松原市土地收购储备管理暂行办法

上一篇: 关于深化教育改革全面推进素质教育的决定
下一篇: 教育部办公厅关于印发《高等学校青年骨干教师国内访问学者项目实施办法》的通知

国家税务总局


国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文)

1993年11月2日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局：
现将《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》印发给你们，请认真贯彻执行。
附件：国家税务总局关于贯彻实施税收征管法及其实施细则
若干问题的规定

国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定

规定
为了保证《中华人民共和国税收征收管理法》（以下简称《征管法》）和《中华人民共和国税收征收管理法实施细则》（以下简称《细则》）的贯彻实施，现就有关问题规定如下：
一、关于税务登记
根据《细则》第五条的规定，非从事生产、经营的纳税人，除临时取得应税收入或发生应税行为以及只缴纳个人收入调节税、个人所得税、车船使用税的外，都应当自有关部门批准之日起三十日内或自依照法律、行政法规的规定成为法定纳税义务人之日起三十日内，按照《征管法》和《细则》规定的程序及要求，向税务机关申报办理税务登记，税务机关审核后发给税务登记证件。
纳税人办理税务登记时，应按其生产、经营所在地税务机关确定的管辖范围，向其主管税务机关申报办理。税务机关应当在规定时间内予以办理；对不符合规定的，也应给予答复。
税务登记证件分为：税务登记证及其副本和注册税务登记证及其副本。对从事生产经营并经工商行政管理部门核发营业执照的纳税人核发税务登记证及其副本；但对纳税人非独立核算的分支机构及按照本条第一款规定应当办理税务登记的纳税人，核发注册税务登记证及其副本。
纳税人领取税务登记证件后，应当在其生产、经营场所内明显、易见的地方张挂，亮证经营。外出经营的纳税人应当携带税务登记证或注册税务登记证的副本。
税务机关对已发的税务登记证件，应当一年验证一次，三年更换一次。具体验证时间由省、自治区、直辖市税务局统一确定，换证时间由国家税务总局统一规定。
涉外税务登记证件的种类，验、换证时间，暂按国税发〔1993〕021号文执行。
二、关于延期申报
经税务机关批准可以延期办理纳税申报的纳税人，除因不可抗力原因外，都应当在规定的申报期限内，按照上期实际缴纳的税额或者按税务机关核定的税额预缴税款，并在批准的延期内办理纳税结算。
三、关于延期缴纳税款
根据《征管法》第二十条第一款的规定，纳税人因有特殊困难，不能按期缴纳税款的，应当在规定的缴纳期限内，向主管税务机关提出书面申请，并经县以上税务局（分局）批准后，方可延期缴纳税款，但对延期缴纳税款的时间最长不得超过三个月。
四、关于核定税额
根据《征管法》第二十三条和《细则》第三十五条的规定，税务机关可以采取核定税额的方法征收税款。核定税额，是对纳税人当期或以前纳税期应纳税额的确定。但对依照规定可以不设置帐簿的纳税人，税务机关可以核定其下期应纳税额，即采取定期定额的方法征收税款。
五、关于扣押、查封商品、货物或者其他财产的价值计算
根据《征管法》第二十五、二十六、二十七条的规定，税务机关在实施扣押、查封时，按以下方法计算应扣押、查封的商品、货物或其他财产的价值：
（一）扣押、查封商品、货物时，以当地当日市场最低收购价计算。
（二）扣押、查封金银首饰等贵重物品时，按照国家专营机构公布的收购价计算。
（三）扣押、查封不动产时，按当地财产评估机构评估的价值计算。
税务机关按上述方法确定应扣押、查封的商品，货物或其他财产的数量时，还应当包括在扣押、查封、保管、拍卖等过程中所发生的费用。
六、关于纳税担保财产价值的计算
根据《征管法》及其《细则》的规定，纳税人可以未设置抵押权的财产或委托他人提供纳税担保。纳税人或纳税担保人以自有的未设置抵押权的财产作纳税担保时，其价值折算方法按前条规定的原则办理。
七、关于税款的抵缴
按《征管法》及其《细则》的规定，税务机关可将所扣押、查封的商品，货物或其他财产拍卖后取得的收入抵缴税款、滞纳金。对拍卖收入超过应抵缴税款、滞纳金和保管、拍卖费用的部分，在扣除应交税收罚款后的剩余部分，税务机关应当退还给当事人；对不足抵缴税款、滞纳金的，税务机关应当依法补征。
八、关于纳税人拒绝接受扣缴税款的处理
根据《征管法》第十九条第二款的规定，扣缴义务人对纳税人拒绝扣缴的，应当在二十四小时内向税务机关报告，由税务机关依照《征管法》的规定处理。
九、关于税收保全措施的解除
根据《征管法》第二十五条、第二十六条的规定，纳税人在税务机关采取税收保全措施后按照税务机关规定的期限缴纳税款的，税务机关应当在收到税款或银行转回的税票后二十四小时内解除税收保全。
十、关于多缴税款的退还
根据《征管法》第三十条的规定，税务机关对多征税款需退还给纳税人的，应于发现或接到纳税人申报退款书之日起六十日内予以退还，也可按纳税人的要求抵缴下期应纳税款。
十一、关于减免税管理
根据《征管法》第二十一条的规定，纳税人申请减税、免税，应当向主管税务机关提出书面报告，并按规定附送有关资料。经税务机关按规定权限审核批准后，方可享受减税、免税。减税、免税期满，应当自期满次日起恢复纳税。
纳税人在享受减税、免税期间，应当按照《征管法》第十六条第一款的规定办理纳税申报，并按税务机关的规定报送减免税金统计报告。
纳税人必须按照法律、行政法规以及税务机关的规定使用减免税金，对不按规定用途使用的，税务机关有权取消其减税、免税，并追回已减免的税款。
纳税人享受减税、免税的条件发生变化时，应当及时向税务机关报告，经税务机关审核后，停止其减税、免税；对不报告的，税务机关有权追回相应已减免的税款。
纳税人骗取减税、免税的，一律按偷税论处。
十二、本规定自公布之日起执行。

