第十六条  下列项目免征增值税：

Article 16 The following items shall be exempt from VAT:

    （一）农业生产者销售的自产农业产品；

(1)Self-produced agricultural products sold by agr icultural producers;

    （二）避孕药品和用具；

(2)Contraceptive medicines and deviced;

    （三）古旧图书；

(3)Antique books;

    （四）直接用于科学研究、科学试验和教学的进口仪器、设备；

(4)Importation of instruments and equipment direct ly used in scientific research, experiment and edu cation;

    （五）外国政府、国际组织无偿援助的进口物资和设备；

(5)Importation of materials and equipment from for eign goverments and international organizations as assistance free of charge;

    （六）来料加工、来件装配和补偿贸易所需进口的设备；

(6)Equipment and machenery required to be imported under contract processing, contract assembly and compensation trade;

    （七）由残疾人组织直接进口供残疾人专用的物品；

(7)Articles imported directly by organizations for the disabled for special use by the disabled;

    （八）销售的自己使用过的物品。

(8)Sale of goods which have been used by the selle rs.

    除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。

Excipt as stipulated in the above paragrph, the VA -T exemption and reduction items shall be regulate d by the State Council. Local governments or depar tments shall not regulate any tax exemption or red uction items,

    第十七条  纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。

Article 17 For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax red uced items shall be accounted for separately, If t he sales amounts have not been separately accounte d for, no exemption or reduction is allowed.

    第十八条  纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。

Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Minist ry of Finance, the VAT shall be sxempt.

    第十九条  增值税纳税义务发生时间：

Article 19 The time at which a liability to VAT arises is as follows:

    （一）销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。

(1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.

    （二）进口货物，为报关进口的当天。

(2)For importation of goods, it is the date of imp -ort declaration.

    第二十条  增值税由税务机关征收，进口货物的增值税由海关代征。

Article 20 VAT shall be collected by the tax authorities.VAT on the importation of goods shall be collected by the customs office on behalf of the tax authoritie -s.

    个人携带或者邮寄进境自用物品的增值税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。

VAT on self-used articles brought or mailed into C -hina by individuals shall be levied together with Customs Duty. The detailed measures shall be form -ulated by the Tariff Policy Committee of the Stat -e Council together with the relevant departments.

    第二十一条  纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。

Article 21 Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers. Sale -s amounts and output tax shall be separately indi cated in the special VAT invoices.

    属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票：

Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather t han the special VAT invoice:

    （一）向消费者销售货物或者应税劳务的；

(1)Sale of goods or taxable services to consumers;

    （二）销售免税货物的；

(2)Sale of VAT exempt goods;

    （三）小规模纳税人销售货物或者应税劳务的。

(3)Sale of goods or taxable services by small-scal e taxpayers.

    第二十二条  增值税纳税地点：

Article 22 The place for the payment of VAT is as follows:

    （一）固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县（市）的，应当分别向各自所在地主管税务机关申报纳税；经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。

(1)Businesses with a fixed establishment shall rep ort and pay tax with the local competent tax autho rities where the establishment is located. If the head office and branch are not situated in the sam e county (or city ), they shall report and pay tax separately with their respective local competent tax authorities. The head office may, upon the app roval of the State Administration for Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.

    （二）固定业户到外县（市）销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。

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