第一条 在中华人民共和国境内提供本条例规定的劳务(以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳营业税。
Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as ‘taxable services'), the transfer of intangible assets or the sale of immovable properties within the territory of the People's Republic of China shall be taxpayers of Business Tax (hereinafter referred to be ‘taxpayers'), and shall pay Business Tax in accordance with these Regulations.
第二条 营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
Article 2 The taxable items and tax rates of Business Tax shall be determined in accordance with the attached to these Regulations.
税目、税率的调整，由国务院决定。
Any adjustments to the taxable items and tax rates shall be determined by the State Council.
纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。
The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the People's governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these Regulations.
第三条 纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、转让额、销售额(以下简称营业额)；未分别核算营业额的，从高适用税率。
Article 3 For taxpayers engaged in taxable activities under different tax items, the turnover, transfer and sales amounts (hereinafter referred to as ‘turnover') under different taxable items shall be accounted for separately.
If the turnover has not been accounted for separately, the higher tax rate shall apply.
第四条 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：
Article 4 For taxpayers providing taxable services, transferring intangible assets on selling immovable properties, the tax payable shall be computed according to the turnover and the prescribed tax rates.
The formula for computing the tax payable is as follows:
应纳税额以人民币计算。
The tax payable shall be computed in Renminbi, The turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market.
纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
The tax payable shall be computed in Renminbi, The turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market.
第五条 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用；但是，下列情形除外：
Article 5 The turnover of the taxpayers shall be the total consideration and all other changes receivable from the payers for the provision of taxable services transfer of intangible assets or sales of immovable properties by the taxpayers, except for the following situations:
(一)运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。
(1) For transportation enterprises which carry passengers or cargoes from the territory of the People's Republic of China to over seas locations and trans-ship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the sub-contracted transportation enterprises.
(二)旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。
(2) For travel enterprises which organize tourist groups to travel outside the territory of the People's Republic of China and sub-contract to other travel enterprises overseas, the turnover shall be the balance of the tourist charges for the whole journey less the payments made to those sub-contracted travel enterprises.
(三)建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
(3) For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub- contractors.
(四)转贷业务，以贷款利息减去借款利息后的余额为营业额。
(4) For re-lending businesses, the turnover shall be the balance of interest on lending less the interest on borrowing.
(五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。
(5) For businesses buying and selling foreign currencies, marketable securities and futures, the turnover shall be the balance of the selling prices less the buying prices.
(六)财政部规定的其他情形。
(6) Other situations as regulated by the Ministry of Finance.
第六条 下列项目免征营业税：
Article 6 The following items shall be exempt from Business Tax:
(一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务；
(1) Nursing services provided by nurseries, kindergartens, homes for the aged, welfare institutions for the handicapped, matchmaking and funeral services.
(二)残疾人员个人提供的劳务；
(2) Services provided on individual basis by the disabled.
(三)医院、诊所和其他医疗机构提供的医疗服务；
(3) Medical services provided by hospitals, clinics and other medical institutions.
(四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；
(4) Educational services provided by schools and other educational institutions; and services provided by students participating in work-study programs.
(五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；
(5) Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and animal husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals.
除前款规定外，营业税的免税、减税项目由国务院规定。
Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.
第七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的营业额；未单独核算营业额的，不得免税、减税。
Article 7 For taxpayers engaged in tax exempt or tax reduced items, the turnover shall be accounted for separately. if the turnover has not been separately accounted for, no exemption of reduction is allowed.
第八条 纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.