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增值税暂行条例(11)

2014-04-14    来源:网络    【      美国外教 在线口语培训

除前款规定外,增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
Excipt as stipulated in the above paragrph, the VA -T exemption and reduction items shall be regulate d by the State Council. Local governments or depar tments shall not regulate any tax exemption or red uction items,

第十七条 纳税人兼营免税、减税项目的,应当单独核算免税、减税项目的销售额;未单独核算销售额的,不得免税、减税。
Article 17 For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax red uced items shall be accounted for separately, If t he sales amounts have not been separately accounte d for, no exemption or reduction is allowed.

第十八条 纳税人销售额未达到财政部规定的增值税起征点的,免征增值税。
Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Minist ry of Finance, the VAT shall be sxempt.

第十九条 增值税纳税义务发生时间:
Article 19 The time at which a liability to VAT arises is as follows:

(一)销售货物或者应税劳务,为收讫销售款或者取得索取销售款凭据的当天。
(1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.

(二)进口货物,为报关进口的当天。
(2)For importation of goods, it is the date of imp -ort declaration.

第二十条 增值税由税务机关征收,进口货物的增值税由海关代征。
Article 20 VAT shall be collected by the tax authorities.VAT on the importation of goods shall be collected by the customs office on behalf of the tax authoritie -s.

个人携带或者邮寄进境自用物品的增值税,连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
VAT on self-used articles brought or mailed into C -hina by individuals shall be levied together with Customs Duty. The detailed measures shall be form -ulated by the Tariff Policy Committee of the Stat -e Council together with the relevant departments.

第二十一条 纳税人销售货物或者应税劳务,应当向购买方开具增值税专用发票,并在增值税专用发票上分别注明销售额和销项税额。
Article 21 Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers. Sale -s amounts and output tax shall be separately indi cated in the special VAT invoices.



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