关于增值税、营业税若干政策规定的通知(附英文)
财政部 国家税务总局
关于增值税、营业税若干政策规定的通知(附英文)
财税[1994]26号
1994年5月5日，财政部、国家税务总局
通知
各省、自治区、直辖市、计划单列市财政厅（局）、税务局：
新税制实施以来，各地陆续反映了一些增值税、营业税执行中出现的问题。经研究，现将有关政策问题规定如下。
一、关于集邮商品征税问题
集邮商品，包括邮票、小型张、小本票、明信片、首日封、邮折、集邮簿、邮盘、邮票目录、护邮袋、贴片及其他集邮商品。
集邮商品的生产、调拨征收增值税。邮政部门销售集邮商品，征收营业税；邮政部门以外的其他单位与个人销售集邮商品，征收增值税。
二、关于报刊发行征税问题
邮政部门发行报刊，征收营业税；其他单位和个人发行报刊，征收增值税。
三、关于销售无线寻呼机、移动电话征税问题
电信单位（电信局及经电信局批准的其他从事电信业务的单位）自己销售无线寻呼机、移动电话，并为客户提供有关的电信劳务服务的，属于混合销售，征收营业税；对单纯销售无线寻呼机、移动电话，不提供有关的电信劳务服务的，征收增值税。
四、关于混合销售征税问题
（一）根据增值税暂行条例实施细则（以下简称细则）第五条的规定，“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”的混合销售行为，应视为销售货物征收增值税。此条规定所说的“以从事货物的生产、批发或零售为主，并兼营非应税劳务”，是指纳税人的年货物销售额与非增值税应税劳务营业额的合计数中，年货物销售额超过50％，非增值税应税劳务营业额不到50％。
（二）从事运输业务的单位与个人，发生销售货物并负责运输所售货物的混合销售行为，征收增值税。
五、关于代购货物征税问题
代购货物行为，凡同时具备以下条件的，不征收增值税；不同时具备以下条件的，无论会计制度规定如何核算，均征收增值税。
（一）受托方不垫付资金；
（二）销货方将发票开具给委托方，并由受托方将该项发票转交给委托方；
（三）受托方按销售方实际收取的销售额和增值税额（如系代理进口货物则为海关代征的增值税额）与委托方结算货款，并另外收取手续费。
六、关于棕榈油、棉籽油和粮食复制品征税问题
（一）棕榈油、棉籽油按照食用植物油13％的税率征收增值税；
（二）切面、饺子皮、米粉等经简单加工的粮食复制品，比照粮食13％的税率征收增值税。粮食复制品是指以粮食为原料经简单加工的生食品，不包括挂面和以粮食为原料加工的速冻食品、副食品。粮食复制品的具体范围，由国家税务总局各省、自治区、直辖市、计划单列市直属分局根据上述原则确定，并上报财政部和国家税务总局备案。
七、关于出口“国务院另有规定的货物”征税问题
根据增值税暂行条例第二条：“纳税人出口国务院另有规定的货物，不得适用零税率”的规定，纳税人出口的原油；援外出口货物；国家禁止出口的货物，包括天然牛黄、麝香、铜及铜基合金、白金等；糖，应按规定征收增值税。
八、关于外购农业产品的进项税额处理问题
增值税一般纳税人向小规模税人购买的农业产品，可视为免税农业产品按10％的扣除率计算进项税额。
九、关于寄售物品和死当物品征税问题
寄售商店代销的寄售物品（包括居民个人寄售的物品在内）、典当业销售的死当物品，无论销售单位是否属于一般纳税人，均按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。
十、关于销售自己使用过的固定资产征税问题
单位和个体经营者销售自己使用过的游艇、摩托车和应征消费税的汽车，无论销售者是否属于一般纳税人，一律按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。销售自己使用过的其他属于货物的固定资产，暂免征收增值税。
十一、关于人民币折合率问题
纳税人按外汇结算销售额的，其销售额的人民币折合率为中国人民银行公布的市场汇价。
十二、本规定自一九九四年六月一日起执行。
CIRCULAR ON SOME POLICY REGULATIONS CONCERNING VALUE-ADDED TAX ANDBUSINESS TAX
(The Ministry of Finance and State Administration of Taxation: 5May 1994 [94] Coded Cai Shui Zi No. 026)
Whole Doc.
To Financial Departments (Bureaus) and Tax Bureaus of Various Provinces,
Autonomous Regions and Municipalities and Cities With Independent
Planning:
Since implementation of the new tax system, various localities have
made successive reports on some issues arising in the course of
implementing the levy of value-added tax and business tax. After study, we
hereby stipulate the following policy-related questions:
I. Question concerning taxable philately commodities
These commodities include stamps, small paper, small promissory
notes, postcards, first day covers, stamp album, stamp booklets, postal
discs, stamp lists, mailbags and other philately commodities.
Value-added tax is levied on the production and allocation of
philately commodities. Business tax is levied on the philately commodities
sold by postal departments; and value-added tax is levied on the philately
commodities sold by other units and individuals.
