中华人民共和国国务院令
第538号《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过,现将修订后的《中华人民共和国增值税暂行条例》公布,自2009年1月1日起施行。总 理
温家宝 二○○八年十一月十日
Decree of the State Council of the People’s Republic of
China No. 538 The Interim Regulations of the
People’s Republic of China on Value Added Tax revised
and adopted by the 34th standing meeting of the State
Council on November 5, 2008 is hereby promulgated, which
shall enter into force on January 1, 2009. Premier Wen
Jiabao November 10, 2008
中华人民共和国增值税暂行条例
Interim Regulations of the People’s Republic of China on
Value Added Tax
(1993年12月13日中华人民共和国国务院令第134号发布
2008年11月5日国务院第34次常务会议修订通过)
(Promulgated by No.134 Decree of the State Council of
the People’s Republic of China on December 13, 1993, and
revised and adopted by the 34th standing meeting of the
State Council on November 5, 2008)
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,为增值税的纳税人,应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales
of goods, provision of processing, repairing and
replacement services, and the importation of goods
within the territory of the People's Republic of China
are the taxpayers of Value-Added Tax (hereinafter
referred to as the “taxpayers”), and shall pay VAT in
accordance with the Regulations.
第二条 增值税税率:
Article 2 VAT rates:
(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) For taxpayers selling or importing goods other
than those specified in items (2) and (3) of this
Article, the tax rate shall be 17%.
(二)纳税人销售或者进口下列货物,税率为13%:
(2) For taxpayers selling or importing the following
goods, the tax rate shall be 13%:
1.粮食、食用植物油;
a. Grains, edible vegetable oils;
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;
b. Tap water, heating gas, cooling gas, hot water, coal
gas, liquefied petroleum gas, natural gas, methane gas,
coal/charcoal products for household use;
3.图书、报纸、杂志;
c. Books, newspapers, magazines;
4.饲料、化肥、农药、农机、农膜;
d. Feeds, chemical fertilizers, agricultural chemicals,
agricultural machinery and plastic film for farming; and
5.国务院规定的其他货物。
e. Other goods as specified by the State Council.
(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) For taxpayers exporting goods, the tax rate shall be
0%, unless otherwise specified by the State Council.
(四)纳税人提供加工、修理修配劳务(以下称应税劳务),税率为17%。
(4) For taxpayer providing processing, repairs and
replacement services (hereinafter referred to as
“taxable services”), the tax rate shall be 17%.
税率的调整,由国务院决定。
Any adjustments to the tax rates shall be determined by
the State Council.
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。
Article 3 For taxpayers concurrently dealing in goods
or providing taxable services of different tax rates,
the sale amounts of goods or taxable services of
different tax rates shall be accounted separately and if
the sale amounts have not been accounted separately,
higher tax rates shall apply.
第四条 除本条例第十一条规定外,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:
Article 4 Except as stipulated in Article 11 of the
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 the output tax of
the period after deducting the input tax of the period.
The formula for computing the tax payable is as follows:
应纳税额=当期销项税额-当期进项税额
Tax payable = Output tax payable of the period - Input
tax of the period
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。
If the output tax of the period is less than and
insufficient to offset the input tax of the period, the
excessive input tax can be carried forward for set-off
in the following periods.
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:
Article 5 For taxpayers selling goods or taxable
services, the output tax shall be the VAT payable
calculated on the basis of the sale amounts and the tax
rates prescribed in Article 2 of the Regulations and
collected from the purchasers. The formula for computing
the output tax is as follows:
销项税额=销售额×税率
Output tax = Sale amount x Tax rate
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。
Article 6 The sales amount shall be the total of all the
prices and all other fees receivable from the purchasers
by the taxpayer selling goods or taxable services,
exclusive of the output tax collected.
销售额以人民币计算。纳税人以人民币以外的货币结算销售额的,应当折合成人民币计算。
The sale amount shall be computed in Renminbi. The sale
amount of the taxpayer settled in other currencies than
Renminbi shall be converted into Renminbi.
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。
Article 7 Where the price used by the taxpayer in
selling goods or taxable services is obviously low
without due reasons, the sale amount shall be determined
by the competent tax authorities.
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)支付或者负担的增值税额,为进项税额。
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.
