您的位置: 首页 » 法律资料网 » 法律法规 »

交通部、财政部海关总署关于非贸易渠道进口车辆改由进境地交通部门征收车辆购置附加费的通知

时间:2024-06-16 04:40:44 来源: 法律资料网 作者:法律资料网 阅读:9885
下载地址: 点击此处下载

交通部、财政部海关总署关于非贸易渠道进口车辆改由进境地交通部门征收车辆购置附加费的通知

交通部 财政部 海关总署


交通部、财政部海关总署关于非贸易渠道进口车辆改由进境地交通部门征收车辆购置附加费的通知
交通部、财政部、海关总署



各省、自治区、直辖市、计划单列市交通厅(局、委)、财政厅(局),北京市交通运输总公司,天津、上海市市政工程局,广东分署,各直属海关:
自一九八五年国务院发布《车辆购置附加费征收办法》以来,各地海关在代征国外进口车辆购置附加费方面做了大量的工作,为我国的公路建设作出了贡献。但是,由于海关代征车辆购置附加费中包括非贸易渠道进口的车辆,一些涉外机构和个人也因此对海关和车辆购置附加费的性质
产生了一些误解,增加了海关代征工作的难度。根据国务院领导同志的批示意见,决定对非贸易渠道进口的车辆,改由进境地交通部门负责征收车辆购置附加费。现将有关事项通知如下:
一、自一九九一年十月一日起,非贸易渠道进口车辆,包括入境旅客、境外企业、新闻等常驻机构及常驻人员携、运进境的车辆,捐赠、赠送进境的东西,改由车辆进境地交通部门负责征收车辆购置附加费,海关不再代为征收。贸易渠道进口车辆的购置附加费仍由海关负责代征。
二、个人从国外进口的车辆,其车辆购置附加费以计算进口税后的组合价格(即到岸价格加进口税)为计费依据;三资企业和其他外国商社、企业、社会团体驻华机构从国外进口的公用车辆,其车辆购置附加费以计算工商统一税后的计费组合价格(即到岸价格加关税加工商统一税)为
计费依据。费率均为百分之十五。
三、车辆购置附加费计费方法和适用税率详见附件。
四、对海关和进境地交通部门漏征车辆购置附加费的车辆,按照哪里发现在哪里补征的原则,由发现地交通部门就地补征,并按规定核收补办费。
五、各单位要加强领导,部门之间要密切配合,并切实做好对外的宣传解释工作。交通部门要主动和海关取得联系,确保应征不漏,并负责提供海关代征贸易渠道进口车辆购置附加费所需缴费凭证;各地海关要继续做好贸易渠道进口车辆代征购置附加费工作,按月向当地交通部门报送
贸易性进口车辆购置附加费缴费凭证和专用收据的使用情况,并为交通部门做好非贸易渠道进口车辆购置附加费的征收工作提供方便,共同做好车辆购置附加费征收工作。
六、请各海关于九月二十日对外公告(公告稿附后)。
附件一:非贸易渠道进口车辆征收车辆购置附加费计费方法和适用税率
一、人民币到岸价格=外汇到岸价格×外汇汇率
外汇汇率以车主办理缴纳车辆购置附加费手续当日国家外汇管理局公布的人民币兑换各种外汇的买卖中间价计算。
二、关税额=人民币到岸价格×关税税率
三、个人进口车辆进口税税率:汽车200%,摩托车150%;
公用进口车辆关税率:汽车120%,摩托车120%;
工商统一税税率:5%。
四、对不能提供报关到岸价格证明或提供的报关到岸价格明显低于市场价格的,汽车参照其市场价格确定到岸价格;摩托车按其汽缸容量确定到岸价格。
摩托车到岸价格参考表
品名及规格 单位 到岸价格(人民币元)
100C.C及以下 辆 2000.00
101CC-150C.C 辆 5000.00
151CC-250C.C 辆 7000.00
超出以上规格每增加50C.C另加估2000.00元。

