中华人民共和国增值税暂行条例实施细则(附英文)
财政部
中华人民共和国增值税暂行条例实施细则(附英文)
1993年12月25日，财政部
细则
第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例）第二十八条的规定，制定本细则。
第二条 条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。
条例第一条所称加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。
第三条 条例第一条所称销售货物，是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务，是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务，不包括在内。
本细则所称有偿，包括从购买方取得货币、货物或其他经济利益。
第四条 单位或个体经营者的下列行为，视同销售货物：
（一）将货物交付他人代销；
（二）销售代销货物；
（三）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外；
（四）将自产或委托加工的货物用于非应税项目；
（五）将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者；
（六）将自产、委托加工或购买的货物分配给股东或投资者；
（七）将自产、委托加工的货物用于集体福利或个人消费；
（八）将自产、委托加工或购买的货物无偿赠送他人。
第五条 一项销售行为如果既涉及货物又涉及非应税劳务，为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为，视为销售货物，应当征收增值税；其他单位和个人的混合销售行为，视为销售非应税劳务，不征收增值税。
纳税人的销售行为是否属于混合销售行为，由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务，是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者，包括以从事货物的生产、批发或零售为主，并兼营非应税劳务的企业、企业性单位及个体经营者在内。
第六条 纳税人兼营非应税劳务的，应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的，其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税，由国家税务总局所属征收机关确定。
第七条 条例第一条所称在中华人民共和国境内（以下简称境内）销售货物，是指所销售的货物的起运地或所在地在境内；
条例第一条所称在境内销售应税劳务，是指所销售的应税劳务发生在境内。
第八条 条例第一条所称单位，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人，是指个体经营者及其他个人。
第九条 企业租赁或承包给他人经营的，以承租人或承包人为纳税人。
第十条 纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的，其非应税劳务应从高适用税率。
第十一条 小规模纳税人以外的纳税人（以下简称一般纳税人）因销货退回或折让而退还给购买方的增值税额，应从发生销货退回或折让当期的销项税额中扣减，因进货退出或折让而收回的增值税额，应从发生进货退出或折让当期的进项税额中扣减。
第十二条 条例第六条所称价外费用，是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金（延期付款利息）、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内：
（一）向购买方收取的销项税额；
（二）受托加工应征消费税的消费品所代收代缴的消费税；
（三）同时符合以下条件的代垫运费：
1．承运部门的运费发票开具给购货方的；
2．纳税人将该项发票转交给购货方的。
凡价外费用，无论其会计制度如何核算，均应并入销售额计算应纳税额。
第十三条 混合销售行为和兼营的非应税劳务，依照本细则第五条、第六条规定应当征收增值税的，其销售额分别为货物与非应税劳务的销售额的合计，货物或者应税劳务与非应税劳务的销售额的合计。
第十四条 一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的，按下列公式计算销售额：
含税销售额
销售额＝－－－－－－－
1＋税率
第十五条 根据条例第六条的规定，纳税人按外汇结算销售额的，其销售额的人民币折合率可以选择销售额发生的当天或当月1日的国家外汇牌价（原则上为中间价）。纳税人应在事先确定采用何种折合率，确定后一年内不得变更。
第十六条 纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额：
（一）按纳税人当月同类货物的平均销售价格确定；
（二）按纳税人最近时期同类货物的平均销售价格确定；
（三）按组成计税价格确定。组成计税价格的公式为：
组成计税价格＝成本×（1＋成本利润率）
属于应征消费税的货物，其组成计税价格中应加计消费税额。
公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。
第十七条 条例第八条第三款所称买价，包括纳税人购进免税农业产品支付给农业生产者的价款和按规定代收代缴的农业特产税。
前款所称价款，是指经主管税务机关批准使用的收购凭证上注明的价款。
第十八条 混合销售行为和兼营的非应税劳务，依照本细则第五条、第六条的规定应当征收增值税的，该混合销售行为所涉及的非应税劳务和兼营的非应税劳务所用购进货物的进项税额，符合条例第八条规定的，准予从销项税额中抵扣。
第十九条 条例第十条所称固定资产是指：
（一）使用期限超过一年的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具；
（二）单位价值在2000元以上，并且使用年限超过两年的不属于生产经营主要设备的物品。
第二十条 条例第十条所称非应税项目，是指提供非应税劳务、转让无形资产、销售不动产和固定资产在建工程等。
纳税人新建、改建、扩建、修缮、装饰建筑物，无论会计制度规定如何核算，均属于前款所称固定资产在建工程。
第二十一条 条例第十条所称非正常损失，是指生产经营过程中正常损耗外的损失，包括：
（一）自然灾害损失；
