国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)
国家税务总局
国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局:
现将《营业税税目注释》(试行稿)印发给你们,从1994年1月1日起施行。1986年3月21日原财政部税务总局检发的《营业税税目注释(试行稿)》同时废止。
附:营业税税目注释
一、交通运输业
交通运输业,是指使用运输工具或人力、畜力将货物或旅客送达目的地,使其空间位置得到转移的业务活动。
本税目的征收范围包括:陆路运输、水路运输、航空运输、管道运输、装卸搬运。
凡与运营业务有关的各项劳务活动,均属本税目的征税范围。
(一)陆路运输
陆路运输,是指通过陆路(地上或地下)运送货物或旅客的运输业务,包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。
(二)水路运输
水路运输,是指通过江、河、湖、川等天然、人工水道或海洋航道运送货物或旅客的运输业务。
打涝,比照水路运输征税。
(三)航空运输
航空运输,是指通过空中航线运送货物或旅客的运输业务。
通用航空业务、航空地面服务业务,比照航空运输征税。通用航空业务,是指为专业工作提供飞行服务的业务,如航空摄影、航空测量、航空勘探、航空护林、航空吊挂飞播、航空降雨等。
航空地面服务业务,是指航空公司、飞机场、民航管理局、航站向在我国境内航行或在我国境内机场停留的境内外飞机或其他飞行器提供的导航等劳务性地面服务的业务。
(四)管道运输
管道运输,是指通过管道设施输送气体、液体、固体物资的运输业务。
(五)装卸搬运
装卸搬运,是指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或运输工具与装卸现场之间进行装卸和搬运的业务。
二、建筑业
建筑业,是指建筑安装工程作业。
本税目的征收范围包括:建筑、安装、修缮、装饰、其他工程作业。
(一)建筑
建筑,是指新建、改建、扩建各种建筑物、构筑物的工程作业,包括与建筑物相连的各种设备或支柱、操作平台的安装或装设工程作业,以及各种窑炉和金属结构工程作业在内。
(二)安装
安装,是指生产设备、动力设备、起重设备、运输设备、传动设备、医疗实验设备及其他各种设备的装配、安置工程作业,包括与设备相连的工作台、梯子、栏杆的装设工程作业和被安装设备的绝缘、防腐、保温、油漆等工程作业在内。
(三)修缮
修缮,是指对建筑物、构筑物进行修补、加固、养护、改善,使之恢复原来的使用价值或延长其使用期限的工程作业。
(四)装饰
装饰,是指对建筑物、构筑物进行修饰,使之美观或具有特定用途的工程作业。
(五)其他工程作业
其他工程作业,是指上列工程作业以外的各种工程作业,如代办电信工程、水利工程、道路修建、疏浚、钻井(打井)、拆除建筑物或构筑物、平整土地、搭脚手架、爆破等工程作业。
三、金融保险业
金融保险业,是指经营金融、保险的业务。
本税目的征收范围包括:金融、保险。
(一)金融
金融,是指经营货币资金融通活动的业务,包括贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。
1、贷款,是指将资金贷与他人使用的业务,包括自有资金贷款和转贷。
自有资金贷款,是指将自有资本金或吸收的单位、个人的存款贷与他人使用。
转贷,是指将借来的资金贷与他人使用。
典当业的抵押贷款业务,无论其资金来源如何,均按自有资金贷款征税。
人民银行的贷款业务,不征税。
2、融资租赁,是指具有融资性质和所有权转移特点的设备租赁业务。即:出租人根据承租人所要求的规格、型号、性能等条件购入设备租赁给承租人,合同期内设备所有权属于出租人,承租人只拥有使用权,合同期满付清租金后,承租人有权按残值购入设备,以拥有设备的所有权。
凡融资租赁,无论出租人是否将设备残值销售给承租人,均按本税目征税。
3、金融商品转让,是指转让外汇、有价证券或非货物期货的所有权的行为。
非货物期货,是指商品期货、贵金属期货以外的期货,如外汇期货等。
4、金融经纪业,是指受托代他人经营金融活动的业务。
5、其他金融业务,是指上列业务以外的各项金融业务,如银行结算、票据贴现等。存款或购入金融商品行为,不征收营业税。
(二)保险
保险,是指将通过契约形式集中起来的资金,用以补偿被保险人的经济利益的业务。
四、邮电通信业
邮电通信业,是指专门办理信息传递的业务。本税目的征收范围包括:邮政、电信。
(一)邮政
邮政,是指传递实物信息的业务,包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄及其他邮政业务。
1、传递函件或包件,是指传递函件或包件的业务以及与传递函件或包件相关的业务。
传递函件,是指收寄信函,明信片、印刷品的业务。
传递包件,是指收寄包裹的业务。
传递函件或包件相关的业务,是指出租信箱、对进口函件或包件进行处理、保管逾期包裹、附带货载及其他与传递函件或包件相关的业务。
2、邮汇,是指为汇款人传递汇款凭证并兑取的业务。
3、报刊发行,是指邮政部门代出版单位收订、投递和销售各种报纸、杂志的业务。
4、邮务物品销售,是指邮政部门在提供邮政劳务的同时附带销售与邮政业务相关的各种物品(如信封、信纸、汇款单、邮件包装用品等)的业务。
5、邮政储蓄,是指邮电部门办理储蓄的业务。
6、其他邮政业务,是指上列业务以外的各项邮政业务。
(二)电信
电信,是指用各种电传设备传输电信号来传递信息的业务,包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。
1、电报是指用电信号传递文字的通信业务及相关的业务,包括传递电报、出租电报电路设备、代维修电报电路设备以及电报分送、译报、查阅去报报底或来报回单、抄录去报报底等。
2、电传(即传真),是指通过电传设备传递原件的通信业务,包括传递资料、图表、相片、真迹等。
3、电话,是指用电传设备传递语言的业务及相关的业务,包括有线电话、无线电话、寻呼电话、出租电话电路设备、代维修或出租广播电路、电视信道等业务。
4、电话机安装,是指为用户安装或移动电话机的业务。
5、电信物品销售,是指在提供电信劳务的同时附带销售专用和通用电信物品(如电报纸、电话号码簿、电报签收簿、电信器材、电话等)的业务。
6、其他电信业务,是指上列业务以外的电信业务。
五、文化体育业
文化体育业,是指经营文化、体育活动的业务。
本税目的征收范围包括:文化业、体育业。
(一)文化业,是指经营文化活动的业务,包括表演、播映,其他文化业。
经营游览场所的业务,比照文化业征税。
1、表演,是指进行戏剧、歌舞、时装、健美、杂技、民间艺术、武术、体育等表演活动的业务。
2、播映,是指通过电台、电视台、音响系统、闭路电视、卫星通信等无线或有线装置传播作品以及在电影院、影剧院、录像厅及其他场所放映各种节目的业务。
