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Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Low Value Added Tax Rates and Policies on Collecting Value Added Tax by the Simple Approach to Some Goods
[Partially Invalid]
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财政部、国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知
[部分失效]
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【法宝引证码】
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Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Low Value Added Tax Rates and Policies on Collecting Value Added Tax by the Simple Approach to Some Goods
(No.9 [2009] of the Ministry of Finance)
The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the “Regulation”), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows:
| | 财政部、国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知
（财税[2009]9号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：
根据《中华人民共和国增值税暂行条例》（国务院令538号，以下简称条例）和《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令50号）的规定和国务院的有关精神，为做好相关增值税政策规定的衔接，加强征收管理，现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下：
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I. The value added tax rate of 13% shall remain applicable to the following goods:
| | 一、下列货物继续适用13%的增值税税率：
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1. Agricultural Products
Agricultural products refer to the primary products of plants and animals produced in crop farming industry, livestock breeding industry, forestry, livestock husbandry and fishery. The specific tax coverage shall continue to be governed by the Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Explanatory Notes on the Tax Coverage of Agricultural Products (No.52 [1995] of the Ministry of Finance) and the relevant current provisions.
| | （一）农产品。
农产品，是指种植业、养殖业、林业、牧业、水产业生产的各种植物、动物的初级产品。具体征税范围暂继续按照《财政部国家税务总局关于印发〈农业产品征税范围注释〉的通知》（财税字[1995]52号）及现行相关规定执行。
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2. Audio and Video Recordings
Audio and video recordings refer to the recording tapes, videotapes, records, laser disc records and laser video disks with contents which are officially published.
| | （二）音像制品。
音像制品，是指正式出版的录有内容的录音带、录像带、唱片、激光唱盘和激光视盘。
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3. Electronic Publications
Electronic publications are a kind of interactive mass media for expressing ideas, spreading knowledge and accumulating culture, which are produced by using computer application programs to edit and process graphics, words, audios, videos and other contents in digital codes and storing such contents in magnetic, optical, electronic and other media in definite physical forms and are accessed and used by embedding them in computers, mobile phones, electronic readers, electronic display devices, digital audio/video players, electronic game consoles, navigators and other devices with similar functions. Their carriers and formats mainly include compact disc read-only-memory (CD-ROM, CD-I, Photo-CD, DVD-ROM, HD-DVD-ROM and BD-ROM), compact disc write-once (CD-R, DVD-R, HD-DVD-R and BD-R), compact disc rewritable (CD-RW, DVD-RW, HD-DVD-RW, BD-RW and MO), floppy disc (FD), hard disc (HD), integrated circuit card (CF card, MD card, SM card, MMC card, RS-MMC card, MS card, SD card, XD card, T-Flash card and memory stick) and various kinds of memory chips.
| | （三）电子出版物。
电子出版物，是指以数字代码方式，使用计算机应用程序，将图文声像等内容信息编辑加工后存储在具有确定的物理形态的磁、光、电等介质上，通过内嵌在计算机、手机、电子阅读设备、电子显示设备、数字音／视频播放设备、电子游戏机、导航仪以及其他具有类似功能的设备上读取使用，具有交互功能，用以表达思想、普及知识和积累文化的大众传播媒体。载体形态和格式主要包括只读光盘（CD只读光盘CD-ROM、交互式光盘CD-I、照片光盘Photo-CD、高密度只读光盘DVD-ROM、蓝光只读光盘 HD-DVD ROM和BD-ROM）、一次写入式光盘（一次写入CD光盘 CD-R、一次写入高密度光盘DVD-R、一次写入蓝光光盘HD-DVD／R， BD-R）、可擦写光盘（可擦写CD光盘CD-RW、可擦写高密度光盘 DVD-RW、可擦写蓝光光盘HDDVD-RW和BD-RW、磁光盘MO）、软磁盘（FD）、硬磁盘（HD）、集成电路卡（CF卡、MD卡、SM卡、MMC卡、 RS-MMC卡、MS卡、SD卡、XD卡、T-Flash卡、记忆棒）和各种存储芯片。
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4. Dimethyl Enther
Dimethyl enther, the chemical molecular formula of which is CH3OH3, is a kind of inflammable, non-toxic and non-corrosive gas with slight ether scent under the normal temperature and pressure.
| | （四）二甲醚。
二甲醚，是指化学分子式为CH3OCH3，常温常压下为具有轻微醚香味，易燃、无毒、无腐蚀性的气体。
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II. The following preferential policies on collecting value added tax by the simple approach shall remain effective, and the input tax amount shall not be offset or deducted:
| | 二、下列按简易办法征收增值税的优惠政策继续执行，不得抵扣进项税额：
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1. Where a taxpayer sells any property which has been used by the taxpayer, the following policies shall apply:
| | （一）纳税人销售自己使用过的物品，按下列政策执行：
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(1) Where a general taxpayer sells any fixed assets which have been used by the taxpayer and in respect of which the input tax shall not be offset or deducted as required by Article 10 of the Regulation and has not been offset or deducted, the value added tax on such goods shall be half of the result calculated at the rate of 4% by the simple approach.
．．．．．． | | 1.一般纳税人销售自己使用过的属于条例第十条规定不得抵扣且未抵扣进项税额的固定资产，按简易办法依4%征收率减半征收增值税。
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