2005年化肥进口关税配额再分配有关问题

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国家安全生产监督管理局


安监管管二字〔2004〕50号

关于进一步加强汛期安全生产工作的通知


　　今年以来，全国气候复杂多变，部分地区气候反常，不确定因素增多。加之去年部分地区严重干旱，大旱之后发生洪涝的概率增加，黄河、海河和辽河发生大洪水的可能性增大。当前，我国主要江河流域控制性工程不足，病险工程较多，蓄滞洪区安全建设滞后等问题仍然突出。据统计，我国仍有五分之二的大中型水库，三分之一的小型水库存在不同程度的病险和隐患等。针对目前防汛形势依然严峻的情况，国家防汛抗旱总指挥部召开会议，国务院副总理、国家防汛抗旱总指挥部总指挥回良玉对今年的防汛抗旱工作提出了明确要求。为进一步加强汛期安全生产工作，现就有关事项通知如下：

　　一、进一步提高对做好汛期安全生产工作重要性的认识。要以“三个代表”重要思想为指导，认真贯彻落实国务院领导同志的指示精神，从维护社会稳定大局和对人民群众生产财产安全负责的高度，充分认识做好汛期安全生产工作的重要性和紧迫性，扎扎实实地做好防汛工作，确保大江大河、大型水库、大中城市和交通干线的防洪安全，保障经济发展和社会稳定。

　　二、建立健全并落实汛期安全生产工作责任制。各地区、各部门要全面落实各级行政首长防汛和安全生产第一责任人的责任，建立健全责任制；要以高度负责的精神，以求真务实的作风，认真落实防汛责任和救灾措施，做到任务明确，责任到人，措施到位。要立足于防大汛、救大灾，把各项工作做得更充分一些、更扎实一些。

　　三、认真部署，牢牢把握防汛的主动权。各生产经营单位要在完善各项防汛工作制度的同时，修订和完善防洪预案，提前做好防汛抗洪抢险各项准备工作。煤炭、水利、电力、冶金、建材、铁道、交通、建设、石油、化工等重点行业和水库、大坝、电网、尾矿库、矿井、

　　桥梁、危险品储运、危房、通讯设施和人员密集场所等重要环节，要加强安全生产检查和监管，发现问题，及时采取有力措施，把事故隐患解决在萌芽状态。煤矿和非煤矿山企业要加强对水患矿井的重点监控，强化对防治水工作的管理，建立健全水害隐患排查治理制度，落实防治水工作责任制。要制定事故应急处置预案，切实做到领导、组织、队伍、预案和物料“五落实”，预防淹井、透水、垮坝、崩塌及道路、通讯、电力中断等重、特大水害事故和突发性灾害的发生。建设工程要把防深基坑片帮垮塌、塌陷、边坡崩塌、滑坡和泥石流等做为监控重点，确保万无一失。要加强对水库大坝的监测，加强巡坝查险，及时发现险情并组织抢险，绝不能发生决堤垮坝。道路和水上交通企业要特别加强对驾驶员的安全教育，要求

　　驾驶员注意汛期行车和行船安全，谨慎驾驶，确保汛期交通安全。

　　四、加强汛期安全生产的监督检查工作。各级安全生产监督管理部门和煤矿安全监察机构要切实履行安全监管和监察职责，在积极做好汛期安全生产监管工作的同时，加强与有关部门的协调和配合，解决处理好防汛中出现的安全生产问题。要督促有关单位进一步落实汛期的安全生产责任制，加强对重点地区、重点工程、重点部位和重点环节防治水工作的检查，加大对水害隐患的监控力度，确保汛期的安全生产。

　　五、加强汛期上岗值班工作，确保靠前指挥。各地、各有关部门和生产经营单位的领导要坚守岗位，轮流值班，并要努力做到指挥靠前，发现重要情况要及时处理并报告。

　　二○○四年四月二十一日




　

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