广告的播映不按本税目征税。
3、其他文化业,是指经营上列活动以外的文化活动的业务,如各种展览、培训活动,举办文学、艺术、科技讲座、演讲、报告会,图书馆的图书和资料借阅业务等。
4、经营游览场所的业务,是指公园、动(植)物园及其他各种游览场所销售门票的业务。
(二)体育业
体育业,是指举办各种体育比赛和为体育比赛或体育活动提供场所的业务。
以租赁方式为文化活动、体育比赛提供场所,不按本税目征税。
六、娱乐业
娱乐业,是指为娱乐活动提供场所和服务的业务。
本税目征收范围包括:经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、游艺场等娱乐场所,以及娱乐场所为顾客进行娱乐活动提供服务的业务。
(一)歌厅,是指在乐队的伴奏下顾客进行自娱自乐形式的演唱活动的场所。
(二)舞厅,是指供顾客进行跳舞活动的场所。
(三)卡拉OK歌舞厅,是指在音像设备播放的音乐伴奏下,顾客自娱自乐进行歌舞活动的场所。
(四)音乐茶座,是指为顾客同时提供音乐欣赏和茶水、咖啡、酒及其他饮料消费的场所。
(五)台球、高尔夫球、保龄球场,是指顾客进行台球、高尔夫球、保龄球活动的场所。
(六)游艺
游艺,是指举办各种游艺、游乐(如射击、狩猎、跑马、玩游戏机等)活动的场所。
上列娱乐场所为顾客进行娱乐活动提供的饮食服务及其他各种服务,均属于本税目征收范围。
七、服务业
服务业,是指利用设备、工具、场所、信息或技能为社会提供服务的业务。
本税目的征收范围包括:代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业、其他服务业。
(一)代理业
代理业,是指代委托人办理受托事项的业务,包括代购代销货物、代办进出口、介绍服务、其他代理服务。
1、代购代销货物,是指受托购买货物或销售货物,按实购或销额进行结算并收取手续费的业务。
2、代办进出口,是指受托办理商品或劳务进出口的业务。
3、介绍服务,是指中介人介绍双方商谈交易或其他事项的业务。
4、其他代理服务,是指受托办理上列事项以外的其他事项的业务。
金融经纪业、邮政部门的报刊发行业务,不按本税目征税。
(二)旅店业
旅店业,是指提供住宿服务的业务。
(三)饮食业
饮食业,是指通过同时提供饮食和饮食场所的方式为顾客提供饮食消费服务的业务。
饭馆、餐厅及其他饮食服务场所,为顾客在就餐的同时进行的自娱自乐形式的歌舞活动所提供的服务,按“娱乐业”税目征税。
(四)旅游业
旅游业,是指为旅游者安排食宿、交通工具和提供导游等旅游服务的业务。
(五)仓储业
仓储业,是指利用仓库、货场或其他场所代客贮放、保管货物的业务。
(六)租赁业
租赁业,是指在约定的时间内将场地、房屋、物品、设备或设施等转让他人使用的业务。
融资租赁,不按本税目征税。
(七)广告业
广告业,是指利用图书、报纸、杂志、广播、电视、电影、灯、路牌、招贴、橱窗、霓虹灯、灯箱等形式为介绍商品、经营服务项目、文体节目或通告、声明等事项进行宣传和提供相关服务的业务。
(八)其他服务业
其他服务业,是指上列业务以外的服务业务。如沐浴、理发、洗染、照相、美术、裱画、誊写、打字、镌刻、计算、测试、试验、化验、录音、录像、复印、晒图、设计、制图、测绘、勘探、打包、咨询等。
航空勘探、钻井(打井)勘探、爆破勘探,不按本税目征税。
八、转让无形资产
转让无形资产,是指转让无形资产的所有权或使用权的行为。
无形资产,是指不具实物形态、但能带来经济利益的资产。
本税目的征收范围包括:转让土地使用权、转让商标权、转让专利权、转让非专利技术、转让著作权、转让商誉。
(一)转让土地使用权
转让土地使用权,是指土地使用者转让土地使用权的行为。
土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为,不征收营业税。
土地租赁,不按本税目征税。
(二)转让商标权
转让商标权,是指转让商标的所有权或使用权的行为。
(三)转让专利权
转让专利权,是指转让专利技术的所有权或使用权的行为。
(四)转让非专利技术
转让非专利技术,是指转让非专利技术的所有权或使用权的行为。提供无所有权技术的行为,不按本税目征税。
(五)转让著作权
转让著作权,是指转让著作的所有权或使用权的行为。著作,包括文字著作、图形著作(如画册、影集)、音像著作(如电影母片、录像带母带)。
(六)转让商誉
转让商誉,是指转让商誉的使用权的行为。
以无形资产投资入股,参与接受投资方的利润分配、共同承担投资风险的行为,不征收营业税。但转让该项股权,应按本税目征税。
九、销售不动产
销售不动产,是指有偿转让不动产所有权的行为。
不动产,是指不能移动,移动后会引起性质、形状改变的财产。
本税目的征收范围包括:销售建筑物或构筑物、销售其他土地附着物。
(一)销售建筑物或构筑物
销售建筑物或构筑物,是指有偿转让建筑物或构筑物的所有权的行为。
以转让有限产权或永久使用权方式销售建筑物,视同销售建筑物。
(二)销售其他土地附着物
销售其他土地附着物,是指有偿转让其他土地附着物的所有权的行为。
其他土地附着物,是指建筑物或构筑物以外的其他附着于土地的不动产。
单位将不动产无偿赠与他人,视同销售不动产。
在销售不动产时连同不动产所占土地的使用权一并转让的行为,比照销售不动产征税。
以不动产投资入股,参与接受投资方利润分配、共同承担投资风险的行为,不征营业税。但转让该项股权,应按本税目征税。
不动产租赁,不按本税目征税。
NOTICE ON PRINTING AND ISSUING ANNOTATION ON BUSINESS TAX CATEGORY(TRIAL IMPLEMENTATION)
(State Administration of Taxation: 27 December 1993 Guo Shui Fa[1993] No. 149)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, and to tax bureaus of various cities with separate
planning:
The Annotations on Business Tax Category (Trial Implementation) is
hereby printed and distributed to you, which will come into effect as of
January 1, 1994, the original Annotations on Business Tax Category (Trial
Implementation) signed and issued on March 21, 1986 by the General Tax
Bureau of the Ministry of Finance is abolished at the same time.
