国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文)
国家税务总局
国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
现就医疗、教育行业外商投资企业有关税务处理问题，明确如下：
一、根据外商投资企业和外国企业所得税法（以下简称税法）第一条及外商投资企业和外国企业所得税法实施细则（以下简称实施细则）第二条的规定原则，医疗、教育行业外商投资企业的经营所得和其它所得，应按税法及其实施细则的规定，计算缴纳企业所得税。＃13二、教育行
业外商投资企业，其对学生所收取的费用以及其他收入，除依照营业税暂行和条例第六条第一款第（四）项规定免征营业税的项目外，应作为企业营业收入，计算缴纳营业税；其取得的全部收入（包括免征营业税的收入），扣除成本、费用和损失后的余额，为应纳税所得额，计算缴纳企业
所得税。凡外商投资举办的学校，其学校章程或入学合同规定，采取先收取抵押金，学期结束后全部退回，以抵押金的利息作为学费的，对抵押金可以不作为业务收入，仅对以抵押金所取得的利息，在取得时作为业务收入，计算缴税；学校章程或入学合同中规定采取先收取高额费用，学期
结束或者学生中途退学、离学后，部分退回学生，部分留归企业所有的，对应退回的费用部分，可视为抵押金不作为业务收入，仅对由此取得的利息和不予退回的费用部分，在取得时作为业务收入，计算缴税。
三、医疗行业外商投资企业，其所取得的各项收入，除属于营业税暂行条例第六条第一款第＜三＞项规定免征营业税的项目外，均应计算缴纳营业税；其所取得的各项收入减除有关成本、费用和损失后的余额，作为应纳税所得额计算缴纳企业所得税。
CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF TAXATION RELATEDTO ENTERPRISES WITH FOREIGN INVESTMENT IN MEDICAL AND EDUCATIONAL TRADES
(State Administration of Taxation: 4 July 1994 Coded Guo Shui Fa[1994] No. 152)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
The question concerning the handling of taxation related to
enterprise with foreign investment in medical and educational trades is
hereby clarified as follows:
I. In accordance with the principle as stipulated in the Article 1 of
the Income Tax Law (hereinafter referred to as Tax Law) for enterprise
with foreign investment and Foreign Enterprises and Article 2 of the
Detailed Rules for Implementation of the Tax Law for enterprise with
foreign investment and Foreign Enterprises (hereinafter referred to as the
Detailed Rules for Implementation), enterprise income tax shall be
calculated and paid in accordance with the stipulations of the Tax Law and
its Detailed Rules for Implementation for the business income and other
income of the enterprise with foreign investment in the medical and
educational undertakings.
II. The fees collected from students by enterprise with foreign
investment in the educational trade as well as other incomes, except for
the items which are exempt from business tax in accordance with the
stipulations of Section (4), Clause 1, Article 6 of the Provisional
Regulations Concerning Business Tax, shall be regarded as business income
of the enterprises and business tax is calculated and paid; the balance of
the whole lot of income (including income that is exempt from business
tax) they gained, after deducting from cost, expenses and losses, shall be
regarded as payable amount of income on the basis of which enterprise
income tax is calculated and paid. For school operating with foreign
investment which first collects cash pledge and then returns the cash
pledge in full after the conclusion of the school term in accordance with
the school statute or the stipulations of the entrance contract and which
uses the interest on cash pledge as tuition, the cash pledge may not be
regarded as business income, only the interest gained on the cash pledge
is regarded as business income on which tax is calculated and paid; for
schools which first collect high-value fees in accordance with the school
statute or the stipulations of the entrance contract, the fees are
partially returned to the students after the conclusion of the school term
or when the students discontinue their schooling midway or leave the
school, and are partially retained for the enterprise itself, the part of
fees that should be returned may be regarded as cash pledge, not as
business income, but tax is calculated and paid for the interest derived
therefrom and that part of fees not to be returned which is regarded as
business income when received.
III. For the various items of incomes gained by enterprise with
foreign investment in the medical trade, with the exception of the
projects which are exempt from business tax as stipulated in Section (3),
Clause 1, Article 6 of the Provisional Regulations on Business Tax, shall
all be subjected to the calculation and payment of business tax; the
balance of the various items of income they gained, after deducting
related costs, expenses and losses, shall be regarded as the amount of
taxable income for which enterprise income tax is calculated and paid.
1994年7月4日
国家印发《进出口野生动植物种商品目录》
海关总署
国家印发《进出口野生动植物种商品目录》
海关总署
根据《中华人民共和国野生动物保护法》、《中华人民共和国海关法》、《中华人民共和国野生植物保护条例》、《濒危野生动植物种国际贸易公约》及其他相关法规的有关规定，为加强野生动植物种进出口管理工作的科学化、制度化、规范化，国家濒危物种进出口管理办公室与海关
总署于1997年12月18日联合通知，公布《进出口野生动植物种商品目录》，并于1998年1月1日起实施。
通知称，《目录》依据《国家重点保护野生动物名录》、《国家重点保护野生植物名录》、《公约》附录所列物种以及国务院野生动植物行政主管部门规定的有益的和有重要经济、科学研究价值的野生动植物种的管理范围制定。向海关申报进出口野生动植物或其产品时，必须同时申报
与该物种或其产品相对应的海关商品编码。有关野生动植物种管理范围和商品编码发生调整时，对应《目录》编码亦同时进行调整。
通知指出，列入《目录》管理范围的野生动植物或其产品的进出口（包括进口、出口、再出口和从海上引进），必须严格按照有关法律、法规规定的程序进行申报和审批，并在进出口报关前取得国家濒管办或其授权的办事处签发的国际公约规定的《允许进出口证明书》，或我国规定的
《野生动植物允许进出口证明书》。海关凭上述证明书查验放行。对国际公约规定的《允许进出口证明书》，海关收取副本；对我国规定的《野生动植物允许进出口证明书》，海关收取正本。
对进出口货物包装说明中声称含有《目录》所列野生动植物成分的，按《目录》所列物种的相关要求进行管理。
对《目录》所列野生动植物或其产品以一般贸易、无偿捐赠、无偿提供、旅客携带、交换、邮寄及其他各种方式进出口的，海关均按该通知规定进行监管。海关在监管中对不能确认是否属《目录》管理范围的，转由国家濒管办或其授权单位鉴定，海关根据鉴定结果按有关规定进行处理
。
对违反国家有关法规进出口野生动植物或其产品的，按有关法规规定进行处理。
1998年1月1日
