广西壮族自治区钦州市人民政府办公室


钦州市人民政府办公室关于印发钦州市人民政府专题办公会议（现场办公会议）工作规则的通知

钦政办〔2009〕160号


各县、区人民政府，钦州港经济开发区、三娘湾旅游管理区管委，市直各委、办、局：
《钦州市人民政府专题办公会议（现场办公会议）工作规则》已经市人民政府同意，现印发给你们，请遵照执行。




钦州市人民政府办公室
二○○九年九月九日　　　　　　　　　
















钦州市人民政府全体会议工作规则
（现场办公会议）工作规则



第一条　为使市人民政府专题办公会议（现场办公会议）规范化、制度化，提高会议效率和质量，根据《钦州市人民政府工作规则》（钦政发〔2009〕11号）及有关规定，制定本规则。
第二条　根据工作需要，市人民政府专题办公会议（现场办公会议）由市长、副市长、秘书长，或由市长、副市长委托市长助理、副秘书长召集和主持。
第三条　市人民政府专题办公会议的主要任务是，研究市人民政府工作中遇到的专项问题，决定和部署有关工作。
市人民政府现场办公会议的主要任务是，（一）研究解决某一地区在一定时间内经济社会发展的重要问题；（二）研究解决某一行业（产业）、企业或项目建设等存在的重要问题；（三）研究解决需要现场研究解决的其他问题。
第四条　市人民政府专题办公会议（现场办公会议）议题，由市长、副市长确定，或由市人民政府秘书长或分管副秘书长协调、审核后提出报市长、分管副市长确定。
第五条　出席会议的人员，必须是单位负责同志，并按会议通知要求确定与会随员。
第六条　对提交研究讨论的议题，各有关单位必须事先研究，掌握和熟悉具体情况，提出解决办法和意见。对重大问题，有关单位应集体研究提出意见，并授权出席会议的本单位负责同志发表意见。主办单位要在会上作汇报说明，议题涉及的有关单位要充分发表意见。
第七条　市人民政府办公室负责会议会务工作，负责通知会议时间、地点、召集或主持人、议题和其他有关事项；负责做好会议记录，根据需要起草会议纪要。会议纪要由参加会议的市人民政府秘书长或副秘书长审核后，报会议主持人，或委托的市长、副市长签发。
凡涉及资金安排、重大问题等事项的会议纪要，经分管副市长审核后，报市长或常务副市长签发。
第八条　市人民政府办公室要做好会议考勤，认真落实会议签到制度。参加会议人员必须按会议通知要求准时参加会议，因故无法参加会议的，向会议主持人请假。
第九条　未经同意，参加会议人员不得擅自录音、摄像，不得传播、扩散会议讨论的问题和领导同志的讲话内容。
第十条　会议决定事项的落实情况，由市人民政府办公室负责督查。
第十一条　对会议讨论决定的事项，不涉及保密的，应及时作宣传报道。新闻稿须经市人民政府秘书长或分管副秘书长审定，如有需要报市长或分管副市长审定。
第十二条　本规则自印发之日起施行。


国家税务总局


增值税若干具体问题的规定(附英文)
国税发[1993]154号

1993年12月28日，国家税务总局

一、征税范围
（一）货物期货（包括商品期货和贵金属期货），应当征收增值税。
（二）银行销售金银的业务，应当征收增值税。
（三）融资租赁业务，无论租赁的货物的所有权是否转让给承租方，均不征收增值税。
（四）基本建设单位和从事建筑安装业务的企业附设的工厂、车间生产的水泥预制构件、其他构件或建筑材料，用于本单位或本企业的建筑工程的，应在移送使用时征收增值税。但对其在建筑现场制造的预制构件，凡直接用于本单位或本企业建筑工程的，不征收增值税。
（五）典当业的死当物品销售业务和寄售业代委托人销售寄售物品的业务，均应征收增值税。
（六）因转让著作所有权而发生的销售电影母片、录像带母带、录音磁带母带的业务，以及因转让专利技术和非专利技术的所有权而发生的销售计算机软件的业务，不征收增值税。
（七）供应或开采未经加工的天然水（如水库供应农业灌溉用水，工厂自采地下水用于生产），不征收增值税。
（八）邮政部门销售集邮邮票、首日封，应当征收增值税。
二、计税依据
（一）纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。但对因逾期未收回包装物不再退还的押金，应按所包装货物的适用税率征收增值税。
（二）纳税人采取折扣方式销售货物，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。
（三）纳税人采取以旧换新方式销售货物，应按新货物的同期销售价格确定销售额。
纳税人采取还本销售方式销售货物，不得从销售额中减除还本支出。
（四）纳税人因销售价格明显偏低或无销售价格等原因，按规定需组成计税价格确定销售额的，其组价公式中的成本利润率为10％。但属于应从价定率征收消费税的货物，其组价公式中的成本利润率，为《消费税若干具体问题的规定》中规定的成本利润率。
三、小规模纳税人标准
（一）增值税细则第二十四条关于小规模纳税人标准的规定中所提到的销售额，是指该细则第二十五条所说的小规模纳税人的销售额。
（二）该细则第二十四条所说的以从事货物生产或提供应税劳务为主，并兼营货物的批发或零售的纳税人，是指该类纳税人的全部年应税销售额中货物或应税劳务的销售额超过50％，批发或零售货物的销售额不到50％。
四、固定业户到外县（市）销售货物应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，回其机构所在地主管税务机关申报纳税。未持有其机构所在地向税务机关核发的外出经营活动税收管理证明的，销售地主管税务机关一律按6％的征收率征税。其在销售地发笺销售额，回机构所在地后，仍应按规定申报纳税，在销售地缴纳的税款不得从当期应纳税额中押减。

