中华人民共和国增值税暂行条例实施细则(附英文)
财政部
中华人民共和国增值税暂行条例实施细则(附英文)
1993年12月25日,财政部
细则
第一条 根据《中华人民共和国增值税暂行条例》(以下简称条例)第二十八条的规定,制定本细则。
第二条 条例第一条所称货物,是指有形动产,包括电力、热力、气体在内。
条例第一条所称加工,是指受托加工货物,即委托方提供原料及主要材料,受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配,是指受托对损伤和丧失功能的货物进行修复,使其恢复原状和功能的业务。
第三条 条例第一条所称销售货物,是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务,是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务,不包括在内。
本细则所称有偿,包括从购买方取得货币、货物或其他经济利益。
第四条 单位或个体经营者的下列行为,视同销售货物:
(一)将货物交付他人代销;
(二)销售代销货物;
(三)设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;
(四)将自产或委托加工的货物用于非应税项目;
(五)将自产、委托加工或购买的货物作为投资,提供给其他单位或个体经营者;
(六)将自产、委托加工或购买的货物分配给股东或投资者;
(七)将自产、委托加工的货物用于集体福利或个人消费;
(八)将自产、委托加工或购买的货物无偿赠送他人。
第五条 一项销售行为如果既涉及货物又涉及非应税劳务,为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,应当征收增值税;其他单位和个人的混合销售行为,视为销售非应税劳务,不征收增值税。
纳税人的销售行为是否属于混合销售行为,由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务,是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者,包括以从事货物的生产、批发或零售为主,并兼营非应税劳务的企业、企业性单位及个体经营者在内。
第六条 纳税人兼营非应税劳务的,应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的,其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税,由国家税务总局所属征收机关确定。
第七条 条例第一条所称在中华人民共和国境内(以下简称境内)销售货物,是指所销售的货物的起运地或所在地在境内;
条例第一条所称在境内销售应税劳务,是指所销售的应税劳务发生在境内。
第八条 条例第一条所称单位,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人,是指个体经营者及其他个人。
第九条 企业租赁或承包给他人经营的,以承租人或承包人为纳税人。
第十条 纳税人销售不同税率货物或应税劳务,并兼营应属一并征收增值税的非应税劳务的,其非应税劳务应从高适用税率。
第十一条 小规模纳税人以外的纳税人(以下简称一般纳税人)因销货退回或折让而退还给购买方的增值税额,应从发生销货退回或折让当期的销项税额中扣减,因进货退出或折让而收回的增值税额,应从发生进货退出或折让当期的进项税额中扣减。
第十二条 条例第六条所称价外费用,是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金(延期付款利息)、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内:
(一)向购买方收取的销项税额;
(二)受托加工应征消费税的消费品所代收代缴的消费税;
(三)同时符合以下条件的代垫运费:
1.承运部门的运费发票开具给购货方的;
2.纳税人将该项发票转交给购货方的。
凡价外费用,无论其会计制度如何核算,均应并入销售额计算应纳税额。
第十三条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条规定应当征收增值税的,其销售额分别为货物与非应税劳务的销售额的合计,货物或者应税劳务与非应税劳务的销售额的合计。
第十四条 一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+税率
第十五条 根据条例第六条的规定,纳税人按外汇结算销售额的,其销售额的人民币折合率可以选择销售额发生的当天或当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采用何种折合率,确定后一年内不得变更。
第十六条 纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者,按下列顺序确定销售额:
(一)按纳税人当月同类货物的平均销售价格确定;
(二)按纳税人最近时期同类货物的平均销售价格确定;
(三)按组成计税价格确定。组成计税价格的公式为:
组成计税价格=成本×(1+成本利润率)
属于应征消费税的货物,其组成计税价格中应加计消费税额。
公式中的成本是指:销售自产货物的为实际生产成本,销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。
第十七条 条例第八条第三款所称买价,包括纳税人购进免税农业产品支付给农业生产者的价款和按规定代收代缴的农业特产税。
前款所称价款,是指经主管税务机关批准使用的收购凭证上注明的价款。
第十八条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条的规定应当征收增值税的,该混合销售行为所涉及的非应税劳务和兼营的非应税劳务所用购进货物的进项税额,符合条例第八条规定的,准予从销项税额中抵扣。
第十九条 条例第十条所称固定资产是指:
