KYB CHINA(2025年12月19日国务院第75次常务会议通过 2025年12月25日中华人民共和国国务院令第826号公布 自2026年1月1日起施行)
(Adopted at the 75th Executive Meeting of the State Council on December 19, 2025, promulgated by Decree No. 826 of the State Council of the People's Republic of China on December 25, 2025, effective as of January 1, 2026)
总 则
General Provisions
根据《中华人民共和国增值税法》(以下简称增值税法)，制定本条例。
These Regulations are formulated in accordance with the Value-Added Tax Law of the People's Republic of China (hereinafter referred to as the VAT Law).
增值税法第三条所称货物，包括有形动产、电力、热力、气体等。
The term 'goods' as mentioned in Article 3 of the VAT Law includes tangible movable property, electricity, heat, and gases.
增值税法第三条所称服务，包括交通运输服务、邮政服务、电信服务、建筑服务、金融服务，以及信息技术服务、文化体育服务、鉴证咨询服务等生产生活服务。
The term 'services' as mentioned in Article 3 of the VAT Law includes transportation services, postal services, telecommunications services, construction services, financial services, as well as production and living services such as information technology services, cultural and sports services, and consulting and certification services.
增值税法第三条所称无形资产，是指不具实物形态，但能带来经济利益的资产，包括技术、商标、著作权、商誉、自然资源使用权和其他无形资产。
The term 'intangible assets' as mentioned in Article 3 of the VAT Law refers to assets that have no physical form but can bring economic benefits, including technology, trademarks, copyrights, goodwill, rights to use natural resources, and other intangible assets.
增值税法第三条所称不动产，是指不能移动或者移动后会引起性质、形状改变的资产，包括建筑物、构筑物等。
The term 'real estate' as mentioned in Article 3 of the VAT Law refers to assets that cannot be moved or whose nature or shape would change upon movement, including buildings and structures.
国务院财政、税务主管部门提出货物、服务、无形资产、不动产的具体范围，报国务院批准后公布施行。
The specific scope of goods, services, intangible assets, and real estate shall be proposed by the finance and tax authorities under the State Council, submitted to the State Council for approval, and then published and implemented.
增值税法第三条所称单位，包括企业、行政机关、事业单位、军事单位、社会组织及其他单位。
The term 'units' as mentioned in Article 3 of the VAT Law includes enterprises, administrative organs, public institutions, military units, social organizations, and other units.
增值税法第三条所称个人，包括个体工商户和自然人。
The term 'individuals' as mentioned in Article 3 of the VAT Law includes individual industrial and commercial households and natural persons.
增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
The term 'services or intangible assets consumed within the territory' as mentioned in Article 3, paragraph 4 of the VAT Law refers to the following circumstances:
(一)境外单位或者个人向境内单位或者个人销售服务、无形资产，在境外现场消费的服务除外；
(1) Overseas units or individuals sell services or intangible assets to domestic units or individuals, except for services consumed on-site overseas;
(二)境外单位或者个人销售的服务、无形资产与境内的货物、不动产、自然资源直接相关；
(2) The services or intangible assets sold by overseas units or individuals are directly related to goods, real estate, or natural resources within the territory;
(三)国务院财政、税务主管部门规定的其他情形。
(3) Other circumstances prescribed by the finance and tax authorities under the State Council.
纳税人开具增值税专用发票，应当分别列明销售额和增值税税额。
When issuing a special VAT invoice, a taxpayer shall separately list the sales amount and the VAT amount.
适用一般计税方法的纳税人为一般纳税人。
Taxpayers applying the general taxation method are general taxpayers.
一般纳税人实行登记制度，具体登记办法由国务院税务主管部门制定。
A registration system shall be implemented for general taxpayers, and the specific registration measures shall be formulated by the tax authority under the State Council.
自然人属于小规模纳税人。不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选择按照小规模纳税人纳税。
Natural persons are small-scale taxpayers. Non-enterprise units that do not frequently engage in taxable transactions and whose main business is not within the scope of taxable transactions may opt to be taxed as small-scale taxpayers.
税 率
Tax Rates
增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。
The term 'exported goods' as mentioned in Article 10, paragraph 4 of the VAT Law refers to goods that are actually shipped out of the customs territory and sold to overseas units or individuals, as well as goods deemed as exports as prescribed by the State Council.