下列进项税额准予从销项税额中抵扣:
The following amounts of input tax shall be credited
against the output tax:
(一)从销售方取得的增值税专用发票上注明的增值税额。
(1) VAT indicated in the special VAT invoices obtained
from the sellers;
(二)从海关取得的海关进口增值税专用缴款书上注明的增值税额。
(2) VAT indicated on the special letter of payment of
duties of customs import VAT from the customs office;
(三)购进农产品,除取得增值税专用发票或者海关进口增值税专用缴款书外,按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式:
(3) For purchase of agricultural produces, except for
obtaining the special VAT invoices or the special letter
of payment of duties of customs import VAT, the input
tax shall be calculated on the basis of the purchase
price indicated in the invoices for purchase of
agricultural products and at the deduction rate of 13%.
The formula for calculating the input tax is as follows:
进项税额=买价×扣除率
Input tax = Purchase price x Deduction rate
(四)购进或者销售货物以及在生产经营过程中支付运输费用的,按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算的进项税额。进项税额计算公式:
(4) For purchasing or selling goods and payment of
transportation expenses during production and operation
process, the input tax shall be calculated on the basis
of the transportation expenses indicated on the
documents of settlement of transportation expenses and
at the deduction rate of 7%. The formula for computing
input tax is as follows:
进项税额=运输费用金额×扣除率
Input tax = Transportation Fee × Deduction rate
准予抵扣的项目和扣除率的调整,由国务院决定。
The adjustment of credit items and deduction rate shall
be determined by the State Council.
第九条 纳税人购进货物或者应税劳务,取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的,其进项税额不得从销项税额中抵扣。
Article 9 Where the deduction vouchers of VAT for the
taxpayers purchasing goods or taxable services are not
in compliance with laws, administrative regulations or
the relevant provisions of the tax competent authorities
under the State Council, no input tax shall be credited
against the output tax.
第十条 下列项目的进项税额不得从销项税额中抵扣:
Article 10 Input tax of the following items shall not be
credited against the output tax:
(一)用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务;
(1) Goods purchased or taxable services used for Non-VAT
taxable items, VAT exempt items, collective welfare or
individual consumption;
(二)非正常损失的购进货物及相关的应税劳务;
(2) Abnormal losses of goods purchased and related
taxable services;
(三)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;
(3) Goods purchased or taxable services that are
consumed for work in progress or finished goods of
abnormal losses.
(四)国务院财政、税务主管部门规定的纳税人自用消费品;
(4) Self-use consumer goods of the taxpayers provided
for by the competent authorities of finance and tax
under the State Council;
(五)本条第(一)项至第(四)项规定的货物的运输费用和销售免税货物的运输费用。
(5) Transportation expenses of the goods specified in
Items (1)-(4) of this Article and the transportation
expenses for selling tax-exempted goods.
第十一条 小规模纳税人销售货物或者应税劳务,实行按照销售额和征收率计算应纳税额的简易办法,并不得抵扣进项税额。应纳税额计算公式:
Article 11 Small-scale taxpayers engaged in selling
goods or taxable services shall adopt a simplified
method for calculating the tax payable on the basis of
the sale amount and the levy rates without credit
against input tax. The formula for calculating the tax
payable is as follows:
应纳税额=销售额×征收率
Tax payable = Sales amount × Levy rate
小规模纳税人的标准由国务院财政、税务主管部门规定。
The criteria for small-scale taxpayers shall be
regulated by the competent financial and tax authorities
under the State Council.
第十二条 小规模纳税人增值税征收率为3%。
Article 12The rate of VAT levied on small-scale
taxpayers shall be 3%.
征收率的调整,由国务院决定。
Any adjustment to the levy rate shall be determined by
the State Council.
第十三条 小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。
Article 13 Other taxpayers than the small-scale
taxpayers shall apply with the competent tax authorities
for qualification verification, the specific measures of
which shall be formulated by the competent tax authority
under the State Council.
小规模纳税人会计核算健全,能够提供准确税务资料的,可以向主管税务机关申请资格认定,不作为小规模纳税人,依照本条例有关规定计算应纳税额。
Small-scale taxpayers with sound accounting who can
provide accurate taxation information may apply to the
competent tax authorities for qualification verification
and not being treated as small-scale taxpayers and their
tax payable shall be computed pursuant to the relevant
provisions of the Regulations.