(一)使用期限超过一年的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具;
(二)单位价值在2000元以上,并且使用年限超过两年的不属于生产经营主要设备的物品。
第二十条 条例第十条所称非应税项目,是指提供非应税劳务、转让无形资产、销售不动产和固定资产在建工程等。
纳税人新建、改建、扩建、修缮、装饰建筑物,无论会计制度规定如何核算,均属于前款所称固定资产在建工程。
第二十一条 条例第十条所称非正常损失,是指生产经营过程中正常损耗外的损失,包括:
(一)自然灾害损失;
(二)因管理不善造成货物被盗窃、发生霉烂变质等损失;
(三)其他非正常损失。
第二十二条 已抵扣进项税额的购进货物或应税劳务发生条例第十条第(二)至(六)项所列情况的,应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的,按当期实际成本计算应扣减的进项税额。
第二十三条 纳税人兼营免税项目或非应税项目(不包括固定资产在建工程)而无法准确划分不得抵扣的进项税额的,按下列公式计算不得抵扣的进项税额。
当月免税项目销售额、
不得抵 当月全 非应税项目营业额合计扣的进=部进项×----------项税额 税 额 当月全部销售额、
营业额合计
第二十四条 条例第十一条所称小规模纳税人的标准规定如下:
(一)从事货物生产或提供应税劳务的纳税人,以及以从事货物生产或提供应税劳务为主,并兼营货物批发或零售的纳税人,年应征增值税销售额(以下简称应税销售额)在100万元以下的;
(二)从事货物批发或零售的纳税人,年应税销售额在180万元以下的。
年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业,视同小规模纳税人纳税。
第二十五条 小规模纳税人的销售额不包括其应纳税额。
小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+征收率
第二十六条 小规模纳税人因销货退回或折让退还给购买方的销售额,应从发生销货退回或折让当期的销售额中扣减。
第二十七条 条例第十四条所称会计核算健全,是指能按会计制度和税务机关的要求准确核算销项税额、进项税额和应纳税额。
第二十八条 个体经营者符合条例第十四条所定条件的,经国家税务总局直属分局批准,可以认定为一般纳税人。
第二十九条 小规模纳税人一经认定为一般纳税人后,不得再转为小规模纳税人。
第三十条 一般纳税人有下列情形之一者,应按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票。
(一)会计核算不健全,或者不能够提供准确税务资料的;
(二)符合一般纳税人条件,但不申请办理一般纳税人认定手续的。
第三十一条 条例第十六条所列部分免税项目的范围,限定如下:
(一)第一款第(一)项所称农业,是指种植业、养殖业、林业、牧业、水产业。
农业生产者,包括从事农业生产的单位和个人。
农业产品,是指初级农业产品,具体范围由国家税务总局直属分局确定。
(二)第一款第(三)项所称古旧图书,是指向社会收购的古书和旧书。
(三)第一款第(八)项所称物品,是指游艇、摩托车、应征消费税的汽车以外的货物。
自己使用过的物品,是指本细则第八条所称其他个人自己使用过的物品。
第三十二条 条例第十八条所称增值税起征点的适用范围只限于个人。
增值税起征点的幅度规定如下:
(一)销售货物的起征点为月销售额600—2000元。
(二)销售应税劳务的起征点为月销售额200—800元。
(三)按次纳税的起征点为每次(日)销售额50—80元。
前款所称销售额,是指本细则第二十五条第一款所称小规模纳税人的销售额。
国家税务总局直属分局应在规定的幅度内,根据实际情况确定本地区适用的起征点,并报国家税务总局备案。
第三十三条 条例第十九条第(一)项规定的销售货物或者应税劳务的纳税义务发生时间,按销售结算方式的不同,具体为:
(一)采取直接收款方式销售货物,不论货物是否发出,均为收到销售额或取得索取销售额的凭据,并将提货单交给买方的当天;
(二)采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天;
(三)采取赊销和分期收款方式销售货物,为按合同约定的收款日期的当天;
(四)采取预收货款方式销售货物,为货物发出的当天;
(五)委托其他纳税人代销货物,为收到代销单位销售的代销清单的当天;
(六)销售应税劳务,为提供劳务同时收讫销售额或取得索取销售额的凭据的当天;
(七)纳税人发生本细则第四条第(三)项至第(八)项所列视同销售货物行为,为货物移送的当天。
第三十四条 境外的单位或个人在境内销售应税劳务而在境内未设有经营机构的,其应纳税款以代理人为扣缴义务人;没有代理人的,以购买者为扣缴义务人。
第三十五条 非固定业户到外县(市)销售货物或者应税劳务未向销售地主管税务机关申报纳税的,由其机构所在地或者居住地主管税务机关补征税款。
第三十六条 条例第二十条所称税务机关,是指国家税务总局及其所属征收机关。
条例和本细则所称主管税务机关、征收机关,均指国家税务总局所属支局以上税务机关。
第三十七条 本细则所称“以上”、“以下”,均含本数或本级。
第三十八条 本细则由财政部解释,或者由国家税务总局解释。
第三十九条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国增值税条例(草案)实施细则》、《中华人民共和国产品税条例(草案)实施细则》同时废止。
DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX
(Ministry of Finance: 25 December 1993)
Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the
Republic of China on Value-Added Tax> (hereinafter referred to as "the
Regulations").
