Article 8 For taxpayers engaged in both taxable services and the sales of goods or non-taxable services, the sales amount of taxable services and the sales amount of goods or non-taxable services shall be calculated separately, and Business Tax shall not be levied on the sales amount of taxable services and the sales amount of goods or non-taxable services; for taxpayers that have not been calculated separately, the competent tax authorities shall determine the sales amount of their taxable services.

Article 9 The units mentioned in Article 1 of the Regulations refer to the enterprises, administrative units, institutions, military units, social communities and other units.

The individuals mentioned in Article 1 of the Regulations refer to individual industrial or commercial households and other individuals.

Article 10 Except otherwise stipulated in Article 11 and Article 12 of the Detailed Rules, the units that are liable to Business Tax shall be those that have taxable activities and receive money, goods or other economic benefits, exclusive of the internal institutions of those who are not required to handle tax registration by law.

Article 11 For the units that operate by means of contracting, leases and affiliation, the contractors, the lessees or the persons who are affiliated (hereinafter generally referred to as the contractors) conduct taxable activities where the contractors operate with other parties in the name of the employers, the lessors or the persons who affiliate others (collectively referred to as the employers) and the employers shall undertake the relevant legal liabilities, the employers shall be the taxpayers; otherwise, the contractors shall be taxpayers.

Article 12 The taxpayers for the business of central railway transportation shall be the Ministry of Railways. The taxpayers for the business of joint venture railway transportation shall be the joint venture railway companies. The taxpayers for the business of local railway transportation shall be the local organization for railway administration. The taxpayers for the business of provisional administration for infrastructure and route transportation shall be the organization for provisional administration for infrastructure routes.

Article 13 Other charges mentioned in Article 5 of the Regulations shall include handling fees, subsidies, funds, fund raising fees, profits returned, awarded fees, penalty for breach of contracts, overdue fine, interests of deferred payment, compensation, collection trusted, advance money for another, default interest and other sorts of charges, exclusive of the government funds or administrative charges collected on commission concurrently meeting the following conditions:

1. Government funds approved and established by the State Council or the Ministry of Finance and administrative charges approved and established by the State Council or the governments and the competent finance and price authorities at provincial level;

2. Printed fiscal invoices by the finance departments at or above provincial level which are issued while collecting charges; and

3. All charges shall be fully handed in to the treasury.

Article 14 If the turnover amount of the taxpayers shall be deducted due to refund of price after the turnover has been computed to pay business tax, the paid Business Tax shall be refunded or deducted from future taxable Business Tax to be paid by the taxpayers.

Article 15 For the taxable activities of the taxpayers, if the cost and rebate are indicated in the same invoice, the turnover shall be the cost after rebate; and if the rebate is indicated in a separate invoice, the turnover shall not be deducted regardless of the accounting.

Article 16 Expect of the provisions of Article 7 of the Detailed Rules, for the taxpayers who provide construction services (excluding decoration services), the sales amount shall include raw materials, equipment for projects, other materials and power cost, exclusive of the cost of equipment provided by the construction party.

Article 17 The turnover amount of the entertainment industry is the overall price and other charges collected for operating the entertainment industry, including admission fees, seat fees, song fees, charges for wines and cigarettes, drinks, tea, flowers and snacks and other charges of operating the entertainment industry.

Article 18 The trading of foreign exchange, securities, futures and other financial products in Paragraph 4 of Article 5 of the Regulations refers to the trading of foreign exchange, securities, non-goods futures and other financial products undertaken by taxpayers.

Business Tax shall not be levied on commodities futures.

Article 19 The vouchers (collectively referred to as lawfully valid vouchers) in compliance with the relevant provisions of the competent tax authorities of the State Council in Article 6 of the Regulations refer to:

1. For payment to domestic units or individuals and the activities of the units or individuals belong to the scope of Business Tax or VAT, the invoices issued by the units or the individuals shall be the lawfully valid vouchers;