(三)医院、诊所和其他医疗机构提供的医疗服务；

 (3) Medical services provided by hospitals, clinics and other medical institutions.

    (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；

 (4) Educational services provided by schools and other educational institutions; and services provided by students participating in work-study programs.

    (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；

 (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.

    (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。

 (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.

    除前款规定外，营业税的免税、减税项目由国务院规定。

 Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.

任何地区、部门均不得规定免税、减税项目。

Local governments or departments shall not regulate any tax exemption or reduction items.

    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。

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.

    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。

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.

    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。

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.

    第十条  营业税由税务机关征收。

Article 10  Business Tax shall be collected by the tax authorities.

    第十一条  营业税扣缴义务人：

Article 11  Business Tax withholding agents are as follows:

    (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。

 (1) For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.

    (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。

 (2) For sub-contracting of construction and installation business, the main contractors shall be the withholding agents.

    (三)财政部规定的其他扣缴义务人。

 (3) Other withholding agents as stipulated by the Ministry of Finance.

    第十二条  营业税纳税地点：

Article 12  The place for the payment of Business Tax is as follows:

    (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。

 (1) Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.

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。

Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.

    (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。

 (2) Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.

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。

Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.

    (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。

 (3) Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.

    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。

Article 13  The Business Tax assessable period shall be five days, ten days, fifteen days or one month.

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。

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.

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