Article 2
"Goods" as mentioned in Article 1 of the Regulations refers to
tangible moveable goods, including electricity, heat, and gas.
"Processing" as mentioned in Article 1 of the Regulations refers to
the business of contracting to process goods, where the contractor
supplies the raw material and major materials and the subcontractor
manufactures the goods in accordance with the requirements of the
contractor and receives a processing fee.
"Repairs and replacement" as mentioned in Article 1 of the
Regulations refers to the business of contracting to carry out repairs of
damaged or malfunctioned goods, so as to restore the goods to their
original conditions and functions.
Article 3
"Sales of goods" as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
"Provision of processing, repairs and replacement services" as
mentioned in Article 1 of the Regulations refers to the provision of
processing, repairs and replacement services for any consideration.
However the provision of processing, repairs and replacement services by
the staff employed by the units or individual business operators for their
units or employers shall not be included.
"Consideration" as mentioned in these Detailed Rules includes money,
goods or any economic benefit obtained from the purchasers.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of goods to others for sale;
(2) Sale of goods under consignment;
(3) Transfer of goods from one establishment to other establishments
for sale by a taxpayer that maintains two or more establishments and
adopts consolidated accounting, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
non-taxable items;
(5) Provision of self-produced, processed or purchased goods to other
units or individual operators as investments;
(6) Distribution of self-produced, processed or purchased goods to
shareholders or investors;
(7) Use of self-produced or processed goods for collective welfare or
personal consumption;
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services shall
be a mixed sales activity. Mixed sales activities of enterprises,
enterprise units or individual business operators engaged in production,
wholesaling or retailing of goods shall be regarded as sales of goods
which shall be subject to VAT. Mixed sales activities of other units or
individuals shall be regarded as sales of non-taxable services which shall
not be subject to VAT.
Whether a taxpayer's sales activity is a mixed sales activity shall
be determined by the tax collecting authorities under the State
Administration of Taxation.
"Non-taxable services" as mentioned in the first paragraph of this
Article refers to the services subject to Business Tax within the scope of
the taxable items of communications and transportation, construction,
finance and insurance, posts and telecommunications, culture and sports,
entertainment, and service industries.
"Enterprises, enterprise units or individual business operators
engaged in production, wholesaling or retailing of goods" as mentioned in
the first paragraph of this Article includes enterprises, enterprise
units, and individual business operators principally engaged in the
production, wholesaling or retailing of goods and also engaged in
non-taxable services.
Article 6
Taxpayers also engaged in non-taxable services shall account
separately for the sales amount of goods and taxable services and
non-taxable services. Without separate accounting or where accurate
accounting cannot be made, the non-taxable services and goods and taxable
services shall together be subject to VAT.
Whether non-taxable services so engaged by the taxpayer shall be
subject to VAT shall be determined by the tax collecting authorities under
the State Administration of Taxation.
Article 7
"Sales of goods within the territory of the People's Republic of
China" (hereinafter referred to as "within the territory") as mentioned in
Article 1 of the Regulations refers to the place of despatch or the
location of the goods sold is within the territory.
"Sales of taxable services in the territory" as mentioned in Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, privately- owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual business operators and other individuals.
Article 9
For enterprises which lease or contract to others for management, the
lessees or the sub-contractors shall be the taxpayers.
Article 10
Taxpayers selling goods or taxable services with different tax rates
and also engaged in non-taxable services which shall be subject to VAT,
the highest of the tax rates on goods or taxable services shall apply to
the non taxable services.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as "general taxpayers"), the VAT refundable to purchasers due to
returns inward or discount allowed shall be deducted from the output tax
for the period in which the returns inward or discount allowed takes
place. The VAT recovered due to the returns outward or discount received
shall be deducted from the input tax for the period in which the returns
outward or discount received takes place.
