| Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies on the Streamlining and Combination of Value-added Tax Rates | | 财政部、国家税务总局关于简并增值税税率有关政策的通知 |
| (No. 37 [2017] of the Ministry of Finance) | | （财税〔2017〕37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： |
| From July 1, 2017, the value-added tax (“VAT”) rate structures shall bestreamlined and combined, and the VAT rate of 13% shall be cancelled. You are hereby notified of the relevant policies as follows: | | 自2017年7月1日起，简并增值税税率结构，取消13%的增值税税率。现将有关政策通知如下： |
| I. The tax rate of 11% shall apply to a taxpayer's sale or import of the following goods: | | 一、纳税人销售或者进口下列货物，税率为11%： |
| Agricultural products (including grain), running water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, coal gas, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural film, fertilizer, biogas, dimethyl ether, books, newspapers, magazines, audio-visual recordings, and electronic publications. | | 农产品（含粮食）、自来水、暖气、石油液化气、天然气、食用植物油、冷气、热水、煤气、居民用煤炭制品、食用盐、农机、饲料、农药、农膜、化肥、沼气、二甲醚、图书、报纸、杂志、音像制品、电子出版物。 |
| See Annex 1 to this Notice for the specific scope of the aforesaid goods. | | 上述货物的具体范围见本通知附件1。 |
| II. A taxpayer shalldeduct the input tax on its purchase of agricultural products in accordance with the following provisions: | | 二、纳税人购进农产品，按下列规定抵扣进项税额： |
| (1) Unless otherwise specified in item (2) of this Article, where the taxpayer obtains a special VAT invoice or a special customs bill of payment of VAT issued by a general taxpayer on its purchase of agricultural products,the input tax shall be the VAT amount indicated on the special VAT invoice or the special customs bill of payment of VAT; where the taxpayer obtains the special VAT invoice from a small-scale taxpayer thatcalculates and pays VAT at the levy rate of 3% through the simple tax computation method, the input tax shall be calculatedon the basis of the amount indicated on the special VAT invoice and at the deduction rate of 11%; or where the invoice for the sale or acquisition of agricultural products is obtained (issued), the input tax shall be calculated on the basis ofthe purchase price indicated on the invoice for the sale or acquisition of agricultural productsand at the deduction rate of 11%. | | （一）除本条第（二）项规定外，纳税人购进农产品，取得一般纳税人开具的增值税专用发票或海关进口增值税专用缴款书的，以增值税专用发票或海关进口增值税专用缴款书上注明的增值税额为进项税额；从按照简易计税方法依照3%征收率计算缴纳增值税的小规模纳税人取得增值税专用发票的，以增值税专用发票上注明的金额和11%的扣除率计算进项税额；取得（开具）农产品销售发票或收购发票的，以农产品销售发票或收购发票上注明的农产品买价和11%的扣除率计算进项税额。 |
| (2)During the period of the pilot program of replacing business tax withVAT, the tax deduction on the taxpayer's purchase of the agricultural products used for production and sale or consigned or entrusted processing and to which the tax rate of 17% applies shall remain unchanged. | | （二）营业税改征增值税试点期间，纳税人购进用于生产销售或委托受托加工17%税率货物的农产品维持原扣除力度不变。 |
| (3) Where, with the further implementation ofthe pilot program of verification and deduction of input VAT on agricultural products, the input tax on the agricultural products purchased by the taxpayer has been subject to verification and deduction, it shall still be governed by the Notice of the Ministry of Finance and the State Administration of Taxation on the Trial Implementation of the Measures for the Verification and Deduction of Input Value-added Tax on Agricultural Products in Some Industries(No. 38 [2012], MOF) and the Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Industries Covered by the Pilot Program of Verification and Deduction of Input Value-added Tax on Agricultural Products(No. 57 [2013], MOF). The deduction rate as prescribed in item (2) of Article 4 of the Measures for the Implementation of the Pilot Program of Verification and Deduction of Input Value-added Tax on Agricultural Products (No. 38 [2012], MOF) shall be adjusted to 11%, and the deduction rate as prescribed in item (3) shall be adjusted to that governed by the provisions of items (1) and (2) of this Article. | | （三）继续推进农产品增值税进项税额核定扣除试点，纳税人购进农产品进项税额已实行核定扣除的，仍按照《财政部 国家税务总局关于在部分行业试行农产品增值税进项税额核定扣除办法的通知》（财税[2012]38号）、《财政部 国家税务总局关于扩大农产品增值税进项税额核定扣除试点行业范围的通知》（财税[2013]57号）执行。其中，《农产品增值税进项税额核定扣除试点实施办法》（财税[2012]38号印发）第四条第（二）项规定的扣除率调整为11%；第（三）项规定的扣除率调整为按本条第（一）项、第（二）项规定执行。 |
| (4) Theplain invoice obtained by the taxpayer from the purchase of vegetables and certain fresh meat and egg products to which the VAT exemption policy applies in the process of wholesale and retail shall not serve as a certificate for calculating the input tax to be deducted. | | （四）纳税人从批发、零售环节购进适用免征增值税政策的蔬菜、部分鲜活肉蛋而取得的普通发票，不得作为计算抵扣进项税额的凭证。 |
| (5) Where the taxpayer purchase agricultural products for the purposes of both the production and sale or consigned or entrusted processing of the goods to which the tax rate of 17% applies and the production and sale of other goods and services, the input tax on the agricultural products purchased for the production and sale or consigned or entrusted processing of the goods to which the tax rate of 17% applies and on those purchased for the production and sale of other goods and services shall be calculated respectively. Where no separate calculation is conducted, the input tax shall be uniformly the VAT amount indicated on the special VAT invoice or the special customs bill of payment of VAT, or the input tax shall be calculated on the basis ofthe purchase price indicated on the invoice for the acquisition or sale of agricultural productsand at the deduction rate of 11%. | | （五）纳税人购进农产品既用于生产销售或委托受托加工17%税率货物又用于生产销售其他货物服务的，应当分别核算用于生产销售或委托受托加工17%税率货物和其他货物服务的农产品进项税额。未分别核算的，统一以增值税专用发票或海关进口增值税专用缴款书上注明的增值税额为进项税额，或以农产品收购发票或销售发票上注明的农产品买价和11%的扣除率计算进项税额。 |
(6) For the purpose of item (3), paragraph 2 of Article 8 of the Interim Regulation of the People's Republic of China on Value-added Tax and this Notice, “sale invoice” means a plain invoice issued by an agricultural producer for its sale of self-produced agricultural products to which the VAT exemption policy applies.
．．．．．． | | （六）《中华人民共和国增值税暂行条例》第八条第二款第（三）项和本通知所称销售发票，是指农业生产者销售自产农产品适用免征增值税政策而开具的普通发票。
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