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内蒙古自治区城市房地产开发经营管理条例

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内蒙古自治区城市房地产开发经营管理条例

内蒙古自治区人大常委会


内蒙古自治区城市房地产开发经营管理条例


(2001年2月12日内蒙古自治区第九届人民代表大会常务委员会第二十一次会议通过
根据2010年3月25日内蒙古自治区第十一届人民代表大会常务委员会
第十三次会议《关于修改部分地方性法规的决定(一)》修正)


第一章 总  则


  第一条 为了规范房地产开发经营行为,加强对城市房地产开发经营活动的监督管理,促进房地产业的健康发展,根据《中华人民共和国城市房地产管理法》及国家有关法律、法规,结合自治区实际,制定本条例。
  第二条 在自治区城市规划区内国有土地上从事房地产开发经营,对房地产开发经营活动实施监督管理,应当遵守本条例。
  第三条 自治区人民政府建设行政管理部门负责自治区房地产开发经营活动的监督管理工作。
  旗县级以上人民政府房地产开发行政管理部门负责本行政区域内房地产开发经营活动的监督管理工作。
  旗县级以上人民政府土地行政管理部门依照有关法律、行政法规的规定,负责与房地产开发经营有关的土地管理工作。
  第四条 房地产开发必须严格执行城市规划,按照经济效益、社会效益、环境效益相统一的原则,实行全面规划、合理布局、综合开发、配套建设。


第二章 房地产开发企业


  第五条 设立房地产开发企业,除应当符合有关法律、行政法规规定的企业设立条件外,还应当具备下列条件:
  (一)有100万元以上的注册资本;
  (二)有4名以上持有资格证书的房地产专业、建筑工程专业的专职技术人员,2名以上持有资格证书的专职会计人员。
  第六条 房地产开发企业领取营业执照后,持营业执照副本和有关材料到企业所在地房地产开发行政管理部门备案。
  房地产开发行政管理部门应当按照国家有关规定和简政便民的原则,及时向符合条件的企业核发《暂定资质证书》。
  《暂定资质证书》有效期为一年,开发项目未完成的可以延长有效期,但延长期限不得超过二年。
  第七条 房地产开发企业应当在《暂定资质证书》有效期满前三十日内向房地产开发行政管理部门提出核定资质等级申请,经盟行政公署、设区的市人民政府房地产开发行政管理部门初审后,由自治区人民政府建设行政管理部门核定相应的资质等级。
  第八条 房地产开发企业按照企业条件分为四个资质等级。
  各资质等级企业的条件应当符合国家房地产开发企业资质管理的有关规定。
  第九条 核定房地产开发企业资质等级和办理升级的审批权限按照国家和自治区有关规定办理。
  第十条 房地产开发企业应当按照资质等级承担相应规模的房地产开发建设项目,不能越级承担任务。
  (一)一级资质:开发建设项目规模不受限制;
  (二)二级资质:可以开发建筑面积在25万平方米以下的建设项目;
  (三)三级资质:可以开发建筑面积在10万平方米以下的建设项目;
  (四)四级资质和暂定资质:可以在本盟市内开发建筑面积在3万平方米以下的建设项目。
  第十一条 房地产开发企业资质实行年检制度。
  具体年检办法按照国家和自治区有关规定办理。
  房地产开发企业资质年检不合格的,不得承担新的开发项目,并限期整改;整改仍不合格的,由原资质审批部门注销其资质证书。
  房地产开发企业无正当理由不参加资质年检或者提供虚假年检材料的,由原资质审批部门注销其资质证书。
  第十二条 自治区外一、二级资质房地产开发企业可以在自治区内从事房地产开发经营。
  符合前款规定的房地产开发企业在自治区内从事房地产开发经营的,必须到项目所在地房地产开发行政管理部门登记,由项目所在地房地产开发行政管理部门向自治区人民政府建设行政管理部门备案后方可进行房地产开发经营,并接受项目所在地房地产开发行政管理部门的监督管理。


