关于增值税、营业税若干政策规定的通知(附英文)
财政部 国家税务总局
关于增值税、营业税若干政策规定的通知(附英文)
财税[1994]26号
1994年5月5日，财政部、国家税务总局
通知
各省、自治区、直辖市、计划单列市财政厅（局）、税务局：
新税制实施以来，各地陆续反映了一些增值税、营业税执行中出现的问题。经研究，现将有关政策问题规定如下。
一、关于集邮商品征税问题
集邮商品，包括邮票、小型张、小本票、明信片、首日封、邮折、集邮簿、邮盘、邮票目录、护邮袋、贴片及其他集邮商品。
集邮商品的生产、调拨征收增值税。邮政部门销售集邮商品，征收营业税；邮政部门以外的其他单位与个人销售集邮商品，征收增值税。
二、关于报刊发行征税问题
邮政部门发行报刊，征收营业税；其他单位和个人发行报刊，征收增值税。
三、关于销售无线寻呼机、移动电话征税问题
电信单位（电信局及经电信局批准的其他从事电信业务的单位）自己销售无线寻呼机、移动电话，并为客户提供有关的电信劳务服务的，属于混合销售，征收营业税；对单纯销售无线寻呼机、移动电话，不提供有关的电信劳务服务的，征收增值税。
四、关于混合销售征税问题
（一）根据增值税暂行条例实施细则（以下简称细则）第五条的规定，“以从事货物的生产、批发或零售为主，并兼营非应税劳务的企业、企业性单位及个体经营者”的混合销售行为，应视为销售货物征收增值税。此条规定所说的“以从事货物的生产、批发或零售为主，并兼营非应税劳务”，是指纳税人的年货物销售额与非增值税应税劳务营业额的合计数中，年货物销售额超过50％，非增值税应税劳务营业额不到50％。
（二）从事运输业务的单位与个人，发生销售货物并负责运输所售货物的混合销售行为，征收增值税。
五、关于代购货物征税问题
代购货物行为，凡同时具备以下条件的，不征收增值税；不同时具备以下条件的，无论会计制度规定如何核算，均征收增值税。
（一）受托方不垫付资金；
（二）销货方将发票开具给委托方，并由受托方将该项发票转交给委托方；
（三）受托方按销售方实际收取的销售额和增值税额（如系代理进口货物则为海关代征的增值税额）与委托方结算货款，并另外收取手续费。
六、关于棕榈油、棉籽油和粮食复制品征税问题
（一）棕榈油、棉籽油按照食用植物油13％的税率征收增值税；
（二）切面、饺子皮、米粉等经简单加工的粮食复制品，比照粮食13％的税率征收增值税。粮食复制品是指以粮食为原料经简单加工的生食品，不包括挂面和以粮食为原料加工的速冻食品、副食品。粮食复制品的具体范围，由国家税务总局各省、自治区、直辖市、计划单列市直属分局根据上述原则确定，并上报财政部和国家税务总局备案。
七、关于出口“国务院另有规定的货物”征税问题
根据增值税暂行条例第二条：“纳税人出口国务院另有规定的货物，不得适用零税率”的规定，纳税人出口的原油；援外出口货物；国家禁止出口的货物，包括天然牛黄、麝香、铜及铜基合金、白金等；糖，应按规定征收增值税。
八、关于外购农业产品的进项税额处理问题
增值税一般纳税人向小规模税人购买的农业产品，可视为免税农业产品按10％的扣除率计算进项税额。
九、关于寄售物品和死当物品征税问题
寄售商店代销的寄售物品（包括居民个人寄售的物品在内）、典当业销售的死当物品，无论销售单位是否属于一般纳税人，均按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。
十、关于销售自己使用过的固定资产征税问题
单位和个体经营者销售自己使用过的游艇、摩托车和应征消费税的汽车，无论销售者是否属于一般纳税人，一律按简易办法依照6％的征收率计算缴纳增值税，并且不得开具专用发票。销售自己使用过的其他属于货物的固定资产，暂免征收增值税。
十一、关于人民币折合率问题
纳税人按外汇结算销售额的，其销售额的人民币折合率为中国人民银行公布的市场汇价。
十二、本规定自一九九四年六月一日起执行。
CIRCULAR ON SOME POLICY REGULATIONS CONCERNING VALUE-ADDED TAX ANDBUSINESS TAX
(The Ministry of Finance and State Administration of Taxation: 5May 1994 [94] Coded Cai Shui Zi No. 026)
Whole Doc.
To Financial Departments (Bureaus) and Tax Bureaus of Various Provinces,
Autonomous Regions and Municipalities and Cities With Independent
Planning:
Since implementation of the new tax system, various localities have
made successive reports on some issues arising in the course of
implementing the levy of value-added tax and business tax. After study, we
hereby stipulate the following policy-related questions:
I. Question concerning taxable philately commodities
These commodities include stamps, small paper, small promissory
notes, postcards, first day covers, stamp album, stamp booklets, postal
discs, stamp lists, mailbags and other philately commodities.