C.C(CUBIC CENTIMETER)为汽缸容量。
五、对减免税的进口车辆照征车辆购置附加费,其计费价格仍为到岸价格加关税和工商统一税法定税率应纳的税额。
附件二 公 告
接中华人民共和国交通部、财政部、海关总署通知:决定自一九九一年十月一日起,入境旅客、境外企业、新闻等常驻机构及常驻人员携、运进境的车辆,捐赠、赠送进境的车辆,其车辆购置附加费,海关不再代征,改由进境地交通部门征收。



1991年8月22日

国家税务总局关于出口合同备案有关数据处理问题的通知

国家税务总局


国家税务总局关于出口合同备案有关数据处理问题的通知
国税函[2006]877号



各省、自治区、直辖市和计划单列市国家税务局:
根据《财政部、发展改革委、商务部、海关总署、国家税务总局关于调整部分商品出口退税率和增补加工贸易禁止类商品目录的通知》(财税〔2006〕139号)、《国家税务总局关于出口合同备案有关问题的通知》(国税函〔2006〕847 号)文件精神,为及时准确做好出口合同备案及后续相关出口退税工作,经研究,现将有关事项通知如下:
一、出口企业根据财税〔2006〕139号、国税函〔2006〕847 号文件的有关规定,向其主管税务机关申请出口合同备案时,应通过出口退税申报系统出口合同备案相关模块完成备案合同的数据采集工作,将生成的《出口合同备案申请表》(见国税函〔2006〕847 号文件附件1,下同)等电子数据,以及两份纸质《出口合同备案受理回执》(见本通知附件1)一并报送税务机关。
二、税务机关受理出口企业出口合同备案时,必须将纸质的备案合同、表格等资料与相关的电子数据进行对比,主要对出口合同备案份数、记录条数及总金额进行核对。对核对不符的,以及受理环节就发现不符合国税函〔2006〕847 号文件第一、二条规定的,应将不符合规定的出口合同退还出口企业,今后也不再受理该出口合同备案,同时将该出口合同相关记录从备案表及电子数据中删除。对于受理中发现出口企业录入错误及技术问题导致报送的电子数据有误的,可以要求企业修改后重新上报。受理后,税务机关在《出口合同备案受理回执》上签字盖章,一份退还出口企业,一份税务机关留存。
税务机关受理后应严格按照国税函〔2006〕847 号文件规定进行审核,对于审核中发现不符合规定退回企业的出口合同,今后一律不再受理该出口合同备案,同时将该出口合同相关记录从备案表及电子数据中删除。对于审核中发现出口企业录入错误及技术问题导致报送的电子数据有误的,应进行修改。审核结束后,税务机关须将确认的电子数据读入出口退税审核系统,作为电子底账,以备今后审核出口退税时使用。同时,税务机关打印两份《出口合同备案审核结果回执》(见本通知附件2),一份反馈出口企业、一份税务机关留存。
  三、对于本通知下发前出口企业已完成出口合同备案的,如果税务机关已给出口企业出具了备案出口合同的受理和审核结果单据的,出口企业不必补办《出口合同备案受理回执》和《出口合同备案审核结果回执》;未出具的,必须按本通知规定补办《出口合同备案受理回执》和《出口合同备案审核结果回执》。此外,税务机关应要求出口企业按审核确定的备案出口合同,通过出口退税申报系统生成《出口合同备案申请表》电子数据提供给税务机关。
  四、企业于2006年9月15日至2006年12月14日期间报关出口备案合同中的货物,申报退(免)税时需在出口退税申报明细表的备注栏内填写“HTBA”字样(合同备案的拼音字头,字体大写)。由于目前出口合同备案中货物审核退税相关功能的软件正在抓紧升级中,在此之前,税务机关受理企业申报后,采取人机结合的方式,对出口合同备案出口货物退(免)税进行审核。
五、为配合出口合同备案的电子数据管理,总局将出口退税申报、审核系统进行了升级,升级后的生产企业出口退税申报系统(版本号6.2)、外贸企业出口退税申报系统(版本号8.2)、出口退税审核系统(版本号6.0 SP3)与本通知一并下发。本次出口退税申报系统有关出口合同备案升级的主要内容是:增加了出口合同备案相关参数配置、备案合同数据采集、检查、上报、撤销等相关功能。出口退税审核系统升级的主要内容是:增加了出口合同备案数据读入、调整、审核、复核、出具回执、反馈数据等相关功能。具体操作说明见《出口合同备案申报、审核系统升级设计方案》(见附件3)。
  六、系统发布及技术支持
出口退税申报、审核系统升级软件放置在“总局应用系统技术支持网站”及“总局进出口司服务器\程序发布\出口退税网络管理系统”。各地税务机关下载出口退税审核系统补丁后,可直接安装升级;各地税务机关下载出口退税申报系统补丁后,应当确认软件可以正常安装,发放给出口企业使用,也可通知出口企业登录www.taxrefund.com.cn免费下载软件。
目前出口退税系统的技术支持服务已纳入总局税务管理信息系统呼叫中心。税务系统人员需要支持服务时,请按照《税务管理信息系统运行维护管理办法(试行)》(国税发〔2005〕128号)和《国家税务总局关于建立总局税务管理信息系统呼叫中心的通知》(国税函〔2005〕833号)规定,通过热线电话(4008112366)或支持网站(内网130.9.1.248)提起服务请求。
请各地税务机关注意收集软件运行中的问题,并及时向总局(进出口税收管理司)反馈。反馈方式:将电子文档上传至进出口税司FTP通讯服务器(内网IP:100.16.125.25)“各地上传/情况反映”目录内。
  七、各地税务机关应立即向出口企业做好宣传辅导工作,确保出口合同备案电子数据处理工作及时开展。



