增值税暂行条例实施细则中英对照.doc

增值税暂行条例实施细则中英对照 中华?民共和国增值税暂行条例实施细则（xx年修订）Implementing Rulesfor the Interim Regulations ofthe Peoples Republicof China on Value-added Tax(Revised inxx)发文日期:xx-10-28Promulgation date:xx-10-28地域:全国Effective region:NATIONAL颁布机关:财政部Promulgator:Ministry of Finance文号:中华?民共和国财政部令第65号Document no:Order of the Ministry of FinanceNo.65时效性:现行有效Effectiveness:Effective生效日期:xx-11-01Effective date:xx-11-01所属分类:增值税(税法-流转税-增值税)Category:Value-added Tax(Tax Law-Turnover Tax-Value-added Tax)中华?民共和国增值税暂行条例实施细则（xx年修订）Implementing Rulesfor theInterim Regulationsof the PeoplesRepublic of China onValue-added Tax(Revised inxx)中华?民共和国财政部令第65号Order of the Ministryof FinanceNo.65xx年10月28日October28,xx（xx年12月18日财政部国家税务总局令第50号公布根据xx年10月28日关于修改中华?民共和国增值税暂行条例实施细则和中华?民共和国营业税暂行条例实施细则的决定修订）(Promulgated bythe Orderof the MinistryofFinance and theState Administration of TaxationNo.50on December18,xx,revised in aordance with the Decisionson theRevision of theImplementing Rulesfor theInterim Regulationsof thePeoplesRepublic ofChina onValue-added Taxand theImplementingRules for theInterim Regulationsof thePeoples RepublicofChina onBusiness Taxdated October28,xx.第?条根据中华?民共和国增值税暂行条例（以下简称条例），制定本细则。 Article1These ImplementingRules are formulated inaordance with theInterimRegulationsof thePeoplesRepublic ofChinaonValue-added Tax(Revised inxx)(hereinafter referredto astheRegulations).第?条条例第?条所称货物，是指有形动产，包括电?、热?、气体在内。 条例第?条所称加?，是指受托加?货物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造货物并Article2The termgoodsas usedin Article1of theRegulationsmeans tangiblemoveable goods,includingelectricity,heat,and gas.The termprocessingas usedin Article1of the Regulationsrefers to the businessof contractingto process goods in whichthe employerconcerned suppliesthe rawmaterial andmajormaterials and the contractorconcerned manufacturesthe goods收取加?费的业务。 条例第?条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。 in aordance with therequirements of the employerandreceives processingfees.The termrepairs andreplacementas usedin Article1of theRegulations refers to the businessof contractingto carryoutrepairs ofdamaged ormalfunctioned goods,so asto restorethegoods to their originalconditions andfunctions.第三条条例第?条所称销售货物，是指有偿转让货物的所有权。 条例第?条所称提供加?、修理修配劳务（以下称应税劳务），是指有偿提供加?、修理修配劳务。 单位或者个体?商户聘用的员?为本单位或者雇主提供加?、修理修配劳务，不包括在内。 本细则所称有偿，是指从购买方取得货币、货物或者其他经济利益。 Article3The termsales of goodsas usedin Article1of theRegulations refers to the transferof theownership of goods foranyconsideration.The termprovision of processing,repairs andreplacementservices(hereinafter referredto astaxable services)as usedin Article1of theRegulations refers to the provision ofprocessing,repairs andreplacement servicesfor anyconsideration.However,theprovision ofprocessing,repairs andreplacementservices bythe staffemployed bythe units or individualbusiness operators for their units or employersshall not beincluded.The termconsiderationas usedin theseDetailed Rulesincludesmoney,goods or any economicbenefit obtainedfrompurchasers.第四条单位或者个体?商户的下列行为，视同销售货物（?）将货物交付其他单位或者个?代销；（?）销售代销货物；（三）设有两个以上机构并实行统?核算的纳税?，将货物从?个机构移送其他机构用于销售，但相关机构设在同?县（市）的除外；（四）将自产或者委托加?的货物用于非增值税应税项目；（五）将自产、委托加?的货物用于集体福利或者个?消费；（六）将自产、委托加?