财政部、国家税务总局关于对外国企业常驻代表机构征收工商统一税、企业所得税问题的补充规定
财政部、国家税务总局
财政部、国家税务总局关于对外国企业常驻代表机构征收工商统一税、企业所得税问题的补充规定
财税外[1985]197号
1985-09-25财政部 国家税务总局
一、外国企业常驻代表机构为其总机构从事自营商品贸易和居间介绍商品贸易所取得的收入如何区分征税问题:
(一)依照财政部《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》(以下简称《暂行规定》)第一条的规定,如果常驻代表机构仅为其总机构从事自营商品贸易而进行联络洽谈、搜集商情资料等准备性、辅助性活动,是由总机构与中国境内企业直接签定商品贸易合同,并且能够提供总机构与中国境外制造厂家签定的购买商品合同以及总机构将商品销售给中国境内企业的发货票的,经当地税务机关核准,其所取得的商品进销差价收入及其他收入可免予征税。
(二)依照《暂行规定》第二条规定,常驻代表机构为其总机构在中国境外接受其他企业委托的商品贸易代理业务,在中国境内居间介绍成交,或者在中国境内为其他企业从事进口商品的代理业务,其所取得的商品进销差价收入,应视同佣金、手续费收入征税。
二、关于外国企业常驻代表机构在中国境内从事居间介绍等业务所取得的回扣收入,其中将回扣收入一部分支付给中国国内企业的,可否准予扣除计算纳税问题:
外国企业常驻代表机构在中国境内从事居间介绍等业务所取得的回扣收入,如果合同中载明该项收入是由常驻代表机构与中国国内企业分劈收取的,并且能够提供有关单据、凭证,其支付给中国国内企业的回扣收入,可准其在计算缴纳所得税前列支。
三、关于外国企业常驻代表机构建立健全财务收支账目问题:
依照外国企业所得税法第九条以及施行细则第三十八条的规定,外国企业常驻代表机构应建立健全反映业务活动、合同签订等内容和财务收支的有关单据、凭证、账册,各项记录必须正确、完整,都应当有合法的凭证作为记账依据。外国企业常驻代表机构在纳税年度内,应按照外国企业所得税法施行细则第三十六条的规定,向当地税务机关报送所得税申报表和会计决算报表,除另有规定者外,还应附送在中华人民共和国登记的注册会计师的查账报告。
四、关于如何确定外国企业常驻代表机构的总机构问题:
《暂行规定》中所说外国企业常驻代表机构的总机构,是指直接委派常驻代表机构的外国公司、企业和其他经济组织,通常该总机构与常驻代表机构为同一经济核算实体。
五、关于一家外国企业在中国境内设立的多处代表机构,对同一项业务合同都提供劳务,如何申报纳税问题:
依照《暂行规定》的规定,一家外国企业在中国境内设立的多处代表机构,应分别由各常驻代表机构向所在地税务机关申报纳税,但如果该外国企业在中国境内的多处代表机构对同一项业务合同都提供劳务,划分征税确有困难的,经税务机关核准,可由中方签定合同的单位所在地的常驻代表机构汇总申报纳税。
六、关于外国企业常驻代表机构取得的收入属于《暂行规定》公布前签订的合同应支付的款项,应否征税问题:
依照《暂行规定》第七条以及关于对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定的几个政策业务问题第九条的规定,对外国企业常驻代表机构征收工商统一税从1985年6月1日起执行;企业所得税从1985年度起计算征收。因此,凡在1985年6月1日以后,常驻代表机构取得的收入和1985年1月1日以后取得的所得,均应按照上述规定纳税。
七、关于对不按规定期限申报纳税的外国企业常驻代表机构,应否加收滞纳金的问题:
依照工商统一税条例(草案)第十五条和外国企业所得税法第十四条的规定,外国企业常驻代表机构不按规定期限申报纳税的,应按税法规定加收滞纳金。常驻代表机构由于申报纳税困难等特殊情况,不能按期申报纳税的,应向当地税务机关说明原因,经核准同意适当延长申报纳税期限的,可免纳滞纳金。为了照顾常驻代表机构按税法规定期限计算收入额、申报缴纳工商统一税确有一定困难的实际情况,可暂改按月后10日内计算缴纳。
财政部 国家税务总局
一九八五年九月二十五日
对外经济开放地区环境管理暂行规定(附英文)
国家环保局
对外经济开放地区环境管理暂行规定(附英文)
1986年3月15日,国家环境保护局
第一条 为了加强对外经济开放地区的环境管理,防治环境污染和生态破坏,保障人体健康,保护和创造良好的投资环境,促进经济和社会发展,特制定本规定。
第二条 本规定所称对外经济开放地区,是指国家批准的经济特区、沿海开放城市和沿海经济开放区。在对外经济开放地区从事生产、经营活动的一切单位和个人,必须遵守本规定。
第三条 对外经济开放地区的各级人民政府,必须坚持“预防为主、防治结合”的方针,加强环境综合整治工作。应当把环境保护纳入本地区的经济和社会发展规划,明确环境保护的目标、任务和措施,并组织实施。
第四条 对外经济开放地区进行新区建设必须作出环境影响评价,全面规划,合理布局。各有关部门必须严格按照规划和布局的要求进行建设。对外经济开放地区现有的不合理布局,应当结合城市改造、工业调整逐步加以解决。在生活居住区、水源保护区、疗养区、自然保护区,风景游览区、名胜古迹和其他需要特殊保护的地区,不得建设污染环境的项目;已建成的,要限期治理、调整或搬迁。
第五条 管辖对外经济开放地区的省、自治区、直辖市人民政府,对国家环境质量标准中未规定的项目,可以制定地方补充标准;对执行国家污染物排放标准不能保证达到本地区环境质量要求的,可以制定严于国家污染物排放标准的地方污染物排放标准,报国家环境保护部门备案。按照前款规定制定的地方污染物排放标准,所在地的企业、事业单位必须执行。
第六条 对外经济开放地区从国外引进技术和设备,必须符合无污染或少污染的要求,对产生污染,国内又不能配套解决的,应当同时引进相应的环境保护设施。一切新建、改建和扩建项目,必须做到防治环境污染的配套设施与主体工程同时投入使用。
第七条 对外经济开放地区的一切单位和个人,在签订经济合同时,应当明确当事人各方在环境保护方面的义务和责任,落实防治环境污染的措施。合同中不得有违反国国家和地方环境保护法律、法规的内容。
第八条 在对外经济开放地区进行开发建设的单位,必须按照国家规定报送环境影响报告书(表)和建设项目初步设计环境保护篇章;竣工后,必须报送环境保护设施竣工验收报告。环境保护部门应当在接到环境影响报告书(表)的四十五日内,初步设计环境保护篇章、环境保护设施竣工验收报告的三十日内予以批复;逾期不批复的,上报方案自行生效。
