中华人民共和国增值税法（CN/EN）
Value-added Tax Law of the People's Republic of China
《中华人民共和国增值税法》已由中华人民共和国第十四届全国人民代表大会常务委员会第十三次会议于2024年12月25日通过，现予公布，自2026年1月1日起施行。
The Value-added Tax Law of the People's Republic of China, adopted at the 13th Session of the Standing Committee of the 14th National People's Congress of the People's Republic of China on December 25, 2024, is hereby promulgated, effective January 1, 2026.
第四章 税收优惠 Chapter IV Tax Incentives
第二十三条 小规模纳税人发生应税交易，销售额未达到起征点的，免征增值税；达到起征点的，依照本法规定全额计算缴纳增值税。
前款规定的起征点标准由国务院规定，报全国人民代表大会常务委员会备案。
Article 23 A small-scale taxpayer shall be exempted from VAT if it has a taxable transaction and the sales amount does not reach the threshold for levying VAT; if the sales amount has reached the threshold for levying, VAT shall be computed and paid fully pursuant to the provisions of this Law.
The threshold criteria stipulated in the preceding paragraph shall be stipulated by the State Council and filed with the Standing Committee of the National People's Congress for the record.
第二十四条 下列项目免征增值税：
（一）农业生产者销售的自产农产品，农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；
（二）医疗机构提供的医疗服务；
（三）古旧图书，自然人销售的自己使用过的物品；
（四）直接用于科学研究、科学试验和教学的进口仪器、设备；
（五）外国政府、国际组织无偿援助的进口物资和设备；
（六）由残疾人的组织直接进口供残疾人专用的物品，残疾人个人提供的服务；
（七）托儿所、幼儿园、养老机构、残疾人服务机构提供的育养服务，婚姻介绍服务，殡葬服务；
（八）学校提供的学历教育服务，学生勤工俭学提供的服务；
（九）纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。
前款规定的免税项目具体标准由国务院规定。
Article 24 The following items are exempted from VAT:
(1) sale by agricultural producers of self-produced agricultural products; agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of diseases and insect pests, plant protection, agricultural and animal husbandry insurance and the related technical training services; breeding of poultry, livestock and aquatic animals as week as the prevention and treatment of diseases;
(2) medical services provided by medical institutions;
(3) antique books; and articles sold by natural persons which have been used by such persons;
(4) importation of instruments and equipment directly used in scientific research, scientific experiments and teaching;
(5) importation of materials and equipment provided by foreign governments and international organizations for gratis aid;
(6) articles directly imported by organizations for the disabled for special use by the disabled; and services provided by individuals with disability;
(7) nursing services provided by nurseries, kindergartens, elderly care agencies and service agencies for the disabled; matchmaking services; and funeral services;
(8) diploma education services provided by schools and services provided by students participating in work-study programs; and
(9) admission fees for cultural activities conducted by memorial halls, museums, cultural centers, administrations of protected cultural relics sites, art galleries, exhibition halls, academies of painting and calligraphy, and libraries; as well as admission fees for cultural and religious activities conducted at places of religious worship.
The specific criteria for tax-exempt items stipulated in the preceding paragraph shall be stipulated by the State Council.
第二十五条 根据国民经济和社会发展的需要，国务院对支持小微企业发展、扶持重点产业、鼓励创新创业就业、公益事业捐赠等情形可以制定增值税专项优惠政策，报全国人民代表大会常务委员会备案。
国务院应当对增值税优惠政策适时开展评估、调整。
Article 25 The State Council may, as needed for national economic and social development, formulate special VAT incentives for supporting development of micro and small-sized enterprises, supporting key industries, encouraging innovation and entrepreneurship and employment, making donations to public welfare undertakings etc. and other circumstances, and file the same with the Standing Committee of the National People's Congress for the record.
The State Council shall evaluate and adjust VAT incentives in a due time.
第二十六条 纳税人兼营增值税优惠项目的，应当单独核算增值税优惠项目的销售额；未单独核算的项目，不得享受税收优惠。
Article 26 Where a taxpayer concurrently engages in VAT incentive items, the sales amount of VAT incentive items shall be accounted for separately; items not accounted for separately shall not enjoy tax incentives.
