遵义市殡葬管理办法
贵州省遵义市人民政府
遵义市殡葬管理办法
发文机构：遵义市人民政府
发文日期：2000-12-25
实施日期：2000-12-25
遵义市人民政府令第22号
《遵义市殡葬管理办法》已经2000 年12月25日市人民政府第34次常务会议通过，现予发布，自发布之日起施行。
市长:傅传耀
二OOO年十二月二十五日
遵义市殡葬管理办法
第一章 总 则
第一条 为加强殡葬管理，推进殡葬改革，规范丧葬活动，促进社会主义精神文明建设，根据国务院《殡葬管理条例》及有关法律法规，结合我市实际，制定本办法。
第二条 本办法适用于本市行政区域内的丧葬活动及殡葬管理工作。
第三条 殡葬管理应坚持积极地、有步骤地实行火葬，改革土葬，节约殡葬用地，革除丧葬陋俗，提倡文明节俭办丧事的方针。
第四条 各级人民政府应当加强对殡葬工作的领导，将殡葬改革纳入国民经济和社会发展计划。
第五条 市民政部门是全市殡葬行政主管部门，负责全市殡葬管理工作。各县、区（市）民政部门负责本行政区域内的殡葬管理工作。各县、区（市）民政部门所属殡葬管理处（所）负责殡葬管理的日常工作。
公安、工商、国土、林业、卫生、物价、建设、环保、规划等部门应按照各自的职责协助民政部门做好殡葬管理工作。
第六条 机关、团体、企事业单位和居（村）民委员会负责本单位、本辖区的殡葬改革宣传教育工作，引导公民科学、文明节俭办丧事。
第七条 本市实行火葬的区域为：红花岗区和遵义经济技术开发区，遵义县、绥阳县和赤水市的城区以及其他距离火葬场50公里范围内的区域;提倡桐梓县城推行火葬。其他县（市）的城区应创造条件逐步实行火葬。
第二章 丧事活动管理
第八条 区内的人员死亡，其遗体均实行火化，骨灰应寄存骨灰堂或葬于公墓。提倡抛撒等文明节俭的多样化方式处理骨灰。严禁将遗体埋葬或将骨灰入棺土葬。
第九条 区所在地的县（市）人民政府应当合理规划土葬用地。已建立公墓或公益性墓地的，应将遗体（或骨灰）葬入公墓或公益性墓地。未建立公墓或公益性墓地的，遗体应在政府划定的荒山、瘠地埋葬，并推行深埋不留坟头。
第十条 行政区域内所有人员（含外来人员）在火葬区内死亡后，其亲属或所在单位应在12小时内通知殡仪馆、火葬场或殡仪服务站接运遗体。任何单位和个人都不得以任何方式或借口将遗体外运。有殡仪馆、火葬场或殡仪服务站的城区，不得在医院内设置悼念场所进行悼念活动，医院太平间只能暂时存放在医院死亡的遗体，停放时间一般不得超过12小时。因特殊情况需要将遗体运出火葬区，必须经县级以上民政部门批准。
第十一条 遗体的运送、防腐、整容、冷藏及火化由殡仪馆、火葬场或殡仪服务站承办。未经民政部门批准，任何单位和个人不得从事经营性殡葬服务。
第十二条 运送、火化正常死亡者，需提交卫生部门规定的医疗机构出具的死亡证明或所在地居（村）民委员会出具的死亡证明；非正常死亡者和无名尸体，需提供县级以上的公安、司法部门出具的死亡证明。
因患传染病死亡的，按照《中华人民共和国传染病防治法》的有关规定处理。
第十三条 医疗教学、科研等单位需要利用遗体进行教学、科研以及自愿捐献遗体供教学、科研的，使用遗体的单位和死者亲属应先到公证机关进行公证，然后到民政部门办理手续。
第十四条 正常死亡的遗体在殡仪馆、火葬场或殡仪服务站保存期限不得超过3日，特殊情况须延长保存期限的，应经民政部门批准。
第十五条 城区治丧悼念活动必须在殡仪馆、火葬场或殡仪服务站进行，禁止在其他场所停尸治丧。
第十六条 禁止在殡仪活动中进行封建迷信活动。悼念活动不得妨碍公共秩序、影响公共卫生和危害公共安全，不得侵害他人合法权益。信教群众在丧事活动中举行的宗教仪式，应在县级以上人民政府批准的宗教活动场所进行。
第三章 殡葬设施管理
第十七条 各级人民政府应根据本行政区域的殡葬工作规划，把殡葬服务设施建设列入同级城乡建设规划和基本建设计划。
第十八条 全市殡葬设施的规划、布局、数量由市民政部门提出方案，报市人民政府审批。
第十九条 建设殡葬设施按下列程序报批：
（一）建设公墓，由市、县（市）民政部门审核同意,并会同规划、国土部门办理相关手续后，报省民政部门审批；
（二）建设殡仪馆、火葬场，由市、县（市）民政部门提出方案，报同级人民政府审批；
（三）建设殡仪服务站、骨灰堂（含骨灰陵塔），由市、县（市）民政部门审批；
（四）农村为村民设置公益性墓地，由乡（镇）人民政府审核同意后，报县级民政部门审批。
红花岗区和遵义经济技术开发区内的村民设置公益性墓地由市民政部门审批。
第二十条 任何单位和个人未经批准，不得擅自兴建殡葬设施。禁止建立或恢复宗族墓地。建立公墓的地区，禁止在公墓以外建墓立碑。
第二十一条 农村公益性墓地、骨灰堂不得从事经营性活动，不得为村民以外的其他人员提供墓穴用地和存放骨灰。
禁止转让、买卖墓地和骨灰存放格位。
第二十二条 禁止在下列地区建造坟墓：
（一）林地、基本农田保护区范围内的耕地；
（二）城市公园、自然保护区、风景名胜区和文物保护区；
（三）水库及河流堤坝附近和饮用水源保护区；
（四）铁路、公路主干线两侧。
前款规定区域内现有的坟墓，除受国家保护的具有历史、艺术、科学价值的墓地予以保留外，其他均应限期迁移或者深埋不留坟头。
