中华人民共和国增值税暂行条例实施细则(附英文)

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中华人民共和国增值税暂行条例实施细则(附英文)

财政部


中华人民共和国增值税暂行条例实施细则(附英文)

1993年12月25日,财政部

细则
第一条 根据《中华人民共和国增值税暂行条例》(以下简称条例)第二十八条的规定,制定本细则。
第二条 条例第一条所称货物,是指有形动产,包括电力、热力、气体在内。
条例第一条所称加工,是指受托加工货物,即委托方提供原料及主要材料,受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配,是指受托对损伤和丧失功能的货物进行修复,使其恢复原状和功能的业务。
第三条 条例第一条所称销售货物,是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务,是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务,不包括在内。
本细则所称有偿,包括从购买方取得货币、货物或其他经济利益。
第四条 单位或个体经营者的下列行为,视同销售货物:
(一)将货物交付他人代销;
(二)销售代销货物;
(三)设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;
(四)将自产或委托加工的货物用于非应税项目;
(五)将自产、委托加工或购买的货物作为投资,提供给其他单位或个体经营者;
(六)将自产、委托加工或购买的货物分配给股东或投资者;
(七)将自产、委托加工的货物用于集体福利或个人消费;
(八)将自产、委托加工或购买的货物无偿赠送他人。
第五条 一项销售行为如果既涉及货物又涉及非应税劳务,为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,应当征收增值税;其他单位和个人的混合销售行为,视为销售非应税劳务,不征收增值税。
纳税人的销售行为是否属于混合销售行为,由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务,是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者,包括以从事货物的生产、批发或零售为主,并兼营非应税劳务的企业、企业性单位及个体经营者在内。
第六条 纳税人兼营非应税劳务的,应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的,其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税,由国家税务总局所属征收机关确定。
第七条 条例第一条所称在中华人民共和国境内(以下简称境内)销售货物,是指所销售的货物的起运地或所在地在境内;
条例第一条所称在境内销售应税劳务,是指所销售的应税劳务发生在境内。
第八条 条例第一条所称单位,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人,是指个体经营者及其他个人。
第九条 企业租赁或承包给他人经营的,以承租人或承包人为纳税人。
第十条 纳税人销售不同税率货物或应税劳务,并兼营应属一并征收增值税的非应税劳务的,其非应税劳务应从高适用税率。
第十一条 小规模纳税人以外的纳税人(以下简称一般纳税人)因销货退回或折让而退还给购买方的增值税额,应从发生销货退回或折让当期的销项税额中扣减,因进货退出或折让而收回的增值税额,应从发生进货退出或折让当期的进项税额中扣减。
第十二条 条例第六条所称价外费用,是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金(延期付款利息)、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内:
(一)向购买方收取的销项税额;
(二)受托加工应征消费税的消费品所代收代缴的消费税;
(三)同时符合以下条件的代垫运费:
1.承运部门的运费发票开具给购货方的;
2.纳税人将该项发票转交给购货方的。
凡价外费用,无论其会计制度如何核算,均应并入销售额计算应纳税额。
第十三条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条规定应当征收增值税的,其销售额分别为货物与非应税劳务的销售额的合计,货物或者应税劳务与非应税劳务的销售额的合计。
第十四条 一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+税率
第十五条 根据条例第六条的规定,纳税人按外汇结算销售额的,其销售额的人民币折合率可以选择销售额发生的当天或当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采用何种折合率,确定后一年内不得变更。
第十六条 纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者,按下列顺序确定销售额:
(一)按纳税人当月同类货物的平均销售价格确定;
(二)按纳税人最近时期同类货物的平均销售价格确定;
(三)按组成计税价格确定。组成计税价格的公式为:
组成计税价格=成本×(1+成本利润率)
属于应征消费税的货物,其组成计税价格中应加计消费税额。
公式中的成本是指:销售自产货物的为实际生产成本,销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。
第十七条 条例第八条第三款所称买价,包括纳税人购进免税农业产品支付给农业生产者的价款和按规定代收代缴的农业特产税。
前款所称价款,是指经主管税务机关批准使用的收购凭证上注明的价款。
第十八条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条的规定应当征收增值税的,该混合销售行为所涉及的非应税劳务和兼营的非应税劳务所用购进货物的进项税额,符合条例第八条规定的,准予从销项税额中抵扣。
第十九条 条例第十条所称固定资产是指:
(一)使用期限超过一年的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具;
(二)单位价值在2000元以上,并且使用年限超过两年的不属于生产经营主要设备的物品。
第二十条 条例第十条所称非应税项目,是指提供非应税劳务、转让无形资产、销售不动产和固定资产在建工程等。
纳税人新建、改建、扩建、修缮、装饰建筑物,无论会计制度规定如何核算,均属于前款所称固定资产在建工程。
第二十一条 条例第十条所称非正常损失,是指生产经营过程中正常损耗外的损失,包括:
(一)自然灾害损失;
(二)因管理不善造成货物被盗窃、发生霉烂变质等损失;
(三)其他非正常损失。
第二十二条 已抵扣进项税额的购进货物或应税劳务发生条例第十条第(二)至(六)项所列情况的,应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的,按当期实际成本计算应扣减的进项税额。
第二十三条 纳税人兼营免税项目或非应税项目(不包括固定资产在建工程)而无法准确划分不得抵扣的进项税额的,按下列公式计算不得抵扣的进项税额。
当月免税项目销售额、
不得抵 当月全 非应税项目营业额合计扣的进=部进项×----------项税额 税 额 当月全部销售额、
营业额合计
第二十四条 条例第十一条所称小规模纳税人的标准规定如下:
(一)从事货物生产或提供应税劳务的纳税人,以及以从事货物生产或提供应税劳务为主,并兼营货物批发或零售的纳税人,年应征增值税销售额(以下简称应税销售额)在100万元以下的;
(二)从事货物批发或零售的纳税人,年应税销售额在180万元以下的。
年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业,视同小规模纳税人纳税。
第二十五条 小规模纳税人的销售额不包括其应纳税额。
小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+征收率
第二十六条 小规模纳税人因销货退回或折让退还给购买方的销售额,应从发生销货退回或折让当期的销售额中扣减。
第二十七条 条例第十四条所称会计核算健全,是指能按会计制度和税务机关的要求准确核算销项税额、进项税额和应纳税额。
第二十八条 个体经营者符合条例第十四条所定条件的,经国家税务总局直属分局批准,可以认定为一般纳税人。
第二十九条 小规模纳税人一经认定为一般纳税人后,不得再转为小规模纳税人。
第三十条 一般纳税人有下列情形之一者,应按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票。
(一)会计核算不健全,或者不能够提供准确税务资料的;
(二)符合一般纳税人条件,但不申请办理一般纳税人认定手续的。
第三十一条 条例第十六条所列部分免税项目的范围,限定如下:
(一)第一款第(一)项所称农业,是指种植业、养殖业、林业、牧业、水产业。
农业生产者,包括从事农业生产的单位和个人。
农业产品,是指初级农业产品,具体范围由国家税务总局直属分局确定。
(二)第一款第(三)项所称古旧图书,是指向社会收购的古书和旧书。
(三)第一款第(八)项所称物品,是指游艇、摩托车、应征消费税的汽车以外的货物。
自己使用过的物品,是指本细则第八条所称其他个人自己使用过的物品。
第三十二条 条例第十八条所称增值税起征点的适用范围只限于个人。
增值税起征点的幅度规定如下:
(一)销售货物的起征点为月销售额600—2000元。
(二)销售应税劳务的起征点为月销售额200—800元。
(三)按次纳税的起征点为每次(日)销售额50—80元。
前款所称销售额,是指本细则第二十五条第一款所称小规模纳税人的销售额。
国家税务总局直属分局应在规定的幅度内,根据实际情况确定本地区适用的起征点,并报国家税务总局备案。
第三十三条 条例第十九条第(一)项规定的销售货物或者应税劳务的纳税义务发生时间,按销售结算方式的不同,具体为:
(一)采取直接收款方式销售货物,不论货物是否发出,均为收到销售额或取得索取销售额的凭据,并将提货单交给买方的当天;
(二)采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天;
(三)采取赊销和分期收款方式销售货物,为按合同约定的收款日期的当天;
(四)采取预收货款方式销售货物,为货物发出的当天;
(五)委托其他纳税人代销货物,为收到代销单位销售的代销清单的当天;
(六)销售应税劳务,为提供劳务同时收讫销售额或取得索取销售额的凭据的当天;
(七)纳税人发生本细则第四条第(三)项至第(八)项所列视同销售货物行为,为货物移送的当天。
第三十四条 境外的单位或个人在境内销售应税劳务而在境内未设有经营机构的,其应纳税款以代理人为扣缴义务人;没有代理人的,以购买者为扣缴义务人。
第三十五条 非固定业户到外县(市)销售货物或者应税劳务未向销售地主管税务机关申报纳税的,由其机构所在地或者居住地主管税务机关补征税款。
