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甘肃省种草种树实施条例

作者:法律资料网 时间:2024-05-29 02:58:57  浏览:8551   来源:法律资料网
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甘肃省种草种树实施条例

甘肃省人大常委会


甘肃省种草种树实施条例
甘肃省人大常委会


(1984年4月15日甘肃省第六届人民代表大会常务委员会第七次会议通过)

目 录

第一章 总 则
第二章 种草种树
第三章 林草管理
第四章 科学研究和教育
第五章 资金管理
第六章 奖励与惩罚
第七章 附 则

第一章 总 则
第一条 种草种树,绿化甘肃,是改变我省面貌、治穷致富的根本大计,是合理调整农业经济结构,恢复生态良性循环的必由之路。根据《中华人民共和国森林法(试行)》和国家有关规定,结合我省实际情况,制定本条例。
第二条 各级人民政府按照实事求是、因地制宜、发挥优势、讲求效益的原则,制订种草种树的总体规划、区域规划和实施计划,全省人民按照规划提出的标准和要求,付诸实施。
各级人民政府制订的种草种树规划和计划,须经同级人民代表大会或它的常务委员会批准,每年向同级人民代表大会或它的常务委员会报告种草种树进展情况。
第三条 各级人民政府要根据批准的种草种树规划和计划,实行逐级承包,签订合同,建立档案,落实责任。要把种草种树任务完成的好坏,作为考核有关领导的一项重要内容。
第四条 种草种树要坚持个人、集体、国家相结合,以户或联户为主的方针,实行草、灌、乔结合,种管并重。
第五条 各级人民政府的畜牧、林业部门,是种草种树的主管机关,它的职责是:
(一)贯彻执行国家有关种草种树的方针、政策、法令;
(二)拟订种草种树的规划、计划,具体组织实施;
(三)指导和监督林草的管护工作;
(四)领导种草种树的科学研究和技术指导;
(五)管理种草种树的资金和物资;
(六)负责种草种树的宣传教育工作,培训技术人才;
(七)调查研究,总结推广经验。
第六条 各级农林部门管理的园艺场(站)、桑园、茶园等,权属关系不变。

第二章 种草种树
第七条 在城镇、农村,在铁路、公路两旁,在河渠两侧,水库周围,以及厂矿、机关、学校、部队和农场、牧场经营的地区,都要按照当地人民政府的规划种草种树。
第八条 凡是便于群众经营的荒山、荒坡、荒沟、荒滩,都要根据群众意愿和经营能力,划给农户种草种树,由县人民政府发给使用证,土地权属集体,林草权归农户,谁种谁有,长期不变,允许继承,其生长物也可以折价转让。
划给农户使用的荒山、荒坡、荒沟、荒滩,要限期种草种树,无正当理由逾期不种的,应无偿收回,划给有经营能力的农户种草种树。
凡是群众不便经营的荒山、荒坡、荒沟、荒滩,可以兴办国营、集体林场,或办国家、集体共同建设的合营林场,收益分成;也可以由农户集资联合大面积承包经营。荒山、荒滩多的地方,允许跨地区承包,用补偿贸易的方式合作开发。
第九条 鼓励农民以户或联户筹资兴办林场、苗圃、果园、桑园、茶园等,发展商品生产。允许从事农业的农户同农业脱钩,专门从事林草生产。
种草种树的专业户、重点户,主要依靠自力更生,国家在物资、资金上给予适当扶持。对专业户、重点户的合法经营权益,任何单位或个人不得侵犯。
第十条 按照适地适草适树的原则,建立种苗基地,做到“自育、自繁、自栽、自种”。国营和集体林、牧场,要繁殖优良草种树种,发挥骨干示范作用。
第十一条 小流域治理要坚持统一规划,综合治理的原则。以户或联户承包治理的工程,国家按规定给的投资、补助,应优先用于种草种树。有关部门在技术上给予指导。
第十二条 国营造林、经营林场都要建立和完善各种形式的生产责任制。场区范围内的空地、苗圃、林地,允许承包到组或职工个人经营管理。国营林场的残次林可以与林场职工签订合同,承包经营;也可以承包给林区附近的农户抚育管理,收益分成。
第十三条 集体所有的林地、果园、桑园、茶园等经济林木和零星树木,可采取:集体经营;折股联营;按股分成;以户或联户经营,收益分成;折价归农户等多种经营形式。
第十四条 在中部干旱地区和地广人稀的地区,应因地制宜地退耕一部分土地,种草种树。有条件的地区,要利用轮歇地、半轮歇地种草,推广粮草套种、间种、复种,实行养种结合,提高耕地的永续生产能力。
第十五条 城镇绿化要纳入城镇建设总体规划和经济发展规划。各地(州、市)、县(市、区)所在地的城镇和单位,绿化工作要先行一步,种草种树的主管机关与辖区内的单位,签订绿化合同,限期完成。
矿山企业要把植树造林纳入基本建设规划,利用矿区空地植树造林,建立用材林基地。所在地的人民政府也可以给矿山企业划一些荒山、荒坡、荒沟、荒滩,发给使用证,用于植树造林。
第十六条 义务植树任务必须按规定完成,保栽保活。义务植树不能顶替国家计划造林任务,也不得享受造林补助费。