第三章 房地产开发建设


  第十三条 旗县级以上人民政府房地产开发行政管理部门应当会同同级计划、规划、城建、土地等有关行政管理部门,编制当地的房地产开发建设年度计划,报同级人民政府批准。
  第十四条 确定房地产开发项目,应当符合土地利用总体规划、年度建设用地计划和城市规划、房地产开发年度计划的要求;按照国家有关规定需要经计划行政管理部门批准的,还应当报计划行政管理部门批准,并纳入年度固定资产投资计划。
  第十五条 确定房地产开发项目,应当坚持旧区改造和新区建设相结合的原则,注重开发基础设施薄弱、交通拥挤、环境污染严重以及危旧房集中的区域,保护和改善城市生态环境,保护历史文化遗产。
  第十六条 房地产开发用地应当以出让方式取得。但是,法律和国务院规定可以采用划拨方式的除外。
  土地使用权出让或者划拨前,旗县级以上人民政府城市规划行政管理部门和房地产开发行政管理部门应当对下列事项提出书面意见,作为土地使用权出让或者划拨的依据之一:
  (一)房地产开发项目的性质、规模和开发期限;
  (二)城市规划设计条件;
  (三)基础设施和公共设施的建设要求;
  (四)基础设施建成后的产权界定;
  (五)项目拆迁补偿、安置要求。
  第十七条 房地产开发企业在获得开发建设项目之日起十五日内,到项目所在地房地产开发行政管理部门领取城市房地产开发建设项目手册。
  房地产开发企业在项目建设过程中应当将主要事项记录在项目手册中,定期报送项目所在地房地产开发行政管理部门备案。
  第十八条 房地产开发项目应当建立资本金制度,资本金占项目总投资的比例不得低于百分之二十。
  第十九条 房地产开发企业应当按照土地使用权出让合同约定的土地用途、动工开发期限进行项目开发建设。出让合同约定的动工开发期限满一年未动工开发的,可以征收相当于土地使用权出让金百分之二十以下的土地闲置费;满两年未动工开发的,可以无偿收回土地使用权。因不可抗力或者政府、政府有关部门的行为或者动工开发必需的前期工作造成动工迟延的除外。
  第二十条 房地产开发项目竣工,房地产开发企业应当组织设计、施工、工程监理等有关单位进行竣工验收;对涉及公共安全的内容,应当按照有关法律、法规的规定进行单项验收,经验收合格后,方可交付使用,并向有关部门备案;未经验收或者验收不合格的,不得交付使用。
  住宅小区等群体房地产开发项目竣工后,房地产开发企业应当向项目所在地房地产开发行政管理部门提出综合验收申请。房地产开发行政管理部门应当自收到综合验收申请之日起三十日内,组织工程质量监督、规划、消防、人防等有关部门对以下内容进行综合验收:
  (一)城市规划设计条件的落实情况;
  (二)配套的基础设施和公共设施的建设情况;
  (三)单项工程的工程质量验收备案情况;
  (四)拆迁安置方案的落实情况;
  (五)物业管理的落实情况。
  住宅小区等群体房地产开发项目实行分期开发的,可以分期综合验收。


