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Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform [Effective]
财政部、税务总局、海关总署关于深化增值税改革有关政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Relevant Policies for Deepening the Value-Added Tax Reform 

财政部、税务总局、海关总署关于深化增值税改革有关政策的公告

(Announcement No. 39 [2019] of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs) (财政部、税务总局、海关总署公告2019年第39号)

For the purposes of implementing the decisions and arrangements of the CPC Central Committee and the State Council, and advancing substantial cuts in value-added tax (“VAT”), the relevant matters concerning the VAT reform in 2019 are hereby announced as follows: 为贯彻落实党中央、国务院决策部署,推进增值税实质性减税,现将2019年增值税改革有关事项公告如下:
I. The tax rate of 16% applicable to the VAT taxable sale or import of goods by a general VAT taxpayer (hereinafter referred to as a “taxpayer”) shall be adjusted to 13%; and the tax rate of 10% applicable thereto shall be adjusted to 9%.   一、增值税一般纳税人(以下称纳税人)发生增值税应税销售行为或者进口货物,原适用16%税率的,税率调整为13%;原适用10%税率的,税率调整为9%。
II. The deduction rate of 10% applicable to any taxpayer's purchase of agricultural products shall be adjusted to 9%. Where a taxpayer purchases the agricultural products used for the production or consigned processing of goods to which the tax rate of 13% applies, the amount of input tax shall be calculated at the deduction rate of 10%.   二、纳税人购进农产品,原适用10%扣除率的,扣除率调整为9%。纳税人购进用于生产或者委托加工13%税率货物的农产品,按照10%的扣除率计算进项税额。
III. As for exported goods and labor services to which the tax rate of 16% applies and whose export tax refund rate is 16%, the export tax refund rate shall be adjusted to 13%. As for exported goods and cross-border taxable acts to which the tax rate of 10% applies and whose export tax refund rate is 10%, the export tax refund rate shall be adjusted to 9%.   三、原适用16%税率且出口退税率为16%的出口货物劳务,出口退税率调整为13%;原适用10%税率且出口退税率为10%的出口货物、跨境应税行为,出口退税率调整为9%。
Where, before June 30, 2019 (including before April 1, 2019), the VAT exemption and refund method applies to a taxpayer's export of goods or labor services involved in the preceding paragraph or cross-border taxable act involved in the preceding paragraph, and the VAT thereon has been collected at the tax rate before adjustment at the time of purchase, the export tax refund rate before adjustment shall apply; and where the VAT thereon has been collected at the adjusted tax rate at the time of purchase, the adjusted export tax refund rate shall apply. Where the VAT exemption, offset and refund method applies, the export tax refund rate before adjustment shall apply; and if, at the time of calculation of the amount of taxes exempt, offset or refunded, the applicable tax rate is lower than the export tax refund rate, the amount of taxes exempt, offset or refunded shall be calculated with the balance after deducting the applicable tax rate from the export tax refund rate deemed as zero. 2019年6月30日前(含2019年4月1日前),纳税人出口前款所涉货物劳务、发生前款所涉跨境应税行为,适用增值税免退税办法的,购进时已按调整前税率征收增值税的,执行调整前的出口退税率,购进时已按调整后税率征收增值税的,执行调整后的出口退税率;适用增值税免抵退税办法的,执行调整前的出口退税率,在计算免抵退税时,适用税率低于出口退税率的,适用税率与出口退税率之差视为零参与免抵退税计算。
The time of implementation of the export tax refund rate and the time of export of goods and labor services and occurrence of cross-border taxable acts shall be governed by the following provisions: as for the goods and labor services declared at the Customs for export (excluding those exported by export enterprises or other entities in bonded areas and through bonded areas), the export date as indicated in the export customs declaration forms shall prevail; as for the goods and labor services exported without declaration at the Customs and cross-border taxable acts, the issuing time of the export invoice or plain invoice shall prevail; and as for goods exported by export enterprises or other entities in bonded areas and through bonded areas, the date of export as indicated on the recordation list of exit goods issued by the Customs when the goods leave the territory of China shall prevail. 出口退税率的执行时间及出口货物劳务、发生跨境应税行为的时间,按照以下规定执行:报关出口的货物劳务(保税区及经保税区出口除外),以海关出口报关单上注明的出口日期为准;非报关出口的货物劳务、跨境应税行为,以出口发票或普通发票的开具时间为准;保税区及经保税区出口的货物,以货物离境时海关出具的出境货物备案清单上注明的出口日期为准。
IV. Where the tax rate of 13% applies to the articles subject to refund of taxes on purchases made by overseas travelers leaving China, the tax refund rate thereof shall be 11%; and where the tax rate of 9% applies to the articles subject to refund of taxes on purchases made by overseas travelers leaving China, the tax refund rate thereof shall be 8%.   四、适用13%税率的境外旅客购物离境退税物品,退税率为11%;适用9%税率的境外旅客购物离境退税物品,退税率为8%。
Before June 30, 2019, where VAT has been collected at the tax rate before adjustment, the tax refund rate before adjustment shall apply; and where VAT has been collected at the adjusted tax rate, the adjusted tax refund rate shall apply. 2019年6月30日前,按调整前税率征收增值税的,执行调整前的退税率;按调整后税率征收增值税的,执行调整后的退税率。
The time of implementation of the tax refund rate shall be the date of issuance of the plain VAT invoice for articles subject to tax refund. 退税率的执行时间,以退税物品增值税普通发票的开具日期为准。
V. Beginning on April 2019, Point (a) of subparagraph (4) of Article 1 and Point (a) of subparagraph (1) of Article 2 of the Provisions on Matters Concerning the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 36 [2016], MOF) shall cease to be in force, and the amount of input tax on any immovable property or immovable property project under construction acquired by a taxpayer shall no longer be credited in two years. The amount of input tax that has not been fully credited and is to be credited according to the above provisions previously is allowed to be credited against the amount of output tax from the taxable period of April 2019.   五、自2019年4月1日起,《营业税改征增值税试点有关事项的规定》(财税〔2016〕36号印发)第一条第(四)项第1点、第二条第(一)项第1点停止执行,纳税人取得不动产或者不动产在建工程的进项税额不再分2年抵扣。此前按照上述规定尚未抵扣完毕的待抵扣进项税额,可自2019年4月税款所属期起从销项税额中抵扣。
VI. The amount of input tax on the domestic passenger transport services purchased by a taxpayer is allowed to be credited against the amount of output tax.   六、纳税人购进国内旅客运输服务,其进项税额允许从销项税额中抵扣。
(1) If a taxpayer does not obtain a special VAT invoice, the amount of input tax shall be determined temporarily in accordance with the following provisions: (一)纳税人未取得增值税专用发票的,暂按照以下规定确定进项税额:
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