第二十七条 纳税人可以放弃增值税优惠；放弃优惠的，在三十六个月内不得享受该项税收优惠，小规模纳税人除外。
Article 27 A taxpayer may forfeit VAT incentives; a taxpayer who forfeits incentives shall not enjoy the said tax incentives within 36 months, except for small-scale taxpayers.
第五章 征收管理 Chapter V Administration of Levying
第二十八条 增值税纳税义务发生时间，按照下列规定确定：
（一）发生应税交易，纳税义务发生时间为收讫销售款项或者取得销售款项索取凭据的当日；先开具发票的，为开具发票的当日。
（二）发生视同应税交易，纳税义务发生时间为完成视同应税交易的当日。
（三）进口货物，纳税义务发生时间为货物报关进口的当日。
增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当日。
Article 28 The time at which a VAT payment obligation arises shall be determined in accordance with the following provisions:
(1) Where a taxable transaction occurs, the time at which the tax payment obligation arises shall be the date on which the sales amount is received or the proof of receipt of sales amount is obtained. Where an invoice is issued in advance, the time at which the tax payment obligation arises shall be the time at which the invoice is issued.
(2) Where a deemed taxable transaction occurs, the time at which the tax payment obligation arises shall be the date on which the deemed taxable transaction is completed.
(3) For imported goods, the time at which the tax payment obligation arises shall be the date of Customs declaration for imports.
The VAT withholding obligation shall arise on the date of occurrence of the taxpayer's VAT payment obligation.
第二十九条 增值税纳税地点，按照下列规定确定：
（一）有固定生产经营场所的纳税人，应当向其机构所在地或者居住地主管税务机关申报纳税。总机构和分支机构不在同一县（市）的，应当分别向各自所在地的主管税务机关申报纳税；经省级以上财政、税务主管部门批准，可以由总机构汇总向总机构所在地的主管税务机关申报纳税。
（二）无固定生产经营场所的纳税人，应当向其应税交易发生地主管税务机关申报纳税；未申报纳税的，由其机构所在地或者居住地主管税务机关补征税款。
（三）自然人销售或者租赁不动产，转让自然资源使用权，提供建筑服务，应当向不动产所在地、自然资源所在地、建筑服务发生地主管税务机关申报纳税。
（四）进口货物的纳税人，应当按照海关规定的地点申报纳税。
（五）扣缴义务人，应当向其机构所在地或者居住地主管税务机关申报缴纳扣缴的税款；机构所在地或者居住地在境外的，应当向应税交易发生地主管税务机关申报缴纳扣缴的税款。
Article 29 The place of VAT payment shall be determined in accordance with the following provisions:
(1) A taxpayer with fixed production and business premises shall file is tax return with and make tax payment to the competent tax authorities at its location or place of residence. Where the head office and the branch are not located in the same county (or city), they shall file their tax returns with and make tax payment to their competent tax authorities respectively. Upon approval by the competent finance and tax authorities at provincial level or above, the head office may file its tax return with and make tax payment to the competent tax authorities at the location of the head office on a consolidated basis.
(2) Taxpayers who do not have fixed production and business premises shall file their tax returns with and make tax payment to the competent tax authorities at the place where the taxable transaction occurs; where tax return is not filed, the competent tax authorities at the location or place of residence of the organization shall levy tax retrospectively.
(3) Natural persons who sell or lease immovables, transfer the right to use natural resources, or provide construction services shall file their tax returns with and make tax payment to the competent tax authorities at the location of the immovables, the natural resources or the construction services.
(4) Taxpayers importing goods shall file their tax returns and pay tax at the place stipulated by the Customs.
(5) A withholding agent shall declare the payment of tax withheld to the competent tax authorities at the location or place of residence of the withholding agent. Where the organization or residence is located overseas, the withholding agent shall declare the payment of tax withheld to the competent tax authorities at the place where the taxable transaction occurs.
第三十条 增值税的计税期间分别为十日、十五日、一个月或者一个季度。纳税人的具体计税期间，由主管税务机关根据纳税人应纳税额的大小分别核定。不经常发生应税交易的纳税人，可以按次纳税。
纳税人以一个月或者一个季度为一个计税期间的，自期满之日起十五日内申报纳税；以十日或者十五日为一个计税期间的，自次月一日起十五日内申报纳税。
扣缴义务人解缴税款的计税期间和申报纳税期限，依照前两款规定执行。
纳税人进口货物，应当按照海关规定的期限申报并缴纳税款。
Article 30 The period for computation of VAT is 10 days, 15 days, one month or one quarter. The specific tax computation period of a taxpayer shall be determined by the competent tax authorities based on the tax amount payable of the taxpayer. Taxpayers who do not frequently engage in taxable transactions may pay tax for each transaction.
