中华人民共和国增值税暂行条例实施细则英文版

1、更多企业学院： 中小企业管理全能版183套讲座+89700份资料总经理、高层管理49套讲座+16388份资料中层管理学院46套讲座+6020份资料国学智慧、易经46套讲座人力资源学院56套讲座+27123份资料各阶段员工培训学院77套讲座+ 324份资料员工管理企业学院67套讲座+ 8720份资料工厂生产管理学院52套讲座+ 13920份资料财务管理学院53套讲座+ 17945份资料销售经理学院56套讲座+ 14350份资料销售人员培训学院72套讲座+ 4879份资料中华人民共和国增值税暂行条例实施细则(英文版)发布部门： 中华人民共和国财政部发布文号：分类导航：所属类别： 发布日期：1993

2、-12-25关键字：【阅读全文】DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLES REPUBLIC OF CHINA ON VALUE-ADDED TAX (Ministry of Finance: 25 December 1993) Whole Doc. Article 1 TheseDetailedRulesareformulatedinaccordance with the stipulations of Article 28 of the (hereinafterreferr

3、edtoasthe Regulations). Article 2 Goods as mentioned inArticle1oftheRegulationsrefersto tangible moveable goods, including electricity, heat, and gas. Processing as mentioned in Article 1 of the Regulationsrefersto the businessofcontractingtoprocessgoods,wherethecontractor supplies the rawmaterialan

4、dmajormaterialsandthesubcontractor manufacturesthegoodsinaccordancewiththerequirementsofthe contractor and receives a processing fee. RepairsandreplacementasmentionedinArticle1of the Regulations refers to the business of contracting to carry out repairsof damaged or malfunctioned goods, soastorestor

5、ethegoodstotheir original conditions and functions. Article 3 Sales of goods as mentioned in Article 1 of the Regulationsrefers to the transfer of the ownership of goods for any consideration. Provisionofprocessing,repairsandreplacementservicesas mentioned in Article 1 of theRegulationsreferstothepr

6、ovisionof processing,repairsandreplacementservicesforanyconsideration. However the provision of processing, repairs and replacementservicesby the staff employed by the units or individual business operators for their units or employers shall not be included. Consideration as mentioned in these Detai

7、led Rules includesmoney, goods or any economic benefit obtained from the purchasers. Article 4 The following activities of units or individualoperatorsshallbe deemed as sales of goods: (1) Consignment of goods to others for sale; (2) Sale of goods under consignment; (3) Transfer of goods from one es

8、tablishment to otherestablishments for sale by a taxpayer thatmaintainstwoormoreestablishmentsand adopts consolidated accounting, unlesstherelevantestablishmentsare maintained in the same county (or city); (4) Applicationofself-producedorprocessedgoodstoproduce non-taxable items; (5) Provision of se

9、lf-produced, processed or purchased goods to other units or individual operators as investments; (6) Distribution of self-produced, processed orpurchasedgoodsto shareholders or investors; (7) Use of self-produced or processed goods for collective welfare or personal consumption; (8) Giving out self-

10、produced, processed or purchased goods toothers as free gifts. Article 5 A sales activity that involves goods and non-taxableservicesshall beamixedsalesactivity.Mixedsalesactivitiesofenterprises, enterprise units or individual business operators engagedinproduction, wholesaling or retailing of goods

11、 shall beregardedassalesofgoods which shall be subject to VAT. Mixed sales activities ofotherunitsor individuals shall be regarded as sales of non-taxable services which shall not be subject to VAT. Whether a taxpayers sales activity is a mixed salesactivityshall bedeterminedbythetaxcollectingauthor

12、itiesunder the State Administration of Taxation. Non-taxable services as mentioned in the firstparagraphofthis Article refers to the services subject to Business Tax within the scope of the taxable itemsofcommunicationsandtransportation,construction, finance and insurance, posts and telecommunicatio

13、ns, cultureandsports, entertainment, and service industries. Enterprises,enterpriseunitsorindividualbusinessoperators engaged in production, wholesaling or retailing of goods as mentionedin the first paragraphofthisArticleincludesenterprises,enterprise units, andindividualbusinessoperatorsprincipall