Appendix: Annotations on Business Tax Category (Trial Implementation)
APPENDIX:
Annotations on Business Tax Category (Trial Implementation)
I. Communications and Transportation
The communications and transportation industry refers to the business
activity of using means of transportation or manpower and animal power to
carry cargoes or passengers to the destination, so as to shift the
position of space.
The levying scope of this tax item includes: land, water, air and
pipeline transportation, loading and unloading transportation.
Various labor service activities related to transportation business
all come under the levying scope of this tax category.
(1) Land Transportation
Land transportation refers to the transport business for transporting
cargoes or passengers through land (above or under ground), including
railway, highway, cable car, cableway transportation, as well as other
land transportation.
(2) Water Transportation
Water transportation refers to the transportation business of
carrying cargoes or passengers through rivers, lakes and streams and other
natural and artificial water courses or sea lanes.
Tax shall be levied on salvage in light of water transportation.
(3) Air Transportation
Air transportation refers to the transportation business of carrying
cargoes or passengers through air routes.
Tax shall be levied on general air service and air-ground service
business in light of air transport. General air service refers to the
business of providing flying services for specialized work, such as air
photography, aerial survey, air exploration, air forest range, air
suspended sowing and air precipitation.
Air-ground service business refers to the business of providing labor
service ground services including navigation by air liners, airports,
civil aviation administrative bureaus and air stations to Chinese and
foreign airplanes or other air vehicles which navigate within China or
land in airports within China.
(4) Pipeline Transportation
Pipeline transportation refers to the transport business of
delivering gas, liquid and solid materials through pipeline facilities.
(5) Loading-Unloading Transportation
Loading-unloading transportation refers to the business of loading,
unloading and transporting cargoes between means of transportation,
between the loading-unloading spots or between the means of transportation
and the loading-unloading spots by the use of means of loading, unloading
or manpower and animal power.
II. Building Industry
The building industry refers to construction and installation
engineering operations.
The levying scope of this tax item includes construction,
installation, repair, decoration and other engineering operations.
(1) Construction
Construction refers to the engineering operation of building new,
reconstructing, expanding various buildings and structures, including the
engineering operation of installation or decoration of various types of
equipment or pillars and operating platforms connected to the structures,
as well as the engineering operation of various kilns and metal
structures.
(2) Installation
Installation refers to the engineering business of the assembly and
arrangement of production equipment, power equipment, hoisting equipment,
transport equipment, transmitting equipment, medical and lab equipment, as
well as various other kinds of equipment, including the engineering
operation of setting up operating platforms, ladders, balustrades
connected to the equipment and engineer operation of insulation,
anti-corrosion, heat preservation and paint for the installation of
equipment.
(3) Repair
Repair refers to the engineering operation of repairing, reinforcing,
maintaining and improving the building and structures, so as to restore
their original use value or extend the service period.
(4) Decoration
Decoration refers to the engineer operation of decorating the
buildings and structures, so that they will look more beautiful or have a
particular purpose.
(5) Other Engineering Operations
Other engineering operations refer to various engineering operations
other than the engineering operations mentioned above, such as the
engineering operations of handling on a commission basis telecommunication
projects, water conservancy projects, reconstructing roads, dredging,
drilling wells (sinking wells), demolishing buildings or structures,
levelling land, putting up scaffold and dynamiting.
III. Financial Insurance Business
Financial insurance business means the operation of finance and
insurance business. The levying scope of this tax item include finance
and insurance.
(1) Finance
Finance refers to the operation of the business of monetary funds
accommodation activity, including loans, financial leasing, the transfer
of financial commodities, financial brokerage and other financial
businesses.
1. Loan refers to the business of lending money to others for use,
including loans lent with funds at one's own disposal and enlending.
Loans lent with money at one's own disposal means lending money in
one's own hand or savings deposits absorbed from units or individuals to
others for use.
Enlending means extending loans with borrowed funds to others for
use. Tax is levied in light of loans extended with funds at one's own
disposal on the mortgage loan business of pawnbroking irrespective of the
source of funds.
No tax is levied on the loan business of the People's Bank.
2. Financial leasing refers to the equipment leasing business with
the financial nature and the characteristics of the shift of ownership. I.
e., the lessor leases the purchased equipment to the lessee in accordance
with the specifications, types, performance and other conditions required
by the lessee. Ownership of the equipment within the contracted period
belongs to the lessor, the lessee possesses only use right. After paying
off rental upon expiration of the contract, the lessee has the right to
purchase the equipment in light of the scrap value in order to possess
ownership of the equipment. Tax is levied according to this tax item on
financial leasing no matter whether or not the lessor sells the equipment
at scrap value to the lessee.
3. The transfer of financial commodities refers to the behavior of
ownership of transferring foreign exchange, negotiable securities or
non-goods futures.
Non-goods futures refers to futures outside commodity futures and
rare metal futures, such as foreign exchange futures.
4. Financial brokerage means the business wherein one is entrusted
with the task of engaging in financial activities.
5. Other financial businesses refer to various financial businesses
other than the businesses listed above, such as bank settlement and bill
discount. No tax is levied on savings deposits or the behavior of
purchasing financial commodities.
(2) Insurance
Insurance means the business of using the funds pooled in the form of
contract to compensate for the economic benefits of the insurant.
IV. Postal and Telecommunications Service
Postal and telecommunications service refers to the business of
specially handling information transmission. The levying scope of this tax
item includes posts and telecommunications.
(1) Postal Service
Postal service refers to the business of delivering object
information, including the delivery of letters or parcels, postal order,
the distribution of newspapers and magazines, the sales of postal
articles, postal savings as well as other postal business.
1. The delivery of letters or parcels refers to the business of
delivering letters or parcels as well as business related to the delivery
of letters or parcels.
The delivery of letters refers to the business of receiving and
sending letters, postcards, and printed matters.
The delivery of parcels refers to the business of receiving and
sending parcels. Business related to the delivery of letters or parcels
refers to the business of leasing letter boxes, handling imported letters
or parcels, keeping overdue parcels, incidental goods-carrying and other
businesses related to the delivery of letters or parcels.
2. Postal order refers to the business of delivering remittance and
the exchange for the remitter.
3. The distribution of newspapers and magazines refers to the
business of the postal departments receiving subscription, delivering and
selling various newspapers and magazines for the publishing units.
4. The sales of postal articles refers to the business of the postal
department which, while providing postal services, incidentally sells
various articles related to postal business (such as envelops, letter
paper, money order and parcel wrappers)
5. Postal savings deposits refers to the business of savings deposits
handled by postal departments.
6. Other postal businesses refer to the various postal businesses
other than the businesses listed above.
(2) Telecommunications Service
Telecommunications service refers to the business of using telex
equipment to transmit electrical signals so as to deliver information,
including telegraph, telex, telephone, telephone installation, the sale of
telecommunications articles and other telecommunication businesses.
1. Telegraph refers to the telecommunications business of using
electrical signals to transmit written language matters and related
business, including transmitting telegraphs, leasing telegraph and
electric circuit equipment, repairing telegraph and electric circuit
equipment as well as sending and translating telegraphs, checking the
sent-out telegraph original on file or the receipt of the sent-in
telegraph, copying the original of the sent- out telegraph.
2. Telex (fax) refers to the communications business of delivering
the original copy through telex equipment, including delivering materials,
graphic, photos and authentic work.
3. Telephone refers to the business of using telex equipment to
transmit words and related business, including wire and wireless
telephone, the paging system, leasing telephone and electric circuit
equipment, repairing or leasing broadcasting circuits and TV channels.
4. Telephone installation refers to the business of installing or
telephones for the subscribers.
5. The sales of telecommunications articles refers to the business of
incidentally selling special and general telecommunications articles (such
as telegraph paper, telephone directory, telegraph signing book,
telecommunications equipment and telephone) in addition to providing
telecommunication service.
6. Other telecommunications businesses refer to telecommunications
businesses other than those listed above.
V. Cultural and Sports Undertakings.
Cultural and sports undertakings refer to the business of engaging in
cultural and sports activities.
The levying scope of this tax item includes the undertakings of
culture and sports.
(1) cultural undertaking refers to the business of engaging in
cultural business, including performances, broadcasting on television,
other cultural undertakings.
Tax is levied on the business of operating sightseeing places in
light of the cultural undertaking.
1. Performances refer to the business of performing activities such
as drama, songs and dances, fashion show, aerobics exercise, acrobatics,
folk arts, wushu (martial art) and physical culture.
2. Broadcast on television refers to the business of transmitting
works through wire or wireless device such as broadcasting stations,
television stations, sound system, close- circuit television, satellite
communications as well as projecting various programs at cinemas,
theatres, picture recording halls and other sites.
Tax is not levied on advertising broadcast on television in light of
this tax category.
3. Other cultural undertakings refer to the business of engaging in
cultural activities other than those listed above, such as various
exhibitions, training activities, the holding of forums on literature,
arts, science and technology, giving speeches, public lectures, the
borrowing of books and reference materials from libraries.
4. The business of operating sightseeing places refers to parks,
zoos, botanies as well as other businesses of selling entrance tickets for
various sightseeing sites.
(2) Sports Undertaking
Sports undertaking refers to the business of holding various sports
competitions and providing sites for sports competitions or sport
activities.
Tax is not levied in light of this tax category on the provision of
sites for cultural activities and sport competitions in a leasing form.
VI. Recreational Undertaking
Recreational undertaking refers to the business of providing sites
and services for recreational activities.
The levying scope of this tax item includes: the business of
operating song-performing halls, dance halls, karaoke song and dance
halls, music saloon, billiard, golf course and bowling alleys, and
amusement parks, as well as the business of recreational centers providing
services for customers' recreational activities.
(1) Song-performing halls refer to the place where customers
performing singing activities with music accompaniment for self-
amusement.
(2) Dance halls refer to providing sites for customers' dancing
activities.
(3) Karaoke song and dance halls refer to sites where customers
engage in song and dance activities for self-amusement under music
accompaniment broadcast by audio and video equipment.
(4) Music saloon refers to places which provide customers with music
appreciation, tea, coffee, wine and other drinks.
(5) Brilliard, golf course and bowling alley refer to sites where
customers engage in brilliard, golf and bowling activities.
(6) Amusement
Amusement park refers to the place for holding various amusement and
recreational activities (such as archery, hunting, horse race and video
games).
The catering service as well as various other services provided by
the recreational centers listed above for the customers to engage in
recreational activities all come under the levying scope of this tax item.
VII Service Trades
Service trades refer to the business of providing services for
society by making use of the equipment, tools, sites, information or
techniques.
The levying scope of this tax item includes: factorage, hotel and
catering trades, tourist industry, storehouse, lease, advertising and
other services.
(1) Factorage Factorage refers to the business of handling the
entrusted matters for the consignor, including buying and selling goods
and importing and exporting on a commission basis, recommendation service
and other agent services.
1. Buying and selling goods on a commission basis refers to the
business of a person who is entrusted with buying or selling goods,
settling accounts and receiving service charge in accordance with the
value of goods bought or sold.
2. Handling import and export on a commission basis refers to the
business of a person being entrusted with importing and exporting
commodities or labor.
3. Recommendation service means the business in which the broker
introduces both sides to trade talks or other affairs.
