中英文中华人民共和国增值税暂行条例实施细则Word格式.docx
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中英文中华人民共和国增值税暂行条例实施细则Word格式.docx
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"
Goods"
asmentionedin
Article
1
of
the
Regulations
refers
to
tangiblemoveablegoods,includingelectricity,heat,andgas.
Processing"
asmentionedinArticle1oftheRegulations
thebusiness
contracting
process
goods,
where
contractor
suppliestheraw
material
and
major
materials
subcontractor
manufactures
goods
with
requirements
the
contractorandreceivesaprocessingfee.
Repairs
replacement"
mentioned
the
Regulationsreferstothebusinessofcontractingtocarryoutrepairs
of
damagedormalfunctionedgoods,so
restore
their
originalconditionsandfunctions.
Article3
Salesofgoods"
refers
tothetransferoftheownershipofgoodsforanyconsideration.
Provision
processing,
repairs
replacement
services"
as
mentionedinArticle1ofthe
provision
services
for
any
consideration.
Howevertheprovisionofprocessing,repairsandreplacement
by
thestaffemployedbytheunitsorindividualbusinessoperatorsfortheir
unitsoremployersshallnotbeincluded.
Consideration"
asmentionedintheseDetailedRulesincludes
money,
goodsoranyeconomicbenefitobtainedfromthepurchasers.
Article4
Thefollowingactivitiesofunitsorindividual
operators
shall
be
deemedassalesofgoods:
(1)Consignmentofgoodstoothersforsale;
(2)Saleofgoodsunderconsignment;
(3)Transferofgoodsfromoneestablishmenttoother
establishments
forsalebyataxpayerthat
maintains
two
or
more
establishments
and
adoptsconsolidatedaccounting,unless
relevant
are
maintainedinthesamecounty(orcity);
(4)Application
self-produced
processed
produce
non-taxableitems;
(5)Provisionofself-produced,processedorpurchasedgoodstoother
unitsorindividualoperatorsasinvestments;
(6)Distributionofself-produced,processedor
purchased
shareholdersorinvestors;
(7)Useofself-producedorprocessedgoodsforcollectivewelfareor
personalconsumption;
(8)Givingoutself-produced,processedorpurchasedgoodsto
others
asfreegifts.
Article5
Asalesactivitythatinvolvesgoodsandnon-taxable
shall
be
a
mixed
sales
activity.
Mixed
activities
enterprises,
enterpriseunitsorindividualbusinessoperatorsengaged
production,
wholesalingorretailingofgoodsshallbe
regarded
goods
whichshallbesubjecttoVAT.Mixedsalesactivitiesof
other
units
or
individualsshallberegardedassalesofnon-taxableserviceswhichshall
notbesubjecttoVAT.
Whetherataxpayer'
ssalesactivityisamixedsales
activity
determined
by
tax
collecting
authorities
under
the
State
AdministrationofTaxation.
Non-taxableservices"
asmentionedinthefirst
paragraph
this
ArticlereferstotheservicessubjecttoBusinessTaxwithinthescopeof
thetaxableitems
communications
transportation,
construction,
financeandinsurance,postsandtelecommunications,culture
sports,
entertainment,andserviceindustries.
Enterprises,
enterprise
individual
business
operators
engagedinproduction,wholesalingorretailingofgoods"
asmentioned
in
thefirstparagraph
this
includes
enterprises,
enterprise
units,and
principally
engaged
production,
wholesaling
retailing
also
non-taxableservices.
Article6
Taxpayers
non-taxable
account
separatelyfor
amount
taxable
services.
Without
separate
accounting
accurate
accountingcannotbemade,thenon-taxableservicesandgoodsand
taxable
servicesshalltogetherbesubjecttoVAT.
Whethernon-taxableservicessoengaged
taxpayer
subjecttoVATshallbedeterminedbythetaxcollectingauthoritiesunder
theStateAdministrationofTaxation.
