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 1 These Detailed Rules are formulated in accordance with the stipulations of Article 28 of the (hereinafter referred to as "the Regulations"). Article 2 "Goods" as mentioned in Article 1 of the Regulations refers to tangible moveable goods, including electricity, heat, and gas. "Processing" as mentioned in Article 1 of the Regulations refers to the business of contracting to process goods, where the contractor supplies the raw material and major materials and the subcontractor manufactures the goods in accordance with the requirements of the contractor and receives a processing fee. "Repairs and replacement" as mentioned in Article 1 of the Regulations refers to the business of contracting to carry out repairs of damaged or malfunctioned goods, so as to restore the goods to their original conditions and functions. Article 3 "Sales of goods" as mentioned in Article 1 of the Regulations refers to 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 4 The 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. Article 5 A sales activity that involves goods and non-taxable services shall be 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 shall not be subject to VAT. Whether a taxpayer's sales activity is a mixed sales activity shall be 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 of the 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, enterprise units, and individual business operators principally engaged in the production, wholesaling or retailing of goods and also engaged in non-taxable services. Article 6 Taxpayers also engaged in non-taxable services shall account separately for the sales amount of goods and taxable services and non-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 。