附件:1.出口合同备案受理回执
2.出口合同备案审核结果回执
3.出口合同备案申报审核系统升级设计方案





国家税务总局

二○○六年九月二十五日



Provisions for Drug Advertisement Examination

State Food and Drug Administration,State Administration for Industry and Commerceof the People’s Republic of China


Provisions for Drug Advertisement Examination



(SFDA Decree No. 27)

The Provisions for Drug Advertisement Examination, adopted by the State Food and Drug Administration and the State Administration for Industry and Commerce of the People’s Republic of China, is now issued in the decree sequence number of the State Food and Drug Administration. The Provisions shall go into effect as of the date of May 1, 2007.



Shao Mingli
Commissioner
State Food and Drug Administration

Zhou Bohua
Minister
State Administration for Industry and Commerceof the People’s Republic of China

March 13, 2007





Provisions for Drug Advertisement Examination


Article 1 The Provisions are formulated for the purposes of strengthening regulation on drug advertisements and ensuring the authenticity and legality of drug advertisements in accordance with the Advertisement Law of the People’s Republic of China (hereinafter referred to as Advertisement Law), the Drug Administration Law of the People's Republic of China (hereinafter referred to as Drug Administration Law), the Regulations for the Implementation of Drug Administration Law of the People's Republic of China (hereinafter referred to as Regulations for the Implementation of Drug Administration Law) and other regulations related to supervision on advertisements and drugs.

Article 2 A drug advertisement refers to any advertisement published through various media or forms containing drug name, indications (functions) or other relevant contents, and shall be examined and approved in accordance with the Provisions.

Where only the names of non-prescription drugs (including adopted names and trade names) are publicized or only the names of prescription drugs (including adopted names and trade names) are publicized in professional medical or pharmaceutical journals, the examination is not required.

Article 3 The drug advertisement applied for examination shall be approved provided that it conforms to the following laws, regulations and related provisions:
(1) Advertisement Law;
(2) Drug Administration Law;
(3) Regulations for Implementation of Drug Administration Law;
(4) Criteria for Examining and Publishing Drug Advertisement;
(5) Other provisions of the State on advertisement regulation.

Article 4 The drug regulatory departments of the provinces, autonomous regions or municipalities directly under the Central Government are the drug advertisement examination authorities responsible for examining drug advertisements within their administrative regions. The administrative departments for industry and commerce at or above the county level are supervision and control authorities for drug advertisements.

Article 5 The State Food and Drug Administration shall guide and supervise the examination conducted by drug advertisement examination authorities and punish, in accordance with law, the examination authorities that have violated the Provisions.

Article 6 An applicant for a drug advertisement approval number must be an eligible drug manufacturer or distributor. Where the applicant is a drug distributor, the consent of the drug manufacturer is required.