第三章 林草管理
第十七条 现有森林、树木、草场、牧草,要严加保护,禁止乱砍滥伐、乱垦滥牧、乱挖滥采。
第十八条 林木采伐要坚持年采伐量不超过年生长量的原则,严格遵守下列规定:
(一)国有林木的采伐,实行全省统一计划,不准层层加码和超计划采伐;
(二)集体用材林在一个生产队范围内,年采伐量五立方米以下的由乡人民政府批准,五立方米以上的由县林业局批准;

(三)机关、团体、部队、学校、厂矿、企业事业单位,对自有林木进行间伐、更新,自行决定;集中连片采伐的报县(市、区)林业部门批准;
(四)城市绿化树木的间伐、更新,一律报有关部门批准;
(五)公路两旁行道树的间伐、更新,在县(市、区)林业部门的指导下进行;
(六)个人对自有零星树木有权进行间伐、采伐,任何单位和个人不得干预;对个人所有的农田防护林、防风固沙林、水土保持林进行采伐,要事先报请乡(镇)人民政府批准。
国家、集体、个人的树木采伐后,必须在当年或次年内及时更新。林业部门负责对更新工作进行监督。
第十九条 对新造幼林、水源涵养林、防风固沙林、特种用途林、母树林及残林迹地要加强管护,有计划地封山育林,确保林木和植被不受破坏。
对划定的护村林、风景林,要专人负责,严加管护。
第二十条 实行大包干责任制以后,农牧民私自开垦的荒地要限期种草种树,逾期不种的应无偿收回,划给有经营能力的农牧户种草种树。国家机关、企业事业单位、部队、农场、学校私自开垦的荒地要坚决退耕,种草种树。
第二十一条 牧区固定到户或联户放牧的草场,谁有谁管谁建设,长期不变,允许继承。牧民在自己管理使用的草场内修建围栏、机井、药浴池、棚圈等设施,任何单位或个人不得干涉。在草场使用权转移时,要合理补偿。
第二十二条 牧区、半牧区要搞好草原建设,改良牧草,扩大人工种草面积,实行封山育草,轮封轮牧,围栏放牧,以草定畜;农区要积极推广种草养畜,提倡圈养,发展站羊。
第二十三条 国有林区木材及半成品由林业部门统一经营管理。供销、轻工、外贸、集体企业等部门需要的各种林木主副产品,根据全省统一计划,产销双方签订合同,由林业部门组织生产,提供货源。
第二十四条 林区农牧民急需的生产生活用材,经个人申请,乡人民政府与当地林业管理部门共同审查批准后,指定地段,在林场人员指导下,采伐自用木材,按规定交纳育林费。
第二十五条 国营林场进行抚育间伐、迹地更新、清林等,应优先吸收林区附近群众参加,林场按规定付给报酬。报酬也可以用间伐、清理出的小径木抵付。
第二十六条 林区内农牧民的烧柴,由林业管理部门和当地人民政府商议,指定地段,固定到户,砍造结合,永续利用。林区附近的农牧民,要充分利用荒山、荒沟、荒坡,种草和营造薪炭林。
第二十七条 建立健全防火组织和制度,建设各种防火设施。严禁在林区、草原野外用火,消除一切火灾隐患。
第二十八条 现有森林、草场权属清楚的,应坚持不变;有协议的,应自觉遵守;有争议的由当地人民政府调解,跨乡、县、地区的报上一级人民政府调解。在纠纷解决之前,双方应维持现状,不准任何一方砍伐有争议的林木和抢牧偷割牧草。

第二十九条 国务院和省人民政府已经公布的自然保护区,要严加保护。州、市、县人民政府确定的自然保护区,要报省人民政府批准。
对城市古树、名木要建立档案和标志,严加保护。
对城市的花园、花坛、树木要认真保护。因建设需要必须砍伐的林木,应报有关部门批准。

第四章 科学研究和教育
第三十条 畜牧、林业科研单位,要坚持科学研究为生产服务的方向,开展林草良种、飞机播种、草场更新、病虫鼠害防治、残次林改造、各种防护林、速生丰产林培育等项目的研究。
第三十一条 省林业厅负责省上重点项目的勘测设计,并对全省林业勘测设计工作进行指导。各县列入种草种树建设项目的工程,都要进行勘测设计,按照设计组织实施。
第三十二条 普及科技知识,推广优良草种树种,严格草籽苗木的检疫。加强牧草、树木病害、虫害、鼠害的防治工作。
第三十三条 各级畜牧、林业部门,要轮训林、牧业干部,举办技术讲座和农(牧)民夜校,组织现场观摩,培养农(牧)民技术员。
办好林、牧业学校。林、牧学校要面向农村,实行定向招生,定向分配。普通中、小学应增加种草种树的教学内容。

