1. Self-produced agricultural products sold by agricultural producers
Agriculture: planting, breeding, forestry, animal husbandry and aquaculture.
2. Contraceptive drugs and appliances
3. Old books: old books and old books bought from the society.
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching.
5. Imported materials and equipment provided by foreign governments and international organizations free of charge.
6. Disabled people's organizations directly import articles for the disabled.
7. Goods sold for your own use. Articles for personal use refer to articles used by other individuals themselves.
The Provisional Regulations of People's Republic of China (PRC) on Value-added Tax is a temporary regulation on the collection of value-added tax. The object of collection is "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), and are taxpayers of value-added tax". The revised new VAT regulations and detailed rules will be implemented on June 65438+ 10 1 day, 2009.
20 171October 30th, 19 1 the State Council executive meeting adopted a decision on amending the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). 165438+1October 19, issued by People's Republic of China (PRC) the State Council No.691.
Full text of regulations and amendments:
Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations.
Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.
Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.
Article 4 Except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax minus 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 Where a taxpayer conducts taxable sales, the value-added tax shall be calculated and collected according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which is the output tax. Output tax calculation formula:
Output tax = sales × tax rate
Article 6 Sales amount refers to the total price and other expenses collected by taxpayers in taxable sales activities, but does not include the output tax 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 taxable sales price of 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, labor services, services, intangible assets and real estate 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, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.
The adjustment of deduction items and deduction rate shall be decided by the State Council.
Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.
Article 10 The input tax of the following items shall not be deducted from the output tax:
Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
(four) other projects stipulated by the State Council.
Eleventh small-scale taxpayers taxable sales behavior, the implementation of a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not be deducted from 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%, unless otherwise stipulated in 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 sell labor 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) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was 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 Where a taxpayer conducts taxable sales, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.
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 services in other counties (cities) shall report their business matters to the competent tax authorities where their institutions are located, and report and pay taxes to the competent tax authorities where their institutions are located; If it is not declared, it shall report and pay taxes to the competent tax authorities at the place of sale or where the labor service occurs; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the competent tax authorities in the place where the institution is located shall pay taxes.
(3) Non-fixed business households selling goods or providing services shall report and pay taxes to the competent tax authorities at 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 is located or where it lives.
(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). Domestic units and individuals that sell labor services and intangible assets across borders are within the scope of tax refund (exemption), and shall report to the competent tax authorities for tax refund (exemption) on schedule. 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.
Twenty-seventh taxpayers to pay value-added tax related matters, the State Council or the State Council, the competent departments of finance and taxation after obtaining the consent of the State Council and other provisions, in accordance with the provisions.
Article 28 These Regulations shall come into force on June 65438+1 October1day, 2009.
Modify:
1. Article 1 is amended as: "Units and individuals that sell goods or process, repair and repair services (hereinafter referred to as services), intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations."
Two, the first paragraph of Article 2 is amended as: "VAT rate:
"(1) Unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.
"(2) Taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, the tax rate is 1 1%:
"1. Agricultural products such as grain, edible vegetable oil and edible salt;
"2. Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;
"3. Books, newspapers, magazines, audio-visual products and electronic publications;
"4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
"5. Other goods specified by the State Council.
"(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
"(4) Taxpayers export goods with zero tax rate; However, unless otherwise stipulated by the State Council.
"(5) Domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero."
3. Amend "selling goods or providing taxable services" in the first paragraph of Article 4 to "selling goods, services, intangible assets and real estate (hereinafter referred to as taxable sales)"; The term "selling goods or taxable services" in Article 5, Paragraph 1 of Article 6, Article 7, Paragraph 1 of Article 11 and Item 1 of Paragraph 1 of Article 19 is amended as "taxable sales occur".
4. The words "purchasing goods or accepting taxable services" in the first paragraph of Article 8 and "purchasing goods or taxable services" in Article 9 are amended as "purchasing goods, services, intangible assets and real estate".
The "input tax calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoice or sales invoice of agricultural products" in Item (3) of Paragraph 2 of Article 8 is amended as "input tax calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the purchase invoice or sales invoice of agricultural products, unless otherwise stipulated by the State Council".
Delete Item 4 of Paragraph 2 of Article 8 and add one item as Item 4: "(4) The value-added tax amount indicated in the tax withholding payment book obtained from the tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals".
5. Article 10 is amended as: "The input tax of the following items shall not be deducted from the output tax:
"(1) Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption;
"(two) abnormal losses of purchased goods and related labor and transportation services;
"(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
"(4) Other projects specified by the State Council."
6. Article 12 is amended as: "The VAT rate of small-scale taxpayers is 3%, unless otherwise stipulated by the State Council."
Seven, the first and second paragraphs of article twenty-first "sales of goods or taxable services" is amended as "taxable sales"; Item 1 of Paragraph 2 is amended as: "(1) The buyer of taxable sales is an individual consumer"; Delete paragraph 2, item 3.
8. Article 22, paragraph 1, item 2 is amended as: "(2) When a fixed business sells goods or services in another county (city), it shall declare the business matters of going out to the competent tax authorities where its institution is located, and declare and pay taxes to the competent tax authorities where its institution is located; If it is not declared, 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 at the place of sale or where the labor service occurs, the tax payment shall be made by the competent tax authorities at the place where the institution is located "; The term "selling goods or taxable services" in Item (3) of the first paragraph is amended as "selling goods or services".
Nine, in the first paragraph of Article 25, before the specific measures are formulated by the competent departments of finance and taxation of the State Council, the provisions on tax refund (exemption) for cross-border sales services and intangible assets of domestic units and individuals are added, and the tax refund (exemption) is reported to the competent tax authorities on schedule.
10. One article is added as Article 27: "Where the relevant matters concerning taxpayers' payment of value-added tax are otherwise stipulated by the financial and tax authorities of the State Council or the State Council approved by the State Council, such provisions shall prevail. "
In addition, some articles have been revised.
This decision shall come into force as of the date of promulgation.