An applicant may entrust an agent with the application for a drug advertisement approval number.

Article 7 An application for a drug advertisement approval number shall be submitted to the drug advertisement examination authority in the place where the drug manufacturer is located.

An application for an import drug advertisement approval number shall be submitted to the drug advertisement examination authority in the place where the agent of the import drug is located.

Article 8 Where a drug manufacturer or distributor applies for a drug advertisement approval number, it shall submit an Application Form for Drug Advertisement (Appendix 1) with sample manuscript (sample film or sample record) of which the content is consistent with that to be published attached, and an electronic document of drug advertisement application. It shall also submit the following proof documents that are authentic, legal and valid:
(1) Copy of the Business License of the applicant;
(2) Copy of the Drug Manufacturing Certificate or the Drug Supply Certificate of the applicant;
(3) Where the applicant is a drug distributor, the original document proving that the drug manufacturer authorizes the drug distributor to be the applicant shall be submitted;
(4) Where an agent submits an application for a drug advertisement approval number on behalf of the applicant, an original authorization letter given by the applicant to the agent, a copy of business license of the agent and other documents proving the subject’s qualifications shall be submitted;
(5) Copies of the drug approval document (including Import Drug License or Pharmaceutical Product License), copy of approved insert sheet, and label and insert sheet used in practice;
(6) For non-prescription drug advertisement, a copy of registration certificate of non-prescription drug examination or copies of relevant certificates is required;
(7) Where an applicant applies for an import drug advertisement approval number, copies of qualification certificates of the agent of the import drug shall be submitted;
(8) Where the trade name, registered trademark and patent of the drug are involved in an advertisement, copies of the valid certificates and other relevant documents proving the authenticity of the advertisement shall be submitted.

The copy of any approval document prescribed in this Article shall be sealed by the document holder.

Article 9 An advertisement application by an enterprise for a drug shall not be accepted by the drug advertisement examination authorities under any of the following circumstances:
(1) Any of the circumstances under which the application shall be rejected as prescribed in Article 20, Article 22 and Article 23 of the Provisions;
(2) An administrative procedure to withdraw a drug advertisement approval number is in process.

Article 10 After receiving an application for drug advertisement approval number, where the dossier is complete and in conformity with statutory requirements, the drug advertisement examination authority shall issue an Acceptance Notice of Drug Advertisement; where the dossier is incomplete or not conforming to the statutory requirements, one notification on all the content to be supplemented or corrected shall be given to the applicant on the spot or within five working days; if the notification to the applicant is not issued within the timeline, the application is deemed as being accepted upon the date when the dossier is received.

Article 11 Within ten working days upon accepting an application, the drug advertisement examination authority shall check the authenticity, legality and validity of the documents submitted by the applicant, and shall examine the advertisement content in accordance with law. For the drug advertisement in conformity with statutory requirements, a drug advertisement approval number shall be issued; for those not in conformity with statutory requirements, the authority shall make a decision of not issuing a drug advertisement approval number and notify the applicant of the decision with reasons in written form and the applicant’s right to apply for administrative reconsideration or to bring an administrative suit by law.

For approved drug advertisement, the drug advertisement examination authority shall report to the State Food and Drug Administration for records and send the approved Application Form for Drug Advertisement to the authority responsible for advertisement supervision and control at the same level for records. Where there is any problem in the drug advertisement reported to the State Food and Drug Administration for records, the State Food and Drug Administration shall instruct the drug advertisement examination authority to correct it.

The drug regulatory departments shall announce the approved drug advertisement timely.

Article 12 Where a drug advertisement is to be published in the province, autonomous region or municipality directly under the Central Government other than the place where the drug manufacturer and the agent of the import drug are located (hereinafter referred to as “non-local drug advertisement”), it shall, before being published, be submitted for records to the drug advertisement examination authority in the place where the advertisement is to be published.

Article 13 The following materials for non-local drug advertisement shall be submitted for record:
(1) Copy of the Application Form for Drug Advertisement;
(2) Copy of the approved drug insert sheet;
(3) For television or audio broadcast advertisement, it is required to submit the audio tape, compact disc or other medium carrier on which the content is consistent with the approved content.

