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广西实施《中华人民共和国红十字会法》办法

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广西实施《中华人民共和国红十字会法》办法

广西壮族自治区人大常委


广西实施《中华人民共和国红十字会法》办法

(2002年12月3日广西壮族自治区第九届人民代表大会常务委员会第三十三次会议通过)


《广西壮族自治区实施<中华人民共和国红十字会法>办法》已由广西壮族自治区第九届人民代表大会常务委员会第三十三次会议于2002年12月3日通过,现予公布,自2003年1月1日起施行。

广西壮族自治区人民代表大会常务委员会
2002年12月3日




第一条为了保护人的生命和健康,促进红十字事业的发展,根据《中华人民共和国红十字会法》及有关法律、法规,结合本自治区实际,制定本办法。


第二条县级以上按行政区域设立的红十字会是从事人道主义工作的社会救助团体,具有社会团体法人资格,依照《中华人民共和国红十字会法》及本办法履行职责,独立自主地开展工作。


第三条本自治区区域内的公民和社会组织,承认《中国红十字会章程》并交纳会费的,可以自愿参加红十字会,成为红十字会个人会员或团体会员。


第四条县级以上人民政府对本地区红十字会给予支持、资助和监督,提供必要的场所、设备等工作条件,保障红十字会依法履行职责;红十字会协助当地人民政府开展与其职责有关的活动。


有关行政管理部门应当在各自的职责范围内为红十字会开展工作创造条件。行业红十字会和基层红十字会所在的行业和单位应当为其开展工作给予支持。


全社会都应当关心和支持红十字事业。


第五条红十字会使用白底红十字标志。红十字标志的使用范围和办法应当依照《中华人民共和国红十字标志使用办法》的规定执行,其他任何组织和个人不得滥用红十字标志。


第六条自治区红十字会遵循独立、平等、互相尊重的原则,发展同香港、澳门、台湾地区红十字会以及外国地方红十字会和红新月会的友好合作关系。


第七条县级以上按行政区域建立地方各级红十字会。根据实际工作需要配备的专职工作人员(工勤人员除外),参照《国家公务员暂行条例》进行管理。


各行业和乡镇、街道、企事业单位和学校等根据需要可建立红十字会组织,并配备专职或者兼职工作人员。


上级红十字会指导下级红十字会的工作。地方红十字会指导所在行政区域行业红十字会和基层红十字会的工作。


第八条各级红十字会可以成立红十字志愿工作者组织,吸收热心为红十字会工作的社会各界人士为志愿工作者,协助红十字会开展工作。


第九条各级红十字会履行下列主要职责:


(一)宣传、贯彻、执行《中华人民共和国红十字会法》及有关法律、法规;


(二)开展救灾的准备工作,筹措、储备救灾救助款物;对自然灾害和突发事件中的伤病人员和其他受害者进行救助;


(三)组织开展群众性卫生救护培训,普及自救互救知识和防病知识,提高群众自救能力,组织群众参加现场救护;


对容易发生意外伤害的行业的有关人员进行现场救护培训;


(四)组织红十字志愿工作者参与社区服务;


(五)参与输血献血工作,推动无偿献血;


(六)指导学校建立红十字会组织,开展红十字青少年活动;


(七)兴办与红十字会宗旨相符合的社会福利事业;


(八)建立造血干细胞捐献者资料库;参与推动人体器官捐献工作;


(九)按照中国红十字会总会的部署,参加国际人道主义救援工作;


(十)开展寻人服务等其他人道主义活动;


(十一)遵照国际红十字与红新月运动的基本原则,完成同级人民政府和上级红十字会委托事宜。


第十条自治区红十字会依法建立红十字基金会。


红十字会接受国内外捐赠的款物用于社会救助、公益事业和红十字事业。


红十字会在处分捐赠款物时,应当尊重捐赠者的意愿,并接受捐赠者的监督。


第十一条救灾救助工作结束后剩余的款物,根据其来源,在征得捐赠者同意或者上级红十字会批准后,可用于灾区恢复重建或者转为红十字会备灾之用。


第十二条红十字会对不适合救灾救助的募捐物资,经征得捐赠者同意,报请上级红十字会批准,可以调剂为适合救灾救助的款物,并接受捐赠者和上级红十字会的监督。


第十三条各级人民政府应将红十字会经费列入年度预算,专款专用。


红十字会经费的其他来源:


