Article 2 VAT rate:
(1) Except as stipulated in Items (2) and (3) of the original article, the tax rate of taxpayers selling or importing goods is 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. Food grain, edible vegetable oil, Shanxi wholesale cigarettes;
2 tap water, warm air, cold air, warm water, gas, kerosene liquefied gas, natural gas, biogas, residential coal ice products;
3. Books, newspapers and annals;
4. Feed, chemical fertilizer, industrial medicine, agricultural machinery and plastic film;
5. Other goods stipulated by the State Council.
(three) the taxpayer's goods, the tax rate is zero; However, unless there are provisions in the State Council.
(4) Taxpayer's tax rate is 17%, which reduces the demand for farm work and repairs (hereinafter referred to as taxable services).
Mediation of tax rates shall be decided by the State Council.
Article 3 Taxpayers who concurrently engage in goods with different tax rates or taxable services should split up and calculate the sales amount of goods or taxable services without the same tax rate; If the sales amount has been separately accounted for, the practical tax rate will be increased.
Article 4 Except as stipulated in Article 11 of the original regulations, the taxable amount of taxpayers selling goods or providing tax-reduced services (hereinafter referred to as selling goods or taxable services) shall be the balance of the output tax of the current period after deducting the input tax of the current period. Calculation formula of tax payable:
When the tax amount = the output tax amount of this period-the income tax amount of this period
When the output tax in this period is less than the input tax in this period, it is not enough to deduct, and the department without feet can transfer it to the next period for continuous deduction.
Article 5 When a taxpayer sells goods or taxable services, the output tax shall be calculated according to the sales amount and the tax rate stipulated in Article 2 of the original regulations and the VAT collected by the purchaser. Output tax calculation formula:
Output tax = sales? tax rate
Article 6 The sales amount is tax. The goods sold should be taxed, which means the total price and extra price charged by the buyer, but does not include the output tax charged.
Sales are calculated in popular currency. If a taxpayer calculates the sales amount in coins other than official currency, it should calculate the sales amount by dividing it into people's currency.
Article 7 If the taxpayer sells goods, perhaps the cost of tax evasion is obviously low and there is no legitimate reason, the competent tax authorities shall examine and verify the sales amount.
Article 8 The value-added tax paid or burdened by taxpayers who buy goods or undertake taxable services (hereinafter referred to as buying goods or taxable services) is the input tax.
The following tax items are allowed to be deducted from the sales tax:
(1) The VAT indicated on the special VAT invoice obtained from the seller.
(2) Value-added tax amount highlighted in the special payment book for value-added tax at sea customs.
(3) For purchased industrial products, in addition to obtaining special invoices for value-added tax or special payment letters for customs value-added tax, the input tax is calculated according to the selling price of industrial products and the deduction rate of 13% indicated on the purchase invoices or sales invoices of industrial products. Input tax calculation formula:
Income tax = selling price? Deduction rate
(4) Where goods are bought or sold and transportation expenses are paid in the course of production planning, the input tax calculated according to the transportation expenses amount marked on the transportation expenses settlement bill and the deduction rate of 7%. Input tax calculation formula:
Input tax amount = transportation cost amount? Deduction rate
Mediation on the items to be deducted and the deduction rate shall be decided by the State Council.
Article 9 If a taxpayer purchases goods or taxable services, and the VAT deduction certificate obtained does not conform to the laws and regulations of law enforcement and political suspension or the relevant provisions of the competent tax authorities of the State Council, the input tax shall not be deducted from the output tax.
Article 10 The following target income tax amounts may not be deducted from the self-output tax amount:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exemption items, corporate welfare funds or personal consumption;
(2) Non-general loss of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process or production that are not generally lost;
(4) Consumables designated by the finance and taxation department of the State Council for tax payment and self-use;
(5) the transportation cost of goods and the transportation cost of selling duty-free goods as defined in items (1) to (4) of the original article.
Eleventh small-scale taxpayers selling goods or taxable services, experiment with simple measures to calculate the tax payable according to the sales volume and the collection rate, and issue invoices on behalf of Fuzhou, and shall not deduct the input tax. Calculation formula of tax payable:
Tax payable = sales amount? Levy rate
The scale of small-scale taxpayers shall be defined by the financial and tax authorities of the State Council.
Article 12 The VAT rate for small-scale tax payment is 3%.
The mediation of the collection rate shall be decided by the State Council.
Article 13 Taxes other than small-scale taxation should apply for qualification recognition with the tax structure in charge. Detailed recognition measures shall be formulated by the tax department of the State Council.
Small-scale taxpayers who have a sound accounting and can ask for correct tax materials can apply to the competent tax authorities for qualification recognition. If they are not small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these Regulations.