第四章 房地产经营


  第二十一条 以出让方式取得土地使用权的房地产开发项目转让时,应当符合下列条件:
  (一)转让人已支付全部土地使用权出让金,并取得土地使用权证书;
  (二)按照出让合同约定进行投资开发,属于房屋建设工程的,完成开发投资总额的百分之二十五以上;属于成片开发土地的,形成工业用地或者其他建设用地条件。
  转让房地产时房屋已经建成的,还应当持有房屋所有权证书。
  第二十二条 以划拨方式取得土地使用权的房地产开发项目转让时,应当按照国务院规定,报有批准权的人民政府审批。有批准权的人民政府准予转让的,应当由受让方办理土地使用权出让手续,并依照国家有关规定缴纳土地使用权出让金。
  以划拨方式取得土地使用权的,转让房地产开发项目报批时,有批准权的人民政府按照国务院规定决定可以不办理土地使用权出让手续的,转让方应当按照国务院规定将转让房地产项目所获收益中的土地收益上缴国家或者作其他处理。
  第二十三条 转让房地产开发项目,转让人与受让人应当自土地使用权变更登记手续办理完毕之日起三十日内,持房地产开发项目转让合同到当地房地产开发行政管理部门备案。
  第二十四条 房地产开发企业转让房地产开发项目时,尚未完成拆迁补偿安置的,原拆迁补偿安置合同中有关的权利、义务随之转移给受让人。已完成拆迁补偿安置的,对可能出现的遗留问题,应当明确责任方。项目转让人与受让人应当联合书面通知被拆迁人。
  第二十五条 商品房预售实行许可制度。房地产开发企业预售商品房应当符合有关法律、法规规定的条件,并向旗县级以上人民政府房地产开发行政管理部门申请办理预售登记,取得商品房预售许可证。
  第二十六条 旗县级以上人民政府房地产开发行政管理部门应当自收到商品房预售申请之日起十日内作出答复,同意预售的,应当核发商品房预售许可证;不同意预售的,应当说明理由。
  第二十七条 房地产开发企业作商品房预售广告和其他方式宣传时,应当载明商品房预售许可证批准文号。
  第二十八条 商品房预售时,房地产开发企业应当向预购人出示商品房预售许可证。
  房地产开发企业应当自商品房预售合同签订之日起三十日内,到商品房所在地的旗县级以上人民政府房地产开发行政管理部门和土地行政管理部门备案。
  第二十九条 预售商品房所得款项,必须用于该项目的开发建设。房地产开发行政管理部门应当会同有关部门建立商品房预售所得款项的监管制度。
  第三十条 商品房销售,当事人双方应当签订国家有关部门统一印制的规范的商品房买卖合同。合同应当载明商品房的建筑面积、使用面积、公摊面积、价格、交付使用日期、质量要求、物业管理方式以及双方的违约责任。
  计算商品房面积,应当执行国家《房产测量规范》标准。
  第三十一条 房地产开发企业委托具有相应资质等级的房地产中介服务机构代理销售商品房的,应当向中介服务机构出具委托书。中介服务机构销售商品房时,应当向商品房购买人出示商品房的有关证明文件和商品房销售委托书。
  第三十二条 房地产开发项目转让和商品房销售价格由当事人协商议定。享受国家优惠政策的居民住宅实行政府指导价或者政府定价。
  第三十三条 房地产开发企业应当在商品房交付使用时,向购买人提供《住宅质量保证书》和《住宅使用说明书》。房地产开发企业应当按照质量保证书的内容,承担保修责任。保修期内,因房地产开发企业对商品房进行维修,致使房屋原有使用功能受到影响,给购买人造成损失的,应当依法承担赔偿责任。
  第三十四条 商品房交付使用后,购买人认为主体结构质量不合格的,可以向工程质量监督机构申请核验。经核验,属主体结构质量不合格的,购买人有权退房;给购买人造成损失的,房地产开发企业应当依法承担赔偿责任。
  第三十五条 预售商品房的购买人应当自商品房交付使用之日起九十日内,办理土地使用权变更和房屋所有权登记手续。现售商品房的购买人应当自销售合同签订之日起九十日内,办理土地使用权变更和房屋所有权登记手续。房地产开发企业应当协助商品房购买人办理土地使用权变更和房屋所有权登记手续,并提供必要的证明文件。