4. Other agency services refer to the business of being entrusted
with handling affairs other than those listed above.
Tax is not levied in light of this tax item on financial brokerage,
postal departments' business of distributing newspapers and magazines.
(2) Hotel Service
Hotel service refers to the business of providing boarding service.
(3) Catering Trade
Catering trade refers to the business of providing customers with
catering consumption service simultaneously while offering food and places
for eating.
Tax is levied in light of the tax item of recreational business on
restaurants, dining halls and other catering service sites, simultaneously
at the time of dining, providing customers with service for them to engage
in singing and dancing activities in the form of self-amusement.
(4) Tourist Industry
Tourist industry refers to the business of arranging boarding and
means of communications for the tourists and providing them with tourist
guide and other tourist services.
(5) Storage
Storage refers to the business of using warehouses, goods yards or
other sites to deposit and keep goods for the passengers.
(6) Leasing Business
Leasing business means the business of transferring sites, houses,
articles, equipment or installations to others for use within an agreed
period of time.
Tax is not levied in light of this tax item on financial leasing.
(7) Advertising Business
Advertising business refers to the business of recommending
commodities, engaging in the publicity on service items, cultural and
sport programs or announcements and declarations and providing related
services by means of books, newspapers, magazines, broadcast, television,
movie, lamp, billboard, showcase, neon light and lamp box.
(8) Other Service Trades
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文化部关于发布实施文化行业标准《歌舞厅扩声系统的声学特性指标与测量方法》的通知
文化部
文化部关于发布实施文化行业标准《歌舞厅扩声系统的声学特性指标与测量方法》的通知
1993年11月18日,文化部
近几年来,随着我国经济的发展和人民生活水平的提高,各类歌舞厅的建设发展很快,对提高社会文化事业的发展起到了积极的促进作用。但是由于对歌舞厅在技术上没有提出声、光质量的控制标准,致使一些歌舞厅的声、光污染很大。为了保证广大娱乐群众的健康水平,我部于一九九二年下达并委托江苏省文化厅科教处、北京市文化艺术科研所、上海市舞台技术研究所起草制订了歌舞厅的声光质量控制行业标准。1993年6月29日我部教科司在北京主持召开了先期完成的“歌舞厅扩声系统的声学特性指标与测量方法”行业标准审定会。与会专家一致同意通过了该项标准。根据国家对行业标准管理办法的规定,现由我部正式发布并立即实施。希望各地文化主管部门积极组织专业队伍,会同当地有关部门对本地区的歌舞厅扩声系统的声学质量进行检查,并认真贯彻执行。
中华人民共和国文化行业标准歌舞厅扩声系统的声学特性指标与测量方法
Acoustical characteristics and
measurement methods
for the sound reinforcement system
in ballroom
WH0301—93
1.主要内容与适用范围
本标准规定了营业性歌舞厅的扩声系统的声学特性指标与测量方法。
本标准适用于安装有扩声设备的各类歌厅、舞厅、卡拉OK厅和类似功能的厅。
2.引用标准
GB3241 声和振动分析用1/1和1/3倍频程滤波器
GB3661 测试电容传声器技术条件
GB3785 声级计电、声性能及测量方法
GB3947 声学名词术语
GB4959 厅堂扩声特性测量方法
GYJ25 厅堂扩声系统声学特性指标
3.术语3.1 扩声系统 sound reinforcement system
扩声系统由扩声设备和声场组成。主要包括:声源和它周围的环境,把声信号转变为电信号的传声器,放大电信号并对信号加工的设备、传输线,把电信号转变为声信号的扬声器和听众区的声学环境。3.2 空场 vacant auditoria
除必要的测量技术人员外,厅内没有观众和演员。测量时,厅内设置与相对应的满场正常使用时间完全相同。3.3 最大声压级 maximum sound pressure level
厅内空场稳态时的最大声压级。3.4 最高可用增益 maximum available gain
歌舞厅扩声系统在声反馈自激临界状态的增益减去6dB时的增益。3.5 声反馈 acoustic feedback
由于扩声系统中扬声器输出的能量的一部分反馈到传声器而引起的啸叫声或衰变声。3.6 传输频率特性 transmission frequencycharacteristic
厅内各测点处稳态声压的平均值相对于扩声系统传声器处声压或扩声设备输入端电压的幅频响应。3.7 传声增益 〔sound〕transmission gain
扩声系统达最高可用增益时,厅内各测点处稳态声压级平均值与扩声系统传声器处声压级的差值。3.8 声场不均匀度 sound field nonuniformity
有扩声时,歌舞厅内各测点处得到的稳态压级的极大值和极小值的差值,以分贝表示。3.9 背景噪声 background noise
当扩声系统不工作时,厅内各测点处室内本底噪声声压级的平均值。3.10 总噪声 over all noise
扩声系统达到最高可用增益,但无有用声信号输入时,厅内各测点处噪声声压级的平均值。3.11 系统失真 system distortion
扩声系统由输入声信号到输出声信号全过程中产生的非线性畸变。
注:当测量由声输入到声输出的非线性失真有困难时,允许测量由电输入到声输出的非线性失真作为系统失真,但应注明。一般常用谐波失真来近似衡量系统失真。3.12 混响时间 reverberation time
声源达到稳态,待停止发声后,室内声压级衰减60dB所需的时间。
4.歌舞厅扩声系统的声学特性指标4.1 歌厅、卡拉OK厅扩声系统声学特性指标分为一、二级,
具体指标见表1。
表 1
--------------------------------------------------------------------------
| | 声 学 特 性
|等 |------------------------------------------------------------------
| | 最大声压级 | | |