Article 14 Taxpayers shall calculate the tax payable on imported goods according to the taxable price and the tax rate stipulated in Article 2 of the original regulations. Formulas for calculating the taxable cost and taxable amount:
Composition taxable price = customs duty paid price customs consumption tax
Taxable amount = constitutes taxable consideration? tax rate
Fifteenth the following items are subject to value-added tax:
(1) Self-produced products sold by industrial producers;
(2) Contraceptive drugs and devices;
(3) Ancient books;
(four) direct cross for superstitious research, superstitious experiments and lectures into the heart of the instrument, set up equipment;
(five) imported materials and equipment provided by foreign authorities and international structures for free relief;
(six) from the structure of the disabled Xu people directly into the entrance to seek the special items of the disabled Xu people;
(seven) the sale of its own use of goods.
Except as specified in the preceding paragraph, the tax collection and reduction of value-added tax shall be specified by the State Council. No region or part is allowed to stipulate any tax or tax reduction.
Article 16 Taxpayers who concurrently engage in tax and tax reduction shall separately account for the sales amount of tax exemption and tax reduction targets; If sales have been accounted for separately, there is no tax exemption or reduction.
Article 17 If the taxpayer's sales amount has reached the limit of value-added tax stipulated by the financial and tax authorities of the State Council, it shall be exempted from value-added tax; Arrive at the stop sign surface, and pay the value-added tax in full according to the provisions of these regulations.
Article 18 If the Chinese people and units or individuals outside the People's Republic of China provide tax services in China and have set up planning agencies in China, their domestic agents shall be the withholding agents; If there is an agent in China, the purchaser shall be the withholding agent.
Article 19 The onset time of VAT liability:
(1) The day when goods or taxable services are sold is the day when the sales proceeds are collected or the basis for claiming the cancellation of the sales proceeds is obtained; If the invoice is issued first, it shall be the day when the invoice is issued.
(2) Goods imported into the heart shall be on the exact date of customs declaration and import.
The time when the VAT withholding task is generated is the exact day when the taxpayer's VAT payment task is generated.
Article 20 Value-added tax shall be levied by the tax structure, and the value-added tax on imported goods shall be collected by the customs.
Value-added tax on articles brought by individuals or mailed into the country for their own use shall be levied together with customs duties. Detailed measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice behind the buyer's back, and separate the sales amount and the output tax amount on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(1) Selling goods or taxable services behind the consumer's back;
(two) the sale of goods or people should be classified as tax evasion and pragmatic use of any tax;
(3) small-scale taxpayers sell goods or taxable services.
Article 22 Where the VAT is paid:
(a) mobile operators should declare and pay taxes to the competent tax authorities where their institutions are located. If the negotiation branch of the switchboard is not located in a unified county (city), it is reasonable to report and pay taxes to the competent tax authorities in their respective places separately; With the consent of the competent financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office can collect and report taxes to the competent tax authorities where the head office is located.
(2) Firmly established business households selling goods or taxable services in other counties (cities) should apply to the competent tax authorities on the day when their institutions are located for the issuance of the certificate of tax handling for going out to plan sports, and report and pay taxes to the competent tax authorities on the day when their institutions are located; If a certificate has been issued, it shall be declared and paid to the competent tax authorities in the place where the service is sold or produced; If the tax payment is not reported to the competent tax authorities at the place of sale or the place where the labor service occurs, the competent tax authorities at the place where the institution is located shall pay the tax.
(3) Non-firm business households selling goods or taxable services should declare and pay taxes behind the closed door of the competent tax authorities at the place of sale or the day when the services are produced; If the tax has been reported to the competent tax structure of the sales day or the place where the labor service is produced, the competent tax authority of the place where the institution is located or the place where it lives will pay the tax.
(4) For imported goods, it is reasonable to report and pay taxes to Customs clearance.
The withholding agent shall report and pay the tax withheld to the competent tax authorities at the place of his institution or residence.
Article 23 The tax deadline for VAT is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter. The detailed tax payment period of the taxpayer shall be examined and approved by the competent tax authorities according to the size of the taxpayer's tax payable, and Fuzhou shall issue invoices; If it is impossible to pay taxes according to a firm time limit, it can pay taxes in sequence.
If the tax payment period is 1 month or quarter 1 month, the tax shall be declared within 1 5 days from the date of tax payment; If 1 day, 3rd, 5th, 1 5th or 1 5th is taken as1tax period, the tax shall be paid in advance within 5 days from the date of the tax period, and the tax shall be reported and settled within15th of the following month.
The time limit for withholding agents to pay taxes shall be implemented in accordance with the provisions of the preceding two paragraphs.
Article 24 Taxpayers who import goods on behalf of Fuzhou should pay the tax within 15 days from the date when the customs digs out the special payment form for customs import value-added tax.
Article 25 Taxpayers who apply the tax refund (exemption) for export goods shall go through the export formalities with the customs, and report the tax refund (exemption) for export goods to the competent tax authorities on a monthly basis within the specified tax refund (exemption) reporting period. Detailed measures shall be formulated by the competent departments of finance and taxation of the State Council.
If the goods returned or closed after the tax refund is managed, the taxpayer shall pay the refunded tax according to law.
Article 26 The collection and handling of value-added tax shall be carried out in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the relevant provisions of these Regulations.
Article 27 The original regulations shall come into force on/month/month/day of 2009.
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