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国家税务总局关于增值税一般纳税人用进项留抵税额抵减增值税欠税问题的通知

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国家税务总局关于增值税一般纳税人用进项留抵税额抵减增值税欠税问题的通知

财政部 国家税务总局


国家税务总局关于增值税一般纳税人用进项留抵税额抵减增值税欠税问题的通知

国税发[2004]112号


各省、自治区、直辖市和计划单列市国家税务局:
为了加强增值税管理,及时追缴欠税,解决增值税一般纳税人(以下简称“纳税人”)既欠缴增值税,又有增值税留抵税额的问题,现将纳税人用进项留抵税额抵减增值税欠税的有关问题通知如下:
一、对纳税人因销项税额小于进项税额而产生期末留抵税额的,应以期末留抵税额抵减增值税欠税。
二、纳税人发生用进项留抵税额抵减增值税欠税时,按以下方法进行会计处理:
(一)增值税欠税税额大于期末留抵税额,按期末留抵税额红字借记“应交税金——应交增值税(进项税额)”科目,贷记“应交税金——未交增值税”科目 。
(二)若增值税欠税税额小于期末留抵税额,按增值税欠税税额红字借记“应交税金——应交增值税(进项税额)”科目,贷记“应交税金——未交增值税”科目 。
三、为了满足纳税人用留抵税额抵减增值税欠税的需要,将《增值税一般纳税人纳税申报办法》(国税发〔2003〕53号)《增值税纳税申报表》(主表)相关栏次的填报口径作如下调整:
(一)第13项“上期留抵税额”栏数据,为纳税人前一申报期的“期末留抵税额”减去抵减欠税额后的余额数,该数据应与“应交税金——应交增值税”明细科目借方月初余额一致。
(二)第25项“期初未缴税额(多缴为负数)”栏数据,为纳税人前一申报期的“期末未缴税额(多缴为负数)”减去抵减欠税额后的余额数。



国家税务总局
二○○四年八月三十日

上海市人民政府关于印发《上海市信访事项复查复核暂行办法》的通知

上海市人民政府


上海市人民政府关于印发《上海市信访事项复查复核暂行办法》的通知

沪府发〔2009〕17号


各区、县人民政府,市政府各委、办、局:

  现将《上海市信访事项复查复核暂行办法》印发给你们,请按照执行。

                           上海市人民政府
                            二○○九年三月十八日

上海市信访事项复查复核暂行办法


  第一章总则

  第一条(目的和依据)

  为规范信访事项复查复核的活动,监督行政机关依法行使职权,保护信访人合法权益,引导信访人依法有序信访,根据国务院发布的《信访条例》,结合本市信访工作实际,制定本办法。

  第二条(适用范围)

  信访人不服本市行政机关作出的信访书面答复,申请复查、复核;本市行政机关受理复查、复核申请,作出复查、复核意见的活动,适用本办法。

  第三条(工作原则)

  复查、复核工作应当坚持依法按政策、查明事实、分清责任、

  合法性审查和合理性审查相结合的原则。

  第四条(举证责任)

  行政机关对其作出职务行为的事实和依据,负有举证责任。

  信访人对其主张的事由及请求,应当提供相应证据材料。

  第五条(申请撤回)

  在复查、复核机关作出复查、复核意见前,信访人要求撤回复查、复核申请的,经复查、复核机关审查,认为不侵犯社会公共利益和他人合法权益,应当准许并记录在案。

  信访人撤回申请后,不得以同一事实和理由再次提出申请,信访人能够证明撤回申请非本人真实意愿的除外。

  第二章申请与受理

  第六条(申请的主体)

  信访复查、复核申请,应当由信访人本人提出。

  信访人因健康等原因不能本人提出的,可以委托他人提出申请。

  委托他人申请的,应当向复查、复核机关提交由信访人本人签名或盖章的授权委托书。委托书应当明确委托事项、权限和期限。

  多人提出同一复查、复核申请的,应当推选代表,代表人数不得超过5人。

  第七条(申请条件)

  申请复查、复核应当符合下列条件:

  (一)有具体的复查、复核请求和事实根据;

  (二)属于信访复查、复核范围;

