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财政部


中华人民共和国增值税暂行条例实施细则(附英文)

1993年12月25日，财政部

细则
第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例）第二十八条的规定，制定本细则。
第二条 条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。
条例第一条所称加工，是指受托加工货物，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货物并收取加工费的业务。
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。
第三条 条例第一条所称销售货物，是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务，是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务，不包括在内。
本细则所称有偿，包括从购买方取得货币、货物或其他经济利益。
第四条 单位或个体经营者的下列行为，视同销售货物：
（一）将货物交付他人代销；
（二）销售代销货物；
（三）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外；
（四）将自产或委托加工的货物用于非应税项目；
（五）将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者；
（六）将自产、委托加工或购买的货物分配给股东或投资者；
（七）将自产、委托加工的货物用于集体福利或个人消费；
（八）将自产、委托加工或购买的货物无偿赠送他人。
第五条 一项销售行为如果既涉及货物又涉及非应税劳务，为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为，视为销售货物，应当征收增值税；其他单位和个人的混合销售行为，视为销售非应税劳务，不征收增值税。
纳税人的销售行为是否属于混合销售行为，由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者，包括以从事货物的生产、批发或零售为主，并兼营非应税劳务的企业、企业性单位及个体经营者在内。
第六条 纳税人兼营非应税劳务的，应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的，其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税，由国家税务总局所属征收机关确定。
第七条 条例第一条所称在中华人民共和国境内（以下简称境内）销售货物，是指所销售的货物的起运地或所在地在境内；
条例第一条所称在境内销售应税劳务，是指所销售的应税劳务发生在境内。
第八条 条例第一条所称单位，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人，是指个体经营者及其他个人。
第九条 企业租赁或承包给他人经营的，以承租人或承包人为纳税人。
第十条 纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的，其非应税劳务应从高适用税率。
第十一条 小规模纳税人以外的纳税人（以下简称一般纳税人）因销货退回或折让而退还给购买方的增值税额，应从发生销货退回或折让当期的销项税额中扣减，因进货退出或折让而收回的增值税额，应从发生进货退出或折让当期的进项税额中扣减。
第十二条 条例第六条所称价外费用，是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金（延期付款利息）、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内：
（一）向购买方收取的销项税额；
（二）受托加工应征消费税的消费品所代收代缴的消费税；
（三）同时符合以下条件的代垫运费：
1．承运部门的运费发票开具给购货方的；
2．纳税人将该项发票转交给购货方的。
凡价外费用，无论其会计制度如何核算，均应并入销售额计算应纳税额。
第十三条 混合销售行为和兼营的非应税劳务，依照本细则第五条、第六条规定应当征收增值税的，其销售额分别为货物与非应税劳务的销售额的合计，货物或者应税劳务与非应税劳务的销售额的合计。
第十四条 一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的，按下列公式计算销售额：
含税销售额
销售额＝－－－－－－－
1＋税率
第十五条 根据条例第六条的规定，纳税人按外汇结算销售额的，其销售额的人民币折合率可以选择销售额发生的当天或当月1日的国家外汇牌价（原则上为中间价）。纳税人应在事先确定采用何种折合率，确定后一年内不得变更。
第十六条 纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额：
（一）按纳税人当月同类货物的平均销售价格确定；
（二）按纳税人最近时期同类货物的平均销售价格确定；
（三）按组成计税价格确定。组成计税价格的公式为：
组成计税价格＝成本×（1＋成本利润率）
属于应征消费税的货物，其组成计税价格中应加计消费税额。
公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。
第十七条 条例第八条第三款所称买价，包括纳税人购进免税农业产品支付给农业生产者的价款和按规定代收代缴的农业特产税。
前款所称价款，是指经主管税务机关批准使用的收购凭证上注明的价款。
第十八条 混合销售行为和兼营的非应税劳务，依照本细则第五条、第六条的规定应当征收增值税的，该混合销售行为所涉及的非应税劳务和兼营的非应税劳务所用购进货物的进项税额，符合条例第八条规定的，准予从销项税额中抵扣。
第十九条 条例第十条所称固定资产是指：
（一）使用期限超过一年的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具；
（二）单位价值在2000元以上，并且使用年限超过两年的不属于生产经营主要设备的物品。
第二十条 条例第十条所称非应税项目，是指提供非应税劳务、转让无形资产、销售不动产和固定资产在建工程等。
纳税人新建、改建、扩建、修缮、装饰建筑物，无论会计制度规定如何核算，均属于前款所称固定资产在建工程。
第二十一条 条例第十条所称非正常损失，是指生产经营过程中正常损耗外的损失，包括：
（一）自然灾害损失；
（二）因管理不善造成货物被盗窃、发生霉烂变质等损失；
（三）其他非正常损失。
第二十二条 已抵扣进项税额的购进货物或应税劳务发生条例第十条第（二）至（六）项所列情况的，应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的，按当期实际成本计算应扣减的进项税额。
第二十三条 纳税人兼营免税项目或非应税项目（不包括固定资产在建工程）而无法准确划分不得抵扣的进项税额的，按下列公式计算不得抵扣的进项税额。
当月免税项目销售额、
不得抵 当月全 非应税项目营业额合计扣的进＝部进项×－－－－－－－－－－项税额 税 额 当月全部销售额、
营业额合计
第二十四条 条例第十一条所称小规模纳税人的标准规定如下：
（一）从事货物生产或提供应税劳务的纳税人，以及以从事货物生产或提供应税劳务为主，并兼营货物批发或零售的纳税人，年应征增值税销售额（以下简称应税销售额）在100万元以下的；
（二）从事货物批发或零售的纳税人，年应税销售额在180万元以下的。
年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业，视同小规模纳税人纳税。
第二十五条 小规模纳税人的销售额不包括其应纳税额。
小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的，按下列公式计算销售额：
含税销售额
销售额＝－－－－－－－
1＋征收率
第二十六条 小规模纳税人因销货退回或折让退还给购买方的销售额，应从发生销货退回或折让当期的销售额中扣减。
第二十七条 条例第十四条所称会计核算健全，是指能按会计制度和税务机关的要求准确核算销项税额、进项税额和应纳税额。
第二十八条 个体经营者符合条例第十四条所定条件的，经国家税务总局直属分局批准，可以认定为一般纳税人。
第二十九条 小规模纳税人一经认定为一般纳税人后，不得再转为小规模纳税人。
第三十条 一般纳税人有下列情形之一者，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
（一）会计核算不健全，或者不能够提供准确税务资料的；
（二）符合一般纳税人条件，但不申请办理一般纳税人认定手续的。
第三十一条 条例第十六条所列部分免税项目的范围，限定如下：
（一）第一款第（一）项所称农业，是指种植业、养殖业、林业、牧业、水产业。
农业生产者，包括从事农业生产的单位和个人。
农业产品，是指初级农业产品，具体范围由国家税务总局直属分局确定。
（二）第一款第（三）项所称古旧图书，是指向社会收购的古书和旧书。
（三）第一款第（八）项所称物品，是指游艇、摩托车、应征消费税的汽车以外的货物。
自己使用过的物品，是指本细则第八条所称其他个人自己使用过的物品。
第三十二条 条例第十八条所称增值税起征点的适用范围只限于个人。
增值税起征点的幅度规定如下：
（一）销售货物的起征点为月销售额600—2000元。
（二）销售应税劳务的起征点为月销售额200—800元。
（三）按次纳税的起征点为每次（日）销售额50—80元。
前款所称销售额，是指本细则第二十五条第一款所称小规模纳税人的销售额。
国家税务总局直属分局应在规定的幅度内，根据实际情况确定本地区适用的起征点，并报国家税务总局备案。
第三十三条 条例第十九条第（一）项规定的销售货物或者应税劳务的纳税义务发生时间，按销售结算方式的不同，具体为：
（一）采取直接收款方式销售货物，不论货物是否发出，均为收到销售额或取得索取销售额的凭据，并将提货单交给买方的当天；
（二）采取托收承付和委托银行收款方式销售货物，为发出货物并办妥托收手续的当天；
（三）采取赊销和分期收款方式销售货物，为按合同约定的收款日期的当天；
（四）采取预收货款方式销售货物，为货物发出的当天；
（五）委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天；
（六）销售应税劳务，为提供劳务同时收讫销售额或取得索取销售额的凭据的当天；
（七）纳税人发生本细则第四条第（三）项至第（八）项所列视同销售货物行为，为货物移送的当天。
第三十四条 境外的单位或个人在境内销售应税劳务而在境内未设有经营机构的，其应纳税款以代理人为扣缴义务人；没有代理人的，以购买者为扣缴义务人。