(一)红十字会会员缴纳的会费;


(二)接受国内外组织和个人的捐赠;


(三)红十字会动产、不动产的收入;


(四)其他收入。


第十四条县级以上红十字会可以开展救灾救助募捐活动。


可采取劝募、义演、义卖以及兴办大型活动等形式进行募捐;可在机场、车站、宾馆、商场、公园、货币兑换处等公共场所设置红十字募捐箱进行募捐;可以设立用于救灾救助的物资募集接收点。


第十五条对储存、转运、使用救灾物资过程中所产生的附加费用,由受益地方人民政府统筹解决。


第十六条各级红十字会兴办的与其宗旨相符的社会福利事业,各级人民政府应当予以扶持,并按有关规定给予优惠待遇。


第十七条红十字会接受国内外援助或者捐赠用于救助和公益事业的物资、设备,公安、交通、铁路、民航、税务、海关等部门应当按照国家规定优先办理有关手续,并依法给予减免税和按有关规定减免相关费用。


第十八条佩戴红十字标志执行人道主义救助任务的人员,有优先使用公用通讯和公共交通运输工具的权利。


在自然灾害和突发事件中,执行救灾救助任务并标有红十字标志的人员、物资和交通工具有优先通行的权利,车辆免缴通行费。


县级以上红十字会配备的标有红十字标志的救灾救助专用交通工具,享受有关优惠的规定。


第十九条新闻媒体应当积极宣传有关红十字事业的法律、法规;对红十字会开展人道主义救助活动的宣传,应给予支持。


第二十条红十字会应当建立健全经费审查监督制度、财务管理制度、经费来源和使用情况以及救灾救助物资的发放情况等报告制度,依法接受审计部门的审计和上级红十字会的检查监督。


第二十一条红十字会的财产和其他合法权益受法律保护。


任何组织和个人不得侵占、挪用红十字会的财产。侵占、挪用红十字会经费、财产以及捐赠款物的,按照有关法律、法规规定处理。不按规定处分红十字会分发的救灾救助款物的,上级红十字会通报当地人民政府。有关的负责人和责任人员,应当承担相应的责任。


第二十二条任何组织和个人,不得拒绝、阻碍红十字会工作人员依法履行职责。


在自然灾害和突发事件中,阻碍红十字会工作人员依法履行职责的,由公安机关依照《中华人民共和国治安管理处罚条例》的有关规定予以处罚;构成犯罪的,依法追究刑事责任。


第二十三条违反《中华人民共和国红十字标志使用办法》及本办法规定,滥用红十字标志的,红十字会有权要求其停止使用;拒绝停止使用的,红十字会可以提请人民政府按照有关法律、法规的规定予以处理。


第二十四条红十字会工作人员应当依法履行职责。对徇私舞弊、玩忽职守、索贿受贿、贪污挪用救灾款物的,给予行政处分;构成犯罪的依法追究刑事责任。


第二十五条对在人道主义救助工作中作出突出贡献的单位和个人,由县级以上人民政府或者红十字会给予表彰、奖励。


第二十六条本办法自2003年1月1日起施行。


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中华人民共和国增值税暂行条例(附英文)

国务院


中华人民共和国增值税暂行条例(附英文)