第三十六条 条例第二十条所称税务机关,是指国家税务总局及其所属征收机关。
条例和本细则所称主管税务机关、征收机关,均指国家税务总局所属支局以上税务机关。
第三十七条 本细则所称“以上”、“以下”,均含本数或本级。
第三十八条 本细则由财政部解释,或者由国家税务总局解释。
第三十九条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国增值税条例(草案)实施细则》、《中华人民共和国产品税条例(草案)实施细则》同时废止。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the Republic of China on Value-Added Tax> (hereinafter referred to as "the
Regulations").
Article 2
"Goods" as mentioned in Article 1 of the Regulations refers to
tangible moveable goods, including electricity, heat, and gas.
"Processing" as mentioned in Article 1 of the Regulations refers to
the business of contracting to process goods, where the contractor
supplies the raw material and major materials and the subcontractor
manufactures the goods in accordance with the requirements of the
contractor and receives a processing fee.
"Repairs and replacement" as mentioned in Article 1 of the
Regulations refers to the business of contracting to carry out repairs of
damaged or malfunctioned goods, so as to restore the goods to their
original conditions and functions.
Article 3
"Sales of goods" as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
"Provision of processing, repairs and replacement services" as
mentioned in Article 1 of the Regulations refers to the provision of
processing, repairs and replacement services for any consideration.
However the provision of processing, repairs and replacement services by
the staff employed by the units or individual business operators for their
units or employers shall not be included.
"Consideration" as mentioned in these Detailed Rules includes money,
goods or any economic benefit obtained from the purchasers.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of goods to others for sale;
(2) Sale of goods under consignment;
(3) Transfer of goods from one establishment to other establishments
for sale by a taxpayer that maintains two or more establishments and
adopts consolidated accounting, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
non-taxable items;
(5) Provision of self-produced, processed or purchased goods to other
units or individual operators as investments;
(6) Distribution of self-produced, processed or purchased goods to
shareholders or investors;
(7) Use of self-produced or processed goods for collective welfare or
personal consumption;
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services shall
be a mixed sales activity. Mixed sales activities of enterprises,
enterprise units or individual business operators engaged in production,
wholesaling or retailing of goods shall be regarded as sales of goods
which shall be subject to VAT. Mixed sales activities of other units or
individuals shall be regarded as sales of non-taxable services which shall
not be subject to VAT.
Whether a taxpayer's sales activity is a mixed sales activity shall
be determined by the tax collecting authorities under the State
Administration of Taxation.
"Non-taxable services" as mentioned in the first paragraph of this
Article refers to the services subject to Business Tax within the scope of
the taxable items of communications and transportation, construction,
finance and insurance, posts and telecommunications, culture and sports,
entertainment, and service industries.
"Enterprises, enterprise units or individual business operators
engaged in production, wholesaling or retailing of goods" as mentioned in
the first paragraph of this Article includes enterprises, enterprise
units, and individual business operators principally engaged in the
production, wholesaling or retailing of goods and also engaged in
non-taxable services.
Article 6
Taxpayers also engaged in non-taxable services shall account
separately for the sales amount of goods and taxable services and
non-taxable services. Without separate accounting or where accurate
accounting cannot be made, the non-taxable services and goods and taxable
services shall together be subject to VAT.
Whether non-taxable services so engaged by the taxpayer shall be
subject to VAT shall be determined by the tax collecting authorities under
the State Administration of Taxation.
Article 7
"Sales of goods within the territory of the People's Republic of
China" (hereinafter referred to as "within the territory") as mentioned in
Article 1 of the Regulations refers to the place of despatch or the
location of the goods sold is within the territory.
"Sales of taxable services in the territory" as mentioned in Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, privately- owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual business operators and other individuals.
Article 9
For enterprises which lease or contract to others for management, the
lessees or the sub-contractors shall be the taxpayers.
Article 10
Taxpayers selling goods or taxable services with different tax rates
