财政部、国家税务总局关于《外商投资企业和外国企业所得税法实施细则》第七十二条有关项目解释的通知(附英文)
财政部 国家税务总局
财政部 国家税务总局关于《外商投资企业和外国企业所得税法实施细则》第七十二条有关项目解释的通知(附英文)
财税[1994]51号
1994年7月29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，海洋石油税务管理局各分局：
最近，一些省、市税务局反映，《中华人民共和国外商投资企业和外国企业所得税法实施细则》（以下简称细则）第七十二条中的有些规定在实际执行中界线不够明确。经研究，现对细则第七十二条的有关项目明确如下：
一、细则第七十二条第九项规定的直接为生产服务的科技开发、地质普查、产业信息咨询业务是指：开发的科技成果能够直接构成产品的制造技术或直接构成产品生产流程的管理技术，地质普查的数据结果可直接用于各类资源的开发利用，以及为这些技术或开发利用资源提供的信息咨询、计算机软件开发；不包括为各类企业提供的会计、审计、法律、资产评估、市场信息、中介等服务业务以及属于上述限定的技术或开发利用资源以外的计算机软件开发。
二、外商投资企业专门从事购进商品进行简单组装、分装、包装、清洗、挑选、整理后销售的业务，凡未改变原商品的形态、性能、成分的，均属于从事商品销售业务，不应确定其为生产性外商投资企业。例如：从事购进或进口成套电器或设备件，简单组装后销售的企业；从事购进各类饮料、食品进行灌装、分装、包装后销售业务的企业，包括专门提供此类灌装、分装、包装服务的行业。
以前各地确定生产性外商投资企业有与本通知原则不一致的，应依照本通知原则予以纠正。今后，凡遇有情况特殊，难以确定的，均应将情况报国家税务总局，由国家税务总局审定后批复各地统一执行。
以上通知，请依照执行。
CIRCULAR ON INTERPRETATION OF RELATED PROJECTS AS SET IN ARTICLE72 OF THE DETAILED RULES FOR IMPLEMENTATION OF THE INCOME TAX LAW FORENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Ministry of Finance and the State Administration of Taxation. 29July 1994, Coded Cai Shui Zi [94] No. 051)
Whole Doc.
To the financial departments (bureaus) of various provinces,
autonomous regions, municipalities and cities with independent planning,
to various sub-bureaus of the Offshore Oil Tax Administration:
Tax bureaus from some provinces and cities recently reported that
some stipulations set in Article 72 of the Detailed Rules for
Implementation of the Income Tax Law of the People's Republic of China for
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Detailed Rules) are found to be not clearly delineated in
the course of actual implementation. After studies, we hereby clarify the
following related projects set in Article 72 of the Detailed Rules:
I. As stipulated in the Item 9 of Article 72 of the Detailed Rules,
the scientific and technological development, general geological survey
and industrial information consulting businesses which directly serve
production refer to; the developed scientific and technological results
which can directly constitute product manufacturing technology or directly
constitute the management technology for product production process, the
results of data from general geological survey which can be directly used
in the development and utilization of various resources, as well as these
technologies or the information and consultancy provided by the
development and utilization of resources and the development of computer
software; excluding service businesses such as accounting, auditing, law,
asset evaluation, market information and intermediary provided for various
enterprises, as well as computer software development not included in the
technologies or the development and utilization of resources as specified
above.
II. Enterprise with foreign investment which specialize in the sales
business by purchasing commodities to carry out simple assembly, separate
loading, packaging, cleaning, selecting and arranging and which do not
change the forms, properties and components of the original commodities
all belong to engaging in the commodity sales business and should not be
designated as productive enterprise with foreign investment, For example:
enterprises which engage in purchasing or importing complete sets of
electrical appliances or equipment pieces and selling these products after
simple assembly; enterprises which engage in purchasing various types of
drinks and foodstuffs and sales business after loading, separate loading,
and packaging of these products, including trades which specially provide
loading, separate loading and packaging services.
The productive enterprise with foreign investment previously
designated by local authorities which do not conform with the principle of
this Circular shall make correction in accordance with the principle of
this Circular. In the future, those who find it difficult to determine the
nature of enterprises due to special circumstances shall all report the
situation to the State Administration of Taxation which is responsible to
give a written reply to various localities for unified implementation
after making examination and approval.
国家粮食储备局、国家经贸委铁道部、交通部关于国家调拨粮油运输实行归口管理办法的通知
国家粮食储备局 等
国家粮食储备局、国家经贸委铁道部、交通部关于国家调拨粮油运输实行归口管理办法的通知
1994年7月27日，国家粮食储备局、国家经贸委铁道部、交通部
各省、自治区、直辖市经贸委（经委、计经委、交委、交办）、粮食厅（局）（商业厅、商务厅、储备局），各铁路局、广州铁路集团公司，各有关港口、航运单位：
根据国务院办公厅国办发〔1994〕76号文件有关对国家调拨粮油运输实行归口管理的精神，现将国家调拨粮油运输实行归口管理的具体办法通知如下：
一、国家调拨的粮油系指国家储备粮油、军供粮油、救灾粮油、进出口粮油、国家定购粮、省间成交的合同粮。
二、国家调拨粮油的运输，要经省级粮食厅（局）平衡汇总，并在月度要车（船）计划表上加盖省级粮食厅（局）粮食运输专用章后，提报铁路分局（包括铁路总公司，下同）和港航部门安排。对于国家调拨粮油在有原提要车（船）计划并经铁道、交通部重点布置的情况下，各铁路分局、港航企业，除特殊情况外，要优先保证运输。各省区市经贸委要做好国家调拨粮油运输的协调和检查督促工作。
三、国家储备粮油的省间调拨运输和通过铁路限制口的国家调拨粮油运输，由省级粮食行政主管部门统一汇总后，将要车（船）计划查定表传真报国家粮食储备局备案。需要铁道、交通部门重点布置的，由国家粮食储备局平衡并在运输计划查定表上加盖粮食运输专用章后，提报铁道部、交通部安排。
四、国家调拨粮油要坚持合理运输。东北地区的玉米等，凡发运到上海铁路分局、南宁铁路分局和浙江、福建、广东地区的，要经大连、营口、秦皇岛等港口实行海上分流。进口粮油要就近靠港、就近供应，节约运力。
五、中国郑州粮食批发市场、上海粮油商品交易所和国家粮食储备局直属库的粮油运输，直接向国家粮食储备局提报运输计划查定表，月度要车（船）计划表加盖批发市场、交易所和直属库运输专用章后，向当地铁路分局和港航部门申报要车（船）计划。
六、粮油的计划外运输，参照计划内要车（船）办法办理。
七、本办法自文到之日起施行。
