| Category | TAXATION | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1997-12-03 | Effective Date | 1997-12-03 |
CIRCULAR ON ISSUING THE SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT FROM BUSINESS TAX
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Circular on Issuing the Second List of Items for the Collection of Fees(funds) Exempt From Business Tax |
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APPENDIX:SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT
(Approved by the State Council and promulgated by the Ministry of
Finance and the State Administration of Taxation on December 3, 1997)
In pursuance of the relevant provisions of the Circular on Adjusting
the Policy for Business Tax on Fees(Funds) Collected for Administrative
Purposes(Cai Shui No.[1997] 5, the Second List of Items for the Collection
of Fees(Funds) Exempt from Business Tax is hereby issued to you for
compliance in implementation.
To facilitate the implementation of the provisions of Cai Shui No. [1997]
5 Document and further standardize the policy for business tax for collection
of fees(funds) for administrative purposes, the questions relating to business
tax for the collection of fees(funds) for administrative purposes are further
clarified as follows:
I.With respect to collection of fees or funds for administrative purposes
approved by the Central Government and integrated into financial budget
management or designated financial account management, lists of items
for the collection of fees(funds) exempt from business tax shall be issued
in batches upon examination and verification of the Ministry of Finance
and the State Administration of Taxation; with respect to collection of fees
for administrative purposes approved by the provincial authorities and
integrated into financial budget management or designated financial account
management, lists of items for the collection of fees exempt from business
tax shall be issued in batches upon examination and verification of provincial departments(bureaus) of finance and local tax bureaus
and
submitted to the Ministry of Finance and the State Administration of Taxation for the record.
II.Pending integration into financial budget management and designated
financial account management for the time being, business tax shall be
levied and collected according to regulations with respect to the collection
of fees or funds already included in the lists of items exempt from business
tax. Specific measures shall be worked out by the departments(bureaus) of finance and local tax bureaus.
III.The collection of fees or funds abolished in the process of sorting
out and consolidation, if already included in the lists of items for the
collection of fees(funds) exempt from business tax, shall be automatically
deleted from the lists.
This Circular shall enter into force as of the date of promulgation.
APPENDIX:SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT
FROM BUSINESS TAX
Serial number Item Approval Document No. Competent
Department
1 License fee for Jia Fei Zi No.(91)549
Justice
lawyers’ work
2 Civil litigation Cai Wen Zi No.(96)4
fee
3 Service charge Jia Fei Zi No.(92)618
for application
for foreign law
firms
4 Survey fee Jia
Fei Zi No.(91)549
5 Registration fee Jia Fei Zi No.(91)613
for qualification
examination for
legal advisors
6 Registration fee Jia Fei Zi No.(91)539
for qualification
examination for
notary public
7 Fee for the cost Gun Control Law
Public Security
of gun control
certificates
8 Fee for the cost Jia Fei Zi No.(92)240
of special
cutters control
certificates
9 Fee for the cost
ditto
of explosives
control
certificates
10 Fee for the cost ditto
of census register
certificates
11 Fee for the cost ditto
of residents’
identity cards
12 Visa fee and
ditto
certificate fee
for foreigners
13 Service charge
ditto
and certificate
fee for entry
and exit
applications by
citizens
14 Fee for
certificates for ditto
travel to and from
Hong Kong and Macao
15 Service charge for ditto
application for
Chinese citizenship
16 Automotive vehicles ditto
management fee
17 Drivers management ditto
fee
18 Bedding and clothing ditto
management fee
19 Fee for the cost ditto
of frontier
inspection
certificates
20 Fee for outside- ditto
port frontier
inspection
supervision
21 Collection of fee ditto
for inspection book of
