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Notice of the Ministry of Finance and the State Administration of Taxation on Carrying out the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries in Shanghai
(No. 111 [2011] of the Ministry of Finance)
The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Public Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, the pilot practice of levying value added tax in lieu of business tax on the transportation industry and some modern service industries will be carried out in Shanghai. In accordance with the Plan for the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax, we have formulated the Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries, the Provisions on Relevant Matters concerning the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries and the Provisions on the Transitional Policies for the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries, which are hereby issued to you and shall come into force on January 1, 2012.
All relevant departments in Shanghai shall diligently organize the pilot work according to the requirements for the pilot work to ensure its smooth implementation, and report the problems encountered in a timely manner to the Ministry of Finance and the State Administration of Taxation.
Annex 1: Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries
Annex 2: Provisions on Relevant Matters concerning the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries
Annex 3: Provisions on the Transitional Policies for the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries
Ministry of Finance
State Administration of Taxation
November 16, 2011
Annex 1:
Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries
| | 财政部、国家税务总局关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知
（财税[2011]111号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
经国务院批准，在上海市开展交通运输业和部分现代服务业营业税改征增值税试点。根据《营业税改征增值税试点方案》，我们制定了《交通运输业和部分现代服务业营业税改征增值税试点实施办法》、《交通运输业和部分现代服务业营业税改征增值税试点有关事项的规定》和《交通运输业和部分现代服务业营业税改征增值税试点过渡政策的规定》。现印发你们，自2012年1月1日起施行。
上海市各相关部门要根据试点的要求，认真组织试点工作，确保试点的顺利进行，遇到问题及时向财政部和国家税务总局报告。附件1：交通运输业和部分现代服务业营业税改征增值税试点实施办法
附件2：交通运输业和部分现代服务业营业税改征增值税试点有关事项的规定
附件3：交通运输业和部分现代服务业营业税改征增值税试点过渡政策的规定
财政部
国家税务总局
二○一一年十一月十六日附件1：
交通运输业和部分现代服务业营业税改征增值税试点实施办法
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Chapter I Taxpayers and Withholding Agents
| | 第一章 纳税人和扣缴义务人
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Article 1 All entities and individuals providing services in the transportation industry and some modern service industries (hereinafter referred to as “taxable services”) within the territory of the People's Republic of China (hereinafter referred to as “inside China”) are value added tax (VAT) taxpayers (“taxpayers”). Taxpayers that provide taxable services shall pay VAT in accordance with these Measures and shall no longer pay the business tax.
“Entities” means enterprises, administrative entities, public institutions, military institutions, social organizations and other entities.
“Individuals” means individual industrial and commercial households and other individuals.
| | 第一条 在中华人民共和国境内（以下称境内）提供交通运输业和部分现代服务业服务（以下称应税服务）的单位和个人，为增值税纳税人。纳税人提供应税服务，应当按照本办法缴纳增值税，不再缴纳营业税。
单位，是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。
个人，是指个体工商户和其他个人。
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Article 2 Where an entity operates by means of contracting, leasing or affiliation, if the contractor, lessee or affiliated person (hereinafter referred to as the “contractor”) operates in the name of the contract-issuing party, lessor or party affiliating others (hereinafter referred to as “contract-issuing party”) and the contract-issuing party assumes the relevant legal liabilities, such contract-issuing party shall be the taxpayer; otherwise, the contractor shall be the taxpayer.
| | 第二条 单位以承包、承租、挂靠方式经营的，承包人、承租人、挂靠人（以下称承包人）以发包人、出租人、被挂靠人（以下称发包人）名义对外经营并由发包人承担相关法律责任的，以该发包人为纳税人。否则，以承包人为纳税人。
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Article 3 Taxpayers include general taxpayers and small-scale taxpayers.
General taxpayers are the taxpayers whose annual sales amount subject to VAT (hereinafter referred to as the “annual taxable sales amount”) exceeds the standard prescribed by the Ministry of Finance and the State Administration of Taxation; and the taxpayers whose annual taxable sales amount does not exceed the said standard are small-scale taxpayers.
Other individuals whose annual sales amount of taxable services exceeds the prescribed standard are not general taxpayers; and non-corporate entities as well as enterprises and individual industrial and commercial households that do not frequently provide taxable services may choose to pay taxes as small-scale taxpayers.
| | 第三条 纳税人分为一般纳税人和小规模纳税人。
应税服务的年应征增值税销售额（以下称应税服务年销售额）超过财政部和国家税务总局规定标准的纳税人为一般纳税人，未超过规定标准的纳税人为小规模纳税人。
应税服务年销售额超过规定标准的其他个人不属于一般纳税人；非企业性单位、不经常提供应税服务的企业和个体工商户可选择按照小规模纳税人纳税。
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Article 4 Where a small-scale taxpayer with sound accounting is able to provide accurate tax-related materials, such taxpayer may apply to the competent tax authority for being determined as having the qualification of a general taxpayer so as to be treated as a general taxpayer.
“Sound accounting” means the capability of setting up account books according to the uniform accounting system of the state and carrying out accounting based on lawful and valid vouchers.
| | 第四条 小规模纳税人会计核算健全，能够提供准确税务资料的，可以向主管税务机关申请一般纳税人资格认定，成为一般纳税人。
会计核算健全，是指能够按照国家统一的会计制度规定设置账簿，根据合法、有效凭证核算。
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Article 5 A taxpayer meeting the conditions for general taxpayers shall apply to the competent tax authority for being determined as having the qualification of a general taxpayer. The specific measures for qualification determination shall be formulated by the State Administration of Taxation.
Unless it is otherwise provided for by the State Administration of Taxation, no taxpayer that has been determined as a general taxpayer shall be converted into a small-scale taxpayer.
| | 第五条 符合一般纳税人条件的纳税人应当向主管税务机关申请一般纳税人资格认定。具体认定办法由国家税务总局制定。
除国家税务总局另有规定外，一经认定为一般纳税人后，不得转为小规模纳税人。
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Article 6 Where an entity or individual outside the territory of the People's Republic of China (hereinafter referred to as “outside China”) provides taxable services inside China and has not established a business institution, the agent thereof in China shall be the withholding agent of VAT; and if the entity or individual outside China has no agent in China, the recipient shall be the withholding agent of VAT.
| | 第六条 中华人民共和国境外（以下称境外）的单位或者个人在境内提供应税服务，在境内未设有经营机构的，以其代理人为增值税扣缴义务人；在境内没有代理人的，以接受方为增值税扣缴义务人。
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Article 7 Two or more taxpayers may pay taxes as one taxpayer on a consolidated basis with the approval of the Ministry of Finance and the State Administration of Taxation. The specific measures shall be separately formulated by the Ministry of Finance and the State Administration of Taxation.
| | 第七条 两个或者两个以上的纳税人，经财政部和国家税务总局批准可以视为一个纳税人合并纳税。具体办法由财政部和国家税务总局另行制定。
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Chapter II Taxable Services
| | 第二章 应税服务
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Article 8 “Taxable services” means land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible personal property rental services as well as attestation and consulting services.
The specific scope of taxable services shall be governed by the Explanatory Note on the Scope of Taxable Services attached to these Measures.
| | 第八条 应税服务，是指陆路运输服务、水路运输服务、航空运输服务、管道运输服务、研发和技术服务、信息技术服务、文化创意服务、物流辅助服务、有形动产租赁服务、鉴证咨询服务。
应税服务的具体范围按照本办法所附的《应税服务范围注释》执行。
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Article 9 “Provision of taxable services” means providing paid taxable services.
“Paid” means the providers obtain money, goods or other economic benefits for providing services.
The provision of services in the transportation industry and some modern service industries in non-business activities does not fall under the category of the provision of taxable services.
“Non-business activities” means:
| | 第九条 提供应税服务，是指有偿提供应税服务。
有偿，是指取得货币、货物或者其他经济利益。
非营业活动中提供的交通运输业和部分现代服务业服务不属于提供应税服务。
非营业活动，是指：
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1. the activities of non-corporate entities conducted for the purpose of performing the state's administrative management and public service functions in accordance with the provisions of laws and administrative regulations, for which governmental funds or administrative fees are charged;
| | （一）非企业性单位按照法律和行政法规的规定，为履行国家行政管理和公共服务职能收取政府性基金或者行政事业性收费的活动。
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2. the provision of services by the employees hired by entities or individual industrial and commercial households to such entities or employers in the transportation industry and some modern service industries;
| | （二）单位或者个体工商户聘用的员工为本单位或者雇主提供交通运输业和部分现代服务业服务。
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3. the provision of services by entities or individual industrial and commercial households to their employees in the transportation industry and some modern service industries; and
| | （三）单位或者个体工商户为员工提供交通运输业和部分现代服务业服务。
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4. other circumstances prescribed by the Ministry of Finance and the State Administration of Taxation.
| | （四）财政部和国家税务总局规定的其他情形。
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Article 10 “Provision of taxable services inside China” means that the party providing or receiving taxable services is located inside China.
