增值税暂行条例中英文对照Word文件下载.doc
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i.Foodgrains,ediblevegetableoils;
2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品;
ii.Tapwater,heating,airconditioning,hotwater,coalgas,lipuefiedpetroleumgas,naturalgas,methanegas,coal/charcoalproductsforhouseholduse;
3.图书、报纸、杂志;
iii.Books,newspapers,magazines;
4.饲料、化肥、农药、农机、农膜;
iv.Feeds,chemicalfertilizers,agriculturalchemicals,agriculturalmachineryandcoveringplasticfilmforfarming;
5.国务院规定的其他货物。
v.OthergoodsasregulatedbytheStateCouncil.
(三)纳税人出口货物,税率为零;
但是,国务院另有规定的除外。
(3)Fortaxpayersexportinggoods,thetaxrateshallbe0%,exceptasotherwisestipulatedbytheS-tateCouncil.
(四)纳税人提供加工、修理修配劳务(以下简称应税劳务),税率为17%。
(4)Fortaxpayerprovidungprocessing,repairsandreplacementservices(hereimafterreferredtoas“t-axablesservices”),thetaxrateshallbe17%.
税率的调整,由国务院决定。
AnyadjustmentstothetaxratesshallbedeterminedbytheStateCouncil.
第三条纳税人兼营不同税率的货物或者应税劳务,应当分别核算不同税率货物或者应税劳务的销售额。
未分别核算销售额的,从高适用税率。
Article3Fortaxpayersdealingingoodsorprovidingtaxableserviceswithdifferenttaxratesshallbeacco-untedforseparately.Ifthesalesamountshavenotbeenaccountedforseparately,thehighertaxr-atsshallapply.
第四条除本条例第十三条规定外,纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务),应纳税额为当期销项税额抵扣当期进项税额后的余额。
应纳税额计算公式:
Article4ExceptasstipuatedinArticle13oftheseRegulations,fortaxpayersengagedinthesalesofgoodsortheprovisionoftaxableservices(hereinfterreferredtoas“sellinggoodsortaxableservices”),thetaxpayableshallbethebalanceofoutputtaxfortheperiodafterdeductingtheinputtaxfortheperiod.Theformulaforcomputingthetaxpayableisasfollows:
应纳税额=当期销项税额-当期进项税额
Taxpayable=Outputtaxpayablefortheperiod-Inputtaxfortheperiod
因当期销项税额小于当期进项税额不足抵扣时,其不足部分可以结转下期继续抵扣。
Iftheoutputtaxfortheperiodislessthanandinsufficienttooffsetagainsttheinputtaxfort-heperiod,theexcessinputtaxcanbecarriedforwordforset-offinthefollowingperiods.
第五条纳税人销售货物或者应税劳务,按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额,为销项税额。
销项税额计算公式:
Article5Fortaxpayerssellinggoodsortaxableservices,theoutputtaxshallbetheVATpayablecalculatedbasedonthesalesamountsandthetaxratesprescribedinArticle2oftheseRegulationsandcollectedfromthepurchasers,Theformulaforcomputingtheoutputtaxisasfollows:
销项税额=销售额x税率
Outputtax=Salesamount*Taxrate
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用,但是不包括收取的销项税额。
Article6Thesalesamountshallbethetotalconsiderationandallotherchargesreceivablefromthepurchasersbythetaxpayersellinggoodsortaxableservices,butexcludingtheoutputtaxcollectible,Thesalesamountshallbecomputedinrenminbi.
销售额以人民币计算。
纳税人以外汇结算销售额的,应当按外汇市场价格折合成人民币计算。
Thesalesamoumntofthetaxpayersettledinforeigncurrenciesshallbeconvertedintorenminbiaccordingtotheexchangerateprevailingintheforeignexchamgemarket.
第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额。
Article7Wherethepriceusedbythetaxpayerinsellinggoodsortaxableservicesisobviouslylowandwithoutproperjustification,thesalesamountshallbedeterminedbythecompetenttaxauthorities.
第八条纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务),所支付或者负担的增值税额为进项税额。
Article8Fortaxpayerswhopurchasegoodsorreceivetaxableservices(hereibafterreferredtoas“purchasinggoodsortaxableservices”),VATpaidorborneshallbetheinputtax.
准予从销项税额中抵扣的进项税额,除本条第三款规定情形外,限于下列增值税扣税凭证上注明的增值税额:
Theamoutofinputtaxthatcanbecreditedagainsttheoutputtax,otherthanthesituationsspecifiedinParagraph3ofthisArticle,shallberestrictedtotheamountofVATpayableasindicatedonthefollowingVATcreditdocument:
(一)从销售方取得的增值税专用发票上注明的增值税额;
(1)VATindicatedinthespecialVATinvoicesobtainedfromthesellers;
(二)从海关取得的完税凭证上注明的增值税额。
(2)VATindicatedonthepaymentreceiptsobtainedfromthecustomsoffice.
