山西省泉域水资源保护条例
山西省人大常委会
山西省泉域水资源保护条例
山西省人民代表大会
（1997年9月28日山西省第八届人民代表大会常务委员会第三十次会议通过）
第一条 为加强泉域水资源的保护和管理，合理开发利用泉域水资源，根据有关法律、法规的规定，结合本省实际，制定本条例。
第二条 本条例所称泉域水资源是指岩溶泉水的补给、径流和排泄范围内的地表水、地下水。
第三条 在本省晋祠、兰村、娘子关、辛安、神头、郭庄、古堆、柳林、延河、三姑、坪上、马圈、天桥、洪山、龙子祠、霍泉、水神堂、城头会和雷鸣寺泉域范围内从事开发、利用、保护和管理泉域水资源的活动，均适用本条例。
第四条 泉域水资源保护应遵循统一规划、分级管理、全面保护、合理开发、持续利用的原则，实现经济效益、社会效益、环境效益的统一。
第五条 各级人民政府应加强对泉域水资源保护和管理工作的领导，采取有效措施，实现泉域水资源的良性循环和合理开发。
第六条 县级以上水行政主管部门主管泉域水资源的保护和管理工作，其所属的泉域水资源管理机构，负责泉域水资源保护和管理的具体工作。
县级以上地矿、城建、计划、林业、环保等有关部门，按照各自的职责，协同同级水行政主管部门负责有关的泉域水资源保护和管理工作。
第七条 各级人民政府对保护和管理泉域水资源做出显著成绩的单位和个人，给予表彰或奖励。
第八条 各泉域按下列分工管理：
跨市（地）的泉域由省水行政主管部门主管，泉域所在地的市（地）、县（市、区）水行政主管部门配合管理；跨县（市、区）的泉域由市（地）水行政主管部门主管，泉域所在地的县（市、区）水行政主管部门配合管理；其他的泉域由所在县（市、区）水行政主管部门管理。
省水行政主管部门主管的泉域，根据需要，可委托有关的市（地）水行政主管部门管理。
第九条 各泉域边界范围由省水行政主管部门会同省地矿行政主管部门根据泉域水文地质构造和岩溶地下水的补给、径流、排泄条件确定，并划定各泉域重点保护区，报省人民政府批准发布。
各泉域范围及其重点保护区，由水行政主管部门组织测绘成图，并建立保护标志和档案资料。
第十条 在泉域的重点保护区内，禁止下列行为：
（一）擅自打井、挖泉、截流、引水；
（二）将已污染含水层与未污染含水层的地下水混合开采；
（三）在泉水出露带进行采煤、开矿、开山采石和兴建地下工程；
（四）新建、改建、扩建与供水设施和保护水源无关的建设项目；
（五）倾倒、排放工业废渣和城市生活垃圾、污水及其他废弃物。
第十一条 在重点保护区以外的泉域范围内，应遵守下列规定：
（一）控制岩溶地下水开采；
（二）合理开发孔隙裂隙地下水；
（三）严格控制兴建耗水量大或对水资源有污染的建设项目；
（四）不得利用渗坑、渗井、溶洞、废弃钻孔等排放工业废水、城市生活污水，倾倒污物、废渣和城市生活垃圾。
第十二条 开发利用泉域水资源，须进行科学考察和调查评价，并制定泉域水资源开发利用规划。
泉域水资源开发利用规划，由水行政主管部门会同有关部门编制，报同级人民政府批准，并报上一级水行政主管部门备案。
经批准的规划是开发利用泉域水资源的基本依据。
第十三条 泉域水资源的开发利用，须优先满足城乡居民生活用水，统筹兼顾农业、工业用水和其他用水需要，兼顾地区之间的利益，保护泉域生态环境，发挥水资源的综合效益，不得损害公共利益和他人的合法权益。
第十四条 在泉域范围内新建、改建、扩建工程项目，建设单位须持有环境保护行政主管部门和主管该泉域的水行政主管部门批准的对泉域水环境影响的评价报告，计划部门方可立项。
第十五条 对严重破坏岩溶地下水系统、危及岩溶地下水续存的采矿活动，根据影响程度，由水行政主管部门会同地矿行政主管部门报请同级人民政府批准，采取限采、停采或封闭矿井措施。
第十六条 任何单位从事生产经营活动，造成泉域水资源污染的，必须采取有效措施，限期治理。
第十七条 在泉域范围内取水，须依照国务院发布的《取水许可制度实施办法》和有关规定，办理取水许可审批手续。
第十八条 泉域取水实行总量控制，不得超过规划确定的可开采总量，并应符合井点总体布局和取水层位的要求。在超采区和禁止取水区，禁止新打水井取用地下水。
第十九条 根据泉域水资源变化情况和开发利用状况，经县级以上人民政府批准，水行政主管部门可对泉域内取水许可证持有人的取水量予以核减或限制，并可采取并网合用、封闭停用等措施。
凡因新建取水工程或重新分配水量对原取水户的合法权益造成不利影响的，新取水户或受益单位应采取补救措施或予以补偿。
第二十条 任何单位和个人不得擅自转让取水许可证、取水权，不得私自买卖水资源。需要变更取水权的，须到水行政主管部门办理变更审批手续，重新办理取水许可证。