第五章 资金管理
第三十四条 建立种草种树专项资金。资金来源:
(一)国家拨给我省林、草建设的各项投资、补助;
(二)各级人民政府每年在地方财政中用于种草种树的资金;
(三)按照规定提取的育林基金或更改资金;
(四)其他用于种草种树的资金。
第三十五条 种草种树专项资金,由省畜牧厅、林业厅会同省计委、财政厅按照种草种树计划和补助标准分期下达到县,当年或翌年检查验收后,按核实的成效面积进行结算。各县可在不超过补助经费总额的前提下,制定当地的补助标准和发放办法。
各级财政、银行部门,要加强对种草种树资金的监督,开支不合理的,财政部门有权拒拨,银行有权拒付。
第三十六条 种草种树的专项资金,主要用于林草建设的重点工程,包括农户在自留山种草种树或联户、专业户承包的荒山,大面积育苗、采种,集中连片的薪炭林基地,迹地更新,草原建设等。

第六章 奖励与惩罚
第三十七条 树立种草种树、爱草爱树的社会风尚。对在种草种树工作中做出优异成绩的单位和个人,予以表扬或奖励。对成绩卓著的干部、技术人员、农民,可分别由省、州(市)、县(市、区)人民政府授予先进工作者和劳动模范称号,并给予晋级或物质奖励。
第三十八条 对违犯本条例有下列行为之一的,依照情节轻重分别给予行政处分、经济制裁,直至追究刑事责任:
(一)对本行政区域和责任区域的乱砍滥伐、破坏草场制止不力的;
(二)弄虚作假,谎报成绩,多报冒领种草种树补助费的;
(三)挥霍浪费、挪用、贪污种草种树资金的;
(四)违反规定超计划采伐的;
(五)盗伐林木或偷割牧草的;
(六)毁林毁草开荒,使林木、草场遭受破坏的;
(七)殴打林草管护人员的;
(八)行贿受贿,里勾外连,使林木、草场遭受破坏的;
(九)破坏林木、草场设施及林草科研设施的;
(十)违反防火规定,引起火灾,使森林、草场遭受严重破坏的;
(十一)有其他破坏行为的。
第三十九条 对蓄意放火烧毁林木、草场,聚众强行乱砍滥伐、抢牧抢割,肆意破坏森林、草场,殴打林草管护人员致伤致残致死的,依法从严惩处。
司法机关对本辖区内发生的破坏森林、草原的重大案件,应认真查究,及时审理,并应向主管部门提出追究有关领导人的责任。
第四十条 省畜牧厅、林业厅可根据本条例规定,会同有关部门制定行政、经济奖励与处罚的具体办法,报省人民政府批准执行。

第七章 附 则
第四十一条 本条例未尽事宜,按照有关规定执行。
第四十二条 凡省内过去颁布的种草种树规章与本条例有抵触的,一律按本条例执行。
第四十三条 本条例自公布之日起施行。



