国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局
国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局
各省、自治区、直辖市、计划单列市税务局、文化厅（局）、体委：
一九九三年九月二十日我局与文化部、国家体委联合下发了国税发〔1993〕089号《关于来我国从事文艺演出及体育表演收入应严格依照税法规定征税的通知》，现对外国及港、澳、台地区团体或个人在我国（大陆）从事文艺演出和体育表演所取得收入征税的具体政策业务问题
，明确如下：
一、外国或港、澳、台地区演员、运动员以团体名义在我国（大陆）从事文艺、体育演出，对该演出团体及其演员或运动员个人取得的收入，应按照以下规定征税：
（一）对演出团体应依照《中华人民共和国营业税暂行条例》（以下简称营业税暂行条例）的有关规定，以其全部票价收入或者包场收入减去付给提供演出场所的单位、演出公司或经纪人的费用后的余额为营业额，按3％的税率征收营业税。
（二）演出团体凡能够提供完整、准确费用支出凭证的，依照《中华人民共和国外商投资企业和外国企业所得税法》（以下简称企业所得税法）的有关规定，应对演出团体的收入总额减除实际支出的费用后的余额，按30％的税率征收企业所得税，并按3％的税率征收地方所得税；对
演出团体实际支付给演员或运动员个人的报酬部分，依照《中华人民共和国个人所得税法》（以下简称个人所得税法）的有关规定征收个人所得税。
（三）演出团体不能提供完整、准确的费用支出凭证，不能正确计算应纳税所得额的，在计算征收企业所得税时，根据企业所得税法实施细则第十六条规定的原则，应以其收入总额减除支付给演员、运动员个人的报酬部分和相当于收入总额30％的其他演出费用后的余额，依照企业所
得税法规定的税率征收企业所得税和地方所得税；对上述支付给演员、运动员个人的报酬部分，依照个人所得税法的规定，由演出团体支付报酬时代扣代缴个人所得税。对没有申报支付给演员、运动员个人报酬额的或未履行代扣代缴义务的，应以其收入总额减除上述相当于收入总额30％
的其他演出费用的余额视为该演出团体的应纳税所得额，依照企业所得税法计算征收企业所得税和地方所得税。对演员或运动员个人不再征收个人所得税。
（四）对本条第（二）、（三）款中所述演出团体支付给演员、运动员个人的报酬，凡是演员、运动员属于临时聘请，不是该演出团体雇员的，应依照个人所得税法的规定，按劳务报酬所得，减除规定费用后，征收个人所得税；凡是演员、运动员属该演出团体雇员的，应依照个人所得
税法的规定，按工资、薪金所得，减除规定费用后，征收个人所得税。
二、对外国或港、澳、台地区演员、运动员以个人名义在我国（大陆）从事演出、表演所取得的收入，应以其全部票价收入或者包场收入减去支付给提供演出场所的单位、演出公司或者经纪人的费用后的余额为营业额，依3％的税率征收营业税；依照个人所得税法的有关规定，按劳务
报酬所得征收个人所得税。
三、对演出团体或个人应向演出所在地主管税务机关申报缴纳应纳税款的，具体可区别以下情况处理：
（一）演出团体及个人应缴纳的营业税，应以其在一地的演出收入，依照营业税暂行条例的有关规定，向演出所在地主管税务机关申报缴纳。
（二）演出团体应缴纳的企业所得税和地方所得税，应以其在一地的演出收入，依照企业所得税法及其实施细则和本通知的有关规定，计算应纳税所得额及税款，并向演出所在地主管税务机关申报缴纳。按本通知第一条第二款所述依实际费用支出计算纳税的演出团体，在全部演出活动
结束后，可在与其签订演出合同的中方接待单位所在地主管税务机关，办理企业所得税结算手续。
（三）演员、运动员个人应缴纳的个人所得税，应以其在一地演出所得报酬，依照个人所得税法的有关规定，在演出所在地主管税务机关申报缴纳。属于劳务报酬所得的，在一地演出多场的，以在一地多场演出取得的总收入为一次收入，计算征收个人所得税。
（四）主管税务机关可以指定各承包外国、港、澳、台地区演出、表演活动的演出场、馆、院或中方接待单位，在其向演出团体、个人结算收入中代扣代缴该演出团体或个人的各项应纳税款。凡演出团体或个人未在演出所在地结清各项应纳税款的，其中方接待单位应在对外支付演出收
入时代扣代缴该演出团体或个人所欠应纳税款。对于未按本通知有关规定代扣代缴应纳税款的单位，应严格依照《中华人民共和国税收征收管理法》的规定予以处理。
四、各中方接待单位在对外签订演出或表演合同后的七日内，应将合同、资料报送各有关演出、表演活动所在地主管税务机关，对于逾期不提供合同资料的，可依照企业所得税法及有关法规予以处理。
本通知自文到之日起执行。
CIRCULAR ON THE QUESTION CONCERNING TAX ON ARTISTIC AND SPORT PER-FORMANCES GIVEN BY OVERSEAS TROUPES OR INDIVIDUALS IN CHINA
(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 106)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and cities with independent planning, to cultural
departments (bureaus) and to State Commission for Physical Culture and
Sports:
The Circular Concerning the Levy of Tax Strictly in Accordance With
the Stipulations of the Tax Law on the Incomes Gained From Artistic and
Sports Performances Given in China, was issued on September 20, 1993
jointly by our Administration, the Ministry of Culture and the State
Commission for Sports and Physical Culture, a document Coded Guo Shui Fa
[1993] No. 089. The concrete policy-related business questions concerning
tax levied on the incomes gained from artistic and sports performances
staged in China (Chinese Mainland) by troupes or individuals coming from
abroad and from the regions of Hong Kong, Macao and Taiwan are hereby
clarified as follows:
I. For performers and athletes from abroad or from the regions of
Hong Kong, Macao and Taiwan who stage artistic and sports performances in
China (Chinese mainland) in the name of organization; tax shall be levied
on the incomes gained by art troupes and their performers or by individual
athletes in accordance with the following stipulations:
(1) In line with the related stipulations of the Provisional
Regulations of the People's Republic of China Concerning Business Tax
