内务部、总政治部关于执行“国务院关于现役军官退休处理的暂行规定”的通知
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内务部、总政治部关于执行“国务院关于现役军官退休处理的暂行规定”的通知
内务部、总政治部关于执行“国务院关于现役军官退休处理的暂行规定”的通知
1959年11月6日，内务部、总政治部
国务院关于现役军官退休处理的暂行规定，充分的体现了党和政府对退休军官的关怀。正确执行这个规定，不但能使因老、病、伤残失去工作能力的干部得到妥善安置和愉快的度过晚年，而且对现役军官也将起很大的鼓励作用。因此，处理军官退休并妥善进行安置是一项具有重大政治意义的工作，各级民政部门和军队政治机关必须共同负责，密切协作，认真作好这一工作。
现将执行中的几个问题通知如下：
一、关于审批和办理退休手续工作按照暂行规定第二条规定“服满现役，年满五十五周岁以上，或者因为积劳成疾、身体衰弱、因公负伤身体残废，不能继续担任实际工作，又不能回到生产中去参加劳动”的现役军官，经一定机关审查批准后，办理退休手续。
退休军官生活费的标准，暂行规定第三条已有规定。其中所称“本人原薪金”，是指现役军官的薪金标准(级薪和军龄补助金)，安置在军队规定有地区补助费的地区，应当包括军队规定的地区补助费在内(不包括其它津贴、补助费用)。暂行规定第三条(一)项所称“曾经参加过抗美援朝战争，”是指在一九五三年七月二十七日朝鲜战争停战以前，参加中国人民志愿军的人员。(三)项所称“对作战、建军有特殊贡献的退休军官”，是指下列人员：(1) 根据“中华人民共和国授予中国人民解放军在中国人民革命战争时期有功人员的勋章、奖章条例”，获得勋章的人员；(2) 从事革命工作满二十年以上的人员；(3)获得国家授予的英雄、模范称号， 在退休时仍保持其荣誉的人员；(4) 从事科学技术和文化教育工作在二十年以上并有显著贡献的人员。
现役军官退休的批准权限，按照军官退出现役的批准权限执行。确定军官退休生活费标准以及对作战、建军有特殊贡献的退休军官提高退休生活费的具体数额，由有权批准其退休的党委审定。
现役军官经批准退休以后，由军、省军区以上的政治部填发退休军官证明书和介绍信，转递个人材料，办理有关退休的其他事宜。退休军官证明书，由总政治部印制。退休军官证明书所填项目在退休后的变动，由居住地点的县(市)民政部门负责填写。现役军官退休时，退休当月的薪金照发，从下月起停发薪金，改发退休生活费。退休当年的生活费，由军队办理退休手续的单位一次拨给退休军官居住地点的县(市)民政部门，从下一年起，其退休生活费用由民政部门列入预算并负责发给。原来享受残废金的军官，退休以后，残废金仍按规定发给。
二、关于交接和安置工作
自从一九五四年以来，军队中需要退休的干部，除个别人员外，都没有交地方安置，因此今年需作退休处理的干部数量较大。为了作好这次交接与安置退休干部的工作，军队政治机关与政府民政部门必须共同负责，密切配合，切实把准备工作作好，然后再分批交接。交接工作统由省军区(或相当省军区)政治部和省(市)自治区的民政厅(局)负责办理，以避免头绪过多发生混乱现象。现役军官经批准退休以后，由军或相当军以上的政治机关，办理退休手续；凡确定安置在哪个省区的，由军区、军种、兵种、各总部审查以后，将名单交由哪个省军区的政治机关，统一向省(市)、自治区的民政部门协商安置，凡在上海市安置的，由上海警备区政治部负责与上海市民政局协商安置。凡在北京市安置的，由北京卫戍区政治部负责与北京市民政局协商安置。
大城市人口集中，解决住房困难，生活水平也比较高，因此，退休军官应尽量少在大城市安置。为使退休军官有机会多接近群众，便于联系群众，和对他们病残的医疗照顾方便起见，可以分散安置在中、小城市。如果本人愿意回乡，也可以回乡安置。退休军官及其家属的住房，由当地人民委员会和人民公社会负责解决。如果当地住房困难，军队有多余房子，也可以帮助解决。退休军官及家属的户口，由居住地点的民政部门开具证明填报。退休军官的粮、油、肉、布票等生活资料供应标准，按照相当级别的当地国家工作人员的标准供给。在细粮、油类供应上，可酌情给予照顾。家属生活资料的供应标准与当地居民同。
