关于外商投资企业出口货物有关政策问题的函(附英文)
国家税务总局
关于外商投资企业出口货物有关政策问题的函(附英文)
国家税务总局
江苏省国家税务局：
近接江苏省常州市“远东”、“丰田”等10家外商投资企业给刘仲藜局长写信，反映由于外商投资企业出口货物不予退税，给企业带来一系列困难，乃至出现亏损，要求尽快兑现出口退税政策。类似的意见，其他地方也时有反映。对此，特作如下解释，请分别用口头方式向有关企业
做好工作。
关于外商投资企业出口货物的税收问题，财政部、国家税务总局已于1994年8月25日（94）财税字第058号通知作了明确规定。其主要内容是：外商投资企业生产的货物直接出口的，除另有规定外，免征增值税、消费税；销售给国内出口企业或委托国内出口企业代理出口的
，一律视同内销，照章征收增值税、消费税；直接出口的货物中，购买国内原材料所负担的进项税额不予退税。上述规定是根据公平税负以利于各类企业平等竞争和保持税收政策的连续性、稳定性的原则确定的。具体地说，对外商投资企业出口货物继续维持原来免税的政策是统盘考虑了外
商投资企业与国内企业的综合税负水平，为有利于逐步实现税负大体平衡而确定的。
当前和今后一段时期内，外商投资企业享受着多方面的税收优惠政策，其税收负担远远低于国内同类企业。
第一，今年1月1日开始，我国税收制度实行了重大改革。新税制实施后，外商投资企业与国内企业执行统一的流转税制，各行业或产品的税收负担进一步趋于合理。但为了照顾外商投资企业不致因税制改革而增加税收负担，以保持政策的连续性，全国人大常委会于1993年12月
29日通过决定，对外商投资企业因执行新流转税制而增加的税收负担，在5年内对多缴纳的部分予以返还。从而使外商投资企业的税负在规定的期限内仍维持在较低的水平。
第二，今年税制改革后，外商投资企业继续执行1991年4月全国人民代表大会通过的《中华人民共和国外商投资企业和外国企业所得税法》。依照该法的规定，外商投资企业缴纳所得税享有若干优于内资企业的优惠政策，税负水平大大低于内资企业。
第三，根据国家的有关规定，外商投资企业进口货物，在执行工商统一税时享受的一些特殊优惠政策，实行新税制后仍继续保留。
从上述各点可以看出，国家对外商投资企业在税收上给予的优惠是充分的，与国内企业相比，税收负担显然是低的。公平税负应就总体负担而言，不应只看某一环节税负的轻重。至于对外商投资企业出口货物继续实行免税政策而不实行退税政策，正是考虑了上述情况，贯彻了既要继续
保留原有的合理的税收优惠政策，又要有利于逐步实现各类企业税负大体平衡的原则。我们认为，这样做，对于逐步统一国家税收政策，促进各类企业平等竞争，进而促进市场经济的发展都是有利的。
LETTER ON POLICY QUESTION RELATED TO EXPORT GOODS OF ENTERPRISEWITH FOREIGN INVESTMENT
(State Administration of Taxation: 12 October 1994 Coded Guo ShuiHan Fa [1994] No. 558)
Whole Doc.
To Jiangsu Provincial State Tax Bureau:
We have recently acknowledged the receipt of letters written to
Director Liu Zhongli by Far East, Toyotas and eight other enterprise with
foreign investment in Changzhou City, Jiangsu Province, saying that
because the export goods of enterprise with foreign investment are not
given tax reimbursement, these enterprises have faced a series of
difficulties and have even suffered losses, demanding that the export tax
reimbursement policy be materialized as quickly as possible. Similar
opinions have been heard from other localities. Regarding this, we hereby
specially make the following explanations, please do proper work with
related enterprises respectively by the verbal method.
