关于出口产品退税几个具体问题的补充规定(附英文)
国家税务局
关于出口产品退税几个具体问题的补充规定(附英文)
1989年6月15日，国家税务局
为了正确贯彻出口产品退税政策，针对目前执行中存在的问题，对出口退税若干具体规定作如下补充：
一、对国家禁止出口的产品，如有出口，不予退税。
二、进料加工复出口产品按以下规定计算退税：
（一）对加工复出口属于增值税征税范围的产品，在计算退税时，应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
（二）对加工复出口属于产品税征税范围并按综合退税率退税的产品，在计算退税时，应扣除进口料、件在进口环节已减免的税款；对属于产品税征税范围而按产品税税率退税的产品。在计算退税时，对其所用进口料、件已减免的税款不作扣除。
（三）计算扣除已减免进口料、件税款的公式如下：
扣除税款＝（进口料、件的到岸价×外汇人民币牌价＋实纳关税＋实纳产品税或增值税＋口岸费用）×进口料、件的产品税适用税率或增值税的扣除税率－进口环节实纳产品税、增值税
（四）进料加工复出口产品所用进口料、件的减免税金额，原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大，生产周期长，一次扣除确有困难的，经主管出口退税的税务机关批准，可根据实际情况，在退税时分期扣除。
（五）对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的，在计算退税时，应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品，各地应当按照产品的实际税负核定退税率，据以计算退税。外贸企业提供不了有关资料或者实际税负不清的，按照不高于5％的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用，不予退税。
五、对工贸与外贸企业互相委托出口的产品，在申报退税时，必须提供“代理出口产品证明”；对委托两个以上企业共同办理出口代理业务的，受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章，方可据以办理退税。
六、对于代理出口的产品，应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务，如明确规定将税款退给代理者的，可退税给代理方，委托方不得办理退税。
七、两个以上企业联营出口的产品，由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的，在申请退税时必须提供生产企业开具的发票；从外贸系统内部调拨产品出口的，每个调拨环节都必须在调拨单上分别列明进货原价和费用；税务机关可以根据外贸公司（包括工贸公司）提供的上述凭证，确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的，凡提供不出生产企业发票的，一律按不低于15％的费用扣除率计算退税；对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的，主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税，其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时，出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的，可用信函等形式向生产企业所在地的税务机关进行调查，有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更，其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的，以本规定为准。
ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS
(Promulgated on June 15, 1989, No 269)
Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.
铜陵市人民政府办公室关于印发《铜陵市市对区城市维护资金分配办法》的通知
安徽省铜陵市人民政府办公室
铜陵市人民政府办公室关于印发《铜陵市市对区城市维护资金分配办法》的通知
铜政办〔2012〕85号
县、区人民政府，市政府各部门，各有关单位：
经市政府同意，现将《铜陵市市对区城市维护资金分配办法》印发给你们，请认真贯彻执行。
铜陵市人民政府办公室
二○一二年七月二十三日
铜陵市市对区城市维护资金分配办法
为加强城市维护资金管理，提高资金使用效益，结合铜陵市人民政府《关于印发铜陵市市区财政管理体制调整方案的通知》（铜政〔2011〕78号）精神，特制定本办法。
第一条 城市维护资金随国内增值税、消费税、营业税征收，主要用于城市建设管理及维护方面支出。
第二条 城市维护资金对区实行“核定收支、基数包干、超收分成”。
第三条 城市维护资金收入来源：城市维护建设税、城镇公用事业附加收入、城镇基础设施配套费、城建规划等部门依法收取的行政事业性收费收入。
第四条 城市维护资金支出范围主要包括：
（一）城市道路、桥涵、给水、排水、公共污水处理、防洪堤坝和市区水系设施管理中的公共设施维护以及园林、公共绿地、风景绿地等养护设施维护费；
（二）城市公共厕所清扫保洁、垃圾清运、垃圾无害化处理、街道清扫、洒水等保洁费及环境卫生设施的维护费；
（三）城市公共交通、路灯亮化、燃气管理、消防管理及设施维护费；
（四）为城市建设服务的规划、勘察、设计费；
（五）用于城市建设事业单位的事业费支出；
（六）为城市建设服务和公共秩序管理的费用；
（七）城市其他公用事业和公共设施的维护费。
第五条 市与区城市维护资金收入划分：根据新财政体制管理规定，城建税随主税征收入库。即：全市各级增值税、消费税和营业税随征的城建税均随主税缴入相应金库。
第六条 区级城建税收入基数：以2010年为基期年，在新体制下重新界定的市辖三区和铜陵经济技术开发区城建税收入数核定为区级城建税收入基数。
第七条 区级城市维护资金支出基数：根据2010年市级实际拨付铜官山区、狮子山区和郊区的城市维护资金支出，结合三区承担的城市维护事权情况，核定三区的城市维护资金支出基数。今后如遇事权调整，相应调整支出基数。
第八条 区级定额上解（补助）基数：以各区核定的收入基数超过核定的三区支出基数部分，作为定额上解（补助）基数。铜陵经济技术开发区新体制下测算的基期年城建税收入超过原体制下收入的部分，作为铜陵经济技术开发区定额上解基数。
第九条 区级城建税超收收入：以后年度三区城建税收入超过核定的收入基数部分，市与区按一定比例分成，其中：市与铜官山区按5:5比例分成、市与狮子山区按6:4比例分成、市与郊区按8:2比例分成。铜陵经济技术开发区城建税超收部分市级不参与分成，全部用于开发区基础设施建设。
第十条 市财政、国税、地税、住建部门要加强收入征管，确保用于城市维护资金支出的各项收入依法足额征缴、及时入库。
第十一条 市财政、住建部门要加强支出管理，确保资金按规定范围使用，切实发挥城市维护资金的使用效率。
第十二条 以后年度区级城市维护资金支出的增长，由区级从城建税超收收入中解决，市级不再承担。
第十三条 加大资金监管力度，在城市维护资金收支和管理方面有违反国家有关法律、法规和财务规章制度的，一经发现，严格按规定予以处罚，并追究相应责任。
第十四条 本办法由市财政局负责解释。
第十五条 本办法自发布之日起执行。今后如有新规定，按新规定执行。