第三十五条 非固定业户到外县（市）销售货物或者应税劳务未向销售地主管税务机关申报纳税的，由其机构所在地或者居住地主管税务机关补征税款。
第三十六条 条例第二十条所称税务机关，是指国家税务总局及其所属征收机关。
条例和本细则所称主管税务机关、征收机关，均指国家税务总局所属支局以上税务机关。
第三十七条 本细则所称“以上”、“以下”，均含本数或本级。
第三十八条 本细则由财政部解释，或者由国家税务总局解释。
第三十九条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国增值税条例（草案）实施细则》、《中华人民共和国产品税条例（草案）实施细则》同时废止。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the Republic of China on Value-Added Tax> (hereinafter referred to as "the
Regulations").
Article 2
"Goods" as mentioned in Article 1 of the Regulations refers to
tangible moveable goods, including electricity, heat, and gas.
"Processing" as mentioned in Article 1 of the Regulations refers to
the business of contracting to process goods, where the contractor
supplies the raw material and major materials and the subcontractor
manufactures the goods in accordance with the requirements of the
contractor and receives a processing fee.
"Repairs and replacement" as mentioned in Article 1 of the
Regulations refers to the business of contracting to carry out repairs of
damaged or malfunctioned goods, so as to restore the goods to their
original conditions and functions.
Article 3
"Sales of goods" as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
"Provision of processing, repairs and replacement services" as
mentioned in Article 1 of the Regulations refers to the provision of
processing, repairs and replacement services for any consideration.
However the provision of processing, repairs and replacement services by
the staff employed by the units or individual business operators for their
units or employers shall not be included.
"Consideration" as mentioned in these Detailed Rules includes money,
goods or any economic benefit obtained from the purchasers.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of goods to others for sale;
(2) Sale of goods under consignment;
(3) Transfer of goods from one establishment to other establishments
for sale by a taxpayer that maintains two or more establishments and
adopts consolidated accounting, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
non-taxable items;
(5) Provision of self-produced, processed or purchased goods to other
units or individual operators as investments;
(6) Distribution of self-produced, processed or purchased goods to
shareholders or investors;
(7) Use of self-produced or processed goods for collective welfare or
personal consumption;
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services shall
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 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.
Whether a taxpayer's sales activity is a mixed sales activity shall
be determined by the tax collecting authorities under the State
Administration of Taxation.
"Non-taxable services" as mentioned in the first paragraph of this
Article refers to the services subject to Business Tax within the scope of
the taxable items of communications and transportation, construction,
finance and insurance, posts and telecommunications, culture and sports,
entertainment, and service industries.
"Enterprises, enterprise units or individual business operators
engaged in production, wholesaling or retailing of goods" as mentioned in
the first paragraph of this Article includes enterprises, enterprise
units, and individual business operators principally engaged in the
production, wholesaling or retailing of goods and also engaged in
non-taxable services.
Article 6
Taxpayers also engaged in non-taxable services shall account
separately for the sales amount of goods and taxable services and
non-taxable services. Without separate accounting or where accurate
accounting cannot be made, the non-taxable services and goods and taxable
services shall together be subject to VAT.
Whether non-taxable services so engaged by the taxpayer shall be
subject to VAT shall be determined by the tax collecting authorities under
the State Administration of Taxation.
Article 7
"Sales of goods within the territory of the People's Republic of
China" (hereinafter referred to as "within the territory") as mentioned in
Article 1 of the Regulations refers to the place of despatch or the
location of the goods sold is within the territory.
"Sales of taxable services in the territory" as mentioned in Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, privately- owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual business operators and other individuals.
Article 9
For enterprises which lease or contract to others for management, the
lessees or the sub-contractors shall be the taxpayers.
Article 10
Taxpayers selling goods or taxable services with different tax rates
and also engaged in non-taxable services which shall be subject to VAT,
