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Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax in an All-round Manner [Partially Invalid]
财政部、国家税务总局关于全面推开营业税改征增值税试点的通知 [部分失效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax in an All-round Manner 

财政部、国家税务总局关于全面推开营业税改征增值税试点的通知

(No. 36 [2016] of the Ministry of Finance) (财税〔2016〕36号)

The public finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:
With the approval of the State Council, as of May 1, 2016, the pilot program of replacing business tax with Value-Added Tax (VAT) shall be implemented across the country, all business tax taxpayers in the construction industry, the real estate industry, the financial industry, and the living service industry shall be included in the scope of the pilot program, and the payment of business tax shall be replaced by the payment of VAT. The Measures for Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax, the Provisions on Relevant Matters concerning the Pilot Program of Replacing Business Tax with Value-Added Tax, the Provisions on the Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax, and the Provisions on the Application of VAT Zero Rate and VAT Exemption Policy to Cross-border Taxable Activities are hereby issued to you for your compliance and implementation. 经国务院批准,自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。现将《营业税改征增值税试点实施办法》、《营业税改征增值税试点有关事项的规定》、《营业税改征增值税试点过渡政策的规定》和《跨境应税行为适用增值税零税率和免税政策的规定》印发你们,请遵照执行。
The Annexes to this Notice shall come into force as of May 1, 2016, unless a different time is set for implementation. The Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transportation and Postal Services Industries in the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 106 [2013], Ministry of Finance), the Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies on the Pilot Program of Levying Value-Added Tax in Lieu of Business Tax on Railway Transportation and Postal Services Sectors (No. 121 [2013], Ministry of Finance), the Notice of the Ministry of Finance and the State Administration of Taxation on Including the Telecommunications Industry in the Pilot Program of Levying Value-Added Tax in Lieu of Business Tax (No. 43 [2014], Ministry of Finance), the Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Zero Value-Added Tax Rate Policy for International Water Transportation (No. 50 [2014], Ministry of Finance); and the Notice of the Ministry of Finance and the State Administration of Taxation on the Application of the Zero Value-Added Tax Rate Policy to Film and Television and Other Export Services (No. 118 [2015], Ministry of Finance) shall be repealed accordingly, with the exception of those provisions that have been otherwise differently provided for. 本通知附件规定的内容,除另有规定执行时间外,自2016年5月1日起执行。《财政部 国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税〔2013〕106号)、《财政部 国家税务总局关于铁路运输和邮政业营业税改征增值税试点有关政策的补充通知》(财税〔2013〕121号)、《财政部 国家税务总局关于将电信业纳入营业税改征增值税试点的通知》(财税〔2014〕43号)、《财政部 国家税务总局关于国际水路运输增值税零税率政策的补充通知》(财税〔2014〕50号)和《财政部 国家税务总局关于影视等出口服务适用增值税零税率政策的通知》(财税〔2015〕118号),除另有规定的条款外,相应废止。
All competent local authorities shall attach great importance to the pilot program of replacing business tax with VAT, effectively strengthen the organization and leadership of the pilot program, make elaborate arrangements, specify the responsibilities, take various effective measures, make good preparations for the implementation of the pilot program, effectively conduct monitoring analysis, publicity, interpretation, and other work in the implementation of the pilot program, and ensure the stable, orderly, and smooth progress of reform. Any problems encountered during the implementation process shall be reported to the Ministry of Finance and the State Administration of Taxation in a timely manner. 各地要高度重视营改增试点工作,切实加强试点工作的组织领导,周密安排,明确责任,采取各种有效措施,做好试点前的各项准备以及试点过程中的监测分析和宣传解释等工作,确保改革的平稳、有序、顺利进行。遇到问题请及时向财政部和国家税务总局反映。
Annexes: 附件:
1. Measures for Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax 1.营业税改征增值税试点实施办法
2. Provisions on Relevant Matters concerning the Pilot Program of Replacing Business Tax with Value-Added Tax 2.营业税改征增值税试点有关事项的规定
3. Provisions on the Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax 3.营业税改征增值税试点过渡政策的规定
4. Provisions on the Application of Zero VAT Rate and VAT Exemption Policy to Cross-Border Taxable Activities 4.跨境应税行为适用增值税零税率和免税政策的规定
Ministry of Finance 财政部
State Administration of Taxation 国家税务总局
March 23, 2016 2016年3月23日
Annex 1: 附件1:
Measures for the Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax 营业税改征增值税试点实施办法
Chapter I Taxpayers and Withholding Agents 

第一章 纳税人和扣缴义务人

Article 1 The entities and individuals that sell services, intangible assets or immovable properties (hereinafter referred to as “taxable acts”) within the territory of the People's Republic of China are value-added tax (“VAT”) payers, and shall pay VAT instead of business tax in accordance with these Measures.   第一条 在中华人民共和国境内(以下称境内)销售服务、无形资产或者不动产(以下称应税行为)的单位和个人,为增值税纳税人,应当按照本办法缴纳增值税,不缴纳营业税。
“Entities” means enterprises, administrative entities, public institutions, military institutions, social organizations, and other entities. 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。
“Individuals” meansindividual industrial and commercial households and other individuals. 个人,是指个体工商户和其他个人。
Article 2 Where an entity conducts business operations through contracting, leasing, or affiliation, if the contractor, lessee, or party affiliated to another party (hereinafter collectively referred to as the “contractor”) conducts business operations in the name of the employer, lessor, or party to which it is affiliated (hereinafter collectively referred to as the “employer”), and the employer assumes the relevant legal liabilities, the employer shall be the taxpayer; otherwise, the contractor shall be the taxpayer.   第二条 单位以承包、承租、挂靠方式经营的,承包人、承租人、挂靠人(以下统称承包人)以发包人、出租人、被挂靠人(以下统称发包人)名义对外经营并由发包人承担相关法律责任的,以该发包人为纳税人。否则,以承包人为纳税人。
Article 3 Taxpayers are divided into general taxpayers and small-scale taxpayers.   第三条 纳税人分为一般纳税人和小规模纳税人。
The taxpayers whose annual sales amount of their taxable acts subject to VAT (hereinafter referred to as the “taxable sales amount”) exceeds the thresholds as prescribed by the Ministry of Finance and the State Administration of Taxation are general taxpayers, and the taxpayers whose taxable annual sales amount does not exceed the prescribed standard are small-scale taxpayers. 应税行为的年应征增值税销售额(以下称应税销售额)超过财政部和国家税务总局规定标准的纳税人为一般纳税人,未超过规定标准的纳税人为小规模纳税人。
Other individuals whose annual taxable sales amount exceeds the prescribed standard are not general taxpayers. The entities and individual industrial and commercial households whose annual taxable sales amount exceeds the prescribed standard but whichdo not regularly conduct taxable acts may choose to pay taxes as small-scale taxpayers. 年应税销售额超过规定标准的其他个人不属于一般纳税人。年应税销售额超过规定标准但不经常发生应税行为的单位和个体工商户可选择按照小规模纳税人纳税。
Article 4Where a taxpayer whose annual taxable sales amount does not exceed the prescribed threshold has a sound accounting system, and is able to provide accurate tax-related materials, the taxpayer may apply to the competent tax authority for registration as a general taxpayer pay VAT as a general taxpayer.   第四条 年应税销售额未超过规定标准的纳税人,会计核算健全,能够提供准确税务资料的,可以向主管税务机关办理一般纳税人资格登记,成为一般纳税人。
“Have a sound accounting system” means that a taxpayer is able to set up account books under the uniform accounting system of the state and conduct accounting based on lawful and valid vouchers. 会计核算健全,是指能够按照国家统一的会计制度规定设置账簿,根据合法、有效凭证核算。
Article 5 A taxpayer eligible as a general taxpayer shall apply to the competent tax authority for registration as a general taxpayer. The specific measures for registration shall be developed separately by the State Administration of Taxation.   第五条 符合一般纳税人条件的纳税人应当向主管税务机关办理一般纳税人资格登记。具体登记办法由国家税务总局制定。
Unless otherwise prescribed by the State Administration of Taxation, no general taxpayer may be converted into a small-scale taxpayer once it is registered as a general taxpayer. 除国家税务总局另有规定外,一经登记为一般纳税人后,不得转为小规模纳税人。
Article 6 Where an entity or individual outside of the territory of the People's Republic of China (hereinafter referred to as “outside China”) conducts any taxable act within the territory of China, but has no business institution within the territory of China, the purchaser shall be the withholding agent of VAT, except as otherwise provided for by the Ministry of Finance and the State Administration of Taxation.   第六条 中华人民共和国境外(以下称境外)单位或者个人在境内发生应税行为,在境内未设有经营机构的,以购买方为增值税扣缴义务人。财政部和国家税务总局另有规定的除外。
Article 7 With the approval of the Ministry of Finance and the State Administration of Taxation, two or more taxpayers may be deemed one taxpayer to pay taxes on a consolidated basis. The specific measures shall be developed separately by the Ministry of Finance and the State Administration of Taxation.   第七条 两个或者两个以上的纳税人,经财政部和国家税务总局批准可以视为一个纳税人合并纳税。具体办法由财政部和国家税务总局另行制定。
Article 8 Taxpayers shall conduct VAT accounting according to the uniform accounting rules of the state.   第八条 纳税人应当按照国家统一的会计制度进行增值税会计核算。
Chapter II Taxation Coverage 

