中华人民共和国增值税暂行条例 The Interim Regulations of the People’s Republic of China on Value Added Tax

Abstract: the following are the important articles on the Interim Regulations of the People’s Republic of China on Value Added Tax.

(Note: If you are interested in this detail, please contact me or e-mail to sdhmyan@hotmail.com)


《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，自2009年1月1日起施行。
The Interim Regulations of the People’s Republic of China on Value Added Tax was revised and adopted by the 34th standing meeting of the State Council on November 5, 2008, which shall enter into force on January 1, 2009.

1.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，为增值税的纳税人，应当依照本条例缴纳增值税。
All units and individuals engaged in the sales of goods, provision of processing, repairing and replacement services, and the importation of goods within the territory of the People's Republic of China are the taxpayers of Value-Added Tax (hereinafter referred to as the “taxpayers”), and shall pay VAT in accordance with the Regulations.

2.增值税税率：
（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%。
（二）纳税人销售或者进口下列货物，税率为13%：
1.粮食、食用植物油；
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；
3.图书、报纸、杂志；
4.饲料、化肥、农药、农机、农膜；
5.国务院规定的其他货物。
（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。
（四）纳税人提供加工、修理修配劳务，税率为17%。
税率的调整，由国务院决定。
VAT rates:
(1) For taxpayers selling or importing goods other than those specified in items
(2) and (3) of this Article, the tax rate shall be 17%.
(2) For taxpayers selling or importing the following goods, the tax rate shall be 13%:
a. Grains, edible vegetable oils;
b. Tap water, heating gas, cooling gas, hot water, coal gas, liquefied petroleum gas, natural gas, methane gas, coal/charcoal products for household use;
c. Books, newspapers, magazines;
d. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and plastic film for farming; and
e. Other goods as specified by the State Council.
(3) For taxpayers exporting goods, the tax rate shall be 0%, unless otherwise specified by the State Council.
(4) For taxpayer providing processing, repairs and replacement services, the tax rate shall be 17%. Any adjustments to the tax rates shall be determined by the State Council.

3.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。
For taxpayers concurrently dealing in goods or providing taxable services of different tax rates, the sale amounts of goods or taxable services of different tax rates shall be accounted separately and if the sale amounts have not been accounted separately, higher tax rates shall apply.

4. 除本条例第十一条规定外，纳税人销售货物或者提供应税劳务，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：
应纳税额=当期销项税额－当期进项税额
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。
Except as stipulated in Article 11 of the Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services, the tax payable shall be the balance of the output tax of the period after deducting the input tax of the period. The formula for computing the tax payable is as follows:
Tax payable = Output tax payable of the period - Input tax of the period
If the output tax of the period is less than and insufficient to offset the input tax of the period, the excessive input tax can be carried forward for set-off in the following periods.

5.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：
销项税额=销售额×税率
For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated on the basis of the sale amounts and the tax rates prescribed in Article 2 of the Regulations and collected from the purchasers. The formula for computing the output tax is as follows:
Output tax = Sale amount x Tax rate

6.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。
销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。
The sales amount shall be the total of all the prices and all other fees receivable from the purchasers by the taxpayer selling goods or taxable services, exclusive of the output tax collected.
The sale amount shall be computed in Renminbi. The sale amount of the taxpayer settled in other currencies than Renminbi shall be converted into Renminbi.

7. 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。
Where the price used by the taxpayer in selling goods or taxable services is obviously low without due reasons, the sale amount shall be determined by the competent tax authorities.

8.纳税人购进货物或者接受应税劳务支付或者负担的增值税额，为进项税额。
下列进项税额准予从销项税额中抵扣：
（一）从销售方取得的增值税专用发票上注明的增值税额。
（二）从海关取得的海关进口增值税专用缴款书上注明的增值税额。
（三）购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式：
进项税额=买价×扣除率
（四）购进或者销售货物以及在生产经营过程中支付运输费用的，按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算的进项税额。进项税额计算公式：
进项税额=运输费用金额×扣除率
准予抵扣的项目和扣除率的调整，由国务院决定。
For taxpayers who purchase goods or receive taxable services, VAT paid or borne shall be the input tax.
The following amounts of input tax shall be credited against the output tax:
(1) VAT indicated in the special VAT invoices obtained from the sellers;
(2) VAT indicated on the special letter of payment of duties of customs import VAT from the customs office;
(3) For purchase of agricultural produces, except for obtaining the special VAT invoices or the special letter of payment of duties of customs import VAT, the input tax shall be calculated on the basis of the purchase price indicated in the invoices for purchase of agricultural products and at the deduction rate of 13%. The formula for calculating the input tax is as follows:
Input tax = Purchase price x Deduction rate
(4) For purchasing or selling goods and payment of transportation expenses during production and operation process, the input tax shall be calculated on the basis of the transportation expenses indicated on the documents of settlement of transportation expenses and at the deduction rate of 7%. The formula for computing input tax is as follows:
Input tax = Transportation Fee × Deduction rate
The adjustment of credit items and deduction rate shall be determined by the State Council.