Value-added tax is levied on the production and allocation of
philately commodities. Business tax is levied on the philately commodities
sold by postal departments; and value-added tax is levied on the philately
commodities sold by other units and individuals.
II. Questions concerning levying taxes on the distribution of newspapers
and magazines
Business tax is levied on the newspapers and magazines distributed by
postal departments; value-added tax is levied on the newspapers and
magazines distributed by other units and individuals.
III. Questions Concerning the sales of wireless beepers and mobile
telephones
Telecommunications units (telecommunications bureau and other units
approved by the telecommunications bureau to engage in telecommunications
business) themselves sell wireless beepers and mobile telephones and
provide clients with related telecommunications labor services. These
belong to mixed sales on which business tax is levied; value-added tax is
levied on those who purely sell wireless beepers and mobile telephones,
but do not provide relevant telecommunications labor service.
IV. Questions related to levying taxes on mixed sales
(1) In accordance with the stipulations of Article 5 of the Detailed
Rules for the Implementation of the Provisional Regulations on Value-Added
Tax (hereinafter referred to as Detailed Rules), the mixed selling acts
performed by enterprises, units of an enterprise nature as well as
individual managers who engage mainly in the production, wholesale or
retail sales of goods and concurrently provide non-taxable labor services
shall be regarded as marketing goods on which value-added tax is levied.
The phrase "engage mainly in the production, wholesale or retail sales of
goods and concurrently provide non- taxable labor services" mentioned in
the stipulations of this article refers to the situation in which among
the combined total of the tax payer's annual sale volume of goods and the
taxable labor service business volume of non value-added tax, the annual
sales volume of goods exceeds 50 percent, while the taxable labor service
business volume of non value-added tax, is less than 50 percent.
(2) Value-added tax is levied on the mixed selling acts performed by
the units and individuals who engage in transport business as they sell
goods and take charge of the transport of the goods sold.
V. Questions concerning levying taxes on the goods purchased on a
commission basis
Acts related to the commission purchase of goods which conform to the
following conditions are exempt from value-added tax; value-added tax is
levied on those not concurrently conforming to the following conditions
irrespective of how accounting is done as specified in the accounting
system.
(1) The consignee does not pay funds in advance;
(2) The goods seller gives an invoice to the consignor, and the
consignee transmits the invoice to the consignor;
(3) The consignee settles the account of the money paid for goods
with the consignee in accordance with the sales volume and VAT volume
actually collected by the seller (commission import goods are the volume
of VAT levied for the customs), service charge is collected separately.
VI. Questions concerning levying taxes on reproduction of palm oil, cotton
seed oil and grain
(1) Value-added tax is levied on palm oil and cotton seed oil at a 13
percent rate for edible vegetable oil;
(2) On simply processed food replicas such as cut noodles, dumpling
wrappers and rice flour, value-added tax is levied in light of a 13
percent rate for grain. Food replicas refer to simply processed raw
foodstuffs with grain as the main raw material, excluding fine dried
noodles and quick-frozen food and non-staple foods processed with grain as
raw material. The concrete scope for grain replicas shall be determined in
accordance with the above- mentioned principle by the sub-bureaus directly
under the various provinces, autonomous regions, municipalities and cities
with independent planning and shall be reported to the Ministry of Finance
and the State Administration of Taxation for the record.
VII. Questions concerning levying tax on the export of goods for which
there are separate regulations of the State Council
According to the stipulations of Article 2 of the Provisional
Regulations Concerning Value-Added Tax: "the zero tax rate shall not be
applied to goods exported by the tax payer for which there are separate
regulations of the State Council". the crude exported by the tax payer,
export goods for foreign aid, goods whose export is prohibited by the
state, including natural bezoar, musk, copper and acid bronze alloy,
platinum and sugar, value-added tax shall be levied according to
regulations.
VIII. Questions related to the handling of the amount of tax on the
external purchase of agricultural products
The agricultural products purchased by the ordinary VAT payer from
the small-scale tax payer can be regarded as tax-free agricultural
products and the amount of tax which shall be calculated at a 10 percent
deducting rate.
IX. Questions concerning the levying of tax on consigned goods and dead
pawn goods
For consigned goods sold by the commission shop (including consigned
goods of individual residents), and dead pawn goods sold by pawnbroking,
value-added tax shall be paid, whose amount is calculated at a 6 percent
dutiable rate according to a simple method no matter whether the selling
unit belongs to ordinary tax payer or not, and no special invoice shall be
issued.
X. Questions concerning the levying of tax on the sales of used fixed
assets
Units and individual managers who sell their used pleasure-boats,
motorcycles and consumption tax payable vehicles shall all pay value-added
tax whose amount is calculated at a 6 percent taxable rate according to a
simple method no matter whether the seller belongs to ordinary tax payer
or not, and no special invoice shall be issued. Those who sell other
fixed assets which belong to goods they themselves have used are exempt
from value-added tax for the time being.
