广东省经济特区国营企业成本管理试行办法
广东省人民政府
广东省经济特区国营企业成本管理试行办法
广东省人民政府
第一条 为了加强成本管理,降低成本耗费,提高经济效益,增加社会财富,保障企业合法的经济权益,促进社会主义现代化建设,根据《国营企业成本管理条例》第四十三条的规定,制定本试行办法。
第二条 本试行办法适用于深圳、珠海、汕头经济特区范围内的所有国营工业企业,交通运输企业,施工企业,农业企业,商业,供销社、粮食企业和物资供销企业,文教卫生企业,城市公用企业以及其他企业。
第三条 成本管理的基本任务是:通过、预测、计划、控制、核算、分析和考核,反企业生产经营成果,挖掘降低成本的潜力,努力降低成本。
第四条 企业在成本管理中,必须遵守财经法律、法规,并贯彻执行国家的有关方针政策。
第五条 企业实行成本管理责任制。厂长(包括经理、矿长、场长和其他企业领导人,下同)对本企业生产经营的经济效果负完全责任。
总会计师或行使总会计师职权的副厂长,协助厂长组织领导本企业的成本管理,准确核算成本,并对企业的经济效果负责。
总工程师协助厂长在生产技术方面采取有效的降低成本措施,并对其经济效果负责。
大中型企业要在财务会计部门内设置专门机构负责成本管理工作;小型企业必须指定专业人员管理成本。
第六条 深圳、珠海、汕头市财政局(以下简称市财政局),负责本经济特区国营企业的成本管理,各企业主管部门按照本试行办法和有关财经法律、法规,负责所属经特区国营企业的成本管理。
第二章 成本开支范围及标准
第七条 企业生产经营、营运过程中发生的下列费用,列入成本:
一、工业企业生产过程中实际消耗的各种原材料、辅助材料、备品配件、外购半成品、燃料、动力、包装物、低值易耗品的原价和运输、装卸、整理等费用。
二、运输企业劳动过程中所消耗的各种原料、润料、材料、轮胎、轮箍、垫仓材料、备品配件、燃料、动力、装卸工器具、低值易耗品的原价和运输、装卸、整理等费用。
三、施工企业生产经营过程中消耗的各种主要材料、结构件、机械配件、其他材料、燃料、动力、低值易耗品的原价和运输、装卸、整理、保管等费用。
四、农牧企业生产经营中消耗的种子、种苗、幼畜、饮料、肥料、农药、兽药、燃料、动力、修理用零件、其他材料、低值易耗品的原价和运输、装卸、整理等费用。
第八条 企业生产经营、营运过程中发生的下列费用,列入成本:
一、固定资产的折旧费,按产量提取的更新改造资金,租赁费和修理费;
二、进行科学研究、技术开发和新产品试制所发生的不构成固定资产的费用,购置样品、样机和一般测试议器的费用;
三、按规定列入成本的职工工资、福利费、特写原材料节约奖、技术改进和合理化建议奖;
四、按企业职工工资总额百分之二提取的工会经费,在工资总额百分之一点五范围内掌握开支的职工教育经费;
五、产品包修、包换、包退的费用,废品的修复费用或报废损失,停工期间支付的工资、职工福利费、设备维护费和管理费,削价损失和经同级财政府机关批准核销的坏帐损失;
六、财产和运输保险费,契约、合同公证费和鉴证费、咨询费,专有技术使用费以及应列入成本的排污费;
七、流动资金代款利息;
八、销售商品发生的运输费、包装费、广告费和销售机构的管理费;
九、办公费、旅差费、会议费、业务活动费、劳动保护用品费、消防费、检验费、仓库经费、商标注册费、展鉴费等管理费;
十、按使用土地面积和标准支付的土地使用费;
十一、运输企业还包括营运中发生的装卸费、港口费、代理费、养路(河)费、营运业务费;
十二、农牧企业还包括生产经营发生的农业机械作业费、畜力作业费、运输费、灌溉费,以及经济林木的折旧费,产、役畜摊销费;
十三、经省财政厅批准列入成本的其他费用。
第九条 商品流通过程中发生的下列费用开支,列入商品流通费;
一、运杂费、广告费和保管、养护、检验、整理、转库的费用,包装、改装或组装商品的费用,定额内和经过企业主管部门批准的超定额商品损耗的损失,家具用具摊销费,委托代购、代储、代运、代办的手续费,门市部装修费以及服装费;
二、本试行办法第八条第一、三、四、六、七、九、十、十三项所列有关费用及第五项的坏帐损失。
第十条 本试行办法第七条、第九条没有规定的其他行业的成本开支范围,由各市财政局参照上述各条规定制定。
第十一条 本试行办法规定列入成本的原材料,是指构成产品实体的原材料;辅助材料是指不构成产品实体,但有助于产品形成的材料。
企业生产经营过程中回收的各种边角余料、下脚料、废料以及回收的包装物等,凡是有利用价值的,应当估价入帐,并分别冲减成本费用。
第十二条 企业生产经营过程中发生的各种材料物资商品短缺、损耗,属于定额损耗以内的部分,按实际损耗数列入成本;超过定额损耗率的部分,应查明原因,分清责任,经主管部门批准,以扣除直接责任人赔偿后的净损失列入成本。各类材料、物资、商品的定额损耗率,由主管部
门规定,并抄报同级财政机关备案。
第十三条 列入成本的低值易耗品、家具用具,是指除国家固定资产以外的劳动资料。划分办法,按国家统一规定执行。对一些价格虽高,但较易损坏,列入固定资产管理有困难,需列作低值易耗品、家具用具管理的,同主管部门提出目录,报市财政局批准后执行。
第十四条 列入成本的固定资产折旧费,是补偿固定资产损耗价值的费用。提取固定资产折旧应采用分类或单项折旧率。各类机器设备的折旧年限,可在国家统一规定的基础上,再缩短百分之二十到百分之三十,具体折旧年限,由市财政局根据实际情况规定,下达企业执行;房屋、建
筑物的折旧年限按国家统一规定执行(国家统一的固定资产折旧年限,另行下达)。
按产量提取的更新改造资金,是指经国家专门批准采掘、采伐企业,按照实际产量和经财政部批准的标准从成本中提取用于固定资产更新和技术改造的专项资金。
第十五条 列入成本的固定资产租赁费,是指按国家有关租赁费用财务处理的规定,应从企业成本中支付的各项租赁费用。
第十六条 列入成本的固定资产修理费用,包括大中小修理费用。中小修理费用按实际发生额一次或分次列入成本;大修理费用原则上不再提取,按实际发生额分次列入成本,分摊期一般不超过三年。
第十七条 门市部装修费用中不构成固定资产价值部分,可采用以下两种办法补偿:
一、对已由基建或专项资金开支,以后重新装修的费用,采用预提办法,提取比例报同级财政部门核定。
二、对既无预提又无专项资金来源的,装修费用经同级财政部门同意后,可采用待摊办法,分摊期一般为三年。
第十八条 列入商品流通费的服装费是指从事对外营业性质的商业、饮食服务业、生产企业的供销、展销部的门市部、宾馆、餐厅的售货员、服务员的服装费用,由市财政局根据不同情况,制定各类企业的发放数量和质量标准。
从事生产的职工,仍按劳动保护的规定发给劳动保护用品和工作服。
第十九条 生产企业进行科学研究、技术开发和试制新产品所发生的费用,按下列办法执行:
一、生产企业内部的科研机构、实验室或试验基地所需的人员工资,各项研究试验材料和管理费用,列入成本。但按规定已纳入留利的科研机构经费,应由企业生产发展基金负担,不得列入成本。
二、为制造新产品所耗用的原材料、工资、应分担的车间经费和企业管理费等有关费用,应列入试制新产品的成本。
三、企业决定试制新产品所发生的设计费,工艺规程制定费,设备调整费,原材料、半成品、成品的试验费,样品、样机和不构成固定资产的一般测试手段的购置费用,一次或分次列入成本。试制失败发生的损失,由同级财政部门批准,在企业营业外列支。
