中华人民共和国增值税暂行条例
2022年12月15日发(作者：一件委屈的事作文300字十篇)
【中英文】中华人民共和国增值
税暂行条例实施细则
中华人民共和国增值税暂行条例实施细则(英文版)
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发布部门：财政部中华人民共和国财政部发布文号：
分类导航：所属类别：部委行业规章
发布日期：1993-12-25关键字：
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DETAILEDRULEFORTHE
IMPLEMENTATIONOFTHEPROVISIONAL
REGULATIONOFTHEPEOPLE'S
REPUBLICOFCHINAONVALUE-ADDED
TAX
(MinistryofFinance:25December
1993)
WholeDoc.
Article1
TheseDetailedRulesareformulated
inaccordancewiththestipulationsof
Article28ofthe
ofthePeople'sRepublicofChinaon
Value-AddedTax>
(hereinafterreferredtoas"the
Regulations").
Article2
"Goods"asmentioned
inArticle1oftheRegulationsrefersto
tangiblemoveablegoods,including
electricity,heat,andgas.
"Processing"asmentionedinArticle1
oftheRegulationsrefersto
the
businessofcontractingtoprocessgood
s,wherethecontractor
suppliesthe
rawmaterialandmajormaterialsandth
esubcontractor
manufacturesthegoodsinaccordance
withtherequirementsofthe
contractorandreceivesaprocessingfee.
"Repairsandreplacement"asmentio
nedinArticle1ofthe
Regulationsreferstothebusinessof
contractingtocarryoutrepairsof
damagedormalfunctionedgoods,
soastorestorethegoodstotheir
originalconditionsandfunctions.
Article3
"Salesofgoods"asmentionedin
Article1oftheRegulationsrefers
tothetransferoftheownershipofgoods
foranyconsideration.
"Provisionofprocessing,repairsand
replacementservices"as
mentionedinArticle1of
theRegulationsreferstotheprovision
of
processing,repairsandreplacementser
vicesforanyconsideration.
Howevertheprovisionofprocessing,
repairsandreplacementservicesby
thestaffemployedbytheunitsorindividual
businessoperatorsfortheir
unitsoremployersshallnotbeincluded.
"Consideration"asmentionedinthese
DetailedRulesincludesmoney,
goodsoranyeconomicbenefitobtained
fromthepurchasers.
Article4
Thefollowingactivitiesofunitsor
individualoperatorsshallbe
deemedassalesofgoods:
(1)Consignmentofgoodstoothersfor
sale;
(2)Saleofgoodsunderconsignment;
(3)Transferofgoodsfromone
establishmenttootherestablishments
forsalebyataxpayer
thatmaintainstwoormoreestablishme
ntsand
adoptsconsolidatedaccounting,
unlesstherelevantestablishmentsare
maintainedinthesamecounty(orcity);
(4)
Applicationofself-producedorprocesse
dgoodstoproduce
non-taxableitems;
(5)Provisionofself-produced,
processedorpurchasedgoodstoother
unitsorindividualoperatorsas
investments;
(6)Distributionofself-produced,
processedorpurchasedgoodsto
shareholdersorinvestors;
(7)Useofself-producedorprocessed
goodsforcollectivewelfareor
personalconsumption;
(8)Givingoutself-produced,processed
orpurchasedgoodstoothers
asfreegifts.
Article5
Asalesactivitythatinvolvesgoodsand
non-taxableservicesshall
alesa
ctivitiesofenterprises,
enterpriseunitsorindividualbusiness
operatorsengagedinproduction,
wholesalingorretailingofgoodsshall
beregardedassalesofgoods
ales
activitiesofotherunitsor
individualsshallberegardedassalesof
non-taxableserviceswhichshall
notbesubjecttoVAT.
Whetherataxpayer'ssalesactivityisa
mixedsalesactivityshall
bedeterminedbythetaxcollectingaut
horitiesundertheState
AdministrationofTaxation.
"Non-taxableservices"asmentionedin
thefirstparagraphofthis
Articlereferstotheservicessubjectto
BusinessTaxwithinthescopeof
thetaxable
itemsofcommunicationsandtransporta
tion,construction,
financeandinsurance,postsand
telecommunications,cultureandsports,
entertainment,andserviceindustries.
"Enterprises,enterpriseunitsorindiv
idualbusinessoperators
engagedinproduction,wholesalingor
retailingofgoods"asmentionedin
thefirst
paragraphofthisArticleincludesenterp
rises,enterprise
units,
andindividualbusinessoperatorsprinci
pallyengagedinthe
production,wholesalingorretailingofg
oodsandalsoengagedin
non-taxableservices.