the highest of the tax rates on goods or taxable services shall apply to
the non taxable services.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as "general taxpayers"), the VAT refundable to purchasers due to
returns inward or discount allowed shall be deducted from the output tax
for the period in which the returns inward or discount allowed takes
place. The VAT recovered due to the returns outward or discount received
shall be deducted from the input tax for the period in which the returns
outward or discount received takes place.
Article 12
"Other charges" as mentioned in Article 6 of the Regulations refers
to handling fees, subsidies, funds, fund raising fees, profits sharing,
incentive bonus, damages on breach of contract (interest on deferred
payments), packaging charges, rentals on packaging materials, contingency
charges, quality charges, freight and loading and unloading charges,
commissioned receipts, commissioned payments and charges of any other
nature which is in addition to the price charged to the purchaser. The
following items nevertheless shall not be included:
(1) Output VAT collected from purchasers;
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption Tax;
(3) Disbursement of freight charges that satisfies both the following
conditions;
1. A freight invoice of transportation department was issued to the
purchaser; and
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goods in the same month;
(2) Determined according to the average selling price of the taxpayer
on the same goods in the recent period;
(3) Determined according to the composite assessable value. The
formula of the composite assessable value shall be:
Composite assessable Value = Cost X (1 + cost plus margin)
For goods subject to Consumption Tax, the composite assessable value
shall include Consumption Tax payable.
"Cost" in the formula refers to the actual costs of products sold for
sales of self-produced goods; and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The "Purchase price" as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The "price paid" as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
competent tax authorities.
Article 18
For mixed sales activities and non-taxable services which are subject
to VAT according to the stipulations of Article 5 and Article 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
"Fixed assets" as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life of more than one year;
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
"Non-taxable items" as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
"fixed assets under construction" as mentioned in the proceeding
paragraph.
Article 21
"Abnormal losses" as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due to natural disasters;
(2) Losses due to theft, spoilage or deterioration, etc., resulting
from improper management;
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
according to the following formula:
Sum of the sales amounts of
tax-exempt items and
turnover of non-taxable
Non-creditable Total input tax items of the month
= x --------------------
in put tax of the month Sum of the total sales
amount and turnover of
the month
Article 24
The standards for small-scale taxpayers as mentioned in Article 11 of
the Regulations are as follows:
(1) Taxpayers engaged in the production of goods or the provision of
taxable services, and taxpayers engaged principally in the production of
goods or provision of taxable services but also in wholesaling or
retailing of goods, the annual sales amount of which subject to VAT
(hereinafter referred to as "taxable sales amount") is below 1 million
yuan;
(2) Taxpayers engaged in wholesaling or retailing of goods, the
annual taxable sales amount of which is below 1.8 million yuan.
Regardless whether the annual taxable sales amounts exceed the
standards for small-scale taxpayers, individuals, non-enterprise units,
and enterprises which do not often have taxable activities, are chargeable
as small-scale taxpayers.
Article 25
The sales amount of small-scale taxpayers does not include the tax
payable.
For small-scale taxpayers selling goods or providing taxable services
that adopt the method of setting prices by combining the sales amount and
the tax payable, the sales amount is computed according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For small-scale taxpayers, the sales amount refunded to the
purchasers due to returns inward or discount allowed shall be deducted
from the sales amount for the period in which the returns inward or
discount allowed occurs.
Article 27
"Sound accounting" as stated in Article 14 of the Regulations refers
to the capability of accurately accounting for the output tax, input tax