With regard to the question of taxation related to the export goods
of enterprise with foreign investment, the Ministry of Finance and the
State Administration of Taxation had made explicit stipulations in the
August 25, 1994 Circular Coded Cai Shui Zi (94) No. 058. Its main contents
are: The goods produced by enterprise with foreign investment which are
exported directly are, except otherwise there are separate stipulations,
exempt from value-added tax and consumption tax; goods sold to domestic
export-oriented enterprises or entrusted to domestic export-oriented
enterprises with exporting shall all be regarded as goods for internal
sales, and value-added tax and consumption tax shall be levied on them;
among the goods for direct export, the amount of tax borne for the
purchase of domestic raw and semi-finished materials shall not be
refunded. The above-mentioned stipulations are set down in line with the
principle of introducing fair burden to facilitate equal competition among
various types of enterprises and maintaining the continuity and stability
of the taxation policy. Specifically, maintaining the original tax
exemption policy toward the export goods of enterprise with foreign
investment is based on an overall consideration of the comprehensive level
of tax burden on enterprise with foreign investment and domestic
enterprises, it is so determined in order to facilitate a gradual
achievement of a rough balance of tax burden.
At present and for a period of time to come, enterprise with foreign
investment are enjoying preferential tax policy in many aspects, their tax
burden is much lower than that for similar domestic enterprises.
Firstly, from January 1 of this year, China introduced major reform
of its tax system. After implementation of the new tax system, a unified
turnover tax system was carried out among enterprise with foreign
investment and domestic enterprises, the tax burden on various trades or
products has become more rational. However: to ensure that tax burden on
enterprise with foreign investment will not increase as a result of tax
system reform, so as to maintain the continuity of policy, the Standing
Committee of the National people's Congress on December 29, 1993 passed a
decision that the increased tax burden on enterprise with foreign
investment due to implementation of the new turnover tax system and that
the part of extra tax payment shall be returned within five years, thereby
enabling the tax burden on enterprise with foreign investment to remain at
a relatively low level within the prescribed period.
Secondly, after the launch of tax system reform this year, enterprise
with foreign investment have continued to implement the Income Tax Law of
the People's Republic of China on enterprise with foreign investment and
Foreign Enterprises adopted by the National People's Congress in April
1991. In accordance with the stipulations of the law, enterprise with
foreign investment enjoy a number of preferential policies superior to
those for Chinese- funded enterprises in terms of income tax payment, the
level of their tax burden is much lower than that of domestically funded
enterprises.
Thirdly, in accordance with related stipulations of the state, some