境内单位或者个人跨境销售下列服务、无形资产，税率为零：
The tax rate for the following services and intangible assets sold cross-border by domestic units or individuals is zero:
(一)向境外单位销售的完全在境外消费的研发服务、合同能源管理服务、设计服务、广播影视制作和发行服务、软件服务、电路设计和测试服务、信息系统服务、业务流程管理服务、离岸服务外包业务；
(1) Research and development services, contract energy management services, design services, broadcasting and film and television production and distribution services, software services, circuit design and testing services, information system services, business process management services, and offshore service outsourcing business sold to overseas units and fully consumed overseas;
(二)向境外单位转让的完全在境外使用的技术；
(2) Technology transferred to overseas units and fully used overseas;
(三)国际运输服务、航天运输服务、对外修理修配服务。
(3) International transportation services, space transportation services, and overseas repair and processing services.
增值税法第十三条所称应税交易，应当同时符合下列条件：
The term 'taxable transaction' as mentioned in Article 13 of the VAT Law shall meet the following conditions simultaneously:
(一)包含两个以上涉及不同税率、征收率的业务；
(1) It includes two or more businesses involving different tax rates or collection rates;
(二)业务之间具有明显的主附关系。主要业务居于主体地位，体现交易的实质和目的；附属业务是主要业务的必要补充，并以主要业务的发生为前提。
(2) There is a clear principal-ancillary relationship between the businesses. The principal business occupies a dominant position, reflecting the essence and purpose of the transaction; the ancillary business is a necessary supplement to the principal business and occurs on the premise of the principal business.
应 纳 税 额
Taxable Amount
增值税法第十六条所称增值税扣税凭证，应当符合国务院税务主管部门的有关规定，具体包括增值税专用发票、海关进口增值税专用缴款书、完税凭证、农产品收购发票、农产品销售发票以及其他具有进项税额抵扣功能的扣税凭证。
The term 'VAT deduction vouchers' as mentioned in Article 16 of the VAT Law shall comply with the relevant provisions of the tax authority under the State Council, specifically including special VAT invoices, customs import VAT special payment books, tax payment certificates, agricultural product purchase invoices, agricultural product sales invoices, and other deduction vouchers with input tax deduction functions.
纳税人凭增值税扣税凭证从销项税额中抵扣的进项税额，包括：
The input tax that a taxpayer deducts from the output tax by virtue of VAT deduction vouchers includes:
(一)从销售方取得的增值税专用发票上列明的增值税税额；
(1) The VAT amount stated on the special VAT invoice obtained from the seller;
(二)从海关取得的海关进口增值税专用缴款书上列明的增值税税额；
(2) The VAT amount stated on the customs import VAT special payment book obtained from the customs;
(三)自境外单位或者个人购进服务、无形资产或者境内不动产取得的完税凭证上列明的增值税税额；
(3) The VAT amount stated on the tax payment certificate obtained when purchasing services, intangible assets, or domestic real estate from overseas units or individuals;
(四)购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外；
(4) When purchasing agricultural products, except for obtaining a special VAT invoice or customs import VAT special payment book, the input tax calculated based on the agricultural product purchase invoice or agricultural product sales invoice, unless otherwise provided by the State Council;
(五)从销售方取得的其他增值税扣税凭证上列明或者包含的增值税税额。
(5) The VAT amount stated or included on other VAT deduction vouchers obtained from the seller.
纳税人按照一般计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的增值税税额，应当从当期的销项税额中扣减；因销售折让、中止或者退回而收回的增值税税额，应当从当期的进项税额中扣减。
For taxpayers calculating and paying VAT under the general taxation method, the VAT amount refunded to the buyer due to sales discounts, suspensions, or returns shall be deducted from the current output tax; the VAT amount recovered due to sales discounts, suspensions, or returns shall be deducted from the current input tax.
纳税人按照简易计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的销售额，应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的，可以从以后的应纳税额中扣减或者按规定申请退还。
For taxpayers calculating and paying VAT under the simplified taxation method, the sales amount refunded to the buyer due to sales discounts, suspensions, or returns shall be deducted from the current sales amount. If there is still overpaid tax after deducting the current sales amount, it may be deducted from future tax payable or refunded upon application in accordance with regulations.