  (三)复查、复核请求不超过提出信访或申请复查时的请求范围;

  (四)在法定期限内提出。

  第八条(申请的层级)

  对区(县)政府工作部门作出的信访处理意见或复查意见不服的,由申请人选择,可以向该工作部门的本级政府申请复查或复核,也可以向该工作部门的上一级主管部门申请复查或复核。申请人只能选择一个复查、复核机关申请复查、复核。

  对实行垂直领导的行政机关作出信访处理意见或复查意见不服的,申请人应当向该行政机关上一级主管部门申请复查或复核。

  对市政府工作部门作出的信访处理意见或复查意见不服的,申请人应当向市政府申请复查或复核。
  第九条(申请方式)

  申请人申请复查、复核,应当采用纸质书面方式。书面申请确有困难的,可以口头申请。口头申请的,复查、复核机关在当面作记录后,由申请人以签字等方式确认。

  第十条(申请材料)

  申请人申请复查、复核,须提供以下材料:

  (一)申请书,申请书应当载明申请人姓名、性别、出生年月、有效证件的名称及号码、联系地址、联系电话以及信访事项的基本情况、申请复查、复核的具体请求、主要事由和时间以及申请人的签名或盖章等;

  (二)申请人的身份证明;

  (三)信访事项的处理意见书或复查意见书原件;

  (四)相关证据材料;

  (五)需由申请人提供的其他材料。

  第十一条(受理审查)

  复查、复核申请同时符合本办法第六条至第十条规定的,复查、复核机关应予受理。

  申请材料不完备的,应当书面通知申请人及时补齐,材料补齐之日为收到日。补齐期限最长不超过10日,通知申请人补齐相关材料的时间不计入复查、复核期限。

  申请人复查、复核申请属于下列情形的,不予受理,并在法定期限内发出不予受理通知书:

  (一)不符合本办法第六条至第九条规定的;

  (二)申请人材料不符合本办法第十条规定,且未按照要求及时补齐的;

  (三)属于其他行政机关受理范围的;

  (四)复查、复核申请已由其他行政机关受理或处理完毕的;

  (五)法律法规规定的其他不予受理的。

  不予受理通知书应当加盖本机关印章或信访专用章。

  第十二条(不再受理)

  信访人对信访事项复核意见不服,仍然以同一事实和理由提出投诉请求的,各级政府信访工作机构和其他行政机关不再受理,并书面告知信访人。

  信访人不满不再受理告知,仍继续以同一事实和理由提出投诉请求的,各级政府信访工作机构和其他行政机关不再告知。

  第十三条(受理争议)

  申请人不服办理机关、复查机关不予受理决定的,可以按照《信访条例》第三十四条、第三十五条规定申请复查、复核。复查、复核机关在收到申请人的复查、复核申请后,应在30日内作出以下复查、复核意见:

  (一)不予受理并无不当的,予以维持;

  (二)不予受理不当的,撤销不予受理通知、责令受理。

  第三章复查

  第十四条(听取意见)

  复查机关复查信访事项时,可以听取信访人陈述事实和理由,信访人拒绝的除外。必要时,可以要求信访人、有关组织和人员说明情况。

  第十五条(调查事实)

  信访人对同一信访事项提出新的事实、理由证明原办理不当或错误以及需要进一步核实有关情况的,复查机关应向有关组织和人员调查,调查人员不得少于2人。

  被调查的有关组织和人员应当配合、接受复查机关的调查。

  调查笔录经被调查人校阅后,应由被调查人、调查人签名或盖章。被调查人不愿意签名或盖章的,调查人应当予以注明。

  第十六条(中止处理)

  复查机关在受理复查申请后,发现以下情形之一的,中止处理:

  (一)主要证据正在其他法定程序确认过程中;

  (二)复查涉及法律、法规、规章或政策适用问题,需要有权机关作出解释或确认;

  (三)其他需要中止处理的情形。

  中止处理的原因消除后,应当及时恢复处理。

  复查机关中止、恢复处理,应当告知申请人。

  第十七条(终止处理)

  复查机关在受理复查申请后,发现以下情形之一的,终止处理,并书面告知申请人:

  (一)申请人依照本办法第五条的规定,经复查机关准许撤回复查申请;

