中华人民共和国增值税暂行条例中英文版
中华人民共和国营业税暂行条例中英对照
中华人民共和国营业税暂行条例中英对照中华人民共和国营业税暂行条例PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESSTAX第一条在中华人民共和国境内提供本条例规定的劳务(以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳营业税。
Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as 'taxable services'), the transfer of intangible assets or the sale of immovable properties within the territory of the People's Republic of China shall be taxpayers of Business Tax (hereinafter referred to be 'taxpayers'), and shall pay Business Tax in accordance with these Regulations.第二条营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
Article 2 The taxable items and tax rates of Business Tax shall be determined in accordance with the <Business Tax Taxable Items and Tax Rates Table> attached to these Regulations.税目、税率的调整，由国务院决定。
中华人民共和国增值税暂行条例
中华人民共和国增值税暂行条例(1993年12月13日中华人民共和国国务院令第134号公布2008年11月5日国务院第34次常务会议修订通过根据2016年2月6日《国务院关于修改部分行政法规的决定》第一次修订根据2017年11月19日《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》第二次修订) 第一条在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务)，销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：(一)纳税人销售货物、劳务、有形动产租赁服务或者进口货物，除本条第二项、第四项、第五项另有规定外，税率为17%。
(二)纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，税率为11%：1.粮食等农产品、食用植物油、食用盐;2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品;3.图书、报纸、杂志、音像制品、电子出版物;4.饲料、化肥、农药、农机、农膜;5.国务院规定的其他货物。
(三)纳税人销售服务、无形资产，除本条第一项、第二项、第五项另有规定外，税率为6%。
(四)纳税人出口货物，税率为零;但是，国务院另有规定的除外。
(五)境内单位和个人跨境销售国务院规定范围内的服务、无形资产，税率为零。
税率的调整，由国务院决定。
第三条纳税人兼营不同税率的项目，应当分别核算不同税率项目的销售额;未分别核算销售额的，从高适用税率。
第四条除本条例第十一条规定外，纳税人销售货物、劳务、服务、无形资产、不动产(以下统称应税销售行为)，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：应纳税额=当期销项税额-当期进项税额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。
第五条纳税人发生应税销售行为，按照销售额和本条例第二条规定的税率计算收取的增值税额，为销项税额。
增值税暂行条例中英文对照
中华人民共和国增值税暂行条例The Provisional Regulations of the People…s Republic of China on Value-Added Tax第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales of goods，provision of processing，repairs and replac ement services，and the importation of goods within the territory of the People“s Republic of China are taxpayers of Value-Added Tax （heteinafter referred to as ”taxpayers“），and shall pay VAT in acco rdance with these Regulations.第二条增值税税率：Article 2 VAT rates：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。
（1）For taxpayers selling or importing goods，other than those stipulated in items （2）and （3）of this Article，the tax rate shall be 17%.（二）纳税人销售或者进口下列货物，税率为13％：（2）For taxpayers selling or importing the following goods，the tax rate shall be 13%：1.粮食、食用植物油；i.Food grains，edible vegetable oils；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. Tap water，heating，air conditioning，hot water，coal gas，lipuefied petroleum gas，naturalgas，methane gas，coal/charcoal products for household use；3.图书、报纸、杂志；iii. Books，newspapers，magazines；4.饲料、化肥、农药、农机、农膜；iv. Feeds，chemical fertilizers，agricultural chemicals，agricultural machinery and covering plastic film for farming；5.国务院规定的其他货物。
【中英文】中华人民共和国增值税暂行条例实施细则
中华人民共和国增值税暂行条例实施细则(英文版) 发布部门：财政部中华人民共和国财政部发布文号：分类导航：所属类别：部委行业规章发布日期：1993-12-25关键字：DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX(Ministry of Finance: 25 December 1993)Article 1These Detailed Rules are formulated in accordance with the stipulations of Article 28 of the <Provisional Regulations of the People's Republic of China onValue-Added Tax> (hereinafter referred to as "the Regulations").Article 2"Goods" as mentioned in Article 1 of the Regulations refers totangible moveable goods, including electricity, heat, and gas."Processing" as mentioned in Article 1 of the Regulations refers tothe business of contracting to process goods, where the contractorsupplies the raw material and major materials and the subcontractor manufactures the goods in accordance with the requirements of thecontractor and receives a processing fee."Repairs and replacement" as mentioned in Article 1 of theRegulations refers to the business of contracting to carry out repairs ofdamaged or malfunctioned goods, so as to restore the goods to theiroriginal conditions and functions."Sales of goods" as mentioned in Article 1 of the Regulations refersto the transfer of the ownership of goods for any consideration."Provision of processing, repairs and replacement services" as mentioned in Article 1 of the Regulations refers to the provision of processing, repairs and replacement services for any consideration. However the provision of processing, repairs and replacement services by the staff employed by the units or individual business operators for their units or employers shall not be included."Consideration" as mentioned in these Detailed Rules includes money, goods or any economic benefit obtained from the purchasers.Article 4The following activities of units or individual operators shall be deemed as sales of goods:(1) Consignment of goods to others for sale;(2) Sale of goods under consignment;(3) Transfer of goods from one establishment to other establishments