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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关于印发梅州市职业技术学校建设项目认捐办法的通知

广东省梅州市人民政府办公室


梅市府办〔2005〕60号




关于印发梅州市职业技术学校建设项目认捐办法的通知





各县(市、区)人民政府,市直有关单位:


现将《梅州市职业技术学校建设项目认捐办法》印发给你们,请认真按照执行。








梅州市人民政府办公室


二○○五年九月十六日








梅州市职业技术学校建设项目认捐办法





  为积极实施“文化梅州”发展战略,弘扬我市崇文重教的优良传统,大力发展职业技术教育,培养更多的实用型技术人才,市委、市政府决定在东山教育基地兴建梅州市职业技术学校,学校占地150亩,可提供优质学位3000个。总建筑面积68000㎡,总投资8700万元,其中政府投资3700万元,学校自筹1000万元,银行贷款1000万元,社会捐资3000万元。为确保市职业技术学校规划目标顺利实现,争取社会各界积极支持和热心帮助,决定发动港澳台侨乡贤、社会各界热心人士、社会团体、企业等捐资。特制定本认捐办法。


  一、认捐项目:


  (一)教学中心(合计建筑面积:10200㎡,造价:840万元)


  1、教学楼A栋,建筑面积:3400㎡,造价:280万元;


  2、教学楼B栋,建筑面积:3400㎡,造价:280万元;


  3、教学楼C栋,建筑面积:3400㎡,造价:280万元;


  (二)实训中心(合计建筑面积:11400㎡,造价:960万元)


  1、实训大楼A栋,建筑面积:3800㎡,造价:320万元;


  2、实训大楼B栋,建筑面积:3800㎡,造价:320万元;


  3、实训大楼C栋,建筑面积:3800㎡,造价:320万元;


  (三)图书馆,建筑面积:3000㎡,造价:300万元;


  (四)多功能礼堂,建筑面积:2500㎡,造价:275万元;


  (五)学生公寓楼(合计建筑面积:13500㎡,造价:1120万元)


  1、学生公寓楼A,建筑面积:3375㎡,造价:280万元;


  2、学生公寓楼B,建筑面积:3375㎡,造价:280万元;


  3、学生公寓楼C,建筑面积:3375㎡,造价:280万元;


  4、学生公寓楼D,建筑面积:3375㎡,造价:280万元;


  (六)单身教师公寓,建筑面积:3700㎡,造价:310万元;


  (七)学生食堂,建筑面积:3510㎡,造价:290万元;


  (八)体育场,该场为400米跑道标准场,造价:300万元;


  (九)篮球场(共8个标准场),造价:48万元。


  二、认捐标准及授荣方案


  (一)海外华侨和港澳台胞个人捐赠款物达300万元以上(含300万元),由梅州市人民政府授予“梅州市荣誉市民”称号;


  (二)个人认捐单体建筑达该建筑总造价的50%以上者,该建筑以捐赠人姓名(或单位、企业、团体名称)命名;


  (三)捐赠部分建筑(如教室、实验室、宿舍、球场等)者在该建筑适当位置以碑刻留名纪念;


  (四)凡捐建项目或捐赠善款,教学设施、设备价值在1万元以上的团体、个人均在梅州职业技术学校建设碑记留名纪念;


  (五)由多人或多个团体共同认捐或个人独立认捐100-200万元,在该建筑物显眼位置立碑纪念;


  (六)个人捐赠款物10万元以上(含10万元),企业、团体、单位捐赠款物20万元以上(含20万元),由梅州市人民政府分别授予“崇文重教先进个人”、“崇文重教先进单位”;


  (七)单位、企业、团体、个人捐赠款物,当天在梅州电视新闻节目时间滚动报道、次日在梅州日报刊登;


  (八)捐资企业或个人可按《关于深化文化体制改革建设“文化梅州”的若干配套经济政策》(梅市府办〔2004〕22号文)享受税收及其它方面的优惠待遇;


