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.
第一章 总则 Chapter I General Provisions
第一条 为了健全有利于高质量发展的增值税制度，规范增值税的征收和缴纳，保护纳税人的合法权益，制定本法。
Article 1 This Law is enacted in order to improve upon the value-added tax ("VAT") system conducive to high-quality development, regulate the collection and payment of VAT and protect the legitimate rights and interests of taxpayers.
第二条 增值税税收工作应当贯彻落实党和国家路线方针政策、决策部署，为国民经济和社会发展服务。
Article 2 For the work relating to VAT collection, it is imperative to implement the guidelines, policies, decisions and arrangements of the Party and the State, and serve the national economy and social development.
第三条 在中华人民共和国境内（以下简称境内）销售货物、服务、无形资产、不动产（以下称应税交易），以及进口货物的单位和个人（包括个体工商户），为增值税的纳税人，应当依照本法规定缴纳增值税。
销售货物、服务、无形资产、不动产，是指有偿转让货物、不动产的所有权，有偿提供服务，有偿转让无形资产的所有权或者使用权。
Article 3 Entities and individuals (including individual businesses) engaged in sale of goods, services, intangible assets and immovables (hereinafter referred to as the "taxable transactions") and importation of goods within the territory of the People's Republic of China (hereinafter referred to as "in China" in short) are VAT payers and shall pay VAT in accordance with this Law.
Sale of goods, services, intangible assets and immovables shall mean compensated transfer of ownership of goods and immovables, provision of services for compensation, and compensated transfer of ownership or use right of intangible assets.
第四条 在境内发生应税交易，是指下列情形：
（一）销售货物的，货物的起运地或者所在地在境内；
（二）销售或者租赁不动产、转让自然资源使用权的，不动产、自然资源所在地在境内；
（三）销售金融商品的，金融商品在境内发行，或者销售方为境内单位和个人；
（四）除本条第二项、第三项规定外，销售服务、无形资产的，服务、无形资产在境内消费，或者销售方为境内单位和个人。
Article 4 "A taxable transaction that occurs in China" refers to any of the following circumstances:
(1) For sales of goods, the place of departure or the location of the goods is in China;
(2) For sales or leases of immovables or transfers of the right to use natural resources, the location of the immovables or natural resources is in China;
(3) For sale of financial products, the financial products are issued in China, or the seller is an entity or individual in China; and
(4) Except for the provisions of Items (2) and (3) of this Article, sale of services or intangible assets, services or intangible assets are consumed in China, or the seller is an entity or individual in China.
第五条 有下列情形之一的，视同应税交易，应当依照本法规定缴纳增值税：
（一）单位和个体工商户将自产或者委托加工的货物用于集体福利或者个人消费；
（二）单位和个体工商户无偿转让货物；
（三）单位和个人无偿转让无形资产、不动产或者金融商品。
Article 5 Any of the following circumstances is deemed as a taxable transaction and is subject to VAT in accordance with this Law:
(1) use of self-produced goods or goods processed on commission by an entity or individual business for collective welfare or personal consumption;
(2) transfer of goods free of charge by an entity or individual business; or
(3) transfer of intangible assets, immovables or financial products free of charge by an entity or individual.
第六条 有下列情形之一的，不属于应税交易，不征收增值税：
（一）员工为受雇单位或者雇主提供取得工资、薪金的服务；
（二）收取行政事业性收费、政府性基金；
（三）依照法律规定被征收、征用而取得补偿；
（四）取得存款利息收入。
Article 6 Any of the following circumstances is not a taxable transaction and is not subject to VAT:
(1) provision of services by employees to their employers or organizations from which they obtain wages or salaries;
(2) collecting administrative service fees or government funds;
(3) obtaining compensation for expropriation or requisition pursuant to the provisions of this Law; or
(4) obtaining interest income on deposits.
第七条 增值税为价外税，应税交易的销售额不包括增值税税额。增值税税额，应当按照国务院的规定在交易凭证上单独列明。
Article 7 VAT is a tax excluded in price and the sales amount of a taxable transaction does not include VAT. VAT amount shall be separately listed on the transaction voucher as stipulated by the State Council.
第八条 纳税人发生应税交易，应当按照一般计税方法，通过销项税额抵扣进项税额计算应纳税额的方式，计算缴纳增值税；本法另有规定的除外。
小规模纳税人可以按照销售额和征收率计算应纳税额的简易计税方法，计算缴纳增值税。
中外合作开采海洋石油、天然气增值税的计税方法等，按照国务院的有关规定执行。
Article 8 Unless otherwise provided for in this Law, a taxpayer that makes a taxable transaction shall calculate and pay VAT by offsetting input tax against output tax according to the general tax calculation method to calculate the VAT payable.
Small-scale taxpayers may calculate and pay VAT according to the simple tax calculation method under which the tax payable is calculated according to the sales amount and the applicable rate.
The VAT calculation method for the exploitation of offshore oil and natural gas on a Sino-foreign cooperation basis shall be implemented in accordance with the relevant provisions of the State Council.
第九条 本法所称小规模纳税人，是指年应征增值税销售额未超过五百万元的纳税人。
小规模纳税人会计核算健全，能够提供准确税务资料的，可以向主管税务机关办理登记，按照本法规定的一般计税方法计算缴纳增值税。
根据国民经济和社会发展的需要，国务院可以对小规模纳税人的标准作出调整，报全国人民代表大会常务委员会备案。
Article 9 For the purpose of this Law, small-scale taxpayers refer to taxpayers whose annual sales amount subject to VAT is less than 5 million yuan.
Small-scale taxpayers which carry out proper accounting and can provide accurate tax information may complete registration formalities with the competent tax authorities and compute and pay VAT under the general tax computation method stipulated by this Law.
The State Council may, according to the needs of the national economy and social development, adjust the criteria for small-scale taxpayers and file the same with the Standing Committee of the National People's Congress for the record.