第二十三条 严格限制墓穴占地面积和使用年限。火葬区埋葬骨灰的单人墓和双人合葬墓墓穴占地面积不得超过１平方米；土葬区埋葬遗体的单人墓墓穴占地面积不得超过４平方米，双人合葬墓墓穴占地面积不得超过６平方米。墓穴使用期限不得超过三十年，逾期墓主应重新办理手续。
第二十四条 殡葬服务单位应当加强对殡葬服务设施的管理，保持服务场所设施的整洁完好，防止环境污染。
殡仪服务人员应遵守职业道德，严格执行操作规程，实行规范、文明服务，不得利用工作之便索取财物，刁难死者亲属。
第二十五条 殡葬服务收费项目及收费标准应严格按财政、物价部门的规定执行，收取的费用纳入财政专户，实行收支两条线管理。
第二十六条 民政部门殡葬服务机构开展的殡葬服务性业务免征营业税。
第四章 殡葬用品管理
第二十七条 生产、销售殡葬用品，必须先向县级民政部门提出书面申请，经批准同意并到工商行政管理部门办理有关手续后，方能生产或销售。任何单位和个人不得在规定的生产、销售场所以外的地方从事殡葬用品生产、销售活动。
第二十八条 禁止生产、销售封建迷信殡葬用品。禁止在火葬区生产、销售棺材等土葬用品。
第五章 罚 则
第二十九条 未经批准，擅自兴建殡葬设施的，由民政部门会同建设、国土部门予以取缔，责令恢复原状，没收违法所得，可以并处违法所得1倍以上3倍以下的罚款。
第三十条 墓穴占地面积超过规定标准的，由民政部门责令限期改正，没收经营者违法所得，可以并处违法所得1倍以上3倍以下的罚款。
第三十一条 将应当火化的遗体土葬，或者在公墓和农村的公益性墓地以外的其他地方埋葬遗体、建造坟墓的，由民政部门责令限期改正；拒不改正的，可以强制执行。
第三十二条 办理丧事活动妨害公共秩序、危害公共安全、侵害他人合法权益的，由民政部门予以制止；构成违反治安管理行为的，由公安机关依法给予治安管理处罚；构成犯罪的，依法追究刑事责任。
第三十三条 制造、销售封建迷信殡葬用品的，由民政部门会同工商行政管理部门予以没收，可以并处制造、销售金额1倍以上3倍以下的罚款。
第三十四条 殡仪服务人员利用工作之便索取财物的，由民政部门责令退赔并视情节轻重给予行政处分；构成犯罪的，依法追究刑事责任。
第六章 附 则
第三十五条 香港和澳门特别行政区居民、台湾同胞、华侨以及外国人死亡，要求在本市安葬的，按国家有关规定办理。
第三十六条 本办法由市人民政府法制机构负责解释。
第三十七条 本办法自发布之日起施行。
中华人民共和国外国企业所得税法施行细则(附英文)
财政部
中华人民共和国外国企业所得税法施行细则(附英文)
财政部
（一九八二年二月十七日国务院批准）
第一条 本细则依据《中华人民共和国外国企业所得税法》（以下简称税法）第十八条的规定制定。
第二条 税法第一条所说的设立机构，是指外国企业在中国境内设有从事生产、经营的机构、场所或营业代理人。
前款所说的机构、场所，主要包括管理机构、分支机构、代表机构和工厂、开采自然资源的场所以及承包建筑、安装、装配、勘探等工程的场所。
第三条 外国企业同中国企业合作生产、合作经营，除另有规定者外，合作双方应当分别缴纳所得税。
第四条 税法第一条所说的生产、经营所得，是指外国企业从事工、矿、交通运输、农、林、牧、渔、饲养、商业、服务以及其它行业的生产、经营所得。
税法第一条所说的其它所得，是指股息、利息所得，出租或者出售财产所得，转让专利权、专有技术、商标权、版权等项所得，以及其它营业外收益。
第五条 税法第四条所说征收地方所得税的应纳税的所得额，与税法第三条所说的应纳税的所得额相同，都是按照本细则第九条所列公式计算出来的所得额。
第六条 税法第四条第二款所说生产规模小、利润低的企业，是指全年所得额在一百万元以下的外国企业。
第七条 税法第五条所说的利润率低的企业，包括深井开采煤矿资源、利润率低的外国企业。
第八条 外国企业所得税的纳税年度，指公历每年一月一日起，至十二月三十一日止。
外国企业按照前款规定的纳税年度计算有困难的，可以提出申请，报当地税务机关批准后，采用本企业满十二个月的会计年度计算纳税。
第九条 应纳税所得额的计算公式如下：
一、工业：
1．本期生产成本＝本期生产耗用的直接材料＋直接工资＋制造费用
2．本期产品成本＝本期生产成本＋期初半成品、在产品盘存＿期末半成品、在产品盘存
3．产品销售成本＝本期产品成本＋期初产品盘存＿期末产品盘存
4．产品销售净额＝产品销售总额＿（销货退回＋销货折让）
5．产品销售利润＝产品销售净额＿产品销售成本＿产品销售税金＿（销售费用＋管理费用）
6．应纳税所得额＝产品销售利润＋其它业务利润＋营业外收入＿营业外支出
二、商业：
1．销货净额＝销货总额＿（销货退回＋销货折让）
2．销货成本＝期初商品盘存＋［本期进货＿（进货退出＋进货折让）＋进货费用］＿期末商品盘存
3．销货利润＝销货净额＿销货成本＿销货税金＿（销货费用＋管理费用）
4．应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
三、服务业：
1．业务收入净额＝业务收入总额＿（业务收入税金＋营业支出＋管理费用）