1993年12月13日,国务院

第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳增值税。
第二条 增值税税率:
(一)纳税人销售或者进口货物,除本条第(二)项、第(三)项规定外,税率为17%。
(二)纳税人销售或者进口下列货物,税率为13%:
1.粮食、食用植物油;
2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品;
3.图书、报纸、杂志;
4.饲料、化肥、农药、农机、农膜;
5.国务院规定的其他货物。
(三)纳税人出口货物,税率为零;但是,国务院另有规定的除外。
(四)纳税人提供加工、修理修配劳务(以下简称应税劳务),税率为17%。
税率的调整,由国务院决定。
第三条 纳税人兼营不同税率的货物或者应税劳务,应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的,从高适用税率。
第四条 除本条例第十三条规定外,纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务),应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式:
应纳税额=当期销项税额-当期进项税额
因当期销项税额小于当期进项税额不足抵扣时,其不足部分可以结转下期继续抵扣。
第五条 纳税人销售货物或者应税劳务,按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额,为销项税额。销项税额计算公式:
销项税额=销售额×税率
第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用,但是不包括收取的销项税额。
销售额以人民币计算。纳税人以外汇结算销售额的,应当按外汇市场价格折合成人民币计算。
第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额。
第八条 纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务),所支付或者负担的增值税额为进项税额。
准予从销项税额中抵扣的进项税额,除本条第三款规定情形外,限于下列增值税扣税凭证上注明的增值税额:
(一)从销售方取得的增值税专用发票上注明的增值税额;
(二)从海关取得的完税凭证上注明的增值税额。
购进免税农业产品准予抵扣的进项税额,按照买价和10%的扣除率计算。进项税额计算公式:
进项税额=买价×扣除率
第九条 纳税人购进货物或者应税劳务,未按照规定取得并保存增值税扣税凭证,或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的,其进项税额不得从销项税额中抵扣。
第十条 下列项目的进项税额不得从销项税额中抵扣:
(一)购进固定资产;
(二)用于非应税项目的购进货物或者应税劳务;
(三)用于免税项目的购进货物或者应税劳务;
(四)用于集体福利或者个人消费的购进货物或者应税劳务;
(五)非正常损失的购进货物;
(六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
第十一条 小规模纳税人销售货物或者应税劳务,实行简易办法计算应纳税额。
小规模纳税人的标准由财政部规定。
第十二条 小规模纳税人销售货物或者应税劳务的征收率为6%。
征收率的调整,由国务院决定。
第十三条 小规模纳税人销售货物或者应税劳务,按照销售额和本条例第十二条规定的征收率计算应纳税额,不得抵扣进项税额。应纳税额计算公式:
应纳税额=销售额×征收率
销售额比照本条例第六条、第七条的规定确定。
第十四条 小规模纳税人会计核算健全,能够提供准确税务资料的,经主管税务机关批准,可以不视为小规模纳税人,依照本条例有关规定计算应纳税额。
第十五条 纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。组成计税价格和应纳税额计算公式:
组成计税价格=关税完税价格+关税+消费税
应纳税额=组成计税价格×税率
第十六条 下列项目免征增值税:
(一)农业生产者销售的自产农业产品;
(二)避孕药品和用具;
(三)古旧图书;
(四)直接用于科学研究、科学试验和教学的进口仪器、设备;
(五)外国政府、国际组织无偿援助的进口物资和设备;
(六)来料加工、来件装配和补偿贸易所需进口的设备;
(七)由残疾人组织直接进口供残疾人专用的物品;
(八)销售的自己使用过的物品。
除前款规定外,增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第十七条 纳税人兼营免税、减税项目的,应当单独核算免税、减税项目的销售额;未单独核算销售额的,不得免税、减税。
第十八条 纳税人销售额未达到财政部规定的增值税起征点的,免征增值税。
第十九条 增值税纳税义务发生时间:
(一)销售货物或者应税劳务,为收讫销售款或者取得索取销售款凭据的当天。
(二)进口货物,为报关进口的当天。
第二十条 增值税由税务机关征收,进口货物的增值税由海关代证。
个人携带或者邮寄进境自用物品的增值税,连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第二十一条 纳税人销售货物或者应税劳务,应当向购买方开具增值税专用发票,并在增值税专用发票上分别注明销售额和销项税额。
属于下列情形之一,需要开具发票的,应当开具普通发票,不得开具增值税专用发票:
(一)向消费者销售货物或者应税劳务的;
(二)销售免税货物的;
(三)小规模纳税人销售货物或者应税劳务的。
第二十二条 增值税纳税地点:
(一)固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的,应当分别向各自所在地主管税务机关申报纳税;经国家税务总局或其授权的税务机关批准,可以由总机构汇总向总机构所在地主管税务机关申报纳税。
(二)固定业户到外县(市)销售货物的,应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明,向其机构所在地主管税务机关申报纳税。未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明,到外县(市)销售货物或者应税劳务的,应当向销售地主管税务机关申报纳税;未向销售地主管税务机关申报纳税的,由其机构所在地主管税务机关补征税款。
(三)非固定业户销售货物或者应税劳务,应当向销售地主管税务机关申报纳税。
(四)进口货物,应当由进口人或其代理人向报关地海关申报纳税。
第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。
纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以一日、三日、五日、十日或者十五日为一期纳税的,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。
第二十四条 纳税人进口货物,应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第二十五条 纳税人出口适用税率为零的货物,向海关办理出口手续后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货物的退税。具体办法由国家税务总局规定。
出口货物办理退税后发生退货或者退关的,纳税人应当依法补交已退的税款。
第二十六条 增值税的征收管理,依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第二十七条 对外商投资企业和外国企业征收增值税,按照全国人民代表大会常务委员会的有关决定执行。
第二十八条 本条例由财政部负责解释,实施细则由财政部制定。
第二十九条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国增值税条例(草案)》、《中华人民共和国产品税条例(草案)》同时废止。

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX

(State Council: 13 December 1993)

Whole Doc.
Article 1
All units and individuals engaged in the sales of goods, provision of
processing, repairs and replacement services, and the importation of goods
within the territory of the People's Republic of China are taxpayers of
Value-Added Tax (hereinafter referred to as 'taxpayers'), and shall pay
VAT in accordance with these Regulations.
Article 2
VAT rates:
(1) For taxpayers selling or importing goods, other than those
stipulated in items (2) and (3) of this Article, the tax rate shall be
17%.
(2) For taxpayers selling or importing the following goods, the tax
rate shall be 13%:
I. Food grains, edible vegetable oils;
II. Tap water, heating, air conditioning, hot water, coal gas,
liquefied petroleum gas, natural gas, methane gas, coal/charcoal products
for household use;
III. Books, newspapers, magazines;
IV. Feeds, chemical fertilizers, agricultural chemicals,
agricultural machinery and covering plastic film for farming;
V. Other goods as regulated by the State Council.
(3) For taxpayers exporting goods, the tax rate shall be 0%,
except as otherwise stipulated by the State Council.
(4) For taxpayer providing processing, repairs and replacement
services (hereinafter referred to as 'taxable services'), the tax rate
shall be 17%.
Any adjustments to the tax rates shall be determined by the State
Council.
Article 3
For taxpayers dealing in goods or providing taxable services with
different tax rates, the sales amounts for goods or taxable services with
different tax rates shall be accounted for separately. If the sales
amounts have not been accounted for separately, the higher tax rate shall
apply.
Article 4
Except as stipulated in Article 13 of these Regulations, for
taxpayers engaged in the sales of goods or the provision of taxable
services (hereinafter referred to as 'selling goods or taxable services'),
the tax payable shall be the balance of output tax for the period after
deducting the input tax for the period. The formula for computing the tax
payable is as follows:
Tax payable=Output tax payable for the period-Input tax for the
period If the output tax for the period is less than and insufficient to
offset against the input tax for the period, the excess input tax can be
carried forward for set-off in the following periods.
Article 5
For taxpayers selling goods or taxable services, the output tax shall
be the VAT payable calculated based on the sales amounts and the tax rates
prescribed in Article 2 of these Regulations and collected from the
purchasers. The formula for computing the output tax is as follows:
Output tax=Sales amount x Tax rate
Article 6
The sales amount shall be the total consideration and all other
charges receivable from the purchasers by the taxpayer selling goods or
taxable services, but excluding the output tax collectible.
The sales amount shall be computed in renminbi. The sales amount of
the taxpayer settled in foreign currencies shall be converted into
renminbi according to the exchange rate prevailing in the foreign exchange
market.
Article 7
Where the price used by the taxpayer in selling goods or taxable
services is obviously low and without proper justification, the sales
amount shall be determined by the competent tax authorities.
Article 8
For taxpayers who purchase goods or receive taxable services
(hereinafter referred to as 'purchasing goods or taxable services'), VAT
paid or borne shall be the input tax.
The amount of input tax that can be credited against the output tax,
other than the situations specified in Paragraph 3 of this Article, shall
be restricted to the amount of VAT payable as indicated on the following
VAT credit document:
(1) VAT indicated in the special VAT invoices obtained from the
sellers;
(2) VAT indicated on the tax payment receipts obtained from the
customs office. The creditable input tax for the purchasing of tax exempt
agricultural products is calculated based on a deemed deduction rate at
10% on the actual purchasing price. The formula for calculating the input
tax is as follows:
Input tax = Purchasing price x Deduction rate
Article 9
Where taxpayers purchasing goods or taxable services have not
obtained and kept the VAT credit document in accordance with the
regulations, or the VAT payable and other relevant items in accordance
with the regulations are not indicated on the VAT credit document, no
input tax shall be credited against the output tax.
Article 10
Input tax on the following items shall not be credited against
the output tax:
(1) Fixed assets purchased;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax exempt items;
(4) Goods purchased or taxable services used for group welfare or
personal consumption;
(5) Abnormal losses of Goods purchased;
(6) Goods purchased or taxable services consumed in the production of
work-in-progress or finished goods which suffer abnormal losses.
Article 11
Small-scale taxpayers engaged in selling goods or taxable services
shall use a simplified method for calculating the tax payable.
The criteria for small-scale taxpayers shall be regulated by the
Ministry of Finance.
Article 12
The rate leviable on the small-scale taxpayers selling goods or
taxable services shall be 6%.
Any adjustment to the leviable rate shall be determined by the State
Council.
Article 13
For small-scale taxpayers selling goods or taxable services, the tax
payable shall be calculated based on the sales amount and the leviable
rate prescribed in Article 12 of these Regulations. No input tax shall be
creditable. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount x leviable rate
The sales amount shall be determined in accordance with the
stipulations of Article 6 and Article 7 of these Regulations.
Article 14
Small-scale taxpayers with sound accounting who can provide accurate
taxation information may, upon the approval of the competent tax
authorities, not be treated as small-scale taxpayers, The tax payable
shall be computed pursuant to the relevant stipulations of these
Regulations.
Article 15
For taxpayers importing goods, tax payable shall be computed based on
the composite assessable price and the tax rates prescribed in Article 2
of these Regulations. No tax will be credited. The formulas for computing
the composite assessable price and the tax payable are as follows:
Composite assessable price
