衢州市人民政府办公室转发市经济委员会市财政局关于衢州市区工业企业技术改造财政资助资金管理及重点技改项目奖励办法的通知
浙江省衢州市人民政府办公室
衢州市人民政府办公室转发市经济委员会市财政局关于衢州市区工业企业技术改造财政资助资金管理及重点技改项目奖励办法的通知
衢政办发[2002]128号
衢江区、柯城区人民政府,市政府各部门、直属各单位:
市经济委员会、市财政局制订的《衢州市区工业企业技术改造财政资助资金管理及重点技改项目奖励办法》已经市政府同意,现转发给你们,请遵照执行。
二○○二年十月三十一日 衢州市区工业企业技术改造财政资助资金管理及重点技改项目奖励办法
市经济委员会 市财政局
(二○○二年九月二十八日)
为实施市委、市政府"工业立市"战略,鼓励企业加大技改投入力度,促进工业经济结构调整和产业升级优化,切实提高企业经济效益,确保财政收入稳定增长,促进全市经济持续、健康发展,结合市区情况,特制订本办法。
一、资金来源及用途
市政府建立工业发展专项资金,用于支持市区工业企业实施技术改造及其他方面的资助和奖励。
二、技改项目资金资助的范围
在衢州市区的工业企业(不含驻衢的省、部属工业企业)实施符合条件的技改项目。重点资助:
(一)列入市政府"做大做强"工业企业的重大技改项目;
(二)投资1000万元以上的技改项目;
(三)市级及市级以上高新技术企业投资500万元以上的技改项目。
三、技改项目资助的申请条件
申请资助的技改项目必须符合下列条件:
(一)符合产业政策,有利于扩大就业、增加财政收入,有利于促进我市工业经济发展。
(二)在衢州市区组织实施,并按规定立项或备案,为当年在建或上年完工的项目。
(三)企业管理规范,具有健全的财务管理制度和会计核算体系。
四、技改项目资助的标准
(一)对列入市政府做大做强企业名单的企业,市财政对其引进技术和购置国际先进、国内一流设备的,可按实际发生的投资额,以银行贷款一年期的基准利率为计算依据,给予计算利息的50%一次性配套资助。
(二)对一般企业(指除做大做强以外的企业)投资总额在1000万元以上或高新技术企业(含利用高新技术改造传统产业项目)投资500万元以上的技改项目,市财政对其引进技术和购置国际先进、国内一流设备的,可按实际发生的投资额,以银行贷款一年期的基准利率为计算依据,给予计算利息的25%(特别重大的技改项目可到50%)一次性配套资助。
(三)市属企业的技改项目由市经委和市财政局按上述标准安排资助;柯城区、衢江区企业的技改项目,由市经委和市财政局按上述标准的50%安排资助,柯城区、衢江区同时按照市安排的资助资金额,以1:1的比例安排资助资金。
五、重点技改项目一次性奖励的标准
国家、省、市重点技改项目竣工投产后第二年企业新增利税总额500万元以上(含500万元)的,其总投资超过2000万元(含2000万元)的,实行一次性分档奖励。
(一)完成总投资额在2000万元以上至3000万元(含3000万元)的项目,在两年内完工投产的,一次性给予2万元的奖励。
(二)完成总投资额在3000万元以上至5000万元(含5000万元)的项目,在两年内完工投产的,一次性给予3万元的奖励。
(三)完成总投资额在5000万元以上的项目,在两年内完工投产的,一次性给予5万元的奖励。
以上奖励资金由企业专门用于奖励项目实施中的有功人员。
市属企业的重点技改项目由市经委和市财政局按上述标准奖励;柯城区、衢江区企业的重点技改项目,由市经委和市财政局按上述标准的50%奖励,柯城区、衢江区同时按照市安排的奖励,以1:1的比例配套奖励。
六、技改项目资助的审批程序
(一)总投资额在1000万元以上的重点技改项目,在实际完成计划总投资50%的投资额后,可按已完成的引进技术和购置设备的投资额申请资助资金,项目完工投产后再按实际完成的引进技术和购置设备总投资额申请结算资助差额。
(二)一般项目和总投资额在1000万元以下的技改项目,在项目完工投产后按实际完成的引进技术和购置设备的投资额申请资助。
(三)总投资额在1000万元以上的重点技改项目,其实际完成投资额低于立项或备案项目计划总投资30%的,一般项目和总投资在1000万元以下的技改项目,其实际完成投资额低于立项或备案项目计划总投资40%的,均不予安排资助。
(四)申请技改项目资助的企业,于每年的4月、9月提出申请,填报《衢州市区工业技术改造项目资助资金申请表》,并附技改项目可行性研究报告的批准文件(或备案核准件)、企业技术改造项目完成投资(引进技术和购置设备)的财务清单及有关凭证复印件。柯城区、衢江区的技改项目经区经贸局、财政局初审后,一式两份送市经委和市财政局。市属的技改项目经主管部门初审后,一式两份送市经委和市财政局。市经委和市财政局对企业申请材料进行审核后,列出技改项目资助计划和重点技改项目奖励资助计划,经市技改领导小组审定后,由市经委和市财政局联合下达资助资金计划。
七、技改项目资金的拨付
市财政安排的技改项目资助资金,由市财政局直接拨付给企业;区财政安排的配套资助资金,应在市资助资金下达后一个月内拨付给企业。
企业收到的资助资金,暂作专项拨款处理,并在"专项应付款"科目中单独核算反映,以后视企业对地方财政贡献情况再作结算、处理。
八、技改项目资助资金的监管
申请技改项目资助的实施单位必须按时向有关部门报送项目进度报表。市经委和市财政局要加强对财政资助资金的监督管理,对资助资金使用进行检查。对因市场、技术、资金等因素造成无法实施的项目,要终止资助。对弄虚作假骗取财政资助资金的行为,要追回已拔付的资金,情节严重的,要追究主要责任人的责任。对配套资金和奖励资金不落实的区,要暂停直至取消其市级财政资助。
本办法由市经委和市财政局负责解释,自2003年1月1日起执行,原《衢州市区工业技术改造财政贴息管理实施办法》同时废止。
国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)
国务院
国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)
国发[1994]10号
1994年2月22日,国务院
各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
根据第八届全国人民代表大会常务委员会第五次会议审议通过的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》(以下简称《决定》),现对外商投资企业和外国企业适用税种等有关问题通知如下:
一、关于外商投资企业和外国企业适用税种问题
根据《决定》的规定,外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》外,还应适用以下暂行条例:
(一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》;
(二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》;
(三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》;
(四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》;
(五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》;
(六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》;
(七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。
在税制改革中,国务院还将陆续修订和制定新的税收暂行条例,外商投资企业和外国企业应相应依照有关条例规定执行。
二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处理问题
(一)1993年12月31日前已批准设立的外商投资企业,由于改征增值税、消费税、营业税增加税负的,由企业提出申请,税务机关审核批准,在已批准的经营期限内,准予退还因税负增加而多缴纳的税款,但最长不得超过5年;没有经营期限的,经企业申请,税务机关批准,在最长不超过5年的期限内,退还上述多缴纳的税款。
(二)外商投资企业既缴纳增值税,又缴纳消费税的,所缴税款超过原税负的部分,按所缴增值税和消费税的比例,分别退还增值税和消费税。
(三)外商投资企业生产的产品直接出口或销售给出口企业出口的,按照《中华人民共和国增值税暂行条例》的规定,凭出口报关单和已纳税凭证,一次办理退税。
(四)外商投资企业因税负增加而申请的退税,原则上在年终后一次办理;对税负增加较多的,可按季申请预退,年度终了后清算。
(五)增值税、消费税的退税事宜由国家税务局系统负责办理,各级国库要认真审核,严格把关。退税数额的计算、退税的申请及批准程序等,由国家税务总局另行制定。
(六)营业税的退税问题,由省、自治区、直辖市人民政府规定。
三、关于中外合作开采石油资源的税收问题
中外合作油(气)田开采的原油、天然气按实物征收增值税,征收率为5%,并按现行规定征收矿区使用费,暂不征收资源税。在计征增值税时,不抵扣进项税额。原油、天然气出口时不予退税。
中国海洋石油总公司海上自营油田比照上述规定执行。
本通知自1994年1月1日起施行。
CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX, CONSUMPTION TAX AND BUSINESS TAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(State Council: 22 February 1994, Coded Guo Fa [1994] No. 10)
Whole Doc.