NOTICE ON ISSUING THE STIPULATIONS OF THE STATE ADMINISTRATION OFTAXATION ON SOME ISSUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COL-LECTION AND MANAGEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION

(State Administration of Taxation: 2, November 1993 Guo Shui Fa[93] No. 117)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with separate
planning:
The Stipulations of the State Administration of Taxation On Some
Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation are hereby printed
and issued to you, please put them into practice in real earnest.
Appendix: Stipulations of the State Administration of Taxation On
Some Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation
A duplicate is sent to: The Ministry of Finance

STIPULATIONS OF THE STATE ADMINISTRATION OF TAXATION ON SOME IS- SUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COLLECTION AND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION
In order to ensure implementation of the Law of the People's Republic
of China for Tax Collection and Management (hereinafter referred to as Law
of Tax Collection and Management and the Detailed Rules for Implementation
of the Law of the People's Republic of China for Tax Collection and
Management, related questions are hereby stipulated as follows:

I. Tax Registration
In accordance with the stipulations of ARTICLE 5 of the Detailed
Rules, tax payers who are not engaged in production and management, apart
from temporarily gaining taxable income or having dutiable conducts as
well as only paying personal income regulatory tax and personal income
tax, and vehicle and vessel license tax, shall all, within 30 days from
the day of approval granted by the department concerned or within 30 days
from the day they become legal tax payers according to the stipulations of
laws and administrative regulations, report to, and perform the procedures
for tax registration, at tax authorities in accordance with the Law for
Tax Collection and Management and the procedures and requirements
stipulated in the Detailed Rules and shall be issued a tax registration
certificate after examination and approval by tax authorities.
While performing the procedures for tax registration, the tax payer
shall report to, and perform procedures at, the competent tax authorities
in line with the scope of jurisdiction defined by the tax authorities in
the location of his or her production and management. The tax authorities
shall handle the matter for him or her within the specified time, and
shall give a reply to those whose case does not fit the stipulations.
Tax registration certificates are classified into: Tax registration
certificate and its duplicate and registered tax registration certificate
and its duplicate. Tax payer who engages in production and management and
who is issued a business license by the administrative department for
industry and commerce shall be issued a tax registration certificate and
its duplicate, but to the branch of the tax payer which is not engaged in
independent accounting, as well as tax payer who shall perform the
procedures for tax registration in line with the stipulations of Clause 1
of this article shall be issued a registered tax registration certificate
and its duplicate.
After receiving the tax registration certificate, the tax payer shall
engage in operation by putting up and display the certificate in the
conspicuous, easily visible place of his or her production and operational
site. Tax payer who engages in operation in another place shall bring with
him or her their tax registration certificate or the duplicate of the
registered tax registration certificate.
Tax authorities shall check the already issued tax registration
certificate once a year and change it once every three years. The concrete
time for checking the certificate shall be determined in a unified way by
the tax bureaus of provinces, autonomous regions and municipalities and
the time for changing the certificate shall be stipulated in a unified way
by the State Administration of Taxation.
The category of tax registration certificate related to foreign
countries and the time for checking and changing certificates shall be
carried out temporarily in accordance with the Document Guo Shui Fa (1993)
No. 021.

