Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 28 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the Regulations).
Article 2 The goods mentioned in Article 1 of the Regulations refer to tangible movable property, including electricity, heat and gas.
The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function.
Article 3 The term "selling goods" as mentioned in Article 1 of the Regulations refers to the paid transfer of the ownership of goods.
The provision of processing, repair and replacement services as mentioned in Article 1 of the Regulations refers to the paid provision of processing, repair and replacement services. However, employees employed by units or individual operators that provide processing, repair and replacement services for their own units or employers are not included.
The term "paid" as mentioned in these Detailed Rules includes obtaining money, goods or other economic benefits from the buyer.
Article 4 The following acts of units or individual operators shall be regarded as selling commodities:
(1) Entrusting the goods to others for consignment;
(2) Consignment of goods;
(three) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);
(4) using self-produced or entrusted goods for non-taxable items;
(5) Providing the goods produced, entrusted or purchased as investment to other units or individual operators;
(6) Distributing commodities produced, entrusted or purchased to shareholders or investors;
(seven) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(8) Giving the goods commissioned for production, processing or procurement to others free of charge.
Article 5 Sales activities involving both goods and non-taxable services are mixed sales activities. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and value-added tax is levied; The mixed sales behavior of other units and individuals is regarded as the sales of non-taxable services, and no value-added tax is levied.
Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Taxable services mentioned in the first paragraph of this article refer to services such as transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries that are subject to business tax.
The enterprises, business units and individual operators engaged in the production, wholesale and retail of goods mentioned in the first paragraph of this article include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in non-taxable services.
Article 6 Taxpayers engaged in non-taxable services shall separately account for the sales of goods or taxable services and the sales of non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, its non-taxable services shall be subject to VAT together with the goods or taxable services.
Whether non-taxable services provided by taxpayers should be paid with VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 7 The term "selling goods within the territory of People's Republic of China (PRC)" as mentioned in Article 1 of the Regulations means that the place of shipment or location of the goods sold is within the territory;
The term "selling taxable services in China" as mentioned in Article 1 of the Regulations means that the taxable services sold occur in China.
Article 8 The units mentioned in Article 1 of the Regulations refer to state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises and administrative units, institutions, military units, social organizations and other units.
The "individuals" mentioned in Article 1 of the Regulations refer to individual operators and other individuals.
Article 9 Where an enterprise is leased or contracted to another person for operation, the lessee or contractor shall be the taxpayer.
Article 10 Where a taxpayer sells goods or taxable services at different tax rates and concurrently engages in non-taxable services that are subject to VAT, the non-taxable services shall be subject to a higher tax rate.
Article 11 VAT returned to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to sales return or discount shall be deducted from the output tax in the current period when sales return or discount occurs, and VAT recovered due to purchase return or discount shall be deducted from the input tax in the current period when sales return or discount occurs.
Article 12 The "out-of-price expenses" mentioned in Article 6 of the Regulations refer to handling fees, subsidies, funds, recovered profits, incentive fees, liquidated damages (interest on deferred payment), packaging fees, chartering fees, reserve fees, quality fees, transportation and handling fees, recovery funds, prepaid funds and other various out-of-price expenses. But it does not include the following items:
(a) the output tax charged to the buyer;
(2) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
(3) Prepaid freight that meets the following conditions:
1. The freight invoice of the carrier department is issued to the buyer;
2. The taxpayer transfers the invoice to the buyer.
All extra expenses, no matter how their accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount.
Article 13 In accordance with the provisions of Articles 5 and 6 of these Detailed Rules, if mixed sales and non-taxable services are concurrently engaged, the sales amount shall be the sales amount of goods and non-taxable services and the sales amount of goods or taxable services and non-taxable services respectively.
Article 14 Where a general taxpayer sells goods or taxable services by adopting the pricing method combining the sales amount and the output tax amount, the sales amount shall be calculated in the following way:
Sales including tax
Sales =-
1+ tax rate
Article 15 According to the provisions of Article 6 of the Regulations, taxpayers can choose the national foreign exchange rate (in principle, the middle rate) on the day when the sale takes place or on the day of the current month 1 according to the RMB conversion rate of their foreign exchange settlement sales. Taxpayers should determine the conversion rate in advance, which shall not be changed within one year after determination.