and also engaged in non-taxable services which shall be subject to VAT,
the highest of the tax rates on goods or taxable services shall apply to
the non taxable services.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as "general taxpayers"), the VAT refundable to purchasers due to
returns inward or discount allowed shall be deducted from the output tax
for the period in which the returns inward or discount allowed takes
place. The VAT recovered due to the returns outward or discount received
shall be deducted from the input tax for the period in which the returns
outward or discount received takes place.
Article 12
"Other charges" as mentioned in Article 6 of the Regulations refers
to handling fees, subsidies, funds, fund raising fees, profits sharing,
incentive bonus, damages on breach of contract (interest on deferred
payments), packaging charges, rentals on packaging materials, contingency
charges, quality charges, freight and loading and unloading charges,
commissioned receipts, commissioned payments and charges of any other
nature which is in addition to the price charged to the purchaser. The
following items nevertheless shall not be included:
(1) Output VAT collected from purchasers;
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption Tax;
(3) Disbursement of freight charges that satisfies both the following
conditions;
1. A freight invoice of transportation department was issued to the
purchaser; and
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goods in the same month;
(2) Determined according to the average selling price of the taxpayer
on the same goods in the recent period;
(3) Determined according to the composite assessable value. The
formula of the composite assessable value shall be:
Composite assessable Value = Cost X (1 + cost plus margin)
For goods subject to Consumption Tax, the composite assessable value
shall include Consumption Tax payable.
"Cost" in the formula refers to the actual costs of products sold for
sales of self-produced goods; and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The "Purchase price" as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The "price paid" as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
competent tax authorities.
Article 18
For mixed sales activities and non-taxable services which are subject
to VAT according to the stipulations of Article 5 and Article 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
"Fixed assets" as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life of more than one year;
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
"Non-taxable items" as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
"fixed assets under construction" as mentioned in the proceeding
paragraph.
Article 21
"Abnormal losses" as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due to natural disasters;
(2) Losses due to theft, spoilage or deterioration, etc., resulting
from improper management;
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
according to the following formula:
Sum of the sales amounts of
tax-exempt items and
turnover of non-taxable
Non-creditable Total input tax items of the month
= x --------------------
in put tax of the month Sum of the total sales
amount and turnover of
the month
Article 24
The standards for small-scale taxpayers as mentioned in Article 11 of
the Regulations are as follows:
(1) Taxpayers engaged in the production of goods or the provision of
taxable services, and taxpayers engaged principally in the production of
goods or provision of taxable services but also in wholesaling or
retailing of goods, the annual sales amount of which subject to VAT
(hereinafter referred to as "taxable sales amount") is below 1 million
yuan;
(2) Taxpayers engaged in wholesaling or retailing of goods, the
annual taxable sales amount of which is below 1.8 million yuan.
Regardless whether the annual taxable sales amounts exceed the
standards for small-scale taxpayers, individuals, non-enterprise units,
and enterprises which do not often have taxable activities, are chargeable
as small-scale taxpayers.
Article 25
The sales amount of small-scale taxpayers does not include the tax
payable.
For small-scale taxpayers selling goods or providing taxable services
that adopt the method of setting prices by combining the sales amount and
the tax payable, the sales amount is computed according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For small-scale taxpayers, the sales amount refunded to the
purchasers due to returns inward or discount allowed shall be deducted
from the sales amount for the period in which the returns inward or
discount allowed occurs.
Article 27
"Sound accounting" as stated in Article 14 of the Regulations refers
to the capability of accurately accounting for the output tax, input tax