II. Postponement of Declaration
The tax payer who is approved by tax authorities postponement of
declaration of tax payment, except for irresistible reasons, shall, within
the specified declaration period, pay tax in advance in accordance with
the actually paid tax amount of the previous period or with the tax amount
verified and fixed by tax authorities, and shall perform taxation
settlement within the approved extended period.

III. Deferred Tax Payment
In line with the stipulations of Clause 1 of ARTICLE 20 of the Law
for Tax Collection and Management, tax payer who cannot pay tax on
schedule due to special difficulty shall, within the specified tax paying
period, present a written application to the competent tax authorities and
can postpone paying tax only with approval from the tax bureau
(sub-bureau) at or above the county level, but the longest time for
deferred tax payment shall not exceed three months.

IV. Verifying and Fixing Tax Amount
In line with the stipulations of ARTICLE 23 of the Law for Tax
Collection and Management and ARTICLE 35 of the Detailed Rules, tax
authorities may levy taxes by adopting the method of verifying and fixing
the tax amount. Verifying and fixing tax amount means determining the
dutiable tax amount of the tax payer's current or previous tax period. But
for the tax payer who may not set up an account book in accordance with
stipulations, tax authorities may verify and fix his next period dutiable
tax amount, that is, levying tax by the method of fixed term and fixed
amount.

V. Calculation of the Value of Detained and Sealed Up Commodities, Goods or Other Properties
In accordance with the stipulations of ARTICLES 25, 26, and 27 of the
Law for Tax Collection and Management, tax authorities, while carrying out
detaining and sealing up, shall calculate the value of detained and sealed
up commodities, goods or other properties according to the following
methods:
(1) While detaining and sealing up commodities and goods, tax
authorities shall calculate their value in accordance with the lowest
market purchasing prices at the given time and place.
(2) While detaining and sealing up valuable articles such as gold,
silver and jewelry, tax authorities shall calculate their value in
accordance with the purchasing price published by the special state
institution.
(3) While detaining and sealing up immovable properties, tax
authorities shall calculate the value in accordance with the value
assessed by the local property evaluation organization.
While determining the quantity of the detained and sealed up
commodities, goods or other properties in accordance with the
above-mentioned method, tax authorities shall also include in them the
expense occurred in the course of detaining, sealing up, keeping and
auctioning.

VI. Calculating the Value of Tax Guaranteed Property
In line with the stipulations of the Law for Tax Collection and
Management, the tax payer may use the not mortgage property or entrust
others with providing tax guarantee. While the tax payer or tax guarantor
uses not mortgage property as tax guarantee, the value of the property
shall be calculated in the method of conversion in line with the principle
of the stipulations set in the previous ARTICLE.

VII. The Payment of Tax
In line with the stipulations of the Law for Tax Collection and
Management and its Detailed Rules, tax authorities may use the income
gained from the selling of the detained, sealed up commodities, goods or
other properties to pay tax and overdue fine. With regard to that portion
of income that exceeds the dutiable tax, overdue fine and the expense on
keeping and auctioning, tax authorities shall return the remaining money
after deducting tax fine to the parties concerned; with regard to
deficiency in paying tax and overdue fine, tax authorities shall recollect
the money according to law.

VIII. Handling of Cases Regarding the Tax Payer Who Refuses to
Accept Tax Withheld In line with the stipulations of Clause 2 of
ARTICLE 19 of the Law for Tax Collection and Management, the withholding
agent shall, within 24 hours, report to tax authorities about the case in
which the tax paper refuses to accept tax withheld, tax authorities shall
handle the case in line with the stipulations of the Law for Tax
Collection and Management.

IX. Cancellation of Measures for Preservation of Tax
In accordance with the stipulation of ARTICLES 25 and 26 of the Law
for Tax Collection and Management, when the tax payer pays tax within the
time limit set by tax authorities after measures for the preservation of
tax are adopted by tax authorities, the tax authorities shall, within 24
hours after receiving the tax payments or the tax receipt sent back from
the bank, cancel the preservation of tax.

