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
云南省德宏傣族景颇族自治州人民政府办公室


德政办发〔2008〕106号



德宏州人民政府办公室关于印发《芒市会堂管理暂行办法》的通知



州直各单位，中央省驻德宏各单位：

《芒市会堂管理暂行办法》经第十三届州人民政府第一次常务会议研究，现印发你们，请遵照执行。



德宏州人民政府办公室　

二○○八年五月二十三日





芒市会堂管理暂行办法



第一章　总　则

第一条　为加强和规范芒市会堂（以下简称会堂）的管理，明确经营范围、落实管理责任，为各类会议、会（接）见提供文明、科学、优质、高效的服务，更好地发挥会堂的功能和作用，制定本暂行办法。

第二条　会堂的管理按照“管理科学化、保障法制化、服务社会化”的要求，全面加强管理，不断提高办会质量和服务水平，把会堂建成对内服务、对外经营的基地。

第三条　会堂设置：会堂内设主报告厅1个、新闻发布厅1个、中型会议室11个、小型会议室6个、内外宾接待室2个、休息室2个。

第四条　会堂由州机关事务管理局管理，主要职责是：

（一）负责会堂的日常管理、设施维护、检测和修理。

（二）承接和办理各类会议。

（三）负责会堂的电梯、给排水、供电、空调、音响及通风系统的运转；负责会议厅同声传译系统的管理使用。

（四）负责大小会议厅、接待室、休息室及公共区域的卫生保洁工作。

（五）负责会堂广场设施系统（绿化草坪照明及广场灯等）的启闭。

第二章　日常管理

第五条　会堂工作人员应做到举止文明，礼貌待人，仪容整洁，讲究卫生，爱护公物，维持会堂的良好工作秩序。

第六条　会堂公共区域（门厅、过道、卫生间等）不准堆放杂物，不准乱贴、乱画，随时保持清洁畅通。

第七条　工作人员须妥善使用各种设施设备（供水、供电、通讯、电梯、消防、卫生、排污等），如需改变会议室内的设施、现状和用途，须按有关程序报批。

第八条　应按载员规定和操作程序使用电梯，不准用电梯超负荷运送重物，不挤乘电梯，防止造成设备损坏或人员伤害。

第九条　工作人员要增强安全意识，自觉遵守有关消防安全管理规定。禁止向窗外乱扔杂物、倾倒污水，禁止在楼内焚烧废纸、乱搭电源，禁止携带或存放易燃易爆物品。

第三章　会议区的管理

第十条　会议区的范围是主报告厅、新闻发布厅、11个中型会议室、6个小型会议室、2个接待室。

第十一条　会议区主要为州委、州人大、州政府、州政协提供服务，同时为州级各部门提供服务。

第十二条　为充分发挥会堂的功能作用，将其作为宣传展示德宏的一个窗口，会议区在确保为本级服务的基础上，面向社会开放，为省级、国家级和国际性的会议、论坛、报告会、新闻发布、文艺汇演等提供服务。

第十三条　为确保会议中心的安全，各会议厅均为无烟会议厅；重要会议，主办单位负责事先与保卫部门联系，以便采取相应保卫措施。

第十四条　州机关事务管理局需保持会议区音响、供电、空调、同声传译等系统设备、物品完好，确保会议区各类设备的正常运行，定期进行检查、保养和清洁。对会议区要补充更换的设备、物品，要及时提出更换补充建议，经报批后更换。

第十五条　会议厅的使用按以下规定办理

（一）会议主办单位，提前2天将会议时间、地点及相关要求书面通知州机关事务管理局，并提前半天到会堂检查验收会场，重大活动、重要接待等特殊会议，需提前5天通知州机关事务管理局，提前1天检查验收会场。

（二）常规性会议，会场布置、音响调试由州机关事务管理局负责；重大活动、重要接待等特殊会议，会场布置、音响调试、清场、封场由相关单位会同州机关事务管理局共同完成。

（三）会堂会议室实行有偿使用，原则上各承办会议单位须在会议结束前结清相关费用。

（四）会议室各项设备设施，承办会议单位、个人不得随意搬动，如有损坏照价赔偿。

第十六条　会议服务规范

（一）会前准备

1、服务人员要了解会议名称、时间、规模及有关要求。

2、确保会议室、休息室及公共卫生间整洁有序。

3、认真布置会场，按要求制作横标、摆放鲜花、放置座位、依职位高低或主宾顺序安排座次。

4、会议用水、消毒茶具、话筒及备用纸、笔等必须提前准备就序。

（二）会间服务

1、参会人员到达时，服务人员要礼貌迎接；在主席台就座的领导到达后，服务员先引入休息室，送上热茶及毛巾。

2、服务人员应遵守岗位职责和安全保密制度，按照服务规范认真开展服务。

3、服务员10至15分钟上一次开水，并适时送上热毛巾（按会议规格）。主席台服务人员上水时，做到仪态端庄、举止文雅、脚步轻盈、动作快捷无误。

（三）会后清理

1、会议结束，参会人员全部退场后，应及时关闭电器，检查、清扫会场，发现遗留物品应及时退还或妥善处理。

2、会议结束后，会议厅、休息室必须恢复原样，确保整洁。

第四章　服务收费

第十七条　会议服务收费标准

会堂各会议厅（室）收费标准由州机关事务管理局报州政府批准后，按以下标准执行：

以上费用包括会场布置、热毛巾、茶水、同声传译及音响服务；矿泉水、会标、席卡、背景版制作、鲜花、水果、绿色植物等按实结算。

第十八条　所有收费按规定全额上交州财政，返还款项主要用于添补会堂设施设备的维修和聘用人员工资开支。

第五章　附　则

第十九条　本办法由州机关事务管理局负责解释。

第二十条　本办法自2008年1月1日起执行。