海南省海口市人民政府


海口市煤气开发费征收和使用办法
海口市人民政府



第一条 为了合理筹集城市煤气开发费，发展城市管道煤气事业，本着人民城市人民建的精神，根据国家有关规定，结合我市实际，特制定本办法。
第二条 我市征收城市煤气开发费（以下简称煤气费）的地域范围（即管道气化规划区域），包括市中心区、海甸、白沙、振东、博爱南、和平南、白龙、长堤、新华、滨海、海府路等街道办事处管辖的范围以及农垦局住宅区、秀英区以及金融开发区、海甸岛东部开发区、美舍河开发
区、永万工业开发区、金盘工业开发区、滨涯湖等开发区。
第三条 征收煤气费的对象包括本办法第二条规定的征收煤气费范围的居民、公共建筑产权人及经批准用气的工业用户。
第四条 煤气费属于一次性有偿使用公用设施收费，其征收标准为：
（一）居民用户：2500元／户。
（二）公建用户：
1．宾馆、餐馆、营业性招待所等：1600元／（标立方米／日）。
2．医院、学校、职工食堂等：1000元／（标立方米／日）。
（三）工业用户：1500元／（标立方米／日）。
第五条 解放军、武警部队驻海口的基层连队（含连队）的战士食堂用气，居民用户中的五保户、经县、区人民政府证实的特困户以及幼儿园、托儿所、敬老院等，经市煤气管理总公司验证免收煤气费。
上述用气单位性质改变或者更换了住户，仍须按照本办法规定标准缴费。
第六条 征收煤气费的工作由市煤气管理总公司（以下简称市煤气总公司）负责办理。
第七条 在《海口市煤气管理暂行规定》公布之前已经居住、开业、生产的用户，其煤气费缴纳办法如下：
（一）居民凡居住公产房、单位自有房屋的，由房屋产权所在单位向市煤气总公司缴纳；
（二）居民居住的房屋产权是住户本人的，由居民本人向所在街道办事处缴纳；
（三）居民租用私人房屋居住的，由房东向所在街道办事处缴纳；
（四）宾馆、餐馆、旅社、小食店、营业性招待所、行政事业单位（不含实行企业管理单位）的内部职工食堂、医院病员食堂、学校教职员工、学生食堂、工业等用户，直接到市煤气总公司缴纳；
（五）凡尚未成立街道办事处地区的用户、房地产经营商、各企事业单位、私人建造的房屋，已竣工尚未使用的或者未出售的，一律由房屋产权单位（个人）到市煤气总公司缴费。
第八条 在《海口市煤气管理暂行规定》公布以后建设（包括在建尚未竣工的）住房、商住楼、公寓、宾馆、公共建筑、工厂等用气户，必须先到市煤气总公司办理缴纳煤气费手续。否则，建筑施工管理部门不得发放《建筑许可证》，建筑工程质量监督部门不得进行质监。
第九条 本市各街道办事处应当积极配合市煤气总公司做好煤气费征收工作。市煤气总公司应当在开展收费工作之前，组织各街道办事处代办人员学习具体收费业务，并加强指导。
第十条 市煤气总公司应当按照海口市煤气工程进度安排及年度基建计划，作出基建用款计划，并根据上级批准的工作计划，发布征收煤气费的通告。通告内容应当包括征收煤气费的地点、征收范围、对象、期限等。
（一）征收煤气费通告发布后，一年内供气的用户，其煤气费应当一次缴清；
（二）征收煤气费通告发布后，二年内供气的用户可以分二次至三次缴纳煤气费；但第一次缴纳不得少于应当缴纳款项的百分之四十；
（三）征收煤气费通告发布后，三年以后供气的用户，可以分三次至五次缴纳煤气费，但第一次缴纳不得少于应当缴纳款项的百分之二十五。
第十一条 凡属于通告范围内的缴费单位或者个人必须按照通告的要求缴纳煤气费。逾期不缴者，按照煤气管道通到的时间与通告规定的时间差，每年加收应当缴纳煤气费的百分之十，不到一年的按照一年加收。
第十二条 不属于通告范围的用户可以提前缴纳煤气费，凡提前缴纳的可以进行分期付款（第一次缴纳不得少于应缴纳的百分之五十，可以按照现行标准下浮百分之三收费。凡属于远期供气规划区的用户，提前并一次性缴纳者，可以按照现行标准下浮百分之五收费。
凡符合上述规定的，今后调高收费标准时不补差，调低价则按照新标准退差。
第十三条 市煤气总公司及代办收费机构在收取煤气费时应当给缴费单位或者个人开具《煤气开发费专用收据》，并发给交款人《用户用气通知单》。《用户用气通知单》分民用、公用、工业用三种，一户一证。
市煤气总公司在给用户通气前将《用户用气通知单》收回，换发《海口市煤气供应证》。
第十四条 市煤气总公司应当制定内部管理制度，加强管理，杜绝贪污舞弊现象。
第十五条 市煤气总公司必须将收到的煤气费按照存入市建设银行“海口市城市煤气开发费”专户，由市建设银行按照当年计划部门的基本建设计划或者市政府主管部门的基建批准文件，将专户款按照计划或者文件规定的拨款转入市煤气总公司基本建设帐户，市煤气总公司可以按照计
划使用。
第十六条 煤气费主要用于本市管道煤气工程的前期工作费、气源厂、储存站、输配管网、调压站、混气气化站、灌瓶设施、生产调度系统的建设、后方设施设备、运输工具的购置及经市人民政府批准的用于与城市煤气有关的其他项目。
第十七条 煤气费征收、存入、使用都必须接受市建设银行和市审计、计划部门监督管理。
第十八条 凡由企业缴纳的煤气费不得列入成本，行政事业单位可以在预算结余资金或者预算外收入中支出。
第十九条 本办法由海口市煤气管理办公室负责解释。
第二十条 本办法自发布之日起施行。



