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.


在我国公司清算制度中，清算义务人的概念是因企业进入非破产清算状态而逾期不组织清算、公司债权人权益受到侵害的不正常现象而生的。公司法没有明确规定清算义务人的概念及相关责任，最高人民法院《关于适用公司法若干问题的规定（二）》〔以下简称公司法国际解释（二）〕中规定了清算义务人，同时也规定了清算义务人的相应责任，但关于清算义务人的主体、义务及法律责任未作明确规定，导致司法实践中无法统一规范裁判此类纠纷。笔者认为，要完善公司强制清算制度，必须厘清清算义务人的义务和责任，并加以规范。

一、制度检视：清算义务人责任纠纷之现状

公司法没有关于清算主体怠于或拒不履行清算义务应承担何种法律责任的规定。虽然公司法司法解释（二）规定了清算主体作为和不作为的侵权民事责任及未经清算注销的民事责任，但仍没有明确清算义务人责任纠纷的案由、责任主体、责任范围、程序等问题。随着此类纠纷的日益增多，存在的问题也暴露出来，主要有：案由比较混乱，程序适用五花八门，实体处理大相径庭。以浙江省宁波市鄞州区所受理的该类案件为例，据统计，自2008年至今受理涉及股东清算义务人责任纠纷案件12件，其中以清算组成员责任纠纷立案的有10件，以股东滥用股东权利赔偿纠纷立案的1件，以股东滥用公司法人独立地位和股东有限责任赔偿纠纷立案的1件。被告下落不明适用公告送达缺席判决的有2件，驳回起诉1件，撤诉1件，调解8件。但上述案件均指向公司解散后清算义务人责任纠纷。

案由缺失

公司强制清算制度是公司法规定的一种新类型的非诉纠纷，法律规定不尽完善。因此，许多新类型的公司诉讼也缺失案由上的规范，其中清算义务人责任纠纷就是一例。在最高法院关于民事案由的规定中，涉及股东责任的案由仅有清算组成员责任纠纷等数个案由，对于清算义务人责任纠纷未明确列入案由范围。

程序适用混乱

虽然法律及司法解释对清算义务人责任纠纷未予统一规范，但涉及清算义务人责任纠纷的案件却日趋增多，而各地法院在程序适用上比较混乱。有些将强制清算非诉程序与清算义务人责任纠纷合并处理；有的认为必须先经强制清算程序，在清算不能的情况下才能起诉股东承担赔偿或清偿责任；有的则直接判令公司清偿债务，股东承担连带清偿责任等等。

责任主体界定不清

关于清算义务人即清算责任主体应该是公司股东还是董事的问题存在较大争议，通说认为应区分有限责任公司和股份有限公司来确定清算责任主体。对于有限责任公司的清算义务人，有观点认为，根据公司法第一百八十四条“有限责任公司的清算组由股东组成，股份有限公司的清算组由董事或者股东大会确定的人选组成”之规定，应为全体股东。但有学者认为根据此条并不能当然推定出有限责任公司的股东为法定清算义务人。[1]笔者认为，目前公司法上对公司清算义务人主体的界定的确处于不清晰的状态。

责任事由不尽合理

关于公司清算的民事责任，公司法只规定了清算人（清算组成员）在清算过程中的法律责任，没有规定清算义务人不履行义务所应承担的法律责任。虽然公司法司法解释（二）规定了清算义务人的相关责任，但未对责任类型及方式加以区分，责任事由不尽合理，导致审判实践中针对此类纠纷找不到确切合适的法律规定，法律适用比较混乱。

责任范围不明

当前审判实践中对于清算义务人违反法定清算义务应承担责任的范围存在较大争议。一种意见认为清算义务人承担的赔偿范围为公司全部的债务，另一种意见认为对积极损害债权人权益的行为和消极损害债权人权益的行为所造成的实际损失承担责任，还有一种意见认为应根据具体个案情况确定清算义务人应当承担的赔偿责任的范围。

二、理论探源：清算义务人责任之法理依据

清算义务人主体之界定

所谓清算义务人，是指基于其与公司之间存在的特定法律关系而在公司解散时对公司负有依法组织清算义务，并在公司未及时清算给相关权利人造成损害时依法承担相应责任的民事主体。[2]笔者认为，有限责任公司的清算义务人应由全体股东担任。理由如下：

1.基于权利与义务之一致性。对于公司股东而言，清算义务是与公司创办权、盈余收获权相伴随的必然结果。法律赋予一定主体创建公司的权利以及从公司获取利益的权利，也必然要求这一主体在公司解散时尽相应的清算义务，这是权利与义务对等原则的体现。[3]

