国务院


国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)
国发[1994]10号
1994年2月22日，国务院

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
根据第八届全国人民代表大会常务委员会第五次会议审议通过的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》(以下简称《决定》)，现对外商投资企业和外国企业适用税种等有关问题通知如下：
一、关于外商投资企业和外国企业适用税种问题
根据《决定》的规定，外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》外，还应适用以下暂行条例：
(一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》；
(二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》；
(三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》；
(四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》；
(五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》；
(六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》；
(七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。
在税制改革中，国务院还将陆续修订和制定新的税收暂行条例，外商投资企业和外国企业应相应依照有关条例规定执行。
二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处理问题
(一)1993年12月31日前已批准设立的外商投资企业，由于改征增值税、消费税、营业税增加税负的，由企业提出申请，税务机关审核批准，在已批准的经营期限内，准予退还因税负增加而多缴纳的税款，但最长不得超过5年；没有经营期限的，经企业申请，税务机关批准，在最长不超过5年的期限内，退还上述多缴纳的税款。
(二)外商投资企业既缴纳增值税，又缴纳消费税的，所缴税款超过原税负的部分，按所缴增值税和消费税的比例，分别退还增值税和消费税。
(三)外商投资企业生产的产品直接出口或销售给出口企业出口的，按照《中华人民共和国增值税暂行条例》的规定，凭出口报关单和已纳税凭证，一次办理退税。
(四)外商投资企业因税负增加而申请的退税，原则上在年终后一次办理；对税负增加较多的，可按季申请预退，年度终了后清算。
(五)增值税、消费税的退税事宜由国家税务局系统负责办理，各级国库要认真审核，严格把关。退税数额的计算、退税的申请及批准程序等，由国家税务总局另行制定。
(六)营业税的退税问题，由省、自治区、直辖市人民政府规定。
三、关于中外合作开采石油资源的税收问题
中外合作油(气)田开采的原油、天然气按实物征收增值税，征收率为5%，并按现行规定征收矿区使用费，暂不征收资源税。在计征增值税时，不抵扣进项税额。原油、天然气出口时不予退税。
中国海洋石油总公司海上自营油田比照上述规定执行。
本通知自1994年1月1日起施行。

CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX, CONSUMPTION TAX AND BUSINESS TAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

(State Council: 22 February 1994, Coded Guo Fa [1994] No. 10)

Whole Doc.
To People's Governments of Various Provinces, Autonomous Regions and
Municipalities, Various Ministries and Commissions, and organizations
directly under the State Council:
In line with the Decision on the Provisional Regulations Concerning
Taxation Including Value-Added Tax, Consumption Tax and Business Tax
Applicable to enterprise with foreign investment and Foreign Enterprises
(hereinafter referred to as Decision) examined and approved by the Fifth
Session of the Standing Committee of the Eighth National People's Congress
(NPC), we hereby notify you of the following questions related to tax
categories applicable to enterprise with foreign investment and foreign
enterprises:
I. Questions Concerning Tax Categories Applicable to Enterprise with
Foreign Investment and Foreign Enterprises
In accordance with the stipulations of the Decision, in addition to
the Provisional Regulations On Value-Added Tax of the People's Republic of
China, the Provisional Regulations on Consumption Tax of the People's
Republic of China, the Provisional Regulations On Business Tax of the
People's Republic of China and the Income Tax Law of the People's Republic
of China for Enterprise with Foreign Investment and Foreign Enterprises
which are applicable to enterprise with foreign investment and foreign
enterprises, the following provisional regulations are also applicable to
them:
(I) The Provisional Regulation On Land Value-Added Tax of the
People's Republic of China published by the State Council on December 13,
1993;
(II) The Provisional Regulations On Resources Tax of the People's
Republic of China published by the State Council on December 25, 1993;
(III) The Provisional Regulations On Stamp Duty of the People's
Republic of China published by the State Council on August 6, 1988;
(IV) The Provisional Regulations On Animal Slaughter Tax published by
the Government Administration Council of the Central People's Government
on December 19, 1950;
(V) The Provisional Regulations On Urban Real Estate Tax published by
the Government Administration Council of the Central People's Government
on August 8, 1951;
(VI) The Provisional Regulations On Vehicle and Shipping License Fees
published by the Government Administration Council of the Central People's
Government on September 13, 1951;
(VII) The Provisional Regulations on Contract Tax published by the
Government Administration Council of the Central People's Government on
April 3, 1950.
During the tax system reform, the State Council will continue to
revise and formulate new interim regulations on taxation, enterprise with
foreign investment and foreign enterprises should appropriately implement
the stipulations according to relevant regulations.
II. Questions Concerning the Handling of Increased Tax Burdens on
Enterprise with Foreign Investment Following Changeover to the Collection
of Value-Added Tax, Consumption Tax and Business Tax
(I) Enterprise with foreign investment set up with approval before
December 31, 1993, which have increased tax burdens due to changeover to
the collection of value-added tax, consumption tax and business tax, may
themselves file an application, following examination and approval by the
tax authorities, the extra tax paid as a result of increased tax burdens
may be refunded within the approved period of operation, but the longest
time limit should not exceed five years; enterprises without a time limit
of operation my file an application, following approval from the tax
authorities, the above-mentioned extra tax paid may be refunded within the
period no longer than five years.
(II) Enterprise with foreign investment, which pay both value- added
tax and consumption tax, will have the value-added tax and consumption tax
respectively refunded for the part of taxes that exceed the original tax
burden, in accordance with the proportions of value-added tax and
consumption paid.
(III) Enterprise with foreign investment which directly export or
export through export-oriented enterprises to which they sell their
products shall perform the procedures for lump-sum refunding in accordance
with the stipulations of the Provisional Regulations On Value-Added Tax of
the People's Republic of China and by their export bill of entry and
evidence of tax payments.
(IV) AN enterprise with foreign investment which applies for tax
reimbursement because of increased tax burden may, in principle, perform
the procedures lump sum after year end; those who have more increased tax
burden may apply for reimbursement in advance on a quarterly basis, the
account can be cleared after year end.
(V) Departments under the State Administration of Taxation are
responsible for handling the matter of the reimbursement of value- added
tax and consumption tax, state treasury at all levels should make careful
examination and verification to ensure that refunding is done according to
prescribed regulations. The State Administration of Taxation is
responsible for separately lay down stipulations concerning the
calculation of the amount of tax refunded, the application for refund of
duty and the procedures for approval.
(VI) The people's governments of various provinces, autonomous
regions and municipalities are responsible to lay down stipulations
concerning the reimbursement of business tax.
Questions Concerning Taxation Related to Sino-Foreign Cooperative
Exploitation of Oil Resources.
Value-added tax shall be levied in kind at a 5 percent rate on the
crude oil and natural gas jointly exploited from the oil (gas) fields by
China and foreign companies, and mining area use fees shall be charged in
accordance with current stipulations, resource tax is not collected for
the time being. While calculating and levying value-added tax, the tax
amount of receipts will not be deducted, no tax will be refunded for the
export of crude oil and natural gas.
The offshore self-managed oilfields of the China Offshore Oil
Corporation shall implement the Circular in accordance with the
above-mentioned stipulations.
This Circular goes into effect from January 1, 1994.


