Legal Handbook for Tax-Related Cases

Author: Supreme People's Court Editorial Group
Publisher:
Publish Date: 2004-01-01
Features:
1. Agency for purchase and sale of goods refers to the business of purchasing or selling goods on behalf of others, settling accounts based on actual purchase or sales amounts, and collecting a commission fee.
2. Agency for import and export refers to the business of handling import and export of goods or services on behalf of others.
3. Introducing services refers to the business of intermediaries introducing both parties to negotiate transactions or other matters.
4. Other agency services refer to the business of handling matters other than those listed above on behalf of others. Financial brokerage, and the publishing business of newspapers and periodicals by postal departments, are not subject to tax under this item.
(II) Hotel Industry
Hotel industry refers to the business of providing accommodation services.
(III) Catering Industry
Catering industry refers to the business of providing food and beverage consumption services to customers by simultaneously offering food, beverages, and dining venues. Services provided by restaurants, cafes, and other catering establishments for self-entertainment activities such as singing and dancing performed by customers during meals are taxed under the "Entertainment Industry" item.
(IV) Tourism Industry
Tourism industry refers to the business of arranging food, lodging, transportation, and providing tour guide services for tourists.
(V) Warehousing Industry
Warehousing industry refers to the business of storing and preserving goods on behalf of others using warehouses, loading docks, or other facilities.
(VI) Leasing Industry
Leasing industry refers to the business of transferring the use of venues, buildings, items, equipment, or facilities to others within a agreed period. Financial leasing is not subject to tax under this item.
(VII) Advertising Industry
Advertising industry refers to the business of promoting and providing related services for introducing goods, business services, cultural and sports programs, or notices, declarations, etc., using forms such as books, newspapers, magazines, radio, television, films, slides, billboards, posters, shop windows, neon signs, and light boxes.
(VIII) Other Service Industries
Other service industries refer to service businesses other than those listed above, such as bathing, hairdressing, dyeing, photography, fine arts, framing, copying, typing, engraving, calculation, testing, experimentation, recording, video recording, photocopying, blueprint printing, design, drafting, surveying, exploration, packing, and consulting. Aerial exploration, drilling (well) exploration, and blasting exploration are not subject to tax under this item.
VIII. Transfer of Intangible Assets
Transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets. Intangible assets refer to assets that do not have a physical form but can bring economic benefits. The scope of taxation under this item includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patent technology, transfer of copyright, and transfer of goodwill.
(I) Transfer of Land Use Rights
Transfer of land use rights refers to the act of transferring land use rights by the land user. The act of the land owner granting land use rights and the act of the land user returning land use rights to the land owner are not subject to business tax. Land leasing is not subject to tax under this item.
(II) Transfer of Trademark Rights
Transfer of trademark rights refers to the act of transferring the ownership or use rights of a trademark.
(III) Transfer of Patent Rights
Transfer of patent rights refers to the act of transferring the ownership of patent technology.