Article7
Salesofgoodswithintheterritory
People'
s
Republic
China"
(hereinafterreferredtoas"
withintheterritory"
)asmentionedin
Article1oftheRegulationsrefers
place
despatch
locationofthegoodssoldiswithintheterritory.
Salesoftaxableservicesintheterritory"
Article
1oftheRegulationsreferstothesalesoftaxable
that
takes
placewithintheterritory.
Article8
Units"
State-ownedenterprises,collectivelyownedenterprises,privately-
owned
enterprises,joint-stockenterprises,
administrative
units,institutions,militaryunits,socialorganizationsandotherunits.
Individuals"
asmentionedinArticle1oftheRegulationsrefers
individualbusinessoperatorsandotherindividuals.
Article9
Forenterpriseswhichleaseorcontracttoothersformanagement,the
lesseesorthesub-contractorsshallbethetaxpayers.
Article10
Taxpayerssellinggoodsortaxableserviceswithdifferenttax
rates
andalsoengagedinnon-taxableserviceswhichshallbe
subject
VAT,
thehighestofthetaxratesongoodsortaxableservicesshall
apply
thenontaxableservices.
Article11
Fortaxpayersotherthansmall-scaletaxpayers(hereinafter
referred
toas"
generaltaxpayers"
),
VAT
refundable
purchasers
due
returnsinwardordiscountallowedshallbedeductedfromthe
output
tax
fortheperiodinwhichthe
returns
inward
discount
allowed
place.TheVATrecoveredduetothereturnsoutwardor
received
shallbedeductedfromtheinputtaxfortheperiodinwhich
returns
outwardordiscountreceivedtakesplace.
Article12
Othercharges"
asmentionedinArticle6ofthe
tohandlingfees,subsidies,funds,fundraising
fees,
profits
sharing,
incentivebonus,damageson
breach
contract
(interest
on
deferred
payments),packagingcharges,rentalsonpackagingmaterials,
contingency
charges,qualitycharges,
freight
loading
unloading
charges,
commissionedreceipts,commissionedpayments
charges
other
naturewhichisinadditiontothepricechargedto
purchaser.
The
followingitemsneverthelessshallnotbeincluded:
(1)OutputVATcollectedfrompurchasers;
(2)ConsumptionTaxwithheldonprocessingofconsumergoods
subject
toConsumptionTax;
(3)Disbursementoffreightchargesthatsatisfiesboththefollowing
conditions;
1.Afreightinvoiceoftransportationdepartmentwasissued
purchaser;
and
2.Thesameinvoiceisturnedoverbythetaxpayertothepurchaser.
Allothercharges,regardless
treatment
accountingsystemadopted,shall
included
computingthetaxpayable.
Article13
Wherethetaxpayerisengaged
non-taxableservicesthataresubjecttoVATinaccordancewithArticle
5
andArticle
6
these
Rules,
his
respectivelythesumthe
amounts
non-taxable
services,orthesumofthesalesamountsofgoodsortaxableservicesand
thenon-taxableservices.
Article14
Forgeneraltaxpayerssellinggoodsortaxable
adopt
thepricingmethodofcombiningthesalesamountandtheoutput
tax,
salesamountshallbecomputedaccordingtothefollowingformula:
Salesamountincludingtax
Salesamount=--------------------------------------
1+taxrate
Article15
PursuanttothestipulationsofArticle6ofthe
Regulations,
if
a
taxpayersettlesthe
foreign
exchange,
Renminbi
conversionrateforthesalesamounttobeselected
can
foreign
exchangerate
quoted
State
(the
average
rate
Principle)
prevailingonthedateorthatonthefirstdayofthemonthinwhich
salestakeplace.
Taxpayersshalldetermine
advance
conversion
ratetobeadopted.
Oncedetermined,nochangeisallowedwithin1
year.
Article16
Fortaxpayerswhoseprices
obviously
low
without
proper
justificationasmentionedin
7
have
activitiesofsellinggoodsaslistedinArticle4oftheseDetailedRules
butwithoutinvoicedsalesamounts,thesalesamountshall
determined
accordingtothefollowingsequence:
(1)Determinedaccordingtothe
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