稅務(wù)條款-中英對(duì)照
個(gè)人所得超過國(guó)務(wù)院規(guī)定數(shù)額的，在兩處以上取得工資、薪金所得或者沒有扣繳義務(wù)人的，以及具有國(guó)務(wù)院規(guī)定的其他情形的，納稅義務(wù)人應(yīng)當(dāng)按照國(guó)家規(guī)定辦理納稅申報(bào)�？劾U義務(wù)人應(yīng)當(dāng)按照國(guó)家規(guī)定辦理全員全額扣繳申報(bào)。
Where individual income exceeds the amount stipulated by State Council, draws their wages and salary in two areas or above, or has not withholding agent, and has other situations which State Council stipulated, the taxpayer shall declare taxes in accordance with specific regulations of the State. The withholding agent shall declare taxes for all-member and in full refund in accordance with specific regulations of the State.
對(duì)儲(chǔ)蓄存款利息所得征收個(gè)人所得稅的開征時(shí)間和征收辦法由國(guó)務(wù)院規(guī)定。
The time and collecting measure of reinstating personal income tax on depository interest of residents shall be prescribed by State Council.
國(guó)務(wù)院根據(jù)本法制定實(shí)施條例。
The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.
從海關(guān)取得的海關(guān)進(jìn)口增值稅專用繳款書上注明的增值稅額。
The special payment book of customs import VAT from the customs shall indicate the VAT data.
購(gòu)進(jìn)農(nóng)產(chǎn)品，除取得增值稅專用發(fā)票或者海關(guān)進(jìn)口增值稅專用繳款書外，按照農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷售發(fā)票上注明的農(nóng)產(chǎn)品買價(jià)和13%的扣除率計(jì)算的進(jìn)項(xiàng)稅額。
The purchased agricultural products, excepts value-added tax special invoices or the special payment book of customs import VAT, shall indicate the purchase price of agricultural products and 13% deduction rate income tax amount calculated according to the income tax on the purchased agricultural products receipt or the sales receipt.
（四）購(gòu)進(jìn)或者銷售貨物以及在生產(chǎn)經(jīng)營(yíng)過程中支付運(yùn)輸費(fèi)用的，按照運(yùn)輸費(fèi)用結(jié)算單據(jù)上注明的運(yùn)輸費(fèi)用金額和7%的扣除率計(jì)算的進(jìn)項(xiàng)稅額。進(jìn)項(xiàng)稅額計(jì)算公式：
(4) As for the purchasing or selling cargo and the transportation expense in production management process, shall indicate the transportation expense amount and 7% deduction rate calculated according to the income taxes on the settlement papers of transportation expense. The formula of income tax is as follows:
進(jìn)項(xiàng)稅額=運(yùn)輸費(fèi)用金額×扣除率
Income tax = transportation expense × deduction rate
準(zhǔn)予抵扣的項(xiàng)目和扣除率的調(diào)整，由國(guó)務(wù)院決定。
Tax paid can be credited of the project and the adjustment of deduction rate shall be prescribed by State Council.
取得的增值稅扣稅憑證不符合法律、行政法規(guī)或者國(guó)務(wù)院稅務(wù)主管部門有關(guān)規(guī)定的，
Where tax-deduction certificates of VAT are not conformed to the law and administrative rules and regulations or the relevant rules and regulations of competent tax departments under the State Council:
（一）用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；
(1) Goods purchased or taxable services used in the taxable project of non-VAT, the project exempted from VAT, collective welfare or the individual consumption;
（二）非正常損失的購(gòu)進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù)；
(2) unusual loss purchased cargo and the correlation taxable service;
（三）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；
(3) unusual loss purchased cargo or the taxable service consumed by the products and the finished products;
（四）國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的納稅人自用消費(fèi)品；
(4) The products for the taxpayer's own use which prescribed by the finance and competent tax departments of State Council;
（五）本條第（一）項(xiàng)至第（四）項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用和銷售免稅貨物的運(yùn)輸費(fèi)用。
(5) The cargo transportation expense and the transportation expense of selling exempted cargo stipulated in article (1) to article (4) of this term.