2．应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
四、其它行业：参照以上公式计算。
第十条 下列各项，在计算应纳税所得额时，不得列为成本、费用或损失：
一、机器设备、建筑设施等固定资产的购置、建造支出；
二、购进各项无形资产的支出；
三、资本的利息；
四、所得税税款和地方所得税税款；
五、违法经营的罚金和被没收财物的损失；
六、各项税收的滞纳金和罚款；
七、风、水、火等灾害损失有保险赔款部分；
八、用于中国境内公益、救济性质以外的捐赠款；
九、支付给总机构的特许权使用费；
十、与生产、经营业务无关的其他支出。
第十一条 外国企业支付给总机构同本企业生产、经营有关的合理的管理费，以及支付给总机构直接提供服务所发生的实际费用，应当提供总机构的证明文件和单据凭证，并附有注册会计师签证的会计报告，经企业所在地的税务机关审核同意后，可以列支。外国企业同中国企业合作生
产、合作经营，在合同中订有摊销总机构管理费的协议，经当地税务机关审核认可的，可以按照合同确定的方法列支。
第十二条 外国企业支付的借款利息，应当提供借款付息的证明文件，经当地税务机关审核，属于正常借款的，准予按合理的利率列支。
第十三条 外国企业用于同生产、经营业务有关的合理的交际应酬费，应当提供确实的记录或单据凭证，分别在下列限度内，准予作为费用列支：
一、全年销货净额在一千五百万元以下的，其交际应酬费不得超过销货净额的千分之三；全年销货净额超过一千五百万元的，其超过部分的交际应酬费，不得超过该部分销货净额的千分之一。
二、全年业务收入总额在五百万元以下的，其交际应酬费不得超过业务收入总额的千分之十；全年业务收入总额超过五百万元的，其超过部分的交际应酬费，不得超过该部分业务收入总额的千分之三。
第十四条 外国企业在用的固定资产，应当按期逐年计算折旧。固定资产是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其它与生产经营有关的设备等。不属于生产、经营主要设备的物品，单位价值在五百元以下，使用期限又较短的，可以按实际使用数列为费用。
第十五条 固定资产的计价，应当以原价为准。
外国企业同中国企业在合作生产、合作经营中，作为投资的固定资产，以合作各方议定的价格作为原价。
购进的固定资产，以进价加运费、安装费和使用前所发生的有关费用作为原价。
自制、自建的固定资产，以制造、建造过程中所发生的实际支出作为原价。
从国外运进自有已经使用过的固定资产，应当提供该项资产的原价和已使用年数的证明以及有关的市场价格资料，重新按质估价。不能提供确实证明的，由企业估价，报当地税务机关按质核定其价格。
第十六条 固定资产应当从投入使用的月份起计算折旧。年度中间停止使用的固定资产，应当自停用月份的次月起，停止计算折旧。
从事开采海洋石油资源的企业，在开发阶段的投资，以油（气）田为单位，全部累计作为资本支出，从本油（气）田开始商业性生产的月份起计算折旧。
第十七条 固定资产的折旧，应当先估计残值，从固定资产原价中减除，残值以原价的百分之十为原则；对于需要少留或不留残值的，应当报经当地税务机关批准；采用综合计算折旧的，可以不留残值。
固定资产的折旧，一般应当采用直线法平均计算。
第十八条 各类固定资产，计算折旧的年限如下：
一、房屋、建筑物，最短年限为二十年；
二、火车、轮船、机器设备和其它生产设备，最短年限为十年；
三、电子设备和火车、轮船以外的运输工具以及与生产经营业务有关的器具、工具、家具等，最短年限为五年。
外国企业由于特殊原因，需要加速折旧或改变折旧方法的，可以提出申请，经当地税务机关审核后，逐级上报财政部批准。
从事开采海洋石油资源的企业，在开发阶段及其以后的投资所形成的各类固定资产，可以综合计算折旧。折旧的年限，不得少于六年。
从事开采煤矿资源的企业，比照适用前款的规定。
第十九条 固定资产在使用过程中，因扩充、更换、翻修和技术改造而增加价值，并延长了使用年限的，所发生的支出，应当作为资本支出，不得列为费用。
固定资产提取折旧足额后仍可继续使用的，不再计算折旧。
第二十条 转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。
第二十一条 外国企业受让专利权、专有技术、商标权、版权、场地使用权和其它特许权等无形资产，按照合理的价格所支付的金额，从开始使用的月份起，分期摊销。
外国企业同中国企业在合作生产、合作经营中，作为投资的前款无形资产，可以按照协议、合同规定的金额，从开始使用的月份起，分期摊销。
前两款无形资产在受让时或者作为投资时规定有使用期限的，可以按照规定期限分期摊销；没有规定使用期限的，摊销期限不得少于十年。
第二十二条 外国企业在筹办期间所发生的费用，应当在开始生产、经营后，分期摊销。摊销期限不得少于五年。
从事开采海洋石油资源的企业所发生的合理的勘探费用，可以在已经开始商业性生产的油（气）田收入中分期摊销。摊销期限不得少于一年。
第二十三条 商品、原材料、在产品、半成品、产成品和副产品等的盘存，应当按照成本价计算。计算方法，可以在先进先出、移动平均和加权平均等方法中，由企业选用一种。需要变更计算方法的，应当报经当地税务机关批准。