四、为外单位一次性生产的专用非标准设备,其试制费用,全部列入该产品的成本。
第二十条 列入成本的职工工资,是指企业发放给生产车间、辅助生产车间、车队、门市部、仓库、管理部门的人员(包括炊事人员)的工资,不包括应由工会经费或职工福利基金支付的工会干部、幼儿园、托儿所工作人员和医护人员的工资,以及应由营业外列支的退职人员生活费、
退休离休人员生活费和长期病假人员工资,也不包括应由专项基金支付的专项工程人员的工资。
列入成本的工资范围由市财政局、劳动局根据经济特区工资改革办法制订,并报市人民政府批准。
第二十一条 列入成本的福利基金,按计提福利基金的工资总额的百分之十一提取。
第二十二条 列入成本的业务活动费,主要指用于业务洽淡、产品观摩、鉴定过程所支付的接待费,以及代销人员的外勤业务活动费等。此项费用按销售收入千分之一点五以内由市财政局逐户核定控制比例。企业在财政部门核定的控制比例内按实际支用数列入成本。
第二十三条 列入成本的废品损失,是指可修复废品的修复费用和不可修复废品的实际损失,扣除过失人赔偿后的净损失。
第二十四条 列入成本的坏帐损失,是指由于债务单位撤销,依照民事诉讼法进行清偿后,确实无法追还,或因债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法追还等原因造成的债权损失。坏帐损失,应在取得债务方企业主管部门、财政部门或法院等有关单位的书面证明
,报经企业主管部门审查,经财政机关批准核销后,列入成本。
第二十五条 企业进行财产保险和运输保险,按实际交纳的保险费列入成本。保险公司给予企业的优待,应冲减保险费支出。
第二十六条 企业引进技术的技术转让费(包括许可证费、专利费、设计费),在引进技术项目投产后,一次或分次列入成本。为掌握使用引进技术发生的有关费用,列入引进技术项目投产后的成本。
第二十七条 企业根据环境保护法和国务院有关文件的规定,按收费标准交纳的排污费列入成本。但对企业违反环保法规被加收的排污费和罚款,不得列入成本,应由企业留利负担。
第二十八条 下列各项费用开支,不得列入生产成本和商品流通费:
一、应在基本建设资金、各种专项基金和专项经费中开支的费用;
二、应在企业留利中开支的资金和浮动工资;
三、超出国家规定开支标准部分的各项费用支出,但本试行办法有特别规定的除外;
四、基本建设借款和专项借款利息,以及流动资金贷款罚息;
五、根据规定按销量或利润的一定比例提成的国内技术转让费;
六、依法购买国库券的支出和上交的能源交通重点建设资金;
七、企业自愿对各种公益事业和社会活动的赞助资金;
八、应在企业留利中开支的各项赔偿金、建约金、滞纳金和罚款;
九、商业、供销业、粮食企业的简易建筑费;
十、与本企业生产经营活动无关的其他费用。
第三章 成本核算
第二十九条 工业、交通运输、施工企业的成本,除销售费用外,必须按月统计完工产品(或工程)产量(交通运输为工作量、施工为完成工程量,下同)、实际消耗和实际价格,按权责发生制的原则进行核算。
商品流通费用,原则上应按实际发生额进行核算,但下列各项费用开支按权责发生制原则进行核算:
一、按规定预提的银行借款利息,门市部装修费用和财政部门同意预提的其他费用;
二、按规定待摊的大宗修理费用、门市部装修费用开支和经财政部门同意等待的其他费用;
三、物资供销经营按规定分摊的进货费用;
四、按统一规定比例提取的费用,如职工福利费、工会经费。
五、季节性和大宗进货的进货费用。
第三十条 企业不得以计划成本、估计成本、定额成本代替实际成本。计算过程中对产成品、自制半成品和劳务、按计划成本或定额成本进行核算的,要按本试行办法第二十九条规定,及时调整为实际成本。
对原材料实行内部计划价格核算的,月终结算产品成本时应调整为实际成本。对已领未用的原材料,应在月末办理退料手续,需留待下月继续使用的,也要办理“假退料”手续。
第三十一条 企业的产品、半成品应按月进行盘点,计算在产品、半成品的约当产量, 并据以核算成本。 第三十二条 一次支付、分期摊销的费用,应按照项目的受益期限确定分摊费用数额。
第三十三条 低值易耗品、家具用具的费用摊销,一般可采用“五五”或分期摊销法。
第三十四条 企业的成本核算,应在严格执行成本开支范围和标准的前提下,分清本期成本与下期成本,在产品成本与半成品成本各应负担的费用,不得相互混淆,影响成本的准确性。
第三十五条 企业的成本核算资料必须正确、完整,如实反映生产经营过程中的各种消耗。有关成本核算的原始记录、凭证、帐册、费用汇总和分配表、统计资料等,内容必须齐全、真实,记载和编制必须及时。
第三十六条 企业在年度终了前,必须认真进行财产物资盘点清查工作,落实库存,核实盈亏。对流动资产盘亏盘盈,应查明原因,按规定的审批权限,报经批准后,按扣除责任人赔偿后的余额,调整成本。
第四章 成本管理责任制
第三十七条 企业在厂长领导下,按级按分工职责实行成本管理责任制。
第三十八条 企业要做好调查研究,掌握市场信息,搞好在本预测工作,为经营决策提供可靠的依据。
企业必须编制每一产品的目标成本、费用计划,并按此控制和管理成本。有条件的企业还应同时编制成本计。
企业的成本指标,必须分解落实到各职能部门和基层单位,列入经济责任制的一项主要内容,按此进行检查、分析、考核。
第三十九条 国家对生产企业考核成本利润率。其计算公式为:
成本利润率=销售利润/产品销售工厂成本× 100%
国家对商业企业考核费用水平。
第四十条 企业应根据生产经营的特点、目标成本的要求和有关规定,制定本企业的产量定额、工时定额、消耗定额和费用定额、商品库存定额等定额指标。各种定额必须认真执行、定期修订。
第四十一条 企业各职能部门,在厂长、总会计师、总工程师领导下,认真做好下列基础工作:
一、严格定额管理,定期修订各种定额;
二、严格计量验收,一切物资的进出、领用,都经过计量、验收,各种计量设备、工具和议表要配备齐全,并有专人经常进行校正和维修;
三、建立健全财产、物资盘存制度。定期或不定期对所有财产、物资进行清查盘点,保证帐帐相符、帐实相符。
四、建立健全厂内计划价格制度。对各种在产品、半成品、备品配件、原材料、低值易耗品、工具、动力、劳务等制订统一计划价格。
五、健全原始记录。在生产经营活动中的产量、质量、工时、设备利用、材料消耗、物资收发和领退,财产物资的转移和毁损等都应做好完整的原始记录。 第四十二条 成本管理责任:
一、厂长对成本管理工作应尽的责任:
1.遵守财政法律、制度,贯彻执行国家的方针政策,同一切侵占国家收入以及铺张浪费、弄虚作假等损害国家利益的行为作斗争;对企业生产经营的经济效果负完全责任。
2.组织各职能部门和基层单位,建立成本管理责任制,监督成本指标分解下达和分口管理。
3.组织领导各职能部门和基层单位,完成各自的成本指标。
二、总会计师或行使总会计师职权的企业领导人员对成本管理应负的职责:
1.协助厂长组织领导本企业的成本管理工作,正确执行目标成本和成本计划,准确核算成本,并对企业的经济效果负责。
2.定期检查各职能部门和基层单位成本指标的执行情况,发现问题及时组织职能部门研究解决。
