| | 文 号： 国税发(1994)115号 标 题： 关于退还外商投资企业改征增值税、
消费税后多缴税款若干具体问题的通知(附英文) 颁布日期： 1994年4月21日 实施日期： 1989年2月1日 终止日期： 类 别： 增值税 颁布单位： 国家税务总局 内 容： 国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若 干具体问题的通知 通知 各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务 管理局各分局： 根据《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》的精神，现对外商投资企业改征增 值税、消费税后多缴纳税款的退还问题具体明确如下： 一、外商投资企业由于改征增值税、消费税而多缴纳的税款，是指外 商投资企业销售货物、提供加工或修理修配劳务，生产、委托加工应税消 费品，依照《中华人民共和国
增值税暂行条例》和《中华人民共和国消费 税暂行条例》及其有关规定计算实际缴纳的税款，超出依照原《中华人民 共和国工商统一税条例（草案）》和国家税务局《关于对小轿车征收特别消 费税有关问题的规定》及有关规定计算的应缴纳税款的部分。计算公式为： 当期多缴纳税款＝当期实际缴纳的增值税税款＋当期实际缴纳的消费 税税款—工商统一税税款—特别消费税税款 工商统一税税款是指以外商投资企业当年销售额和销项税额合计数为 计税依据，按照国家税务总局涉外税务管理司国税外函［１９９４］００ ９号《关于贯彻国税函发［１９９３］１５２号文件有关问题的通知》所 附的工商统一税税目税率表计算出的税款（包括地方附加）。从事批发、零 售业务的外商投资企业，其业务收入一律按３％的税率计算工商统一税税 款。 特别消费税税款是指按照当年应税产品数量和国家税务局（８９）国 税流字第１１２号《关于对小轿车征收特别消费税有关问题的规定》所列 税目、税额和计算方法计算出的税款。 二、外商投资企业既缴纳增值税，又缴纳消费税的，其多缴纳的税款， 按照当期实际缴纳的增值税税款或消费税税款占当期实际缴纳的增值税， 消费税税款总额的比例，分别计算退还增值税和消费税。计算公式为： 应退增值税税款＝当期多缴纳税款 当期实际缴纳的增值税税款 × －－－－－－－－－－－－－－－－－－ 当期实际缴纳增值税和消费税税款总额 应退消费税税款＝当期多缴纳税款 当期实际缴纳的消费税税款 × －－－－－－－－－－－－－－－－－－ 当期实际缴纳增值税和消费税税款总额 三、《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》中所说的“１９９３年１２月３１日 前已批准设立的外商投资企业”是指１９９３年１２月３１日前已办理工 商登记的外商投资企业；“批准的经营期限”是指工商行政管理部门批准的 经营期限，不包括１９９４年１月１日以后办理的延长期；“５年”是指从 １９９４年１月１日起至１９９８年１２月３１日止。＃１３四、外商投 资企业进口货物所缴纳的增值税、消费税税款超出按照原工商统一税条例 的有关规定计算的进口环节应缴纳税款的部分，原则上不予退还。但是， 对于个别的外商投资企业，为生产国内急需或国家鼓励发展的产品，进口 生产所需国内市场不能保证供应的原材料、零部件所多缴纳的税款，经国 家税务总局批准，可作个案处理。 进口环节工商统一税的计算公式为： 进口环节工商统一税税款＝ 关税完税价格＋关税 －－－－－－－－－－－×工商统一税税率 １－工商统一税税率 五、外商投资企业生产的货物，销售给出口企业出口的，不予退还因 税负增加而多缴纳的税款。 六、外商投资企业应于年度终了后３０日内向主管涉外税务机关报送 书面申请报告，填写《增值税、消费税税负增加退税申请表》（式样附后）， 同时附送增值税、消费税完税证复印件，经主管涉外税务机关审核，并报 授权税务机关批准后，办理退还税款手续。 七、外商投资企业的年退税额在１００万元人民币（含１００万元） 以上的，由国家税务总局审批；年退税额在１００万元人民币以下的，由 国家税务总局所属省级分局和计划单列市分局审批。 各省级分局、计划单列市分局，应于年度终了后６０天内，将上年度 退税情况汇总上报国家税务总局。 八、多缴纳税款的退还，原则上在年终后一次办理。年度退税额较大 的，经省级分局、计划单列市分局批准，可按季预退税款，年终清算。个 别企业因资金周转确有困难，经国家税务总局批准，可按月预退税款，年 终清算。 九、外商投资企业应据实申报退税额，凡发现有申报不实或采取不正 当的手段造成多退税的，按《中华人民共和国税收征收管理法》的有关规 定处理。 附： 一、增值税、消费税税负增加退税申请表 二、关于小轿车征收特别消费税有关问题的规定 增值税、消费税税负增加退税申请表 （ 年度） 人登记号： 人名称： 经济性质： 地址： 电 话： 金额单位：万元 －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ －－－－ ｜ ｜ ｜ ｜工商统一税｜ ｜ 饕?跷锘* ｜销售额｜增 值 税｜消 费 税｜－－－－－｜ 应 退 税 款 ｜ 税劳务名称｜ ｜实纳税款｜实纳税款｜税率｜税 款｜ ｜ －－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－ －－－｜ １ ｜ ２ ｜ ３ ｜ ４ ｜５ ｜６ ｜７＝３＋４ －６｜ －－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－ －－－｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜ －－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－ －－－｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜ －－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－ －－－｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜ －－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－ －－－｜ 合 计 ｜ ｜ ｜ ｜ ｜ ｜ ｜ －－－－－｜－－－－－－－－－－－－－｜－－｜－－－－－－－ －－－｜ 管涉外税务｜ ｜ 备 ｜ ｜ 关审核意见｜ ｜ 注 ｜ ｜ －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－ －－－－ 企业负责人： 财务负责人： 年 月 日 填 说明：（１）此表随书面申请报告一并逐级上报。 （２）生产小轿车的外商投资企业，应在此表“工商统一税”一栏后， 加“特别消费税”栏，内容包括“税目，”“税款”。 附件：关于对小轿车征收特别消费税有关问题的规定 各省、自治区、直辖市人民政府，国务院各部委，各直属机构： 根据国务院关于加强小轿车销售管理和征收特别消费税的决定，经财 政部审查同意，并报经国务院批准，现将对小轿车征收特别消费税的有关 事项通知如下： 一、在中华人民共和国境内从事生产和进口小轿车的单位和个人，为 特别消费税的纳税义务人（以下简称
纳税人），必须依照本规定缴纳特别消 费税。 二、小轿车特别消费税税目和税额： （一）小轿车 １、进口整车，其中：苏联、东欧地区进口的伏尔加每辆一万五千元， 拉达每辆一万元，菲亚特１２６Ｐ每辆五千元，其他车每辆七千元；苏联、 东欧以外地区进口车每辆四万元。 ２、进口散件组装车，其中：