XI. Questions concerning the conversion rate of Renminbi
When the tax payer who calculates the sales volume in accordance with
the settlement of foreign exchange, the conversion rate of Renminbi for
the sales volume shall be the market rate of exchange announced by the
People's Bank of China.
X II. These regulations go into effect on June 1, 1994.
关于表彰2001年度全国技术能手的决定
劳动和社会保障部
关于表彰2001年度全国技术能手的决定
各省、自治区、直辖市劳动和社会保障厅（局），国务院有关部门劳动保障工
作机构：
为了表彰2001年度各类全国职业技能竞赛中取得优异成绩的选手，营造尊
重技能、重视技能人才的社会氛围，根据《关于加强职业技能竞赛管理工作的
通知》（劳社部发〔2000〕6号）有关规定，决定授予在全国首届计算机应用
大赛等九项竞赛活动中取得优异成绩的瞿润平等41人（名单附后）“全国技术
能手”荣誉称号，颁发“全国技术能手”奖章、证书和奖牌。
希望受表彰的同志以这次获得的荣誉为新起点，再接再厉，积极进取，努
力为社会经济发展做出新的贡献。
各级劳动保障部门要认真贯彻落实江泽民总书记“七一”重要讲话和党的
十五届六中全会精神，坚持以人为本，把培养、吸引和用好人才作为一项重大
战略任务来抓，引导广大职工向“全国技术能手”学习，刻苦钻研科学技术，
努力提高自身的技术技能水平。要以我国加入WT0为契机，通过切实加强职业教
育和职业培训，做好职业技能鉴定工作，大力开展岗位练兵、技能竞赛等群众
性活动，促进劳动者素质普遍提高，为建设一支庞大的、高素质的技能人才队
伍，提高我国产品的国际竞争力，推进我国社会主义现代化建设做出更大的贡
献。
二○○二年一月三十一日
2001年度竞赛获全国技术能手名单
一、全国首届计算机应用大赛
1.瞿润平（女）湖北电信鄂州公司计算机操作员
2.谢华剑重庆铜梁巴川中学计算机操作员
3.白贞武湖南株州市第一职业中专计算机操作员
4.刘张铿中国人民银行潮州市中心支行计算机操作员
5.邹华强山东威海百货大楼集团股份有限公司计算机操作员
二、第25届亚洲发型化妆大赛
6.朱袆（女）北京千惠美容艺术学校美容师
7.张岩（女）北京蒙妮坦美容美发学校美容师
8.高贵玲（女）天津文怡美容学院美容师
9.刘少坚天津标榜发型美容职业技能培训中心美发师
10.高源北京西单第一美发厅美发师
11.马朔（女）北京实用美术职业学校美发师
12.程锦源福州红太阳美发培训学校美发师
三、第四届全国焊工技术比赛
13.陈立虎浙江火电建设公司电焊工
14.张军上海沪东造船厂电焊工
15.陈刚山东电力建设第二工程公司电焊工
四、全国工程建设系统第五届焊工比赛
16.毛春生山东电力建设第一工程公司电焊工
17.刘树生山东电力建设第一工程公司电焊工
18.周海涛山东电力建设第二工程公司电焊工
五、全国第二届焙烤技术比赛
19.刘国军沈阳好利来实业管理公司中式糕点制作工
20.侯凤芝（女）北京聚庆斋食品厂中式糕点制作工
21.王玉兰（女）吉林福源馆食品公司中式糕点制作工
22.谢继松沈阳好利来实业管理公司西式面点师
23.陈继亨杭州伊莎贝尔食品公司西式面点师
24.莫锦荣深圳南海粮食工业公司西式面点师
25.陈强沈阳好利来实业管理公司西式糕点制作工
26.张庆华（女）江西乔家珊食品厂西式糕点制作工
27.杨琪天津圣西林工贸公司西式糕点制作工
六、全国电力行业变电站值班员技能竞赛
28.刘军江苏电力公司利港发电公司变电站值班员
29.徐平涛江苏电力公司常熟发电公司变电站值班员
30.冯亚光深圳能源集团妈湾发电总厂变电站值班员
31.杨文伟深圳能源集团妈湾发电总厂变电站值班员
32.张建伟江苏电力公司谏壁发电厂变电站值班员
33.李明达山东电力公司黄岛发电厂变电站值班员
34.潘朝阳江苏电力公司戚野堰发电厂变电站值班员
35.宋友祥江苏电力公司扬州发电厂变电站值班员
七、航天科技首届技术工人比赛
36.黄庆贵航天科技集团四院四○一所车工
37.胡京夏航天科技集团五院五二九厂铣工
38.张海峰航天科技集团上海仪表厂钳工
八、全国民航安检员青年岗位能手竞赛
39.陈荣送广州白云机场航空护卫分公司安全检查员
九、首届中直机关印刷专业技能竞赛
40.周巍（女）工人日报社计算机文字录入员
41.赵凯燕（女）中国青年出版社印刷厂装订工