现役军官退休以后，当地党政机关、群众团体应经常注意从政治上、日常生活上关心照顾他们，并根据他们的具体条件，吸收他们参加一些能够参加的社会活动和做些联系群众的工作。如果退休军官因为家庭负担过重，不能维持当地居民的一般生活水平时，当地民政部门应酌情给予补助。
三、退休军官因为违犯法纪被判处徒刑时，在服刑期间应该收回他的退休证件，停发其退休生活费。服刑期满释放后，可以恢复其原来权利，但是服刑期间停发的退休生活费不予补发。如果犯有严重罪行，经判处徒刑的人民法院决定可以取消其退休军官的资格，没收他的退休证件，并由法院负责通知发放退休生活费的单位停发其退休生活费。
四、退休军官去世以后，从去世的第二个月起停发退休生活费。其亲属抚恤费，依照“暂行规定”第十条规定执行。退休军官去世以后，其供养直系亲属生活发生困难时，当地民政部门应当酌情给予生活补助。所谓“供养直系亲属”，是指依靠退休军官供养的下列人员：(1)年满六十周岁或者完全丧失了劳动能力的父和丈夫；(2)未从事有固定报酬工作的母和妻；(3)未满十六岁或者完全丧失了劳动能力的子女和弟妹。
以上希结合各地具体情况，认真贯彻执行。在执行中有什么问题和意见，希随时报告内务部和总政治部。
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建设部、教育部关于进一步加强中小学校舍工程质量管理工作的通知
建设部、教育部关于进一步加强中小学校舍工程质量管理工作的通知
（2000年11月7日）
建建[2000]254号
近年来，全国中小学校舍建设成效显著，办学条件得到较大改善，从总体上看，中小学校舍工程质量是好的，但少数地区和学校仍存在忽视工程质量、违反建设程序、监督管理不严等现象，有的校舍甚至存在重大隐患，对广大师生员工的生命安全构成威胁。对此，建设部、教育部曾多次发布文件，强调并要求各级建设、教育行政主管部门必须以对人民高度负责的态度重视工程质量和安全工作，同时要求各地要进一步增强质量意识，如强管理，杜违法违规建设，对各级各类学校校舍工程质量和安全进 行全面的检查。经过各地的努力工作，取得了一定成效。 但目前个别地区的学校特别是乡镇的中小学校舍建设因违反建设程序、监督管理不力等原因，工程质量事故仍时有发生。如今年4月，安徽省寿县板桥镇金汇小学因教学楼工程质量事故导致学生不得不在临时建筑内上课。陕西省子洲县子洲中学教学楼工程，今年4月投入使用后两个月，部分大梁就不同程度地出现裂缝，最宽处达1．5mm左右。由于陕西省政府及建设厅、教育厅等有关部门及时采取措施，才避免了严重的后果。今年7月14日，浙江省 金华市体育运动学校内一临时校舍局部木屋架发生坍塌，造成8人被压，其中2名学生受伤的事故。这些事故的发 生，给我们再次敲响了警钟。应当指出的是，目前，由于方面原因，全国中小学仍存有1300多万平方米的危房， 部分地区危房比率还有回升趋势。这些危房的存在，时刻 威胁着广大师生的人身安全。
为深入贯彻落实江泽民总书记关于安全生产的重要批 示和党中央、国务院一系列会议、文件精神，切实加强工程质量管理工作，防止因工程质量等原因造成的恶性事故 的发生，以维护广大师生员工生命安全和正常的教育教学 活动，现将有关事项通知如下：
一、要切实加强对工程质量的监督管理。百年大计，质量第一。学校校舍工程质量是一件关系到广大师生员工 生命安全的大事。各级教育行政主管部门和建设行政主管 部门及学校领导要以对党对人民高度负责的态度，把校舍建设工程质量摆在突出位置，认真落实领导责任制，层层抓落实，对玩忽职守、酿成严重后果的，要追究相应的行政和法律责任。