  (九)捐款额累计逾1500万元或一次性捐款逾1500万元,学校将以捐款者命名,并在校内设立捐款者雕像,以作永久纪念。


(以上金额均以人民币计)


  三、捐赠资金的管理


  (一)所捐资金纳入东山教育基地设立专户统一管理;


  (二)所捐款项均严格按照捐赠人的意愿使用,决不挪作他用;捐赠人有权监督资金的使用情况。


  (三)具体工作由市东山教育基地建设办公室负责。


关于印发《中国保监会电子文件传输系统管理暂行办法》的通知

中国保险监督管理委员会办公厅


关于印发《中国保监会电子文件传输系统管理暂行办法》的通知

保监厅发〔2012〕75号


各保监局,机关各部门,各保险集团公司、保险公司、保险资产管理公司:

  为规范电子文件传输系统的操作使用,保证系统的安全稳定运行,中国保监会办公厅制定了《中国保监会电子文件传输系统管理暂行办法》,现印发给你们,请遵照执行,并就启动电子文件传输系统试运行工作有关事项通知如下:

  一、试运行的时间。试运行起止时间为2013年1月1日至2013年1月31日。试运行期间,保监会制发的正式文件采用纸质和电子文件并行的方式传输,简报类信息只使用电子文件方式传输;试运行结束后,取消制发纸质文件,如无特殊情况,只使用电子文件传输系统传输文件。

  二、试运行的范围。试运行的单位包括保监会及机关各部门、各保监局及内设处室、保监分局;各保险集团公司、保险公司、保险资产管理公司;各保险公司省级分支机构(含计划单列市的市级保险公司分支机构)。

  三、试运行的要求。试运行期间,各单位要严格遵照《中国保监会电子文件传输系统管理暂行办法》的要求,对电子文件传输系统的使用进行规范管理,尽快制定本单位的工作细则,指定专人负责,配置相关设备,理顺工作流程。各单位在使用中遇到问题,请及时向保监会和当地保监局反馈。

  联 系 人:杨柳风 李海洋

  联系电话:010-66288378/66288283

  传 真:010-66286113

  电子邮箱:jiaohuanpingtai@circ.gov.cn



                          中国保监会办公厅

                          2012年12月25日



  中国保监会电子文件传输系统管理暂行办法


  第一章 总 则

  第一条 为进一步提高文件传递效率,规范电子文件传输管理,确保保险监管信息交换平台电子文件传输系统(以下简称传输系统)安全、高效、畅通,制定本办法。

  第二条 传输系统传输的电子公文或其他材料不得涉及国家秘密,不得与工作无关。

  第三条 通过传输系统传输的电子文件与纸质文件具有同等效力,传输系统内行文规则应与纸质文件的行文规则相同。对电子文件的收发、签批、分办、归档等均应当参照纸质文件管理规定执行。

  第四条 传输系统实施商用密码保护,各单位应当认真执行商用密码管理相关规定,确保电子文件和密码设备的安全。

  第二章 系统的使用管理

  第五条 保监会统一负责传输系统的使用管理,各单位负责本单位传输系统的日常使用管理。

  第六条 各单位应配备政治素质高、工作责任心强、工作作风细致、纪律和保密观念强的人员担任传输系统使用人员,负责电子文件的使用管理工作。传输系统使用人员实行AB制。

  第七条 传输系统使用人员要及时接收电子文件。在工作日应每两小时浏览一次系统,确保一般件4小时内接收,特急件2小时内接收,临时通知接收的特急件在1小时内接收。

  第八条 传输系统使用人员对接收的电子文件应该按规定份数打印、装订,按有关规定及时处理。

  第九条 各单位传输系统使用人员姓名、联系电话等基本信息发生变更时应当及时在系统通讯录中更新。

  第十条 电子公章应当参照实体公章严格管理。

  第十一条 监管机构原则上不得使用报送信息和报送报表功能重复采集保监会监管信息系统已经覆盖的信息和数据。

  第三章 安全和保密措施

  第十二条 保监会负责保监会内网和监管网的安全运行,各保监局负责本局内网安全运行,确保本局内网与互联网及其他外部网络完全物理隔离。

  第十三条 各保险公司总公司负责本公司办公内网安全运行,在本公司办公内网与监管网连接出口部署必要的安全设备。各保险公司总公司负责本公司各交换终端的网络安全接入,配置安全访问策略,对各交换终端建立实时监控和审计机制。

