| Abstract: | Article 1 The Detailed Rules are formulated in accordance with the Interim Regulations of the People's Republic of China on Busi-ness Tax (hereinafter referred to as the Regulations). Article 2 "Services" as mentioned in Article 1 of the Regulations refers to services within the scope of taxable items in the trans-portation, construction, finance and insurance, posts and tele-communications, culture and sports, entertainment and service industries (hereinafter referred to as taxable services). |