and tax payable in accordance with the accounting regulations and the
requirements of the tax authorities.
Article 28
Individual operators that satisfy the conditions as prescribed in
Article 14 of the Regulations and after the approval of the bureaux
directly under the State Administration of Taxation can be confirmed as
general taxpayers.
Article 29
Once the small-scale taxpayers have been confirmed as general
taxpayers, they cannot be reclassified as small-scale taxpayers.
Article 30
General taxpayers in any of the following circumstances shall compute
the tax payable based on the sales amount and according to the VAT rates,
but no input tax can be credited and special VAT invoices shall not be
used:
(1) The accounting system is unsound or cannot provide accurate tax
information;
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 31
The scope of part of the tax-exempt items listed in Article 16 of the
Regulations are prescribed as follows:
(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers
to planting, breeding, forestry, animal husbandry and aquatic products
industry.
"Agricultural producers" includes units and individuals engaged in
agricultural production.
"Agricultural products" refers to primary agricultural products. The
detailed scope of this definition shall be determined by the taxation
bureaux directly under the State Administration of Taxation.
(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers
to the ancient books and old books purchased from the public.
(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to
goods other than yachts, motorcycles, and motor vehicles that are subject
to Consumption Tax.
"Articles which have been used" refers to goods that have been used
by "other individuals" as mentioned in Article 8 of these Detailed Rules.
Article 32
The scope of application of "VAT minimum threshold" as mentioned in
Article 18 of the Regulations is limited to individuals.
The range of the VAT minimum threshold are stipulated as
follows:
(1) The minimum threshold for sales of goods shall be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 200 to 800 yuan.
(3) The minimum threshold for assessment on a transaction-by-
transaction basis shall be sales amount per transaction (or per day) of 50
to 80 yuan.
"Sales amount" as mentioned in the preceding paragraph refers to the
"sales amount of small-scale taxpayers" as mentioned in the first
paragraph of Article 25 of these Detailed Rules.
The bureaux directly under the State Administration of Taxation shall
determine the minimum threshold locally applicable within the prescribed
range and in accordance with the actual conditions and shall report these
amounts to the State Administration of Taxation for their records.
Article 33
The timing at which the tax liability arises on the sales of goods or
taxable services as prescribed in Item (1), Article 19 of the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, it shall be
the date on which the sales sum is received or the documented evidence of
the right to collect the sales sum is obtained, and the bills of lading
are delivered to purchasers, regardless whether the goods are delivered;
(2) For sales of goods where the sales amount is entrusted for
collection, including where entrusted to banks for collection, it shall be
the date on which the goods are delivered and the procedures for entrusted
collection are completed;
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed according to the contracts;
(4) For sales of goods with payment received in advance, it shall be
the date on which the goods are delivered;
(5) For sales of goods on a consignment to other taxpayers, it shall
be the date on which the detailed account of consignment sales are
received from the consignee;
(6) For sales of taxable services, it shall be the date on which the
services are provided and the sales sum is received or the documented
evidence of the right to collect the sales sum is obtained;
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
For overseas units or individuals selling taxable services within the
territory but have not set up any business establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the purchaser shall be the withholding
agent.
Article 35
For business without a fixed base selling goods or taxable services
in a different county (or city) and have not reported and paid tax with
the competent tax authorities where the sales take place, the competent
tax authorities of the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
"Tax authorities" as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
"The competent tax authorities" and "the collecting authorities" as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
"Above" and "Below" as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax> and the