天津夏利每辆一万元；其他车每辆二万 元。 ３、国产车每辆一万元。 （二）吉普车（包括变型车） １、进口整车，其中：苏联、东欧地区进口的拉达２１２１、阿罗２ ４４每辆五千元；其他进口车每辆三万五千元。 ２、进口散件组装车每辆一万五千元。 ３、国产车每辆五千元。 （三）面包车（包括工具车） １、进口整车每辆三万元。 ２、进口散件组装车每辆一万元。 ３、国产车每辆五千元（今年暂缓征收）。 税目和税额的调整，由国务院确定。 三、特别消费税应纳税额的计算公式： 应纳税额＝单位税额×应税产品数量 四、小轿车特别消费税的纳税环节： 境内生产的应税小轿车，由生产者于销售时纳税；生产企业受托加工 的，由受托者于交付货物时纳税；生产企业自产自用的，由生产者于交付 使用时纳税。 进口的应税小轿车，由进口报关者于进口报关时纳税。 五、纳税人生产销售的小轿车的特别消费税，由纳税人在销售价格之 外向购货方收取；纳税人受托加工的小轿车的特别消费税，由纳税人在加 工费之外向委托方收取。纳税所收取的小轿车特别消费税应在发票上如实 注明，并向税务机关缴纳。 纳税人自产自用的小轿车的特别消费税，由纳税人向税务机关缴纳。 纳税人进口小轿车的特别消费税，由纳税人向代征机关缴纳。缴纳的 特别消费税应在销售进口小轿车的价格之外向购货方收取，并在发票上如 实注明。 六、小轿车特别消费税的减免： （一）、出口的应税小轿车免征特别消费税。免税实行“先征后退”的 原则，由出口者在报关出口后，退还已征的税款。有关退税手续，比照出 口产品退产品税（增值税）的规定办理。 （二）、享有外交特权和豁免的外交代表机构和外交人员，免征小轿车 特别消费税。 （三）、国家税务局确定的其他免税。 除上述规定者外，小轿车特别消费税一律不得减税、免税。 七、小轿车特别消费税由税务机关征收，有关征收管理事项，依照《中 华人民共和国税收征收管理暂行条例》的规定办理。 进口小轿车的特别消费税由海关代征。 八、征收的小轿车特别消费税上交中央财政。 九、本规定自一九八九年二月一日起施行。其他文件与此有抵触的， 按本规定执行。 CIRCULAR ON SOME CONCRETE QUESTIONS CONCERNING REFUNDING THE EXTRATAX PAYMENTS RESULTING FROM THE SWITCH-OVER TO THE LEVY OF VALUE-ADDED TAXAND CONSUMPTION TAX ON ENTERPRISE WITH FOREIGN INVESTMENT (State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 115) Whole Doc. he tax bureau of various provinces, autonomous regions and cipalities, the tax bureaus of various cities with independent ning and various sub-bureaus of the Offshore Oil Tax Administration: In the spirit of the State Council Circular On Questions Related to Provisional Regulations Concerning the Levy of Applicable Value-Added Consumption Tax and Business Tax on Foreign-Funded Enterprises and ign Enterprises, questions concerning refunding the extra tax paid by ign-funded enterprises after the change-over to the levy of e-added tax and consumption tax are hereby clarified in detail as ows; I. The extra tax paid by foreign-funded enterprises due to ge-over to the levy of value-added tax and consumption tax refers to actual tax payment calculated in accordance with the Provisional lations of the Peoples Republic of China on Value- Added Tax, the isional Regulations of the Peoples Republic of China on Consumption and related stipulations for the goods sold, product processing and r services provided such as repair, production, and processing taxable umer goods on a commission basis by foreign-funded enterprises, that asses the part of payable tax calculated in accordance with the inal Regulations of the Peoples Republic of China On Consolidated strial and Commercial Tax (Draft), Regulations On Questions Concerning Levy of Special Consumption Tax on Sedan Cars issued by the State nistration of Taxation as well as related stipulations, The ulation formula is given as follows: urrent extra tax payment urrent actual payment of value - added tax + urrent actual payment of consumption tax - onsolidated industrial and commercial tax payment - pecial consumer tax payment The consolidated industrial and commercial tax payment refers to the payment (including local surcharge) worked out in accordance with the e of tax items and tax rates of consolidated industrial and commercial attached to the Circular On Questions Concerning Implementing the ment Coded Guo Shui Han Fa [1993] No. 152, a document of the Foreign Management Department of the State Administration of Taxation coded d Guo Shui Wai Han [1994] No. 009, which is calculated on the basis of combined total of the sales volume of the current year and tax on the item. For foreign-funded enterprises engaged in wholesale and retail business, consolidated industrial and commercial tax payment on their ness income is all calculated at a 3 percent rate. The special consumption tax payment refers to the tax payment worked in accordance with the quantity of current taxable products and the items, tax value and calculation methods as listed in the Regulations uestions Concerning the Levy of Special Consumption Tax on Sedan Cars, cument of the State Administration of Taxation, coded (89) Guo Shui Zi No. 112. II. For the overly paid tax by the foreign-funded enterprise which both value-added tax and consumption tax, the tax reimbursement for value-added tax and consumption tax shall be calculated in accordance the proportion of the current value- added tax and consumption tax ally paid in the total value of the current value-added tax and umption actually paid. The calculation formula is given as follows: Refundable VAT = Current extra tax payment X Current actual VAT payment ----------------------------------------------------------- Total value of current actual VAT & consumption tax payment Refundable consumption tax = current extra tax payment X current actual payment of consumption tax ----------------------------------------------------------- Total value of current actual VAT & consumption tax payment III. The foreign-funded enterprises approved to be established re December 31, 1993 as mentioned in the Circular On Questions lved in the Provisional Regulations of the State Council Concerning Levy of Applicable Value-Added Tax, Consumption Tax and Business Tax Foreign-Funded Enterprises and Foreign Enterprises refer to ign-funded enterprises which had performed industrial and commercial stration procedures before December 31, 1993: The approved ational period refers to the operational period approved by the strial and commercial administrative department, excluding the period nded after January 1, 1994; The five years refers to the period from ary 1, 1994; The five years refers to the period from January 1, to December 31, 1998. IV. That part of value-added tax and consumption tax paid for the rted goods of foreign-funded enterprises that exceed the payable tax imports calculated in accordance with relevant stipulations of the inal Regulations Concerning Consolidated Industrial and Commercial Tax l not be refunded in principle. However, for the extra tax paid by vidual foreign-funded enterprises for the raw and semi-finished rials and spare parts and components needed in production but the ly of which cannot be guaranteed on the domestic market and imported the production of products which are urgently needed at home or the lopment of which is encouraged by the state, may be dealt with as an vidual case with approval from the State Administration of Taxation. formula for calculating consolidated industrial and commercial tax on rts is given as follows: Consolidated industrial & commercial tax on imports = Duty - paid value + tariff ----------------------------- x ustrial & commercial tax rate Consolidated industrial & commercial tax rate V. For the goods produced by foreign-funded enterprise and sold to an rt-oriented enterprise for export, the extra tax payment resulting increased tax burden shall not be refunded. VI. A foreign-funded enterprise shall, within 30 days after the end the Year, send a written application report to the competent ign-related tax authorities, fill in the Application Form for Tax bursement Due to Increased VAT and Consumption Tax Burden (attached at back), at the same time it shall send a copy of the VAT and umption tax paid certificate, after the application has been examined verified by the competent foreign-related tax authorities and approved he authorized tax authorities, the enterprise shall perform the edures for tax reimbursement. VII. The annual tax reimbursement amount of a foreign-funded rprise that exceeds 1 million Yuan (including 1 million Yuan) shall be ined and approved by the State Administration of Taxation; an annual reimbursement amount that is below 1 million Yuan shall be examined approved by the provincial-level sub-bureau and sub-bureau of cities independent planning under the State Administration of Taxation. The various provincial sub-bureaus and sub-bureaus of cities with pendent planning shall, within 60 days after the end of the year, it a report on the information about tax reimbursement of the previous to the State Administration of Taxation. VIII. The refunding of extra tax payment shall be handled lump sum in ciple after the end of the year. If the annual tax reimbursement nt is large, it