Article 16 If a taxpayer implements the obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods as deemed as sales as listed in Article 4 of these Rules, the sales amount shall be determined in the following order:
(1) According to the average selling price of similar goods of the taxpayer in the current month;
(two) according to the taxpayer's recent average sales price of similar goods;
(3) According to the composition of taxable value. The calculation formula of taxable value is:
Taxable value of components = cost ×( 1+ cost profit rate)
Goods subject to consumption tax shall be subject to consumption tax in taxable value.
The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 17 The purchase price mentioned in the third paragraph of Article 8 of the Regulations includes the price paid to agricultural producers by taxpayers for purchasing duty-free agricultural products and the agricultural specialty tax levied or reduced according to regulations.
The price mentioned in the preceding paragraph refers to the price indicated on the purchase certificate approved by the competent tax authorities.
Article 18 If mixed sales and non-taxable services run concurrently, and the value-added tax should be paid according to the provisions of Articles 5 and 6 of these Detailed Rules, the input tax of non-taxable services and goods purchased by non-taxable services involved in mixed sales can be deducted from the output tax if it meets the provisions of Article 8 of the Regulations.
Article 19 The fixed assets mentioned in Article 10 of the Regulations refer to:
(1) Machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than one year;
(two) the unit value of more than 2000 yuan, and the service life of more than two years does not belong to the production and operation of the main equipment.
Article 20 The non-taxable items mentioned in Article 10 of the Regulations refer to the provision of non-taxable services, the transfer of intangible assets, the sale of real estate and fixed assets under construction.
The newly built, rebuilt, expanded, repaired and decorated buildings by taxpayers belong to the fixed assets under construction as mentioned in the preceding paragraph, regardless of the accounting system.
Article 21 The term "abnormal losses" as mentioned in Article 10 of the Regulations refers to losses other than normal losses in the process of production and operation, including:
Natural disaster losses;
(2) Losses caused by theft, mildew and deterioration of commodities due to poor management;
(3) Other abnormal losses.
Article 22 Under any of the circumstances listed in Item (2) to Item (6) of Article 10 of the Regulations, the input tax on the purchase of goods or taxable services shall be deducted from the input tax incurred in the current period. If the input tax amount cannot be accurately determined, the input tax amount that should be deducted shall be calculated according to the actual cost of the current period.
Article 23 If a taxpayer concurrently engages in tax-exempt items or non-taxable items (excluding fixed assets under construction) and cannot accurately divide the input tax amount that will not be deducted, it shall calculate the input tax amount that will not be deducted according to the following formula.
Sales of tax-free projects in the current month,
Shall not offset the turnover of all non-taxable items in the current month.
Deducted income = department income ×-
Total sales and turnover of the month.
Article 24 The standards for small-scale taxpayers mentioned in Article 11 of the Regulations are as follows:
(a) taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 6,543,800 yuan;
(two) taxpayers engaged in the wholesale or retail of goods, the annual taxable sales below 6.5438+0.8 million yuan.
Individuals, non-enterprise units and enterprises whose annual taxable sales exceed the standard of small-scale taxpayers are regarded as small-scale taxpayers.
Article 25 The sales of small-scale taxpayers do not include their tax payable.
Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula:
Sales including tax
Sales =-
1+ collection rate
Article 26 The sales returned to the buyer by small-scale taxpayers due to sales return or discount shall be deducted from the current sales in which the sales return or discount occurs. Article 27 The term "sound accounting" as mentioned in Article 14 of the Regulations means that the output tax, input tax and tax payable can be accurately calculated according to the accounting system and the requirements of the tax authorities.
Twenty-eighth individual operators who meet the conditions listed in Article 14 of the Regulations may be recognized as general taxpayers with the approval of the branch directly under State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Article 29 Once a small-scale taxpayer is recognized as a general taxpayer, it may not be converted into a small-scale taxpayer.
Article 30 Under any of the following circumstances, the general taxpayer shall calculate the tax payable according to the sales volume and VAT rate, and shall not deduct the input tax or use special VAT invoices.