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襄阳市电动车管理暂行办法

湖北省襄阳市人民政府


襄阳市人民政府令

第27号



  《襄阳市电动车管理暂行办法》已经2012年12月28日市人民政府常务会议审议通过,现予公布,自2013年1月8日起施行。




市 长 别必雄



2013年1月8日



襄阳市电动车管理暂行办法



第一章 总  则




  第一条 为加强我市电动车管理,保障道路交通安全、畅通、有序,保护道路交通参与者的合法权益,根据《中华人民共和国道路交通安全法》、《中华人民共和国道路交通安全法实施条例》和《湖北省实施〈中华人民共和国道路交通安全法〉办法》等相关法律、法规、规章的规定,结合本市实际,制定本办法。
  第二条 本办法适用于本市行政区域内电动车的销售、登记、通行等相关管理工作。
  第三条 本办法中所称电动车是指电驱动的,具有两个或三个车轮的道路车辆,包括电动自行车和电动摩托车。
  本办法所称电动自行车是指电驱动的,最大设计车速、整车质量、外廓尺寸、电动机额定功率等指标符合《电动自行车通用技术条件》规定的两轮车辆,电动自行车属于非机动车辆。
  本办法所称电动摩托车是指电驱动的,符合《机动车运行安全技术条件》(GB7258-2012)中关于摩托车规定的二轮或者三轮道路车辆。
  第四条 公安机关交通管理部门负责电动车的登记上牌和道路交通安全管理。
质监、工商、环保、建设、规划、交通、物价、财政、城管等相关部门,依据各自职责,共同做好电动车管理的相关工作。



第二章 销售管理
  

  第五条 销售电动车应当依法经工商部门注册登记。
  第六条 销售电动摩托车应当符合《机动车运行安全技术条件》(GB7258-2012)并列入工信部《车辆生产企业及产品公告》。
  第七条 依法实行电动自行车登记上牌目录管理制度。
  市质监部门应当会同公安、交通、工商、环保等相关部门,根据国家规定标准和国家工信部公告编制《襄阳市电动自行车登记上牌参考目录》(以下简称《目录》),向社会公布并适时予以更新。《目录》具体编制办法由市质监部门会同相关部门另行制定。
  第八条 电动车销售商应在销售场所醒目位置公示符合国家规定标准并列入国家工信部公告的电动摩托车产品和电动自行车《目录》,并向消费者说明其购买的电动车是否能够在本市登记上牌。
  凡不符合国家规定标准、未列入国家工信部公告的电动摩托车和未列入《目录》的电动自行车,公安机关交通管理部门依法不得登记上牌。
  第九条 工商部门应加强对本市电动车销售市场的监管,建立定期、不定期检查制度,对违法行为依法进行处理。
  第十条 销售的电动车电池应当符合环保要求。
  电动车的销售商应当提供废旧电池更换、回收服务,按规定建立台账,并将收集的废旧电池交由具有危险废物处置资质的单位进行处置。



