国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
根据国务院的统一部署，各地相继出台住房制度改革的实施办法。现对外商投资企业（以下简称企业）及其中方雇员（以下简称个人）提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下：
一、对企业和个人按照国家或地方政府住房制度的有关规定提存各类住房补贴或住房公积金（包括自愿住房公积金）的税务处理。 （一）在未实行住房制度改革的地区，企业按照财政部门、劳动部门的原有规定提取的住房补贴，可作为计算企业当期应纳税所得额的扣除项目在当期成
本费用中列支。
（二）在已实行住房制度改革的地区，企业按照国家或地方政府规定的比例提存各类住房公积金时，凡企业在计征企业所得税前已按有关规定提存各类职工福利基金的，企业每年提存的该项职工福利基金支付除职工住房支出以外的其他规定用途支出后的帐面余额应转为住房公积金；帐
面无余额或帐面余额不足以结转当年应提存的住房公积金的，不足部分方可在计征所得税前作为当期成本、费用列支。
（三）企业和个人按照国家或地方政府规定的比例提取并向指定机构实际缴付的住房公积金，在计征个人所得税时可不计入个人当期工资、薪金收入。
二、企业和个人支用本通知第一条所指的住房补贴或住房公积金的税务处理
（一）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，应在已提存的该个人住房补贴或住房公积金中列支。 （二）个人领取已提存的住房公积金（包括企业提存部分和个人提存部分），应按实际领取数计入个人当期工资、薪金收入计算缴纳个人所得税。但个
人实际支付的各项住房支出（包括购建房支出和租房支出等），符合国家和地方政府规定的用途，并能提供有效合法的支付凭证，经主管税务机关审核，可从实际领取数中扣除，超过实际领取数的部分，不得从当期工资薪金收入中扣除。
三、企业和个人超出国家或地方政府规定的比例提存与支用各类住房补贴或住房公积金的税务处理
（一）企业超出国家或地方政府规定的比例自行提存的各类住房补贴或住房（补充）公积金，不得在企业当期成本、费用中列支。
（二）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，不足以在按国家或地方政府规定提存的该个人住房补贴或住房公积金中列支的部分，凡企业董事会决议由企业支付的，可依有效合法的支付凭证列入企业当期成本、费用。但同时应计入个人当期工资、薪金
收入计征个人所得税。
（三）个人超出国家或地方政府规定的比例提存的住房公积金，在计算缴纳个人所得税时，不得从个人当期工资、薪金所得中扣除。
CIRCULAR ON THE QUESTION CONCERNING THE HANDLING OF TAXATIONRELATED TO THE DRAWING AND USE OF HOUSING PUBLIC ACCUMULATION FUNDS BYENTERPRISES WITH FOREIGN INVESTMENT AND THEIR EMPLOYEES
(State Administration of Taxation: 26 July 1994 Coded Guo Shui Fa[1994] No. 165)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In line with the unified planning of the State Council,
implementation measures for reform of the housing system have been
published one after another in various localities. The question concerning
taxation handling related to the drawing, receiving and use of various
housing subsidies or housing public accumulation funds by enterprise with
foreign investment (hereinafter referred to as enterprises) and the
employees of the Chinese side (hereinafter referred to as individuals) is
hereby clarified as follows:
I. The handling of taxation related to the drawing of various housing
subsidies or housing public accumulation funds (including voluntary
housing public accumulation funds) by enterprises and individuals in
accordance with relevant stipulations as set in the housing system of
national or local government.
(1) In areas which have not as yet carried out reform of the housing
system, the housing subsidies drawn by enterprises in accordance with the
original stipulations of financial department and labor department may be
regarded as the deducting items for calculating the enterprise's current
payable tax on the income amount and be itemized in the current cost
expenses.
(2) In areas where reform of the housing system has been introduced,
when an enterprise has drawn various kinds of housing public accumulation
funds in accordance with the proportion set by the national or local
government, if an enterprise has drawn various types of workers' welfare
funds in accordance with related regulations before the calculation and
collection of enterprise income tax, the book balance of that workers'
welfare funds drawn each year by the enterprise, after paying for the
expenditures for other stipulated purposes than paying for workers'
housing expenditures shall be turned into housing public accumulation
funds; when there is no book balance or the book balance is not enough to
carry down the housing public accumulation funds drawn in the current
year, only then can the deficiency be itemized as the period costs and
expenses before income tax is calculated and collected.
