基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

国家税务总局关于印发《增值税若干具体问题的规定》的通知 Circular of the State Administration of Taxation Concerning Issuing and Distributing the Provisions for Some Specific Questions on Value-added Tax

2006-05-17 01:16   我要纠错 | 打印 | 收藏 | | |

国税发[1993]154号
颁布日期:19931228  实施日期:19931228  颁布单位:国家税务总局

  GuiShuiFa [1993] No.154

  December 28, 1993

  The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of various municipalities separately listed on the State plan:

  “Provisions for Some Specific Questions on Value-added Tax” is now printing and issuing to you, please carry out seriously.

  Attachment:

  Provisions for Some Specific Questions on Value-added Tax

  1. Scope of Taxation

  (1) Value-Added tax shall be levied on forward transactions in goods (including commodity futures and precious metal futures)。

  (2) Value-Added Tax shall be levied on the business of selling gold and silver by banks.

  (3) Value-Added Tax shall not be levied on financing and leasing businesses, whether or not ownership of the leased goods is transferred to the lessee.

  (4) For precast concrete components, other structural components or building materials produced by a factory or workshop affiliated to an infrastructure construction unit or an enterprise engaged in construction and installation and used on construction projects of that unit or enterprise, Value-Added Tax shall be levied at the time when the products are transferred for use. But for precast components produced at the construction sites and used directly on construction projects of that unit or enterprise, no Value-Added Tax shall be levied.

  (5) Value-Added Tax shall be levied on sales of dead articles in pawn for pawn business and sales of consignment goods on behalf of consignors for consignment business.

  (6) Value-Added Tax shall not be levied on sales of original copy of cinematographic films, video tapes and audio tapes arising from the transfer of ownership of copy-right as well as sales of computer software arising from the transfer of the ownership of patented technology or non-patented technology.

  (7) Value-Added Tax shall not be levied on the supply or extraction of unprocessed natural water (such as the supply of water from a reservoir for agricultural irrigation and the self-extraction of underground water by a factory for use in production)。

  (8) Value-Added Tax shall levied on sales of philately stamps and first day covers by postal departments.

  (9) Value-Added Tax shall be levied on the business of sewing.

  2. Basis of Tax Computation

  (1) Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy. But for deposits that are not to be returned as the packaging materials are not collected when due, Value-Added Tax shall be levied at the tax rate applicable to the packaged goods.

  (2) For taxpayers adopting the method of selling goods at a discount, if the sales amount and the discount amount are separately specified on the same invoice, Value-Added Tax can be levied on the sales amount after deducting the discount. If the discount amount is specified on a separate invoice, the discount amount shall not be deducted from the sales amount, no matter how the financial treatment is handled.

  (3) For taxpayers adopting the method of selling goods by exchanging new products for old ones, the sales amount shall be determined based on the selling price of the new products in the same period.

  For taxpayers adopting the method of selling goods for repayment of principals, the expenditures on principal repayment shall not be deducted from the sales amount.

  (4) In case the sales amount of a taxpayer is determined on the basis of the composite assessable value according to the regulations as its selling prices are obviously low or no selling prices are available, the cost plus margin rate in the composite assessable value formula shall be 10%. However, for goods on which a Consumption Tax shall be levied at a rate on price value method, the cost-plus margin rate in the composite assessable value formula shall be the cost plus margin rate prescribed in the .

  3. Thresholds for Small-scale Taxpayers

  (1) “Sales amount” mentioned in Article 24 of the Detailed Rules concerning the threshold for small-scale taxpayers refers to the sales amount for the small-scale taxpayers prescribed in Article 25 of the said Detailed Rules.

  (2) “Taxpayers engaged principally in the production of goods or the provision of taxable services and also in wholesaling or retailing of goods” mentioned in Article 24 of the Detailed Rules refer to those type of taxpayers whose sales amount from sales of goods and taxable services exceeds 50% of total annual taxable sales amount, while the sales amount of wholesaling and retailing businesses makes up less than 50%.

  4. Businesses with a fixed establishment selling goods in a different county (or city) shall apply for the issuance of an outbound business activities tax administration certificate from the local tax authorities where the establishment is located and shall report and pay tax with the local tax authorities where the establishment is located. Businesses selling goods and taxable services in a different county (or city) without the outbound business activities tax administration certificate issued by the local tax authorities where the establishment is located, the local tax authorities where the sales activities occur shall impose a tax at the uniform tax rate of 6%. After the sale amount is brought back to the place where the establishment is located, the sale amount arose in the selling places shall still have to be reported and subject to tax in accordance with the provisions. The tax paid in the selling place shall not be deducted from the amount of tax payable of the period.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371