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增值税案例

中华人民共和国增值税暂行条例

时间:1/30/2013 3:00:03 PM 点击数:1392次

 

中华人民共和国增值税暂行条例(附英文)

【颁布单位】 国务院

【颁布日期】 19931213

【实施日期】 19940101

【章名】 全文

 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。

 第二条 增值税税率:

  ()纳税人销售或者进口货物,除本条第()项、第()项规定外,
税率为17%

  ()纳税人销售或者进口下列货物,税率为13%

  1.粮食、食用植物油;

  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;

  3.图书、报纸、杂志;

  4.饲料、化肥、农药、农机、农膜;

  5.国务院规定的其他货物。

 ()纳税人出口货物,税率为零;但是,国务院另有规定的除外。

 ()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%

税率的调整,由国务院决定。

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。

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
(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:

  应纳税额=当期销项税额-当期进项税额

  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。

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:

销项税额=销售额×税率

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。

  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。

  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。

  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。

  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:

  ()从销售方取得的增值税专用发票上注明的增值税额;

  ()从海关取得的完税凭证上注明的增值税额。

  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:

  进项税额=买价×扣除率

  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。

  第十条 下列项目的进项税额不得从销项税额中抵扣:

  ()购进固定资产;

  ()用于非应税项目的购进货物或者应税劳务;

  ()用于免税项目的购进货物或者应税劳务;

  ()用于集体福利或者个人消费的购进货物或者应税劳务;

  ()非正常损失的购进货物;

  ()非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。

  第十一条 小规模纳税人销售货物或者应税劳务,实行简易办法计算
应纳税额。

  小规模纳税人的标准由财政部规定。

  第十二条 小规模纳税人销售货物或者应税劳务的征收率为6%

  征收率的调整,由国务院决定。

  第十三条 小规模纳税人销售货物或者应税劳务,按照销售额和本条
例第十二条规定的征收率计算应纳税额,不得抵扣进项税额。应纳税额计
算公式:

  应纳税额=销售额×征收率

  销售额比照本条例第六条、第七条的规定确定。

  第十四条 小规模纳税人会计核算健全,能够提供准确税务资料的,
经主管税务机关批准,可以不视为小规模纳税人,依照本条例有关规定计
算应纳税额。

  第十五条 纳税人进口货物,按照组成计税价格和本条例第二条规定
的税率计算应纳税额,不得抵扣任何税额。组成计税价格和应纳税额计算
公式:

  组成计税价格=关税完税价格+关税+消费税

  应纳税额=组成计税价格×税率

  第十六条 下列项目免征增值税:

  ()农业生产者销售的自产农业产品;

  ()避孕药品和用具;

  ()古旧图书;

  ()直接用于科学研究、科学试验和教学的进口仪器、设备;

  ()外国政府、国际组织无偿援助的进口物资和设备;

  ()来料加工、来件装配和补偿贸易所需进口的设备;

  ()由残疾人组织直接进口供残疾人专用的物品;

  ()销售的自己使用过的物品。

  除前款规定外,增值税的免税、减税项目由国务院规定。任何地区、
部门均不得规定免税、减税项目。

  第十七条 纳税人兼营免税、减税项目的,应当单独核算免税、减税
项目的销售额;未单独核算销售额的,不得免税、减税。

  第十八条 纳税人销售额未达到财政部规定的增值税起征点的,免征
增值税。

  第十九条 增值税纳税义务发生时间:

  ()销售货物或者应税劳务,为收讫销售款或者取得索取销售款凭据
的当天。

  ()进口货物,为报关进口的当天。

  第二十条 增值税由税务机关征收,进口货物的增值税由海关代证。

  个人携带或者邮寄进境自用物品的增值税,连同关税一并计征。具体
办法由国务院关税税则委员会会同有关部门制定。

  第二十一条 纳税人销售货物或者应税劳务,应当向购买方开具增值
税专用发票,并在增值税专用发票上分别注明销售额和销项税额。

  属于下列情形之一,需要开具发票的,应当开具普通发票,不得开具
增值税专用发票:

  ()向消费者销售货物或者应税劳务的;

  ()销售免税货物的;

  ()小规模纳税人销售货物或者应税劳务的。

  第二十二条 增值税纳税地点:

  ()固定业户应当向其机构所在地主管税务机关申报纳税。总机构和
分支机构不在同一县()的,应当分别向各自所在地主管税务机关申报纳
税;经国家税务总局或其授权的税务机关批准,可以由总机构汇总向总机
构所在地主管税务机关申报纳税。

  ()固定业户到外县()销售货物的,应当向其机构所在地主管税务
机关申请开具外出经营活动税收管理证明,向其机构所在地主管税务机关
申报纳税。未持有其机构所在地主管税务机关核发的外出经营活动税收管
理证明,到外县()销售货物或者应税劳务的,应当向销售地主管税务机
关申报纳税;未向销售地主管税务机关申报纳税的,由其机构所在地主管
税务机关补征税款。