Article6
Taxpayersalsoengagedinnon-taxab
leservicesshallaccount
separately
forthesalesamountofgoodsandtaxa
bleservicesand
tseparatea
ccountingorwhereaccurate
accountingcannotbemade,the
non-taxableservicesandgoods
andtaxable
servicesshalltogetherbesubjecttoVAT.
Whethernon-taxableservicesso
engagedbythetaxpayershallbe
subjecttoVATshallbedeterminedbythe
taxcollectingauthoritiesunder
theStateAdministrationofTaxation.
Article7
"Salesofgoodswithinthe
territoryofthePeople'sRepublicof
China"(hereinafterreferredtoas"within
theterritory")asmentionedin
Article1oftheRegulations
referstotheplaceofdespatchorthe
locationofthegoodssoldiswithinthe
territory.
"Salesoftaxableservicesinthe
territory"asmentionedinArticle
1oftheRegulationsreferstothesalesof
taxableservicesthattakes
placewithintheterritory.
Article8
"Units"asmentioned
inArticle1oftheRegulationsrefersto
State-ownedenterprises,collectively
ownedenterprises,privately-owned
enterprises,joint-stock
enterprises,otherenterprises,administra
tive
units,institutions,militaryunits,social
organizationsandotherunits.
"Individuals"asmentionedinArticle1
oftheRegulationsrefersto
individualbusinessoperatorsandother
individuals.
Article9
Forenterpriseswhichleaseorcontract
toothersformanagement,the
lesseesorthesub-contractorsshallbethe
taxpayers.
Article10
Taxpayerssellinggoodsortaxable
serviceswithdifferenttaxrates
andalsoengagedinnon-taxableservices
whichshallbesubjecttoVAT,
thehighestofthetaxratesongoodsor
taxableservicesshallapplyto
thenontaxableservices.
Article11
Fortaxpayersotherthansmall-scale
taxpayers(hereinafterreferred
toas"general
taxpayers"),theVATrefundabletopurc
hasersdueto
returnsinwardordiscountallowedshallbe
deductedfromtheoutputtax
fortheperiodinwhich
thereturnsinwardordiscountallowedt
akes
recoveredduetothe
returnsoutwardordiscountreceived
shallbedeductedfromtheinputtaxforthe
periodinwhichthereturns
outwardordiscountreceivedtakesplace.
Article12
"Othercharges"asmentionedinArticle
6oftheRegulationsrefers
tohandlingfees,subsidies,funds,fund
raisingfees,profitssharing,
incentivebonus,damages
onbreachofcontract(interestondeferr
ed
payments),packagingcharges,rentalson
packagingmaterials,contingency
charges,quality
charges,freightandloadingandunloadi
ngcharges,
commissionedreceipts,commissioned
paymentsandchargesofanyother
naturewhichisinadditiontotheprice
followingitemsneverthelessshallnotbe
included:
(1)OutputVATcollectedfrom
purchasers;
(2)ConsumptionTaxwithheldon
processingofconsumergoodssubject
toConsumptionTax;
(3)Disbursementoffreightchargesthat
satisfiesboththefollowing
conditions;
htinvoiceoftransportation
departmentwasissuedtothe
purchaser;and
einvoiceisturnedoverby
thetaxpayertothepurchaser.
Allothercharges,
regardlessoftheaccountingtreatment
underthe
accountingsystemadopted,
shallbeincludedinthesalesamounti
n
computingthetaxpayable.
Article13
Wherethetaxpayeris
engagedinmixedsalesactivitiesandth
e
non-taxableservicesthataresubjectto
VATinaccordancewithArticle5
and
Article6oftheseDetailedRules,hissa
lesamountshallbe
respectivelythesum
thehissalesamountsofgoodsandno
n-taxable
services,orthesumofthesalesamounts
ofgoodsortaxableservicesand
thenon-taxableservices.
Article14
Forgeneraltaxpayerssellinggoodsor
taxableservicesthatadopt
thepricingmethodofcombiningthesales
amountandtheoutputtax,the
salesamountshallbecomputedaccording
tothefollowingformula:
Salesamountincluding
tax
Salesamount=
--------------------------------------
1+taxrate
Article15
PursuanttothestipulationsofArticle6
oftheRegulations,ifa
taxpayersettles
thesalesamountinforeignexchange,t
heRenminbi
conversionrateforthesalesamounttobe
selectedcanbetheforeign
exchange
ratequotedbytheState(theaveragera
teinPrinciple)
prevailingonthedateorthatonthefirst
dayofthemonthinwhichthe
ersshall
determineinadvancetheconversion
termined,no
changeisallowedwithin1year.