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON VALUE-ADDED TAX

(State Administration of Taxation: 28 December 1993)

Whole Doc.
1. Scope of Taxation
(1) Value-Added tax shall be levied on forward transactions in goods
(including commodity futures and precious metal futures).
(2) Value-Added Tax shall be levied on the business of selling gold
and silver by banks.
(3) Value-Added Tax shall not be levied on financing and leasing
businesses, whether or not ownership of the leased goods is transferred to
the lessee.
(4) For precast concrete components, other structural components or
building materials produced by a factory or workshop affiliated to an
infrastructural construction unit or an enterprise engaged in construction
and installation and used on construction projects of that unit or
enterprise, Value-Added Tax shall be levied at the time when the products
are transferred for use. But for precast components produced at the
construction sites and used directly on construction projects of that unit
or enterprise, no Value-Added Tax shall be levied.
(5) Value-Added Tax shall be levied on sales of dead articles in pawn
for pawn business and sales of consignment goods on behalf of consignors
for consignment business.
(6) Value-Added Tax shall not be levied on sales of original copy of
cinematographic films, video tapes and audio tapes arising from the
transfer of ownership of copy-right as well as sales of computer software
arising from the transfer of the ownership of patented technology or
nonpatented technology.
(7) Value-Added Tax shall not be levied on the supply or extraction
of unprocessed natural water (such as the supply of water from a reservoir
for agricultural irrigation and the self- extraction of underground water
by a factory for use in production).
(8) Value-Added Tax shall levied on sales of philately stamps and
first day covers by postal departments.
(9) Value-Added Tax shall be levied on the business of sewing
2. Basis of Tax Computation
(1) Deposits collected by a taxpayer on packaging materials leased or
lent out in the sales of goods and that are recorded and accounted for
separately are not included in the sales amount for tax levy. But for
deposits that are not to be returned as the packaging materials are not
collected when due, Value-Added Tax shall be levied at the tax rate
applicable to the packaged goods.
(2) For taxpayers adopting the method of selling goods at a discount,
if the sales amount and the discount amount are separately specified on
the same in voice, Value-Added Tax can be levied on the sales amount after
deduction the discount. If the discount amount is specified on a separate
invoice, the discount amount shall not be deducted from the sales amount,
no matter how the financial treatment is handled.
(3) For taxpayers adopting the method of selling goods by exchanging
new products for old ones, the sales amount shall be determined based on
the selling price of the new products in the same period.
For taxpayers adopting the method of selling goods for repayment of
principals, the expenditures on principal repayment shall not be deducted
from the sales amount.
(4) In case the sales amount of a taxpayer is determined on the basis
of the composite assessable value according to the regulations as its
selling prices are obviously low or no selling prices are available, the
cost plus margin rate in the composite assessable value formula shall be
10%. However, for goods on which a Consumption Tax shall be levied at a
rate on price value method, the cost-plus margin rate in the composite
assessable value formula shall be the cost plus margin rate prescribed in
the .
3. Thresholds for Small-scale Taxpayers
(1) "Sales amount" mentioned in Article 24 of the Detailed Rules
concerning the threshold for small-scale taxpayers refers to the sales
amount for the small-scale taxpayers refers to the sales amount for the
small- scale taxpayers prescribed in Article 25 of the said Detailed
Rules.
(2) "Taxpayers engaged principally in the production of goods or the
provision of taxable services and also in wholesaling or retailing of
goods" mentioned in Article 24 of the Detailed Rules refer to those type
of taxpayers whose sales amount from sales of goods and taxable services
exceeds 50% of total annual taxable sales amount, while the sales amount
of wholesaling and retailing businesses makes up less than 50%.
4. Businesses with a fixed establishment selling goods in a different
county (or city) shall apply for the issuance of an outbound business
activities tax administration certificate from the local tax authorities
where the establishment is located and shall report and pay tax with the
local tax authorities where the establishment is located. Businesses
selling goods and taxable services in a different county (or city) without
the outbound business activities tax administration certificate issued by
the local tax authorities where the establishment is located, the local
tax authorities where the sales activities occur shall impose a tax at the
uniform tax rate of 6%. After the sale amount is brought back to the place
where the establishment is located, the sale amount arose in the selling
places shall still have to be reported and subject to tax in accordance
with the provisions. The tax paid in the selling place shall not be
deducted from the amount of tax payable of the period.