增值税暂行条例（Provisional Regulations on value added tax）.docVIP

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增值税暂行条例（Provisional Regulations on value added tax）.doc

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增值税暂行条例（Provisional Regulations on value added tax）

增值税暂行条例（Provisional Regulations on value added tax） (promulgated by Decree No. 134th of the State Council of the Peoples Republic of China in November 5, 2008, and revised by the thirty-fourth executive meeting of the State Council in December 13, 1993) Article 1 the units and individuals who sell goods within the territory of the Peoples Republic of China, or provide processing, repair, repair services, and import goods, shall be paid in accordance with the present Regulations for value-added tax payers. Second VAT rates: (1) taxpayers selling or importing goods shall be subject to the provisions of articles (two) and (three) of this article, and the tax rate shall be 17%. (two) taxpayers sell or import the following goods at a rate of 13%: 1. food, edible vegetable oil; 2. tap water, heating, air conditioning, hot water, gas, petroleum, liquefied gas, natural gas, methane gas, coal products for residents; 3. books, newspapers, magazines; 4. feed, chemical fertilizers and pesticides, agricultural machinery, agricultural; 5. other goods as stipulated by the state council. (three) the tax rate for taxpayers exporting goods shall be zero; except as otherwise stipulated by the state council. (four) taxpayers provide processing, repair and repair services (hereinafter referred to as taxable services), with a tax rate of 17%. The adjustment of the tax rate shall be decided by the state council. Third taxpayers who concurrently run goods of different tax rates or taxable services shall separately calculate the sales of goods at different tax rates or taxable services; if the sales amount is not accounted for separately, the tax rate shall be applied at a high rate. Fourth in addition to the provisions of article eleventh hereof, taxpayers selling goods or providing taxable services (hereinafter referred to as selling goods or taxable services), the amount of tax payable balance of output tax for the period after deducting the input tax for the. Formula for calculating tax