may be refunded on a quarterly basis and settlement at year-end with approval from the provincial-level sub- bureau or bureau of cities with independent planning. For individual enterprises h really have difficulty in turnover of funds, with approval from the e Administration of Taxation, tax can be refunded in advance on a hly basis and settlement be made at year end. IX. A foreign-funded enterprise shall accurately declare the amount ax reimbursement, if more tax payment than required resulting from curate report or the adoption of illegitimate means is discovered, the er shall be handled in accordance with the related stipulations of the ures of the Peoples Republic of China for the Collection and gement of Tax. Appendices: I. The Application Form of Tax Reimbursement Due to eased Value-Added Tax and Consumption Tax Burden II. Stipulations On Questions Concerning the Levy of Special umption Tax on Sedan Cars Law-5 Appendix I: Application Form of Tax Reimbursement Due to Increased Value-Added Tax and Consumption Tax Burdens ear) istration Number of Tax Payer: e of Tax Payer: Economic Nature: iness Address: Tel: Unit of Money: 10000 Yuan ------------------------------------------------------------- ----- e of Sale Actual Actual Consolidated Refund- able or volume VAT consumption industrial & tax amount ds or tax tax commercial able payment payment tax or ---------- vice Tax Tax rate payment ------------------------------------------------------------- --- 2 3 4 5 6 7 = 3 + 4 - 6 ------------------------------------------------------------- --- ------------------------------------------------------------- --- ------------------------------------------------------------- --- ------------------------------------------------------------- --- ------------------------------------------------------------- --- al ------------------------------------------------------------- --- nions based on examination & verification competent foreign-related Remarks authorities ------------------------------------------------------------- --- ponsible leader Responsible leader Filled on xx day, enterprise: of finance: month year es: I. This written application report shall be submitted to each upper l II. Foreign-funded enterprises engaged in the production of sedan shall add a Special Consumption Tax Column after the Consolidated strial & Commercial Tax Column of this application form, its contents ude tax items and tax payment. Appendix II: Regulations On Questions Concerning the Levy of Special Consumption on Sedan Cars April 1, 1989 Coded (89) Guo Shui Liu Zi No. 112 To the peoples government of various provinces, autonomous regions municipalities, to various ministries and commissions and affiliated itutions directly under the State Council: In accordance with the State Council decision on strengthening the gement of sales of sedan cars and the levy of special consumption tax, having been examined and agreed by the Ministry of Finance and rted to the State Council for approval, the Circular concerning the of special consumption tax on sedan cars is hereby issued as follows: I. A unit and individual who engage in the production and import of n cars within the territory of the Peoples Republic of China are the payers of special consumption tax (hereinafter referred to as tax rs) who shall pay special consumption tax in accordance with these lations. II. Items and amounts of special consumption tax on sedan cars: ) Sedan cars 1. Imported whole cars, of which Volga imported from the former Soviet Union and East European Region is taxed 15000 yuan , Lada 10000 yuan each, Fiat 126P 5000 yuan each, other cars 7000 yuan ; cars imported from regions outside the former Soviet Union and ern Europe are taxed 40000 yuan each. 2. Cars assembled