二、要认真贯彻落实《建设工程质量管理条例》，各级各类学校要按照国家规定的基本建设程序履行报批手 续，从事勘察、设计、施工和工程监理的单位，必须具有 相应的资质。要坚持先勘察、后设计、再施工的原则，严禁搞边勘察、边设计、边施工的“三边”工程，各参建单 位都必须严格执行建设工程强制性标准。
三、各地建设行政主管部门要会同教育行政主管部门，对中小学校舍进行一次工程质量检查。鉴于近些年校舍倒塌事故多数发生在农村，各地要把检查的重点放在村镇中小学。在检查中，对危害师生安全的校舍，要采取果断措施加以处理，以防发生校舍倒塌造成师生伤亡。对危险校舍不采取措施而造成师生伤亡事故的，要依照规定追 究有关人员责任。
各地建设、教育行政主管部门要积极配合，共同搞好 检查工作，各地区的检查工作要由建设、教育行政主管部 门负责工程质量和学校校舍建设管理的领导同志亲自组织，抽调思想作风和业务技术素质好的同志参加。
四、对检查中发现存在结构隐患的校舍，各地教育行政主管部门要会同建设行政等有关主管部门抓紧逐个妥善处理，及时向当地政府汇报。危及使用安全的，必须立即 停止使用，该加固的加固，该拆除的要坚决拆除。对一时尚未危及使用安全的，要逐个记录在案，制定措施，加强定期检测，及时掌握结构安全动态，有计划、有步骤地逐 个落实解决办法。
请各地建设、教育行政主管部门将这次检查的情况于 12月31日前报建设部、教育部。
根据各地检查的情况，建设部、教育部将组织抽查。 抽查的具体地区和时间另行通知。
国家税务总局关于印发《营业税税目注释》（试行稿）的通知(附英文)
国家税务总局关于印发《营业税税目注释》（试行稿）的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局：
现将《营业税税目注释》（试行稿）印发给你们，从1994年1月1日起施行。1986年3月21日原财政部税务总局检发的《营业税税目注释（试行稿）》同时废止。
附：营业税税目注释
一、交通运输业
交通运输业，是指使用运输工具或人力、畜力将货物或旅客送达目的地，使其空间位置得到转移的业务活动。
本税目的征收范围包括：陆路运输、水路运输、航空运输、管道运输、装卸搬运。
凡与运营业务有关的各项劳务活动，均属本税目的征税范围。
（一）陆路运输
陆路运输，是指通过陆路（地上或地下）运送货物或旅客的运输业务，包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。
（二）水路运输
水路运输，是指通过江、河、湖、川等天然、人工水道或海洋航道运送货物或旅客的运输业务。
打涝，比照水路运输征税。
（三）航空运输
航空运输，是指通过空中航线运送货物或旅客的运输业务。
通用航空业务、航空地面服务业务，比照航空运输征税。通用航空业务，是指为专业工作提供飞行服务的业务，如航空摄影、航空测量、航空勘探、航空护林、航空吊挂飞播、航空降雨等。
航空地面服务业务，是指航空公司、飞机场、民航管理局、航站向在我国境内航行或在我国境内机场停留的境内外飞机或其他飞行器提供的导航等劳务性地面服务的业务。
（四）管道运输
管道运输，是指通过管道设施输送气体、液体、固体物资的运输业务。
（五）装卸搬运
装卸搬运，是指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或运输工具与装卸现场之间进行装卸和搬运的业务。
二、建筑业
建筑业，是指建筑安装工程作业。
本税目的征收范围包括：建筑、安装、修缮、装饰、其他工程作业。
（一）建筑
建筑，是指新建、改建、扩建各种建筑物、构筑物的工程作业，包括与建筑物相连的各种设备或支柱、操作平台的安装或装设工程作业，以及各种窑炉和金属结构工程作业在内。
（二）安装
