印发江门市区招商引资奖励暂行办法的通知
广东省江门市人民政府
印发江门市区招商引资奖励暂行办法的通知
江府［2003］49号
蓬江、江海、新会区人民政府，市直各单位：
现将《江门市区招商引资奖励暂行办法》印发给你们，请认真贯彻执行。
江门市人民政府
二○○三年十月二十日
江门市区招商引资奖励暂行办法
为了广泛调动招商引资积极性，全面提高招商引资水平，加快市区经济发展，特制定本暂行办法。
第一条 奖励对象
除招商引资职能部门人员外，凡为江门市高新区、蓬江区、江海区从五邑地区以外引进第一产业、第二产业(工业项目)和本市鼓励发展的第三产业类投资项目者(下称“引资者”,包括社会团体组织和各界人士)，均为本暂行办法的奖励对象。
第二条 奖项与标准
一、引资贡献奖。凡经市招商引资领导小组审定为对成功引进投资新项目发挥重要作用的引资者，在引进项目正式投产后，按投产时实际到位资金总额(指地价款、基建投入和设备购置费)的6‰给予奖励。
二、引资信息奖。对首位提供投资项目信息而该项目又成功引进的，按上述标准的10%计算奖励。
三、其他项目奖。对引进其他特殊行业的，按不低于上述标准实行个案处理。
第三条 奖金来源
一、江门市人民政府设立招商引资奖励专项资金，每年由市本级（含市高新区）和蓬江、江海两区财政共同筹集，列入当年财政预算。
二、在蓬江、江海两区财政局设立专户，兑付奖金，年终由市与蓬江区、江海区按共享收入基本分享比例分担并结算。
三、市财政局、市招商局和两区共同负责对专户的监督。每年年终由市招商局将奖励情况向市招商引资领导小组作出专题书面报告。
第四条 奖金申请、审核
一、每年6月和12月分别为招商引资奖励申请集中受理时间。
二、经市高新区、蓬江区、江海区初审(初审包括审查和确定引资者及投资总额)，报市招商局和市财政局审核，由市招商引资领导小组审定，即行兑付奖金。
第五条 本办法由市招商局负责解释。
第六条 新会区可参照本办法施行。
本办法自2003年10月1月起施行。市政府过去颁发的招商引资奖励办法终止执行。
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国税发[1994]205号
各省、自治区、直辖市国家税务局，各计划单列市国家税务局：
关于外商投资企业期初库存已征税款的处理问题，经研究，现通知如下：
一、外商投资企业生产出口产品所涉及的1994年期初库存所含的已征税款（以下简称“已征税款”）不得抵扣，应计入产品成本处理。
外商投资企业生产的产品既有内销，又有出口的，应单独核算出口产品的已征税款；不能单独核算或划分不清的，按内销产品和出口产品销售额的比例划分确定。
二、外商投资企业由于改征增值税、消费税而多缴纳税款需给予返还的，其应多缴纳的税款数额先抵扣已征税款。抵扣完以后，多缴纳的税款部分再根据国税发〔1994〕115号《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴纳税款若干具体问题的通知》的有关
规定给予返还。
三、外商投资企业改征增值税、消费税后，没有多缴税款的，其期初库存已征税款在没有新的规定之前，仍按财政部、国家税务总局（94）财税字第019号《关于增值税一般纳税人1994年期初存货已征税款计算和处理问题的补充通知》的规定办理。
四、各级主管税务机关要对外商投资企业申报的1994年期初库存已征税款进行认真审核，并建立审批制度。纳税人申报的已征税款未经主管税务机关审核的，一律不得处理。凡弄虚作假、扩大或虚报已征税款，造成不缴或少缴应纳税款的，取消已征税款的抵扣资格，并按《中华人
民共和国税收征收管理法》有关偷税的规定处理。
五、具体操作办法由各省、自治区、直辖市国家税务局和各计划单列市国家税务局根据上述原则制定，并报国家税务总局备案。
CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF THE TAX ALREADYLEVIED RELATED TO STOCK IN THE EARLY PERIOD AFTER CHANGE-OVER TO THECOLLECTION OF VALUE-ADDED TAX AND CONSUMPTION TAX ON ENTERPRISE WITHFOREIGN INVESTMENT
(State Administration of Taxation: 15 September 1994 Coded GuoShui Fa [1994] No. 205)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning:
After studying the question concerning the handling of the already
levied tax in stock in the early period related to enterprise with foreign
investment, we hereby notify you of the following:
I. The already collected tax (hereinafter referred to as "already
levied tax") contained in the 1994 initial stock involved in the export
products produced by enterprise with foreign investment cannot be deducted
but rather should be included in and handled as the product cost.
When the products produced by an enterprise with foreign investment
include both for internal sales and for export; the already levied tax on
the export products shall be calculated separately; products that cannot
be calculated separately or cannot be clearly divided, they shall be
divided and determined in accordance with the proportion of sales volume
between products for internal sales and products for export.
II. When the extra tax paid by an enterprise with foreign investment
due to the change-over to the levy of value-added tax and consumption tax
needs to be refunded, the amount of the extra tax payment should be
deducted first from the already levied tax, after the already levied tax
is all deducted, the extra tax payment shall be returned in accordance
with the related stipulations of Circular of the State Administration of
Taxation on Some Specific Questions Concerning the Extra Tax Paid by
Enterprise with Foreign Investment After the Change-over to the Collection
of Value-Added Tax and Consumption Tax, a document coded Guo Shui Fa
[1994] No. 115.
III. After the switch-over to the collection of value-added tax and
consumption tax, if a foreign-funded enterprise which had not paid extra
tax, then before new regulations are published, the already levied tax on
its initial stocks shall still be handled in accordance with the
stipulations of the Supplementary Circular on the Question Concerning the
Calculation and Handling of the Already Levied Tax on the Initial Stock in
1994 for Ordinary Payer of Value-Added Tax, a document of the Ministry of
Finance and the State Administration of Taxation Coded (94) Cai Shui Zi
No. 019.
IV. The competent tax authorities at various levels should conduct
conscientious examination and verification of the already levied tax on
the initial stock of 1994 declared by an enterprise with foreign
investment, and establish an examination and approval system. The already
levied tax declared by the tax payer that has not been examined and
verified by the competent tax authorities shall not be handled without
exception. Those who practice fraud. expand or submit false report on
already levied tax which result in paying no or less payable tax shall be
disqualified for the deduction of already collected tax, and their case
shall be dealt with in accordance with the stipulations concerning tax
evasion as set in the Law of the People's Republic of China for the
Collection and Management of Tax.
V. The concrete operational methods shall be formulated in accordance
with the above-mentioned principle by the state tax bureaus of various
provinces, autonomous regions and municipalities and the state tax bureaus
regions and municipalities and the state tax bureaus of various cities
with independent planning, and reported to the State Administration of
Taxation for the record.
1994年9月15日