To People's Governments of Various Provinces, Autonomous Regions and
Municipalities, Various Ministries and Commissions, and organizations
directly under the State Council:
In line with the Decision on the Provisional Regulations Concerning
Taxation Including Value-Added Tax, Consumption Tax and Business Tax
Applicable to enterprise with foreign investment and Foreign Enterprises
(hereinafter referred to as Decision) examined and approved by the Fifth
Session of the Standing Committee of the Eighth National People's Congress
(NPC), we hereby notify you of the following questions related to tax
categories applicable to enterprise with foreign investment and foreign
enterprises:
I. Questions Concerning Tax Categories Applicable to Enterprise with
Foreign Investment and Foreign Enterprises
In accordance with the stipulations of the Decision, in addition to
the Provisional Regulations On Value-Added Tax of the People's Republic of
China, the Provisional Regulations on Consumption Tax of the People's
Republic of China, the Provisional Regulations On Business Tax of the
People's Republic of China and the Income Tax Law of the People's Republic
of China for Enterprise with Foreign Investment and Foreign Enterprises
which are applicable to enterprise with foreign investment and foreign
enterprises, the following provisional regulations are also applicable to
them:
(I) The Provisional Regulation On Land Value-Added Tax of the
People's Republic of China published by the State Council on December 13,
1993;
(II) The Provisional Regulations On Resources Tax of the People's
Republic of China published by the State Council on December 25, 1993;
(III) The Provisional Regulations On Stamp Duty of the People's
Republic of China published by the State Council on August 6, 1988;
(IV) The Provisional Regulations On Animal Slaughter Tax published by
the Government Administration Council of the Central People's Government
on December 19, 1950;
(V) The Provisional Regulations On Urban Real Estate Tax published by
the Government Administration Council of the Central People's Government
on August 8, 1951;
(VI) The Provisional Regulations On Vehicle and Shipping License Fees
published by the Government Administration Council of the Central People's
Government on September 13, 1951;
(VII) The Provisional Regulations on Contract Tax published by the
Government Administration Council of the Central People's Government on
April 3, 1950.
During the tax system reform, the State Council will continue to
revise and formulate new interim regulations on taxation, enterprise with
foreign investment and foreign enterprises should appropriately implement
the stipulations according to relevant regulations.
II. Questions Concerning the Handling of Increased Tax Burdens on
Enterprise with Foreign Investment Following Changeover to the Collection
of Value-Added Tax, Consumption Tax and Business Tax
(I) Enterprise with foreign investment set up with approval before
December 31, 1993, which have increased tax burdens due to changeover to
the collection of value-added tax, consumption tax and business tax, may
themselves file an application, following examination and approval by the
tax authorities, the extra tax paid as a result of increased tax burdens
may be refunded within the approved period of operation, but the longest
time limit should not exceed five years; enterprises without a time limit
of operation my file an application, following approval from the tax
authorities, the above-mentioned extra tax paid may be refunded within the
period no longer than five years.
(II) Enterprise with foreign investment, which pay both value- added
tax and consumption tax, will have the value-added tax and consumption tax
respectively refunded for the part of taxes that exceed the original tax
burden, in accordance with the proportions of value-added tax and
consumption paid.
(III) Enterprise with foreign investment which directly export or
export through export-oriented enterprises to which they sell their
products shall perform the procedures for lump-sum refunding in accordance
with the stipulations of the Provisional Regulations On Value-Added Tax of
the People's Republic of China and by their export bill of entry and
evidence of tax payments.
(IV) AN enterprise with foreign investment which applies for tax
reimbursement because of increased tax burden may, in principle, perform
the procedures lump sum after year end; those who have more increased tax
burden may apply for reimbursement in advance on a quarterly basis, the
account can be cleared after year end.
(V) Departments under the State Administration of Taxation are
responsible for handling the matter of the reimbursement of value- added
tax and consumption tax, state treasury at all levels should make careful
examination and verification to ensure that refunding is done according to
prescribed regulations. The State Administration of Taxation is
responsible for separately lay down stipulations concerning the
calculation of the amount of tax refunded, the application for refund of
duty and the procedures for approval.
(VI) The people's governments of various provinces, autonomous
regions and municipalities are responsible to lay down stipulations
concerning the reimbursement of business tax.
Questions Concerning Taxation Related to Sino-Foreign Cooperative
Exploitation of Oil Resources.
Value-added tax shall be levied in kind at a 5 percent rate on the
crude oil and natural gas jointly exploited from the oil (gas) fields by
China and foreign companies, and mining area use fees shall be charged in
accordance with current stipulations, resource tax is not collected for
the time being. While calculating and levying value-added tax, the tax
amount of receipts will not be deducted, no tax will be refunded for the
export of crude oil and natural gas.
The offshore self-managed oilfields of the China Offshore Oil
Corporation shall implement the Circular in accordance with the
above-mentioned stipulations.
This Circular goes into effect from January 1, 1994.