(hereinafter referred to as Provisional Regulations Concerning Business
Tax), after subtracting the expenses paid to the units, performing
companies or brokers who provide performing venus from all income gained
from ticket price or from booking the whole theatre or stadium, the
balance shall be regarded as the business volume on which business tax is
levied at a 3 percent rate.
(2) For performing troupes which can provide complete and accurate
certificates showing their outlay of expenses, according to the related
stipulations of the Income Tax Law of the People's Republic of China on
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Enterprise Income Tax Law), enterprise income tax shall be
levied at a 30 percent rate on the balance of the performing troupes'
total income amount after subtracting the expenses actually paid and local
income tax shall be levied at a 3 percent rate; individual income tax
shall be levied on the remuneration actually paid by the performing
troupes to individual performers or athletes in accordance with the
related stipulations of the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Individual Income Tax Law).
(3) For performing troupes which cannot provide complete and accurate
certificates showing the outlay of expenses and cannot correctly calculate
the amount of taxable income, while calculating and levying enterprise
income tax, in accordance with the principle stipulated in Article 16 of
the Detailed Rules for the Implementation of the Enterprise Income Tax
Law, enterprise income tax and local income tax shall be levied at the tax
rate stipulated in the Enterprise Income Tax Law on the balance of their
total income amount after subtracting the remuneration paid to individual
performers and athletes and other performing expenses equivalent to 30
percent of the total income value; with regard to the remuneration paid to
individual performers and athletes as mentioned above, individual income
tax shall be withheld by the performing troupe when it pays the
remuneration in accordance with the stipulations as set in the Individual
Income Tax Law, with regard to performing troupes which have not declared
the amount of payments of remuneration to individual performers and
athletes or fail to fulfill the withholding obligations, the balance of
their total income value after subtracting other performing expenses
equivalent to 30 percent of the total value of income as mentioned above
should be regarded as the amount of payable income of that performing
troupe, enterprise income tax and local income tax shall be calculated and
levied in accordance with the Enterprise Income Tax Law. No more
individual income tax shall be levied on individual performer or athletes.
(4) In regard to the remunerations paid by the performing troupe as
mentioned in Clauses 2 and 3 of this Article to individual performers and
athletes, the performers and athletes who are invited temporarily and are
not employees of the performing troupe, individual income tax shall be
levied on the income from labor service remuneration after subtracting the
prescribed expenses in accordance with the stipulations of the Individual
Income Tax Law; for performers and athletes who belong to employees of the
performing troupe, individual income tax shall be levied on the wage and
salary incomes after subtracting the prescribed expenses in accordance
with the stipulations of the Individual Income Tax Law.
