国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)

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国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)

国家税务总局


国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局



各省、自治区、直辖市、计划单列市税务局、文化厅(局)、体委:
一九九三年九月二十日我局与文化部、国家体委联合下发了国税发〔1993〕089号《关于来我国从事文艺演出及体育表演收入应严格依照税法规定征税的通知》,现对外国及港、澳、台地区团体或个人在我国(大陆)从事文艺演出和体育表演所取得收入征税的具体政策业务问题
,明确如下:
一、外国或港、澳、台地区演员、运动员以团体名义在我国(大陆)从事文艺、体育演出,对该演出团体及其演员或运动员个人取得的收入,应按照以下规定征税:
(一)对演出团体应依照《中华人民共和国营业税暂行条例》(以下简称营业税暂行条例)的有关规定,以其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、演出公司或经纪人的费用后的余额为营业额,按3%的税率征收营业税。
(二)演出团体凡能够提供完整、准确费用支出凭证的,依照《中华人民共和国外商投资企业和外国企业所得税法》(以下简称企业所得税法)的有关规定,应对演出团体的收入总额减除实际支出的费用后的余额,按30%的税率征收企业所得税,并按3%的税率征收地方所得税;对
演出团体实际支付给演员或运动员个人的报酬部分,依照《中华人民共和国个人所得税法》(以下简称个人所得税法)的有关规定征收个人所得税。
(三)演出团体不能提供完整、准确的费用支出凭证,不能正确计算应纳税所得额的,在计算征收企业所得税时,根据企业所得税法实施细则第十六条规定的原则,应以其收入总额减除支付给演员、运动员个人的报酬部分和相当于收入总额30%的其他演出费用后的余额,依照企业所
得税法规定的税率征收企业所得税和地方所得税;对上述支付给演员、运动员个人的报酬部分,依照个人所得税法的规定,由演出团体支付报酬时代扣代缴个人所得税。对没有申报支付给演员、运动员个人报酬额的或未履行代扣代缴义务的,应以其收入总额减除上述相当于收入总额30%
的其他演出费用的余额视为该演出团体的应纳税所得额,依照企业所得税法计算征收企业所得税和地方所得税。对演员或运动员个人不再征收个人所得税。
(四)对本条第(二)、(三)款中所述演出团体支付给演员、运动员个人的报酬,凡是演员、运动员属于临时聘请,不是该演出团体雇员的,应依照个人所得税法的规定,按劳务报酬所得,减除规定费用后,征收个人所得税;凡是演员、运动员属该演出团体雇员的,应依照个人所得
税法的规定,按工资、薪金所得,减除规定费用后,征收个人所得税。
二、对外国或港、澳、台地区演员、运动员以个人名义在我国(大陆)从事演出、表演所取得的收入,应以其全部票价收入或者包场收入减去支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,依3%的税率征收营业税;依照个人所得税法的有关规定,按劳务
报酬所得征收个人所得税。
三、对演出团体或个人应向演出所在地主管税务机关申报缴纳应纳税款的,具体可区别以下情况处理:
(一)演出团体及个人应缴纳的营业税,应以其在一地的演出收入,依照营业税暂行条例的有关规定,向演出所在地主管税务机关申报缴纳。
(二)演出团体应缴纳的企业所得税和地方所得税,应以其在一地的演出收入,依照企业所得税法及其实施细则和本通知的有关规定,计算应纳税所得额及税款,并向演出所在地主管税务机关申报缴纳。按本通知第一条第二款所述依实际费用支出计算纳税的演出团体,在全部演出活动
结束后,可在与其签订演出合同的中方接待单位所在地主管税务机关,办理企业所得税结算手续。
(三)演员、运动员个人应缴纳的个人所得税,应以其在一地演出所得报酬,依照个人所得税法的有关规定,在演出所在地主管税务机关申报缴纳。属于劳务报酬所得的,在一地演出多场的,以在一地多场演出取得的总收入为一次收入,计算征收个人所得税。
(四)主管税务机关可以指定各承包外国、港、澳、台地区演出、表演活动的演出场、馆、院或中方接待单位,在其向演出团体、个人结算收入中代扣代缴该演出团体或个人的各项应纳税款。凡演出团体或个人未在演出所在地结清各项应纳税款的,其中方接待单位应在对外支付演出收
入时代扣代缴该演出团体或个人所欠应纳税款。对于未按本通知有关规定代扣代缴应纳税款的单位,应严格依照《中华人民共和国税收征收管理法》的规定予以处理。
四、各中方接待单位在对外签订演出或表演合同后的七日内,应将合同、资料报送各有关演出、表演活动所在地主管税务机关,对于逾期不提供合同资料的,可依照企业所得税法及有关法规予以处理。
本通知自文到之日起执行。

