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对外贸易经济合作部办公厅、海关总署办公厅关于印发2001年机电产品《配额产品实用代码》和《特定产品实用代码》的通知

作者:法律资料网 时间:2024-06-17 03:30:34  浏览:9694   来源:法律资料网
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对外贸易经济合作部办公厅、海关总署办公厅关于印发2001年机电产品《配额产品实用代码》和《特定产品实用代码》的通知

对外贸易经济合作部办公厅 海关


对外贸易经济合作部办公厅、海关总署办公厅关于印发2001年机电产品《配额产品实用代码》和《特定产品实用代码》的通知
对外贸易经济合作部办公厅 海关




国务院各有关部门机电产品进出口办公室,各省、自治区、直辖市及计划单列市外经
贸委(厅、局)、机电产品进出口办公室,配额许可证事务局,外经贸部驻各地特派
员办事处,广东海关分署,各直属海关:
根据《机电产品进口管理暂行办法》(国家经贸委、外经贸部令1993年第1号)及对外贸易经济合作部、海关总署联合印发的《关于印发2001年机电产品〈配额产品目录〉和〈特定产品目录〉的通知》(〔2001〕外经贸机电发第6号),现将2001年机电产品《配额产
品实用代码》和《特定产品实用代码》印发你们,自2001年1月15日起施行。原对外贸易经济合作部办公厅、海关总署办公厅《关于印发2000年机电产品〈配额产品实用代码〉和〈特定产品实用代码〉的通知》(〔2000〕外经贸机电字第5号)同时废止。
特此通知

附件一:一、配额产品实用代码

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| 1 |汽车及其关键件 |8701 2000 |半挂车用的公路牵引车 |
| | |8702 1020 |机坪客车(机场专用车) |
| | |8702 1091 |30座及以上大型客车(柴油型)(指装有柴油 |
| | | |发动机的30座及以上的客运车) |
| | |8702 1092.11|20≤座≤22柴油客车(装有柴油或半柴油发 |
| | | |动机的中型客车,排气量<2000cc) |
| | |8702 1092.19|20≤座≤22柴油客车(装有柴油或半柴油发 |
| | | |动机的中型客车,排气量≥2000cc) |
| | |8702 1092.90|其他23≤座<30柴油型中型客车(装有柴油 |
| | | |或半柴油发动机的客车) |
| | |8702 1093.10|排气量<2000cc的10≤座≤19客车(装有柴 |
| | | |油或半柴油发动机的中型客车) |
| | |8702 1093.90|排气量≥2000cc的10≤座≤19客车(装有柴 |
| | | |油或半柴油发动机的中型客车) |
| | |8702 9010 |30座及以上大型客车(其他型)(指装有其他 |
| | | |发动机的30座及以上的客运车) |
| | |8702 9020.11|20≤座≤22非柴油客车(指装有其他发动机 |
| | | |的中型客车,排气量<2000cc) |

| | |8702 9020.19|20≤座≤22非柴油客车(指装有其他发动机 |
| | | |的中型客车,排气量≥2000cc) |
| | |8702 9020.90|其他23≤座<30的非柴油客车(指装有其他 |
| | | |发动机的中型客车) |
| | |8702 9030.10|排气量<2000cc的10≤座≤19客车(装有其 |
| | | |他发动机的中型客车) |
| | |8702 9030.90|排气量≥2000cc的10≤座≤19客车(装有其 |
| | | |他发动机的中型客车) |
| | |8703 2130.11|汽油型微马力小轿车(指装有点燃往复式活 |
| | | |塞内燃机,排气量<1000cc) |
| | |8703 2130.19|汽油型微马力小轿车(指装有点燃往复式活 |
| | | |塞内燃机,排气量=1000cc) |
| | |8703 2130.90|87032130车辆的成套散件 |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8703 2190.11|汽油型超微马力小轿车、越野车(指装有点燃 |
| | | |往复式活塞内燃机的,排气量<1000cc) |
| | |8703 2190.19|汽油型微马力小轿车、越野车(指装有点燃往 |
| | | |复式活塞内燃机的,排气量=1000cc) |
| | |8703 2190.90|87032190车辆的成套散件 |
| | |8703 2230.10|汽油型小马力小轿车(装点燃往复式活塞内 |
| | | |燃机,小马力指1000cc<排气量≤1500cc) |
| | |8703 2230.90|汽油型小马力小轿车的成套散件 |
| | |8703 2240.10|汽油型小马力四轮驱动越野车(装点燃往复 |
| | | |式活塞内燃机,小马力指1000cc<排气量≤ |
| | | |1500cc) |
| | |8703 2240.90|87032240车辆的成套散件 |
| | |8703 2250.10|汽油型小马力小客车(≤9座)(装点燃往复 |
| | | |式活塞内燃机,小马力指1000cc<排气量≤ |
| | | |1500cc) |
| | |8703 2250.90|87032250车辆的成套散件 |
| | |8703 2290.11|汽油型小马力其他小客车(≤9座)(装点燃 |
| | | |往复式活塞内燃机,小马力指1000cc<排气 |
| | | |量≤1500cc) |

| | |8703 2290.19|汽油型小马力其他载人车辆(装点燃往复式 |
| | | |活塞内燃机,小马力指1000cc<排气量≤ |
| | | |1500cc) |
| | |8703 2290.90|87032290车辆的成套散件 |
| | |8703 2314.11|1500cc<排气量<2200cc的小轿车(指汽油 |
| | | |型,装点燃往复式活塞内燃机) |
| | |8703 2314.19|2200cc≤排气量≤2500cc的小轿车(指汽油 |
| | | |型,装点燃往复式活塞内燃机) |
| | |8703 2314.90|87032314车辆的成套散件 |
| | |8703 2315.11|1500cc<排气量<2400cc四轮驱动越野车 |
| | | |(指汽油型,装点燃往复式活塞内燃机) |
| | |8703 2315.19|2400cc≤排气量≤2500cc四轮驱动越野车 |
| | | |(指汽油型,装点燃往复式活塞内燃机) |
| | |8703 2315.90|87032315车辆的成套散件 |
| | |8703 2316.11|1500cc<排气量<2000cc小客车(指≤9座,|
| | | |汽油型的,装点燃往复式活塞内燃机) |
| | |8703 2316.19|2000cc≤排气量≤2500cc小客车(指≤9座,|
| | | |汽油型的,装点燃往复式活塞内燃机) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8703 2316.90|87032316车辆的成套散件 |
| | |8703 2319.11|1500cc<排气量<2000cc汽油型其他小客车 |
| | | |(装点燃往复式活塞内燃机) |
| | |8703 2319.12|2000cc≤排气量≤2500cc汽油型其他小客车 |
| | | |(装点燃往复式活塞内燃机) |
| | |8703 2319.19|1500cc<排气量≤2500cc汽油型其他载人车 |
| | | |辆(装点燃往复式活塞内燃机) |
| | |8703 2319.90|87032319车辆的成套散件 |
| | |8703 2334.10|汽油型中马力小轿车(装点燃往复式活塞内 |
| | | |燃机,指2500cc<排气量≤3000cc) |
| | |8703 2334.90|87032334车辆的成套散件 |
| | |8703 2335.10|汽油型中马力越野车(装点燃往复式活塞内 |
| | | |燃机,指2500cc<排气量≤3000cc) |
| | |8703 2335.90|87032335车辆的成套散件 |
| | |8703 2336.10|汽油型中马力旅行小客车(≤9座)(装点燃 |
| | | |往复式活塞内燃机,指2500cc<排气量≤ |
| | | |3000cc) |
| | |8703 2336.90|87032336车辆的成套散件 |
| | |8703 2339.11|汽油型中马力其他小客车(≤9座)(装点燃 |
| | | |往复式活塞内燃机,指2500cc<排气量≤ |
| | | |3000cc) |

| | |8703 2339.19|汽油型中马力其他载人车辆(装点燃往复式 |
| | | |活塞内燃机,指2500cc<排气量≤3000cc) |
| | |8703 2339.90|87032339车辆的成套散件 |
| | |8703 2430.10|汽油型大马力小轿车(≤9座)(装有点燃往 |
| | | |复式活塞内燃机,大马力指排气量>3000cc) |
| | |8703 2430.90|87032430车辆的成套散件 |
| | |8703 2440.10|汽油型大马力越野车(装有点燃往复式活塞 |
| | | |内燃机,大马力指排气量>3000cc) |
| | |8703 2440.90|87032440车辆的成套散件 |
| | |8703 2450.10|汽油型大马力旅行小客车(≤9座)(装有点 |
| | | |燃往复式活塞内燃机,大马力指排气量> |
| | | |3000cc) |
| | |8703 2450.90|87032450车辆的成套散件 |
| | |8703 2490.11|汽油型大马力其他小客车(装有点燃往复式 |
| | | |活塞内燃机,大马力指排气量>3000cc) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8703 2490.19|汽油型大马力其他载人车辆(装有点燃往复 |
| | | |式活塞内燃机,大马力指排气量>3000cc) |
| | |8703 2490.90|87032490车辆的成套散件 |
| | |8703 3130.11|排气量<1000cc柴油型小轿车(装有压燃式 |
| | | |活塞内燃发动机,9座及以下的) |
| | |8703 3130.19|1000cc≤排气量≤1500cc柴油型小轿车(装 |
| | | |有压燃式活塞内燃发动机,9座及以下的) |
| | |8703 3130.90|87033130车辆的成套散件 |
| | |8703 3140.10|柴油型小马力越野车(装有压燃式活塞内燃 |
| | | |发动机,小马力指排气量≤1500cc) |
| | |8703 3140.90|87033140车辆的成套散件 |
| | |8703 3150.10|柴油型小马力小客车(≤9座)(装有压燃式 |
| | | |活塞内燃发动机,小马力指排气量≤1500cc) |
| | |8703 3150.90|87033150车辆的成套散件 |
| | |8703 3190.11|柴油型小马力其他小客车(≤9座)(装有压 |
| | | |燃式活塞内燃发动机,小马力指排气量≤ |
| | | |1500cc) |
| | |8703 3190.19|柴油型小马力其他载人车辆(装有压燃式活 |
| | | |塞内燃发动机,小马力指排气量≤1500cc) |
| | |8703 3190.90|87033190车辆的成套散件 |
| | |8703 3230.11|1500cc<排气量<2200cc柴油型小轿车(指 |
| | | |≤9座,装压燃式活塞内燃发动机) |
| | |8703 3230.19|2200cc≤排气量≤2500cc柴油型小轿车(指 |
| | | |≤9座,装压燃式活塞内燃发动机) |

| | |8703 3230.90|87033230车辆的成套散件 |
| | |8703 3240.11|1500cc<排气量<2400cc四轮驱动越野车 |
| | | |(指≤9座,柴油型,装压燃式活塞内燃发动 |
| | | |机的) |
| | |8703 3240.19|2400cc≤排气量≤2500cc四驱动越野车(指 |
| | | |≤9座,柴油型,装压燃式活塞内燃发动机 |
| | | |的) |
| | |8703 3240.90|87033240车辆的成套散件 |
| | |8703 3250.11|1500cc<排气量<2200cc小客车(指≤9座,|
| | | |柴油型,装压燃式活塞内燃发动机的) |
| | |8703 3250.19|2200cc≤排气量≤2500cc小客车(指≤9座,|
| | | |柴油型,装压燃式活塞内燃发动机的) |
| | |8703 3250.90|87033250车辆的成套散件 |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8703 3290.11|柴油型中马力其他小客车(≤9座)(指 |
| | | |1500cc<排气量<2000cc) |
| | |8703 3290.12|2000cc≤排气量≤2500cc其他小客车(指≤9|
| | | |座,柴油型,装压燃式活塞内燃发动机的) |
| | |8703 3290.19|柴油型中马力其他载人车辆(指1500cc<排 |
| | | |气量≤2500cc) |
| | |8703 3290.90|87033290车辆的成套散件 |
| | |8703 3330.10|排气量>2500cc的柴油型小轿车(指≤9 |
| | | |座,装有压燃式活塞内燃发动机) |
| | |8703 3330.90|87033330车辆的成套散件 |
| | |8703 3340.10|排气量>2500cc四轮驱动越野车(指≤9座, |
| | | |柴油型,装有压燃式活塞内燃发动机) |
| | |8703 3340.90|87033340车辆的成套散件 |
| | |8703 3350.10|排气量>2500cc小客车(≤9座)(指柴油型, |
| | | |装有压燃式活塞内燃发动机) |
| | |8703 3350.90|87033350车辆的成套散件 |

| | |8703 3390.11|柴油型大马力其他小客车(≤9座)(装有压 |
| | | |燃式活塞内燃发动机,大马力指排气量> |
| | | |2500cc) |
| | |8703 3390.19|柴油型大马力其他载人车辆(装有压燃式活 |
| | | |塞内燃发动机,大马力指排气量>2500cc) |
| | |8703 3390.90|87033390车辆的成套散件 |
| | |8703 9000.11|其他型排气量<1000cc的小轿车 |
| | |8703 9000.12|其他型1000cc≤排气量<2200cc小轿车 |
| | |8703 9000.13|其他型排气量≥2200cc的小轿车 |
| | |8703 9000.14|其他型排气量<2000cc面包车(≤9座) |
| | |8703 9000.15|其他型排气量≥2000cc面包车(≤9座) |
| | |8703 9000.16|其他型排气量<2400cc的越野车 |
| | |8703 9000.17|其他型排气量≥2400cc的越野车 |
| | |8703 9000.19|装有其他发动机的其他型车(指九座及以下, |
| | | |包括旅行小客车及赛车) |
| | |8703 9000.90|87039000车辆的成套散件 |
| | |8704 2100 |柴油型其他小型货车(装有压燃式活塞内燃 |
| | | |发动机,小型指车辆总重量≤5吨) |
| | |8704 2230 |柴油型其他中型货车(装有压燃式活塞内燃 |
| | | |发动机,中型指5吨<车辆总重量<14吨) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8704 2240.10|混凝土泵车、混凝土搅拌车用底盘(装有压燃 |
| | | |式活塞内燃发动机,重型指14吨≤车辆总重 |
| | | |≤20吨) |
| | |8704 2240.90|柴油型其他重型货车(装有压燃式活塞内燃 |
| | | |发动机,重型指14吨≤车辆总重≤20吨) |
| | |8704 2300.10|起重≥25T汽车起重机用底盘(装有压燃式 |
| | | |活塞内燃发动机,超重型指车辆总重量>20 |
| | | |吨) |
| | |8704 2300.20|混凝土泵车、搅拌车用底盘(装有压燃式活塞 |
| | | |内燃发动机,超重型指车辆总重量>20吨) |
| | |8704 2300.90|柴油型的其他超重型货车(装有压燃式活塞 |
| | | |内燃发动机,超重型指车辆总重量>20吨) |
| | |8704 3100 |汽油型≤5吨的其他货车(装有点燃式活塞 |
| | | |内燃发动机,车辆总重量不超过5吨) |
| | |8704 3230 |5吨<汽油型≤8吨的其他货车(装有点燃式 |
| | | |活塞内燃发动机,车辆总重量超过5吨) |

| | |8704 3240 |汽油型>8吨的其他货车(装有点燃式活塞 |
| | | |内燃发动机,车辆总重量超过8吨) |
| | |8704 9000 |装有其他发动机的货车 |
| | |8705 2000 |机动钻探车 |
| | |8705 3010 |装有云梯的机动救火车 |
| | |8705 3090 |其他机动救火车 |
| | |8705 4000 |机动混凝土搅拌车 |
| | |8705 9020 |机动放射线检查车 |
| | |8705 9030 |机动环境监测车 |
| | |8705 9040 |机动医疗车 |
| | |8705 9051 |航空电源车(频率为400赫兹) |
| | |8705 9059 |其他机动电源车 |
| | |8705 9060 |飞机加油车,调温车,除冰车 |
| | |8705 9070 |道路(包括跑道)扫雪车 |
| | |8705 9080 |石油测井车,压裂车,混沙车 |
| | |8705 9090.10|跑道除冰车 |
| | |8705 9090.90|其他特殊用途的机动车辆(主要用于载人或 |
| | | |运货的车辆除外) |
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| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8407 9090.90|其他往复或旋转式活塞内燃引擎(非第87章 |
| | | |所列车辆用其他点燃往复式或旋转式活塞发 |
| | | |动机) |
| | |8408 2010.90|功率≥132.39KW其他用柴油机〔指第87章车 |
| | | |辆用压燃式活塞内燃发动机(132.39KW= |
| | | |180马力)〕 |
| | |8408 2090.90|功率<132.39KW其他用柴油机(指第87章 |
| | | |车辆用压燃式活塞内燃发动机) |
| | |8414 3090.91|汽车空调压缩机 |
| | |8415 2000 |机动车辆上供人使用的空气调节器(指机动 |
| | | |车辆上供人使用的空气调节器) |
| | |8707 1000 |载人的机动车辆车身(含驾驶室)〔编号8703 |
| | | |所列车辆用的(10座及以上的客运车辆除 |
| | | |外)〕 |

| 2 |摩托车及其发动 |8711 1000 |汽油型微马力摩托车及脚踏两用车(装有往 |
| |机、车架 | |复式活塞发动机,微马力指排气量≤50cc) |
| | |8711 2000 |汽油型小马力摩托车及脚踏两用车(装有往 |
| | | |复式活塞发动机,小马力指50cc<排气量≤ |
| | | |250cc) |
| | |8711 3010 |250cc<汽缸容量≤400cc摩托车(装有往复 |
| | | |式活塞发动机) |
| | |8711 3020 |400cc<汽缸容量≤500cc摩托车(装有往复 |
| | | |式活塞发动机) |
| | |8711 4000 |汽油型大马力摩托车及脚踏两用车(装有往 |
| | | |复式活塞发动机,大马力指500cc<排气量≤ |
| | | |800cc) |
| | |8711 5000 |汽油型超大马力摩托车及类似车(装有往复 |
| | | |式活塞发动机,超大马力指排气量>800cc) |
| | |8711 9000 |装有其他发动机的摩托车及边车(包括脚踏 |
| | | |两用车) |
| | |8407 3100 |排气量≤50cc往复式活塞引擎(第87章所列 |
| | | |车辆用的点燃往复式活塞发动机,不超过 |
| | | |50cc) |
| | |8407 3200 |排气量50—250cc往复式活塞引擎(第87章 |
| | | |所列车辆用的点燃往复式活塞发动机,超过 |
| | | |50cc) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8407 3300 |排气量250—1000cc往复式活塞引擎(第87 |
| | | |章所列车辆的点燃往复式活塞发动机,超过 |
| | | |250cc) |
| | |8714 1900.10|摩托车车架 |
| 3 |彩色电视机及其显像管|8528 1291 |42厘米及以下的彩色电视机(所列规格指显 |
| | | |示屏幕对角线尺寸) |
| | |8528 1292 |42—52厘米的彩色电视机(所列规格指显示 |
| | | |屏幕尺寸) |
| | |8528 1293 |52厘米以上的彩色电视机(所列规格指屏幕 |
| | | |尺寸) |
| | |8528 2100 |彩色视频监视器 |
| | |8528 3010 |彩色视频投影机 |
| | |8540 1100.10|彩色监视器用显像管(荧光点间距在 |
| | | |0.21mm及以下) |
| | |8540 1100.90|彩色阴极射线电视显像管(不包括视频监视 |
| | | |器用阴极射线管) |
| | |8540 4000 |点距<0.4mm彩色数据/图形显示管(指屏 |
| | | |幕荧光点间距小于0.4mm的彩色数据/图形 |
| | | |显示管) |

| 4 |收、录音机及其机芯 |8519 9910 |激光唱机 |
| | |8520 3210 |数字音频式盒式磁带录音机(不论是否装有 |
| | | |声音重放装置) |
| | |8520 3290 |其他数字音频式磁带录音机(盒式数字音频 |
| | | |式磁带录音机除外) |
| | |8520 3300 |其他盒式磁带录音机(不论是否装有声音重 |
| | | |放装置) |
| | |8520 3910 |开盘式录音机(盒式磁带录音机除外) |
| | |8520 3990 |其他磁带录音机(盒式磁带录音机除外) |
| | |8527 1200 |不需外接电源袖珍盒式磁带收放机(包括兼 |
| | | |可接收无线电话,电报的设备) |
| | |8527 1300 |不需外接电源收录(放)音组合机(包括兼可 |
| | | |接收无线电话,电报的设备) |
| | |8527 1900 |不需外接电源无线电收音机(包括兼可接收 |
| | | |无线电话,电报的设备) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8527 2100 |需外接电源汽车用收录(放)音组合机(包括 |
| | | |兼可接收无线电话,电报的设备) |
| | |8527 2900 |需外接电源汽车用无线电收音机(包括兼可 |
| | | |接收无线电话,电报的设备) |
| | |8527 3100 |其他收录(放)音组合机(包括兼可接收无线 |
| | | |电话,电报的设备) |
| | |8527 3200 |带时钟的收音机(包括兼可接收无线电话,电 |
| | | |报的设备) |
| | |8527 3900 |其他收音机(包括兼可接收无线电话,电报的 |
| | | |设备) |
| | |8522 9021 |录音机走带机构(机芯)(不论是否装有磁头) |
| 5 |电冰箱及其压缩机 |8418 1010 |容积>500升冷藏—冷冻组合机(各自装有 |
| | | |单独外门的) |
| | |8418 1020 |200<容积≤500升冷藏—冷冻组合机(各自 |
| | | |装有单独外门的) |
| | |8418 1030 |容积≤200升冷藏—冷冻组合机(各自装有 |
| | | |单独外门的) |
| | |8418 2110 |容积>150升的压缩式家用型冷藏箱 |
| | |8418 2120 |压缩式家用型冷藏箱(50<容积≤150升) |

| | |8418 2130 |容积≤50升压缩式家用型冷藏箱 |
| | |8418 2200 |电气吸收式家用型冷藏箱 |
| | |8418 3010 |制冷温度≤-40℃的柜式冷冻箱(容积≤800 |
| | | |升) |
| | |8418 3021 |制冷>-40℃大的其他柜式冷冻箱(大的指 |
| | | |容积>500升,但≤800升) |
| | |8418 3029 |制冷>-40℃小的其他柜式冷冻箱(小指容 |
| | | |积≤500升) |
| | |8418 4010 |制冷温度≤-40℃的立式冷冻箱(容积≤900 |
| | | |升) |
| | |8418 4021 |制冷温度>-40℃大的立式冷冻箱(大的指 |
| | | |容积>500升,但≤900升) |
| | |8418 4029 |制冷温度>-40℃小的立式冷冻箱(小的指 |
| | | |容积≤500升) |
| | |8418 5000 |其他冷藏或冷冻柜,箱,展示台等(包括其他 |
| | | |陈列箱及类似的冷藏或冷冻设备) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |8414 3011 |小型电驱动冷藏或冷冻箱用压缩机(小型指 |
| | | |电动机额定功率≤0.4kw的) |
| | |8414 3012 |大型电驱动冷藏或冷冻箱用压缩机(大型指 |
| | | |电动机额定功率>0.4kw,但≤5kw的) |
| | |8414 3019.55|制冷剂为乙烯的制冷压缩机 |
| | |8414 3019.99|小型电动机驱动其他用途压缩机(小型指电 |
| | | |动机额定功率≤5kw的) |

| 6 |录像设备及其关键件 |8521 1011 |广播级磁带录像机(不论是否装有高频调谐 |
| | | |放大器) |
| | |8521 1019 |其他磁带录像机(不论是否装有高频调谐放 |
| | | |大器) |
| | |8521 1020 |磁带放像机(不论是否装有高频调谐放大器) |
| | |8521 9010 |激光视盘放像机 |
| | |8522 9030.19|视频信号录放设备机芯、磁头及磁鼓 |
| | |8525 3010 |特种用途电视摄像机 |
| | |8525 3091 |非特种用途广播级电视摄像机 |
| | |8525 3099.90|非特种用途其他彩色电视摄像机 |
| | |8525 4010 |特种静像摄像机及其他摄录一体机 |
| | |8525 4020 |家用型摄录一体机 |
| | |8525 4030 |用数字方式存储图像的照相机 |
| | |8525 4090 |其他静像摄像机及摄录一体机 |

| 7 |照相机及其机身 |9006 5100 |通过镜头取景的照相机(单镜头反光式 |
| | | |(SLR),使用胶片宽度≤35毫米) |
| | |9006 5200 |使用胶片宽<35mm的其他照相机(使用胶 |
| | | |片宽度<35毫米) |
| | |9006 5300 |其他照相机(使用胶片宽度=35毫米) |
| | |9006 5900 |使用胶片宽>35mm的其他照相机(使用胶 |
| | | |片宽度>35毫米) |
| 8 |手表 |9101 1100 |机械指示式的贵金属电子手表(表壳用贵金 |
| | | |属或包贵金属制成的) |
| | |9101 2100 |自动上弦的贵金属机械手表(表壳用贵金属 |
| | | |或包贵金属制成的) |
| | |9101 2900 |非自动上弦贵金属机械手表(表壳用贵金属 |
| | | |或包贵金属制成的) |
| | |9102 1100 |机械指示式的其他电子手表(贵金属或包贵 |
| | | |金属制壳的除外) |
--------------------------------------------------------

--------------------------------------------------------
| 序 | | | |
| | 配额名称 | 商品编码 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| | |9102 2100 |其他自动上弦的机械手表(用贵金属或包贵 |
| | | |金属制壳的除外) |
| | |9102 2900 |其他非自动上弦的机械手表(用贵金属或包 |
| | | |贵金属制壳的除外) |
| 9 |空调器及其压缩机 |8415 1000 |独立窗式或壁式空气调节器(装有电扇及调 |
| | | |温、调湿装置,包括不能单独调湿的空调器) |
| | |8415 8110 |制冷量≤4千大卡/时空调器(装有制冷装置 |
| | | |及一个冷热循环换向阀的) |
| | |8415 8210 |制冷量≤4千大卡/时的其他空调器(仅装有 |
| | | |制冷装置,而无冷热循环装置的) |
| | |8414 3013 |小型电动机驱动空调器用压缩机(小型指电 |
| | | |动机额定功率>0.4千瓦,但≤5千瓦的) |

| 10|录音录像磁带复制设备|8520 9000.10|用于光盘生产的金属母盘生产设备(盒式磁 |
| | | |带录放音机除外) |
| | |8520 9000.90|其他录音机及声音录制设备(盒式磁带录放 |
| | | |音机除外) |
| | |8521 9090.10|用于光盘生产的金属母盘生产设备(不论是 |
| | | |否装有高频调谐放大器) |
| | |8521 9090.90|其他视频信号录制或重放设备(不论是否装 |
| | | |有高频调谐放大器) |
| 11|汽车起重机及其底盘 |8705 1021 |起重重量≤50吨全路面起重车 |
| | |8705 1022 |50<起重重量≤100吨全路面起重车 |
| | |8705 1023 |起重重量>100吨全路面起重车 |
| | |8705 1091 |起重重量≤50吨其他机动起重车 |
| | |8705 1092 |50<起重量≤100吨其他机动起重车 |
| | |8705 1093 |起重重量>100吨其他机动起重车 |
| | |8706 0040 |汽车起重机底盘(装有发动机的) |
| 12|气流纺纱机 |8445 2020 |气流纺纱机 |
--------------------------------------------------------