国家教育委员会


关于在委属建筑设计研究院（室）试行技术经济责任制的规定

1985年8月26日，国家教委


我委所属各建筑设计研究院（下简称“设计院”）及建筑设计室（下简称“设计室”）自1979年陆续恢复或建立以来，已发展成为拥有将近700名职工的、高中级技术人员比例较大的、能够承担校内校外设计任务的一支技术队伍。几年来，各设计院（室）一直以高等学校的教学、科研用房及生活用房为主攻方向。各设计院在承担设计任务的同时，还结合设计工作完成了一定的土建教学与科研任务，使土建系的教学与科研工作更加密切地与生产实践相结合；今后还应积极参加社会上一些重要工程的设计，以进一步提高设计水平。
目前在设计院（室）的管理工作上存在的主要问题是：各设计院一方面领取事业费，一方面又收取部分工程的设计费；该收的一部分设计费未收，该上交主管部门的未上交。各设计室则一般还都按纯事业单位进行管理，未收设计费。在内部管理上，多数设计室还未实行承包经济责任制，设计人员的积极性还未充分调动起来。这些都是与当前改革的形势不相适应的。
为了进一步调动学校、设计单位及广大设计人员的积极性，提高工效，提高设计水平，根据国务院国发〔1984〕123号《关于改革建筑业和基本建设管理体制若干问题的暂行规定》及国家计委、财政部、劳动人事部计设〔1983〕1022号《关于勘察设计单位试行技术经济责任制的通知》，现就委属各设计院（室）试行技术经济责任制的有关问题作如下规定：
一、委属各设计院在学校中按部、处、系一级单位建制；各设计室按基建处下的科一级单位建制。
二、各设计院（室）均执行技术经济责任制，即对外收取设计费，对内实行承包经济责任制。各设计院（室）对所承担的全部校内、校外设计任务均收取设计费，并从设计费收入中支付原由教育事业费开支的费用。
三、各设计院承担校内、校外工程设计时，均按国家计委颁发的全国统一取费标准取费。设计室的主要任务是承担本校工程的设计，有余力时也可以承担少量校外工程的设计，承担校内、校外工程设计时均按全国统一取费标准取费。
四、为了便于各设计院所在学校土建类其他系及专业（如道路、桥梁、给排水、暖通、水工等）的教学与科研工作密切联系实际，这些系和专业可以从事设计的，报经我委进行资格认证以后，也可以对内对外承担一定的设计任务，并纳入设计院的业务范围。收取的设计费应纳入设计院的总收入，并按设计院的统一分成办法上交并留用。
五、从设计院（室）的总收入中扣除实际支出的事业费（包括原由教育事业费开支的费用）、3％的工商税及10％的业务技术开发费〔用于本院（室）的标准设计、业务建设、技术情报及人员培训等〕后即为盈余。盈余的5％上交我委基建局，主要用于组织编制本行业的标准、定额、规范和评选优秀设计等活动；95％由设计院（室）留成和上交学校。
对于设计院，盈余的50％上交学校作为校长基金及设计院更新大型装备之用，45％由设计院留成，并按4∶3∶3的比例安排生产发展基金、职工集体福利基金及个人奖励基金。
设计室的规模较小，完成生产任务有一定局限，因此，盈余部分的95％如何分成，由学校基建处报请学校领导根据具体情况研究确定，并报我委备案。设计室的留成部分，仍按上述4∶3∶3的比例安排。
设计院（室）发给设计人员个人的奖金必须与个人完成设计的数量质量挂钩，不搞平均主义。要加强思想政治工作，控制奖金发放的数量。
设计院（室）是学校的一个事业单位，由于尚未全面实行企业化管理，其办公、生活用房及职工福利附属用房等仍由学校统一安排。在留成部分的使用上，学校应给设计院（室）以较大的自主权。
六、各设计院（室）对内执行承包经济责任制的关键是要建立并健全计划管理、技术管理及岗位责任制等项制度，并制定进行内部考核的各项技术经济指标。各设计院（室）的管理制度、考核指标、全年设计生产计划、教学工作计划及科研计划等均应及时报我委备案。
七、本规定自1985年7月1日起试行。