【中英文】中华人民共和国增值税暂行条例实施细则

【中英文】中华人民共和国增值

税暂行条例实 施细则

中华人民共和国增值税暂行 条例实施细则

(

英文版

)

/

发布部门：

财政部

中华人民共和国财政部

分类导航：

发布日期：

1993-12-25

发布文号：

所属类别：

部委行业规章

关键字：

【阅读全文】

DETAILED RULE FOR THE

IMPLEMENTATION OF THE PROVISIONAL

REGULATIONOF THE PEOPLE'S

REPUBLIC OF CHINA ON VALUE-ADDED

TAX

(Ministry of Finance: 25 December

1993)

Whole Doc.

Article 1

These Detailed Rules are formulated

in accordance

with

the stipulations of

Article 28 of the

of the People's Republic of China on

Value-Added Tax>

(hereinafter referred to as

Regulations

Article 2

in Article 1 of the Regulations refers to

tangible moveable goods, including

electricity, heat, and gas.

of the Regulations refers to

the

business of contracting to process good

s, where the contractor

supplies the

raw material and major materials and th

e subcontractor

manufactures the goods in accordance

with the requirements of the

contractor and receives a processing fee.

ned in Article 1 of

the

Regulations refers to the business of

contracting to carry out repairs of

damaged or malfunctioned goods,

so as to restore the goods to their

original conditions and functions.

Article 3

Article 1 of the Regulations refers

to the transfer of the ownership of goods

for any consideration.

replacement services

mentioned in Article 1 of

the Regulations refers to the provision

of

processing, repairs and replacement ser

vices for any consideration.

However the provision of processing,

repairs and replacement services by

the staff employed by the units or individual

business operators for their

units or employers shall not be included.

Detailed Rules includes money,

goods or any economic benefit obtained

from the purchasers.

Article 4

The following activities of units or

individual operators shall be

deemed as sales of goods:

(1) Consignment of goods to others for

sale;

(2) Sale of goods under consignment;

(3) Transfer of goods from one

establishment to other establishments

for sale by a taxpayer

that maintains two or more establishme

nts and

adopts consolidated accounting,

unless the relevant establishments are

maintained in the same county (or city);

(4)

Application of self-produced or processe

d goods to produce

non-taxable items;

(5) Provision of self-produced,

processed or purchased goods to other

units or individual operators as

investments;

(6) Distribution of self-produced,

processed or purchased goods to

shareholders or investors;

(7) Use of self-produced or processed

goods for collective welfare or

personal consumption;

(8) Giving out self- produced, processed

or purchased goods to others

as free gifts.

Article 5

A sales activity that involves goods and

non-taxable services shall

be a mixed sales activity. Mixed sales a

ctivities of enterprises,

enterprise units or individual business

operators engaged in production,

wholesaling or retailing of goods shall

be regarded as sales of goods

which shall be subject to VAT. Mixed sales

activities of other units or

individuals shall be regarded as sales of

non-taxable services which shall

not be subject to VAT.

Whether a taxpayer's sales activity is a

mixed sales activity shall

be determined by the tax collecting aut

horities under

the

State

Administration of Taxation.

the first paragraph of this

Article refers to the services subject to

Business Tax within the scope of

the taxable

items of communications and transporta

tion, construction,

finance and insurance, posts and

telecommunications, culture and sports,

entertainment, and service industries.

idual business operators

engaged in production, wholesaling or

retailing of goods

the first

paragraph of this Article includes enterp

rises, enterprise

units,

and individual business operators princi

pally engaged in the

production, wholesaling or retailing of g

oods and also engaged in

non-taxable services.

Article 6

Taxpayers also engaged in non-taxab

le services shall

account

separately

for the sales amount of goods and taxa

ble services and

non-taxable services. Without separate a

ccounting or where accurate

accounting cannot be made, the

non-taxable services and goods

and taxable

services shall together be subject to VAT.

Whether non-taxable services so

engaged by the taxpayer shall be

subject to VAT shall be determined by the

tax collecting authorities under

the State Administration of Taxation.

Article 7

territory of the People's Republic of

China

the territory

Article 1 of the Regulations

refers to the place of despatch or the

location of the goods sold is within the

territory.

territory

1 of the Regulations refers to the sales of

taxable services that takes

place within the territory.

