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: 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) Article 1 These Detailed Rules are formulated in accordance with the stipulations of Article 28 of the <Provisional Regulations of the People's 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 con