增值税若干具体问题的规定(附英文)
国家税务总局
增值税若干具体问题的规定(附英文)
国税发[1993]154号
1993年12月28日，国家税务总局
一、征税范围
（一）货物期货（包括商品期货和贵金属期货），应当征收增值税。
（二）银行销售金银的业务，应当征收增值税。
（三）融资租赁业务，无论租赁的货物的所有权是否转让给承租方，均不征收增值税。
（四）基本建设单位和从事建筑安装业务的企业附设的工厂、车间生产的水泥预制构件、其他构件或建筑材料，用于本单位或本企业的建筑工程的，应在移送使用时征收增值税。但对其在建筑现场制造的预制构件，凡直接用于本单位或本企业建筑工程的，不征收增值税。
（五）典当业的死当物品销售业务和寄售业代委托人销售寄售物品的业务，均应征收增值税。
（六）因转让著作所有权而发生的销售电影母片、录像带母带、录音磁带母带的业务，以及因转让专利技术和非专利技术的所有权而发生的销售计算机软件的业务，不征收增值税。
（七）供应或开采未经加工的天然水（如水库供应农业灌溉用水，工厂自采地下水用于生产），不征收增值税。
（八）邮政部门销售集邮邮票、首日封，应当征收增值税。
二、计税依据
（一）纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。但对因逾期未收回包装物不再退还的押金，应按所包装货物的适用税率征收增值税。
（二）纳税人采取折扣方式销售货物，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。
（三）纳税人采取以旧换新方式销售货物，应按新货物的同期销售价格确定销售额。
纳税人采取还本销售方式销售货物，不得从销售额中减除还本支出。
（四）纳税人因销售价格明显偏低或无销售价格等原因，按规定需组成计税价格确定销售额的，其组价公式中的成本利润率为10％。但属于应从价定率征收消费税的货物，其组价公式中的成本利润率，为《消费税若干具体问题的规定》中规定的成本利润率。
三、小规模纳税人标准
（一）增值税细则第二十四条关于小规模纳税人标准的规定中所提到的销售额，是指该细则第二十五条所说的小规模纳税人的销售额。
（二）该细则第二十四条所说的以从事货物生产或提供应税劳务为主，并兼营货物的批发或零售的纳税人，是指该类纳税人的全部年应税销售额中货物或应税劳务的销售额超过50％，批发或零售货物的销售额不到50％。
四、固定业户到外县（市）销售货物应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，回其机构所在地主管税务机关申报纳税。未持有其机构所在地向税务机关核发的外出经营活动税收管理证明的，销售地主管税务机关一律按6％的征收率征税。其在销售地发笺销售额，回机构所在地后，仍应按规定申报纳税，在销售地缴纳的税款不得从当期应纳税额中押减。
PROVISIONS FOR SOME SPECIFIC QUESTIONS ON VALUE-ADDED TAX
(State Administration of Taxation: 28 December 1993)
Whole Doc.
1. Scope of Taxation
(1) Value-Added tax shall be levied on forward transactions in goods
(including commodity futures and precious metal futures).
(2) Value-Added Tax shall be levied on the business of selling gold
and silver by banks.
(3) Value-Added Tax shall not be levied on financing and leasing
businesses, whether or not ownership of the leased goods is transferred to
the lessee.
(4) For precast concrete components, other structural components or
building materials produced by a factory or workshop affiliated to an
infrastructural construction unit or an enterprise engaged in construction
and installation and used on construction projects of that unit or
enterprise, Value-Added Tax shall be levied at the time when the products
are transferred for use. But for precast components produced at the
construction sites and used directly on construction projects of that unit
or enterprise, no Value-Added Tax shall be levied.
(5) Value-Added Tax shall be levied on sales of dead articles in pawn
for pawn business and sales of consignment goods on behalf of consignors
for consignment business.
(6) Value-Added Tax shall not be levied on sales of original copy of
cinematographic films, video tapes and audio tapes arising from the
transfer of ownership of copy-right as well as sales of computer software
arising from the transfer of the ownership of patented technology or
nonpatented technology.
(7) Value-Added Tax shall not be levied on the supply or extraction
of unprocessed natural water (such as the supply of water from a reservoir
for agricultural irrigation and the self- extraction of underground water
by a factory for use in production).
(8) Value-Added Tax shall levied on sales of philately stamps and
first day covers by postal departments.
(9) Value-Added Tax shall be levied on the business of sewing
2. Basis of Tax Computation
(1) Deposits collected by a taxpayer on packaging materials leased or
lent out in the sales of goods and that are recorded and accounted for
separately are not included in the sales amount for tax levy. But for
deposits that are not to be returned as the packaging materials are not
collected when due, Value-Added Tax shall be levied at the tax rate
applicable to the packaged goods.
(2) For taxpayers adopting the method of selling goods at a discount,
if the sales amount and the discount amount are separately specified on
the same in voice, Value-Added Tax can be levied on the sales amount after
deduction the discount. If the discount amount is specified on a separate
invoice, the discount amount shall not be deducted from the sales amount,
no matter how the financial treatment is handled.
(3) For taxpayers adopting the method of selling goods by exchanging
new products for old ones, the sales amount shall be determined based on
the selling price of the new products in the same period.
For taxpayers adopting the method of selling goods for repayment of
principals, the expenditures on principal repayment shall not be deducted
from the sales amount.
(4) In case the sales amount of a taxpayer is determined on the basis
of the composite assessable value according to the regulations as its
selling prices are obviously low or no selling prices are available, the
cost plus margin rate in the composite assessable value formula shall be
10%. However, for goods on which a Consumption Tax shall be levied at a
rate on price value method, the cost-plus margin rate in the composite
assessable value formula shall be the cost plus margin rate prescribed in
the
.
3. Thresholds for Small-scale Taxpayers
(1) "Sales amount" mentioned in Article 24 of the Detailed Rules
concerning the threshold for small-scale taxpayers refers to the sales
amount for the small-scale taxpayers refers to the sales amount for the
small- scale taxpayers prescribed in Article 25 of the said Detailed
Rules.
(2) "Taxpayers engaged principally in the production of goods or the
provision of taxable services and also in wholesaling or retailing of
goods" mentioned in Article 24 of the Detailed Rules refer to those type
of taxpayers whose sales amount from sales of goods and taxable services
exceeds 50% of total annual taxable sales amount, while the sales amount
of wholesaling and retailing businesses makes up less than 50%.
4. Businesses with a fixed establishment selling goods in a different
county (or city) shall apply for the issuance of an outbound business
activities tax administration certificate from the local tax authorities
where the establishment is located and shall report and pay tax with the
local tax authorities where the establishment is located. Businesses
selling goods and taxable services in a different county (or city) without
the outbound business activities tax administration certificate issued by
the local tax authorities where the establishment is located, the local
tax authorities where the sales activities occur shall impose a tax at the
uniform tax rate of 6%. After the sale amount is brought back to the place
where the establishment is located, the sale amount arose in the selling
places shall still have to be reported and subject to tax in accordance
with the provisions. The tax paid in the selling place shall not be
deducted from the amount of tax payable of the period.
司法部、国家工商行政管理局关于外国、香港律师事务所办事处办理驻在期限延期手续的通知
司法部 国家工商行政管理局
司法部、国家工商行政管理局关于外国、香港律师事务所办事处办理驻在期限延期手续的通知
司法部 国家工商行政管理局
北京、上海、广东、海南、天津、辽宁、山东、浙江、江苏、福建省（直辖市）司法厅（局）、工商行政管理局：
根据《司法部、国家工商行政管理局关于外国律师事务所在中国境内设立办事处的暂行规定》第十一条和第十三条的有关规定，现就外国、香港律师事务所办事处办理驻在期延期手续的有关要求通知如下：
一、外国、香港律师事务所办事处驻在期限届满后，经司法部批准可以延长，延长期限每期为五年。
驻在期限自登记证颁发之日起计算。
二、外国、香港律师事务所办事处应在驻在期满前三十日，向驻在地司法厅（局）提交下列书面材料：
（1）《外国律师事务所驻华办事处驻在期限延期申请表》或《香港特别行政区律师事务所驻内地办事处驻在期限延期申请表》（向驻在地司法厅（局）申领）；
（2）由该律师事务所法定代表人或主要负责人签署的申请书：说明申请延期的理由，对办事处首席代表、代表是否继续在办事处任职进行确认，介绍律师事务所概况等；
（3）该律师事务所所属国（地区）主管机构或组织出具的合法开业证书（副本）或该所律师合法执业的证明材料；
（4）外国、香港律师事务所办事处首席代表、代表本年度在执业国（地区）登录的证明材料；
（5）外国、香港律师事务所办事处驻在期间开展业务活动的报告和纳税情况报告；
（6）外国、香港律师事务所办事处首席代表、代表任职期间在办事处驻在地每年居住的天数。
申请书须用中文书写，其他材料应提供中文译件。
外国律师事务所提交的申请材料，其中第3项材料须经该律师事务所所属国公证机关公证，第4项材料须经首席代表、代表执业国公证机关公证，并经中华人民共和国驻该国使领馆认证；香港律师事务所提交的申请材料，其中第3、4项材料须经司法部委托公证人公证，并经中国法律
服务（香港）有限公司转递。
三、外国、香港律师事务所驻在地司法厅（局）对申请材料进行初步审查，七日内提出审核意见报司法部。司法部自收到材料后七日内，对符合条件的作出批准延期决定。
四、外国、香港律师事务所自收到司法部批准文件之日起十五日内，向国家工商行政管理局申请办理延期登记手续，并提交下列材料：
（1）延期登记申请表（一式两份，向国家工商行政管理局领取）；
（2）由该律师事务所法定代表人或主要合伙人签署的申请书，内容包括申请延期的理由、办事处的首席代表及代表姓名、业务范围、驻在期限、驻在地址；
（3）司法部的批准文件；
（4）驻在期间开展业务情况的报告；
（5）该律师事务所所属主管机构或组织出具的开业证明；
（6）该律师事务所的资信证明（由所在国、地区金融机构提供）；
（7）办事处的登记证及首席代表、代表、雇员的工作证；
（8）其他相关文件。
五、外国、香港律师事务所办事处办理完完延期登记手续后十五日内，应向办事处驻在地的司法厅（局）备案。
六、外国、香港律师事务所或其办事处有下列行为的，司法部将不予批准该律师事务所办事处的驻在期限延期申请：
（1）设立该办事处的律师事务所已解散；
（2）办事处驻在期间，因违反有关规定，受到司法行政管理部门或工商行政管理部门警告、罚款、停业整顿、没收非法所得处罚，后又有违反管理规定行为的；
（3）办事处逾期提出申请的。
七、外国、香港律师事务所办事处有下列行为的，暂缓批准该律师事务所办事处的驻在期限延期申请：
（1）办事处违反管理规定，尚在处理阶段的；
（2）办事处提交申请材料不全的。
八、本通知自下发之日起执行。
1997年10月17日