第十四条 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。组成计税价格和应纳税额计算公式:
Article 14 For taxpayers importing goods, tax payable
shall be computed on the basis of the composite
assessable price and the tax rates prescribed in Article
2 of the Regulations. The formulas for computing the
composite assessable price and the tax payable are as
follows:
组成计税价格=关税完税价格+关税+消费税
Composite assessable price = Customs dutiable value +
Customs Duty + Consumption Tax
应纳税额=组成计税价格×税率
Tax payable = Composite assessable price x Tax rate
第十五条 下列项目免征增值税:
Article 15 The following items shall be exempt from VAT:
(一)农业生产者销售的自产农产品;
(1) Self-produced agricultural produces sold by
agricultural producers;
(二)避孕药品和用具;
(2) Contraceptive medicines and devices;
(三)古旧图书;
(3) Antique books;
(四)直接用于科学研究、科学试验和教学的进口仪器、设备;
(4) Importation of instruments and equipment directly
used in scientific research, experiment and education;
(五)外国政府、国际组织无偿援助的进口物资和设备;
(5) Importation of materials and equipment from foreign
governments and international organizations as
assistance free of charge;
(六)由残疾人的组织直接进口供残疾人专用的物品;
(6) Articles imported directly by the organizations of
the disabled for special use by the disabled; and
(七)销售的自己使用过的物品。
(7) Sale of goods which have been used by the sellers.
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。
Except as stipulated above, VAT exemption and reduction
items shall be prescribed by the State Council. Local
governments or departments may not specify any tax
exemption or reduction items.
第十六条 纳税人兼营免税、减税项目的,应当分别核算免税、减税项目的销售额;未分别核算销售额的,不得免税、减税。
Article 16 For taxpayers concurrently engaged in tax
exempt or tax reduction items, the sale amounts for tax
exempt or tax reduction items shall be accounted
separately. If the sale amounts have not been separately
accounted, no exemption or reduction is allowed.
第十七条 纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的,免征增值税;达到起征点的,依照本条例规定全额计算缴纳增值税。
Article 17 For the taxpayers whose sale amounts have
not reached the minimum VAT threshold stipulated by the
competent financial and tax authorities under the State
Council, the VAT shall be exempt, and otherwise, VAT
shall be fully computed and paid according to the
provisions of the Regulations.
第十八条 中华人民共和国境外的单位或者个人在境内提供应税劳务,在境内未设有经营机构的,以其境内代理人为扣缴义务人;在境内没有代理人的,以购买方为扣缴义务人。
Article 18 Where the units or individuals outside of the
People’s Republic of China provide taxable services
inside China and have not established business
institutions, their agents in China shall be the
withholding persons; and where any of such units or
individuals has no agent in China, the purchasers shall
be withholding person.
第十九条 增值税纳税义务发生时间:
Article 19 The time of occurrence of payment obligations
of VAT:
(一)销售货物或者应税劳务,为收讫销售款项或者取得索取销售款项凭据的当天;先开具发票的,为开具发票的当天。
(1) For sales of goods or taxable services, it is the
date on which the sale amount is received or the
vouchers for collecting the sale amount are obtained.
Where invoices have been issued in advance, it is the
date when invoices were issued.
(二)进口货物,为报关进口的当天。
(2) For importation of goods, it is the date of import
declaration.
增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。
The obligation of VAT withholding happens when the
obligation for payment of VAT of the taxpayers occurs.
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征。
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.
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。
VAT of self-used articles brought or mailed into China
by individuals shall be levied together with Customs
Duty, the detailed measures of which shall be formulated
by the Tariff Commission of the State Council together
with the relevant departments.
第二十一条 纳税人销售货物或者应税劳务,应当向索取增值税专用发票的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。
Article 21 Taxpayers selling goods or taxable services
shall issue special VAT invoices to the purchasers who
request for special VAT invoices and the sale amounts
and output tax shall be separately indicated in the
special VAT invoices.
属于下列情形之一的,不得开具增值税专用发票:
In any of the following circumstances, no special VAT
invoice shall be issued:
(一)向消费者个人销售货物或者应税劳务的;
(1) Sale of goods or taxable services to individual
consumers;
(二)销售货物或者应税劳务适用免税规定的;
(2) Sale of goods or taxable services with applicable
tax exemption; or
(三)小规模纳税人销售货物或者应税劳务的。
(3) Sale of goods or taxable services by small-scale
taxpayers.
第二十二条 增值税纳税地点:
Article 22 The place for payment of VAT is as follows:
(一)固定业户应当向其机构所在地的主管税务机关申报纳税。
(1) Businesses with fixed establishment shall report and
pay tax with the local competent tax authorities where
the establishment is located.
总机构和分支机构不在同一县(市)的,应当分别向各自所在地的主管税务机关申报纳税;
If the head office and branches are not in the same
county (or city), they shall report and pay taxes
separately with their respective local competent tax
authorities.
经国务院财政、税务主管部门或者其授权的财政、税务机关批准,可以由总机构汇总向总机构所在地的主管税务机关申报纳税。
The head office may, upon approval by the competent
financial or tax authorities of the State Council or
their authorized tax authorities, report and pay taxes
on a consolidated basis with the local competent tax
authorities where the head office is located.