第二章 征税范围

Article 9 The specific scope of taxable acts shall be governed by the Explanatory Notes on the Sales of Services, Intangible Assets and Immovable Properties.   第九条 应税行为的具体范围,按照本办法所附的《销售服务、无形资产、不动产注释》执行。
Article 10 “Sales of services, intangible assets or immovable properties” means the paid provision of services, and the paid transfer of intangible assets or immovable properties, except for the following non-business activities:   第十条 销售服务、无形资产或者不动产,是指有偿提供服务、有偿转让无形资产或者不动产,但属于下列非经营活动的情形除外:
(1) the charge of governmental funds or administrative levies by administrative entities that concurrently meet the following conditions. (一)行政单位收取的同时满足以下条件的政府性基金或者行政事业性收费。
(a) The governmental funds are established with the approval of the State Council or the Ministry of Finance, or the administrative levies are established with the approval of the State Council or a provincial people's government or the competent public finance or price department thereof. 1.由国务院或者财政部批准设立的政府性基金,由国务院或者省级人民政府及其财政、价格主管部门批准设立的行政事业性收费;
(b) Financial receipts printed by or the printing of which is supervised by the public finance department at or above the provincial level are issued at the time of collection. 2.收取时开具省级以上(含省级)财政部门监(印)制的财政票据;
(c) All payments collected are turned over to the treasury in full amount. 3.所收款项全额上缴财政。
(2) The provision of services by employees of the entities or individual industrial and commercial households to the entities or employers in exchange of wages or salaries. (二)单位或者个体工商户聘用的员工为本单位或者雇主提供取得工资的服务。
(3) The provision of services by entities or individual industrial and commercial households to their employees. (三)单位或者个体工商户为聘用的员工提供服务。
(4) Other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. (四)财政部和国家税务总局规定的其他情形。
Article 11 “Paid” means obtainment of money, goods or other economic benefits from the provision of services.   第十一条 有偿,是指取得货币、货物或者其他经济利益。
Article 12 “Sales of services, intangible assets or immovable properties within the territory of China” means that:   第十二条 在境内销售服务、无形资产或者不动产,是指:
(1) the sellers or purchasers of the services (excluding the lease of immovable properties) or intangible assets (excluding the rights to use natural resources) are within the territory of China; (一)服务(租赁不动产除外)或者无形资产(自然资源使用权除外)的销售方或者购买方在境内;
(2) the immovable properties sold or leased are within the territory of China; (二)所销售或者租赁的不动产在境内;
(3) the natural resources whose use rights are sold are within the territory of China; or (三)所销售自然资源使用权的自然资源在境内;
(4) other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. (四)财政部和国家税务总局规定的其他情形。
Article 13 The following circumstances do not fall within the scope of sales of services or intangible assets within the territory of China:   第十三条 下列情形不属于在境内销售服务或者无形资产:
(1) Sales of the services that occur completely outside China by entities or individuals outside China to entities or individuals within the territory of China. (一)境外单位或者个人向境内单位或者个人销售完全在境外发生的服务。
(2) Sales of the intangible assets that are used completely outside China by entities or individuals outside China to entities or individuals within the territory of China. (二)境外单位或者个人向境内单位或者个人销售完全在境外使用的无形资产。
(3) Sales of the tangible movable properties that are used completely outside China by entities or individuals outside China to entities or individuals within the territory of China. (三)境外单位或者个人向境内单位或者个人出租完全在境外使用的有形动产。
(4) Other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. (四)财政部和国家税务总局规定的其他情形。
Article 14 The following circumstances shall be deemed as sales of services, intangible assets or immovable properties:   第十四条 下列情形视同销售服务、无形资产或者不动产:
(1) The provision of free services by entities or individual industrial and commercial households for other entities or individuals, except when such services are used for the public welfare undertakings or for the public. (一)单位或者个体工商户向其他单位或者个人无偿提供服务,但用于公益事业或者以社会公众为对象的除外。
(2) The transfer of intangible assets or immovable properties free of charge by entities or individuals to other entities or individuals, except when such intangible assets or immovable properties are used for the public welfare undertakings or for the public. (二)单位或者个人向其他单位或者个人无偿转让无形资产或者不动产,但用于公益事业或者以社会公众为对象的除外。
(3) Other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. (三)财政部和国家税务总局规定的其他情形。
Chapter III Tax Rates and Levy Rates 

第三章 税率和征收率

Article 15 VAT rates:   第十五条 增值税税率:
(1) Where a taxpayer conducts any taxable act, the tax rate shall be 6%, except when the taxpayer falls within the scope of the circumstance as prescribed in Item (2), (3) or (4). (一)纳税人发生应税行为,除本条第(二)项、第(三)项、第(四)项规定外,税率为6%。
(2) Where a taxpayer provides transportation, postal services, basic telecommunications, construction orimmovable property leasing services, sells any immovable property, or transfers the right to use land, the tax rate shall be 11%. (二)提供交通运输、邮政、基础电信、建筑、不动产租赁服务,销售不动产,转让土地使用权,税率为11%。
(3) Where a taxpayer provides tangible movable property leasing services, the tax rate shall be 17%. (三)提供有形动产租赁服务,税率为17%。
(4) For a cross-border taxable act conducted by an entity or individual within the territory of China, the tax rate shall be zero. The specific scope shall be provided for separately by the Ministry of Finance and the State Administration of Taxation. (四)境内单位和个人发生的跨境应税行为,税率为零。具体范围由财政部和国家税务总局另行规定。
16 The levy rate of VAT shall be 3%,unless it is otherwise differently provided for by the Ministry of Finance and the State Administration of Taxation.   第十六条 增值税征收率为3%,财政部和国家税务总局另有规定的除外。
Chapter IV Calculation of Tax Amount Payable 

第四章 应纳税额的计算

Section 1 General Provisions 

第一节 一般性规定

Article 17 The method for calculating VAT shall include the general tax computation method and the simple tax computation method.   第十七条 增值税的计税方法,包括一般计税方法和简易计税方法。
Article 18The general tax computation method shall apply to the taxable acts conducted by general taxpayers.   第十八条 一般纳税人发生应税行为适用一般计税方法计税。
General taxpayers may choose to calculate the tax on their special taxable acts as prescribed by the Ministry of Finance and the State Administration of Taxation with the simple tax computation method, and such method, once being chosen, shall not be changed for 36 months. 一般纳税人发生财政部和国家税务总局规定的特定应税行为,可以选择适用简易计税方法计税,但一经选择,36个月内不得变更。
Article 19 The simple tax computation method shall apply to the taxable acts conducted by small-scale taxpayers.   第十九条 小规模纳税人发生应税行为适用简易计税方法计税。
Article 20Where an overseas entity or individual conducts any taxable act within the territory of China, and has established no business institution within the territory of China, the withholding agent shall calculate the deductible tax under the following formula:   第二十条 境外单位或者个人在境内发生应税行为,在境内未设有经营机构的,扣缴义务人按照下列公式计算应扣缴税额:
Deductible tax = Payment made by the purchaser ÷ (1 + Tax rate) × Tax rate 应扣缴税额=购买方支付的价款÷(1+税率)×税率
Section 2 General Tax Computation Method 

第二节 一般计税方法

Article 21 The tax amount payable calculated under the general tax computation method means the balance after deducting the input tax for the current period from the output tax for the current period. The formula for calculating the tax amount payable is as follows:   第二十一条 一般计税方法的应纳税额,是指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:
Tax amount payable = Output tax for the current period – Input tax for the current period 应纳税额=当期销项税额-当期进项税额
If the output tax for the current period is less than, and is insufficient to offset, the input tax for the current period, the deficiency can be carried forward for deduction in the following period. 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。
Article 22 “Output tax” means the VAT amount on the taxable act conducted by a taxpayer calculated on the basis of the sales amount and the VAT tax rate. The formula for calculating the output tax is as follows:   第二十二条 销项税额,是指纳税人发生应税行为按照销售额和增值税税率计算并收取的增值税额。销项税额计算公式:
Output tax = Sales amount × Tax rate 销项税额=销售额×税率
Article 23The sales amount calculated with the general tax computation method shall exclude the output tax. Where a taxpayer adopts the pricing method of combining the sales amount with the output tax, the sales amount shall be calculated under the following formula:   第二十三条 一般计税方法的销售额不包括销项税额,纳税人采用销售额和销项税额合并定价方法的,按照下列公式计算销售额:
Sales amount = Sales amount including tax ÷ (1+Tax rate) 销售额=含税销售额÷(1+税率)
Article 24“Input tax” means the VAT amount paid or borne by a taxpayer for purchasing goods, and processing or repairing labor services, intangible assets or immovable properties.   第二十四条 进项税额,是指纳税人购进货物、加工修理修配劳务、服务、无形资产或者不动产,支付或者负担的增值税额。
Article 25 The following amounts of input tax may be deducted from the output tax:   第二十五条 下列进项税额准予从销项税额中抵扣:
(1) VAT amount indicated on the special VAT invoice obtained from the seller (including the uniform invoice for the sale of motor vehicles issued with a tax control machine, hereinafter the same). (一)从销售方取得的增值税专用发票(含税控机动车销售统一发票,下同)上注明的增值税额。
(2) VAT amount indicated on the customs special bill of payment for VAT on imported goods obtained from the customs office. (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。
(3) Input tax calculated on the basis of the purchase price indicated on the invoice for the purchase or sale of agricultural products and at the deduction rate of 13% in addition to obtaining the special VAT invoice or the customs special bill of payment for VAT on imported goods for the purchase of agricultural products. The formula for calculating the input tax is as follows: (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。计算公式为:
Input tax = Purchase price × Deduction rate 进项税额=买价×扣除率
“Purchase price” means the price indicated on the invoice for the purchase or sale of agricultural products when the taxpayer purchases such products, and the tobacco tax which is paid according to the relevant provisions. 买价,是指纳税人购进农产品在农产品收购发票或者销售发票上注明的价款和按照规定缴纳的烟叶税。
The “agricultural products purchased” shall not include those on which the input tax is deducted in accordance with the Measures for the Implementation of the Pilot Program of Assessment and Deduction of Input Value-Added Tax on Agricultural Products. 购进农产品,按照《农产品增值税进项税额核定扣除试点实施办法》抵扣进项税额的除外。
(4) VAT amount indicated on the tax payment certificate forpayment of withheld taxes obtained from the tax authority or withholding agent for the purchase of services, intangible assets or immovable properties from entities or individuals outside China. (四)从境外单位或者个人购进服务、无形资产或者不动产,自税务机关或者扣缴义务人取得的解缴税款的完税凭证上注明的增值税额。
Article 26Where the VAT deduction voucher obtained by a taxpayer does not comply with any law, administrative regulation or relevant provision of the State Administration of Taxation, the input tax shall not be deducted from the output tax.   第二十六条 纳税人取得的增值税扣税凭证不符合法律、行政法规或者国家税务总局有关规定的,其进项税额不得从销项税额中抵扣。
“VAT deduction voucher” means a special VAT invoice, a customs special bill of payment for VAT on imported goods, an invoice for the purchase of agricultural products, an invoice for the sale of agricultural products, or a tax payment certificate. 增值税扣税凭证,是指增值税专用发票、海关进口增值税专用缴款书、农产品收购发票、农产品销售发票和完税凭证。
Where the taxpayer deducts the input tax based on the tax payment certificate, it shall have a written contract, payment certificate and a statement or invoice issued by the entity outside China. If the materials are not complete, the input tax shall not be deducted from the output tax. 纳税人凭完税凭证抵扣进项税额的,应当具备书面合同、付款证明和境外单位的对账单或者发票。资料不全的,其进项税额不得从销项税额中抵扣。
Article 27The input tax of the following items shall not be deducted from the output tax:   第二十七条 下列项目的进项税额不得从销项税额中抵扣:
(1) Goods purchased, or processing or repair labor or services, intangible assets or immovable properties for the taxable items to which the simple tax computation method applies, non-VAT taxable items, collective welfare or individual consumption. The “fixed assets, intangible assets and immovable properties” thereof involved only means the fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties which are specially used for the aforesaid items. (一)用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、加工修理修配劳务、服务、无形资产和不动产。其中涉及的固定资产、无形资产、不动产,仅指专用于上述项目的固定资产、无形资产(不包括其他权益性无形资产)、不动产。
Social entertainment expenses of taxpayers fall within the scope of individual consumption. 纳税人的交际应酬消费属于个人消费。
(2) Goods purchased under abnormal losses, or relevant processing or repair labor and services or transportation services. (二)非正常损失的购进货物,以及相关的加工修理修配劳务和交通运输服务。
(3) Goods purchased (excluding fixed assets), processing or repair labor and services or transportation services under abnormal losses that are consumed by products or finished products. (三)非正常损失的在产品、产成品所耗用的购进货物(不包括固定资产)、加工修理修配劳务和交通运输服务。
(4) Immovable properties under abnormal losses, and the goods purchased, design services and construction services consumed by such immovable properties. (四)非正常损失的不动产,以及该不动产所耗用的购进货物、设计服务和建筑服务。
(5) Goods purchased, design services and construction services consumed by immovable property projects under construction under abnormal losses. (五)非正常损失的不动产在建工程所耗用的购进货物、设计服务和建筑服务。
Taxpayers' new building, rebuilding, expansion, renovation and decoration of immovable properties all fall within the scope of immovable property projects under construction. 纳税人新建、改建、扩建、修缮、装饰不动产,均属于不动产在建工程。
(6) Passenger transportation services, loan services, catering services, residents' daily services entertainment service purchased. (六)购进的旅客运输服务、贷款服务、餐饮服务、居民日常服务和娱乐服务。
(7) Other circumstances as prescribed by the Ministry of Finance and the State Administration of Taxation. (七)财政部和国家税务总局规定的其他情形。
The term “goods” as mentioned in Articles (4) and (5) of this Article means the materials and equipment constituting the physical immovable properties, including building and decoration materials, water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire control, central air conditioning , elevator, electrical and intelligent building equipment and supporting facilities. 本条第(四)项、第(五)项所称货物,是指构成不动产实体的材料和设备,包括建筑装饰材料和给排水、采暖、卫生、通风、照明、通讯、煤气、消防、中央空调、电梯、电气、智能化楼宇设备及配套设施。
Article 28 The specific scope of immovable properties and intangible assets shall be governed by the Explanatory Notes on the Sales of Services, Intangible Assets and Immovable Properties.   第二十八条 不动产、无形资产的具体范围,按照本办法所附的《销售服务、无形资产或者不动产注释》执行。
“Fixed assets” means the machines, machinery, means of transportation, and other tangible movable property such as equipment, tools, and appliances related to production and distribution with a service life of more than 12 months. 固定资产,是指使用期限超过12个月的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具等有形动产。
“Abnormal loss” means the loss resulting from pilferage, loss, mildew, rot or deterioration caused by mismanagement, or the confiscation, destruction or demolition of goods or immovable properties caused by violations of laws or regulations. 非正常损失,是指因管理不善造成货物被盗、丢失、霉烂变质,以及因违反法律法规造成货物或者不动产被依法没收、销毁、拆除的情形。
Article 29Where a taxpayer to which the general tax computation method applies concurrently operates any taxable item to which the simple tax computation method applies or VAT-exempt item, and it is unable to identify the non-deductible input tax, the non-deductible input tax shall be calculated under the following formula:   第二十九条 适用一般计税方法的纳税人,兼营简易计税方法计税项目、免征增值税项目而无法划分不得抵扣的进项税额,按照下列公式计算不得抵扣的进项税额:
Non-deductible input tax = Total input taxunidentifiable for the current period × (Sales amount of the taxable item to which the simple tax computation method applies for the current period + Sales amount of the VAT-exempt item) ÷ (Total sales amounts for the current period) 不得抵扣的进项税额=当期无法划分的全部进项税额×(当期简易计税方法计税项目销售额+免征增值税项目销售额)÷当期全部销售额
The competent tax authority may liquidate the non-deductible input tax according to the annual data under the aforesaid formula. 主管税务机关可以按照上述公式依据年度数据对不得抵扣的进项税额进行清算。
Article 30 Where the purchased goods (excluding fixed assets), labor and services, taxable services whose input tax has been deducted fall within any of the circumstances as prescribed in Article 27 of these Measures (excluding taxable items to which the simple tax computation method applies and the VAT-exempt items), the input tax for such purchased goods or services shall be deducted from the input tax of the current period; and if such input tax cannot be determined, the deductible input tax shall be calculated according to the actual costs in the current period.   第三十条 已抵扣进项税额的购进货物(不含固定资产)、劳务、服务,发生本办法第二十七条规定情形(简易计税方法计税项目、免征增值税项目除外)的,应当将该进项税额从当期进项税额中扣减;无法确定该进项税额的,按照当期实际成本计算应扣减的进项税额。
Article 31 If any fixed asset, intangible asset or immovable property for which the input tax amount has been deducted falls within any of the circumstances as prescribed in Article 27 of these Measures, the input tax amount which shall not be deducted shall be calculated under the following formula:   第三十一条 已抵扣进项税额的固定资产、无形资产或者不动产,发生本办法第二十七条规定情形的,按照下列公式计算不得抵扣的进项税额:
Nondeductible input tax amount = Net value of the fixed asset, intangible asset or immovable property × Applicable tax rate 不得抵扣的进项税额=固定资产、无形资产或者不动产净值×适用税率
The “net value of the fixed asset, intangible asset or immovable property” means the balance after the taxpayer makes provisions for depreciation or amortization according to the financial and accounting rules. 固定资产、无形资产或者不动产净值,是指纳税人根据财务会计制度计提折旧或摊销后的余额。
Article 32 The VAT amount refunded by a taxpayer that adopts the general tax computation method to a purchaser due to sales allowance, suspension or refund shall be deducted from the output tax of the current period; and the VAT amount recovered due to sales allowance, suspension return shall be deducted from the input tax of the current period.   第三十二条 纳税人适用一般计税方法计税的,因销售折让、中止或者退回而退还给购买方的增值税额,应当从当期的销项税额中扣减;因销售折让、中止或者退回而收回的增值税额,应当从当期的进项税额中扣减。
Article 33Under any of the following circumstances, the tax payable shall be calculated on the basis of the sales amount and the VAT rate, but no input tax shall be deducted from output tax, and no special VAT invoice shall be used:   第三十三条 有下列情形之一者,应当按照销售额和增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票:
(1)A general taxpayer does not have a sound accounting system or is unable to provide accurate tax information. (一)一般纳税人会计核算不健全,或者不能够提供准确税务资料的。
(2) A taxpayer should have undergone the formalities for the registration of the qualification as a general taxpayer but fails to do so. (二)应当办理一般纳税人资格登记而未办理的。
Section 3 Simple Tax Computation Method 

第三节 简易计税方法

Article 34 “Tax amount payable calculated with the simple tax computation method” means the VAT amount calculated on the basis of the sales amount and the VAT levy rate, without deducting the input tax. The formula for calculating the tax amount payable is as follows:   第三十四条 简易计税方法的应纳税额,是指按照销售额和增值税征收率计算的增值税额,不得抵扣进项税额。应纳税额计算公式:
Tax amount payable = Sales amount × Levy rate 应纳税额=销售额×征收率
Article 35 The sales amount calculated with the simple tax computation method shall not include the tax payable, and if the taxpayer adopts the pricing method of combining the sales amount with tax payable, the sales amount shall be calculated under the following formula:   第三十五条 简易计税方法的销售额不包括其应纳税额,纳税人采用销售额和应纳税额合并定价方法的,按照下列公式计算销售额:
Sales amount = Sales amount including tax ÷ (1+ Levy rate) 销售额=含税销售额÷(1+征收率)
Article 36The sales amount refunded by a taxpayer that adopts the simple tax computation method to a purchaser due to sales allowance, suspension or refund shall be deducted from the sales amount of the current period. If overpayment of tax is caused by any balance after deduction from the sales amount of the current period, such tax may be deducted from the tax payable in the following period.   第三十六条 纳税人适用简易计税方法计税的,因销售折让、中止或者退回而退还给购买方的销售额,应当从当期销售额中扣减。扣减当期销售额后仍有余额造成多缴的税款,可以从以后的应纳税额中扣减。
Section 4 Determination of Sales Amount 

第四节 销售额的确定

Article 37“Sales amount” means the full prices and ex-price charges obtained by taxpayers from conducting taxable acts, except as otherwise provided for by the Ministry of Finance and the State Administration of Taxation.   第三十七条 销售额,是指纳税人发生应税行为取得的全部价款和价外费用,财政部和国家税务总局另有规定的除外。
“Ex-price charges” means charges of various natures in addition to prices, excluding the following items: 价外费用,是指价外收取的各种性质的收费,但不包括以下项目:
(1) Governmental funds or administrative charges collected on behalf of others, which comply with the provisions of Article 10 of these Measures. (一)代为收取并符合本办法第十条规定的政府性基金或者行政事业性收费。
(2) Funds collected on behalf of the clients by issuing invoices on behalf of the clients. (二)以委托方名义开具发票代委托方收取的款项。
Article 38Sales amount shall be calculated in RMB.   第三十八条 销售额以人民币计算。
Where a taxpayer settles the sales amount in a currency other than RMB, the taxpayer shall convert the currency into RMB, and the conversion rate may be the central parity rate for RMB quoted either on the day when the sales amount occurs or on the first day of that month. The taxpayer shall determine in advance the applicable conversion rate, which, once being determined, shall not be changed within 12 months. 纳税人按照人民币以外的货币结算销售额的,应当折合成人民币计算,折合率可以选择销售额发生的当天或者当月1日的人民币汇率中间价。纳税人应当在事先确定采用何种折合率,确定后12个月内不得变更。
Article 39 A taxpayer concurrently engaged in the sale of goods, labor, services, intangible assets or immovable properties to which different tax rates or levy rates apply shall separately account the sales amounts to which different tax rates or levy rates apply; otherwise, the higher tax rate shall apply.   第三十九条 纳税人兼营销售货物、劳务、服务、无形资产或者不动产,适用不同税率或者征收率的,应当分别核算适用不同税率或者征收率的销售额;未分别核算的,从高适用税率。
Article 40 A sale act involving both services and goods shall be regarded as a mixed sale. The mixed sales by entities or individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be subject to VAT as sale of goods, and the mixed sales by other entities or individual industrial and commercial households shall be subject to VAT as sale of services.   第四十条 一项销售行为如果既涉及服务又涉及货物,为混合销售。从事货物的生产、批发或者零售的单位和个体工商户的混合销售行为,按照销售货物缴纳增值税;其他单位和个体工商户的混合销售行为,按照销售服务缴纳增值税。
For the purpose of this Article, “entities or individual industrial and commercial households engaged in the production, wholesale or retail of goods” includes entities or individual industrial and commercial households mainly engaged in the production, wholesale or retail of goods and concurrently engaged in the sale of services. 本条所称从事货物的生产、批发或者零售的单位和个体工商户,包括以从事货物的生产、批发或者零售为主,并兼营销售服务的单位和个体工商户在内。
Article 41 A taxpayer concurrently engaged in tax exemption or reduction items shall calculate separately the sales amount of the tax exemption or tax reduction items; otherwise, no tax exemption or reduction shall be allowed.   第四十一条 纳税人兼营免税、减税项目的,应当分别核算免税、减税项目的销售额;未分别核算的,不得免税、减税。
Article 42 Where, after a taxpayer issues a special VAT invoice for conducting any taxable act, theinvoice is found wrongly issued, or the sales allowance, suspension or refund occurs or is under any other circumstance, the taxpayer shall issue a special VAT invoice in red characters according to the provisions of the State Administration of Taxation; if it fails to issue the said invoice as required, the deduction of input tax from output tax or the deduction of sales amount as prescribed in Article 32 or 36 of these Measures shall not be allowed.   第四十二条 纳税人发生应税行为,开具增值税专用发票后,发生开票有误或者销售折让、中止、退回等情形的,应当按照国家税务总局的规定开具红字增值税专用发票;未按照规定开具红字增值税专用发票的,不得按照本办法第三十二条和第三十六条的规定扣减销项税额或者销售额。
Article 43 Where a taxpayer conducting any taxable act indicates separately the price and the amount of discount on the same invoice, the sales amount shall be the price after discount; and if the price and the amount of discount are not indicated on the same invoice, the sales amount shall be the price and the amount of discount shall not be allowed.   第四十三条 纳税人发生应税行为,将价款和折扣额在同一张发票上分别注明的,以折扣后的价款为销售额;未在同一张发票上分别注明的,以价款为销售额,不得扣减折扣额。
Article 44Where a taxpayer conducts any taxable act at an evidently low or high price for no justifiable commercial purpose, or conducts any taxable act as listed in Article 14 of these Measures but has no sales amount, the competent tax authority shall have the power to determine the sales amount in the following sequence:   第四十四条 纳税人发生应税行为价格明显偏低或者偏高且不具有合理商业目的的,或者发生本办法第十四条所列行为而无销售额的,主管税务机关有权按照下列顺序确定销售额:
(1) The sales amount shall be determined at the average price for the taxpayer's sale of services, intangible assets or immovable properties of the same kind in the latest period. (一)按照纳税人最近时期销售同类服务、无形资产或者不动产的平均价格确定。
(2) The sales amount shall be determined at the average price for other taxpayers' sales of services, intangible assets or immovable properties of the same kind in the latest period. (二)按照其他纳税人最近时期销售同类服务、无形资产或者不动产的平均价格确定。
(3) The sales amount shall be determined on the basis of the composite taxable value. The formula for calculating the composite taxable value is as follows: (三)按照组成计税价格确定。组成计税价格的公式为:
Composite taxable value = Costs x (1 + Cost-profit ratio) 组成计税价格=成本×(1+成本利润率)
The cost-profit ratio shall be determined by the State Administration of Taxation. 成本利润率由国家税务总局确定。
The expression “for no justifiable commercial purpose” meansthat the taxpayer, for the primary purpose of seeking tax profits, reduces, exempts or delays the payment of VAT amount or increases the refund of VAT amount through intentional arrangements. 不具有合理商业目的,是指以谋取税收利益为主要目的,通过人为安排,减少、免除、推迟缴纳增值税税款,或者增加退还增值税税款。
Chapter V Time of Occurrence of Tax Payment Obligations and Withholding Obligations and Place of Tax Payment 

