关于出口产品退税几个具体问题的补充规定(附英文)
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.
巴中市人民政府关于印发《巴中市城镇职工生育保险办法》的通知
四川省巴中市人民政府
巴中市人民政府关于印发《巴中市城镇职工生育保险办法》的通知
巴府发[2008]22号
各县(区)人民政府,市级各部门,市经济开发区商贸园、工业园管委会:
《巴中市城镇职工生育保险办法》已经市政府二届十八次常务会议审定通过,现印发给你们,请遵照执行。
二○○八年四月十日
巴中市城镇职工生育保险办法
第一章 总 则
第一条 为保障职工在生育期间得到必要的经济补偿和医疗保健需要,根据《中华人民共和国劳动法》、《中华人民共和国妇女权益保障法》、《四川省城镇职工生育保险办法(试行)》等有关法律法规规定,结合我市实际,制定本办法。
第二条 本办法适用于本市行政辖区内的国家机关、事业单位、社会团体及其工作人员(以下简称职工)以及城镇各类企业、民办非企业单位、个体经济组织(以下简称用人单位)和与之形成劳动关系的职工。
国家、省驻巴单位及其职工的生育保险参照本办法执行。
第三条 生育保险基金按照以支定收、收支平衡、略有节余的原则筹集,实行市级统筹,分级管理。
第四条 市劳动保障行政部门负责全市生育保险工作。县(区)劳动保障行政部门负责本行政区域内的生育保险工作。市和县(区)社会保险经办机构具体经办所辖范围的生育保险业务。
第二章 生育保险基金的筹集
第五条 生育保险基金构成:
(一)用人单位缴纳的生育保险费;
(二)基金利息;
(三)滞纳金;
(四)依法纳入生育保险基金的其它资金。
第六条 生育保险费缴纳标准:用人单位按本单位上年度在职职工工资总额的0.3%缴纳生育保险费,职工个人不缴费。
用人单位在职职工工资总额低于上年度全省在岗职工平均工资60%的,以上年度全省在岗职工平均工资的60%作为缴费基数,工资总额按国家统计口径执行。
第七条 财政预算内拨款的国家机关、事业单位、社会团体应缴纳的生育保险费纳入同级财政预算;自收自支(含定补)事业单位和企业应缴纳的生育保险费在管理费中列支。
第八条 生育保险缴费费率的调整,由市劳动和社会保障局会同市财政局根据全市生育保险收支及结余情况提出方案,报市人民政府批准后执行。
第三章 生育保险待遇
第九条 职工享受生育保险待遇,应当符合下列条件:
(一)用人单位按照本办法参加生育保险,并按规定履行缴费义务;
(二)符合国家计划生育规定生育或施行计划生育手术。
第十条 生育保险待遇和标准:
(一)生育津贴。以职工生育前12个月本人的生育保险缴费工资总额除以365日后,按以下情形分别计算生育津贴:
1、妊娠满7个月生产的乘以90天,剖宫产增加15天,多胞胎的,每多生产一个婴儿增加15天;
2、妊娠满3个月不满7个月引产或流产的乘以42天;
3、妊娠不满3个月流产的乘以15天。
(二)生育医疗费包括职工因生育发生的检查费、接生费、手术费、住院床位费和药品费。
(三)计划生育手术费包括因计划生育实施绝育及复通术(含男职工)、放置(取出)宫内节育器、流产术、引产术所发生的医疗费用。
(四)职工生育期间治疗并发症发生的医疗费,由生育保险基金支付。
生育津贴的支付:财政预算内拨款的国家机关、事业单位、社会团体的职工生育期间仍执行财政年初预算工资。其它用人单位的职工生育津贴由社会保险经办机构直接拨付给用人单位。
符合国家、省、市规定的晚育或母乳喂养增加的产假及产假期间的工资待遇由所在用人单位按有关规定执行。
第十一条 参加生育保险的男职工,其配偶属非城镇户籍人口或城镇无业人员且未参加生育保险、符合计划生育规定生育的,按照本办法规定的职工生育医疗费享受标准在生育基金中支付一次性生育医疗费补助。
第四章 生育保险管理
第十二条 职工生育(含引产、流产)或施行计划生育手术引起的并发症所发生的符合基本医疗保险的住院医疗费用,比照基本医疗保险的有关规定和支付比例纳入生育保险基金支付。因医疗事故发生的一切费用,生育保险基金不予支付。