安装，是指生产设备、动力设备、起重设备、运输设备、传动设备、医疗实验设备及其他各种设备的装配、安置工程作业，包括与设备相连的工作台、梯子、栏杆的装设工程作业和被安装设备的绝缘、防腐、保温、油漆等工程作业在内。
（三）修缮
修缮，是指对建筑物、构筑物进行修补、加固、养护、改善，使之恢复原来的使用价值或延长其使用期限的工程作业。
（四）装饰
装饰，是指对建筑物、构筑物进行修饰，使之美观或具有特定用途的工程作业。
（五）其他工程作业
其他工程作业，是指上列工程作业以外的各种工程作业，如代办电信工程、水利工程、道路修建、疏浚、钻井（打井）、拆除建筑物或构筑物、平整土地、搭脚手架、爆破等工程作业。
三、金融保险业
金融保险业，是指经营金融、保险的业务。
本税目的征收范围包括：金融、保险。
（一）金融
金融，是指经营货币资金融通活动的业务，包括贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。
1、贷款，是指将资金贷与他人使用的业务，包括自有资金贷款和转贷。
自有资金贷款，是指将自有资本金或吸收的单位、个人的存款贷与他人使用。
转贷，是指将借来的资金贷与他人使用。
典当业的抵押贷款业务，无论其资金来源如何，均按自有资金贷款征税。
人民银行的贷款业务，不征税。
2、融资租赁，是指具有融资性质和所有权转移特点的设备租赁业务。即：出租人根据承租人所要求的规格、型号、性能等条件购入设备租赁给承租人，合同期内设备所有权属于出租人，承租人只拥有使用权，合同期满付清租金后，承租人有权按残值购入设备，以拥有设备的所有权。
凡融资租赁，无论出租人是否将设备残值销售给承租人，均按本税目征税。
3、金融商品转让，是指转让外汇、有价证券或非货物期货的所有权的行为。
非货物期货，是指商品期货、贵金属期货以外的期货，如外汇期货等。
4、金融经纪业，是指受托代他人经营金融活动的业务。
5、其他金融业务，是指上列业务以外的各项金融业务，如银行结算、票据贴现等。存款或购入金融商品行为，不征收营业税。
（二）保险
保险，是指将通过契约形式集中起来的资金，用以补偿被保险人的经济利益的业务。
四、邮电通信业
邮电通信业，是指专门办理信息传递的业务。本税目的征收范围包括：邮政、电信。
（一）邮政
邮政，是指传递实物信息的业务，包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄及其他邮政业务。
1、传递函件或包件，是指传递函件或包件的业务以及与传递函件或包件相关的业务。
传递函件，是指收寄信函，明信片、印刷品的业务。
传递包件，是指收寄包裹的业务。
传递函件或包件相关的业务，是指出租信箱、对进口函件或包件进行处理、保管逾期包裹、附带货载及其他与传递函件或包件相关的业务。
2、邮汇，是指为汇款人传递汇款凭证并兑取的业务。
3、报刊发行，是指邮政部门代出版单位收订、投递和销售各种报纸、杂志的业务。
4、邮务物品销售，是指邮政部门在提供邮政劳务的同时附带销售与邮政业务相关的各种物品（如信封、信纸、汇款单、邮件包装用品等）的业务。
5、邮政储蓄，是指邮电部门办理储蓄的业务。
6、其他邮政业务，是指上列业务以外的各项邮政业务。
（二）电信
电信，是指用各种电传设备传输电信号来传递信息的业务，包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。
1、电报是指用电信号传递文字的通信业务及相关的业务，包括传递电报、出租电报电路设备、代维修电报电路设备以及电报分送、译报、查阅去报报底或来报回单、抄录去报报底等。
2、电传（即传真），是指通过电传设备传递原件的通信业务，包括传递资料、图表、相片、真迹等。
3、电话，是指用电传设备传递语言的业务及相关的业务，包括有线电话、无线电话、寻呼电话、出租电话电路设备、代维修或出租广播电路、电视信道等业务。
4、电话机安装，是指为用户安装或移动电话机的业务。
5、电信物品销售，是指在提供电信劳务的同时附带销售专用和通用电信物品（如电报纸、电话号码簿、电报签收簿、电信器材、电话等）的业务。
6、其他电信业务，是指上列业务以外的电信业务。
五、文化体育业
文化体育业，是指经营文化、体育活动的业务。
本税目的征收范围包括：文化业、体育业。
（一）文化业，是指经营文化活动的业务，包括表演、播映，其他文化业。
经营游览场所的业务，比照文化业征税。
1、表演，是指进行戏剧、歌舞、时装、健美、杂技、民间艺术、武术、体育等表演活动的业务。
2、播映，是指通过电台、电视台、音响系统、闭路电视、卫星通信等无线或有线装置传播作品以及在电影院、影剧院、录像厅及其他场所放映各种节目的业务。
广告的播映不按本税目征税。
3、其他文化业，是指经营上列活动以外的文化活动的业务，如各种展览、培训活动，举办文学、艺术、科技讲座、演讲、报告会，图书馆的图书和资料借阅业务等。
4、经营游览场所的业务，是指公园、动（植）物园及其他各种游览场所销售门票的业务。
（二）体育业
体育业，是指举办各种体育比赛和为体育比赛或体育活动提供场所的业务。
以租赁方式为文化活动、体育比赛提供场所，不按本税目征税。
六、娱乐业
娱乐业，是指为娱乐活动提供场所和服务的业务。
本税目征收范围包括：经营歌厅、舞厅、卡拉ＯＫ歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、游艺场等娱乐场所，以及娱乐场所为顾客进行娱乐活动提供服务的业务。
（一）歌厅，是指在乐队的伴奏下顾客进行自娱自乐形式的演唱活动的场所。
（二）舞厅，是指供顾客进行跳舞活动的场所。
（三）卡拉ＯＫ歌舞厅，是指在音像设备播放的音乐伴奏下，顾客自娱自乐进行歌舞活动的场所。
（四）音乐茶座，是指为顾客同时提供音乐欣赏和茶水、咖啡、酒及其他饮料消费的场所。
（五）台球、高尔夫球、保龄球场，是指顾客进行台球、高尔夫球、保龄球活动的场所。
（六）游艺
游艺，是指举办各种游艺、游乐（如射击、狩猎、跑马、玩游戏机等）活动的场所。
上列娱乐场所为顾客进行娱乐活动提供的饮食服务及其他各种服务，均属于本税目征收范围。
七、服务业
服务业，是指利用设备、工具、场所、信息或技能为社会提供服务的业务。
本税目的征收范围包括：代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业、其他服务业。
（一）代理业
代理业，是指代委托人办理受托事项的业务，包括代购代销货物、代办进出口、介绍服务、其他代理服务。
1、代购代销货物，是指受托购买货物或销售货物，按实购或销额进行结算并收取手续费的业务。
2、代办进出口，是指受托办理商品或劳务进出口的业务。
3、介绍服务，是指中介人介绍双方商谈交易或其他事项的业务。
4、其他代理服务，是指受托办理上列事项以外的其他事项的业务。
金融经纪业、邮政部门的报刊发行业务，不按本税目征税。
（二）旅店业
旅店业，是指提供住宿服务的业务。
（三）饮食业
饮食业，是指通过同时提供饮食和饮食场所的方式为顾客提供饮食消费服务的业务。
饭馆、餐厅及其他饮食服务场所，为顾客在就餐的同时进行的自娱自乐形式的歌舞活动所提供的服务，按“娱乐业”税目征税。
（四）旅游业
旅游业，是指为旅游者安排食宿、交通工具和提供导游等旅游服务的业务。
（五）仓储业
仓储业，是指利用仓库、货场或其他场所代客贮放、保管货物的业务。
（六）租赁业
租赁业，是指在约定的时间内将场地、房屋、物品、设备或设施等转让他人使用的业务。
融资租赁，不按本税目征税。
（七）广告业
广告业，是指利用图书、报纸、杂志、广播、电视、电影、灯、路牌、招贴、橱窗、霓虹灯、灯箱等形式为介绍商品、经营服务项目、文体节目或通告、声明等事项进行宣传和提供相关服务的业务。
（八）其他服务业
