中华人民共和国增值税暂行条例中英文版

中华人民共和国增值税暂行条例(中英文版)中华人民共和国增值税暂行条例TheProvisionalRegulationsofthePeople’sRepublicofChinaonValue-AddedTax第一条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，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。Article1Allunitsandindividualsengagedinthesalesofgoods,provisionofprocessing,repairsandreplacementservices,andtheimportationofgoodswithintheterritoryofthePeoplesRepublicofChinaaretaxpayersofValue-AddedTax(heteinafterreferredtoastaxpayers),andshallpayVATinaccordancewiththeseRegulations.第二条增值税税率：Article2VATrates:（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％。(1)Fortaxpayerssellingorimportinggoods,otherthanthosestipulatedinitems(2)and(3)ofthisArticle,thetaxrateshallbe17%.（二）纳税人销售或者进口下列货物，税率为13％：(2)Fortaxpayerssellingorimportingthefollowinggoods,thetaxrateshallbe13%:1．粮食、食用植物油；i.Foodgrains,ediblevegetableoils;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；ii.Tapwater,heating,airconditioning,hotwater,coalgas,lipuefiedpetroleumgas,naturalgas,methanegas,coal/charcoalproductsforhouseholduse;3．图书、报纸、杂志；iii.Books,newspapers,magazines;4．饲料、化肥、农药、农机、农膜；iv.Feeds,chemicalfertilizers,agriculturalchemicals,agriculturalmachineryandcoveringplasticfilmforfarming;5．国务院规定的其他货物。v.OthergoodsasregulatedbytheStateCouncil.（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。(3)Fortaxpayersexportinggoods,thetaxrateshallbe0%,exceptasotherwisestipulatedbytheS-tateCouncil.（四）纳税人提供加工、修理修配劳务（以下简称应税劳务），税率为17％。(4)Fortaxpayerprovidungprocessing,repairsandreplacementservices(hereimafterreferredtoast-axablesservices),thetaxrateshallbe17%.税率的调整，由国务院决定。AnyadjustmentstothetaxratesshallbedeterminedbytheStateCouncil.第三条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。Article3Fortaxpayersdealingingoodsorprovidingtaxableserviceswithdifferenttaxratesshallbeacco-untedforseparately.Ifthesalesamountshavenotbeenaccountedforseparately,thehighertaxr-atsshallapply.第四条除本条例第十三条规定外，纳税人销售货物或者提供应税劳务（以下简称销售货物或者应税劳务），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：Article4ExceptasstipuatedinArticle13oftheseRegulations,fortaxpayersengagedinthesalesofgoodsortheprovisionoftaxableservices(hereinfterreferredtoassellinggoodsortaxableservices),thetaxpayableshallbethebalanceofoutputtaxfortheperiodafterdeductingtheinputtaxfortheperiod.Theformulaforcomputingthetaxpayableisasfollows:应纳税额＝当期销项税额－当期进项税额Taxpayable=Outputtaxpayablefortheperiod-Inputtaxfortheperiod因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。Iftheoutputtaxfortheperiodislessthanandinsufficienttooffsetagainsttheinputtaxfort-heperiod,theexcessinputtaxcanbecarriedforwordforset-offinthefollowingperiods.第五条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：Article5Fortaxpayerssellinggoodsortaxableservices,theoutputtaxshallbetheVATpayablecalculatedbasedonthesalesamountsandthetaxratesprescribedinArticle2oftheseRegulationsandcollectedfromthepurchasers,Theformulaforcomputingtheoutputtaxisasfollows:销项税额＝销售额ｘ税率Outputtax=Salesamount*Taxrate第六条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。Article6Thesalesamountshallbethetotalconsiderationandallotherchargesreceivablefromthepurchasersbythetaxpayersellinggoodsortaxableservices,butexcludingtheoutputtaxcollectible,Thesalesamountshallbecomputedinrenminbi.销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。Thesalesamoumntofthetaxpayersettledinforeigncurrenciesshallbeconvertedintorenminbiaccordingtotheexchangerateprevailingintheforeignexchamgemarket.第七条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。Article7Wherethepriceusedbythetaxpayerinsellinggoodsortaxableservicesisobviouslylowandwithoutproperjustification,thesalesamountshallbedeterminedbythecompetenttaxauthorities.第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。Article8Fortaxpayerswhopurchasegoodsorreceivetaxableservices(hereibafterreferredtoaspurchasinggoodsortaxableservices),VATpaidorborneshallbetheinputtax.准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：Theamoutofinputtaxthatcanbecreditedagainsttheoutputtax,otherthanthesituationsspecifiedinParagraph3ofthisArticle,shallberestrictedtotheamountofVATpayableasindicatedonthefollowingVATcreditdocument:（一）从销售方取得的增值税专用发票上注明的增值税额；(1)VATindicatedinthespecialVATinvoicesobtainedfromthesellers;（二）从海关取得的完税凭证上注明的增值税额。(2)VATindicatedonthepaymentreceiptsobtainedfromthecustomsoffice.购进免税农业产品准予抵扣的进项税额，按照买价和10％的扣除率计算。进项税额计算公式：Thecteditableinputtaxforthepurchasingoftaxexemptagriculturalproductsiscalculatedbasedonadeemeddeductionrateat10%ontheactualpurchasingprice.Theformulaforcalculatingtheinp-uttaxisasfollows:进项税额＝买价ｘ扣除率Inputtax=Purchasingprice*Deductionrate第九条纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。Article9WheretaxpayerspurchasinggoodsortaxableserviceshavenotobtainedandkepttheVATcteditdocumentinaccordancewiththeregulations,ortheVATpayableandotherrelevantitemsinaccordancewiththeregulationsarenotindicatedontheVATcreditdocument,noinputtaxshallbecteditedagainsttheoutputtax.第十条下列项目的进项税额不得从销项税额中抵扣：Article10Inputtaxonfollowingitemsshallnotbecreditedagainsttheoutputtax:（一）购进固定资产；(1)Fixedassetspurchased;（二）用于非应税项目的购进货物或者应税劳务；(2)Goodspurchasedortaxableservicesusedforno-n-taxanleitems;（三）用于免税项目的购进货物或者应税劳务；(3)Goodspurchasedortaxableservicesusedfor