国务院关于开展１９９６年税收财务物价大检查的通知
国务院
国务院关于开展1996年税收财务物价大检查的通知
国务院
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
近几年在全国范围内开展的税收财务物价大检查，不仅对严肃财经纪律，维护财税秩序，抑制物价上涨，促进廉政建设起了重要作用，而且为确保财税、价格改革措施的落实和国家预算任务的全面完成，促进深化改革和经济健康发展作出了积极的贡献。但从目前情况看，经济领域中违
反财经法纪的问题仍然比较严重，为此，国务院决定1996年继续在全国范围内开展税收财务物价大检查（以下简称大检查）。现将有关事项通知如下：
一、总体要求。1996年大检查要以党的十四届五中全会、六中全会精神和邓小平同志“两手抓，两手都要硬”的思想为指导，紧紧围绕党和国家的中心工作，依法查处各种违反财经法纪的行为，为切实保护企业和单位的合法权益，强化财税、金融、物价管理，整顿会计工作秩序，
平衡财政预算，促进改革开放和经济建设的健康发展服务。
二、检查时限。大检查从1996年11月份开始，1997年春节前结束。主要检查1996年发生的各种违反财经法纪的行为，以及1995年发生但未纠正的问题。对某些重大违法违纪问题，也可追溯到以前年度。
三、方法步骤。1996年大检查主要采取重点检查的方法进行。在大检查后期，要针对重点检查中发现的带有普遍性、倾向性的违法违纪问题采取措施，促进财税、价格改革的继续深入和财税、价格法规的不断完善；同时，要督促和帮助企业和单位建立健全规章制度，强化内部约束
机制，堵塞违纪漏洞，把检查与服务，治标与治本很好地结合起来。在大检查过程中，要做好舆论宣传工作。
四、检查范围。所有企业、事业单位、行政单位、社会团体和个体工商户，都要按照本《通知》的精神，认真做好接受重点检查的准备工作。各地区、各部门要抽调一批政治业务素质较好的人员组成检查组，选择本地区、本部门部分行业、企业和单位，于11月初进点实施重点检查，
重点检查面不得少于40％，有条件的地区和部门要尽量多查一些企业和单位。检查的重点是：（一）缴纳增值税、消费税和所得税的税源大户及有外贸经营自主权的单位；（二）财会基础工作薄弱的国有企业、集体企业及其兴办的第三产业；（三）政府部门兴办的各类公司及其他经济实
体；（四）群众反映强烈的乱涨价、乱收费、乱罚款的部门；（五）规模较大、管理混乱的乡镇企业、私营企业和个体工商户；（六）过去三年大检查从未检查过的企业和有群众举报的单位；（七）各地区、各部门认为需要检查的其他企业和单位。
这次大检查，要继续按现行办法委托地方重点检查一部分设在当地的中央企业和单位。
五、检查内容。在全面检查企业单位执行国家财税、价格法规的基础上，重点检查以下几方面的内容：（一）擅自越权减税、免税、退税、自行改变税率或税种等违法违纪行为；（二）擅自把应交中央财政的税款和其他收入缴入地方财政的混库行为；（三）采取非法印制、伪造、虚开
、使用假发票、真票假开或倒买倒卖发票等手段，偷骗增值税、消费税、营业税等工商税收的行为；（四）乱挤乱摊成本、随意核销费用、擅自冲减资本金、截留国家收入、偷逃所得税的行为；（五）截留、转移国家和单位收入，私存或私设“小金库”的行为；（六）违反国家规定，随意
支用财政资金，或采取非法手段将预算内资金转到预算外、将国有资产转为集体或个人所有的行为；（七）居民生活必需品、公用事业和垄断行业价格执行中的乱涨价行为，以及违反国家规定擅自提价的行为；（八）中小学教育、医疗和其他服务收费中，群众反映强烈的乱收费行为；（九
）各地区、各部门认为需要检查的其他问题。
对于缓缴、拖欠税款的问题，各地区、各部门也要结合大检查进行认真清理，抓紧催收。
六、处理原则。这次大检查必须贯彻依法行政，依法监督，执法必严，违法必究的原则，对大检查查出的各种违反财经法纪问题，应当严格按照国家现行的财经法律、法规和有关政策规定进行处理。特别是对屡查屡犯、明知故犯、弄虚作假的问题，必须按照现行法律、法规从严处理。
检查中要把查单位违纪与查个人违纪紧密结合起来，对有严重违法违纪行为单位的主要领导人和直接责任人，除按规定给予经济处罚外，还要给予党纪、政纪处分；凡属会计人员对违法违纪活动知情不举或者通同作弊的，应取消其会计人员的专业技术资格。对触犯刑律的，要及时移交司法
部门立案查处，各级公安、监察部门要积极支持和配合。各地区、各部门都要选择一些典型违纪案例予以公开曝光，以震慑违法违纪者，教育广大群众，推动大检查工作。
大检查查出的各项应缴财政的违法违纪款项，要保证及时足额地优先缴入国库，如有拒不缴库的，由银行依法协助划拨扣缴。
对于清查出来的缓缴、欠交税款，必须立即上交国库，并按税法有关规定予以处理。
七、在大检查中，要继续发挥会计师事务所、审计事务所等社会中介机构的作用，并对其提出严格要求，进行严格考核，促使其不断提高政策业务水平，为逐步强化社会监督创造条件。要注意保护坚持原则的检查人员、财会人员和有关揭发检举人员。要大力表彰遵纪守法单位和在大检
查中表现突出的先进集体和先进个人，广泛宣传他们的先进事迹。
八、组织领导。1996年大检查在国务院和地方各级人民政府的直接领导和统一部署下进行。各地区、各部门要指定一名领导负责大检查工作。各级财政、国税、地税、物价、审计、人民银行、监察等部门，要互相配合，密切协作，共同完成大检查工作任务，力求避免重复检查。要
继续邀请人大代表、政协委员和民主党派成员参加大检查工作，充分发挥他们的监督指导和参政议政作用。
在大检查期间，国务院授权财政部会同有关部门组成联合工作组，有重点地分赴一些地区督导和推动工作，各省、自治区、直辖市和计划单列市也要相应组派大检查工作组，深入基层进行督促和检查。
九、开展1996年税收财务物价大检查的具体实施办法和政策规定，由财政部会同国家计委、国家税务总局另行制定。大检查中查出的各种违反财经法纪的问题，由大检查办公室商有关部门依法进行处理。
大检查工作结束后，各省、自治区、直辖市及计划单列市人民政府和国务院各部门，都要向国务院写出总结报告，同时抄送财政部、国家计委和国家税务总局。
1996年10月5日
中华人民共和国营业税暂行条例(附英文)
国务院
中华人民共和国营业税暂行条例(附英文)
1993年12月13日，国务院
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。
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。
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。
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。
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：
(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。
(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。
(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。
(四)转贷业务，以贷款利息减去借款利息后的余额为营业额。
(五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。
(六)财政部规定的其他情形。
第六条 下列项目免征营业税：
(一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务；
(二)残疾人员个人提供的劳务；
(三)医院、诊所和其他医疗机构提供的医疗服务；
(四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；
(五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；
(六)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的门票收入，宗教场所举办文化、宗教活动的门票收入。
除前款规定外，营业税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的营业额；未单独核算营业额的，不得免税、减税。
第八条 纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
第九条 营业税的纳税义务发生时间，为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。
第十条 营业税由税务机关征收。
第十一条 营业税扣缴义务人：
(一)委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。
(二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。
(三)财政部规定的其他扣缴义务人。
第十二条 营业税纳税地点：
(一)纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
(二)纳税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
(三)纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
第十三条 营业税的纳税期限，分别为五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
扣缴义务人的解缴税款期限，比照前两款的规定执行。
第十四条 营业税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第十五条 对外商投资企业和外国企业征收营业税，按照全国人民代表大会常务委员会的有关决定执行。
第十六条 本条例由财政部负责解释，实施细则由财政部制定。
第十七条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国营业税条例(草案)》同时废止。
附：营业税税目税率表
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税 目 征收范围 税 率
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一、交通运输业 陆路运输、水路运输、 3％
航空运输、管道运输、
装卸搬运
二、建筑业 建筑、安装、修缮、装 3％
饰及其他工程作业
三、金融保险业 5％
四、邮电通信业 3％
五、文化体育业 3％
六、娱乐业 歌厅、舞厅、卡拉ＯＫ 5％－20％
歌舞厅、音乐茶座、台
球、高尔夫球、保龄球、
游艺
七、服务业 代理业、旅店业、饮 5％
食业、旅游业、仓储
业、租赁业、广告业
及其他服务业
八、转让无形资产 转让土地使用权、 5％
专利权、非专利技
术、商标权、著作
权、商誉
九、销售不动产 销售建筑物及其他 5％
土地附着物
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PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX
(State Council: 13 December 1993)
Whole Doc.
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 Business Tax (hereinafter referred to be 'taxpayers'), and
shall pay Business Tax in accordance with these Regulations.
Article 2
The taxable items and tax rates of Business Tax shall be determined
in accordance with the
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.
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.
Article 4
For taxpayers providing taxable services, transferring intangible
assets on 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 x 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.
Article 5
The turnover of the taxpayers shall be the total consideration and
all other changes receivable from the payers for the provision of taxable
services transfer of intangible assets or sales of immovable properties by
the taxpayers, except for the following situations:
(1) For transportation enterprises which carry passengers or cargoes
from the territory of the People's Republic of China to over seas
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.
(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 the whole journey less the payments made to those
sub-contracted travel enterprises.
