中華人民共和國增值稅暫行條例實(shí)施細(xì)則英文

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　　中華人民共和國增值稅暫行條例實(shí)施細(xì)則英文

　　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

　　Republic of China on Value-Added Tax> (hereinafter referred to as "the

　　Regulations").

　　Article 2

　　"Goods" as mentioned in Article 1 of the Regulations refers to

　　tangible moveable goods, including electricity, heat, and gas.

　　"Processing" as mentioned in Article 1 of the Regulations refers to

　　the business of contracting to process goods, where the contractor

　　supplies the raw material and major materials and the subcontractor

　　manufactures the goods in accordance with the requirements of the

　　contractor and receives a processing fee.

　　"Repairs and replacement" as mentioned 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

　　"Sales of goods" as mentioned in Article 1 of the Regulations refers

　　to the transfer of the ownership of goods for any consideration.

　　"Provision of processing, repairs and replacement services" as

　　mentioned in Article 1 of the Regulations refers to the provision of

　　processing, repairs and replacement services 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.

　　"Consideration" as mentioned in these 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 establishments and

　　adopts consolidated accounting, unless the relevant establishments are

　　maintained in the same county (or city);

　　(4) Application of self-produced or processed 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 activities 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 authorities under the State

　　Administration of Taxation.

　　"Non-taxable services" as mentioned in the first paragraph of this

　　Article refers to the services subject to Business Tax within the scope of

　　the taxable items of communications and transportation, construction,

　　finance and insurance, posts and telecommunications, culture and sports,

　　entertainment, and service industries.

　　"Enterprises, enterprise units or individual business operators

　　engaged in production, wholesaling or retailing of goods" as mentioned in

　　the first paragraph of this Article includes enterprises, enterprise

　　units, and individual business operators principally engaged in the

　　production, wholesaling or retailing of goods and also engaged in

　　non-taxable services.

　　Article 6

　　Taxpayers also engaged in non-taxable services shall account

　　separately for the sales amount of goods and taxable services and

　　non-taxable services. Without separate accounting 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

　　"Sales of goods within the territory of the People's Republic of

　　China" (hereinafter referred to as "within the territory") as mentioned in

　　Article 1 of the Regulations refers to the place of despatch or the

　　location of the goods sold is within the territory.

　　"Sales of taxable services in the territory" as mentioned in Article

　　1 of the Regulations refers to the sales of taxable services that takes

　　place within the territory.

　　Article 8

　　"Units" as mentioned in Article 1 of the Regulations refers to

　　State-owned enterprises, collectively owned enterprises, privately- owned

　　enterprises, joint-stock enterprises, other enterprises, administrative

　　units, institutions, military units, social organizations and other units.

　　"Individuals" as mentioned in Article 1 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 "general taxpayers"), the VAT refundable to purchasers 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 takes

　　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

　　"Other charges" as mentioned in Article 6 of the Regulations refers

　　to handling fees, subsidies, funds, fund raising fees, profits sharing,

　　incentive bonus, damages on breach of contract (interest on deferred

　　payments), packaging charges, rentals on packaging materials, contingency

　　charges, quality charges, freight and loading and unloading 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 in

　　computing the tax payable.

　　Article 13

　　Where the taxpayer is engaged in mixed sales activities and the

　　non-taxable services that are subject to VAT in accordance with Article 5

　　and Article 6 of these Detailed Rules, his sales amount shall be

　　respectively the sum the his sales amounts of goods and non-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, the Renminbi

　　conversion rate for the sales amount to be selected can be the foreign

　　exchange rate quoted by the State (the average rate 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 proper

　　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.

　　"Cost" in the formula refers to the actual 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 "Purchase price" as mentioned in Paragraph 3, Article 8 of the

　　Regulations includes the price paid by taxpayers to agricultural producers

　　for purchasing tax-exempt agricultural products and the Agricultural

　　Special Product Tax withheld according to the regulations.

　　The "price paid" as mentioned in 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 non-taxable services which are subject

　　to VAT according to the stipulations of Article 5 and Article 6 of these

　　Detailed Rules, the input tax on goods purchased for use in the

　　non-taxable services involved in the mixed sales activities or in the

　　non-taxable services that satisfies the stipulations of Article 8 of the

　　Regulations is allowed to be credited from the output tax.

　　Article 19

　　"Fixed assets" as mentioned in Article 10 of the Regulations

　　refers to:

　　(1) Machinery, mechanical apparatus, means of transport, and other

　　equipment, tools and apparatus related to production or business

　　operations with a useful life of more than one year;

　　(2) Article that are not the main equipment for production or

　　business operations but with a unit value of more than 2000 yuan and a

　　useful life of more than two years.