=Customs dutiable value + Customs Duty + Consumption Tax
Tax payable = Composite assessable price x Tax rate
Article 16
The following items shall be exempt from VAT:
(1) Self-produced agricultural products sold by agricultural
producers;
(2) Contraceptive medicines and devices;
(3) Antique books;
(4) Importation of instruments and equipment directly used in
scientific research, experiment and education;
(5) Importation of materials and equipment from foreign governments
and international organizations as assistance free of charge;
(6) Equipment and machinery required to be imported under contract
processing, contract assembly and compensation trade;
(7) Articles imported directly by organizations for the disabled for
special use by the disabled;
(8) Sale of goods which have been used by the sellers. Except as
stipulated in the above paragraph, the VAT exemption and reduction items
shall be regulated by the State Council. Local governments or departments
shall not regulate any tax exemption or reduction items.
Article 17
For taxpayers engaged in tax exempt or tax reduced items, the sales
amounts for tax exempt or tax reduced items shall be accounted for
separately. If the sales amounts have not been separately accounted for,
no exemption or reduction is allowed.
Article 18
For taxpayers whose sales amounts have not reached the VAT minimum
threshold stipulated by the Ministry of Finance, the VAT shall be exempt.
Article 19
The time at which a liability to VAT arises is as follows:
(1) For sales of goods or taxable services, it is the date on which
the sales sum is received or the documented evidence of right to collect
the sales sum is obtained.
(2) For importation of goods, it is the date of import declaration.
Article 20
VAT shall be collected by the tax authorities. VAT on the importation
of goods shall be collected by the customs office on behalf of the tax
authorities.
VAT on self-used articles brought or mailed into China by individuals
shall be levied together with Customs Duty. The detailed measures shall be
formulated by the Tariff Policy Committee of the State Council together
with the relevant departments.
Article 21
Taxpayers selling goods or taxable services shall issue special VAT
invoices to the purchasers. Sales amounts and output tax shall be
separately indicated in the special VAT invoices.
Under one of the following situations, the invoice to be issued shall
be an ordinary invoice rather than the special VAT invoice:
(1) Sale of goods or taxable services to consumers;
(2) Sale of VAT exempt goods;
(3) Sale of goods or taxable services by small-scale taxpayers.
Article 22
The place for the payment of VAT is as follows:
(1) Businesses with a fixed establishment shall report and pay tax
with the local competent tax authorities where the establishment is
located. If the head office and branch are not situated in the same county
(or city), they shall report and pay tax separately with their respective
local competent tax authorities. The head office may, upon the approval of
the State Administration for Taxation or its authorised tax authorities,
report and pay tax on a consolidated basis with the local competent tax
authorities where the head office is located.
(2) Businesses with a fixed establishment selling goods in a
different county (or city) shall apply for the issuance of an outbound
business activities tax administration certificate from the local
competent tax authorities where the establishment is located and shall
report and pay tax with the local competent tax authorities where the
establishment is located. Businesses selling goods and taxable services in
a different county (or city) without the outbound business activities tax
administration certificate issued by the local competent tax authorities
where the establishment is located, shall report and pay tax with the
local competent tax authorities where the sales activities take place. The
local competent tax authorities where the establishment is located shall
collect the overdue tax which has not been reported and paid to the local
competent tax authorities where the sales activities take place.
(3) Businesses without a fixed base selling goods or taxable services
shall report and pay tax with the local competent tax authorities where
the sales activities take place.
(4) For importation of goods, the importer or his agent shall report
and pay tax to the customs office where the imports are declared.
Article 23
The VAT assessable period shall be one day, three days, five days,
ten days, fifteen days or one month. The actual assessable period of the
taxpayer shall be determined by the competent tax authorities according to
the magnitude of the tax payable of the taxpayer; tax that cannot be
assessed in regular periods may be assessed on a
transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period and a monthly return shall be filled with any balance of
tax due settled within ten days from the first day of the following month.
Article 24
Taxpayers importing goods shall pay tax within seven days after the
issuance of the tax payment certificates by the customs office.
Article 25
taxpayers exporting goods with the applicable 0% tax rate shall, upon
completion of export procedures with the customs office, apply for the tax
refund on those export goods to the tax authorities on a monthly basis
based on such relevant documents as the export declaration document. The
detailed measures shall be formulated by the State Administration for
Taxation.
Where the return of goods or the withdrawal of the customs
declaration occurs after the completion of the tax refund on the export
goods, the taxpayer shall repay the tax refunded according to the laws.
Article 26
The collection and administration of VAT shall be conducted in
accordance with the relevant regulations of the Republic of China on Tax Collection and Administration> and these
Regulations.
Article 27
The collection of VAT from foreign investment enterprises and foreign
enterprises shall be conducted in accordance with the resolutions of the
standing Committee of the National People's Congress.
Article 28
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 29
These Regulations shall come into effect from January 1, 1994, Draft Regulations of the People's Republic of China on Value- Added Tax>
and the Tax> promulgated by the State Council on September 18, 1984 shall be
repealed on the same date.


