中华人民共和国增值税暂行条例 2

第十一条  小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。

 

Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable.

 

小规模纳税人的标准由财政部规定。

 

The ctiteria for small-scale taxpayers sell be reg -ulated by the Ministry of Finance.

 

第十二条  小规模纳税人销售货物或者应税劳务的征收率为6％。

 

Articke 12 The rate leviable on the small-scale taxpayers goods or taxable services shall be 6%.

 

征收率的调整由国务院决定。

 

Any adjustment to the leviable rate shall be deter mined by the State Council.

 

第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：

 

Anticle 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate presc ribed on Article 12 of these Regulations. No input tax shall be creditable.The formula for calculati ng the tax payable is as follows:

 

  应纳税额＝销售额ｘ征收率

 

Tax payable = Sales amount * leviable rate.

 

销售额比照本条例第六条、第七条的规定确定。

 

The sales amount shall be determined on accordance with the stipulations of Article 6 and Article 7 of these Regulations.

 

第十四条  小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。

 

Article 14 Small-scale taxpayers with sound accounting who ca -n provide accurate taxation information may,upon the approval of the competent tax authorities, not be treated as small-scale taxpayers, The tax paya ble shall be conmputed pursuant to the relevant st -ipulations of these Regulations.

 

第十五条  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，不得抵扣任何税额。组成计税价格和应纳税额计算公式：

 

Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of thes e Regulatoins. No tax will be credited. The formul as for computing the composite assessable price an d 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ｘ税率

 

Tax payable = Composite assessable price * Tax rate

 

第十六条  下列项目免征增值税：

 

Article 16 The following items shall be exempt from VAT:

 

（一）农业生产者销售的自产农业产品；

 

(1)Self-produced agricultural products sold by agr icultural producers;

 

（二）避孕药品和用具；

 

(2)Contraceptive medicines and deviced;

 

（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 direct ly used in scientific research, experiment and edu cation;

 

（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 for eign goverments and international organizations as assistance free of charge;

 

（六）来料加工、来件装配和补偿贸易所需进口的设备；

 

(6)Equipment and machenery required to be imported under contract processing, contract assembly and compensation trade;

 

（七）由残疾人组织直接进口供残疾人专用的物品；

 

(7)Articles imported directly by organizations for the disabled for special use by the disabled;

 

（八）销售的自己使用过的物品。

 

(8)Sale of goods which have been used by the selle rs.

 

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。

 

Excipt as stipulated in the above paragrph, the VA -T exemption and reduction items shall be regulate d by the State Council. Local governments or depar tments shall not regulate any tax exemption or red uction items,

 

第十七条  纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。

 

Article 17 For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax red uced items shall be accounted for separately, If t he sales amounts have not been separately accounte d for, no exemption or reduction is allowed.

 

第十八条  纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。

 

Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Minist ry of Finance, the VAT shall be sxempt.

 

第十九条  增值税纳税义务发生时间：

 

Article 19 The time at which a liability to VAT arises is as follows:

 

（一）销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。

 

(1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.

 

（二）进口货物，为报关进口的当天。

 

(2)For importation of goods, it is the date of imp -ort declaration.

 

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 authoritie -s.

 

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 on self-used articles brought or mailed into C -hina by individuals shall be levied together with Customs Duty. The detailed measures shall be form -ulated by the Tariff Policy Committee of the Stat -e Council together with the relevant departments.

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