第二十四条 外国企业不能提供准确的成本、费用凭证，不能正确计算应纳税所得额的，由当地税务机关按其销货净额或业务收入总额，参照同行业或类似行业的利润水平，核定其利润率，计算应纳税的所得额。
外国企业承包勘探、开发海洋石油资源的工程作业，按其承包收入总额核定利润率，计算应纳税的所得额。
第二十五条 外国的航空、海运企业从事国际运输业务，都以其在中国境内装载客货收入总额的百分之五为应纳税的所得额。
第二十六条 外国企业同中国企业合作生产，采取产品分成方式的，分得产品时，即为取得收入，按照卖给第三方的销售价格或参照当时的市场价格计算收入额。
从事合作开采海洋石油资源的外国企业，在分得原油时即为取得收入，按参照国际市场同类品质的原油价进行定期调整的价格，计算收入额。
第二十七条 税法第十一条所说的来源于中国的股息、利息、租金、特许权使用费和其它所得，解释如下：
股息，是指从中国境内企业取得的股息或分享的利润；
利息，是指从中国境内取得的存款、贷款的利息；购买各种债券的利息以及垫付款、延期付款等项的利息；
租金，是指将财产租给中国境内租用者而取得的租金；
特许权使用费，是指提供在中国境内使用的各种专利权、专有技术、版权、商标权等而取得的收入；
其它所得，是指上述各项所得以外，经财政部确定征税的所得。
第二十八条 前条所说来源于中国的股息、利息、租金、特许权使用费和其它所得，除另有规定者外，都按照收入全额计算应纳税额，税款由支付单位在每次支付的款额中扣缴。
第二十九条 税法第十一条所说国际金融组织，是指联合国所属国际货币基金组织、世界银行、国际开发协会、农业发展基金组织等金融机构；所说优惠利率，是指比国际金融市场一般利率至少低百分之十的利率。
第三十条 税法第十一条所说的中国国家银行，包括中国人民银行、中国银行、中国农业银行、中国人民建设银行、中国投资银行和经国务院批准的对外经营外汇存放款信贷业务的国际信托投资公司等。
第三十一条 税法第十一条第四款所说的存款利息所得，不包括外国银行在中国国家银行按照低于国际金融市场利率的存款所取得的利息。低于国际金融市场利率的存款利息所得，免征所得税。
第三十二条 税法第十一条所说支付的款额，包括现金支付、汇拨支付、转帐支付的金额，以及用有价证券、实物支付时折算的金额。
第三十三条 税法第七条规定的分季预缴所得税额，可以按照实际计算的季度利润额预缴，也可以按照本年度计划利润额或上年度所得额计算的应纳税额的四分之一预缴。
第三十四条 外国企业营业不满一年的，按照实际营业期间的所得额，适用税法所规定的税率，计算缴纳所得税。
第三十五条 外国企业的开业、停业，应当分别在开业后或停业前三十天内，按照税法第十条的规定，向当地税务机关办理开业或停业的税务登记。
第三十六条 外国企业在纳税年度内无论盈利或亏损，都应当按照规定期限，向当地税务机关报送所得税申报表和会计决算报表；除另有规定者外，还应当附送在中华人民共和国登记的注册会计师的查帐报告。
第三十七条 外国企业如遇特殊原因，不能按照规定期限报送纳税申报表时，应当在报送期限内提出申请，经当地税务机关批准，可以适当延长，并相应延长汇算清缴的期限。缴纳税款期限和报送报表期限的最后一日，如遇公休假日，可以顺延。
第三十八条 外国企业的财务收支以实行权责发生制为原则。各项会计记录必须正确、完整，都应当有合法的凭证作为记帐依据。
第三十九条 外国企业所用会计凭证、帐簿和报表，应当使用中国文字记载，也可以使用中、外两种文字。
会计凭证、帐簿和报表，至少保存十五年。
第四十条 外国企业的销货发票和营业收款凭证，应当报经当地税务机关批准后，方可使用。
第四十一条 税务机关派出人员，对企业的财务、会计和纳税情况进行检查时，应当出示证件，并负责保密。
第四十二条 外国企业所得为外国货币的，分季预缴所得税，应当按照填开纳税凭证当日国家外汇管理总局公布的外汇牌价，折合成人民币缴纳税款；年度终了后汇算清缴所得税应补、应退的税款，按照纳税年度终了的最后一日国家外汇管理总局公布的外汇牌价，折合成人民币进行退
补。
第四十三条 外国企业违反税法第八条、第九条第一款、第十条、第十二条规定的，税务机关根据情节轻重，可处以五千元以下的罚金。
第四十四条 外国企业违反本细则第三十九条第二款、第四 十条规定的，税务机关根据情节轻重，可处以五千元以下的罚金。
第四十五条 税法第十五条第三款所说的偷税、抗税，解释如下：
偷税，是指纳税人有意违反税法规定，伪造、涂改、销毁帐册、票据或记帐凭证，虚列、多报成本、费用，隐瞒、少报应纳税的所得额或收入额，逃避纳税或骗回已纳税款等违法行为。
抗税，是指纳税人违抗税法规定，拒不办理纳税申报和提供纳税证明文件、单据凭证；拒绝接受税务机关对财务、会计和纳税情况进行检查；拒不依法缴纳税款、罚金等违法行为。
第四十六条 税务机关根据税法和本细则规定处以罚金的案件，应当填发违章案件处理通知书。
第四十七条 外国企业按照税法第十六条的规定，提出申请复议的案件，税务机关应当在接到申请后三个月内作出处理决定。