Taxpayers that adopt one month or one quarter as a tax computation period shall file their tax returns and make tax payment within 15 days following the end of the period. Taxpayers that adopt 10 days or 15 days as a tax computation period shall file their tax returns and make tax payment within 10 days or 15 days from the first day of the following month.
The tax computation period and deadlines for filing tax returns for turning over tax withheld by a withholding agent shall comply with the provisions of the two preceding paragraphs.
Taxpayers importing goods shall file their tax returns and pay tax within the period stipulated by the Customs.
第三十一条 纳税人以十日或者十五日为一个计税期间的，应当自期满之日起五日内预缴税款。
法律、行政法规对纳税人预缴税款另有规定的，从其规定。
Article 31 Taxpayers that adopt 10 days or 15 days as a tax computation period shall prepay tax within five days from the date of expiry of the period.
Where laws and administrative regulations stipulate otherwise on prepayment of tax by taxpayers, such provisions shall prevail.
第三十二条 增值税由税务机关征收，进口货物的增值税由海关代征。
海关应当将代征增值税和货物出口报关的信息提供给税务机关。
个人携带或者寄递进境物品增值税的计征办法由国务院制定，报全国人民代表大会常务委员会备案。
Article 32 VAT shall be levied by the tax authorities. VAT on imported goods shall be levied by the Customs on behalf of the tax authorities.
The Customs shall provide information on VAT levied on behalf of the tax authorities and Customs declaration for exported goods to the tax authorities.
The measures for computation and levying of VAT on articles brought or mailed into the country by individuals shall be enacted by the State Council and filed with the Standing Committee of the National People's Congress for the record.
第三十三条 纳税人出口货物或者跨境销售服务、无形资产，适用零税率的，应当向主管税务机关申报办理退（免）税。出口退（免）税的具体办法，由国务院制定。
Article 33 Taxpayers engaging in exportation of goods or cross-border sale of services or intangible assets to which the zero tax rate is applicable shall complete tax refund (exemption) formalities with the competent tax authorities. The specific measures for export tax refund (exemption) shall be enacted by the State Council.
第三十四条 纳税人应当依法开具和使用增值税发票。增值税发票包括纸质发票和电子发票。电子发票与纸质发票具有同等法律效力。
国家积极推广使用电子发票。
Article 34 Taxpayers shall issue and use VAT invoices in accordance with the law. VAT invoices shall include hard copy invoices and electronic invoices. Electronic invoices and hard copy invoices shall have equal legal validity.
The State actively promotes the use of electronic invoices.
第三十五条 税务机关与工业和信息化、公安、海关、市场监督管理、人民银行、金融监督管理等部门建立增值税涉税信息共享机制和工作配合机制。
有关部门应当依照法律、行政法规，在各自职责范围内，支持、协助税务机关开展增值税征收管理。
Article 35 The tax authorities shall establish a VAT-related information sharing mechanism and a work cooperation mechanism with the authorities in charge of industry and information technology, public security, Customs, market supervision and administration, the People's Bank of China, financial supervision and administration etc.
The relevant authorities shall, pursuant to laws and administrative regulations and within the scope of their respective duties, support and assist the tax authorities in administration of levying and collection of VAT.
第三十六条 增值税的征收管理依照本法和《中华人民共和国税收征收管理法》的规定执行。
Article 36 The administration of VAT collection shall comply with the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.
第三十七条 纳税人、扣缴义务人、税务机关及其工作人员违反本法规定的，依照《中华人民共和国税收征收管理法》和有关法律、行政法规的规定追究法律责任。
Article 37 The legal liability of taxpayers, withholding agents, tax authorities and their staff who violate the provisions of this Law shall be pursued in accordance with the Administrative Law of the People's Republic of China on the Administration of Tax Collection and the relevant laws and administrative regulations.
第六章 附则 Chapter VI Supplementary Provisions
第三十八条 本法自2026年1月1日起施行。《中华人民共和国增值税暂行条例》同时废止。
Article 38 This Law shall come into force as of January 1, 2026, repealing simultaneously the Provisional Regulations of the People's Republic of China on Value Added Tax.