或者购进的货物作为投资，提Article4The followingactivities ofunits or individual operatorsshall be deemedas sales of goods:1.Consignment of goods to other unitsor individuals for sale;2.Sales of goods by agency;3.Transfer of goods fromone establishmentto anotherestablishmentfor salebya taxpayer thatmaintains twoor moreestablishmentsand adoptsconsolidated aounting,unless therelevantestablishments aremaintained in the samecounty(orcity);4.Use of goods self-produced or processed on a missionbasis for projectsnot subject to value-added tax;5.Use of goods self-produced,orprocessed on a missionbasis forcollective benefitsor individual consumption;6.Provision of goods self-produced,processed onamission basis,or purchasedtoother unitsor individualbusinessoperatorsas investments;7.Distribution ofgoods self-produced,processed onamission basis,or purchasedto shareholdersor investors;and供给其他单位或者个体?商户；（七）将自产、委托加?或者购进的货物分配给股东或者投资者；（?）将自产、委托加?或者购进的货物无偿赠送其他单位或者个?。 8.Giving outgoods self-produced,processedona missionbasis,or purchasedto othersas freegifts.第五条?项销售行为如果既涉及货物?涉及非增值税应税劳务，为混合销售行为。 除本细则第六条的规定外，从事货物的生产、批发或者零售的企业、企业性单位和个体?商户的混合销售行为，视为销售货物，应当缴纳增值税；其他单位和个?的混合销售行为，视为销售非增值税应税劳务，不缴纳增值税。 本条第?款所称非增值税应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。 本条第?款所称从事货物的生产、批发或者零售的企业、企业性单位和个体?商户，包括以从事货物的生产、批发或者零售为主，并兼营非增值税应税劳务的单位和个体?商户在内。 Article5A salesactivity thatinvolves goods and non-taxableservices shall be amixed salesactivity.Except asotherwiseprovided in Article6hereof,mixed sales activities ofenterprises,enterprise unitsorindividual business operatorsengaged in the production,wholesale orretail ofgoods shall beregarded as sales ofgoods and value-added taxshall be paidfor suchactivities.Mixed sales activities ofotherunitsorindividuals shall be regardedas sales of services not subject tovalue-added taxandvalue-added taxshall not bepaid for suchactivities.The termservices not subject to value-added taxas usedinthe first Paragraph of this Article refers to services subject tobusiness taxwithin thescope of the taxableitems oftransportation,construction,finance andinsurance,posts andtelemunications,culture andsports,entertainment,andservice industries.The termenterprises,enterprise unitsorindividualbusinessoperators engaged in production,wholesale orretail ofgoodsas usedin the firstParagraphof thisArticle includesenterprises,enterprise units,and individualbusiness operatorsprincipallyengagedin the production,wholesale orretail ofgoods and alsoengagedinservices not subject to value-addedtax.第六条纳税?的下列混合销售行为，应当分别核算货物的销售额和非增值税应税劳务的营业额，并根据其销售货物的销售额计算缴纳增值税，非增值税应税劳务的营业额不缴纳增值税；未分别核算的，由Article6For the following mixed salesactivitiesof a taxpayer,the sales amount ofgoodsand the turnover of services notsubject to value-added taxshall beaounted forseparatelyand value-added taxshall bepaid for the sales amount ofgoods;the sales amount ofgoodsand the turnoverof servicesnot subject to value-added taxare notaounted forseparately,the petenttax authorityshall assessthe sales amount of主管税务机关核定其货物的销售额（?）销售自产货物并同时提供建筑业劳务的行为；（?）财政部、国家税务总局规定的其他情形。 the taxpayersgoods:1.Activities ofselling self-produced goodswhile providingconstructionservices;2.Other circumstancesspecified bytheMinistryofFinance andthe StateAdministration ofTaxation.第七条纳税?兼营非增值税应税项目的，应分别核算货物或者应税劳务的销售额和非增值税应税项目的营业额；未分别核算的，由主管税务机关核定货物或者应税劳务的销售额。 Article7Any taxpayerthat engagesconcurrently inprojects notsubject to value-added taxshall separatelyaount for thesales amount ofgoods or taxable services and the turnoverofthe projectsnot subject to value-added tax;where the salesamount of such goods or taxable services andthe turnoverofthe projectsnotsubject to value-added taxare notaountedfor separately,the petenttax authorityshall assessthesales amount ofsuchgoods or taxable services.第?条条例第?条所称在中华?民共和国境内（以下简称境内）销售货物或者提供加?、修理修配劳务，是指（?）销售货物的起运地或者所在地在境内；（?）提供的应税劳务发生在境内。 