　　Article 20

　　"Non-taxable items" as mentioned in Article 10 of the Regulations

　　refers to the provision of non-taxable services, the transfer of

　　intangible assets, the sales of immovable properties and fixed assets

　　under construction, etc.

　　The construction, re-construction, expansion, repairing and

　　decoration of buildings by the taxpayer, regardless of the accounting

　　treatment under the accounting system adopted, shall be included in the

　　"fixed assets under construction" as mentioned in the proceeding

　　paragraph.

　　Article 21

　　"Abnormal losses" as mentioned in Article 10 of the Regulations

　　refers to losses other than the normal wear and tear in the course of

　　production or business operations. They include:

　　(1) Losses due to natural disasters;

　　(2) Losses due to theft, spoilage or deterioration, etc., resulting

　　from improper management;

　　(3) Other abnormal losses.

　　Article 22

　　Where input tax has already been claimed on goods purchased or

　　taxable services under the circumstances listed in Paragraphs (2) to (6)

　　in Article 10 of the Regulations, the input tax of these goods purchased

　　or taxable services shall be deducted from the input tax of that period.

　　If that input tax cannot be determined accurately, the input tax to be

　　deducted shall be computed based on the actual costs of that period.

　　Article 23

　　For taxpayers engaged in tax-exempt items or non-taxable items (not

　　including fixed assets under construction) and where the input tax cannot

　　be determined accurately, the non-creditable input tax shall be computed

　　according to the following formula:

　　Sum of the sales amounts of

　　tax-exempt items and

　　turnover of non-taxable

　　Non-creditable Total input tax items of the month

　　= x --------------------

　　in put tax of the month Sum of the total sales

　　amount and turnover of

　　the month

　　Article 24

　　The standards for small-scale taxpayers as mentioned in Article 11 of

　　the Regulations are as follows:

　　(1) Taxpayers engaged in the production of goods or the provision of

　　taxable services, and taxpayers engaged principally in the production of

　　goods or provision of taxable services but also in wholesaling or

　　retailing of goods, the annual sales amount of which subject to VAT

　　(hereinafter referred to as "taxable sales amount") is below 1 million

　　yuan;

　　(2) Taxpayers engaged in wholesaling or retailing of goods, the

　　annual taxable sales amount of which is below 1.8 million yuan.

　　Regardless whether the annual taxable sales amounts exceed the

　　standards for small-scale taxpayers, individuals, non-enterprise units,

　　and enterprises which do not often have taxable activities, are chargeable

　　as small-scale taxpayers.

　　Article 25

　　The sales amount of small-scale taxpayers does not include the tax

　　payable.

　　For small-scale taxpayers selling goods or providing taxable services

　　that adopt the method of setting prices by combining the sales amount and

　　the tax payable, the sales amount is computed according to the following

　　formula:

　　Sales amount including tax

　　Sales amount = ----------------------------

　　1 + Assessable rate

　　Article 26

　　For small-scale taxpayers, the sales amount refunded to the

　　purchasers due to returns inward or discount allowed shall be deducted

　　from the sales amount for the period in which the returns inward or

　　discount allowed occurs.

　　Article 27

　　"Sound accounting" as stated in Article 14 of the Regulations refers

　　to the capability of accurately accounting for the output tax, input tax

　　and tax payable in accordance with the accounting regulations and the

　　requirements of the tax authorities.

　　Article 28

　　Individual operators that satisfy the conditions as prescribed in

　　Article 14 of the Regulations and after the approval of the bureaux

　　directly under the State Administration of Taxation can be confirmed as

　　general taxpayers.

　　Article 29

　　Once the small-scale taxpayers have been confirmed as general

　　taxpayers, they cannot be reclassified as small-scale taxpayers.

　　Article 30

　　General taxpayers in any of the following circumstances shall compute

　　the tax payable based on the sales amount and according to the VAT rates,

　　but no input tax can be credited and special VAT invoices shall not be

　　used:

　　(1) The accounting system is unsound or cannot provide accurate tax

　　information;

　　(2) The conditions of general taxpayers are satisfied but the

　　taxpayer has not applied or processed the confirmation procedures as

　　general taxpayers.

　　Article 31

　　The scope of part of the tax-exempt items listed in Article 16 of the

　　Regulations are prescribed as follows:

　　(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers

　　to planting, breeding, forestry, animal husbandry and aquatic products

　　industry.