  第十四条 各单位须配置专用的台式计算机设备作为交换终端,严格管理,严禁交换终端访问互联网及除本单位办公内网以外的其他外部网络,严禁在其它计算机设备上访问传输系统。

  第十五条 严禁在交换终端上使用及存放与工作无关的软件与音频视频等。

  第十六条 交换终端应安装杀毒软件和各类安全补丁,保持病毒库及时更新。定期进行安全检测,查杀各类病毒和木马类非法程序。

  第十七条 交换终端应设定8位以上开机密码,并做到每三个月变更一次。

  第十八条 交换终端须连接一台实体彩色打印机,并及时更换打印耗材,确保公文打印效果。

  第十九条 传输系统使用人员要严守秘密,不得向无关人员透露系统登录、公章使用及客户端加密机密码,严禁空发或空打公章。

  第二十条 传输系统使用人员应严格保管客户端加密机,使用后入柜妥善保存,变更使用人员时应登记备查。

  第二十一条 传输系统使用人员应按照文件发送范围发送电子文件,不得随意扩大电子文件发送范围。对印有发文机关标志和印章的作废文件要及时收回销毁,在注明原因后删除此电子文件文本。

  第四章 系统的运行和维护

  第二十二条 新申请加入传输系统的保险公司,应当填写《保监会电子文件传输系统使用单位申请表》(见附件1),由本单位加盖公章后,总公司传真至保监会办公厅,省级分公司传真至当地保监局办公室。经审核同意后,由管理员添加使用单位,发放客户端加密机。客户端加密机购置费用由申请单位承担(申请流程见附件2)。
  第二十三条 各单位重新购买客户端加密机的,应当填写《保监会电子文件传输系统客户端加密机维护申请表》(见附件3),加盖本单位公章后,传真至保监会办公厅,经审核同意后,由管理员制作新的客户端加密机,加密机购置费用由申请单位承担(申请流程见附件4)。

  各单位重置客户端加密机密码、保修期(一年)内客户端加密机自然损坏、重置系统登录密码的,应填写《电子文件传输系统客户端加密机维护申请表》(见附件3),加盖本单位公章后,传真至保监会办公厅,经审核同意后,由管理员完成对应操作(申请流程见附件4)。

  第二十四条 各单位丢失客户端加密机或者遗忘客户端加密机密码而引起的相关后果由使用单位自行承担。

  第二十五条 保监会办公厅负责系统使用单位的审批和管理,统计信息部负责系统的日常运行和技术维护。

  第二十六条 如因特殊原因导致系统未能正常运行超过48小时,保监会将采取纸质文件发送方式,直到系统恢复正常。

  第五章 监督检查

  第二十七条 保监会办公厅与统计信息部对各单位电子文件传输系统使用情况和安全运行进行监督、检查。对制度完善、管理严格的使用单位和个人予以表扬;对违反使用规定造成严重后果的使用单位和个人责令限期整改,并由所在单位按照有关规定对相关责任人员进行处理。

  第六章 附 则

  第二十八条 本办法由保监会办公厅负责解释。

  第二十九条 本办法自下发之日起施行。

  附件:1.保监会电子文件传输系统使用单位申请表
http://www.circ.gov.cn/Portals/0/保监会电子文件传输系统使用单位申请表.docx

  2.新成立公司使用系统的申请流程
http://www.circ.gov.cn/Portals/0/新成立公司使用系统的申请流程.docx

  3.保监会电子文件传输系统客户端加密机维护申请表
http://www.circ.gov.cn/Portals/0/保监会电子文件传输系统客户端加密机维护申请表.docx

  4.客户端加密机维护申请流程
http://www.circ.gov.cn/Portals/0/客户端加密机维护申请流程.docx