丹东市引进资金奖励办法

辽宁省丹东市人民政府


丹东市引进资金奖励办法



(丹东市人民政府1998年9月3日发布.)

第一条 为了进一步拓宽引进资金的渠道,鼓励社会各界显我市经济建设引进国内外资金,促

进丹东经济的发展,制定本办法。

第二条 集体或个人通过非职务关系引荐中外投资者为我市提供无偿捐赠、借款、贷款或投资

举办企业、开发产业、发展事业的,均可按本办法的规定予以奖励。

第三条 集体或个人引进无偿 无息资金的,奖金按引进资金总额的10%计算,由接受资金方出

资,一次性付清。

第四条 集体或个人引进有偿无息资金的,奖金按引进资金总额的5%计算,由接受方出资,一

次性付清。

第五条 集体或个人引进有偿有息资金的奖金按借款利率的高低分别计算。其中,借款利率等

于同期银行贷款基准利率的,奖金为引进资金总额的1%;利率于同期银行基准利率的,每降低1%,

增加资金总额的0.5%的奖金,由接受方出资,一次性付清。

第六条 集体或个人引进补偿贸易或对外加工装配项目的,奖金按合同确定补偿金额或工缴费

的1%计算,由接受补偿贸易、加工装配项目的企业出资,在合同履行后一次性付清。

第七条 集体或个人引荐投资者来我市举办合资、合作经营企业的,奖金按投资者实际金额

(包括生产设备的折价)的1%计算,由我市参与合资、合作经营方出资在项目竣工投产后一次付

清。

第八条 集体或个人引荐投资者来我市举办独资企业的奖金按投资者实际投资额的0.5%计算,并

非项目竣工运营后,按瞀级次由财政一次性支付。

第九条 集体或个人为我市引进资金的,应在项目提出时与奖金支付单位签订协议,并到当地

公证部门办理公证手续。公证部门对每项奖励协议收取公证费不得超过10元。

第十条 引进资金奖励的具体实施细则,由市招商办会同有关部门制定。

第十一条 本办法应用中的具体问题由丹东高招商办负责解释。

第十二条 本办法自发布之日起施行。市政府1993年4 月27日发布的《丹东市引进国内资金中

介收入支付暂行办法》(丹政发[1993]23号)和1995年9月15日发布的《丹东市引进外资奖励办法》

(丹政发[1995]77号)同时废止。