第二十一条 经批准直接提取地下水的企事业单位，应按规程负责地下水水位、水量、水质监测，并将监测资料报水行政主管部门和地矿、城建、环保行政主管部门。
新建、改建、扩建日取水量一万吨以上的建设项目，须在建设的同时，建立水源水位、水量、水质监测设施。
第二十二条 进行水文地质勘探，须持有地矿行政主管部门颁发的勘探许可证，并到同级水行政主管部门备案。勘探结束后，除须留作长期监测和科学实验的钻孔外，其他钻孔应限期封闭。未经水行政主管部门批准，禁止将勘探孔变更为水源井。
水行政主管部门协助地矿行政主管部门对泉域内地质勘探进行监督。
第二十三条 采矿排水应按技术规程进行，水行政主管部门有权进行监督检查。
采矿排水须到水行政主管部门办理登记手续，并缴纳水资源费。具体收费办法，由省人民政府制定。
第二十四条 任何单位和个人都有保护泉域水资源的义务，并有权对违法开发、取用、污染、破坏泉域水资源的行为进行检举和控告。
第二十五条 违反本条例有下列行为之一的，由水行政主管部门或其委托的泉域水资源管理机构责令停止违法行为，采取补救措施，赔偿损失，并可处以五千元以上五万元以下的罚款：
（一）在泉域重点保护区内擅自打井、挖泉、截流、引水的；
（二）在泉域重点保护区内将已污染含水层与未污染含水层混合开采的；
（三）在泉水出露带采煤、开矿、开山采石和兴建地下工程的；
（四）在超采区和禁止取水区新打水井取用地下水的；
（五）未经批准，将勘探孔变更为水源井的。
第二十六条 转让取水许可证的，由水行政主管部门或其委托的泉域水资源管理机构吊销取水许可证，没收非法所得。
第二十七条 违反本条例有下列行为之一的，由水行政主管部门或其委托的泉域水资源管理机构责令限期纠正违法行为，情节严重的，报县级以上人民政府批准，吊销其取水许可证：
（一）非法买卖水资源、擅自转让取水权的；
（二）拒绝提供取水量测定数据等有关资料或者提供假资料的；
（三）新建、改建、扩建日取水量一万吨以上的建设项目，未按规定建立水位、水量、水质监测设施的；
（四）拒不执行水行政主管部门作出的取水量核减或限制决定的。
第二十八条 采矿排水企业不按规定办理排水登记手续，不缴纳水资源费的，由水行政主管部门或其委托的泉域管理机构责令改正，限期办理登记手续，缴纳水资源费。并视情节轻重处以应缴纳水资源费三至五倍的罚款。
第二十九条 当事人对行政处罚决定不服的，可以在接到处罚决定书之日起十五日内，向作出处罚决定机关的本级人民政府或者上一级行政主管部门申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以直接向人民法院起诉。当事人逾期
不申请复议或者不向人民法院起诉又不履行处罚决定的，由作出处罚决定的机关申请人民法院强制执行。
第三十条 阻挠行政主管部门工作人员依法执行公务的，由其所在单位或其上级主管机关给予行政处分；违反《中华人民共和国治安管理处罚条例》的，由公安机关予以处理；构成犯罪的，依法追究刑事责任。
第三十一条 负责管理泉域水资源的有关行政主管部门工作人员玩忽职守、滥用职权、徇私舞弊的，由其所在单位或其上级主管机关给予行政处分；构成犯罪的，依法追究刑事责任。
第三十二条 本条例所列泉域以外的其他泉域，可根据当地水资源保护和管理需要，参照本条例执行。
第三十三条 本条例具体应用中的问题，由省人民政府负责解释。
第三十四条 本条例自1998年1月1日起施行。
1997年9月28日
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
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｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ 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
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
Total
-------------------------------------------------------------------
Opinions based on examination & verification
by competent foreign-related Remarks
tax authorities
-------------------------------------------------------------------
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
