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国家税务总局


增值税若干具体问题的规定(附英文)
国税发[1993]154号

1993年12月28日，国家税务总局

一、征税范围
（一）货物期货（包括商品期货和贵金属期货），应当征收增值税。
（二）银行销售金银的业务，应当征收增值税。
（三）融资租赁业务，无论租赁的货物的所有权是否转让给承租方，均不征收增值税。
（四）基本建设单位和从事建筑安装业务的企业附设的工厂、车间生产的水泥预制构件、其他构件或建筑材料，用于本单位或本企业的建筑工程的，应在移送使用时征收增值税。但对其在建筑现场制造的预制构件，凡直接用于本单位或本企业建筑工程的，不征收增值税。
（五）典当业的死当物品销售业务和寄售业代委托人销售寄售物品的业务，均应征收增值税。
（六）因转让著作所有权而发生的销售电影母片、录像带母带、录音磁带母带的业务，以及因转让专利技术和非专利技术的所有权而发生的销售计算机软件的业务，不征收增值税。
（七）供应或开采未经加工的天然水（如水库供应农业灌溉用水，工厂自采地下水用于生产），不征收增值税。
（八）邮政部门销售集邮邮票、首日封，应当征收增值税。
二、计税依据
（一）纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。但对因逾期未收回包装物不再退还的押金，应按所包装货物的适用税率征收增值税。
（二）纳税人采取折扣方式销售货物，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。
（三）纳税人采取以旧换新方式销售货物，应按新货物的同期销售价格确定销售额。
纳税人采取还本销售方式销售货物，不得从销售额中减除还本支出。
（四）纳税人因销售价格明显偏低或无销售价格等原因，按规定需组成计税价格确定销售额的，其组价公式中的成本利润率为10％。但属于应从价定率征收消费税的货物，其组价公式中的成本利润率，为《消费税若干具体问题的规定》中规定的成本利润率。
三、小规模纳税人标准
（一）增值税细则第二十四条关于小规模纳税人标准的规定中所提到的销售额，是指该细则第二十五条所说的小规模纳税人的销售额。
（二）该细则第二十四条所说的以从事货物生产或提供应税劳务为主，并兼营货物的批发或零售的纳税人，是指该类纳税人的全部年应税销售额中货物或应税劳务的销售额超过50％，批发或零售货物的销售额不到50％。
四、固定业户到外县（市）销售货物应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，回其机构所在地主管税务机关申报纳税。未持有其机构所在地向税务机关核发的外出经营活动税收管理证明的，销售地主管税务机关一律按6％的征收率征税。其在销售地发笺销售额，回机构所在地后，仍应按规定申报纳税，在销售地缴纳的税款不得从当期应纳税额中押减。

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON VALUE-ADDED TAX

(State Administration of Taxation: 28 December 1993)

Whole Doc.
1. Scope of Taxation
(1) Value-Added tax shall be levied on forward transactions in goods
(including commodity futures and precious metal futures).
(2) Value-Added Tax shall be levied on the business of selling gold
and silver by banks.
(3) Value-Added Tax shall not be levied on financing and leasing
businesses, whether or not ownership of the leased goods is transferred to
the lessee.
(4) For precast concrete components, other structural components or
building materials produced by a factory or workshop affiliated to an
infrastructural construction unit or an enterprise engaged in construction
and installation and used on construction projects of that unit or
enterprise, Value-Added Tax shall be levied at the time when the products
are transferred for use. But for precast components produced at the
construction sites and used directly on construction projects of that unit
or enterprise, no Value-Added Tax shall be levied.
(5) Value-Added Tax shall be levied on sales of dead articles in pawn
for pawn business and sales of consignment goods on behalf of consignors
for consignment business.
(6) Value-Added Tax shall not be levied on sales of original copy of
cinematographic films, video tapes and audio tapes arising from the
transfer of ownership of copy-right as well as sales of computer software
arising from the transfer of the ownership of patented technology or
nonpatented technology.
(7) Value-Added Tax shall not be levied on the supply or extraction
of unprocessed natural water (such as the supply of water from a reservoir
for agricultural irrigation and the self- extraction of underground water
by a factory for use in production).
(8) Value-Added Tax shall levied on sales of philately stamps and
first day covers by postal departments.
(9) Value-Added Tax shall be levied on the business of sewing
2. Basis of Tax Computation
(1) Deposits collected by a taxpayer on packaging materials leased or
lent out in the sales of goods and that are recorded and accounted for
separately are not included in the sales amount for tax levy. But for
deposits that are not to be returned as the packaging materials are not
collected when due, Value-Added Tax shall be levied at the tax rate
applicable to the packaged goods.
(2) For taxpayers adopting the method of selling goods at a discount,
if the sales amount and the discount amount are separately specified on
the same in voice, Value-Added Tax can be levied on the sales amount after
deduction the discount. If the discount amount is specified on a separate
invoice, the discount amount shall not be deducted from the sales amount,
no matter how the financial treatment is handled.
(3) For taxpayers adopting the method of selling goods by exchanging
new products for old ones, the sales amount shall be determined based on
the selling price of the new products in the same period.
For taxpayers adopting the method of selling goods for repayment of
principals, the expenditures on principal repayment shall not be deducted
from the sales amount.
(4) In case the sales amount of a taxpayer is determined on the basis
of the composite assessable value according to the regulations as its
selling prices are obviously low or no selling prices are available, the
cost plus margin rate in the composite assessable value formula shall be
10%. However, for goods on which a Consumption Tax shall be levied at a
rate on price value method, the cost-plus margin rate in the composite
assessable value formula shall be the cost plus margin rate prescribed in
the .
3. Thresholds for Small-scale Taxpayers
(1) "Sales amount" mentioned in Article 24 of the Detailed Rules
concerning the threshold for small-scale taxpayers refers to the sales
amount for the small-scale taxpayers refers to the sales amount for the
small- scale taxpayers prescribed in Article 25 of the said Detailed
Rules.
(2) "Taxpayers engaged principally in the production of goods or the
provision of taxable services and also in wholesaling or retailing of
goods" mentioned in Article 24 of the Detailed Rules refer to those type
of taxpayers whose sales amount from sales of goods and taxable services
exceeds 50% of total annual taxable sales amount, while the sales amount
of wholesaling and retailing businesses makes up less than 50%.
4. Businesses with a fixed establishment selling goods in a different
county (or city) shall apply for the issuance of an outbound business
activities tax administration certificate from the local tax authorities
where the establishment is located and shall report and pay tax with the
local tax authorities where the establishment is located. Businesses
selling goods and taxable services in a different county (or city) without
the outbound business activities tax administration certificate issued by
the local tax authorities where the establishment is located, the local
tax authorities where the sales activities occur shall impose a tax at the
uniform tax rate of 6%. After the sale amount is brought back to the place
where the establishment is located, the sale amount arose in the selling
places shall still have to be reported and subject to tax in accordance
with the provisions. The tax paid in the selling place shall not be
deducted from the amount of tax payable of the period.

乌海市人民政府办公厅关于印发《乌海市户籍管理制度改革实施办法》的通知

内蒙古自治区乌海市人民政府办公厅


乌海市人民政府办公厅关于印发《乌海市户籍管理制度改革实施办法》的通知
（乌海政办发〔2006〕23号）


各区人民政府，市府各部门，各企事业单位：
《乌海市户籍管理制度改革实施办法》已经市人民政府2006年第5次常务会议研究同意，现印发给你们，请认真遵照执行。

二○○六年七月二十四日

乌海市户籍管理制度改革实施办法

第一条 为适应乌海市经济社会事业发展需要，根据《中华人民共和国户口登记条例》和国家有关法律、法规，结合本市实际，制定本办法。
第二条 公安机关是户籍准入管理的主管机关，负责组织本办法的实施。公安派出所具体负责辖区户籍准入管理工作。
第三条 本办法所称合法固定住所是指具有房屋产权证的住房。
第四条 本办法所称有稳定职业（生活来源）是指被本市机关、团体、企事业等单位依法录、聘用，以及投资兴办二、三产业，具有稳定的经济收入，人均收入不低于乌海市城镇居民平均生活收入标准。
组织、人事、劳动、教育、民政、房产等部门在各自职责范围内，配合公安机关做好户籍迁移管理工作。
第五条 下列人员户籍准入申请，由组织、人事部门按照有关规定受理，由公安机关办理落户手续。
（一）引进的各类急需人才。
（二）出国留学回国录用人员。
（三）干部异地调动。
（四）军队转业干部安置。
（五）录用公务员。
（六）接收安置中专以上毕业生。
（七）组织、人事部门批准的其他人员。
其中（一）至（四）项人员，允许其配偶及未婚子女随迁。其中第（五）至（七）项，允许本人落户。
第六条 下列人员户籍准入申请，由劳动和社会保障部门按照有关规定受理，由公安机关办理落户手续。
（一）企业引进的中高级专业技术人员。
（二）职工异地调动。
（三）接收安置的技校、职校毕业生。
（四）在本市由劳动部门招工并与用工企业签订三年以上劳动用工合同，实际工作满一年，年龄在40岁以下的外来务工人员。
（五）劳动和社会保障部门批准的其他人员。
其中（一）、（二）项人员，允许其配偶及未婚子女随迁。
第七条 下列人员户籍准入申请，由公安机关办理。
（一）在本市工作的具有国民教育系列大学本科以上学历，对国家做出贡献的中青年专家，享受政府津贴人员，获省（市、自治区）以上荣誉称号人员，允许其本人及其直系亲属限5人以内在本市落户。
（二）具有国民教育系列大学本科以下、中专以上学历人员和具有中级以上职称的管理技术人员，允许其本人及其直系亲属（限3人以内）在合法固定住所落户。
（三）城镇居民“三投靠”落户。属投靠配偶的，投靠人不受年龄、婚龄条件限制；属父母投靠子女的，不受身边有无子女的限制；属子女投靠父母的，未婚子女不受年龄限制。
（四）个人在本市投资50万元以上，允许其本人及其直系亲属5人以内在本市落户。
（五）在本市城区（工矿区除外）购买价值10万元以上住房（含二手房）或商业用房的，允许其本人及其直系亲属限3人以内在本市落户。
（六）需公安机关办理准入的其他人员。
第八条 在本市市区范围内申请迁移的居民，实行以实际居住地登记制度，直接到居住地派出所办理迁移手续。
第九条 市公安局根据本办法，规定办理落户手续的具体程序和需要提交的
相关材料。
第十条 本办法由市公安局负责解释。
第十一条 本办法自2006年7月1日起施行。原本市户籍管理的相关规定与本办法相抵触的，同时废止，本办法与相关法律法规不一致的，以法律法规为准。