2019年注冊(cè)會(huì)計(jì)師-稅法-英語(yǔ)講義-全

1、聲明：本資料由大家論壇注冊(cè)會(huì)計(jì)師考試專區(qū) HYPERLINK /forum-115-1.html /forum-115-1.html 收集整理，轉(zhuǎn)載請(qǐng)注明出自 HYPERLINK 更多注冊(cè)會(huì)計(jì)師考試信息，考試真題，模擬題下載 HYPERLINK /forum-115-1.html /forum-115-1.html大家論壇，全免費(fèi)公益性考試論壇，期待您的光臨！2012年注冊(cè)會(huì)計(jì)師-稅法-英語(yǔ)講義-全專題一增值稅 Value Added Tax概述【授課形式和教學(xué)安排】專題一 增值稅Value Added Tax專題二 消費(fèi)稅Consumption Tax專題三 營(yíng)業(yè)稅Business Tax專

2、題四 城市維護(hù)建設(shè)稅 關(guān)稅 資源稅City Construction Tax, Customs Duty，Resource Tax專題五 土地增值稅Land Value-Added Tax專題六 房產(chǎn)稅、城鎮(zhèn)土地使用稅、耕地占用稅、車輛購(gòu)置稅、車船使用稅、印花稅和契稅Building Tax、Tax on the use of urban land、Farmland Used Tax 、Vehicle Purchase Tax、Tax on Vehicles and Vessels、Stamp Tax、Contract Tax專題七 企業(yè)所得稅Corporate Income Tax專題八 個(gè)

3、人所得稅Individual Income Tax【專題講授的四個(gè)部分】第一部分考情分析第二部分專業(yè)詞匯第三部分各個(gè)稅法暫行條例英文版的學(xué)習(xí)第四部分實(shí)戰(zhàn)演練 專題一增值稅 Value Added Tax【一、考情分析】增值稅的考察，往往出現(xiàn)在計(jì)算題和綜合題中?？梢詥为?dú)考察，也可以結(jié)合其他稅種出題。本專題的內(nèi)容是歷年英文測(cè)試的考察重點(diǎn)，2011年和2010年英文測(cè)試的主要內(nèi)容都應(yīng)用到了本專題的知識(shí)點(diǎn)。增值稅的考察主要有以下幾種方式：（一）直接問(wèn)稅種的應(yīng)納稅額為多少，計(jì)算金額即可。（二）針對(duì)某些事項(xiàng)問(wèn)是否應(yīng)該納稅、應(yīng)該繳納哪些稅種、如何納稅、計(jì)算是否正確，或者直接問(wèn)稅款征收方法。（三）一些方案的比

4、較，需要對(duì)一些方案進(jìn)行比較分析?！径I(yè)詞匯】1增值稅Value Added Tax （VAT）2進(jìn)項(xiàng)稅Input Tax3銷項(xiàng)稅Output Tax 4增值稅稅率Value added tax rate5應(yīng)稅勞務(wù)Taxable service6進(jìn)口貨物/出口貨物Importation of goods/Exportation of goods7分別核算Accounted for/Calculated/Computed separately8從高適用稅率the higher tax rate shall apply9銷售貨物或提供應(yīng)稅勞務(wù)Selling goods or providing

5、taxable servicesSale of goods or provision of taxable services10結(jié)算、以人民幣/外幣結(jié)算Settle、Be settled in RMB/ foreign currencies11應(yīng)納稅額當(dāng)期銷項(xiàng)稅額當(dāng)期進(jìn)項(xiàng)稅額Tax Payable Output tax payable for the period-Input tax for the period12銷項(xiàng)稅額銷售額稅率Output TaxSales Amount Tax Rate13進(jìn)項(xiàng)稅額買價(jià)稅率/扣除率Inputtax Purchasing priceTaxrate /De

6、duction rate14抵扣Offset against / Credit against15價(jià)款和價(jià)外費(fèi)用Consideration & Other charges16增值稅專用發(fā)票Special VAT Invoice17增值稅普通發(fā)票O(jiān)rdinary VAT Invoice18結(jié)轉(zhuǎn)/結(jié)轉(zhuǎn)下期Carry Forward/to the following periods19非增值稅應(yīng)稅項(xiàng)目Non-taxable items20免稅項(xiàng)目Tax exempt items 21在產(chǎn)品、產(chǎn)成品Work-in-progress /Finished goods22小規(guī)模納稅人/一般納稅人Small-