14、yengagedinthe production,wholesalingorretailingofgoodsandalsoengagedin non-taxable services. Article 6 Taxpayersalsoengagedinnon-taxableservicesshall account separately forthesalesamountofgoodsandtaxableservicesand non-taxableservices.Withoutseparateaccountingorwhereaccurate accounting cannot be mad

15、e, the non-taxable services and goods andtaxable services shall together be subject to VAT. Whether non-taxable services so engagedbythetaxpayershallbe subject to VAT shall be determined by the tax collecting authorities under the State Administration of Taxation. Article 7 Sales of goods within the

16、 territoryofthePeoplesRepublicof China (hereinafter referred to as within the territory) as mentioned in Article 1 of the Regulations referstotheplaceofdespatchorthe location of the goods sold is within the territory. Sales of taxable services in the territory as mentioned inArticle 1 of the Regulat

17、ions refers to the sales of taxableservicesthattakes place within the territory. Article 8 Units as mentioned inArticle1oftheRegulationsrefersto State-owned enterprises, collectively owned enterprises, privately-owned enterprises, joint-stock enterprises,otherenterprises,administrative units, instit

18、utions, military units, social organizations and other units. Individuals as mentioned in Article 1 of the Regulations refersto individual business operators and other individuals. Article 9 For enterprises which lease or contract to others for management, the lessees or the sub-contractors shall be

19、 the taxpayers. Article 10 Taxpayers selling goods or taxable services with different taxrates and also engaged in non-taxable services which shall besubjecttoVAT, the highest of the tax rates on goods or taxable services shallapplyto the non taxable services. Article 11 For taxpayers other than sma

20、ll-scale taxpayers (hereinafterreferred to as general taxpayers),theVATrefundabletopurchasersdueto returns inward or discount allowed shall be deducted from theoutputtax for the period in which thereturnsinwardordiscountallowedtakes place. The VAT recovered due to the returns outward ordiscountrecei

21、ved shall be deducted from the input tax for the period in whichthereturns outward or discount received takes place. Article 12 Other charges as mentioned in Article 6 of theRegulationsrefers to handling fees, subsidies, funds, fund raisingfees,profitssharing, incentive bonus, damages onbreachofcont

22、ract(interestondeferred payments), packaging charges, rentals on packaging materials,contingency charges, quality charges,freightandloadingandunloadingcharges, commissioned receipts, commissioned paymentsandchargesofanyother nature which is in addition to the price charged tothepurchaser. The follow

23、ing items nevertheless shall not be included: (1) Output VAT collected from purchasers; (2) Consumption Tax withheld on processing of consumer goodssubject to Consumption Tax; (3) Disbursement of freight charges that satisfies both the following conditions; 1. A freight invoice of transportation dep

24、artment was issuedtothe purchaser; and 2. The same invoice is turned over by the taxpayer to the purchaser. All other charges, regardlessoftheaccountingtreatmentunderthe accounting system adopted, shallbeincludedinthesalesamountin computing the tax payable. Article 13 Where the taxpayer is engagedin

25、mixedsalesactivitiesandthe non-taxable services that are subject to VAT in accordance with Article5 and Article6oftheseDetailedRules,hissalesamountshallbe respectively the sum thehissalesamountsofgoodsandnon-taxable services, or the sum of the sales amounts of goods or taxable services and the non-t

26、axable services. Article 14 For general taxpayers selling goods or taxableservicesthatadopt the pricing method of combining the sales amount and the outputtax,the sales amount shall be computed according to the following formula: Sales amount including tax Sales amount = - 1 + tax rate Article 15 Pu

27、rsuant to the stipulations of Article 6 of theRegulations,ifa taxpayer settles thesalesamountinforeignexchange,theRenminbi conversion rate for the sales amount to be selectedcanbetheforeign exchange ratequotedbytheState(theaveragerateinPrinciple) prevailing on the date or that on the first day of th

28、e month in whichthe sales take place.Taxpayers shall determineinadvancetheconversion rate to be adopted.Once determined, no change is allowed within 1year. Article 16 For taxpayers whose pricesareobviouslylowandwithoutproper justification as mentioned inArticle7oftheRegulations,orhave activities of

29、selling goods as listed in Article 4 of these Detailed Rules but without invoiced sales amounts, the sales amount shallbedetermined according to the following sequence: (1) Determined according to the average selling price of the taxpayer on the same goods in the same month; (2) Determined according

30、 to the average selling price of the taxpayer on the same goods in the recent period; (3) Determined accordingtothecompositeassessablevalue.The formula of the composite assessable value shall be: Composite assessable Value = Cost X (1 + cost plus margin) For goods subject to Consumption Tax, the com

31、posite assessablevalue shall include Consumption Tax payable. Cost in the formula refers to the actual costs of products sold for sales of self-produced goods; and the actual costs of purchases forsales of purchased goods. The rate of cost-plus margin in the formulashallbe determined by the State Ad

32、ministration of Taxation. Article 17 The Purchase price as mentioned in Paragraph 3, Article8ofthe Regulations includes the price paid by taxpayers to agricultural producers for purchasingtax-exemptagriculturalproductsandtheAgricultural Special Product Tax withheld according to the regulations. The

33、price paid as mentioned in the precedingparagraphrefersto the price specified on the purchasing voucherapprovedforusebythe competent tax authorities. Article 18 For mixed sales activities and non-taxable services which are subject to VAT according to the stipulations of Article 5 and Article 6ofthes

34、e DetailedRules,theinputtaxongoodspurchasedforuseinthe non-taxable services involved in the mixedsalesactivitiesorinthe non-taxable services that satisfies the stipulations of Article 8ofthe Regulations is allowed to be credited from the output tax. Article 19 Fixed assets as mentioned in Article 10

35、 of the Regulations refers to: (1) Machinery, mechanical apparatus, means oftransport,andother equipment,toolsandapparatusrelatedtoproduction or business operations with a useful life of more than one year; (2) Article thatarenotthemainequipmentforproductionor business operations but with a unit val

36、ue of more than2000yuananda useful life of more than two years. Article 20 Non-taxable items as mentioned in Article10oftheRegulations referstotheprovisionofnon-taxableservices,thetransfer of intangible assets, the sales ofimmovablepropertiesandfixedassets under construction, etc. Theconstruction, r

37、e-construction, expansion, repairing and decoration of buildings by thetaxpayer,regardlessoftheaccounting treatment under the accounting system adopted, shall be included in the fixedassetsunderconstructionasmentionedin the proceeding paragraph. Article 21 Abnormal losses as mentionedinArticle10ofth

38、eRegulations refers to losses other than the normal wear andtearinthecourseof production or business operations.They include: (1) Losses due to natural disasters; (2) Losses due to theft, spoilage or deterioration,etc.,resulting from improper management; (3) Other abnormal losses. Article 22 Where i

39、nput tax hasalreadybeenclaimedongoodspurchasedor taxable services under the circumstances listed in Paragraphs (2)to(6) in Article 10 of the Regulations, the input tax of thesegoodspurchased or taxable services shall be deducted from the input tax ofthatperiod. If that input tax cannot be determined

40、 accurately, theinputtaxtobe deducted shall be computed based on the actual costs of that period. Article 23 For taxpayers engaged in tax-exempt items or non-taxableitems(not including fixed assets under construction) and where the input taxcannot be determined accurately, the non-creditable input t

41、ax shallbecomputed according to the following formula: Sum of the sales amounts of tax-exempt items and turnover of non-taxable Non-creditable Total input tax items of the month = x - in put tax of the month Sum of the total sales amount and turnover of the month Article 24 The standards for small-s

42、cale taxpayers as mentioned in Article 11 of the Regulations are as follows: (1) Taxpayers engaged in the production of goods or the provisionof taxable services, and taxpayers engaged principally in theproductionof goods orprovisionoftaxableservicesbutalsoinwholesalingor retailing of goods, the ann

43、ual sales amount of which subject to VAT (hereinafter referred to as taxable sales amount)isbelow1million yuan; (2) Taxpayers engaged inwholesalingorretailingofgoods,the annual taxable sales amount of which is below 1.8 million yuan. Regardless whethertheannualtaxablesalesamountsexceedthe standards

44、for small-scale taxpayers,individuals,non-enterpriseunits, and enterprises which do not often have taxable activities, are chargeable as small-scale taxpayers. Article 25 The sales amount of small-scale taxpayers does notincludethetax payable. For small-scale taxpayers selling goods or providing tax

45、able services that adopt the method of setting prices by combining the sales amountand the tax payable, the sales amount is computed according tothefollowing formula: Sales amount including tax Sales amount = - 1 + Assessable rate Article 26 Forsmall-scaletaxpayers,thesalesamountrefundedto the purch

46、asers due to returns inward or discountallowedshallbededucted from the sales amount for theperiodinwhichthereturnsinwardor discount allowed occurs. Article 27 Sound accounting as stated in Article 14 of the Regulationsrefers to the capability of accurately accounting for the output tax,inputtax and

47、tax payable in accordance withtheaccountingregulationsandthe requirements of the tax authorities. Article 28 Individual operators that satisfy theconditionsasprescribedin Article 14 of the Regulationsandaftertheapprovalofthebureaux directly under the State Administration of Taxation canbeconfirmedas

48、 general taxpayers. Article 29 Oncethesmall-scaletaxpayershavebeenconfirmedasgeneral taxpayers, they cannot be reclassified as small-scale taxpayers. Article 30 General taxpayers in any of the following circumstances shall compute the tax payable based on the sales amount and according to the VATrat

49、es, but no input tax can be credited and special VATinvoicesshallnotbe used: (1) The accounting system is unsound or cannot provideaccuratetax information; (2) Theconditionsofgeneraltaxpayersaresatisfiedbutthe taxpayer has not appliedorprocessedtheconfirmationproceduresas general taxpayers. Article

50、31 The scope of part of the tax-exempt items listed in Article 16 of the Regulations are prescribed as follows: (1) Agricultural as mentioned in Item (1) of Paragraph(1)refers to planting, breeding, forestry, animalhusbandryandaquaticproducts industry. Agricultural producers includes units andindivi

51、dualsengagedin agricultural production. Agricultural products refers to primary agricultural products.The detailed scope of this definition shallbedeterminedbythetaxation bureaux directly under the State Administration of Taxation. (2) Antique books as mentioned in Item (3) of Paragraph (1)refers to

52、 the ancient books and old books purchased from the public. (3) Articles as mentioned in Item (8) of Paragraph(1)refersto goods other than yachts, motorcycles, and motor vehicles that aresubject to Consumption Tax. Articles which have been used refers to goods that havebeenused by other individuals

53、as mentioned in Article 8 of these Detailed Rules. Article 32 The scope of application of VAT minimum threshold asmentionedin Article 18 of the Regulations is limited to individuals. The range of the VAT minimum threshold are stipulated as follows: (1) The minimum threshold for sales of goods shall

54、bemonthlysales amount of 600 to 2000 yuan. (2) The minimum threshold for salesoftaxableservicesshallbe monthly sales amount of 200 to 800 yuan. (3)Theminimumthresholdforassessmentonatransaction-by- transaction basis shall be sales amount per transaction (or per day) of 50 to 80 yuan. Sales amount as

55、 mentioned in the preceding paragraph refers to the salesamountofsmall-scaletaxpayersasmentionedinthefirst paragraph of Article 25 of these Detailed Rules. The bureaux directly under the State Administration of Taxation shall determine the minimum threshold locally applicable withintheprescribed ran

56、ge and in accordance with the actual conditions and shall reportthese amounts to the State Administration of Taxation for their records. Article 33 The timing at which the tax liability arises on the sales of goods or taxable services as prescribed in Item (1), Article 19 of theRegulations is specif

57、ied according to the different methods of settlement as follows: (1) For sales of goods under the direct payment method, itshallbe the date on which the sales sum is received or the documented evidenceof the right to collect the sales sum is obtained, and thebillsoflading are delivered to purchasers

58、, regardless whether the goods are delivered; (2) For sales of goodswherethesalesamountisentrustedfor collection, including where entrusted to banks for collection, it shall be the date on which the goods are delivered and the procedures for entrusted collection are completed; (3) For sales of goods on credit or receipt by installments, it shall be the date of collection agreed according to the contracts; (4) For sales of goods with payment received in advance, it shallbe the date on which the goods are delivered; (5)