and tax payable in accordance with the accounting regulations and the
requirements of the tax authorities.
Article 28
Individual operators that satisfy the conditions as prescribed in
Article 14 of the Regulations and after the approval of the bureaux
directly under the State Administration of Taxation can be confirmed as
general taxpayers.
Article 29
Once the small-scale taxpayers have been confirmed as general
taxpayers, they cannot be reclassified as small-scale taxpayers.
Article 30
General taxpayers in any of the following circumstances shall compute
the tax payable based on the sales amount and according to the VAT rates,
but no input tax can be credited and special VAT invoices shall not be
used:
(1) The accounting system is unsound or cannot provide accurate tax
information;
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 31
The scope of part of the tax-exempt items listed in Article 16 of the
Regulations are prescribed as follows:
(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers
to planting, breeding, forestry, animal husbandry and aquatic products
industry.
"Agricultural producers" includes units and individuals engaged in
agricultural production.
"Agricultural products" refers to primary agricultural products. The
detailed scope of this definition shall be determined by the taxation
bureaux directly under the State Administration of Taxation.
(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers
to the ancient books and old books purchased from the public.
(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to
goods other than yachts, motorcycles, and motor vehicles that are subject
to Consumption Tax.
"Articles which have been used" refers to goods that have been used
by "other individuals" as mentioned in Article 8 of these Detailed Rules.
Article 32
The scope of application of "VAT minimum threshold" as mentioned in
Article 18 of the Regulations is limited to individuals.
The range of the VAT minimum threshold are stipulated as
follows:
(1) The minimum threshold for sales of goods shall be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 200 to 800 yuan.
(3) The minimum threshold for assessment on a transaction-by-
transaction basis shall be sales amount per transaction (or per day) of 50
to 80 yuan.
"Sales amount" as mentioned in the preceding paragraph refers to the
"sales amount of small-scale taxpayers" as mentioned in the first
paragraph of Article 25 of these Detailed Rules.
The bureaux directly under the State Administration of Taxation shall
determine the minimum threshold locally applicable within the prescribed
range and in accordance with the actual conditions and shall report these
amounts to the State Administration of Taxation for their records.
Article 33
The timing at which the tax liability arises on the sales of goods or
taxable services as prescribed in Item (1), Article 19 of the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, it shall be
the date on which the sales sum is received or the documented evidence of
the right to collect the sales sum is obtained, and the bills of lading
are delivered to purchasers, regardless whether the goods are delivered;
(2) For sales of goods where the sales amount is entrusted for
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;
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed according to the contracts;
(4) For sales of goods with payment received in advance, it shall be
the date on which the goods are delivered;
(5) For sales of goods on a consignment to other taxpayers, it shall
be the date on which the detailed account of consignment sales are
received from the consignee;
(6) For sales of taxable services, it shall be the date on which the
services are provided and the sales sum is received or the documented
evidence of the right to collect the sales sum is obtained;
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
For overseas units or individuals selling taxable services within the
territory but have not set up any business establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the purchaser shall be the withholding
agent.
Article 35
For business without a fixed base selling goods or taxable services
in a different county (or city) and have not reported and paid tax with
the competent tax authorities where the sales take place, the competent
tax authorities of the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
"Tax authorities" as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
"The competent tax authorities" and "the collecting authorities" as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
"Above" and "Below" as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax> and the

