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.
关于进一步加快水运建设市场信用体系建设的通知
交通运输部
关于进一步加快水运建设市场信用体系建设的通知
交水发﹝2011﹞17号
各省、自治区、直辖市交通运输厅（委），天津市、上海市交通运输和港口管理局，长江航务管理局：
为深入推进水运建设市场信用体系建设，提高信用管理信息化水平，规范水运建设市场行为，维护水运建设市场秩序，促进水运建设又好又快发展，我部先后印发了《水运工程建设市场信用信息管理办法(试行)》（交水发〔2008〕510号）（以下简称《管理办法》）和《水运工程建设市场主要责任主体不良行为记录认定标准（试行）》（交水发〔2008〕511号）（以下简称《认定标准》），组织开发了全国水运工程建设市场信用信息管理系统（简称部级平台），于2010年8月15日正式上网运行，并开展了相关的培训工作。为进一步加快水运建设市场信用信息管理体系建设，现将有关事项和要求通知如下：
一、加强组织领导，切实加快省级水运工程建设市场信用信息管理系统（简称省级平台）建设
省级平台是全国水运工程建设市场信用管理系统的重要组成部分，省级平台与部级平台互联互通是实现信用信息共享的关键环节。目前，已有江苏、浙江、重庆、安徽、广东、广西、黑龙江、湖南等8省（区、市）省级平台实现了与部级平台互联互通，还有部分省完成了省级平台建设，但尚未与部级平台联通，还有一些省级平台正在建设中。有关省级交通运输主管部门应对省级平台建设高度重视，加强领导，加快进度，确保2011年3月底前实现与部级平台互联互通。
二、结合实际，抓紧制定实施细则
制定省级水运工程建设市场信用信息管理实施细则是落实《管理办法》和《认定标准》两个文件的一项重要工作。广西、山东、辽宁、福建、浙江等省（区）已制定了本省（区）实施细则，但还有部分省（区、市）的实施细则正在制定中。有关省级交通运输主管部门应结合本省（区、市）水运建设市场实际，按照部统一要求，抓紧制定本省（区、市）水运工程建设市场信用信息管理实施细则，于2011年6月底前报部备案。实施细则应严格按照《管理办法》和《认定标准》两个文件确定的原则、方法，在已有框架内对有关规定进行细化或补充，并结合本省（区、市）情况，明确工作机制和工作主体，明确工作步骤、环节、责任人员、不良行为处罚等内容。
三、做好信息录入和审核工作，确保数据完整、准确、及时
各类市场责任主体信用信息数据的准确、完整、真实是信用管理工作的基础。各省级交通运输主管部门应按照《管理办法》和《认定标准》要求，认真做好市场责任主体信用信息录入和更新维护。按照属地化管理的原则，各类责任主体信息的更新维护和动态监管工作由其注册地省级交通运输主管部门负责，不得拒绝受理、拖延或疏于监管。
曝光不良行为是规范市场的重要手段之一。各省级交通运输主管部门应根据有关规定和《认定标准》，切实加强水运建设市场监管，认真做好市场责任主体不良行为处罚相关信息的收集、审核、发布工作，在省级平台上发布后5个工作日内需上传到部级平台。
四、加强组织协调，完善保障工作
各省级交通运输主管部门应完善工作保障措施，明确信用体系建设专门机构，落实信用信息管理系统建设与维护工作经费，确保信用体系建设各项工作顺利开展。并请尽快明确一名日常工作联系人，于2011年3月31日前将其有关信息按照附表格式报部。部将根据进展情况对信用体系建设进行专项检查，确保工作顺利完成。
附件：水运建设市场信用信息管理工作机构联系表
交通运输部（章）
二〇一一年一月二十五日
文档附件：
水运建设市场信用信息管理工作机构联系表.doc
http://www.moc.gov.cn/zhuzhan/zhengwugonggao/jiaotongbu/shuiyungongcheng/201102/P020110210531826855365.doc