CIRCULAR ON THE QUESTION CONCERNING TAX ON ARTISTIC AND SPORT PER-FORMANCES GIVEN BY OVERSEAS TROUPES OR INDIVIDUALS IN CHINA

(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 106)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities and cities with independent planning, to cultural
departments (bureaus) and to State Commission for Physical Culture and
Sports:

The Circular Concerning the Levy of Tax Strictly in Accordance With
the Stipulations of the Tax Law on the Incomes Gained From Artistic and
Sports Performances Given in China, was issued on September 20, 1993
jointly by our Administration, the Ministry of Culture and the State
Commission for Sports and Physical Culture, a document Coded Guo Shui Fa
[1993] No. 089. The concrete policy-related business questions concerning
tax levied on the incomes gained from artistic and sports performances
staged in China (Chinese Mainland) by troupes or individuals coming from
abroad and from the regions of Hong Kong, Macao and Taiwan are hereby
clarified as follows:

I. For performers and athletes from abroad or from the regions of
Hong Kong, Macao and Taiwan who stage artistic and sports performances in
China (Chinese mainland) in the name of organization; tax shall be levied
on the incomes gained by art troupes and their performers or by individual
athletes in accordance with the following stipulations:
(1) In line with the related stipulations of the Provisional
Regulations of the People's Republic of China Concerning Business Tax
(hereinafter referred to as Provisional Regulations Concerning Business
Tax), after subtracting the expenses paid to the units, performing
companies or brokers who provide performing venus from all income gained
from ticket price or from booking the whole theatre or stadium, the
balance shall be regarded as the business volume on which business tax is
levied at a 3 percent rate.
(2) For performing troupes which can provide complete and accurate
certificates showing their outlay of expenses, according to the related
stipulations of the Income Tax Law of the People's Republic of China on
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Enterprise Income Tax Law), enterprise income tax shall be
levied at a 30 percent rate on the balance of the performing troupes'
total income amount after subtracting the expenses actually paid and local
income tax shall be levied at a 3 percent rate; individual income tax
shall be levied on the remuneration actually paid by the performing
troupes to individual performers or athletes in accordance with the
related stipulations of the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Individual Income Tax Law).
(3) For performing troupes which cannot provide complete and accurate
certificates showing the outlay of expenses and cannot correctly calculate
the amount of taxable income, while calculating and levying enterprise
income tax, in accordance with the principle stipulated in Article 16 of
the Detailed Rules for the Implementation of the Enterprise Income Tax
Law, enterprise income tax and local income tax shall be levied at the tax
rate stipulated in the Enterprise Income Tax Law on the balance of their
total income amount after subtracting the remuneration paid to individual
performers and athletes and other performing expenses equivalent to 30
percent of the total income value; with regard to the remuneration paid to
individual performers and athletes as mentioned above, individual income
tax shall be withheld by the performing troupe when it pays the
remuneration in accordance with the stipulations as set in the Individual
Income Tax Law, with regard to performing troupes which have not declared
the amount of payments of remuneration to individual performers and
athletes or fail to fulfill the withholding obligations, the balance of
their total income value after subtracting other performing expenses
equivalent to 30 percent of the total value of income as mentioned above
should be regarded as the amount of payable income of that performing
troupe, enterprise income tax and local income tax shall be calculated and
levied in accordance with the Enterprise Income Tax Law. No more
individual income tax shall be levied on individual performer or athletes.