II. For the incomes gained from performances staged in China (Chinese
Mainland) by performers or athletes from abroad or from Hong Kong, Macao
and Taiwan in personal name, the balance of incomes from all ticket price
or from booking whole theatre or venues after subtracting the expenses
paid to units, performing companies or brokers who provide performing
venus is regarded as the business volume on which business tax shall be
levied at a 3 percent rate; in line with the related stipulations of the
Individual Income Tax Law, individual income tax shall be levied on the
income from labor service remunerations.
III. With regard to performing troupes or individuals who should
declared payments of payable tax to competent tax authorities in the
location where performances are staged, the matter shall be dealt with
concretely in accordance with the following different situations:
(1) Performing troupe and individuals shall pay business tax, they
shall declare payment of business tax to the competent tax authorities in
the location where performances are staged on the income from performances
staged at one locality in accordance with related stipulations of the
Provisional Regulations on Business Tax.
(2) For the enterprise income tax and local income tax which the
performing troupe should pay, the amount of taxable income and tax payment
are calculated on the basis of the income from performances staged in one
locality in accordance with the related stipulations of the Enterprise
Income Tax Law and the Detailed Rules for its Implementation and this
Circular, the performing troupe shall declare tax payment to competent tax
authorities at the location where performances are staged. The performing
troupe which calculates tax payment on the basis of the outlay of actual
expenses as mentioned in Clause 2 of Article 1 of this Circular shall,
after the end of all performing activities, perform the procedures for
settlement of enterprise income tax with the competent tax authorities at
the location of Chinese reception unit with whom it signs the performing
contract.
(3) For the individual income tax which performers and athletes
should pay, they shall declared tax payment with competent tax authorities
at the location where performances are staged in accordance with the
related stipulations of the Individual Income Tax Law for the
remunerations gained from performances given at one locality. For income
belonging to labor service remuneration and performances staged on several
occasions at one locality, the total income gained from performances given
on several occasions at one locality is regarded as a lump sum income on
which individual income tax is calculated and levied.
(4) Competent tax authorities can designate various venues, halls,
theatres or Chinese reception units to contract to provide spaces for the
performing activities staged by performing troupes or individuals from
abroad, or from Hong Kong, Macao and Taiwan, they should withhold various
payable taxes for the performing troupes or individuals from the incomes
settled with these troupes and individuals. If the performing troupes or
individuals who have not yet cleared off various payable taxes in the
locality where performances are staged, when paying for the income from
performances to other units, the Chinese reception units should withhold
the payable tax owed by the performing troupes or individuals. Units which
fail to withhold the payable tax in accordance with the related
stipulations of this Circular shall be dealt with strictly in accordance
with the stipulations of the Tax Collection and Management Law of the
People's Republic of China.
IV. Various Chinese reception units shall, within seven days after
signing performance contracts with units from outside, send the contracts
and materials to competent tax authorities at the location where
performing activities are staged, those who fail to provide contracts and
materials by exceeding the time limit shall be dealt with in accordance
with the Enterprise Income Tax Law and related regulations.
This Circular goes into effect from the day of receipt of the
document.