II. Questions concerning levying taxes on the distribution of newspapers
and magazines
Business tax is levied on the newspapers and magazines distributed by
postal departments; value-added tax is levied on the newspapers and
magazines distributed by other units and individuals.
III. Questions Concerning the sales of wireless beepers and mobile
telephones
Telecommunications units (telecommunications bureau and other units
approved by the telecommunications bureau to engage in telecommunications
business) themselves sell wireless beepers and mobile telephones and
provide clients with related telecommunications labor services. These
belong to mixed sales on which business tax is levied; value-added tax is
levied on those who purely sell wireless beepers and mobile telephones,
but do not provide relevant telecommunications labor service.
IV. Questions related to levying taxes on mixed sales
(1) In accordance with the stipulations of Article 5 of the Detailed
Rules for the Implementation of the Provisional Regulations on Value-Added
Tax (hereinafter referred to as Detailed Rules), the mixed selling acts
performed by enterprises, units of an enterprise nature as well as
individual managers who engage mainly in the production, wholesale or
retail sales of goods and concurrently provide non-taxable labor services
shall be regarded as marketing goods on which value-added tax is levied.
The phrase "engage mainly in the production, wholesale or retail sales of
goods and concurrently provide non- taxable labor services" mentioned in
the stipulations of this article refers to the situation in which among
the combined total of the tax payer's annual sale volume of goods and the
taxable labor service business volume of non value-added tax, the annual
sales volume of goods exceeds 50 percent, while the taxable labor service
business volume of non value-added tax, is less than 50 percent.
(2) Value-added tax is levied on the mixed selling acts performed by
the units and individuals who engage in transport business as they sell
goods and take charge of the transport of the goods sold.
V. Questions concerning levying taxes on the goods purchased on a
commission basis
Acts related to the commission purchase of goods which conform to the
following conditions are exempt from value-added tax; value-added tax is
levied on those not concurrently conforming to the following conditions
irrespective of how accounting is done as specified in the accounting
system.
(1) The consignee does not pay funds in advance;
(2) The goods seller gives an invoice to the consignor, and the
consignee transmits the invoice to the consignor;
(3) The consignee settles the account of the money paid for goods
with the consignee in accordance with the sales volume and VAT volume
actually collected by the seller (commission import goods are the volume
of VAT levied for the customs), service charge is collected separately.
VI. Questions concerning levying taxes on reproduction of palm oil, cotton
seed oil and grain
(1) Value-added tax is levied on palm oil and cotton seed oil at a 13
percent rate for edible vegetable oil;
(2) On simply processed food replicas such as cut noodles, dumpling
wrappers and rice flour, value-added tax is levied in light of a 13
percent rate for grain. Food replicas refer to simply processed raw
foodstuffs with grain as the main raw material, excluding fine dried
noodles and quick-frozen food and non-staple foods processed with grain as
raw material. The concrete scope for grain replicas shall be determined in
accordance with the above- mentioned principle by the sub-bureaus directly
under the various provinces, autonomous regions, municipalities and cities
with independent planning and shall be reported to the Ministry of Finance
and the State Administration of Taxation for the record.
VII. Questions concerning levying tax on the export of goods for which
there are separate regulations of the State Council
According to the stipulations of Article 2 of the Provisional
Regulations Concerning Value-Added Tax: "the zero tax rate shall not be
applied to goods exported by the tax payer for which there are separate
regulations of the State Council". the crude exported by the tax payer,
export goods for foreign aid, goods whose export is prohibited by the
state, including natural bezoar, musk, copper and acid bronze alloy,
platinum and sugar, value-added tax shall be levied according to
regulations.
VIII. Questions related to the handling of the amount of tax on the
external purchase of agricultural products
The agricultural products purchased by the ordinary VAT payer from
the small-scale tax payer can be regarded as tax-free agricultural
products and the amount of tax which shall be calculated at a 10 percent
deducting rate.
IX. Questions concerning the levying of tax on consigned goods and dead
pawn goods
For consigned goods sold by the commission shop (including consigned
goods of individual residents), and dead pawn goods sold by pawnbroking,
value-added tax shall be paid, whose amount is calculated at a 6 percent
dutiable rate according to a simple method no matter whether the selling
unit belongs to ordinary tax payer or not, and no special invoice shall be
issued.
X. Questions concerning the levying of tax on the sales of used fixed
assets
Units and individual managers who sell their used pleasure-boats,
motorcycles and consumption tax payable vehicles shall all pay value-added
tax whose amount is calculated at a 6 percent taxable rate according to a
simple method no matter whether the seller belongs to ordinary tax payer
or not, and no special invoice shall be issued. Those who sell other
fixed assets which belong to goods they themselves have used are exempt
from value-added tax for the time being.
XI. Questions concerning the conversion rate of Renminbi
When the tax payer who calculates the sales volume in accordance with
the settlement of foreign exchange, the conversion rate of Renminbi for
the sales volume shall be the market rate of exchange announced by the
People's Bank of China.
X II. These regulations go into effect on June 1, 1994.
