2023年-中英文中华人民共和国增值税暂行条例实施细则.docx

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1、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：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：19931225关键字：【阅读全文】DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONALREGULATIONOF THE PEOPLES REPUBLIC OF CHINA ON VALUE-ADDED TAX(Ministry of Finance: 25 December 1993)Whole Doc.These Detailed Rules are formulated in accordance

2、with the stipulations of Article 28 of the (hereinafter referred to as the Regulations1).Goods as mentioned in Article 1 of the Regulations refers to tangible moveable goods, including electricity, heat, and gas.Processing as mentioned in Article 1 of the Regulations refers to the business of contra

3、cting to process goods, where the contractor supplies the raw material and major materials and the subcontractor manufactures the goods in accordance with the requirements of the contractor and receives a processing fee.Sum of the sales amounts of tax-exempt items and turnover of non-taxableNon-cred

4、itable Total input tax items of the month =xin put tax of the month Sum of the total sales amount and turnover of the monthThe standards for small-scale taxpayers as mentioned in Article 11 of the Regulations are as follows:(1) Taxpayers engaged in the production of goods or the provision of taxable

5、 services, and taxpayers engaged principally in the production of goods or provision of taxable services but also in wholesaling or retailing of goods, the annual sales amount of which subject to VAT (hereinafter referred to as taxable sales amount) is below 1 million yuan;(2) Taxpayers engaged in w

6、holesaling or retailing of goods, the annual taxable sales amount of which is below 1.8 million yuan.Regardless whether the annual taxable sales amounts exceed the standards for small-scale taxpayers, individuals, non-enterprise units, and enterprises which do not often have taxable activities, are

7、chargeable as small-scale taxpayers.The sales amount of small-scale taxpayers does not include the tax payable.For small-scale taxpayers selling goods or providing taxable services that adopt the method of setting prices by combining the sales amount and the tax payable, the sales amount is computed

8、 according to the following formula:Sales amount including taxSales amount =1 + Assessable rateFor small-scale taxpayers, the sales amount refunded to the purchasers due to returns inward or discount allowed shall be deducted from the sales amount for the period in which the returns inward or discou

9、nt allowed occurs.Sound accounting* as stated in Article 14 of the Regulations refers to the capability of accurately accounting for the output tax, input tax and tax payable in accordance with the accounting regulations and the requirements of the tax authorities.Individual operators that satisfy t

10、he conditions as prescribed in Article 14 of the Regulations and after the approval of the bureaux directly under the State Administration of Taxation can be confirmed as general taxpayers.Once the small-scale taxpayers have been confirmed as general taxpayers, they cannot be reclassified as small-s

11、cale taxpayers.General taxpayers in any of the following circumstances shall compute the tax payable based on the sales amount and according to the VAT rates, but no input tax can be credited and special VAT invoices shall not be used:(1) The accounting system is unsound or cannot provide accurate t

12、ax information;(2) The conditions of general taxpayers are satisfied but the taxpayer has not applied or processed the confirmation procedures as general taxpayers.The scope of part of the tax-exempt items listed in Article 16 of the Regulations are prescribed as follows:(1) Agricultural as mentione

13、d in Item (1) of Paragraph (1) refers to planting, breeding, forestry, animal husbandry and aquatic products industry.“Agricultural producers includes units and individuals engaged in agricultural production.Agricultural products refers to primary agricultural products. The detailed scope of this de

14、finition shall be determined by the taxation bureaux directly under the State Administration of Taxation.(2) Antique books as mentioned in Item (3) of Paragraph (1) refers to the ancient books and old books purchased from the public.(3) Articles as mentioned in Item (8) of Paragraph (1) refers to go

15、ods other than yachts, motorcycles, and motor vehicles that are subject to Consumption Tax.*Articles which have been used refers to goods that have been used by other individuals as mentioned in Article 8 of these Detailed Rules.The scope of application of nVAT minimum threshold1 as mentioned in Art

16、icle 18 of the Regulations is limited to individuals.The range of the VAT minimum threshold are stipulated asfollows:(1) The minimum threshold for sales of goods shall be monthly sales amount of 600 to 2000 yuan.(2) The minimum threshold for sales of taxable services shall be monthly sales amount of

17、 200 to 800 yuan.(3) The minimum threshold for assessment on a transaction-by- transaction basis shall be sales amount per transaction (or per day) of 50 to 80 yuan.Sales amount as mentioned in the preceding paragraph refers to the Hsales amount of small-scale taxpayers as mentioned in the first par

18、agraph of Article 25 of these Detailed Rules.The bureaux directly under the State Administration of Taxation shall determine the minimum threshold locally applicable within the prescribed range and in accordance with the actual conditions and shall report these amounts to the State Administration of

19、 Taxation for their records.The timing at which the tax liability arises on the sales of goods or taxable services as prescribed in Item (1), Article 19 of the Regulations is specified according to the different methods of settlement as follows:(1) For sales of goods under the direct payment method,

20、 it shall be the date on which the sales sum is received or the documented evidence of the right to collect the sales sum is obtained, and the bills of lading are delivered to purchasers, regardless whether the goods are delivered;(2) For sales of goods where the sales amount is entrusted for collec

21、tion, 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;(

22、4) For sales of goods with payment received in advance, it shall be the date on which the goods are delivered;(5) For sales of goods on a consignment to other taxpayers, it shall be the date on which the detailed account of consignment sales are received from the consignee;(6) For sales of taxable s

23、ervices, it shall be the date on which the services are provided and the sales sum is received or the documented evidence of the right to collect the sales sum is obtained;(7) For taxpayers that have the activities that are considered as sales of goods as listed from Item (3) to Item (8) in Article

