湖北省人民政府


湖北省矿产品运销监督管理暂行办法
湖北省人民政府


（2000年7月31日湖北省人民政府常务会议审议通过）


第一条 为了加强矿产品运销的监督管理，保护矿产资源，维护国家对矿产资源的所有权，保持良好的矿业秩序，根据国家和省有关规定，制定本办法。
第二条 凡在本省境内从事矿产品运销活动的，均应遵守本办法。
第三条 本办法所称矿产品，是指矿产资源经过开采或者采选后，脱离自然赋存状态的产品。
第四条 矿产品的运销实行统一监督管理。矿产品运销的监督管理工作由国土资源主管部门负责。
有关部门应依照各自的职责协助国土资源主管部门进行监督管理。
第五条 凡运销重要矿产品和在经济发展中有重要作用的矿产品实行准运制度。采矿权人应向当地县级以上国土资源主管部门申请领取矿产品准运单。
经批准进行边探边采的探矿权人，应持登记管理部门的批准证书到当地县级以上国土资源主管部门申领矿产品准运单。
采矿权人或探矿权人在销售矿产品时，应向收购或销售矿产品的经营单位或个人（以下简称经营者）提供矿产品准运单；经营者不得运销无准运单的矿产品。
矿产品准运单不得涂改和重复使用。
第六条 矿产品准运单由省国土资源主管部门统一印制。国土资源主管部门发放矿产品准运单，不得收取费用。
第七条 国土资源主管部门可以在矿区出口进行监督检查，经营者应自觉接受检查，并出示矿产品准运单。
第八条 任何单位和个人不得违法运销国家统一收购的矿产品。
第九条 经营者违反本办法，有下列行为之一的，由县级以上国土资源主管部门责令停止违法行为，没收违法所得，并处以一千元以上五千元以下的罚款：
（一）无准运单运销矿产品的；
（二）涂改或重复使用矿产品准运单的；
第十条 违反本办法第八条规定的单位或个人，由县级以上国土资源主管部门没收矿产品和违法所得，并处违法所得一倍以下的罚款。
第十一条 经营者运销无采矿许可证的单位或个人开采的矿产品的，由县级以上国土资源主管部门责令停止违法行为，没收违法所得，并处以一千元以上一万元以下的罚款。
第十二条 拒绝接受监督检查，妨碍国土资源主管部门工作人员依法执行公务的，由公安机关依照《中华人民共和国治安管理处罚条例》给予治安处罚。
第十三条 当事人不服行政处罚决定的，可以依法申请复议或提起诉讼。逾期不申请复议、不起诉又不履行处罚决定的，由作出处罚决定的机关申请人民法院强制执行。
第十四条 国土资源主管部门和有关执法部门的工作人员，滥用职权、徇私舞弊、玩忽职守的，由其所在单位或者上级主管机关给予行政处分。
第十五条 违反矿产品运销管理规定，情节严重构成犯罪的，由司法机关依法追究刑事责任。
第十六条 本办法自发布之日起施行。



2000年8月8日
国家税务总局


国家税务总局关于外商投资企业的外国投资者再投资退税若干问题的通知(附英文)
国家税务总局



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各分局：
根据外商投资企业和外国企业所得税法（以下简称税法）第十条及税法实施细则（以下简称细则）第八十条、八十一条和第八十二条的规定，现对外商投资企业的外国投资者享受再投资退税的有关问题，明确如下：
一、税法第十条所说“经营期”应按下列原则计算：外商投资企业的外国投资者将从企业取得的利润直接再投资于本企业或已开始生产、经营（包括试生产、试营业）的其他外商投资企业的，应从再投资资金实际投入之日起计算；再投资开办新的外商投资企业的，应从新办企业开始生
产、经营（包括试生产、试营业）之日起计算。
二、根据细则第八十条第二款的规定，外国投资者在申请再投资退税时，应提供能够确认其用于再投资利润所属年度的证明。凡不能提供证明的，税务机关可就外国投资者再投资前的企业帐面应付股利、或未分配利润中属于外国投资者应取得的部分，从最早年度依次往以后年度推算再
投资利润的所属年度，并据以计算应退还的企业所得税税款。
三、外国投资者将从外商投资企业取得的清算所得用于再投资，不得享受再投资退税的优惠。
四、根据细则第八十一条第三款的规定，凡有下列情形者应当缴回已退税款的60％：
1．外国投资者再投资举办或扩建产品出口企业，自开始生产、经营之日起三年内，或在再投资资金投入后三年内，该企业均没有达到产品出口企业标准的；
2．外国投资者再投资举办或扩建先进技术企业，在企业开始生产、经营或资金投入后3年内，经考核不合格被撤销先进技术企业称号的。
五、外国投资者异地再投资，原纳税地税务机关在根据细则第八十条第三款的规定办理退税时，应同时向接受再投资企业所在地的税务机关寄送《外国投资者异地再投资已退税通知单》（格式见附件）。凡经接受再投资企业所在地的税务机关审查认定，外国投资者属于税法第十条所说
再投资后经营期不满五年撤出的，或者属于细则第八十一条第三款所述情况的，外国投资者应向接受再投资企业所在地税务机关办理缴回或部分缴回已退税款手续。
六、本通知自文到之日起执行。过去规定与本通知不一致的，按本通知执行。
附件：外国投资者异地再投资已退税通知单（略）