第九条 对外经济开放地区的企业事业单位排放污染物,必须到所在地人民政府环境保护部门提出排污申请,如实填报拥有的污染物排放设施、处理设施和在正常作业条件下排放污染物的种类、方式、数量和浓度,经审核批准并取得排污登记证件后,方能生产或营业。排污情况发生变化的,应当及时向所在地人民政府环境保护部门申报。超过国家或地方污染物排放标准的,按照国家规定缴纳超标准排污费;向水体排放污染物的,按照国家规定缴纳排污费。
第十条 对外经济开放地区各级人民政府的环境保护部门,负责组织、协调、监督、检查本地区的环境保护工作。被监督检查单位必须如实提供有关情况和资料。环境保护部门对被监督检查单位提供的情况和资料有保密的义务和责任。
第十一条 凡违反本规定,造成污染损害的单位,对外经济开放地区各级人民政府的环境保护部门或国家规定的其他主管部门,可以责令其限期治理,支付消除污染费用,赔偿损失;并可以给予警告或罚款。当事人不服的,可以在收到决定书之日起十五日内,向人民法院起诉;期满不起诉又不履行的,由环境保护部门或其他主管部门提请人民法院强制执行。
第十二条 对外经济开放地区所在的省、自治区、直辖市人民政府可以根据本规定制定实施办法。
第十三条 本规定自发布之日起施行。
INTERIM PROVISIONS FOR THE ADMINISTRATION OF THE ENVIRONMENT INTHE ECONOMIC ZONES OPEN TO THE OUTSIDE WORLD
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)
INTERIM PROVISIONS FOR THE ADMINISTRATION OF THE ENVIRONMENT IN
THE ECONOMIC ZONES OPEN TO THE OUTSIDE WORLD
(Approved by the State Council on March 4, 1986 and promulgated by
the State Administration for Environmental Protection on March 15, 1986)
Article 1
These Provisions are formulated for the purpose of strengthening the
administration of the environment in the economic zones open to the
outside world, preventing and remedying environmental pollution and the
disruption of ecological balance, safeguarding human health and protecting
and creating good investment environment so as to promote economic and
social development.
Article 2
The term "economic zones open to the outside world" as used in these
Provisions refers to the special economic zones, the open coastal cities
and the coastal economic development areas approved by the State.
All units and individuals that are engaged in production and business
activities in the economic zones open to the outside world shall abide by
these Provisions.
Article 3
People's governments at various levels in the economic zones open to the
outside world shall adhere to the principles of "having prevention as the
main concern and combining prevention with remedying" and strengthen the
work for the comprehensive improvement of the environment. They shall
incorporate environmental protection into the economic and social
development plans of their own localities and specify the targets, tasks
and measures with respect to environmental protection and organize the
implementation thereof.
Article 4
It shall be imperative to evaluate the impact on the environment, carry
out overall planning and ensure rational distribution, if construction of
new areas is to be undertaken in the economic zones open to the outside
world. All departments concerned shall carry out the construction in
strict accordance with the requirements in respect of planning and
distribution.
