中华人民共和国增值税暂行条例实施细则(英文版)http://laws.66law.cn/law-5887.aspx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：【阅读全文】DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONVALUE-ADDEDTAX(MinistryofFinance:25December1993)WholeDoc.Article1TheseDetailedRulesareformulatedinaccordancewiththestipulationsofArticle28ofthe
(hereinafterreferredtoas"theRegulations").Article2"Goods"asmentionedinArticle1oftheRegulationsreferstotangiblemoveablegoods,includingelectricity,heat,andgas."Processing"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtoprocessgoods,wherethecontractorsuppliestherawmaterialandmajormaterialsandthesubcontractormanufacturesthegoodsinaccordancewiththerequirementsofthecontractorandreceivesaprocessingfee."Repairsandreplacement"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtocarryoutrepairsofdamagedormalfunctionedgoods,soastorestorethegoodstotheiroriginalconditionsandfunctions.Article3"Salesofgoods"asmentionedinArticle1oftheRegulationsreferstothetransferoftheownershipofgoodsforanyconsideration."Provisionofprocessing,repairsandreplacementservices"asmentionedinArticle1oftheRegulationsreferstotheprovisionofprocessing,repairsandreplacementservicesforanyconsideration.Howevertheprovisionofprocessing,repairsandreplacementservicesbythestaffemployedbytheunitsorindividualbusinessoperatorsfortheirunitsoremployersshallnotbeincluded."Consideration"asmentionedintheseDetailedRulesincludesmoney,goodsoranyeconomicbenefitobtainedfromthepurchasers.Article4Thefollowingactivitiesofunitsorindividualoperatorsshallbedeemedassalesofgoods:(1)Consignmentofgoodstoothersforsale;(2)Saleofgoodsunderconsignment;(3)Transferofgoodsfromoneestablishmenttootherestablishmentsforsalebyataxpayerthatmaintainstwoormoreestablishmentsandadoptsconsolidatedaccounting,unlesstherelevantestablishmentsaremaintainedinthesamecounty(orcity);(4)Applicationofself-producedorprocessedgoodstoproducenon-taxableitems;(5)Provisionofself-produced,processedorpurchasedgoodstootherunitsorindividualoperatorsasinvestments;(6)Distributionofself-produced,processedorpurchasedgoodstoshareholdersorinvestors;(7)Useofself-producedorprocessedgoodsforcollectivewelfareorpersonalconsumption;(8)Givingoutself-produced,processedorpurchasedgoodstoothersasfreegifts.Article5Asalesactivitythatinvolvesgoodsandnon-taxableservicesshallbeamixedsalesactivity.Mixedsalesactivitiesofenterprises,enterpriseunitsorindividualbusinessoperatorsengagedinproduction,wholesalingorretailingofgoodsshallberegardedassalesofgoodswhichshallbesubjecttoVAT.Mixedsalesactivitiesofotherunitsorindividualsshallberegardedassalesofnon-taxableserviceswhichshallnotbesubjecttoVAT.Whetherataxpayer'ssalesactivityisamixedsalesactivityshallbedeterminedbythetaxcollectingauthoritiesundertheStateAdministrationofTaxation."Non-taxableservices"asmentionedinthefirstparagraphofthisArticlereferstotheservicessubjecttoBusinessTaxwithinthescopeofthetaxableitemsofcommunicationsandtransportation,construction,financeandinsurance,postsandtelecommunications,cultureandsports,entertainment,andserviceindustries."Enterprises,enterpriseunitsorindividualbusinessoperatorsengagedinproduction,whole...
