[中英文]中华人民共和国增值税暂行条例实施细则

【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)

http://laws.66law.cn/law-5887.aspx

【阅读全文】

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 (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 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, unless  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-produced, 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.



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 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; and

     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 goods in the same month;

     (2) Determined according to the average selling price of the taxpayer

on the same goods in the recent period;

     (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-produced goods; 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 of more than one year;

     (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 to natural disasters;

     (2) Losses due to theft, spoilage or deterioration,  etc.,  resulting

from improper management;

     (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

yuan;

     (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

used:

     (1) The accounting system is unsound or cannot provide  accurate  tax

information;

     (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 goods are delivered;

     (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

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 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 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 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 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.

本文来源：https://www.2haoxitong.net/k/doc/cd90cbfbf011f18583d049649b6648d7c1c708a7.html