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| Order of the Ministry of Finance and the State Administration of Taxation | | 财政部、国家税务总局令 |
(No.50) | |
（第50号） |
The Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax were adopted at the executive meeting of the Ministry of Finance and the State Administration of Taxation, are hereby promulgated and shall come into force on January 1, 2009. | |
《中华人民共和国增值税暂行条例实施细则》已经财政部部务会议和国家税务总局局务会议审议通过，现予公布，自2009年1月1日起施行。 |
Minister of the Ministry of Finance, Xie Xvren | |
财政部部长 谢旭人 |
Director of the State Administration of Taxation, Xiao Jie | |
税务总局局长 肖捷 |
December 15, 2008 | |
二00八年十二月十五日 |
Detailed Rules for the Implementation of the 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实施细则 |
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| Article 1 These Detailed Rules are formulated according tothe Interim Regulation of the People's Republic of China on Value Added Tax (hereinafter referred to as the “Regulation”). | | 第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例），制定本细则。 |
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| Article 2 The term “goods” as mentioned in Article 1 of the Regulation refers to tangible movables, including electric power, heating power and gas. | | 第二条 条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。 |
The term “processing” as mentioned in Article 1 of the Regulation refers to the business of processing goods upon commission, i.e. a contractor produces goods with raw materials and other main materials from an employer according to the requirements of the employer and charges a processing fee. | |
条例第一条所称加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造货物并收取加工费的业务。 |
The term “repair” as mentioned in Article 1 of the Regulation refers to the business of restoring goods that are damaged or lose their functions to their original state and functions upon commission. | |
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。 |
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| Article 3 The term “sale of goods” as mentioned in Article 1 of the Regulation refers to the paid transfer of the ownership of goods. | | 第三条 条例第一条所称销售货物，是指有偿转让货物的所有权。 |
The phrase “provides processing or repair services (hereinafter referred to as the “taxable services”)” as mentioned in Article 1 of the Regulation refers to the provision of paid services of processing or repair, which, however, does not include the provision of processing or repair services by an employee of an entity or individual industrial and commercial business for the entity or employer. | |
条例第一条所称提供加工、修理修配劳务（以下称应税劳务），是指有偿提供加工、修理修配劳务。单位或者个体工商户聘用的员工为本单位或者雇主提供加工、修理修配劳务，不包括在内。 |
The term “paid” as mentioned in these Detailed Rules refers to the receipt of money, goods and any other economic benefit from a purchaser. | |
本细则所称有偿，是指从购买方取得货币、货物或者其他经济利益。 |
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| Article 4 The following acts of an entity or individual industrial and commercial business shall be deemed as sales of goods: | | 第四条 单位或者个体工商户的下列行为，视同销售货物： |
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| (1) Consigning goods to any other entity or individual for sale; | | （一）将货物交付其他单位或者个人代销； |
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| (2) Selling goods on consignment; | | （二）销售代销货物； |
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| (3) Transferring goods from one institution to another for sale by a taxpayer that has two or more institutions and adopts consolidated accounting, except that the relevant institutions are formed in the same county (city); | | （三）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外； |
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| (4) Using self-produced goods or goods processed upon commission for non-VAT taxable items; | | （四）将自产或者委托加工的货物用于非增值税应税项目； |
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| (5) Using self-produced goods or goods processed upon commission for collective welfare or personal consumption; | | （五）将自产、委托加工的货物用于集体福利或者个人消费； |
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| (6) Providing self-produced goods, goods processed upon commission or purchased goods to any other entity or individual industrial and commercial business as investment; | | （六）将自产、委托加工或者购进的货物作为投资，提供给其他单位或者个体工商户； |
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| (7) Distributing self-produced goods, goods processed upon commission or purchased goods among shareholders or investors; and | | （七）将自产、委托加工或者购进的货物分配给股东或者投资者； |
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| (8) Giving self-produced goods, goods processed upon commission or purchased goods to any other entity or individual as gift. | | （八）将自产、委托加工或者购进的货物无偿赠送其他单位或者个人。 |
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| Article 5 A sale involving both goods and non-VAT taxable services shall be regarded as a mixed sale. Subject to the provisions of Article 6 of these Detailed Rules, a mixed sale by an enterprise, entity of an enterprise nature or individual industrial and commercial business engaged in the production, wholesale or retail of goods shall be regarded as a sale of goods subject to the value added tax; a mixed sale by any other entity or individual shall be regarded as a sale of non-VAT taxable services not subject to the value added tax. | | 第五条 一项销售行为如果既涉及货物又涉及非增值税应税劳务，为混合销售行为。除本细则第六条的规定外，从事货物的生产、批发或者零售的企业、企业性单位和个体工商户的混合销售行为，视为销售货物，应当缴纳增值税；其他单位和个人的混合销售行为，视为销售非增值税应税劳务，不缴纳增值税。 |