9.纳税人购进货物或者应税劳务，取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，其进项税额不得从销项税额中抵扣。
Where the deduction vouchers of VAT for the taxpayers purchasing goods or taxable services are not in compliance with laws, administrative regulations or the relevant provisions of the tax competent authorities under the State Council, no input tax shall be credited against the output tax.

10.下列项目的进项税额不得从销项税额中抵扣：
（一）用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务；
（二）非正常损失的购进货物及相关的应税劳务；
（三）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；
（四）国务院财政、税务主管部门规定的纳税人自用消费品；
（五）本条第（一）项至第（四）项规定的货物的运输费用和销售免税货物的运输费用。
Input tax of the following items shall not be credited against the output tax:
(1) Goods purchased or taxable services used for Non-VAT taxable items, VAT exempt items, collective welfare or individual consumption;
(2) Abnormal losses of goods purchased and related taxable services;
(3) Goods purchased or taxable services that are consumed for work in progress or finished goods of abnormal losses.
(4) Self-use consumer goods of the taxpayers provided for by the competent authorities of finance and tax under the State Council;
(5) Transportation expenses of the goods specified in Items (1)-(4) of this Article and the transportation expenses for selling tax-exempted goods.

11.小规模纳税人销售货物或者应税劳务，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式：
应纳税额=销售额×征收率
小规模纳税人的标准由国务院财政、税务主管部门规定。
Small-scale taxpayers engaged in selling goods or taxable services shall adopt a simplified method for calculating the tax payable on the basis of the sale amount and the levy rates without credit against input tax. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount × Levy rate
The criteria for small-scale taxpayers shall be regulated by the competent financial and tax authorities under the State Council.

12.小规模纳税人增值税征收率为3%。
征收率的调整，由国务院决定。
The rate of VAT levied on small-scale taxpayers shall be 3%.
Any adjustment to the levy rate shall be determined by the State Council.

13.小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。
小规模纳税人会计核算健全，能够提供准确税务资料的，可以向主管税务机关申请资格认定，不作为小规模纳税人，依照本条例有关规定计算应纳税额。
Other taxpayers than the small-scale taxpayers shall apply with the competent tax authorities for qualification verification, the specific measures of which shall be formulated by the competent tax authority under the State Council.
Small-scale taxpayers with sound accounting who can provide accurate taxation information may apply to the competent tax authorities for qualification verification and not being treated as small-scale taxpayers and their tax payable shall be computed pursuant to the relevant provisions of the Regulations.

14.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。组成计税价格和应纳税额计算公式：
组成计税价格=关税完税价格+关税+消费税
应纳税额=组成计税价格×税率
For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations. The formulas for computing the composite assessable price and the tax payable are as follows:
Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax
Tax payable = Composite assessable price x Tax rate

15.下列项目免征增值税:
（一）农业生产者销售的自产农产品；
（二）避孕药品和用具；
（三）古旧图书；
（四）直接用于科学研究、科学试验和教学的进口仪器、设备；
（五）外国政府、国际组织无偿援助的进口物资和设备；
（六）由残疾人的组织直接进口供残疾人专用的物品；
（七）销售的自己使用过的物品。
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。
The following items shall be exempt from VAT:
(1) Self-produced agricultural produces sold by agricultural producers;
(2) Contraceptive medicines and devices;
(3) Antique books;
(4) Importation of instruments and equipment directly used in scientific research, experiment and education;
(5) Importation of materials and equipment from foreign governments and international organizations as assistance free of charge;
(6) Articles imported directly by the organizations of the disabled for special use by the disabled; and
(7) Sale of goods which have been used by the sellers.
Except as stipulated above, VAT exemption and reduction items shall be prescribed by the State Council. Local governments or departments may not specify any tax exemption or reduction items.

16.纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的销售额；未分别核算销售额的，不得免税、减税。
For taxpayers concurrently engaged in tax exempt or tax reduction items, the sale amounts for tax exempt or tax reduction items shall be accounted separately. If the sale amounts have not been separately accounted, no exemption or reduction is allowed.
17.纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的，免征增值税；达到起征点的，依照本条例规定全额计算缴纳增值税。
For the taxpayers whose sale amounts have not reached the minimum VAT threshold stipulated by the competent financial and tax authorities under the State Council, the VAT shall be exempt, and otherwise, VAT shall be fully computed and paid according to the provisions of the Regulations.

18.中华人民共和国境外的单位或者个人在境内提供应税劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。
Where the units or individuals outside of the People’s Republic of China provide taxable services inside China and have not established business institutions, their agents in China shall be the withholding persons; and where any of such units or individuals has no agent in China, the purchasers shall be withholding person.

19.增值税纳税义务发生时间:
（一）销售货物或者应税劳务，为收讫销售款项或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。
（二）进口货物，为报关进口的当天。
增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。
The time of occurrence of payment obligations of VAT:
(1) For sales of goods or taxable services, it is the date on which the sale amount is received or the vouchers for collecting the sale amount are obtained. Where invoices have been issued in advance, it is the date when invoices were issued.
(2) For importation of goods, it is the date of import declaration.
The obligation of VAT withholding happens when the obligation for payment of VAT of the taxpayers occurs.

