增值税暂行条例(9)

作者:admin

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2014-4-11 10:37

第十五条 纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。组成计税价格和应纳税额计算公式:
Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. No tax will be credited. The formula as for computing the composite assessable price an d the tax payable are as follows:

组成计税价格=关税完税价格+关税+消费税
Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax

应纳税额=组成计税价格x税率
Tax payable = Composite assessable price * Tax rate

第十六条 下列项目免征增值税:
Article 16 The following items shall be exempt from VAT:

(一)农业生产者销售的自产农业产品;
(1)Self-produced agricultural products sold by agricultural producers;

(二)避孕药品和用具;
(2)Contraceptive medicines and devised;