| | |
Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues concerning the National Implementation of Value-added Tax Reform
(No. 170 [2008] of the Ministry of Finance)
The departments (bureaus) of public finance and the bureaus of state taxation 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:
For purposes of improving the value-added tax (VAT) system and promoting the stable and rapid development of the national economy, the State Council has decided to implement the VAT reform throughout the country from January 1, 2009. To ensure the correct implementation of the reform, we hereby notify you of the relevant issues as follows:
| | 财政部、国家税务总局关于全国实施增值税转型改革若干问题的通知
（财税[2008]170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：
为推进增值税制度完善，促进国民经济平稳较快发展，国务院决定，自2009年1月1日起，在全国实施增值税转型改革。为保证改革实施到位，现将有关问题通知如下：
|
I. From January 1, 2009, a general taxpayer of VAT (hereinafter referred to as the “taxpayer”) may have the input tax amount which occurred from the purchase (including acceptance of donation and investment in kind, same below) or self-production (including rebuilding, expansion of building and installation, same below) of a fixed asset (hereinafter referred to as the “input tax amount for a fixed asset”) deducted from the output tax amount according to the relevant provisions of 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”) and 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, hereinafter referred to as the “Detailed Rules”) and upon the strength of the special VAT invoice, special bill of payment of import VAT obtained from the customs and freight settlement voucher (hereinafter referred to as the “VAT deduction vouchers”), and the input tax amount shall be entered under the item of “Tax Payable – VAT Payable (Input Tax Amount).”
| | 一、自2009年1月1日起，增值税一般纳税人（以下简称纳税人）购进（包括接受捐赠、实物投资，下同）或者自制（包括改扩建、安装，下同）固定资产发生的进项税额（以下简称固定资产进项税额），可根据《中华人民共和国增值税暂行条例》（国务院令第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 国家税务总局令第50号，以下简称细则）的有关规定，凭增值税专用发票、海关进口增值税专用缴款书和运输费用结算单据（以下简称增值税扣税凭证）从销项税额中抵扣，其进项税额应当记入“应交税金一应交增值税（进项税额）”科目。
|
II. The input tax amount for a fixed asset of a taxpayer allowed to be deducted refers to the VAT amount which actually occurred after January 1, 2009 (including January 1, same below) to the taxpayer and is indicated on the VAT deduction voucher issued after January 1, 2009 obtained by the taxpayer or is calculated on the basis of the VAT deduction voucher.
| | 二、纳税人允许抵扣的固定资产进项税额，是指纳税人2009年1月1日以后（含1月1日，下同）实际发生，并取得2009年1月1日以后开具的增值税扣税凭证上注明的或者依据增值税扣税凭证计算的增值税税额。
|
III. The input tax amount for a fixed asset which occurred after January 1, 2009 to the taxpayers in the old industrial bases in northeast China, the old industrial base cities of the six provinces in middle China and the eastern Inner Mongolia Autonomous Region which have been brought into the pilot enlargement of the VAT deduction scope shall not apply the tax refund method any more, and the ending balance of the to-be-deducted input tax amounts for fixed assets which occurred to the said taxpayers before December 31, 2008 (including December 31, same below) shall be transferred at one time into the item of “Tax Payable – VAT Payable (Input Tax Amount)” in January 2009.
| | 三、东北老工业基地、中部六省老工业基地城市、内蒙古自治区东部地区已纳入扩大增值税抵扣范围试点的纳税人，2009年1月1日以后发生的固定资产进项税额，不再采取退税方式，其2008年12月31日以前（含12月31日，下同）发生的待抵扣固定资产进项税额期末余额，应于2009年1月份一次性转入 “应交税金一应交增值税（进项税额）”科目。
|
IV. From January 1, 2009, where a taxpayer sells any fixed asset used by itself (hereinafter referred to as the “used fixed asset”), the VAT shall be collected in the light of different circumstances:
| | 四、自2009年1月1日起，纳税人销售自己使用过的固定资产（以下简称已使用过的固定资产），应区分不同情形征收增值税：
|
(1) If the taxpayer sells a used fixed asset which was purchased or produced by itself after January 1, 2009, it shall pay the VAT at the applicable tax rate;
| | （一）销售自己使用过的2009年1月1日以后购进或者自制的固定资产，按照适用税率征收增值税；
|
(2) If the taxpayer who had not been brought into the pilot enlargement of the VAT deduction scope before December 31, 2008 sells a used fixed asset which was purchased or produced by itself before December 31, 2008, it shall pay the VAT at the half rate of 4%; and
| | （二）2008年12月31日以前未纳入扩大增值税抵扣范围试点的纳税人，销售自己使用过的2008年12月31日以前购进或者自制的固定资产，按照4%征收率减半征收增值税；
|
(3) If the taxpayer who had been brought into the pilot enlargement of the VAT deduction scope before December 31, 2008 sells a used fixed asset which was purchased or produced by itself before the pilot enlargement of the VAT deduction scope in the area where it is located, it shall pay the VAT at the half rate of 4%; if it sells a used fixed asset which was purchased or produced by itself after the pilot enlargement of the VAT deduction scope in the area where it is located, it shall pay the VAT at the applicable tax rate.
．．．．．． | | （三）2008年12月31日以前已纳入扩大增值税抵扣范围试点的纳税人，销售自己使用过的在本地区扩大增值税抵扣范围试点以前购进或者自制的固定资产，按照4%征收率减半征收增值税；销售自己使用过的在本地区扩大增值税抵扣范围试点以后购进或者自制的固定资产，按照适用税率征收增值税。
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |