稅務條款-中英對照

 個人所得超過國務院規定數額的，在兩處以上取得工資、薪金所得或者沒有扣繳義務人的，以及具有國務院規定的其他情形的，納稅義務人應當按照國家規定辦理納稅申報。扣繳義務人應當按照國家規定辦理全員全額扣繳申報。

 Where individual income exceeds the amount stipulated by State Council, draws their wages and salary in two areas or above, or has not withholding agent, and has other situations which State Council stipulated, the taxpayer shall declare taxes in accordance with specific regulations of the State. The withholding agent shall declare taxes for all-member and in full refund in accordance with specific regulations of the State.

 對儲蓄存款利息所得征收個人所得稅的開征時間和征收辦法由國務院規定。

 The time and collecting measure of reinstating personal income tax on depository interest of residents shall be prescribed by State Council.

國務院根據本法制定實施條例。

 The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.

 從海關取得的海關進口增值稅專用繳款書上注明的增值稅額。

 The special payment book of customs import VAT from the customs shall indicate the VAT data.

  購進農產品，除取得增值稅專用發票或者海關進口增值稅專用繳款書外，按照農產品收購發票或者銷售發票上注明的農產品買價和13%的扣除率計算的進項稅額。

 The purchased agricultural products, excepts value-added tax special invoices or the special payment book of customs import VAT, shall indicate the purchase price of agricultural products and 13% deduction rate income tax amount calculated according to the income tax on the purchased agricultural products receipt or the sales receipt.

 （四）購進或者銷售貨物以及在生產經營過程中支付運輸費用的，按照運輸費用結算單據上注明的運輸費用金額和7%的扣除率計算的進項稅額。進項稅額計算公式：

(4) As for the purchasing or selling cargo and the transportation expense in production management process, shall indicate the transportation expense amount and 7% deduction rate calculated according to the income taxes on the settlement papers of transportation expense. The formula of income tax is as follows:
　　進項稅額=運輸費用金額×扣除率

Income tax = transportation expense × deduction rate
　　準予抵扣的項目和扣除率的調整，由國務院決定。

 Tax paid can be credited of the project and the adjustment of deduction rate shall be prescribed by State Council.

取得的增值稅扣稅憑證不符合法律、行政法規或者國務院稅務主管部門有關規定的，

 Where tax-deduction certificates of VAT are not conformed to the law and administrative rules and regulations or the relevant rules and regulations of competent tax departments under the State Council:

（一）用于非增值稅應稅項目、免征增值稅項目、集體福利或者個人消費的購進貨物或者應稅勞務；

(1) Goods purchased or taxable services used in the taxable project of non-VAT, the project exempted from VAT, collective welfare or the individual consumption;
（二）非正常損失的購進貨物及相關的應稅勞務；

(2) unusual loss purchased cargo and the correlation taxable service;
（三）非正常損失的在產品、產成品所耗用的購進貨物或者應稅勞務；

(3) unusual loss purchased cargo or the taxable service consumed by the products and the finished products;
（四）國務院財政、稅務主管部門規定的納稅人自用消費品；

(4) The products for the taxpayer's own use which prescribed by the finance and competent tax departments of State Council;
（五）本條第（一）項至第（四）項規定的貨物的運輸費用和銷售免稅貨物的運輸費用。
 (5) The cargo transportation expense and the transportation expense of selling exempted cargo stipulated in article (1) to article (4) of this term.

實行按照銷售額和征收率計算應納稅額的簡易辦法，并不得抵扣進項稅額。應納稅額計算公式：

The simplified method for payable taxes calculated according to sales amount and percentage charges, and shall not deduct the income tax. The calculation formula of the parable tax is as follows
　　應納稅額=銷售額×征收率

Parable tax = sales amount × percentage charges
　　小規模納稅人的標準由國務院財政、稅務主管部門規定。
 The standard of small taxpayer shall be prescribed by the finance and competent tax departments of State Council.

 小規模納稅人以外的納稅人應當向主管稅務機關申請資格認定。具體認定辦法由國務院稅務主管部門制定。

Except the small taxpayer, the taxpayer shall apply for the qualifications to the competent tax institution for approval. The detail approval process shall be formulated by the competent departments of tax of State Council.
　　小規模納稅人會計核算健全，能夠提供準確稅務資料的，可以向主管稅務機關申請資格認定，不作為小規模納稅人，依照本條例有關規定計算應納稅額。
 The accounting of small taxpayer shall be complete, which may provide the accurate tax affairs materials, may apply for the qualifications to the competent tax institution for approval; as for the taxpayer other than the small taxpayer, the parable tax shall comply with the relevant stipulation of this provision for calculation.

 納稅人銷售額未達到國務院財政、稅務主管部門規定的增值稅起征點的，免征增值稅；達到起征點的，依照本條例規定全額計算繳納增值稅。

 Where the sales amount of taxpayer had not reach the cutoff point which prescribed by the finance and competent tax departments of State Council, exempt the VAT; Where the sales amount of taxpayer reach the cutoff point the State Council finance, it is required to calculate the fully amount parable VAT according to the regulation of this provision;

中華人民共和國境外的單位或者個人在境內提供應稅勞務，在境內未設有經營機構的，以其境內代理人為扣繳義務人；在境內沒有代理人的，以購買方為扣繳義務人。Where the unit or individual outside the territory of the People's Republic of China provides the parable service within the boundaries, and has not been establish the management organization within the boundaries, the agent within the boundaries shall be acted as the withholding agent; Where the unit or individuals have no agent within the boundaries, the purchasing party shall be treated as the withholding agent;

先開具發票的，為開具發票的當天。

 Where the party draws up the receipt first, the date for receipt drawing up shall be the date on which the receipt is drawn.

增值稅扣繳義務發生時間為納稅人增值稅納稅義務發生的當天。

 The date for the withholding obligation of VAT shall be shall be the date on which the withholding obligation is occurred.

 銷售貨物或者應稅勞務適用免稅規定的；

 Where the sales cargo or the parable service shall be suitable for the requirement for tax exemption;

未開具證明的，應當向銷售地或者勞務發生地的主管稅務機關申報納稅；未向銷售地或者勞務發生地的主管稅務機關申報納稅的，由其機構所在地的主管稅務機關補征稅款。
 Where the units or individuals fail to applying for the certificate, it is required to declare the tax to the competent tax institution where the sales activities and services take place; where the units or individuals fail to declare the tax to the competent tax institution where the sales activities and services take place, it is required to levy duties to the local competent tax institution.

非固定業戶銷售貨物或者應稅勞務，應當向銷售地或者勞務發生地的主管稅務機關申報納稅；未向銷售地或者勞務發生地的主管稅務機關申報納稅的，由其機構所在地或者居住地的主管稅務機關補征稅款。
 Where the sales cargo or parable service of the non-constant owner, shall declare the tax to the competent tax institution where the sales activities and services take place; where the units or individuals fail to declare the tax to the competent tax institution where the sales activities and services take place, it is required to levy duties to the local competent tax institution.

 扣繳義務人應當向其機構所在地或者居住地的主管稅務機關申報繳納其扣繳的稅款。The withholding agent shall declare the amount of tax withheld have to local competent tax institution.

扣繳義務人解繳稅款的期限，依照前兩款規定執行。

 The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs

納稅人進口貨物，應當自海關填發海關進口增值稅專用繳款書之日起15日內繳納稅款。

 The import cargo of taxpayer shall pay the tax within the 15 days of the issuing of the special payment books of customs import VAT.

納稅人出口貨物適用退（免）稅規定的，應當向海關辦理出口手續，憑出口報關單等有關憑證，在規定的出口退（免）稅申報期內按月向主管稅務機關申報辦理該項出口貨物的退（免）稅。具體辦法由國務院財政、稅務主管部門制定。
 Where the export cargo of taxpayer suitable for the regulation of tax refund (exemption), shall complete the export procedures of customs office, and apply for the tax refund (exemption) of these export cargo to the competent tax institution in the reporting period of the stipulated tax refund (exemption) on such relevant documents as the export declaration documents. The detail methods are prescribed by the finance and competent tax departments of State Council.

納稅人兼有不同稅目的應當繳納營業稅的勞務(以下簡稱應稅勞務)、轉讓無形資產或者銷售不動產

 The taxpayer has the different tax types of parable business tax (hereafter refer to as parable service), transferring intangible asset or the sales of real estate.

 （一）納稅人將承攬的運輸業務分給其他單位或者個人的，以其取得的全部價款和價外費用扣除其支付給其他單位或者個人的運輸費用后的余額為營業額；

(1) Where the taxpayer of transfer the transportation business to the other units or individuals, the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of the transportation expense to the other units or individual;
 （二）納稅人從事旅游業務的，以其取得的全部價款和價外費用扣除替旅游者支付給其他單位或者個人的住宿費、餐費、交通費、旅游景點門票和支付給其他接團旅游企業的旅游費后的余額為營業額；

(2) the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of hotel expense, expenses of meals, traffic allowance, admissions to scenic site and the payment for the group traveling enterprise to the other units or individual;
（三）納稅人將建筑工程分包給其他單位的，以其取得的全部價款和價外費用扣除其支付給其他單位的分包款后的余額為營業額；
 (3) Where the taxpayer of architectural project sub-contract the project to other units, the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of thesub-contracting expense to the other units or individual;

第六條　納稅人按照本條例第五條規定扣除有關項目，取得的憑證不符合法律、行政法規或者國務院稅務主管部門有關規定的，該項目金額不得扣除。
 Article 6: The taxpayer shall deduct all the items according to the regulation of the article 5 of this provision; where certificates are not conformed to the law and administrative rules and regulations or the relevant rules and regulations of competent tax departments under the State Council, this project amount shall not be deducted.

第七條　納稅人提供應稅勞務、轉讓無形資產或者銷售不動產的價格明顯偏低并無正當理由的，由主管稅務機關核定其營業額。
 Article 7: Taxpayer shall provide the parable service, transferring intangible asset or the sales of real estate price which is obviously lower than the others and without any justified reasons, and the competent tax institution shall check its business volume.

境內保險機構為出口貨物提供的保險產品。

 The insurance products of insurance organization within the boundaries for the exports cargo:

達到起征點的，依照本條例規定全額計算繳納營業稅。
 Where the sales amounts of taxpayer reach the cutoff point the State Council finance, it is required to calculate the fully business amount according to the regulation of this provision;

 （一）中華人民共和國境外的單位或者個人在境內提供應稅勞務、轉讓無形資產或者銷售不動產，在境內未設有經營機構的，以其境內代理人為扣繳義務人；在境內沒有代理人的，以受讓方或者購買方為扣繳義務人。

(1) Where units or individuals outside the boundaries of People's Republic of China provide the parable service, transferring intangible asset or the sales of real estate in within the boundaries, and have establish the management organization within the boundaries, the domestic agent shall be the withholding agent; as for the units or individuals have no domestic agent, recipient or buys shall be treated as the withholding agent.

（二）國務院財政、稅務主管部門規定的其他扣繳義務人。
 (2) The withholding agent prescribed by the competent tax departments under the State Council.

營業稅納稅義務發生時間為納稅人提供應稅勞務、轉讓無形資產或者銷售不動產并收訖營業收入款項或者取得索取營業收入款項憑據的當天。國務院財政、稅務主管部門另有規定的，從其規定。
 The time at which a liability to Business Tax arises shall be the date on which the business proceeds are received of parable service, the transfer intangible asset or the sales of real estate or documented evidence of right to collect business proceeds is obtained by the taxpayer. If there are other provisions on the requirements of competent tax departments under the State Council, those provisions shall be followed.

營業稅扣繳義務發生時間為納稅人營業稅納稅義務發生的當天。
 The time at which a liability to Business Tax arises shall be the date on which the business proceeds are received by the taxpayer.

 （一）納稅人提供應稅勞務應當向其機構所在地或者居住地的主管稅務機關申報納稅。但是，納稅人提供的建筑業勞務以及國務院財政、稅務主管部門規定的其他應稅勞務，應當向應稅勞務發生地的主管稅務機關申報納稅。

(1) The parable service provided by the taxpayer shall declare the tax to the local competent tax institution. However, as for the architecture industry service provided by the taxpayer as well as the other parable service prescribed by the finance and competent departments of State Council, shall declare the tax to the local competent tax institution.
 （二）納稅人轉讓無形資產應當向其機構所在地或者居住地的主管稅務機關申報納稅。但是，納稅人轉讓、出租土地使用權，應當向土地所在地的主管稅務機關申報納稅。

(2) Taxpayer transfers the intangible asset shall declare to the local competent tax institution. However, as for the taxpayer transferring and lease right of land use, shall declare to the local competent tax institution.
（三）納稅人銷售、出租不動產應當向不動產所在地的主管稅務機關申報納稅。
 (3) The sells and lease of real estate of taxpayer shall declare to the local competent tax institution.

扣繳義務人應當向其機構所在地或者居住地的主管稅務機關申報繳納其扣繳的稅款。
 The withholding agent shall declare the local competent tax institution and pays the withholding amount.

2012.11.7