其他服务业，是指上列业务以外的服务业务。如沐浴、理发、洗染、照相、美术、裱画、誊写、打字、镌刻、计算、测试、试验、化验、录音、录像、复印、晒图、设计、制图、测绘、勘探、打包、咨询等。
航空勘探、钻井（打井）勘探、爆破勘探，不按本税目征税。
八、转让无形资产
转让无形资产，是指转让无形资产的所有权或使用权的行为。
无形资产，是指不具实物形态、但能带来经济利益的资产。
本税目的征收范围包括：转让土地使用权、转让商标权、转让专利权、转让非专利技术、转让著作权、转让商誉。
（一）转让土地使用权
转让土地使用权，是指土地使用者转让土地使用权的行为。
土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为，不征收营业税。
土地租赁，不按本税目征税。
（二）转让商标权
转让商标权，是指转让商标的所有权或使用权的行为。
（三）转让专利权
转让专利权，是指转让专利技术的所有权或使用权的行为。
（四）转让非专利技术
转让非专利技术，是指转让非专利技术的所有权或使用权的行为。提供无所有权技术的行为，不按本税目征税。
（五）转让著作权
转让著作权，是指转让著作的所有权或使用权的行为。著作，包括文字著作、图形著作（如画册、影集）、音像著作（如电影母片、录像带母带）。
（六）转让商誉
转让商誉，是指转让商誉的使用权的行为。
以无形资产投资入股，参与接受投资方的利润分配、共同承担投资风险的行为，不征收营业税。但转让该项股权，应按本税目征税。
九、销售不动产
销售不动产，是指有偿转让不动产所有权的行为。
不动产，是指不能移动，移动后会引起性质、形状改变的财产。
本税目的征收范围包括：销售建筑物或构筑物、销售其他土地附着物。
（一）销售建筑物或构筑物
销售建筑物或构筑物，是指有偿转让建筑物或构筑物的所有权的行为。
以转让有限产权或永久使用权方式销售建筑物，视同销售建筑物。
（二）销售其他土地附着物
销售其他土地附着物，是指有偿转让其他土地附着物的所有权的行为。
其他土地附着物，是指建筑物或构筑物以外的其他附着于土地的不动产。
单位将不动产无偿赠与他人，视同销售不动产。
在销售不动产时连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。
以不动产投资入股，参与接受投资方利润分配、共同承担投资风险的行为，不征营业税。但转让该项股权，应按本税目征税。
不动产租赁，不按本税目征税。
NOTICE ON PRINTING AND ISSUING ANNOTATION ON BUSINESS TAX CATEGORY(TRIAL IMPLEMENTATION)
(State Administration of Taxation: 27 December 1993 Guo Shui Fa[1993] No. 149)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, and to tax bureaus of various cities with separate
planning:
The Annotations on Business Tax Category (Trial Implementation) is
hereby printed and distributed to you, which will come into effect as of
January 1, 1994, the original Annotations on Business Tax Category (Trial
Implementation) signed and issued on March 21, 1986 by the General Tax
Bureau of the Ministry of Finance is abolished at the same time.