(3) The housing public accumulation funds drawn by an enterprise and
an individual in accordance with the proportion stipulated by the national
or local government and actually paid to a designated organization may not
be included in the individual's current wage and salary income when
individual income tax is calculated and levied.
II. The handling of taxation related to an enterprise and an
individual who use the housing subsidies or housing public accumulation
funds as referred to in Article 1 of this Circular
(1) The housing expenditures such as the expenses on housing purchase
and construction, expenses on housing repair and expense on rentals
actually paid by the enterprise to individuals shall be itemized in the
individual's housing subsidies or housing public accumulation funds that
have been drawn.
(2) The already drawn housing public accumulation funds received by
an individual (including the part drawn by the enterprise and the part
drawn by an individual) shall be included in the individual's current wage
and salary income in accordance with the amount actually received for the
calculation and payment of individual income tax. But the various housing
expenditures actually paid by an individual (including expenditures on the
purchase and construction of houses and expenditure on rents), which
conform with the uses stipulated by the national and local governments and
for which effective and legal payment certificates can be provided, after
examination and verification by the competent tax authorities, may be
deducted from the amount actually received, the part that exceeds the
amount actually received cannot be deducted from the current wage and
salary income.
III. The handling of taxation related to the drawing and use of
various housing subsidies or housing public accumulation funds by an
enterprise and an individual, that exceed the proportion stipulated by the
national or local government
(1) The various housing subsidies or housing (supplementary) public
accumulation funds drawn by an enterprise itself, that exceed the
proportion as set by the national or local government cannot be listed and
spent as the enterprise's current costs and expenses.
(2) If the housing expenditures such as expenses on housing purchase
and construction, housing repair expense and rental expense actually paid
by the enterprise to individuals are not enough to be itemized in that
individual's housing subsidies or housing public accumulation funds drawn
in accordance with the proportion stipulated by the national or local
government, the expenditure paid by the enterprise in accordance with the
resolution of the board of directors of the enterprise may be included in
the enterprise's current costs and expenses in light of an effective and