1992年11月13日
国家税务局


关于出口产品退税几个具体问题的补充规定(附英文)

1989年6月15日，国家税务局

为了正确贯彻出口产品退税政策，针对目前执行中存在的问题，对出口退税若干具体规定作如下补充：
一、对国家禁止出口的产品，如有出口，不予退税。
二、进料加工复出口产品按以下规定计算退税：
（一）对加工复出口属于增值税征税范围的产品，在计算退税时，应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
（二）对加工复出口属于产品税征税范围并按综合退税率退税的产品，在计算退税时，应扣除进口料、件在进口环节已减免的税款；对属于产品税征税范围而按产品税税率退税的产品。在计算退税时，对其所用进口料、件已减免的税款不作扣除。
（三）计算扣除已减免进口料、件税款的公式如下：
扣除税款＝（进口料、件的到岸价×外汇人民币牌价＋实纳关税＋实纳产品税或增值税＋口岸费用）×进口料、件的产品税适用税率或增值税的扣除税率－进口环节实纳产品税、增值税
（四）进料加工复出口产品所用进口料、件的减免税金额，原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大，生产周期长，一次扣除确有困难的，经主管出口退税的税务机关批准，可根据实际情况，在退税时分期扣除。
（五）对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的，在计算退税时，应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品，各地应当按照产品的实际税负核定退税率，据以计算退税。外贸企业提供不了有关资料或者实际税负不清的，按照不高于5％的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用，不予退税。
五、对工贸与外贸企业互相委托出口的产品，在申报退税时，必须提供“代理出口产品证明”；对委托两个以上企业共同办理出口代理业务的，受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章，方可据以办理退税。
六、对于代理出口的产品，应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务，如明确规定将税款退给代理者的，可退税给代理方，委托方不得办理退税。
七、两个以上企业联营出口的产品，由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的，在申请退税时必须提供生产企业开具的发票；从外贸系统内部调拨产品出口的，每个调拨环节都必须在调拨单上分别列明进货原价和费用；税务机关可以根据外贸公司（包括工贸公司）提供的上述凭证，确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的，凡提供不出生产企业发票的，一律按不低于15％的费用扣除率计算退税；对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的，主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税，其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时，出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的，可用信函等形式向生产企业所在地的税务机关进行调查，有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更，其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的，以本规定为准。

ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS

(Promulgated on June 15, 1989, No 269)

Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.