| Notice of the Ministry of Finance and the State Taxation Administration on Soliciting Public Comments on the Value-Added Tax Law of the People's Republic of China (Exposure Draft) | | 财政部、国家税务总局关于《中华人民共和国增值税法（征求意见稿）》向社会公开征求意见的通知 |
For the purposes of improving the taxation legal system, enhancing public participation in legislation, developing broad social consensus, and promoting scientific, democratic and open legislation, we have drafted the Value-Added Tax Law of the People's Republic of China (Exposure Draft), and hereby solicit public comments thereon. Anyone may submit his or her comments by the following means and methods before December 26, 2019: | |
为了完善税收法律制度，提高立法公众参与度，广泛凝聚社会共识，推进科学立法、民主立法、开门立法，我们起草了《中华人民共和国增值税法（征求意见稿）》，现向社会公开征求意见。公众可以在2019年12月26日前，通过以下途径和方式提出意见： |
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| (1) Making comments through the Information Management System for Soliciting Opinions on Financial Regulations (http://lisms.mof.gov.cn) on the homepage of the official website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn) or through the system for soliciting opinions on the homepage of the official website of the State Taxation Administration (http://www.chinatax.gov.cn). | | 1.通过中华人民共和国财政部网站（网址：http：//www.mof.gov.cn）首页《财政法规意见征集信息管理系统》（网址：http：//lisms.mof.gov.cn/lisms）；或者通过国家税务总局网站（网址：http：//www.chinatax.gov.cn）首页的意见征集系统提出意见。 |
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| (2) Mailing the comments to the Treaty and Law Department of the Ministry of Finance (No. 3 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820) or to the Goods and Services Tax Department of the State Taxation Administration (No. 5 Yangfangdian West Road, Haidian District, Beijing, 100038), and indicating “Comments on the Value-Added Tax Law” on the envelope. | | 2.通过信函方式将意见寄至：北京市西城区三里河南三巷3号财政部条法司（邮政编码100820）；或者北京市海淀区羊坊店西路5号国家税务总局货物和劳务税司（邮政编码100038），并在信封上注明“增值税法征求意见”字样。 |
Ministry of Finance | |
财政部 |
State Taxation Administration | |
国家税务总局 |
November 27, 2019 | |
2019年11月27日 |
Annex 1 | |
附件1 |
Value-Added Tax Law of the People's Republic of China (Exposure Draft) | |
中华人民共和国增值税法（征求意见稿） |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 Whoever engages in any transaction subject to value-added tax (hereinafter referred to as the “taxable transaction”) within the territory of the People's Republic of China (hereinafter referred to as “inside China”) and imports goods shall pay VAT in accordance with this Law. | | 第一条 在中华人民共和国境内（以下称境内）发生增值税应税交易（以下称应税交易），以及进口货物，应当依照本法规定缴纳增值税。 |
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| Article 2 In case of any taxable transaction, the tax amount payable shall be calculated through the general tax computation method, unless the State Council provides that the simple tax computation method shall apply. | | 第二条 发生应税交易，应当按照一般计税方法计算缴纳增值税，国务院规定适用简易计税方法的除外。 |
For goods imported by a taxpayer, the tax amount payable shall be calculated on the basis of the composite taxable value and the applicable tax rates as prescribed in this Law. | |
进口货物，按照本法规定的组成计税价格和适用税率计算缴纳增值税。 |
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| Article 3 Under the general tax computation method, the tax amount payable shall be calculated based on the balance after crediting the input tax against the output tax. | | 第三条 一般计税方法按照销项税额抵扣进项税额后的余额计算应纳税额。 |
Under the simple tax computation method, the tax amount payable shall be calculated based on the sales amount of the taxable transaction (hereinafter referred to as the “sales amount”) and at the levy rate, and the input tax shall not be credited. | |
简易计税方法按照应税交易销售额（以下称销售额）和征收率计算应纳税额，不得抵扣进项税额。 |
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| Article 4 As VAT is an off-price tax, the taxable value of the taxable transaction shall exclude VAT. | | 第四条 增值税为价外税，应税交易的计税价格不包括增值税额。 |
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| Chapter II Taxpayers and Withholding Agents | | 第二章 纳税人和扣缴义务人 |
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| Article 5 The entities and individuals that conduct taxable transactions inside China and whose sales amounts have reached the threshold for levy of VAT, and the consignees of the imported goods are VAT taxpayers. | | 第五条 在境内发生应税交易且销售额达到增值税起征点的单位和个人，以及进口货物的收货人，为增值税的纳税人。 |
The threshold for levy of VAT is the quarterly sales amount of 300,000 yuan. | |
增值税起征点为季销售额三十万元。 |
The entities and individuals whose sales amounts have not reached the threshold for levy of VAT are not taxpayers specified in this Law; and the entities and individuals whose sales amounts have not reached the threshold for levy of VAT may voluntarily choose to pay VAT in accordance with the provisions of this Law. | |
销售额未达到增值税起征点的单位和个人，不是本法规定的纳税人；销售额未达到增值税起征点的单位和个人，可以自愿选择依照本法规定缴纳增值税。 |
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| Article 6 For the purpose of this Law, “entities” means enterprises, administrative entities, public institutions, military entities, social groups and other entities. | | 第六条 本法所称单位，是指企业、行政单位、事业单位、军事单位、社会团体和其他单位。 |
For the purpose of this Law, “individuals” means individual industrial and commercial households and natural persons. | |
本法所称个人，是指个体工商户和自然人。 |