The copy of any document prescribed in this Article shall be sealed by the document holder.

Article 14 For application for putting non-local drug advertisement on record in accordance with Articles 12 and Article 13 of the Provisions, the drug advertisement examination authority shall, within five working days after accepting the application, put such drug advertisement on record, endorse the word “recorded” on the Application Form for Drug Advertisement, affix the seal specific for drug advertisement examination and send the form to the supervision and control authorities for advertisements at the same level for future reference.

Where the drug advertisement examination authority of a place where a drug advertisement is to be put on record finds that the drug advertisement is not conformed with the relevant provisions, it shall fill in the Opinion on the Record of Drug Advertisement Examination (Appendix 2), submit it to the original drug advertisement examination authority for check, and copy it to the State Food and Drug Administration.

Within five working days upon receiving the Opinion on the Record of Drug Advertisement Examination, the original drug advertisement examination authority shall give its opinions to the drug advertisement examination authority of the place where the drug advertisement is to be put on record. Where no consensus is achieved between the original drug advertisement examination authority and the drug advertisement examination authority of the place where a drug advertisement is to be put on record, the case may be submitted to the State Food and Drug Administration that shall make a final judgment.

Article 15 The valid term of a drug advertisement approval number is one year. It shall become invalid upon expiration.

Article 16 The content of an approved drug advertisement is not allowed to be changed when being published. Where any change to the drug advertisement is needed, a new drug advertisement approval number shall be obtained.

Article 17 Where an advertisement applicant publishes a drug advertisement by itself, it shall keep the original Application Form for Drug Advertisement for two years for future check.

Where an advertisement publisher or advertising operator is authorized by the applicant to publish a drug advertisement, it shall check the original Application Form for Drug Advertisement, publish the advertisement in accordance with the approved content and keep a copy of the Applicant Form for Drug Advertisement for two years for future check.

Article 18 Where there is any of the following circumstances for an approved drug advertisement, the original drug advertisement examination authority shall issue a Notice of Drug Advertisement Re-examination (Appendix 3) and conduct the re-examination. The drug advertisement may continue to be published during the re-examination.

(1) The State Food and Drug Administration finds that the content of the drug advertisement approved by the drug advertisement examination authority is not in conformity with the provisions;
(2) A supervision and control authority for advertisement at or above provincial level makes a re-examination proposal;
(3) Other circumstances where a re-examination is required by a drug advertisement examination authority.

After re-examination, where the drug advertisement is not in conformity to the statutory requirements, the Application Form for Drug Advertisement shall be taken back and the original drug advertisement approval number shall become invalid.

Article 19 Drug advertisement examination authorities shall cancel the drug advertisement approval number in any of the following circumstances:
(1) Where a Drug Manufacturing Certificate or the Drug Supply Certificate is revoked;
(2) Where a drug approval document is withdrawn or cancelled;
(3) Where the State Food and Drug Administration or the drug regulatory department of the province, autonomous region or municipality directly under the Central Government instructs to stop the production, sales and use of the drug.

Article 20 For any alteration to the approved content of a drug advertisement for false propaganda, the drug regulatory departments shall instruct to stop the publication of the advertisement immediately, revoke the drug advertisement approval number, and shall not accept any application for advertisement of the drug within one year.

Article 21 Where any illegal advertisement in which the scope of indications (functions) of the drug is expanded without authorization, the therapeutic effectiveness is exaggerated extremely, or which seriously cheats or misleads the customers, is found, the drug regulatory department at or above the provincial level shall take mandatory administrative measures to suspend the sales of the drug within their administrative area and order the enterprise that illegally publishes the drug advertisement to issue a correction notice in relevant local media.

After the enterprise that illegally publishes the drug advertisement issues a correction notice as required, the drug regulatory department at or above the provincial level shall make a decision on lifting the mandatory administrative measures within 15 working days; where it is necessary to test the drug, the drug regulatory departments shall determine whether to lift the mandatory administrative measures within 15 days as from the day when the test report is issued.

Article 22 Where a drug advertisement application providing false materials is found by the drug advertisement examination authority during the examination, no further application of the enterprise in respect of the advertisement of the drug shall be accepted within one year.