The following circumstances do not fall under the category of provision of taxable services inside China:
| | 第十条 在境内提供应税服务，是指应税服务提供方或者接受方在境内。
下列情形不属于在境内提供应税服务：
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1. the provision of taxable services by entities or individuals outside China to entities or individuals inside China, and consumption of such services is entirely outside China;
| | （一）境外单位或者个人向境内单位或者个人提供完全在境外消费的应税服务。
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2. the lease of tangible personal property by entities or individuals outside China to entities or individuals inside China, and such property is used entirely outside China; and
| | （二）境外单位或者个人向境内单位或者个人出租完全在境外使用的有形动产。
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3. other circumstances prescribed by the Ministry of Finance and the State Administration of Taxation.
| | （三）财政部和国家税务总局规定的其他情形。
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Article 11 The following circumstances of entities and individual industrial and commercial households shall be regarded as the provision of taxable services.
| | 第十一条 单位和个体工商户的下列情形，视同提供应税服务：
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1. provision of services in the transportation industry and some modern service industries to other entities or individuals for free, except when the services are provided for public welfare or provided to the general public; and
| | （一）向其他单位或者个人无偿提供交通运输业和部分现代服务业服务，但以公益活动为目的或者以社会公众为对象的除外。
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2. other circumstances prescribed by the Ministry of Finance and the State Administration of Taxation.
| | （二）财政部和国家税务总局规定的其他情形。
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Chapter III Tax Rates and Levy Rates
| | 第三章 税率和征收率
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Article 12 VAT rates:
| | 第十二条 增值税税率：
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1. For taxpayers providing tangible personal property rental services, the tax rate shall be 17%.
| | （一）提供有形动产租赁服务，税率为17%。
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2. For taxpayers providing services in the transportation industry, the tax rate shall be 11%.
| | （二）提供交通运输业服务，税率为11%。
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3. For taxpayers providing services in modern service industries (excluding tangible personal property rental services), the tax rate shall be 6%.
| | （三）提供现代服务业服务（有形动产租赁服务除外），税率为6%。
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4. For taxpayers providing taxable services prescribed by the Ministry of Finance and the State Administration of Taxation, the tax rate shall be zero.
| | （四）财政部和国家税务总局规定的应税服务，税率为零。
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Article 13 The VAT levy rate shall be 3%.
| | 第十三条 增值税征收率为3%。
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Chapter IV Calculation of Tax Payable
| | 第四章 应纳税额的计算
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Section 1 General Provisions
| | 第一节 一般性规定
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Article 14 The method for calculating VAT shall include the general tax computation method and simple tax computation method.
| | 第十四条 增值税的计税方法，包括一般计税方法和简易计税方法。
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Article 15 The general tax computation method shall apply to the tax on the provision of taxable services by general taxpayers.
General taxpayers may choose to calculate the tax by the simple tax computation method for their provision of special taxable services prescribed by the Ministry of Finance and the State Administration of Taxation, and shall not change such method for 36 months.
| | 第十五条 一般纳税人提供应税服务适用一般计税方法计税。
一般纳税人提供财政部和国家税务总局规定的特定应税服务，可以选择适用简易计税方法计税，但一经选择，36个月内不得变更。
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Article 16 The simple tax computation method shall apply to the tax on the provision of taxable services by small-scale taxpayers.
| | 第十六条 小规模纳税人提供应税服务适用简易计税方法计税。
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Article 17 Where an entity or individual outside China provides taxable services inside China and has not established a business institution inside China, the withholding agent shall calculate the deductible tax under the following formula:
Deductible tax = Payment made by the recipient ÷ (1 + Tax rate) × Tax rate
| | 第十七条 境外单位或者个人在境内提供应税服务，在境内未设有经营机构的，扣缴义务人按照下列公式计算应扣缴税额：
应扣缴税额＝接受方支付的价款÷（1＋税率）×税率
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Section 2 General Tax Computation Method
| | 第二节 一般计税方法
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Article 18 The tax payable calculated under the general tax computation method means the balance of the output tax for the current period after deducting the input tax for the current period. The formula for calculating the tax payable is as follows:
Tax payable = Output tax for the current period – Input tax for the current period
If the output tax for the current period is less than and insufficient to offset the input tax for the current period, the deficiency can be carried forward for set-off in the following periods.