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山西省环境保护条例（修正）

山西省人大常委会


山西省环境保护条例（修正）
山西省人大


（1996年1月19日山西省第八届人民代表大会常务委员会第二十次会议通过 根据1997年7月30日山西省第八届人民代表大会常务委员会第二十九次会议《关于修改〈山西省环境保护条例〉的决定》修正）

第一章 总 则
第一条 为保护和改善生活环境与生态环境，防治污染和其他公害，保障人体健康，促进环境保护与经济建设协调发展，根据《中华人民共和国环境保护法》及有关法律、法规，结合本省实际，制定本条例。
第二条 本省行政区域内的一切单位和个人均应遵守本条例。
第三条 环境保护坚持全面规划、预防为主、综合治理的方针和谁污染谁治理、谁开发谁保护、谁利用谁补偿的原则。
第四条 各级人民政府对本辖区环境质量负责，应把环境保护纳入国民经济和社会发展计划，逐年提高环境保护投资在国内生产总值中的比例；采取有利于环境保护的经济、技术政策和措施，加强环境保护科学技术的开发，扶持和发展环境保护产业；保证经济建设、城乡建设、环境建
设做到同步规划、同步实施、同步发展。
第五条 各级人民政府主要负责人是本辖区环境质量的第一责任人，年度环境保护目标责任制规定的指标的完成情况，作为考核其工作业绩的重要内容。
第六条 一切单位和个人都有保护环境的义务，并有权对污染和破坏环境的行为检举和控告。
第七条 对保护和改善环境做出显著成绩的单位和个人，由县级以上人民政府或环境保护行政主管部门给予表彰、奖励。