for sale by a taxpayer that maintains two or more establishments and adopts consolidated accounting, unless the relevant establishments are maintained in the same county (or city);(4) Application of self-produced or processed goods to produce non-taxable items;(5) Provision of self-produced, processed or purchased goods to other units or individual operators as investments;(6) Distribution of self-produced, processed or purchased goods to shareholders or investors;(7) Use of self-produced or processed goods for collective welfare or personal consumption;(8) Giving out self-produced, processed or purchased goods to others as free gifts.A sales activity that involves goods and non-taxable services shallbe a mixed sales activity. Mixed sales activities of enterprises, enterprise units or individual business operators engaged in production, wholesaling or retailing of goods shall be regarded as sales of goods which shall be subject to VAT. Mixed sales activities of other units or individuals shall be regarded as sales of non-taxable services which shallnot be subject to VAT.Whether a taxpayer's sales activity is a mixed sales activity shallbe determined by the tax collecting authorities under the State Administration of Taxation."Non-taxable services" as mentioned in the first paragraph of this Article refers to the services subject to Business Tax within the scope ofthe taxable items of communications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment, and service industries."Enterprises, enterprise units or individual business operators engaged in production, wholesaling or retailing of goods" as mentioned in the first paragraph of this Article includes enterprises, enterpriseunits, and individual business operators principally engaged in the production, wholesaling or retailing of goods and also engaged innon-taxable services.Article 6Taxpayers also engaged in non-taxable services shall account separately for the sales amount of goods and taxable services andnon-taxable services. Without separate accounting or where accurate accounting cannot be made, the non-taxable services and goods and taxable services shall together be subject to VAT.Whether non-taxable services so engaged by the taxpayer shall be subject to VAT shall be determined by the tax collecting authorities underthe State Administration of Taxation."Sales of goods within the territory of the People's Republic of China" (hereinafter referred to as "within the territory") as mentioned in Article 1 of the Regulations refers to the place of despatch or the location of the goods sold is within the territory."Sales of taxable services in the territory" as mentioned in Article1 of the Regulations refers to the sales of taxable services that takes place within the territory.Article 8"Units" as mentioned in Article 1 of the Regulations refers toState-owned enterprises, collectively owned enterprises, privately- owned enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations and other units."Individuals" as mentioned in Article 1 of the Regulations refers to individual business operators and other individuals.Article 9For enterprises which lease or contract to others for management, the lessees or the sub-contractors shall be the taxpayers.Article 10Taxpayers selling goods or taxable services with different tax rates and also engaged in non-taxable services which shall be subject to VAT, the highest of the tax rates on goods or taxable services shall apply tothe non taxable services.Article 11For taxpayers other than small-scale taxpayers (hereinafter referredto as "general taxpayers"), the VAT refundable to purchasers due to returns inward or discount allowed shall be deducted from the output tax for the period in which the returns inward or discount allowed takes place. The VAT recovered due to the returns outward or discount received shall be deducted from the input tax for the period in which the returns outward or discount received takes place."Other charges" as mentioned in Article 6 of the Regulations refersto handling fees, subsidies, funds, fund raising fees, profits sharing, incentive bonus, damages on breach of contract (interest on deferred payments), packaging charges, rentals on packaging materials, contingency charges, quality charges, freight and loading and unloading charges, commissioned receipts, commissioned payments and charges of any other nature which is in addition to the price charged to the purchaser. The following items nevertheless shall not be included:(1) Output VAT collected from purchasers;(2) Consumption Tax withheld on processing of consumer goods subject to Consumption Tax;(3) Disbursement of freight charges that satisfies both the following conditions;1. A freight invoice of transportation department was issued to the purchaser; and2. The same invoice is turned over by the taxpayer to the purchaser.All other charges, regardless of the accounting treatment under the accounting system