| | 第十八条 一般计税方法的应纳税额，是指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。
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Article 19 “Output tax” means the VAT amount calculated on the basis of the sales amount and the VAT tax rate for the taxpayer's provision of taxable services. The formula for calculating the output tax is as follows:
Output tax = Sales amount × Tax rate
| | 第十九条 销项税额，是指纳税人提供应税服务按照销售额和增值税税率计算的增值税额。销项税额计算公式：
销项税额＝销售额×税率
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Article 20 The sales amount calculated by the general tax computation method shall exclude the output tax. Where a taxpayer adopts the pricing method of combining the sales amount and output tax, the sales amount shall be calculated under the following formula:
Sales amount = Sales amount including tax ÷ (1+Tax rate)
| | 第二十条 一般计税方法的销售额不包括销项税额，纳税人采用销售额和销项税额合并定价方法的，按照下列公式计算销售额：
销售额＝含税销售额÷（1＋税率）
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Article 21 “Input tax” means the VAT amount paid or borne by the taxpayer for purchasing goods or receiving repair and processing labor services and taxable services.
| | 第二十一条 进项税额，是指纳税人购进货物或者接受加工修理修配劳务和应税服务，支付或者负担的增值税税额。
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Article 22 The following amounts of input tax may be credited against the output tax:
| | 第二十二条 下列进项税额准予从销项税额中抵扣：
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1. VAT amount indicated on the special VAT invoice obtained from the seller or supplier.
| | （一）从销售方或者提供方取得的增值税专用发票上注明的增值税额。
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2. VAT amount indicated on the customs special bill of payment for VAT on imported goods obtained from the customs office.
| | （二）从海关取得的海关进口增值税专用缴款书上注明的增值税额。
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3. For the purchase of agricultural products, in addition to obtaining the special VAT invoice or customs special bill of payment for VAT on imported goods, the input tax shall be calculated on the basis of the purchase price indicated on the invoice for the purchase or sale of agricultural products and at a deduction rate of 13%. The formula for calculating the input tax is as follows:
Input tax = Purchase price × Deduction rate
“Purchase price” means the price indicated on the invoice for the purchase or sale of agricultural products when the taxpayer purchases such products, and the tobacco tax which is paid according to the relevant provisions.
| | （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13%的扣除率计算的进项税额。计算公式为：
进项税额＝买价×扣除率
买价，是指纳税人购进农产品在农产品收购发票或者销售发票上注明的价款和按照规定缴纳的烟叶税。
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4. For the receiving of services in the transportation industry, in addition to obtaining the special VAT invoice, the input tax shall be calculated on the basis of the transportation expenses indicated on the documents on the settlement of transportation expenses and at a deduction rate of 7%. The formula for calculating the input tax is as follows:
Input tax = Transportation expenses × Deduction rate
“Transportation expenses” means the transportation expenses indicated on the documents on the settlement of transportation expenses (including transportation expenses for railway lines in trial operation and dedicated railway lines) and the construction fund, excluding loading and unloading charges, insurance premiums and other miscellaneous expenses.
| | （四）接受交通运输业服务，除取得增值税专用发票外，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
运输费用金额，是指运输费用结算单据上注明的运输费用（包括铁路临管线及铁路专线运输费用）、建设基金，不包括装卸费、保险费等其他杂费。
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5. For the receiving of taxable services provided by an entity or individual outside China, VAT shall be indicated on the Tax Payment Certificate of the People's Republic of China for a withholding agent to deliver tax payment which is obtained from the tax authority or its domestic agent (hereinafter referred to as the “Tax Payment Certificate”).
| | （五）接受境外单位或者个人提供的应税服务，从税务机关或者境内代理人取得的解缴税款的中华人民共和国税收通用缴款书（以下称通用缴款书）上注明的增值税额。
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Article 23 Where the VAT deduction voucher obtained by a taxpayer does not conform to any law, administrative regulation or relevant provision of the State Administration of Taxation, no input tax shall be credited against the output tax.
