中华人民共和国增值税暂行条例中英文版

中华人民共和国增值税暂行条例(中英文版)

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.

第十一条小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。

Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable.

小规模纳税人的标准由财政部规定。

The ctiteria for small-scale taxpayers sell be reg -ulated by the Ministry of Finance.

第十二条小规模纳税人销售货物或者应税劳务的征收率为6％。

Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.

征收率的调整由国务院决定。

Any adjustment to the leviable rate shall be deter mined by the State Council.

第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：Anticle 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate presc ribed on Article 12 of these Regulations. No input tax shall be creditable.The formula for calculati ng the tax payable is as follows:

应纳税额＝销售额ｘ征收率

Tax payable = Sales amount * leviable rate.

销售额比照本条例第六条、第七条的规定确定。

The sales amount shall be determined on accordance with the stipulations of Article 6 and Article 7 of these Regulations.

第十四条小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。Article 14 Small-scale taxpayers with sound accounting who ca -n provide accurate taxation information may,upon the approval of the competent tax authorities, not be treated as small-scale taxpayers, The tax paya ble shall be conmputed pursuant to the relevant st -ipulations of these Regulations.

第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式：

Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of thes e Regulatoins. No tax will be credited. The formul as for computing the composite assessable price an d the tax payable are as follows:

组成计税价格＝关税完税价格＋关税＋消费税

Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax

应纳税额＝组成计税价格ｘ税率

Tax payable = Composite assessable price * Tax rate

第十六条下列项目免征增值税：

Article 16 The following items shall be exempt from VAT:

（一）农业生产者销售的自产农业产品；

(1)Self-produced agricultural products sold by agr icultural producers;

（二）避孕药品和用具；

(2)Contraceptive medicines and deviced;

（三）古旧图书；

(3)Antique books;

（四）直接用于科学研究、科学试验和教学的进口仪器、设备；

(4)Importation of instruments and equipment direct ly used in scientific research, experiment and edu cation;

（五）外国政府、国际组织无偿援助的进口物资和设备；

(5)Importation of materials and equipment from for eign goverments and international organizations as assistance free of charge;

（六）来料加工、来件装配和补偿贸易所需进口的设备；

(6)Equipment and machenery required to be imported under contract processing, contract assembly and compensation trade;

（七）由残疾人组织直接进口供残疾人专用的物品；

(7)Articles imported directly by organizations for the disabled for special use by the disabled;

（八）销售的自己使用过的物品。

(8)Sale of goods which have been used by the selle rs.

除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。

Excipt as stipulated in the above paragrph, the VA -T exemption and reduction items shall be regulate d by the State Council. Local governments or depar tments shall not regulate any tax exemption or red uction items,

第十七条纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。

Article 17 For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax red uced items shall be accounted for separately, If t he sales amounts have not been separately accounte d for, no exemption or reduction is allowed.

第十八条纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Minist ry of Finance, the VAT shall be sxempt.

第十九条增值税纳税义务发生时间：

Article 19 The time at which a liability to VAT arises is as follows:

（一）销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。

(1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.

（二）进口货物，为报关进口的当天。

(2)For importation of goods, it is the date of imp -ort declaration.

第二十条增值税由税务机关征收，进口货物的增值税由海关代征。

Article 20 VAT shall be collected by the tax authorities.VAT on the importation of goods shall be collected by the customs office on behalf of the tax authoritie -s.

个人携带或者邮寄进境自用物品的增值税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。

VAT on self-used articles brought or mailed into C -hina by individuals shall be levied together with Customs Duty. The detailed measures shall be form -ulated by the Tariff Policy Committee of the Stat -e Council together with the relevant departments.

第二十一条纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。

Article 21 Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers. Sale -s amounts and output tax shall be separately indi cated in the special VAT invoices.

属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票：

Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather t han the special VAT invoice:

（一）向消费者销售货物或者应税劳务的；

(1)Sale of goods or taxable services to consumers;

（二）销售免税货物的；

(2)Sale of VAT exempt goods;

（三）小规模纳税人销售货物或者应税劳务的。

(3)Sale of goods or taxable services by small-scal e taxpayers.

第二十二条增值税纳税地点：

Article 22 The place for the payment of VAT is as follows:

（一）固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县（市）的，应当分别向各自所在地主管税务机关申报纳税；经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。

(1)Businesses with a fixed establishment shall rep ort and pay tax with the local competent tax autho rities where the establishment is located. If the head office and branch are not situated in the sam e county (or city ), they shall report and pay tax separately with their respective local competent tax authorities. The head office may, upon the app roval of the State Administration for Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

（二）固定业户到外县（市）销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。

(2)Businesses with a fixed establishment selling g oods in a different county (or city ) shall apply for the issuance of an outbound business activitie s tax administration certificate from the local co -mpetent tax authorities where the establishment i s located and shall report and pay tax with the lo cal competent tax authorities where the establishm ent is located.

未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明，到外县（市）销售货物或者应税劳务的，应当向销售地主管税务机关申报纳税；Businesses selling goods and taxab le services in a different county (or city ) without the outbund business activities tax administration certificate issued by the local

competent tax authorities where the establishment is located, shall report and pay tax with the local competent tax authorities where the sales activities take place.

未向销售地主管税务机关申报纳税的，由其机构所在地主管税务机关补征税款。The local competent tax authorities where the establishment is located shall collect the overdue tax which has not been reported and paid to the lo cal competent tax authorities where the sales acti vities take place.

（三）非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。

(3)Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.

（四）进口货物，应当由进口人或其代理人向报关地海关申报纳税。

(4)For importation of goods, the importer or his a gent shall report and pay tax to the cuetoms offic e where the imports are declared.

第二十三条增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。

Article 23 The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month.

纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。

The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regul ar periods may be assessed on a transaction-by-tra nsaction basis.

纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。

Taxpayers that adopt one month as an assessable pe riod shall riprort and pay tax within ten days fol lowing the end of the period.If an assessable peri od of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period a nd a monthly return shall be filled with any balan -ce of tax due settled within ten days from the fi rst day of the following month.

第二十四条纳税人进口货物，应当自海关填发税款缴纳证的次日起七日内缴纳税款。

Article 24 Taxpayers importing goods shall pay tax within sev en days after the issuance of the tax payment cert ificates by the customs office.

第二十五条纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。具体办法白国家税务总局规定。

Article 25 taxpayers exporting goods with the appliable 0% ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document. The detailed meas -ures shall be formulated by the State Administrat ion for Taxation.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws

第二十六条增值税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。

Article 26 The collection and administration of VAT shall be conductedd in accordance with the relevabt regulat ions of the and these R -egulations.

第二十七条对外商投资企业和外国企业征收增值税，按照全国人民代表大会常务委员会的有关决定执行。

Article 27 The collection of VAT from foreign investment ente rprises and foreign enterprises shall be conducted in accordance with the resolutions of the standin g Committee of the National People"s Congress.

第二十八条本条例由财政部负责解释，实施细则由财政部制定。

Article 28 The Ministry of Finance shall be responsible for t he interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Reguations.

第二十九条本条例自1994年1月1日起施行。1984年9月18日国务院发布的《中华人民共和国增值税条例（草案）》、《中华人民共和国产品税条例（草案）》同时废止。

Article 29 These Regulations shall come into effect from Janu ary 1, 1994, and the promulgated by the State Council on September 18, 1984 shall be repealed on the sam e date.