（二）因管理不善造成货物被盗窃、发生霉烂变质等损失；
（三）其他非正常损失。
第二十二条 已抵扣进项税额的购进货物或应税劳务发生条例第十条第（二）至（六）项所列情况的，应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的，按当期实际成本计算应扣减的进项税额。
第二十三条 纳税人兼营免税项目或非应税项目（不包括固定资产在建工程）而无法准确划分不得抵扣的进项税额的，按下列公式计算不得抵扣的进项税额。
当月免税项目销售额、
不得抵 当月全 非应税项目营业额合计扣的进＝部进项×－－－－－－－－－－项税额 税 额 当月全部销售额、
营业额合计
第二十四条 条例第十一条所称小规模纳税人的标准规定如下：
（一）从事货物生产或提供应税劳务的纳税人，以及以从事货物生产或提供应税劳务为主，并兼营货物批发或零售的纳税人，年应征增值税销售额（以下简称应税销售额）在100万元以下的；
（二）从事货物批发或零售的纳税人，年应税销售额在180万元以下的。
年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业，视同小规模纳税人纳税。
第二十五条 小规模纳税人的销售额不包括其应纳税额。
小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的，按下列公式计算销售额：
含税销售额
销售额＝－－－－－－－
1＋征收率
第二十六条 小规模纳税人因销货退回或折让退还给购买方的销售额，应从发生销货退回或折让当期的销售额中扣减。
第二十七条 条例第十四条所称会计核算健全，是指能按会计制度和税务机关的要求准确核算销项税额、进项税额和应纳税额。
第二十八条 个体经营者符合条例第十四条所定条件的，经国家税务总局直属分局批准，可以认定为一般纳税人。
第二十九条 小规模纳税人一经认定为一般纳税人后，不得再转为小规模纳税人。
第三十条 一般纳税人有下列情形之一者，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
（一）会计核算不健全，或者不能够提供准确税务资料的；
（二）符合一般纳税人条件，但不申请办理一般纳税人认定手续的。
第三十一条 条例第十六条所列部分免税项目的范围，限定如下：
（一）第一款第（一）项所称农业，是指种植业、养殖业、林业、牧业、水产业。
农业生产者，包括从事农业生产的单位和个人。
农业产品，是指初级农业产品，具体范围由国家税务总局直属分局确定。
（二）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。
（三）第一款第（八）项所称物品，是指游艇、摩托车、应征消费税的汽车以外的货物。
自己使用过的物品，是指本细则第八条所称其他个人自己使用过的物品。
第三十二条 条例第十八条所称增值税起征点的适用范围只限于个人。
增值税起征点的幅度规定如下：
（一）销售货物的起征点为月销售额600—2000元。
（二）销售应税劳务的起征点为月销售额200—800元。
（三）按次纳税的起征点为每次（日）销售额50—80元。
前款所称销售额，是指本细则第二十五条第一款所称小规模纳税人的销售额。
国家税务总局直属分局应在规定的幅度内，根据实际情况确定本地区适用的起征点，并报国家税务总局备案。
第三十三条 条例第十九条第（一）项规定的销售货物或者应税劳务的纳税义务发生时间，按销售结算方式的不同，具体为：
（一）采取直接收款方式销售货物，不论货物是否发出，均为收到销售额或取得索取销售额的凭据，并将提货单交给买方的当天；
（二）采取托收承付和委托银行收款方式销售货物，为发出货物并办妥托收手续的当天；
（三）采取赊销和分期收款方式销售货物，为按合同约定的收款日期的当天；
（四）采取预收货款方式销售货物，为货物发出的当天；
（五）委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天；
（六）销售应税劳务，为提供劳务同时收讫销售额或取得索取销售额的凭据的当天；
（七）纳税人发生本细则第四条第（三）项至第（八）项所列视同销售货物行为，为货物移送的当天。
第三十四条 境外的单位或个人在境内销售应税劳务而在境内未设有经营机构的，其应纳税款以代理人为扣缴义务人；没有代理人的，以购买者为扣缴义务人。
第三十五条 非固定业户到外县（市）销售货物或者应税劳务未向销售地主管税务机关申报纳税的，由其机构所在地或者居住地主管税务机关补征税款。
第三十六条 条例第二十条所称税务机关，是指国家税务总局及其所属征收机关。
条例和本细则所称主管税务机关、征收机关，均指国家税务总局所属支局以上税务机关。
第三十七条 本细则所称“以上”、“以下”，均含本数或本级。
第三十八条 本细则由财政部解释，或者由国家税务总局解释。
第三十九条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国增值税条例（草案）实施细则》、《中华人民共和国产品税条例（草案）实施细则》同时废止。
DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX
(Ministry of Finance: 25 December 1993)
Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the
Republic of China on Value-Added Tax> (hereinafter referred to as "the
Regulations").
Article 2
"Goods" as mentioned in Article 1 of the Regulations refers to
tangible moveable goods, including electricity, heat, and gas.
"Processing" as mentioned in Article 1 of the Regulations refers to
the business of contracting to process goods, where the contractor
supplies the raw material and major materials and the subcontractor
manufactures the goods in accordance with the requirements of the