第四十八条 外国企业所得税申报表和纳税凭证，由中华人民共和国财政部税务总局统一印制。
第四十九条 本细则的解释权，属于中华人民共和国财政部。
第五十条 本细则以《中华人民共和国外国企业所得税法》的公布施行日期为施行日期。
Detailed Rules and Regulations for the Implementation of theForeign Enterprise Income Tax Law of the People's Republic of China
(Approved by the State Council on February 17, 1982; Promulgatedby the Ministry of Finance on February 21, 1982)
Whole Doc.
Article 1
The Detailed Rules and Regulations are formulated in accordance with
the provisions of Article 18 of the Income Tax Law of the People's
Republic of China Concerning Foreign Enterprises (hereinafter called Tax
Law).
Article 2
"Establishments" mentioned in Article 1 of the Tax Law refer to
organizations, places or business agents established in Chinese territory
by foreign enterprises and engaged in production and business operations.
The organizations and places mentioned in the preceding paragraph
mainly include management offices, branches, representative offices,
factories and places where natural resources are exploited and where
contracted projects of building, installations, assembly and exploration
are operated.
Article 3
Foreign enterprises and Chinese enterprises engaged in any
cooperative production or joint business operation should, unless separate
provisions are stipulated, each pay their income taxes respectively.
Article 4
"Income derived from production and business" mentioned in Article 1
of the Tax Law refers to income from the production and business
operations by foreign enterprises in industry, mining, communications,
transportation, agriculture, forestry, animal husbandry, fisheries,
poultry farming, commerce, service and other trades.
Income from other sources as mentioned in Article 1 of the Tax Law
covers dividends, interest, income from lease or sale of property, income
from transfer of patents, technical know-how, trademark interests, or
copyright and other non-business income.
Article 5
The taxable income for assessing the local income tax as mentioned in
Article 4 of the Tax Law is the same as the taxable income mentioned in
Article 3 of the Tax Law, i.e. it is calculated according to the formulas
given in Article 9 of the Detailed Rules and Regulations.