第五章 法律责任


  第三十六条 违反本条例规定,未取得房地产开发经营营业执照,擅自从事房地产开发经营的,由旗县级以上人民政府工商行政管理部门责令停止房地产开发经营活动,没收违法所得,可以并处违法所得五倍以下的罚款。
  第三十七条 违反本条例规定,未取得资质证书或者超越资质等级从事房地产开发经营的,由旗县级以上人民政府房地产开发行政管理部门责令限期改正,处5万元以上10万元以下的罚款;逾期不改正的,依据国务院《城市房地产开发经营管理条例》的规定,由工商行政管理部门吊销营业执照。
  第三十八条 违反本条例规定,擅自转让房地产开发项目的,由旗县级以上人民政府土地行政管理部门责令其停止违法行为,没收违法所得,可以并处违法所得五倍以下的罚款。
  第三十九条 房地产开发企业有下列行为之一的,由原资质审批部门公告资质证书作废,收回证书,可以并处1万元以上3万元以下的罚款:
  (一)隐瞒真实情况、弄虚作假骗取资质证书的;
  (二)涂改、出租、出借、转让、出卖资质证书的。
  第四十条 房地产开发企业在商品住宅销售中不按规定发放《住宅质量保证书》或者《住宅使用说明书》的,由旗县级以上人民政府房地产开发行政管理部门予以警告、责令限期改正,可以并处1万元以上2万元以下的罚款;情节严重的,由原资质审批部门给予降低资质等级的处罚。
  第四十一条 违反本条例规定,自治区外房地产开发企业在自治区内进行房地产开发经营,未办理资质登记手续的,由旗县级以上人民政府房地产开发行政管理部门责令限期改正,可以并处5000元以下的罚款。
  第四十二条 违反本条例规定,未领取商品房预售许可证预售商品房的,由旗县级以上人民政府房地产开发行政管理部门责令停止违法行为,没收违法所得,可以并处已收取的预付款百分之一以下的罚款。
  第四十三条 违反本条例规定,房地产开发企业对其开发建设的项目未组织竣工验收交付使用的,由旗县级以上人民政府房地产开发行政管理部门责令限期验收;逾期不验收的,处10万元以上30万元以下的罚款。
  第四十四条 房地产开发企业开发建设的项目工程质量低劣的,由原资质审批部门降低资质等级,情节严重的吊销资质证书。
  对验收不合格的房屋交付使用的,由旗县级以上人民政府房地产开发行政管理部门责令限期返修,并处交付使用房屋总造价百分之二以下的罚款;情节严重或者发生重大工程质量事故的,依据国务院《城市房地产开发经营管理条例》的规定,由工商行政管理部门吊销营业执照。给购买人造成损失的,应当依法承担赔偿责任;造成重大伤亡事故或者其他严重后果,构成犯罪的,依法追究刑事责任。
  第四十五条 国家有关管理部门及其工作人员在房地产开发经营监督管理中,有下列行为之一的,根据情节轻重,给予批评教育、责令停止职务或者给予行政处分;构成犯罪的,依法追究刑事责任:
  (一)违反本条例规定,未达到资质条件而批准资质等级的;
  (二)超过法定审批时限,符合条件而不审批的;
  (三)违反规划、土地、园林、消防等法律、法规规定擅自批准建设的;
  (四)没有法律、法规的依据,向房地产开发企业收费的;
  (五)不具备商品房预售条件而批准预售的;
  (六)滥用职权,随意处罚当事人的;
  (七)其他违法违纪行为。


第六章 附  则


  第四十六条 在自治区城市规划区外国有土地上从事房地产开发经营,实施房地产开发经营监督管理,参照本条例执行。
  第四十七条 自治区城市规划区内集体所有的土地,经依法征收转为国有土地后,方可用于房地产开发经营。
  第四十八条 本条例自公布之日起施行。

中华人民共和国消费税暂行条例实施细则(附英文)

财政部


中华人民共和国消费税暂行条例实施细则(附英文)