关于印发《外商投资国际货物运输代理企业审批规定》的通知
对外贸易经济合作部
关于印发《外商投资国际货物运输代理企业审批规定》的通知
对外贸易经济合作部
各省、自治区、直辖市及计划单列市外经贸委（厅、局），深圳外资办公室：
为了适应对外经济贸易发展的需要，促进国际货物运输代理行业的健康发展，更好地为我国对外经济贸易服务，根据国家有关外商投资企业的法律、法规和《中华人民共和国国际货物运输代理业管理规定》，我部制定了《外商投资国际货物运输代理企业审批规定》，现印发给你们，请
按照执行。我部于1995年2月22日颁发的《外商投资国际货运代理企业审批办法》同时废止。
附件：《外商投资国际货物运输代理企业审批规定》
第一条 为了规范外商投资国际货物运输代理企业的审批工作，根据国家有关外商投资企业的法律、法规和《中华人民共和国国际货物运输代理业管理规定》，特制定本规定。
第二条 本规定所称的外商投资国际货物运输代理企业是指以中外合资、合作形式设立的接受进出口货物收货人、发货人的委托，以委托人的名义或者以自己的名义，为委托人办理国际货物运输及相关业务并收取服务报酬的外商投资企业（以下简称：外商投资国际货运代理企业）。
第三条 中华人民共和国对外贸易经济合作部（以下简称：外经贸部）是外商投资国际货运代理企业的审批和管理机构。
第四条 外国公司、企业可以合资、合作方式在中国境内设立外商投资国际货运代理企业。中国合营者的出资比例不应低于50％。
第五条 申请设立外商投资国际货运代理企业除必须具备《中华人民共和国国际货物运输代理业管理规定》所规定的条件外，还必须具备国家有关外商投资企业的法律、法规所规定的条件和以下条件：
（一）中国合营者至少有一家是国际货运代理企业或年进出口贸易额为5000万美元以上的外贸企业，符合上述条件的合营者在中方中占大股；外国合营者必须是国际货运代理企业；
（二）中外合营者均须有3年以上国际货运代理或外贸业务经营历史，有与申办业务相适应的经营管理人员及专业人员，有较稳定的货源，有一定数量的货运代理网点；
（三）中外合营者任何一方不得在申请之日前3年内有过违反行业规定的行为并受过处罚。
第六条 水运和航空承运人以及其它可能对货运代理行业带来不公平竞争行为的企业不能作为合营方。
第七条 同一个外国合营者在中国境内投资设立国际货运代理企业经营不满5年，不得投资设立第二家国际货运代理企业。
第八条 外商投资国际货运代理企业的注册资本最低限额为100万美元。
第九条 经批准，外商投资国际货运代理企业可经营下列部分或全部业务：
（一）订舱、仓储；
（二）货物的监装、监卸、集装箱拼装拆箱；
（三）国际快递，私人信函除外；
（四）报关、报验、报检、保险；
（五）缮制有关单证，交付运费，结算、交付杂费；
（六）其它国际货物运输代理业务。
第十条 申请设立外商投资国际货运代理企业按国家现行的有关外商投资企业的法律、法规所规定的程序，由中国合营者将申请文件报拟设外商投资国际货运代理企业所在地的省、自治区、直辖市、计划单列市外经贸部门（由外资管理部门商储运管部门共同审查），由其初审同意后报
外经贸部审批。
外经贸部依照国家有关外商投资的法律、法规，在规定的期限内决定批准或不批准，对批准者，由外经贸部颁发《外商投资企业批准证书》和《国际货物运输代理企业批准证书》。
中国合营者持外经贸部颁发的两项证书向工商管理部门办理登记注册手续。
第十一条 外商投资国际货运代理企业的经营期限不超过20年。
第十二条 外商投资国际货运代理企业正式开业满一年且合营各方出资已全部到位后，可申请在国内其它地方设立分公司。
外商投资国际货运代理企业每设立一个从事国际货物运输代理业务的分公司，应增加注册资本12万美元。分公司的经营范围应在外商投资国际货运代理企业的经营范围之内，由总公司承担连带责任。
设立分公司，首先应由外商投资国际货运代理企业所在地外经贸部门初审，然后向拟设分公司所在地外经贸部门征求意见，获得同意后再转报外经贸部，外经贸部根据发展需要进行审批。
外商投资国际货运代理企业设立分公司需上报以下文件：
（一）企业所在地外经贸部门的转报报告和拟设立分公司所在地外经贸部门的意见函；
（二）董事会关于设立分公司和增资的决议；
（三）有关增资事项对合营合同、章程的修改协议；
（四）企业经营情况报告及设立分公司的理由和可行性分析；
（五）企业验资报告；
（六）其它文件。
第十三条 香港、澳门、台湾地区的公司、企业在大陆投资设立国际货运代理企业，参照本办法办理。
第十四条 在本办法颁布之日前已设立的外商投资国际货运代理企业拟申请扩大经营范围、设立分公司、延长合营期限时，其注册资本应按本规定办理。
第十五条 本规定自颁布之日起施行。外经贸部于1995年2月22日颁布的《外商投资国际货运代理企业审批办法》同时作废。
1996年9月9日
