编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES16页第PAGE\*MERGEFORMAT16页共NUMPAGES\*MERGEFORMAT16页中华人民共和国增值税暂行条例实施细则(英文版)HYPERLINK"http://laws.66law.cn/law-5887.aspx"http://laws.66law.cn/law-5887.aspx发布部门：HYPERLINK"http://laws.66law.cn/department1-1.aspx"\t"_blank"财政部中华人民共和国财政部发布文号：分类导航：所属类别：HYPERLINK"http://laws.66law.cn/type3-1.aspx"\t"_blank"部委行业规章发布日期：1993-12-25关键字：【浏览全文】DETAILEDRULEFORTHEIMPLEMENTATIONOFTHEPROVISIONALREGULATIONOFTHEPEOPLE'SREPUBLICOFCHINAONVALUE-ADDEDTAX(MinistryofFinance:25December1993)WholeDoc.Article1TheseDetailedRulesareformulatedinaccordancewiththestipulationsofArticle28ofthe<ProvisionalRegulationsofthePeople'sRepublicofChinaonValue-AddedTax>(hereinafterreferredtoas"theRegulations").Article2"Goods"asmentionedinArticle1oftheRegulationsreferstotangiblemoveablegoods,includingelectricity,heat,andgas."Processing"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtoprocessgoods,wherethecontractorsuppliestherawmaterialandmajormaterialsandthesubcontractormanufacturesthegoodsinaccordancewiththerequirementsofthecontractorandreceivesaprocessingfee."Repairsandreplacement"asmentionedinArticle1oftheRegulationsreferstothebusinessofcontractingtocarryoutrepairsofdamagedormalfunctionedgoods,soastorestorethegoodstotheiroriginalconditionsandfunctions.Article3"Salesofgoods"asmentionedinArticle1oftheRegulationsreferstothetransferoftheownershipofgoodsforanyconsideration."Provisionofprocessing,repairsandreplacementservices"asmentionedinArticle1oftheRegulationsreferstotheprovisionofprocessing,repairsandreplacementservicesforanyconsideration.Howevertheprovisionofprocessing,repairsandreplacementservicesbythestaffemployedbytheunitsorindividualbusinessoperatorsfortheirunitsoremployersshallnotbeincluded."Consideration"asmentionedintheseDetailedRulesincludesmoney,goodsoranyeconomicbenefitobtainedfromthepurchasers.Article4Thefollowingactivitiesofunitsorindividualoperatorsshallbedeemedassalesofgoods:(1)Consignmentofgoodstoothers