Article8The termsales ofgoods or provision ofprocessing,repairs andreplacement serviceswithin theterritory of thePeoples RepublicofChina(hereinafter referredto aswithinChina)as usedin Article1of theRegulations refers to thefollowingfacts:1.The placeof shipmentfor orthe locationofgoodsto besoldis within China;and2.Taxable servicesare providedwithinChina.第九条条例第?条所称单位，是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。 条例第?条所称个?，是指个体?商户和其他个?。 Article9The termunitsas usedin Article1of theRegulationsrefers toenterprises,administrative units,public institutions,military units,social organizationsand otherunits.The termindividualsas usedin Article1of theRegulationsrefers toindividualbusinessoperators and other individuals.第十条单位租赁或者承包给其他单位或者个?经营的，以承租?或者承包?为纳税?。 Article10For enterpriseswhich areleased orcontracted tootherunitsorindividualsforbusiness operations,the lesseesorthe sub-contractors concernedshall be the taxpayers.第十?条?规模纳税?以外的纳税?（以下称?般纳税?）因销售货物退回或者折让而退还给购买方的增值税额，应从发生销售货物退回或者折让当期的销项税额中扣减；因购进货物退出或者折让而收回Article11For taxpayersother thansmall-scale taxpayers(hereinafter referredto asgeneral taxpayers),value-added taxrefundableto purchasersdue tosales returnsand allowanceshall be deducted from the output tax for the period inwhich thesalesreturns orallowance takesplace.Value-added taxrecovereddue toreturns orallowance forpurchased goodsshall be deductedfrom the input taxfor theperiod inwhich such的增值税额，应从发生购进货物退出或者折让当期的进项税额中扣减。 ?般纳税?销售货物或者应税劳务，开具增值税专用发票后，发生销售货物退回或者折让、开票有误等情形，应按国家税务总局的规定开具红字增值税专用发票。 未按规定开具红字增值税专用发票的，增值税额不得从销项税额中扣减。 returns orallowance takeplace.Where,after a general taxpayerissues avalue-added taxinvoicewith respectto the sales ofgoods ortaxable services,any salesreturn orallowance,any errorin theinvoices,or anyothercircumstances ours,the taxpayershall issuea red-lettervalue-added taxinvoice in aordance with the provisionsofthe StateAdministration ofTaxation.Where the taxpayer failstoissue thered-letter value-added taxinvoice inaordance withtheprovisions,appropriate value-added taxshall notbededucted from the input tax involved.第十?条条例第六条第?款所称价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其他各种性质的价外收费。 但下列项目不包括在内（?）受托加?应征消费税的消费品所代收代缴的消费税；（?）同时符合以下条件的代垫运输费用1.承运部门的运输费用发票开具给购买方的；2.纳税?将该项发票转交给购买方的。 （三）同时符合以下条件代为收取的政府性基金或者行政事业性收费1.由国务院或者财政部批准设立的政府性基金，由国务院或者省级?民政府及其财政、价格主管部门批准设立的Article12The termother chargesas usedin thefirstParagraph of Article6of theRegulations referstoservicefees,allowance,funds,fund raisingfees,returned profits,bonus,liquidated damages,late fees,interest aruedfor delayedpayments,pensation,missioned payments,advancepayments,packaging charges,rentals onpackaging materials,storage charges,quality charges,freight andhandling charges,charges of any othernature which is inaddition to the pricechargedto the purchaser,not includingthe followingitems:1.Consumption taxwithheld forthe missionedprocessingof consumergoods subject to consumption tax;2.Advance paymentof freightcharges thatsatisfies boththefollowing requirements; (1)A carrierissues ainvoice fortransportation feesto thepurchaserconcerned;and (2)The taxpayerconcerned deliversthe sameinvoice to thepurchaser;3.Governmental funds or administrativecharges whichmeet allof the followingrequirements andare collectedby agents: (1)The Governmentalfunds areapproved bythe statecouncilor theministry offinance to be establishedortheadministrativecharges areapproved bythe StateCouncil ora peoplesgovernment atthe provinciallevel orthe petentfinancial orpricedepartment underit to be collected; (2)Financial billsare issuedby financialdepartments attheprovincial levelor abovewhen suchfundsorcharges arecollected;行政事业性收费；2.收取时开具省级以上财政部门印制的财政票据；3.所收款项全额上缴财政。 （四）销售货物的同时代办保险等而向购买方收取的保险费，以及向购买方收取的代购买方缴纳的车辆购置税、车辆牌照费。 (3)Sum socollected isturned overin fullto thetreasury;and4.Insurance expensescollected fromthe purchaserwhilehandling insurancematters ona missionbasis atthe timeofselling goodsand vehiclepurchase taxand vehiclelicenseplate feescollected fromthe purchaserwhich arepaid forpurchasingvehicles onamissionbasisforthepurchaser.第十三条混合销售行为依照本细则第五条规定应当缴纳增值税的，其销售额为货物的销售额与非增值税应税劳务营业额的合计。 Article13Where value-added taxshallbepaidformixed salesactivitiesinaordancewith Article5of theseDetailed Rules,the sales amount shallbe the sum of the sales amount ofgoodsand the turnoverofservices notsubject tovalue-added tax.第十四条?般纳税?销售货物或者应税劳务，采用销售额和销项税额合并定价方法的，按下列公式计算销售额销售额含税销售额（1+税率）Article14Where anygeneral taxpayerthat sellsgoods ortaxable services adoptsthe pricingmethod ofbining salesamountand outputtax,the sales amount shallbe putedaordingto thefollowing formula:Sales amount=Sales amountincluding tax/(1tax rate)第十五条纳税?按?民币以外的货币结算销售额的，其销售额的?民币折合率可以选择销售额发生的当天或者当月1日的?民币汇率中间价。 纳税?应在事先确定采用何种折合率，确定后1年内不得变更。 Article15Where ataxpayer settlestheturnoverin anycurrencyother thanY,the taxpayermay select to convertthe turnoverinto Y atthe centralY exchangerate on the datetheturnover oursor onthefirstday of the current month.Thetaxpayer shalldecide inadvance aconversion rateand,aftersuch aconversion rateis determined,shall notchange itwithinone year.第十六条纳税?有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额（?）按纳税?最近时期同类货物的平均销售价格确定；（?）按其他纳税?最近Article16Where ataxpayer failsto obtainsales amountas aresult of anobviously andunjustifiable lowprice asprovided inArticle7of theRegulations orany deemedtaxable activitiesspecified in Article4hereof,the taxpayerssales amount shallbedetermined aordingto thefollowing order:1.Determined aordingto theaverage priceof taxableactivitiesof thesame typeconducted bythe taxpayerin themost recent period;2.Determined aordingto theaverage priceof taxableactivitiesof thesame typeconducted byother taxpayersin the时期同类货物的平均销售价格确定；（三）按组成计税价格确定。 组成计税价格的公式为组成计税价格=成本（1+成本利润率）属于应征消费税的货物，其组成计税价格中应加计消费税额。 公式中的成本是指销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。 公式中的成本利润率由国家税务总局确定。 mostrecentperiod;3.Determined aordingtotheposite assessablevalue.The formulaof theposite assessablevalue shallbe:Composite assessablevalue=cost(1cost profitmargin)For goodssubjecttoconsumption tax,the positeassessablevalue shallinclude consumptiontax payable.The termcostas usedin theformula refersto actualproductioncost in the caseof the sales ofself-produced goods;and actualpurchase costsof in the caseof the sales ofpurchasedgoods.Thecost profitmarginas usedin theformulashallbedetermined bythe StateAdministration ofTaxation.第十七条条例第?条第?款第（三）项所称买价，包括纳税?购进农产品在农产品收购发票或者销售发票上注明的价款和按规定缴纳的烟叶税。 Article17The termpurchase priceas usedin Item3ofParagraph2of Article8of theRegulations includesany pricespecifiedpaid byataxpayeron anagricultural productpurchaseor salesinvoice forpurchasing agricultural productsand tobaoleaf taxpaid inaordancewithrelevantprovisions.第十?条条例第?条第?款第（四）项所称运输费用金额，是指运输费用结算单据上注明的运输费用（包括铁路临管线及铁路专线运输费用）、建设基金，不包括装卸费、保险费等其他杂费。 Article18the termamount offreightas usedin Item4ofParagraph2of Article8of theRegulations refersto freight(including freightfor temporaryrailway linesor exclusiverailwaylines)and constructionfunds specifiedonafreightsettlement bill,not includinghandling charges,insuranceexpenses andother miscellaneouscharges.