ed by the Ministry of Finance.
Article 6
     The following items shall be exempt from Business Tax:
     (1) Nursing services provided by nurseries, kindergartens, homes  for the aged,  welfare  institutions  for  the  handicapped,  matchmaking  and funeral services.
     (2) Services provided on individual basis by the disabled.
     (3) Medical services provided by hospitals, clinics and other medical institutions.
     (4) Educational services provided by schools  and  other  educational institutions;  and  services  provided  by   students   participating   in work-study programs.
     (5)  Agricultural  mechanical  ploughing,  irrigation  and  drainage,prevention and  treatment  of  plant  diseases  and  insect  pests,  plant protection, insurance  for  farming  and  animal  husbandry,  and  related technical training services; breeding and the prevention and treatment  of diseases of poultry, livestock and aquatic animals.
     (6) Admission fees for  cultural  activities  conducted  by  memorial hall, museum, cultural centre, art gallery, exhibition  hall,  academy  of painting and calligraphy, library and cultural protective units; admission fees  for  cultural  and  religious  activities  conducted  at  places  of religious worship.
     Except as stipulated  in  the  above  paragraphs,  the  Business  Tax exemption and reduction items shall be regulated  by  the  State  Council. Local governments or departments shall not regulate any tax  exemption  or reduction items.

Article 7
     For taxpayers engaged  in  tax  exempt  or  tax  reduced  items,  the turnover shall be accounted for separately. if the turnover has  not  been separately accounted for, no exemption of reduction is allowed.
Article 8
     For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
Article 9
     The time at which a liability to Business Tax  arises  shall  be  the date on which the business proceeds are received or documented evidence of right to collect business proceeds is obtained by the taxpayer.
Article 10
     Business Tax shall be collected by the tax authorities.
Article 11
     Business Tax withholding agents are as follows:
      (1)  For  financial  institutions  entrusted  to  grant  loans,  the entrusted financial institutions shall be the withholding agents.
     (2) For sub-contracting of construction  and  installation  business, the main contractors shall be the withholding agents.
     (3) Other  withholding  agents  as  stipulated  by  the  Ministry  of Finance.
Article 12
     The place for the payment of Business Tax is as follows:
     (1) Taxpayers providing taxable services shall report and pay tax  to the local competent tax authorities where the taxable services take place.Taxpayers engaged in the transportation business shall report and pay  tax to the local competent tax authorities where the business establishment is located.
     (2) Taxpayers transferring land use rights shall report and  pay  tax to the  local  competent  tax  authorities  where  the  land  is  located.Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
     (3) Taxpayers selling immovable properties shall report and  pay  tax to the local competent tax authorities where the immovable properties  are located.
Article 13
     The Business Tax assessable period shall  be  five  days,  ten  days,fifteen days or one month. The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the  magnitude of the tax payable of the  taxpayers;  tax  that  cannot  be  assessed  in regular periods may be assessed on a transaction-b