legal payment certificate. But at the same time, it should be included in
the individual's current wage and salary income for the calculation and
levying of individual income tax.
(3) The housing public accumulation funds drawn by an individual that
exceeds the proportion set by the national or local government cannot be
deducted from the individual's current wage and salary income when
individual income tax is calculated and paid.
1994年7月26日
国家科委新型器材出口工作试行办法
国家科学技术委员会
国家科委新型器材出口工作试行办法
（（８１）国科发二字０４０号）
一、 根据进出口管理委员会（８０）进出口管委综字第２１号文件精神，为把出口工作组织得更好，以扶持科研单位多创外汇，促进科研事业的发展，特制订本办法。
二、 各单位之间的相互关系
１．国家科委新型材料办公室对参加新型器材出口的各单位和中国科学器材公司新型器材出口部（以下简称出口部）在出口方针、政策上进行指导。
２．各部向国家科委新型材料办公室呈报出口产品计划，经国家科委新型材料办公室审批后，交由出口部组织出口销售。
３．各部与出口部之间是委托代销的关系。
三、 国家科委新型材料办公室负责下述工作
１．负责组织新型器材出口规划、年度计划、品种、数量的审查、平衡工作。
２．负责组织政策性、机密性较强的新型器材出口审批和报批工作。
３．为加强产品竞争能力，以利出口创汇，对国内新型器材的发展情况和国外需求情况经常进行了解，并邀请有关专家进行技术咨询；确定新型器材出口方针、政策；根据国外销售情况和国内资源情况组织支持各部建立出口产品基地。
四、 出口部负责下述工作
代理科研等有关单位销售中间试验、试生产和小批生产的新型器材、专用仪表、器件和刀具等。
通过各部组织所属科研单位承接国外来料加工研制新产品，开展技术服务、技术合作和技术交流。
关于新型器材出口方面的具体工作是：
１．根据国家科委新型材料办公室审批的各部新型器材等出口计划组织出口。
２．统一负责出口产品的对外宣传工作，包括：产品目录、样本、说明书的印发、刊登广告、寄送样品、组织出国展览等。
３．负责组织对准备出口的国家和地区进行综合性调研，包括：贸易政策、法令、法规、进出口手续、市场情况、港口、税收情况，风俗习惯等；
４．负责搜集国家外贸政策、法令、规定等有关文件资料。
５．负责客户管理工作，包括：对客户进行调研，建立和发展客户，签订协议，确定报酬，建立客户档案和客商来华接待工作。
６．负责出口交易过程中的各项对外工作：从询盘、发盘、准备谈判直至签订合同的各项业务环节。
７．负责办理出口许可证、报关、投保、租船、订仓、口岸接货、运到口岸后，装船前的仓储和市内运输工作；
８．负责向买方发出装船通知，要求买方开证、审证及结汇等项工作。
９．负责联系办理仲裁事宜。
五、 参加新型器材出口工作各部及其所属科研等单位负责下述工作
１．编制本部门的出口产品规划和年度计划。
２．办理出口产品除出口许可证外的报批、审批手续。
３．提供对外宣传工作所必须的产品目录、样本、说明书的中英文资料。
４．参加并进行对所出口产品销售市场的情况调研，包括适销国家和地区的市场需要、价格、包装要求和发展趋势，选择主销市场和辅销市场。
５．负责拟定出口产品每一品种的基本销售价格和数量，并与出口部共同商定对外销售价格和数量。
６．参加对外谈判，负责对各自产品质量、规格、技术性能，包括情况的介绍。并确定供货数量和交货日期。
７．负责商品的包装、检验和由产地到口岸的运输。
８．负责商品的理赔事宜。
六、 各项费用的分担
为扶持科研事业的发展，对出口产品所创外汇，除有关经营管理部门提取少量经营管理手续费和支付出口过程中有关业务费外，全部留给出口产品生产单位使用。
１．出口部按照出口产品的成交额，暂定提取５％的外币，作为经营手续费，用于：人员工资、福利、国内差旅费、宣传广告费，印刷、文具、资料费，国内外邮电费、外宾招待费、器具购买费、委托口岸科学器材公司代为接货、发货手续费等。
２．各部对所经营的出口产品，也可提取少量经营管理费，但建议最多不得超过２％。
３．凡出售的产品，在装船（或飞机）前所发生的费用，如：从产地到装运口岸的国内运输费，口岸仓储费和市内运输费，报关、报验费，原产地证明书申请费，办理出口许可证费，装船（装机）吊装费等项费用，以及国外运费等，除按合同及其它规定，应由买方负担外，均由原生产单位负担。
４．按合同或与客户签订的协议规定给外商的佣金或各种折扣，均由原生产单位负担。
５．与外商签订合同后，如因生产单位在质量、数量、规格、技术数据、包装、交货期等方面未履行合同，所发生的费用（包括罚款）均由原生产单位负担。
６．如因未及时向买方发出装船通知，要求开证或其它经济手续不全，以及由于到达装船口岸后，在短途运输或仓储过程中造成损坏而发生的费用（包括罚款），均由出口部负担。
７．如因对合同有争议而需申请仲裁时，其手续费由出口部负担；若仲裁败讼，视其造成损失的原因，按上述第５、第６两项的规定，分别由原生产单位或出口部负担。
８．如需出国考察、举办展览，推销产品等所需费用（包括外汇），由参加单位分摊。
七、 各单位用出口产品所创外汇向国外购买仪器设备、零配件、样品、样机、原材料等，一般可由中国科学器材公司代为办理；中国科学器材公司应予以协助和支持，并在收取手续费方面给以优待，按照合同成交额收取３％的人民币。
八、 合同签订后，出口部应在一周之内，将合同副本一式二份寄给各部，以便履行。
各生产单位，应在办理报验、领到产品质量证明书两天内将其寄往出口部。
出口部在接到装船（装机）日期通知的当天，最迟是次日，要以电报通知生产单位。生产单位应在规定日期内，将产品运到指定港口；并应以电报通知接货的口岸所在地科学器材公司，告知装车（船或飞机）日期，车、机号或船名，而且要将提单立即寄给口岸科学器材公司；发运电报要抄送出口部。
九、 各部可根据实际工作需要，制订本部门的新型器材出口工作办法。并报国家科委新型材料办公室，抄送中国科学器材公司新型器材出口部。