1984年4月15日
下载地址: 点击此处下载
加强审判管理,提高司法效率

漳平法院 叶文炳


司法效率是指司法机关以最快的速度、最低的诉讼成本作出公正的裁判,即“司法效
率的基本要求是充分、合理地运用司法资源,缩短诉讼周期,简化诉讼程序,及时、
有效地维护当事人的合法权益,而当今司法活动中面临的是司法资源设置不近合理,
执法环境不尽人意,法官队伍还不能适应时代的要求,司法效率不很理想等等种种问
题。因此要提高司法效率,首先应明确司法效率在司法活动中它的价值之所在,它和
司法公正又有什么样的内在联系呢?当今如何才能提高司法效率呢?本文就从这三方
面做一些理论探讨。
一、司法效率的含义
所谓效率或曰效益,从经济学的概念讲,它是指以最小的成本投入来获取最大程
度的"收益",该理论导入诉讼领域,便产生了诉讼成本和诉讼效益问题。在司法诉讼
过程中,不论是代表国家的裁判者,还是作为诉讼主体的当事人都在投入一定的人力
、物力。此外,还将投入一定的非物质性成本,即诉讼的非经济价值性的部分,概括
上讲诉讼成本的投入包括经济性的和非经济性的两大部分。那么诉讼的"收益"与之相
适应,也应包括经济性的"收益"和非经济性的"收益"两部分,经济性的"收益"可以用
经济尺度来测量,非经济性的"收益",即非物质性或精神性的收益,是很难用经济标
准来测量的;据此,无论是诉讼的投入,还是诉讼的产出,其测评标准均涉及经济和
非经济的两大价值体系。经济价值方面可分为投入和收益,经民事诉讼为例,作为投
入有:在民事 诉讼的当事
人为起动诉讼程序而向法院交纳的诉讼费,为聘请律师或委托其他诉讼代理人而支付
的费用,为参加诉讼活动耗费的时间和精力……。作为法官为处理民事案件所领取的
工资、福利费用及耗费的时间、精力等。作为收益的有:当事人通过裁判挽回了经济
损失,使财产得已实现,国家通过裁判,挽回了经济损失,直接作为国家财政收入的
部分财产。这些都是因为诉讼成本的投入而产生收益的再现。
非经济价值分为投入和收益两个方面,作为投入有:当事人之间发生纠纷本身以及为
平息纠纷而进行诉讼所受到的社会负面评价和由此导致的自身名誉损失,或者裁判者
因错误的行为引起社会的消极评价而导致信念、威严的损失。非经济性的诉讼成本随
诉讼程序的启动而产生,但不以诉讼结果为转移。作为收益的有:当事人通过正当的
陈述,合法主张及裁判对这些陈述主张的肯定和支持,而获得法律和道义上的赞誉和
认同。法官通过解决民事纠纷,带来了社会安定,国家法律尊严得以树立或回复,弘
扬了社会正义,倡导了社会公德,抑制和疏导了民事纠纷,塑造了公正的形象,坚定
了全社会公正的信念。
二、司法效率与司法公正的关系
从司法效率含义上分析来看,应当说,司法公正和司法效率作为司法追求的两
大价值目标,它们在司法活动中不仅各具有独立的价值,而且彼此具有互为一致的价
值内容。它们的关系是:
1、不讲效率的司法不是公正的司法。从经济因素上分析,一个案件在审限内结
案,并不意味着有效率,因为法律给出的审限是法官审理案件的最大化的诉讼周期,
确切说一个案件应当在保证程序公正条件下,以最短的时间内审结,才能说具有科学
的效率。但即使这样,审判实践中也会出现案件经过一年、两年甚至是更长时间尚未
给出裁判结果的局面。在漫长的诉讼中,当事人各方的利益均处在不稳定状态,同时
法院的诉讼成本也处于不断增加成因中;从非经济因素上分析,一个漫长的诉讼,当
事人除了承受着巨大的心理与物质的压力外,长时间生活在忐忑中,有的当事人甚至
无法忍受冗长诉讼带来的痛苦与无奈。同时,法院的司法权威性、尊严性、公信力度
也都受到极大的影响。依此看来,即使诉讼结果非常之公正,于当事人又有何补?人
们诉诸法院是希望获得司法救济,并且希望其权益尽早得到维护。作为法律的专事部

国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若干具体问题的通知(附英文)

国家税务总局


国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若干具体问题的通知(附英文)
国税发[1994]115号



各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局:

根据《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》的精神,现对外商投资企业改征增值税、消费税后多缴纳税款的退还问题具体明确如下:
一、外商投资企业由于改征增值税、消费税而多缴纳的税款,是指外商投资企业销售货物、提供加工或修理修配劳务,生产、委托加工应税消费品,依照《中华人民共和国增值税暂行条例》和《中华人民共和国消费税暂行条例》及其有关规定计算实际缴纳的税款,超出依照原《中华人
民共和国工商统一税条例(草案)》和国家税务局《关于对小轿车征收特别消费税有关问题的规定》及有关规定计算的应缴纳税款的部分。计算公式为:
当期多缴纳税款=当期实际缴纳的增值税税款+当期实际缴纳的消费税税款—工商统一税税款—特别消费税税款
工商统一税税款是指以外商投资企业当年销售额和销项税额合计数为计税依据,按照国家税务总局涉外税务管理司国税外函[1994]009号《关于贯彻国税函发[1993]152号文件有关问题的通知》所附的工商统一税税目税率表计算出的税款(包括地方附加)。从事批发
、零售业务的外商投资企业,其业务收入一律按3%的税率计算工商统一税税款。
特别消费税税款是指按照当年应税产品数量和国家税务局(89)国税流字第112号《关于对小轿车征收特别消费税有关问题的规定》所列税目、税额和计算方法计算出的税款。
二、外商投资企业既缴纳增值税,又缴纳消费税的,其多缴纳的税款,按照当期实际缴纳的增值税税款或消费税税款占当期实际缴纳的增值税,消费税税款总额的比例,分别计算退还增值税和消费税。计算公式为:
应退增值税税款=当期多缴纳税款
当期实际缴纳的增值税税款
× ------------------
当期实际缴纳增值税和消费税税款总额