附件二:二、特定产品实用代码

--------------------------------------------------------
| 序 | | | |
| | 特定名称 | 商品编号 | 商品名称备注 |
| 号 | | | |
|---|----------|------------|--------------------------|
| 1 |柴油发动机 |8408 9092.10|<4650r/min柴油发动机 |
| | |8408 9092.20|14<功率<132.39KW的农业用柴油发动机 |
| | | |(非87章车辆用压燃式活塞内燃发动机 |
| | | |(1KW=1.36马力) |
| | |8408 9092.90|14<功率<132.39KW的其他用柴油发动机 |
| | | |(非87章车辆用压燃式活塞内燃发动机 |
| | | |(1KW=1.36马力) |
| | |8408 9093.10|功率≥132.39KW的农业用柴油发动机(非 |
| | | |87章车辆用压燃式活塞内燃发动机(1KW= |

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GATT/WTO关于单边环境贸易措施的案例研究
郑圣果
(中国政法大学 北京 100088)

中图分类号 F744 文献标识码 A

内容摘要:环境与贸易之关系是近几十年来各国所关注的热点问题之一。一国政府为保护环境而采取的各种政策、措施往往因为威胁、损害了其他国家的贸易利益而受到多种质疑,引发各种贸易争端。素有“经济联合国”之称的世界贸易组织(以下简称WTO),在处理成员方递交的此类争端方面积累了不少有益的经验。本文结合GATT/WTO争端解决历史上的相关案例,总结、归纳WTO在审查成员方为环境目标而采取的单边贸易措施/单边环境贸易措施的合法性方面的立场、规则和纪律。
关键词:单边环境贸易措施;例外条款;域外管辖;透明度;国际环境法规范

一、 引言

随着经济全球化的进程不断加快,有关环境与贸易问题的争论也愈演愈烈,“过去十年中,人们对贸易与环境、劳工标准之间联系的兴趣重新涌现” 。环境的恶化触及和动摇了自由贸易的物质基础,作为多边贸易体制法律和组织保障的WTO,如何使WTO有关环保贸易条款在实施中找到自由贸易和环境保护的最佳平衡点,实现可持续发展的宗旨是摆在WTO面前的现实难题。
这些问题包括:1、环境法规对贸易的影响(竞争力问题);2、与环境相关的标准对贸易的影响;3、为环境目标而采取的贸易措施的合法性;4、贸易和贸易自由化对环境的效应 。 其中第三个问题主要包括多边环境协定中的贸易措施和一些国家单边采取的贸易措施,如限制或禁止进口、许可证制度、征收环境附加税等 。本文将重点论述国家采取的单边环境贸易措施在GATT/WTO体制下的合法性问题。

二、 GATT/WTO体制下的相关规定

(一)、GATT/WTO共有的规定
重审历史,我们发现有关环保与贸易的关系并非是GATT/WTO全新的课题,只不过GATT的起草者们并未料到今日面临的严重环境问题,毕竟促进自由贸易的增长是GATT当时头等重要的任务。以下是GATT时期有关环保和贸易的条款,这些条款也为WTO所继承,被认为是解决成员间有关环保和贸易争端的最基本的法律依据。
1、按照《关税与贸易总协定》第2条、第3条第2款及第3款规定,缔约方可以在不违反国民待遇的前提下,按照自己的环境计划自行决定对进口产品征收以保护环境为目的的环境税费 。但同时限定条件,包括:(1)所征收的环境税费在计算上必须合理;(2)所征收的环境税费必须符合国民待遇原则,不能对进口产品和出口产品搞差别待遇。(3)不能将对进口产品征收环境税费的方法对国内生产提供保护。
2、第11条关于进出口产品数量限制的规定,一般而言,WTO禁止实行数量限制,但不适用于下列措施;(1)是出口缔约方出于粮食或其他必需品的严重短缺而临时实施的出口禁止或限制;(2)是为实施某些商品归类、分级和销售法规而必须实施的进出口限制;(3)是在符合某些特定条件下的对进口农产品和鱼制品的进口限制。可以看出,这些例外均直接的或间接地可归于一国出于环保目的而采取的贸易限制措施,从而获得WTO义务的豁免。
3、关贸总协定第20条关于一般例外的规定。具体内容为:“在遵守关于此类措施的实施不在情形相同的国家之间构成任意的或不合理歧视的手段或构成对国际贸易的变相限制的要求前提下,本协定的任何规定不得解释为阻止任何缔约方采取或实施以下措施:……规定缔约方可以为保护环境采取下列措施:“(B)为保障人类、动物或植物的生命或健康所必需的措施;……(G)为保护可用竭的天然资源有关的措施,如此类措施与限制国内生产或消费一同实施……” 。鉴于该条(B)和(G)款被普遍认为与环境保护有关,也是成员方引用最多、分歧最大之处,在争端解决机制的实践中亦形成了一套相对系统的适用规则,在接下来的具体案件分析中,将以此为主要法律依据展开论述。
(二)、WTO对环境贸易条款的发展
一方面来自发达国家、环保组织的压力,一方面也是出于环境与贸易之间的能动关系,WTO对环境与贸易关系的课题也做出了积极的回应。
1、《建立世界贸易组织协议》序言:“……而且按可持续发展的目标使世界资源获得最佳利用,力求兼顾保持与维护环境,并以符合经济发展不同水平的需要和关注,加强达此目的的措施……”,明确将可持续性发展纳入多边贸易体制,而且这也是“环境”字眼首次出现在多边贸易协议中。
2、其他各项一揽子协议中所包含的环境条款。包括《贸易的技术壁垒协定》、《卫生与植物检疫措施协定》、《补贴和反补贴措施协定》、《农业协定》、《服务贸易总协定》、《与贸易有关的知识产权协定》中的相应规定,主要为成员方采取的与环境有关的措施设定了纪律和行为准则。
3、WTO成立后有关部长会议的宣言、决议。如2001年第四届部长会议通过的多哈宣言中的《贸易与环境》工作计划。
小结:从以上归纳可以看出,与其他投资、知识产权等议题不同,世贸组织并未形成关于环境保护的单项协议,而是主要通过成员方在环境保护方面达成的合意以“环保例外+限制条件”的条款形式加以表现,其规则具有分散性、原则性、高度抽象等特点,从而导致相关环保条款只有在诉诸争端解决机制后,才得以逐步澄清、确定和发展。因而,对WTO案例的研究在环保方面具有相当大的理论和实践的双重价值,下面结合GATT/WTO史上的经典案例就以下几个在适用过程中出现争议和分歧较多的问题加以分析和澄清,从中总结、归纳WTO在处理该方面形成的规则,推敲WTO对该问题的态度和基本原则,以期对成员方的行为起到一定的指引和调整作用。