Article 12
"Other charges" as mentioned in Article 6 of the Regulations refers
to handling fees, subsidies, funds, fund raising fees, profits sharing,
incentive bonus, damages on breach of contract (interest on deferred
payments), packaging charges, rentals on packaging materials, contingency
charges, quality charges, freight and loading and unloading charges,
commissioned receipts, commissioned payments and charges of any other
nature which is in addition to the price charged to the purchaser. The
following items nevertheless shall not be included:
(1) Output VAT collected from purchasers;
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption Tax;
(3) Disbursement of freight charges that satisfies both the following
conditions;
1. A freight invoice of transportation department was issued to the
purchaser; and
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goods in the same month;
(2) Determined according to the average selling price of the taxpayer
on the same goods in the recent period;
(3) Determined according to the composite assessable value. The
formula of the composite assessable value shall be:
Composite assessable Value = Cost X (1 + cost plus margin)
For goods subject to Consumption Tax, the composite assessable value
shall include Consumption Tax payable.
"Cost" in the formula refers to the actual costs of products sold for
sales of self-produced goods; and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The "Purchase price" as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The "price paid" as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
competent tax authorities.
Article 18
For mixed sales activities and non-taxable services which are subject
to VAT according to the stipulations of Article 5 and Article 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
"Fixed assets" as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life of more than one year;
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
"Non-taxable items" as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
"fixed assets under construction" as mentioned in the proceeding
paragraph.
Article 21
"Abnormal losses" as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due to natural disasters;
(2) Losses due to theft, spoilage or deterioration, etc., resulting
from improper management;
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
according to the following formula:
Sum of the sales amounts of
tax-exempt items and
turnover of non-taxable
Non-creditable Total input tax items of the month
= x --------------------
in put tax of the month Sum of the total sales
amount and turnover of
the month
Article 24
The standards for small-scale taxpayers as mentioned in Article 11 of
the Regulations are as follows:
(1) Taxpayers engaged in the production of goods or the provision of
taxable services, and taxpayers engaged principally in the production of
goods or provision of taxable services but also in wholesaling or
retailing of goods, the annual sales amount of which subject to VAT
(hereinafter referred to as "taxable sales amount") is below 1 million
yuan;
(2) Taxpayers engaged in wholesaling or retailing of goods, the
annual taxable sales amount of which is below 1.8 million yuan.
Regardless whether the annual taxable sales amounts exceed the
standards for small-scale taxpayers, individuals, non-enterprise units,
and enterprises which do not often have taxable activities, are chargeable
as small-scale taxpayers.
Article 25
The sales amount of small-scale taxpayers does not include the tax
payable.
For small-scale taxpayers selling goods or providing taxable services
that adopt the method of setting prices by combining the sales amount and
the tax payable, the sales amount is computed according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For small-scale taxpayers, the sales amount refunded to the
purchasers due to returns inward or discount allowed shall be deducted
from the sales amount for the period in which the returns inward or
discount allowed occurs.
Article 27
"Sound accounting" as stated in Article 14 of the Regulations refers
to the capability of accurately accounting for the output tax, input tax
and tax payable in accordance with the accounting regulations and the
requirements of the tax authorities.
Article 28
Individual operators that satisfy the conditions as prescribed in
Article 14 of the Regulations and after the approval of the bureaux
directly under the State Administration of Taxation can be confirmed as
general taxpayers.
Article 29
Once the small-scale taxpayers have been confirmed as general
taxpayers, they cannot be reclassified as small-scale taxpayers.
Article 30
General taxpayers in any of the following circumstances shall compute
the tax payable based on the sales amount and according to the VAT rates,
but no input tax can be credited and special VAT invoices shall not be
used:
(1) The accounting system is unsound or cannot provide accurate tax
information;
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 31
The scope of part of the tax-exempt items listed in Article 16 of the
Regulations are prescribed as follows:
(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers
to planting, breeding, forestry, animal husbandry and aquatic products
industry.
"Agricultural producers" includes units and individuals engaged in
agricultural production.
"Agricultural products" refers to primary agricultural products. The
detailed scope of this definition shall be determined by the taxation
bureaux directly under the State Administration of Taxation.
(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers
to the ancient books and old books purchased from the public.
(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to
goods other than yachts, motorcycles, and motor vehicles that are subject
to Consumption Tax.
"Articles which have been used" refers to goods that have been used
by "other individuals" as mentioned in Article 8 of these Detailed Rules.
Article 32
The scope of application of "VAT minimum threshold" as mentioned in
Article 18 of the Regulations is limited to individuals.