special preferential policies, enjoyed by enterprise with foreign
investment for their import goods during the time when consolidated
industrial and commercial tax was being implemented, continue to be in
force.
From the above-mentioned points it can be seen that the state grants
fully preferential taxation treatment to enterprise with foreign
investment and their tax burden is obviously lower than that for domestic
enterprises. Fair tax burden refers to tax burden in general, one should
not see the weight of tax burden of only one certain link. The reason why
the tax exemption policy, rather than the tax reimbursement policy, is
implemented for enterprise with foreign investment in relation to their
export goods is that the above-mentioned situation has taken into
consideration and the principle of both maintaining the original rational
preferential taxation policy and facilitating the gradual realization of a
rough balance of tax burden on various types of enterprises. We believe
that doing so is beneficial to gradually unifying the state's taxation
policy, promoting equal competition among various types of enterprises and
proceeding to boost the development of the market economy.
1994年10月12日
关于印发《泸州市城市绿线管理实施办法》的通知
四川省泸州市人民政府
关于印发《泸州市城市绿线管理实施办法》的通知
各区、县人民政府，市级各部门：
《泸州市城市绿线管理实施办法》已经市政府同意。现印发你们，请遵照执行。
二○○六年九月八日
泸州市城市绿线管理实施办法
第一条为建立和严格实行城市绿线管理制度，切实保障《泸州市城市绿地系统规划》的实施，根据国务院《关于加强城市绿化建设的通知》和建设部《城市绿线管理办法》制定本实施办法。
第二条城市绿线是指城市各类绿地范围以及对城市生态和景观风貌产生积极作用的区域的控制线，分为现状绿线和规划绿线。
现状绿线是指现有已经建成的各类城市绿地范围界线，规划绿线是指规划规定的各类城市绿化用地以及根据规划需要进行控制的对城市生态和景观产生积极作用的区域的控制线。
第三条本市行政区域内城市绿线的划定和监督管理，适用本办法。
第四条泸州市规划建设局负责全市城市绿线的监督和管理工作。
各县建设行政主管部门负责各县城市绿线的划定和管理工作。
第五条各级城市建设主管部门应组织编制城市绿地系统规划。城市绿地系统规划是城市总体规划的组成部分，应确定城市绿化目标和布局，规定城市各类绿地的控制原则，按照规定标准确定绿化用地面积，分层次合理布局公共绿地，确定防护绿地、大型公共绿地等的绿线。城市总体规划、城市绿地系统规划、详细规划是城市绿线划定的主要依据。
第六条泸州市规划建设局负责主城区现状绿线划定。
各县建设行政主管部门负责各县本辖区城市现状绿线的划定，并报市规划建设局备案。
第七条编制城市详细规划应把规划绿线划定作为规划编制的专项内容，在成果中应有单独的说明、表格、图纸和文本内容。
规划绿线在各城市详细规划编制过程中划定，并在规划报批程序中一起报批。
各级政府已批准详细规划中，未划定规划绿线的，由市、县建设行政主管部门组织划定后按原审批程序报批。
第八条城市绿线的审批、调整，按照《城市规划法》、《城市绿化条例》的规定进行。
第九条城市规划区内下列区域应划定城市绿线：
（一）公园绿地：综合公园（全市性、区域性公园）、社区公园（居住区公园、小区游园）、专类公园（儿童公园、动物园、植物园、历史名园、风景名胜公园、游乐公园、其它专类公园）、带状公园、街旁绿地。
（二）生产绿地：苗圃、花圃、草圃等。
（三）防护绿地：卫生隔离带、道路防护绿地、城市高压走廊绿带、防风林、城市组团隔离带。
（四）附属绿地：含居住绿地、公共设施绿地、工业绿地、仓储绿地、对外交通绿地、道路绿地、市政设施绿地、特殊绿地等。
（五）其它绿地：对城市生态环境质量、居民休闲生活、城市景观和生物多样性保护有直接影响的绿地，包括风景名胜区、水源保护区、郊野公园、森林公园、自然保护区、风景林地、城市绿化隔离带、野生动植物园、湿地、垃圾填埋场恢复绿地等。
第十条划定的城市绿线应向社会公布，接受社会监督，核准后的现状绿线，由城市规划建设行政主管部门登记造册，编制控制图则，设告示牌。规划绿线同批准的规划一并公布，由建设行政主管部门登记造册，编制规划绿线控制图，并编制分期实施计划。
第十一条居住区绿化、单位绿化及各类建设项目的配套绿化都要达到《城市绿化规划建设指标的规定》的标准。
配套建设绿地应当与建设工程同步设计、同步实施、同步验收。
建设工程竣工后，应对配套建设绿地的绿线进行核定，未达到规划设计要求的，各级建设行政主管部门不予出具竣工验收备案文件。
第十二条城市绿线内的用地，不得改作他用，不得违反法律法规、强制性标准以及批准的规划进行开发建设。有关部门不得违反规定，批准在城市绿线范围内进行建设。
因建设或者其他特殊情况，需要临时占用城市绿线内用地的，必须办理相关审批手续。在城市绿线范围内，不符合规划要求的建筑物、构筑物及其他设施应当逐步迁出或限期拆除。
第十三条任何单位和个人不得在城市绿地范围内进行拦河截溪、取土采石、设置垃圾堆场、排放污水以及其他对生态环境构成破坏的活动。
第十四条各级建设行政主管部门应对城市绿线的控制和实施情况进行检查，并向同级人民政府和上级行政主管部门报告。
第十五条违反本办法规定，擅自改变城市绿线内土地用途、占用或者破坏城市绿地的，由各级建设行政主管部门按照《城市规划法》、《城市绿化条例》的有关规定处罚。
第十六条违反本办法规定，在城市绿地范围内进行拦河截溪、取土采石、设置垃圾堆场、排放污水以及其他对城市生态环境造成破坏活动的，由建设行政主管部门责令改正，并处1万元以上3万元以下的罚款。
第十七条违反本办法规定，在已经划定的城市绿线范围内违反规定审批建设项目的，对有关责任人员由有关机关给予行政处分；构成犯罪的，依法追究刑事责任。
筹十八条建设、土地等行政管理部门的工作人员玩忽职守，滥用职权，徇私舞弊的，对主管人员或直接责任人员给予行政处分；构成犯罪的，依法追究刑事责任。
第十九条本办法自发布之日起30日后施行。