第五章 纳税义务、扣缴义务发生时间和纳税地点

Article 45 The time of occurrence of tax payment obligations and withholding obligations is as follows:   第四十五条 增值税纳税义务、扣缴义务发生时间为:
(1) The day when a taxpayer conducts a taxable act and receives the sales payment or obtains a voucher for demanding payment; or the day when an invoice is issued if the invoice is issued in advance. (一)纳税人发生应税行为并收讫销售款项或者取得索取销售款项凭据的当天;先开具发票的,为开具发票的当天。
“Receives the sales payment” means that a taxpayer receives payment during or after the sale of service, intangible asset or immovable property. 收讫销售款项,是指纳税人销售服务、无形资产、不动产过程中或者完成后收到款项。
The “day when a taxpayer obtains a voucher for demanding sales payment” means the payment date determined in a written contract; or the day when the transfer of the service, intangible asset or immovable property is completed or the day when the ownership of the immovable property changes if there is no such written contract or the payment date is not determined in the written contract. 取得索取销售款项凭据的当天,是指书面合同确定的付款日期;未签订书面合同或者书面合同未确定付款日期的,为服务、无形资产转让完成的当天或者不动产权属变更的当天。
(2) Where a taxpayer provides construction services or leasing services by means of prepayment, the time of occurrence of its payment obligations shall be the day when the advance payment is received. (二)纳税人提供建筑服务、租赁服务采取预收款方式的,其纳税义务发生时间为收到预收款的当天。
(3) The day when the ownership of financial commodities is transferred if the taxpayer is engaged in the transfer of financial commodities. (三)纳税人从事金融商品转让的,为金融商品所有权转移的当天。
(4) Where a taxpayer falls within any of the circumstances as prescribed in Article 14 of these Measures, the time of occurrence of its payment obligations shall be the day when the transfer of services or intangible assets is completed or the day when the ownership of immovable property changes. (四)纳税人发生本办法第十四条规定情形的,其纳税义务发生时间为服务、无形资产转让完成的当天或者不动产权属变更的当天。
(5) The time of the occurrence of VAT withholding obligations shall be the day when a taxpayer's VAT payment obligations occur. (五)增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。
Article 46The place of VAT payment is as follows:   第四十六条 增值税纳税地点为:
(1) A business operator with a fixed premise shall file a tax return with the competent tax authority at the place where the institution is located or the individual resides. If the head office and branch offices of the business operator are not in a same county (or city), they shall file separate tax returns with the local competent tax authorities respectively. With the approval of the Ministry of Finance and the State Administration of Taxation or the public finance and tax authorities authorized by the MOF or SAT, the head office may file a tax return on a consolidated basis with the competent tax authority at the place where the head office is located. (一)固定业户应当向其机构所在地或者居住地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的,应当分别向各自所在地的主管税务机关申报纳税;经财政部和国家税务总局或者其授权的财政和税务机关批准,可以由总机构汇总向总机构所在地的主管税务机关申报纳税。
(2) A business operator without a fixed premise shall file a return with the competent tax authority at the place where the taxable act occurs; and if no tax return is so filed, the competent tax authority at the place where the institution is located or the individual resides shall collect the overdue taxes. (二)非固定业户应当向应税行为发生地主管税务机关申报纳税;未申报纳税的,由其机构所在地或者居住地主管税务机关补征税款。
(3) Other individuals that provide construction services, sell or lease immovable properties, or transfer the rights to use natural resources shall file tax returns with the competent tax authorities at the places where the construction services occur, where the immovable properties are located or where the natural resources are located. (三)其他个人提供建筑服务,销售或者租赁不动产,转让自然资源使用权,应向建筑服务发生地、不动产所在地、自然资源所在地主管税务机关申报纳税。
(4) A withholding agent shall file a return of withheld taxes with the competent tax authority at the place where the institution is located or the individual resides. (四)扣缴义务人应当向其机构所在地或者居住地主管税务机关申报缴纳扣缴的税款。
Article 47 The VAT payment period shall be one day, three days, five days, ten days, 15 days, one month or one quarter, where applicable. The specific payment period for a taxpayer shall be verified and determined by the competent tax authority on the basis of the tax amount payable of the taxpayer. The provisions on the payment period of one quarter shall apply to small-scale taxpayers, banks, finance companies, trust investment companies, credit unions and other taxpayers as prescribed by the Ministry of Finance and the State Administration of Taxation. Where tax cannot be paid on a regular period basis, it may be paid on a transaction-by-transaction basis.   第四十七条 增值税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定。以1个季度为纳税期限的规定适用于小规模纳税人、银行、财务公司、信托投资公司、信用社,以及财政部和国家税务总局规定的其他纳税人。不能按照固定期限纳税的,可以按次纳税。
A taxpayer that may pay tax during a period of one month or one quarter shall file a tax return within 15 days after the expiry of such period. If the payment period is one day, three days, five days, 10 days or 15 days, the taxpayer shall prepay the tax within five days after the expiry of such period, file a tax return within 15 days as of the first day of the following month, and settle the tax payable of the preceding month. 纳税人以1个月或者1个季度为1个纳税期的,自期满之日起15日内申报纳税;以1日、3日、5日、10日或者15日为1个纳税期的,自期满之日起5日内预缴税款,于次月1日起15日内申报纳税并结清上月应纳税款。
The time limit for a withholding agent to pay the withheld taxes shall be governed by the preceding two paragraphs. 扣缴义务人解缴税款的期限,按照前两款规定执行。
Chapter VI Handling of Tax Reduction or Exemption 

第六章 税收减免的处理

Article 48 Where the provisions on VAT exemption or reduction apply to any taxable act conducted by a taxpayer, the taxpayer may waive the tax exemption or reduction, and pay VAT in accordance with the provisions of these Measures. The taxpayer may not reapply for tax exemption or reduction within 36 months after waiving the tax exemption or reduction.   第四十八条 纳税人发生应税行为适用免税、减税规定的,可以放弃免税、减税,依照本办法的规定缴纳增值税。放弃免税、减税后,36个月内不得再申请免税、减税。
Where any tax exemption and zero rate provisions concurrently also apply to a taxpayer that conducts a taxable act, the taxpayer may choose the application of tax exemption or zero tax rate. 纳税人发生应税行为同时适用免税和零税率规定的,纳税人可以选择适用免税或者零税率。
Article 49Where the sales amount of any taxable act conducted by an individual does not reach the threshold for levy of VAT, the individual shall be exempted from VAT; otherwise, VAT shall be calculated and paid in full amount.   第四十九条 个人发生应税行为的销售额未达到增值税起征点的,免征增值税;达到起征点的,全额计算缴纳增值税。
The thresholds for VAT shall not apply to the individual industrial and commercial households. 增值税起征点不适用于登记为一般纳税人的个体工商户。
Article 50 The ranges of the thresholds for levy of VAT are as follows:   第五十条 增值税起征点幅度如下:
(1) 5,000-20,000 yuan in monthly sales (including the figures mentioned), if VAT is paid on a regular basis. (一)按期纳税的,为月销售额5000-20000元(含本数)。
(2) 300-500 yuan in sales amount per transaction (or per day) (including the figures mentioned), if VAT is paid on a transaction-by-transaction basis. (二)按次纳税的,为每次(日)销售额300-500元(含本数)。
Any adjustments to the thresholds for levy of VAT shall be prescribed by the Ministry of Finance and the State Administration of Taxation. The public finance departments (bureaus) and state taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government shall, according to their actual circumstances, determine the applicable local thresholds for levy of VAT within the prescribed ranges, and report such local thresholds to the Ministry of Finance and the State Administration of Taxation for recordation. 起征点的调整由财政部和国家税务总局规定。省、自治区、直辖市财政厅(局)和国家税务局应当在规定的幅度内,根据实际情况确定本地区适用的起征点,并报财政部和国家税务总局备案。
The enterprises or non-enterprise entities with a monthly sales amount of less than 20,000 yuan among small-scale VAT taxpayers shall be exempt from VAT. Prior to December 31, 2017, the small-scale VAT taxpayers with the monthly sales amount of 20,000 yuan (including the figures mentioned) to 30,000 yuan shall be exempt from VAT. 对增值税小规模纳税人中月销售额未达到2万元的企业或非企业性单位,免征增值税。2017年12月31日前,对月销售额2万元(含本数)至3万元的增值税小规模纳税人,免征增值税。
Chapter VII Collection Administration 

