交通部关于下达《水上过驳作业措施项目计划管理暂行办法》的通知
交通部
交通部关于下达《水上过驳作业措施项目计划管理暂行办法》的通知
1986年9月30日，交通部
为认真落实国家计委关于扩大水上过驳作业措施方案的批复，加强水上过驳作业措施项目的计划管理，现将《水上过驳作业措施项目计划管理暂行办法》印发给你们，请遵照执行。在执行中有何意见，望及时告诉我们。
附：水上过驳作业措施项目计划管理暂行办法
水上过驳作业措施项目计划管理暂行办法
为了认真落实国家计委计交（1986）204号文关于扩大水上过驳作业措施方案的批复，抓紧方案的实施，加强过驳作业措施项目的计划管理，特制订本办法。
一、水上过驳作业投资少，见效快，是扩大港口吞吐能力，缓解压船压货的重要措施之一。凡适宜开展过驳作业的，特别是泊位不足、压船压货比较严重的港口，都要积极创造条件，采取有效措施，扩大过驳作业。
水上过驳作业措施项目的建设，要结合港口建设的长远规划，统筹考虑，合理布局。
二、水上过驳作业措施项目的建设，要严格按照基本建设程序办事，认真做好建设前期准备工作。
1．建设投资超过3000万元（含3000万元）的过驳作业措施项目，或者是投资虽不超过3000万元，但技术要求或其他条件比较复杂，如设置水上过驳平台等，要报送项目建议书，提出可行性研究报告，经批准后再编制水上过驳作业措施项目的计划任务书。
2．建设投资在3000万元以下的水上过驳作业措施项目，一般可直接编制计划任务书，不编报项目建议书和可行性研究报告。
3．水上过驳作业措施项目的计划任务书经批准后，可委托有证书并具备资格的设计单位进行设计，编制设计文件。
三、关于水上过驳作业措施项目的审批：
1．计划任务书的审批：
由部安排投资的小型项目由部审批；大、中型项目，由部审查后报国家计委审批。管理体制属地方的项目由交通厅（局）征得所在省、市、自治区计委同意后，向部报送计划任务书。
部与省、市、自治区合资的项目，由部及省、市、自治区人民政府联合上报或审批。
2．设计文件的审批：
大中型项目和土建工作量在300万元以上的小型项目。以及技术要求或其他条件复杂的项目由部审批；土建工作量在300万元以下的小型项目，在不超过规定的投资数额范围内由部委托港口或省、市、自治区交通厅（局）审批，并报部核备。单纯的船舶或机械设备购置，可不办理设计文件的审批手续。
四、水上过驳作业措施项目的设计任务书、设计文件经批准后，由建设单位在每年八月底前提出下一年度计划安排的建议意见。经部综合平衡后，正式下达年度计划。
与省、市、自治区合资建设的项目，省、市、自治区投资部分，必须按照工程建设进度予以同步安排。
各建设单位可对水上过驳作业措施项目，按照批准的设计概算实行投资包干，实行招标投标制，择优安排设计施工单位。
五、水上过驳作业措施项目执行情况的检查。各建设单位应按照统计报表制度规定，按月报送统计报表。在每年召开的基建调度会上，要对过驳措施项目的执行情况进行汇报检查。部内主管单位要及时掌握情况，加强督促和检查。
六、水上过驳作业措施项目建成后要进行验收。大中型项目由我部或由部联合省、市、自治区组织验收；小型项目由部或指定有关单位组织验收。竣工验收后，主管生产部门可按新增的过驳能力，安排过驳任务。港口应逐月上报实际完成的过驳量。
七、水上过驳作业措施项目投资，只能用于过驳设施的建设，不能挪作他用。用过驳投资购置的船舶及其他装卸机械等设备，要用于完成过驳任务，不得以旧换新或挪作他用。
八、本办法只适用于由部投资或部与省、市、自治区合资的建设项目；各省、市、自治区自行安排投资建设的项目可自行制订具体办法。
九、为了加强领导，各单位要指定专人负责，组成水上过驳作业措施领导小组，切实抓紧水上过驳作业措施项目的落实和实施。
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录（第六批）的通知废止
根据《中华人民共和国工商统一税条例》第二条、第八条，《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条，《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条，以及中国政府同外国政府缔结的税收协定的有关规定，现对外国
企业常驻代表机构的征税问题，作如下规定：
一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联络、咨询、服务活动，凡没有营业收入、服务收入的，不征收工商统一税、企业所得税。
常驻代表机构接受中国境内企业的委托，在中国境外从事代理业务，其活动主要是在中国境外进行的，所取得的收入不征税。
二、常驻代表机构有下列收入的，应当征税：
（一）常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务，在中国境内从事联络洽谈、介绍成交，所收取的佣金、回扣、手续费；
（二）常驻代表机构为其客户（包括其总机构客户）在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务，由客户按期定额付给的报酬或者按代办事项业务量付给的报酬；
（三）常驻代表机构在中国境内为其他企业从事代理业务，为其他企业之间的经济贸易交往从事联络洽谈、居间介绍，所收取的佣金、回扣、手续费。
三、常驻代表机构从事联络洽谈、居间介绍所收取的佣金，在合同中载明佣金金额的，按合同规定的金额计算征税；在合同中没有载明佣金金额，不能提供准确的证明文件和正确申报佣金收入额的，可以由当地税务机关参照一般佣金水平，按介绍成交额核定相应的金额计算征税。其中
属于本规定第二条第一项所列情况，在一项代理业务中，有一部分工作是由其总机构在中国境外进行的，应由常驻代表机构申报并提出有关凭证资料，报送当地税务机关核定其应在中国申报纳税的金额。
四、常驻代表机构从事代理业务或居间介绍所收取的佣金、回扣、手续费，属于《工商统一税税目税率表》列举征税项目的，可以减按5％的税率征税。应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得
税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。
五、本规定所称“企业”，包括“公司”、“经济组织”。
六、本规定由财政部负责解释。
七、本规定自一九八五年度起施行。(附英文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-
TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-
SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated by
the Ministry of Finance on May 15, 1985)
The following Provisions are formulated in accordance with the provisions
of Articles 2 and 8 of The Regulations of the People's Republic of China
on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax
Law of the People's Republic of China for Foreign Enterprises and Articles
2 and 4 of the Rules for the Implementation thereof, and Article 9 of the
Interim Provisions of the State Council Concerning the Administration of
Resident Representative Offices of Foreign Enterprises, and the relevant
provisions of the tax treaties concluded between the Chinese Government
and foreign government in respect of issues concerning the imposition of
tax on resident representative offices of foreign enterprises:
1. Resident representative offices that conduct market surveys, provide
business information and perform other business liaison, consultation and