with imported parts, of which: Charad of Tianjin is d 10000 yuan each; other cars 20000 yuan each. 3. Domestically produced cars are taxed 10000 yuan each. ) Jeeps (including trans-shaped cars) 1. Imported whole cars, of which the Lada 2121, Aro 244 imported from the former Soviet Union and the region of Eastern pe are taxed 5000 yuan each, other imported cars 35000 yuan each. 2. Cars assembled with imported parts are taxed 15000 yuan each. 3. China-made cars 5000 yuan each ) Coaches (including tool cars) 1. Imported whole cars are taxed 30000 yuan each. 2. Cars assembled with imported parts are taxed 10000 yuan each. 3. China-made cars are taxed 5000 yuan each (the levy of tax is poned for the time being this year) Readjustment of tax items and tax amount is determined by the State cil. III. The formula for the calculation of the payable amount of special umption tax: Payable tax amount = unit tax amount x the amount of taxable products IV. Tax-paying link of special consumption tax on sedan cars: For ble sedan cars produced within China, tax is paid by the producer at time of selling; for cars processed on a commission basis by the uctive enterprise, tax is paid by the assignee at the time of very; for cars produced by the productive enterprise for its own use, shall be paid by the producer at the time of commissioning of the car. For imported taxable sedan cars, tax shall be paid by the import arant at the time of customs entry. V. The special consumption tax on the sedan cars produced and sold by tax payer shall be collected by the tax payer from the purchaser, with selling price excluded; the special consumption tax on the sedan cars essed by the tax payer on a commission basis shall be collected by the payer from the consignor, with the processing charges excluded. The payer shall accurately indicate on the invoice the special consumption he collects on sedan cars and pay it to the tax authorities. The special consumption tax on the sedan cars produced by the tax r for his own use shall be paid by the tax payer to the tax orities. The special consumption tax on the sedan cars imported by the tax r shall be paid by the tax payer to the tax-levying agency. The ial consumption tax thus paid shall be collected from the purchaser, the sedan car import price excluded, and shall be accurately cated in the invoice. VI. Reduction and exemption of special consumption tax on sedan cars: (1) Taxable sedan cars for export are exempt from special consumption The principle of levying first and refunding later is introduced tax exemption. The tax already levied shall be refunded after the rter has declared export. Related procedures for tax reimbursement l be performed in light of the stipulations concerning the refunding roduct tax (value-added tax) for the export products. (2) Diplomatic agencies and diplomats who enjoy diplomatic privileges diplomatic immunities are exempt from especial consumption tax on n cars. (3) Other tax-free items determined by the State Administration of tion. Except for the above-mentioned stipulations, special consumption tax edan cars shall, without exception, not be reduced and exempted. VII. The special consumption tax on sedan cars shall be collected by authorities, related matters concerning the collection and management l be handled in accordance with the Provisional Regulations of the les Republic of China Concerning the Collection and Management of The special consumption tax on imported sedan cars shall be collected he customs on a commission basis. VIII. The special consumption tax levied on sedan cars shall be ed over to the central financial department. IX. These Regulations goes into effect on February 1, 1989, if other ments contradict these Regulations, these Regulations shall be acted .