The range of the VAT minimum threshold are stipulated as
follows:
(1) The minimum threshold for sales of goods shall be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 200 to 800 yuan.
(3) The minimum threshold for assessment on a transaction-by-
transaction basis shall be sales amount per transaction (or per day) of 50
to 80 yuan.
"Sales amount" as mentioned in the preceding paragraph refers to the
"sales amount of small-scale taxpayers" as mentioned in the first
paragraph of Article 25 of these Detailed Rules.
The bureaux directly under the State Administration of Taxation shall
determine the minimum threshold locally applicable within the prescribed
range and in accordance with the actual conditions and shall report these
amounts to the State Administration of Taxation for their records.
Article 33
The timing at which the tax liability arises on the sales of goods or
taxable services as prescribed in Item (1), Article 19 of the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, it shall be
the date on which the sales sum is received or the documented evidence of
the right to collect the sales sum is obtained, and the bills of lading
are delivered to purchasers, regardless whether the goods are delivered;
(2) For sales of goods where the sales amount is entrusted for
collection, including where entrusted to banks for collection, it shall be
the date on which the goods are delivered and the procedures for entrusted
collection are completed;
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed according to the contracts;
(4) For sales of goods with payment received in advance, it shall be
the date on which the goods are delivered;
(5) For sales of goods on a consignment to other taxpayers, it shall
be the date on which the detailed account of consignment sales are
received from the consignee;
(6) For sales of taxable services, it shall be the date on which the
services are provided and the sales sum is received or the documented
evidence of the right to collect the sales sum is obtained;
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
For overseas units or individuals selling taxable services within the