应退消费税税款=当期多缴纳税款
当期实际缴纳的消费税税款
× ------------------
当期实际缴纳增值税和消费税税款总额
三、《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》中所说的“1993年12月31日前已批准设立的外商投资企业”是指1993年12月31日前已办理工商登记的外商投资企业;“批准的经营期限”是指工商行政管理部门
批准的经营期限,不包括1994年1月1日以后办理的延长期;“5年”是指从1994年1月1日起至1998年12月31日止。#13四、外商投资企业进口货物所缴纳的增值税、消费税税款超出按照原工商统一税条例的有关规定计算的进口环节应缴纳税款的部分,原则上不予退
还。但是,对于个别的外商投资企业,为生产国内急需或国家鼓励发展的产品,进口生产所需国内市场不能保证供应的原材料、零部件所多缴纳的税款,经国家税务总局批准,可作个案处理。
进口环节工商统一税的计算公式为:
进口环节工商统一税税款=

关税完税价格+关税
-----------×工商统一税税率
1-工商统一税税率
五、外商投资企业生产的货物,销售给出口企业出口的,不予退还因税负增加而多缴纳的税款。
六、外商投资企业应于年度终了后30日内向主管涉外税务机关报送书面申请报告,填写《增值税、消费税税负增加退税申请表》(式样附后),同时附送增值税、消费税完税证复印件,经主管涉外税务机关审核,并报授权税务机关批准后,办理退还税款手续。
七、外商投资企业的年退税额在100万元人民币(含100万元)以上的,由国家税务总局审批;年退税额在100万元人民币以下的,由国家税务总局所属省级分局和计划单列市分局审批。
各省级分局、计划单列市分局,应于年度终了后60天内,将上年度退税情况汇总上报国家税务总局。
八、多缴纳税款的退还,原则上在年终后一次办理。年度退税额较大的,经省级分局、计划单列市分局批准,可按季预退税款,年终清算。个别企业因资金周转确有困难,经国家税务总局批准,可按月预退税款,年终清算。
九、外商投资企业应据实申报退税额,凡发现有申报不实或采取不正当的手段造成多退税的,按《中华人民共和国税收征收管理法》的有关规定处理。
附:
一、增值税、消费税税负增加退税申请表
二、关于小轿车征收特别消费税有关问题的规定
增值税、消费税税负增加退税申请表
( 年度)
纳税人登记号:
纳税人名称: 经济性质:
营业地址: 电 话: 金额单位:万元
------------------------------------
| | | | |工商统一税| |
| 主要货物或 |销售额|增 值 税|消 费 税|-----| 应 退 税 款 |
|应税劳务名称| |实纳税款|实纳税款|税率|税款| |
|------|---|----|----|--|--|-------|
| 1 | 2 | 3 | 4 |5 |6 |7=3+4-6|
|------|---|----|----|--|--|-------|
| | | | | | | |
|------|---|----|----|--|--|-------|
| | | | | | | |
|------|---|----|----|--|--|-------|
| | | | | | | |
|------|---|----|----|--|--|-------|
| 合 计 | | | | | | |
|------|-------------|--|----------|
|主管涉外税务| |备 | |
|机关审核意见| |注 | |
------------------------------------
企业负责人: 财务负责人: 年 月 日填
说明:(1)此表随书面申请报告一并逐级上报。
(2)生产小轿车的外商投资企业,应在此表“工商统一税”一栏后,加“特别消费税”栏,内容包括“税目,”“税款”。