3.宣传国家有关成本管理的方针、政策,严格执行财经纪律;签署企业的对外经济合同;审查目标成本、成本计划和重要的财务开支。
4.协调各职能部门、基层单位的关系,提高企业的经济效益。
三、总工程师对成本管理的职责:
协助厂长,在挖潜革新改造、设备更新,提高产品质量、产品更新换代、采用新材料、新工艺、新技术、改善劳动组织等方面,讲究经济效益,做到技术上先进、合理,经济上节约,有实效;并对各项技术措施的经济效果负责,以及组织各职能部门编制产品目标成本。
四、企业财会部门对成本管理工作的职责:
1.制定企业的成本管理制度;
2.参与制定各项费用定额、储备定额;
3.参与制定厂内计划价格;
4.参与制定产品目标成本,编制全厂的财务成本计划,并负责成本指标的分解落实;
5.检查、考核目标成本、成本计划的执行情况;
6.组织成本核算,指导基层单位的成本管理和成本核算;
7.审核控制企业各项费用的开支;
8.进行成本预测、控制、监督和分析工作。
五、其他职能部门对成本管理工作的责任:
1.生产部门负责制订生产定额,编制和落实生产、作业计划;组织均衡生产合理调度;组织基层单位进行在产品、半成品的定期盘点;参与制定产品目标成本。
2.计划统计部门负责组织全厂经营活动的各项计划的汇集和平衡;及时、准确地进行生产统计,为成本管理提供有关的数据。
3.技术、工艺部门负责制定、检查各项物资消耗定额;抽好产品设计,采用先进工艺、技术和科学的技术组织措施;编制产品目标成本。
4.质量检验部门负责制定质量管理办法进行全面质量管理,加强产品检验。
5.供销部门负责编制销售计划和物资采购计划,制订物资储备定额;对物资进行严格的计量检验,控制消耗、定期盘点;合理组织物资的采购、运输、降低采购和销售费用。
6.劳动工资部门负责制订劳动定额和劳动保护措施,改进劳动组织,合理组织劳动,改善劳动条件,做到安全生产,提高劳动效率。
7.设备、动力部门负责制订设备利用、水、电、气、风消耗定额和设备管理制度。
第五章 监督与制裁
第四十三条 企业厂长、总会计师,要定期召开成本分析会议,针对企业管理中的薄弱环节,采取改进措施,提高经济效益;监督执行成本开支范围、标准和成本核算的规定;执行财政机关和上级对违法行为的处分决定;审核成本报表,签署上报。
第四十四条 企业主管部门,应对企业的成本管理进行经常性的检查、督促,促进改善经营管理;按期会审所属企业的报表,提出审核意见;对违法行为,及时制止,单独或会同财政机关调查处理。
第四十五条 审计、财政、税务机关应根据各自的职权范围,监督企业对本试行办法以及其他各项成本管理制度的执行;对违反本试行办法的案件进行调查核实,并提出处理意见;检查对违法行为处分决定的执行情况;检查与成本有关的其他事项。
第四十六条 企业接受监督检查时,必须如实反映情况,提供资料,不得弄虚作假或刁难、阻挠。
第四十七条 对于违反本试行办法,有下列行为之一的企业,应按照税收、财务的有关规定进行处理:
一、随便扩大成本(费用)开支范围的;
二、随意摊提成本费用,挤占国家收入的;
三、弄虚作假,成本严重不实的;
四、经营管理不善,造成大量废品或其他严重损失浪费,以致成本升高的;
五、损公肥私,挥霍国家资财,增加成本开支的。
对上述企业,除按财务和税收规定处理外,审计机关或财政、税务机关还可以通知企业主管部门,根据情节轻重给予警告或罚款的处理;并对直接责任人和企业有关领导,给予行政处分和处以本人月标准工资三倍以内的罚款。
企业负责的罚款在留利中开支,个人负责的罚款由个人支付。
第四十八条 总会计师、财务人员,对已经知道的违法行为,不抵制又不揭发,应与违法行为的直接责任人负同等责任。
第四十九条 对强迫或反指使他人违反本试行办法的,或执法犯法的,以及打击报复检举、揭发人的,应从重处罚。
第五十条 企业或个人对审计机关或财政税务机关给予的行政处罚如有异议,可以在接到处罚通知之日起十五日内向上一级审计机关或财政机关申请复议,上一级审计机关或财政机关接到申请后,应在一个月内进行复查,并作出裁定。逾期不申请的,即按审计机关或财政税务机关的通
知执行。
第五十一条 对违反本试行办法情节严重构成犯罪的,由司法机关依法追究其刑事责任。
第五十二条 国家保护对违法行为的揭发人、检举人,并根据情况分别给予表扬或奖励。
第六章 附则
第五十三条 本试行办法自颁布之日起实施。过去有关经济特区国营企业成本开支范围的规定,同时作废。
第五十四条 广州市、湛江市经济技术开发区和海南岛的国营企业成本管理办法另行制。
第五十五条 各经济特区企业主管部门可以按本试行法的规定,制定补充规定,报市财政局审定后执行。
第五十六条 本试行办法由省财政厅负责解释。
1985年3月22日
中华人民共和国增值税暂行条例实施细则(附英文)
财政部
中华人民共和国增值税暂行条例实施细则(附英文)
1993年12月25日,财政部
细则
第一条 根据《中华人民共和国增值税暂行条例》(以下简称条例)第二十八条的规定,制定本细则。
第二条 条例第一条所称货物,是指有形动产,包括电力、热力、气体在内。
条例第一条所称加工,是指受托加工货物,即委托方提供原料及主要材料,受托方按照委托方的要求制造货物并收取加工费的业务。
条例第一条所称修理修配,是指受托对损伤和丧失功能的货物进行修复,使其恢复原状和功能的业务。
第三条 条例第一条所称销售货物,是指有偿转让货物的所有权。
条例第一条所称提供加工、修理修配劳务,是指有偿提供加工、修理修配劳务。但单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务,不包括在内。
本细则所称有偿,包括从购买方取得货币、货物或其他经济利益。
第四条 单位或个体经营者的下列行为,视同销售货物:
(一)将货物交付他人代销;
(二)销售代销货物;
(三)设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;
(四)将自产或委托加工的货物用于非应税项目;
(五)将自产、委托加工或购买的货物作为投资,提供给其他单位或个体经营者;
(六)将自产、委托加工或购买的货物分配给股东或投资者;
(七)将自产、委托加工的货物用于集体福利或个人消费;
(八)将自产、委托加工或购买的货物无偿赠送他人。
第五条 一项销售行为如果既涉及货物又涉及非应税劳务,为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,应当征收增值税;其他单位和个人的混合销售行为,视为销售非应税劳务,不征收增值税。
纳税人的销售行为是否属于混合销售行为,由国家税务总局所属征收机关确定。
本条第一款所称非应税劳务,是指属于应缴营业税的交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
本条第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者,包括以从事货物的生产、批发或零售为主,并兼营非应税劳务的企业、企业性单位及个体经营者在内。
第六条 纳税人兼营非应税劳务的,应分别核算货物或应税劳务和非应税劳务的销售额。不分别核算或者不能准确核算的,其非应税劳务应与货物或应税劳务一并征收增值税。
