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| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
| (No. 41) | | （第四十一号） |
| The Value-Added Tax Law of the People's Republic of China, as adopted at the 13th Session of the Standing Committee of the Fourteenth National People's Congress of the People's Republic of China on December 25, 2024, is hereby issued, and shall come into force on January 1, 2026. | | 《中华人民共和国增值税法》已由中华人民共和国第十四届全国人民代表大会常务委员会第十三次会议于2024年12月25日通过，现予公布，自2026年1月1日起施行。 |
| Xi Jinping, President of the People's Republic of China | | 中华人民共和国主席 习近平 |
| December 25, 2024 | | 2024年12月25日 |
| Value-Added Tax Law of the People's Republic of China | | 中华人民共和国增值税法 |
| (Adopted at the 13th Session of the Standing Committee of the Fourteenth National People's Congress on December 25, 2024) | | （2024年12月25日第十四届全国人民代表大会常务委员会第十三次会议通过） |
| Table of Contents | | 目 录 |
| Chapter I General Provisions | | 第一章 总 则 |
| Chapter II Tax Rates | | 第二章 税 率 |
| Chapter III Tax Payable | | 第三章 应纳税额 |
| Chapter IV Tax Preferences | | 第四章 税收优惠 |
| Chapter V Tax Collection Administration | | 第五章 征收管理 |
| Chapter VI Supplemental Provisions | | 第六章 附 则 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 This Law is enacted to improve the value-added tax (“VAT”) system to contribute to high-quality development, regulate the collection and payment of VAT, and protect the lawful rights and interests of taxpayers. | | 第一条 为了健全有利于高质量发展的增值税制度，规范增值税的征收和缴纳，保护纳税人的合法权益，制定本法。 |
| Article 2 The guidelines and policies of and the decisions and arrangements made by the Party and state shall be implemented in VAT-related taxation work to serve national economic and social development. | | 第二条 增值税税收工作应当贯彻落实党和国家路线方针政策、决策部署，为国民经济和社会发展服务。 |
| Article 3 Entities and individuals (including individual industrial and commercial households) that sell goods, services, intangible assets, or immovables (hereinafter referred to as “engaging in any taxable transactions”), or import goods within the territory of the People's Republic of China (hereinafter referred to as “inside China”) are taxpayers of VAT, and shall pay VAT in accordance with this Law. | | 第三条 在中华人民共和国境内（以下简称境内）销售货物、服务、无形资产、不动产（以下称应税交易），以及进口货物的单位和个人（包括个体工商户），为增值税的纳税人，应当依照本法规定缴纳增值税。 |
| “Selling goods, services, intangible assets, or immovables” means paid transfer of ownership of goods or immovables, paid provision of services, or paid transfer of ownership of or rights to use intangible assets. | | 销售货物、服务、无形资产、不动产，是指有偿转让货物、不动产的所有权，有偿提供服务，有偿转让无形资产的所有权或者使用权。 |
| Article 4 “Engaging in taxable transactions inside China” means that: | | 第四条 在境内发生应税交易，是指下列情形： |
| 1. the places where the goods are loaded for shipment or are located inside China in the case of sale of goods; | | （一）销售货物的，货物的起运地或者所在地在境内； |
| 2. immovables or natural resources are located inside China in the case of sale or lease of immovables or transfer of the rights to use natural resources; | | （二）销售或者租赁不动产、转让自然资源使用权的，不动产、自然资源所在地在境内； |
| 3. financial commodities are issued inside China, or the sellers are domestic entities or individuals in the case of sale of financial commodities; or | | （三）销售金融商品的，金融商品在境内发行，或者销售方为境内单位和个人； |
| 4. services or intangible assets are consumed inside China, or the sellers are domestic entities or individuals in the case of sale of services or intangible assets, except it is otherwise specified in subparagraph 2 or 3 of this article. | | （四）除本条第二项、第三项规定外，销售服务、无形资产的，服务、无形资产在境内消费，或者销售方为境内单位和个人。 |
| Article 5 Any of the following circumstances shall be deemed as a taxable transaction, and VAT shall be paid in accordance with this Law: | | 第五条 有下列情形之一的，视同应税交易，应当依照本法规定缴纳增值税： |
| 1. Entities or individual industrial and commercial households use self-produced goods or goods processed upon commission for collective welfare or personal consumption. | | （一）单位和个体工商户将自产或者委托加工的货物用于集体福利或者个人消费； |
| 2. Entities or individual industrial and commercial households gratuitously transfer goods. | | （二）单位和个体工商户无偿转让货物； |
| 3. Entities or individuals gratuitously transfer intangible assets, immovables or financial commodities. | | （三）单位和个人无偿转让无形资产、不动产或者金融商品。 |
| Article 6 Following circumstances are not taxable transactions, and shall not be subject to VAT: | | 第六条 有下列情形之一的，不属于应税交易，不征收增值税： |
| 1. Employees provide the entities where they work or their employers with services for which wages and salaries are obtained. | | （一）员工为受雇单位或者雇主提供取得工资、薪金的服务； |
| 2. Administrative fees or governmental funds are collected. | | （二）收取行政事业性收费、政府性基金； |