20.增值税由税务机关征收，进口货物的增值税由海关代征。
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 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 authorities.
VAT of self-used articles brought or mailed into China by individuals shall be levied together with Customs Duty, the detailed measures of which shall be formulated by the Tariff Commission of the State Council together with the relevant departments.

21.纳税人销售货物或者应税劳务，应当向索取增值税专用发票的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。
属于下列情形之一的，不得开具增值税专用发票：
（一）向消费者个人销售货物或者应税劳务的；
（二）销售货物或者应税劳务适用免税规定的；
（三）小规模纳税人销售货物或者应税劳务的。
Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers who request for special VAT invoices and the sale amounts and output tax shall be separately indicated in the special VAT invoices.
In any of the following circumstances, no special VAT invoice shall be issued:
(1) Sale of goods or taxable services to individual consumers;
(2) Sale of goods or taxable services with applicable tax exemption; or
(3) Sale of goods or taxable services by small-scale taxpayers.

22.增值税纳税地点:
（一）固定业户应当向其机构所在地的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的主管税务机关申报纳税；经国务院财政、税务主管部门或者其授权的财政、税务机关批准，可以由总机构汇总向总机构所在地的主管税务机关申报纳税。
（二）固定业户到外县（市）销售货物或者应税劳务，应当向其机构所在地的主管税务机关申请开具外出经营活动税收管理证明，并向其机构所在地的主管税务机关申报纳税；未开具证明的，应当向销售地或者劳务发生地的主管税务机关申报纳税；未向销售地或者劳务发生地的主管税务机关申报纳税的，由其机构所在地的主管税务机关补征税款。
（三）非固定业户销售货物或者应税劳务，应当向销售地或者劳务发生地的主管税务机关申报纳税；未向销售地或者劳务发生地的主管税务机关申报纳税的，由其机构所在地或者居住地的主管税务机关补征税款。
（四）进口货物，应当向报关地海关申报纳税。
扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款。
The place for payment of VAT is as follows:
(1) Businesses with fixed establishment shall report and pay tax with the local competent tax authorities where the establishment is located. If the head office and branches are not in the same county (or city), they shall report and pay taxes separately with their respective local competent tax authorities. The head office may, upon approval by the competent financial or tax authorities of the State Council or their authorized tax authorities, report and pay taxes on a consolidated basis with the local competent tax authorities where the head office is located.
(2) Businesses with fixed establishment selling goods in other county (or city) shall apply for issuance of tax administration certification of outbound business activities from the local competent tax authorities where the establishment is located and shall report and pay taxes with the local competent tax authorities where the establishment is located. Businesses selling goods and taxable services in other county (or city) without tax administration certification of outbound business activities issued by the local competent tax authorities where the establishment is located shall report and pay taxes with the local competent tax authorities where the sale or service takes place. The local competent tax authorities where the establishment is located shall collect the overdue taxes that have not been reported and paid to the local competent tax authorities where the sale or service takes place.
(3) Businesses without fixed base selling goods or taxable services shall report and pay taxes with the local competent tax authorities where the sale or service takes place. The local competent tax authorities where the establishment is located shall collect the overdue taxes that have not been reported and paid to the local competent tax authorities where the sale or service takes place.
(4) For importation of goods, tax shall be reported and paid to the customs office where the imports are declared.
The withholding persons shall report and pay the withheld taxes to the local competent tax authorities where their establishments are located or domiciled.

23.增值税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。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。
纳税人以1个月或者1个季度为1个纳税期的，自期满之日起15日内申报纳税；以1日、3日、5日、10日或者15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款。
扣缴义务人解缴税款的期限，依照前两款规定执行。
The payment period of VAT shall be one day, three days, five days, ten days, fifteen days, one month or one quarter. The actual payment period of a taxpayer shall be determined by the competent tax authorities according to the amount of the tax payable of the taxpayer; and tax that cannot be paid in regular periods may be paid on transaction basis.
Taxpayers that adopt one month or one quarter as an payment period shall report and pay taxes within fifteen days of the end of the period. If a payment period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days of the expiration of the period and reported and paid within fifteen days from the first day of the following month with settlement of any balance of tax payable of the previous month.
The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.

24.纳税人进口货物，应当自海关填发海关进口增值税专用缴款书之日起15日内缴纳税款。
Taxpayers importing goods shall pay taxes within fifteen days after the issuance of the special letter of payment of customs import VAT by the customs office.

25.纳税人出口货物适用退（免）税规定的，应当向海关办理出口手续，凭出口报关单等有关凭证，在规定的出口退（免）税申报期内按月向主管税务机关申报办理该项出口货物的退（免）税。具体办法由国务院财政、税务主管部门制定。
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。
Taxpayers exporting goods with applicable exemption and refund of tax shall, upon completion of export procedures with the customs office, apply for tax refund and exemption on those export goods to the tax authorities within the prescribed period of export tax refund and exemption report on a monthly basis by producing such related vouchers as export declaration documents, the detailed measures of which shall be formulated by the competent financial and tax authorities of the State Council.
Where the return of goods or the withdrawal of the customs declaration occurs after the completion of tax refund on export goods, the taxpayer shall repay the tax refunded according to law.