vessels travelling
to and from Hong Kong
and Macao
22 Fee for certificates ditto
for sea-bound vessels
and crew
23 Fee for production Ji Jia Ge No.(94)238
license for fire
extinguisher products
24 Fee for production ditto
license for burglar
alarm controls
25 Fee for production ditto
license for active
infrared intrusion
probes
26 Licenses for special Ji Jia Ge No.(94)916
trades
27 Handling charge for Jia Fei Zi No.(92)175
major and
catastrophic
traffic accidents
28 Passport fee Jia
Fei Zi No.(92)198 Foreign Affairs
29 Certification fee ditto
30 Visa processing fee ditto
foreign citizens
collected by
Chinese embassies
and consulates in
foreign countries
31 Notary and translation ditto
fee collected by
Chinese embassies
and consulates in
foreign countries
32 Registration fee Jia
Fei Zi No.(92)249 Civil Affairs
for associations
and societies
33 Fee for Marriage ditto
certificates
34 Service charge ditto
for the registration
of marriage,
restoration of a
marriage and divorce
involving foreign
nationals
35 Registration fee Jia
Fei Zi No.(92)349
for adoption
36 Management fee Jia
Fei Zi No.(92)249
for social welfare
production
37 Fee for adoption Cai
Zong Zi No.(97)10
services
38 Enterprise Jia
Fei Zi No.(92)414 Industry and
registration fee
Commerce
39 Registration fee ditto
for individual
households of industry
and
commerce
40 Registration fee ditto
for advertising
management units
41 Trademark
Cai Zong Zi No.(95)88
registration fee
42 Management fee for Jia Fei Zi No.(92)414
country markets
43 Management fee for ditto
individual households
of industry and
commerce
44 Arbitration fee and ditto
certification fee for
economic contracts
45 Fee for the cost of ditto
model copy of
economic contracts
46 Fee for the cost of Ji Jia Ge No.(94)830
Personnel
special technique
qualification
ceertificate
47 Fee for certificates Ji Jia Ge No.(95)611
of workers’ technical
positions in organs &
institutions
48 Training fee for Jia
Fei Zi No.(92)253
high-ranking public
servants
49 Registration and Ji
Wu Jia No.(93)24
examination fee
for economists’
qualification
examination
50 Fee for the cost Jia
Fei Zi No.(92)268 Labor
of wage fund
management manual
51 Fee for the cost ditto
of employment
certificate for
foreigners
52 Fee for labor
ditto
insurance certificate
for workers and staff
members in foreign aid
projects
53 Fee for qualification ditto
certificates for
technicians
54 Fee for qualification ditto
certificates for
high-grade technicians
55 Fee for technical ditto
grade certificates
56 Fee for operation ditto
certificates for
personnel in
special operations
57 Fee for qualification ditto
certificates for safe
production in rural
and township coal mine
pits
58 Fee for employment Ji Jia Ge No.(94)812
certificates for
personnel of Taiwan,
Hong Kong and Macao
59 License fee for Ji
Jia Ge No.(95)339
boiler pressure
container production
60 Labor dispute
Jia Fei Zi No.(92)268
arbitration fee
61 Labor contract ditto
certification fee
62 Inspection fee for ditto
special articles for
labor protection
63 Inspection fee for ditto
general articles for
labor protection
64 Inspection fee for ditto
boilers and pressure
containers
65 Inspection fee for ditto
vocational safety
an hygiene and
environmental
safety and hygiene
66 Service charge for Jia Fei Zi No.(92)293
Customs
customs surveillance
and control
67 Service charge for ditto
the approval of international
containers
68 Fee for certificates ditto
for import and export
of goods
69 Fee for the cost of ditto
enforcing blockade
by customs
70 Service charge for ditto
the registration of clearing
units
71 Service charge for ditto
import commodities
tax refund
72 Fee for documents ditto
73 Surcharge for delaying ditto
declaration of import
goods
74 Service charge for ditto
surveillance and
control of goods
in warehouses under
export surveillance
and control
75 Fee for putting on Ji Wu Jia No.(95)1594
record intellectual
property rights
protection
76 Adjustment fee for ditto
ATA documents book
77 Training, examination Jia Fei Zi No.(92)293
and certificate
issuing fees for
customs clearers
78 Documents checking ditto
fee
79 Vehicle inspection ditto
fee
80 Patent fee
Ji Jia Ge No.(94)971 Patents
81 Registration and Jia
Fei Zi No.(92)332
examination fee for
patents agents’
qualification
examination
82 Archive fee Jia Fei Zi No.(92)130&n