三、案例分析

(一) 对条文用语的扩大/松动解释
适用WTO条款第一步的工作就是解释条文的含义。解释的原则、方法在很大程度上决定了WTO在环境保护和自由贸易之间进行协调的能力。争端解决机构在对有关协议的适用和解释方面,一改GATT争端解决机构的保守作风,积极致力于对环境贸易关系的协调 ,在对条文用语的解释上,明显地放松了标准,更加注重了环境保护的需要。
1、 可用竭的天然资源
根据立法背景和通常理解,对“可用竭的天然资源”一词的合理解释应是诸如煤、矿产品等有限的资源,而不是其他可更新、可再生的资源甚至生物资源。但在GATT后期就开始体现出体现了对该词语宽泛、扩大解释的趋向。
在WTO受理的第一起上诉案中,专家组和上诉机构均认为,清洁空气属于20条意义上的可用竭的天然资源,资源的可再生性不能成为反对构成可用竭天然资源的理由 ,初步体现了DSB在环境贸易措施保护对象的范围的放松倾向。而1998年WTO上诉机构对海龟案的最终裁决报告可以说是全面表述了DSB在此方面所持的立场。上诉机构解释到:首先,根据条约文字,可用竭的天然资源与可再生的资源以及生物资源并不相互排斥,活的物种虽然从理论上来讲可以再生,但由于人类的活动,也是可以耗尽穷竭并灭失的。其次,条约解释应遵循同时代发展(contemporary development)的原则,WTO协议的序言明确提出了可持续发展和保持与维护环境的重要性,:现代国际公约和宣言经常把天然资源看作兼指有生命和无生命的资源,在这种情况下,GATT 1994第20条(g)项解读为仅指养护可用竭的矿产或无生命资源,未免太落伍了;再者,前此GATT 1947通过的两个专家组报告(1982年的美国禁止从加拿大进口金枪鱼案和1988年的加拿大影响鲱鱼和鲑鱼出口案)都认为,鱼类作为有生命的自然资源属于可用竭的天然资源;最后,上诉机构注意到所有当事方和参加的第三方都承认其可用竭性和本案所涉五种海龟已都列入《野生动植物濒危物种的国际贸易公约》的事实。根据海龟案上诉机构报告第129—132段。 可以看出,上诉机构在此充分运用了条约解释的方法,如通常含义、立法变迁、条约的后续实践、其他国际法源源的发展、争诉方的特定情况,对“可用竭的天然资源”的解释范围大大放松了,虽未明言环境保护的目标,但已具保护之实,为在WTO框架下缔约国合法合理地实行环境贸易措施提供了很大的适用空间,充分表明,“至少在目前情况下,WTO依然是解决国际贸易争议乃至与其他议题交叉争议的良好场所” 。
2、 “必需”
在GATT/WTO很多规则中都涉及到,它(必需)是指不能够选择符合GATT的措施或者没有与GATT较少抵触的措施时才可以采用这项措施 ,换言之,援用该款必须首先证明本国采取的措施是达到保护人民动植物健康目的唯一手段。在1990年泰国香烟案中,专家组认为可供泰国选择的既符合GATT规定又符合保障人民生命健康目的的措施很多,如危险标记标识、禁止香烟广告、维持烟草专卖等等,因此泰国对美国香烟的进口加以限制不是必需的,不能适用B款。这一理解在其后的91年美国禁止从墨西哥进口金枪鱼案、韩国牛肉案和美国汽油规则案中均得以坚持和贯彻。事实上,在绝大多数情况下,专家组总能设想出一种既与GATT相符有能达到被诉方相关目的的替代措施,因而如果严格适用,几乎没有什么措施能够通过“必要性审查” 在这种情况下,不少成员方对WTO能否承担起合理审查一国环保贸易措施合法性的问题表示担忧。
值得注意的是,在最近的加拿大诉欧盟石棉案中上诉机构对“必需”的认定标准有了很大变化:“WTO成员有权决定他们认为合适的健康保护水平,法国选择的保护水平是阻止石棉产生的健康风险扩散,石棉禁令是达到这一目的所必需的。而‘控制使用石棉(加拿大所诉称的)’的措施不足以实现法国所确定的健康保护水平,并非是可以合理获得的替代措施” 。 我们可以这样推导出,WTO争端解决机构在考察必需的时候,已经开始从其“是否是专属的与WTO规则唯一相符或损害程度最小的措施”的审查标准逐步过渡到“该措施是否可用于实现被诉方所确立的公共健康保护水平”。 存在两个衡量因素,一是所称的替代措施在多大程度上可以有助于实现希望达到的目标;二是所追求的共同利益或共同价值越至关重要,就越容易接受用以实现那些目标的措施是必要的 。
3、 有关及有关的措施
在GATT的专家组实践中,对“必须”(necessary)和“有关”(relating to)其实并未明确加以区分,专家组在对“有关”进行解释时,往往沿袭了对B款“必需”的解释思路和判断标准。在WTO后的争端解决实践中,这个问题终于得到了澄清。在汽油规则案中,上诉机构批评了专家组违反了条约解释的基本原则,“第20 条中各项使用的不同措辞体现了不同的立法意图,对‘必须’和‘有关’应有不同的理解” 。同时上诉机构认为有关的措施是指一国为了环境保护目的而颁布的被指责为限制贸易的政策、法规、命令,而不是指包括在该法令政策中的具体方式和手段,所以在该案中,应考察“有关的措施”——汽油规则的主要目的是否是保护资源,而不是先验地考虑对进口汽油给予相对于国产汽油“较低待遇”的主要目的旨在保护清洁空气免受污染。
1998年的加拿大鲱鱼和鲑鱼出口案的专家组报告可以说是全面的阐述和体现了WTO争端解决机构在对G项上的适用原则:“第20条G款不仅包括对养护可用尽的自然资源必需的措施,也包括范围更为广泛的有关措施。只要所采取的措施的首要目的(primarily aimed at)旨在保护可用尽的自然资源,即便此种措施在客观上并不能有效地保护可用尽的自然资源,也仍可解释为有关的措施” 。可以说,WTO争端解决实践在三个方面降低了成员方援用20条G款的难度:1、“有关的措施”的范围大大扩大,对有关的解释突破了以往对必需解释的限制;2、有关的判断标准得以放松,专家组和上诉机构审查的对象是措施与环境保护目的的相关性而不是措施中包含的具体内容(往往是造成歧视效果的元凶),同时,对“主要目的”的解释从以往一贯坚持的“直接联系”过渡到只要存在“一定真实、密切的合理联系”即可;3、有关的非效果原则:只要认定了主要目的旨在保护资源,即使这种措施的实施在实际上并未达到声称的积极保护效果,也可被认为符合WTO对有关的要求。
4、 与限制国内生产或消费一同实施
在引用20条G款“与保护可用竭的天然资源有关的措施”为自己的贸易限制措施辩护时,需要同时充分“此类措施与限制国内生产和消费一同实施”的条件。何谓一道实施,实施的对象、效果等问题在不同的案件中专家组、上诉机构的理解也存在差异。在WTO首例上诉案——汽油规则案中上诉机构作出了相对明确的解释:“要求该施加限制的措施,不仅是对进口汽油的也是对本国汽油的”,不是要求进行“效果判断,也不是要求措施产生实际效果”,也就是说,G款要求的针对产品的限制措施,只要对于进口产品和国内产品都产生了公平(even handedness)而非歧视的影响,就可以认为是满足了一同实施的要件,而不要求达到完全相同的限制效果。另外,“或”是一个反义连接词,这表明,在“国内生产限制”和“国内消费限制”中,只要有某一项实施即可 。在海龟案中,上诉机构同样根据这一标准审查了美国的第609条款对进口海虾和国内捕虾拖网船所捞到的虾所施加的限制,得出了美国养护海龟的措施大体上是不偏不倚的,因而认定其满足了“同限制国内生产一同实施”的条件。

(二) 域外管辖权/单边措施的有效性
鉴于环境保护的整体性、一体化特点,为了更有效的保护环境,一国采取的限制贸易措施很有可能波及至其管辖范围之外。一国能否用贸易限制的方式来保护在该国主权管辖范围外的环境事项,从GATT到现在的WTO始终是一个饱受争议而未获澄清的问题。第20条的例外条款能否域外适用,只能去相关案件的审理结果中寻求答案。
在1991年的第一金枪鱼案件中,专家组通过考察对20条B款的起草历史,认为该条的起草者们集中关注的是进口国主权范围内的为保障人类动植物生命或健康的卫生措施的使用,应限于有关国家的地域范围之内;同时还引用了1990年泰国香烟案中的结论,认为如果每一缔约方可单方确定其生命或健康保护政策,那么总协定将不再构成一个在所有缔约方间贸易的多边框架,可见专家组持绝对禁止的立场。在后续的1994年欧共体诉美国的第二金枪鱼案件中,专家组的态度有所不同。专家组认为并没有有效的理由支持GATT第20条只适用于缔约方领域内的可用竭资源的保护,但只能对其自己的国民和船舶强制实施域外管辖 。言下之意是20条可以适用域外环境保护,但只能对本国国民发生效力并强制其遵守,对其他国家则无效,不能强迫他们改变他们主权管辖下的政策。在这里,专家组运用了国际法属人管辖原则对20条的适用做了些许松动。遗憾的是,该案专家组在GATT全体会议上并未获得通过,因而也就不具备拘束力。
在WTO的第一龙虾海龟案中,上诉机构同样没有对于20 条的域外适用作出明确裁定,而是采取了一种灵活务实的方式,具体分析了该案中美国所采取措施的性质、实施方式等,指出了美国609条款在实施过程中存在的不合理及任意的歧视,避免了环境与贸易问题的直接交锋。报告中写道;我们没有宣布过第20条(g)项是否暗示管辖上的限制,若有的话其性质或范围。我们仅注意到,就本案所审理的特定情况而论,为第20条(g)项目的,在所涉的这些游动并濒危的海洋物种与美国之间有着足够的联结(nexus)” (报告第133段) 。也就是说,出口国生产加工的行为所威胁到的环境事项(可用竭资源、人类健康等)如果与进口国存在足够的联结时,进口国可以域外实施20条规定下的贸易限制措施。当然,何谓足够的联结,还需在争端解决机制的实践中加以确立。尽管对于域外效力,WTO没有明确答复,但是它却“透露”了一些与以往不同的“信息”,在某种程度上,可以被理解为是倾向于环境保护的“信息” 。这也是尽管美国败诉,却对上诉机构报告中体现出对于环境贸易措施的审查方式表示欢迎的原因。海龟案的判决也引起了不少成员国的担心和疑虑,认为它认可了单边环境行动的合法性,给一国采取单边贸易措施开了方便之门,这种忧虑不无道理。不过值得注意的是,在2000年的石棉案中,上诉机构首次肯认了非违反之诉也可以适用于环境贸易措施,也就是说,即使一国的单边贸易措施被认定符合WTO,受损方也可以基于WTO第23条第1款B提出非违反之诉,要求对其造成的贸易利益的伤害进行协商和赔偿,从而在一定程度上抑制成员国的单边环境行动的泛滥,相当于起到了一个安全阀的作用。目前这方面还未有案例出现,对非违反之诉在环境贸易关系领域中的适用我们将拭目以待。