　　"Agricultural producers" includes units and individuals engaged in

　　agricultural production.

　　"Agricultural products" refers to primary agricultural products. The

　　detailed scope of this definition shall be determined by the taxation

　　bureaux directly under the State Administration of Taxation.

　　(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers

　　to the ancient books and old books purchased from the public.

　　(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to

　　goods other than yachts, motorcycles, and motor vehicles that are subject

　　to Consumption Tax.

　　"Articles which have been used" refers to goods that have been used

　　by "other individuals" as mentioned in Article 8 of these Detailed Rules.

　　Article 32

　　The scope of application of "VAT minimum threshold" as mentioned in

　　Article 18 of the Regulations is limited to individuals.

　　The range of the VAT minimum threshold are stipulated as

　　follows:

　　(1) The minimum threshold for sales of goods shall be monthly sales

　　amount of 600 to 2000 yuan.

　　(2) The minimum threshold for sales of taxable services shall be

　　monthly sales amount of 200 to 800 yuan.

　　(3) The minimum threshold for assessment on a transaction-by-

　　transaction basis shall be sales amount per transaction (or per day) of 50

　　to 80 yuan.

　　"Sales amount" as mentioned in the preceding paragraph refers to the

　　"sales amount of small-scale taxpayers" as mentioned in the first

　　paragraph of Article 25 of these Detailed Rules.

　　The bureaux directly under the State Administration of Taxation shall

　　determine the minimum threshold locally applicable within the prescribed

　　range and in accordance with the actual conditions and shall report these

　　amounts to the State Administration of Taxation for their records.

　　Article 33

　　The timing at which the tax liability arises on the sales of goods or

　　taxable services as prescribed in Item (1), Article 19 of the Regulations

　　is specified according to the different methods of settlement as follows:

　　(1) For sales of goods under the direct payment method, it shall be

　　the date on which the sales sum is received or the documented evidence of

　　the right to collect the sales sum is obtained, and the bills of lading

　　are delivered to purchasers, regardless whether the goods are delivered;

　　(2) For sales of goods where the sales amount is entrusted for

　　collection, including where entrusted to banks for collection, it shall be

　　the date on which the goods are delivered and the procedures for entrusted

　　collection are completed;

　　(3) For sales of goods on credit or receipt by installments, it shall

　　be the date of collection agreed according to the contracts;

　　(4) For sales of goods with payment received in advance, it shall be

　　the date on which the goods are delivered;

　　(5) For sales of goods on a consignment to other taxpayers, it shall

　　be the date on which the detailed account of consignment sales are

　　received from the consignee;

　　(6) For sales of taxable services, it shall be the date on which the

　　services are provided and the sales sum is received or the documented

　　evidence of the right to collect the sales sum is obtained;

　　(7) For taxpayers that have the activities that are considered as

　　sales of goods as listed from Item (3) to Item (8) in Article 4 of these

　　Detailed Rules, it shall be the date on which the goods are transferred.

　　Article 34

　　For overseas units or individuals selling taxable services within the

　　territory but have not set up any business establishment within the

　　territory, the agents shall be the withholding agents for their tax

　　payable. If there are no agents, the purchaser shall be the withholding

　　agent.

　　Article 35

　　For business without a fixed base selling goods or taxable services

　　in a different county (or city) and have not reported and paid tax with

　　the competent tax authorities where the sales take place, the competent

　　tax authorities of the location where the establishments are located or

　　where the individual resides shall collect the overdue tax.

　　Article 36

　　"Tax authorities" as mentioned in Article 20 of the Regulations is

　　the State Administration of Taxation, and the collecting authorities

　　thereunder.

　　"The competent tax authorities" and "the collecting authorities" as

　　mentioned in the Regulations and these Detailed Rules refer to branches

　　offices under the State Administration of Taxation at county level and

　　above.

　　Article 37

　　"Above" and "Below" as mentioned in these Detailed Rules also include

　　the figure or the level itself.

　　Article 38

　　These Detailed Rules shall be interpreted by the Ministry of Finance

　　or by the State Administration of Taxation.

　　Article 39

　　These Detailed rules shall be implemented on the date the Regulations

　　come into effect. The

　　Implementation of the Draft Regulations of the People's Republic of China

　　on Value-Added Tax> and the

　　Implementation of the Draft Regulations of the People's Republic of China

　　on Product Tax> promulgated by the Ministry of Finance on September 28,

　　1984 shall be repealed on the same date.

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