1994年4月21日
关于法经济学，答法律经济学
龙城飞将
雅典学园网友 法律经济学 在我的小文章《小议法经济学》下留言，我在网站上对他进行回应，发现又是发不上去，只好将回应的文字写在下面：
1. 什么是法经济学？
简单来说，法经济学就是以经济学的方法研究法学问题。我在《小议法经济学》一文中已经叙述清楚了。
2. 法经济学是不是很难学？
不难学。只要学会若干个经济学的主要概念与范畴，就可以就行法经济学研究。
这些概念与范畴包括：收入、收益或利益，支出、成本或损失，供应与需求，选择、比较等。当然，可以更时髦一点，弄几个法学专业人的不很懂的名词，如机会成本、交易成本、科斯定理（也许这个词现在一些法学的人可以炫耀了）、理性预期、博弈、效用最大化、外部性、道德风险等，更能唬人。
3. 法经济学会不会分为一些流派？
法经济学分为若干个流派是必然的，因为经济学本身就是流派林立。经济学虽然是一种方法论，但经济学亦受不同的世界观和更为抽象的方法论影响，所以经济学亦有许多流派，分为许多主义。
4. 同一个问题，不同的人用法经济学进行研究，结论会不会是相同的？
答案是否定的。
同一个法学问题，用不同的经济学进行分析，可以有不同的结论，而且必然会出现不同的结论。因为人们的世界观和出发点不同。所以有人经常称法律经济学的观点怎样，是不懂经济学，自然也没有懂读法经济学。他这样发言的时候不能这么自大，他应当说，他是法经济学的哪个流派的观点这样认为，才切合实际。
例如，在公平与效率的问题上，懂经济学的较不懂经济学的更能说得清楚，虽然人们把这作为法学问题。但在经济学、哲学、伦理学等都是作为重要的问题。对于不懂经济学的法学家们，可能研究这个问题是会得出可笑甚至荒谬的结论。例如，前几年我听一位据说也是名气很大的法学家讲，当公平与效率发生冲突时，应当效率优先。无知的他把这两者之间的冲突当成法律冲突了。
同样在懂经济的人中，不同流派、不同世界观的人会得出不同的结论。例如，马克思主义的经济学家要问在什么条件下的公平，谁的效率。泛泛而谈是没有任何意义的。经济学是进行利益分析的，不同的利益群体会有不同的法经济学观点。
5. 法经济学的哲学基础是什么？
有一种观点说法经济学的哲学支撑是实效主义。这话是正确的。
但这种观点并不是放之四海而皆准，而是有条件的。更确切一点说法也许是，实效主义是法经济学的哲学基础之一。
法经济学的哲学支撑取决于经济学的哲学支撑。是什么利益团体的经济学，必然有其独特的哲学观点，其经济学观点必然受其哲学基础的决定。
6. 如何看待法经济学的实用主义哲学基础？
就法经济学的哲学基础而言，实用主义是产生于19世纪70年代的现代哲学派别，在20世纪的美国成为一种主流思潮。对法律、政治、教育、社会、宗教和艺术的研究产生了很大的影响。在实用主义大旗下派生的分枝有“人本主义”、“工具主义”、“逻辑经验主义”、“神奇学派”、“逻辑学派”等。
实用主义一词（Pragmatism）是从希腊词πραγμα（行动）派生出来的。它强调知识是控制现实的工具，现实是可以改变的；强调实际经验是最重要的，原则和推理是次要的；信仰和观念是否真实在于它们是否能带来实际效果；真理是思想的有成就的活动；理论只是对行为结果的假定总结，是一种工具，是否有价值取决于是否能使行动成功；人对现实的解释，完全取决于现实对他的利益有什么效果。
实用主义现在已经不再是一种运动，但仍是一种非常有影响的思想体系，它把哲学从一种人生观的思想体系降为一种研究问题和澄清信息的批判方法，把知识解释为一种评价过程，以科学探索的逻辑作为人们处世待物的行为准则。与马克思主义哲学相比，实用主义哲学似乎更具体抽象性，更能代表更多群体的利益。正因为如此，它可以被不同的人用来做工具与手段。意大利的墨索里尼就将实用主义哲学家奉为良师，声称从这些人的学说中发现了“行动的信心，生活和战斗的坚强意志，而法西斯的成功大部分得力于此”。
所以，同样是使用实用主义作为法经济学的哲学基础，不同思想观点的人同样会对同一个问题得出不同的结论。所以我认为，波斯纳最伟大之处在于他把法经济学的方法推广到法学界，但他的观点却不一定为人们所接受。
7. 波斯纳的书是不是不适合于初学者？
我这不样认为。我认为，初学者同样可以学习波斯纳的书
其实，波斯纳在《法律的经济分析》一书所用的经济学方法并不复杂，并不难懂。只是由于国内法学专业的人不熟悉，加之该书的翻译水平很高，但仍存有严重的外国语的痕迹的缘故，使得国内学法学的人感觉难懂。如果以此为方法，写一本以国内法律为研究对象的《中国法律的经济分析》，一定会使学生感觉通俗易懂，而且很快就可以发现用经济学方法研究法的现象其实不是一件难事。
2009-11-2
龙城飞将的博客网址：http://blog.sina.com.cn/zjysino20080207
附：雅典学园网友 法律经济学 给我的留言：
“您说得很好！谢谢您！法律经济学主要是一种看待法律的思维方式，其哲学支撑是实效主义法学。理解起来并不难，只需要开放的心态即可。当然要做法律经济学研究相对要难一点。