  (二)申请人与被申请人在复查意见作出前自愿达成和解,和解内容不损害公共利益和他人合法权益,并经复查机关准许;

  (三)发现申请人投诉请求不符合国务院发布的《信访条例》规定受理条件;

  (四)其他需要终止处理的情形。

  第十八条(书面答复)

  复查机关应当在调查和核实后,按照下列规定作出复查意见:

  (一)原办理意见事实清楚、证据充分、适用法定依据正确、程序合法、处理恰当等情形的,予以维持;

  原办理意见存在事实认定不清、证据不足、适用法定依据错误、超越或滥用职权等明显不当情形的,分别作出以下处理:

  1.退回补充调查;

  2.撤销并责令重新处理;

  3.变更原办理意见;

  4.确认原办理意见违法。

  (二)申请人请求事实清楚,符合法律、法规、规章或者其他有关规定的,予以支持;

  申请人请求事由合理但缺乏法律依据的,应当对申请人做好解释工作;

  对申请人请求缺乏事实根据或者不符合法律、法规、规章或者其他有关规定的,不予支持。

  第四章复核

  第十九条(工作程序)

  复核工作依照本办法第十四条至第十八条的规定进行。

  第二十条(听证)

  重大、复杂、疑难的信访事项,复核机关可以举行听证,听证程序按照市政府印发的《上海市信访事项听证试行办法》的规定执行。

  听证所需时间不计算在复核时限内。

  第二十一条(公示)

  经过听证的复核意见,可以依法向社会公示。

  公示决定由复核机关作出。

  第五章附则

  第二十二条(参照执行)

  本市企事业单位信访事项的复查、复核工作,参照本办法执行。

  第二十三条(负责解释与实施细则)

  本办法由市信访办解释,并由市信访办适时制定实施细则。

  第二十四条(施行)

  本办法自发布之日起施行。


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES ——附加英文版

The National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES

(Adopted at the Fourth Session of the Sixth National People's
Congress, promulgated by Order No. 39 of the President of the People's
Republic of China and effective as of April 12, 1986)