  ()非固定业户销售货物或者应税劳务,应当向销售地主管税务机关
申报纳税。

  ()进口货物,应当由进口人或其代理人向报关地海关申报纳税。

  第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十
五日或者一个月。纳税人的具体纳税期限,由主管税务机关根据纳税人应
纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。

  纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以一
日、三日、五日、十日或者十五日为一期纳税的,自期满之日起五日内预
缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。

  第二十四条 纳税人进口货物,应当自海关填发税款缴纳证的次日起
七日内缴纳税款。

  第二十五条 纳税人出口适用税率为零的货物,向海关办理出口手续
后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货
物的退税。具体办法由国家税务总局规定。

  出口货物办理退税后发生退货或者退关的,纳税人应当依法补交已退
的税款。

  第二十六条 增值税的征收管理,依照《中华人民共和国税收征收管
理法》及本条例有关规定执行。

  第二十七条 对外商投资企业和外国企业征收增值税,按照全国人民
代表大会常务委员会的有关决定执行。

  第二十八条 本条例由财政部负责解释,实施细则由财政部制定。

  第二十九条 本条例自一九九四年一月一日起施行。一九八四年九月
十八日国务院发布的《中华人民共和国增值税条例(草案)》、《中华人民
共和国产品税条例(草案)》同时废止。

  

【名称】 PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX

  【题注】 (State Council: 13 December 1993)

  【章名】 Whole Doc .Article 1

All units and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the importation of goods within the territory of the People's Republicof China are taxpayers of Value-Added Tax (hereinafter referred to as 'taxpayers'), and shall pay VAT in accordance with these Regulations.

Article 2

  VAT rates:

  (1) For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be17%.

  (2) For taxpayers selling or importing the following goods, the tax rate shall be 13%:

  I. Food grains, edible vegetable oils;

  II. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane gas, coal/charcoal products for household use;

  III. Books, newspapers, magazines;

  IV. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;

  V. Other goods as regulated by the State Council.

  (3) For taxpayers exporting goods, the tax rate shall be 0%, except as otherwise stipulated by the State Council.

  (4) For taxpayer providing processing, repairs and replacement services (hereinafter referred to as 'taxable services'), the tax rate shall be 17%.

Any adjustments to the tax rates shall be determined by the State Council.

Article 3

For taxpayers dealing in goods or providing taxable services with different tax rates, the sales amounts for goods or taxable services with different tax rates shall be accounted for
separately. If the sales amounts have not been accounted for
separately, the higher tax rate shall apply.

Article 4

  Except as stipulated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the 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 after deducting the input tax for the period. The formula for computing the tax payable is as follows:

Tax payable=Output tax payable for the period-Input tax for the period If the output tax for the period is less than and insufficient to offset against the input tax for the period, the excess input tax can be carried forward for set-off in the following periods.

 Article 5

For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collected from the purchasers. The formula for computing the output tax is as follows:

Output tax=Sales amount x Tax rate

Article 6

  The sales amount shall be the total consideration and all other charges receivable from the purchasers by the taxpayer selling goods or taxable services, but excluding the output tax collectible.

The sales amount shall be computed in Ren Minbi. The sales amount of the taxpayer settled in foreign currencies shall be converted into Ren Minbi. according to the exchange rate prevailing in the foreign exchange market.

Article 7

Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification, the sales amount shall be determined by the competent tax authorities.

Article 8

  For taxpayers who purchase goods or receive taxable services(hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

  The amount of input tax that can be credited against the output tax, other than the situations specified in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:

  (1) VAT indicated in the special VAT invoices obtained from the sellers;

(2) VAT indicated on the tax payment receipts obtained from the customs office. The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at10% on the actual purchasing price.

The formula for calculating the input tax is as follows:

Input tax = Purchasing price x Deduction rate

Article 9

Where taxpayers purchasing goods or taxable services have not obtained and kept the VAT credit document in accordance with the regulations, or the VAT payable and other relevant items in accordance with the regulations are not indicated on the VAT credit document, no input tax shall be credited against the output tax.

Article 10

  Input tax on the following items shall not be credited against

  the output tax:

  (1) Fixed assets purchased;

  (2) Goods purchased or taxable services used for non-taxable items;

  (3) Goods purchased or taxable services used for tax exempt items;

  (4) Goods purchased or taxable services used for group welfare or personal consumption;

  (5) Abnormal losses of Goods purchased;

(6) Goods purchased or taxable services consumed in the production of work-in-progress or finished goods which suffer abnormal losses.

Article 11

  Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable.

The criteria for small-scale taxpayers shall be regulated by the Ministry of Finance.

Article 12

  The rate leviable on the small-scale taxpayers selling goods or taxable services shall be 6%.