X. Refund of Extra Tax Money
In line with the stipulations of ARTICLE 30 of the Law for Tax
Collection and Management, with regard to extra levied tax that should be
returned to the tax payer, the tax authorities shall, within 60 days from
discovering or receiving the tax payer's application for refunding, return
the extra tax payment, or use the extra levied tax to pay the next
dutiable tax in compliance with the tax payer's request.

XI. Management of Tax Reduction and Exemption
In accordance with the stipulations of ARTICLE 21 of the Law of Tax
Collection and Management, the tax payer who applies for tax reduction or
exemption, shall submit a written report to the competent tax authorities
and send related materials in line with regulations. The tax payer can
enjoy tax reduction or exemption only after his application is examined
and approved by tax authorities within the specified limit of power. After
the expiration of the period of tax reduction or exemption, the tax payer
shall resume paying tax from the day following the expiration of the
period.
During the period of tax reduction or exemption, the tax payer shall
submit a declaration on tax payment in line with the stipulations of
Clause 1 of ARTICLE 16 of the Law for Tax Collection and Management, and
send in a statistical report on tax reduction or exemption in accordance
with the stipulations of tax authorities.
The tax payer shall use the tax money thus reduced or exempted in
line with the stipulations of the tax authorities, with regard to those
who do not use the money in accordance with the stipulated purposes, the
tax authorities have the right to cancel the tax reduction or exemption
granted to them and recover the already reduced and exempted tax.
When there are changes in the qualifications for enjoying tax
reduction or exemption, the tax payer shall promptly report to the tax
authorities who, after examination and verification, shall stop tax
reduction and exemption; as regards those who fail to submit a report, the
tax authorities have the right to recover the appropriate amount of
already reduced or exempted tax.
The tax payer who gains tax reduction or exemption by cheating shall
be punished without exception for tax evasion.
XII. These Regulations go into effect from the day of publication.


不保护复利绝对不能挽救社会信用

陈深红


一、[概述]

　　法官为何不能吐旧纳新，解放思想？支持计算复利的法规已分颁发16年了，是什么原因让法官不依法支持复利？我实在是百思不解。
　　《全国经济审判工作座谈会纪要》法发[1993]8号 “各级人民法院，要认清形势，解放思想，转变观念，要严格依法办案，正确适用法律，提高办案质量，进一步加强和改革经济审判工作，要加强调查研究，把情况吃透，虚心听取各方面的意见，加强调查研究工作，及时了解新情况，研究新问题，总结新经验，指导下级人民法院搞好审判工作。”
　　1995年听徐闻县党校的老师讲《政治经济学》课时说“资本主义国家对复利是保护，我国解放前对复利是保护，现今我国对复利不保护是国情不同。”从那时起，给我留下了悬疑：国情不同，资金占用的计息方法就不同？理由何在？愚者千虑必有一得，智者千虑必有一失。
　　目前法官审判民间借贷纠纷案件，基本都不支持债权人对于逾期付息计算复利的请求，使违约成本低于诚信的成本，这是非法干预债权人的合法权益，从而破坏了社会信用、经济有序运行及社会和谐。
君子忧道不忧贫，我虽不是君子，也是忧道，而不忧贫。如果国民都行之有道，法官都判之有理，社会和谐，虽贫也乐在其中。
　　现在社会信用非常之差主要是因为“逾期付利息法官判决不支持复利”造成。
　　从杜甫的茅屋被秋风所破歌 “安得广厦千万间，吾户独破受冻死亦足！”联想到法官若能理智地认识了“逾期付息，法律是支持计算复利的”对提高社会信用有很大的促进，“吾债权独被侵害而受穷亦乐唉！”。
　　社会信用差使我打官司有30多桩，得知有90%以上的债务人有履行能力而不履行，是因为违约能占便宜。一开始的几个案我就觉得判决不合理，但法官都说法律不支持复利。那时我说：“是法律荒唐使法官判决也荒唐”。我曾对一位副院长谈及社会信用问题，他说“有钱千万不要借出去，钱一到别人的手就是别人的，收不回来”很多人也是这么说。我想：这还是社会？对此，我忧心如焚，是谁造成的？谁都有缺钱的时候，诚实信用，互相借贷，才能促进资金流通，经济得到发展。另一位庭长也像副院长那样对我说，后来他反而请我帮他朋友向别人贷些高利息的钱投资，短时间他的朋友能获利润4万元。我曾多次听人说过“前几年农村还有人借贷，现在几乎不敢了。”神圣的法官们，你不觉得可悲吗？，
　　打官司后，我总觉得法律不支持复利是不合理。“天下兴亡，匹夫有责”的使命感油然而生。1999年写了《为什么赖债人这么多》一文，分析了不计复利会导致社会信用差，想建议立法机关补充支持复利的法规。那位副院长鼓励我寄给中央法工委。经过不懈地学习法律，我才发现支持复利的法律早已颁发，但很多法官还是认为法律不支持复利，造成错误判决，引导了赖帐的人越来越多。
　　法官必需认清，各经济主体只有在平等地位和公平地进行竞争，优胜劣汰，才能促进社会主义市场经济的发展。要正确理解法律是保护逾期付息计算复利，经济有序运行必需依赖于法律。
　　为什么支持复利法规已颁发16年法官未接受呢？本人反复推敲：应是受马克思名言“资本来到人间从头到脚每个毛孔都流着肮脏的血”及《资本论》中的剩余价值理论误导。一提复利（利滚利），人们更厌恶借贷资本家对这一剩余价值的追求。也就是资本中的复利是“罪恶” 已经深深扎根在人们头脑中成为信仰了，所以，在立法的开始就不敢承认复利。
　　在社会实践中发现了问题，所以，后来司法解释及《合同法》的基本原则、规则都支持复利了。但又被2001年人民法院出版社出版《适用合同法重大疑难问题研究》主编吕伯涛的书中“最高人民法院有关司法解释所确认。《若干问题的意见（试行）》和《关于人民法院审理借贷案件的若干意见》中都明确规定：出借人不得将利息计入本金谋取复利（第125条、第7条）。合同法虽然没有对复利问题应否保护做出明确具体的规定，但从其确认的借款合同的基本原则、规则看，是不承认复利的。因此，对于该法实施后的民间借贷纠纷案件，仍应按照有关司法解释的要求处理，对复利不予确认和保护。”这个错误观点阻碍了借款合同正确实施。