territory but have not set up any business establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the purchaser shall be the withholding
agent.
Article 35
For business without a fixed base selling goods or taxable services
in a different county (or city) and have not reported and paid tax with
the competent tax authorities where the sales take place, the competent
tax authorities of the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
"Tax authorities" as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
"The competent tax authorities" and "the collecting authorities" as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
"Above" and "Below" as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The
Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax> and the
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广电总局印发关于切实加强和改进广播电视舆论监督工作的要求的通知
国家广播电影电视总局
广电总局印发关于切实加强和改进广播电视舆论监督工作的要求的通知
2002年5月10日
广电总局向各省、自治区、直辖市广播影视局(厅),新疆生产建设兵团广播电视局,中央人民广播电台、中国国际广播电台、中央电视台发出了《广电总局印发关于切实加强和改进广播电视舆论监督工作的要求的通知》,通知说,为贯彻落实中共中央办公厅《关于进一步加强和改进舆论监督工作的意见》和中宣部《加强和改进舆论监督工作的实施办法》,总局党组研究制定了《关于切实加强和改进广播电视舆论监督工作的要求》。现印发给你们,请遵照执行。
关于切实加强和改进广播电视舆论监督工作的要求
中共中央办公厅《关于进一步加强和改进舆论监督工作的意见》(以下简称《意见》)和中宣部《加强和改进舆论监督工作的实施办法》(以下简称《实施办法》)是新时期、新阶段进一步加强和改进舆论监督工作的一项重要举措,具有很强的指导性、针对性、规范性和操作性。认真贯彻落实中办《意见》和中宣部《实施办法》,对于确保广播电视舆论监督节目导向正确,全面提高广播电视新闻采编队伍素质,增强广播电视的公信力和影响力,具有十分重要的意义。现对贯彻落实中办《意见》和中宣部《实施办法》提出以下要求:
一、要认真学习文件,提高思想认识
各级广播影视管理部门和播出机构要从贯彻“三个代表”重要思想和党的十六大精神的高度,从坚持科学发展观、构建社会主义和谐社会、从发展社会主义民主、健全社会主义法制和密切党和政府同人民群众的联系、维护党和政府的良好形象的高度,充分认识加强和改进新形势下广播电视舆论监督工作的重要意义。要组织学习好文件,深刻领会精神,严格遵守规定,把贯彻落实中办《意见》、中宣部《实施办法》与实行《新闻采编人员从业管理规定(试行)》、《广播影视新闻采编人员从业管理的实施方案(试行)》,以及《广播电视编辑记者职业道德准则》和《广播电视播音员主持人职业道德准则》结合起来,与当前全党开展的保持共产党员先进性教育活动和深化“三项学习教育”活动紧密结合起来,更好地履行广播电视新闻采编人员的重要职责和使命。
二、要把握重要原则,着力改进工作
各级广播电视机构要正确开展舆论监督工作,敢于监督,善于监督,加强监督,改进监督。舆论监督工作必须坚持党性原则,坚持实事求是,坚持为人民服务、为社会主义服务、为党和国家工作大局服务,牢牢把握正确的舆论导向。要服务大局,坚持对党负责和对人民负责的一致性,着眼于改进工作,抓住群众关注、政府重视、有普遍意义的问题,促进改革发展,维护人民群众的根本利益。要事实准确,深入调查研究,听取各方意见,防止报道失实、以偏概全。要客观公正,坚持以理服人,充分考虑实际情况的复杂性,善于听取不同意见,防止主观臆断、感情用事。要注重社会效果,着眼于解决实际问题,跟踪报道处理结果,向积极的方面引导,不恶意炒作,不报道现阶段没有条件解决的问题。要遵守新闻纪律,恪守新闻职业道德,拿不准的问题要请示,涉及重要、敏感问题的稿件要送审,不宜公开报道的问题可通过内参反映。为了搞好广播电视舆论监督,当前要从以下三个方面改进工作:
一是必须坚持建设性监督。揭露问题要富于建设性,要站在党和人民的立场上,从改进工作、解决问题、扶正祛邪、激浊扬清、维护稳定、服务大局出发,密切配合党和政府的中心工作,向积极的方面引导,力求好的结果。要切实提高广播电视舆论监督工作的针对性和实效性,注意广播电视舆论监督工作的政治效果和社会效果。要正确处理正面宣传报道与舆论监督的关系,不能把两者割裂开来、对立起来。要始终坚持团结稳定鼓劲,正面宣传为主的方针,确保舆论监督导向正确。不得片面追求轰动效应,不得单纯注重收听率、收视率,不得要挟被监督对象,不猎奇、不炒作、不渲染。对重大敏感问题的报道要格外注意,要严格按规矩办事。
二是必须坚持科学监督。舆论监督工作要坚持科学态度,讲究科学方法,体现科学精神,遵循科学规律。要正确处理微观真实与宏观真实的关系,正确处理个别与一般、具体与抽象、特殊与普遍、现象与本质、局部和全局的关系。要增强大局意识,根据大局发展的实际需要,对广播电视舆论监督的口径、分寸、内容、数量进行适时适量的调控,预防和克服舆论监督中可能产生的负面效果和不良影响。整个广播电视舆论监督要以服从大局为出发点,以服务大局为落脚点。
三是必须坚持依法监督。广播电视舆论监督工作要在国家宪法和法律范围内进行,不得诋毁社会主义制度,不得违背党的路线、方针、政策,不得危害国家安全,不得涉及党和国家秘密。要坚持以事实为依据,以法律为准绳,切实维护国家法律的尊严。对司法审判的报道,要考虑社会效果,化解社会矛盾,维护社会稳定。不得干扰审判机关、检察机关和公安机关等司法机关的正常工作;不得干预司法机关依法独立办案,不得干预民事纠纷和经济纠纷的调解,不得侵犯国家、集体和个人的合法权益,在案件审结前,不对案件审理情况进行公开报道。对一些在社会上反响强烈,备受关注的重特大案件的审判工作,要严格按照中央统一部署和有关要求做好宣传报道工作,拿不准的要及时请示报告。涉及军队、武警、民族、宗教、港澳台与外国政府和组织等敏感领域、重大突发事件以及容易引发群体事件的广播电视舆论监督节目,要送有关部门审定。广播电视舆论监督工作必须通过合法途径和正当方式获取新闻素材,不得采取非法和不道德的手段进行采访报道。不搞隐蔽拍摄和录音。
三、要把握工作重点,提高工作水平
要加强对违法违规行为的监督,加强对党和政府方针政策落实情况的监督,加强对党纪政纪执行情况的监督,加强对侵害群众利益行为的监督,加强对社会丑恶现象、不道德行为和不良风气的监督。为提高广播电视舆论监督工作水平,必须把握以下重要方面:
一要把握全局、选好题目。开展舆论监督,要根据一个时期党和政府的中心工作和社会生活的实际需要来确定选题。选题要有普遍性、代表性、针对性和可行性,要选择党和政府高度重视、人民群众密切关注、希望解决而又能够解决的重要问题和典型事例。要区分社会生活中的主流问题与支流问题,把握实际工作中的重要问题与次要问题。
二要调查研究、搞准事实。要确保信息来源、报道内容、具体情节准确无误,不能道听途说、以偏概全、虚构事实。对群众提供的线索,要派本单位记者采访核实后才能报道。不得直接编发互联网上的信息,不得刊播未经核实的社会来稿。
三要客观全面,以理服人。舆论监督要以事实说话,要充分考虑实际情况的复杂性,听取不同意见,做到事实准确,观点正确,合情合理。
四要把握好度,把握好量。要坚持唯物辨证法,避免只讲一个方面而忽视另一个方面,切忌简单化、片面化、绝对化,切忌说过头话。舆论监督要适时适度,把握好力度、密度和节奏。重大政治活动期间,以及特殊敏感时期,舆论监督要十分慎重,防止产生负面影响。不能简单追求数量,不下指标,不定比例,不定任务,避免一个时期舆论监督报道过多而让受众产生“问题成堆”的错觉。舆论监督要注意统筹,避免一定时期内集中于一个地区、一个行业。
五要注意方法、注重效果。舆论监督必须重在引导,重在教育,在揭露和批评不良现象时要防止人为炒作带来消极影响;要敢于揭露现阶段有条件解决的问题,同时要跟踪报道有关部门采取的措施和处理结果;在触及社会生活中难点问题时,要引导群众树立克服困难的勇气和信心;对热点问题,要善于讲清事实和原因,解疑释惑。舆论监督的结果,要凝聚人心、增进团结、振奋精神、促进工作,要给人以启迪、教益和警戒。
六要帮助工作、化解矛盾。舆论监督既要深刻揭露问题,也要正确引导舆论,做到揭露和批评个别典型事例,推动解决一批类似问题。要化解矛盾、不要激化矛盾;要理顺情绪、不要搞乱情绪;要帮忙而不添乱,鼓劲而不泄气。对现阶段暂时解决不了的问题,不宜公开批评报道;对地方、部门已经依法处理、妥善解决的孤立事件或个别问题,一般不再进行公开批评报道;对上级领导机关和有关部门正在着手解决的问题,公开批评报道要十分慎重,避免因公开批评报道而增加解决问题的难度。
七要与人为善、慎重点名。舆论监督要真诚善意,不要冷嘲热讽。在不涉及违法犯罪行为的情况下,一般不对公民个人做点名批评。对领导干部点名批评,要从严控制,确需点名批评的,节目要送被批评领导干部上一级党委审定,并经广播电视机构主要负责同志批准。要维护领导干部形象和威望,不要影响工作开展和社会稳定。
八要把握时机、内外有别。舆论监督要注意配合党和政府的工作,把握好报道和播发时机。要坚持内外有别、区别对待的原则,对于不宜公开报道、但具有重要参考价值的重要情况和社情民意等,可以采用“内参”反映。
九要依法维护报道对象的合法权益。要尊重公民的人格尊严,维护公民的姓名权、肖像权、名誉权、荣誉权和隐私权。不得暴露他人隐私,或者捏造事实丑化人格,以及用侮辱、诽谤等方式损害他人名誉。要通过合法和正当的手段获取新闻,尊重被采访者的声明和正当要求。采访意外事件时,应顾及受害人及亲属的感受,避免对其心理和情感造成伤害。