1993年12月25日,财政部

细则
第一条 根据《中华人民共和国消费税暂行条例》(以下简称条例)第十八条的规定制定本细则。
第二条 条例第一条所说的“单位”,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所说的“个人”,是指个体经营者及其他个人。
条例第一条所说的“在中华人民共和国境内”,是指生产、委托加工和进口属于应当征收消费税的消费品(以下简称“应税消费品”)的起运地或所在地在境内。
第三条 条例所附《消费税税目税率(税额)表》中所列应税消费品的具体征税范围,依照本细则所附《消费税征收范围注释》执行。
每大箱(五万支,下同)销售价格(不包括应向购货方收取的增值税税款,下同)在780元(含)以上的,按照甲类卷烟税率征税;每大箱销售价格在780元以下的,按乙类卷烟税率征税。
第四条 条例第三条所说的“纳税人兼营不同税率的应税消费品”,是指纳税人生产销售两种税率以上的应税消费品。
第五条 条例第四条所说的“纳税人生产的、于销售时纳税”的应税消费品,是指有偿转让应税消费品的所有权,即以从受让方取得货币、货物、劳务或其他经济利益为条件转让的应税消费品。
第六条 条例第四条所说的“纳税人自产自用的应税消费品,用于连续生产应税消费品的”,是指作为生产最终应税消费品的直接材料、并构成最终产品实体的应税消费品。
“用于其他方面的”,是指纳税人用于生产非应税消费品和在建工程,管理部门,非生产机构,提供劳务,以及用于馈赠、赞助、集资、广告、样品、职工福利、奖励等方面的应税消费品。
第七条 条例第四条所说的“委托加工的应税消费品”,是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。对于由受托方提供原材料生产的应税消费品,或者受托方先将原材料卖给委托方,然后再接受加工的应税消费品,以及由受托方以委托方名义购进原材料生产的应税消费品,不论纳税人在财务上是否作销售处理,都不得作为委托加工应税消费品,而应当按照销售自制应税消费品缴纳消费税。
委托加工的应税消费品直接出售的,不再征收消费税。
第八条 消费税纳税义务发生时间,根据条例第四条的规定,分列如下:
一、纳税人销售的应税消费品,其纳税义务的发生时间为:
1.纳税人采取赊销和分期收款结算方式的,其纳税义务的发生时间,为销售合同规定的收款日期的当天。
2.纳税人采取预收货款结算方式的,其纳税义务的发生时间,为发出应税消费品的当天。
3.纳税人采取托收承付和委托银行收款方式销售的应税消费品,其纳税义务的发生时间,为发出应税消费品并办妥托收手续的当天。
4.纳税人采取其他结算方式的,其纳税义务的发生时间,为收讫销售款或者取得索取销售款的凭据的当天。
二、纳税人自产自用的应税消费品,其纳税义务的发生时间,为移送使用的当天。
三、纳税人委托加工的应税消费品,其纳税义务的发生时间,为纳税人提货的当天。
四、纳税人进口的应税消费品,其纳税义务的发生时间,为报关进口的当天。
第九条 条例第五条所说的“销售数量”是指应税消费品的数量。具体为:
一、销售应税消费品的,为应税消费品的销售数量。
二、自产自用应税消费品的,为应税消费品的移送使用数量。
三、委托加工应税消费品的,为纳税人收回的应税消费品数量。
四、进口的应税消费品,为海关核定的应税消费品进口征税数量。
第十条 实行从量定额办法计算应纳税额的应税消费品,计量单位的换算标准如下:

一、啤酒 1吨=988升
二、黄酒 1吨=962升
三、汽油 1吨=1388升
四、柴油 1吨=1176升
第十一条 根据条例第五条的规定,纳税人销售的应税消费品,以外汇结算销售额的,其销售额的人民币折合率可以选择结算的当天或者当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采取何种折合率,确定后一年内不得变更。
第十二条 条例第六条所说的“销售额”,不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的,在计算消费税时,应当换算为不含增值税税款的销售额。其换算公式为:
应税消费品的销售额=含增值税的销售额÷(1+增值税税率或征收率)
第十三条 实行从价定率办法计算应纳税额的应税消费品连同包装销售的,无论包装是否单独计价,也不论在会计上如何核算,均应并入应税消费品的销售额中征收消费税。如果包装物不作价随同产品销售,而是收取押金,此项押金则不应并入应税消费品的销售额中征税。但对因逾期收回的包装物不再退还的和已收取一年以上的押金,应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。
对既作价随同应税消费品销售,又另外收取押金的包装物的押金,凡纳税人在规定的期限内不予退还的,均应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。

