| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 538) | |
（第538号） |
The Interim Regulation of the People's Republic of China on Value Added Tax was amended and adopted at the 34th executive meeting of the State Council on November 5, 2008. The amended Interim Regulation of the People's Republic of China on Value Added Tax is hereby promulgated and shall come into force as of January 1, 2009. | |
《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国增值税暂行条例》公布，自2009年1月1日起施行。 |
Premier Wen Jiabao | |
总 理 温家宝 |
November 10, 2008 | |
二○○八年十一月十日 |
Interim Regulation of the People's Republic of China on Value Added Tax | |
中华人民共和国增值税暂行条例 |
(Promulgated by Order No. 134 of the State Council of the People's Republic of China on December 13, 1993 Amended and adopted at the 34th executive meeting of the State Council on November 5, 2008) | |
（1993年12月13日中华人民共和国国务院令第134号发布 2008年11月5日国务院第34次常务会议修订通过） |
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| Article 1 Entities and individuals engaged in the sale of goods, supply of processing, repair and replacement services, and import of goods within the territory of the People's Republic of China are taxpayers of value added tax (hereinafter referred to as “taxpayers” ), and shall pay VAT in accordance with this Regulation. | | 第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。 |
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| Article 2 VAT rates: | | 第二条 增值税税率： |
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| 1. For taxpayers selling or importing goods, other than those as specified in Items 2 and 3 of this Article, the tax rate shall be 17%. | | （一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。 |
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| 2. For taxpayers selling or importing the following goods, the tax rate shall be 13%. | | （二）纳税人销售或者进口下列货物，税率为13%： |
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| (1) food grains, edible vegetable oil; | | 1.粮食、食用植物油； |
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| (2) tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane, and coal/ charcoal products for household use. | | 2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品； |
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| (3) books, newspapers, magazines; | | 3.图书、报纸、杂志； |
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| (4) feed, fertilizer, pesticide, agricultural machinery and agricultural film; and | | 4.饲料、化肥、农药、农机、农膜； |
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| (5) other goods as prescribed by the State Council. | | 5.国务院规定的其他货物。 |
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| 3. For taxpayers exporting goods, the tax rate shall be zero, except as otherwise prescribed by the State Council. | | （三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。 |
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| 4. For taxpayers supplying processing, and repair and replacement services (hereinafter referred to as “taxable service”), the tax rate shall be 17 %. | | （四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。 |
Any adjustments to the tax rates shall be decided by the State Council. | |
税率的调整，由国务院决定。 |
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| Article 3 For a taxpayer concurrently engaged in goods or taxable services at different tax rates, the sales amounts for goods or taxable services at different tax rates shall be calculated separately, otherwise, the higher tax rate shall apply. | | 第三条 纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额；未分别核算销售额的，从高适用税率。 |
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| Article 4 Except for the provisions in Article 11 of this Regulation, for a taxpayer engaged in selling goods or supplying taxable services, the payable tax amount shall be the balance after offsetting or deducting the input tax amount for the current period against or from the output tax amount for the current period. The formula for computing the payable tax amount: | | 第四条 除本条例第十一条规定外，纳税人销售货物或者提供应税劳务（以下简称销售货物或者应税劳务），应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式： |
the payable tax amount = the output tax amount for the current period – the input tax amount for the current period | |
应纳税额＝当期销项税额－当期进项税额 |
If the output tax amount for the current period is less than and insufficient to offset against or deduct the input tax amount for the current period, the deficiency can be carried forward to the following period for offset or deduction. | |
当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。 |
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| Article 5 The VAT tax amount that a taxpayer selling goods or supplying taxable service calculates on the basis of the sales amount and at the tax rate as prescribed in Article 2 of this Regulation and collects from the buyer is the output tax amount. The formula for the calculation of the output tax amount: | | 第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式： |
the output tax amount = the sales amount × the tax rate | |
销项税额＝销售额×税率 |
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| Article 6 The sales amount shall be the full price and ex-price fees that a taxpayer charges the buyer for selling goods or supplying taxable service, but exclude the output tax amount collected. | | 第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。 |
The sales amount shall be calculated in RMB. Where a taxpayer settles the sales amount in a currency other than RMB, it (he) shall convert it into RMB. | |
销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。 |
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| Article 7 If the price of the goods sold or taxable service supplied by a taxpayer is obviously low without a justifiable reason, the competent taxation organ shall verify and determine the sales amount. | | 第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。 |
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| Article 8 The VAT amount that a taxpayer pays or bears for buying goods or accepting taxable service is the input tax amount. | | 第八条 纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务）支付或者负担的增值税额，为进项税额。 |
The following input tax amounts are allowed to be offset against or be deducted from the input tax amounts: | |
下列进项税额准予从销项税额中抵扣： |
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| 1. the VAT amount as indicated in the special VAT invoice obtained from the seller; | | （一）从销售方取得的增值税专用发票上注明的增值税额。 |
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| 2. the VAT amount as indicated in the special bill of payment of import VAT obtained from the customs house; | | （二）从海关取得的海关进口增值税专用缴款书上注明的增值税额。 |
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3. for the purchase of agricultural products, besides obtaining the special VAT invoice or customs special bill of payment of import VAT, the input tax amount is calculated on the basis of the agricultural product purchase price as indicated in the agricultural product purchase invoice or sales invoice and at a deduction rate of 13%. The formula for the calculation of the input tax amount:
．．．．．． | | （三）购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式：
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