第三章 注册登记和通行管理
  

  第十一条 对上道路行驶的电动车实行注册登记制度。未经公安机关交通管理部门注册登记并领取相关牌证的电动车,不得上道路行驶。
  第十二条 凡符合国家规定标准、列入工信部公告的电动摩托车和列入《目录》的电动自行车,在本办法施行之后购买的,应当自购车之日(以开具发票时间为准)起15日内依法申请注册登记;在本办法施行之前购买的,车辆所有人应当自本办法实施之日起3个月内,向公安机关交通管理部门依法申请注册登记。
  第十三条 凡不符合国家规定标准、未列入工信部公告的电动摩托车和未列入《目录》的电动自行车,在本办法施行之后购买的,一律依法不予办理注册登记手续,并依法禁止其上路行驶;在本办法施行之前购买的,核发有效期为3年的临时过渡号牌和行驶证,期满后依法禁止其上路行驶。
  取得临时过渡号牌的电动车应当在非机动车道上行驶;在未划设非机动车道的道路上,应当靠车行道的右侧行驶。
  第十四条 电动车办理注册登记等相关手续,坚持便民、利民的原则,公安机关交通管理部门应当通过增设牌证办理点、简化办理程序等方式,为电动车登记上牌提供便利。
电动车登记上牌的具体实施办法由市公安机关交通管理部门另行制定,并向社会公布。
  第十五条 公安机关交通管理部门办理电动车注册登记等相关手续依法应当收取的相关费用,按照省财政、物价部门核定的项目和标准执行。
  第十六条 电动车注册登记、变更、转移、注销、通行等其他相关管理工作,按照《道路交通安全法》、《机动车登记规定》、《湖北省实施<中华人民共和国道路交通安全法>办法》等相关法律、法规和规章的规定执行。
  第十七条 公安机关交通管理部门根据道路和交通流量的具体情况,在履行法定程序后可以依法限制或者禁止电动车在一定区域内通行。
禁止、限制通行的道路、时间及区域,由公安机关交通管理部门另行公告。



第四章 法律责任
  

  第十八条 违反法律、法规、规章和本办法关于电动车注册登记、道路通行等相关规定的,由公安机关交通管理部门依法予以处罚。
  第十九条 违法销售电动车的,由质监、工商等部门按照各自职责依法查处。
  第二十条 侮辱、殴打或阻挠行政执法人员依法执行公务的,由公安机关依照《治安管理处罚法》的规定予以处罚;构成犯罪的,依法追究刑事责任。
  第二十一条 各相关职能部门及其工作人员在电动车监管工作中,存在滥用职权、玩忽职守、徇私舞弊等违法违规行为的,由相关部门依法依规进行查处;造成损失的,依法承担赔偿责任;构成犯罪的,依法追究刑事责任。



第五章 附  则



  第二十二条 本办法由市公安局负责解释。市公安局应会同相关部门根据本办法规定制定具体实施细则。   
  第二十三条 本办法自2013年1月8日起施行。本办法施行过程中,国家和省出台新规定的,按新规定执行。