(三) 国际法尤其是国际环境法规范在WTO内的效力

中华人民共和国个人所得税法实施条例(附英文)

国务院


中华人民共和国个人所得税法实施条例(附英文)

1994年1月28日,国务院

第一条 根据《中华人民共和国个人所得税法》(以下简称税法)的规定,制定本条例。
第二条 税法第一条第一款所说的在中国境内有住所的个人,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。
第三条 税法第一条第一款所说的在境内居住满一年,是指在一个纳税年度中在中国境内居住365日。临时离境的,不扣减日数。
前款所说的临时离境,是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
第四条 税法第一条第一款、第二款所说的从中国境内取得的所得,是指来源于中国境内的所得;所说的从中国境外取得的所得,是指来源于中国境外的所得。
第五条 下列所得,不论支付地点是否在中国境内,均为来源于中国境内的所得:
(一)因任职、受雇、履约等而在中国境内提供劳务取得的所得;
(二)将财产出租给承租人在中国境内使用而取得的所得;
(三)转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得;
(四)许可各种特许权在中国境内使用而取得的所得;
(五)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
第六条 在中国境内无住所,但是居住一年以上五年以下的个人,其来源于中国境外的所得,经主管税务机关批准,可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税;居住超过五年的个人,从第六年起,应当就其来源于中国境外的全部所得缴纳个人所得税。
第七条 在中国境内无住所,但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人,其来源于中国境内的所得,由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分,免予缴纳个人所得税。
第八条 税法第二条所说的各项个人所得的范围:
(一)工资、薪金所得,是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
(二)个体工商户的生产、经营所得,是指:
1.个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得;
2.个人经政府有关部门批准,取得执照,从事办学、医疗、咨询以及其他有偿服务活动取得的所得;
3.其他个人从事个体工商业生产、经营取得的所得;
4.上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
(三)对企事业单位的承包经营、承租经营所得,是指个人承包经营、承租经营以及转包、转租取得的所得,包括个人按月或者按次取得的工资、薪金性质的所得。
(四)劳务报酬所得,是指个人从事设计、装璜、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
(五)稿酬所得,是指个人因其作品以图书、报刊形式出版、发表而取得的所得。
(六)特许权使用费所得,是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得;提供著作权的使用权取得的所得,不包括稿酬所得。
(七)利息、股息、红利所得,是指个人拥有债权、股权而取得的利息、股息、红利所得。
(八)财产租赁所得,是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(九)财产转让所得,是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(十)偶然所得,是指个人得奖、中奖、中彩以及其他偶然性质的所得。
个人取得的所得,难以界定应纳税所得项目的,由主管税务机关确定。
第九条 对股票转让所得征收个人所得税的办法,由财政部另行制定,报国务院批准施行。
第十条 个人取得的应纳税所得,包括现金、实物和有价证券。所得为实物的,应当按照取得的凭证上所注明的价格计算应纳税所得额;无凭证的实物或者凭证上所注明的价格明显偏低的,由主管税务机关参照当地的市场价格核定应纳税所得额。所得为有价证券的,由主管税务机关根据票面价格和市场价格核定应纳税所得额。
第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高,是指个人一次取得劳务报酬,其应纳税所得额超过20000元。
对前款应纳税所得额超过20000元至50000元的部分,依照税法规定计算应纳税额后再按照应纳税额加征五成;超过50000元的部分,加征十成。
第十二条 税法第四条第二项所说的国债利息,是指个人持有中华人民共和国财政部发行的债券而取得的利息所得;所说的国家发行的金融债券利息,是指个人持有经国务院批准发行的金融债券而取得的利息所得。
第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴,是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。
第十四条 税法第四条第四项所说的福利费,是指根据国家有关规定,从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费;所说的救济金,是指国家民政部门支付给个人的生活困难补助费。
第十五条 税法第四条第八项所说的依照我国法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得,是指依照《中华人民共和国外交特权与豁免条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。
第十六条 税法第五条所说的减征个人所得税,其减征的幅度和期限由省、自治区、直辖市人民政府规定。
第十七条 税法第六条第一款第二项所说的成本、费用,是指纳税义务人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用;所说的损失,是指纳税义务人在生产、经营过程中发生的各项营业外支出。
从事生产、经营的纳税义务人未提供完整、准确的纳税资料,不能正确计算应纳税所得额的,由主管税务机关核定其应纳税所得额。
第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额,是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得;所说的减除必要费用,是指按月减除800元。
第十九条 税法第六条第一款第五项所说的财产原值,是指:
(一)有价证券,为买入价以及买入时按照规定交纳的有关费用;
(二)建筑物,为建造费或者购进价格以及其他有关费用;
(三)土地使用权,为取得土地使用权所支付的金额、开发土地的费用以及其他有关费用;
(四)机器设备、车船,为购进价格、运输费、安装费以及其他有关费用;
(五)其他财产,参照以上方法确定。
纳税义务人未提供完整、准确的财产原值凭证,不能正确计算财产原值的,由主管税务机关核定其财产原值。
第二十条 税法第六条第一款第五项所说的合理费用,是指卖出财产时按照规定支付的有关费用。
第二十一条 税法第六条第一款第四项、第六项所说的每次收入,是指:
(一)劳务报酬所得,属于一次性收入的,以取得该项收入为一次;属于同一项目连续性收入的,以一个月内取得的收入为一次。
(二)稿酬所得,以每次出版、发表取得的收入为一次。
(三)特许权使用费所得,以一项特许权的一次许可使用所取得的收入为一次。
(四)财产租赁所得,以一个月内取得的收入为一次。
(五)利息、股息、红利所得,以支付利息、股息、红利时取得的收入为一次。
(六)偶然所得,以每次取得该项收入为一次。
第二十二条 财产转让所得,按照一次转让财产的收入额减除财产原值和合理费用后的余额,计算纳税。
第二十三条 二个或者二个以上的个人共同取得同一项目收入的,应当对每个人取得的收入分别按照税法规定减除费用后计算纳税。
第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠,是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。
捐赠额未超过纳税义务人申报的应纳税所得额30%的部分,可以从其应纳税所得额中扣除。
第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得,是指在中国境外任职或者受雇而取得的工资、薪金所得。
第二十六条 税法第六条第三款所说的附加减除费用,是指每月在减除800元费用的基础上,再减除本条例第二十八条规定数额的费用。
第二十七条 税法第六条第三款所说的附加减除费用适用的范围,是指:
(一)在中国境内的外商投资企业和外国企业中工作的外籍人员;
(二)应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家;
(三)在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得的个人;
(四)财政部确定的其他人员。
第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。
第二十九条 华侨和香港、澳门、台湾同胞,参照本条例第二十六条、第二十七条、第二十八条的规定执行。
第三十条 在中国境内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,应当分别计算应纳税额。
第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额,是指纳税义务人从中国境外取得的所得,依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。
第三十二条 税法第七条所说的依照税法规定计算的应纳税额,是指纳税义务人从中国境外取得的所得,区别不同国家或者地区和不同应税项目,依照税法规定的费用减除标准和适用税率计算的应纳税额;同一国家或者地区内不同应税项目的应纳税额之和,为该国家或者地区的扣除限额。
纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额,低于依照前款规定计算出的该国家或者地区扣除限额的,应当在中国缴纳差额部分的税款;超过该国家或者地区扣除限额的,其超过部分不得在本纳税年度的应纳税额中扣除,但是可以在以后纳税年度的该国家或者地区扣除限额的余额中补扣。补扣期限最长不得超过五年。
第三十三条 纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时,应当提供境外税务机关填发的完税凭证原件。
第三十四条 扣缴义务人在向个人支付应税款项时,应当依照税法规定代扣税款,按时缴库,并专项记载备查。
前款所说的支付,包括现金支付、汇拨支付、转帐支付和以有价证券、实物以及其他形式的支付。
第三十五条 自行申报的纳税义务人,应当向取得所得的当地主管税务机关申报纳税。从中国境外取得所得,以及在中国境内二处或者二处以上取得所得的,可以由纳税义务人选择一地申报纳税;纳税义务人变更申报纳税地点的,应当经原主管税务机关批准。
第三十六条 自行申报的纳税义务人,在申报纳税时,其在中国境内已扣缴的税款,准予按照规定从应纳税额中扣除。
第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的,按项分别计算纳税。在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的,同项所得合并计算纳税。
第三十八条 税法第九条第二款所说的特定行业,是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。
第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式,是指本条例第三十八条所列的特定行业职工的工资、薪金所得应纳的税款,按月预缴,自年度终了之日起30日内,合计其全年工资、薪金所得,再按12个月平均并计算实际应纳的税款,多退少补。
第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库,是指在年终一次性取得承包经营、承租经营所得的纳税义务人,自取得收入之日起30日内将应纳的税款缴入国库。
第四十一条 依照税法第十条的规定,所得为外国货币的,应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价,折合成人民币计算应纳税所得额。依照税法规定,在年度终了后汇算清缴的,对已经按月或者按次预缴税款的外国货币所得,不再重新折算;对应当补缴税款的所得部分,按照上一纳税年度最后一日中国人民银行公布的外汇牌价,折合成人民币计算应纳税所得额。
第四十二条 税务机关按照税法第十一条的规定付给扣缴义务人手续费时,应当按月填开收入退还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。
第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样,由国家税务总局统一制定。
第四十四条 税法和本条例所说的纳税年度,自公历1月1日起至12月31日止。
第四十五条 1994纳税年度起,个人所得税依照税法以及本条例的规定计算征收。
第四十六条 本条例由财政部会同国家税务总局解释。
第四十七条 本条例自发布之日起施行。1987年8月8日国务院发布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。

REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA

(State Council: 28 January 1994)

Whole Doc.
Article 1
These Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
Article 2
For the Purposes of the first paragraph of Article 1 of the Tax Law,
the term "individuals who have domicile in China" shall mean individuals
who by reason of their permanent registered address, family or economic
interests, habitually reside in the People's Republic of China.
Article 3
For the purposes of the first paragraph of Article 1 of the Tax Law,
the term "have resided for one year or move in China" shall mean to have
resided within the People's Republic of China for 365 days in a Tax Year.
No deductions shall be made from that number of days for Temporary Trips
out of the People's Republic of China.
For the purposes of preceding paragraph, the term "Temporary Trips
out of the People's Republic of China" shall mean absence from the
People's Republic of China for not more than 30 days during a single trip,
or not more than a cumulative total of 90 days over a number of trips,
within the same Tax Year.
Article 4
For the purposes of the first and second paragraphs of Article 1 of
the Tax Law, the term "income derived from sources within China" shall
mean income the source of which is inside the People's Republic of China,
and the term "from sources outside China" shall mean income the source of
which is outside the People's Republic of China.
Article 5
The following income, whether the place of payment is inside the
People's Republic of China or not, shall be income derived from sources
inside the People's Republic of China.
(1) income from personal services provided inside the People's
Republic of China because of the tenure of an office, employment, the
performance of a contract, etc.;
(2) income from the lease of property to a lessee for use inside the
People's Republic of China;
(3) income from the assignment of property such as buildings, land
use rights, etc. inside the People's Republic of China or the assignment
inside the People's Republic of China of any other property;
(4) Income from the licensing for use inside the People's Republic of
China of any kind of licensing rights;
(5) income from interest, dividends and extra dividends derived from
companies, enterprises and other economic organizations or individuals
inside the People's Republic of China.
Article 6
For income derived from sources outside the People's Republic of
China of individuals not domiciled in the People's Republic of China, but
resident for more than one year and less than five years, subject to the
approval of the tax authorities-in-charge, individual income tax may be
paid on only that part which was paid by companies, enterprises or other
economic organizations or individuals which are inside the People's
Republic of China. Individuals who reside for more than five years shall,
commencing from the sixth year, pay individual income tax on the whole
amount of income derived from sources outside the People's Republic of
China.
Article 7
For individuals who are not domiciled in the People's Republic of
China, but who reside inside the People's Republic of China consecutively
or accumulatively for not more than 90 days in any one Tax Year, their
income derived from sources inside the People's Republic of China which is
paid by an employer outside the People's Republic of China, and which is
not borne by the employer's establishment or business place within the
People's Republic of China, shall be exempt from individual income tax.
Article 8
The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as set forth below;
(1) The term "income from wages and salaries" shall mean wages,
salaries, bonuses, year-end extras, profit shares, subsidies, allowances
and other income related to the tenure of an office or employment that is
derived by individuals by virtue of the tenure of an office or employment.
(2) The term "income from production or business operation derived by
individual industrial and commercial households" shall mean the following:
(a) income derived by individual industrial and commercial households
from engagement in industry, handicrafts, construction, transportation,
commerce, the food and beverage industry, the service industry, the repair
industry and production and business in other industries;
(b) income derived by individuals from engagement, with approval from
the relevant government authorities and after having obtained licenses, in
the provision of educational. medical, advisory and other services
activities for consideration;
(c) other income derived by individuals from engagement in individual
industrial and commercial production and business;
(d) all taxable income related to production and business of the
above individual industrial and commercial households and individuals.
(3) The term "income from contracted or leased operation of
enterprises or institutions" shall mean income derived by individuals from
contracted or leased operations, or from assigning such contracts or
leases, including income of a wage or salary nature derived by individuals
on a monthly basis or from time to time.
(4) The term "income from remuneration for personal services" shall
mean income derived by individuals from engagement in design, decoration,
installation, drafting, laboratory testing, other testing, medical
treatment, legal accounting, advisory, lecturing, news, broadcasting,
translation, proofreading, painting and calligraphic, carving, moving
picture and television, sound recording, video recording, show,
performance, advertising, exhibition and technical services, introduction
services, brokerage services, agency services and other personal services.
(5) The term "income from author's remuneration" shall mean income
derived by individuals by virtue of the publication of their works in
books, newspapers and periodicals.
(6) The term "income from royalties" shall mean income derived by
individuals from provision of the right to use patent rights, trademark
rights, copyrights, non-patented technology and other licensing rights,
Income from provision of the fight to use copyrights shall not include
income from author's remuneration.
(7) The term "income from interest, dividends and extra dividends"
shall mean income from interest, dividends and extra dividends that is
derived by individuals by virtue of their possession of creditor's rights
and share rights.
(8) The term "income from lease of property" shall mean income
derived by individuals from the lease of buildings, land use rights,
machinery, equipment, means of transportation and other property.
(9) The term "income from transfer of properly" shall mean income
derived by individuals from the assignment of negotiable securities, share
rights, structures, land use rights, machinery, equipment, means of
transportation and other property.
(10) The term "contingent income" shall mean income derived by
individuals from winning awards, prizes and lotteries and other income of
an occasional nature.
Income derived by individuals for which the taxable category is
difficult to determine shall be decided upon by the tax
authorities-in-charge.
Article 9
Measures for the levy and collection if individual income tax on
income from the transfer of shares shall be separately formulated by the
Ministry of Finance and implemented upon approval by the State Council.
Article 10
Taxable income derived by individuals shall include cash, physical
objects and negotiable securities. If the income is in the form of
physical objects, the amount of taxable income shall be determined
according to the price specified on the voucher obtained. If there is no
receipt for the physical objects or if the price specified on the voucher
is obviously on the low side, the tax authorities-in-charge shall
determine the amount of taxable income by reference to the local market
price, If the income is in the form of negotiable securities, the amount
of taxable income shall be determined by the tax authorities-in-charge
according to the face value and the market price.
Article 11
For the purposes of item (4) of Article 3 of the Tax Law, the phrase
"a specific payment of income from remuneration for personal service is
excessively high" shall mean a payment received as remuneration for
personal service with an amount of taxable income exceeding RMB 20000.
That part of taxable income as mentioned in the preceding paragraph
which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the
amount of tax payable is calculated in accordance with the Tax Law. be
subject to an additional levy at the rate of 50 percent of the amount of
tax payable. That part which exceeds RMB 50000 shall be subject to an
additional levy at the rate of 100 percent of tax payable.
Article 12
For the purposes of item (2) of Article 4 of the Tax Law, the term
"interest on national debt obligations" shall mean interest income derived
by individuals by virtue of holding bonds issued by the Ministry of
Finance of the People's Republic of China, and the term "interest on
financial debentures issued by the state" shall mean interest income
derived by individuals by viture of holding financial bonds issued with
State Council approval.
Article 13
For the purposes of item (3) of Article 4 of the Tax Law, the term
"subsidies and allowances paid in accordance with uniform regulations of
the state" shall mean special government subsidies issued in accordance
with State Council regulations and allowances and subsidies that are
exempt from individual income tax by State Council regulations.
Article 14
For the purposes of item (4) of Article 4 of the Tax Law, the term
"welfare benefits" shall mean cost-of-living subsidies paid to individuals
according to relevant state regulations out of the welfare benefits or
labor union funds allocated by enterprises, institutions, government
agencies and social organizations, and the term "relief payments" shall
mean hardship subsidies paid to individuals by civil affairs authorities
of the state.
Article 15
For the purposes of item (8) of Article 4 of the Tax Law, the "income
derived by the diplomatic agents, consular officers and other personnel
who are exempt from tax under the provisions of the relevant Laws of
China" shall mean income that is tax-exempt under the Regulations of the
People's Republic of China Concerning Diplomatic Privileges and Immunities
and the Regulations of the People's Republic of China concerning Consular
Privileges and Immunities.
Article 16
The ranges and periods of the reductions in individual income tax
referred to in Article 5 of the Tax Law shall be stipulated by the
People's Governments of the provinces, autonomous regions and
municipalities directly under the central government.
Article 17
For the purposes of item (2) of the first paragraph of Article 6 of
the Tax Law, the terms "costs" and "expenses" shall mean all direct
expenditures, indirect expenses allocated as costs, as well as marketing
expenses, administrative expenses and financial expenses incurred by
taxpayers while engaging in production and business, and the term "losses"
shall mean all non-operating expenditures incurred by taxpayers in the
course of production and business.
If a taxpayer engaging in production or business fails to provide
complete and accurate tax information and is unable to correctly calculate
the amount of taxable income, his amount of taxable income shall be
determined by the tax authorities-in-charge.
Article 18
For the purposes of item (3) of the first paragraph of Article 6 of
