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.

    扣缴义务人的解缴税款期限，比照前两款的规定执行。

 The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs.

    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。

Article 14  The collection and administration of Business Tax shall be conducted in accordance with the relevant regulations of the <Law of the People's Republic of China on Tax Collection and Administration> and these Regulations.

    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。

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.

    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。

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.

    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。

Article 17  These Regulations shall come into effect from January 1, 1994, The <Draft Regulations of the People's Republic of China on Business Tax> promulgated by the State Council on September 18, 1984 shall be repealed on the same date.

          附：营业税税目税率表

  BUSINESS TAX TAXABLE ITEMS AND TAX RATES TABLE

  税  目                  征收范围                税  率

 Taxable items   Scope of charge   Tax Rate %

一、交通运输业        陆路运输、水路运输、航空运输、管道运输、装卸搬运          ３％

 1. Communications and transportation Transportation by land, water,air and pipeline, loading unloading and delivery 3

二、建筑业            建筑、安装、修缮、装饰及其他工程作业          ３％

 2. Construction  Construction, installation, repair, decoration and other engineering work    3

三、金融保险业     ５％

 3. Finance and insurance      5

四、邮电通信业     ３％

 4. Posts and telecommunications       3

五、文化体育业       ３％

 5. Culture and sports       3

六、娱乐业    歌厅、舞厅、卡拉ＯＫ、歌舞厅、音乐茶座、台球、高尔夫球、保龄球、游艺  ５％－２０％

 6. Entertainment Singing bars, dance halls, karaoke lounges, commercial music halls, musical tea houses, billiards, golf, bowling and amusement facilities   5-20

七、服务业  代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业及其他服务业 ５％

 7. Servicing  Agency, hotel, catering, tourism, warehousing, leasing, advertising and other services  5

八、转让无形资产    转让土地使用权、专利权、非专利技术、商标权、著作权、商誉  ５％

 8. Transfer of intangible assets Transfer of land-use rights, patent rights, unpatchted technologies, trade marks, copyrights and goodwill   5

九、销售不动产   销售建筑物及其他土地附着物     ５％

 9. Sale of immovable properties, Sale of buildings and other attachments to land  5

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