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| Article 7 Where the entities and individuals outside the People's Republic of China (hereinafter referred to as “outside China”) engage in taxable transactions inside China, the purchasers shall be withholding agents, unless it is otherwise provided for by the State Council. | | 第七条 中华人民共和国境外（以下称境外）单位和个人在境内发生应税交易，以购买方为扣缴义务人。 |
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国务院另有规定的，从其规定。 |
| Chapter III Taxable Transactions | |
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| | 第三章 应税交易 |
| Article 8 “Taxable transactions” means sales of goods, services, intangible assets, immovables and financial commodities. | |
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“Sale of goods, immovables and financial commodities” means the paid transfer of the ownership of goods, immovables and financial commodities. | | 第八条 应税交易，是指销售货物、服务、无形资产、不动产和金融商品。 |
“Sale of services” means the paid provision of services. | |
销售货物、不动产、金融商品，是指有偿转让货物、不动产、金融商品的所有权。 |
“Sale of intangible assets” means the paid transfer of the ownership of or rights to use intangible assets. | |
销售服务，是指有偿提供服务。 |
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销售无形资产，是指有偿转让无形资产的所有权或者使用权。 |
| Article 9 For the purpose of Article 1 of this Law, “engaging in taxable transactions inside China” means that: | |
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| | 第九条 本法第一条所称在境内发生应税交易是指： |
| (1) the places where the goods sold are loaded for shipment or are located are inside China in the case of sale of goods; | |
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| | （一）销售货物的，货物的起运地或者所在地在境内； |
| (2) the sellers are domestic entities or individuals, or the services and intangible assets are consumed inside China in the case of sale of services or intangible assets (excluding the rights to use natural resources); | |
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| | （二）销售服务、无形资产（自然资源使用权除外）的，销售方为境内单位和个人，或者服务、无形资产在境内消费； |
| (3) immovables or natural resources are located inside China in the case of sale of immovables or transfer of the rights to use natural resources; or | |
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| | （三）销售不动产、转让自然资源使用权的，不动产、自然资源所在地在境内； |
| (4) the sellers are domestic entities or individuals, or financial commodities are issued inside China in the case of sale of financial commodities. | |
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| | （四）销售金融商品的，销售方为境内单位和个人，或者金融商品在境内发行。 |
| Article 10 “Import of goods” means that the place of shipment of goods is outside China and the place of destination is outside China. | |
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| | 第十条 进口货物，是指货物的起运地在境外，目的地在境内。 |
| Article 11 The following circumstances shall be deemed as taxable transactions, and VAT shall be paid in accordance with this Law: | |
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| | 第十一条 下列情形视同应税交易，应当依照本法规定缴纳增值税： |
| (1) Entities or individual industrial and commercial households use self-produced goods or goods processed upon commission for collective welfare or personal consumption. | |
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| | （一）单位和个体工商户将自产或者委托加工的货物用于集体福利或者个人消费； |
| (2) Entities or individual industrial and commercial households give their goods as gifts free of charge, unless they are given for public welfare undertakings. | |
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| | （二）单位和个体工商户无偿赠送货物，但用于公益事业的除外； |
| (3) Entities or individuals give intangible assets, immovables or financial commodities as gifts free of charge, unless they are used for public welfare undertakings. | |
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| | （三）单位和个人无偿赠送无形资产、不动产或者金融商品，但用于公益事业的除外； |
| (4) Other circumstances as prescribed by the finance and taxation departments of the State Council. | |
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| | （四）国务院财政、税务主管部门规定的其他情形。 |
| Article 12 The following items shall be deemed as non-taxable transactions, and shall not be subject to VAT: | |
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| | 第十二条 下列项目视为非应税交易，不征收增值税： |
| (1) Employees provide the entities where they are employed or employers with services for which wage income is obtained. | |
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| | （一）员工为受雇单位或者雇主提供取得工资薪金的服务； |
| (2) The administrative fees and governmental funds that are collected by administrative entities. | |
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| | （二）行政单位收缴的行政事业性收费、政府性基金； |
| (3) Compensation for expropriation and requisition. | |
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| | （三）因征收征用而取得补偿； |
| (4) Deposit interest income. | |
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| | （四）存款利息收入； |
| (5) Other circumstances as prescribed by the finance and taxation departments of the State Council. | |
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| | （五）国务院财政、税务主管部门规定的其他情形。 |
| Chapter IV Tax Rates and Levy Rates | |
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| | 第四章 税率和征收率 |
| Article 13 VAT rate is: | |
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| | 第十三条 增值税税率： |
| (1) 13%, for taxpayers selling goods, labor services of processing, repair or replacement, or tangible movable property leasing services or importing goods, except for those specified in items (2), (4) and (5) herein; | |
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| | （一）纳税人销售货物，销售加工修理修配、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。 |