“VAT deduction voucher” means a special VAT invoice, a customs special bill of payment for VAT on imported goods, an invoice for the purchase of agricultural products, an invoice for the sale of agricultural products, documents on the settlement of transportation expenses or a tax payment certificate.
Where the taxpayer credits the input tax based on the tax payment certificate, it shall have the written contract, payment certificate and the statement or invoice of the entity outside China. If the materials are not complete, the input tax shall not be credited against the output tax.
| | 第二十三条 纳税人取得的增值税扣税凭证不符合法律、行政法规或者国家税务总局有关规定的，其进项税额不得从销项税额中抵扣。
增值税扣税凭证，是指增值税专用发票、海关进口增值税专用缴款书、农产品收购发票、农产品销售发票、运输费用结算单据和通用缴款书。
纳税人凭通用缴款书抵扣进项税额的，应当具备书面合同、付款证明和境外单位的对账单或者发票。资料不全的，其进项税额不得从销项税额中抵扣。
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Article 24 The input tax of the following items shall not be credited against the output tax:
| | 第二十四条 下列项目的进项税额不得从销项税额中抵扣：
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1. goods purchased, or repair or processing labor services or taxable services received for the taxable items to which the simple tax computation method applies, non-VAT taxable items, VAT exempt items, collective welfare or individual consumption. If fixed assets, patent technology, non-patent technology, goodwill, trademark, copyright, or lease of tangible personal property is involved, it only refers to that which is used for the aforesaid items.
| | （一）用于适用简易计税方法计税项目、非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物、接受加工修理修配劳务或者应税服务。其中涉及的固定资产、专利技术、非专利技术、商誉、商标、著作权、有形动产租赁，仅指专用于上述项目的固定资产、专利技术、非专利技术、商誉、商标、著作权、有形动产租赁。
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2. goods purchased or related repair or processing labor services, or services under abnormal losses in the transportation industry;
| | （二）非正常损失的购进货物及相关的加工修理修配劳务和交通运输业服务。
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3. goods purchased (excluding fixed assets), repair or processing labor services, or services under abnormal losses in the transportation industry that are used for products or finished products;
| | （三）非正常损失的在产品、产成品所耗用的购进货物（不包括固定资产）、加工修理修配劳务或者交通运输业服务。
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4. received transportation services for passengers; and
| | （四）接受的旅客运输服务。
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5. motorcycles, automobiles or yachts for self-use, which shall be subject to the consumption tax, excluding the means of transportation providing transportation services and the subject matter of rental services.
| | （五）自用的应征消费税的摩托车、汽车、游艇，但作为提供交通运输业服务的运输工具和租赁服务标的物的除外。
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Article 25 “Non-VAT taxable items” means non-VAT taxable services, transfer of intangible assets (excluding patent technology, non-patent technology, goodwill, trademark and copyright), and sale of real estate and real estate under construction.
“Non-VAT taxable labor services” means taxable labor services that shall be subject to business tax other than the items listed in the Explanatory Note on the Scope of Taxable Services.
“Real estate” means properties that are immovable or whose nature or shape will be changed after moving, including buildings, structures and other land attachments.
Real estate which is newly built, rebuilt, expanded, repaired or decorated by a taxpayer falls under the category of real estate under construction.
“Individual consumption” includes social entertainment expenses of taxpayers.
“Fixed assets” means machinery, mechanical equipment, means of transportation and other equipment, tools and devices related to production or business operation with a service life exceeding 12 months.
“Abnormal losses” means the losses caused by theft, misplacement, mold or rot resulting from improper management, and the goods confiscated by the law enforcement department according to law or those destroyed by the relevant party upon the order of the law enforcement department.
| | 第二十五条 非增值税应税项目，是指非增值税应税劳务、转让无形资产（专利技术、非专利技术、商誉、商标、著作权除外）、销售不动产以及不动产在建工程。
非增值税应税劳务，是指《应税服务范围注释》所列项目以外的营业税应税劳务。
不动产，是指不能移动或者移动后会引起性质、形状改变的财产，包括建筑物、构筑物和其他土地附着物。
纳税人新建、改建、扩建、修缮、装饰不动产，均属于不动产在建工程。
个人消费，包括纳税人的交际应酬消费。
固定资产，是指使用期限超过12个月的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具等。
非正常损失，是指因管理不善造成被盗、丢失、霉烂变质的损失，以及被执法部门依法没收或者强令自行销毁的货物。
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Article 26 Where a taxpayer to which the general tax computation method applies concurrently engages in any taxable item to which the simple tax computation method applies, non-VAT taxable labor service or VAT exempt item, and it is unable to identify the non-deductible input tax, the non-deductible input tax shall be calculated under the following formula:
Non-deductible input tax = Total un-identified input tax for the current period × (Sales amounts of taxable items for the current period to which the simple tax computation method applies + Volume of non-VAT taxable labor services + Sales amounts of VAT-exempt items) ÷ (Total sales amounts for the current period + Total volume for the current period)
The competent tax authority may liquidate the non-deductible input tax according to the annual data under the aforesaid formula.
| | 第二十六条 适用一般计税方法的纳税人，兼营简易计税方法计税项目、非增值税应税劳务、免征增值税项目而无法划分不得抵扣的进项税额，按照下列公式计算不得抵扣的进项税额：
不得抵扣的进项税额＝当期无法划分的全部进项税额×（当期简易计税方法计税项目销售额＋非增值税应税劳务营业额＋免征增值税项目销售额）÷（当期全部销售额＋当期全部营业额）
主管税务机关可以按照上述公式依据年度数据对不得抵扣的进项税额进行清算。
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Article 27 Where the purchased goods, the received repair and processing labor services or taxable services whose input tax has been deducted fall under any of the circumstances prescribed in Article 24 of these Measures (excluding taxable items to which the simple tax computation method applies, non-VAT taxable labor services and VAT-exempt items), the input tax for such purchased goods or services shall be deducted from the input tax of the current period; and if the input tax for them cannot be determined, the deductible input tax shall be calculated according to the actual costs in the current period.
| | 第二十七条 已抵扣进项税额的购进货物、接受加工修理修配劳务或者应税服务，发生本办法第二十四条规定情形（简易计税方法计税项目、非增值税应税劳务、免征增值税项目除外）的，应当将该进项税额从当期进项税额中扣减；无法确定该进项税额的，按照当期实际成本计算应扣减的进项税额。
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Article 28 The VAT amount refunded to a purchaser due to the suspension or rebate of the services provided by a taxpayer to which the general tax computation method applies shall be deducted from the output tax of the period when the suspension or rebate took place; and the VAT amount recovered due to the suspension or rebate of services or purchased goods shall be deducted from the input tax of the period when the suspension or rebate took place.
| | 第二十八条 纳税人提供的适用一般计税方法计税的应税服务，因服务中止或者折让而退还给购买方的增值税额，应当从当期的销项税额中扣减；发生服务中止、购进货物退出、折让而收回的增值税额，应当从当期的进项税额中扣减。
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Article 29 Under any of the following circumstances, the tax payable shall be calculated on the basis of the sales amount and the VAT rate, but no input tax shall be credited against output tax, and no special VAT invoice shall be used:
| | 第二十九条 有下列情形之一者，应当按照销售额和增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票：
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1. A general taxpayer does not have a sound accounting system or is unable to provide accurate tax information; or
| | （一） 一般纳税人会计核算不健全，或者不能够提供准确税务资料的。
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2. A taxpayer should apply for being determined as having the qualification of a general taxpayer but fails to do so.
| | （二） 应当申请办理一般纳税人资格认定而未申请的。
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Section 3 Simple Tax Computation Method
| | 第三节 简易计税方法
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Article 30 “Tax payable calculated by the simple tax computation method” means the VAT amount calculated on the basis of the sales amount and the VAT levy rate without crediting against the input tax. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount × Levy rate
| | 第三十条 简易计税方法的应纳税额，是指按照销售额和增值税征收率计算的增值税额，不得抵扣进项税额。应纳税额计算公式：
应纳税额＝销售额×征收率
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Article 31 The sales amount calculated by the simple tax computation method shall not include the tax payable, and if the taxpayer adopts the pricing method of combining the sales amount and tax payable, the sales amount shall be calculated under the following formula:
Sales amount = Sales amount including tax ÷ (1+ Levy rate)
| | 第三十一条 简易计税方法的销售额不包括其应纳税额，纳税人采用销售额和应纳税额合并定价方法的，按照下列公式计算销售额：
销售额＝含税销售额÷（1＋征收率）
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Article 32 The sales amount refunded to the recipient due to the suspension or rebate of services provided by a taxpayer to which the simple tax computation method applies shall be deducted from the sales amount of the current period when the suspension or rebate took place; and if there is still a balance of the tax prepaid after deducting the sales amount for the current period, such balance may be deducted from the tax payable in the following periods.
| | 第三十二条 纳税人提供的适用简易计税方法计税的应税服务，因服务中止或者折让而退还给接受方的销售额，应当从当期销售额中扣减。扣减当期销售额后仍有余额造成多缴的税款，可以从以后的应纳税额中扣减。
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Section 4 Determination of Sales Amount
| | 第四节 销售额的确定
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Article 33 “Sales amount” means all the full price and ex-price fees obtained by taxpayers from providing taxable services.