纳税人兼营的非应税劳务是否应当一并征收增值税,由国家税务总局所属征收机关确定。
第七条 条例第一条所称在中华人民共和国境内(以下简称境内)销售货物,是指所销售的货物的起运地或所在地在境内;
条例第一条所称在境内销售应税劳务,是指所销售的应税劳务发生在境内。
第八条 条例第一条所称单位,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人,是指个体经营者及其他个人。
第九条 企业租赁或承包给他人经营的,以承租人或承包人为纳税人。
第十条 纳税人销售不同税率货物或应税劳务,并兼营应属一并征收增值税的非应税劳务的,其非应税劳务应从高适用税率。
第十一条 小规模纳税人以外的纳税人(以下简称一般纳税人)因销货退回或折让而退还给购买方的增值税额,应从发生销货退回或折让当期的销项税额中扣减,因进货退出或折让而收回的增值税额,应从发生进货退出或折让当期的进项税额中扣减。
第十二条 条例第六条所称价外费用,是指价外向购买方收取的手续费、补贴、基金、集资费返还利润、奖励费、违约金(延期付款利息)、包装费、包装物租金、储备费、优质费、运输装卸费、代收款项、代垫款项及其他各种性质的价外收费。但下列项目不包括在内:
(一)向购买方收取的销项税额;
(二)受托加工应征消费税的消费品所代收代缴的消费税;
(三)同时符合以下条件的代垫运费:
1.承运部门的运费发票开具给购货方的;
2.纳税人将该项发票转交给购货方的。
凡价外费用,无论其会计制度如何核算,均应并入销售额计算应纳税额。
第十三条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条规定应当征收增值税的,其销售额分别为货物与非应税劳务的销售额的合计,货物或者应税劳务与非应税劳务的销售额的合计。
第十四条 一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+税率
第十五条 根据条例第六条的规定,纳税人按外汇结算销售额的,其销售额的人民币折合率可以选择销售额发生的当天或当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采用何种折合率,确定后一年内不得变更。
第十六条 纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者,按下列顺序确定销售额:
(一)按纳税人当月同类货物的平均销售价格确定;
(二)按纳税人最近时期同类货物的平均销售价格确定;
(三)按组成计税价格确定。组成计税价格的公式为:
组成计税价格=成本×(1+成本利润率)
属于应征消费税的货物,其组成计税价格中应加计消费税额。
公式中的成本是指:销售自产货物的为实际生产成本,销售外购货物的为实际采购成本。公式中的成本利润率由国家税务总局确定。
第十七条 条例第八条第三款所称买价,包括纳税人购进免税农业产品支付给农业生产者的价款和按规定代收代缴的农业特产税。
前款所称价款,是指经主管税务机关批准使用的收购凭证上注明的价款。
第十八条 混合销售行为和兼营的非应税劳务,依照本细则第五条、第六条的规定应当征收增值税的,该混合销售行为所涉及的非应税劳务和兼营的非应税劳务所用购进货物的进项税额,符合条例第八条规定的,准予从销项税额中抵扣。
第十九条 条例第十条所称固定资产是指:
(一)使用期限超过一年的机器、机械、运输工具以及其他与生产经营有关的设备、工具、器具;
(二)单位价值在2000元以上,并且使用年限超过两年的不属于生产经营主要设备的物品。
第二十条 条例第十条所称非应税项目,是指提供非应税劳务、转让无形资产、销售不动产和固定资产在建工程等。
纳税人新建、改建、扩建、修缮、装饰建筑物,无论会计制度规定如何核算,均属于前款所称固定资产在建工程。
第二十一条 条例第十条所称非正常损失,是指生产经营过程中正常损耗外的损失,包括:
(一)自然灾害损失;
(二)因管理不善造成货物被盗窃、发生霉烂变质等损失;
(三)其他非正常损失。
第二十二条 已抵扣进项税额的购进货物或应税劳务发生条例第十条第(二)至(六)项所列情况的,应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的,按当期实际成本计算应扣减的进项税额。
第二十三条 纳税人兼营免税项目或非应税项目(不包括固定资产在建工程)而无法准确划分不得抵扣的进项税额的,按下列公式计算不得抵扣的进项税额。
当月免税项目销售额、
不得抵 当月全 非应税项目营业额合计扣的进=部进项×----------项税额 税 额 当月全部销售额、
营业额合计
第二十四条 条例第十一条所称小规模纳税人的标准规定如下:
(一)从事货物生产或提供应税劳务的纳税人,以及以从事货物生产或提供应税劳务为主,并兼营货物批发或零售的纳税人,年应征增值税销售额(以下简称应税销售额)在100万元以下的;
(二)从事货物批发或零售的纳税人,年应税销售额在180万元以下的。
年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业,视同小规模纳税人纳税。
第二十五条 小规模纳税人的销售额不包括其应纳税额。
小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的,按下列公式计算销售额:
含税销售额
销售额=-------
1+征收率
第二十六条 小规模纳税人因销货退回或折让退还给购买方的销售额,应从发生销货退回或折让当期的销售额中扣减。
第二十七条 条例第十四条所称会计核算健全,是指能按会计制度和税务机关的要求准确核算销项税额、进项税额和应纳税额。
第二十八条 个体经营者符合条例第十四条所定条件的,经国家税务总局直属分局批准,可以认定为一般纳税人。
第二十九条 小规模纳税人一经认定为一般纳税人后,不得再转为小规模纳税人。
第三十条 一般纳税人有下列情形之一者,应按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票。
(一)会计核算不健全,或者不能够提供准确税务资料的;
(二)符合一般纳税人条件,但不申请办理一般纳税人认定手续的。
第三十一条 条例第十六条所列部分免税项目的范围,限定如下:
(一)第一款第(一)项所称农业,是指种植业、养殖业、林业、牧业、水产业。
农业生产者,包括从事农业生产的单位和个人。
农业产品,是指初级农业产品,具体范围由国家税务总局直属分局确定。
(二)第一款第(三)项所称古旧图书,是指向社会收购的古书和旧书。
(三)第一款第(八)项所称物品,是指游艇、摩托车、应征消费税的汽车以外的货物。
自己使用过的物品,是指本细则第八条所称其他个人自己使用过的物品。
第三十二条 条例第十八条所称增值税起征点的适用范围只限于个人。
增值税起征点的幅度规定如下:
(一)销售货物的起征点为月销售额600—2000元。
(二)销售应税劳务的起征点为月销售额200—800元。
(三)按次纳税的起征点为每次(日)销售额50—80元。
前款所称销售额,是指本细则第二十五条第一款所称小规模纳税人的销售额。
