关于做好2003年度烟叶标准样品审定、制作工作的通知
国家烟草专卖局科教司 中国烟叶生产购销公司
关于做好2003年度烟叶标准样品审定、制作工作的通知
国烟科监[2003]37号
各有关省、区、市烟草专卖局(公司)科教工作主管部门,各有关省级烟叶公司(处):
今年四月中旬,国家局(总公司)组织对福建、湖南、广东、广西和江西等五省、区2003年度烟叶国家基准标样进行了审定,原定4月下旬继续组织对其余烟叶产区的烟叶国家基准标样进行审定,但由于受到突如其来的“非典”疫情影响,目前不宜集中审定烟叶标准样品。为了不误农时,保证烟叶收购工作正常进行,确保收购烟叶质量,国家局(总公司)决定尚未审定2003年度烟叶标准样品的烟叶产区,要根据当地的实际情况,在确保抗“非典”措施切实到位的前提下,原则上以省为单位,按照烟叶国家标准的文字规定,并参照2002年度国家局(总公司)审定的烟叶国家基准标样,自行组织本年度烟叶标准样品的审定和制样工作,现将有关工作部署通知如下:
1、目前,全国抗“非典”工作已到决战阶段,党中央、国务院高度重视农村的抗“非典”工作,要求各部门、各地区要采取切实有效的措施,严防“非典”疫情向农村传播。我们要坚决贯彻、落实党中央、国务院的总体要求和部署,以对国家、对人民高度负责的态度,积极配合地方政府认真做好防范“非典”工作,切不可麻痹大意。
2、烟叶标准样品的审定和制样工作直接关系到国家、行业、当地政府和烟农各方面的利益,有关省(区、市)要从实践“三个代表”的高度,按照党中央、国务院“一手抓抗击‘非典’,一手抓经济建设”的总体要求,认真做好今年烟叶标准样品的审定和制样工作,确保烟叶标准样品质量,促进今年收购和工商交接烟叶质量的进一步提高,保证烟草行业的稳定、健康发展。
3、各地在审定、制作烟叶标准样品过程中,要始终坚持把抗“非典”工作放在首位,要按照当地政府和防疫部门的要求,采取切实有效措施严防“非典”传播,确保不发生新的疫情;部分受“非典”疫情影响严重而不能组织跨地区烟叶标准样品审定的地区,应以分公司为单位,依照烟叶国家标准文字规定和2002年度审定的烟叶标准样品进行制作,确保制作样品的质量。
4、各有关省级局科教工作主管部门、烟叶公司和质检站要密切配合,认真组织做好烟叶样品审定工作。烟叶标准样品的审定要严格按规定的程序进行,严禁高出或降低标准。
5、各地在审定烟叶标准样品时要充分发挥全国烟草标准化技术委员会农业分技术委员会委员的作用,要实行主审员负责制,确保工作质量。
6、各有关省级局在烟叶标准样品的审定及制作过程中,要一如既往地加强与当地技术监督局的密切协作,共同做好有关工作。
7、有关省级局完成本年度烟叶标准样品审定工作后,要及时将有关情况和审定结果报国家局科教司和中国烟叶生产购销公司,同时要向本省(区、市)烟叶公司、烟草质检站和全国烟草质检中心各提供一套标准样品备查。
国家烟草专卖局科教司
中国烟叶生产购销公司
2003年5月20日
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录(第六批)的通知废止
根据《中华人民共和国工商统一税条例》第二条、第八条,《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条,《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条,以及中国政府同外国政府缔结的税收协定的有关规定,现对外国
企业常驻代表机构的征税问题,作如下规定:
一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联络、咨询、服务活动,凡没有营业收入、服务收入的,不征收工商统一税、企业所得税。
常驻代表机构接受中国境内企业的委托,在中国境外从事代理业务,其活动主要是在中国境外进行的,所取得的收入不征税。
二、常驻代表机构有下列收入的,应当征税:
(一)常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务,在中国境内从事联络洽谈、介绍成交,所收取的佣金、回扣、手续费;
(二)常驻代表机构为其客户(包括其总机构客户)在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务,由客户按期定额付给的报酬或者按代办事项业务量付给的报酬;
(三)常驻代表机构在中国境内为其他企业从事代理业务,为其他企业之间的经济贸易交往从事联络洽谈、居间介绍,所收取的佣金、回扣、手续费。
三、常驻代表机构从事联络洽谈、居间介绍所收取的佣金,在合同中载明佣金金额的,按合同规定的金额计算征税;在合同中没有载明佣金金额,不能提供准确的证明文件和正确申报佣金收入额的,可以由当地税务机关参照一般佣金水平,按介绍成交额核定相应的金额计算征税。其中
属于本规定第二条第一项所列情况,在一项代理业务中,有一部分工作是由其总机构在中国境外进行的,应由常驻代表机构申报并提出有关凭证资料,报送当地税务机关核定其应在中国申报纳税的金额。
四、常驻代表机构从事代理业务或居间介绍所收取的佣金、回扣、手续费,属于《工商统一税税目税率表》列举征税项目的,可以减按5%的税率征税。应征收的企业所得税,除了能够提供准确的成本、费用凭证,正确计算应纳税所得额的以外,应按照《中华人民共和国外国企业所得
税法施行细则》第二十四条规定,核定利润率,暂以业务收入额的15%为应纳税的所得额,计算征收所得税。
五、本规定所称“企业”,包括“公司”、“经济组织”。
六、本规定由财政部负责解释。
七、本规定自一九八五年度起施行。(附英文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-
TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-
SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated by
the Ministry of Finance on May 15, 1985)
The following Provisions are formulated in accordance with the provisions
of Articles 2 and 8 of The Regulations of the People's Republic of China
on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax
Law of the People's Republic of China for Foreign Enterprises and Articles
2 and 4 of the Rules for the Implementation thereof, and Article 9 of the
Interim Provisions of the State Council Concerning the Administration of
Resident Representative Offices of Foreign Enterprises, and the relevant
provisions of the tax treaties concluded between the Chinese Government
and foreign government in respect of issues concerning the imposition of
tax on resident representative offices of foreign enterprises:
1. Resident representative offices that conduct market surveys, provide
business information and perform other business liaison, consultation and
services activities on behalf of their head offices and for which no
business income or service income is received, shall not be subject to the