关于印发哈密地区农村居民最低生活保障暂行办法的通知

新疆维吾尔自治区哈密地区行政公署办公室


哈行办发〔2007〕85号


关于印发哈密地区农村居民最低生活保障暂行办法的通知

各县(市)人民政府,地区各有关部门(单位):
《哈密地区农村居民最低生活保障暂行办法》已经地委、行署研究同意,现印发给你们,请认真遵照执行。


二○○七年十二月七日    



哈密地区农村居民最低生活保障暂行办法

第一条 为切实保障地区农村困难群众的基本生活,进一步完善城乡社会救助体系,保证农村最低生活保障制度(以下简称“农村低保”)的顺利实施,根据国务院《关于在全国建立农村最低生活保障制度的通知》(国发〔2007〕19号)精神,结合地区实际,特制定本办法。
第二条 指导思想与基本原则
(一)指导思想:以邓小平理论和“三个代表”重要思想为指导,以认真贯彻落实国家、自治区关于改革和完善社会保障体系有关精神为主线,以解决地区农村困难群众温饱问题为目标,在全地区建立起规范、完善的农村低保制度。
(二)基本原则:坚持农村最低生活保障水平与当地经济社会发展水平相适应,低标准起步、应保尽保、全面覆盖、不断完善的原则;坚持属地管理和动态管理的原则;坚持政府保障和社会帮扶相结合,生活救助和生产扶持相结合的原则。
第三条 农村低保对象的范围
(一)持有本地农业户口,其共同生活的家庭成员年人均纯收入低于户籍所在地农村低保标准的地区农村居民。
(二)在农村定居的城镇居民与农村居民混合的家庭,符合本辖区农村低保条件的,农村居民一方享受农村低保待遇,城市居民一方按城市低保规定执行。
(三)农村五保对象按五保规定落实五保待遇,不确定为低保对象。
第四条 农村低保标准
现阶段地区农村低保标准,按照农村居民家庭年人均纯收入700元确定,低于700元的农村居民可申请享受农村低保。农村低保实行差额补助,以现金形式按季度发放。各县(市)人民政府可结合实际,制定本县(市)农村低保标准,可高于但不能低于地区确定的标准。
第五条 共同生活的家庭成员及家庭人均收入的计算
(一)共同生活的家庭成员按照国家、自治区有关法律法规规定予以明确。
(二)家庭人均收入的计算。计算家庭人均收入时,农村居民按其提出最低生活保障申请之日起前12个月的月平均收入确定。家庭成员年人均收入计算公式为:家庭成员年人均收入=家庭上年度纯收入÷家庭成员数。
(三)属下列情形之一的,不享受农村最低生活保障
1. 申请时已在户口所在地乡(镇)以外地区居住一年以上的,但赴外地就读的在校学生除外。
2. 申报家庭人均收入低于最低生活保障标准,但家庭实际生活水平明显达到或高于当地农村低保标准的。
3. 在市(城)区购买楼房和子女择校就读的,拥有住房外非生产性设施、物品的。
4. 经有关部门确认,凡参与吸毒、赌博、嫖娼等违法行为且不悔改的;有正常劳动能力且身体健康,在法定劳动年龄内无正当理由不参加劳动造成生活困难的家庭。
5. 有赡养、扶养或抚养能力,无故不履行赡养、扶养或抚养义务的家庭。
6. 不配合有关部门对其家庭人均收入进行核查的家庭。
7. 申请人不诚信或无法确定其家庭人均收入的家庭。
第六条 农村低保资金的筹集和管理
(一)农村低保资金来源包括财政拨款、社会各界捐助、利息和其它收入。主要包括:
1. 各级财政部门每年根据本地开展农村居民最低生活保障工作需要和财政支付能力,按照地区现行财政管理体制,在年度预算中合理安排配套的农村低保资金。
2. 按规定可用于农村居民最低生活保障的其它资金,如社会各界自愿捐助资金等。
3. 农村居民最低生活保障资金的筹集按照分级负责、按比例分级负担的原则,自治区承担70%、县(市)承担30%。鼓励县(市)提高补助标准,由其全额解决提高补助标准后所增加的支出部分。
(二)农村低保资金的管理
1. 农村低保资金按照公开、公平、公正,量入为出、收支平衡的原则进行管理。
2. 县(市)财政部门在社会保障基金财政专户中建立“农村低保资金专户”,用于农村低保资金的核算和拨付。县(市)民政部门也要设立“农村低保资金专户”,用于农村低保资金的发放。
3. 农村低保资金实行专户管理、专款专用,使用、发放情况接受财政、监察、审计等部门的监督。
(三)农村低保资金的核拨
1. 县(市)财政预算安排的资金,根据资金发放进度按季度划拨到本级财政部门“农村低保资金专户”;县(市)财政部门收到上级补助资金后应及时全额划拨至本级财政部门“农村低保资金专户”。经批准用于农村居民最低生活保障的其它资金,如社会各界捐助资金等,要及时交存同级财政部门“农村低保资金专户”。
2. 经县(市)财政部门审核确定的农村低保资金,要按进度将资金从县(市)财政部门“农村低保资金专户”划拨至同级民政部门“农村低保资金专户”,由县(市)民政部门拨付乡(镇)人民政府或街道办事处予以发放。
第七条 农村低保资金的申请、审批和发放
(一)凡申请享受农村低保待遇的,应按照属地管理原则,以家庭为单位,由户主或委托村民小组向其户籍所在地村民委员会提出书面申请,并填写《农村居民最低生活保障待遇申请表》。提出书面申请时,申请人必须提交以下材料:1. 申请书;2. 户口簿、居民身份证;3. 家庭收入情况或相关证明材料;4. 对申请材料真实负责的承诺书。
(二)村民委员会受乡(镇)人民政府或街道办事处委托,承担受理本村农村低保对象的申请和初审、日常管理、服务等工作。村民委员会在收到申请人书面申请书后,应当在7个工作日内完成对申请人家庭经济和实际生活情况的审核、上报工作。
1. 对申请人的家庭情况进行登记,核实其家庭基本情况,对其家庭人均收入进行计算,并成立由村民委员会成员、村民代表及其他人员参加的评议小组进行评议。
2. 对经评议认为符合农村低保条件的申请对象,应在村务公开栏张榜公示3天以上,广泛听取意见,认真核对《农村居民最低生活保障待遇申请审批表》,并提出初审意见,上报乡(镇)人民政府或街道办事处审核。对经评议不符合享受农村低保待遇条件的申请人,应做好解释和答复工作。
(三)乡(镇)人民政府或街道办事处负责对村委会报送的申请对象进行审核、上报,并在接到申请材料10个工作日内完成对申请人家庭人口、经济状况和生活水平的核实、确认并上报县(市)民政局审批;核实情况不符的,退回村民委员会并做好解释和答复工作。
(四)县(市)民政局负责对乡(镇)人民政府或街道办事处上报的农村低保对象进行认真审核,对符合享受农村低保待遇条件的农村低保对象进行审批,并在接到上报材料10个工作日内将审批结果告知乡(镇)人民政府或街道办事处,由乡(镇)人民政府或街道办事处转告村民委员会,并委托村民委员会在村务公开栏张榜公示7天以上。如群众对公示无异议的,由村民委员会代发民政部门统一印制的《农村居民最低生活保障金领取证》;有异议的,由村民委员会进行复核,并按上述程序重新核查,情况属实的予以纠正。
(五)对低保对象实行动态管理,一年复核一次。享受农村低保待遇的家庭成员和人均收入发生变化时,要及时通过村民委员会告知乡(镇)人民政府或街道办事处,由乡(镇)人民政府或街道办事处负责报告县(市)民政部门,经县(市)民政部门复核后,按规定办理增发、减发或停发最低生活保障补助金的手续。
(六)农村居民对申请享受低保未得到答复或对决定不服的,可向上一级民政部门申请行政复议。
(七)凡家庭年人均收入低于地区农村低保标准的家庭,均纳入保障范围,并实行分类施保。“三无”人员、丧失劳动能力的老年人、独生子女户、重病、重残原因致贫家庭保障金可全额发放;因其它原因致贫家庭保障金额,按其家庭年人均收入计算,实行差额补助。县(市)可根据地方经济发展状况和财力情况,适时调整低保标准。
(八)农村低保资金由乡(镇)人民政府或街道办事处按季度发放,享受低保待遇的人员可持证到指定地点领取。对行动不便的低保对象,可委托村民委员会人员代领并发放到户。农村低保资金发放和领取手续必须完备,严禁少发、欠发、拖发、冒领低保资金,严禁发放过程中搭车收费。
农村低保资金自批准当月起计发。
第八条 建立健全相关制度
(一)建立农村低保对象档案管理和贫困家庭情况备案制度。有关农村低保对象的“农村居民最低生活保障待遇申请书”、农村居民最低生活保障待遇申请审批表、收入证明、调查相关材料等要及时归入个人档案。县(市)民政部门要按统一要求编码,装订成册,确定专人负责管理。同时,县(市)民政部门要对当地农村困难家庭情况进行排查摸底,建立和完善农村居民家庭备案制度。
(二)建立农村低保统计制度。县(市)民政部门应于每季度5日前将农村低保情况表上报地区民政局。
(三)建立农村低保工作定期抽查和核查制度。每季度或半年根据低保对象的动态变化情况和档案资料,定期组织人员进行抽查核实,对低保对象实行动态管理。民政部门在抽查保障对象时,应充分发挥乡(镇)人民政府或街道办事处服务机构和村级组织的作用,认真核实其家庭成员、收入状况和生活水平。
(四)建立低保信息化管理制度。抓紧建立健全农村低保信息管理系统,建立村级信息员制度,认真受理群众来信、来访、咨询等事宜,及时了解和掌握困难群众的生活情况,不断提高农村低保工作科学化管理水平。有条件的地方,要设立低保热线电话,接受社会和群众的咨询和监督。
第九条 监督与处理
(一)享受最低生活保障待遇的农村居民有下列行为之一的,由其所在乡(镇)人民政府或街道办事处给予批评教育,追回已领取的保障金和终止享受低保待遇,涉嫌犯罪的移交司法机关处理。
1. 采取虚报、隐瞒、伪造等手段骗取享受最低生活保障待遇的。
2. 享受最低生活保障待遇期间家庭人均收入情况发生变化或家庭成员减少,不按规定向有关部门履行告知义务,继续享受最低生活保障待遇的。
(二)从事农村低保工作的人员,有下列行为之一的,由所在单位或相关部门给予批评或行政处分,涉嫌犯罪的依法移交司法机关处理。
1. 对符合享受农村居民最低生活保障待遇的对象,无正当理由拒不审批,或无故拖延审批的;
2. 对不符合享受农村居民最低生活保障待遇的对象,擅自批准其享受最低生活保障待遇的;
3. 贪污、挪用、挤占、拖欠、扣压最低生活保障金的;
4. 有其它玩忽职守、徇私舞弊行为的。
第十条 农村低保工作实行各级人民政府负责制
县(市)人民政府负责制定本行政区域内的农村居民最低生活保障标准并实施管理。县(市)民政部门负责农村居民最低生活保障的具体管理工作;财政部门按规定落实农村低保资金;统计、发展和改革(物价)、审计、劳动保障和农业等部门分工负责、密切配合,在各自职责范围内负责农村居民最低生活保障的有关工作,保证农村低保工作顺利进行。
第十一条 本《办法》由地区民政局负责解释。
第十二条 本《办法》在施行过程中,如遇自治区出台新的政策措施,再行修改和完善。