国家税务总局直属分局应在规定的幅度内,根据实际情况确定本地区适用的起征点,并报国家税务总局备案。
第三十三条 条例第十九条第(一)项规定的销售货物或者应税劳务的纳税义务发生时间,按销售结算方式的不同,具体为:
(一)采取直接收款方式销售货物,不论货物是否发出,均为收到销售额或取得索取销售额的凭据,并将提货单交给买方的当天;
(二)采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天;
(三)采取赊销和分期收款方式销售货物,为按合同约定的收款日期的当天;
(四)采取预收货款方式销售货物,为货物发出的当天;
(五)委托其他纳税人代销货物,为收到代销单位销售的代销清单的当天;
(六)销售应税劳务,为提供劳务同时收讫销售额或取得索取销售额的凭据的当天;
(七)纳税人发生本细则第四条第(三)项至第(八)项所列视同销售货物行为,为货物移送的当天。
第三十四条 境外的单位或个人在境内销售应税劳务而在境内未设有经营机构的,其应纳税款以代理人为扣缴义务人;没有代理人的,以购买者为扣缴义务人。
第三十五条 非固定业户到外县(市)销售货物或者应税劳务未向销售地主管税务机关申报纳税的,由其机构所在地或者居住地主管税务机关补征税款。
第三十六条 条例第二十条所称税务机关,是指国家税务总局及其所属征收机关。
条例和本细则所称主管税务机关、征收机关,均指国家税务总局所属支局以上税务机关。
第三十七条 本细则所称“以上”、“以下”,均含本数或本级。
第三十八条 本细则由财政部解释,或者由国家税务总局解释。
第三十九条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国增值税条例(草案)实施细则》、《中华人民共和国产品税条例(草案)实施细则》同时废止。
DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX
(Ministry of Finance: 25 December 1993)
Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 28 of the
Republic of China on Value-Added Tax> (hereinafter referred to as "the
Regulations").
Article 2
"Goods" as mentioned in Article 1 of the Regulations refers to
tangible moveable goods, including electricity, heat, and gas.
"Processing" as mentioned in Article 1 of the Regulations refers to
the business of contracting to process goods, where the contractor
supplies the raw material and major materials and the subcontractor
manufactures the goods in accordance with the requirements of the
contractor and receives a processing fee.
"Repairs and replacement" as mentioned in Article 1 of the
Regulations refers to the business of contracting to carry out repairs of
damaged or malfunctioned goods, so as to restore the goods to their
original conditions and functions.
Article 3
"Sales of goods" as mentioned in Article 1 of the Regulations refers
to the transfer of the ownership of goods for any consideration.
"Provision of processing, repairs and replacement services" as
mentioned in Article 1 of the Regulations refers to the provision of
processing, repairs and replacement services for any consideration.
However the provision of processing, repairs and replacement services by
the staff employed by the units or individual business operators for their
units or employers shall not be included.
"Consideration" as mentioned in these Detailed Rules includes money,
goods or any economic benefit obtained from the purchasers.
Article 4
The following activities of units or individual operators shall be
deemed as sales of goods:
(1) Consignment of goods to others for sale;
(2) Sale of goods under consignment;
(3) Transfer of goods from one establishment to other establishments
for sale by a taxpayer that maintains two or more establishments and
adopts consolidated accounting, unless the relevant establishments are
maintained in the same county (or city);
(4) Application of self-produced or processed goods to produce
non-taxable items;
(5) Provision of self-produced, processed or purchased goods to other
units or individual operators as investments;