附件:关于对小轿车征收特别消费税有关问题的规定
各省、自治区、直辖市人民政府,国务院各部委,各直属机构:
根据国务院关于加强小轿车销售管理和征收特别消费税的决定,经财政部审查同意,并报经国务院批准,现将对小轿车征收特别消费税的有关事项通知如下:
一、在中华人民共和国境内从事生产和进口小轿车的单位和个人,为特别消费税的纳税义务人(以下简称纳税人),必须依照本规定缴纳特别消费税。
二、小轿车特别消费税税目和税额:
(一)小轿车
1、进口整车,其中:苏联、东欧地区进口的伏尔加每辆一万五千元,拉达每辆一万元,菲亚特126P每辆五千元,其他车每辆七千元;苏联、东欧以外地区进口车每辆四万元。
2、进口散件组装车,其中:天津夏利每辆一万元;其他车每辆二万元。
3、国产车每辆一万元。
(二)吉普车(包括变型车)
1、进口整车,其中:苏联、东欧地区进口的拉达2121、阿罗244每辆五千元;其他进口车每辆三万五千元。
2、进口散件组装车每辆一万五千元。
3、国产车每辆五千元。
(三)面包车(包括工具车)
1、进口整车每辆三万元。
2、进口散件组装车每辆一万元。
3、国产车每辆五千元(今年暂缓征收)。
税目和税额的调整,由国务院确定。
三、特别消费税应纳税额的计算公式:
应纳税额=单位税额×应税产品数量
四、小轿车特别消费税的纳税环节:
境内生产的应税小轿车,由生产者于销售时纳税;生产企业受托加工的,由受托者于交付货物时纳税;生产企业自产自用的,由生产者于交付使用时纳税。
进口的应税小轿车,由进口报关者于进口报关时纳税。
五、纳税人生产销售的小轿车的特别消费税,由纳税人在销售价格之外向购货方收取;纳税人受托加工的小轿车的特别消费税,由纳税人在加工费之外向委托方收取。纳税所收取的小轿车特别消费税应在发票上如实注明,并向税务机关缴纳。
纳税人自产自用的小轿车的特别消费税,由纳税人向税务机关缴纳。
纳税人进口小轿车的特别消费税,由纳税人向代征机关缴纳。缴纳的特别消费税应在销售进口小轿车的价格之外向购货方收取,并在发票上如实注明。
六、小轿车特别消费税的减免:
(一)、出口的应税小轿车免征特别消费税。免税实行“先征后退”的原则,由出口者在报关出口后,退还已征的税款。有关退税手续,比照出口产品退产品税(增值税)的规定办理。
(二)、享有外交特权和豁免的外交代表机构和外交人员,免征小轿车特别消费税。
(三)、国家税务局确定的其他免税。
除上述规定者外,小轿车特别消费税一律不得减税、免税。
七、小轿车特别消费税由税务机关征收,有关征收管理事项,依照《中华人民共和国税收征收管理暂行条例》的规定办理。
进口小轿车的特别消费税由海关代征。
八、征收的小轿车特别消费税上交中央财政。
九、本规定自一九八九年二月一日起施行。其他文件与此有抵触的,按本规定执行。


CIRCULAR ON SOME CONCRETE QUESTIONS CONCERNING REFUNDING THE EXTRATAX PAYMENTS RESULTING FROM THE SWITCH-OVER TO THE LEVY OF VALUE-ADDED TAXAND CONSUMPTION TAX ON ENTERPRISE WITH FOREIGN INVESTMENT

(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 115)

Whole Doc.

To the tax bureau of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
In the spirit of the State Council Circular On Questions Related to
the Provisional Regulations Concerning the Levy of Applicable Value-Added
Tax, Consumption Tax and Business Tax on Foreign-Funded Enterprises and
Foreign Enterprises, questions concerning refunding the extra tax paid by
foreign-funded enterprises after the change-over to the levy of
value-added tax and consumption tax are hereby clarified in detail as
follows;
I. The extra tax paid by foreign-funded enterprises due to
change-over to the levy of value-added tax and consumption tax refers to
the actual tax payment calculated in accordance with the Provisional
Regulations of the People's Republic of China on Value- Added Tax, the
Provisional Regulations of the People's Republic of China on Consumption
Tax and related stipulations for the goods sold, product processing and
labor services provided such as repair, production, and processing taxable
consumer goods on a commission basis by foreign-funded enterprises, that
surpasses the part of payable tax calculated in accordance with the
original Regulations of the People's Republic of China On Consolidated
Industrial and Commercial Tax (Draft), Regulations On Questions Concerning
the Levy of Special Consumption Tax on Sedan Cars issued by the State
Administration of Taxation as well as related stipulations, The
calculation formula is given as follows:

Current extra tax payment
= current actual payment of value - added tax +
current actual payment of consumption tax -
consolidated industrial and commercial tax payment -
special consumer tax payment

The consolidated industrial and commercial tax payment refers to the
tax payment (including local surcharge) worked out in accordance with the
table of tax items and tax rates of consolidated industrial and commercial
tax attached to the Circular On Questions Concerning Implementing the
Document Coded Guo Shui Han Fa [1993] No. 152, a document of the Foreign
Tax Management Department of the State Administration of Taxation coded
Coded Guo Shui Wai Han [1994] No. 009, which is calculated on the basis of
the combined total of the sales volume of the current year and tax on the
sale item. For foreign-funded enterprises engaged in wholesale and retail
sale business, consolidated industrial and commercial tax payment on their
business income is all calculated at a 3 percent rate.
The special consumption tax payment refers to the tax payment worked
out in accordance with the quantity of current taxable products and the
tax items, tax value and calculation methods as listed in the Regulations
on Questions Concerning the Levy of Special Consumption Tax on Sedan Cars,
a document of the State Administration of Taxation, coded (89) Guo Shui
Liu Zi No. 112.

