4.The memorial halls, museums, houses of cultures, administrations of protected historic sites, art galleries, exhibition buildings, art museums and libraries hold culture activities refer to the cultural activities held by these units in their own places, which belong to tax levy scope of culture and physical education industry. Their admission revenues refer to those gained at the first gate. Admission revenues gained in the culture and religion activities held in places of religious worship refer to the admission revenues in the culture and region activities held in temples, shrines, mosques and churches.

5. The insurance to exported goods includes exported goods insurance and export credit insurance.

Article 23 The minimum threshold of Business Tax levy in Article 10 of the Regulations refers to the minimum threshold of the taxpayers' total turnover.

The applicable scope of the minimum threshold of Business Tax levy is limited to individuals.

The degree of the Business Tax levy minimum threshold is prescribed as follows:

1. For Business Tax paid according by term, the minimum threshold is 1,000-5.000 yuan per month; and

2. For Business Tax paid by times, the minimum threshold is 100 yuan of the turnover each time (daily).

The departments (bureaus) of finance and tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government should, in accordance with the actual circumstances, determine the minimum thresholds suitable to local areas within the prescribed scope and make reports to the Ministry of Finance and the State Administration of Taxation for filing.

Article 24 The business revenue items received in Article 12 of the Regulations refer to the items collected during or after completion of the taxable activities of the taxpayers.

The day of claiming receipt of business revenues in Article 12 of the Regulations refers to the day of payment date in the written contract; and if there is no written contract or the written contract fails to determine the date of payment, it should be the day of completion of taxable activities.

Article 25 For the taxpayers who transfer land use right or real assets by prepayment, the time of taxable liability shall be the day of receipt of prepayment.

For the taxpayers who provide services of construction industry or leasing industry by prepayment, the time of taxable liability shall be the day of receipt of prepayment.

For the taxpayers who falls in the case that real assets or land use right is transferred to other units or individuals without compensation in Article 5 of the Detailed Rules, the time of taxable liability shall be the day of transfer of ownership of real assets or land use right.

For the taxpayers who are qualified for the self-construction activities in Article 5 of the Detailed Rules, the time of taxable liability shall be the time of tax payment liability for sale of self-constructed buildings.

Article 26 In accordance to provisions in Article 14 of the Regulations, if the taxpayers shall report for tax payment to the competent tax authorities where taxable services arise, land or real assets is located, but fail to report tax payment within more than six months from the month when reporting on tax payment should be made, the competent tax authorities where their institutions are located or domiciled shall make up for the tax.

Article 27 The tax payment period of banks, finance companies, trust and investment companies, credit cooperatives and permanent representative offices of foreign enterprises is one quarter.

Article 28 The Detailed Rules shall take effect as of January 1, 2009.

Source: www.fdi.gov.cn