2.基于有限责任与清算义务之关联性。股东承担有限责任是现代公司制度之基石，但是股东承担有限责任并不是无条件的，必须建立在股东与公司行为规范、股东人格与公司法人人格相区分、公司拥有独立的财产基础上。如果股东怠于或拒不履行清算义务，则不能当然承担有限责任，即股东的有限责任与清算义务相关联，体现在公司清算终结之后。

3.基于保障各方利益之平衡性。现代公司既具有营利性，也具有社会性，因此公司不能仅以最大限度地为股东们谋利作为惟一存在目的，还应最大限度考虑公司其他利害相关者的利益，包括职工的利益、消费者的利益、债权人的利益等。[4]清算义务的切实履行是确保公司的财产得以保全、公司股东及债权人利益重生之医技强国得以实现的决定条件。如不履行清算义务，对公司的劳动者与债权人等其他利益相关者的影响比对股东的影响更大。而股东比劳动者与债权人等其他利益相关者更便于对公司财产实施占有和处理。因此，确定股东为清算义务人，界定其义务及责任，有利于股东更好地履行清算义务，及时合法地处理公司债权债务，规范和健全公司退市机制。

清算义务人权利义务之界定

1.清算义务人之权利。从清算义务人这一概念的表述看，似乎作为清算义务人的主体只应当承担组织清算的义务，并无任何权利可享受。但权利和义务作为法律体系中对立统一的矛盾体，它们往往是相伴而生并且互相渗透的。在一定条件下，某一行为既可看作是权利也可看作是义务。[5]笔者认为，公司清算义务人的权利主要包括：组织清算权、选任清算人的权利、解任清算人的权利、确认清算方案和清算报告等权利、监督清算权、公司财产（包括财务账册、重要文件等）流失追索权、公司不足或抽逃资本追回权等。

2.清算义务人之义务。民事义务是民事责任产生的前提，民事责任是履行民事义务的法律保证。要确定清算义务人的责任，必须先明了清算义务人所应承担义务的具体内容。笔者认为清算义务人最主要的义务不仅是要依法组织清算，而且要确保清算能够顺利完成。具体包括：第一，组织清算义务。清算义务人首先应在法定期限内及时召开股东会作出进行清算的决定或决议，启动清算程序，并保证清算顺利完成。在清算过程中，清算义务人应对清算人在执行公司清算事务的各个环节履行监督检查义务，在清算人违反善良管理人义务时，清算义务人可以行使解任权。在清算人作出具体清算方案和最终清算报告后，应当由股东组成的清算义务人批准确认。清算结束后，清算报告经股东会确认，并申请注销公司登记，公告公司终止。第二，公司财产、账册、重要文件等保管义务。公司清算必然以公司财务资料完备为前提，具备规范、完备的财务资料是公司的基本义务，也是清算义务人的主要义务。如公司财产存在被侵占或流失现象，清算义务人有将被侵占或流失财产追回的义务。第三，公司资本足额维持义务。根据资本维持原则，公司在其存续过程抗战之血色残阳中应当经常保持与其资本额相当的财产，非依法定程序不得任意变动。因此，股东应负有保证资本足额维持义务，直至清算完毕才能分配公司剩余财产。如股东存在欠缴或抽逃出资情形，在公司清算时清算义务人应及时履行追缴权，即要求欠缴或抽逃出资之股东及时补足出资，以保证清算的顺利进行。

清算义务人责任承担的法理基础

对于股东承担清算责任的法理依据，理论界及实务界均存在争议，主要有清算责任说、侵权责任说及法人人格否认说等各种观点。

1.清算责任说。民事责任是民事法律关系中的义务主体违反法律规定的或者合同约定重生为官的民事义务，侵害民事权利主体的民事权利，依民法之规定而产生的一种法律后果。[6]如果义务主体认真履行义务，权利主体的合法利益完全实现，该法律关系即正常消灭；如果义务主体不履行其义务，侵害了权利主体的合法利益，原来的权利义务关系即发生性质和内容上的变化，转化为以救济权和法律责任为内容的特殊法律关系。组织清算人对公司资产进行清理，启动公司清算程序是清算义务人的法定义务。当其不履行或者不适当履行清算义务而给公司和债权人造成损失时，便会产生相应的民事责任。[7]因此，基于不履行清算义务即产生清算责任及附随产生的各种清偿责任、赔偿责任。从这种意义上说，清算义务人未尽清算义务而给公司和债权人造成损失时应当承担相应的民事责任，是其法定义务向法律责任的转化。