中华人民共和国增值税暂行条例

 

The Provisional Regulations of the People’s Republic of China on Value-Added Tax

 

第一条  在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。

 

Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the People"s Republic of China are taxpayers of Value-Added Tax (heteinafter referred to as "taxpayers"),and shall pay VAT in acco rdance with these Regulations.

 

第二条  增值税税率：

 

Article 2 VAT rates:

 

（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。

 

(1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.

 

（二）纳税人销售或者进口下列货物，税率为13％：

 

(2)For taxpayers selling or importing the following goods, the tax rate shall be 13%:

 

 1．粮食、食用植物油；

 

i.Food grains, edible vegetable oils;

 

 2．自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；

 

ii. Tap water, heating, air conditioning, hot water, coal gas, lipuefied petroleum gas, naturalgas, methane gas, coal/charcoal products for household use;

 

 3．图书、报纸、杂志；

 

iii. Books, newspapers, magazines;

 

 4．饲料、化肥、农药、农机、农膜；

 

iv. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;

 

 5．国务院规定的其他货物。

 

v. Other goods as regulated by the State Council.

 

（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。

 

(3)For taxpayers exporting goods, the tax rate shall be 0%, except as otherwise stipulated by the S -tate Council.

 

（四）纳税人提供加工、修理修配劳务（以下简称应税劳务），税率为17％。

 

(4)For taxpayer providung processing, repairs and replacement services (hereimafter referred to as"t -axables services"), the tax rate shall be 17%.

 

税率的调整，由国务院决定。

 

Any adjustments to the tax rates shall be determined by the State Council.

 

第三条  纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的，从高适用税率。

 

Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be acco -unted for separately. If the sales amounts have not been accounted for separately, the higher tax r -ats shall apply.

 

第四条  除本条例第十三条规定外，纳税人销售货物或者提供应税劳务（以下简称销售货物或者应税劳务），应纳税额为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：

 

Article 4 Except as stipuated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services (hereinfter referred to as "selling goods or taxable services" ), the tax payable shall be the balance of output tax for the period after deducting the input tax f or the period. The formula for computing the tax payable is as follows:

 

应纳税额＝当期销项税额－当期进项税额

 

Tax payable=Output tax payable for the period-Input tax for the period

 

因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。

 

If the output tax for the period is less than and insufficient to offset against the input tax for t -he period, the excess input tax can be carried forword for set-off in the following periods.

 

第五条  纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式：

 

Article 5 For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collec ted from the purchasers, The formula for computing the output tax is as follows:

 

销项税额＝销售额ｘ税率

 

Output tax=Sales amount*Tax rate

 

第六条  销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。

 

Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services, but excluding the output tax collectible, The sales amount shall be computed in renminbi.

 

销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。

 

The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market.

 

第七条  纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。

 

Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.

 

第八条  纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。

 

Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.

 

准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：

 

The amout of input tax that can be credited against the output tax, other than the situations specif ied in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:

 

（一）从销售方取得的增值税专用发票上注明的增值税额；

 

(1)VAT indicated in the special VAT invoices obtained from the sellers;

 

（二）从海关取得的完税凭证上注明的增值税额。

 

(2)VAT indicated on the payment receipts obtained from the customs office.

 

购进免税农业产品准予抵扣的进项税额，按照买价和10％的扣除率计算。进项税额计算公式：

 

The cteditable input tax for the purchasing of tax exempt agricultural products is calculated based on adeemed deduction rate at 10% on the actual pur chasing price. The formula for calculating the inp -ut tax is as follows:

 

进项税额＝买价ｘ扣除率

 

Input tax = Purchasing price * Deduction rate

 

第九条  纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。

 

Article 9 Where taxpayers purchasing goods or taxable servic es have not obtained and kept the VAT ctedit docum ent in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT cre dit document, no input tax shall be ctedited again st the output tax.

 

第十条  下列项目的进项税额不得从销项税额中抵扣：

 

Article 10 Input tax on following items shall not be credited against the output tax:

 

（一）购进固定资产；

 

(1)Fixed assets purchased;

 

（二）用于非应税项目的购进货物或者应税劳务；

 

(2)Goods purchased or taxable services used for no -n-taxanle items;

 

（三）用于免税项目的购进货物或者应税劳务；

 

(3)Goods purchased or taxable services used for gr -oup welfare or personal consumption;

 

（四）用于集体福利或者个人消费的购进货物或者应税劳务；

 

(4)Goods purchased or taxable services used for gr oup welfare or personal consumption;

 

（五）非正常损失的购进货物；

 

(5)Abnormal losses of Goods purchased;

 

（六）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。

 

(6)Goods purchased or taxable services consumed in the production of work-in-progress or finished goo ds which suffer abnormal losses.