国家税务总局关于营业税若干政策问题的批复

颁布日期：20050126 　实施日期：20050126 　颁布单位：国家税务总局

Guo Shui Han [2005] No. 83

January 26， 2005

Bureau of local tax in Xiamen Municipality：

Your Request for Instructions about Some Policy Issues relating to Business Tax （Xia Di Shui [2004] No. 101） has been received. After deliberation， a reply is hereby given as follows：

I. As to a house lease contract which has a definite term of lease， no matter how long the term of lease is， the lease act may not be considered as the transfer of the permanent usufruct of real property， so business tax shall be collected under “service sector - lease sector”。

II. The provisions in the Notice of the Ministry of Finance and the State Administration of Taxation on Some Policy Issues relating to Business Tax （ Cai Shui [2003] No. 16 ） shall be applicable to all building installation projects （including general projects and trans-provincial projects）。

III. Where an entity or individual sells or transfers the real property or land utilization right purchased by it （him） or transferred to it （him）， no matter whether or not business tax has already been paid for the real property or land utilization right in the last link， the taxable business turnover shall， in accordance with relevant provisions of Article 3 （20） in the Document Cai Shui No. 16 [2003]， be the balance after deducting the purchase price or transfer price of the real property or land utilization right from the total income . At the same time， as to the management of vouchers for the items of deduction from business turnover， the relevant provisions of Article 4 in the Document Cai Shui [2003]No. 16 shall be strictly observed.