Article 6
Enterprises engaged in small-scaled production or business and
enterprises of low profits, as mentioned in Paragraph 2 of Article 4 of
the Tax Law, refer to foreign enterprises with an annual income of less
than 1,000,000 RMB yuan.
Article 7
Foreign enterprises scheduled to operate in low-profit occupations,
as mentioned in Article 5 of the Tax Law, include those low- profit
enterprises engaged in exploiting coal mineral resources in deep wells.
Article 8
The tax year for foreign enterprises starts from January 1 and ends
on December 31 on the Gregorian Calendar.
Where a foreign enterprise finds it difficult to compute its income
of the tax year as stipulated in the preceding paragraph, it may apply to
the local tax authorities for approval to use its own 12-month fiscal year
for tax computation and payment.
Article 9
The taxable income shall be calculated in accordance with the
following formulas:
a. Industry:
1. Production costs of the year = Direct materials used up in
production of the year + direct wages + manufacturing expenses
2. Cost of the product of the year = Production costs of the year
+ inventory of products semi-finished and in process of production at the
beginning of the year - inventory of products semi-finished and in process
of production at the end of the year
3. Cost of the sales of the product = Cost of the product of the
year + inventory of the product at the beginning of the year - inventory
of the product at the end of the year
4. Net sales of the product = Gross sales of the product -
(sales return + sales allowance)
5. Profit from sales of the product = Net sales of the product -
tax on the sales of the product - cost of the sales of the product -
(selling expenses + overhead expenses)
6. Taxable Income = Profit from sales of the product + profit
from other operations + non-business income - non-business expenditure
b. Commerce:
1. Net sales = Gross sales - (sales return + sales allowance)
2. Cost of sales = Inventory of merchandise at the beginning of
the year + [Purchases of the year - (purchase returned + purchase
discount) + purchase expenses] - inventory of merchandise at the end of
the year
3. Profit of sales = Net sales - cost of sales - tax on sales
(selling expenses + overhead expenses)
4. Taxable income = Profit of sales + profit from other
operations + non-business income - non-business expenditure
c. Service trades:
1. Net business income = Gross business income - (tax on business
+ operating expenses + overhead expenses)
2. Taxable income = Net business income + non-business income -
non-business expenditure
d. Other trades:
For other trades, refer to the above mentioned formulas for
calculation.
Article 10
The following items shall not be counted as cost, expenses or loss in
calculating the taxable income:
1. Expenditure on the purchase or construction of machinery,
equipment, building facilities and other fixed assets;
2. Expenditure on the purchase of intangible assets;
3. Interest on equity capital;
4. Income tax payment and local income tax payment;
5. Penalty for illegal operations and losses in the form of
confiscated property;
6. Overdue tax payment and tax penalty;
7. Losses from windstorms, floods and fire covered by insurance
indemnity;
8. Donations and contributions other than those for public welfare
and relief purposes in China;
9. Royalties paid to the head offices;
10. Other expenses that are not relevant to production and business
operation.
Article 11
Reasonable overhead expenses that are relevant to production and
operation paid by a foreign enterprise to its head office and actual
expenses paid to its head office for services directly provided may be
listed as expenses on the condition that the said expenses are backed up
by certificates and vouchers from the head office, together with a
financial report signed by a chartered public accountant, and examined and
approved by the local tax authorities.
Where a foreign enterprise is engaged in co-operative production and
joint business operation with a Chinese enterprise and an agreement has
been reached and included in the signed contract for the sharing of
overhead expenses of the head office, such payments may be listed as
expenses in accordance with the confirmed method in the contract after
being examined and ratified by the local tax authorities.
Article 12
Foreign enterprises are permitted to list as expenses the interest
payments on loans at reasonable rates on the condition that the loans and
interest payments are backed up by certifying documents and, after being
examined by the local tax authorities, are considered as being of normal
terms.
Article 13
Reasonable entertainment expenses paid by foreign enterprises that
are relevant to production and business income more than 5,000,000 RMB
yuan, the vouchers and documents, and then may be listed as expenses
within the following limits respectively:
1. For enterprises with annual net sales less than 15,000,000 RMB
yuan, the reasonable entertainment expenses shall not be in excess of
0.3%, or three thousandths, of the net sales; for those with annual net
sales more than 15,000,000 RMB yuan, the expenses for that portion above
the limit shall not exceed 0.1%, or one thousandth, of the said portion.
2. For enterprises with annual total business income less than
5,000,000 RMB yuan, the reasonable entertainment expenses shall not be in
excess of 1%, or ten thousandths, of the total business income, for those
with annual total business income more than 5,000,000 RMB yuan, the
expenses for that portion above the limit shall not exceed 3 , or three
thousandths, of the said portion.