(4) In regard to the remunerations paid by the performing troupe as
mentioned in Clauses 2 and 3 of this Article to individual performers and
athletes, the performers and athletes who are invited temporarily and are
not employees of the performing troupe, individual income tax shall be
levied on the income from labor service remuneration after subtracting the
prescribed expenses in accordance with the stipulations of the Individual
Income Tax Law; for performers and athletes who belong to employees of the
performing troupe, individual income tax shall be levied on the wage and
salary incomes after subtracting the prescribed expenses in accordance
with the stipulations of the Individual Income Tax Law.

II. For the incomes gained from performances staged in China (Chinese
Mainland) by performers or athletes from abroad or from Hong Kong, Macao
and Taiwan in personal name, the balance of incomes from all ticket price
or from booking whole theatre or venues after subtracting the expenses
paid to units, performing companies or brokers who provide performing
venus is regarded as the business volume on which business tax shall be
levied at a 3 percent rate; in line with the related stipulations of the
Individual Income Tax Law, individual income tax shall be levied on the
income from labor service remunerations.

III. With regard to performing troupes or individuals who should
declared payments of payable tax to competent tax authorities in the
location where performances are staged, the matter shall be dealt with
concretely in accordance with the following different situations:
(1) Performing troupe and individuals shall pay business tax, they
shall declare payment of business tax to the competent tax authorities in
the location where performances are staged on the income from performances
staged at one locality in accordance with related stipulations of the
Provisional Regulations on Business Tax.
(2) For the enterprise income tax and local income tax which the
performing troupe should pay, the amount of taxable income and tax payment
are calculated on the basis of the income from performances staged in one
locality in accordance with the related stipulations of the Enterprise
Income Tax Law and the Detailed Rules for its Implementation and this
Circular, the performing troupe shall declare tax payment to competent tax
authorities at the location where performances are staged. The performing
troupe which calculates tax payment on the basis of the outlay of actual
expenses as mentioned in Clause 2 of Article 1 of this Circular shall,
after the end of all performing activities, perform the procedures for
settlement of enterprise income tax with the competent tax authorities at
the location of Chinese reception unit with whom it signs the performing
contract.
(3) For the individual income tax which performers and athletes
should pay, they shall declared tax payment with competent tax authorities
at the location where performances are staged in accordance with the
related stipulations of the Individual Income Tax Law for the
remunerations gained from performances given at one locality. For income
belonging to labor service remuneration and performances staged on several
occasions at one locality, the total income gained from performances given
on several occasions at one locality is regarded as a lump sum income on
which individual income tax is calculated and levied.

(4) Competent tax authorities can designate various venues, halls,
theatres or Chinese reception units to contract to provide spaces for the
performing activities staged by performing troupes or individuals from
abroad, or from Hong Kong, Macao and Taiwan, they should withhold various
payable taxes for the performing troupes or individuals from the incomes
settled with these troupes and individuals. If the performing troupes or
individuals who have not yet cleared off various payable taxes in the
locality where performances are staged, when paying for the income from
performances to other units, the Chinese reception units should withhold
the payable tax owed by the performing troupes or individuals. Units which
fail to withhold the payable tax in accordance with the related
stipulations of this Circular shall be dealt with strictly in accordance
with the stipulations of the Tax Collection and Management Law of the
People's Republic of China.

