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
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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《国务院1994年度立法工作计划》
国务院法制局
《国务院1994年度立法工作计划》
国务院法制局
方统筹进行必要的布局结构调整(附件四)。3所普通高等学校继续由原主管部门(单位)管理(附件三)。
(二)成人高等学校、中等专业学校和技工学校(617所)。
29所成人高等学校和5所中等专业学校待现有在校学生毕业后即行撤销原学校建制,改为非学历培训机构,继续由原主管部门(单位)管理(附件五)。1所成人高等学校、2所中等专业学校改由其他部门(单位)管理;1所成人高等学校、2所中等专业学校继续由原主管部门(单
位)管理(附件三)。鉴于目前铁路运输企业与铁道部暂不脱钩,其所属120所成人高等学校和中等专业学校、技工学校的管理体制暂时保持不变(具体名单由教育部另文印发)。6所成人高等学校与普通高等学校合并(附件二)。3所普通高等学校附属中等专业学校随普通高等学校划
转教育部管理(附件一),2所中等专业学校并入普通高等学校(具体名单由教育部另文印发)。55所成人高等学校(附件六)和198所中等专业学校、193所技工学校由部门(单位)管理转为地方管理(具体名单由教育部另文印发)。
二、实施办法
(一)普通高等学校。
1.中央与地方共建、以地方管理为主的普通高等学校,其国有资产、人员编制、劳动工资管理等均由省级人民政府负责。由部门下属企事业单位继续举办的学校,人、财、物等管理体制不变,教育业务按照属地化原则由地方教育部门管理。
实行中央与地方共建、以地方管理为主的普通高等学校的教育事业费,由财政部按照1999年度调整预算数扣除一次性专项后,再上浮15%,作为下划地方的经费指标;公费医疗经费和房改经费(专项用于补助建立住房公积金),由财政部按照1999年预算执行数,从2000
年起划转到地方,并由地方财政部门核拨到学校。凡财政部按原中等专业学校户头拨款的由中等专业学校升格的普通高等学校,其事业费按1999年拨款额划转地方。
学校所需基建投资,原则上按照学校前5年(1995-1999年)中央预算内投资的年平均数,结合建设项目和学校发展的实际情况,由教育部会同原主管部门(单位)和有关省(自治区、直辖市)与国家计委协商确定投资基数,继续由中央支持一段时间后再转由地方政府负责。
同时,由国家计委按建设项目给予上述学校一定额度的一次性专项补助。
2.对中央与地方共建、以地方管理为主的高等学校,教育部要确定“国家管理的专业点”(具体名单由教育部另文印发),以保证某些特殊行业人才培养的需求,调整这些专业点须经教育部批准。
3.中央与地方共建、以地方管理为主的高等学校主要在本地区招生,为本地区培养人才,为本地区经济和社会发展服务。同时可以适当跨省(自治区、直辖市)招生,一部分行业特色比较强的专业,尤其是列入“国家管理的专业点”的应面向全国招生;个别行业性很强的特殊学校,
经省级人民政府同意,也可以整体面向全国招生为主。
研究生和本、专科毕业生就业工作按国家有关规定执行。
4.划转教育部管理的学校,其国有资产、人员编制、劳动工资以及教育事业费、科学事业费、房改经费等均从2000年起划转教育部管理。其基建投资按照学校前5年(1995-1999年)中央预算内投资的年平均数,由原主管部门(单位)、教育部、国家计委协商确定投资
基数后划转教育部。
5.进入“211工程”建设的学校,中央专项资金和由原主管部门(单位)承诺的配套建设资金,按照国家计委批复的“211工程”建设可行性研究报告确定的资金渠道和额度,分别由国家计委、财政部、教育部和有关部门、省(自治区、直辖市)按原计划下达到有关学校。
6.划转教育部管理或中央与地方共建、以地方管理为主的医科类高等学校,其附属医院的行政及教学业务管理由教育部门负责,其卫生事业管理体制不变,医疗业务及资金、财务管理仍由卫生部门负责。中央与地方共建、以地方管理为主的医科类高等学校附属医院的卫生事业费指标
下划,由财政部商有关部门研究确定。附属医院的事业经费由同级财政部门划拨到卫生部门,再由卫生部门核拨到医院。
7.由教育部负责调整的学校,其教育事业费、基建投资及人、财、物等暂不划转或交接;待调整工作结束后,再划转交接。
8.各有关主管部门(单位)对原所属普通高等学校在专业人才培养、科学研究、信息沟通、与企业联系、扶持特色专业政策等方面继续给予指导、关心和支持。
9.1999年的决算工作仍由原主管部门(单位)负责。
(二)成人高等学校、中等专业学校和技工学校。
1.由部门(单位)下属企事业单位举办的成人高等学校、中等专业学校和技工学校,其人、财、物和基本建设继续由举办单位负责和管理,其教育业务按属地原则归口地方教育部门管理。
2.在成人高等学校、中等专业学校和技工学校中,由财政部拨付教育事业费的学校,按财政部核定的1999年末基数指标划转。1999年财政部安排调资经费的学校,另加调资翘尾经费。根据国务院有关精神需要减拨事业费的学校,按减拨后的数字计算。2000年起,上述学
校的经费划转地方管理。
财政部拨付学校的公费医疗经费、房改经费(专项用于补助建立住房公积金)和行政事业单位离退休经费,由财政部按照1999年预算执行数,从2000年起划转到地方,由地方财政部门按照有关规定办理。
3.上述学校原则上在本地区招生,培养本地区所需要的人才,其中个别行业性强的学校和专业可以继续少量跨省(自治区、直辖市)招生。实行垂直管理的铁路等行业中由企业举办的上述学校,可以继续面向全国招生。
三、组织实施和步骤
国务院部门(单位)所属学校管理体制调整工作在国务院领导下,由教育部、国家计委、财政部会同学校原主管部门(单位)组织实施。
(一)各有关部门要指定办事机构或专门人员协助教育部和各有关省(自治区、直辖市)人民政府共同完成调整任务。要认真细致地做好有关工作,特别要注意做好思想政治工作,保证学校平稳过渡。
(二)由教育部、国家计委、财政部及有关部门共同负责完成学校事业费、基建投资等有关资金划转或核拨工作。
由教育部牵头,会同各有关部门和有关省(自治区、直辖市)共同做好学校的人事、档案、资产等交接工作。
(三)由审计署会同财政部、教育部等有关部门和省级人民政府,按有关法律、法规对每所学校的财务状况进行审计,确保学校的国有资产不流失。具体办法另行制定。
(四)工作进度:在2000年1月制定工作方案并做好有关准备工作的基础上,2000年2月中下旬进入实施阶段,寒假后所有调整学校按新的管理体制运转;2000年3月底基本完成资金划转或核定工作;2000年7月底基本完成由教育部负责调整的学校的调整工作。
本实施意见中的具体问题由教育部负责解释。
附件:
一、划转教育部管理的学校名单(略)
二、由教育部负责调整的高等学校名单(略)
三、继续由原部门(单位)管理和改为由其他部门(单位)举办和管理的学校名单(略)
四、中央与地方共建、以地方管理为主的普通高等学校名单(略)
五、改为部门(单位)培训中心的学校名单(略)
六、划转地方管理的成人高等学校名单(略)