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外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法

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外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法

国家税务总局


外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法


第一条 为贯彻执行外商投资企业和外国企业(以下简称企业)购买国产设备投资抵免企业所得税的政策规定,规范和加强审核管理工作,根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)及其实施细则和财政部、国家税务总局《关于外商投资企业和外国企业购买国产设备抵免企业所得税有关问题的通知》(财税字〔2000〕49号,以下简称通知)等有关规定,制定本办法。
第二条 本办法适用按核实征收方式缴纳企业所得税的企业。
第三条 通知所称设备是指符合通知规定范围、并作为固定资产管理的生产经营性(包括生产必需的测试、检验)机器、机械、运输工具、设备、器具、工具等。不包括未作为固定资产管理的工具、器具等。
第四条 通知所称国产设备必须是1999年7月1日以后、且以货币购进的未使用过的国产设备,不包括投资方作为注册资本投资的设备。
第五条 通知所称国产设备投资是指购买设备发票价税合计价格,但不包括按有关规定退还的增值税税款以及设备运输、安装和调试等费用。
设备购置时间以设备发票开具时间为准。采取分期付款或赊销形式取得设备的,以设备到货时间为准。
第六条 企业购买国产设备投资抵免企业所得税的,由企业提出申请,经主管税务机关逐级上报省级税务机关审核批准。
第七条 企业每一年度投资抵免的企业所得税税额,应按通知规定的限额和期限内抵免。企业购买国产设备的前一年为亏损或者处于税法规定免税年度的,其设备购买前一年度的企业所得税额以零为基数,计算其新增企业所得税。
第八条 企业购买国产设备的以前年度为累计亏损的,购买设备的当年度或以后年度实现的应纳税所得额,应根据税法规定,弥补企业以前年度亏损后,确定投资抵免。企业购买设备的当年度或以后年度处于税法规定免税年度的,其该年度的应纳所得税额,首先按照税法规定给予免税,其设备投资抵免额可延续下一年度进行抵免,但延续期限不得超过通知规定的年限。
第九条 税务机关查补的企业所得税额,属于设备购买以前年度的,计入该所属年度缴纳的企业所得税税额基数;属于设备购买当年或以后年度的,不得作为可抵免的新增企业所得税额。
第十条 企业申请抵免企业所得税,应在购置国产设备后两月内,向主管税务机关递交申请报告。主管税务机关在接到申请后,应逐级上报省级税务机关。省级税务机关在接到申请后应在一个月内作出审核批准,同时,应将批准文件抄送企业。
纳税人递交申请报告时,须提供如下资料:
(一)《外商投资企业和外国企业购买国产设备投资抵免企业所得税申请表》(式样见附表1);
(二)企业法人营业执照副本复印件;
(三)企业税务登记证副本复印件;
(四)外经贸部门项目批准书复印件;
(五)企业合同复印件;
(六)国产设备供货合同及发票复印件;
(七)税收(出口货物专用)缴款书复印件;
(八)税务机关要求提供的其他资料。
第十一条 企业在每一纳税年度终了后四个月内向主管税务机关报送年度所得税申报表、会计决算报表时,应在纳税申报表备注栏中注明本年度申请抵免的企业所得税额,同时附送《外商投资企业和外国企业购买国产设备投资抵免企业所得税汇总审核表》(式样见附表2)、购置设备的发票(复印件)、《外商投资企业和外国企业购买国产设备投资抵免企业所得税明细表》(式样见附表3)。
第十二条 主管税务机关接到企业报送的有关报表、资料后,要认真审核企业填报的项目和数额,并据以办理企业所得税投资抵免及汇算清缴。
第十三条 主管税务机关要加强企业购买国产设备投资抵免企业所得税的管理,分户建立抵免档案和台账,专档归集、保管有关文件、资料,详细记录应抵免的投资额、已抵免的投资额、未抵免的投资额。
第十四条 外商投资企业在境内设立的各分支机构购买国产设备投资抵免,统一在总机构所在地办理。
第十五条 本办法自1999年7月1日起执行。外商投资企业和外国企业在1999年7月1日至1999年12月31日间购置符合抵免企业所得税规定的国产设备投资,应于2000年6月底前向主管税务机关申报。各级税务机关应按上述规定审核批准后,于2000年9月底前办理完投资抵免退税。
第十六条 各省、自治区、直辖市和计划单列市税务机关可根据本办法制定具体实施方案,并报国家税务总局备案。
附件:附表1:《外商投资企业和外国企业购买国产设备投资抵免企业所得税申请表》(式样)(略)
附表2:《外商投资企业和外国企业购买国产设备投资抵免企业所得税汇总审核表》(式样)(略)
附表3:《外商投资企业和外国企业购买国产设备投资抵免企业所得税明细表》(式样)(略)



