关于出口产品退税几个具体问题的补充规定(附英文)
国家税务局
关于出口产品退税几个具体问题的补充规定(附英文)
1989年6月15日,国家税务局
为了正确贯彻出口产品退税政策,针对目前执行中存在的问题,对出口退税若干具体规定作如下补充:
一、对国家禁止出口的产品,如有出口,不予退税。
二、进料加工复出口产品按以下规定计算退税:
(一)对加工复出口属于增值税征税范围的产品,在计算退税时,应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
(二)对加工复出口属于产品税征税范围并按综合退税率退税的产品,在计算退税时,应扣除进口料、件在进口环节已减免的税款;对属于产品税征税范围而按产品税税率退税的产品。在计算退税时,对其所用进口料、件已减免的税款不作扣除。
(三)计算扣除已减免进口料、件税款的公式如下:
扣除税款=(进口料、件的到岸价×外汇人民币牌价+实纳关税+实纳产品税或增值税+口岸费用)×进口料、件的产品税适用税率或增值税的扣除税率-进口环节实纳产品税、增值税
(四)进料加工复出口产品所用进口料、件的减免税金额,原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大,生产周期长,一次扣除确有困难的,经主管出口退税的税务机关批准,可根据实际情况,在退税时分期扣除。
(五)对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的,在计算退税时,应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品,各地应当按照产品的实际税负核定退税率,据以计算退税。外贸企业提供不了有关资料或者实际税负不清的,按照不高于5%的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用,不予退税。
五、对工贸与外贸企业互相委托出口的产品,在申报退税时,必须提供“代理出口产品证明”;对委托两个以上企业共同办理出口代理业务的,受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章,方可据以办理退税。
六、对于代理出口的产品,应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务,如明确规定将税款退给代理者的,可退税给代理方,委托方不得办理退税。
七、两个以上企业联营出口的产品,由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的,在申请退税时必须提供生产企业开具的发票;从外贸系统内部调拨产品出口的,每个调拨环节都必须在调拨单上分别列明进货原价和费用;税务机关可以根据外贸公司(包括工贸公司)提供的上述凭证,确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的,凡提供不出生产企业发票的,一律按不低于15%的费用扣除率计算退税;对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的,主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税,其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时,出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的,可用信函等形式向生产企业所在地的税务机关进行调查,有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更,其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的,以本规定为准。
ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS
(Promulgated on June 15, 1989, No 269)
Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.
关于印发《南方雨雪冰冻灾害地区建制镇供水设施灾后恢复重建技术指导要点》的通知
建设部
关于印发《南方雨雪冰冻灾害地区建制镇供水设施灾后恢复重建技术指导要点》的通知
建村[2008]58号
江苏省、浙江省、安徽省、江西省、河南省、湖北省、湖南省、广东省、广西自治区、四川省、贵州省、云南省、陕西省、甘肃省、青海省、宁夏自治区、新疆自治区建设厅,上海市建设交通委、重庆市建委,新疆生产建设兵团建设局:
根据《国务院批转煤电油运和抢险抗灾应急指挥中心关于抢险抗灾工作及灾后重建安排报告的通知》(国发[2008]6号),我部组织专家对有关省建制镇供水设施损害与抢修情况进行了调查,结合相关技术规范、标准,编制了《南方雨雪冰冻灾害地区建制镇供水设施灾后恢复重建技术指导要点》,现印发给你们,请尽快转发到基层建设主管部门和有关水厂及设计施工单位,指导建制镇供水设施的恢复重建。
中华人民共和国建设部
二○○八年三月六日
南方雨雪冰冻灾害地区建制镇供水设施灾后恢复重建技术指导要点
1 指导思想
1.1 认真贯彻落实国务院关于灾后恢复重建工作的总体部署和要求,以对人民群众高度负责的精神,切实加强领导,统筹安排,调度一切力量,全力以赴,突出重点,尽快恢复建制镇正常供水,保障人民群众的生活生产需要。
1.2 立足当前、兼顾长远、统筹规划,各部门紧密配合,按轻重缓急,分步实施。各地政府要充分发挥灾后恢复重建工作的主导作用,以供水单位为主体,积极利用国家支持政策,组织多方力量进行建制镇供水设施的恢复重建。
1.3 要进一步核实供水设施受灾情况,加强对灾害安全隐患的排查工作,及时发现和解决问题。
1.4 要根据当地的经济社会发展水平,因地制宜,首先恢复现有供水设施供水能力,适当提高供水设施新建的建设标准,增强抵御雨雪冰冻等极端自然灾害和各种风险的能力。
1.5 按照《建筑法》、《建设工程质量管理条例》等法律法规和国家基本建设程序的要求,对设计、施工、验收等各方面加强管理,保障供水设施恢复重建的工程质量。
2 取水工程
2.1 饮用水源应按国家现行有关规定采取保护措施,设置水源保护范围。保护区范围内严禁建设任何可能危害水源水质的设施和一切有碍水源水质的行为。以地下水做为饮用水源时,应建立取水泵房,设置围墙、大门、标识牌。
2.2 因冰雪融化产生的山体滑坡、矿液外渗等问题,严重影响原有水源质量的,应尽快启用或寻找替代水源。
2.3 取水设施的恢复应采取相应措施,便于取水输水管路和水泵的放空。
3 处理设施
3.1 水厂的灾后恢复重建应根据原水水质、设计生产能力、处理后的水质要求及运行经验,对原有工艺流程进行评估论证。原处理工艺不合理的,应先改进处理工艺后再实施重建。
3.2 生活饮用水必须消毒。抢修期间由于消毒设备损坏时,可采用漂白粉消毒,漂白粉的储存要防止受潮失效。采用二氧化氯、液氯等消毒方式的消毒间,重建时应预留临时保温或取暖的设施,如采用散热器等无明火方式取暖。
3.3 使用库存较长的设施及器材时,应对外观、尺寸、性能等方面进行评估后,再确定是否使用。需要新购的设施及器材应根据安全供水、抗冻性能、施工维护管理、经济造价等经过技术经济比较后采购。
3.4 构筑物间的连接管道应采用埋地、保温包裹等措施,闸阀应采用修建闸阀井等措施,构筑物的恢复重建宜考虑设置放空措施,成套供水处理设施应在设备制造厂的指导下安装。
3.5 恢复重建后水厂宜根据经济水平,配备有效的水质化验设备,出水水质应达到国家饮用水水质标准。
4 输配设施
4.1 根据建制镇的特点,因灾受损供水管网应以尽快恢复供水为首要目标。对已经毁坏的管材、管件、闸阀、仪表等供水器材宜先因地制宜的进行局部检修、更换,供水管网严重损坏的可明敷临时的供水管网,先行恢复供水。
4. 2 供水管网重建工作要科学、务实,根据当地经济水平,兼顾增强抗灾能力,经过综合评估后,因地制宜地提出输配设施全面修整或重建方案。加强对管线设计方案、施工图的审查工作,重点审查建设规模与管线布局的合理性,管道连接方式及主要工程材料的选型是否科学、经济,管道转弯处的处理方式与管道埋设深度等是否合理。