IV. Various Chinese reception units shall, within seven days after
signing performance contracts with units from outside, send the contracts
and materials to competent tax authorities at the location where
performing activities are staged, those who fail to provide contracts and
materials by exceeding the time limit shall be dealt with in accordance
with the Enterprise Income Tax Law and related regulations.
This Circular goes into effect from the day of receipt of the
document.



1994年4月21日
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天津市市场中介机构管理办法

天津市人民政府


天津市市场中介机构管理办法
  津政令第89号

  《天津市市场中介机构管理办法》已于2005年6月13日经市人民政府第50次常务会议通过,现予公布,自2005年8月1日起施行。

                市长 戴相龙

                二○○五年六月二十日

        天津市市场中介机构管理办法

  第一条为规范市场中介机构的行为,维护中介服务市场秩序,保障市场中介机构及委托人的合法权益,根据国家相关法律、法规规定,结合本市实际,制定本办法。

  第二条本市行政区域内的市场中介机构(以下简称中介机构)及其执业人员应当遵守本办法。

  本办法所称中介机构,是指依法设立的,在市场经济活动中接受委托,运用专业知识和技能,提供鉴证、经纪、咨询、代理等服务,收取费用并承担相应责任的独立机构或组织。

  法律、法规另有规定的,从其规定。

  第三条中介机构及其执业人员必须严格遵守国家法律、法规和政策,按照独立、客观、公正、诚信的原则,恪守执业规则和职业道德,开展中介业务,并承担相应法律责任和其他责任,其合法执业行为受国家法律保护,任何单位和个人不得干预。

  第四条市中介机构行政管理部门负责全市中介机构的综合协调管理,研究、制定全市各类中介行业的发展规划、改革方案、扶持政策。

  市和区县有关部门按照法律、法规及本办法的规定,分别负责相关中介机构及其执业人员的监督管理。

  工商行政管理部门负责中介机构的注册登记和监督。

  法律、法规另有规定的,从其规定。

  第五条中介机构设立实行登记制度。设立中介机构应当向所在地工商行政管理部门申请设立登记。未办理登记的,不得从事营利性中介活动。

  法律、行政法规规定中介机构在办理登记前应当由有关行政部门审批,或对中介机构设立有特别规定的,从其规定。

  本市以外的中介机构在本市设立分支机构的,应当在分支机构所在地办理登记手续。

  第六条中介机构应当独立建制并承担法律责任,不得隶属于国家机关或者具有公共管理职能的组织。

  国家机关工作人员不得在中介机构中兼职。

  第七条中介机构应当健全法人治理结构,完善劳动、人事、分配等制度,建立符合中介机构实际的经营机制。

  第八条法律、行政法规规定对中介机构及其执业人员实行专业资质认定或者执业资格制度的,有关行政部门应当按照法律、行政法规规定执行。

  第九条中介机构应当在其营业场所公开悬挂下列证照:

  (一)工商营业执照;

  (二)税务登记证;

  (三)企业资质证;

  (四)执业许可证;

  (五)法律、法规规定的其他必须公开的证照。

  在其经营场所的明显位置,中介机构应当公布其中介服务内容、服务规范、收费项目、收费标准、监督投诉机构的电话和地址等事项。

  第十条除即时清结及简单的中介业务外,中介机构提供中介服务,应当依法与委托人签订合同。

  第十一条中介机构应当做好执业记录。执业记录应当记载下列内容:

  (一)委托事项、委托人的具体要求;

  (二)收取的费用及支付方式;

  (三)履行合同应当遵守的业务规范和有关要求;

  (四)委托事项履行情况,包括委托事项的接受、完成过程、终结手续的办理等。

  第十二条中介机构应当建立执业质量审核制度,定期检查执业记录,确保执业质量达到专业标准,对不符合要求的执业人员要及时调整。

  第十三条中介机构及其执业人员在执业过程中除遵守业务规则外,还应当遵守下列规定:

  (一)提供的信息、资料及出具的书面文件应当真实、合法;

  (二)应当及时、如实地告知委托人应当知道的信息;

