Circular of the State Administration of Taxation on Printing and Distributing the Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods
Circular of the State Administration of Taxation on Printing and Distributing the Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods
Circular of the State Administration of Taxation on Printing and Distributing the Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods
Guo Shui Fa [1993] No.151
December 25, 1993
The taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in State planning:
Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods are hereby distributed to you and shall come into effect as of January 1, 1994.
Appendix:
Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods
I. Foodgrains
Foodgrain is the general term of various non-staple foods. The scope of this kind of goods covers wheat, rice, corn, sorghum, millet, soyabean and other coarse cereals (such as barley and oats) as well as processed flour, rice and corn. It does not include food reproduced products (such as dried noodles, cut noodles and huntun wrappers) and various kinds of cooked food and non-staple foods.
II. Edible Vegetable Oils
Vegetable oils are fats processed and extracted from the tissue of roots, stems, leaves, fruits, flowers or germs of plants. Edible oils only refer to: sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn oil, tea oil, siritch, as well as mixed oil produced with the above-mentioned oils as raw materials.
III. Tap Water
Tap water refers to the water which, after going through the processing processes of drawing, feltering, sediment and sterilization by the tap water company and industrial and mining enterprises, is supplied by the water-supply department to users. Water for agricultural irrigation and water transferred from water-diversion projects do not come under the scope of this kind of goods.
IV. Heating and Hot Water
Heating and hot water refer to heating water by using various fuels (such as coal, petroleum, other kinds of gas or solid or liquid fuel) and power energy, so as to generate air and hot water, as well as develop natural heat energy, such as developing geothermal energy resources or using solar energy to produce heating, hot air and hot water. Using industrial residual heat to produce and recover heating, hot air and hot water also come under the scope of this kind of goods.
V. Cold Air
Cold air refers to the low-temperature air produced with refrigerating equipment and provided by wind-supply department to the users.
VI.
......
Guo Shui Fa [1993] No.151
December 25, 1993
The taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in State planning:
Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods are hereby distributed to you and shall come into effect as of January 1, 1994.
Appendix:
Annotation for the Scope of the Imposition of Value-Added Tax on Certain Goods
I. Foodgrains
Foodgrain is the general term of various non-staple foods. The scope of this kind of goods covers wheat, rice, corn, sorghum, millet, soyabean and other coarse cereals (such as barley and oats) as well as processed flour, rice and corn. It does not include food reproduced products (such as dried noodles, cut noodles and huntun wrappers) and various kinds of cooked food and non-staple foods.
II. Edible Vegetable Oils
Vegetable oils are fats processed and extracted from the tissue of roots, stems, leaves, fruits, flowers or germs of plants. Edible oils only refer to: sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn oil, tea oil, siritch, as well as mixed oil produced with the above-mentioned oils as raw materials.
III. Tap Water
Tap water refers to the water which, after going through the processing processes of drawing, feltering, sediment and sterilization by the tap water company and industrial and mining enterprises, is supplied by the water-supply department to users. Water for agricultural irrigation and water transferred from water-diversion projects do not come under the scope of this kind of goods.
IV. Heating and Hot Water
Heating and hot water refer to heating water by using various fuels (such as coal, petroleum, other kinds of gas or solid or liquid fuel) and power energy, so as to generate air and hot water, as well as develop natural heat energy, such as developing geothermal energy resources or using solar energy to produce heating, hot air and hot water. Using industrial residual heat to produce and recover heating, hot air and hot water also come under the scope of this kind of goods.
V. Cold Air
Cold air refers to the low-temperature air produced with refrigerating equipment and provided by wind-supply department to the users.
VI.
......