consolidated industrial and commercial tax or enterprise income tax.
Resident representative offices, appointed by enterprises within China to
act as agents outside China, and whose activities are performed
principally outside China, shall not be subject to tax on the income
derived there-from.
2. The following incomes of resident representative offices shall be
subject to tax:
(1) the commissions, rebates and service fees received by resident
representative offices on behalf of their head offices in respect of the
performance of agency assignments outside China for other enterprises and
for liaison negotiations and intermediary services within China;
(2) remuneration paid by clients according to a fixed scale during a
specified or the amount for representative services in respect of the
undertaking of market surveys, liaison work, receiving or collecting
business information and rendering of consultancy services within China by
resident representative offices for their clients (including clients of
their head offices);
(3) commissions, rebates and service fees received by resident
representative offices when engaging in business within China as agents
for other enterprises or in respect of the performance of liaison,
negotiation or intermediary services for economic and trade transactions
between other enterprises.
3. Tax in respect of liaison, negotiation or intermediary services
rendered by a resident representative office shall, if the amount of the
commission is specified clearly in the contract, be calculated and imposed
on the amount specified in the contract; if the amount of commission is
not specified clearly in the contract, and no accurate supporting
documents or correct report of the amount of commission income can be
provided, the local tax authorities may, by reference to a general level
of commission and the amount of business realized from the intermediary
services, determine an appropriate amount of commission as the basis on
which to calculate and impose taxes. In cases as mentioned in (1) of
Article 2 of these Provisions, where part of the agency services is
performed by its head office outside China, the resident representative
office shall report and submit relevant certificates and documents to the
local tax authorities for evaluation and determination of the amount of
commission which shall be subject to the filing of tax returns and payment
of tax in China.
4. Commission, rebates and service fees received by resident
representative offices in respect of performance of agency or intermediary
services that fall into the categories of taxable items listed in the
Schedule of Taxable Items and Tax Rates of the Consolidated Industrial and
Commercial Tax, shall be subject to the consolidated industrial and
commercial tax at a reduced rate of 5%. In cases where the enterprise
income tax shall be levied, the tax shall be assessed on the taxable
income calculated exactly from documents provided by the taxpayer as to
costs and expenses; where no such documentation is available, the tax
shall be assessed on the taxable income calculated on the basis of an
appropriate rate of profit, provisionally determined at 15% of the
business revenue in accordance with the provisions of Article 24 of the
Rules for the Implementation of the Income Tax Law of the People's
Republic of China for Foreign Enterprises.
5. "Enterprise" as mentioned in these Provisions encompasses
"corporation", "company" and "economic organization".
6. The Ministry of Finance shall be responsible for the interpretation of
these Provisions.
7. These Provisions shall come into force as of January 1, 1985.
1985年5月5日