购进免税农业产品准予抵扣的进项税额,按照买价和10%的扣除率计算。
进项税额计算公式:
Thecteditableinputtaxforthepurchasingoftaxexemptagriculturalproductsiscalculatedbasedonadeemeddeductionrateat10%ontheactualpurchasingprice.Theformulaforcalculatingtheinp-uttaxisasfollows:
进项税额=买价x扣除率
Inputtax=Purchasingprice*Deductionrate
第九条纳税人购进货物或者应税劳务,未按照规定取得并保存增值税扣税凭证,或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的,其进项税额不得从销项税额中抵扣。
Article9WheretaxpayerspurchasinggoodsortaxableserviceshavenotobtainedandkepttheVATcteditdocumentinaccordancewiththeregulations,ortheVATpayableandotherrelevantitemsinaccordancewiththeregulationsarenotindicatedontheVATcreditdocument,noinputtaxshallbecteditedagainsttheoutputtax.
第十条下列项目的进项税额不得从销项税额中抵扣:
Article10Inputtaxonfollowingitemsshallnotbecreditedagainsttheoutputtax:
(一)购进固定资产;
(1)Fixedassetspurchased;
(二)用于非应税项目的购进货物或者应税劳务;
(2)Goodspurchasedortaxableservicesusedforno-n-taxanleitems;
(三)用于免税项目的购进货物或者应税劳务;
(3)Goodspurchasedortaxableservicesusedforgr-oupwelfareorpersonalconsumption;
(四)用于集体福利或者个人消费的购进货物或者应税劳务;
(4)Goodspurchasedortaxableservicesusedforgroupwelfareorpersonalconsumption;
(五)非正常损失的购进货物;
(5)AbnormallossesofGoodspurchased;
(六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
(6)Goodspurchasedortaxableservicesconsumedintheproductionofwork-in-progressorfinishedgoodswhichsufferabnormallosses.
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。
Article11Small-scaletaxpayersengagedinsellinggoodsortaxableservicesshalluseasimplifiedmethodforcalculatingthetaxpayable.
小规模纳税人的标准由财政部规定。
Thectiteriaforsmall-scaletaxpayerssellbereg-ulatedbytheMinistryofFinance.
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%。
Articke12Therateleviableonthesmall-scaletaxpayersgoodsortaxableservicesshallbe6%.
征收率的调整由国务院决定。
AnyadjustmenttotheleviablerateshallbedeterminedbytheStateCouncil.
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。
Anticle13Forsmall-scaletaxpayerssellinggoodsortaxableservices,thetaxpayableshallbecalculatedbasedonthesalesamountandtheleviablerateprescribedonArticle12oftheseRegulations.Noinputtaxshallbecreditable.Theformulaforcalculatingthetaxpayableisasfollows:
应纳税额=销售额x征收率
Taxpayable=Salesamount*leviablerate.
销售额比照本条例第六条、第七条的规定确定。
ThesalesamountshallbedeterminedonaccordancewiththestipulationsofArticle6andArticle7oftheseRegulations.
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。
Article14Small-scaletaxpayerswithsoundaccountingwhoca-nprovideaccuratetaxationinformationmay,upontheapprovalofthecompetenttaxauthorities,notbetreatedassmall-scaletaxpayers,Thetaxpayableshallbeconmputedpursuanttotherelevantst-ipulationsoftheseRegulations.
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:
Article15Fortaxpayersimportinggoods,taxpayableshallbecomputedbasedonthecompositeassessablepriceandthetaxratesprescribedinArticle2oftheseRegulatoins.Notaxwillbecredited.Theformulasforcomputingthecompositeassessablepriceandthetaxpayableareasfollows:
组成计税价格=关税完税价格+关税+消费税
Compositeassessableprice=Customsdutiablevalue+CustomsDuty+ConsumptionTax
应纳税额=组成计税价格x税率
Taxpayable=Compositeassessableprice*Taxrate
第十六条下列项目免征增值税:
Article16ThefollowingitemsshallbeexemptfromVAT:
(一)农业生产者销售的自产农业产品;
(1)Self-producedagriculturalproductssoldbyagriculturalproducers;
(二)避孕药品和用具;
(2)Contraceptivemedicinesanddeviced;
(三)古旧图书;
(3)Antiquebooks;
(四)直接用于科学研究、科学试验和教学的进口仪器、设备;
(4)Importationofinstrumentsandequipmentdirectlyusedinscientificresearch,experimentandeducation;
(五)外国政府、国际组织无偿援助的进口物资和设备;
(5)Importationofmaterialsandequipmentfromforeigngovermentsandinternationalorganizationsasassistancefreeofcharge;
(六)来料加工、来件装配和补偿贸易所需进口的设备;
(6)Equipmentandmacheneryrequiredtobeimportedundercontractprocessing,contractassemblyandcompensationtrade;
(七)由残疾人组织直接进口供残疾人专用的物品;
(7)Articlesimporteddirectlybyorganizationsforthedisabledforspecialusebythedisabled;
(八)销售的自己使用过的物品。
(8)Saleofgoodswhichhavebeenusedbythesellers.
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。
Exciptasstipulatedintheaboveparagrph,theVA-TexemptionandreductionitemsshallberegulatedbytheStateCouncil.Localgovernmentsordepartmentsshallnotregulateanytaxexemptionorreductionitems,
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。
Article17Fortaxpayersengagedintaxexemptortaxreduceditems,thesalesamountsfortaxexemptortaxreduceditemsshallbeaccountedforseparately,Ifthesalesamountshavenotbeenseparatelyaccountedfor,noexemptionorreductionisallowed.
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。
Article18FortaxpayerswhosesalesamountshavenotreachedtheVATminimumthresholdstipulatedbytheMinistryofFinance,theVATsha