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.


国务院办公厅


国务院办公厅转发财政部关于工商行政管理部门实行收支两条线管理后经费保障意见的通知
国务院办公厅




各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
财政部《关于工商行政管理部门实行收支两条线管理后经费保障的意见》已经国务院同意，现转发给你们，请认真遵照执行。


（财政部 一九九九年六月三日）


根据《中共中央办公厅、国务院办公厅关于转发〈财政部、国家发展计划委员会、监察部、公安部、最高人民检察院、最高人民法院、国家工商行政管理局关于加强公安、检察院、法院和工商行政管理部门行政性收费和罚没收入收支两条线管理工作的规定〉的通知》（中办发〔199
8〕14号）和《国务院批转国家工商行政管理局工商行政管理体制改革方案的通知》（国发〔1998〕41号）有关要求，现就工商行政管理部门实行“收支两条线”管理后财政经费保障的有关问题，提出以下意见：
一、实施经费保障的基本原则
制定财政经费保障政策，要本着实事求是、量力而行的原则，既要考虑工商行政管理部门实行“收支两条线”和省级以下机构垂直管理后经费方面的实际困难，以及解决正常经费缺口的需要，也要考虑财政承受能力；在增加投入的同时，必须加强财务管理，提高资金使用效益。
（一）按照现行财政管理体制规定，工商行政管理部门所需经费由中央和省级财政分级管理，分级负担。
（二）省级人民政府要立足本级财力，在确保工商行政管理部门正常运转基本需要的前提下，对工商行政管理部门的执法办案经费、基本装备经费以及主要基础设施维护等重点支出项目经费尽力予以保证。随着经济发展和财政收入的增长，应逐步加大对工商行政管理部门的经费投入。

（三）中央和省级财政部门在安排工商行政管理部门预算时，要按照预算内外资金结合使用的原则统筹核定，不得与工商行政管理部门的行政性收费和罚没收入挂钩。
（四）省级财政部门要根据工作需要和有关政策，增强对贫困地区工商行政管理部门经费的保障力度。
二、核批工商行政管理部门经费预算的具体要求
（一）人员经费。工商行政管理部门编制内人员，按照国家（或省级）有关规定应享受的基本工资、补助工资、岗位津贴等政策性经费，财政部门要按时、足额发放，并根据财力可能，在实行医疗保险、住房制度改革后，妥善安排好工商行政管理部门工作人员的基本医疗保险、住房补
贴等经费，进一步改善工商行政管理部门工作人员的生活条件。
（二）行政办公经费。要按照高于当地一般行政机关的标准予以安排，以逐步改善工商行政管理部门的工作条件。
（三）业务经费。要根据工商行政管理部门各项业务工作需要和财力可能予以安排。
（四）办案经费。对工商行政管理部门打击走私贩私、打击假冒伪劣商品、打击侵害经营者和消费者合法权益、反对不正当竞争等经济违法违章行为，清理“文化垃圾”等社会不良行为以及清除市场障碍等工作所需经费应尽量予以保证。
（五）装备经费。根据工作需要制定装备标准，并按财力可能逐步配备到位，以保证工商行政管理部门正常运转和业务工作需要。
（六）基础设施经费。工商行政管理部门的基础设施建设应纳入当地发展计划，实行统一规划和管理，并严格立项审批。对已经批准的项目，要保证建设资金足额到位。对工商行政管理部门现有的基础设施，要有计划地安排相应的维修经费。
三、加强管理，确保政策落实
（一）省级财政部门和工商行政管理部门要切实加强工商行政管理部门的财务管理，并根据财政部《行政单位财务规则》（财政部令第9号）和财政部、国家工商行政管理局《工商行政管理单位财务管理办法》（财公字〔1999〕4号），制定具体财务管理办法。省级财政部门要按
照预算内外资金结合使用的要求，统一核定和管理工商行政管理部门的各项经费收支预算，加强对工商行政管理部门财务工作的业务指导、管理和监督。工商行政管理部门的全部财务收支活动必须由本单位财务部门统一归口管理，建立健全各项财务管理制度，严格执行国家规定的开支范围
和标准，制止和纠正违反财经纪律和财务制度的行为。对经费管理的薄弱环节，要实行重点监督和控制，坚决杜绝铺张浪费行为。
（二）各级工商行政管理部门要坚决贯彻执行“收支两条线”管理的规定，省级以下各级工商行政管理部门收取的行政性收费，统一由省级工商行政管理部门按有关规定汇缴省级财政或纳入财政预算外资金专户，其中涉及中央财政收入部分，由省级工商行政管理部门统一上缴；省级以
下工商行政管理部门收取的罚没收入（不含缉私罚没收入），应根据罚缴分离的管理规定，通过银行缴入当地省级财政金库。缉私罚没收入按财政部、海关总署、公安部、国家工商行政管理局《关于印发〈关于加强缉私罚没收入缴库和缉私缉毒办案支出管理的若干规定〉的通知》（财预字
〔1998〕413号）执行。
（三）省级财政部门应按编制内人数核定经费。各级工商行政管理部门应加强人员编制管理，并结合工商行政管理体制改革，下大力气按规定清退自行增编人员，优化人员结构，提高人员素质，做好工商行政管理工作。
（四）各级工商行政管理部门要继续发扬艰苦奋斗、勤俭办一切事业的精神，树立“过紧日子”的思想，节省开支，保证重点需要，压缩一般性支出，把有限的资金用在刀刃上，切实提高资金使用效益。
（五）中央和省级财政部门要进一步增强服务观念，提高工作效率，对工商行政管理部门所需的各项经费要及时、足额拨付。对于违反有关规定，拖延拨付工商行政管理部门经费的，要按照规定追究有关责任人和负责人的责任。



1999年6月10日