国家税务总局


国家税务总局关于中外合资企业北京××有限公司不享受“内资”福利企业税收优惠政策问题的批复(附英文)
国家税务总局



北京市税务局：
你局京税外〔1994〕173号《关于北京市××有限公司能否享受“内资”福利企业减免税优惠政策问题的请示》收悉。经研究，批复如下：
对外开放以来，我国对内资企业和外商投资企业一直实行两套不同的税制，优惠也不尽相同。国家税务局国税发〔1990〕127号《国家税务局关于民政部门举办的社会福利生产单位征免税问题的通知》，是针对内资福利企业的情况制定的，北京××有限公司是中外合资经营企业
，不适用该通知的规定。
1994年1月1日起，统一了内、外资企业的流转税制，为了保持政策的连续性，保证新税制的顺利实施，对原来适用于外商投资企业和内资企业的税收优惠政策分别作出了妥善处理。国家税务总局国税明电〔1993〕076号文件所称：原福利企业享受的流转税优惠政策仍然保
留，由税务机关采取先征税后退还的办法，是指根据国家税务局国税发〔1990〕127号文件的规定享受流转税优惠的内资福利企业，不适用外商投资企业。
鉴此，对北京××有限公司应按规定征税，所欠税款应采取适当措施追缴入库。

WRITTEN REPLY TO QUESTION CONCERNING SINO-FOREIGN JOINT ENTERPRISEXX CO. LTD. NOT ENJOYING PREFERENTIAL TAX POLICIES AS GRANTED TOCHINESE-FUNDED WELFARE ENTERPRISES

(State Administration of Taxation: 21 April 1994 Coded Guo ShuiHan Fa [1994] No. 121)

Whole Doc.

To Beijing Municipal Tax Bureau:
We have acknowledged the receipt of your letter "Asking for
Instruction On the Question Concerning Whether Beijing Municipal XX Co.
Ltd. Can Enjoy Preferential Policies of Tax Reduction and Exemption as
Granted to Chinese-Funded Welfare Enterprises, a document of your bureau
coded Jing Shui Wai [1994] No. 173. After study, we hereby give a written
reply as follows:
Since the initiation of opening to the outside world, China has all
along pursued two sets of different tax systems for domestically funded
and enterprise with foreign investment, and preferential treatment toward
the two types are not the same. The Circular of the State Administration
of Taxation On the Question Concerning Tax Exemption and Reduction for
Social Welfare Production Units Run by civil Affairs Departments, a
document issued by the State Administration of Taxation Coded Guo Shui Fa
[1990] No. 127, was drafted in light of the situation regarding
domestically funded welfare enterprises, The stipulations of this Circular
are not applicable to the Beijing XX Co. Ltd. which is a Sino-foreign
joint venture.
Beginning from January 1, 1994, the turnover tax system for both
domestically funded and enterprise with foreign investment was unified, in
order to maintain the continuity of policies and guarantee the smooth
implementation of the new tax system, the original preferential tax
policies applicable to both enterprise with foreign investment and
domestically funded enterprises have been properly dealt with in light of
the respective cases. The Document of the State Administration of Taxation
Coded Guo Shui Ming Dian [1993] No. 076 states: The original preferential
policies on turnover tax enjoyed by welfare enterprises are still
retained, the method of preceding tax refunding with tax collection
adopted by tax authorities refers to domestically funded welfare
enterprises which enjoy preferential turnover tax treatment, not
applicable to enterprise with foreign investment, as set down in the
Document of the State Administration of Taxation Coded Guo Shui Fa [1990]
No. 127.
In view of this situation, tax shall be levied on the Beijing XX Co.
Ltd. proper measures shall be adopted to press for tax payment it owes
which then be put in treasury.



1994年4月21日
工业和信息化部 国家发展和改革委员会


关于移动可视电话业务实行市场调节价的通知

工信部联通[2009]288号


　　各省、自治区、直辖市通信管理局、发改委、物价局，中国电信集团公司、中国移动通信集团公司、中国联合网络通信集团有限公司：
近期，中国联合网络通信集团有限公司报送了《中国联通关于WCDMA（3G）可视电话业务实行市场调节价的请示》（中国联通集团[2009]109号），申请对其WCDMA网络上的移动可视电话业务实行市场调节价。经研究，现将有关事项通知如下：
一、同意对移动可视电话业务资费实行市场调节价。
二、电信企业制定的移动可视电话业务资费要力求简单清晰、通俗易懂，便于消费者分析、比较、选择和使用。
对于该业务标准资费，应避免叠加收费；除按照通话时长计收通话费外，电信企业不再向用户另外收取功能费等其他费用；计费单位原则上参照普通语音业务的计费单位，同时鼓励电信企业缩小计费单位。
对于该业务其他选择性资费方案，可采取“包月”或设定基本消费金额包含一定通话时长等方式，电信企业可自主确定计费单位，供用户自主选择。
三、移动可视电话业务中涉及国内跨省（区、市）业务资费方案、国际及台港澳业务资费方案由电信企业集团公司报工业和信息化部、国家发展改革委备案后执行。其他资费方案由省级电信企业报当地通信管理局和同级价格主管部门备案后执行。
四、各电信企业集团公司应加强对下属企业的指导和协调，做好本企业的电信资费管理工作，严格执行明码标价。
各省（区、市）通信管理局、价格主管部门应加强对移动可视电话业务资费的监管，做好资费备案工作，规范企业资费行为，促进电信市场公平竞争，保护用户合法权益。



工业和信息化部

国家发展和改革委员会

二〇〇九年六月十五日