II. For the overly paid tax by the foreign-funded enterprise which
pays both value-added tax and consumption tax, the tax reimbursement for
the value-added tax and consumption tax shall be calculated in accordance
with the proportion of the current value- added tax and consumption tax
actually paid in the total value of the current value-added tax and
consumption actually paid. The calculation formula is given as follows:

Refundable VAT = Current extra tax payment X

Current actual VAT payment
-----------------------------------------------------------
Total value of current actual VAT & consumption tax payment

Refundable consumption tax = current extra tax payment X

current actual payment of consumption tax
-----------------------------------------------------------
Total value of current actual VAT & consumption tax payment

III. "The foreign-funded enterprises approved to be established
before December 31, 1993" as mentioned in the Circular On Questions
Involved in the Provisional Regulations of the State Council Concerning
the Levy of Applicable Value-Added Tax, Consumption Tax and Business Tax
on Foreign-Funded Enterprises and Foreign Enterprises refer to
foreign-funded enterprises which had performed industrial and commercial
registration procedures before December 31, 1993: "The approved
operational period" refers to the operational period approved by the
industrial and commercial administrative department, excluding the period
extended after January 1, 1994; "The five years" refers to the period from
January 1, 1994; "The five years" refers to the period from January 1,
1994 to December 31, 1998.
IV. That part of value-added tax and consumption tax paid for the
imported goods of foreign-funded enterprises that exceed the payable tax
for imports calculated in accordance with relevant stipulations of the
original Regulations Concerning Consolidated Industrial and Commercial Tax
shall not be refunded in principle. However, for the extra tax paid by
individual foreign-funded enterprises for the raw and semi-finished
materials and spare parts and components needed in production but the
supply of which cannot be guaranteed on the domestic market and imported
for the production of products which are urgently needed at home or the
development of which is encouraged by the state, may be dealt with as an
individual case with approval from the State Administration of Taxation.
The formula for calculating consolidated industrial and commercial tax on
imports is given as follows:

Consolidated industrial & commercial tax on imports =

Duty - paid value + tariff
-------------------------------- x
industrial & commercial tax rate

Consolidated industrial & commercial tax rate

V. For the goods produced by foreign-funded enterprise and sold to an
export-oriented enterprise for export, the extra tax payment resulting
from increased tax burden shall not be refunded.
VI. A foreign-funded enterprise shall, within 30 days after the end
of the Year, send a written application report to the competent
foreign-related tax authorities, fill in the Application Form for Tax
Reimbursement Due to Increased VAT and Consumption Tax Burden (attached at
the back), at the same time it shall send a copy of the VAT and
consumption tax paid certificate, after the application has been examined
and verified by the competent foreign-related tax authorities and approved
by the authorized tax authorities, the enterprise shall perform the
procedures for tax reimbursement.

VII. The annual tax reimbursement amount of a foreign-funded
enterprise that exceeds 1 million Yuan (including 1 million Yuan) shall be
examined and approved by the State Administration of Taxation; an annual
tax reimbursement amount that is below 1 million Yuan shall be examined
and approved by the provincial-level sub-bureau and sub-bureau of cities
with independent planning under the State Administration of Taxation.
The various provincial sub-bureaus and sub-bureaus of cities with
independent planning shall, within 60 days after the end of the year,
submit a report on the information about tax reimbursement of the previous
year to the State Administration of Taxation.
VIII. The refunding of extra tax payment shall be handled lump sum in
principle after the end of the year. If the annual tax reimbursement
amount is large, it may be refunded on a quarterly basis and settlement
made at year-end with approval from the provincial-level sub-bureau or
sub-bureau of cities with independent planning. For individual enterprises
which really have difficulty in turnover of funds, with approval from the
State Administration of Taxation, tax can be refunded in advance on a
monthly basis and settlement be made at year end.
IX. A foreign-funded enterprise shall accurately declare the amount
of tax reimbursement, if more tax payment than required resulting from
inaccurate report or the adoption of illegitimate means is discovered, the
matter shall be handled in accordance with the related stipulations of the
Measures of the People's Republic of China for the Collection and
Management of Tax.
Appendices: I. The Application Form of Tax Reimbursement Due to
Increased Value-Added Tax and Consumption Tax Burden
II. Stipulations On Questions Concerning the Levy of Special
Consumption Tax on Sedan Cars Law-5

Appendix I:

Application Form of Tax Reimbursement Due to Increased
Value-Added Tax and Consumption Tax Burdens
(Year)
Registration Number of Tax Payer:
Name of Tax Payer: Economic Nature:
Business Address: Tel: Unit of Money: 10000 Yuan
---------------------------------------------------------------------
Name of Sale Actual Actual Consolidated Refund-able
major volume VAT consumption industrial & tax amount
goods or tax tax commercial
taxable payment payment tax
labor ----------
service Tax Tax
rate payment
-------------------------------------------------------------------
1 2 3 4 5 6 7 = 3 + 4 - 6
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Opinions based on examination & verification
by competent foreign-related Remarks
tax authorities
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Responsible leader Responsible leader Filled on xx day,
of enterprise: of finance: month year
Notes:
I. This written application report shall be submitted to each upper
level
II. Foreign-funded enterprises engaged in the production of sedan
cars shall add a "Special Consumption Tax" Column after the "Consolidated
Industrial & Commercial Tax" Column of this application form, its contents
include "tax items" and "tax payment."

