国税发[2004]136号

颁布日期：20041013 　实施日期：20040701 　颁布单位：国家税务总局

　　GuoShuiFa [2004] No. 136

　　Taxation¹ bureaus and local taxation offices in all provinces， autonomous² regions， municipalities， separately listed cities：

　　In accordance with reports of some regions， the present policies on imposing³ circulation tax on partial income of commercial enterprises from supplies lack of coherence⁴， which causes implementation⁵ imbalance in different regions. After deep study， further regulations are now announced as follows：

　　I. Value-added tax and sales tax shall be imposed on partial income of commercial enterprises from suppliers in accordance with the following principles：

　　（1） In case commercial enterprises gain from suppliers by providing labor⁶ service， which have not positive connections with sale volume and saleroom， such as expenses for entering the markets， expenses of advertising⁷ and sales promotion⁸， costs of boarding， costs of exhibition and costs of management， these kinds of incomes don't fall within return profits， value-added tax will not be reduced， and tax will be imposed in accordance with tax rate of sales tax.

　　（2） For incomes of the commercial enterprises that have positive connection with volume and saleroom （for example， return profits according to a certain percentage， sale volume and saleroom）， value-added tax will be reduced according to related regulations of return profits and sales tax shall not be imposed.

　　II. Specific invoice⁹ of value-added tax shall not be supplied for the incomes of the commercial enterprises from suppliers.

　　III. Formula for tax that shall be reduced is adjusted as follows：

　　Tax that shall be reduced = return profits/（1+value-added tax rate）* value-added tax rate.

　　IV. This circular shall take effect as of July 1， 2004. Taxations already imposed before this circular will not be adjusted. Average taxpayers¹⁰ of other value-added taxes shall follow this circular to take return profit from suppliers.

　　It is hereby notified.

　　State Taxation Administration

　　Oct 13， 2004