文档介绍：中华人民共和国增值税暂行条例实施细则(英文版)发布部门:财政部中华人民共和国财政部发布文号:分类导航:所属类别:部委行业规章发布日期:1993-12-25关键字:DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONVALUE-ADDEDTAX          (MinistryofFinance:25December1993)  Article1      These  Detailed  Rules  are  formulated  in  accordance  with  thestipulationsofArticle28ofthe<ProvisionalRegulationsofthePeople'sRepublicofChinaonValue-AddedTax>(hereinafter  referred  to  as  "theRegulations").Article2    "Goods"asmentionedin  Article  1  of  the  Regulations  refers  totangiblemoveablegoods,includingelectricity,heat,andgas.    "Processing"asmentionedinArticle1oftheRegulations  refers  tothebusiness  of  contracting  to  process  goods,  where  the  contractorsuppliestheraw  material  and  major  materials  and  the  subcontractormanufactures  the  goods  in  accordance  with  the  requirements  of  thecontractorandreceivesaprocessingfee.      "Repairs  and  replacement"  as  mentioned  in  Article  1  of  theRegulationsreferstothebusinessofcontractingtocarryoutrepairs  ofdamagedormalfunctionedgoods,so  as  to  restore  the  goods  to  theiroriginalconditionsandfunctions.