文档介绍：Detailed Rules for Implementing the Interim Regulations of the People’s Republic of China on Value-added Tax
No. 50 Decree of the Ministry merce and the State Administration of Taxation
Article 1 The Detailed Rules are formulated according to the provisions of the Interim Regulations of the People’s Republic of China on Value-added Tax (hereinafter referred to as the Regulations).
Article 2 The “goods” mentioned in Article 1 of the Regulations refers to tangible movables, including electric power, thermal power and gas.
The “processing” mentioned in Article 1 of the Regulations refers missioned processing of goods, a business where the entrusted party produces goods with the raw materials and principal materials provided by the entrusting party according to the requirements of the entrusting party and receives processing fees.
The “repair and replacement” mentioned in Article 1 of the Regulations refers to the businesses of being entrusted to restore the damaged or malfunctioned goods to their original conditions and functions.
Article 3 The “sales of goods” mentioned in Article 1 of the Regulations refers to the transfer of the ownership of goods pensations.
The “provision of processing, repair and replacement services”(hereinafter referred to as taxable services) mentioned in Article 1 of the Regulations refers to the provision of services of processing, repair and re