应税劳务

小规模纳税人销售货物或者应税劳务的。

Sale of goods or taxable services by small-scal e taxpayers .

用于集体福利或者个人消费的购进货物或者应税劳务；

Goods purchased or taxable services used for group welfare or personal consumption ;

向消费者销售货物或者应税劳务的；

Sale of goods or taxable services to consumers ;

经营性租赁和融资租赁是两种不同的应税劳务形态，就其内涵来说，两者之间的差异，远远多于两者之间的类同。

Business leasing and financing leasing are two different labour services subject to tax .

非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。

Goods purchased or taxable services consumed in the production of work-in-progress or finished goods which suffer abnormal losses .

对提供应税劳务、转让无形资产以及销售不动产的行为，征收营业税。

Business Tax is levied on the provision oftaxable services , the transfer of intangible assets , and the sale ofimmovable properties .

纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。

Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place .

按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。

Determined according to the average prices of similar services provided or similar immovable properties sold by the taxpayers in the most recent period .

其他单位和个人的混合销售行为，视为提供应税劳务，应当征收营业税。

A mixed sale made by other units and individuals is regarded as a provision of taxable labor services and is thus subject to business tax .

加工和修理、修配，不属于条例规定的劳务（以下称非应税劳务）。

Processing , repair and replacement shall not be included in " services as prescribed in the Regulation "( hereinafter referred to as " non-taxable services ") .

纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。蹩脚货，无人间津。

Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification , the sales amount shall be determined by the competent tax authorities .

销售应税劳务，为提供劳务同时收讫销售额或取得索取销售额的凭据的当天；

For sales of taxable labour services , the date on which the labour services are provided and at the same time as the sales value or proof of receipt of sales value is received ;

不分别核算或者不能准确核算的，其应税劳务与货物或者非应税劳务一并征收增值税，不征收营业税。

For taxpayers that have not accounted for separately or cannot account for accurately , the taxable services and goods and non-taxable services shall together be subject to value added tax , and business tax shall not be levied .

用于非应税项目的购进货物或者应税劳务；

Goods purchased or taxable services used for non-taxable items ;

非应税项目是指提供非应税劳务，转让无形资产、销售不动产、建造非生产性建筑及构筑物。

Non-taxable items refer to the provision of non-taxable services , transfer of intangible assets , sale of real properties and construction of buildings or structures not for production purposes .