The term “non-VAT taxable services” as mentioned in paragraph 1 hereof refers to the taxable services within the scope of business tax items in the transport, construction, finance and insurance, post and telecommunications, culture and sport, entertainment and service industries. | |
本条第一款所称非增值税应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。 |
The term “enterprise, entity of an enterprise nature or individual industrial and commercial business engaged in the production, wholesale or retail of goods” as mentioned in paragraph 1 hereof shall include an entity or individual industrial and commercial business that is mainly engaged in the production, wholesale or retail of goods and concurrently engaged in some non-VAT taxable services. | |
本条第一款所称从事货物的生产、批发或者零售的企业、企业性单位和个体工商户，包括以从事货物的生产、批发或者零售为主，并兼营非增值税应税劳务的单位和个体工商户在内。 |
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| Article 6 For any of the following mixed sales by a taxpayer, the sales amount of goods and the turnover of non-VAT taxable services shall be subject to the separate accounting, the value added tax shall be calculated and levied on the basis of the sales amount of goods, and no value added tax shall be levied on the non-VAT taxable services; if the taxpayer fails to implement the separate accounting, the competent tax authority shall assess its sales amount of goods: | | 第六条 纳税人的下列混合销售行为，应当分别核算货物的销售额和非增值税应税劳务的营业额，并根据其销售货物的销售额计算缴纳增值税，非增值税应税劳务的营业额不缴纳增值税；未分别核算的，由主管税务机关核定其货物的销售额： |
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| (1) Selling self-produced goods while providing services in the construction industry; and | | （一）销售自产货物并同时提供建筑业劳务的行为； |
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| (2) Other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. | | （二）财政部、国家税务总局规定的其他情形。 |
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| Article 7 Where a taxpayer is concurrently engaged in any non-VAT taxable item, the sales amounts of goods or taxable services and the turnover of non-VAT taxable items shall be subject to the separate accounting; if the taxpayer fails to implement the separate accounting, the competent tax authority shall assess the sales amount of goods or taxable services. | | 第七条 纳税人兼营非增值税应税项目的，应分别核算货物或者应税劳务的销售额和非增值税应税项目的营业额；未分别核算的，由主管税务机关核定货物或者应税劳务的销售额。 |
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| Article 8 The phrase “sells goods or provides processing or repair services within the territory of the People's Republic of China” (hereinafter referred to as “within China”) as mentioned in Article 1 of the Regulation means that: | | 第八条 条例第一条所称在中华人民共和国境内（以下简称境内）销售货物或者提供加工、修理修配劳务，是指： |
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| (1) The place where the sold goods are loaded for shipment or are located is within China; or | | （一）销售货物的起运地或者所在地在境内； |
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| (2) The taxable services are provided within China. | | （二）提供的应税劳务发生在境内。 |
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| Article 9 The term “entity” as mentioned in Article 1 of the Regulation refers to an enterprise, administrative entity, public institution, military entity, social group, etc. | | 第九条 条例第一条所称单位，是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。 |
The term “individual” as mentioned in Article 1 of the Regulation refers to an individual industrial or commercial business or any other individual. | |
条例第一条所称个人，是指个体工商户和其他个人。 |
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| Article 10 Where an entity is operated by any other entity or individual under a lease or contract, the lessee or contractor shall be the taxpayer. | | 第十条 单位租赁或者承包给其他单位或者个人经营的，以承租人或者承包人为纳税人。 |
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| Article 11 The VAT amount refunded to a purchaser due to the return of or rebate on goods sold by a taxpayer other than a small-scale taxpayer (hereinafter referred to as the “general taxpayer”) shall be deducted from the current output tax amount covering the sold goods that are returned or given a rebate; the VAT amount recovered due to the return of or rebate on the purchased goods shall be deducted from the current input tax amount covering the purchased goods that are returned or given a rebate. | | |
If, after a general taxpayer issues a special VAT invoice for the sale of goods or provision of taxable services, the sold goods are returned or given a rebate, there is any mistake on the invoice issued, etc., the general taxpayer shall issue a red-letter special VAT invoice according to the provisions of the State Administration of Taxation. If it fails to issue a red-letter special VAT invoice according to the relevant provisions, the VAT amount shall not be deducted from the output tax amount. | |
一般纳税人销售货物或者应税劳务，开具增值税专用发票后，发生销售货物退回或者折让、开票有误等情形，应按国家税务总局的规定开具红字增值税专用发票。未按规定开具红字增值税专用发票的，增值税额不得从销项税额中扣减。 |
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Article 12 The term “ex-price fees” as mentioned in paragraph 1 of Article 6 of the Regulation includes commission fee, subsidy, fund, fund-raising fee, profits returned, incentive money, default fine, overdue fine, interest on deferred payment, compensation, payments collected on behalf of others, advances on behalf of others, packaging fee, rent for packages, storage fee, quality fee, freight loading and unloading fee and other fees of various natures charged to a purchaser in addition to price, excluding the following items:
．．．．．． | | 第十二条 条例第六条第一款所称价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其他各种性质的价外收费。但下列项目不包括在内：
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