4.3 埋地管道优先采用PE塑料管、柔性接口的PVC-U塑料管或柔性接口的球墨铸铁管。一户一表的进户管道优先采用PP-R塑料管。DN800以上的管道,可选用球墨铸铁管、PCCP管、钢管等,优先选用PCCP管;DN200~DN800的,可选用球墨铸铁管、钢管、优质PE管及DN400以上的预应力水泥管等,优先选用球墨铸铁管及球墨铸铁配件;DN200~DN100的,可选用优质PE管、钢管、钢塑复合管等,优先选用优质PE管,高一等级的PE配件;DN100以下的,可选用钢塑复合管、优质塑料管等,优先选用钢塑复合管,钢塑配件。
4.4 供水器材选购要符合相关产品的国家、行业标准,宜优先选用规模企业的合格产品。对原来库存期较长的物资、器材要对外观、尺寸、性能等方面先行评估再行确定是否使用。
4.5 供水管网及器材安装与施工要符合《室外给水设计规范》(GB50013-2006)、《给水排水管道工程施工及验收规范》(GB50269-97)等相关标准、规程、规范的要求。
4.5.1 供水管道应埋地敷设。原则上,在道路、绿化带、人行道等下的,要按规范要求考虑车辆荷载;有防冻要求的,应埋设在冰冻线以下,否则需做防冻处理。当在岩石、架空等不宜埋地敷设时,应采用相应的防冻和防护措施,如上埋覆土、保温包裹、外表防护等。
4.5.2 PE塑料管道的焊接应按照生产企业提供的操作规程、规范进行,并根据天气条件适当调整,要加强施工培训,加强过程控制,保证管道系统的安全,施工条件恶劣地方可采用柔性接口方式或电熔管件连接方式。
4.5.3 管道敷设时,其转弯半径不得超过其有关要求,并根据所选用管材的有关要求,在适当位置加支撑处理。
4.5.4 金属管道施工时要进行内外防腐处理。
4.5.5 水表、水表箱宜暗埋设置或设置在室内、避风处等位置,并有防冻保护措施。水表以容易排净表内积水的方式安装,如立式安装,设置泄水阀。
4.6 供水管网须设置空气阀,并在管网最低处以及各段的最低处宜设置泄水阀。
5 运行管理
5.1 受灾停电停水期间,应尽快将取水管道与取水设施、水厂构筑物与连接管、供水管网与配水管路等整个供水系统内的水放空,防止冰冻损坏。
5.2 供水设施受灾抢修期间,各级加压设备应采用“负荷由低逐步提高”的原则进行运行,防止恢复供水后水压过高引起供水设施二次损害。
5.3 长时间断电的水厂恢复供电后,应按照水厂操作规程对各供水机电设施进行检查和试运行;对主要输水管线进行检查,特别是进气排气阀门应能正常动作;在各主要系统均能正常使用后再投入带负荷运行。
5.4 供水设施恢复运行后,要加强检查更新输配设施。
5.4.1 阀门出现拉裂现象的,除更换优质阀门外,可在适当位置加装伸缩器;DN300以上的,必须在阀门井内加装伸缩器。
5.4.2 管道埋设较浅的,可适当增加覆土深度。
5.4.3 管道埋设时间长,管道质量差,已出现或易出现漏水事件的,且管道本身质量已影响管网的安全运行,可根据当地经济情况,制定年度更换或改造计划,有目的地进行更新改造。
5.4.4 水表出现故障的,需集中采购国家认可、质量过关的优质水表进行更换
5.5 供水设施恢复运行后,要排查受损管道,加强检漏工作,并及时修复漏点。
5.6 供水设施全面恢复重建后,各地加强日常运营管理,建立保障安全供水的长效机制。应根据当地受灾与重建情况,修改和完善运行管理技术规程,进行运行管理人员培训,增强职工防冻抗冻意识,提高应急处理能力。
6 应急预案
6.1 建立健全有关应急管理制度,建立灾害应急领导小组,确立应急预案责任人,确保应急处理反应及时,信息畅通,措施得力。
6.2 取水泵房和水厂的供电宜采用双回路电源,有条件的地区,应按照最大单位设备用电负荷设置柴油发动机等备用动力设施。经天气预报得知将要发生极端低温天气时,应检查备用电源或柴油发动机的运行状况及柴油的储备量。
6.3 备用应急水源。考察确定符合水源要求的1~2个应急备用水源,并采取相应保护措施。制定应急水源在灾害时临时启用的供水方案。
6.4 储备应急物资。确保储备足够的混凝剂、消毒剂、柴油等应急物资,尽可能增加清水池的蓄水量。