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DETAILED RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAXES
| | 中华人民共和国增值税暂行条例实施细则
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Article 1. The detailed rules are formulated according to the provisions of Article 28 of the Interim Regulations of the People's Republic of China on Value-added Taxes (hereinafter referred to as "regulations").
| | 第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例）第二十八条的规定，制定本细则。
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Article 2. The term "goods" mentioned in Article 1 of the regulations refers to tangible assets, including electric power, thermal power and gas.
The term "processing" mentioned in Article 1 of the regulations refers to goods processed on a commissioned basis, that is, the consignee processes the goods with the raw and principal materials provided by the consignor for an amount of processing fee.
The term "repairs" mentioned in Article 1 of the regulations refers to the act to restore goods that have been damaged and lost their original functions under commission to their original state and functions.
| | 第二条 条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。
条例第一条所称加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。
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Article 3. The term "sell goods" mentioned in Article 1 of the regulations refers to the paid transfer of the ownership of goods.
The term "provide labor services for processing or repairs" mentioned in Article 1 of the regulations refers to "providing paid labor services for processing and repairs". It does not include labor services for processing and repairs provided by staff members of a unit or an employer.
The term "paid" mentioned in the detailed rules includes money, goods or other economic interests obtained from the buyers.
| | 第三条 条例第一条所称销售货物，是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务，是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务，不包括在内。
本细则所称有偿，包括从购买方取得货币、货物或其他经济利益。
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Article 4. The following acts committed by units or individual business people shall be regarded as selling goods:
| | 第四条 单位或个体经营者的下列行为，视同销售货物：
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1. Commission goods to others for selling;
| | （一）将货物交付他人代销；
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2. Sell goods on a commissioned basis;
| | （二）销售代销货物；
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3. Taxpayers with more than two organizations in consolidated accounting transfer goods from one organization to another for sales, except that the relevant organizations are in the same county (city);
| | （三）设有两上以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外；
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4. Use goods of self-made or processed under commission in non-taxable items;
| | （四）将自产或委托加工的货物用于非应税项目；
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5. Transfer goods of self-made, processed under commission or purchased from others to other units or individual business people as investment;
| | （五）将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者；
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6. Distribute goods of self made, processed under commission or purchased from others to stock holders or investors;
| | （六）将自产、委托加工或购买的货物分配给股东或投资者；
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7. Use goods of self-made or processed under commission for collective welfare or individual consumption; and
| | （七）将自产、委托加工的货物用于集体福利或个人消费；
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8. Donate to others of goods of self-made, processed under a commission or purchased from others.
| | （八）将自产、委托加工或购买的货物无偿赠送他人。
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Article 5. A sale involving both goods and non-taxable labor services is regarded as a mixed sale. A mixed sale made by an enterprise, an enterprising unit or an individual business people engaging in production, wholesale or retail sales is regarded as a sale of goods and value-added tax shall be levied. A mixed sale made by other units and individuals shall be regarded as a provision of non-taxable labor services and no value-added tax shall be levied.
Whether a sale of a taxpayer can be regarded as a mixed sale shall be subject to the determination of tax collecting organs under the State Tax Administration.
The term "non-taxable labor services" mentioned in this article refers to labor services in the areas of transportation, construction, finance and insurance, posts and telecommunications, culture and sports, recreation and services that are subject to business tax.
"An enterprise, an enterprising unit or an individual business people engaging in production, wholesale or retail sales" mentioned in this article include those enterprises, enterprising units and individual business people that mainly engage in production, wholesales or retail sales but also concurrently engage in non-taxable labor services.
| | 第五条 一项销售行为如果既涉及货物又涉及非应税劳务，为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为，视为销售货物，应当征收增值税；其他单位和个人的混合销售行为，视为销售非应税劳务，不征收增值税。
纳税人的销售行为是否属于混合销售行为，由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者，包括以从事货物的生产、批发或零售为主，并兼营非应税劳务的企业、企业性单位及个体经营者在内。
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Article 6. A taxpayer engaging concurrently in non-taxable labor services should keep separate accountings on sales of goods, taxable labor services and non-taxable labor services. If the accountings cannot be accurately separated, the value-added tax shall be levied on non- taxable labor services consolidatedly with those on goods or taxable labor services.