增值税法第十七条所称全部价款，不包括纳税人代为收取的下列税费或者款项：
The term 'total price' as mentioned in Article 17 of the VAT Law does not include the following fees or amounts collected by the taxpayer on behalf of others:
(一)政府性基金或者行政事业性收费；
(1) Government funds or administrative fees;
(二)受托加工应征消费税的消费品所产生的消费税；
(2) Consumption tax arising from processing taxable consumer goods on a commission basis;
(三)车辆购置税、车船税；
(3) Vehicle purchase tax and vehicle and vessel tax;
(四)以委托方名义开具发票代委托方收取的款项。
(4) Amounts collected on behalf of the principal by issuing an invoice in the principal's name.
纳税人采用销售额和增值税税额合并定价方法的，按照下列公式计算销售额：
If a taxpayer adopts a combined pricing method of sales amount and VAT amount, the sales amount shall be calculated according to the following formulas:
一般计税方法的销售额＝含税销售额÷(1＋税率)
Sales amount under general taxation method = Tax-inclusive sales amount ÷ (1 + tax rate)
简易计税方法的销售额＝含税销售额÷(1＋征收率)
Sales amount under simplified taxation method = Tax-inclusive sales amount ÷ (1 + collection rate)
纳税人以人民币以外的货币结算销售额的，在折合成人民币计算时，折合率可以选择销售额发生的当日或者当月1日有效的人民币汇率中间价。纳税人确定折合率后，12个月内不得变更。
If a taxpayer settles the sales amount in a currency other than RMB, when converting to RMB for calculation, the exchange rate may be the central parity rate of RMB on the day the sales occur or on the first day of the month. Once the taxpayer determines the exchange rate, it shall not be changed within 12 months.
纳税人发生增值税法第二十条规定情形的，税务机关可以按顺序依照下列方法核定销售额：
If a taxpayer falls under the circumstances specified in Article 20 of the VAT Law, the tax authority may determine the sales amount by the following methods in order:
(一)按照纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定；
(1) Determine based on the average price of similar goods, services, intangible assets, or real estate sold by the taxpayer in the recent period;
(二)按照其他纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定；
(2) Determine based on the average price of similar goods, services, intangible assets, or real estate sold by other taxpayers in the recent period;
(三)按照组成计税价格确定。组成计税价格的公式为：
(3) Determine based on the composite taxable price. The formula for the composite taxable price is:
组成计税价格＝成本×(1＋成本利润率)＋消费税税额
Composite taxable price = cost × (1 + cost profit rate) + consumption tax amount
公式中成本利润率为10%，国务院税务主管部门可以根据行业成本利润实际情况调整成本利润率。
The cost profit rate in the formula is 10%. The competent tax authority under the State Council may adjust the cost profit rate based on the actual cost profit situation of the industry.
增值税法第二十二条第三项所称非正常损失，是指因管理不善造成货物被盗、丢失、霉烂变质，以及因违反法律法规造成货物或者不动产被依法没收、销毁、拆除等情形。
The term 'abnormal losses' as referred to in Article 22, paragraph 3 of the VAT Law means the theft, loss, mildew, and deterioration of goods due to poor management, as well as the confiscation, destruction, or demolition of goods or immovable property due to violation of laws and regulations.
增值税法第二十二条第三项所称非正常损失项目，包括：
The items of abnormal losses as referred to in Article 22, paragraph 3 of the VAT Law include:
(一)非正常损失的购进货物，以及与之相关的加工修理修配服务和交通运输服务；
(1) Purchased goods suffering abnormal losses, and the related processing, repair, and transportation services;
(二)非正常损失的在产品、产成品所耗用的购进货物(不包括固定资产)、加工修理修配服务和交通运输服务；
(2) Purchased goods (excluding fixed assets), processing, repair, and transportation services consumed in work-in-progress or finished products suffering abnormal losses;
(三)非正常损失的不动产，以及该不动产所耗用的购进货物和建筑服务；
(3) Immovable property suffering abnormal losses, and the purchased goods and construction services consumed in such immovable property;
(四)非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
(4) Purchased goods and construction services consumed in construction in progress of immovable property suffering abnormal losses. Construction in progress of immovable property includes new construction, reconstruction, expansion, repair, and decoration of immovable property by the taxpayer.
本条第二款第三项、第四项所称货物，是指构成不动产实体的材料和设备，包括建筑装饰材料和给排水、采暖、卫生、通风、照明、通讯、燃气、消防、中央空调、电梯、电气、光伏发电、智能化楼宇设备及配套设施等。
The term 'goods' in items (3) and (4) of paragraph 2 of this Article means materials and equipment that constitute the entity of immovable property, including building decoration materials and equipment for water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical, photovoltaic power generation, intelligent building equipment and supporting facilities, etc.
本条例所称固定资产，是指使用期限超过12个月的机器、机械、运输工具以及其他与生产经营相关的设备、工具、器具等。
The term 'fixed assets' in these Regulations means machinery, mechanical appliances, means of transport, and other equipment, tools, and appliances related to production and business operations with a useful life exceeding 12 months.
纳税人的交际应酬消费属于增值税法所称个人消费。
The taxpayer's entertainment consumption is considered personal consumption as referred to in the VAT Law.
纳税人购进贷款服务的利息支出，及其向贷款方支付的与该贷款服务直接相关的投融资顾问费、手续费、咨询费等费用支出，对应的进项税额暂不得从销项税额中抵扣。
The input VAT corresponding to the interest expenses on loan services purchased by the taxpayer, as well as the investment and financing advisory fees, handling fees, consulting fees, and other expenses paid to the lender directly related to such loan services, shall not be deducted from the output VAT for the time being.
国务院财政、税务主管部门应当适时研究和评估购进贷款服务利息及相关费用支出对应的进项税额不得从销项税额中抵扣政策执行效果。
The competent finance and tax authorities under the State Council shall timely study and evaluate the implementation effect of the policy that the input VAT corresponding to interest and related expenses on purchased loan services is not deductible from output VAT.
纳税人购进货物、服务、无形资产、不动产，用于同时符合下列情形的非应税交易(以下统称不得抵扣非应税交易)，对应的进项税额不得从销项税额中抵扣：
Where a taxpayer purchases goods, services, intangible assets, or immovable property for non-taxable transactions that meet both of the following conditions (hereinafter collectively referred to as non-deductible non-taxable transactions), the corresponding input VAT shall not be deducted from the output VAT:
(一)发生增值税法第三条至第五条以外的经营活动，并取得与之相关的货币或者非货币形式的经济利益；
(1) Engaging in business activities other than those specified in Articles 3 to 5 of the VAT Law and obtaining monetary or non-monetary economic benefits related thereto;
(二)不属于增值税法第六条规定的情形。
(2) Not falling under the circumstances specified in Article 6 of the VAT Law.
一般纳税人购进货物(不含固定资产)、服务，用于简易计税方法计税项目、免征增值税项目和不得抵扣非应税交易而无法划分不得抵扣的进项税额的，应当按照销售额或者收入占比逐期计算当期不得抵扣的进项税额，并于次年1月的纳税申报期内进行全年汇总清算。
Where a general taxpayer purchases goods (excluding fixed assets) or services used for projects subject to the simplified method of tax calculation, VAT-exempt projects, and non-deductible non-taxable transactions, and the input VAT that cannot be allocated cannot be determined, the taxpayer shall calculate the non-deductible input VAT for the current period on a period-by-period basis based on the proportion of sales revenue or income, and conduct an annual settlement within the tax filing period of January of the following year.
已抵扣进项税额的购进货物(不含固定资产)、服务，发生增值税法第二十二条第三项至第五项规定情形的，应当将对应的进项税额从当期进项税额中扣减；无法确定对应的进项税额的，按照当期实际成本计算应扣减的进项税额。
Where purchased goods (excluding fixed assets) or services for which input VAT has been deducted fall under the circumstances specified in Article 22, paragraphs 3 to 5 of the VAT Law, the corresponding input VAT shall be deducted from the current period's input VAT; if the corresponding input VAT cannot be determined, the input VAT to be deducted shall be calculated based on the actual cost of the current period.
一般纳税人取得的固定资产、无形资产或者不动产(以下统称长期资产)，既用于一般计税方法计税项目，又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费(以下统称五类不允许抵扣项目)的，属于用作混合用途的长期资产，对应的进项税额依照增值税法和下列规定处理：
Where a general taxpayer's acquired fixed assets, intangible assets, or immovable property (hereinafter collectively referred to as long-term assets) are used both for projects subject to the general method of tax calculation and for projects subject to the simplified method of tax calculation, VAT-exempt projects, non-deductible non-taxable transactions, collective welfare, or personal consumption (hereinafter collectively referred to as the five categories of non-deductible items), such long-term assets are considered mixed-use long-term assets, and the corresponding input VAT shall be handled in accordance with the VAT Law and the following provisions:
(一)原值不超过500万元的单项长期资产，对应的进项税额可以全额从销项税额中抵扣；
(1) For a single long-term asset with an original value not exceeding RMB 5 million, the corresponding input VAT may be fully deducted from the output VAT;
(二)原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
(2) For a single long-term asset with an original value exceeding RMB 5 million, the input VAT shall be fully deducted at the time of purchase. Thereafter, during the period of mixed use, the input VAT that cannot be deducted from the output VAT corresponding to the five categories of non-deductible items shall be calculated based on the adjustment period and adjusted annually.
长期资产进项税额抵扣的具体操作办法，由国务院财政、税务主管部门制定。
The specific operational measures for the deduction of input VAT on long-term assets shall be formulated by the competent finance and tax authorities under the State Council.
税 收 优 惠
Tax Preferences
增值税法第二十四条第一款第一项所称农业生产者，是指从事农业生产的单位和个人；农产品，是指初级农产品。
The term 'agricultural producers' as referred to in Article 24, paragraph 1, item 1 of the VAT Law means units and individuals engaged in agricultural production; 'agricultural products' means primary agricultural products.
增值税法第二十四条第一款第二项所称医疗机构，是指依据有关规定设立的具有医疗机构执业资格的机构，包括军队、武警部队各级各类医疗机构，不包括营利性美容医疗机构。
The term 'medical institutions' as referred to in Article 24, paragraph 1, item 2 of the VAT Law means institutions established in accordance with relevant regulations that have the qualification to practice as medical institutions, including various types of medical institutions at all levels of the military and armed police forces, excluding for-profit cosmetic medical institutions.
增值税法第二十四条第一款第三项所称古旧图书，是指向社会收购的古书和旧书。
The term 'ancient and old books' as referred to in Article 24, paragraph 1, item 3 of the VAT Law means ancient books and old books purchased from the public.
增值税法第二十四条第一款第七项所称托儿所、幼儿园，是指依据有关规定设立的取得托育或者学前教育资格的机构，其免征增值税的收入是指有关收费标准规定以内的保育费、保育教育费；养老机构，是指依据有关规定设立的为老年人提供集中住宿和照料护理服务的各类养老机构；残疾人服务机构，是指依据有关规定设立的专门为残疾人提供相关服务的机构。
The terms 'nurseries' and 'kindergartens' as referred to in Article 24, paragraph 1, item 7 of the VAT Law mean institutions established in accordance with relevant regulations that have obtained childcare or preschool education qualifications; their VAT-exempt income refers to childcare fees and childcare education fees within the prescribed charging standards. 'Elderly care institutions' mean various types of elderly care institutions established in accordance with relevant regulations that provide centralized accommodation and care services for the elderly. 'Disability service institutions' mean institutions established in accordance with relevant regulations that provide specialized services for persons with disabilities.
增值税法第二十四条第一款第八项所称学校，是指依据有关规定设立的提供学历教育的机构，以及技工学校、高级技工学校、技师学院。
The term 'schools' as referred to in Article 24, paragraph 1, item 8 of the VAT Law means institutions established in accordance with relevant regulations that provide academic education, as well as technical schools, advanced technical schools, and technician colleges.
增值税法第二十四条第一款第九项所称门票收入，是指第一道门票收入。
The term 'ticket revenue' as referred to in Article 24, paragraph 1, item 9 of the VAT Law means revenue from the first ticket.
增值税优惠政策的适用范围、标准、条件等应当依法及时向社会公开。
The scope, standards, conditions, etc., of VAT preferential policies shall be disclosed to the public in a timely manner in accordance with the law.
国务院财政、税务主管部门应当适时研究和评估增值税优惠政策执行效果，对不再适应国民经济和社会发展需要的优惠政策，及时报请国务院予以调整完善。
The competent finance and tax authorities under the State Council shall timely study and evaluate the implementation effect of VAT preferential policies, and for policies that no longer meet the needs of national economic and social development, promptly report to the State Council for adjustment and improvement.