Article16
Fortaxpayerswhose
pricesareobviouslylowandwithoutpr
oper
justificationasmentioned
inArticle7oftheRegulations,orhave
activitiesofsellinggoodsaslistedin
Article4oftheseDetailedRules
butwithoutinvoicedsalesamounts,the
salesamountshallbedetermined
accordingtothefollowingsequence:
(1)Determinedaccordingtotheaverage
sellingpriceofthetaxpayer
onthesamegoodsinthesamemonth;
(2)Determinedaccordingtotheaverage
sellingpriceofthetaxpayer
onthesamegoodsintherecentperiod;
(3)Determined
accordingtothecompositeassessable
formulaofthecompositeassessablevalue
shallbe:
CompositeassessableValue=CostX(1
+costplusmargin)
ForgoodssubjecttoConsumptionTax,
thecompositeassessablevalue
shallincludeConsumptionTaxpayable.
"Cost"intheformulareferstotheactual
costsofproductssoldfor
salesofself-producedgoods;andthe
actualcostsofpurchasesforsales
eofcost-plus
marginintheformulashallbe
determinedbytheStateAdministrationof
Taxation.
Article17
The"Purchaseprice"asmentionedin
Paragraph3,Article8ofthe
Regulationsincludesthepricepaidby
taxpayerstoagriculturalproducers
for
purchasingtax-exemptagriculturalprodu
ctsandtheAgricultural
SpecialProductTaxwithheldaccordingto
theregulations.
The"pricepaid"asmentionedinthe
precedingparagraphrefersto
thepricespecifiedonthepurchasing
voucherapprovedforusebythe
competenttaxauthorities.
Article18
Formixedsalesactivitiesand
non-taxableserviceswhicharesubject
toVATaccordingtothestipulationsof
Article5andArticle6ofthese
DetailedRules,theinputtaxongoods
purchasedforuseinthe
non-taxableservicesinvolvedinthe
mixedsalesactivitiesorinthe
non-taxableservicesthatsatisfiesthe
stipulationsofArticle8ofthe
Regulationsisallowedtobecreditedfrom
theoutputtax.
Article19
"Fixedassets"asmentionedinArticle
10oftheRegulations
refersto:
(1)Machinery,mechanicalapparatus,
meansoftransport,andother
equipment,toolsandapparatusrelatedt
oproductionorbusiness
operationswithausefullifeofmorethan
oneyear;
(2)Article
thatarenotthemainequipmentforpro
ductionor
businessoperationsbutwithaunitvalueof
morethan2000yuananda
usefullifeofmorethantwoyears.
Article20
"Non-taxableitems"asmentionedin
Article10oftheRegulations
referstotheprovisionofnon-taxablese
rvices,thetransferof
intangibleassets,thesales
ofimmovablepropertiesandfixedasset
s
underconstruction,etc.
Theconstruction,re-construction,e
xpansion,repairingand
decorationofbuildingsby
thetaxpayer,regardlessoftheaccounti
ng
treatmentundertheaccountingsystem
adopted,shallbeincludedinthe
"fixedassetsunderconstruction"asme
ntionedintheproceeding
paragraph.
Article21
"Abnormallosses"as
mentionedinArticle10oftheRegulatio
ns
referstolossesotherthanthenormalwear
andtearinthecourseof
include:
(1)Lossesduetonaturaldisasters;
(2)Lossesduetotheft,spoilageor
deterioration,etc.,resulting
fromimpropermanagement;
(3)Otherabnormallosses.
Article22
Whereinputtax
hasalreadybeenclaimedongoodspur
chasedor
taxableservicesunderthecircumstances
listedinParagraphs(2)to(6)
inArticle10oftheRegulations,theinput
taxofthesegoodspurchased
ortaxableservicesshallbedeductedfrom
theinputtaxofthatperiod.
Ifthatinputtaxcannotbedetermined
accurately,theinputtaxtobe
deductedshallbecomputedbasedonthe
actualcostsofthatperiod.