adopted, shall be included in the sales amount in computing the tax payable.Article 13Where the taxpayer is engaged in mixed sales activities and thenon-taxable services that are subject to VAT in accordance with Article 5and Article 6 of these Detailed Rules, his sales amount shall be respectively the sum the his sales amounts of goods and non-taxable services, or the sum of the sales amounts of goods or taxable services and the non-taxable services.Article 14For general taxpayers selling goods or taxable services that adoptthe pricing method of combining the sales amount and the output tax, the sales amount shall be computed according to the following formula:Sales amount including taxSales amount = --------------------------------------1 + tax rateArticle 15Pursuant to the stipulations of Article 6 of the Regulations, if a taxpayer settles the sales amount in foreign exchange, the Renminbi conversion rate for the sales amount to be selected can be the foreign exchange rate quoted by the State (the average rate in Principle) prevailing on the date or that on the first day of the month in which the sales take place. Taxpayers shall determine in advance the conversion rate to be adopted. Once determined, no change is allowed within 1 year. Article 16For taxpayers whose prices are obviously low and without proper justification as mentioned in Article 7 of the Regulations, or have activities of selling goods as listed in Article 4 of these Detailed Rulesbut without invoiced sales amounts, the sales amount shall be determined according to the following sequence:(1) Determined according to the average selling price of the taxpayeron the same goods in the same month;(2) Determined according to the average selling price of the taxpayeron the same goods in the recent period;(3) Determined according to the composite assessable value. The formula of the composite assessable value shall be:Composite assessable Value = Cost X (1 + cost plus margin)For goods subject to Consumption Tax, the composite assessable value shall include Consumption Tax payable."Cost" in the formula refers to the actual costs of products sold forsales of self-produced goods; and the actual costs of purchases for salesof purchased goods. The rate of cost-plus margin in the formula shall be determined by the State Administration of Taxation.Article 17The "Purchase price" as mentioned in Paragraph 3, Article 8 of the Regulations includes the price paid by taxpayers to agricultural producers for purchasing tax-exempt agricultural products and the Agricultural Special Product Tax withheld according to the regulations.The "price paid" as mentioned in the preceding paragraph refers to the price specified on the purchasing voucher approved for use by the competent tax authorities.Article 18For mixed sales activities and non-taxable services which are subject to VAT according to the stipulations of Article 5 and Article 6 of these Detailed Rules, the input tax on goods purchased for use in the non-taxable services involved in the mixed sales activities or in the non-taxable services that satisfies the stipulations of Article 8 of the Regulations is allowed to be credited from the output tax.Article 19"Fixed assets" as mentioned in Article 10 of the Regulationsrefers to:(1) Machinery, mechanical apparatus, means of transport, and other equipment, tools and apparatus related to production or business operations with a useful life of more than one year;(2) Article that are not the main equipment for production or business operations but with a unit value of more than 2000 yuan and a useful life of more than two years.Article 20"Non-taxable items" as mentioned in Article 10 of the Regulations refers to the provision of non-taxable services, the transfer of intangible assets, the sales of immovable properties and fixed assets under construction, etc.The construction, re-construction, expansion, repairing and decoration of buildings by the taxpayer, regardless of the accountingtreatment under the accounting system adopted, shall be included in the "fixed assets under construction" as mentioned in the proceeding paragraph.Article 21"Abnormal losses" as mentioned in Article 10 of the Regulations refers to losses other than the normal wear and tear in the course of production or business operations. They include:(1) Losses due to natural disasters;(2) Losses due to theft, spoilage or deterioration, etc., resultingfrom improper management;(3) Other abnormal losses.Article 22Where input tax has already been claimed on goods purchased or taxable services under the circumstances listed in Paragraphs (2) to (6) in Article 10 of the Regulations, the input tax of these goods purchased or taxable services shall be deducted from the input tax of that period.If that input tax cannot be determined accurately, the input tax to be deducted shall be computed based on the actual costs of that period. Article 23For taxpayers engaged in tax-exempt