征 收 管 理
Collection and Administration
单位以承包、承租、挂靠方式经营，承包人、承租人、挂靠人以发包人、出租人、被挂靠人名义对外经营并由发包人、出租人、被挂靠人承担相关法律责任的，发包人、出租人、被挂靠人为纳税人；其他情形下，承包人、承租人、挂靠人为纳税人。
Where a unit operates through contracting, leasing, or affiliation, and the contractor, lessee, or affiliate conducts business in the name of the contract-issuing party, lessor, or affiliated party and the contract-issuing party, lessor, or affiliated party bears the relevant legal responsibilities, the contract-issuing party, lessor, or affiliated party is the taxpayer; in other circumstances, the contractor, lessee, or affiliate is the taxpayer.
资管产品运营过程中发生的应税交易，资管产品管理人为纳税人。法律另有规定的，从其规定。
For taxable transactions occurring during the operation of asset management products, the asset management product manager is the taxpayer. Where laws provide otherwise, those provisions prevail.
自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。
Where a natural person engages in a taxable transaction that meets the prescribed conditions, the domestic unit that pays the price is the withholding agent. The specific operational measures for withholding and remitting shall be formulated by the competent finance and tax authorities under the State Council.
境外单位或者个人向自然人出租境内不动产，有境内代理人的，由境内代理人申报缴纳税款。
Where an overseas unit or individual leases domestic immovable property to a natural person and has a domestic agent, the domestic agent shall declare and pay the tax.
除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
Unless otherwise provided in these Regulations, units and individual industrial and commercial households whose annual taxable sales of VAT exceed the small-scale taxpayer threshold shall register as general taxpayers with the competent tax authority and calculate and pay VAT using the general method of tax calculation from the current period in which the threshold is exceeded.
小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
Small-scale taxpayers that meet the conditions specified in Article 9, paragraph 2 of the VAT Law may register as general taxpayers with the competent tax authority and calculate and pay VAT using the general method of tax calculation from the current period of registration.
纳税人登记为一般纳税人后，不得转为小规模纳税人。
Once a taxpayer is registered as a general taxpayer, they may not revert to small-scale taxpayer status.
纳税人发生应税交易，应当向购买方开具发票。有下列情形之一的，不得开具增值税专用发票：
Where a taxpayer engages in a taxable transaction, they shall issue an invoice to the purchaser. VAT special invoices shall not be issued under any of the following circumstances:
(一)应税交易的购买方为自然人；
(1) The purchaser of the taxable transaction is a natural person;
(二)应税交易免征增值税；
(2) The taxable transaction is exempt from VAT;
(三)国务院财政、税务主管部门规定的其他情形。
(3) Other circumstances specified by the competent finance and tax authorities under the State Council.
纳税人发生应税交易，开具增值税专用发票后，发生开票有误或者销售折让、中止、退回等情形的，应当按照国务院税务主管部门的规定进行作废处理或者开具红字增值税专用发票；未按规定进行作废处理或者开具红字增值税专用发票的，不得依照本条例第十三条和第十四条的规定扣减销项税额或者销售额。
Where a taxpayer, after issuing a VAT special invoice for a taxable transaction, encounters circumstances such as an error in the invoice or sales discounts, suspensions, returns, etc., they shall void the invoice or issue a red-ink VAT special invoice in accordance with the provisions of the competent tax authority under the State Council; if they fail to void or issue a red-ink invoice as required, they may not reduce the output VAT or sales revenue in accordance with Articles 13 and 14 of these Regulations.
增值税法第二十八条第一款第一项所称收讫销售款项，是指纳税人发生应税交易过程中或者完成后收到款项；取得销售款项索取凭据的当日，是指书面合同确定的付款日期，未签订书面合同或者书面合同未确定付款日期的，是指应税交易完成的当日，即货物发出、服务完成、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
The term 'receipt of salesfunds' as referred to in Article 28, paragraph 1, item 1 of the VAT Law means the receipt of funds during or after the occurrence of a taxable transaction; the date of obtaining a document evidencing the right to collect salesfunds means the payment date specified in the written contract; if no written contract is signed or the written contract does not specify a payment date, it means the date on which the taxable transaction is completed, i.e., the date of delivery of goods, completion of services, transfer of ownership of financial products, completion of transfer of intangible assets, or completion of transfer of immovable property.
增值税法第二十八条第一款第二项所称完成视同应税交易的当日，是指货物发出、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
The term 'date of completion of deemed taxable transactions' as referred to in Article 28, paragraph 1, item 2 of the VAT Law means the date of delivery of goods, transfer of ownership of financial products, completion of transfer of intangible assets, or completion of transfer of immovable property.
纳税人出口货物，报关出口日期早于增值税法第二十八条第一款第一项、第二项规定的纳税义务发生时间的，纳税义务发生时间为货物报关出口的当日。
Where a taxpayer exports goods and the customs declaration date is earlier than the tax liability occurrence date specified in Article 28, paragraph 1, items 1 and 2 of the VAT Law, the tax liability occurrence date shall be the date of customs declaration for export of the goods.
增值税法第二十九条第一项所称经省级以上财政、税务主管部门批准可以由总机构汇总申报纳税，是指有固定生产经营场所的纳税人，总机构和分支机构不在同一省(自治区、直辖市)内的，经国务院财政、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；总机构和分支机构在同一省(自治区、直辖市)内但不在同一县(市、区、旗)内的，经省(自治区、直辖市)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。
The term 'approval by the competent finance and tax authorities at or above the provincial level for the head office to file consolidated tax returns' as referred to in Article 29, item 1 of the VAT Law means that for a taxpayer with a fixed place of production and business, if the head office and branch are not in the same province (autonomous region or municipality directly under the central government), with the approval of the competent finance and tax authorities under the State Council, the head office may file consolidated tax returns with the competent tax authority at the location of the head office; if the head office and branch are in the same province (autonomous region or municipality directly under the central government) but not in the same county (city, district, or banner), with the approval of the competent finance and tax authorities of the province (autonomous region or municipality directly under the central government), the head office may file consolidated tax returns with the competent tax authority at the location of the head office.
下列纳税人可以适用增值税法第三十条规定的以一个季度为一个计税期间：
The following taxpayers may apply the one-quarter tax period as specified in Article 30 of the VAT Law:
(一)小规模纳税人；
(1) Small-scale taxpayers;
(二)一般纳税人中的银行、财务公司、信托公司、信用社；
(2) Banks, finance companies, trust companies, and credit cooperatives among general taxpayers;
(三)国务院税务、财政主管部门确定的其他纳税人。
(3) Other taxpayers determined by the competent departments of finance and taxation under the State Council.
按次纳税的纳税人，销售额达到起征点的，应当自纳税义务发生之日起至次年6月30日前申报纳税。
Taxpayers who pay tax on a per-transaction basis and whose sales amount reaches the threshold shall declare and pay tax from the date of tax liability occurrence until June 30 of the following year.
下列情形应当按规定预缴税款：
Taxpayers shall prepay tax in the following circumstances:
(一)跨地级行政区(直辖市下辖县区)提供建筑服务；
(1) Providing construction services across prefecture-level administrative regions (including districts and counties under municipalities directly under the central government);
(二)采取预收款方式提供建筑服务；
(2) Providing construction services by receiving advance payments;
(三)采取预售方式销售房地产项目；
(3) Selling real estate projects through pre-sale methods;
(四)转让或者出租与纳税人机构所在地不在同一县(市、区、旗)内的不动产；
(4) Transferring or leasing immovable property not located in the same county (city, district, or banner) as the taxpayer's place of registration;
(五)油气田企业跨省、自治区、直辖市销售与生产原油、天然气相关的服务。
(5) Oil and gas field enterprises selling services related to the production of crude oil and natural gas across provinces, autonomous regions, or municipalities directly under the central government.
本条第一款规定的预缴税款的具体操作办法，由国务院财政、税务主管部门制定。
The specific operational measures for prepayment of tax as provided in the first paragraph of this Article shall be formulated by the competent departments of finance and taxation under the State Council.
经省级以上财政、税务主管部门批准由总机构汇总申报纳税的，批准部门可以规定由分支机构预缴税款。
Where a taxpayer is approved by the competent departments of finance and taxation at or above the provincial level to file tax returns on a consolidated basis through the head office, the approving department may require branches to prepay tax.
纳税人出口货物或者跨境销售服务、无形资产(以下统称出口业务)，依照增值税法第三十三条的规定申报办理退(免)税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退(免)税额，经税务机关审核通过后，办理退(免)税。
Where a taxpayer exports goods or cross-border sells services or intangible assets (hereinafter collectively referred to as export business) and applies for tax refund (exemption) in accordance with Article 33 of the Value-Added Tax Law, the amount of tax refund (exemption) shall be calculated using the exemption-credit-refund method or the exemption-refund method based on the export tax rebate rate prescribed by the State Council. After review and approval by the tax authority, the tax refund (exemption) shall be processed.
免抵退税办法，是指出口环节免征增值税，对应的进项税额抵减应纳增值税税额，未抵减完的部分予以退还；免退税办法，是指出口环节免征增值税，对应的进项税额予以退还。
The exemption-credit-refund method means that VAT is exempted at the export stage, the corresponding input tax is credited against the output tax payable, and any excess not credited is refunded; the exemption-refund method means that VAT is exempted at the export stage, and the corresponding input tax is refunded.
纳税人适用退(免)税、免征增值税的出口业务，应当按照规定期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。
Taxpayers engaged in export business eligible for tax refund (exemption) or VAT exemption shall file applications within the prescribed time limit; if they fail to file within the time limit, they shall pay VAT as if the goods or services were sold domestically.
纳税人以委托方式出口货物的，应当按照国务院税务主管部门的规定办理委托代理出口手续，由委托方按规定申报办理出口退(免)税、免征增值税或者缴纳增值税；未办理委托代理出口手续的，由出口货物的发货人按规定申报缴纳增值税。
Where a taxpayer exports goods through a commission agent, the taxpayer shall handle the commission agency export procedures in accordance with the regulations of the competent tax authority under the State Council, and the principal shall apply for export tax refund (exemption), VAT exemption, or pay VAT as required; if the commission agency export procedures are not handled, the consignor of the exported goods shall declare and pay VAT as required.
纳税人适用退(免)税的出口业务，可以放弃退(免)税，选择免征增值税或者缴纳增值税，自放弃退(免)税之日次月起，适用退(免)税的出口业务免征增值税或者按规定缴纳增值税。
Taxpayers engaged in export business eligible for tax refund (exemption) may waive the tax refund (exemption) and choose VAT exemption or payment of VAT. Starting from the month following the waiver, the export business originally eligible for tax refund (exemption) shall be exempt from VAT or subject to VAT payment as required.
纳税人适用免征增值税的出口业务，可以放弃免征增值税，选择缴纳增值税，自放弃免征增值税之日次月起，适用免征增值税的出口业务按规定缴纳增值税。
Taxpayers engaged in export business eligible for VAT exemption may waive the exemption and choose to pay VAT. Starting from the month following the waiver, the export business originally eligible for VAT exemption shall pay VAT as required.
纳税人放弃退(免)税或者免征增值税的出口业务，在36个月内不得再次适用退(免)税或者免征增值税。
Taxpayers who waive tax refund (exemption) or VAT exemption for export business shall not re-apply for tax refund (exemption) or VAT exemption within 36 months.
办理退(免)税的出口业务发生销售折让、中止或者退回等情形的，纳税人应当缴回已退(免)税款。
Where an export business for which tax refund (exemption) has been processed experiences sales discounts, suspension, or returns, the taxpayer shall repay the tax refund (exemption) received.
增值税出口退(免)税的具体操作办法，由国务院财政、税务主管部门制定。
The specific operational measures for VAT export tax refund (exemption) shall be formulated by the competent departments of finance and taxation under the State Council.
税务机关可以依法向有关单位和个人获取与出口税收征收管理相关的物流、报关、货物运输代理、资金结算等信息，有关单位和个人应当予以提供。税务机关及其工作人员应当对相关信息予以保密，不得用于税收征收管理以外的用途。法律、行政法规另有规定的，从其规定。
Tax authorities may, in accordance with the law, obtain from relevant entities and individuals information related to export tax collection and administration, including logistics, customs declarations, cargo transportation agency, and fund settlement. Relevant entities and individuals shall provide such information. Tax authorities and their staff shall keep such information confidential and shall not use it for purposes other than tax collection and administration, unless otherwise provided by laws or administrative regulations.
纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者提前退税、多退税款的，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予以调整。
Where a taxpayer reduces, exempts, or defers VAT payment, or obtains an early or excessive tax refund through arrangements lacking a reasonable commercial purpose, the tax authority may make adjustments in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and relevant administrative regulations.
附 则
Supplementary Provisions
本条例自2026年1月1日起施行。
These Regulations shall take effect on January 1, 2026.