第十九条条例第九条所称增值税扣税凭证，是指增值税专用发票、海关进?增值税专用缴款书、农产品收购发票和农产品销售发票以及运输费用结算单据。 Article19The termproof ofwithholding value-added taxasused in Article9of theRegulationsreferstovalue-added taxinvoices,special receiptsof importvalue-added tax,agriculturalproduct purchaseinvoices,agriculturalproductsales invoicesandfreight settlementbills.第?十条混合销售行为依照本细则第五条规定应当缴纳增值税的，该混合销售行为所涉及的非增值税应税劳务所用购进货物的进项税额，符合条例第?条规定的，准予从销项Article20For mixedsalesactivitieswhich aresubjecttovalue-added taxinaordancewith Article5of theseDetailed Rules,input taxon goods purchased foruse in the non-taxableservices involvedin themixedsalesactivities thatplieswith Article8of theRegulations shallbe allowedtobecreditedagainst outputtax.税额中抵扣。 第?十?条条例第十条第（?）项所称购进货物，不包括既用于增值税应税项目（不含免征增值税项目）也用于非增值税应税项目、免征增值税（以下简称免税）项目、集体福利或者个?消费的固定资产。 前款所称固定资产，是指使用期限超过12个月的机器、机械、运输?具以及其他与生产经营有关的设备、?具、器具等。 Article21The termgoodspurchasedas usedin Item1ofArticle10of theRegulations does not includefixed assetsusedfor bothproject subjecttovalue-added taxand thosenotsubjecttovalue-added tax,projects exemptfrom value-addedtax(hereinafter referredto astax-exempt),collective benefitsorindividual consumptionThe temFixed assetsas usedin thepreceding paragraphrefersto machinery,mechanical apparatus,means oftransport,andotherequipment,tools andinstruments relatedtoproduction orbusiness operationsand witha usefullife ofmorethan oneyear.第?十?条条例第十条第（?）项所称个?消费包括纳税?的交际应酬消费。 Article22The termindividualconsumptionas usedin Item1of Article10of theRegulations includesthe actualentertainmentconsumption ofataxpayer.第?十三条条例第十条第（?）项和本细则所称非增值税应税项目，是指提供非增值税应税劳务、转让无形资产、销售不动产和不动产在建?程。 前款所称不动产是指不能移动或者移动后会引起性质、形状改变的财产，包括建筑物、构筑物和其他?地附着物。 纳税?新建、改建、扩建、修缮、装饰不动产，均属于不动产在建?程。 Article23The termitems notsubjecttovalue-added taxasused in Item1of Article10of theRegulations andin thesesDetailed Rules referstotheprovision ofservicesnotsubject tovalue-added tax,the transferof intangibleassets,andthe salesof immovable property andimmovable propertyunderconstruction.The termimmovablepropertyas usedin theprecedingparagraph refersto propertywhichisimmovable orthe natureorshape ofwhich willbe changedafter beingmoved,includingbuildings,structures andother attachmentsto land.Immovable propertythat isnewly constructed,re-constructed,expanded,renovated ordecorated shallbe treatedasimmovable propertyunder construction.第?十四条条例第十条第（?）项所称非正常损失，是指因管理不善造成被盗、丢失、霉烂变质的损失。 Article24The termabnormal lossesas usedin Item2ofArticle10of theRegulationsrefersto lossesincurred as aresultof theft,loss,spoilage ordeterioration resultingfromimproper management;第?十五条纳税?自用的应征消费税的摩托车、汽车、游艇，其进项税额不得从销项Article25For motorcycles,cars andyachts whicharefortheself-use of taxpayers andsubjecttoconsumptiontax,input taxforthem shallnotbecredited againsttheoutputtax involved.税额中抵扣。 第?十六条?般纳税?兼营免税项目或者非增值税应税劳务而无法划分不得抵扣的进项税额的，按下列公式计算不得抵扣的进项税额不得抵扣的进项税额当月无法划分的全部进项税额当月免税项目销售额、非增值税应税劳务营业额合计当月全部销售额、营业额合计Article26Where ageneral taxpayerengages intax-exemptprojects orservicesnotsubjecttovalue-added taxand non-creditable input tax cannot be defined,the non-creditable inputtaxshallbeputed aordingtothefollowing formula:Non-creditable input tax=total input tax unabletobedefinedfor the current monththesum ofthe sales amount oftax-exempt projectsforthecurrent monthandtheturnover ofservicesnotsubjecttovalue-added thesumofall sales amountand turnoverforthecurrentmonth.第?十七条已抵扣进项税额的购进货物或者应税劳务，发生条例第十条规定的情形的（免税项目、非增值税应税劳务除外），应当将该项购进货物或者应税劳务的进项税额从当期的进项税额中扣减；无法确定该项进项税额的，按当期实际成本计算应扣减的进项