items or non-taxable items (not including fixed assets under construction) and where the input tax cannot be determined accurately, the non-creditable input tax shall be computed according to the following formula:Sum of the sales amounts oftax-exempt items andturnover of non-taxableNon-creditable Total input tax items of the month= x --------------------in put tax of the month Sum of the total salesamount and turnover ofthe monthArticle 24The standards for small-scale taxpayers as mentioned in Article 11 of the Regulations are as follows:(1) Taxpayers engaged in the production of goods or the provision of taxable services, and taxpayers engaged principally in the production of goods or provision of taxable services but also in wholesaling or retailing of goods, the annual sales amount of which subject to VAT (hereinafter referred to as "taxable sales amount") is below 1 million yuan;(2) Taxpayers engaged in wholesaling or retailing of goods, the annual taxable sales amount of which is below 1.8 million yuan.Regardless whether the annual taxable sales amounts exceed the standards for small-scale taxpayers, individuals, non-enterprise units, and enterprises which do not often have taxable activities, are chargeable as small-scale taxpayers.Article 25The sales amount of small-scale taxpayers does not include the tax payable.For small-scale taxpayers selling goods or providing taxable services that adopt the method of setting prices by combining the sales amount and the tax payable, the sales amount is computed according to the following formula:Sales amount including taxSales amount = --------------------------------------1 + Assessable rateArticle 26For small-scale taxpayers, the sales amount refunded to the purchasers due to returns inward or discount allowed shall be deducted from the sales amount for the period in which the returns inward ordiscount allowed occurs.Article 27"Sound accounting" as stated in Article 14 of the Regulations refersto the capability of accurately accounting for the output tax, input taxand tax payable in accordance with the accounting regulations and the requirements of the tax authorities.Article 28Individual operators that satisfy the conditions as prescribed in Article 14 of the Regulations and after the approval of the bureaux directly under the State Administration of Taxation can be confirmed as general taxpayers.Article 29Once the small-scale taxpayers have been confirmed as general taxpayers, they cannot be reclassified as small-scale taxpayers.Article 30General taxpayers in any of the following circumstances shall compute the tax payable based on the sales amount and according to the VAT rates, but no input tax can be credited and special VAT invoices shall not be used:(1) The accounting system is unsound or cannot provide accurate tax information;(2) The conditions of general taxpayers are satisfied but the taxpayer has not applied or processed the confirmation procedures as general taxpayers.Article 31The scope of part of the tax-exempt items listed in Article 16 of the Regulations are prescribed as follows:(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refersto planting, breeding, forestry, animal husbandry and aquatic products industry."Agricultural producers" includes units and individuals engaged inagricultural production."Agricultural products" refers to primary agricultural products. The detailed scope of this definition shall be determined by the taxation bureaux directly under the State Administration of Taxation.(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refersto the ancient books and old books purchased from the public.(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to goods other than yachts, motorcycles, and motor vehicles that are subject to Consumption Tax."Articles which have been used" refers to goods that have been used by "other individuals" as mentioned in Article 8 of these Detailed Rules. Article 32The scope of application of "VAT minimum threshold" as mentioned in Article 18 of the Regulations is limited to individuals.The range of the VAT minimum threshold are stipulated asfollows:(1) The minimum threshold for sales of goods shall be monthly sales amount of 600 to 2000 yuan.(2) The minimum threshold for sales of taxable services shall be monthly sales amount of 200 to 800 yuan.