contractor and receives a processing fee.
"Repairs and replacement" as mentioned in Article 1 of the
Regulations refers to the business of contracting to carry out repairs of
damaged or malfunctioned goods, so as to restore the goods to their
original conditions and functions.
Article 3
"Sales of goods" as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
"Provision of processing, repairs and replacement services" as
mentioned in Article 1 of the Regulations refers to the provision of
processing, repairs and replacement services for any consideration.
However the provision of processing, repairs and replacement services by
the staff employed by the units or individual business operators for their
units or employers shall not be included.
"Consideration" as mentioned in these Detailed Rules includes money,
goods or any economic benefit obtained from the purchasers.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of goods to others for sale;
(2) Sale of goods under consignment;
(3) Transfer of goods from one establishment to other establishments
for sale by a taxpayer that maintains two or more establishments and
adopts consolidated accounting, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
non-taxable items;
(5) Provision of self-produced, processed or purchased goods to other
units or individual operators as investments;
(6) Distribution of self-produced, processed or purchased goods to
shareholders or investors;
(7) Use of self-produced or processed goods for collective welfare or
personal consumption;
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services shall
be a mixed sales activity. Mixed sales activities of enterprises,
enterprise units or individual business operators engaged in production,
wholesaling or retailing of goods shall be regarded as sales of goods
which shall be subject to VAT. Mixed sales activities of other units or
individuals shall be regarded as sales of non-taxable services which shall
not be subject to VAT.
Whether a taxpayer's sales activity is a mixed sales activity shall
be determined by the tax collecting authorities under the State
Administration of Taxation.
"Non-taxable services" as mentioned in the first paragraph of this
Article refers to the services subject to Business Tax within the scope of
the taxable items of communications and transportation, construction,
finance and insurance, posts and telecommunications, culture and sports,
entertainment, and service industries.
"Enterprises, enterprise units or individual business operators
engaged in production, wholesaling or retailing of goods" as mentioned in
the first paragraph of this Article includes enterprises, enterprise
units, and individual business operators principally engaged in the
production, wholesaling or retailing of goods and also engaged in
non-taxable services.
