>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance and the State Taxation Administration on Specifying the VAT Polices for the Lease of State-Owned Land and Other Aspects [Effective]
财政部、税务总局关于明确国有农用地出租等增值税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Specifying VAT Polices for the Lease of State-Owned Land and Other Aspects 

财政部、税务总局关于明确国有农用地出租等增值税政策的公告

(Announcement No. 2 [2020] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2020年第2号)

The VAT policies for the lease of state-owned farmland and other aspects are hereby announced as follows: 现将国有农用地出租等增值税政策公告如下:
I. Taxpayers that lease the state-owned farmland to agricultural producers for agricultural production shall be exempted from the VAT.   一、纳税人将国有农用地出租给农业生产者用于农业生产,免征增值税。
II. Where a general taxpayer in real estate development enterprises purchases an unfinished old real estate project, continues to develop such project, and registers and sells such project under its name, such project is an old real estate project and the real estate development enterprise may choose to calculate and pay VAT at the collection rate of 5% through the simple tax computation method.   二、房地产开发企业中的一般纳税人购入未完工的房地产老项目继续开发后,以自己名义立项销售的不动产,属于房地产老项目,可以选择适用简易计税方法按照5%的征收率计算缴纳增值税。
III. Where an insurance company deducts the VAT payable in subsequent months in accordance with the provisions of item (3) of Article IV of the Notice of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy of Exempting Elderly Care Institutions from Value-Added Tax (No. 20 [2019], MOF and STA), for the balance thereof up to December 31, 2020, the insurance company may apply to the competent tax authority for a lump sum tax refund.   三、画风不对,如何相爱保险公司按照《财政部 税务总局关于明确养老机构免征增值税等政策的通知》(财税〔2019〕20号)第四条第(三)项规定抵减以后月份应缴纳增值税,截至2020年12月31日抵减不完的,可以向主管税务机关申请一次性办理退税。
IV. Where a taxpayer exports goods or labor services and has any cross-border taxable acts and the taxpayer fails to declare export tax refund (exemption) or issue the Certificate of Agent Export of Goods within a prescribed time limit, the taxpayer may apply for undergoing the formalities of export tax refund (exemption) upon receipt of all tax refund (exemption) certificates and the relevant electronic information; and if the taxpayer fails to collect foreign exchange within a prescribed time limit or undergo the formalities for failure to collect foreign exchange, the taxpayer may apply for tax refund (exemption) after collecting foreign exchange or undergoing the formalities for failure to collect foreign exchange.
......
   四、纳税人出口货物劳务、发生跨境应税行为,未在规定期限内申报出口退(免)税或者开具《代理出口货物证明》的,在收齐退(免)税凭证及相关电子信息后,即可申报办理出口退(免)税;未在规定期限内收汇或者办理不能收汇手续的,在收汇或者办理不能收汇手续后,即可申报办理退(免)税。
......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese