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中华人民共和国增值税暂行条例实施细则英文
中华人民共和国增值税暂行条例实施细则英文
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中华人民共和国增值税暂行条例实施细则英文
DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX
(Ministry of Finance: 25 December 1993)
Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the
Republic of China on Value-Added Tax& (hereinafter referred to as &the
Regulations&).
Article 2
&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 contracting 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.
&Repairs and replacement& 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.
Article 3
&Sales of goods& as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
&Provision of processing, repairs and replacement services& 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 replacement services by
the staff employed by the units or individual business operators for their
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.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of good
(2) Sale of goo
(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, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
(5) Provision of self-produced, processed or purchased goods to other
units or individual oper
(6) Distribution of self-produced, processed or purchased goods to
(7) Use of self-produced or processed goods for collective welfare or
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services 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 shall be regarded as sales of non-taxable services which shall
not be subject to VAT.
Whether a taxpayer's 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 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 individual 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 engaged in
non-taxable services.
Article 6
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
services 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.
Article 7
&Sales of goods within the territory of the People's Republic of
China& (hereinafter referred 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 Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
&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 organizations and other units.
&Individuals& as mentioned in Article 1 of the Regulations refers to
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 the taxpayers.
Article 10
Taxpayers selling goods or taxable services 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.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as &general taxpayers&), the VAT 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 period in which the returns
outward or discount received takes place.
Article 12
&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, 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 included:
(1) Output VAT colle
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption T
(3) Disbursement of freight charges that satisfies both the following
1. A freight invoice of transportation department was issued to the
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goo
(2) Determined according to the average selling price of the taxpayer
on the same goods
(3) Determined according to the composite assessable value. 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 composite assessable value
shall include Consumption Tax payable.
&Cost& in the formula refers to the actual costs of products sold for
sales of self- and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The &Purchase price& as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The &price paid& as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
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 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
&Fixed assets& as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life o
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
&Non-taxable items& as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
&fixed assets under construction& as mentioned in the proceeding
paragraph.
Article 21
&Abnormal losses& as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due
(2) Losses due to theft, spoilage or deterioration, etc., resulting
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
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-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 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
(2) Taxpayers engaged in wholesaling 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 chargeable
as small-scale taxpayers.
Article 25
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 according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For 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
discount allowed occurs.
Article 27
&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.
Article 28
Individual operators that satisfy the 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.
