Article 1 Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
Article 2 VAT rate:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
The adjustment of tax rate is decided by the State Council.
Article 3 Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.
Article 4 Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Article 5 When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer shall be the output tax. Output tax calculation formula:
Output tax = sales × tax rate
Article 6 Sales amount refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling goods or taxable services, but does not include the output tax that has been collected.
Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
Article 7 If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:
Input tax = transportation expense amount × deduction rate
The adjustment of deduction items and deduction rate shall be decided by the State Council.
Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.
Article 10 The input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.
Article 11 When selling goods or taxable services, small-scale taxpayers shall use simple methods to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales × collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
Twelfth small-scale taxpayers value-added tax collection rate of 3%.
The adjustment of the collection rate is decided by the State Council.
Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.
Article 14 Taxpayers importing goods shall calculate the tax payable according to the tax rates stipulated in taxable value and Article 2 of these Regulations. Composition of taxable value and calculation formula of tax payable;
Composition taxable value = duty paid price+customs duty+consumption tax.
Taxable amount = component taxable amount × tax rate
Article 15 The following items shall be exempted from value-added tax:
(1) Self-produced agricultural products sold by agricultural producers;
(2) Contraceptive drugs and devices;
(3) old books;
(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;
(six) articles for the disabled directly imported by organizations for the disabled;
(7) selling articles for personal use.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Article 16 Where a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed.
Seventeenth taxpayers' sales did not reach the value-added tax threshold stipulated by the competent departments of finance and taxation in the State Council, and were exempted from value-added tax; Those who reach the threshold shall calculate and pay value-added tax in accordance with the provisions of these regulations.
Article 18 Where China people and overseas units or individuals provide taxable services in China and have no business offices in China, their domestic agents shall be the withholding agents; If there is no agent in China, the buyer shall be the withholding agent.
Article 19 Time of occurrence of VAT tax obligation:
(1) For the sale of goods or taxable services, it is the day when the sales price is received or the evidence for claiming the sales price is obtained; If the invoice is issued first, it is the day of invoice issuance.
(2) the date of customs declaration and import of the imported goods.
The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.
Article 20 Value-added tax shall be collected by tax authorities, and value-added tax on imported goods shall be collected by customs.
Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(1) Selling goods or taxable services to consumers;
(2) Tax exemption provisions shall apply to the sale of goods or taxable services;
(3) Small-scale taxpayers sell goods or taxable services.
Article 22 VAT payment place:
(a) fixed business households to the local competent tax authorities to declare and pay taxes. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located.
(2) Fixed business households selling goods or taxable services in other counties (cities) shall apply to the competent tax authorities where their institutions are located for issuing tax management certificates for overseas business activities, and report and pay taxes to the competent tax authorities where their institutions are located; If no certificate is issued, it shall report and pay taxes to the competent tax authorities at the place of sale or where the labor service occurs; If the tax payment is not reported to the competent tax authorities in the place where the sales or services occur, the competent tax authorities in the place where the agency is located shall make up the tax payment.
(3) Non-fixed business households selling goods or taxable services shall report and pay taxes to the competent tax authorities in the place where the goods are sold or where the services occur; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the tax shall be paid by the competent tax authorities in the place where the institution or domicile is located.
(4) Imported goods shall be declared and paid to the customs at the place of declaration.
Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside.
Article 23 The tax payment period of value-added tax is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.
Article 24 Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment form for import value-added tax.
Article 25 Where the provisions on tax refund (exemption) apply to export goods, taxpayers shall go through the export formalities with the customs, and report the tax refund (exemption) of export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption). The specific measures shall be formulated by the competent departments of finance and taxation of the State Council.
If the export goods are shipped or returned after the tax refund, the taxpayer shall pay the tax refund according to law.
Twenty-sixth VAT collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law" and the relevant provisions of this Ordinance.
Article 27 These Regulations shall come into force on June 1 2009.