Article 6
Taxpayers also engaged in non-taxable services shall account
separately for the sales amount of goods and taxable services and
non-taxable services. Without separate accounting or where accurate
accounting cannot be made, the non-taxable services and goods and taxable
services shall together be subject to VAT.
Whether non-taxable services so engaged by the taxpayer shall be
subject to VAT shall be determined by the tax collecting authorities under
the State Administration of Taxation.
Article 7
"Sales of goods within the territory of the People's Republic of
China" (hereinafter referred to as "within the territory") as mentioned in
Article 1 of the Regulations refers to the place of despatch or the
location of the goods sold is within the territory.
"Sales of taxable services in the territory" as mentioned in Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, privately- owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual business operators and other individuals.
Article 9
For enterprises which lease or contract to others for management, the
lessees or the sub-contractors shall be the taxpayers.
Article 10
Taxpayers selling goods or taxable services with different tax rates
and also engaged in non-taxable services which shall be subject to VAT,
the highest of the tax rates on goods or taxable services shall apply to
the non taxable services.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as "general taxpayers"), the VAT refundable to purchasers due to
returns inward or discount allowed shall be deducted from the output tax
for the period in which the returns inward or discount allowed takes
place. The VAT recovered due to the returns outward or discount received
shall be deducted from the input tax for the period in which the returns
outward or discount received takes place.
Article 12
"Other charges" as mentioned in Article 6 of the Regulations refers
to handling fees, subsidies, funds, fund raising fees, profits sharing,
incentive bonus, damages on breach of contract (interest on deferred
payments), packaging charges, rentals on packaging materials, contingency
charges, quality charges, freight and loading and unloading charges,
commissioned receipts, commissioned payments and charges of any other
nature which is in addition to the price charged to the purchaser. The
following items nevertheless shall not be included:
(1) Output VAT collected from purchasers;
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption Tax;
(3) Disbursement of freight charges that satisfies both the following
conditions;
1. A freight invoice of transportation department was issued to the
purchaser; and
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goods in the same month;
(2) Determined according to the average selling price of the taxpayer
on the same goods in the recent period;
(3) Determined according to the composite assessable value. The
formula of the composite assessable value shall be:
Composite assessable Value = Cost X (1 + cost plus margin)
For goods subject to Consumption Tax, the composite assessable value
shall include Consumption Tax payable.
"Cost" in the formula refers to the actual costs of products sold for
sales of self-produced goods; and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The "Purchase price" as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The "price paid" as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
competent tax authorities.
Article 18
For mixed sales activities and non-taxable services which are subject
to VAT according to the stipulations of Article 5 and Article 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
"Fixed assets" as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life of more than one year;
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
"Non-taxable items" as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
"fixed assets under construction" as mentioned in the proceeding
paragraph.
Article 21
"Abnormal losses" as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due to natural disasters;
(2) Losses due to theft, spoilage or deterioration, etc., resulting
from improper management;
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
according to the following formula:
Sum of the sales amounts of
tax-exempt items and
turnover of non-taxable
Non-creditable Total input tax items of the month
= x --------------------
in put tax of the month Sum of the total sales
amount and turnover of
the month
Article 24
The standards for small-scale taxpayers as mentioned in Article 11 of
the Regulations are as follows:
(1) Taxpayers engaged in the production of goods or the provision of
taxable services, and taxpayers engaged principally in the production of
goods or provision of taxable services but also in wholesaling or
retailing of goods, the annual sales amount of which subject to VAT
(hereinafter referred to as "taxable sales amount") is below 1 million
yuan;
(2) Taxpayers engaged in wholesaling or retailing of goods, the
annual taxable sales amount of which is below 1.8 million yuan.
Regardless whether the annual taxable sales amounts exceed the
standards for small-scale taxpayers, individuals, non-enterprise units,
and enterprises which do not often have taxable activities, are chargeable
as small-scale taxpayers.