二、[利息与利率]

（一）利息与利率的含义

　　当个人或企业向银行贷款时，都要支付利息。即使用自有资金，不需向别人支付利息，但失去了将这笔资金存入银行而将来获得的利息。所以，占用资金是要付出代价的，这代价就是利息。也就是说，利息就是因占用资金而支付的费用。而利率就是在规定的时间内所支付的利息和本金之比。此规定的时间一般为一年或更短些。
　　资金利息的大小取决于利率的高低和资金占用的时间。在同等的利率情况下，占用的时间越长，则利息越大，所以从这个角度来说，资金具有时间价值。
　　资金具有时间价值，主要是因为资金转变为生产资料所在劳动的作用下，会产生超过投入资金的收入，此超过部分就是利润。正因为如此，有时将利息的含义扩展为利润，而利率就要相当于利润率。从广义上讲，把资金借给别人使用也是一种投资。

（二）单利和复利

1．单利
　　当支付的利息和占用资金的时间、本金及利率成正时，此利息就是单利。
　　单利的计算公式是：利息=本金×利率×期限。本利和=本金×（1+利率×期限）。公式中利率与期限可以年为单位，也可以月或日为单位。单利的利息为算术级数增加。
　　如果用I表示利息，则单利可以表示为： I=Pin ；如以F代表本利和，则：F=P+I=P+Pin =P（1+in）。式中P——本金；n——利息期数（如年数），即占用资金的时间；I——单位利息期的利率（如年利率）。

[例1]某人以6%的年利率借款1000元,借期5年。按单利计算。求5年后应归还的利息多少？

[解]P=1000； n=5；i=6%； I=Pin=1000×0.06×5=300元

　　单利计算的一个特点就是只有本金才计利息，计息期的利息不再计算利息，即在贷款期末一次计算利息，而不管贷款期限多长。

2复利

　　计算单利时，利息是在贷款期末一次计算的，而在复利计算中，是在贷款期内每一计息期（一般为一年或更短些）计算一次利息，并把这次的本息和作为下一期计算利息的本金。也就是通常所说的“利滚利”。

[例2]某人以6%的年利率借款1000元，借期5年。按复利计算。求5年后应归还的利息。

根据复利的定义，其计算过程如下表。

表2—1