Article 8

in Article 1 of the Regulations refers to

State-owned enterprises, collectively

owned enterprises, privately- owned

enterprises, joint-stock

enterprises, other enterprises, administra

tive

units, institutions, military units, social

organizations and other units.

of the Regulations refers to

individual business operators and other

individuals.

Article 9

For enterprises which lease or contract

to others for management, the

lessees or the sub- contractors shall be the

taxpayers.

Article 10

Taxpayers selling goods or taxable

services with different tax rates

and also engaged in non-taxable services

which shall be subject to VAT,

the highest of the tax rates on goods or

taxable services shall apply to

the non taxable services.

Article 11

For taxpayers other than small-scale

taxpayers (hereinafter referred

to as

taxpayers

hasers due to

returns inward or discount allowed shall be

deducted from the output tax

for the period in which

the returns inward or discount allowed t

akes

place. The VAT recovered due to the

returns outward or discount received

shall be deducted from the input tax for the

period in which the returns

outward or discount received takes place.

Article 12

6 of the Regulations refers

to handling fees, subsidies, funds, fund

raising fees, profits sharing,

incentive bonus, damages

on breach of contract (interest on deferr

ed

payments), packaging charges, rentals on

packaging materials, contingency

charges, quality

charges, freight and loading and unloadi

ng charges,

commissioned receipts, commissioned

payments and charges of any other

nature which is in addition to the price

charged to the purchaser.

The

following items nevertheless shall not be

included:

(1) Output VAT collected from

purchasers;

(2) Consumption Tax withheld on

processing of consumer goods subject

to Consumption Tax;

(3) Disbursement of freight charges that

satisfies both the following

conditions;

1. A freight invoice of transportation

department was issued to the

purchaser; and

2. The same invoice is turned over by

the taxpayer to the purchaser.

All other charges,

regardless of the accounting treatment

under the

accounting system adopted,

shall be included in the sales amount i

n

computing the tax payable.

Article 13

Where the taxpayer is

engaged in mixed sales activities and th

e

non- taxable services that are subject to

VAT in accordance with Article 5

and

Article 6 of these Detailed Rules, his sa

les amount shall be

respectively the sum

the his sales amounts of goods and no

n-taxable

services, or the sum of the sales amounts

of goods or taxable services and

the non- taxable services.

Article 14

For general taxpayers selling goods or

taxable services that adopt

the pricing method of combining the sales

amount and the output tax, the

sales amount shall be computed according

to the following formula:

Sales amount including

tax

Sales amount =

--------------------------------------

1 + tax rate

Article 15

Pursuant to the stipulations of Article 6

of the Regulations, if a

taxpayer settles

the sales amount in foreign exchange, t

he Renminbi

conversion rate for the sales amount to be

selected can be the foreign

exchange

rate quoted by the State (the average ra

te in Principle)

prevailing on the date or that on the first

day of the month in which the

sales take place. Taxpayers shall

determine in advance the conversion

rate to be adopted. Once determined, no

change is allowed within 1 year.

Article 16

For taxpayers whose

prices are obviously low and without pr

oper

justification as mentioned

in Article 7 of the Regulations, or have

activities of selling goods as listed in

Article 4 of these Detailed Rules

but without invoiced sales amounts, the

sales amount shall be determined

according to the following sequence:

(1) Determined according to the average

selling price of the taxpayer

on the same goods in the same month;

(2) Determined according to the average

selling price of the taxpayer

on the same goods in the recent period;

(3) Determined

according to the composite assessable

value. The

formula of the composite assessable value

shall be:

Composite assessable Value = Cost X (1

+ cost plus margin)

For goods subject to Consumption Tax,

the composite assessable value

shall include Consumption Tax payable.

costs of products sold for

sales of self-produced goods; and the

actual costs of purchases for sales

of purchased goods. The rate of cost-plus

margin in the formula shall be

determined by the State Administration of

Taxation.

Article 17

The

Paragraph 3, Article 8 of the

Regulations includes the price paid by

taxpayers to agricultural producers

for

purchasing tax-exempt agricultural produ

cts and the Agricultural

Special Product Tax withheld according to

the regulations.

The

preceding paragraph refers to

the price specified on the purchasing

voucher approved for use by the

competent tax authorities.

Article 18

For mixed sales activities and