Article 29
Once the small-scale taxpayers have been confirmed as general
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 VAT rates,
but no input tax can be credited and special VAT invoices shall not be
(1) The accounting system is unsound or cannot provide accurate tax
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 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, 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 definition 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
goods 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.
Article 32
The scope of application of &VAT minimum threshold& as mentioned in
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 be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 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
&sales amount of small-scale taxpayers& as mentioned in the first
paragraph 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 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 the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, 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
(2) For sales of goods where the sales amount is entrusted for
collection, including where entrusted to banks for collection, it shall be
the date on which the goods are delivered and the procedures for entrusted
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed accord
(4) For sales of goods with payment received in advance, it shall be
the date on which the
(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
receive
(6) For sales of taxable services, 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 s
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
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 there are no agents, the purchaser shall be the withholding
agent.
Article 35
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 the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
&Tax authorities& as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
&The competent tax authorities& and &the collecting authorities& as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
&Above& and &Below& as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The
Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax& and the
Implementation of the Draft Regulations of the People's Republic of China
on Product Tax& promulgated by the Ministry of Finance on September 28,
1984 shall be repealed on the same date.
中华人民共和国增值税暂行条例实施细则英文2 〖预览〗导语：&为中华之崛起而读书&是中华人民共和国第一任国务院总理周恩来，在少年时代立下的宏伟志向，表现了为国家和民族而奋斗终生的责任感和使命感。本文为大学网为网友精心准备《为中华之崛起而读书》读后感，欢迎浏览缅怀总理《为中华之崛起而读书》读后感1917年，周恩来中学毕业，在同学和老师的帮助下，筹到一笔日本留学的经费。表现了周恩来是一个爱读书，爱学习的人!因为周恩来从小就立志读书，现任第一代总理!本篇课文讲的就是周恩来少年时代在外国租界里目睹了中国人在租界里受洋人欺负，围观的中国人都敢怒不敢言。顿时，周恩来感悟到中华不振的含义，从而立志要为振兴中华而读书。一个十二岁的孩子竟然有如此抱负和胸怀!博得了魏校长的喝彩：“好哇!为中华之崛起!有志者当效周生啊!”他的爱国心，多么强烈啊!“少年强则国强，少年富则国富。”让我们从小立下远大的理想，刻苦学习，做一名对祖国有用的栋梁之才!缅怀总理《为中华之崛起而读书》读后感“为中华之崛起而读书”这是12岁的周恩来在面对沉睡的中华巨狮发出的一声震响，响声震响了千千万万的中国人，从那时起中国有了希望，中国有了将来。我们现在之所以能够生活在温暖温暖舒适的书海中不断充实自己，那是革命先烈用鲜血和生命换成的，他们为了中华的崛起而发奋图强，少年兴则国兴，少年富则国富，少年强则国强，他……【】中华人民共和国增值税暂行条例实施细则英文3 〖预览〗导语：《人民海军向前进》创作于1951年。虽未正式定为海军军歌，但海军习惯上将其作为军歌使用，在重大集会、庆典、仪式结束时演奏。实际上已经默认其作为中国人民解放军海军军歌。歌曲欣赏：人民海军向前进红旗飘舞随风扬我们的歌声多么嘹亮人民的海军向前进保卫祖国海洋信心强爱护军舰像爱护自己的眼睛一样保卫和平保卫国防我们有共产党英明领导谁敢来侵犯就让他灭亡红旗飘舞迎朝阳我们的歌声多嘹亮人民海军向前进保卫祖国海洋斗志昂军民团结要严阵以待准备好把海防铸成铁壁铜墙我们有毛主席英明领导谁敢来侵犯就让他灭亡中国海军：中国人民解放军海军(英文：People's Liberation Army Navy，缩写：PLAN或PLA Navy)舰艇前缀：CNS(Chinese Naval Ship)或PLANS(PLA Navy Ship)是中华人民共和国的海上武装力量，中国人民解放军的海上分支。中国人民解放军海军是中国人民解放军中以舰艇部队和海军航空兵为主体，其主要任务是独立或协同陆军、空军防御敌人从海上的入侵，保卫领海主权，维护海洋权益。其作战部队――除了海军总部直辖外，分布于北海、东海、南海三支舰队中。海军是海上作战的主力，具有在水面、水中、空中作战的能力。 近年来中国人民解放军海军以新型航空母舰、新型驱逐舰、新型潜艇、新型战斗机为代表……【】中华人民共和国增值税暂行条例实施细则英文4 〖预览〗“起来，不愿做奴隶的人们，把我们的血肉筑成我们新的长城……”每当听见这首气壮山河的歌，我就热血沸腾。2017勿忘国耻,圆梦中华征文作文800字77年前，日本帝国主义制造卢沟桥事变，发动全面侵华战争，中国守军奋起抵抗。卢沟桥抗战标志着全国抗战的开始。77年来，停留在历史的那一时刻，丰台人民不会忘记，首都人民不会忘记，全中国人民不会忘记。77年前，中国共产党为日军进攻卢沟桥通电：“平津危急!华北危急!中华民族危急!只有全民族实行抗战，才是我们的出路。”事变发生后，中国共产党号召全国同胞团结起来，抵抗日寇侵略。在中国共产党的积极推动下，以国共两党合作为基础的抗日民族统一战线正式形成。全国抗日武装开赴前线，开始了神圣的全民族自卫战争。抗战的灯塔被点亮，打败日本侵略者的决定因素是形成抗日民族统一战线。持久战战略总方针、整套的作战原则、正确的战略指导成为夺取战争胜利的基本保证。1938年，毛泽东为延安《解放》周刊纪念抗战一周年专刊题词：“坚持抗战，坚持统一战线，坚持持久战，最后胜利必然是中国的。”70多年过去了，全中华儿女不会忘记，现代史上破天荒的残暴记录，现代文明史上最黑暗的那一页。日军对中国900多座城市和广大乡村进行轰炸，大肆杀戮无辜平民，实施细菌战、化学战，在占领区推行奴化教育，用鸦片毒害中国人民，控制中国的工矿、交通、农……【】中华人民共和国增值税暂行条例实施细则英文5 〖预览〗导语：关于中华传统文化手抄报素材怎么做呢?怎么设计?以下是unjs小编为您整理相关内容，欢迎参考阅读!希望对您有所帮助，想了解到更多的相关范文内容，欢迎关注大学网关于中华传统文化手抄报素材大全湘剧，即湖南省的地方戏曲剧种，流行于长沙、湘潭一带，源出于明代的弋阳腔，后又吸收昆腔、皮黄等声腔，形成一个包括高腔、低牌子、昆腔、乱弹的多声腔剧种。剧目以高腔、乱弹为主，如《琵琶记》、《白兔记》、《拜月记》等。湖南省地方戏曲剧种之一，主要以长沙、湘潭为活动中心，主要流行于“长沙府十二属”(即长沙、善 化、湘阴、醴陵、湘潭、湘乡、宁乡、益阳、攸县、安化、茶陵)湘南东部17个县市[2]，江西与湖南毗邻的北起修水、南至吉安的各县，广东的坪石、岐门、乐昌、桂头、犁市、韶关等地。当时民间习称为“大戏班子”、“长沙班子”或“湘潭班子”，[3]一度被称作“长沙湘剧”。2006年5月，被列入第一批国家级非物质文化遗产名录。湘剧的表演融高、低、昆、乱四大声腔于一炉，并吸收了青阳腔、四平调、吹腔以及 〔南罗腔〕、〔银纽丝)、〔鲜花调〕等杂曲小调。在长期的衍变过程中，高腔和乱弹已成为今湘剧艺术中的主要声腔。高腔是湘剧主要声腔之一，源于江西弋阳腔。进入湖南后，较快地吸收了湘中、湘东民间音乐并扎下根来，成为湘剧早期的高腔，其代表剧目为《目连传》。高腔向来为……【】
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