增值稅暫行條例實施細(xì)則中英文版

1、第一條 根據(jù)中華人民共和國增值稅暫行條例（以下簡稱條例），制定本細(xì)則。 第二條 條例第一條所稱貨物，是指有形動產(chǎn)，包括電力、熱力、氣體在內(nèi)。 條例第一條所稱加工，是指受托加工貨物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造貨物并收取加工費(fèi)的業(yè)務(wù)。 條例第一條所稱修理修配，是指受托對損傷和喪失功能的貨物進(jìn)行修復(fù)，使其恢復(fù)原狀和功能的業(yè)務(wù)。第三條 條例第一條所稱銷售貨物，是指有償轉(zhuǎn)讓貨物的所有權(quán)。 條例第一條所稱提供加工、修理修配勞務(wù)（以下稱應(yīng)稅勞務(wù)），是指有償提供加工、修理修配勞務(wù)。單位或者個體工商戶聘用的員工為本單位或者雇主提供加工、修理修配勞務(wù)，不包括在內(nèi)。 本細(xì)則所稱有償，是

2、指從購買方取得貨幣、貨物或者其他經(jīng)濟(jì)利益。第四條 單位或者個體工商戶的下列行為，視同銷售貨物：（一）將貨物交付其他單位或者個人代銷； （二）銷售代銷貨物；（三）設(shè)有兩個以上機(jī)構(gòu)并實行統(tǒng)一核算的納稅人，將貨物從一個機(jī)構(gòu)移送其他機(jī)構(gòu)用于銷售，但相關(guān)機(jī)構(gòu)設(shè)在同一縣（市）的除外；（四）將自產(chǎn)或者委托加工的貨物用于非增值稅應(yīng)稅項目；（五）將自產(chǎn)、委托加工的貨物用于集體福利或者個人消費(fèi)；（六）將自產(chǎn)、委托加工或者購進(jìn)的貨物作為投資，提供給其他單位或者個體工商戶；（七）將自產(chǎn)、委托加工或者購進(jìn)的貨物分配給股東或者投資者；（八）將自產(chǎn)、委托加工或者購進(jìn)的貨物無償贈送其他單位或者個人。第五條 一項銷售行為如果既

3、涉及貨物又涉及非增值稅應(yīng)稅勞務(wù)，為混合銷售行為。除本細(xì)則第六條的規(guī)定外，從事貨物的生產(chǎn)、批發(fā)或者零售的企業(yè)、企業(yè)性單位和個體工商戶的混合銷售行為，視為銷售貨物，應(yīng)當(dāng)繳納增值稅；其他單位和個人的混合銷售行為，視為銷售非增值稅應(yīng)稅勞務(wù)，不繳納增值稅。 本條第一款所稱非增值稅應(yīng)稅勞務(wù)，是指屬于應(yīng)繳營業(yè)稅的交通運(yùn)輸業(yè)、建筑業(yè)、金融保險業(yè)、郵電通信業(yè)、文化體育業(yè)、娛樂業(yè)、服務(wù)業(yè)稅目征收范圍的勞務(wù)。本條第一款所稱從事貨物的生產(chǎn)、批發(fā)或者零售的企業(yè)、企業(yè)性單位和個體工商戶，包括以從事貨物的生產(chǎn)、批發(fā)或者零售為主，并兼營非增值稅應(yīng)稅勞務(wù)的單位和個體工商戶在內(nèi)。第六條 納稅人的下列混合銷售行為，應(yīng)當(dāng)分別核算貨物

4、的銷售額和非增值稅應(yīng)稅勞務(wù)的營業(yè)額，并根據(jù)其銷售貨物的銷售額計算繳納增值稅，非增值稅應(yīng)稅勞務(wù)的營業(yè)額不繳納增值稅；未分別核算的，由主管稅務(wù)機(jī)關(guān)核定其貨物的銷售額：（一）銷售自產(chǎn)貨物并同時提供建筑業(yè)勞務(wù)的行為； （二）財政部、國家稅務(wù)總局規(guī)定的其他情形。第七條 納稅人兼營非增值稅應(yīng)稅項目的，應(yīng)分別核算貨物或者應(yīng)稅勞務(wù)的銷售額和非增值稅應(yīng)稅項目的營業(yè)額；未分別核算的，由主管稅務(wù)機(jī)關(guān)核定貨物或者應(yīng)稅勞務(wù)的銷售額。第八條 條例第一條所稱在中華人民共和國境內(nèi)（以下簡稱境內(nèi)）銷售貨物或者提供加工、修理修配勞務(wù)，是指：（一）銷售貨物的起運(yùn)地或者所在地在境內(nèi)； （二）提供的應(yīng)稅勞務(wù)發(fā)生在境內(nèi)。第九條 條例第一