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上海市人民代表大会常务委员会关于废止《上海市人民代表大会常务委员会关于本市试行交通警察和巡察警察在道路上统一执法的决定》的决定

上海市人大常委会


上海市人民代表大会常务委员会关于废止《上海市人民代表大会常务委员会关于本市试行交通警察和巡察警察在道路上统一执法的决定》的决定


  (2005年2月24日上海市第十二届人民代表大会常务委员会第十八次会议通过)

  上海市第十二届人民代表大会常务委员会第十八次会议审议了上海市人民政府关于提请废止《上海市人民代表大会常务委员会关于本市试行交通警察和巡察警察在道路上统一执法的决定》的议案,决定废止1999年1月22日上海市第十一届人民代表大会常务委员会第八次会议通过的《上海市人民代表大会常务委员会关于本市试行交通警察和巡察警察在道路上统一执法的决定》,终止试行交通警察和巡察警察在本市道路上统一执法工作。
  
  本决定自公布之日起生效。



中华人民共和国海关总署关于外国驻中国使馆和使馆人员进出境物品的规定(附英文)

海关总署


中华人民共和国海关总署关于外国驻中国使馆和使馆人员进出境物品的规定(附英文)

(一九八六年十月三十一日国务院批准)

第一条 根据《中华人民共和国外交特权与豁免条例》,制定本规定。
第二条 外国驻中国使馆(以下简称使馆)运进运出公务用品,使馆人员运进运出自用物品,除有双边协议按协议执行外,应当按照本规定办理。前款中,“公务用品”系指使馆执行职务直接需用的物品,包括家具、陈设品、办公用品、招待用品和机动车辆等;“自用物品”系指使馆人员和与其共同生活的配偶及未成年子女在中国居留期间直接需用的生活用品,包括家具、家用电器和机动车辆等。
第三条 使馆运进运出公务用品,外交代表以托运或者邮寄方式运进运出自用物品,应当书面向海关申报。外交代表进出境时有随身携带的或者附载于同一运输工具上的私人行李物品,应当口头向海关申报,海关予以免验放行。但具有重大理由推定其中装有非公务用品、非自用物品,或者装有中国法律和规章禁止进出口的物品时,海关有权查验。查验时,必须有外交代表或者其授权人员在场。
第四条 使馆申报运进的公务用品和外交代表申报运进的自用物品,经海关审核在直接需用数量范围内的,予以免税。申报运出公务用品和自用物品,由海关审核后予以放行。
第五条 使馆和使馆人员不得携运中华人民共和国法律和规章禁止进出口的物品进出境。因特殊情况需要运进运出上述物品,必须事先得到中国政府有关部门的批准,并按中国政府有关规定办理。运进无线电收发信机及其器材,必须事先以书面申请报经中国外交部批准。使馆和使馆人员应当向海关申报并提供有关批准文件,海关予以审核放行。携运文物出境,必须事先向海关申报,经国家文化行政管理部门指定的省、自治区、直辖市文化行政管理部门鉴定,并发给许可出境凭证。使馆和使馆人员应当向海关提供有关凭证,海关予以审核放行。携运枪支、子弹进出境,按照《中华人民共和国枪支管理办法》的规定办理。携运属于中国检疫法规规定管制的物品进出境,海关按有关法规办理。
第六条 使馆和使馆人员申报属于中国法律和规章禁止进出口的物品,除经中国政府有关部门批准的以外,海关予以扣留,有关使馆或者使馆人员应当在九十天内退运。逾期未退运的,由海关变价上缴国库。
第七条 使馆和使馆人员免税运进的物品,不得转让。确有特殊原因需要转让的,必须报经海关批准。经批准转让的物品,应当由受让人或者出让人按规定向海关办理纳税或者免税手续。
第八条 使馆发送或者收受的外交邮袋,海关予以免验放行。外交邮袋应予加封,附有可资识别的外部标记,并以装载外交文件或者公务用品为限。外交邮袋由外交信使转递时,必须持有派遣国主管机关出具的信使证明书。商业飞机机长可以受委托为使馆转递外交邮袋,但机长必须持有委托国的官方证明文件(注明邮袋件数)。由商业飞机机长转递或者托运的外交邮袋,应当由使馆派使馆人员办理接交、提取或者发运手续。
第九条 使馆的行政技术人员和服务人员,如非中国公民或者在中国的永久居留者,携运进境自用物品,包括到任后半年内运进安家物品,应当书面向海关申报。上述物品经海关审核在直接需用数量范围内(其中汽车每户限一辆)的,海关予以查验免税放行。申报携运出境的自用物品,海关予以审核查验放行。前款所述人员寄进或者寄出的个人自用物品,海关按照个人邮递物品的有关规定办理。本条第一款所述人员任职期间托运进境的自用物品,海关比照本条第二款办理。
第十条 联合国及其专门机构和其他国际组织驻中国代表机构运进运出公务用品和邮袋,代表机构的代表、行政技术人员、服务人员和与其共同生活的配偶及未成年子女运进运出自用物品,海关根据中国已加入的有关国际公约和中国与有关国际组织签订的协议办理;遇有公约和协议未涉及的情况,参照本规定有关条款办理。
第十一条 外国驻中国领事馆运进运出公务用品和领事邮袋,领事官员、领馆工作人员和与其共同生活的配偶及未成年子女运进运出自用物品,海关根据中国已加入的有关国际公约和中国与有关国家签订的协议办理;遇有公约和协议未涉及的情况,根据互惠的原则,参照本规定有关条款办理。
第十二条 本规定自发布之日起施行。(附英文)

PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'SREPUBLIC OF CHINA ON THE ADMINISTRATION OF THE IMPORT AND EXPORT OFARTICLES BY FOREIGN DIPLOMATIC MISSIONS AND THEIR PERSONNEL IN CHINA

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'S
REPUBLIC OF CHINA ON THE ADMINISTRATION OF THE IMPORT AND EXPORT OF
ARTICLES BY FOREIGN DIPLOMATIC MISSIONS AND THEIR PERSONNEL IN CHINA
(Approved by the State Council on October 31, 1986 and promulgated
by the General Customs Administration on December 1, 1986)
Article 1
These Provisions are formulated in accordance with Regulations of the
People's Republic of China Concerning Diplomatic Privileges and
Immunities.
Article 2
Cases concerning the import and export of articles for official use by a
foreign diplomatic mission in China (hereinafter referred to as "the
mission"), or the import and export of articles for personal use by the
personnel of a foreign diplomatic mission, shall comply with these
Provisions, unless a bilateral agreement, which shall be complied with
instead, exists.
In the preceding paragraph, "articles for official use" refers to articles
directly needed by a foreign mission in the performance of its functions,
which include furniture, decorative articles, office equipment, supplies
for reception of guests, and motor vehicles; "articles for personal use"
refers to articles directly needed for daily use, during their stay in
China, by mission personnel and their spouses and minor children living
with them, which include furniture, household electrical appliances, and
motor vehicles.
Article 3
The import and export of articles for official use by the mission, and the
import and export of articles for personal use by diplomatic agents
through consignment shipping or by post, shall all be declared to the
Customs.
Diplomatic agents entering or leaving the country shall declare orally to
the Customs their accompanied personal effects, or their personal luggage
transported separately in the same vehicle of transport, and the Customs
shall give clearance without inspection. In case there are serious
grounds for presuming that the luggage contains articles not for official
use or articles not for personal use, or the luggage contains articles
forbidden to be brought into or out of the country by the Chinese laws and
regulations, the Customs shall have the right to inspect the luggage. Such
inspection shall be conducted only in the presence of the diplomatic agent
concerned, or of his authorized representative.
Article 4
Articles for official use declared for import by the mission, or articles
for personal use declared for import by a diplomatic agent, shall be
exempt from Customs duties after they have been examined by the Customs
and found to be within the reasonable quantities for direct use.
Articles for official use and for personal use, declared at the Customs
for export, shall be given clearance after being examined and verified by
the Customs.
Article 5
The mission and its personnel may not carry into or out of the country
articles whose import and export are forbidden by the laws and regulations
of the People's Republic of China. If the aforesaid articles need to be
imported or exported for special reasons, a prior permission must be
obtained from the authorities concerned of the Chinese Government, and the
matter shall be handled in accordance with the pertinent provisions
prescribed by the Chinese government.
For the import of radio transmitters and receivers with their accessories,
a written application must be submitted in advance to the Chinese Ministry
of Foreign Affairs for approval. The mission and its personnel shall
declare at the Customs and present the relevant approval documents, and
the Customs shall give clearance after examination and verification.
To take cultural relics out of the country, a declaration must be made in
advance with the Customs; and the relics shall be appraised by the
cultural and administrative departments of the provinces, autonomous
regions, or municipalities directly under the Central Government, as
designated by the State cultural and administrative department, and an
export certificate shall be issued. The mission and its personnel shall
present the relevant certification to the Customs, and the Customs shall
give clearance after examination and verification.
The carrying into or out of China of firearms and ammunition shall be
handled in accordance with the provisions of Measures of the People's
Republic of China for the Control of Firearms.
The import or export of articles that is controlled by China's quarantine
laws and regulations shall be handled by the Customs in accordance with
the pertinent laws and regulations.
Article 6
