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NOTICE OF THE STATE TAXATION ADMINISTRATION ON THE ISSUE OF TURNOVER OF AGENCY |
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(No. 69 [2003] of the State Taxation Administration promulgated on June 18, 2003) |
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SUBJECT : CORPORATE TAX; TURNOVER; AGENCY |
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 06/18/2003 |
IMPLEMENT DATE : 06/18/2003 |
LENGTH : 225 words |
TEXT : |
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Recently, reports are made to us from some regions that the service entities are entrusted by official organs, organizations, enterprises and public institutions to offer dining cards recorded with a certain sum of money to the employees of the entrusting parties, and the card holders then go to the catering enterprises designated by the service entities for consumption. The service entities transfer the dining expenses prepaid by the entrusting parties to the catering enterprises, and charge service fees from the entrusting parties and the catering enterprises. With regard to the issue on how to levy business tax on the service entities, we hereby give our notice as follows:
What the service entities engage in is the catering intermediary service, and the business tax shall be levied according to the tax items of the "service" and the items of the "agency ". In accordance with the provisions in the "Notice of the State Taxation Administration Concerning Business Tax" (No. 76 [1995] of the State Taxation Administration) that the turnover in agency shall be the remuneration amount actually obtained by the tax payer engaging in agency business, and the turnover of a service entity engaging in the catering intermediary service shall be the intermediary service fee actually charged from the entrusting parties and the catering enterprises, excluding the dining expenses it transferred on behalf the entrusting party.
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