国家税务总局


国家税务总局关于1993年12月31日前公布的有关外国企业常驻代表机构计征流转税的规定处理办法的通知(附英文)

1994年1月18日，国家税务总局

通知
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广州、湛江、天津、上海分局：
《中华人民共和国营业税暂行条例》及其实施细则已于1994年1月1日起实施。在此之前发布的关于外国企业常驻代表机构征税的文件，经审核有关计征流转税的规定部分，原则上仍可沿用，但原规定中“工商统一税”应改为“营业税”，适用税目应改为“服务业”，适用税率为5％。仍可沿用的文件如下：
一、1985年4月11日国务院批准、1985年5月15日财政部公布财政部对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定；
二、1985年5月13日财政部（85）财税字第122号，关于《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》的几个政策业务问题。
三、1985年9月25日税务总局（85）财税外字第197号，关于对外国企业常驻代表机构征收工商统一税、企业所得税问题的补充规定；
四、1985年9月19日税务总局（85）财税外字第198号，关于对外国企业常驻代表机构核定收入额计算征税问题的通知；
五、1986年11月4日税务总局（86）财税外字第273号，关于对外国企业常驻代表机构降低核定佣金率的通知；
六、1985年9月19日税务总局（85）财税外字第200号，关于对外国常驻代表机构征税方法问题的通知；
七、1986年3月1日税务总局（86）财税外字第053号，关于对外国企业常驻代表机构从事自营商品贸易和代理商品贸易区分问题的通知；
八、1986年3月3日税务总局（86）财税外字第055号，关于确定常驻代表机构征税方法问题的通知；
九、1986年2月26日税务总局（86）财税外字第046号，关于适当延长外国企业常驻代表机构申报缴纳工商统一税期限问题的通知；
十、1988年12月5日国家税务局（88）国税外字第333号，关于外国企业常驻代表机构为其总机构垫付的部分费用可不作为常驻代表机构的费用换算收入征税的通知；
十一、1988年12月12日国家税务局（88）国税外字第337号，关于外国企业常驻代表机构从事广告业务所取得的佣金、手续费征收工商统一税、企业所得税的通知。

CIRCULAR ON THE HANDLING METHOD FOR IMPLEMENTING THE STIPULATIONSCONCERNING THE LEVY OF TURNOVER TAX ON RESIDENCE REPRESENTATIVE OFFICES OFFOREIGN ENTERPRISES PUBLISHED BEFORE DECEMBER 31, 1993

(State Administration of Taxation: 16 March 1994 Coded Guo Shui Fa[1994] No. 070)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus of the Offshore Oil Tax
Administration:
Our Administration issued the Circular On the Handling Method for
Implementing the Stipulations Concerning the Levy of Turnover Tax on
Residence Representative Offices of Foreign Enterprises Published Before
December 31, 1993, a document issued on January 18, 1994 Coded Guo Shui
Ming Dian [1994] No. 120, an additional document is hereby issued as
follows:
The Provisional Regulations of the People's Republic of China on
Business Tax and the detailed rules for its implementation had been put
into practice on January 1, 1994. The document concerning the levy of tax
on the residence representative offices of foreign enterprises published
prior to this, the stipulations on the levy of turnover tax, which have
been examined and verified, may continue to be used in principle, the
"consolidated industrial and commercial tax" set in the original
regulations, however, shall be changed into "business tax" the applicable
tax items shall be changed into "service trades", the applicable tax rate
is 5 percent. Documents that can continue to be used are listed as
follows:
I. The Provisional Regulations of the Ministry of Finance Concerning
the Levy of Consolidated Industrial and Commercial Tax and Enterprise
Income Tax on Residence Representative Offices of Foreign Enterprises
published by the Ministry of Finance on May 15, 1985 and approved by the
State Council on April 11, 1985.
II. The Circular on the Question Concerning the Levy of Tax at
Lowering the Verified Profit Rate on the Residence Representative Offices
of Foreign Enterprises, a document issued by the Ministry of Finance on
October 6, 1985, Coded (86) Cai Shui Zi No. 290;
III. Several Policy-elated Business Issues outlined in the
Provisional Regulations Concerning the Levy of Consolidated Industrial and
Commercial Tax and Enterprise Income Tax on Residence Representative
Offices of Foreign Enterprises, a document issued by the Ministry of
Finance on May 13, 1986, Coded (85) Cai Shui Zi No. 122;
IV. Additional Regulations on the Question Concerning the Levy of
Consolidated Industrial and Commercial Tax and Enterprise Income Tax on
Residence Representative offices of Foreign Enterprises, a document issued
by the State Administration of Taxation on September 25, 1985, Coded (85)
Cai Shui Wai Zi No. 197;
V. Circular on the Question Concerning the Calculation and Levy of
Tax on the Verified Income Amount of Residence Representative Offices of
Foreign Enterprises, a document issued by the State Administration of
Taxation on September 19, 1985, Coded (85) Cai Shui Wai Zi No. 198;
VI. Circular on Lowering the Commission Rate for Residence
Representative Offices of Foreign Enterprises, a document issued by the
State Administration of Taxation on November 4, 1986, Coded (86) Cai Shui
Wai Zi No. 273;
VII. Circular on the Question Concerning the Method of Levying Tax on
Residence Representative Offices of Foreign Enterprises, a document issued
by the State Administration of Taxation on September 19, 1985, Coded (85)
Cai Shui Wai Zi No. 200;
VIII. Circular on the Question Concerning Differentiating
Self-Managed Commodities and Agency Commodities Undertaken by Residence
Representative offices of Foreign Enterprises, a document issued by the
State Administration of Taxation on March 1, 1986, Coded (86) Cai Shui Wai
Zi No. 053;
IX. Circular on the Question Concerning Determining the Tax- Levying
Method of Residence Representative offices, a document issued by the State
Administration of Taxation on March 3, 1986, Coded (86) Cai Shui Wai Zi
No. 055;
X. Circular on the Question Concerning Extending the Time Limit for
Residence Representative Offices of Foreign Enterprises to Declare Payment
of Consolidated Industrial and Commercial Tax, a document issued by the
State Administration of Taxation on February 26, 1986, Coded (86) Cai Shui
Wai Zi No. 046;
XI. Circular Concerning That the Expenses Paid by the Residence
Representative offices of Foreign Enterprises for Their General Agency May
Not Be Taxed As the Expense Equivalent Income of the Residence
Representative Offices, a document issued by the State Administration of
Taxation on December 5, 1988, Coded (88) Guo Shui Wai Zi No. 333; and
XII. Circular on the Levy of Consolidated Industrial and Commercial
Tax and Enterprise Income Tax on the Commission and Service Charges Gained
From Advertising Business by Residence Representative Offices of Foreign
Enterprises, a document issued by the State Administration of Taxation on
December 12, 1988, Coded (88) Guo Shui Wai Zi No. 337.