Any adjustment to the leviable rate shall be determined by the State Council.

Article 13

  For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated based on the sales amount and the leviable rate prescribed in Article 12 of these Regulations. No input tax shall be creditable. The formula for calculating the tax payable is as follows:

  Tax payable = Sales amount x leviable rate

The sales amount shall be determined in accordance with the stipulations of Article 6 and Article 7 of these Regulations.

Article 14

Small-scale taxpayers with sound accounting who can provide accurate taxation information may, upon the approval of the competent tax authorities, not be treated as small-scale taxpayers, The tax pay able shall be computed pursuant to the relevant stipulations of these Regulations.

Article 15

  For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2of these Regulations. No tax will be credited. The formulas for computing the composite assessable price and the tax payable are as follows:

  Composite assessable price

  =Customs dutiable value + Customs Duty + Consumption Tax

Tax payable = Composite assessable price x Tax rate

Article 16

  The following items shall be exempt from VAT:

  (1) Self-produced agricultural products sold by agricultural producers;

  (2) Contraceptive medicines and devices;

  (3) Antique books;

  (4) Importation of instruments and equipment directly used in scientific research, experiment and education;

  (5) Importation of materials and equipment from foreign governments and international organizations as assistance free of charge;

  (6) Equipment and machinery required to be imported under contract processing, contract assembly and compensation trade;

  (7) Articles imported directly by organizations for the disabled for special use by the disabled;

(8)Saleof goods which have been used by the sellers. Except as stipulated in the above paragraph, the VAT exemption and reduction items shall be regulated by the State Council. Local governments or departments shall not regulate any tax exemption or reduction items.

Article 17

For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax reduced items shall be accounted for separately. If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.

Article 18

For taxpayers whose sales amounts have not reached the VAT minimumthreshold stipulated by the Ministry of Finance, the VAT shall be exempt.

Article 19

  The time at which a liability to VAT arises is as follows:

  (1) For sales of goods or taxable services, it is the date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.

(2) For importation of goods, it is the date of import declaration.

Article 20

  VAT shall be collected by the tax authorities. VAT on the importation of goods shall be collected by the customs office on behalf of the tax authorities.

VAT on self-used articles brought or mailed intoChinaby individuals shall be levied together with Customs Duty. The detailed measures shall be formulated by the Tariff Policy Committee of the State Council together with the relevant departments.

Article 21

  Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers. Sales amounts and out put tax shall be separately indicated in the special VAT invoices.

  Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather than the special VAT invoice:

  (1)Saleof goods or taxable services to consumers;

  (2) Sale of VAT exempt goods;

(3)Saleof goods or taxable services by small-scale taxpayers.

Article 22

  The place for the payment of VAT is as follows:

  (1) Businesses with a fixed establishment shall report and pay tax with the local competent tax authorities where the establishment is located. If the head office and branch are not situated in the same county(or city), they shall report and pay tax separately with their respective local competent tax authorities. The head office may, upon the approval of the State Administration for Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

  (2) Businesses with a fixed establishment selling goods in a different county (or city) shall apply for the issuance of an out bound business activities tax administration certificate from the local competent tax authorities where the  establishment is located and shall report and pay tax with the local competent tax authorities where the establishment i
s located. Businesses selling goods and taxable services in a different county (or city) without the outbound business activities tax administration certificate issued by the local competent t
ax authorities where the establishment is located, shall report and pay tax with the local competent tax authorities where the sales activities take place. The local competent tax authorities where the establishment is located shall collect the overdue tax which has not been reported and paid to the local competent tax authorities where the sales activities take place.

  (3) Businesses without a fixed base selling goods or taxable services shall report and pay tax with the local competent tax authorities where the sales activities take place.

(4) For importation of goods, the importer or his agent shall report and pay tax to the customs office where the imports are declared.

Article 23

  The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month. The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.

Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If an assessable period of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period and a monthly return shall be filled with any balance of tax due settled within ten days from the first day of the following month.

Article 24

Taxpayers importing goods shall pay tax within seven days after the issuance of the tax payment certificates by the customs office.

Article 25

  taxpayers exporting goods with the applicable 0% tax rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document. The detailed measures shall be formulated by the State Administration for Taxation.

Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refund
ed according to the laws.

Article 26

The collection and administration of VAT shall be conducted in accordance with the relevant regulations of the <LAW of the People's Republic ofChinaon Tax Collection and
Administration> and these Regulations.

Article 27

The collection of VAT from foreign investment enterprises and foreign enterprises shall be conducted in accordance with the resolutions of the standing Committee of the National People's Congress.

Article 28

The Ministry of Finance shall be responsible for the interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Regulations.

Article 29

  These Regulations shall come into effect from January 1, 1994, Value- Added Tax>and the public ofChinaon Product Tax> promulgated by the State Council on September 18, 1984 shall be repealed on the same date
.

 

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