Article 1
With a view to expanding economic cooperation and technical exchange with
foreign countries and promoting the development of China's national
economy, the People's Republic of China permits foreign enterprises, other
foreign economic organizations and individuals (hereinafter collectively
referred to as "foreign investors") to set up enterprises with foreign
capital in China and protects the lawful rights and interests of such
enterprises.
Article 2
As mentioned in this Law, "enterprises with foreign capital" refers to
those enterprises established in China by foreign investors, exclusively
with their own capital, in accordance with relevant Chinese laws. The term
does not include branches set up in China by foreign enterprises and other
foreign economic organizations.
Article 3
Enterprises with foreign capital shall be established in such a manner as
to help the development of China's national economy; they shall use
advanced technology and equipment or market all or most of their products
outside China. Provisions shall be made by the State Council regarding
the lines of business which the state forbids enterprises with foreign
capital to engage in or on which it places certain restrictions.
Article 4
The investments of a foreign investor in China, the profits it earns and
its other lawful rights and interests are protected by Chinese law.
Enterprises with foreign capital must abide by Chinese laws and
regulations and must not engage in any activities detrimental to China's
public interest.
Article 5
The state shall not nationalize or requisition any enterprise with foreign
capital. Under special circumstances, when public interest requires,
enterprises with foreign capital may be requisitioned by legal procedures
and appropriate compensation shall be made.
Article 6
The application to establish an enterprise with foreign capital shall be
submitted for examination and approval to the department under the State
Council which is in charge of foreign economic relations and trade, or to
another agency authorized by the State Council. The authorities in charge
of examination and approval shall, within 90 days from the date they
receive such application, decide whether or not to grant approval.
Article 7
After an application for the establishment of an enterprise with foreign
capital has been approved, the foreign investor shall, within 30 days from
the date of receiving a certificate of approval, apply to the industry and
commerce administration authorities for registration and obtain a business
licence. The date of issue of the business licence shall be the date of
the establishment of the enterprise.
Article 8
An enterprise with foreign capital which meets the conditions for being
considered a legal person under Chinese law shall acquire the status of a
Chinese legal person, in accordance with the law.
Article 9
An enterprise with foreign capital shall make investments in China within
the period approved by the authorities in charge of examination and
approval. If it fails to do so, the industry and commerce administration
authorities may cancel its business licence. The industry and commerce
administration authorities shall inspect and supervise the investment
situation of an enterprise with foreign capital.
Article 10
In the event of a separation, merger or other major change, an enterprise
with foreign capital shall report to and seek approval from the
authorities in charge of examination and approval, and register the change
with the industry and commerce administration authorities.
Article 11
The production and operating plans of enterprises with foreign capital
shall be reported to the competent authorities for the record.
Enterprises with foreign capital shall conduct their operations and
management in accordance with the approved articles of association, and
shall be free from any interference.
Article 12
When employing Chinese workers and staff, an enterprise with foreign
capital shall conclude contracts with them according to law, in which
matters concerning employment, dismissal, remuneration, welfare benefits,
labour protection and labour insurance shall be clearly prescribed.
Article 13
Workers and staff of enterprises with foreign capital may organize trade
unions in accordance with the law, in order to conduct trade union
activities and protect their lawful rights and interests.
The enterprises shall provide the necessary conditions for the activities
of the trade unions in their respective enterprises.
Article 14
An enterprise with foreign capital must set up account books in China,
conduct independent accounting, submit the fiscal reports and statements
as required and accept supervision by the financial and tax authorities.
If an enterprise with foreign capital refuses to maintain account books in
China, the financial and tax authorities may impose a fine on it, and the
industry and commerce administration authorities may order it to suspend
operations or may revoke its business licence.
Article 15
Within the scope of the operations approved, enterprises with foreign
capital may purchase, either in China or from the world market, raw and
semi-processed materials, fuels and other materials they need. When these
materials are available from both sources on similar terms, first priority
should be given to purchases in China.
Article 16
Enterprises with foreign capital shall apply to insurance companies in
China for such kinds of insurance coverage as are needed.
Article 17
Enterprises with foreign capital shall pay taxes in accordance with
relevant state provisions for tax payment, and may enjoy preferential
treatment for reduction of or exemption from taxes.
An enterprise that reinvests its profits in China after paying the income
tax, may, in accordance with relevant state provisions, apply for refund
of a part of the income tax already paid on the reinvested amount.
Article 18
Enterprises with foreign capital shall handle their foreign exchange
transactions in accordance with the state provisions for foreign exchange
control. Enterprises with foreign capital shall open an account with the
Bank of China or with a bank designated by the state agency exercising
foreign exchange control. Enterprises with foreign capital shall manage
to balance their own foreign exchange receipts and payments. If, with the
approval of the competent authorities, the enterprises market their
products in China and consequently experience an imbalance in foreign
exchange, the said authorities shall help them correct the imbalance.
Article 19
The foreign investor may remit abroad profits that are lawfully earned
from an enterprise with foreign capital, as well as other lawful earnings
and any funds remaining after the enterprise is liquidated.
Wages, salaries and other legitimate income earned by foreign employees in
an enterprise with foreign capital may be remitted abroad after the
payment of individual income tax in accordance with the law.
Article 20
With respect to the period of operations of an enterprise with foreign
capital, the foreign investor shall report to and secure approval from the
authorities in charge of examination and approval. For an extension of the
period of operations, an application shall be submitted to the said
authorities 180 days before the expiration of the period. The authorities
in charge of examination and approval shall, within 30 days from the date
such application is received, decide whether or not to grant the
extension.
Article 21
When terminating its operations, an enterprise with foreign capital shall
promptly issue a public notice and proceed with liquidation in accordance
with legal procedure. Pending the completion of liquidation, a foreign
investor may not dispose of the assets of the enterprise except for the
purpose of liquidation.
Article 22
At the termination of operations, the enterprise with foreign capital
shall nullify its registration with the industry and commerce
administration authorities and hand in its business licence for
cancellation.
Article 23
The department under the State Council which is in charge of foreign
economic relations and trade shall, in accordance with this Law, formulate
rules for its implementation, which shall go into effect after being
submitted to and approved by the State Council.
Article 24
This Law shall go into effect on the day of its promulgation.




Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.