财政部 国家税务总局


关于增值税、营业税若干政策规定的通知(附英文)
财税[1994]26号

1994年5月5日，财政部、国家税务总局

通知
各省、自治区、直辖市、计划单列市财政厅（局）、税务局：
新税制实施以来，各地陆续反映了一些增值税、营业税执行中出现的问题。经研究，现将有关政策问题规定如下。
一、关于集邮商品征税问题
集邮商品，包括邮票、小型张、小本票、明信片、首日封、邮折、集邮簿、邮盘、邮票目录、护邮袋、贴片及其他集邮商品。
集邮商品的生产、调拨征收增值税。邮政部门销售集邮商品，征收营业税；邮政部门以外的其他单位与个人销售集邮商品，征收增值税。
二、关于报刊发行征税问题
邮政部门发行报刊，征收营业税；其他单位和个人发行报刊，征收增值税。
三、关于销售无线寻呼机、移动电话征税问题
电信单位（电信局及经电信局批准的其他从事电信业务的单位）自己销售无线寻呼机、移动电话，并为客户提供有关的电信劳务服务的，属于混合销售，征收营业税；对单纯销售无线寻呼机、移动电话，不提供有关的电信劳务服务的，征收增值税。
四、关于混合销售征税问题
（一）根据增值税暂行条例实施细则（以下简称细则）第五条的规定，“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”的混合销售行为，应视为销售货物征收增值税。此条规定所说的“以从事货物的生产、批发或零售为主，并兼营非应税劳务”，是指纳税人的年货物销售额与非增值税应税劳务营业额的合计数中，年货物销售额超过50％，非增值税应税劳务营业额不到50％。
（二）从事运输业务的单位与个人，发生销售货物并负责运输所售货物的混合销售行为，征收增值税。
五、关于代购货物征税问题
代购货物行为，凡同时具备以下条件的，不征收增值税；不同时具备以下条件的，无论会计制度规定如何核算，均征收增值税。
（一）受托方不垫付资金；
（二）销货方将发票开具给委托方，并由受托方将该项发票转交给委托方；
（三）受托方按销售方实际收取的销售额和增值税额（如系代理进口货物则为海关代征的增值税额）与委托方结算货款，并另外收取手续费。
六、关于棕榈油、棉籽油和粮食复制品征税问题
（一）棕榈油、棉籽油按照食用植物油13％的税率征收增值税；
（二）切面、饺子皮、米粉等经简单加工的粮食复制品，比照粮食13％的税率征收增值税。粮食复制品是指以粮食为原料经简单加工的生食品，不包括挂面和以粮食为原料加工的速冻食品、副食品。粮食复制品的具体范围，由国家税务总局各省、自治区、直辖市、计划单列市直属分局根据上述原则确定，并上报财政部和国家税务总局备案。
七、关于出口“国务院另有规定的货物”征税问题
根据增值税暂行条例第二条：“纳税人出口国务院另有规定的货物，不得适用零税率”的规定，纳税人出口的原油；援外出口货物；国家禁止出口的货物，包括天然牛黄、麝香、铜及铜基合金、白金等；糖，应按规定征收增值税。
八、关于外购农业产品的进项税额处理问题
增值税一般纳税人向小规模税人购买的农业产品，可视为免税农业产品按10％的扣除率计算进项税额。
九、关于寄售物品和死当物品征税问题
寄售商店代销的寄售物品（包括居民个人寄售的物品在内）、典当业销售的死当物品，无论销售单位是否属于一般纳税人，均按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。
十、关于销售自己使用过的固定资产征税问题
单位和个体经营者销售自己使用过的游艇、摩托车和应征消费税的汽车，无论销售者是否属于一般纳税人，一律按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。销售自己使用过的其他属于货物的固定资产，暂免征收增值税。
十一、关于人民币折合率问题
纳税人按外汇结算销售额的，其销售额的人民币折合率为中国人民银行公布的市场汇价。
十二、本规定自一九九四年六月一日起执行。

CIRCULAR ON SOME POLICY REGULATIONS CONCERNING VALUE-ADDED TAX ANDBUSINESS TAX

(The Ministry of Finance and State Administration of Taxation: 5May 1994 [94] Coded Cai Shui Zi No. 026)

