(Promulgated by the Ministry of Finance on October 28 2011 and effective as of November 1 2011.)
(财政部于二零一一年十月二十八日发布, 自二零一一年十一月一日起施行。)
Article 1: These Rules have been formulated pursuant to the PRC Tentative Regulations on Business Tax (the Regulations).
第一条 根据《中华人民共和国营业税暂行条例》（以下简称条例），制定本细则。
Article 2: For the purposes of Article 1 of the Regulations, the phrase “services stipulated herein” means services that fall under the tax items for the transport industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry and service industry (Taxable Services).
第二条 条例第一条所称条例规定的劳务是指属于交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务（以下称应税劳务）。