(a) accounting is not perfect, or can not provide accurate tax information;
(two) meet the conditions of general taxpayers, but do not go through the procedures for the identification of general taxpayers.
Article 31 The scope of some tax-exempt items listed in Article 16 of the Regulations is limited as follows:
(1) The agriculture mentioned in Item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.
Agricultural producers, including units and individuals engaged in agricultural production.
Agricultural products refer to primary agricultural products, and the specific scope is determined by the branch directly under the State Taxation Bureau of People's Republic of China (PRC).
(2) The term "antique books" as mentioned in Item (3) of the first paragraph refers to antique books and second-hand books purchased by the society.
(3) The articles mentioned in Item (8) of the first paragraph refer to goods subject to consumption tax except yachts, motorcycles and automobiles.
Articles for personal use mentioned in Article 8 of these Rules refer to articles for personal use by other individuals.
Article 32 The scope of application of the VAT threshold mentioned in Article 18 of the Regulations is limited to individuals.
The scope of the VAT threshold is as follows:
(1) The threshold for selling goods is 600-2,000 yuan per month.
(2) The threshold for selling taxable services is the monthly sales of 200-800 yuan.
(3) The threshold for each tax payment is 50-80 yuan for each (daily) sales.
The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 25 of these Rules.
The branches directly under the central government shall, within the prescribed scope, determine the applicable threshold in this area according to the actual situation, and report it to State Taxation Administration of The People's Republic of China for the record.
Article 33 The time when the tax liability for selling goods or taxable services stipulated in Item (1) of Article 19 of the Regulations occurs, according to the different sales settlement methods, is as follows:
(a) the sale of goods by direct payment, whether the goods are sent or not, is the day when the sales amount is received or the evidence claiming the sales amount is obtained, and the bill of lading is handed over to the buyer;
(2) Goods sold by means of collection and acceptance or entrusted bank collection shall be the day when the goods are sent out and the collection procedures are completed;
(three) the sale of goods on credit and by installment shall be subject to the payment date agreed in the contract;
(4) If the goods are sold by prepaid payment, it shall be the day when the goods are issued;
(5) Entrusting other taxpayers to sell the goods on a consignment basis is the day when the consignment list sold by the consignment unit is received;
(6) The term "sales of taxable services" refers to the day when services are provided and sales are received or evidence for claiming sales is obtained;
(7) Where a taxpayer sells the goods listed in Items (3) to (8) of Article 4 of these Rules, it shall be regarded as sales, and it shall be the date of goods transfer.
Article 34 If an overseas unit or individual sells taxable services in China and has not set up a business office in China, its agent shall be the withholding agent of the tax payable; If there is no agent, the buyer shall be the withholding agent.
Article 35 Non-fixed business households that sell goods or taxable services to other counties (cities) and fail to report and pay taxes to the competent tax authorities in the place where they sell, shall pay taxes to the competent tax authorities in the place where their institutions are located or where they live.
Article 36 The term "tax authorities" as mentioned in Article 20 of the Regulations refers to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and its subordinate tax collection authorities.
The competent tax authorities and tax collection authorities mentioned in the Regulations and these Detailed Rules refer to the tax authorities above the branches in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 37 The terms "above" and "below" mentioned in these Detailed Rules include the number or the corresponding level.
Article 38 The Ministry of Finance of People's Republic of China (PRC) or State Taxation Administration of The People's Republic of China shall be responsible for the interpretation of these Detailed Rules.
Article 39 These Rules shall come into force as of the date of implementation. 1On September 28th, 984, the Detailed Rules for the Implementation of the People's Republic of China (PRC) VAT Regulations (Draft) and the People's Republic of China (PRC) Product Tax Regulations (Draft) issued by the Ministry of Finance were abolished at the same time.
legal ground
The standards for small-scale taxpayers mentioned in Article 28 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax are as follows:
(1) Taxpayers who are engaged in the production of goods or provide taxable services, and concurrently engage in the wholesale or retail of goods, and whose annual VAT sales (hereinafter referred to as taxable sales) are less than 500,000 yuan (inclusive, the same below);
(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan.
The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.