Article 2 The goods mentioned in Article 1 of the Regulations refer to tangible movable property, including electricity, heat and gas.
The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.
The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function.
Article 3 The term "selling goods" as mentioned in Article 1 of the Regulations refers to the paid transfer of the ownership of goods.
The provision of processing, repair and replacement services (hereinafter referred to as taxable services) as mentioned in Article 1 of the Regulations refers to the provision of processing, repair and replacement services with compensation. Employees employed by units or individual industrial and commercial households to provide processing, repair and replacement services for their own units or employers are not included.
The term "paid" as mentioned in these Detailed Rules refers to obtaining money, goods or other economic benefits from the buyer.
Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling commodities:
(1) Entrusting the goods to other units or individuals for consignment;
(2) Consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(4) Non-VAT taxable items using self-produced or entrusted goods;
(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;
(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge.
Article 5 Sales activities involving both goods and non-VAT taxable services are mixed sales activities. Except as stipulated in Article 6 of these Detailed Rules, enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods that are mixed for sale shall be regarded as selling goods and paid value-added tax; The mixed sales behavior of other units and individuals is regarded as selling non-VAT taxable services, and VAT is not paid.
The non-VAT taxable services mentioned in the first paragraph of this article refer to services that fall within the scope of taxation of transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries.
Enterprises, business units and individual industrial and commercial households engaged in the production, wholesale and retail of goods mentioned in the first paragraph of this article include units and individual industrial and commercial households mainly engaged in the production, wholesale and retail of goods and engaged in non-VAT taxable services.
Article 6 Taxpayers shall separately account for the sales volume of goods and the turnover of non-VAT taxable services in the following mixed sales behaviors, and pay VAT according to the sales volume of goods they sell, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:
(1) selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 7 Taxpayers engaged in non-VAT taxable items shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; If it is not accounted for separately, the sale of goods or taxable services shall be approved by the competent tax authorities.
Article 8 The term "selling goods or providing processing, repair and replacement services in People's Republic of China (PRC)" as mentioned in Article 1 of the Regulations refers to:
(1) The place of departure or location of the goods for sale is within the territory;
(2) The taxable services provided occur within the territory of China.
Article 9 The units mentioned in Article 1 of the Regulations refer to enterprises, administrative units, institutions, military units, social organizations and other units.
The individuals mentioned in Article 1 of the Regulations refer to individual industrial and commercial households and other individuals.
Tenth units leased or contracted to other units or individuals, with the lessee or contractor as the taxpayer.
Article 11 The value-added tax refunded to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to the return or discount of sales goods shall be deducted from the output tax of the current period in which the return or discount of sales goods occurs; The value-added tax recovered due to the receipt or discount of purchased goods shall be deducted from the input tax of the current period when the receipt or discount of purchased goods occurs.
After the general taxpayer sells goods or taxable services and issues a special VAT invoice, if the goods sold are returned, discounted or invoiced incorrectly, it shall issue a special VAT invoice in red in accordance with the Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If a special red-ink VAT invoice is not issued as required, the VAT shall not be deducted from the output tax.
Article 12 The out-of-price expenses mentioned in the first paragraph of Article 6 of the Regulations include handling fees, subsidies, funds, collection fees, profit return, incentive fees, liquidated damages, late fees, deferred payment of interest, compensation, collection funds, advance payment, packaging fees, charter, reserve fees, quality fees, transportation and handling fees and other out-of-price expenses. But it does not include the following items:
(1) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax;
(2) Prepaid transportation expenses that meet the following conditions:
1. The invoice of transportation expenses of the transportation department is issued to the buyer;
2. The taxpayer transfers the invoice to the buyer.
(3) Government funds or administrative fees collected in the following names:
1. government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or the provincial people's government and its finance and price departments;
2. Financial bills uniformly printed by financial departments at or above the provincial level shall be issued at the time of collection;
3. The money received should be turned over to the finance in full.
(4) Insurance premium charged to the buyer when selling goods, and vehicle purchase tax and vehicle license fee paid by the buyer.
Article 13 Where mixed sales are subject to VAT according to Article 5 of these Detailed Rules, the sales amount shall be the sum of the sales amount of goods and the turnover of non-VAT taxable services.
Legal basis:
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax Article 14 Where a general taxpayer sells goods or taxable services and adopts the combined pricing method of sales amount and output tax, the sales amount shall be calculated according to the following formula:
Sales = sales including tax ÷( 1+ tax rate)
Article 15 If a taxpayer settles its sales in a currency other than RMB, the RMB conversion rate of its sales can choose the middle rate of RMB exchange rate on the day when the sales occur or on the day of 1 of the current month. Taxpayers shall determine the conversion rate in advance, and it shall not be changed within 1 year after the conversion rate is determined.
Article 16 If a taxpayer implements the obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons, or fails to sell the goods as deemed as sales as listed in Article 4 of these Rules, the sales amount shall be determined in the following order:
(a) according to the taxpayer's recent average sales price of similar goods;
(2) According to the recent average selling price of similar goods by other taxpayers;
(3) According to the composition of taxable value. The calculation formula of taxable value is:
Taxable value of components = cost ×( 1+ cost profit rate)
Goods subject to consumption tax shall be subject to consumption tax in taxable value.
The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 17 The term "purchase price" as mentioned in Item (3) of Paragraph 2 of Article 8 of the Regulations includes the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with regulations.
Article 18 The amount of transportation expenses mentioned in Item (4) of Paragraph 2 of Article 8 of the Regulations refers to the transportation expenses (including the transportation expenses of temporary railway pipelines and special railway lines) and construction funds indicated in the transportation expense settlement documents, excluding handling fees, insurance premiums and other miscellaneous fees.
Article 19 The VAT deduction voucher mentioned in Article 9 of the Regulations refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice for agricultural products, the sales invoice for agricultural products and the settlement voucher for transportation expenses.
Article 20 Where mixed sales activities are subject to VAT according to Article 5 of these Detailed Rules, if the input tax of goods purchased by non-VAT taxable services involved in mixed sales activities meets the provisions of Article 8 of the Regulations, it can be deducted from the output tax.