第十四条 条例第六条所说的“价外费用”,是指价外收取的基金、集资费、返还利润、补贴、违约金(延期付款利息)和手续费、包装费、储备费、优质费、运输装卸费、代收款项、代垫款项以及其他各种性质的价外收费。但下列款项不包括在内:
一、承运部门的运费发票开具给购货方的。
二、纳税人将该项发票转交给购货方的。
其他价外费用,无论是否属于纳税人的收入,均应并入销售额计算征税。
第十五条 条例第七条、第八条所说的“同类消费品的销售价格”,是指纳税人或代收代缴义务人当月销售的同类消费品的销售价格,如果当月同类消费品各期销售价格高低不同,应按销售数量加权平均计算。但销售的应税消费品有下列情况之一的,不得列入加权平均计算:
一、销售价格明显偏低又无正当理由的。
二、无销售价格的。
如果当月无销售或者当月未完结,应按照同类消费品上月或最近月份的销售价格计算纳税。
第十六条 条例第七条所说的“成本”,是指应税消费品的产品生产成本。
第十七条 条例第七条所说的“利润”,是指根据应税消费品的全国平均成本利润率计算的利润。应税消费品全国平均成本利润率由国家税务总局确定。
第十八条 条例第八条所说的“材料成本”,是指委托方所提供加工材料的实际成本。
委托加工应税消费品的纳税人,必须在委托加工合同上如实注明(或以其它方式提供)材料成本,凡未提供材料成本的,受托方所在地主管税务机关有权核定其材料成本。
第十九条 条例第八条所说的“加工费”,是指受托方加工应税消费品向委托方所收取的全部费用(包括代垫辅助材料的实际成本)。
第二十条 条例第九条所说的“关税完税价格”,是指海关核定的关税计税价格。
第二十一条 根据条例第十条的规定,应税消费品计税价格的核定权限规定如下:
一、甲类卷烟和粮食白酒的计税价格由国家税务总局核定。
二、其他应税消费品的计税价格由国家税务总局所属税务分局核定。
三、进口的应税消费品的计税价格由海关核定。
第二十二条 条例第十一条所说的“国务院另有规定的”是指国家限制出口的应税消费品。
第二十三条 出口的应税消费品办理退税后,发生退关,或者国外退货进口时予以免税的,报关出口者必须及时向其所在地主管税务机关申报补缴已退的消费税税款。
纳税人直接出口的应税消费品办理免税后,发生退关或国外退货,进口时已予以免税的,经所在地主管税务机关批准,可暂不办理补税,待其转为国内销售时,再向其主管税务机关申报补缴消费税。
第二十四条 纳税人销售的应税消费品,如因质量等原因由购买者退回时,经所在地主管税务机关审核批准后,可退还已征收的消费税税款。
第二十五条 根据条例第十三条的规定,纳税人到外县(市)销售或委托外县(市)代销自产应税消费品的,于应税消费品销售后,回纳税人核算地或所在地缴纳消费税。
纳税人的总机构与分支机构不在同一县(市)的,应在生产应税消费品的分支机构所在地缴纳消费税。但经国家税务总局及所属税务分局批准,纳税人分支机构应纳消费税税款也可由总机构汇总向总机构所在地主管税务机关缴纳。
第二十六条 本细则由财政部解释,或者由国家税务总局解释。
第二十七条 本细则自条例公布施行之日起实施。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with stipulations
of Article 18 of "Provisional Regulations of the People's Republic of
China on Consumption Tax" (hereinafter referred to as "the Regulations").
Article 2
"Units" mentioned in Article 1 of the Regulations refer to
State-owned enterprises, collectively-owned enterprises, privately owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" mentioned in Article 1 of the Regulations refer to
individual business operators and other individuals.
"Within the territory of the People's Republic of China" mentioned in
Article 1 of the Regulations refers to the fact that places of despatch or
the locations of the consumer goods produced, contract processed and
imported which shall be chargeable to Consumption Tax (hereinafter
referred to as "taxable consumer goods") are in the territory.
Article 3
Specific scope of taxation for taxable consumer goods stated in the
attached
to the Regulations shall be determined in accordance with Notes for Scope of Taxation of Consumption Taxes> attached to these
Detailed Rules.
Selling price (excluding Value Added Tax to be collected from the
purchaser, the same definition below) of each big box (fifty thousand
sticks, the same definition below) is 780 yuan or more, tax shall be
chargeable in accordance with the tax rate of Grade A cigarettes; selling
price of each big box is less than 780 yuan, tax shall be chargeable in
accordance with the tax of Grade B cigarettes.
Article 4
"Taxpayers dealing in taxable consumer goods with different tax
rates" mentioned to in Article 3 of the Regulations refer to taxpayers
producing and selling taxable consumer goods with more than two applicable
tax rates.
Article 5
For taxable consumer goods which are "produced by the taxpayer and
shall be subject to tax upon sales" mentioned in Article 4 of the
Regulations refer to the transfer of the proprietary rights of taxable
consumer goods with compensation, that is, transfer of taxable consumer
goods on the condition of receiving cash, goods, services or other
economic benefits from the transferee.
Article 6
"Self-produced taxable consumer goods for the taxpayer's own use in
the continuous production of taxable consumer goods" mentioned in Article
4 of the Regulations refer to taxable consumer goods which are used as
direct materials for the production of final taxable consumer goods and
which constitute a substance form of the final product.
"For other use" refers to the use of taxable consumer goods by
taxpayers for the production of non-taxable consumer goods; for
construction in process, administrative departments and non- production
institutions and provision of services; and taxable consumer goods used as
donations, sponsor, fund-raising, advertising, samples, staff welfare,
awards, etc.
Article 7
"Taxable consumer goods sub-contracted for processing" mentioned in
Article 4 of the Regulations refer to processed taxable consumer goods for
which the principal provides raw materials and major materials and for
which the contractor only receives processing fees and supplying part of
auxiliary materials for processing. Taxable consumer goods produced with
raw materials provided by the contractor, processed by the contractor with
raw materials firstly sold to the contractor by the principal, and