(3) The minimum threshold for assessment on a transaction-by- transaction basis shall be sales amount per transaction (or per day) of 50 to 80 yuan."Sales amount" as mentioned in the preceding paragraph refers to the "sales amount of small-scale taxpayers" as mentioned in the first paragraph of Article 25 of these Detailed Rules.The bureaux directly under the State Administration of Taxation shall determine the minimum threshold locally applicable within the prescribed range and in accordance with the actual conditions and shall report these amounts to the State Administration of Taxation for their records.The timing at which the tax liability arises on the sales of goods or taxable services as prescribed in Item (1), Article 19 of the Regulationsis specified according to the different methods of settlement as follows:(1) For sales of goods under the direct payment method, it shall bethe date on which the sales sum is received or the documented evidence of the right to collect the sales sum is obtained, and the bills of ladingare delivered to purchasers, regardless whether the goods are delivered;(2) For sales of goods where the sales amount is entrusted for collection, including where entrusted to banks for collection, it shall bethe date on which the goods are delivered and the procedures for entrusted collection are completed;(3) For sales of goods on credit or receipt by installments, it shallbe the date of collection agreed according to the contracts;(4) For sales of goods with payment received in advance, it shall bethe date on which the goods are delivered;(5) For sales of goods on a consignment to other taxpayers, it shallbe the date on which the detailed account of consignment sales are received from the consignee;(6) For sales of taxable services, it shall be the date on which the services are provided and the sales sum is received or the documented evidence of the right to collect the sales sum is obtained;(7) For taxpayers that have the activities that are considered assales of goods as listed from Item (3) to Item (8) in Article 4 of these Detailed Rules, it shall be the date on which the goods are transferred. Article 34For overseas units or individuals selling taxable services within the territory but have not set up any business establishment within the territory, the agents shall be the withholding agents for their tax payable. If there are no agents, the purchaser shall be the withholding agent.For business without a fixed base selling goods or taxable servicesin a different county (or city) and have not reported and paid tax withthe competent tax authorities where the sales take place, the competent tax authorities of the location where the establishments are located or where the individual resides shall collect the overdue tax.Article 36"Tax authorities" as mentioned in Article 20 of the Regulations isthe State Administration of Taxation, and the collecting authorities thereunder."The competent tax authorities" and "the collecting authorities" as mentioned in the Regulations and these Detailed Rules refer to branches offices under the State Administration of Taxation at county level and above.Article 37"Above" and "Below" as mentioned in these Detailed Rules also include the figure or the level itself.Article 38These Detailed Rules shall be interpreted by the Ministry of Financeor by the State Administration of Taxation.Article 39These Detailed rules shall be implemented on the date the Regulations come into effect. The <Detailed Rules and Regulations for the Implementation of the Draft Regulations of the People's Republic of China on Value-Added Tax> and the <Detailed Rules and Regulations for the Implementation of the Draft Regulations of the People's Republic of China on Product Tax> promulgated by the Ministry of Finance on September 28, 1984 shall be repealed on the same date.。
中华人民共和国增值税暂行条例
销售额以人 民币计算。纳税人 以人 民币以外
・
３ ・ ８
２０ 年 第 ３ ０９ 期
物 的运 输 费用 和销售 免税 货 物 的运输 费用 。 第 十一 条 小 规 模 纳税 人 销 售 货 物 或 者 应 税
●政 策 法 规
个人 在境 内提 供 应 税 劳 务 ，在 境 内未 设 有 经 营 机 构 的 ，以其境 内代 理 人 为 扣 缴 义 务 人 ；在 境 内没 有代 理人 的 ，以购买 方 为扣缴 义务 人 。 第 十九条 增 值 税纳 税义 务 发生 时 间 ： （ ）销 售货 物或 者应 税 劳务 ，为 收 讫销 售 款 一 项或 者取 得 索 取 销售 款 项 凭 据 的 当天 ；先 开 具 发
应 纳税额 ＝当期销 项税 额 一当期 进项 税额
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 。 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 ： 销 项税 额 ＝销售 额 ｘ税率 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 。
（ 三）购进农产品，除取得增值税专用发票或 者海关进 口增值税 专用缴款 书外 ，按照农产品收 购发票 或者 销售 发 票 上注 明的农 产 品买 价 和 １％ ３ 的扣 除率计 算 的进项 税额 。进 项税 额计算 公 式 ： 进 项税 额 ＝买价 ×扣 除率 （ ）购 进或 者销 售货 物 以及在 生产 经 营过 程 四 中支付运 输 费 用 的 ，按 照运 输 费用 结 算 单 据 上 注 明的运 输费 用 金 额 和 ７ 的扣 除率 计 算 的 进 项税 ％ 额 。进 项税 额计 算公 式 ： 进 项税 额 ＝运输 费用 金额 ×扣 除率 准 予抵 扣 的项 目和 扣 除 率 的 调 整 ，由 国务 院 决定 。 第 九条 纳 税 人 购 进 货 物 或 者 应税 劳务 ，取 得 的增 值税 扣 税 凭 证 不符 合 法 律 、行 政 法 规 或 者 国务 院税务 主 管 部 门 有关 规 定 的 ，其 进 项 税 额 不 得从 销 项税 额 中抵扣 。 第 十条 下 列 项 目的进 项 税 额 不 得从 销 项 税 额 中抵 扣 ： （ ）用于非 增值 税应 税项 目、免征 增值 税 项 一 目、集 体福利 或 者 个 人 消 费 的 购进 货 物 或 者 应 税 劳务 ； （ ）非正 常损失 的购 进货 物及 相关 的应 税 劳 － 务； （ ）非正 常损 失 的在产 品 、产 成 品所 耗 用 的 三 购进货 物 或者应 税 劳务 ； （ 四） 国务 院财 政 、税 务 主管 部 门规定 的 纳税 人自 用消费品 ； （ 五）本条第 （ 一）项至第 （ 四）项规定的货
中华人民共和国增值税暂行条例(附英文)
中华人民共和国增值税暂行条例(附英文)【颁布单位】国务院【颁布日期】19931213【实施日期】19940101【章名】全文第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人(以下简称纳税人) ，应当依照本条例缴纳增值税。
第二条增值税税率：(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：1.粮食、食用植物油；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；3.图书、报纸、杂志；4.饲料、化肥、农药、农机、农膜；5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(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%。
税率的调整，由国务院决定。
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。