第二章 监督管理
第八条 县级以上人民政府应有环境保护行政主管部门。各级环境保护行政主管部门对本行政区域内的环境保护工作实施统一监督管理，其职责是：
（一）监督检查环境保护法律、法规和环境标准的贯彻执行；
（二）会同有关部门拟订环境保护规划和计划，参与国民经济和社会发展计划、城市总体规划、国土规划、旅游区规划和区域开发规划的审定；
（三）审批建设项目环境影响报告书（表），监督管理环境污染和其他公害的防治、环境综合整治、生态环境保护；
（四）负责排污收费、环境监测、环境科学研究工作；
（五）开展环境保护宣传教育活动；
（六）调查处理污染事故和纠纷；
（七）法律、法规规定的其他职责。
省环境保护行政主管部门应定期向社会公布全省环境质量状况。
省环境保护行政主管部门会同有关部门拟订自然保护区规划，对地方级自然保护区的建立进行协调并提出审批建议，报省人民政府批准。
第九条 县级以上人民政府的文化、教育、司法行政、旅游、新闻出版、广播电视行政管理部门，应加强环境保护的宣传教育，普及环境保护科学、法律知识，开展舆论监督。
县级以上人民政府其他有关部门应根据法律、法规的规定，按照各自的职责对环境与资源保护实施监督管理。
第十条 任何单位和个人都必须严格执行地方或国家的环境质量标准和污染物排放标准。
地方环境质量标准和污染物排放标准，由省环境保护行政主管部门会同有关部门拟订，经省人民政府批准，报国务院环境保护行政主管部门备案。
第十一条 省环境保护行政主管部门对全省环境监测工作实施统一监督管理，建立地方环境监测制度，制定地方环境监测规范，会同有关部门组织地方环境监测网络。
第十二条 县级以上人民政府环境保护行政主管部门对已受到严重污染的地区和重点保护区域实施污染物排放的总量控制，规定污染物的排放总量、削减数量及时限。
有削减任务的排污单位和个人，必须采取措施在规定的期限内完成污染物排放量的削减任务。
第十三条 排放污染物的单位必须按规定向环境保护行政主管部门申报登记，领取排污许可证，按规定排放污染物。排放污染物的种类、数量、浓度有改变的，应重新申报。
禁止无证排放污染物。
第十四条 排放污染物的单位和个人必须承担治理责任，并按有关法律、法规的规定缴纳排污费或超标准排污费。
排污费和超标准排污费由环境保护行政主管部门征收，按规定上缴财政，用于污染的防治。
各级人民政府环境保护行政主管部门应建立排污费和超标准排污费征收和使用的定期报告制度。
第十五条 凡造成严重环境污染的单位和个人必须对其污染源限期治理。限期治理项目由环境保护行政主管部门提出建议，报县级以上人民政府批准执行。
被责令限期治理的，必须按规定完成治理任务，并报请下达限期治理项目的人民政府的环境保护行政主管部门验收。
第十六条 对造成严重环境污染又无治理能力的单位，由环境保护行政主管部门提出关闭、停业、合并、转产的意见，按隶属关系报县级以上人民政府决定。
第十七条 从事下列环境保护产业活动的单位和个人，应向省环境保护行政主管部门及有关部门申请技术资格认证：
（一）开发和生产环境保护产品；
（二）承接污染防治工程或设备的设计与安装；
（三）承接危害废物处理、处置。
省环境保护行政主管部门配合省技术监督行政部门制定环境保护产品地方质量标准，对环境保护产品质量进行监督管理，组织开展环境保护产品质量评比，并对优先发展的环境保护产品及时公布推广。
第十八条 对环境有影响的建设项目和开发区应先进行环境影响评价、编制环境影响报告书（表），经环境保护行政主管部门批准后，计划、土地、建设、金融等部门方可办理有关审批和贷款手续。
环境保护行政主管部门应及时审批建设项目环境影响报告书（表）。
承担环境影响评价的单位，必须持有环境影响评价证书，按规定范围进行评价，并对评价结论负责。
第十九条 建设对环境有影响的项目和开发区，必须保证污染防治设施的投资到位，其污染防治设施必须与主体工程同时设计、同时施工、同时投产使用。
对环境有影响的建设项目在投产或使用前，其污染防治设施必须经环境保护行政主管部门验收，验收合格的发给合格证；验收不合格的，不得投入使用，工商行政主管部门不予核发营业执照。
进行改建、扩建项目的单位或个人，必须对相关的原有污染源同时进行治理，排放的污染物符合地方或国家排放标准和总量控制要求后方可投产。