the Tax Law, the term "the gross income in a tax year" shall mean the
share of the operating profit or the income of a wage or salary nature
derived by the taxpayer according to the contract for the contracted or
leased operation and the term "deduction of necessary expenses" shall mean
a monthly deduction of RMB 800.
Article 19
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "the original value of the property" shall mean:
(1) in the case of negotiable securities, the price for which they
were purchased and related expenses paid according to regulations at the
time of purchase;
(2) in the case of buildings, the construction expenses or purchase
price, and other related expenses;
(3) in the case of land use rights, amount paid to acquire the land
use rights, land development expenses and other related expenses;
(4) in the case of machinery, equipment, vehicles and vessels, the
purchase, freight, installation expenses and other related expenses;
(5) in the case of other property, the original value shall be
determined by reference of the above methods.
If a taxpayer fails to provide complete and accurate vouchers
concerning the original value of the property and is unable to correctly
calculate the original value of the property, the original value of the
property shall be determined by the tax authorities-in-charge.
Article 20
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "reasonable expenses" shall mean relevant expenses
paid in accordance with regulations at the time of sale.
Article 21
For the purposes of items (4) and (6) of the first paragraph of
Article 6 of the Tax Law, the term "each payment" shall mean:
(1) in the case of income from remuneration for personal services,
the amount, if the income is derived in a lump sum, of that lump sum; and,
if the income is of a continuing nature and pertains to the same project,
the income derived during one month;
(2) in the case of income from author's remuneration, the income
derived on each instance of publication;
(3) in the case of income from royalties, the income derived from
each instance of licensing a licensing right;
(4) in the ease of income from the lease of property, the income
derived during one month;
(5) in the case of income from interest, dividends and extra
dividends, the income derived each time interest, dividends or extra
dividends are paid;
(6) in the case of contingent income, each payment of such income
obtained.
Article 22
Tax on income from the assignment of property shall be calculated and
paid on the proceeds of a single assignment of property less the original
value of the property and reasonable expenses.
Article 23
If the same item of income is derived by two or more individuals, tax
thereon shall be calculated and paid separately on the income derived by
each individual after the deduction of expenses respectively in accordance
with the Tax Law.
Article 24
For the purposes of the second paragraph of Article 6 of the Tax Law,
the term "individual income donated to educational and other public
welfare undertakings" refers to the donation by individuals of their
income to educational and other public welfare undertakings, and to areas
suffering from serious natural disasters or poverty, through social
organizations or government agencies in the People's Republic of China.
That part of the amount of donations which does not exceed 30 percent
of the amount of taxable income declared by the taxpayer may be deducted
from his amount of taxable income.
Article 25
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "income from wages and salaries from sources outside China" shall
mean income from wages and salaries derived from the tenure of an office
or employment outside the People's Republic of China.
Article 26
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term: "additional deductions for expenses" shall mean a monthly
deduction for expenses in the amount specified in Article 28 hereof in
addition to the deduction for expenses of RMB 800.
Article 27
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "the scope of applicability of such additional deductions for
expenses" shall mean:
(1) foreign nationals working in foreign investment enterprises and
foreign enterprises in the People's Republic of China;
(2) foreign experts hired to work in enterprises, institutions,
social organizations and government agencies in the People's Republic of
China;
(3) individuals who are domiciled in the People's Republic of China
and derive income from wages and salaries by virtue of their tenure of an
office or employment outside the People's Republic of China; and
(4) other personal as determined by the Ministry of Finance.
Article 28
The standard for the additional deductions for expenses mentioned in
the third paragraph of Article 6 of the Tax Law shall be RMB 3200.
Article 29
Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be
treated by reference to Article 26, 27 and 28 hereof.
Article 30
Individuals who are domiciled in the People's Republic of China, or
who are not domiciled but have resided in the People's Republic of China
for at least one year shall calculate the amounts of tax payable for
income derived from sources within and outside the People's Republic of
China separately.
Article 31
For the purposes of Article 7 of the Tax Law, the term "income tax
paid to foreign authorities" shall mean the amount of income tax payable,
and actually paid, on income derived by a taxpayer from sources outside
the People's Republic of China, according to the laws of the country or
region from which that income was derived.
Article 32
For the purposes of Article 7 of the Tax Law, the term "the amount of
tax otherwise payable under this Law" shall mean the amount of tax payable
on income derived by a taxpayer from sources outside the People's Republic
of China, computed separately for each different country or region and for
each different income category, in accordance with the standards for the
deduction of expenses and the applicable tax rates stipulated in the Tax
Law. The sum of the amounts of tax payable in the different income
categories within the same country or region shall be the limit for
deductions for that country or region.
If the actual amount of individual income tax paid by a taxpayer in a
country or region outside the People's Republic of China is less than the
limit for deductions for that country or region computed in accordance
with the provisions of the preceding paragraph, the balance shall be paid
in the People's Republic of China. If the amount exceeds the limit for
deductions for that country or areas, the excess portion may not be
deducted from the amount of tax payable for that Tax Year; however, such
excess portion may be deducted from any unused portion of the limit for
deductions for that country or region during subsequent Tax Years, for a
maximum period of five years.
Article 33
When taxpayers apply for approval to deduct the amounts of individual
income tax paid outside the People's Republic of China in accordance with
Article 7 of the Tax Law, they shall provide the original tax payment
receipts issued by the tax authorities outside the People's Republic of
China.
Article 34
When withholding agents make taxable payments to individuals, they
shall withhold tax in accordance with the Tax Law, pay the tax over to the
treasury in a timely manner, and keep special records for future
inspection.
For the purposes of the preceding paragraph, the term "payments"
shall include payments in cash, payments by remittance, payments by
account transfer, and payments in the form of negotiable securities,
physical objects and other forms.
Article 35
Taxpayers who personally file tax returns shall file the returns with
and pay tax to the tax authorities-in-charge of the place where their
income is derived. Taxpayers who derive income from sources outside the
People's Republic of China, or who derive income in two or more places
inside the People's Republic of China, may select one place in which to
file tax returns and pay tax. Taxpayers who wish to change the location in
which they file tax returns and pay tax shall obtain the approval of the
original tax authorities-in-charge.
Article 36
When taxpayers who personally file tax returns file their returns,
tax payments that have been withheld inside the People's Republic of China
may be deducted from the amount of tax payable, in accordance with
relevant regulations.
Article 37
Taxpayers who concurrently derive income under two or more of the
categories listed in Article 2 of the Tax Law shall compute and pay tax
separately for each category. Taxpayers who derive income under items
(1), (2) or (3) of Article 2 of the Tax Law in two or more places inside
the People's Republic of China shall combine the income under the same
category for the computation and payment of tax.
Article 38
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "specified industries" shall mean the excavation industry,
ocean-shipping industry, deepsea fishing industry and other industries as
determined by the Ministry of Finance.
Article 39
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "tax computed on an annual basis and paid in advance in monthly
installments" shall mean the monthly prepayment of the tax payable on the
income from wages and salaries of staff and workers in the specified
industries listed in Article 38 hereof, and the computation of the actual
tax payment due, within 30 days from the last day of the year, by
averaging over 12 months the total wages and salary income for the whole
year, at which time excess payments shall be refunded and deficiencies
shall be made good.
Article 40
For the purposes of the fourth paragraph of Article 9 of the Tax Law,
the phrase "the tax shall be paid into the state treasury within 30 days
after the end of each tax year" shall mean that taxpayers who derive their
income from contracted or leased operation of enterprises in a lump sum
payment at the end of the year, shall pay the tax payable thereon into the
State treasury within 30 days of the date on which the income is derived.
Article 41
In accordance with Article 10 of the Tax Law, foreign currency income
shall be converted into Renminbi for the computation of the amount of
taxable income at the exchange rate published by the People's Bank of
China on the last day of the month preceding that in which the tax payment
receipt is issued. At the time of the annual settlement after the end of
the year in accordance with the Tax Law, the amounts of foreign currency
income on which tax has been prepaid on a monthly basis or each time the
income was derived shall not be converted again. As for the portion of
income the tax on which is to be made up, the amount of taxable income
shall be computed by converting such portion of income into Renminbi
according to the exchange rate published by the People's Bank of China on
the last day of the preceding Tax Year.
Article 42
When tax authorities pay commissions to withholding agents in
accordance with Article 11 of the Tax Law, they shall issue to the
withholding agents monthly refund certificate, on the strength of which
the withholding agent shall carry out treasury refund procedures with
designated banks.
Article 43
The models for individual income tax returns, individual income tax
withholding returns and individual income tax payment receipts shall be
formulated by the State Administration of Taxation in a unified manner.

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