Whether or not the value-added tax shall be levied consolidatedly for a taxpayer concurrently engaging in non-taxable labor services shall be subject to the determination of the tax collecting organs under the State Tax Administration.
| | 第六条 纳税人兼营非应税劳务的，应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的，其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税，由国家税务总局所属征收机关确定。
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Article 7. "Sell goods ..... within the territory of the People's Republic of China" as mentioned in Article 1 of the regulations means that the starting point for shipment or placement of the goods to be sold is within the territory of the People's Republic of China (hereinafter referred to as territory).
"Provide taxable labor services within the territory" mentioned in Article 1 of the regulations means that the labor services are provided within the territory.
| | 第七条 条例第一条所称在中华人民共和国境内（以下简称境内）销售货物，是指所销售的货物的起运地或所在地在境内；
条例第一条所称在境内销售应税劳务，是指所销售的应税劳务发生在境内。
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Article 8. "Units" mentioned in Article 1 of the regulations refer to State-owned enterprises, collectively-owned enterprises, private enterprises, stockholding enterprises and other enterprises and administrative units, institutional units, military units, social organizations and other units.
"Individuals" mentioned in Article 1 of the regulations refer to individual business people and other individual operators.
| | 第八条 条例第一条所称单位，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人，是指个体经营者及其他个人。
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Article 9. For enterprises leased or contracted out for operation, the person or persons who lease it or the contractor or contractors are the taxpayers.
| | 第九条 企业租赁或承包给他人经营的，以承租人或承包人为纳税人。
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Article 10. If a taxpayer sells goods or taxable labor services in different tax rates and concurrently provides non-taxable labor services which are subject to consolidated value-added tax, the higher tax rate shall apply to non-taxable labor services.
| | 第十条 纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的，其非应税劳务应从高适用税率。
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Article 11. The amount of value-added tax returned to buyers due to purchase returns and allowances by taxpayers other than small scale taxpayers (hereinafter referred to as "general taxpayers" ) should be deducted from the tax amount under the selling item of the period when the goods are returned or rebated, and the amount of value-added tax returned due to purchase returns and allowances should be deducted from the tax amount for incoming item of the period when the goods are returned or rebated.
| | 第十一条 小规模纳税人以外的纳税人（以下简称一般纳税人）因销货退回或折让而退还给购买方的增值税额，应从发生销货退回或折让当期的销项税额中扣减，因进货退出或折让而收回的增值税额，应从发生进货退出或折让当期的进项税额中扣减。
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Article 12. "Additional expenses" mentioned in Article 6 of the regulations refer to money collected from buyers, including commissions, subsidies, funds, profits returned from fund raising, bonuses, contractual fines (interests on deferred payments), packaging fees, rents for leasing packages, reserve expenses, fine quality fees, loading and unloading charges, funds collected on a commissioned basis, advance money for another and money of other descriptions collected in addition to prices. But the following items are not included:
| | 第十二条 条例第六条所称价外费用，是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金（延期付款利息）、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内：
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1. The selling tax amount collected from the buyer;
| | （一）向购买方收取的销项税额；
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2. The amount of consumption tax withheld for taxable consumer goods processed on a commissioned basis; and
| | （二）受托加工应征消费税的消费品所代收代缴的消费税；
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3. Advance transport charges paid for another if the following requirements are met:
| | （三）同时符合以下条件的代垫运费：
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(1) The carrying unit provides the invoices for transport charges for the buying party;
．．．．．． | | １、承运部门的运费发票开具给购货方的；
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