(6) Distribution of self-produced, processed or purchased goods to
shareholders or investors;
(7) Use of self-produced or processed goods for collective welfare or
personal consumption;
(8) Giving out self-produced, processed or purchased goods to others
as free gifts.
Article 5
A sales activity that involves goods and non-taxable services shall
be a mixed sales activity. Mixed sales activities of enterprises,
enterprise units or individual business operators engaged in production,
wholesaling or retailing of goods shall be regarded as sales of goods
which shall be subject to VAT. Mixed sales activities of other units or
individuals shall be regarded as sales of non-taxable services which shall
not be subject to VAT.
Whether a taxpayer's sales activity is a mixed sales activity shall
be determined by the tax collecting authorities under the State
Administration of Taxation.
"Non-taxable services" as mentioned in the first paragraph of this
Article refers to the services subject to Business Tax within the scope of
the taxable items of communications and transportation, construction,
finance and insurance, posts and telecommunications, culture and sports,
entertainment, and service industries.
"Enterprises, enterprise units or individual business operators
engaged in production, wholesaling or retailing of goods" as mentioned in
the first paragraph of this Article includes enterprises, enterprise
units, and individual business operators principally engaged in the
production, wholesaling or retailing of goods and also engaged in
non-taxable services.
Article 6
Taxpayers also engaged in non-taxable services shall account
separately for the sales amount of goods and taxable services and
non-taxable services. Without separate accounting or where accurate
accounting cannot be made, the non-taxable services and goods and taxable
services shall together be subject to VAT.
Whether non-taxable services so engaged by the taxpayer shall be
subject to VAT shall be determined by the tax collecting authorities under
the State Administration of Taxation.
Article 7
"Sales of goods within the territory of the People's Republic of
China" (hereinafter referred to as "within the territory") as mentioned in
Article 1 of the Regulations refers to the place of despatch or the
location of the goods sold is within the territory.
"Sales of taxable services in the territory" as mentioned in Article
1 of the Regulations refers to the sales of taxable services that takes
place within the territory.
Article 8
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, privately- owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual business operators and other individuals.
Article 9
For enterprises which lease or contract to others for management, the
lessees or the sub-contractors shall be the taxpayers.
Article 10
Taxpayers selling goods or taxable services with different tax rates
and also engaged in non-taxable services which shall be subject to VAT,
the highest of the tax rates on goods or taxable services shall apply to
the non taxable services.