The existing irrational distribution of the economic zones open to the
outside world shall be rectified gradually in conjunction with urban
reform and industrial readjustment. In residential areas, water-resource
reserves, health resorts, nature reserves, tourist resorts, scenic spots
and places of historic interest, and other areas which need special
protection, no projects that may cause environmental pollution may be
constructed and a deadline shall be set for any such projects that have
been completed to be improved, readjusted, or removed.
Article 5
With respect to projects that are not covered by the State provisions
concerning the standards of environmental quality, the people's
governments of the provinces, autonomous regions and municipalities
directly under the Central Government having jurisdiction over the
economic zones open to the outside world may formulate their own local
supplementary standards. If the implementation of the State standards
concerning the discharge of pollutants fails to satisfy the requirements
for environmental quality of their own localities, they may formulate
their own local standards concerning the discharge of pollutants which are
stricter than the State standards concerning the discharge of pollutants
and submit them to the State departments for environmental protection for
the record.
The local standards concerning the discharge of pollutants formulated in
accordance with the provisions of the preceding paragraph shall be
implemented by the enterprises and institutions in the localities.
Article 6
Technology and equipment introduced from abroad into the economic zones
open to the outside world shall conform to the requirement that they shall
cause no pollution or little pollution. If the technology or equipment to
be introduced from abroad will cause pollution and no means is yet
available at home to tackle it, the corresponding environmental protection
facilities shall be introduced simultaneously. With respect to all newly-
constructed projects, alteration projects or expansion projects, it shall
be imperative to ensure that both the supporting facilities for preventing
and remedying environmental pollution and the principal part of the
project are put into operation simultaneously.
Article 7
When entering into an economic contract, all units and individuals in the
economic zones open to the outside world shall specify the obligations and
responsibilities of each of the parties thereto in respect of
environmental protection and ensure that measures for preventing and
remedying environmental pollution are duly stipulated. The contract may
not contain anything that runs counter to the laws and regulations of the
State or of the locality for environmental protection.
Article 8
Units that intend to engage in developmental construction in the economic
zones open to the outside world shall, in accordance with the pertinent
provisions of the State, submit an environmental impact report/form(s) and
a text on environmental protection in the preliminary design of a
construction project and shall, upon completion of the project, submit a
report on inspecting and accepting the completed environmental protection
facilities.
The department for environmental protection shall, within 45 days of
receipt of the environmental impact report/form(s) or within 30 days of
receipt of the text on environmental protection in the preliminary design
of a construction project and the report on inspecting and accepting the
completed environmental protection facilities, give an official written
reply to the unit that has submitted the above-mentioned documents. If no
such reply is given within the prescribed period of time, the documents
submitted shall automatically become effective.
Article 9
Enterprises and institutions in the economic zones open to the outside
world that have to discharge pollutants shall apply to the departments for
environmental protection under the local people's governments for
permission to discharge pollutants and fill in forms to report truthfully
on the pollutant discharging and treating facilities that they possess and
the kind(s) of pollutants to be discharged, the mode(s) of discharging,
and the quantity and density of the pollutants under normal operational
conditions. Their production or business operations shall begin only
after the application has been verified and approved and the document for
the registration of pollutant discharge has been obtained. If changes have
taken place in the discharge of pollutants, these shall be reported in
good time to the departments for environmental protection under the local
people's governments.
Those that discharge pollutants in excess of the State or local standards
shall pay an excess pollutant discharge fee in accordance with the
pertinent provisions of the State; those that discharge pollutants into
water shall pay a pollutant discharge fee in accordance with the pertinent
provisions of the State.
Article 10
The departments for environmental protection under the people's
governments at various levels in the economic zones open to the outside
world shall be responsible for organizing, co-ordinating, supervising and
inspecting the work of environmental protection in their own localities.
The units that are subjected to supervision and inspection shall provide
the actual relevant information and data.
The departments for environmental protection shall undertake the
obligation and responsibility to maintain the confidentiality of the
information and data provided by the units that are subjected to
supervision and inspection.
Article 11
The departments for environmental protection under the people's
governments at various levels in the economic zones open to the outside
world or other competent departments may order those units that have
violated these Provisions and caused pollution damage to remedy the
situation within a prescribed period of time, pay the expenses for
eliminating the pollution and compensate for the losses thus incurred and
may also give them a warning or impose a fine on them.
Any party concerned that does not accept the penalties may file a suit
with a people's court within 15 days of receipt of the written decision
concerning the penalties. If no suit is filed and yet the decision is not
carried out within the prescribed period of time, the departments for
environmental protection or other competent departments may apply to the
people's court for the compulsory enforcement of the decision.
Article 12
The people's governments of the provinces, autonomous regions and
municipalities where the economic zones open to the outside world are
located may formulate measures for the implementation of these Provisions
in accordance therewith.
Article 13
These Provisions shall go into effect on the date of promulgation.