7、scale taxpayer/ General taxpayer23簡(jiǎn)易辦法Simplified method24應(yīng)納稅額銷售額征收率Tax payable Sales amount x Leviable rate25主管稅務(wù)機(jī)關(guān)Competent Tax Authorities26應(yīng)納稅額組成計(jì)稅價(jià)格稅率Tax payable Composite assessable price x Tax rate 27增值稅的免稅、減稅VAT Exemption and Reduction28起征點(diǎn)Minimum threshold 29進(jìn)口報(bào)關(guān)、出口報(bào)關(guān)Import declaration/ Expo

8、rt declaration 30征稅、征收Levy tax / collect tax31申報(bào)納稅Report and pay tax 32總機(jī)構(gòu)和分支機(jī)構(gòu)head office and branch33納稅期限Assessable period 34出口退稅Tax refund on exported goods 35補(bǔ)繳已退的稅款Repay the tax refunded【三、英文版法規(guī)的學(xué)習(xí)】 中華人民共和國(guó)增值稅暫行條例Provisional Regulations of the Peoples Republic of China on Value Added Tax第一條 在中華

9、人民共和國(guó)境內(nèi)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個(gè)人，為增值稅的納稅人，應(yīng)當(dāng)依照本條例繳納增值稅。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 Peoples Republic of China are taxpayers of Value-Added Tax

10、 （hereinafter referred to as ）, and shall pay VAT in accordance with these Regulations.貨物，是指有形動(dòng)產(chǎn)，包括電力、熱力、氣體在內(nèi)。Goodsrefersto tangible moveable goods, including electricity, heat, and gas.加工，是指受托加工貨物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造貨物并收取加工費(fèi)的業(yè)務(wù)。Processingrefersto the businessofcontractingtoprocessgoods,whe

11、retheconsignor supplies the rawmaterialandmajormaterialsandtheconsignee manufactures the goods in accordance with therequirementsofthe consignor and receives processing fee.修理修配，是指受托對(duì)損傷和喪失功能的貨物進(jìn)行修復(fù)，使其恢復(fù)原狀和功能的業(yè)務(wù)。Repairsandreplacementrefers to the business of contracting to carry out repairsof damaged

12、 or malfunctioned goods, soastorestorethegoodstotheir original conditions and functions.銷售貨物，是指有償轉(zhuǎn)讓貨物的所有權(quán)。Sales of goods refers to the transfer of the ownership of goods for any consideration.有償，是指從購(gòu)買方取得貨幣、貨物或者其他經(jīng)濟(jì)利益。Consideration includesmoney, goods or any economic benefit obtained from the purcha

13、sers.單位或者個(gè)體工商戶的下列行為，視同銷售貨物: The following activities of units or individualoperatorsshallbe deemed as sales of goods: （一）將貨物交付其他單位或者個(gè)人代銷；（1） Consignment of goods to others for sale; （二）銷售代銷貨物；（2） Sale of goods under consignmen（三）設(shè)有兩個(gè)以上機(jī)構(gòu)并實(shí)行統(tǒng)一核算的納稅人，將貨物從一個(gè)機(jī)構(gòu)移送其他機(jī)構(gòu)用于銷售，但相關(guān)機(jī)構(gòu)設(shè)在同一縣（市）的除外; （3） Transfer o

14、f goods from one establishment to other establishments for sale by a taxpayer thatmaintainstwoormoreestablishmentsand adopts consolidated accounting, unlesstherelevantestablishments are maintained in the same county （or city）; （四）將自產(chǎn)或者委托加工的貨物用于非增值稅應(yīng)稅項(xiàng)目；（4） Useself-producedorprocessedgoodstoproduce n

15、on-taxable items;（五）將自產(chǎn)、委托加工的貨物用于集體福利或者個(gè)人消費(fèi)；（5） Use self-produced or processed goods for collective welfare/group welfare or personal consumption;（六）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物作為投資，提供給其他單位或者個(gè)體工商戶；（6） Provision of self-produced, processed or purchased goods to other units or individual operators as investments;（

16、七）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物分配給股東或者投資者；（7） Distribution of self-produced processed orpurchasedgoodsto shareholders or investors;（八）將自產(chǎn)、委托加工或者購(gòu)進(jìn)的貨物無(wú)償贈(zèng)送其他單位或者個(gè)人。（8） Giving self-produced, processed or purchased goods toothers as free gifts.第二條 增值稅稅率：Article 2 Value added tax rates （VAT rates） ：（一）納稅人銷售或者進(jìn)口貨物，除本條第

17、（二）項(xiàng)、第（三）項(xiàng)規(guī)定外，稅率為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）納稅人銷售或者進(jìn)口下列貨物，稅率為13%：（2） For taxpayers selling or importing the following goods, the tax rate shall be 13%：1.糧食、食用植物油；I. Food grains，edible

18、vegetable oils；2.自來(lái)水、暖氣、冷氣、熱水、煤氣、石油液化氣、天然氣、沼氣、居民用煤炭制品；II. Tap water， heating， air conditioning， hot water， coal gas， liquefied petroleum gas， natural gas， methane gas， coal/charcoal products for household use；3.圖書、報(bào)紙、雜志；III. Books， newspapers， magazines；4.飼料、化肥、農(nóng)藥、農(nóng)機(jī)、農(nóng)膜；IV. Feeds， chemical fertilize

19、rs， agricultural chemicals， agricultural machinery and covering plastic film for farming；5.國(guó)務(wù)院規(guī)定的其他貨物。V. Other goods as regulated by the State Council.（三）納稅人出口貨物，稅率為零；但是，國(guó)務(wù)院另有規(guī)定的除外。（3）For taxpayers exporting goods, the tax rate shall be 0.（四）納稅人提供加工、修理修配勞務(wù)（以下稱應(yīng)稅勞務(wù)），稅率為17%。（4）For taxpayer providing p

20、rocessing，repairs and replacement services （hereinafter referred to as taxable services）, the tax rate shall be 17%.第三條 納稅人兼營(yíng)不同稅率的貨物或者應(yīng)稅勞務(wù)，應(yīng)當(dāng)分別核算不同稅率貨物或者應(yīng)稅勞務(wù)的銷售額；未分別核算銷售額的，從高適用稅率。Article 3 For taxpayers concurrently dealing in goods or providing taxable services with different tax rates，the sales am

21、ounts for goods or taxable services with different tax rates shall be accounted for/computed/calculate separately. If the sales amounts have not been accounted for separately, the higher tax rate shall apply.混合銷售行為:一項(xiàng)銷售行為如果既涉及貨物又涉及非增值稅應(yīng)稅勞務(wù)，為混合銷售行為。從事貨物的生產(chǎn)、批發(fā)或者零售的企業(yè)、企業(yè)性單位和個(gè)體工商戶的混合銷售行為，視為銷售貨物，應(yīng)當(dāng)繳納增值稅；

22、其他單位和個(gè)人的混合銷售行為，視為銷售非增值稅應(yīng)稅勞務(wù)，不繳納增值稅。A sales activity that involves goods and non-taxableservicesshall be a mixed sales activity. Mixed sales activities of enterprises, enterprise units or individual business operators engaged in production, wholesaling or retailing of goods shall be regarded as sales

23、 of goods which shall be subject to VAT. Mixed sales activities of other units or individuals shall be regarded as sales of non-taxable services which shall not be subject to VAT. 納稅人的混合銷售行為，應(yīng)當(dāng)分別核算貨物的銷售額和非增值稅應(yīng)稅勞務(wù)的營(yíng)業(yè)額，并根據(jù)其銷售貨物的銷售額計(jì)算繳納增值稅，非增值稅應(yīng)稅勞務(wù)的營(yíng)業(yè)額不繳納增值稅；未分別核算的，由主管稅務(wù)機(jī)關(guān)核定其貨物的銷售額：Taxpayers also engag

24、ed in non-taxable services shall account separately for the sales amount of goods and taxable services and non-taxable services. If the sales amount of the goods and taxable services and non-taxable services is not accounted for separately, the sales amount of goods and taxable services shall be det

25、ermined by the competent tax authorities.第四條 除本條例第十一條規(guī)定外，納稅人銷售貨物或者提供應(yīng)稅勞務(wù)（以下簡(jiǎn)稱銷售貨物或者應(yīng)稅勞務(wù)），應(yīng)納稅額為當(dāng)期銷項(xiàng)稅額抵扣當(dāng)期進(jìn)項(xiàng)稅額后的余額。應(yīng)納稅額計(jì)算公式：Article 4 Except as stipulated in Article 11 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services （hereinafter referred to as se

26、lling goods or taxable services）, the tax payable shall be the balance of output tax for the period after deducting the input tax for the period. The formula for computing the tax payable is as follows：應(yīng)納稅額當(dāng)期銷項(xiàng)稅額當(dāng)期進(jìn)項(xiàng)稅額Tax payableOutput tax payable for the period-Input tax for the period當(dāng)期銷項(xiàng)稅額小于當(dāng)期進(jìn)項(xiàng)稅

27、額不足抵扣時(shí)，其不足部分可以結(jié)轉(zhuǎn)下期繼續(xù)抵扣。If the output tax for the period is less than and insufficient to offset against the input tax for the period, the excess input tax can be carried forward for set-off in the following periods.第五條 納稅人銷售貨物或者應(yīng)稅勞務(wù)，按照銷售額和本條例第二條規(guī)定的稅率計(jì)算并向購(gòu)買方收取的增值稅額，為銷項(xiàng)稅額。銷項(xiàng)稅額計(jì)算公式：Article 5 For taxpay

28、ers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collected from the purchasers. The formula for computing the output tax is as follows：銷項(xiàng)稅額銷售額稅率Output taxSales amoun

29、t x Tax rate第六條 銷售額為納稅人銷售貨物或者應(yīng)稅勞務(wù)向購(gòu)買方收取的全部?jī)r(jià)款和價(jià)外費(fèi)用，但是不包括收取的銷項(xiàng)稅額。Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchasers by the taxpayer selling goods or taxable services, but excluding the output tax collectible.價(jià)外費(fèi)用，包括價(jià)外向購(gòu)買方收取的手續(xù)費(fèi)、補(bǔ)貼、基金、集資費(fèi)、返還

30、利潤(rùn)、獎(jiǎng)勵(lì)費(fèi)、違約金、滯納金、延期付款利息、賠償金、代收款項(xiàng)、代墊款項(xiàng)、包裝費(fèi)、包裝物租金、儲(chǔ)備費(fèi)、優(yōu)質(zhì)費(fèi)、運(yùn)輸裝卸費(fèi)以及其他各種性質(zhì)的價(jià)外收費(fèi)。Other charges refers to handling fees, subsidies, funds, fund raisingfees,profits sharing, incentive bonus, damages onbreachofcontract, interestondeferred payments, packaging charges, rentals on packaging materials,contingency

31、charges, quality charges,freightandloadingandunloadingcharges, commissioned receipts, commissioned paymentsandchargesofanyother nature which is in addition to the price charged tothepurchaser. 但下列項(xiàng)目不包括在內(nèi)：The following items nevertheless shall not be included:（一）受托加工應(yīng)征消費(fèi)稅的消費(fèi)品所代收代繳的消費(fèi)稅；（1） Consumption

32、 tax withheld on processing of consumer goodssubject to Consumption Tax; （二）同時(shí)符合以下條件的代墊運(yùn)輸費(fèi)用：（2） Disbursement of freight charges that satisfies both the following conditions; 1.承運(yùn)部門的運(yùn)輸費(fèi)用發(fā)票開(kāi)具給購(gòu)買方的；A freight invoice of transportation department was issuedtothe purchaser; and2.納稅人將該項(xiàng)發(fā)票轉(zhuǎn)交給購(gòu)買方的。The same i

33、nvoice is turned over by the taxpayer to the purchaser. （三）符合條件代為收取的政府性基金或者行政事業(yè)性收費(fèi)。（3） Governmental fund or administrative and institutional fee collected on behalf of others.（四）銷售貨物的同時(shí)代辦保險(xiǎn)等而向購(gòu)買方收取的保險(xiǎn)費(fèi)，以及向購(gòu)買方收取的代購(gòu)買方繳納的車輛購(gòu)置稅、車輛牌照費(fèi)。（4）Insurance premium, vehicle purchase tax and vehicle license fee col

34、lected from purchasers on behalf of the purchaser when selling goods.銷售額以人民幣計(jì)算。納稅人以人民幣以外的貨幣結(jié)算銷售額的，應(yīng)當(dāng)折合成人民幣計(jì)算。The sales amount shall be computed in RMB. The sales amount of the taxpayer settled in foreign currencies shall be converted into RMB according to the exchange rate prevailing in the foreign

35、exchange market.第七條 納稅人銷售貨物或者應(yīng)稅勞務(wù)的價(jià)格明顯偏低并無(wú)正當(dāng)理由的，由主管稅務(wù)機(jī)關(guān)核定其銷售額。Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification, the sales amount shall be determined by the competent tax authorities.納稅人有條例第七條所稱價(jià)格明顯偏低并無(wú)正當(dāng)理由或者有視同銷售貨物行

36、為而無(wú)銷售額者，按下列順序確定銷售額：For taxpayers whose pricesareobviouslylowandwithoutproper justification orhave activities of selling goods but without invoiced sales amounts, the sales amount shallbedetermined according to the following sequence: （一）按納稅人最近時(shí)期同類貨物的平均銷售價(jià)格確定；（1） Determined according to the average s

37、elling price of the taxpayer on the same goods in the recent period; （二）按其他納稅人最近時(shí)期同類貨物的平均銷售價(jià)格確定；（2） Determined according to the average selling price of other taxpayer on the same goods in the recent period; （三）按組成計(jì)稅價(jià)格確定。組成計(jì)稅價(jià)格的公式為：（3） Determined accordingtothecompositeassessableprice.The formula of

38、 the composite assessable value shall be: 組成計(jì)稅價(jià)格成本（1+成本利潤(rùn)率）Composite assessable price Cost X （1 + cost plus margin）屬于應(yīng)征消費(fèi)稅的貨物，其組成計(jì)稅價(jià)格中應(yīng)加計(jì)消費(fèi)稅額。For goods subject to Consumption Tax, the composite assessableprice shall include Consumption Tax payable.第八條 納稅人購(gòu)進(jìn)貨物或者接受應(yīng)稅勞務(wù)（以下簡(jiǎn)稱購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)）支付或者負(fù)擔(dān)的增值稅額，為進(jìn)項(xiàng)稅額

39、。Article 8 For taxpayers who purchase goods or receive taxable services （hereinafter referred to as purchasing goods or taxable services）, VAT paid or borne shall be the input tax.下列進(jìn)項(xiàng)稅額準(zhǔn)予從銷項(xiàng)稅額中抵扣：The amount of input tax that can be credited against/offset against the output tax shall be restricted

40、to the amount of VAT payable as indicated on the following VAT credit document（增值稅扣稅憑證）：（一）從銷售方取得的增值稅專用發(fā)票上注明的增值稅額。（1） VAT indicated in the special VAT invoices obtained from the sellers；（二）從海關(guān)取得的海關(guān)進(jìn)口增值稅專用繳款書上注明的增值稅額。（2） VAT indicated on the import VAT payment receipts obtained from the customs offic

41、e.（三）購(gòu)進(jìn)農(nóng)產(chǎn)品，除取得增值稅專用發(fā)票或者海關(guān)進(jìn)口增值稅專用繳款書外，按照農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷售發(fā)票上注明的農(nóng)產(chǎn)品買價(jià)和13%的扣除率計(jì)算的進(jìn)項(xiàng)稅額。進(jìn)項(xiàng)稅額計(jì)算公式：The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 13% on the actual purchasing price. The formula for calculating the input tax is as

42、follows：進(jìn)項(xiàng)稅額買價(jià)扣除率Input tax Purchasing price x Deduction rate（四）購(gòu)進(jìn)或者銷售貨物以及在生產(chǎn)經(jīng)營(yíng)過(guò)程中支付運(yùn)輸費(fèi)用的，按照運(yùn)輸費(fèi)用結(jié)算單據(jù)上注明的運(yùn)輸費(fèi)用金額和7%的扣除率計(jì)算的進(jìn)項(xiàng)稅額。進(jìn)項(xiàng)稅額計(jì)算公式：進(jìn)項(xiàng)稅額運(yùn)輸費(fèi)用金額扣除率Input tax Transportation charges x Deduction rate第九條 納稅人購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)，取得的增值稅扣稅憑證不符合法律、行政法規(guī)或者國(guó)務(wù)院稅務(wù)主管部門有關(guān)規(guī)定的，其進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣。Article 9 Where taxpayers purchasi

43、ng goods or taxable services have not obtained and kept the VAT credit document in accordance with the regulations，or the VAT payable and other relevant items in accordance with the regulations are not indicated on the VAT credit document, no input tax shall be credited against the output tax.第十條 下列

44、項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：Article 10 Input tax on the following items shall not be credited against the output tax：（一）用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；1.Goods purchased or taxable services used for non-taxable items; tax exempt items；group welfare or personal consumption；（二）非正常損失的購(gòu)進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù)；2.Abno

45、rmal losses of Goods purchased；（三）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；3.Goods purchased or taxable services consumed in the production of work-in-progress or finished goods which suffer abnormal losses.（四）國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的納稅人自用消費(fèi)品；4.Personal consumption goods used by taxpayers regulated by tax authorities.（五）

46、本條第（一）項(xiàng)至第（四）項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用。5.Transportation charges for the goods prescribed in items 1 to 4 of this Article.第十一條 小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)，實(shí)行按照銷售額和征收率計(jì)算應(yīng)納稅額的簡(jiǎn)易辦法，并不得抵扣進(jìn)項(xiàng)稅額。Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable

47、. The tax payable shall be calculated based on the sales amount and the leviable rate. No input tax shall be creditable. The formula for calculating the tax payable is as follows：應(yīng)納稅額銷售額征收率Tax payable Sales amount x levable rate第十二條 小規(guī)模納稅人增值稅征收率為3%.征收率的調(diào)整，由國(guó)務(wù)院決定。Article 12 the rate leviable on the s

48、mall-scale taxpayers selling goods or taxable services shall be 3%. Any adjustment to the leviable rate shall be determined by the State Council.第十三條 小規(guī)模納稅人以外的納稅人應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)申請(qǐng)資格認(rèn)定。具體認(rèn)定辦法由國(guó)務(wù)院稅務(wù)主管部門制定。小規(guī)模納稅人會(huì)計(jì)核算健全，能夠提供準(zhǔn)確稅務(wù)資料的，可以向主管稅務(wù)機(jī)關(guān)申請(qǐng)資格認(rèn)定，不作為小規(guī)模納稅人，依照本條例有關(guān)規(guī)定計(jì)算應(yīng)納稅額。Article 13 Small-scale taxpayers wit

49、h sound accounting who can provide accurate taxation information may, upon the approval of the competent tax authorities, not be treated as small-scale taxpayers. The tax payable shall be computed pursuant to the relevant stipulations of these Regulations.第十四條 納稅人進(jìn)口貨物，按照組成計(jì)稅價(jià)格和本條例第二條規(guī)定的稅率計(jì)算應(yīng)納稅額。組成計(jì)稅

50、價(jià)格和應(yīng)納稅額計(jì)算公式：Article 14 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. 組成計(jì)稅價(jià)格關(guān)稅完稅價(jià)格+關(guān)稅+消費(fèi)稅應(yīng)納稅額組成計(jì)稅價(jià)格稅率Composite assessable price Customs dutiable value + Customs Duty + Consumption Ta

51、xTax payable Composite assessable price x Tax rate第十五條 下列項(xiàng)目免征增值稅：Article 15 The following items shall be exempt from VAT：（一）農(nóng)業(yè)生產(chǎn)者銷售的自產(chǎn)農(nóng)產(chǎn)品；（1） Self-produced agricultural products sold by agricultural producers；（二）避孕藥品和用具；（2）Contraceptive medicines and devices；（三）古舊圖書；（3）Antique books；（四）直接用于科學(xué)研究、科學(xué)試驗(yàn)

52、和教學(xué)的進(jìn)口儀器、設(shè)備；（4） Importation of instruments and equipment directly used in scientific research, experiment and education；（五）外國(guó)政府、國(guó)際組織無(wú)償援助的進(jìn)口物資和設(shè)備；（5） Importation of materials and equipment from foreign governments and international organizations as assistance free of charge；（六）由殘疾人的組織直接進(jìn)口供殘疾人專用的物品；（7

53、）Articles imported directly by organizations for the disabled for special use by the disabled；（七）銷售的自己使用過(guò)的物品。（8）Sale of goods which have been used by the sellers除前款規(guī)定外，增值稅的免稅、減稅項(xiàng)目由國(guó)務(wù)院規(guī)定。任何地區(qū)、部門均不得規(guī)定免稅、減稅項(xiàng)目。Except as stipulated in the above paragraph, the VAT exemption and reduction items shall be re

54、gulated by the State Council. Local governments or departments shall not regulate any tax exemption or reduction items.第十六條 納稅人兼營(yíng)免稅、減稅項(xiàng)目的，應(yīng)當(dāng)分別核算免稅、減稅項(xiàng)目的銷售額；未分別核算銷售額的，不得免稅、減稅。Article 16 For taxpayers concurrently engaged in tax exempt or tax reduced item, the sales amounts for tax exempt or tax reduc

55、ed items shall be accounted for separately. If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.第十七條 納稅人銷售額未達(dá)到國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的增值稅起征點(diǎn)的，免征增值稅；達(dá)到起征點(diǎn)的，依照本條例規(guī)定全額計(jì)算繳納增值稅。Article 17 For taxpayers whose sales amounts have not reached the VAT minimum threshold sti

56、pulated by the Ministry of Finance, the VAT shall be exempt.第十八條 中華人民共和國(guó)境外的單位或者個(gè)人在境內(nèi)提供應(yīng)稅勞務(wù)，在境內(nèi)未設(shè)有經(jīng)營(yíng)機(jī)構(gòu)的，以其境內(nèi)代理人為扣繳義務(wù)人；在境內(nèi)沒(méi)有代理人的，以購(gòu)買方為扣繳義務(wù)人。Article 18 All units and individuals providing taxable services within the territory of the Peoples Republic of China did not have business establishment, the wit

57、hholding agent shall be the agent within the territory; if there is no agent within the territory, the withholding agent shall be the purchaser.第十九條 增值稅納稅義務(wù)發(fā)生時(shí)間：Article 19 The time at which a liability to VAT arises is as follows：1.一般規(guī)定：（一） 銷售貨物或者應(yīng)稅勞務(wù)，為收訖銷售款項(xiàng)或者取得索取銷售款項(xiàng)憑據(jù)的當(dāng)天；先開(kāi)具發(fā)票的，為開(kāi)具發(fā)票的當(dāng)天。（1） For s

58、ales of goods or taxable services, it is the date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.（二）進(jìn)口貨物，為報(bào)關(guān)進(jìn)口的當(dāng)天。（2） For importation of goods, it is the date of import declaration.2.具體規(guī)定：按銷售結(jié)算方式methods of settlement的不同，具體為： （一）采取直接收款方式銷售貨

59、物，不論貨物是否發(fā)出，均為收到銷售款或者取得索取銷售款憑據(jù)的當(dāng)天；（1）For sales of goods under the direct payment method, itshallbe the date on which the sales sum is received or the documented evidenceof the right to collect the sales sum is obtained, regardless whether the goods are delivered;（二）采取托收承付和委托銀行收款方式銷售貨物，為發(fā)出貨物并辦妥托收手續(xù)的當(dāng)天

60、；（2）For sales of goodswherethesalesamountisentrustedfor collection, including where entrusted to banks for collection, it shall be the date on which the goods are delivered and the procedures for entrusted collection are completed; （三）采取賒銷和分期收款方式銷售貨物，為書面合同約定的收款日期的當(dāng)天，無(wú)書面合同的或者書面合同沒(méi)有約定收款日期的，為貨物發(fā)出的當(dāng)天；（3