Appendix II:

Regulations On Questions Concerning the Levy of Special Consumption
Tax on Sedan Cars
April 1, 1989 Coded (89) Guo Shui Liu Zi No. 112
To the people's government of various provinces, autonomous regions
and municipalities, to various ministries and commissions and affiliated
institutions directly under the State Council:
In accordance with the State Council decision on strengthening the
management of sales of sedan cars and the levy of special consumption tax,
and having been examined and agreed by the Ministry of Finance and
reported to the State Council for approval, the Circular concerning the
levy of special consumption tax on sedan cars is hereby issued as follows:
I. A unit and individual who engage in the production and import of
sedan cars within the territory of the People's Republic of China are the
tax payers of special consumption tax (hereinafter referred to as tax
payers) who shall pay special consumption tax in accordance with these
Regulations.
II. Items and amounts of special consumption tax on sedan cars:
(1) Sedan cars
1. Imported whole cars, of which Volga imported from the
former Soviet Union and East European Region is taxed 15000 yuan
each, Lada 10000 yuan each, Fiat 126P 5000 yuan each, other cars 7000 yuan
each; cars imported from regions outside the former Soviet Union and
Eastern Europe are taxed 40000 yuan each.
2. Cars assembled with imported parts, of which: Charad of Tianjin is
taxed 10000 yuan each; other cars 20000 yuan each.
3. Domestically produced cars are taxed 10000 yuan each.
(2) Jeeps (including trans-shaped cars)
1. Imported whole cars, of which the Lada 2121, Aro 244
imported from the former Soviet Union and the region of Eastern
Europe are taxed 5000 yuan each, other imported cars 35000 yuan each.
2. Cars assembled with imported parts are taxed 15000 yuan each.
3. China-made cars 5000 yuan each
(3) Coaches (including tool cars)
1. Imported whole cars are taxed 30000 yuan each.
2. Cars assembled with imported parts are taxed 10000 yuan each.
3. China-made cars are taxed 5000 yuan each (the levy of tax is
postponed for the time being this year)
Readjustment of tax items and tax amount is determined by the State
Council.
III. The formula for the calculation of the payable amount of special
consumption tax:

Payable tax amount = unit tax amount x the amount of taxable products

IV. Tax-paying link of special consumption tax on sedan cars: For
taxable sedan cars produced within China, tax is paid by the producer at
the time of selling; for cars processed on a commission basis by the
productive enterprise, tax is paid by the assignee at the time of
delivery; for cars produced by the productive enterprise for its own use,
tax shall be paid by the producer at the time of commissioning of the car.
For imported taxable sedan cars, tax shall be paid by the import
declarant at the time of customs entry.
V. The special consumption tax on the sedan cars produced and sold by
the tax payer shall be collected by the tax payer from the purchaser, with
the selling price excluded; the special consumption tax on the sedan cars
processed by the tax payer on a commission basis shall be collected by the
tax payer from the consignor, with the processing charges excluded. The
tax payer shall accurately indicate on the invoice the special consumption
tax he collects on sedan cars and pay it to the tax authorities.
The special consumption tax on the sedan cars produced by the tax
payer for his own use shall be paid by the tax payer to the tax
authorities.
The special consumption tax on the sedan cars imported by the tax
payer shall be paid by the tax payer to the tax-levying agency. The
special consumption tax thus paid shall be collected from the purchaser,
with the sedan car import price excluded, and shall be accurately
indicated in the invoice.
VI. Reduction and exemption of special consumption tax on sedan cars:
(1) Taxable sedan cars for export are exempt from special consumption
tax. The principle of "levying first and refunding later" is introduced
for tax exemption. The tax already levied shall be refunded after the
exporter has declared export. Related procedures for tax reimbursement
shall be performed in light of the stipulations concerning the refunding
of product tax (value-added tax) for the export products.
(2) Diplomatic agencies and diplomats who enjoy diplomatic privileges
and diplomatic immunities are exempt from especial consumption tax on
sedan cars.
(3) Other tax-free items determined by the State Administration of
Taxation.
Except for the above-mentioned stipulations, special consumption tax
on sedan cars shall, without exception, not be reduced and exempted.
VII. The special consumption tax on sedan cars shall be collected by
tax authorities, related matters concerning the collection and management
shall be handled in accordance with the Provisional Regulations of the
People's Republic of China Concerning the Collection and Management of
Tax.
The special consumption tax on imported sedan cars shall be collected
by the customs on a commission basis.
VIII. The special consumption tax levied on sedan cars shall be
turned over to the central financial department.
IX. These Regulations goes into effect on February 1, 1989, if other
documents contradict these Regulations, these Regulations shall be acted
upon.



1994年4月21日

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