  (三)对执业中知悉的商业秘密及其他秘密事项予以保密;

  (四)妥善保管委托人交付的样品、定金、预付款、有关凭证等财物及资料;

  (五)如期完成委托合同及业务规范规定的其他事项。

  第十四条禁止中介机构及其执业人员从事下列行为:

  (一)提供的信息、资料可能危害国家安全及公共利益;

  (二)提供虚假信息、资料,出具虚假审计报告、验资报告、评估报告、证明文件,或者对经纪的商品及服务做引人误解的虚假宣传;

  (三)索取、收受合同约定以外的酬金或者其他财物,或者利用执业便利谋取其他不正当利益;

  (四)采取隐瞒、欺诈、胁迫、贿赂、串通等非法手段,损害委托人或者他人利益;

  (五)伪造、涂改交易文件和凭证;

  (六)聘用无执业资格人员执业,或者聘用依照本办法规定不得执业的人员执业;

  (七)执业人员同时在两个或者两个以上的同行业中介机构执业;

  (八)法律、法规、规章及行业规范禁止的其他行为。

  第十五条经济鉴证类中介机构应当加强职业风险防范,按照国家有关规定提取风险基金,也可以参加商业保险公司的执业风险保险。

  第十六条当事人有权自主选择中介机构为其提供服务。行政机关不得凭借职权限定当事人接受其指定的中介机构提供的服务。

  行政机关不得擅自设置中介服务区域性、行业性或部门间的执业限制。在行政管理活动中,对依法设立的各中介机构出具的证明文件应当同等对待。

  第十七条行政机关委托中介机构提供服务的,实行有偿购买办法,不得强迫中介机构降低收费标准或者无偿服务。法律、法规规定由行政机关委托中介机构提供服务的,应当通过公平竞争方式选择中介机构。

  法律、法规规定某项中介业务由特定中介机构提供的,从其规定。

  第十八条中介机构及其执业人员违反本办法规定,造成委托人或者他人利益损失的,由中介机构承担赔偿责任。中介机构可以对有故意或者重大过失行为的执业人员追偿。

  第十九条中介机构及其执业人员有本办法第十四条规定行为的,予以警告并限期改正;拒不改正或者有第十四条第(二)、(四)项行为情节严重的,应当按照下列规定处理:

  (一)对违法行为予以通报,并将通报内容在新闻媒体上公布;

  (二)3年内不得在本市行政区域内的中介机构执业;

  (三)由有关部门依法吊销营业执照。

  第二十条中介机构及其执业人员违反本办法规定,由有关部门依照法律、法规的规定进行处罚。

  第二十一条对行政机关的行政处罚决定等具体行政行为不服的,可以依法申请行政复议或者提起行政诉讼。

  第二十二条国家行政机关及其工作人员违反本办法规定的,由行政监察机关责令其限期改正;对有关责任人员,根据情节轻重,给予相应的行政处分。

  第二十三条本办法自2005年8月1日起施行。


关于湖北省最低工资标准调整方案的函

人力资源和社会保障部办公厅


关于湖北省最低工资标准调整方案的函

人社厅函〔2011〕591号



湖北省人力资源社会保障厅:

你厅《关于湖北省最低工资标准调整方案的请示》(鄂人社文〔2011〕197号)收悉。经研究,现函复如下:

一、同意你省月最低工资标准由现行的900元、750元、670元、600元(四档)调整为1100元、900元、750元(三档)。

二、同意你省非全日制用工的小时最低工资标准由现行的9.0元、8.0元、7.0元、6.5元(四档)调整为10.0元、8.5元、7.0元(三档)。

三、请在新的最低工资标准发布后10日内,将发布的文件报我部备案。

四、请进一步加强对企业执行《最低工资规定》的监督检查,切实维护劳动者的合法权益。









人力资源社会保障部办公厅

二○一一年十一月七日