Circular of the State Administration of Taxation on Issues concerning Tax on Artistic and Sport Performances by Overseas Troupes or Individuals in China
Circular of the State Administration of Taxation on Issues concerning Tax on Artistic and Sport Performances by Overseas Troupes or Individuals in China
Circular of the State Administration of Taxation on Issues concerning Tax on Artistic and Sport Performances by Overseas Troupes or Individuals in China
Guo Shui Fa [1994] No. 106
April 21, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in State plan, to cultural departments (bureaus) and to State Commission for Physical Culture and Sports,
The Circular Concerning Levying 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 this Administration, the Ministry of Culture and the State Commission for Sports and Physical Culture, a document coded Guo Shui Fa [1993] No. 89. The concrete policy-related business questions concerning tax levied on the incomes gained from artistic and sports performances staged in China (Mainland of China) by troupes or individuals coming from abroad and 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 (Mainland of China) in the name of the organization thereof; 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 Interim Regulations of the People's Republic of China on 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 venues 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 rate of three percent.
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 Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Enterprise Income Tax Law), enterprise income tax shall be levied at a rate of 30 percent 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 rate of three percent; 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.
......
Guo Shui Fa [1994] No. 106
April 21, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in State plan, to cultural departments (bureaus) and to State Commission for Physical Culture and Sports,
The Circular Concerning Levying 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 this Administration, the Ministry of Culture and the State Commission for Sports and Physical Culture, a document coded Guo Shui Fa [1993] No. 89. The concrete policy-related business questions concerning tax levied on the incomes gained from artistic and sports performances staged in China (Mainland of China) by troupes or individuals coming from abroad and 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 (Mainland of China) in the name of the organization thereof; 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 Interim Regulations of the People's Republic of China on 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 venues 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 rate of three percent.
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 Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Enterprise Income Tax Law), enterprise income tax shall be levied at a rate of 30 percent 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 rate of three percent; 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.
......