Whole Doc.
To Financial Departments (Bureaus) and Tax Bureaus of Various Provinces,
Autonomous Regions and Municipalities and Cities With Independent
Planning:
Since implementation of the new tax system, various localities have
made successive reports on some issues arising in the course of
implementing the levy of value-added tax and business tax. After study, we
hereby stipulate the following policy-related questions:
I. Question concerning taxable philately commodities
These commodities include stamps, small paper, small promissory
notes, postcards, first day covers, stamp album, stamp booklets, postal
discs, stamp lists, mailbags and other philately commodities.
Value-added tax is levied on the production and allocation of
philately commodities. Business tax is levied on the philately commodities
sold by postal departments; and value-added tax is levied on the philately
commodities sold by other units and individuals.
II. Questions concerning levying taxes on the distribution of newspapers
and magazines
Business tax is levied on the newspapers and magazines distributed by
postal departments; value-added tax is levied on the newspapers and
magazines distributed by other units and individuals.
III. Questions Concerning the sales of wireless beepers and mobile
telephones
Telecommunications units (telecommunications bureau and other units
approved by the telecommunications bureau to engage in telecommunications
business) themselves sell wireless beepers and mobile telephones and
provide clients with related telecommunications labor services. These
belong to mixed sales on which business tax is levied; value-added tax is
levied on those who purely sell wireless beepers and mobile telephones,
but do not provide relevant telecommunications labor service.
IV. Questions related to levying taxes on mixed sales
(1) In accordance with the stipulations of Article 5 of the Detailed
Rules for the Implementation of the Provisional Regulations on Value-Added
Tax (hereinafter referred to as Detailed Rules), the mixed selling acts
performed by enterprises, units of an enterprise nature as well as
individual managers who engage mainly in the production, wholesale or
retail sales of goods and concurrently provide non-taxable labor services
shall be regarded as marketing goods on which value-added tax is levied.
The phrase "engage mainly in the production, wholesale or retail sales of
goods and concurrently provide non- taxable labor services" mentioned in
the stipulations of this article refers to the situation in which among
the combined total of the tax payer's annual sale volume of goods and the
taxable labor service business volume of non value-added tax, the annual
sales volume of goods exceeds 50 percent, while the taxable labor service
business volume of non value-added tax, is less than 50 percent.
(2) Value-added tax is levied on the mixed selling acts performed by
the units and individuals who engage in transport business as they sell
goods and take charge of the transport of the goods sold.
V. Questions concerning levying taxes on the goods purchased on a
commission basis
Acts related to the commission purchase of goods which conform to the
following conditions are exempt from value-added tax; value-added tax is
levied on those not concurrently conforming to the following conditions
irrespective of how accounting is done as specified in the accounting
system.
(1) The consignee does not pay funds in advance;
(2) The goods seller gives an invoice to the consignor, and the
consignee transmits the invoice to the consignor;
(3) The consignee settles the account of the money paid for goods
with the consignee in accordance with the sales volume and VAT volume
actually collected by the seller (commission import goods are the volume
of VAT levied for the customs), service charge is collected separately.
VI. Questions concerning levying taxes on reproduction of palm oil, cotton
seed oil and grain
(1) Value-added tax is levied on palm oil and cotton seed oil at a 13
percent rate for edible vegetable oil;
(2) On simply processed food replicas such as cut noodles, dumpling
wrappers and rice flour, value-added tax is levied in light of a 13
percent rate for grain. Food replicas refer to simply processed raw
foodstuffs with grain as the main raw material, excluding fine dried
noodles and quick-frozen food and non-staple foods processed with grain as
raw material. The concrete scope for grain replicas shall be determined in
accordance with the above- mentioned principle by the sub-bureaus directly
under the various provinces, autonomous regions, municipalities and cities
with independent planning and shall be reported to the Ministry of Finance
and the State Administration of Taxation for the record.
VII. Questions concerning levying tax on the export of goods for which
there are separate regulations of the State Council
According to the stipulations of Article 2 of the Provisional
Regulations Concerning Value-Added Tax: "the zero tax rate shall not be
applied to goods exported by the tax payer for which there are separate
regulations of the State Council". the crude exported by the tax payer,
export goods for foreign aid, goods whose export is prohibited by the
state, including natural bezoar, musk, copper and acid bronze alloy,
platinum and sugar, value-added tax shall be levied according to
regulations.
VIII. Questions related to the handling of the amount of tax on the
external purchase of agricultural products
The agricultural products purchased by the ordinary VAT payer from
the small-scale tax payer can be regarded as tax-free agricultural
products and the amount of tax which shall be calculated at a 10 percent
deducting rate.
IX. Questions concerning the levying of tax on consigned goods and dead
pawn goods
For consigned goods sold by the commission shop (including consigned
goods of individual residents), and dead pawn goods sold by pawnbroking,
value-added tax shall be paid, whose amount is calculated at a 6 percent
dutiable rate according to a simple method no matter whether the selling
unit belongs to ordinary tax payer or not, and no special invoice shall be
issued.
X. Questions concerning the levying of tax on the sales of used fixed
assets
Units and individual managers who sell their used pleasure-boats,
motorcycles and consumption tax payable vehicles shall all pay value-added
tax whose amount is calculated at a 6 percent taxable rate according to a
simple method no matter whether the seller belongs to ordinary tax payer
or not, and no special invoice shall be issued. Those who sell other
fixed assets which belong to goods they themselves have used are exempt
from value-added tax for the time being.
XI. Questions concerning the conversion rate of Renminbi
When the tax payer who calculates the sales volume in accordance with
the settlement of foreign exchange, the conversion rate of Renminbi for
the sales volume shall be the market rate of exchange announced by the
People's Bank of China.
X II. These regulations go into effect on June 1, 1994.