第十三条 生育保险医疗服务实行定点医疗机构协议管理,社会保险经办机构与具有生育医疗、母婴保健和计划生育技术服务相关资质的医疗保险定点医疗机构和计划生育服务机构(以下简称定点医疗服务机构)签订服务协议。
第十四条 参保职工凭社会保险经办机构出具的参保手续到定点医疗服务机构就医,所发生符合规定的生育医疗费和计划生育手术费由社会保险经办机构直接与定点医疗服务机构结算。
生育医疗费结算标准,按照顺产、剖宫产的平均医疗费水平实行定额结算。
计划生育手术费的结算标准,按照计划生育主管部门、物价主管部门规定的标准执行,由社会保险经办机构按标准定额结算。
第十五条 用人单位被依法宣布撤销、解散或破产的,应当在资产清算时,清偿欠缴的生育保险费。对用人单位出现上述情况之日起280天内生育的职工,其生育保险待遇,由社会保险经办机构按规定的标准和支付方式支付。
用人单位因改制、重组,应由改制、重组后的单位继续缴纳生育保险费。
第十六条 社会保险经办机构应当及时受理生育保险待遇的申请,确定审核办理程序,并向社会公布,对符合条件的,应及时按规定支付生育保险待遇。
第十七条 申报时须提供的有关证明材料。
(一)本人身份证;
(二)有关部门出具的《生育服务证》或人口和计划生育行政部门出具的《再生育服务证》、结婚登记证;
(三)协议医疗服务机构出具的婴儿出生、死亡、流产证明和节育手术证明;
(四)出院证明、住院费用结算收据、住院费用清单;
(五)新生儿户口簿;
(六)需要提供的其它材料。
第十八条 用人单位欠缴生育保险费的,从欠缴次月起停止享受生育保险待遇。欠缴生育保险费在6个月内的,用人单位按照《社会保险费征缴暂行条例》规定将欠缴的生育保险费补缴后,继续享受生育保险相关待遇。超过6个月以上的,欠缴费期间其职工的生育保险待遇由用人单位支付。
用人单位未按本办法参加生育保险,导致职工不能享受生育保险待遇的,由用人单位按照本办法规定的标准支付职工生育保险待遇。
第十九条 生育保险基金实行“专户储存、专账核算、收支两条线”管理,生育保险费收入按月由征收机构全额缴入本级财政社保专户,生育保险基金支出由同级财政通过专户按月份支出计划拨付本级社保机构基金支出户。严禁任何部门、单位和个人坐支、挤占、截留和挪用。各级劳动保障部门负责生育保险基金的管理,各级财政部门负责生育保险基金监督管理,各级审计部门负责生育保险基金审计监督。
社会保险经办机构负责生育保险费的征收、管理及待遇支付,并建立健全预决算制度、财务会计制度和内部审计制度。
第二十条 生育保险基金的管理和监督按照社会保险基金管理监督的有关规定执行。
第五章 法律责任
第二十一条 用人单位有下列情形之一的,由劳动保障行政部门依照国务院《劳动保障监察条例》和《社会保险费征缴暂行条例》的有关规定处理。
(一)未按规定办理生育保险参保手续或者未按照规定足额缴纳生育保险数额的;
(二)申报生育保险费数额时,瞒报工资总额或者职工人数的;
(三)以弄虚作假、冒名顶替等手段骗取生育保险待遇或者骗取生育保险基金的;
(四)伪造、变造、故意毁灭有关账册、材料或不设账册,致使生育保险费缴费基数无法确定的。
第二十二条 生育保险定点医疗服务机构及其工作人员出具虚假证明或者伪造病历的,由社会保险经办机构提请劳动保障行政部门按有关规定处理。
第二十三条 劳动保障行政部门、社会保险经办机构工作人员滥用职权、徇私舞弊、玩忽职守,造成生育保险基金损失的,由劳动保障行政部门负责追回,并给予有关责任人员行政处分,构成犯罪的,依法追究刑事责任。
第二十四条 用人单位或职工个人对社会保险经办机构核定的生育保险待遇有异议以及没有按照本办法规定支付生育保险待遇发生争议的,可依法申请行政复议或提起行政诉讼。
第六章 附 则
第二十五条 市劳动和社会保障局、市财政局根据本办法规定制定实施细则。
第二十六条 社会保险经办机构必需的工作经费列入同级财政预算,不得在生育保险基金中列支。
第二十七条 本办法由市人民政府法制办公室负责解释。
第二十八条 本办法自发布之日起施行。原巴中地区行政公署印发的《巴中地区企业职工工伤、生育保险暂行办法》(巴署发[1995]174号)同时废止。原生育保险相关规定与本办法不一致的,以本办法为准。
社会保障 生育保险 办法 印发 通知