Article 23 Where a drug advertisement with an approval number is found by the drug advertisement examination authority to have provided false materials, such drug advertisement approval number shall be revoked and no further application from the enterprise in respect of the advertisement of the drug shall be accepted within three years.

Article 24 Any drug advertisement, of which the approval number is taken back, cancelled or revoked in accordance with Article 18, Article 19, Article 20 and Article 23 of the Provisions, shall be discontinued for publication immediately; non-local drug advertisement examination authorities shall stop filing the record of the advertisement of the enterprise with the drug advertisement approval number.

Where a drug advertisement examination authority takes back, cancels or withdraws a drug advertisement approval number in accordance with Article 18, Article 19, Article 20 and Article 23 of the Provisions, it shall notify the supervision and control authority for advertisements at the same level within five working days from the day when the administrative decision on the matter is made; the supervision and control authority for advertisements shall handle it in accordance with law.

Article 25 Where a non-local drug advertisement is found not put on record in the drug advertisement examination authority of the place where it is published, the authority shall instruct to file its record within a time limit. If the record is not filed within the time limit, the drug advertisement in the above-mentioned place shall be suspended.

Article 26 The drug regulatory department at or above the county level shall monitor and check the publishing of drug advertisement that has been examined and approved. For any illegal drug advertisements, drug regulatory departments at all levels shall fill in the Notice on the Transfer of Illegal Drug Advertisement (Appendix 4) and transfer it to an supervision and control authority for advertisements at the same level together with such materials as samples of illegal drug advertisement; where the content of approved non-local drug advertisement is altered without permission, the drug advertisement examination authority of the place where the advertisement is published shall advise the original drug advertisement examination authority to revoke its approval number in accordance with Article 92 of the Drug Administration Law and Article 20 of the Provisions.

Article 27 Where an illegal drug advertisement is published and the circumstances are serious, the drug regulatory department of province, autonomous region or municipality directly under the Central Government shall announce the matter to the public and timely report it to the State Food and Drug Administration. The State Food and Drug Administration shall summarize and release the collected information periodically.

Where any false or illegal drug advertisement is published and the circumstances are serious, it shall be announced to the public jointly by the State Administration for Industry and Commerce and the State Food and Drug Administration if necessary.

Article 28 For any drug advertisement published without approval, or the contents published inconsistent with the approved ones, the supervision and control authority for advertisements shall impose a punishment in accordance with Article 43 of the Advertisement Law; where it constitutes false advertisement or misleading propaganda, the supervision and control authorities for advertisements shall impose a punishment in accordance with Article 37 of the Advertisement Law and Article 24 of Anti-Unfair Competitions Law.

In the process of investigation of an illegal drug advertisement, where there is a need to affirm any drug technical information, the supervision and control authority for advertisements shall notify the drug regulatory department at or above the provincial level. The drug regulatory department at or above the provincial level shall give the affirmation result to the supervision and control authorities for advertisements within ten working days after receiving the notification.

Article 29 The staff members that examine and supervise drug advertisements shall be trained in such laws and regulations as the Advertisement Law and the Drug Administration Law. Where the staff members in drug advertisement examination department or in supervision and control authority for drug advertisements neglect their duty, abuse their power, or practice favoritism and commit irregularities, they shall be given an administrative sanction in accordance with law. If a crime is constituted, they shall be investigated for their criminal liabilities in accordance with law.

Article 30 A drug advertisement approval number shall be “X Yao Guang Shen (Shi) No. 0000000000", “X Yao Guang Shen (Sheng) No. 0000000000", “X Yao Guang Shen (Wen) No. 0000000000". “X” is the abbreviation for a province, autonomous region or municipality directly under the Central Government. “0000000000” is a number with ten digits, in which the first six represent year and month of the examination, and the last four represent advertisement approval sequence number. “Shi”, “Sheng” or “Wen” represents certain classification code used in advertising media.

Article 31 These Provisions shall come into force as of May 1, 2007. The Provisions for Drug Advertisement Examination issued by the State Administration for Industry and Commerce and the Ministry of Health (Decree of State Administration for Industry and Commerce No. 25) on March 22, 1995 shall be annulled therefrom.