Article 14
Depreciation of fixed assets of foreign enterprises in use shall be
calculated on an annual basis. The fixed assets cover houses, buildings,
machinery and other mechanical apparatuses, means of transport and other
equipment for the purpose of production or business operations with useful
life of more than one year. But articles with a per-unit value of less
than 500 RMB yuan and a shorter useful life that are not main equipment
for production or operation, can be itemized as expenses according to the
actual quantity in use.
Article 15
Fixed assets shall be assessed according to the original value. For
fixed assets counted as an investment by foreign enterprises and Chinese
enterprises engaged in co-operative production and business operation, the
original value shall be the price of the assets agreed upon by all
participants at the time of co-operation.
For purchased fixed assets, the original value shall be the purchase
price plus freight, installation expenses and other related expenses
incurred before they are put into use.
For self-made and self-built fixed assets, the original value shall
be the actual expenditures incurred in the course of manufacture of
construction.
For self-owned and used fixed assets that are shipped in from abroad,
the documents certifying their original value and the number of years in
use, together with reference data on their market price, shall be
presented and their actual value shall be reassessed according to the
quality. For assets without certifying documents, the value shall be
assessed by the enterprise and submitted to the local tax authorities for
examination and approval in accordance with the quality of the assets.
Article 16
Depreciation of fixed assets shall be calculated starting from the
month when the assets are put into use. Depreciation shall no longer be
calculated starting from the month following that in which the fixed
assets cease to be used.
For enterprises engaged in exploiting off-shore petroleum resources,
all investments at the stage of exploration shall be counted as capital
expenditure with the oil (gas) field as a unit, and depreciation shall be
calculated starting from the month when the oil (gas) field begins to go
into production for commercial purposes.
Article 17
In calculating depreciation on fixed assets, the residual value shall
be assessed first and deducted from the original value, the principle
being to make the residual value about 10 per cent of the original value;
those assets to retain a lower or no residual value shall be submitted for
approval to the local tax authorities. If the depreciation is calculated
in accordance with a composite life method, residual value may not be
retained.
Depreciation on fixed assets shall generally be computed in average
under the straight-line method.
Article 18
The depreciation period for various kinds of fixed assets is set as
follows:
1. The minimum depreciation period for houses and buildings is 20
years;
2. The minimum depreciation period for trains, ships, machines and
equipment and other apparatuses for the purpose of production is 10 years;
3. The minimum depreciation period for electronic equipment, means of
transport other than trains and ships, as well as appliances, tools and
furniture relevant to production and operation is 5 years.
For cases where the depreciation on fixed assets of foreign
enterprises, owing to special reasons, needs to be accelerated or to be
computed under modified methods, applications may be submitted to the
local tax authorities for examination and then relayed level by level to
the Ministry of Finance for approval.
Depreciation of various kinds of fixed assets resulting from the
investments of enterprises engaged in exploiting offshore petroleum
resources, during and after the stage of exploration, may be calculated in
accordance with a composite life method. The depreciation period shall not
be less than six years.
For enterprises engaged in exploiting coal mineral resources, the
provisions of the preceding paragraph may also be applied.
Article 19
Expenditures arising from enlargement, replacement, refitting and
technical innovation and resulting in the increase of value of fixed
assets in use, should be regarded as capital expenditure, and shall not be
listed as expenses.
For the fixed assets remaining in use after the full depreciation
period, no depreciation shall be allowed.
Article 20
The balance of the proceeds from the alienation or disposal of fixed
assets at the current price, after the net unamortized value or the
residual value of the assets is deducted, shall be entered into the profit
and loss account for the current year.
Article 21
For intangible assets such as patents, technical know-how, trademark
interests, copyright, right to use sites and other franchises that are
alienated to foreign enterprises, the payment made by the enterprises at
reasonable prices shall be amortized from the month they come into use.
Intangible assets mentioned in the preceding paragraph and counted as
the investment by foreign and Chinese enterprises in co-operative
production and business operation, may be amortized on the basis of the
assessed value as provided in the agreements or contracts from the month
they come into use.
The intangible assets mentioned in the preceding two paragraphs that
are alienated to or counted as investment by the foreign enterprises with
the provision of time limit for use, shall be assessed and amortized
according to the time limit; those without such provision shall be
assessed and amortized in a period not less than 10 years.
Article 22
Expenses arising during the period of preparation for a foreign
enterprise shall be amortized after it goes into production or business in
a period not less than five years.
Reasonable exploration expenses incurred by foreign enterprises
engaged in exploiting off-shore petroleum resources may be amortized from
the revenues derived from the oil (or gas) field that has gone into
production for commercial purposes, but the time limit of such
amortization shall not be less than one year.
Article 23
Inventory of merchandise, raw materials, products in process of
production, semi-finished products, finished products and by- products
shall be valued according to the cost price. For the method of
computation, the enterprises may choose one out of the following: first-in
first-out, shifting average and weighted average. In case a change in the
method of computation is necessary, it shall be submitted to the local tax
authorities for approval.