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：应纳税额=当期销项税额－当期进项税额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。
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：销项税额=销售额×税率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。
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。
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。
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。
增值税暂行条例实施细则-中英对照
中华⼈民共和国增值税暂行条例实施细则（2011年修订）Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax (Revised in 2011)发文日期: 2011-10-28Promulgation date: 2011-10-28地域: 全国Effective region: NATIONAL颁布机关: 财政部Promulgator: Ministry of Finance文号: 中华⼈民共和国财政部令第65号Document no: Order of the Ministry of Finance No. 65时效性: 现行有效Effectiveness: Effective生效日期: 2011-11-01Effective date: 2011-11-01所属分类: 增值税 ( 税法->流转税->增值税 ) Category: Value-added Tax ( Tax Law->Turnover Tax->Value-added Tax )中华⼈民共和国增值税暂行条例实施细则（2011年修订）Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax (Revised in 2011)中华⼈民共和国财政部令第65号Order of the Ministry of Finance No. 65 2011年10月28日October 28, 2011 （2008年12月18日财政部国家税务总局令第50号公布根据2011年10月28日《关于修改〈中华⼈民共和国增值税暂行条例实施细则〉和〈中华⼈民共和国营业税暂行条例实施细则〉的决定》修订）(Promulgated by the Order of the Ministry of Finance and the State Administration of Taxation No. 50 on December 18, 2008, revised in accordance with the Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax dated October 28, 2001. 第⼀条根据《中华⼈民共和国增值税暂行条例》（以下简称条例），制定本细则。
增值税暂行条例中英文对照
中华人民共和国增值税暂行条例The Provisional Regulations of the People‘s Republic of China on Value-Added Tax第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales of goods，provision of processing，repairs and replac ement services，and the importation of goods within the territory of the People“s Republic of China are taxpayers of Value-Added Tax （heteinafter referred to as ”taxpayers“），and shall pay VAT in acco rdance with these Regulations.第二条增值税税率：Article 2 VAT rates：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。
（1）For taxpayers selling or importing goods，other than those stipulated in items （2）and （3）of this Article，the tax rate shall be 17%.（二）纳税人销售或者进口下列货物，税率为13％：（2）For taxpayers selling or importing the following goods，the tax rate shall be 13%：1.粮食、食用植物油；i.Food grains，edible vegetable oils；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. Tap water，heating，air conditioning，hot water，coal gas，lipuefied petroleum gas，naturalgas，methane gas，coal/charcoal products for household use；3.图书、报纸、杂志；iii. Books，newspapers，magazines；4.饲料、化肥、农药、农机、农膜；iv. Feeds，chemical fertilizers，agricultural chemicals，agricultural machinery and covering plastic film for farming；5.国务院规定的其他货物。
中华人民共和国增值税暂行条例(全文)
中华人民共和国增值税暂行条例（全文）中华人民共和国国务院令第538号《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国增值税暂行条例》公布，自2009年1月1日起施行。
总理温家宝二○○八年十一月十日中华人民共和国增值税暂行条例（1993年12月13日中华人民共和国国务院令第134号发布2008年11月5日国务院第34次常务会议修订通过）第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。
（二）纳税人销售或者进口下列货物，税率为13%：1.粮食、食用植物油；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；3.图书、报纸、杂志；4.饲料、化肥、农药、农机、农膜；5.国务院规定的其他货物。
（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。
（四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。
税率的调整，由国务院决定。
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。
第四条除本条例第十一条规定外，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：应纳税额=当期销项税额－当期进项税额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。
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：销项税额=销售额×税率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。
中华人民共和国增值税暂行条例
中华人民共和国增值税暂行条例第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳增值税。
关联法规：国务院部委规章库(2)条地方法规(3)条第二条增值税税率：(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：1.粮食、食用植物油；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；3.图书、报纸、杂志；4.饲料、化肥、农药、农机、农膜；5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(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%。
税率的调整，由国务院决定。
关联法规：国务院部委规章库(4)条地方法规(9)条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。
关联法规：地方法规(1)条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：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。
关联法规：国务院部委规章库(1)条地方法规(1)条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：销项税额=销售额×税率关联法规：地方法规(1)条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。
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。
关联法规：国务院部委规章库(2)条地方法规(4)条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。
中华人民共和国增值税暂行条例(全文)
中华人民共和国增值税暂行条例（全文）中华人民共和国国务院令第538号《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国增值税暂行条例》公布，自2009年1月1日起施行。
总理温家宝二OO八年十一月十日中华人民共和国增值税暂行条例（1993年12月13日中华人民共和国国务院令第134号发布2008年11月5日国务院第34次常务会议修订通过）第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。
（二）纳税人销售或者进口下列货物，税率为13% :1•粮食、食用植物油；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；3•图书、报纸、杂志；4•饲料、化肥、农药、农机、农膜；5•国务院规定的其他货物。
（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。
（四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。
税率的调整，由国务院决定。
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。