produced by the contractor with raw materials bought under the name of the
principal shall not be regarded as taxable consumer goods contracted for
processing but shall be regarded as sales of self- produced taxable
consumer goods subject to Consumption Tax regardless of whether or not
taxpayers treat them as sales in their accounts.
Consumption Tax shall not be levied on taxable consumer goods
contracted for processing which are for direct sale.
Article 8
In accordance with provisions of Article 4 of the Regulations, the
time when the liability to pay Consumption Tax arises is as follows:
1. For taxpayers selling taxable consumer goods, the time when the
liability to pay tax arises is:
a. For taxpayers adopting the settlement methods of selling on credit
and receipt by instalments, the time when the liability to pay tax arises
shall be the day of collection as stipulated in the sales contract.
b. For taxpayers adopting the settlement method of receipt in
advance, the time when the liability to pay tax arises is the day on which
the taxable consumer goods are delivered.
c. For taxpayers adopting the method of entrusted for collection or
entrusted with the banks for collection, the time when the liability to
pay tax on the sale of taxable consumer goods arises is the day when the
taxable consumer goods are delivered and the procedure for entrusted
collection are completed.
d. For taxpayers adopting other methods of settlement, the time when
the liability to pay tax arise is the day when they have received the
sales payment or the evidence to obtain the sales payment.
2. For taxpayers using self-producing taxable consumer goods, the time
when the liability to pay tax arises is the day of transfer for use.
3. For taxable consumer goods contracted for processing by taxpayers,
the time when the liability to pay tax arises is the day of receiving the
goods by the taxpayer.
4. For taxable consumer goods imported by taxpayers, the time when the
liability to pay tax arises is the day of import customs declaration.
Article 9
"Sales volume" mentioned in Article 5 of the Regulations refers to
volume of taxable consumer goods which is further specified as follows:
1. For the sale of taxable consumer goods, it is the sales volume of
the taxable consumer goods.
2. For own usage of self-producing taxable consumer goods, it is the
volume of the taxable consumer goods transferred for use.
3. For taxable consumer goods contracted for processing, it is the
volume of taxable consumer goods collected back by the taxpayers.
4. For imported taxable consumer goods, it is the tax assessable
volume for import of taxable consumer goods certified by the customs
office.
Article 10
For taxable consumer goods Whose tax payable shall be calculated
according to the amount on volume method, the conversion standard of the
measurement units shall be as follows:
1. Beer 1ton = 988 litres
2. Yellow wine 1ton = 962 litres
3. Gasoline 1ton = 1388 litres
4. Diesel oil 1ton = 1176 litres
Article 11
Pursuant to the stipulations of Article 5 of the Regulations, for
taxable consumer goods sold by taxpayers where the sales amounts are
settled in foreign currencies, the Renminbi conversion rate for the sales
amount to be selected can be the State official foreign exchange rate (the
mid-rate in principle) quoted on the day of settlement or the first day of
that month. Taxpayers shall determine in advance the conversion rate to be
adopted, once determined, no change is allowed within one year.
Article 12
"Sales amount" mentioned in Article 6 of the Regulations does not
include Value-added Tax that shall be collected from the purchasers. If
the amount of Value-added Tax has not been deducted from the sales amount
of the taxable consumer goods, or if the price and the amount of
Value-added Tax are jointly collected because the special invoice of
Value-added Tax shall not be issued by the taxpayers, it shall be
converted into sales amount excluding the amount of Value-added Tax for
computing the Consumption Tax. The conversion formula is:
Sales amount of Sales amount including VAT
taxable consumer goods = ----------------------------
(1 + VAT rate or levy rate)
Article 13
If taxable consumer goods with the tax payable computed under the
rate on value method are sold together with the packaging, the packaging
shall be included in the sales amount of the taxable consumer goods for
the levy of Consumption Tax regardless of whether or not the packaging is
priced individually and regardless of how it is computed in the accounts.
If packaging is sold along with products without being priced but with a
deposit obtained, such deposit item shall not be included in the sales
