中华人民共和国增值税暂行条例实施细则英文(实用3篇)

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中华人民共和国增值税暂行条例实施细则英文 篇一

The Implementation Details of the Provisional Regulations on Value-Added Tax in the People's Republic of China

Value-added tax (VAT) is a type of consumption tax that is levied on the value added to goods and services at each stage of the production process. In China, the Provisional Regulations on Value-Added Tax have been implemented to regulate the collection and administration of VAT. These regulations are further detailed in the Implementation Details, which provide guidance on how VAT is to be calculated, reported, and paid by taxpayers.

One of the key provisions of the Implementation Details is the determination of the VAT rate for different industries and sectors. The standard VAT rate in China is 16%, but there are also reduced rates of 10% and 6% for certain goods and services. The Implementation Details specify which goods and services are subject to the reduced rates, as well as any exemptions or special rules that may apply.

Another important aspect of the Implementation Details is the reporting and payment procedures for VAT. Taxpayers are required to keep accurate records of their transactions, calculate the VAT due, and submit regular VAT returns to the tax authorities. The Implementation Details outline the specific deadlines and requirements for reporting and payment, as well as any penalties for late or incorrect filings.

In addition, the Implementation Details address the issue of VAT refunds for exporters and other eligible taxpayers. The procedures for claiming a VAT refund, the documentation required, and the timeframe for processing refunds are all outlined in detail. This ensures that taxpayers are able to recover any excess VAT paid on exports or other transactions in a timely and efficient manner.

Overall, the Implementation Details of the Provisional Regulations on Value-Added Tax in China play a crucial role in ensuring compliance with VAT laws and regulations. By providing clear guidance on VAT rates, reporting procedures, and refund processes, the Implementation Details help to promote transparency, fairness, and efficiency in the collection and administration of VAT in China.

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中华人民共和国增值税暂行条例实施细则英文 篇二

The Detailed Guidelines for Implementing the Provisional Regulations on Value-Added Tax in the People's Republic of China

Value-added tax (VAT) is a key component of the tax system in China, and the Provisional Regulations on Value-Added Tax have been put in place to govern its collection and administration. The Detailed Guidelines for Implementing the Provisional Regulations on Value-Added Tax provide further clarity and guidance on how VAT is to be implemented in practice.

One of the main areas covered by the Detailed Guidelines is the registration process for VAT. Taxpayers are required to register with the tax authorities before they can start charging and collecting VAT on their goods or services. The Detailed Guidelines outline the documentation and information that taxpayers need to provide when registering, as well as the procedures for updating their registration details if there are any changes to their business.

Another important aspect of the Detailed Guidelines is the treatment of input VAT. Taxpayers are allowed to deduct the VAT they have paid on their purchases and expenses from the VAT they have collected on their sales. The Detailed Guidelines specify which types of input VAT are deductible, as well as any restrictions or limitations that may apply. This helps to ensure that taxpayers are only paying VAT on the value they have added to their goods or services.

Additionally, the Detailed Guidelines address the issue of VAT invoices. Taxpayers are required to issue VAT invoices for their sales and purchases, which serve as important documentation for proving VAT compliance. The Detailed Guidelines set out the requirements for issuing and storing VAT invoices, as well as the consequences of not complying with these rules. This helps to prevent tax evasion and fraud by ensuring that all VAT transactions are properly documented and recorded.

In conclusion, the Detailed Guidelines for Implementing the Provisional Regulations on Value-Added Tax in China are essential for ensuring the effective and fair administration of VAT. By providing clear guidance on registration, input VAT, and invoicing requirements, the Detailed Guidelines help to promote compliance with VAT laws and regulations, as well as transparency and accountability in the tax system.

中华人民共和国增值税暂行条例实施细则英文 篇三

  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 inpidual 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 inpidual 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 inpidual 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 inpidual 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

  inpiduals 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 inpidual business operators

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

  the first paragraph of this Article includes enterprises, enterprise

  units, and inpidual 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.

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

  inpidual business operators and other inpiduals.

  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, inpiduals, 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

  Inpidual 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 inpiduals 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 inpiduals" 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 inpiduals.

  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 inpiduals 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 inpidual 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.

中华人民共和国增值税暂行条例实施细则英文(实用3篇)

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