| (2) 9%, 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, except for those specified in items (4) and (5) herein: | |
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| | （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，除本条第四项、第五项规定外，税率为百分之九： |
| (a) Agricultural products, edible vegetable oil, and edible salt; | |
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| | 1.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; | |
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| | 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; | |
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| | 3.图书、报纸、杂志、音像制品、电子出版物； |
| (d) Feeds, fertilizers, pesticide, agricultural machineries, and agricultural films; | |
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| | 4.饲料、化肥、农药、农机、农膜。 |
| (3) 6%, for taxpayers selling services, intangible assets or financial commodities, except for those specified in items (1), (2) and (5) herein; | |
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| | （三）纳税人销售服务、无形资产、金融商品，除本条第一项、第二项、第五项规定外，税率为百分之六。 |
| (4) zero, for taxpayers exporting goods, except as otherwise specified by the State Council; or | |
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| | （四）纳税人出口货物，税率为零；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 as prescribed by the State Council across national borders. | |
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| | （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。 |
| Article 14 The levy rate of VAT shall be 3%. | |
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| | 第十四条 增值税征收率为百分之三。 |
| Chapter V Tax Amount Payable | |
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| | 第五章 应纳税额 |
| Article 15 “Sales amount” means the relevant consideration obtained by a taxpayer from engaging in any taxable transaction and related to the taxable transaction, including all economic benefits in monetary or non-monetary forms, but excluding the output tax calculated based on the general tax computation method and the tax amount payable calculated based on the simple tax computation method. | |
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If the State Council provides that the sales amount may be calculated based on the difference, such provision shall prevail. | | 第十五条 销售额，是指纳税人发生应税交易取得的与之相关的对价，包括全部货币或者非货币形式的经济利益，不包括按照一般计税方法计算的销项税额和按照简易计税方法计算的应纳税额。 |
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国务院规定可以差额计算销售额的，从其规定。 |
| Article 16 Where a deemed taxable transaction occurs and the sales amount is in non-monetary form, the sales amount shall be determined based on the market fair price. | |
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| | 第十六条 视同发生应税交易以及销售额为非货币形式的，按照市场公允价格确定销售额。 |
| Article 17 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. | |
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| | 第十七条 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 18 If the sales amount of a taxpayer is obviously low or high without a reasonable commercial purpose, the tax authority shall have the right to verify the sales amount in a reasonable way. | |
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| | 第十八条 纳税人销售额明显偏低或者偏高且不具有合理商业目的的，税务机关有权按照合理的方法核定其销售额。 |
| Article 19 “Amount of output tax” means the amount of VAT on the occurrence of any taxable transaction engaged in by a taxpayer, which is calculated based on the sales amount multiplied by the tax rate as prescribed in this Law. The formula for the calculation of the amount of output tax: | |
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Amount of output tax = sales amount × tax rate | | 第十九条 销项税额，是指纳税人发生应税交易，按照销售额乘以本法规定的税率计算的增值税额。销项税额计算公式： |
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销项税额＝销售额×税率 |
| Article 20 “Amount of input tax” means the amount of VAT a taxpayer pays or bears for purchasing goods, services, intangible assets, immovables or financial commodities related to the taxable transaction. | |
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| | 第二十条 进项税额，是指纳税人购进的与应税交易相关的货物、服务、无形资产、不动产和金融商品支付或者负担的增值税额。 |
| Article 21 The “tax amount payable calculated based on the general tax computation method” means the balance after crediting the amount of input tax for the current period against the amount of output tax for the current period. The formula for calculating the tax amount payable: | |
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Tax amount payable = amount of output tax for the current period – amount of input tax for the current period | | 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： |
If the amount of input tax for the current period is larger than the amount of output tax for the current period, the difference may be carried forward to the following period for further deduction; or the difference shall be returned, and the specific measures shall be developed by the finance and taxation departments of the State Council. | |
应纳税额＝当期销项税额-当期进项税额 |
The amount of input tax shall be credited based on valid and valid vouchers. | |
当期进项税额大于当期销项税额的，差额部分可以结转下期继续抵扣；或者予以退还，具体办法由国务院财政、税务主管部门制定。 |
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进项税额应当凭合法有效凭证抵扣。 |
| Article 22 The following input taxes shall not be credited against the amount of output tax: | |
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| | 第二十二条 下列进项税额不得从销项税额中抵扣：
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