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
湖南省重大建设工程和可能发生严重次生灾害建设工程地震安全性评价管理办法
湖南省人民政府
湖南省重大建设工程和可能发生严重次生灾害建设工程地震安全性评价管理办法
湖南省人民政府
（1999年12月16日省人民政府第63次常务会议通过，自2000年4月1日起施行。）
第一条 为了加强重大建设工程和可能发生严重次生灾害建设工程地震安全性评价的管理，科学地确定建设工程的抗震设防要求，确保建设工程具有抗御地震灾害的能力，防御和减轻地震灾害损失，保护人民生命和财产安全，根据《中华人民共和国防震减灾法》（以下简称《防震减灾
法》），结合本省实际，制定本办法。
第二条 本办法所称重大建设工程和可能发生严重次生灾害的建设工程地震安全性评价，是指兴建重大建设工程和可能发生严重次生灾害的建设工程时，由取得地震安全性评价许可证书的单位对该建设工程所在地的地震烈度、地震危险性、地震动参数、地震地质稳定性、地震灾害等进
行复核、分析、确定、预测，并提出抗震设防意见的活动。
第三条 本办法所称重大建设工程，是指对社会有重大价值或者有重大影响的工程；可能发生严重次生灾害的建设工程，是指受地震破坏后可能引发水灾、火灾、爆炸、剧毒或者强腐蚀性物质大量泄漏和其他严重次生灾害的建设工程。重大建设工程和可能发生严重次生灾害的建设工程
的具体目录由本办法附件规定。
第四条 县级以上人民政府地震行政主管部门或者负责管理地震工作的机构（以下简称地震行政主管部门）负责本行政区域内地震安全性评价工作的管理和监督。
第五条 本省行政区域内兴建重大建设工程和可能发生严重次生灾害的建设工程，必须依照本办法进行地震安全性评价，并依据评价结果，确定抗震设防要求，进行抗震设防。
前款规定以外的建设工程，可以不进行地震安全性评价，但必须按照国家颁布的地震烈度区划图或者地震动参数区划图规定的抗震设防要求，进行抗震设防。
第六条 从事地震安全性评价工作的单位，必须取得国家或者省地震行政主管部门核发的地震安全性评价许可证书，并按照许可证书确定的级别及业务范围开展评价工作。
第七条 符合下列条件的地震科研机构、工程地质勘查、工程设计等法人单位，经省级主管部门签署意见后，可以向省地震行政主管部门申领地震安全性评价许可证书：
（一）具有从事地震安全性评价工作的专业技术人员；
（二）具有与开展评价工作相适应的实验、测试、分析手段、技术装备和软件系统；
（三）熟悉地震安全性评价工作的技术规范；
（四）有完善的质量、技术管理制度；
省外从事地震安全性评价的单位在本省行政区域内从事地震安全性评价的，应当到建设工程所在地地震行政主管部门进行资格验证。
第八条 依据本办法规定必须进行地震安全性评价的建设工程，在进行可行性论证时，建设单位应当委托具有地震安全性评价许可证书的单位进行地震安全性评价，并报当地地震行政主管部门备案。
第九条 建设单位委托评价单位进行地震安全性评价，应当由双方签订合同，明确双方的权利、义务，确保评价工作顺利进行。
第十条 评价单位进行地震安全性评价，必须遵守国家地震行政主管部门颁布的有关技术规范和要求，所得数据必须准确可靠，不得弄虚作假。
第十一条 地震安全性评价工作结束后，评价单位应当编制地震安全性评价报告，并将地震安全性评价报告和有关资料报省或者国家地震行政主管部门审定。
评价单位应当在签订合同后30日内提出评价报告。因特殊情况需要延长时间的，应当报当地地震行政主管部门批准。
第十二条 省地震行政主管部门审定地震安全性评价报告，应当由省地震安全性评定委员会或者报国家地震安全性评定委员会提出评定意见。
省地震安全性评定委员会由省地震、计划、建设等有关部门及单位的技术或者管理专家组成。
省地震行政主管部门审定地震安全性评价报告，应当在接到评价报告之日起15日内完成。因特殊情况需要延长时间的，应当告知建设单位并说明理由。
第十三条 建设单位编写的建设项目的可行性研究报告中，应当有地震安全性评价的内容，并将经过审定的地震安全性评价报告作为必备文件报计划行政主管部门审批。
第十四条 按照本办法规定必须进行地震安全性评价的建设工程，建设单位必须按照根据地震安全性评价结果确定的抗震设防要求进行抗震设防。对不按规定进行抗震设防的，有关部门不得办理开工等有关手续。
第十五条 建设单位不按照本办法规定进行地震安全性评价工作，或者不按照根据地震安全性评价结果确定的抗震设防要求进行抗震设防的，由县级以上人民政府地震行政主管部门责令改正，并依照《防震减灾法》第四十四条的规定，处1万元以上10万元以下的罚款。
第十六条 未取得地震安全性评价许可证书或者超越许可证书范围、不按照地震安全性评价工作规范进行地震安全性评价工作的，其评价结果无效，由县级以上人民政府地震行政主管部门责令改正，可以并处1万元以下的罚款。给建设单位造成损失的，依法承担民事责任。
第十七条 违反本办法规定，有下列行为之一的，由县级以上人民政府建设行政主管部门或者其他有关专业主管部门按照职责权限责令改正，并依照《防震减灾法》第四十五条的规定，处1万元以上10万元以下的罚款。
（一）不按照抗震设计规范进行抗震设计的；
（二）不按照抗震设计进行施工的。
第十八条 当事人对有关部门依照本办法规定作出的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。
第十九条 地震、建设等行政主管部门及其工作人员玩忽职守、滥用职权、徇私舞弊的，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第二十条 本办法自2000年4月1日起施行。
附件：必须进行地震安全性评价的建设工程目录
一、重大建设工程
（一）省以上的电视调频广播发射塔建筑；国际电信楼、国际卫星地球站、省中心长途邮电通信枢纽；
（二）研究、中试生产和存放剧毒生物制品和天然人工细菌与病毒（如鼠疫、霍乱、伤寒等）的建筑；三级特等医院的住院部、医技楼，百万人口以上城市的医疗中心；
（三）公路、铁路干线上的特大桥梁、300米以上的隧道及立交桥工程，铁路特大型站的候车楼，国际、国内主要干线中的航空站楼；
（四）百万人口以上城市的电力调度中心，单机容量30万千瓦以上或者规划容量100万千瓦以上的火力发电厂、75万千瓦以上的水电厂、50万伏以上的变电所和50万伏以上大跨越塔；
（五）坚硬、中硬场地上80米以上或者中软、软弱场地上60米以上高层建筑工程；百万人口以上城市的各类救灾应急指挥机构用房。
二、可能发生严重次生灾害的建设工程
（一）核电站和核设施工程；
（二）大、中型化工企业大型基本建设项目的生产设施；
（三）贮油3万立方米以上、贮气10万立方米以上的设施和贮存易燃易爆、剧毒或强腐蚀物质的仓库；
（四）容量在3000万立方米以上的水库大坝。
三、国务院及其有关部门、省地震与省计划或者其他有关部门规定必须进行地震安全性评价的其他建设工程。
2000年2月17日