贵州省人民政府


贵州省人民政府关于修订《贵州省水利工程供水收费和使用管理办法》第五条第三项的通知
贵州省人民政府



现将修订的《贵州省水利工程供水收费和使用管理办法》第五条第三项和省粮食局、省水利电力厅《关于农用水费实行以粮计收的报告》一并印发给你们，请依照执行。
贵州省水利工程供水收费和使用管理办法
第五条第三项：
（三）农用水费以粮计收，由灌区农户将水费粮随定购粮入库。附：该办法原第五条第三项：
（三）农用水费可以收取现金，也可以折收原粮或钱粮兼收，钱粮比例自行商定，收粮部分的折算标准，按国家的粮食收购牌价换算。

省粮食局、省水电厅关于农用水费实行以粮计收的报告
一九八三年十月十四日，省人民政府曾以黔府〔1983〕111号文件颁发了《贵州省水利工程供水收费和使用管理办法》，经过几年的贯彻执行，水费计收工作有所好转。据全省小（二）型以上6968处工程的不完全统计，1980年收水费112万元，1987年收水费44
6万元，为1980年的四倍。但从全省来看，水费收入虽有增加，而具体到工程，即使是收水费较好的部分工程，也只能维持管理人员的开支，大部分均入不敷出，不够管理人员的工资开支，更谈不上维护好工程，致使一些工程失修失管，形成恶性循环，灌溉面积逐年下降，严重地影响
了粮食生产。如果该收的水费收不起来，水利管理队伍就不能稳定，工程就无固定的维修经费，水利工程管理不好，灌溉效益就会下降，甚至失效。因此，要加强对水利工作的领导，作好宣传、教育工作，重视、帮助、督促有关单位收好、用好水费，把工程管好、用好，充分发挥水利工程
效益，促进粮食生产的发展，使农民得到实惠。
根据国务院发布《水利工程水费核订、计收和管理办法》的规定，结合当前深化水利改革的需要，农用水费实行以物计价，以粮计收，达到水费保值，这是稳定管理队伍，维持简单再生产的必要措施，也是巩固水利建设成果，增强农业后劲，促进农业增产的重要保证。从一九八九年起
，农用水费实行以粮计收，由灌区农户将水费粮随定购粮入库。现对有关问题提出如下意见，请批转各地执行。
（一）农用水费计收粮食标准：自流灌溉每年每亩计收大米不低于6.5公斤；提水灌溉的，扬程小于50米的，计收大米不低于3.3公斤，扬程大于50米的，不低于2.3公斤。各县也可以根据工程情况适当地提出向上浮动的标准。
（二）计收办法：由工程管理单位根据当年灌溉用水情况，通知各用水户（单位）应缴数额，秋后随定购粮一次交当地粮管部门。
（三）结算方法：粮食部门收的水费粮，除工程管理单位留出部分作维护工程所需外，由粮食、水利部门参照当地当时的粮食议购价确定价格，报经县级人民政府批准后进行结算，一次付给水管所或区水利管理站。结算后的粮食，由粮食部门作议价经营。
（四）除农用水费以粮计收外，其余各类用水的计收标准和使用办法，仍按黔府〔1983〕111号文和黔府〔1986〕85号文件执行。



1989年1月27日