Article 24
If a foreign enterprise cannot provide accurate evidence of costs and
expenses and cannot correctly work out its taxable income, the local tax
authorities shall appraise and determine its profit rate with reference to
the profit level of other enterprises of the same or similar trade, and
then calculate its taxable income on the basis of its net sales or its
gross business income.
The taxable income of a foreign enterprise engaged in contracted
projects for exploring and exploiting off-shore petroleum resources shall
be calculated according to the profit rate appraised and determined in
relation to its gross income of the contract.
Article 25
For foreign air and ocean shipping enterprises engaged in
international transport business, the taxable income shall be 5 per cent
of the gross income from transport services for passengers and cargoes
within the Chinese territory.
Article 26
Foreign enterprises engaged in cooperative production with Chinese
enterprises on the basis of proration of products are considered as
receiving income when such products are distributed, and the amount of
their income shall be computed according to the prices at which the
products are sold to the third party or with reference to the prevailing
market prices of the products.
Foreign enterprises engaged in cooperative exploitation of off-shore
petroleum resources are considered as receiving income when they receive
their share of crude oil, and the amount of their income shall be computed
according to the prices which are regularly adjusted with reference to the
international market price of crude oil of equal quality.
Article 27
The income of dividends interest, rentals, royalties and other
sources in China as mentioned in Article 11 of the Tax Law is explained as
follows:
"Dividends" refer to the dividends or the share of profits obtained
from enterprises in China.
"Interest" refers to interest earned from deposits and loans,
interest on various bonds purchased and interest earned from payments made
for others and from deferred payments in China.
"Rentals" refer to rentals on properties rented to persons in China.
"Royalties" refer to income obtained from the provision of various
patents, technical know-how, copyright and trademark interests for use in
China.
"Incomes from other sources" refer to incomes specified to be taxable
by the Ministry of Finance other than those mentioned above.
Article 28
The income of dividends, interest, rentals, royalties and other
sources in China as mentioned in the preceding article, with the exception
of those for which separate provisions are stipulated, shall be assessed
on its full amount, and the tax to be paid shall be withheld by the paying
unit from each payment.
Article 29
"International finance organizations" as mentioned in Article 11 of
the Tax Law refer to the International Monetary Fund, the International
Bank for Reconstruction and Development (World Bank), the International
Development Association, the International Fund for Agricultural
Development and other finance organizations of the UN
The "preferential interest rate" mentioned therein refers to a rate
that is at least 10 per cent less than the general prevailing interest
rate in the international financial market.
Article 30
"China's state banks" mentioned in Article 11 of the Tax Law include
the People's Bank of China, the Bank of China, the Agricultural Bank of
China, the People's Construction Bank of China, the Investment Bank of
China, and China International Trust and Investment Corporation which has
been authorized by the State Council to be engaged in business of foreign
exchange deposits, loans and credits with foreign clients.
Article 31
"Income derived from interest on deposits", as mentioned in Paragraph
4 of Article 11 of the Tax Law shall not include the interest on deposits
of foreign banks in China's state banks at a rate of interest lower than
that prevailing in the international financial market. Income from
interest on deposits at a rate lower than that prevailing in the
international financial market shall be exempted from income tax.
Article 32
Payments of income, as mentioned in Article 11 of the Tax Law,
include payments in cash, payments by remittance, payments through
transfer accounts, as well as payments made in marketable securities or in
kind which are rendered into equivalent amounts of money.
Article 33
Income tax to be paid provisionally in quarterly installments as
stipulated in Article 7 of the Tax Law may be paid according to the actual
quarterly profit, or it may be paid on one-fourth of the taxable income
calculated on the basis of the planned profit for the current year or the
actual income in the preceding year.
Article 34
For foreign enterprises which have operated for less than a year, the
income tax shall be assessed on the actual income earned in the operation
period at the applicable tax rate prescribed by the Tax Law.
Article 35
When foreign enterprises go into operation or close down, such
enterprises shall, within 30 days after starting operation or before
closing down, go to the local tax authorities for the relevant tax
registration according to Article 10 of the Tax Law.
Article 36
Foreign enterprises shall file their income tax returns and final
accounting statements with the local tax authorities within the prescribed
period irrespective of making profit or loss in the tax year and, unless
otherwise stipulated, shall send in at the same time the audit certificate
of the chartered public accountants registered in the People's Republic of
China.
Article 37
In case of failure to submit the tax returns within the prescribed
time limit owing to special circumstances, the foreign enterprise should
submit application to the local tax authorities within the said time
limit, and the time limit for filing tax returns and accordingly that for
final settlement may be appropriately extended upon the latter's approval.
The final day of the time limit for tax payment and that for filing
tax returns may be extended if it falls upon an official holiday.
Article 38
The revenue and expenditure of foreign enterprises shall in principle
be accounted on accrual basis. All accounting records shall be accurate
and complete, and shall have lawful vouchers as the basis for entries.
Article 39
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