Article 25
The sales amount of small-scale taxpayers does not include the tax
payable.
For small-scale taxpayers selling goods or providing taxable services
that adopt the method of setting prices by combining the sales amount and
the tax payable, the sales amount is computed according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For small-scale taxpayers, the sales amount refunded to the
purchasers due to returns inward or discount allowed shall be deducted
from the sales amount for the period in which the returns inward or
discount allowed occurs.
Article 27
"Sound accounting" as stated in Article 14 of the Regulations refers
to the capability of accurately accounting for the output tax, input tax
and tax payable in accordance with the accounting regulations and the
requirements of the tax authorities.
Article 28
Individual operators that satisfy the conditions as prescribed in
Article 14 of the Regulations and after the approval of the bureaux
directly under the State Administration of Taxation can be confirmed as
general taxpayers.
Article 29
Once the small-scale taxpayers have been confirmed as general
taxpayers, they cannot be reclassified as small-scale taxpayers.
Article 30
General taxpayers in any of the following circumstances shall compute
the tax payable based on the sales amount and according to the VAT rates,
but no input tax can be credited and special VAT invoices shall not be
used:
(1) The accounting system is unsound or cannot provide accurate tax
information;
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 31
The scope of part of the tax-exempt items listed in Article 16 of the
Regulations are prescribed as follows:
(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers
to planting, breeding, forestry, animal husbandry and aquatic products
industry.
"Agricultural producers" includes units and individuals engaged in
agricultural production.
"Agricultural products" refers to primary agricultural products. The
detailed scope of this definition shall be determined by the taxation
bureaux directly under the State Administration of Taxation.
(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers
to the ancient books and old books purchased from the public.
(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to
goods other than yachts, motorcycles, and motor vehicles that are subject
to Consumption Tax.
"Articles which have been used" refers to goods that have been used
by "other individuals" as mentioned in Article 8 of these Detailed Rules.
Article 32
The scope of application of "VAT minimum threshold" as mentioned in
Article 18 of the Regulations is limited to individuals.
The range of the VAT minimum threshold are stipulated as
follows:
(1) The minimum threshold for sales of goods shall be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 200 to 800 yuan.
(3) The minimum threshold for assessment on a transaction-by-
transaction basis shall be sales amount per transaction (or per day) of 50
to 80 yuan.
"Sales amount" as mentioned in the preceding paragraph refers to the
"sales amount of small-scale taxpayers" as mentioned in the first
paragraph of Article 25 of these Detailed Rules.
The bureaux directly under the State Administration of Taxation shall
determine the minimum threshold locally applicable within the prescribed
range and in accordance with the actual conditions and shall report these
amounts to the State Administration of Taxation for their records.
Article 33
The timing at which the tax liability arises on the sales of goods or
taxable services as prescribed in Item (1), Article 19 of the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, it shall be
the date on which the sales sum is received or the documented evidence of
the right to collect the sales sum is obtained, and the bills of lading
are delivered to purchasers, regardless whether the goods are delivered;
(2) For sales of goods where the sales amount is entrusted for
collection, including where entrusted to banks for collection, it shall be
the date on which the goods are delivered and the procedures for entrusted
collection are completed;
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed according to the contracts;
(4) For sales of goods with payment received in advance, it shall be
the date on which the goods are delivered;
(5) For sales of goods on a consignment to other taxpayers, it shall
be the date on which the detailed account of consignment sales are
received from the consignee;
(6) For sales of taxable services, it shall be the date on which the
services are provided and the sales sum is received or the documented
evidence of the right to collect the sales sum is obtained;
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
For overseas units or individuals selling taxable services within the
territory but have not set up any business establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the purchaser shall be the withholding
agent.