第四条除本条例第十一条规定外，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：应纳税额=当期销项税额-当期进项税额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。
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：销项税额=销售额X税率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。
中华人民共和国增值税暂行条例
中华人民共和国增值税暂行条例中华人民共和国增值税暂行条例(1993年12月13日中华人民共和国国务院令第134号公布2008年11月5日国务院第34次常务会议修订通过根据2016年2月6日《国务院关于修改部分行政法规的决定》第一次修订根据2017年11月19日《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》第二次修订) 第一条在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务)，销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：(一)纳税人销售货物、劳务、有形动产租赁服务或者进口货物，除本条第二项、第四项、第五项另有规定外，税率为17%。
(二)纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，税率为11%：1.粮食等农产品、食用植物油、食用盐;2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品;3.图书、报纸、杂志、音像制品、电子出版物;4.饲料、化肥、农药、农机、农膜;5.国务院规定的其他货物。
(三)纳税人销售服务、无形资产，除本条第一项、第二项、第五项另有规定外，税率为6%。
(四)纳税人出口货物，税率为零;但是，国务院另有规定的除外。
(五)境内单位和个人跨境销售国务院规定范围内的服务、无形资产，税率为零。
税率的调整，由国务院决定。
第三条纳税人兼营不同税率的项目，应当分别核算不同税率项目的销售额;未分别核算销售额的，从高适用税率。
第四条除本条例第十一条规定外，纳税人销售货物、劳务、服务、无形资产、不动产(以下统称应税销售行为)，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：应纳税额=当期销项税额-当期进项税额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。
增值税暂行条例
中华人民共和国增值税暂行条例(1993年12月13日中华人民共和国国务院令第134号公布2008年11月5日国务院第34次常务会议修订通过根据2016年2月6日《国务院关于修改部分行政法规的决定》第一次修订根据2017年11月19日《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》第二次修订)第一条在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务)，销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：(一)纳税人销售货物、劳务、有形动产租赁服务或者进口货物，除本条第二项、第四项、第五项另有规定外，税率为17%。
(二)纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，税率为11%：1．粮食等农产品、食用植物油、食用盐；2．自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品；3．图书、报纸、杂志、音像制品、电子出版物；4．饲料、化肥、农药、农机、农膜；5．国务院规定的其他货物。
(三)纳税人销售服务、无形资产，除本条第一项、第二项、第五项另有规定外，税率为6%。
(四)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(五)境内单位和个人跨境销售国务院规定范围内的服务、无形资产，税率为零。
税率的调整，由国务院决定。
第三条纳税人兼营不同税率的项目，应当分别核算不同税率项目的销售额；未分别核算销售额的，从高适用税率。
第四条除本条例第十一条规定外，纳税人销售货物、劳务、服务、无形资产、不动产(以下统称应税销售行为)，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：应纳税额＝当期销项税额－当期进项税额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。
第五条纳税人发生应税销售行为，按照销售额和本条例第二条规定的税率计算收取的增值税额，为销项税额。
中华人民共和国增值税暂行条例
中华人民共和国增值税暂行条例关于《中华人民共和国增值税暂行条例》，是我们特意为大家整理的，希望对大家有所帮助。
增值税是以商品(含应税劳务)在流转过程中产生的增值额作为计税依据而征收的一种流转税。
下文是小编收集的中华人民共和国增值税暂行条例，欢迎阅读!中华人民共和国增值税暂行条例全文第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：1.粮食、食用植物油;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;3.图书、报纸、杂志;4.饲料、化肥、农药、农机、农膜;5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零;但是，国务院另有规定的除外。
(四)纳税人提供加工、修理修配劳务(以下称应税劳务)，税率为17%。
税率的调整，由国务院决定。
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。
第四条除本条例第十一条规定外，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：应纳税额=当期销项税额-当期进项税额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。
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：销项税额=销售额×税率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。
销售额以人民币计算。
纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。
中华人民共和国增值税暂行条例中英文版
中华人民共和国增值税暂行条例(中英文版)中华人民共和国增值税暂行条例The Provisional Regulations of the People’s Republic of China on Value-Added Tax第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the People"s Republic of China are taxpayers of Value-Added Tax (heteinafter referred to as "taxpayers"),and shall pay VAT in acco rdance with these Regulations.第二条增值税税率：Article 2 VAT rates:（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。
(1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.（二）纳税人销售或者进口下列货物，税率为13％：(2)For taxpayers selling or importing the following goods, the tax rate shall be 13%:1．粮食、食用植物油；i.Food grains, edible vegetable oils;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. Tap water, heating, air conditioning, hot water, coal gas, lipuefied petroleum gas, naturalgas, methane gas, coal/charcoal products for household use;3．图书、报纸、杂志；iii. Books, newspapers, magazines;4．饲料、化肥、农药、农机、农膜；iv. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;5．国务院规定的其他货物。
93版【中英文】中华人民共和国增值税暂行条例实施细则
中华人民共和国增值税暂行条例实施细则（双语）2009-06-17 11:48:41| 分类：政策法规| 标签：|字号大中小订阅中华人民共和国增值税暂行条例实施细则Detailed Rules for the Implementation of the Provisional Rules of the People’s Republic of China on Value added Tax（1993年12月25日财政部（93）财法字第38号文件发布1994年1月1日起施行）（Promulgated 25 December 1993 by the Ministry of Finance, effective 1 January 1994)第一条根据《中华人民共和国增值税暂行条例》（以下简称条例）第二十八条的规定，制定本细则。
Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 28 of the Provisional Rules of the People’s Republic of China on Value added Tax (hereinafter referred to as the Rules).第二条条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。
条例第一条所称加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。