services activities on behalf of their head offices and for which no
business income or service income is received, shall not be subject to the
consolidated industrial and commercial tax or enterprise income tax.
Resident representative offices, appointed by enterprises within China to
act as agents outside China, and whose activities are performed
principally outside China, shall not be subject to tax on the income
derived there-from.
2. The following incomes of resident representative offices shall be
subject to tax:
(1) the commissions, rebates and service fees received by resident
representative offices on behalf of their head offices in respect of the
performance of agency assignments outside China for other enterprises and
for liaison negotiations and intermediary services within China;
(2) remuneration paid by clients according to a fixed scale during a
specified or the amount for representative services in respect of the
undertaking of market surveys, liaison work, receiving or collecting
business information and rendering of consultancy services within China by
resident representative offices for their clients (including clients of
their head offices);
(3) commissions, rebates and service fees received by resident
representative offices when engaging in business within China as agents
for other enterprises or in respect of the performance of liaison,
negotiation or intermediary services for economic and trade transactions
between other enterprises.
3. Tax in respect of liaison, negotiation or intermediary services
rendered by a resident representative office shall, if the amount of the
commission is specified clearly in the contract, be calculated and imposed
on the amount specified in the contract; if the amount of commission is
not specified clearly in the contract, and no accurate supporting
documents or correct report of the amount of commission income can be
provided, the local tax authorities may, by reference to a general level
of commission and the amount of business realized from the intermediary
services, determine an appropriate amount of commission as the basis on
which to calculate and impose taxes. In cases as mentioned in (1) of
Article 2 of these Provisions, where part of the agency services is
performed by its head office outside China, the resident representative
office shall report and submit relevant certificates and documents to the
local tax authorities for evaluation and determination of the amount of
commission which shall be subject to the filing of tax returns and payment
of tax in China.
4. Commission, rebates and service fees received by resident
representative offices in respect of performance of agency or intermediary
services that fall into the categories of taxable items listed in the
Schedule of Taxable Items and Tax Rates of the Consolidated Industrial and
Commercial Tax, shall be subject to the consolidated industrial and
commercial tax at a reduced rate of 5%. In cases where the enterprise
income tax shall be levied, the tax shall be assessed on the taxable
income calculated exactly from documents provided by the taxpayer as to
costs and expenses; where no such documentation is available, the tax
shall be assessed on the taxable income calculated on the basis of an
appropriate rate of profit, provisionally determined at 15% of the
business revenue in accordance with the provisions of Article 24 of the
Rules for the Implementation of the Income Tax Law of the People's
Republic of China for Foreign Enterprises.
5. "Enterprise" as mentioned in these Provisions encompasses
"corporation", "company" and "economic organization".
6. The Ministry of Finance shall be responsible for the interpretation of
these Provisions.
7. These Provisions shall come into force as of January 1, 1985.
1985年5月5日