5、條所稱單位，是指企業(yè)、行政單位、事業(yè)單位、軍事單位、社會團(tuán)體及其他單位。 條例第一條所稱個人，是指個體工商戶和其他個人。第十條 單位租賃或者承包給其他單位或者個人經(jīng)營的，以承租人或者承包人為納稅人。第十一條 小規(guī)模納稅人以外的納稅人（以下稱一般納稅人）因銷售貨物退回或者折讓而退還給購買方的增值稅額，應(yīng)從發(fā)生銷售貨物退回或者折讓當(dāng)期的銷項稅額中扣減；因購進(jìn)貨物退出或者折讓而收回的增值稅額，應(yīng)從發(fā)生購進(jìn)貨物退出或者折讓當(dāng)期的進(jìn)項稅額中扣減。 一般納稅人銷售貨物或者應(yīng)稅勞務(wù)，開具增值稅專用發(fā)票后，發(fā)生銷售貨物退回或者折讓、開票有誤等情形，應(yīng)按國家稅務(wù)總局的規(guī)定開具紅字增值稅專用發(fā)票。未按規(guī)定開具紅字

6、增值稅專用發(fā)票的，增值稅額不得從銷項稅額中扣減。第十二條 條例第六條第一款所稱價外費(fèi)用，包括價外向購買方收取的手續(xù)費(fèi)、補(bǔ)貼、基金、集資費(fèi)、返還利潤、獎勵費(fèi)、違約金、滯納金、延期付款利息、賠償金、代收款項、代墊款項、包裝費(fèi)、包裝物租金、儲備費(fèi)、優(yōu)質(zhì)費(fèi)、運(yùn)輸裝卸費(fèi)以及其他各種性質(zhì)的價外收費(fèi)。但下列項目不包括在內(nèi)：（一）受托加工應(yīng)征消費(fèi)稅的消費(fèi)品所代收代繳的消費(fèi)稅； （二）同時符合以下條件的代墊運(yùn)輸費(fèi)用：1. 承運(yùn)部門的運(yùn)輸費(fèi)用發(fā)票開具給購買方的； 2. 納稅人將該項發(fā)票轉(zhuǎn)交給購買方的。（三）同時符合以下條件代為收取的政府性基金或者行政事業(yè)性收費(fèi)：1. 由國務(wù)院或者財政部批準(zhǔn)設(shè)立的政府性基金，由國務(wù)

7、院或者省級人民政府及其財政、價格主管部門批準(zhǔn)設(shè)立的行政事業(yè)性收費(fèi)； 2. 收取時開具省級以上財政部門印制的財政票據(jù)；3. 所收款項全額上繳財政。（四）銷售貨物的同時代辦保險等而向購買方收取的保險費(fèi)，以及向購買方收取的代購買方繳納的車輛購置稅、車輛牌照費(fèi)。第十三條 混合銷售行為依照本細(xì)則第五條規(guī)定應(yīng)當(dāng)繳納增值稅的，其銷售額為貨物的銷售額與非增值稅應(yīng)稅勞務(wù)營業(yè)額的合計。第十四條 一般納稅人銷售貨物或者應(yīng)稅勞務(wù)，采用銷售額和銷項稅額合并定價方法的，按下列公式計算銷售額： 銷售額含稅銷售額÷（1+稅率）第十五條 納稅人按人民幣以外的貨幣結(jié)算銷售額的，其銷售額的人民幣折合率可以選擇銷售額發(fā)生的

8、當(dāng)天或者當(dāng)月1日的人民幣匯率中間價。納稅人應(yīng)在事先確定采用何種折合率，確定后1年內(nèi)不得變更。第十六條 納稅人有條例第七條所稱價格明顯偏低并無正當(dāng)理由或者有本細(xì)則第四條所列視同銷售貨物行為而無銷售額者，按下列順序確定銷售額：（一）按納稅人最近時期同類貨物的平均銷售價格確定；（二）按其他納稅人最近時期同類貨物的平均銷售價格確定；（三）按組成計稅價格確定。組成計稅價格的公式為： 組成計稅價格=成本×（1+成本利潤率） 屬于應(yīng)征消費(fèi)稅的貨物，其組成計稅價格中應(yīng)加計消費(fèi)稅額。公式中的成本是指：銷售自產(chǎn)貨物的為實際生產(chǎn)成本，銷售外購貨物的為實際采購成本。公式中的成本利潤率由國家稅務(wù)總局確定。第十

9、七條 條例第八條第二款第（三）項所稱買價，包括納稅人購進(jìn)農(nóng)產(chǎn)品在農(nóng)產(chǎn)品收購發(fā)票或者銷售發(fā)票上注明的價款和按規(guī)定繳納的煙葉稅。第十八條 條例第八條第二款第（四）項所稱運(yùn)輸費(fèi)用金額，是指運(yùn)輸費(fèi)用結(jié)算單據(jù)上注明的運(yùn)輸費(fèi)用（包括鐵路臨管線及鐵路專線運(yùn)輸費(fèi)用）、建設(shè)基金，不包括裝卸費(fèi)、保險費(fèi)等其他雜費(fèi)。第十九條 條例第九條所稱增值稅扣稅憑證，是指增值稅專用發(fā)票、海關(guān)進(jìn)口增值稅專用繳款書、農(nóng)產(chǎn)品收購發(fā)票和農(nóng)產(chǎn)品銷售發(fā)票以及運(yùn)輸費(fèi)用結(jié)算單據(jù)。第二十條 混合銷售行為依照本細(xì)則第五條規(guī)定應(yīng)當(dāng)繳納增值稅的，該混合銷售行為所涉及的非增值稅應(yīng)稅勞務(wù)所用購進(jìn)貨物的進(jìn)項稅額，符合條例第八條規(guī)定的，準(zhǔn)予從銷項稅額中抵扣。第

10、二十一條 條例第十條第（一）項所稱購進(jìn)貨物，不包括既用于增值稅應(yīng)稅項目（不含免征增值稅項目）也用于非增值稅應(yīng)稅項目、免征增值稅（以下簡稱免稅）項目、集體福利或者個人消費(fèi)的固定資產(chǎn)。前款所稱固定資產(chǎn)，是指使用期限超過12個月的機(jī)器、機(jī)械、運(yùn)輸工具以及其他與生產(chǎn)經(jīng)營有關(guān)的設(shè)備、工具、器具等。第二十二條 條例第十條第（一）項所稱個人消費(fèi)包括納稅人的交際應(yīng)酬消費(fèi)。第二十三條 條例第十條第（一）項和本細(xì)則所稱非增值稅應(yīng)稅項目，是指提供非增值稅應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)、銷售不動產(chǎn)和不動產(chǎn)在建工程。前款所稱不動產(chǎn)是指不能移動或者移動后會引起性質(zhì)、形狀改變的財產(chǎn)，包括建筑物、構(gòu)筑物和其他土地附著物。納稅人新建、

11、改建、擴(kuò)建、修繕、裝飾不動產(chǎn)，均屬于不動產(chǎn)在建工程。第二十四條 條例第十條第（二）項所稱非正常損失，是指因管理不善造成被盜、丟失、霉?fàn)€變質(zhì)的損失。 第二十五條 納稅人自用的應(yīng)征消費(fèi)稅的摩托車、汽車、游艇，其進(jìn)項稅額不得從銷項稅額中抵扣。第二十六條 一般納稅人兼營免稅項目或者非增值稅應(yīng)稅勞務(wù)而無法劃分不得抵扣的進(jìn)項稅額的，按下列公式計算不得抵扣的進(jìn)項稅額：不得抵扣的進(jìn)項稅額當(dāng)月無法劃分的全部進(jìn)項稅額×當(dāng)月免稅項目銷售額、非增值稅應(yīng)稅勞務(wù)營業(yè)額合計÷當(dāng)月全部銷售額、營業(yè)額合計第二十七條 已抵扣進(jìn)項稅額的購進(jìn)貨物或者應(yīng)稅勞務(wù)，發(fā)生條例第十條規(guī)定的情形的（免稅項目、非增值稅應(yīng)稅勞務(wù)

