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.

第二章 税率 Chapter II Tax Rates

第十条 增值税税率：

（一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。

（二）纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，除本条第四项、第五项规定外，税率为百分之九：

1.农产品、食用植物油、食用盐；

2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品；

3.图书、报纸、杂志、音像制品、电子出版物；

4.饲料、化肥、农药、农机、农膜。

（三）纳税人销售服务、无形资产，除本条第一项、第二项、第五项规定外，税率为百分之六。

（四）纳税人出口货物，税率为零；国务院另有规定的除外。

（五）境内单位和个人跨境销售国务院规定范围内的服务、无形资产，税率为零。

Article 10 VAT rates:

(1) Taxpayers that sell goods, provide processing, repair and replacement services, tangible movables leasing services or import goods and do not fall within the scope as specified in Items (2) through (5) of this Article are subject to a tax rate of 13%.

(2) Taxpayers that sell transport services, postal services, basic telecommunications, buildings, or real property leasing services, sell real property, transfer land use rights, or sell or import the goods listed below are subject to a tax rate of 9%, in addition to those specified in Items (4) and (5) of this Article:

(a) agricultural products, edible vegetable oil and edible salt;

(b) tap water, heating, air-conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for household use;

(c) books, newspapers, magazines, audio-visual products and electronic publications; and

(d) feeds, fertilizers, pesticides, agricultural machinery and agricultural films.

(3) Taxpayers that sell services or intangible assets and do not fall within the scope as specified in Items 1, 2 and 5 of this Article are subject to a tax rate of 6%.

(4) Taxpayers who export goods are subject to a zero tax rate, unless otherwise specified by the State Council.

(5) Domestic entities and individuals that sell services or intangible assets across borders within the scope specified by the State Council are subject to a zero tax rate.

第十一条 适用简易计税方法计算缴纳增值税的征收率为百分之三。

Article 11 The levy rate of VAT to which the simple tax computation method applies is 3%.

第十二条 纳税人发生两项以上应税交易涉及不同税率、征收率的，应当分别核算适用不同税率、征收率的销售额；未分别核算的，从高适用税率。

Article 12 Where a taxpayer has two or more taxable transactions involving different tax rates and levy rates, the sales amounts to which different tax rates and levy rates are applicable shall be accounted for separately; if the said sales amounts are not accounted for separately, the higher tax rate shall apply.

第十三条 纳税人发生一项应税交易涉及两个以上税率、征收率的，按照应税交易的主要业务适用税率、征收率。

Article 13 Where a taxable transaction of a taxpayer involves two or more tax rates and levy rates, the tax rates and levy rates applicable to the principal business of the taxable transaction shall apply.

第三章 应纳税额  Chapter III Tax Amount Payable

第十四条 按照一般计税方法计算缴纳增值税的，应纳税额为当期销项税额抵扣当期进项税额后的余额。

按照简易计税方法计算缴纳增值税的，应纳税额为当期销售额乘以征收率。

进口货物，按照本法规定的组成计税价格乘以适用税率计算缴纳增值税。组成计税价格，为关税计税价格加上关税和消费税；国务院另有规定的，从其规定。

Article 14 Where VAT is computed and paid under the general tax computation method, the tax amount payable shall be the balance of the output tax for the current period after offsetting against the input tax for the current period.

Where VAT is computed and paid under the simple tax computation method, the tax amount payable shall be the sales amount for the current period multiplied by the levy rate.

For imported goods, VAT shall be computed and paid on the basis of the component taxable price as provided for in this Law, multiplied by the applicable tax rate. The component taxable price is the customs taxable price plus customs duty and consumption duty; if The State Council provides otherwise, such provisions shall prevail.

第十五条 境外单位和个人在境内发生应税交易，以购买方为扣缴义务人；按照国务院的规定委托境内代理人申报缴纳税款的除外。

扣缴义务人依照本法规定代扣代缴税款的，按照销售额乘以税率计算应扣缴税额。

Article 15 Where overseas entities and individuals conduct taxable transactions in China, the purchasers shall be the withholding agents, with the exception that a domestic agent shall be entrusted to file tax returns and pay taxes pursuant to the provisions of the State Council.

Where withholding agents withhold tax pursuant to the provisions of this Law, the tax amount to be withheld shall be computed by multiplying the sales amount by the tax rate.

第十六条 销项税额，是指纳税人发生应税交易，按照销售额乘以本法规定的税率计算的增值税税额。

进项税额，是指纳税人购进货物、服务、无形资产、不动产支付或者负担的增值税税额。

纳税人应当凭法律、行政法规或者国务院规定的增值税扣税凭证从销项税额中抵扣进项税额。

Article 16 Output tax shall mean the VAT amount computed by multiplying the sales amount by the tax rate stipulated herein for a taxable transaction of a taxpayer.

Input tax shall mean VAT paid or borne by a taxpayer for purchase of goods, services, intangible assets or immovables.

Taxpayers shall offset input tax against output tax on the strength of VAT deduction vouchers prescribed by laws, administrative regulations or the State Council.

第十七条 销售额，是指纳税人发生应税交易取得的与之相关的价款，包括货币和非货币形式的经济利益对应的全部价款，不包括按照一般计税方法计算的销项税额和按照简易计税方法计算的应纳税额。

Article 17 Sales amount shall mean the relevant price obtained by a taxpayer for a taxable transaction, including all price corresponding to economic benefits in monetary and non-monetary form, but shall exclude output tax computed under the general tax computation method and tax payable amount computed under the simple tax computation method.

第十八条 销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。

Article 18 The sales amount shall be computed in Renminbi. Where a taxpayer settles the sales amount in any currency other than Renminbi, the amount shall be converted into Renminbi for computation.

第十九条 发生本法第五条规定的视同应税交易以及销售额为非货币形式的，纳税人应当按照市场价格确定销售额。

Article 19 In the event of occurrence of a deemed taxable transaction as stipulated in Article 5 hereof and the sales amount in a non-monetary form, the taxpayer shall determine the sales amount based on the market price.

第二十条 销售额明显偏低或者偏高且无正当理由的，税务机关可以依照《中华人民共和国税收征收管理法》和有关行政法规的规定核定销售额。

Article 20 Where the sales amount is evidently low or evidently high without a proper reason, the tax authorities may determine the sales amount pursuant to the provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the relevant administrative regulations.

第二十一条 当期进项税额大于当期销项税额的部分，纳税人可以按照国务院的规定选择结转下期继续抵扣或者申请退还。

Article 21 For the portion of input tax amount for the current period which exceeds the output tax amount for the current period, the taxpayer may opt to carry forward the excess to the next period for deduction or to apply for refund pursuant to the provisions of the State Council.

第二十二条 纳税人的下列进项税额不得从其销项税额中抵扣：

（一）适用简易计税方法计税项目对应的进项税额；

（二）免征增值税项目对应的进项税额；

（三）非正常损失项目对应的进项税额；

（四）购进并用于集体福利或者个人消费的货物、服务、无形资产、不动产对应的进项税额；

（五）购进并直接用于消费的餐饮服务、居民日常服务和娱乐服务对应的进项税额；

（六）国务院规定的其他进项税额。

Article 22 The following input tax amount of a taxpayer shall not be offset against its output tax amount:

(1) input tax amount corresponding to the taxable items to which the simple tax computation method applies;

(2) input tax amount corresponding to the VAT-exempt items;

(3) input tax amount corresponding to the items of abnormal losses;

(4) input tax amount corresponding to the goods, services, intangible assets and immovables purchased for collective welfare or personal consumption;

(5) input tax amount corresponding to the catering services, daily services for residents, and entertainment services purchased for direct consumption; and

(6) other input tax amounts stipulated by the State Council.