十要切实维护未成年人的合法权益。采编涉及未成年人的负面报道,要遵守法律规定。未获得未成年人的监护人同意,一般不披露未成年人的姓名、住址、肖像等能够辨别和推断其真实身份的信息和音像资料。确有必要时,必须进行技术处理。不动员未成年人参与可能损害他们性格和感情的节目;对有可能被未成年人模仿而导致不良后果的报道内容和播出形式要加以防范;对未成年人犯罪案件一般不予公开报道。广播电视不能借报道新闻、宣传法制之名展示未成年人犯罪案件,不能为了追求收听率和收视率而公开披露未成年人的犯罪细节、作案方式。
十一要恪守新闻职业道德。要廉洁自律、出以公心,不得利用职务之便牟取私利,不得接受宴请和馈赠,不得以舆论监督为名敲诈勒索,不得徇私隐匿应报道的新闻事实,坚决防止有偿新闻、有偿不闻等行为。
十二要严格把握跨地区舆论监督。各地广播电台、电视台不得跨地区进行舆论监督采访报道。
四、要建立健全制度,加强监督管理
各级广播影视管理部门和播出机构要严格按照中办《意见》和中宣部《实施办法》,进一步建立健全各项规章制度,完善报道和审批程序,切实加强对广播电视舆论监督工作的管理。
一要严格用人制度。要挑选政治素质好、政策水平高、业务能力强、工作作风正的新闻采编人员参加舆论监督报道工作。政治意识不强、工作作风飘浮、思想方法片面的新闻采编人员不能参加舆论监督报道工作。
二要建立回避制度。新闻采编人员开展舆论监督工作,遇以下四种情形应当回避:与报道对象或利害关系人是夫妻关系、直系血亲关系、三代以内旁系血亲关系及近姻亲关系;是素有往来的朋友、同乡、同学、同事等关系;存在具体的经济、名誉等利益关系;监督涉及地区系本人出生地、曾长期工作或生活所在地。各级广播电视机构要紧密结合工作实际,抓紧制定并坚决执行新闻采编人员开展舆论监督工作的回避制度。
三要建立节目审签程序。各级广播电视机构要切实加强舆论监督节目的审核把关工作,必须建立相应的选题报批、采访安排和节目审签工作制度。一般性舆论监督的选题及采访安排由部门主任审定,节目由部门主任审签;涉及重大事项和敏感问题,或在重要时段和栏目、节目播出的舆论监督报道,选题及采访报道安排由台领导或编委会审定,节目由台领导审签;拿不准的节目要送有关部门审定。
四要建立和完善激励和约束机制。各级广播影视管理部门和播出机构评价舆论监督工作,要注重实际效果,以是否有助于解决问题、推动工作为评价标准。对在舆论监督工作中有突出贡献的新闻采编人员,要予以奖励;对违纪违规、造成恶劣影响的,要严肃处理。
五要建立和完善接受社会监督的机制。各级广播电视机构要向社会公布监督举报电话,接受对新闻采编人员违纪违规行为的举报,并对举报内容调查、核实、处理,将有关情况向举报人作出答复,向主管部门报告或向社会公布。因报道失实或不当,侵犯他人合法权益的,要公开更正,澄清事实,消除不良影响。
五、要加强教育培训,搞好队伍建设
各级广播影视管理部门和播出机构要切实加强对新闻采编人员的培训和教育,制定教育培训计划,明确教育培训内容,确定教育培训人员,做好教育培训工作。
一要确立坚定正确的政治方向。要认真学习邓小平理论和“三个代表”重要思想,坚持科学发展观,牢固树立马克思主义新闻观,不断增强政治意识、大局意识、责任意识和纪律意识,提高政治敏锐性和政治鉴别力,提高正确分析、判断、认识复杂事物和问题的能力。
二要提高政治素质和业务素质。要认真学习党的基本理论、基本路线、基本纲领、基本经验;认真学习党的政策、法律法规和党的纪律;认真学习全心全意为人民服务的宗旨,维护广大人民群众的根本利益;认真学习政治、经济、文化、科技、外交、军事、新闻等方面知识。要发扬敬业奉献、实事求是、艰苦奋斗、清正廉洁、认真细致、勇于创新的作风。
三要加强舆论监督工作业务培训。要坚持“严、细、深、实”的工作作风,切实改进舆论监督报道文风。要强化新闻采编人员的社会责任感,正确理解和运用舆论监督的权力,摆正新闻采编人员的位置,端正舆论监督的目的,不断提高舆论监督工作的水平。
六、要切实加强领导,明确责任分工
要切实加强对舆论监督工作的领导,坚持守土有责的原则,认真负责,谨慎细致,严格把关。在事关政治方向、事关根本原则的问题上,必须保持清醒和坚定。广播电视舆论监督工作要坚持高标准、严要求,善于把党的路线方针政策同开展广播电视舆论监督的实际结合起来,把党关于舆论监督工作的方针原则同当地具体情况结合起来,创造性地开展工作。
要认真总结舆论监督工作的经验,研究制定加强和改进舆论监督工作的具体办法,解决广播电视机构在舆论监督中遇到的困难和存在的问题。要加强对广播电视机构开展舆论监督的宏观协调和分类指导,把好关、把好度,充分发挥广播电视机构特别是中央和省级广播电台、电视台的主导作用。要支持广播电视新闻采编人员正确开展舆论监督,为开展舆论监督创造必要的条件。要注意保护广播电视新闻采编人员的合法权利,保证广播电视舆论监督正常进行,要支持广播电视机构特别是中央和省级广播电视机构记者的采访活动,为采访报道提供方便。
中央人民广播电台、中央电视台和全国省级电台、电视台,要根据中办《意见》、中宣部《实施办法》和总局要求,制定出本单位加强和改进舆论监督工作的具体意见和方案。