“Ex-price fees” means other charges of various natures in addition to price, excluding governmental funds or administrative charges collected on behalf of others.
| | 第三十三条 销售额，是指纳税人提供应税服务取得的全部价款和价外费用。
价外费用，是指价外收取的各种性质的价外收费，但不包括代为收取的政府性基金或者行政事业性收费。
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Article 34 Sales amount shall be calculated in Renminbin (“RMB”).
Where a taxpayer settles the sales amount in a currency other than RMB, the taxpayer shall convert such currency into RMB, and the RMB conversion rate for the sales amount may be the central parity rate for RMB quoted on the day when the sales amount occurs or on the first day of that month. The taxpayer shall determine the applicable conversion rate in advance, which, once determined, shall not be changed for one year.
| | 第三十四条 销售额以人民币计算。
纳税人按照人民币以外的货币结算销售额的，应当折合成人民币计算，折合率可以选择销售额发生的当天或者当月1日的人民币汇率中间价。纳税人应当在事先确定采用何种折合率，确定后12个月内不得变更。
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Article 35 A taxpayer providing taxable services to which different tax rates or levy rates apply shall calculate separately the sales amount to which different tax rates or levy rates apply; otherwise, the higher tax rate shall apply.
| | 第三十五条 纳税人提供适用不同税率或者征收率的应税服务，应当分别核算适用不同税率或者征收率的销售额；未分别核算的，从高适用税率。
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Article 36 A taxpayer concurrently engaged in business tax taxable items shall calculate the sales amounts of taxable services and the volume of business tax taxable items separately; otherwise, the competent tax authority shall verify and determine the sales amounts of taxable services.
| | 第三十六条 纳税人兼营营业税应税项目的，应当分别核算应税服务的销售额和营业税应税项目的营业额；未分别核算的，由主管税务机关核定应税服务的销售额。
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Article 37 A taxpayer concurrently having tax exempt or tax reduction items shall calculate the sales amounts of the tax exempt or tax reduction items separately; otherwise, no exemption or reduction shall be allowed.
| | 第三十七条 纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的销售额；未分别核算的，不得免税、减税。
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Article 38 Where, after a taxpayer issues a special VAT invoice for the provision of taxable services, the provision of taxable services is suspended or given a rebate, or there is any error on the invoice issued, the taxpayer shall issue a special VAT invoice in red characters according to the provisions of the State Administration of Taxation. If it fails to issue the said invoice as required, the output tax or sales amount shall not be deducted according to the provisions of Articles 28 and 32 of these Measures.
| | 第三十八条 纳税人提供应税服务，开具增值税专用发票后，提供应税服务中止、折让、开票有误等情形，应当按照国家税务总局的规定开具红字增值税专用发票。未按照规定开具红字增值税专用发票的，不得按照本办法第二十八条和第三十二条的规定扣减销项税额或者销售额。
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Article 39 For a taxpayer providing taxable services, if the price and the discount are indicated on the same invoice, the sales amount shall be the price after discount; and if the price and discount are not indicated on the same invoice, the sales amount shall be the price and the discount shall not be deducted.
| | 第三十九条 纳税人提供应税服务，将价款和折扣额在同一张发票上分别注明的，以折扣后的价款为销售额；未在同一张发票上分别注明的，以价款为销售额，不得扣减折扣额。
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Article 40 Where a taxpayer provides taxable services at a clearly low or high price for no justifiable business purpose, or is deemed as providing taxable services as prescribed in Article 11 of these Measures but has no sales amount, the competent tax authority shall have the authority to determine the sales amount in the following order:
．．．．．． | | 第四十条 纳税人提供应税服务的价格明显偏低或者偏高且不具有合理商业目的的，或者发生本办法第十一条所列视同提供应税服务而无销售额的，主管税务机关有权按照下列顺序确定销售额：
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