|级 | (dB) | 传输频率特性 | 传声增益 |
| | | | |
|----|--------------------|--------------------|--------------------|
| | |40~12500Hz| |
| | |以 80 ~| |
|一 |100~6300Hz|8000Hz的平 | |
| |≥103dB |均声压级为 |125~4000Hz|
| | |0dB,允许+4 |的平均值 |
|级 | |~--8dB,且 |≥--6dB |
| | |在 80 ~| |
| | |8000Hz内允 | |
| | |许≤±4dB | |
|----|--------------------|--------------------|--------------------|
| ∧| |63~8000Hz | |
| 一| |以 125 ~| |
|二级| |4000Hz的平 | |
| 卡|125~4000Hz|均声压级为 |125~4000Hz|
| 拉|≥98dB |0dB,允许+4 |的平均值≥ |
|级O| |~--10dB,且 |--8dB |
| K| |在 125 ~ | |
| 厅| |4000Hz内允 | |
| ∨| |许≤±4dB | |
--------------------------------------------------------------------------
--------------------------------------------
|
------------------------------------------|
| 总噪 | 失 |
声场不均匀度 | 声级 | 真 |
|dB(A)| 度 |
----------------------|----------|------|
| | |
| | |
| | |
100Hz≤10dB | | |
1000Hz | 35 | 5%|
}≤8dB| | |
6300Hz | | |
| | |
| | |
----------------------|----------|------|
| | |
| | |
| | |
1000Hz | 40 |10%|
}≤8dB| | |
4000Hz | | |
| | |
| | |
| | |
--------------------------------------------
--------------------------------------------------------------------------
| | 声 学 特 性
|等 |------------------------------------------------------------------
| | 最大声压级 | | |
|级 | (dB) | 传输频率特性 | 传声增益 |
| | | | |
|----|--------------------|--------------------|--------------------|
| | |100~6300Hz| |
|二∧| |以 250 ~| |
|级卡| |4000Hz的平 | |
|卡拉|250~4000Hz|均声压级为 |250~4000Hz|
|拉O|≥93dB |0dB,允许+4 |的平均值≥ |
|OK| |~--10dB,且 |--10dB |
|K包| |在 250 ~ | |
|厅间| |4000Hz内允 | |
| ∨| |许+ 4 ~ -- | |
| | |6dB | |
--------------------------------------------------------------------------
--------------------------------------------
|
------------------------------------------|
| 总噪 | 失 |
声场不均匀度 | 声级 | 真 |
|dB(A)| 度 |
----------------------|----------|------|
| | |
| | |
1000Hz | | |
} ≤| | |
4000Hz | 40 |13%|
12dB | | |
卡拉OK包间 | | |
不考核 | | |
| | |
| | |
--------------------------------------------
4.2 歌舞厅扩声系统声学特性指标分为一、二、三级,具体指标见表2。
表 2
--------------------------------------------------------------------------
| | 声 学 特 性
|等 |------------------------------------------------------------------
| | 最大声压级 | | |
|级 | (dB) | 传输频率特性 | 传声增益 |
| | | | |
|----|--------------------|--------------------|--------------------|
| | |40~12500Hz| |
| | |以80~8000Hz| |
|一 |100~6300Hz|的平均声压级 |125~4000Hz|
| |≥103dB |为0dB,允许 |的平均值 |
|级 | |+4~--8dB,且 |≥--8dB |
| | |在80~8000Hz| |
| | |内允许≤± | |
| | |4dB | |
--------------------------------------------------------------------------
--------------------------------------------
|
------------------------------------------|
| 总噪 | 失 |
声场不均匀度 | 声级 | 真 |
|dB(A)| 度 |
----------------------|----------|------|
| | |
| | |
100Hz≤10dB | | |
1000Hz | 40 | 7%|
}≤8dB| | |
6300Hz | | |
| | |
| | |
--------------------------------------------
----------------------------------------------------------------------------
| | 声 学 特 性
|等 |--------------------------------------------------------------------
| | 最大声压级 | | |
|级 | (dB) | 传输频率特性 | 传声增益 |
| | | | |
|----|--------------------|----------------------|--------------------|
| | |63~8000Hz | |
| | |以125~4000Hz| |
|二 | |的平均声压级 | |
| |125~4000Hz|为0dB,允许 |125~4000Hz|
| |≥98dB |+4~ -- |的 平 均 值 ≥ |
|级 | |10dB,且在 |--10dB |
| | |125~4000Hz | |
| | |内允许≤± | |
| | |4dB | |
|----|--------------------|----------------------|--------------------|
| | |100~6300Hz | |
| | |以 250 ~ | |
|三 | |4000Hz 的 平 | |
| |250~4000Hz|均 声 压 级 为 |250~4000Hz|
| |≥93dB |0dB,允许+4 |的 平 均 值 ≥ |
|级 | |~--10dB,且 |--10dB |
| | |在 250 ~ | |
| | |4000Hz 内 允 | |
| | |许+4 ~ -- | |
| | |6dB | |
----------------------------------------------------------------------------
--------------------------------------------
|
------------------------------------------|
| 总噪 | 失 |
声场不均匀度 | 声级 | 真 |