(二)固定业户到外县(市)销售货物或者应税劳务,应当向其机构所在地的主管税务机关申请开具外出经营活动税收管理证明,并向其机构所在地的主管税务机关申报纳税;
(2) Businesses with fixed establishment selling goods in
other county (or city) shall apply for issuance of tax
administration certification of outbound business
activities from the local competent tax authorities
where the establishment is located and shall report and
pay taxes with the local competent tax authorities where
the establishment is located.
未开具证明的,应当向销售地或者劳务发生地的主管税务机关申报纳税;
Businesses selling goods and taxable services in other
county (or city) without tax administration
certification of outbound business activities issued by
the local competent tax authorities where the
establishment is located shall report and pay taxes with
the local competent tax authorities where the sale or
service takes place.
未向销售地或者劳务发生地的主管税务机关申报纳税的,由其机构所在地的主管税务机关补征税款。
The local competent tax authorities where the
establishment is located shall collect the overdue taxes
that have not been reported and paid to the local
competent tax authorities where the sale or service
takes place.
(三)非固定业户销售货物或者应税劳务,应当向销售地或者劳务发生地的主管税务机关申报纳税;未向销售地或者劳务发生地的主管税务机关申报纳税的,由其机构所在地或者居住地的主管税务机关补征税款。
(3) Businesses without fixed base selling goods or
taxable services shall report and pay taxes with the
local competent tax authorities where the sale or
service takes place. The local competent tax authorities
where the establishment is located shall collect the
overdue taxes that have not been reported and paid to
the local competent tax authorities where the sale or
service takes place.
(四)进口货物,应当向报关地海关申报纳税。
(4) For importation of goods, tax shall be reported and
paid to the customs office where the imports are
declared.
扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款。
The withholding persons shall report and pay the
withheld taxes to the local competent tax authorities
where their establishments are located or domiciled.
第二十三条 增值税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度。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。
Article 23 The payment period of VAT shall be one day,
three days, five days, ten days, fifteen days, one month
or one quarter. The actual payment period of a taxpayer
shall be determined by the competent tax authorities
according to the amount of the tax payable of the
taxpayer; and tax that cannot be paid in regular periods
may be paid on transaction basis.
纳税人以1个月或者1个季度为1个纳税期的,自期满之日起15日内申报纳税;以1日、3日、5日、10日或者15日为1个纳税期的,自期满之日起5日内预缴税款,于次月1日起15日内申报纳税并结清上月应纳税款。
Taxpayers that adopt one month or one quarter as an
payment period shall report and pay taxes within fifteen
days of the end of the period. If a payment period of
one day, three days, five days, ten days or fifteen days
is adopted, the tax shall be prepaid within five days of
the expiration of the period and reported and paid
within fifteen days from the first day of the following
month with settlement of any balance of tax payable of
the previous month.
扣缴义务人解缴税款的期限,依照前两款规定执行。
The cut-off time for the withholding persons to release
the tax shall be implemented in accordance with the
above-mentioned two paragraphs.
第二十四条 纳税人进口货物,应当自海关填发海关进口增值税专用缴款书之日起15日内缴纳税款。
Article 24 Taxpayers importing goods shall pay taxes
within fifteen days after the issuance of the special
letter of payment of customs import VAT by the customs
office.
第二十五条 纳税人出口货物适用退(免)税规定的,应当向海关办理出口手续,凭出口报关单等有关凭证,在规定的出口退(免)税申报期内按月向主管税务机关申报办理该项出口货物的退(免)税。具体办法由国务院财政、税务主管部门制定。
Article 25 Taxpayers exporting goods with applicable
exemption and refund of tax shall, upon completion of
export procedures with the customs office, apply for tax
refund and exemption on those export goods to the tax
authorities within the prescribed period of export tax
refund and exemption report on a monthly basis by
producing such related vouchers as export declaration
documents, the detailed measures of which shall be
formulated by the competent financial and tax
authorities of the State Council.
出口货物办理退税后发生退货或者退关的,纳税人应当依法补缴已退的税款。
Where the return of goods or the withdrawal of the
customs declaration occurs after the completion of tax
refund on export goods, the taxpayer shall repay the tax
refunded according to law.
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。
Article 26 The collection and administration of VAT
shall be conducted in accordance with the relevant
provisions of the Law of the People’s Republic of China
on Tax Collection and Administration and the
Regulations.
第二十七条 本条例自2009年1月1日起施行。
Article 27 The Regulations shall enter into effect on
January 1, 2009.