Article 35
For business without a fixed base selling goods or taxable services
in a different county (or city) and have not reported and paid tax with
the competent tax authorities where the sales take place, the competent
tax authorities of the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
"Tax authorities" as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
"The competent tax authorities" and "the collecting authorities" as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
"Above" and "Below" as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The
Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax> and the
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【案情】
2005年7月，被告人屈某接受陈某、官某的请托，违规将罪犯赖某从广东某监狱调到湖南省某监狱服刑。赖某在岳阳监狱服刑期间，被告人屈某伙同刘某及周某、向某（均另案处理）除对赖某在劳动改造方面给予关照外，在屈某的默许下，周某又安排向某违规为赖某办理保外就医，向某通过送红包、给好处后，要求该监狱的医生龚某出具假病情检验报告，伪造了罪犯赖某患了尿毒症的危重病情，导致赖某被违规办理保外就医。期间，被告人屈某、刘某和周某、向某共从赖某之妻马某处接受好处费一百多万元。
【分歧】
第一种意见认为，被告人屈某只构成受贿罪，屈某没有实施徇私舞弊暂予监外执行的行为，不构成徇私舞弊暂予监外执行罪。
第二种意见认为，被告人屈某触犯数罪，是牵连犯，应择一重罪处罚，以受贿罪定罪量刑。
第三种意见认为，被告人屈某触犯数罪，应以受贿罪和徇私舞弊暂予监外执行罪并罚。
【评析】
徇私动机的渎职犯罪，经常与受贿行为交织在一起。即行为人收受他人贿赂甚至索取贿赂，以此作为交换条件，利用职务便利为他人谋取违背自己职责要求的利益。在具体的犯罪过程中虽然有多人受贿，有共同的犯罪动机和具体的犯罪意思联络，但在渎职犯罪行为中却往往由少数人具体操作。对该行为定罪时，均应当以受贿罪和徇私型渎职罪并罚。笔者同意第三种意见，理由如下。
（一）、被告人刘斌收入他人贿赂，对徇私舞弊暂予监外执行的犯罪事实知晓，并与其他共犯达成共识，形成默契，虽未具体实施徇私舞弊暂予监外执行的犯罪行为，仍然构成徇私舞弊暂予监外执行罪的共犯。
共同犯罪是指二人以上共同故意犯罪。对于在共同犯罪中只参与共谋而没有具体实施犯罪行为是否构成共犯，在我国刑法界争议，但主流观点明确认为：仅参与共谋而未参与实行行为的，仍旧构成共同犯罪。所谓共谋是指二人以上为了实施特定的犯罪而进行的谋议，可能是策划实施犯罪，也可能是商讨如何实施犯罪，或者二者兼而有之，可见共谋本身就是共同犯罪行为，所以参与犯罪谋议而未参与犯罪实行，应当认为构成共同犯罪。依据分工的不同,我国刑法理论将共同犯罪人划分为组织犯、实行犯、帮助犯和教唆犯。而对于帮助犯的共谋行为往往是对已经具备犯罪意图的组织犯或实行犯承诺参与犯罪并对实行犯进行物理上加功或精神上的鼓励。其共谋的内容是对组织犯或实行犯承诺帮助实行犯提供物质便利或精神鼓励,当然,这种承诺的表现形式可以是明示的,也可以是默许或默认。