In the case where the articles, declared by the mission and its personnel,
belong to the categories of articles forbidden by China's laws and
regulations to be imported or exported, these articles, unless their
import or export has been approved by China's competent authorities, shall
be detained by the Customs; the detained articles shall be withdrawn from
import or export by the mission or its mission personnel concerned within
90 days. If these articles are not withdrawn within the said time limit,
they shall be appraised at the current rate and turned over by the Customs
to the State treasury.
Article 7
Articles imported duty-free by the mission and its personnel shall not be
transferred. Should the aforesaid articles need to be transferred for a
special reason, permission must be obtained from the Customs.
With respect to articles transferred with permission, the transferee or
the transferor shall go through the procedures with the Customs, in
accordance with pertinent provisions, for the payment of or the exemption
from duties.
Article 8
Diplomatic bags delivered by or sent to the mission shall be given
clearance without inspection by the Customs. Diplomatic bags shall be
sealed with an identifiable external mark; such bags may contain
diplomatic papers and articles for official use only. Diplomatic couriers
shall be provided with courier certificates issued by the competent
authorities of the despatching country when they carry diplomatic bags.
The captain of a commercial aircraft may be entrusted to carry diplomatic
bags. He shall be provided with an official certifying document issued by
the consigner state, indicating the number of packages. With respect to
the diplomatic bags delivered by, or through consignment transport by the
captain of a commercial aircraft, the mission concerned shall send its
personnel to go through the procedures for the handling over, taking
possession of or delivery of the said diplomatic bags.
Article 9
The members of administrative, technical or service staff of the mission
who are not Chinese citizens, or persons permanently resident in China,
shall submit a written declaration to the Customs when they bring into the
country personal effects, including articles intended for their
establishment imported within 6 months of the time of their installation
in China. Where the aforesaid articles are within reasonable quantities
for direct use (as for cars, one for each household), the Customs shall
give clearance duty-free after examination and verification.
In case personal effects are sent into or out of the country by post by
the personnel mentioned in the preceding paragraph; the Customs shall
handle the case in accordance with the provisions concerning the personal
articles sent by post.
In case personal effects are brought into the country by consignment
shipping by the personnel mentioned in the first paragraph of this Article
during their term of office, the Customs shall handle the case by applying
mutatis mutandis the second paragraph of this Article.
Article 10
In case articles or pouches for official use are brought into or out of
the country by the representative offices of the United Nations or its
specialized agencies, or of other international organizations, in China,
as well as articles for personal use which are brought into or out of the
country by the representatives, the members of the administrative,
technical or service staff of the said representative offices and their
spouses and minor children living with them, the Customs shall handle them
in accordance with the relevant international conventions to which China
is a party, and also with the agreements signed between China and the
international organizations concerned; for cases which are not regulated
by the aforesaid conventions or agreements, the Customs shall handle them
with reference to relevant articles of these Provisions.
Article 11
In case articles for official use and consular bags are brought into or
out of the country by foreign consular posts in China, and articles for
personal use brought into or out of the country by consular officers,
other members of the consular posts, or their spouses and minor children
living with them, the Customs shall handle them in accordance with the
relevant international conventions to which China is a party, and also
with the agreements signed between China and the countries concerned; for
the cases which are not regulated by the aforesaid conventions or
agreements, the Customs shall handle them in accordance with the principle
of reciprocity and with reference to the relevant Articles of these
Provisions.
Article 12
These Provisions shall go into effect as of the date of promulgation.