2. What Is Value-Added Tax 什么是增值税
All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement rvices, 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 the Regulations
任何单位和个人从事销售货物或者提供加工、修理等服务replac以及进口货物的在中华人民共和国境内为增值税的纳税义务人(以下简称纳税人),应当在修配劳务以及进口缴纳增值税条例
3.VAT rates 增值税税率
• For taxpayers lling or importing goods, other than tho stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
• （二）
• For taxpayers lling or importing the following goods, the tax rate shall be 13%:
• i.Food grains, edible vegetable oils;
• ii. Tap water, heating, air conditioning, hot water, coal gas, lipuefied petroleum gas, naturalgas, methane gas, coal/charcoal products for houhold u;
(一)纳税人销售或者进口货物,除项规定,(2)和(3)的这篇文章,税率为17%。
(二)
(一)纳税人销售或者进口下列货物,税率为13%。
我。粮食、食用植物油;
ii。自来水、采暖、空调、热水、煤气、lipuefied石油煤气、天然气、沼气、煤/炭产品为家庭使用;
4.
• iii. Books, newspapers, magazines;
• iv. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;
• v. Other goods as regulated by the State Council.
三。书籍,报纸,杂志;
四、饲料、化肥、农药、农业机械和塑料薄膜覆盖耕作;
其他商品节由国务院规定。
• 5.
For taxpayers exporting goods, the tax rate shall be 0%, except as otherwi stipulated by the S -tate Council. (三)纳税人出口货物,税率为0%,除另有规定的除外理事会。
•
• 6
• For taxpayer providung processing, repairs and replacement rvices (hereimafter referred to as"t -axables rvices"), the tax rate shall be 17%.
•
• )纳税人提供加工、修理修配和更换服务(四称为“t劳务服务”),税率为17%。
7. Sideline副业
For taxpayers dealing in goods or providing taxable rvices with different tax rates shall be acco -unted for parately. If the sales amounts have not been accounted for parately, the higher tax r -ats shall apply.
纳税人兼营不同税率的货物或提供不同税率货物或者应税劳务的,应当按-unted另行规定。如果销售额未单独核算,更高的税金r -ats为准。
8. Tax Payable 应纳税额
Except as stipuated in Article 13 of the Regulations, for taxpayers engaged in the sales
of goods or the provision of taxable rvices (hereinfter referred to as "lling goods or taxable rvices" ), 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
stipuated除本条例第十三条,纳税人销售货物或者提供应税劳务(hereinfter称为“销售货物或者应税劳务),应纳税额销项税额的平衡期间的进项税额扣除f或期间。计算公式应纳税额如下
9.
Tax payable=Output tax payable for the period-Input tax for the period
应纳税额=输出应纳税额period-Input所得税的时期
10.
If the output tax for the period is less than and insufficient to offt against the input tax fo
r t -he period, the excess input tax can be carried forword for t-off in the following periods.
如果输出数据所得税期间不满,不足以弥补进项税额为t -他期间,多余的进项税额为利用提出了可以进行在接下来的时间。
11.Output Tax销项税额
For taxpayers lling goods or taxable rvices, the output tax shall be the VAT payable calculated bad on the sales amounts and the tax rates prescribed in Article 2 of the Regulations and collec ted from the purchars, The formula for computing the output tax is as follows:
(一)纳税人销售货物或者应税劳务,应当增值税销项税额应计算基于销售额和税率的第二条规定本条例和collec特德从采购商,销项税额计算公式如下:
12.
Output tax=Sales amount*Tax rate
销项税额* =销售金额税率
The sales amount shall be the total consideration and all other charges receivable from the purcha rs by the taxpayer lling goods or taxable rvices, but excluding the output tax collectible, The sales amount shall be computed in renminbi.
销售额总考虑应收账款以及其他费用购买rs由纳税人销售货物或者应税劳务,但不包括销项税额收藏,销售金额,应当以人民币计算。
13.Input Tax 进项税额
For taxpayers who purcha goods or receive taxable rvices (hereibafter referred to as "purchasing goods or taxable rvices"), VAT paid or borne shall be the input tax.
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),所支付或者增值税负担的增值税额为进项税额。
14.
The amount of input tax that can be credited against the output tax :
进项税额的数量可以相信与销项税额。
(1)VAT indicated in the special VAT invoices obtained from the llers;
(1)增值税所取得的增值税专用发票的卖方;
(2)VAT indicated on the payment receipts obtained from the customs office;
(2)增值税上标明付款收据取得海关;
15.
The cteditable input tax for the purchasing of tax exempt agricultural products is calculated bad on adeemed deduction rate at 10% on the actual pur chasing price. The formula for calculating the inp -ut tax is as follows:
Input tax = Purchasing price * Deduction rate
cteditable的进项税额为购买免税农产品adeemed计算基于扣除实际利率为10%的追逐价格。普输入的计算公式-ut税务如下:
进项税额扣除=采购价格*率
16.
Input tax on following items shall not be credited against the output tax:
在下列进项税额不得认为反对销项税额。
(1)Fixed asts purchad;