(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.
(4) For re-lending businesses, the turnover shall be the balance of
interest on lending less the interest on borrowing.
(5) For businesses buying and selling foreign currencies, marketable
securities and futures, the turnover shall be the balance of the selling
prices less the buying prices.
(6) Other situations as regulated by the Ministry of Finance.
Article 6
The following items shall be exempt from Business Tax:
(1) Nursing services provided by nurseries, kindergartens, homes for
the aged, welfare institutions for the handicapped, matchmaking and
funeral services.
(2) Services provided on individual basis by the disabled.
(3) Medical services provided by hospitals, clinics and other medical
institutions.
(4) Educational services provided by schools and other educational
institutions; and services provided by students participating in
work-study programs.
(5) Agricultural mechanical ploughing, irrigation and drainage,
prevention and treatment of plant diseases and insect pests, plant
protection, insurance for farming and animal husbandry, and related
technical training services; breeding and the prevention and treatment of
diseases of poultry, livestock and aquatic animals.
(6) Admission fees for cultural activities conducted by memorial
hall, museum, cultural centre, art gallery, exhibition hall, academy of
painting and calligraphy, library and cultural protective units; admission
fees for cultural and religious activities conducted at places of
religious worship.
Except as stipulated in the above paragraphs, the Business Tax
exemption and reduction items shall be regulated by the State Council.
Local governments or departments shall not regulate any tax exemption or
reduction items.
Article 7
For taxpayers engaged in tax exempt or tax reduced items, the
turnover shall be accounted for separately. if the turnover has not been
separately accounted for, no exemption of reduction is allowed.
Article 8
For taxpayers whose turnover has not reached the Business Tax minimum
threshold stipulated by the Ministry of Finance, the Business Tax shall be
exempt.
Article 9
The time at which a liability to Business Tax arises shall be the
date on which the business proceeds are received or documented evidence of
right to collect business proceeds is obtained by the taxpayer.
Article 10
Business Tax shall be collected by the tax authorities.
Article 11
Business Tax withholding agents are as follows:
(1) For financial institutions entrusted to grant loans, the
entrusted financial institutions shall be the withholding agents.
(2) For sub-contracting of construction and installation business,
the main contractors shall be the withholding agents.
(3) Other withholding agents as stipulated by the Ministry of
Finance.
Article 12
The place for the payment of Business Tax is as follows:
(1) Taxpayers providing taxable services shall report and pay tax to
the local competent tax authorities where the taxable services take place.
Taxpayers engaged in the transportation business shall report and pay tax
to the local competent tax authorities where the business establishment is
located.
(2) Taxpayers transferring land use rights shall report and pay tax
to the local competent tax authorities where the land is located.
Taxpayers transferring other intangible assets shall report and pay tax to
the local competent tax authorities where the establishment is located.
(3) Taxpayers selling immovable properties shall report and pay tax
to the local competent tax authorities where the immovable properties are
located.
Article 13
The Business Tax assessable period shall be five days, ten days,
fifteen days or one month. The actual assessable period of taxpayers shall
be determined by the competent tax authorities according to the magnitude
of the tax payable of the taxpayers; tax that cannot be assessed in
regular periods may be assessed on a transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of five days, ten days or fifteen days is adopted, the
tax shall be prepaid within five days following the end of the period and
a monthly tax return shall be filed with any balance of tax due settled
within ten days from the first day of the following month.
The tax payment deadlines for withholding agents shall be determined
with reference to the stipulations of the above two paragraphs.
Article 14
The collection and administration of Business Tax shall be conducted
in accordance with the relevant regulations of the
Republic of China on Tax Collection and Administration> and these
Regulations.
Article 15
The collection of Business Tax from foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutions of the Standing Committee of the National People's Congress.
Article 16
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 17
These Regulations shall come into effect from January 1, 1994, The
promulgated by the State Council on September 18, 1984 shall be repealed
on the same date.
BUSINESS TAX TAXABLE ITEMS AND TAX RATES TABLE
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Taxable
items Scope of charge Tax Rate %
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1. Communications
and transportation Transportation by land, water, 3
air and pipeline, loading
unloading and delivery
2. Construction Construction, installation,
repair, decoration and other
engineering work 3
3. Finance and insurance 5
4. Posts and
telecommunications 3
5. Culture and sports 3
6. Entertainment Singing bars, dance halls, 5-20
karaoke lounges, commercial
music halls, musical tea
houses, billiards, golf,
bowling and amusement
facilities
7. Servicing Agency, hotel, catering, 5
tourism, warehousing,
leasing, advertising and
other services
8. Transfer of
intangible assets Transfer of land-use rights, 5
patent rights, unpatchted
technologies, trade marks,
copyrights and goodwill
9. Sale of immovable
properties Sale of buildings and other 5
attachments to land
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