Article 11
For taxpayers other than small-scale taxpayers (hereinafter referred
to as "general taxpayers"), the VAT refundable to purchasers due to
returns inward or discount allowed shall be deducted from the output tax
for the period in which the returns inward or discount allowed takes
place. The VAT recovered due to the returns outward or discount received
shall be deducted from the input tax for the period in which the returns
outward or discount received takes place.
Article 12
"Other charges" as mentioned in Article 6 of the Regulations refers
to handling fees, subsidies, funds, fund raising fees, profits sharing,
incentive bonus, damages on breach of contract (interest on deferred
payments), packaging charges, rentals on packaging materials, contingency
charges, quality charges, freight and loading and unloading charges,
commissioned receipts, commissioned payments and charges of any other
nature which is in addition to the price charged to the purchaser. The
following items nevertheless shall not be included:
(1) Output VAT collected from purchasers;
(2) Consumption Tax withheld on processing of consumer goods subject
to Consumption Tax;
(3) Disbursement of freight charges that satisfies both the following
conditions;
1. A freight invoice of transportation department was issued to the
purchaser; and
2. The same invoice is turned over by the taxpayer to the purchaser.
All other charges, regardless of the accounting treatment under the
accounting system adopted, shall be included in the sales amount in
computing the tax payable.
Article 13
Where the taxpayer is engaged in mixed sales activities and the
non-taxable services that are subject to VAT in accordance with Article 5
and Article 6 of these Detailed Rules, his sales amount shall be
respectively the sum the his sales amounts of goods and non-taxable
services, or the sum of the sales amounts of goods or taxable services and
the non-taxable services.
Article 14
For general taxpayers selling goods or taxable services that adopt
the pricing method of combining the sales amount and the output tax, the
sales amount shall be computed according to the following formula:
Sales amount including tax
Sales amount = ----------------------------
1 + tax rate
Article 15
Pursuant to the stipulations of Article 6 of the Regulations, if a
taxpayer settles the sales amount in foreign exchange, the Renminbi
conversion rate for the sales amount to be selected can be the foreign
exchange rate quoted by the State (the average rate in Principle)
prevailing on the date or that on the first day of the month in which the
sales take place. Taxpayers shall determine in advance the conversion
rate to be adopted. Once determined, no change is allowed within 1 year.
Article 16
For taxpayers whose prices are obviously low and without proper
justification as mentioned in Article 7 of the Regulations, or have
activities of selling goods as listed in Article 4 of these Detailed Rules
but without invoiced sales amounts, the sales amount shall be determined
according to the following sequence:
(1) Determined according to the average selling price of the taxpayer
on the same goods in the same month;
(2) Determined according to the average selling price of the taxpayer
on the same goods in the recent period;
(3) Determined according to the composite assessable value. The
formula of the composite assessable value shall be:
Composite assessable Value = Cost X (1 + cost plus margin)
For goods subject to Consumption Tax, the composite assessable value
shall include Consumption Tax payable.
"Cost" in the formula refers to the actual costs of products sold for
sales of self-produced goods; and the actual costs of purchases for sales
of purchased goods. The rate of cost-plus margin in the formula shall be
determined by the State Administration of Taxation.
Article 17
The "Purchase price" as mentioned in Paragraph 3, Article 8 of the
Regulations includes the price paid by taxpayers to agricultural producers
for purchasing tax-exempt agricultural products and the Agricultural
Special Product Tax withheld according to the regulations.
The "price paid" as mentioned in the preceding paragraph refers to
the price specified on the purchasing voucher approved for use by the
competent tax authorities.
Article 18
For mixed sales activities and non-taxable services which are subject
to VAT according to the stipulations of Article 5 and Article 6 of these
Detailed Rules, the input tax on goods purchased for use in the
non-taxable services involved in the mixed sales activities or in the
non-taxable services that satisfies the stipulations of Article 8 of the
Regulations is allowed to be credited from the output tax.
Article 19
"Fixed assets" as mentioned in Article 10 of the Regulations
refers to:
(1) Machinery, mechanical apparatus, means of transport, and other
equipment, tools and apparatus related to production or business
operations with a useful life of more than one year;
(2) Article that are not the main equipment for production or
business operations but with a unit value of more than 2000 yuan and a
useful life of more than two years.
Article 20
"Non-taxable items" as mentioned in Article 10 of the Regulations
refers to the provision of non-taxable services, the transfer of
intangible assets, the sales of immovable properties and fixed assets
under construction, etc.
The construction, re-construction, expansion, repairing and
decoration of buildings by the taxpayer, regardless of the accounting
treatment under the accounting system adopted, shall be included in the
"fixed assets under construction" as mentioned in the proceeding
paragraph.
Article 21
"Abnormal losses" as mentioned in Article 10 of the Regulations
refers to losses other than the normal wear and tear in the course of
production or business operations. They include:
(1) Losses due to natural disasters;
(2) Losses due to theft, spoilage or deterioration, etc., resulting
from improper management;
(3) Other abnormal losses.
Article 22
Where input tax has already been claimed on goods purchased or
taxable services under the circumstances listed in Paragraphs (2) to (6)
in Article 10 of the Regulations, the input tax of these goods purchased
or taxable services shall be deducted from the input tax of that period.
If that input tax cannot be determined accurately, the input tax to be
deducted shall be computed based on the actual costs of that period.
Article 23
For taxpayers engaged in tax-exempt items or non-taxable items (not
including fixed assets under construction) and where the input tax cannot
be determined accurately, the non-creditable input tax shall be computed
according to the following formula:
Sum of the sales amounts of
tax-exempt items and
turnover of non-taxable
Non-creditable Total input tax items of the month
= x --------------------
in put tax of the month Sum of the total sales
amount and turnover of
the month
Article 24
The standards for small-scale taxpayers as mentioned in Article 11 of
the Regulations are as follows:
(1) Taxpayers engaged in the production of goods or the provision of
taxable services, and taxpayers engaged principally in the production of
goods or provision of taxable services but also in wholesaling or
retailing of goods, the annual sales amount of which subject to VAT
(hereinafter referred to as "taxable sales amount") is below 1 million
yuan;
(2) Taxpayers engaged in wholesaling or retailing of goods, the
annual taxable sales amount of which is below 1.8 million yuan.
