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:中华人民共和国财政部发布文号:分类导航:所属类别:发布日期:1993-12-25关键字:【阅读全文】DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONVALUE-ADDEDTAX(MinistryofFinance:25December1993)<ProvisionalRegulationsofthePeople'sRepublicofChinaonValue-AddedTax>(hereinafterreferredtoas"theRegulations").Article2"Goods"asmentionedinArticle1oftheRegulationsreferstotangiblemoveablegoods,includingelectricity,heat,andgas."Processing"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtoprocessgoods,ordancewiththerequirementsofthecontractorandreceivesaprocessingfee."Repairsandreplacement"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtocarryoutrepairsofdamagedormalfunctionedgoods,"Salesofgoods"asmentionedinArticle1oftheRegulationsreferstothetransferoftheownershipofgoodsforanyconsideration."Provisionofprocessing,repairsandreplacementservices"asmentionedinArticle1oftheRegulationsreferstotheprovisionofprocessing,,repairsandreplacementservicesbythestaffemployedbytheunitsorindividualbusinessoperatorsfortheirunitsoremployersshallnotbeincluded."Consideration"asmentionedintheseDetailedRulesincludesmoney,:(1)Consignmentofgoodstoothersforsale;(2)Saleofgoodsunderconsignment;(3)ounting,unlesstherelevantestablishmentsaremaintainedinthesamecounty(orcity);(4)Applicationofself-producedorprocessedgoodstoproducenon-taxableitems;(5)Provisionofself-produced,processedorpurchasedgoodstootherunitsorindividualoperatorsasinvestments;(6)Distributionofself-produced,processedorpurchasedgoodstoshareholdersorinvestors;(7)Useofself-producedorprocessedgoodsforcollectivewelfareorpersonalconsumption;(8)Givingoutself-pro