第七章 征收管理

Article 51 The State Administration of Taxation shall be responsible for collecting VAT levied in lieu of business tax. The VAT on the immovable properties sold by taxpayers and the immovable properties leased by other individuals shall be temporarily collected by local taxation bureaus upon the authorization of the Sate Administration of Taxation.   第五十一条 营业税改征的增值税,由国家税务局负责征收。纳税人销售取得的不动产和其他个人出租不动产的增值税,国家税务局暂委托地方税务局代为征收。
Article 52 A taxpayer that conducts any taxable act to which zero tax rate applies shall apply for tax refund (or exemption) to the competent tax authority on a regular basis, and the specific measures shall be developed by the Ministry of Finance and the State Administration of Taxation.   第五十二条 纳税人发生适用零税率的应税行为,应当按期向主管税务机关申报办理退(免)税,具体办法由财政部和国家税务总局制定。
Article 53 A taxpayer that conducts any taxable act shall issue a special VAT invoice to the purchaser that requests a special VAT invoice and give clear indications of the sales amount and output tax amount on it.   第五十三条 纳税人发生应税行为,应当向索取增值税专用发票的购买方开具增值税专用发票,并在增值税专用发票上分别注明销售额和销项税额。
Under any of the following circumstances, no special VAT invoice shall be issued: 属于下列情形之一的,不得开具增值税专用发票:
(1)The services, intangible assets or immovable properties are sold to individual consumers. (一)向消费者个人销售服务、无形资产或者不动产。
(2) The provisions on VAT-exemption apply to the taxable act. (二)适用免征增值税规定的应税行为。
Article 54 A small-scale taxpayer that conducts any taxable act may apply to the competent tax authority for issuance of a special VAT invoice on behalf of the taxpayer to a purchaser which requests a special VAT invoice.   第五十四条 小规模纳税人发生应税行为,购买方索取增值税专用发票的,可以向主管税务机关申请代开。
Article 55 The administration of collection of VAT from taxpayers shall be governed by these Measures, the Law of the People's Republic of China on the Administration of Tax Collection, and the current provisions on the administration of VAT collection.   第五十五条 纳税人增值税的征收管理,按照本办法和《中华人民共和国税收征收管理法》及现行增值税征收管理有关规定执行。
Annex: Explanatory Notes on the Sales of Services, Intangible Assets and Immovable Properties 附:销售服务、无形资产、不动产注释
Annex: 附:
Explanatory Notes on the Sales of Services, Intangible Assets and Immovable Properties 销售服务、无形资产、不动产注释
I. Sales of Services   一、销售服务
“Sales of services” means the provision of transportation services, postal services, telecommunications services, construction services, financial services, modern services, and life services. 销售服务,是指提供交通运输服务、邮政服务、电信服务、建筑服务、金融服务、现代服务、生活服务。
(1) Transportation Services. (一)交通运输服务。
“Transportation services” means the business activities of conveying cargo or passengers to a destination by using means of transportation, resulting in the shiftingof the spatial location of cargo or passengers, including land, water, air and pipeline transportation services. 交通运输服务,是指利用运输工具将货物或者旅客送达目的地,使其空间位置得到转移的业务活动。包括陆路运输服务、水路运输服务、航空运输服务和管道运输服务。
(a) Land Transportation Services. 1.陆路运输服务。
“Land transportation services” means the transportation business activities of conveying cargo or passengers by land (aboveground or underground), including railway transportation services as well as other land transportation services. 陆路运输服务,是指通过陆路(地上或者地下)运送货物或者旅客的运输业务活动,包括铁路运输服务和其他陆路运输服务。
(i) “Railway transportation services” means the transportation business activities of conveying cargo or passengers by railway. (1)铁路运输服务,是指通过铁路运送货物或者旅客的运输业务活动。
(ii) “Other land transportation services” means the land transportation business activities other than railway transportation services, including road, cable car, ropeway, subway, and urban light rail transportation, etc. (2)其他陆路运输服务,是指铁路运输以外的陆路运输业务活动。包括公路运输、缆车运输、索道运输、地铁运输、城市轻轨运输等。
The VAT on the management fees collected by a taxi company from taxi drivers using taxis owned by the taxi company shall be paid according to the rate for land transportation services. 出租车公司向使用本公司自有出租车的出租车司机收取的管理费用,按照陆路运输服务缴纳增值税。
(b) Water Transportation Services. 2.水路运输服务。
“Water transportation services” means the transportation business activities of conveying cargo or passengers by river, lake, stream, and other natural or artificial waterways or sea lanes. 水路运输服务,是指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。
The voyage charter business and time charter business in water transportation fall within the scope of water transportation services. 水路运输的程租、期租业务,属于水路运输服务。
“Voyage charter business” means that the business whereby a transportation enterprise completes the transportation task on a certain voyage for the charterer and collects a charter fee. 程租业务,是指运输企业为租船人完成某一特定航次的运输任务并收取租赁费的业务。
“Time charter business” means the business whereby a transportation enterprise charters a vessel equipped with operators to another party for use during a specified period, the vessel is at the command of the charterer during the specified period, and the transportation enterprise collects a charter fee on a daily basis from the charterer whether the vessel is in operation or not, with the ship-owner assuming all the fixed costs incurred therefrom. 期租业务,是指运输企业将配备有操作人员的船舶承租给他人使用一定期限,承租期内听候承租方调遣,不论是否经营,均按天向承租方收取租赁费,发生的固定费用均由船东负担的业务。
(c) Air Transportation Services 3.航空运输服务。
“Air transportation services” means the transportation business activities of conveying cargo or passengers by air routes. 航空运输服务,是指通过空中航线运送货物或者旅客的运输业务活动。
The wet-lease business in air transportation falls within the scope of air transportation services. 航空运输的湿租业务,属于航空运输服务。
“Wet-lease business” means the business whereby an air transportation enterprise leases an unstaffed airplane to another party for use during a specified period, the airplane is at the command of the lessee during the specified period, and the air transportation enterprise collects rentals according to a certain rate from the lessee whether the airplane is in operation or not, with the lessee assuming all the fixed costs incurred therefrom. 湿租业务,是指航空运输企业将配备有机组人员的飞机承租给他人使用一定期限,承租期内听候承租方调遣,不论是否经营,均按一定标准向承租方收取租赁费,发生的固定费用均由承租方承担的业务。
The VAT on space transportation services shall be paid according to the rate for air transportation services. 航天运输服务,按照航空运输服务缴纳增值税。
“Space transportation services” means the business activities of launching satellites, space probes, and other space crafts to an orbit in the outer space by using rockets and other carriers. 航天运输服务,是指利用火箭等载体将卫星、空间探测器等空间飞行器发射到空间轨道的业务活动。
(d) Pipeline Transportation Services 4.管道运输服务。
“Pipeline transportation services” means the transportation business activities of conveying gas, liquid, and solid materials through pipeline facilities. 管道运输服务,是指通过管道设施输送气体、液体、固体物质的运输业务活动。
The VAT on the carriage business without a means of transport shall be paid according to the rate for transportation services. 无运输工具承运业务,按照交通运输服务缴纳增值税。
“Carriage business without a means of transport” means the business activity of an operator which concludes a transportation service contract with the consignor as a carrier, collects freight and assumes the liabilities of the carrier, and then authorizes the actual carrier to complete the transportation services. 无运输工具承运业务,是指经营者以承运人身份与托运人签订运输服务合同,收取运费并承担承运人责任,然后委托实际承运人完成运输服务的经营活动。
(2) Postal Services (二)邮政服务。
“Postal services” means thebusiness activities of providing mail delivery, postal remittance, confidential correspondence and other basic postal services by China Post Group and its affiliated postal enterprises, including universal postal services, special postal services, and other postal services. 邮政服务,是指中国邮政集团公司及其所属邮政企业提供邮件寄递、邮政汇兑和机要通信等邮政基本服务的业务活动。包括邮政普遍服务、邮政特殊服务和其他邮政服务。
(a) Universal Postal Services. 1.邮政普遍服务。
“Universal postal services” means the business activities of delivering correspondence, parcels and other mail, issuing post stamps, distributing newspapers and magazines, and providing postal remittance, etc. 邮政普遍服务,是指函件、包裹等邮件寄递,以及邮票发行、报刊发行和邮政汇兑等业务活动。
“Correspondence” means letters, printed matters, postage-paid envelops and cards, unaddressed letters, and small postal packages, etc. 函件,是指信函、印刷品、邮资封片卡、无名址函件和邮政小包等。
“Parcels” means articles independently packed and delivered to a specific individual or entity according to the name and address on the package, the weight of which does not exceed 50 kilograms, the size of each side of which does not exceed 150 cm, and the total of the length, width, and height of which does not exceed 300 cm. 包裹,是指按照封装上的名址递送给特定个人或者单位的独立封装的物品,其重量不超过五十千克,任何一边的尺寸不超过一百五十厘米,长、宽、高合计不超过三百厘米。
(b) Special Postal Services 2.邮政特殊服务。
“Special postal services” means the business activities of delivering ordinary mail of compulsory servicemen, confidential correspondence, Braille books, and legacies of revolutionary martyrs, etc. 邮政特殊服务,是指义务兵平常信函、机要通信、盲人读物和革命烈士遗物的寄递等业务活动。
(c) Other Postal Services 3.其他邮政服务。
“Other postal services” means the business activities of selling stamp albums and other postal products and providing postal agency, etc. 其他邮政服务,是指邮册等邮品销售、邮政代理等业务活动。
(3) Telecommunications Services (三)电信服务。
“Telecommunications services” means the business activities of providing voice call services, and transmitting, sending, receiving or applying images, text messages and other electric data and information through wired or wireless electromagnetic or optoelectronic systems or by using other various communications network resources, including basic telecommunications services and value-added telecommunications services. 电信服务,是指利用有线、无线的电磁系统或者光电系统等各种通信网络资源,提供语音通话服务,传送、发射、接收或者应用图像、短信等电子数据和信息的业务活动。包括基础电信服务和增值电信服务。
(a) basic telecommunications services 1.基础电信服务。
