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Interim Regulation of the People's Republicof China on Value Added Tax (2017 Revision) [Effective]
中华人民共和国增值税暂行条例(2017修订) [现行有效]
【法宝引证码】

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; revised at the 34th executive meeting of the State Council on November 5, 2008; and revised in accordance with the Decision of the State Council on Amending Some Administrative Regulations on February 6, 2016; and revised for the second time in accordance with the Decision of the State Council to Repeal the Interim Regulation of the People's Republic of China on Business Tax and Amend the Interim Regulation of the People's Republic of China on Value-Added Tax on November 19, 2017.) (1993年12月13日中华人民共和国国务院令第134号公布 2008年11月5日国务院第34次常务会议修订通过 根据2016年2月6日《国务院关于修改部分行政法规的决定》第一次修订 根据2017年11月19日《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》第二次修订)
Article 1 “Entities and individuals that sell goods or labor services of processing, repair or replacement (hereinafter referred to as “labor services”), sell services, intangible assets, or immovables, or import goods within the territory of the People's Republic of China are taxpayers of value-added tax (“VAT”), 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加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产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。
Article 2 The VAT rate is:   第二条 增值税税率:
(1) 17%, for taxpayers selling goods, labor services, or tangible movable property leasing services or importing goods, except as otherwise specified in items (2), (4) and (5) hereof; (一)纳税人销售货物、劳务、有形动产租赁服务或者进口货物,除本条第二项、第四项、第五项另有规定外,税率为17%。
(2) 11%, for taxpayers selling transportation, postal, basic telecommunications, construction, or immovable leasing services, selling immovables, transferring the rights to use land, or selling or importing the following goods: (二)纳税人销售交通运输、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,销售或者进口下列货物,税率为11%:
(a) grain and other agricultural products, edible vegetable oil, and edible salt; 1.粮食等农产品、食用植物油、食用盐;
(b) tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, methane, and coal products for residential use; 2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品;
(c) books, newspapers, magazines, audio-visual recordings, and electronic publications; 3.图书、报纸、杂志、音像制品、电子出版物;
(d) feed, fertilizer, pesticide, agricultural machinery, and agricultural films; and 4.饲料、化肥、农药、农机、农膜;
(e) Other goods specified by the State Council; 5.国务院规定的其他货物。
(3) 6%, for taxpayers selling services or intangible assets, except as otherwise specified in items (1), (2) and (5) hereof; (三)纳税人销售服务、无形资产,除本条第一项、第二项、第五项另有规定外,税率为6%。
(4) zero, for taxpayers exporting goods, except as otherwise specified by the State Council; or (四)纳税人出口货物,税率为零;但是,国务院另有规定的除外。
(5)zero, for domestic entities and individuals selling services or intangible assets within the scope prescribed by the State Council across national borders. (五)境内单位和个人跨境销售国务院规定范围内的服务、无形资产,税率为零。
Any adjustments to the tax rates shall be decided by the State Council. 税率的调整,由国务院决定。
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项目,应当分别核算不同税率项目的销售额;未分别核算销售额的,从高适用税率。
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、劳务、服务、无形资产、不动产(以下统称应税销售行为),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。
Article 5 The VAT tax amount that a taxpayer occurrence of any taxable sale 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 纳税人发生应税销售行为,按照销售额和本条例第二条规定的税率计算收取的增值税额,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
Article 6 The sales amount shall be the full price and ex-price fees that a taxpayer charges the buyer for the occurrence of any taxable sale, but exclude the output tax amount collected.   第六条 销售额为纳税人发生应税销售行为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。
Article 7 If the price of the goods occurrence of any taxable sale by a taxpayer is obviously low without a justifiable reason, the competent taxation organ shall verify and determine the sales amount.   第七条 纳税人发生应税销售行为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。
Article 8 The VAT amount that a taxpayer pays or bears for purchasing goods, labor services, services, intangible assets, or immovables is the input tax amount.   第八条 纳税人购进货物、劳务、服务、无形资产、不动产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:
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。
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。
3. for the purchase of agricultural products, besides obtaining the special VAT invoice or customs special bill of payment of import VAT, the amount of input tax as calculated according to the purchase price of the agricultural product indicated on the agricultural product purchase invoice or sales invoice and a deduction rate of 11%, except as otherwise specified by the state Council. 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11%的扣除率计算的进项税额,国务院另有规定的除外。进项税额计算公式:
......

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