Appendix: Annotations on Business Tax Category (Trial Implementation)
APPENDIX:
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 cargoes or passengers to the destination, so as to shift the
position of space.
The levying scope of this tax item includes: land, water, air and
pipeline transportation, loading and unloading transportation.
Various labor service activities related to transportation business
all come under the levying scope of this tax category.
(1) 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.
(2) 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 levied on salvage in light of water transportation.
(3) 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 specialized 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 administrative bureaus and air stations to Chinese and
foreign airplanes or other air vehicles which navigate within China or
land in airports within China.
(4) Pipeline Transportation
Pipeline transportation refers to the transport business of
delivering gas, liquid and solid materials through pipeline facilities.
(5) 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.
(1) 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 kilns and metal
structures.
(2) Installation
Installation refers to the engineering business of the assembly and
arrangement of production equipment, power equipment, hoisting 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 insulation,
anti-corrosion, heat preservation and paint for the installation of
equipment.
(3) 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.
(4) 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.
(5) 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 telecommunication
projects, water conservancy projects, reconstructing roads, dredging,
drilling wells (sinking wells), demolishing buildings or structures,
levelling land, putting up scaffold and dynamiting.
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.
(1) Finance
Finance refers to the operation of the business of monetary 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 enlending.
Loans lent with money at one's own disposal means lending money in
one's own hand or savings deposits absorbed from units or individuals to
others for use.
Enlending 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 pawnbroking 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 lessee in accordance
with the specifications, 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 rental upon expiration of the contract, the lessee has the right to
purchase the equipment in light of the scrap 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 futures.
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 entrusted
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.
(2) Insurance
Insurance means the business of using the funds pooled in the form of
contract to compensate for the economic benefits of the insurant.
IV. Postal and Telecommunications Service
Postal and telecommunications service refers to the business of
specially handling information transmission. The levying scope of this tax
item includes posts and telecommunications.
(1) 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 overdue parcels, incidental goods-carrying and other
businesses related to the delivery of letters or parcels.
2. Postal order refers to the business of delivering remittance and
the exchange for the remitter.
3. The distribution of newspapers and magazines refers to the
business of the postal departments receiving subscription, 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 envelops, 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.
(2) Telecommunications Service
Telecommunications service refers to the business of using telex
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,
graphic, photos and authentic work.
3. Telephone refers to the business of using telex equipment to
transmit words and related business, including wire and wireless
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 Undertakings.
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.
(1) 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, aerobics exercise, acrobatics,
folk arts, wushu (martial 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 recording halls and other sites.
Tax is not levied on advertising 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 forums 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.
(2) 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 bowling alleys, and
amusement parks, as well as the business of recreational centers providing
services for customers' recreational activities.
(1) Song-performing halls refer to the place where customers
performing singing activities with music accompaniment for self-
amusement.
(2) Dance halls refer to providing sites for customers' dancing
activities.
(3) 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.
(4) Music saloon refers to places which provide customers with music
appreciation, tea, coffee, wine and other drinks.
(5) Brilliard, golf course and bowling alley refer to sites where
customers engage in brilliard, golf and bowling activities.
(6) Amusement
Amusement park refers to the place for holding various amusement and
recreational activities (such as archery, hunting, horse race and video
games).
The catering 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.
(1) Factorage Factorage refers to the business of handling the
entrusted matters for the consignor, 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 broker
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.
(2) Hotel Service
Hotel service refers to the business of providing boarding service.
(3) 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.
(4) 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.
(5) Storage
Storage refers to the business of using warehouses, goods yards or
other sites to deposit and keep goods for the passengers.
(6) 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.
(7) Advertising Business
Advertising business refers to the business of recommending
commodities, engaging in the publicity 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, billboard, showcase, neon light and lamp box.
(8) Other Service Trades
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