“Basic telecommunications services” means the business activities of providing voice call services and renting or selling such network elements as bandwidth and wavelength via fixed network, mobile network, satellites and Internet. 基础电信服务,是指利用固网、移动网、卫星、互联网,提供语音通话服务的业务活动,以及出租或者出售带宽、波长等网络元素的业务活动。
(b) Value-added telecommunications services 2.增值电信服务。
“Value-added telecommunications services” means the business activities of providing text message and multimedia message services, electric data as well as information transmission and application services, and Internet access services, etc., via fixed network, mobile network, satellites, Internet and cable television networks. 增值电信服务,是指利用固网、移动网、卫星、互联网、有线电视网络,提供短信和彩信服务、电子数据和信息的传输及应用服务、互联网接入服务等业务活动。
The VAT on ground transfer services for satellite television signals shall be paid according to the rate for value-added telecommunications services. 卫星电视信号落地转接服务,按照增值电信服务缴纳增值税。
(4) Construction Services. (四)建筑服务。
“Construction services” means the business activities of the building, repair and decoration of various buildings, structures and ancillary facilities, and the installation of lines, pipes, equipment and facilities, etc., and other engineering operations, including engineering services, installation services, repair services, decoration services and other construction services. 建筑服务,是指各类建筑物、构筑物及其附属设施的建造、修缮、装饰,线路、管道、设备、设施等的安装以及其他工程作业的业务活动。包括工程服务、安装服务、修缮服务、装饰服务和其他建筑服务。
(a) Engineering Services. 1.工程服务。
“Engineering services” means the engineering operations of new building and rebuilding of various buildings and structures, including the engineering operations of installation or decoration of various equipment or pillars and operating platforms connected to the buildings, as well as the engineering operations of various kilns and metal structures. 工程服务,是指新建、改建各种建筑物、构筑物的工程作业,包括与建筑物相连的各种设备或者支柱、操作平台的安装或者装设工程作业,以及各种窑炉和金属结构工程作业。
(b) Installation Services. 2.安装服务。
“Installation services” means the engineering operations of the assembly and arrangement of production equipment, power equipment, hoisting equipment, transportation equipment, transmission equipment, medical laboratory equipment, as well as a variety of other equipment and facilities, including the engineering operation of installation of operating platforms, ladders and balustrades connected to the installed equipment, and the engineering operations of insulation, anti-corrosion, heat preservation and painting for the installed equipment, among others. 安装服务,是指生产设备、动力设备、起重设备、运输设备、传动设备、医疗实验设备以及其他各种设备、设施的装配、安置工程作业,包括与被安装设备相连的工作台、梯子、栏杆的装设工程作业,以及被安装设备的绝缘、防腐、保温、油漆等工程作业。
The VAT on installation fees, initial installation fees,account-opening fees, capacity expansionfees and similar charges charged by operators of fixed-line telephones, cable television, broadband water, electricity, gas and heating installation, etc., from users shall be paid according to the rate for installation services. 固定电话、有线电视、宽带、水、电、燃气、暖气等经营者向用户收取的安装费、初装费、开户费、扩容费以及类似收费,按照安装服务缴纳增值税。
(c) Repair Services. 3.修缮服务。
“Repair services” means the engineering operations of repairing, reinforcing, maintaining and improving the buildings and structures, so as to restore them to their original use value or extend their service life. 修缮服务,是指对建筑物、构筑物进行修补、加固、养护、改善,使之恢复原来的使用价值或者延长其使用期限的工程作业。
(d) Decoration Services 4.装饰服务。
“Decoration services” means the engineering operation of decorating the buildings and structures, so that they will look more beautiful or have a particular purpose. 装饰服务,是指对建筑物、构筑物进行修饰装修,使之美观或者具有特定用途的工程作业。
(e) Other Construction Services 5.其他建筑服务。
“Other construction services” means various engineering operations other than the aforesaid engineering operations, such as the engineering operations of drilling wells (sinking wells), demolishing buildings or structures, levelling land, landscaping, dredging (excluding waterway dredging), shifting of buildings, putting up scaffolding, blasting, mining perforation, surface attachments (including rock, soil and sand beds, etc.) stripping and cleaning, etc. 其他建筑服务,是指上列工程作业之外的各种工程作业服务,如钻井(打井)、拆除建筑物或者构筑物、平整土地、园林绿化、疏浚(不包括航道疏浚)、建筑物平移、搭脚手架、爆破、矿山穿孔、表面附着物(包括岩层、土层、沙层等)剥离和清理等工程作业。
(5) Financial Services (五)金融服务。
“Financial services” means the business activities of operating financial insurance, including loan services, direct paid financial services, insurance services and transfer of financial commodities. 金融服务,是指经营金融保险的业务活动。包括贷款服务、直接收费金融服务、保险服务和金融商品转让。
(a) Loan Services. 1.贷款服务。
“Loan” means the business activity of lending money to others for use so as to obtain interest income. 贷款,是指将资金贷与他人使用而取得利息收入的业务活动。
The VAT on the income obtained from various funds occupied and lent, including the income of interest (capital-guarantee earnings, remunerations, fund possession fees, and compensatory payment, among others) of financial commodities gained during the period when they are held, interest income from the overdraft of credit cards, interest income from the reverse repurchase of financial commodities, interest income from margin trading and short selling, and interest and interest income obtained from financing sale and leaseback, documentary credit, default interest, discount of bills, relending and other business, shall be paid according to the rate for loan services. 各种占用、拆借资金取得的收入,包括金融商品持有期间(含到期)利息(保本收益、报酬、资金占用费、补偿金等)收入、信用卡透支利息收入、买入返售金融商品利息收入、融资融券收取的利息收入,以及融资性售后回租、押汇、罚息、票据贴现、转贷等业务取得的利息及利息性质的收入,按照贷款服务缴纳增值税。
“Financing sale and leaseback” means the business activity whereby an enterprise engaged in the financing sale and leaseback business leases back to the lessee an asset which had been sold by the lessee to the enterprise engaged in the financing sale and leaseback business for the purpose of financing. 融资性售后回租,是指承租方以融资为目的,将资产出售给从事融资性售后回租业务的企业后,从事融资性售后回租业务的企业将该资产出租给承租方的业务活动。
The VAT on the fixed profits or minimum profits collected on the basis of monetary fund investment shall be paid according to the rate for loan services. 以货币资金投资收取的固定利润或者保底利润,按照贷款服务缴纳增值税。
(b) Direct paid financial services 2.直接收费金融服务。
“Direct paid financial services” means the business activities of providing relevant services and receives compensation for monetary fund accommodation and other financial business, including provision of money exchange, account management, electronic banking, credit cards, letters of credit, financial guarantees, asset management, trust management, fund management, financial trading venue (platform) management, financial settlement, fund liquidation, financial payment and other services. 直接收费金融服务,是指为货币资金融通及其他金融业务提供相关服务并且收取费用的业务活动。包括提供货币兑换、账户管理、电子银行、信用卡、信用证、财务担保、资产管理、信托管理、基金管理、金融交易场所(平台)管理、资金结算、资金清算、金融支付等服务。
(c) Insurance Services. 3.保险服务。
“Insurance services” means the commercial insurance acts whereby an insurance applicant pays an insurance premium to an insurer under an insurance contract and the insurer undertakes to pay the insurance money to compensate for the property loss caused by the occurrence of a potential incident specified in the insurance contract or pay the insurance money when the insurant dies, becomes disabled or sick or reaches a specified age, time limit or any other condition specified in the contract, including personal insurance service and property insurance service. 保险服务,是指投保人根据合同约定,向保险人支付保险费,保险人对于合同约定的可能发生的事故因其发生所造成的财产损失承担赔偿保险金责任,或者当被保险人死亡、伤残、疾病或者达到合同约定的年龄、期限等条件时承担给付保险金责任的商业保险行为。包括人身保险服务和财产保险服务。
“Personal insurance service” means a type of insurance business activity which takes the life and body of human beings as the subject matter insured. 人身保险服务,是指以人的寿命和身体为保险标的的保险业务活动。
“Property insurance service” meansa type of insurance business activity which takes property and relevant interests as the subject matter insured. 财产保险服务,是指以财产及其有关利益为保险标的的保险业务活动。
(d) Transfer of financial commodities. 4.金融商品转让。
“Transfer of financial commodities” means the business activity of transferring the ownership of foreign exchange, negotiable securities, non-goods futures, and other financial commodities. 金融商品转让,是指转让外汇、有价证券、非货物期货和其他金融商品所有权的业务活动。
The “transfer of other financial commodities” includes the transfer of funds, trust and wealth management commodities and a variety of other asset management products and financial derivatives. 其他金融商品转让包括基金、信托、理财产品等各类资产管理产品和各种金融衍生品的转让。
(6) Modern Services. (六)现代服务。
"Modern services" means the business activities of providing technical and knowledge-based services for the manufacturing industry, cultural industry, modern logistics industry and other industries, including research, development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, attestation and consultation services, radio, film and television services, business support services and other modern services. 现代服务,是指围绕制造业、文化产业、现代物流产业等提供技术性、知识性服务的业务活动。包括研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、租赁服务、鉴证咨询服务、广播影视服务、商务辅助服务和其他现代服务。
(a) Research, Development and Technical Services. 1.研发和技术服务。
“Research, development and technical services” includes research and development services, energy performance contracting services, engineering prospecting and exploration services, and professional technical services. 研发和技术服务,包括研发服务、合同能源管理服务、工程勘察勘探服务、专业技术服务。
(i) “Research and development services,” also known as technological development services, means the business activities of research, experiment, and development of new technologies, new products, new processes, or new materials, and their systems. (1)研发服务,也称技术开发服务,是指就新技术、新产品、新工艺或者新材料及其系统进行研究与试验开发的业务活动。