Article 2 “Goods” as stated in Article 1 of the Rules shall refer to tangible moveable property, also including electric power, heating power and gas.“Processing” as stated in Article 1 of the Rules shall refer to business operations commissioned for the processing of goods, ie where the commissioning party supplies raw materials and major materials and the commissioned party, according to the requirements of the commissioning party, manufactures and collects processing fees.“Repair and installation” as stated in Article 1 of the Rules shall refer to business operations commissioned for the repair of goods which have been damaged or have lost functions in order to restore such goods to their former state and with their original functions.第三条条例第一条所称销售货物，是指有偿转让货物的所有权。
中华人民共和国增值税暂行条例(2008修订)
中华人民共和国国务院令（第538号）《中华人民共和国增值税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国增值税暂行条例》公布，自2009年1月1日起施行。
总理温家宝二○○八年十一月十日中华人民共和国增值税暂行条例（1993年12月13日中华人民共和国国务院令第134号发布2008年11月5日国务院第34次常务会议修订通过）第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
第二条增值税税率：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。
（二）纳税人销售或者进口下列货物，税率为13%：1.粮食、食用植物油；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；3.图书、报纸、杂志；4.饲料、化肥、农药、农机、农膜；5.国务院规定的其他货物。
（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。
（四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。
税率的调整，由国务院决定。
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。
第四条除本条例第十一条规定外，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：应纳税额＝当期销项税额－当期进项税额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。
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：销项税额＝销售额×税率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。
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中华人民共和国增值税暂行条例(中英文版)中华人民共和国增值税暂行条例The Provisional Regulations of the People’s Republic of China on Value-Added Tax第一条在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the People"s Republic of China are taxpayers of Value-Added Tax (heteinafter referred to as "taxpayers"),and shall pay VAT in acco rdance with these Regulations.第二条增值税税率：Article 2 VAT rates:（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17％。
(1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.（二）纳税人销售或者进口下列货物，税率为13％：(2)For taxpayers selling or importing the following goods, the tax rate shall be 13%:1．粮食、食用植物油；i.Food grains, edible vegetable oils;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. Tap water, heating, air conditioning, hot water, coal gas, lipuefied petroleum gas, naturalgas, methane gas, coal/charcoal products for household use;3．图书、报纸、杂志；iii. Books, newspapers, magazines;4．饲料、化肥、农药、农机、农膜；iv. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;5．国务院规定的其他货物。
v. Other goods as regulated by the State Council.（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)For taxpayers exporting goods, the tax rate shall be 0%, except as otherwise stipulated by the S -tate Council.（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)For taxpayer providung processing, repairs and replacement services (hereimafter referred to as"t -axables services"), the tax rate shall be 17%.税率的调整，由国务院决定。
Any adjustments to the tax rates shall be determined by the State Council.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。
Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be acco -unted for separately. If the sales amounts have not been accounted for separately, the higher tax r -ats shall apply.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：Article 4 Except as stipuated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services (hereinfter referred to as "selling goods or taxable services" ), the tax payable shall be the balance of output tax for the period after deducting the input tax f or the period. The formula for computing the tax payable is as follows:应纳税额＝当期销项税额－当期进项税额Tax payable=Output tax payable for the period-Input tax for the period 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。
If the output tax for the period is less than and insufficient to offset against the input tax for t -he period, the excess input tax can be carried forword for set-off in the following periods.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：Article 5 For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collec ted from the purchasers, The formula for computing the output tax is as follows:销项税额＝销售额ｘ税率Output tax=Sales amount*Tax rate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。
Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services, but excluding the output tax collectible, The sales amount shall be computed in renminbi.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。
The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market.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。
Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.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。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.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：The amout of input tax that can be credited against the output tax, other than the situations specif ied in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:（一）从销售方取得的增值税专用发票上注明的增值税额；(1)VAT indicated in the special VAT invoices obtained from the sellers;（二）从海关取得的完税凭证上注明的增值税额。