Article23
Fortaxpayersengagedintax-exempt
itemsornon-taxableitems(not
includingfixedassetsunderconstruction)
andwheretheinputtaxcannot
bedeterminedaccurately,the
non-creditableinputtax
shallbecomputed
accordingtothefollowingformula:
Sumofthesales
amountsof
tax-exemptitems
and
turnoverof
non-taxable
Non-creditableTotalinputtaxitems
ofthemonth
=x--------------------
inputtaxofthemonthSumof
thetotalsales
amountand
turnoverof
themonth
Article24
Thestandardsforsmall-scaletaxpayers
asmentionedinArticle11of
theRegulationsareasfollows:
(1)Taxpayersengagedintheproduction
ofgoodsortheprovisionof
taxableservices,andtaxpayersengaged
principallyintheproductionof
goods
orprovisionoftaxableservicesbutals
oinwholesalingor
retailingofgoods,theannualsalesamount
ofwhichsubjecttoVAT
(hereinafterreferredtoas"taxablesales
amount")isbelow1million
yuan;
(2)Taxpayersengaged
inwholesalingorretailingofgoods,the
annualtaxablesalesamountofwhichis
below1.8millionyuan.
Regardless
whethertheannualtaxablesalesamoun
tsexceedthe
standardsforsmall-scale
taxpayers,individuals,non-enterpriseuni
ts,
andenterpriseswhichdonotoftenhave
taxableactivities,arechargeable
assmall-scaletaxpayers.
Article25
Thesalesamountofsmall-scale
taxpayersdoesnotincludethetax
payable.
Forsmall-scaletaxpayerssellinggoods
orprovidingtaxableservices
thatadoptthemethodofsettingpricesby
combiningthesalesamountand
thetaxpayable,thesalesamountis
computedaccordingtothefollowing
formula:
Salesamountincluding
tax
Salesamount=
--------------------------------------
1+Assessablerate
Article26
Forsmall-scaletaxpayers,thesales
amountrefundedtothe
purchasersduetoreturnsinwardor
discountallowedshallbededucted
fromthesalesamountfor
theperiodinwhichthereturnsinward
or
discountallowedoccurs.
Article27
"Soundaccounting"asstatedinArticle
14oftheRegulationsrefers
tothecapabilityofaccuratelyaccounting
fortheoutputtax,inputtax
andtaxpayableinaccordance
withtheaccountingregulationsandthe
requirementsofthetaxauthorities.
Article28
Individualoperatorsthatsatisfy
theconditionsasprescribedin
Article14ofthe
Regulationsandaftertheapprovalofth
ebureaux
directlyundertheStateAdministrationof
Taxationcanbeconfirmedas
generaltaxpayers.
Article29
Oncethesmall-scaletaxpayershave
beenconfirmedasgeneral
taxpayers,theycannotbereclassifiedas
small-scaletaxpayers.
Article30
Generaltaxpayersinanyofthe
followingcircumstancesshallcompute
thetaxpayablebasedonthesalesamount
andaccordingtotheVATrates,
butnoinputtaxcanbecreditedandspecial
VATinvoicesshallnotbe
used:
(1)Theaccountingsystemisunsound
orcannotprovideaccuratetax
information;
(2)
Theconditionsofgeneraltaxpayersare
satisfiedbutthe
taxpayerhasnot
appliedorprocessedtheconfirmationp
roceduresas
generaltaxpayers.
Article31
Thescopeofpartofthetax-exempt
itemslistedinArticle16ofthe
Regulationsareprescribedasfollows:
(1)"Agricultural"asmentionedinItem
(1)ofParagraph(1)refers
toplanting,breeding,forestry,
animalhusbandryandaquaticproducts
industry.
"Agriculturalproducers"includesunits
andindividualsengagedin
agriculturalproduction.
"Agriculturalproducts"refersto
detailedscopeofthisdefinition
shallbedeterminedbythetaxation
bureauxdirectlyundertheState
AdministrationofTaxation.
(2)"Antiquebooks"asmentionedin
Item(3)ofParagraph(1)refers
totheancientbooksandoldbooks
purchasedfromthepublic.
(3)"Articles"asmentionedinItem(8)of
Paragraph(1)refersto
goodsotherthanyachts,motorcycles,and
motorvehiclesthataresubject
toConsumptionTax.
"Articleswhichhavebeenused"refers
togoodsthathavebeenused
by"otherindividuals"asmentionedin
Article8oftheseDetailedRules.
Article32
Thescopeofapplicationof"VAT
minimumthreshold"asmentionedin
Article18oftheRegulationsislimitedto
individuals.