本案中被告人屈某明知其他同伙的犯罪意图，亦明知其他同伙将会为行贿人的不当利益徇私舞弊，违反国家法律，将不符合暂予监外执行条件的罪犯暂予监外执行。仍然积极收受贿赂，对其他同伙人的行为表示默许，并提供公共权力上的便利和精神上的支持，对本案中徇私舞弊渎职行为的发生产生重大的推动作用。因此被告人曲某的行为是典型的共犯行为。应以徇私舞弊暂予监外执行的共犯论处。
（二）、被告人屈某应以受贿罪和徇私舞弊暂予监外执行罪两罪并罚。
徇私作为渎职犯罪的一种常见动机，往往是与受贿紧密相连的，对于国家工作人员在犯渎职罪的同时又收受他人财物构成受贿罪，是否应当按牵连犯处罚？在司法实践中争议颇多。
刑法第三百九十九条第三款规定，对犯徇私枉法罪或枉法裁判罪同时又构成受贿罪的，应依据刑法处罚较重的规定定罪处罚，对刑法这一规定，在理论界和司法实践部门存在两种不同观点：
一种观点认为，刑法第三百九十九条第三款属于提示性规定，即在徇私枉法或枉法裁判与受贿之间出现牵连时，应按从一重罪处断原则处理。立法者是为了防止司法机关在实践操作中出现疏忽而作出这一规定，是对刑法理论关于牵连犯处理原则的一种重申，这并不排斥对其他渎职行为与受贿行为存在牵连时，同样也可以适用从一重罪处罚的原则。
另一种观点认为，该条款的规定是刑法对枉法行为与受贿行为存在牵连时在处罚方式上所作的特别规定，不具有普适性，对其他渎职行为和受贿行为发生牵连的情形，不能按从一重罪处罚的原则处理。
笔者认为，对渎职受贿行为除刑法第三百九十九条的特别规定以外，应当实行数罪并罚。理由如下：
１、是我国刑法罪刑法定原则的客观要求。依据该原则，对渎职受贿行为的处罚应当有明确的法律依据。而我国刑法对牵连犯及其处罚原则并未在法律上予以明确，因此对牵连犯从一重罪处断原则不能作为渎职受贿行为的处罚的法律依据，而数罪并罚才是我国刑法处理一人犯数罪的刑法依据。至于我国刑法第三百九十九条关于徇私枉法、枉法裁判罪与受贿罪存在牵连关系时从一重罪处断的规定，属于刑法的例外规定，无普遍适用的效力。有人认为该条属提示性规定，笔者认为，这是有失偏颇的，因为牵连犯不仅会出现在渎职罪中，在刑法分则其他章节的具体罪名中同样会涉及，那么刑法为何要单单在渎职罪的这一条中予以特别提示呢？况且如果对牵连犯适用从一重罪处断原则是普遍适用的原则，那么刑法何不如在总则中对此予以明确。在单个罪名中提示，不仅起不到提示作用，反而会引起诸多疑问，给执法者造成误导。
其实关于渎职受贿行为的处罚原则，在全国人大常委会《关于惩治贪污罪贿赂罪的补充规定》中已有规定，即：“因受贿进行违法活动构成其他罪的，依照数罪并罚的规定处罚。”虽然这一单行刑法因刑法的修订而失效，但从中反映出我国立法机关对渎职受贿行为如何处理的立法意图是明确的。最高人民法院刑一庭在《关于被告人受贿后徇私舞弊为服刑罪犯减刑、假释的行为应定一罪还是数罪的研究意见》中亦有类似的指导意见：受贿兼有徇私舞弊减刑、假释的，同时符合两个罪的构成，应当认定为两罪，实行数罪并罚。
２、是司法实践的必然选择。笔者认为对渎职受贿行为适用从一重罪处断原则客观上会导致以下弊端：
其一，反面引导侦查。渎职和受贿是两个独立的犯罪行为，检察机关依法应当查清全部犯罪事实，但如果对渎职受贿行为，在处理时只追究一罪，那么对检察机关而言，查清在法律上不追究刑事责任的另一罪就没有实质上的法律意义，这必然导致办案经费不足的侦查部门在办案时只择一罪查处，而放弃对另一罪的侦查。
其二，逆向诱导罪犯。从犯罪人心态看，既然受贿后再触犯渎职罪无需承担法律责任，那么行为人在渎职的同时就可以肆意受贿。
综上所述，本案中被告人屈某在收受他人贿赂后，徇私舞弊，为不具备暂予监外执行条件的罪犯办理暂予监外执行手续，无视国家法律。不仅违反国家工作人员职务活动的廉洁性这一客体，同时也影响国家机关的正常活动与公众对国家机关工作人员职务活动客观公正性的信赖。应以受贿罪和徇私舞弊暂予监外执行两罪并罚。
