| Order of the State Council | | 国务院令 |
| (No. 691) | | （第691号） |
| 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, as adopted at the 191st executive meeting of the State Council on October 30, 2017, is hereby issued, and shall come into force on the date of issuance. | | 《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》已经2017年10月30日国务院第191次常务会议通过，现予公布，自公布之日起施行。 |
| Premier: Li Keqiang | | 总理 李克强 |
| November 19, 2017 | | 2017年11月19日 |
| 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 | | 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 |
| As decided by the State Council, the Interim Regulation of the People's Republic of China on Business Tax is repealed, and the Interim Regulation of the People's Republic of China on Value-Added Tax is amended as follows: | | 国务院决定废止《中华人民共和国营业税暂行条例》，同时对《中华人民共和国增值税暂行条例》作如下修改： |
| I. Article 1 is amended to read: “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.” | | 一、将第一条修改为：“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。” |
| II. Paragraph 1 of Article 2 is amended to read: “The VAT rate is: | | 二、将第二条第一款修改为：“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%：
．．．．．． |
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