江苏省淮安市人民政府


关于印发淮安市烟草制品零售点布局管理办法的通知

淮政发〔2010〕165号


各县（区）人民政府，市各委、办、局，市各直属单位：
现将《淮安市烟草制品零售点布局管理办法》印发给你们，请遵照执行。

淮安市人民政府
二○一○年八月十八日


淮安市烟草制品零售点布局管理办法


第一条 为规范全市卷烟市场流通秩序，合理布局烟草制品零售点（以下简称零售点），促进卷烟市场的健康发展，根据《中华人民共和国烟草专卖法》、《中华人民共和国烟草专卖法实施条例》、《烟草专卖许可证管理办法》等法律、法规、规章的有关规定，制定本办法。
第二条 零售点的设置按照方便烟草专卖经营，方便烟草专卖管理和服务，方便消费者购买，维护青少年身体健康，符合食品卫生标准的原则进行合理布局。
第三条 以市、县（区）行政区划为单位，根据人口、交通、经济等情况，零售点的设置按照城区万人50户左右、乡镇中心街道万人100户左右的原则进行宏观调控。
第四条 乡镇、村组零售点应座落在交通干道两侧,乡镇、村组零售点按照同侧可通行间距不少于100米设置。
第五条 城区繁华地段、市中心商业区及主要干道零售点按照同侧可通行间距不少于30米设置；城区次要路道(包括街道)零售点按照同侧可通行间距不少于100米设置。
第六条 中小学附近零售点，应距离中小学大门不少于100米，校园内不设置零售点。
第七条 城区封闭式居民小区内设置零售点的，200户以下的，不超过3个；200户以上的，每超过100户可增设1个。小区外门面房设置零售点按照同侧可通行间距不少于30米设置。
第八条 火车站、汽车站、机场、码头、风景区零售点同侧可通行间距不少于10米。
第九条 各类综合性商品批发市场不设置新的零售点。蔬菜、水产等专业零售市场内零售点同侧间距不少于50米。
第十条 注册资金不少于20万元、营业面积不少于100平方米的食杂烟酒商店；注册资金不少于50万元、营业面积不少于200平方米的宾馆、饭店和娱乐场所，可以设置1个零售点，零售点只能设置在一楼。
第十一条 申办人身份符合复员转业（自主择业）军人、烈属、夫妻均为失业人员、特困户、肢体残疾但具备从事卷烟经营活动能力的人员等情况之一，本人经营，已取得工商营业执照并经营1年以上的，提供相关证明，可优先办理卷烟零售许可证。
第十二条 持证零售点，经营期满1年以上，因政府统一规划拆迁，发生经营地址变更，且有新的固定经营场所，本人经营，1年内可根据拆迁证明重新申请办理卷烟零售许可证。
第十三条 烟草专卖许可证核定的经营主体为自然人，自然人死亡或者丧失民事行为能力，其直系亲属需要继续经营的，可在原址重新申请办理卷烟零售许可证。
第十四条 本办法所涉内容，法律、法规、规章另有规定的，从其规定。
第十五条 本办法自2010年9月1日起施行。