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1、烟台大学法学院烟台大学法学院 法律硕士张川方法律硕士张川方 中华人民共和国增值税暂行条例中华人民共和国增值税暂行条例 Provisional Regulations of the PRC on Value-Added Tax (Promulgated by No. 134 Order of the State Council of the Peoples Republic of China on December 13th, 1993 Amended and adopted at the 34th Executive Meeting of the State Council on Novemb
2、er 5th, 2008) No. 538 Order of the State Council The Provisional Regulations of the Peoples Republic of China on Value-Added Tax amended and adopted at the 34th Executive Meeting of the State Council on November 5th, 2008 is hereby promulgated and shall become effective as of January 1st, 2009. Wen
3、Jiabao, Premier of the State Council November 10th, 2008 Article 1 All units and individuals engaged in the sale of goods, provision of processing, repair and replacement services(修理修配劳务), and importation of goods(进口货物) within the territory of the Peoples Republic of China are taxpayers of Value-Add
4、ed Tax (hereinafter referred to as(以下简 称)“taxpayers“), and shall pay VAT in accordance with these Regulations. Article 2 (1) VAT rates: (a) The tax rate for taxpayers selling or importing goods, other than those stipulated in Subparagraphs (b) and (c) of this Article, shall be 17%. (b) The tax rate
5、for taxpayers selling or importing the following goods, shall be 13%: (i) food grains(粮食), edible vegetable oil(食用植物油); (ii) tap water, heating, air conditioning（冷气）, hot water, coal gas, liquified petroleum gas（石 油液化气）, natural gas, methane gas(沼气), coal or charcoal(木炭) products for household use(居
6、民 用); (iii) books, newspapers, magazines; (iv) feeds(饲料), chemical fertilizers, agricultural chemicals(农药), agricultural machinery and covering plastic film for farming(农膜); (v) other goods as stipulated by the State Council. (c) The tax rate for taxpayers exporting goods shall be 0%, except as othe
7、rwise stipulated(另有 规定的除外) by the State Council. (d) The tax rate for taxpayers providing processing, repair and replacement services (hereinafter referred to as “taxable services(应税劳务)“) shall be 17%. (2) Any adjustment to(调整)the tax rates shall be determined by the State Council. Article 3 If a ta
8、xpayer deals in goods or provides taxable services with different tax rates, the tax rates shall be calculated separately. If the sales amount(销售额) has not been counted separately, a higher tax rate shall apply(从高适用税率). Article 4 (1) Except as stipulated in Article 11 of these Regulations, for taxpa
9、yers engaged in the sale of goods or provision of taxable services (hereinafter referred to as “selling goods or taxable services“), the tax payable shall be the balance of output tax for the period(当期销项税额) after deducting the input tax for the period(当期进项税额). The formula for computing the tax payab
10、le is as follows: Tax payable=Output tax payable for the period-Input tax for the period. (2) If the output tax for the period is less than and insufficient to offset against(抵扣) the input tax for the period, the excess input tax can be carried forward(结转) for offset in the following period. Article
11、 5 The output tax for taxpayers selling goods or providing taxable services shall be the VAT calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collected from the purchasers(向购买方收取的). The formula for computing the output tax is as follows: Output
12、 tax=Sales amount Tax rate. Article 6 (1) The sales amount shall be the total consideration(全部价款) and all other charges(价外费用) receivable from the purchasers by the taxpayer selling goods or providing taxable services, but excluding the output tax collectible(可收取的). (2) The sales amount shall be comp
13、uted in RMB. The sales amount of a taxpayer settled in foreign currencies shall be converted into RMB. Article 7 Where the price used by a taxpayer in selling goods or providing taxable services is obviously low and without justifications(正当理由), the sales amount shall be checked and ratified(核定)by t
14、he competent tax authority. Article 8 (1) VAT paid or borne by taxpayers who purchase goods or receive taxable services (hereinafter referred to as “purchasing goods or taxable services“) shall be the input tax(进项税额). (2) The following input tax can be credited against the output tax: (a) VAT indica
15、ted in the special VAT invoices(增值税专用发票) obtained from the sellers; (b) VAT indicated on the special VAT payment certificates for import(海关进口专用缴款书) obtained from the customs office. (c) the input tax calculated by the 13% deduction rate and the price indicated in the purchasing or selling invoices(销
16、售发票) in addition to obtaining the special VAT invoices and the special payment receipts for import VAT in the purchase of agricultural products. The formula for calculating the input tax is as follows: Input tax = Purchasing price Deduction rate. (d) the input tax calculated by the 7% deduction rate and the transport costs(运输费用) indicated in the settlement receipts thereof paid in purchasing or selling goods or in production and op