(ii) “Energy performance contracting services” means the business activities whereby anenergy service company agrees on energy conservation objectives with an energy consumption entity in a contract, the energy services company provides necessary services, and the energy consumption entity pays from its savings resulting from energy conservation to the energy service company for the latter's investment and reasonable remuneration. (2)合同能源管理服务,是指节能服务公司与用能单位以契约形式约定节能目标,节能服务公司提供必要的服务,用能单位以节能效果支付节能服务公司投入及其合理报酬的业务活动。
(iii) “Engineering prospecting and exploration services” means the business activities of conducting on-site investigation of topography, geological structure, and reserves of underground resources before and after mining or engineering construction. (3)工程勘察勘探服务,是指在采矿、工程施工前后,对地形、地质构造、地下资源蕴藏情况进行实地调查的业务活动。
(iv) “Professional technological services” means meteorological services, seismic services, marine services, surveying services, urban planning, environment and ecological monitoring services and other special technical services. (4)专业技术服务,是指气象服务、地震服务、海洋服务、测绘服务、城市规划、环境与生态监测服务等专项技术服务。
(b) Information Technology Services. 2.信息技术服务。
“Information technology services” means the business activities of producing, collecting, disposing, processing, storing, transporting, searching and utilizing information through computers, communication networks or other technologies and providing information services, including software services, circuit designs and testing services, information system services, business process management services and value-added information system services. 信息技术服务,是指利用计算机、通信网络等技术对信息进行生产、收集、处理、加工、存储、运输、检索和利用,并提供信息服务的业务活动。包括软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务和信息系统增值服务。
(i) “Software services” means the business activities of providing software development services, software maintenance services, and software testing services, among others. (1)软件服务,是指提供软件开发服务、软件维护服务、软件测试服务的业务活动。
(ii) “Circuit design and testing services” means the business activities of providing integrated circuit and electronic circuit produce design and testing and the relevant technical support services. (2)电路设计及测试服务,是指提供集成电路和电子电路产品设计、测试及相关技术支持服务的业务活动。
(iii) “Information system services” means the business activities of providing information system integration, network management, website content maintenance, desktop management and maintenance, information system application, integration of basic information technology management platforms, management of information technology infrastructures, data centers, hosting centers, information security services, online antivirus, and web hosting, etc., including network operation services offered by websites to a non-self-owned online games. (3)信息系统服务,是指提供信息系统集成、网络管理、网站内容维护、桌面管理与维护、信息系统应用、基础信息技术管理平台整合、信息技术基础设施管理、数据中心、托管中心、信息安全服务、在线杀毒、虚拟主机等业务活动。包括网站对非自有的网络游戏提供的网络运营服务。
(iv)“Business process management services” means the business activities of providing human resource management, financial and economic management, audit management, tax management, logistics information management, business information management, call centers and other services by relying on information technologies. (4)业务流程管理服务,是指依托信息技术提供的人力资源管理、财务经济管理、审计管理、税务管理、物流信息管理、经营信息管理和呼叫中心等服务的活动。
(v) “Value-added information system services” means the additional information technology services provided to users by utilizing information system resources, including data processing, analysis and integration, database management, data backup, data storage, disaster recovery services, and e-commerce platform, etc. (5)信息系统增值服务,是指利用信息系统资源为用户附加提供的信息技术服务。包括数据处理、分析和整合、数据库管理、数据备份、数据存储、容灾服务、电子商务平台等。
(c) Cultural and Creative Services. 3.文化创意服务。
“Cultural and creative services” include design services, intellectual property services, advertising services as well as conference and exhibition services. 文化创意服务,包括设计服务、知识产权服务、广告服务和会议展览服务。
(i)“Design services” means the business activities of expressing plans, programs and conceptions through words, language, pictures, sound, vision and other forms, including industrial design, internal management design, business operation design, supply chain design, model design, costume design, environment design, graphic design, packaging design, animation design, online game design, exhibition design, website design, mechanical design, engineering design, advertisement design, creative design, and copying and blue print, etc. (1)设计服务,是指把计划、规划、设想通过文字、语言、图画、声音、视觉等形式传递出来的业务活动。包括工业设计、内部管理设计、业务运作设计、供应链设计、造型设计、服装设计、环境设计、平面设计、包装设计、动漫设计、网游设计、展示设计、网站设计、机械设计、工程设计、广告设计、创意策划、文印晒图等。
(ii) “Intellectual property services” means the business activities of handling intellectual property right affairs, including the registration, identification, appraisal, authentication, and retrieval services for patents, trademarks, copyrights, software, and integrated circuit layout designs. (2)知识产权服务,是指处理知识产权事务的业务活动。包括对专利、商标、著作权、软件、集成电路布图设计的登记、鉴定、评估、认证、检索服务。
(iii)“Advertising services” means the business activities of publicizing clients' commodities, operating service items, cultural and sport programs, announcements, statements, and other entrusted matters and providing relevant services in various forms, such as books, newspapers, magazines, broadcasting, television, movie, slide show, billboard, poster, showcase, neon light, lamp box, and Internet, etc., including advertising agency and the release, broadcasting, publicity, and exhibition, etc., of advertisements. (3)广告服务,是指利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告代理和广告的发布、播映、宣传、展示等。
(iv) “Conference and exhibition services” means the business activities of holding or organizing and arranging various kinds of exhibitions and conferences for commodity circulation, sales promotion, exhibition, economic and trade talks, non-governmental exchanges, enterprise communication and international exchanges, etc. (4)会议展览服务,是指为商品流通、促销、展示、经贸洽谈、民间交流、企业沟通、国际往来等举办或者组织安排的各类展览和会议的业务活动。
(d) Logistics Support Services. 4.物流辅助服务。
“Logistics support services” include aviation services, port terminal services, cargo and passenger terminal services, salvage and rescue services, loading/unloading and handling services, warehousing services and collection and delivery services. 物流辅助服务,包括航空服务、港口码头服务、货运客运场站服务、打捞救助服务、装卸搬运服务、仓储服务和收派服务。
(i) “Aviation services” include aviation ground services and general aviation services. (1)航空服务,包括航空地面服务和通用航空服务。
“Aviation ground services” means the business activities of providing navigation and labor-related ground services by air liners, airports, civil aviation administrations and terminals, etc., to Chinese and foreign airplanes or other aircrafts which navigate within the territory of China or land in airports within the territory of China, including passenger security check services, parking apron management services, airport departure hall management services, airplane cleaning and disinfection services, flight management services, airplane movement services, airplane communication services, ground signal services, airplane safety services, airplane runway management services and air transportation management services, etc. 航空地面服务,是指航空公司、飞机场、民航管理局、航站等向在境内航行或者在境内机场停留的境内外飞机或者其他飞行器提供的导航等劳务性地面服务的业务活动。包括旅客安全检查服务、停机坪管理服务、机场候机厅管理服务、飞机清洗消毒服务、空中飞行管理服务、飞机起降服务、飞行通讯服务、地面信号服务、飞机安全服务、飞机跑道管理服务、空中交通管理服务等。
“General aviation services” means the business activities of providing flight services for professional work, including aerial photography, aviation training, aerial surveying, aerial prospecting, aerial forest fire fighting, aerial seeding and pesticide spraying, aerial artificial rain, aeronautical meteorological sounding, aviation marine monitoring, and aeronautical science experiments, etc. 通用航空服务,是指为专业工作提供飞行服务的业务活动,包括航空摄影、航空培训、航空测量、航空勘探、航空护林、航空吊挂播洒、航空降雨、航空气象探测、航空海洋监测、航空科学实验等。
(ii) “Port terminal services” means the business activities of vessel dispatching services at ports, vessel communication services, waterway management services, waterway dredging services, lighthouse management services, navigation mark management services, shipping pilot services, tallying services, mooring and unmooring services, berthing and berth shifting services, cleaning of vessel oil spilt on the sea, water transportation management services, professional vessel cleaning, disinfection and testing services, vessel oil spill prevention services, and other services for vessels. (2)港口码头服务,是指港务船舶调度服务、船舶通讯服务、航道管理服务、航道疏浚服务、灯塔管理服务、航标管理服务、船舶引航服务、理货服务、系解缆服务、停泊和移泊服务、海上船舶溢油清除服务、水上交通管理服务、船只专业清洗消毒检测服务和防止船只漏油服务等为船只提供服务的业务活动。
The VAT on port facility security fees charged by port facility operators shall be paid according to the rate for port terminal services. 港口设施经营人收取的港口设施保安费按照港口码头服务缴纳增值税。
(iii) “Cargo and passenger terminal services” means the business activities of providing cargo stowage services, transportation organization services, transit and transfer services, vehicle dispatching services, ticket services, cargo packing and reconditioning services, railway line use services, passenger carriage addition services, special railway luggage and parcel delivery services, railway arrival and transfer services, railcar connection and disconnection services, vehicle addition services, railway overhead contact system services, railway locomotive traction services, and other services by cargo and passenger terminals.
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 (3)货运客运场站服务,是指货运客运场站提供货物配载服务、运输组织服务、中转换乘服务、车辆调度服务、票务服务、货物打包整理、铁路线路使用服务、加挂铁路客车服务、铁路行包专列发送服务、铁路到达和中转服务、铁路车辆编解服务、车辆挂运服务、铁路接触网服务、铁路机车牵引服务等业务活动。
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