第三章 防治环境污染和其他公害
第二十条 严格限制建设资源消耗大、污染严重的项目。
不得新建无有效治理措施的造纸、印染、染料、制革、酿造、电镀、炼油、农药、炼焦、炼硫磺、冶炼、烧结、建材及其他严重污染大气、水源和破坏生态环境的项目；本条例实施前已建成的，由县级以上人民政府责令限期治理，无法治理的予以关闭。
第二十一条 禁止使用国家规定淘汰的严重污染环境的生产工艺和设备。
禁止将产生严重污染的生产设备和有毒有害废物转移给没有防治能力的单位或个人使用、处理、处置。
禁止引进不符合本省或国家环境保护规定的技术和设备。
禁止从省外、国外将污染环境的废物引进本省处理、处置。
第二十二条 鉴定对环境有影响的新技术、新产品，有关部门应会同环境保护行政主管部门进行评价，达不到有关环境标准的不得推广或生产。
在使用中会产生污染的产品，必须符合国家规定的产品环境保护质量标准。其生产者应在产品铭牌和说明书中标明其污染物排放情况及防治办法。
第二十三条 产生环境污染或其他公害的单位和个人，必须建立建全环境保护管理制度，实行清洁生产和污染的全过程控制，采用无污染、少污染、节约资源的先进技术、工艺和设备。
排放污染物超过本省或国家标准又不进行治理的单位及其主要负责人，不得评为先进。
第二十四条 建有污染防治设施的单位和个人，应保证设施正常运行。未经环境保护行政主管部门批准，不得拆除、闲置。
第二十五条 禁止向水体排放有毒、有害废液、废渣和放射性污染物，防止污染地表水和地下水。
排放工业废水的单位应采用清污分流、闭路循环、一水多用或其他措施，提高水的重复利用率。
污水处理厂或其他污水处理设施服务范围内的排污单位，应承担处理费用。
第二十六条 运输、装卸、贮存煤炭和其他散发粉尘或有害气体的物质，必须分别情况采取密闭、覆盖、喷淋或其他防护措施。
第二十七条 产生放射性废物、废源的单位和个人，必须按规定将放射性废物、废源送省放射性废物库贮存，不得自行处置。
生产、贮存、运输、销售、使用放射性同位素、射线装置及有毒或危险化学品的单位和个人，必须按规定报有关部门审批，并严格采取防止污染措施。
第二十八条 鼓励对废气、废水、废渣进行综合利用，实行废物资源化。
对综合利用废物的单位和个人，财政、税务、金融等部门应按照有关规定予以扶持和优惠。
第二十九条 任何单位和个人应遵守各级人民政府及其环境卫生行政主管部门的规定，在指定的地点倾倒、堆放垃圾。垃圾应及时清运，逐步做到分类收集、贮存、运输、处置及无害化处理。
第三十条 禁止在人口集中地区焚烧沥青、油毡、橡胶、塑料、皮革及其他产生有毒有害和恶臭气体的物质。
在居民区、文教区、疗养区不得从事产生噪声污染的活动。因特殊情况确需进行活动的，必须报当地环境保护行政主管部门批准并采取有效防治措施。
第三十一条 拥有产生噪声、振动或电磁辐射的机械设备、机动车辆、发射装置的单位和个人，应采取消声、防振、防干扰措施，产生的噪声、振动、电磁辐射必须符合地方或国家规定的标准。
第三十二条 拥有机动车辆的单位和个人，必须接受排气检测。公安交通管理部门对机动车辆审验时，必须进行排气检测，检测不合格的，不得办理过户和年检。
环境保护行政主管部门对机动车辆排气情况进行抽检。

第四章 保护和改善环境
第三十三条 开发利用自然资源造成环境污染和生态破坏的单位和个人应缴纳环境补偿费，用于环境污染治理和生态保护。
环境补偿费的征收、管理、使用办法，由省人民政府另行制定。
第三十四条 开发煤炭和其他矿产资源，必须统筹规划、合理开采，防止地表塌陷和植被破坏；防止对地下水的破坏；防止矿井废水、废气对环境的污染；采取有效措施防止煤矸石自燃。已造成生态破坏和环境污染的，必须负责改善和治理。
开采含高硫份、高灰份煤炭的单位和个人，必须建设配套的煤炭洗选设施，其洗煤水必须闭路循环。
第三十五条 鼓励和创造条件开发清洁能源，发展煤气、固硫型煤，强化烟尘控制区建设和管理，逐步实行集中供热，减轻煤烟污染。
第三十六条 保护土地资源，科学使用化肥、农药、防止水土流失和土壤污染与破坏，发展生态农业，开发绿色食品。
第三十七条 保护森林资源，禁止乱砍滥伐林木，禁止乱批滥占林地和毁林开荒。植树种草，提高森林覆盖率和植被覆盖率。
城市应加强园林建设，逐步增加居民区、工业区和街道的绿地面积。
第三十八条 保护生物多样性，保护珍稀、濒危野生动植物，禁止任何单位和个人非法猎捕、采伐、加工、收购、出售国家和本省保护的野生动植物及其产品。
第三十九条 在自然保护区、水源保护区、风景名胜区和其他需要特别保护的区域内不得建设污染环境的工业生产设施；建设其他设施，其污染物排放不得超过规定的排放标准。凡已建成的设施，其污染物超过排放标准的必须限期治理。