TherangeoftheVATminimum
thresholdarestipulatedas
follows:
(1)Theminimumthresholdforsalesof
goodsshallbemonthlysales
amountof600to2000yuan.
(2)Theminimumthresholdfor
salesoftaxableservicesshallbe
monthlysalesamountof200to800yuan.
(3)Theminimumthresholdforasses
smentonatransaction-by-
transactionbasisshallbesalesamountper
transaction(orperday)of50
to80yuan.
"Salesamount"asmentionedinthe
precedingparagraphreferstothe
"salesamountofsmall-scaletaxpayers"
asmentionedinthefirst
paragraphofArticle25oftheseDetailed
Rules.
ThebureauxdirectlyundertheState
AdministrationofTaxationshall
determinetheminimumthresholdlocally
applicablewithintheprescribed
rangeandinaccordancewiththeactual
conditionsandshallreportthese
amountstotheStateAdministrationof
Taxationfortheirrecords.
Article33
Thetimingatwhichthetaxliability
arisesonthesalesofgoodsor
taxableservicesasprescribedinItem(1),
Article19oftheRegulations
isspecifiedaccordingtothedifferent
methodsofsettlementasfollows:
(1)Forsalesofgoodsunderthedirect
paymentmethod,itshallbe
thedateonwhichthesalessumisreceived
orthedocumentedevidenceof
therighttocollectthesalessumis
obtained,andthebillsoflading
aredeliveredtopurchasers,regardless
whetherthegoodsaredelivered;
(2)Forsalesof
goodswherethesalesamountisentrus
tedfor
collection,includingwhereentrustedto
banksforcollection,itshallbe
thedateonwhichthegoodsaredelivered
andtheproceduresforentrusted
collectionarecompleted;
(3)Forsalesofgoodsoncreditor
receiptbyinstallments,itshall
bethedateofcollectionagreedaccording
tothecontracts;
(4)Forsalesofgoodswithpayment
receivedinadvance,itshallbe
thedateonwhichthegoodsaredelivered;
(5)Forsalesofgoodsonaconsignment
toothertaxpayers,itshall
bethedate
onwhichthedetailedaccountofconsig
nmentsalesare
receivedfromtheconsignee;
(6)Forsalesoftaxableservices,itshall
bethedateonwhichthe
servicesareprovidedandthesales
sumisreceivedorthedocumented
evidenceoftherighttocollectthesales
sumisobtained;
(7)Fortaxpayersthathavethe
activitiesthatareconsideredas
salesofgoodsaslistedfromItem(3)to
Item(8)inArticle4ofthese
DetailedRules,itshallbethedateonwhich
thegoodsaretransferred.
Article34
Foroverseasunitsorindividualsselling
taxableserviceswithinthe
territorybuthave
notsetupanybusinessestablishment
withinthe
territory,theagents
shallbethewithholdingagentsfortheir
tax
earenoagents,the
purchasershallbethewithholding
agent.
Article35
Forbusinesswithoutafixedbase
sellinggoodsortaxableservices
inadifferentcounty(orcity)andhavenot
reportedandpaidtaxwith
thecompetenttaxauthoritieswherethe
salestakeplace,thecompetent
taxauthoritiesofthelocationwherethe
establishmentsarelocatedor
wheretheindividualresidesshallcollect
theoverduetax.
Article36
"Taxauthorities"asmentionedin
Article20oftheRegulationsis
theState
AdministrationofTaxation,andthecolle
ctingauthorities
thereunder.
"Thecompetenttaxauthorities"and
"thecollectingauthorities"as
mentionedintheRegulationsandthese
DetailedRulesrefertobranches
officesundertheStateAdministrationof
Taxationatcountyleveland
above.
Article37
"Above"and"Below"asmentionedin
theseDetailedRulesalsoinclude
thefigureorthelevelitself.
Article38
TheseDetailedRulesshallbe
interpretedbytheMinistryofFinance
orbytheStateAdministrationofTaxation.
Article39
TheseDetailedrulesshallbe
implementedonthedatetheRegulations
ndRegulationsforthe
ImplementationoftheDraftRegulationsof
thePeople'sRepublicofChina
onValue-AddedTax>
andthe
forthe
ImplementationoftheDraftRegulationsof
thePeople'sRepublicofChina
onProductTax>promulgatedbythe
MinistryofFinanceonSeptember28,
1984shallberepealedonthesamedate.