24、4 of these Detailed Rules, it shall be the date on which the goods are transferred.For overseas units or individuals selling taxable services within the territory but have not set up any business establishment within the territory, the agents shall be the withholding agents for their tax payable. If

25、 there are no agents, the purchaser shall be the withholding agent.For business without a fixed base selling goods or taxable services in a different county (or city) and have not reported and paid tax with the competent tax authorities where the sales take place, the competent tax authorities of th

26、e location where the establishments are located or where the individual resides shall collect the overdue tax.HTax authorities1 as mentioned in Article 20 of the Regulations is the State Administration of Taxation, and the collecting authorities thereunder.The competent tax authorities1 and the coll

27、ecting authorities1 as mentioned in the Regulations and these Detailed Rules refer to branches offices under the State Administration of Taxation at county level and above.Above and Below as mentioned in these Detailed Rules also include the figure or the level itself.These Detailed Rules shall be i

28、nterpreted by the Ministry of Finance or by the State Administration of Taxation.These Detailed rules shall be implemented on the date the Regulations come into effect. The and the promulgated by the Ministry of Finance on September 28, 1984 shall be repealed on the same date.Repairs and replacement

29、 as mentioned in Article 1 of the Regulations refers to the business of contracting to carry out repairs of damaged or malfunctioned goods, so as to restore the goods to their original conditions and functions.“Sales of goods as mentioned in Article 1 of the Regulations refers to the transfer of the

30、 ownership of goods for any consideration.Provision of processing, repairs and replacement services11 as mentioned in Article 1 of the Regulations refers to the provision of processing, repairs and replacement services for any consideration. However the provision of processing, repairs and replaceme

31、nt services by the staff employed by the units or individual business operators fortheir units or employers shall not be included.Consideration as mentioned in these Detailed Rules includes money, goods or any economic benefit obtained from the purchasers.The following activities of units or individ

32、ual operators shall be 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 establishment to other establishments for sale by a taxpayer that maintains two or more establishments and adopts consolidated accounting, un

33、less the relevant establishments are maintained in the same county (or city);(4) Application of self-produced or processed goods to produce non-taxable items;(5) Provision of self-produced, processed or purchased goods to other units or individual operators as investments;(6) Distribution of self-pr

34、oduced, processed or purchased goods to shareholders or investors;(7) Use of self-produced or processed goods for collective welfare or personal consumption;(8) Giving out self-produced, processed or purchased goods to others as free gifts.A sales activity that involves goods and non-taxable service

35、s shall be a mixed sales activity. Mixed sales activities of enterprises, enterprise units or individual business operators engaged in production, wholesaling or retailing of goods shall be regarded as sales of goods which shall be subject to VAT. Mixed sales activities of other units or individuals

36、 shall be regarded as sales of non-taxable services which shall not be subject to VAT.Whether a taxpayers sales activity is a mixed sales activity shall be determined by the tax collecting authorities under the State Administration of Taxation.Non-taxable services as mentioned in the first paragraph

37、 of this Article refers to the services subject to Business Tax within the scope of the taxable items of communications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment, and service industries.Enterprises, enterprise units or in

38、dividual business operators engaged in production, wholesaling or retailing of goods, as mentioned in the first paragraph of this Article includes enterprises, enterprise units, and individual business operators principally engaged in the production, wholesaling or retailing of goods and also engage

39、d in non-taxable services.Taxpayers also engaged in non-taxable services shall account separately for the sales amount of goods and taxable services and non-taxable services. Without separate accounting or where accurate accounting cannot be made, the non-taxable services and goods and taxable servi

40、ces shall together be subject to VAT.Whether non-taxable services so engaged by the taxpayer shall be subject to VAT shall be determined by the tax collecting authorities under the State Administration of Taxation.Sales of goods within the territory of the Peoples Republic of China1 (hereinafter ref

41、erred to as within the territory) as mentioned in Article 1 of the Regulations refers to the place of despatch or the location of the goods sold is within the territory.“Sales of taxable services in the territory* as mentioned in Article1 of the Regulations refers to the sales of taxable services th

42、at takes place within the territory.Units* as mentioned in Article 1 of the Regulations refers to State-owned enterprises, collectively owned enterprises, privately- owned enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organization

43、s and other units.Individuals as mentioned in Article 1 of the Regulations refers to individual business operators and other individuals.For enterprises which lease or contract to others for management, the lessees or the sub-contractors shall be the taxpayers.Taxpayers selling goods or taxable serv

44、ices with different tax rates and also engaged in non-taxable services which shall be subject to VAT, the highest of the tax rates on goods or taxable services shall apply to the non taxable services.For taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers), the V

45、AT refundable to purchasers due to returns inward or discount allowed shall be deducted from the output tax for the period in which the returns inward or discount allowed takes place. The VAT recovered due to the returns outward or discount received shall be deducted from the input tax for the perio

46、d in which the returns outward or discount received takes place.Other charges as mentioned in Article 6 of the Regulations refers to handling fees, subsidies, funds, fund raising fees, profits sharing, incentive bonus, damages on breach of contract (interest on deferred payments), packaging charges,

47、 rentals on packaging materials, contingency charges, quality charges, freight and loading and unloading charges, commissioned receipts, commissioned payments and charges of any other nature which is in addition to the price charged to the purchaser. The following items nevertheless shall not be inc

48、luded:(1) Output VAT collected from purchasers;(2) Consumption Tax withheld on processing of consumer goods subject to Consumption Tax;(3) Disbursement of freight charges that satisfies both the following conditions;1. A freight invoice of transportation department was issued to the purchaser; and2. The