第五章 法律责任
第四十条 违反本条例规定，有下列行为之一的，依照有关法律、法规给予处罚：
（一）拒绝环境保护行政主管部门或其他依法具有环境监督管理职责的部门现场检查或在被检查时弄虚作假的；
（二）拒报、谎报或不按时申报污染物排放事项的；
（三）不按规定缴纳排污费或超标准排污费的；
（四）污染防治设施没有建成或未经环境保护行政主管部门验收，建设项目擅自投入生产或使用的；
（五）未经环境保护行政主管部门同意，擅自拆除、闲置污染防治设施的；
（六）未取得排污许可证排放污染物或不按排污许可证的规定排放污染物的；
（七）向水体排放有毒、有害废液、废渣和放射性物质的；
（八）未按规定完成限期治理任务的；
（九）使用国家规定淘汰的严重污染环境的生产工艺和设备的；
（十）造成环境污染事故的。
第四十一条 违反本条例第二十条第二款规定，新建无有效治理措施项目的，由县级以上人民政府环境保护行政主管部门提出停建的处理意见，报县级以上人民政府责令其停止建设。
第四十二条 违反本条例第二十一条第二款规定的，对转移者和接受者各处一万元以上五万元以下罚款，并责令接受者停止使用、处理、处置。
违反本条例第二十一条第三款规定的，责令停止使用，并对引进者处三万元以上十万元以下罚款。
违反本条例第二十一条第四款规定的，责令退运出境，并对引进者处五万元以上二十万元以下罚款。
第四十三条 违反本条例第二十七条规定的，责令纠正，并处一万元以上十万元以下罚款。
第四十四条 违反本条例第三十条、第三十一条规定的，依照有关法律、法规的规定处罚。
第四十五条 政府及其有关部门和单位的负责人，因决策失误、严重失职，造成本地区或本单位严重环境污染、生态破坏，导致重大污染事故的，由上级政府或主管部门给予通报批评、行政处分；情节严重、构成犯罪的，依法追究刑事责任。
第四十六条 造成环境污染危害的单位和个人，有责任排除危害，并按照有关法律、法规对直接受到损失的单位和个人赔偿损失。
第四十七条 本条例规定的行政处罚，由县级以上人民政府环境保护行政主管部门或其他依法具有环境监督管理职责的部门决定，本条例另有规定的除外。
第四十八条 当事人对行政处罚决定不服的，可在接到处罚通知之日起十五日内，向作出处罚决定的上一级环境保护行政主管部门申请复议。对复议决定不服的，可在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉
。
当事人逾期不申请复议，也不向人民法院起诉，又不履行处罚决定的，由作出处罚决定的部门申请人民法院强制执行。
第四十九条 妨碍、阻挠环境保护行政主管部门或其他依法具有环境监督管理职责的部门及其执法人员依法执行公务的，由公安机关依照治安管理处罚条例规定给予处罚；构成犯罪的，依法追究刑事责任。
第五十条 环境保护监督管理人员滥用职权、玩忽职守、徇私舞弊的，由其所在单位或上级主管部门给予行政处分；构成犯罪的，依法追究刑事责任。

第六章 附 则
第五十一条 本条例具体应用中的问题，由省环境保护行政主管部门负责解释。
第五十二条 本条例自公布之日起施行。


（1997年7月30日山西省第八届人民代表大会常务委员会第二十九次会议通过）


山西省第八届人民代表大会常务委员会第二十九次会议根据《中华人民共和国行政处罚法》的有关规定，决定对《山西省环境保护条例》作如下修改：
一、删去第四十一条、第四十二条。
二、第四十三条改为第四十一条，修改为：“违反本条例第二十条第二款规定，新建无有效治理措施项目的，由县级以上人民政府环境保护行政主管部门提出停建的处理意见，报县级以上人民政府责令其停止建设。”
三、第四十六条改为第四十四条，修改为：“违反本条例第三十条、第三十一条规定的，依照有关法律、法规的规定处罚。”
四、第四十七条、第四十八条、第四十九条依次改为第四十五条、第四十六条、第四十七条。
五、删去第五十条。
六、第五十一条、第五十二条、第五十三条、第五十四条、第五十五条依次改为第四十八条、第四十九条、第五十条、第五十一条、第五十二条。
本决定自公布之日起施行。
《山西省环境保护条例》根据本决定作相应的修正，重新公布。



1996年1月19日