| 3. Compensations are obtained for the expropriation and requisition legally required. | | （三）依照法律规定被征收、征用而取得补偿； |
| 4. Deposit interest income is obtained. | | （四）取得存款利息收入。 |
| Article 7 As VAT is an off-price tax, the sales amount of a taxable transaction shall exclude VAT. The amount of VAT shall be indicated separately on a transaction voucher in accordance with the provisions issued by the State Council. | | 第七条 增值税为价外税，应税交易的销售额不包括增值税税额。增值税税额，应当按照国务院的规定在交易凭证上单独列明。 |
| Article 8 In the case of any taxable transaction engaged in by a taxpayer, the amount of VAT payable shall be calculated by crediting its input tax against its output tax by using the general tax computation method, except it is otherwise provided for by this Law. | | 第八条 纳税人发生应税交易，应当按照一般计税方法，通过销项税额抵扣进项税额计算应纳税额的方式，计算缴纳增值税；本法另有规定的除外。 |
| A small-scale taxpayer may calculate the amount of VAT payable through the simple tax computation method, that is, calculating the amount of tax payable on the basis of the sales amount and the levy rate. | | 小规模纳税人可以按照销售额和征收率计算应纳税额的简易计税方法，计算缴纳增值税。 |
| The method of calculating VAT on Chinese and foreign enterprises' cooperative exploitation of offshore oil and natural gas, among others, shall be governed by the relevant provisions issued by the State Council. | | 中外合作开采海洋石油、天然气增值税的计税方法等，按照国务院的有关规定执行。 |
| Article 9 For the purpose of this Law, a “small-scale taxpayer” means a taxpayer whose annual sales amount subject to VAT is not more than five million yuan. | | 第九条 本法所称小规模纳税人，是指年应征增值税销售额未超过五百万元的纳税人。 |
| A small-scale taxpayer that has a sound financial accounting system and is able to provide accurate tax-related materials may undergo the registration formalities with the tax authority of jurisdiction, and calculate the amount of VAT payable through the general tax computation method as prescribed in this Law. | | 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办理登记，按照本法规定的一般计税方法计算缴纳增值税。 |
| Where the national economic and social development so requires, the State Council may make adjustments to the standards for small-scale taxpayers and file them with the Standing Committee of the National People's Congress. | | 根据国民经济和社会发展的需要，国务院可以对小规模纳税人的标准作出调整，报全国人民代表大会常务委员会备案。 |
| Chapter II Tax Rates | | 第二章 税 率 |
| Article 10 VAT rate is: | | 第十条 增值税税率： |
| 1. 13%, for taxpayers' sale of goods, labor services of processing, repairs or replacement, or tangible movable property leasing services or import of goods, except for those specified in subparagraphs 2, 4 and 5 herein; | | （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。 |
| 2. 9%, for taxpayers' sale of transportation, postal, basic telecommunications, construction, or immovable leasing services, sale of immovables, transfer of the rights to use land, or sale or import of the following goods, except for those specified in subparagraphs 4 and 5 herein: | | （二）纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，除本条第四项、第五项规定外，税率为百分之九： |
| (1) Agricultural products, edible vegetable oil, and edible salt. | | 1农产品、食用植物油、食用盐； |
| (2) Tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, methane, and coal products for residential use. | | 2自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品； |
| (3) Books, newspapers, magazines, audio-visual recordings, and electronic publications. | | 3图书、报纸、杂志、音像制品、电子出版物； |
| (4) Feeds, fertilizers, pesticide, agricultural machineries, and agricultural films. | | 4饲料、化肥、农药、农机、农膜。 |
| 3. 6%, for taxpayers' sale of services or intangible assets, except for those specified in subparagraphs 1, 2 and 5 herein. | | （三）纳税人销售服务、无形资产，除本条第一项、第二项、第五项规定外，税率为百分之六。 |
| 4. Zero, for taxpayers' export of goods, except it is otherwise provided for by the State Council. | | （四）纳税人出口货物，税率为零；国务院另有规定的除外。 |
| 5. Zero, for the sale of services or intangible assets within the scope as prescribed by the State Council by domestic entities and individuals across national borders. | | （五）境内单位和个人跨境销售国务院规定范围内的服务、无形资产，税率为零。 |
| Article 11 The levy rate of VAT applied when the VAT payable is calculated through the simple tax computation method shall be 3%. | | 第十一条 适用简易计税方法计算缴纳增值税的征收率为百分之三。 |
| Article 12 A taxpayer engaging in two or more taxable transactions to which different tax rates or levy rates apply shall separately calculate the sales amounts to which different tax rates or levy rates apply; otherwise, the tax rate which is higher shall apply. | | 第十二条 纳税人发生两项以上应税交易涉及不同税率、征收率的，应当分别核算适用不同税率、征收率的销售额；未分别核算的，从高适用税率。 |
| ．．．．．． | | ．．．．．． |
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