|dB(A)| 度 |
----------------------|----------|------|
| | |
| | |
| | |
1000Hz | 40 |10%|
}≤8dB| | |
4000Hz | | |
| | |
| | |
| | |
----------------------|----------|------|
| | |
| | |
| | |
1000Hz | | |
} ≤| 45 |13%|
4000Hz | | |
12dB | | |
| | |
| | |
| | |
--------------------------------------------
注:①一级歌舞厅声场不均匀度舞池与座席分别考核。
②二、三级歌舞厅除噪声外所有指标仅在舞池测试。
4.3 迪斯科舞厅扩声系统声学特性指标分为一、二级,具体指标见表3。
表 3
--------------------------------------------------------------------------
| | 声 学 特 性
|等 |------------------------------------------------------------------
| | 最大声压级 | | |
|级 | (dB) | 传输频率特性 | 传声增益 |
| | | | |
|----|--------------------|--------------------|--------------------|
| | |40~12500Hz| |
|一 | |以80~8000Hz| |
| |100~6300Hz|的 平 均 声 压级| |
| |≥110dB |为0dB,允 许 +| — |
|级 | |4~--8dB,且 在| |
| | |80~8000Hz内| |
| | |允 许≤±4dB | |
|----|--------------------|--------------------|--------------------|
| | |63~8000Hz以| |
|二 | |125~4000Hz| |
| |125~4000Hz|的 平 均 声 压级| |
| |≥103dB |为0dB,允 许 +| — |
|级 | |4~--10dB,且 | |
| | |在 125 ~| |
| | |4000Hz内允许 | |
| | |≤±4dB | |
--------------------------------------------------------------------------
--------------------------------------------
|
------------------------------------------|
| 总噪 | 失 |
声场不均匀度 | 声级 | 真 |
|dB(A)| 度 |
----------------------|----------|------|
| | |
| | |
100Hz≤10dB | | |
1000Hz | 40 | 7%|
}≤8dB| | |
6300Hz | | |
| | |
----------------------|----------|------|
| | |
| | |
1000Hz | | |
}≤8dB| 45 |10%|
4000Hz | | |
| | |
| | |
| | |
--------------------------------------------
注:①歌舞厅扩声系统的声压级,正常使用应用96dB以下为宜,
短时间最大声压级应控制在110dB以内。
②迪斯科舞厅的扩声系统声学特性指标,只在舞池考核。
4.4 歌舞厅建筑声学的一般要求
歌舞厅新建或改建过程中应进行声学设计。4.4.1 观众厅内各处要求有合适的响度、均匀度、清晰度和丰满度,在歌舞厅内不得出现回声、颤动回声和声聚焦等缺陷。4.4.2 歌舞厅的混响(T60)见附录A。4.4.3 对外界环境的影响
歌舞厅扩声系统在正常工作时,对外界的影响应满足环保部门的标准要求,短时间音乐高潮平均值允许超出标准165dB。
5.测量方法
5.1 测量条件5.1.1 测量前扩声设备须按设计要求在厅堂内安装完毕,并调整扩声系统,使之处于正常工作状态。
注:如有系统均衡器,则测量前应调整到系统最佳补偿。5.1.2 测量时,扩声系统中调音台的多频率补偿置于“平直”位置,功率放大器的音调补偿(若有的话)置于正常位置。5.1.3 测量时,厅堂内测点的声压级至少高于厅堂总噪声15dB。混响时间测量时信噪比至少满足35dB要求。5.1.4 各项测量一般在空场条件下分别进行。5.1.5 所有测点必须离墙1.5m以远,测点高度距地面1.2~2.3m。对于有楼座的厅堂,测点应包括楼座区域。5.1.6 测点应均匀分布在厅内,一般不得少于4—9点。对于对称的歌舞厅其主要活动区的测点的最低要求如下:
100平方米以下的厅测4点,分布如图1所示。100~200平方米的厅测6点。200平方米以上的厅测9点。要求测点均匀分布在对称的一侧。
注:这里所指的对称不仅是建筑上对称,还包括声场对称。
5.2 测量仪器
本标准不排斥使用达到同样精确度的其它仪器。5.2.1 声频信号发生器5.2.1.1 频率范围:20~20000Hz±0.5dB。5.2.1.2 总谐波失真:不大于0.3%。
|
----------------|----------------
| ■ | |
| | |
|■ ■ |
| | |
| ■ | |
----------------|----------------
|
图 1
5.2.2 噪声信号发生器5.2.2.1 粉红噪声的频谱密度:20~20000Hz。在其输出端的不均匀度为±1.5dB。5.2.2.2 信噪比不低于60dB。5.2.3 功率放大器5.2.3.1 频率范围:20~20000Hz,不均匀度优于±0.5dB。
5.2.3.2 总谐波失真:不大于0.5%。5.2.3.3 额定功率:不小于50W。5.2.4 测试传声器
按GB3661所规定的要求。5.2.5 滤波器
按GB3241所规定的要求。5.2.6 声级计
按GB3785中I型声级计要求。
5.2.7 测量放大器5.2.7.1 频率范围:20~20000Hz,不均匀度优于±0.5dB。5.2.7.2 总谐波失真:不大于0.5%。5.2.8 失真度测量仪5.2.8.1 频率范围:20~20000Hz。5.2.8.2 失真度测量范围:0.1%~10%。5.2.9 测试声源5.2.9.1 频率范围:100~10000Hz,不均匀度优于6dB。5.2.9.2 总谐波失真:不大于5%。5.2.9.3 额定功率:10W(灵敏度>90dB)。5.2.10 混响时间测试仪5.2.10.1 频率范围:100~8000Hz。5.2.10.2 混响时间测试范围:0.3s~10s。5.2.11 频率分析仪
对时间域的信号能进行频谱分析的仪器,其中滤波器应符合5.2.5条要求。要求滤波器各中心频率档能自动扫描或手动扫描。
5.3 测量项目5.3.1 传输〔幅度〕频率特性5.3.1.1 电输入法
测量采用图2所示的点测法,测量步骤如下:
a、开启测试系统,输出1/3Oct粉红噪声信号,调节噪声源的输出,使扬声器系统的输出满足5.1.3条要求。
b、改变1/3Oct带通滤波器的中心频率,并保持各频段电平值恒定,在歌舞厅内的每一测点上用声级计或频谱分析仪分别测量声压级。
c、测量在传输频率范围内进行,测试信号按1/3Oct中心频率取点。
d、测量点按5.1.5条和5.1.6条进行。
注:用频谱分析仪连续扫频测量时,可以用粉红噪声作为信号源(图2中去掉滤波器),在各测点上用扫频法测量频谱,然后将各测点频谱减去粉红噪声的频谱即可得到传输频率特性。
5.3.1.2 声输入法
|----------
| |
| |----|--------------------------
| | ■ |
| | 扬声器系统 |
| | ----------|
---------- -------------- | | ■----|声级计||
| | | |---- | ----------|
----|调音台|--------|功率放大器|---- | --------------|
| | | | | | | ■----|频谱分析仪||
| ---------- -------------- | | ■ --------------|
| | ------|--------------------------
---------------------------------- | |
| |----------
------------ ------------------ |
|噪声信号| |1/3Oct带| |
| |--------| |----
|发生器 | | 通滤波器 |
------------ ------------------
图 2
测量采用图3所示的点测法,测量步骤如下:
a、关闭测试声源系统,调节扩声系统增益,使之达到最高可用增益。
b、传声器离测试声源的距离为0.5m。
c、开启测试系统,输出1/3Oct粉红噪声信号,调节噪声源的输出,使测点的信噪比大于15dB。
d、改变1/3Oct带通滤波器的中心频率,在传声器处和歌舞厅内的测点上用声级计或频谱分析仪分别测量声压级。
e、测量时要求控制传声器处声压恒定。
f、测量在传输频率范围内进行,测试信号按1/3Oct中心频率取点。
g、测量点按5.1.5条和5.1.6条进行。
注:用频谱分析仪连续扫频测量时,可以用粉红噪声作为信号源(图3中去掉滤波器),分别在传声器处和各测点上用扫频法测量频谱,然后将各测点的频谱减去传声器处的频谱即可得到传输频率特性。
5.3.2 传声增益
----------------------------------------
|----|-------------------------------- |
| ■ ---------- | |
| 扬声器系统 ■--|声级计| | |
| ---------- | |
| 传声器 --------------| |
|--|--■ ■---- ■--|频谱分析仪|| |
------------ | | | --------------| |
|噪声信号| | | 测试声源| | |
|发生器 | | | ■ | | |
------------ | ------|----|-------------------------- |
| | | | |
------------------ -------------- | | |---------- -------------- |
|1/3Oct带|--|功率放大器|---- | --|调音台|----|功率放大器|----
|通滤波器 | | | | | | | |----
------------------ -------------- | ---------- -------------- |
----------------------------------------
图 3
测量框图同图3。
在按5.3.1.2项测量传输频率特性的同时,把在歌舞厅内各测点上测得的声压级减去传声器所接收的声压级,按频率加以平均即得该频带的传声增益。
测试信号的中心频率同5.3.1.2条,也允许按倍频程中心频率测量。
5.3.3 最大声压级5.3.3.1 电输入法
测量框图同图2,测量步骤同5.3.1.1条,要求馈入扬声器系统的电压相当设计使用功率(或额定功率)的电压值的1/n,(n=2~10)。
在系统最大声压级要求频率范围内在每一测点测出每一个1/3Oct频带声压级,加上201gn后获得相应频带的最大声压级然后加以平均。每一测点的最大声压级用下式计算:
n 0.1Li
Lmax=101g〔(∑ 10 )/N〕+101gn
i=1
式中:Li为第i个1/3Oct频带声压级,
N为传输频率范围内1/3Oct频带数。
5.3.4 声场不均匀度
根据5.3.1条测量的结果,将每一中心频率在不同测点测到的声压级的值列表或作图即得到相应的声场分布。
5.3.5 总噪声
测量在空场条件下进行。
测量时在歌舞厅内的设备,例如通风、调温等产生噪声的设备及扩声系统设备和可控硅调光系统全部开启。
测点按5.1.5条和5.1.6条进行。
扩声系统的增益控制位置同5.3.1.2条。
测量用声级计在63~8000Hz范围内按倍频程带宽取值。测量结果绘在同一张记录纸上可获得歌舞厅的噪声谱。
测量应包括线性和A计权数据。
注:在测量总噪声的同时,关闭扩声系统设备,按上述步骤测量,则得背景噪声谱。A计权声级大致上为噪声评价曲线NR值加5,即噪声评价数NR=A声级减5。
5.3.6 系统失真
测量框图如图4所示。
测试信号经调音台和功率放大器,馈给扬声器系统。要求馈入扬声器系统的电压相当于设计使用功率(或额定功率)的电压值的1/n,(n=2~10)。
测试频率点为500Hz,1000Hz,2000Hz。用频谱分析仪分别测出各频率点的声压级和二次谐波和三次谐波的声压级,谐波失真值K由下式计算。
------------------------------
/ L总--L2 L总--L3
K= / ------------ ------------×100%
/ 10 10
√ 10 +10
其中L总为频谱仪在线性档读出的声压级,L2 和L3
------------
|声频信号|
|发生器 |
------------ |----------
| | ------|--------------
| | | ■ |
---------- -------------- | | | --------------
|调音台|--------|功率放大器|---- | ■----|------|频谱分析仪|
---------- -------------- | | 测试传声器| --------------
| | ■ |
| |----|--------------
|----------
图 4
分别为二次谐波和三次谐波的声压级。
其测量点,应在被测扬声器的中心线上,离扬声器2m处。
5.3.7 混响时间
测量框图同图2,并将声级计接收到的信号馈给混响时间测量仪(或直接用混响时间测量仪接收和测量)。
由噪声源发出的1/3Oct粉红噪声信号直接馈入扩声系统调音台输入端。调节扩声系统输出,使测点的信噪比满足第5.1.3条要求。在歌舞厅内预定的测点上进行测量。亦可使用外加集中声源进行测量,该声源应置于厅内墙角附近。
当声源停止发声后,用混响时间测量仪测量该频率的混响时间。
测量频率的选取至少应有125Hz,250Hz,500Hz,1000Hz,2000Hz,和4000Hz六点。
附录A 歌舞厅的混响(T60)(补充件)
A.1 歌舞厅合适混响时间(500Hz)T(s)与厅容积V(立方米)的关系容许范围内附图1。
2.0------------------------------------------------------------------------
|-- | | | | | | |||| --|
|-- | | | | | | |||| --|
|-- | | | | | | |||| --|
|-- | | | | | | |||| --|
1.5|-- | | | | | | |||| --|
|-- | | | | | | |||| --|
|-- | | | | | | |||| --|
■ |-- | | | | | | |||| --|
■ |-- | | | | | | |||| --|
■ 1.0|-- | | | | | | |||| --|
■ |-- | | | | | | |||| --|
■ 0.8|-- | | | | | | |||| --|
■ |-- | | | | | | |||| --|
0.6||||||||| | | | | | |||||||||||--|
0.5------------------------------------------------------------------------
100 200 300 500 1000 2000
厅容积V(立方米)
附图 1
A.2 歌厅、歌舞厅各频率混响时间与500Hz混响时间的比值为表4所示:
表 4
------------------------------------------------------------------
| 频 率 | 比 值 |
|------------------------------|------------------------------|
| 125Hz | 1.0—1.4 |
|------------------------------|------------------------------|
| 250Hz | 1.0—1.2 |
|------------------------------|------------------------------|
| 2000Hz | 0.8—1.0 |
|------------------------------|------------------------------|
| 4000Hz | 0.7—1.0 |
------------------------------------------------------------------
A.3 卡拉OK包厢的混响时间不考核。