12、除外），應(yīng)當(dāng)將該項購進(jìn)貨物或者應(yīng)稅勞務(wù)的進(jìn)項稅額從當(dāng)期的進(jìn)項稅額中扣減；無法確定該項進(jìn)項稅額的，按當(dāng)期實際成本計算應(yīng)扣減的進(jìn)項稅額。第二十八條 條例第十一條所稱小規(guī)模納稅人的標(biāo)準(zhǔn)為：（一）從事貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)的納稅人，以及以從事貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)為主，并兼營貨物批發(fā)或者零售的納稅人，年應(yīng)征增值稅銷售額（以下簡稱應(yīng)稅銷售額）在50萬元以下（含本數(shù)，下同）的；（二）除本條第一款第（一）項規(guī)定以外的納稅人，年應(yīng)稅銷售額在80萬元以下的。本條第一款所稱以從事貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)為主，是指納稅人的年貨物生產(chǎn)或者提供應(yīng)稅勞務(wù)的銷售額占年應(yīng)稅銷售額的比重在50%以上。第二十九條 年應(yīng)稅銷售

13、額超過小規(guī)模納稅人標(biāo)準(zhǔn)的其他個人按小規(guī)模納稅人納稅；非企業(yè)性單位、不經(jīng)常發(fā)生應(yīng)稅行為的企業(yè)可選擇按小規(guī)模納稅人納稅。第三十條 小規(guī)模納稅人的銷售額不包括其應(yīng)納稅額。小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)采用銷售額和應(yīng)納稅額合并定價方法的，按下列公式計算銷售額： 銷售額含稅銷售額÷（1征收率）第三十一條 小規(guī)模納稅人因銷售貨物退回或者折讓退還給購買方的銷售額，應(yīng)從發(fā)生銷售貨物退回或者折讓當(dāng)期的銷售額中扣減。第三十二條 條例第十三條和本細(xì)則所稱會計核算健全，是指能夠按照國家統(tǒng)一的會計制度規(guī)定設(shè)置賬簿，根據(jù)合法、有效憑證核算。第三十三條 除國家稅務(wù)總局另有規(guī)定外，納稅人一經(jīng)認(rèn)定為一般納稅人后，不

14、得轉(zhuǎn)為小規(guī)模納稅人。第三十四條 有下列情形之一者，應(yīng)按銷售額依照增值稅稅率計算應(yīng)納稅額，不得抵扣進(jìn)項稅額，也不得使用增值稅專用發(fā)票：（一）一般納稅人會計核算不健全，或者不能夠提供準(zhǔn)確稅務(wù)資料的；（二）除本細(xì)則第二十九條規(guī)定外，納稅人銷售額超過小規(guī)模納稅人標(biāo)準(zhǔn)，未申請辦理一般納稅人認(rèn)定手續(xù)的。第三十五條 條例第十五條規(guī)定的部分免稅項目的范圍，限定如下：（一）第一款第（一）項所稱農(nóng)業(yè)，是指種植業(yè)、養(yǎng)殖業(yè)、林業(yè)、牧業(yè)、水產(chǎn)業(yè)。農(nóng)業(yè)生產(chǎn)者，包括從事農(nóng)業(yè)生產(chǎn)的單位和個人。 農(nóng)產(chǎn)品，是指初級農(nóng)產(chǎn)品，具體范圍由財政部、國家稅務(wù)總局確定。（二）第一款第（三）項所稱古舊圖書，是指向社會收購的古書和舊書。（三）第

15、一款第（七）項所稱自己使用過的物品，是指其他個人自己使用過的物品。第三十六條 納稅人銷售貨物或者應(yīng)稅勞務(wù)適用免稅規(guī)定的，可以放棄免稅，依照條例的規(guī)定繳納增值稅。放棄免稅后，36個月內(nèi)不得再申請免稅。第三十七條 增值稅起征點(diǎn)的適用范圍限于個人。 增值稅起征點(diǎn)的幅度規(guī)定如下：（一）銷售貨物的，為月銷售額2000-5000 元；（二）銷售應(yīng)稅勞務(wù)的，為月銷售額1500-3000元；（三）按次納稅的，為每次（日）銷售額150-200元。前款所稱銷售額，是指本細(xì)則第三十條第一款所稱小規(guī)模納稅人的銷售額。省、自治區(qū)、直轄市財政廳（局）和國家稅務(wù)局應(yīng)在規(guī)定的幅度內(nèi)，根據(jù)實際情況確定本地區(qū)適用的起征點(diǎn)，并報財

16、政部、國家稅務(wù)總局備案。第三十八條 條例第十九條第一款第（一）項規(guī)定的收訖銷售款項或者取得索取銷售款項憑據(jù)的當(dāng)天，按銷售結(jié)算方式的不同，具體為：（一）采取直接收款方式銷售貨物，不論貨物是否發(fā)出，均為收到銷售款或者取得索取銷售款憑據(jù)的當(dāng)天；（二）采取托收承付和委托銀行收款方式銷售貨物，為發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天；（三）采取賒銷和分期收款方式銷售貨物，為書面合同約定的收款日期的當(dāng)天，無書面合同的或者書面合同沒有約定收款日期的，為貨物發(fā)出的當(dāng)天；（四）采取預(yù)收貨款方式銷售貨物，為貨物發(fā)出的當(dāng)天，但生產(chǎn)銷售生產(chǎn)工期超過12個月的大型機(jī)械設(shè)備、船舶、飛機(jī)等貨物，為收到預(yù)收款或者書面合同約定的收款日期

17、的當(dāng)天；（五）委托其他納稅人代銷貨物，為收到代銷單位的代銷清單或者收到全部或者部分貨款的當(dāng)天。未收到代銷清單及貨款的，為發(fā)出代銷貨物滿180天的當(dāng)天；（六）銷售應(yīng)稅勞務(wù)，為提供勞務(wù)同時收訖銷售款或者取得索取銷售款的憑據(jù)的當(dāng)天；（七）納稅人發(fā)生本細(xì)則第四條第（三）項至第（八）項所列視同銷售貨物行為，為貨物移送的當(dāng)天。 第三十九條 條例第二十三條以1個季度為納稅期限的規(guī)定僅適用于小規(guī)模納稅人。小規(guī)模納稅人的具體納稅期限，由主管稅務(wù)機(jī)關(guān)根據(jù)其應(yīng)納稅額的大小分別核定。 第四十條 本細(xì)則自2009年1月1日起施行。中華人民共和國增值稅暫行條例實施細(xì)則(英文版DETAILED RULE FOR THE I

18、MPLEMENTATION 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 (hereinafter referred to as "the Regulation

19、s".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 s

20、upplies 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 car

21、ry 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 proces

22、sing, 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 individ

23、ual 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 individual operators shall be deemed as

24、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

25、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 individual operators as investments; (6 Distribution of self-produced, processed or purchased goo

26、ds 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

27、 activity. Mixed sales activities of enterprises, enterprise units or individual 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 individuals shall be regarded as sa

28、les 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 t

29、his 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

30、individual business operators engaged in production, wholesaling or retailing of goods" as mentioned in the first paragraph of this Article includes enterprises, enterprise units, and individual business operators principally engaged in the production, wholesaling or retailing of goods and also

31、 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

32、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&#

33、39;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 Art

34、icle 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,

35、other enterprises, administrative units, institutions, military units, social organizations and other units. "Individuals" as mentioned in Article 1 of the Regulations refers to individual business operators and other individuals.Article 9 For enterprises which lease or contract to others

36、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 t

37、he 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

38、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 t

39、o 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 recei

40、pts, 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 T

41、ax; (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

42、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 amou

43、nt 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

44、amount and the output tax, the sales amount shall be computed according to the following formula: Sales amount including tax Sales amount = 1 + tax rateArticle 15 Pursuant to the stipulations of Article 6 of the Regulations, if a taxpayer settles the sales amount in foreign exchange, the RMB convers

45、ion 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 de

46、termined, 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, t

47、he 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 Determine

48、d 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

49、 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 mentione

50、d 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 parag

51、raph 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 go

52、ods 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

53、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 u

54、nit 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 unde

55、r 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 pa

56、ragraph.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, e

57、tc., 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 serv

58、ices 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

59、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

60、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 al