增值税暂行条例(1)

作者:admin

来源:

2014-4-3 10:55

The Provisional Regulations of the People‘s Republic of China on Value-Added Tax

第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳增值税。
Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the importation of goods within the territory of the People“s Republic of China are taxpayers of Value-Added Tax (hereinafter referred to as “taxpayers“),and shall pay VAT in accordance with these Regulations.

第二条 增值税税率:
Article 2 VAT rates:

(一)纳税人销售或者进口货物,除本条第(二)项、第(三)项规定外,税率为17%。
(1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.

(二)纳税人销售或者进口下列货物,税率为13%:
(2)For taxpayers selling or importing the following goods, the tax rate shall be 13%: