税务条款-中英对照
个人所得超过国务院规定数额的，在两处以上取得工资、薪金所得或者没有扣缴义务人的，以及具有国务院规定的其他情形的，纳税义务人应当按照国家规定办理纳税申报。扣缴义务人应当按照国家规定办理全员全额扣缴申报。
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.
对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。
The time and collecting measure of reinstating personal income tax on depository interest of residents shall be prescribed by State Council.
国务院根据本法制定实施条例。
The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.
从海关取得的海关进口增值税专用缴款书上注明的增值税额。
The special payment book of customs import VAT from the customs shall indicate the VAT data.
购进农产品，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销售发票上注明的农产品买价和13%的扣除率计算的进项税额。
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）购进或者销售货物以及在生产经营过程中支付运输费用的，按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算的进项税额。进项税额计算公式：
(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:
进项税额=运输费用金额×扣除率
Income tax = transportation expense × deduction rate
准予抵扣的项目和扣除率的调整，由国务院决定。
Tax paid can be credited of the project and the adjustment of deduction rate shall be prescribed by State Council.
取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，
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）用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务；
(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）非正常损失的购进货物及相关的应税劳务；
(2) unusual loss purchased cargo and the correlation taxable service;
（三）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务；
(3) unusual loss purchased cargo or the taxable service consumed by the products and the finished products;
（四）国务院财政、税务主管部门规定的纳税人自用消费品；
(4) The products for the taxpayer's own use which prescribed by the finance and competent tax departments of State Council;
（五）本条第（一）项至第（四）项规定的货物的运输费用和销售免税货物的运输费用。
(5) The cargo transportation expense and the transportation expense of selling exempted cargo stipulated in article (1) to article (4) of this term.
实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式：
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
应纳税额=销售额×征收率
Parable tax = sales amount × percentage charges
小规模纳税人的标准由国务院财政、税务主管部门规定。
The standard of small taxpayer shall be prescribed by the finance and competent tax departments of State Council.
小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。
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申请资格认定，不作为小规模纳税人，依照本条例有关规定计算应纳税额。
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.
纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的，免征增值税；达到起征点的，依照本条例规定全额计算缴纳增值税。
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;
中华人民共和国境外的单位或者个人在境内提供应税劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。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;
先开具发票的，为开具发票的当天。
Where the party draws up the receipt first, the date for receipt drawing up shall be the date on which the receipt is drawn.
增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。
The date for the withholding obligation of VAT shall be shall be the date on which the withholding obligation is occurred.
销售货物或者应税劳务适用免税规定的；
Where the sales cargo or the parable service shall be suitable for the requirement for tax exemption;
未开具证明的，应当向销售地或者劳务发生地的主管税务机关申报纳税；未向销售地或者劳务发生地的主管税务机关申报纳税的，由其机构所在地的主管税务机关补征税款。
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.
非固定业户销售货物或者应税劳务，应当向销售地或者劳务发生地的主管税务机关申报纳税；未向销售地或者劳务发生地的主管税务机关申报纳税的，由其机构所在地或者居住地的主管税务机关补征税款。
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.
扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款。The withholding agent shall declare the amount of tax withheld have to local competent tax institution.
扣缴义务人解缴税款的期限，依照前两款规定执行。
The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs
纳税人进口货物，应当自海关填发海关进口增值税专用缴款书之日起15日内缴纳税款。
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.
纳税人出口货物适用退（免）税规定的，应当向海关办理出口手续，凭出口报关单等有关凭证，在规定的出口退（免）税申报期内按月向主管税务机关申报办理该项出口货物的退（免）税。具体办法由国务院财政、税务主管部门制定。
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.
纳税人兼有不同税目的应当缴纳营业税的劳务(以下简称应税劳务)、转让无形资产或者销售不动产
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）纳税人将承揽的运输业务分给其他单位或者个人的，以其取得的全部价款和价外费用扣除其支付给其他单位或者个人的运输费用后的余额为营业额；
(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）纳税人从事旅游业务的，以其取得的全部价款和价外费用扣除替旅游者支付给其他单位或者个人的住宿费、餐费、交通费、旅游景点门票和支付给其他接团旅游企业的旅游费后的余额为营业额；
(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）纳税人将建筑工程分包给其他单位的，以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额为营业额；
(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;
第六条 纳税人按照本条例第五条规定扣除有关项目，取得的凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，该项目金额不得扣除。
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.
第七条 纳税人提供应税劳务、转让无形资产或者销售不动产的价格明显偏低并无正当理由的，由主管税务机关核定其营业额。
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.
境内保险机构为出口货物提供的保险产品。
The insurance products of insurance organization within the boundaries for the exports cargo:
达到起征点的，依照本条例规定全额计算缴纳营业税。
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）中华人民共和国境外的单位或者个人在境内提供应税劳务、转让无形资产或者销售不动产，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以受让方或者购买方为扣缴义务人。
(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）国务院财政、税务主管部门规定的其他扣缴义务人。
(2) The withholding agent prescribed by the competent tax departments under the State Council.
营业税纳税义务发生时间为纳税人提供应税劳务、转让无形资产或者销售不动产并收讫营业收入款项或者取得索取营业收入款项凭据的当天。国务院财政、税务主管部门另有规定的，从其规定。
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.
营业税扣缴义务发生时间为纳税人营业税纳税义务发生的当天。
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）纳税人提供应税劳务应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人提供的建筑业劳务以及国务院财政、税务主管部门规定的其他应税劳务，应当向应税劳务发生地的主管税务机关申报纳税。
(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）纳税人转让无形资产应当向其机构所在地或者居住地的主管税务机关申报纳税。但是，纳税人转让、出租土地使用权，应当向土地所在地的主管税务机关申报纳税。
(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）纳税人销售、出租不动产应当向不动产所在地的主管税务机关申报纳税。
(3) The sells and lease of real estate of taxpayer shall declare to the local competent tax institution.
扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款。
The withholding agent shall declare the local competent tax institution and pays the withholding amount.
2012.11.7