准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：

The amout of input tax that can be credited against the output tax, other than the situations specif ied in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:

    （一）从销售方取得的增值税专用发票上注明的增值税额；

(1)VAT indicated in the special VAT invoices obtained from the sellers;

    （二）从海关取得的完税凭证上注明的增值税额。

(2)VAT indicated on the payment receipts obtained from the customs office.

    购进免税农业产品准予抵扣的进项税额，按照买价和10％的扣除率计算。进项税额计算公式：

The cteditable input tax for the purchasing of tax exempt agricultural products is calculated based on adeemed deduction rate at 10% on the actual pur chasing price. The formula for calculating the inp -ut tax is as follows:

                    进项税额＝买价ｘ扣除率

Input tax = Purchasing price * Deduction rate

    第九条  纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。

Article 9 Where taxpayers purchasing goods or taxable servic es have not obtained and kept the VAT ctedit docum ent in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT cre dit document, no input tax shall be ctedited again st the output tax.

    第十条  下列项目的进项税额不得从销项税额中抵扣：

Article 10 Input tax on following items shall not be credited against the output tax:

    （一）购进固定资产；

(1)Fixed assets purchased;

    （二）用于非应税项目的购进货物或者应税劳务；

(2)Goods purchased or taxable services used for no -n-taxanle items;

    （三）用于免税项目的购进货物或者应税劳务；

(3)Goods purchased or taxable services used for gr -oup welfare or personal consumption;

    （四）用于集体福利或者个人消费的购进货物或者应税劳务；

(4)Goods purchased or taxable services used for gr oup welfare or personal consumption;

    （五）非正常损失的购进货物；

(5)Abnormal losses of Goods purchased;

    （六）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。

(6)Goods purchased or taxable services consumed in the production of work-in-progress or finished goo ds which suffer abnormal losses.

    第十一条  小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。

Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable.

    小规模纳税人的标准由财政部规定。

The ctiteria for small-scale taxpayers sell be reg -ulated by the Ministry of Finance.

    第十二条  小规模纳税人销售货物或者应税劳务的征收率为6％。

Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.

    征收率的调整由国务院决定。

Any adjustment to the leviable rate shall be deter mined by the State Council.

    第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：

Anticle 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate presc ribed on Article 12 of these Regulations. No input tax shall be creditable.The formula for calculati ng the tax payable is as follows:

                  应纳税额＝销售额ｘ征收率

Tax payable = Sales amount * leviable rate.

    销售额比照本条例第六条、第七条的规定确定。

The sales amount shall be determined on accordance with the stipulations of Article 6 and Article 7 of these Regulations.

    第十四条  小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。

Article 14 Small-scale taxpayers with sound accounting who ca -n provide accurate taxation information may,upon the approval of the competent tax authorities, not be treated as small-scale taxpayers, The tax paya ble shall be conmputed pursuant to the relevant st -ipulations of these Regulations.

    第十五条  纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式：

Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of thes e Regulatoins. No tax will be credited. The formul as for computing the composite assessable price an d the tax payable are as follows:

            组成计税价格＝关税完税价格＋关税＋消费税

Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax

                  应纳税额＝组成计税价格ｘ税率

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