更多企业学院：《中小企业管理全能版》183套讲座+89700份资料《总经理、高层管理》49套讲座+16388份资料《中层管理学院》46套讲座+6020份资料《国学智慧、易经》46套讲座《人力资源学院》56套讲座+27123份资料《各阶段员工培训学院》77套讲座+324份资料《员工管理企业学院》67套讲座+8720份资料《工厂生产管理学院》52套讲座+13920份资料《财务管理学院》53套讲座+17945份资料《销售经理学院》56套讲座+14350份资料《销售人员培训学院》72套讲座+4879份资料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：中华人民共和国财政部发布文号：分类导航：所属类别：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'ssalesactivityisamixedsalesactivityshallbedeterminedbythetaxcollectingauthoritiesundertheStateAdministratio...