NOTICE ON SOME QUESTIONS CONCERNING TAX REIMBURSEMENT FOR REINVESTMENT MADE BY FOREIGN INVESTORS OF ENTERPRISE WITH FOREIGNINVESTMENT

(State Administration of Taxation: 15 June 1993 Code Guo Shui FaNo. 009)

Whole Doc.

In accordance with the stipulations of ARTICLE 10 of the Income Tax
Law of the People's Republic of China on enterprise with foreign
investment and Foreign Enterprises (hereinafter referred to as Tax Law)
and ARTICLES 80, 81 and 82 of Detailed Rules for Implementation of the Tax
Law (hereinafter referred to Detailed Rules), related questions concerning
foreign investors of enterprise with foreign investment enjoying tax
reimbursement for reinvestment are hereby made clear as follows:
I. The "operational period" referred to in ARTICLE 10 of the Tax Law
should be calculated in accordance with the following principles: For the
foreign investor of a enterprise with foreign investment who reinvests the
profits gained from the enterprise directly in the same enterprise or in
other enterprise with foreign investment which have started production and
operation (including trial production and trial business), the operational
period shall be calculated from the day of the actual input of funds for
reinvestment; for those who reinvest in newly established enterprise with
foreign investment, the operational period shall be calculated from the
day the newly established enterprise starts production and operation
(including trial production and trial business).
II. In line with the stipulations of Clause 2 of ARTICLE 80 of the
Detailed Rules, the foreign investor, while applying for tax reimbursement
for reinvestment, should provide certificates which can confirm the year
in which the profits are used for reinvestment, For those who fail to
provide certificates, tax authorities can, on the basis of the payable
dividend recorded in the book of the enterprise before the reinvestment is
made by the foreign investor, or of that part of undistributed profits
which is due to the foreign investor, calculate from the earliest year
sequentially up to the subsequent year in which the profits are used for
the reinvestment, thereby calculating the income tax to be returned to the
enterprise.
III. Foreign investor, who uses the liquidation income gained from
the enterprise with foreign investment for reinvestment, shall not enjoy
the preferential treatment of tax reimbursement for reinvestment.
IV. In accordance with the stipulations of Clause 3 of ARTICLE 81 of
the Detailed Rules, those who meet the following situations shall repay 60
percent of the tax already refunded:
1. Export-oriented enterprise set up or expanded with reinvestment by
foreign investor which fails to reach the standard for export-oriented
enterprise in three years beginning from the day the enterprise starts
production and operation, or within three years after the funds for
reinvestment are put in;
2. Technically advanced enterprise set up or expanded with
reinvestment made by foreign investor which proves not up to the required
standard through check and has thus had its title as a technically
advanced enterprise cancelled within three years beginning from the day
the enterprise starts production and operation or after the funds are put
in.

V. For foreign investor who reinvests in another place, the tax
authorities in the original tax payment place, while handling tax
reimbursement in accordance with the stipulations of Clause 3 of ARTICLE
80 of the Detailed Rules, should simultaneously send the Advice Note on
the Already Refunded Tax for the Reinvestment Made by Foreign Investor to
the tax authorities which accept the reinvestment enterprise in its
location. When the foreign investor is examined and confirmed by tax
authorities in the location of the accepted reinvestment enterprise that
he withdraws from the locality before the five-year operational period
expires after reinvestment as stated in ARTICLE 10 of the Tax Law, or he
meets the situation as stated in Clause 3 of ARTICLE 81 of the Detailed
Rules, the foreign investor should perform the formalities for repaying
all or part of the already refunded tax with the tax authorities in the
location of the reinvestment enterprise.
VI. This Notice is put into practice from the day of the receipt of
the Notice. If past stipulations are inconsistent with this Notice, the
matter should be handled in accordance with this Notice.



1993年6月15日