實(shí)行按照銷售額和征收率計(jì)算應(yīng)納稅額的簡(jiǎn)易辦法，并不得抵扣進(jìn)項(xiàng)稅額。應(yīng)納稅額計(jì)算公式：
The simplified method for payable taxes calculated according to sales amount and percentage charges, and shall not deduct the income tax. The calculation formula of the parable tax is as follows
應(yīng)納稅額=銷售額×征收率
Parable tax = sales amount × percentage charges
小規(guī)模納稅人的標(biāo)準(zhǔn)由國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定。
The standard of small taxpayer shall be prescribed by the finance and competent tax departments of State Council.
小規(guī)模納稅人以外的納稅人應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)申請(qǐng)資格認(rèn)定。具體認(rèn)定辦法由國(guó)務(wù)院稅務(wù)主管部門制定。
Except the small taxpayer, the taxpayer shall apply for the qualifications to the competent tax institution for approval. The detail approval process shall be formulated by the competent departments of tax of State Council.
小規(guī)模納稅人會(huì)計(jì)核算健全，能夠提供準(zhǔn)確稅務(wù)資料的，可以向主管稅務(wù)機(jī)關(guān)申請(qǐng)資格認(rèn)定，不作為小規(guī)模納稅人，依照本條例有關(guān)規(guī)定計(jì)算應(yīng)納稅額。
The accounting of small taxpayer shall be complete, which may provide the accurate tax affairs materials, may apply for the qualifications to the competent tax institution for approval; as for the taxpayer other than the small taxpayer, the parable tax shall comply with the relevant stipulation of this provision for calculation.
納稅人銷售額未達(dá)到國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的增值稅起征點(diǎn)的，免征增值稅；達(dá)到起征點(diǎn)的，依照本條例規(guī)定全額計(jì)算繳納增值稅。
Where the sales amount of taxpayer had not reach the cutoff point which prescribed by the finance and competent tax departments of State Council, exempt the VAT; Where the sales amount of taxpayer reach the cutoff point the State Council finance, it is required to calculate the fully amount parable VAT according to the regulation of this provision;
中華人民共和國(guó)境外的單位或者個(gè)人在境內(nèi)提供應(yīng)稅勞務(wù)，在境內(nèi)未設(shè)有經(jīng)營(yíng)機(jī)構(gòu)的，以其境內(nèi)代理人為扣繳義務(wù)人；在境內(nèi)沒有代理人的，以購(gòu)買方為扣繳義務(wù)人。Where the unit or individual outside the territory of the People's Republic of China provides the parable service within the boundaries, and has not been establish the management organization within the boundaries, the agent within the boundaries shall be acted as the withholding agent; Where the unit or individuals have no agent within the boundaries, the purchasing party shall be treated as the withholding agent;
先開具發(fā)票的，為開具發(fā)票的當(dāng)天。
Where the party draws up the receipt first, the date for receipt drawing up shall be the date on which the receipt is drawn.
增值稅扣繳義務(wù)發(fā)生時(shí)間為納稅人增值稅納稅義務(wù)發(fā)生的當(dāng)天。
The date for the withholding obligation of VAT shall be shall be the date on which the withholding obligation is occurred.
銷售貨物或者應(yīng)稅勞務(wù)適用免稅規(guī)定的；
Where the sales cargo or the parable service shall be suitable for the requirement for tax exemption;
未開具證明的，應(yīng)當(dāng)向銷售地或者勞務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅；未向銷售地或者勞務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅的，由其機(jī)構(gòu)所在地的主管稅務(wù)機(jī)關(guān)補(bǔ)征稅款。
Where the units or individuals fail to applying for the certificate, it is required to declare the tax to the competent tax institution where the sales activities and services take place; where the units or individuals fail to declare the tax to the competent tax institution where the sales activities and services take place, it is required to levy duties to the local competent tax institution.
非固定業(yè)戶銷售貨物或者應(yīng)稅勞務(wù)，應(yīng)當(dāng)向銷售地或者勞務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅；未向銷售地或者勞務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅的，由其機(jī)構(gòu)所在地或者居住地的主管稅務(wù)機(jī)關(guān)補(bǔ)征稅款。
Where the sales cargo or parable service of the non-constant owner, shall declare the tax to the competent tax institution where the sales activities and services take place; where the units or individuals fail to declare the tax to the competent tax institution where the sales activities and services take place, it is required to levy duties to the local competent tax institution.
扣繳義務(wù)人應(yīng)當(dāng)向其機(jī)構(gòu)所在地或者居住地的主管稅務(wù)機(jī)關(guān)申報(bào)繳納其扣繳的稅款。The withholding agent shall declare the amount of tax withheld have to local competent tax institution.
扣繳義務(wù)人解繳稅款的期限，依照前兩款規(guī)定執(zhí)行。
The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs
納稅人進(jìn)口貨物，應(yīng)當(dāng)自海關(guān)填發(fā)海關(guān)進(jìn)口增值稅專用繳款書之日起15日內(nèi)繳納稅款。
The import cargo of taxpayer shall pay the tax within the 15 days of the issuing of the special payment books of customs import VAT.
納稅人出口貨物適用退（免）稅規(guī)定的，應(yīng)當(dāng)向海關(guān)辦理出口手續(xù)，憑出口報(bào)關(guān)單等有關(guān)憑證，在規(guī)定的出口退（免）稅申報(bào)期內(nèi)按月向主管稅務(wù)機(jī)關(guān)申報(bào)辦理該項(xiàng)出口貨物的退（免）稅。具體辦法由國(guó)務(wù)院財(cái)政、稅務(wù)主管部門制定。
Where the export cargo of taxpayer suitable for the regulation of tax refund (exemption), shall complete the export procedures of customs office, and apply for the tax refund (exemption) of these export cargo to the competent tax institution in the reporting period of the stipulated tax refund (exemption) on such relevant documents as the export declaration documents. The detail methods are prescribed by the finance and competent tax departments of State Council.
納稅人兼有不同稅目的應(yīng)當(dāng)繳納營(yíng)業(yè)稅的勞務(wù)(以下簡(jiǎn)稱應(yīng)稅勞務(wù))、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動(dòng)產(chǎn)
The taxpayer has the different tax types of parable business tax (hereafter refer to as parable service), transferring intangible asset or the sales of real estate.
（一）納稅人將承攬的運(yùn)輸業(yè)務(wù)分給其他單位或者個(gè)人的，以其取得的全部?jī)r(jià)款和價(jià)外費(fèi)用扣除其支付給其他單位或者個(gè)人的運(yùn)輸費(fèi)用后的余額為營(yíng)業(yè)額；
(1) Where the taxpayer of transfer the transportation business to the other units or individuals, the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of the transportation expense to the other units or individual;
（二）納稅人從事旅游業(yè)務(wù)的，以其取得的全部?jī)r(jià)款和價(jià)外費(fèi)用扣除替旅游者支付給其他單位或者個(gè)人的住宿費(fèi)、餐費(fèi)、交通費(fèi)、旅游景點(diǎn)門票和支付給其他接團(tuán)旅游企業(yè)的旅游費(fèi)后的余額為營(yíng)業(yè)額；
(2) the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of hotel expense, expenses of meals, traffic allowance, admissions to scenic site and the payment for the group traveling enterprise to the other units or individual;
（三）納稅人將建筑工程分包給其他單位的，以其取得的全部?jī)r(jià)款和價(jià)外費(fèi)用扣除其支付給其他單位的分包款后的余額為營(yíng)業(yè)額；
(3) Where the taxpayer of architectural project sub-contract the project to other units, the business volume shall take the remaining amount of the full expense and additional fees and charges after the deduction of its payment of thesub-contracting expense to the other units or individual;
第六條 納稅人按照本條例第五條規(guī)定扣除有關(guān)項(xiàng)目，取得的憑證不符合法律、行政法規(guī)或者國(guó)務(wù)院稅務(wù)主管部門有關(guān)規(guī)定的，該項(xiàng)目金額不得扣除。
Article 6: The taxpayer shall deduct all the items according to the regulation of the article 5 of this provision; where certificates are not conformed to the law and administrative rules and regulations or the relevant rules and regulations of competent tax departments under the State Council, this project amount shall not be deducted.
第七條 納稅人提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動(dòng)產(chǎn)的價(jià)格明顯偏低并無正當(dāng)理由的，由主管稅務(wù)機(jī)關(guān)核定其營(yíng)業(yè)額。
Article 7: Taxpayer shall provide the parable service, transferring intangible asset or the sales of real estate price which is obviously lower than the others and without any justified reasons, and the competent tax institution shall check its business volume.
境內(nèi)保險(xiǎn)機(jī)構(gòu)為出口貨物提供的保險(xiǎn)產(chǎn)品。
The insurance products of insurance organization within the boundaries for the exports cargo:
達(dá)到起征點(diǎn)的，依照本條例規(guī)定全額計(jì)算繳納營(yíng)業(yè)稅。
Where the sales amounts of taxpayer reach the cutoff point the State Council finance, it is required to calculate the fully business amount according to the regulation of this provision;
（一）中華人民共和國(guó)境外的單位或者個(gè)人在境內(nèi)提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動(dòng)產(chǎn)，在境內(nèi)未設(shè)有經(jīng)營(yíng)機(jī)構(gòu)的，以其境內(nèi)代理人為扣繳義務(wù)人；在境內(nèi)沒有代理人的，以受讓方或者購(gòu)買方為扣繳義務(wù)人。
(1) Where units or individuals outside the boundaries of People's Republic of China provide the parable service, transferring intangible asset or the sales of real estate in within the boundaries, and have establish the management organization within the boundaries, the domestic agent shall be the withholding agent; as for the units or individuals have no domestic agent, recipient or buys shall be treated as the withholding agent.
（二）國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的其他扣繳義務(wù)人。
(2) The withholding agent prescribed by the competent tax departments under the State Council.
營(yíng)業(yè)稅納稅義務(wù)發(fā)生時(shí)間為納稅人提供應(yīng)稅勞務(wù)、轉(zhuǎn)讓無形資產(chǎn)或者銷售不動(dòng)產(chǎn)并收訖營(yíng)業(yè)收入款項(xiàng)或者取得索取營(yíng)業(yè)收入款項(xiàng)憑據(jù)的當(dāng)天。國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定的，從其規(guī)定。
The time at which a liability to Business Tax arises shall be the date on which the business proceeds are received of parable service, the transfer intangible asset or the sales of real estate or documented evidence of right to collect business proceeds is obtained by the taxpayer. If there are other provisions on the requirements of competent tax departments under the State Council, those provisions shall be followed.
營(yíng)業(yè)稅扣繳義務(wù)發(fā)生時(shí)間為納稅人營(yíng)業(yè)稅納稅義務(wù)發(fā)生的當(dāng)天。
The time at which a liability to Business Tax arises shall be the date on which the business proceeds are received by the taxpayer.
（一）納稅人提供應(yīng)稅勞務(wù)應(yīng)當(dāng)向其機(jī)構(gòu)所在地或者居住地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅。但是，納稅人提供的建筑業(yè)勞務(wù)以及國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的其他應(yīng)稅勞務(wù)，應(yīng)當(dāng)向應(yīng)稅勞務(wù)發(fā)生地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(1) The parable service provided by the taxpayer shall declare the tax to the local competent tax institution. However, as for the architecture industry service provided by the taxpayer as well as the other parable service prescribed by the finance and competent departments of State Council, shall declare the tax to the local competent tax institution.
（二）納稅人轉(zhuǎn)讓無形資產(chǎn)應(yīng)當(dāng)向其機(jī)構(gòu)所在地或者居住地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅。但是，納稅人轉(zhuǎn)讓、出租土地使用權(quán)，應(yīng)當(dāng)向土地所在地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(2) Taxpayer transfers the intangible asset shall declare to the local competent tax institution. However, as for the taxpayer transferring and lease right of land use, shall declare to the local competent tax institution.
（三）納稅人銷售、出租不動(dòng)產(chǎn)應(yīng)當(dāng)向不動(dòng)產(chǎn)所在地的主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(3) The sells and lease of real estate of taxpayer shall declare to the local competent tax institution.
扣繳義務(wù)人應(yīng)當(dāng)向其機(jī)構(gòu)所在地或者居住地的主管稅務(wù)機(jī)關(guān)申報(bào)繳納其扣繳的稅款。
The withholding agent shall declare the local competent tax institution and pays the withholding amount.
2012.11.7