Regardless whether the annual taxable sales amounts exceed the
standards for small-scale taxpayers, individuals, non-enterprise units,
and enterprises which do not often have taxable activities, are chargeable
as small-scale taxpayers.
Article 25
The sales amount of small-scale taxpayers does not include the tax
payable.
For small-scale taxpayers selling goods or providing taxable services
that adopt the method of setting prices by combining the sales amount and
the tax payable, the sales amount is computed according to the following
formula:
Sales amount including tax
Sales amount = ----------------------------
1 + Assessable rate
Article 26
For small-scale taxpayers, the sales amount refunded to the
purchasers due to returns inward or discount allowed shall be deducted
from the sales amount for the period in which the returns inward or
discount allowed occurs.
Article 27
"Sound accounting" as stated in Article 14 of the Regulations refers
to the capability of accurately accounting for the output tax, input tax
and tax payable in accordance with the accounting regulations and the
requirements of the tax authorities.
Article 28
Individual operators that satisfy the conditions as prescribed in
Article 14 of the Regulations and after the approval of the bureaux
directly under the State Administration of Taxation can be confirmed as
general taxpayers.
Article 29
Once the small-scale taxpayers have been confirmed as general
taxpayers, they cannot be reclassified as small-scale taxpayers.
Article 30
General taxpayers in any of the following circumstances shall compute
the tax payable based on the sales amount and according to the VAT rates,
but no input tax can be credited and special VAT invoices shall not be
used:
(1) The accounting system is unsound or cannot provide accurate tax
information;
(2) The conditions of general taxpayers are satisfied but the
taxpayer has not applied or processed the confirmation procedures as
general taxpayers.
Article 31
The scope of part of the tax-exempt items listed in Article 16 of the
Regulations are prescribed as follows:
(1) "Agricultural" as mentioned in Item (1) of Paragraph (1) refers
to planting, breeding, forestry, animal husbandry and aquatic products
industry.
"Agricultural producers" includes units and individuals engaged in
agricultural production.
"Agricultural products" refers to primary agricultural products. The
detailed scope of this definition shall be determined by the taxation
bureaux directly under the State Administration of Taxation.
(2) "Antique books" as mentioned in Item (3) of Paragraph (1) refers
to the ancient books and old books purchased from the public.
(3) "Articles" as mentioned in Item (8) of Paragraph (1) refers to
goods other than yachts, motorcycles, and motor vehicles that are subject
to Consumption Tax.
"Articles which have been used" refers to goods that have been used
by "other individuals" as mentioned in Article 8 of these Detailed Rules.
Article 32
The scope of application of "VAT minimum threshold" as mentioned in
Article 18 of the Regulations is limited to individuals.
The range of the VAT minimum threshold are stipulated as
follows:
(1) The minimum threshold for sales of goods shall be monthly sales
amount of 600 to 2000 yuan.
(2) The minimum threshold for sales of taxable services shall be
monthly sales amount of 200 to 800 yuan.
(3) The minimum threshold for assessment on a transaction-by-
transaction basis shall be sales amount per transaction (or per day) of 50
to 80 yuan.
"Sales amount" as mentioned in the preceding paragraph refers to the
"sales amount of small-scale taxpayers" as mentioned in the first
paragraph of Article 25 of these Detailed Rules.
The bureaux directly under the State Administration of Taxation shall
determine the minimum threshold locally applicable within the prescribed
range and in accordance with the actual conditions and shall report these
amounts to the State Administration of Taxation for their records.
Article 33
The timing at which the tax liability arises on the sales of goods or
taxable services as prescribed in Item (1), Article 19 of the Regulations
is specified according to the different methods of settlement as follows:
(1) For sales of goods under the direct payment method, it shall be
the date on which the sales sum is received or the documented evidence of
the right to collect the sales sum is obtained, and the bills of lading
are delivered to purchasers, regardless whether the goods are delivered;
(2) For sales of goods where the sales amount is entrusted for
collection, including where entrusted to banks for collection, it shall be
the date on which the goods are delivered and the procedures for entrusted
collection are completed;
(3) For sales of goods on credit or receipt by installments, it shall
be the date of collection agreed according to the contracts;
(4) For sales of goods with payment received in advance, it shall be
the date on which the goods are delivered;
(5) For sales of goods on a consignment to other taxpayers, it shall
be the date on which the detailed account of consignment sales are
received from the consignee;
(6) For sales of taxable services, it shall be the date on which the
services are provided and the sales sum is received or the documented
evidence of the right to collect the sales sum is obtained;
(7) For taxpayers that have the activities that are considered as
sales of goods as listed from Item (3) to Item (8) in Article 4 of these
Detailed Rules, it shall be the date on which the goods are transferred.
Article 34
For overseas units or individuals selling taxable services within the
territory but have not set up any business establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the purchaser shall be the withholding
agent.
Article 35
For business without a fixed base selling goods or taxable services
in a different county (or city) and have not reported and paid tax with
the competent tax authorities where the sales take place, the competent
tax authorities of the location where the establishments are located or
where the individual resides shall collect the overdue tax.
Article 36
"Tax authorities" as mentioned in Article 20 of the Regulations is
the State Administration of Taxation, and the collecting authorities
thereunder.
"The competent tax authorities" and "the collecting authorities" as
mentioned in the Regulations and these Detailed Rules refer to branches
offices under the State Administration of Taxation at county level and
above.
Article 37
"Above" and "Below" as mentioned in these Detailed Rules also include
the figure or the level itself.
Article 38
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 39
These Detailed rules shall be implemented on the date the Regulations
come into effect. The
Implementation of the Draft Regulations of the People's Republic of China
on Value-Added Tax> and the
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