring sites， houses， articles， equipment or installations to others for use within an agreed period of time.

　　Tax is not levied in light of this tax item on financial leasing.

　　（VII） Advertising Business

　　Advertising business refers to the business of recommending commodities， engaging in the publicity⁶² on service items， cultural and sport programs or announcements and declarations and providing related services by means of books， newspapers， magazines， broadcast， television， movie， lamp， billboard⁶³， showcase， neon light and lamp box.

　　（VIII） Other Service Trades

　　Other service trades refer to service trades other than those listed above. These include bathing， hair dressing⁶⁴， washing and dyeing， photo-taking， tine art， picture-mounting， copying out， typewriting， engraving⁶⁵， calculating， testing， experimenting， lab testing， tape recording， video tape recording， duplicating， blue-printing， designing， charting， mapping， expiring， packaging and consulting.

　　Tax is not levied in light of this tax item on aerial surveying， well drilling （well sinking）， prospecting⁶⁶ and blasting prospecting.

　　VIII. Tansfer of Intangible Assets

　　The transfer of intangible assets refers to the behavior of transferring the ownership and use right to intangible assets.

　　Intangible assets refer to the assets which are not in an object form， but can bring about economic benefits.

　　The levying scope of this tax item includes the transfer of land-use right， trademark⁶⁷ right， patent right， non-patent technology， copyright and goodwill⁶⁸.

　　（I） Transfer of Land-Use Right

　　The transfer of land-use right raters to the behavior of a land-user who transfers the land-use right.

　　No business tax is levied on the behavior of the land-owner who sells the land-use right and on the land-user who returns the land-use right to the land-owner.

　　Tax is not levied in light of this tax category on land-lease.

　　（II） The transfer of trademark Right

　　The transfer of trademark right refers to the behavior of transferring the ownership or use-right of trademarks⁶⁹.

　　（III） The Transfer of Patent Right

　　The transfer of patent right refers to the behavior of the ownership or use-right to patent technology.

　　（IV） The Transfer of Non-Patent Technology

　　The transfer of non-patent technology refers to the behavior of transferring the ownership or use-right of non-patent technology.

　　Tax is not levied in light of this tax item on the behavior of providing technology without ownership.

　　（V） Transfer of Copyright

　　The transfer of copyright refers to the behavior of transferring the ownership or use-right to works. Works include written works， figure works （such as picture albums and photo albums） and audio video works （such as the master film and the master video tape）。

　　（VI） Transfer of Goodwill

　　The transfer of goodwill refers to the behavior of transferring the use- right of commercial reputation.

　　No business tax is levied on the behavior of using intangible assets to invest and buy shares participate in receiving the investor's profit distribution and jointly⁷⁰ share investment risks. But tax is levied in light of this tax item on the transfer of the stock right.

　　IX. Marketing⁷¹ of Immovable Property

　　The marketing of immovable property refers to the behavior of transferring ownership to the immovable property with compensation.

　　Immovable property refers to property that cannot be moved or moving will entail⁷² changes in nature and shape.

　　The levying scope of this tax item includes： the sales of buildings or structures and other land attachments⁷³.

　　（I） Sales of Buildings or Structures

　　The sales of buildings or structures refers to the behavior of transferring ownership of buildings or structures with compensation. Marketing buildings in the form of transferring limited property right or permanent use-right is regarded as selling buildings.

　　（II） Sales of Other land Attachments

　　Selling other land attachments means the behavior of transferring the ownership of other land attachments with compensation.

　　Other land attachments refer to the immovable properties attached to the land other than buildings or structures.

　　Granting immovable property by a work unit to others is regarded as selling immovable property.

　　Tax is levied in light of selling immovable property on the behavior of selling immovable property together with the transfer of the use-right of land occupied by the immovable property.

　　No business tax is levied on the behavior of using immovable property to invest and buy shares， participate in receiving the investor's profit distribution and jointly share investment risks. But tax is levied in light of this tax item on the transfer of the stock right.

　　Tax is not levied in light of this tax item on immovable property leasing.