amount of taxable consumer goods for tax levy. However, deposits which are
not refunded because the packaging is not returned within a time limit or
are received for more than one year shall be included in the sales amount
of taxable consumer goods and be subject to Consumption Tax according to
the applicable Consumption Tax rate.
In cases where the packaging has been priced when sold along with
taxable consumer goods and deposits have been received in addition, the
amount shall be included in the sales amount of the taxable consumer goods
and be subject to Consumption Tax according to the applicable Consumption
Tax rate if the packaging not returned by taxpayers within a designated
time limit.
Article 14
"Other charges" mentioned in Article 6 of the Regulations refer to
other funds, fund raising charges, profits returned, subsidies, damages on
breach of contract (interest on deferred payment), handling charges,
packaging fees, contingency charges, quality charges, freight and loading
and unloading charges, commission received, commissioned payments and
charges of any other nature which are in addition to the price charged.
But the following amounts shall not be included:
1. A freight invoice of transportation organizations is issued to the
purchasers.
2. The same invoice that is forwarded by the taxpayer to the
purchasers.
All other charges, regardless of whether or not they are income of
the taxpayer, shall be included in the sales amount in computing the tax
payable.
Article 15
"The selling price of similar consumer goods" mentioned in Article 7
and Article 8 of the Regulations refers to the selling price of similar
consumer goods sold in that month by taxpayers or withholding agents. If
the selling prices of similar consumer goods vary in various periods
within that month, tax shall be computed according to the sales volume on
weighted average basis. However, the sales of taxable consumer goods shall
not be computed under weighted average in one of the following conditions:
1. The selling price is obviously low and with out proper
justification;
2. There is no selling price. If there is no sales or if sales has
not been completed in that month, tax shall be paid according to the
selling prices of similar consumer goods of last month or the most recent
month.
Article 16
"Cost" mentioned to in Article 7 of the Regulations refers to the
product production cost of taxable consumer goods.
Article 17
"Profit" mentioned in Article 7 of the Regulations refers to profit
computed according to national average cost-plus margin rate of taxable
consumer goods. National average cost-plus margin rate of taxable consumer
goods shall be determined by the State Administration of Taxation.
Article 18
"Cost of material" mentioned in Article 8 of the Regulations refers
to the actual cost of processing materials provided by contractor.
Taxpayers contracted taxable consumer goods for processing must
truthfully indicate the cost of material in the contract processing
contracts (or provided in other forms). In cases where no cost of
material is provide, the local competent tax authorities of the contractor
shall have the right to determine the cost of material.
Article 19
"Processing fee" mentioned in Article 8 of the Regulations refers to
all fees the contractor received from the principal for the processing of
taxable consumer goods (including the actual cost of auxiliary materials
paid under commissioned payments).
Article 20
"Customs dutiable value" mentioned in Article 9 of the Regulations
refers to the customs dutiable value determined by the customs office.
Article 21
In accordance with Article 10 of the Regulations, the power to
determine dutiable value of the taxable consumer goods is stipulated as
follows:
1. Dutiable value for Grade A cigarettes and white spirits made from
cereal shall be determined by the State Administration of Taxation.
2. Dutiable value for other taxable consumer goods shall be
determined by the local tax bureaus directly under the State
Administration of Taxation.
3. Dutiable value for imported taxable consumer goods shall be
determined by the customs office.
Article 22
"As otherwise determined by the State Council" mentioned in Article
11 of the Regulations refers to taxable consumer goods export of which is
restricted by the State.
Article 23
If rejection by customs occurs on exported taxable consumer goods
that has completed the tax refund or tax exemption is allowed for the
import of returned export goods from overseas, export customs declarer
shall report and pay back the amount of Consumption Tax refunded timely to
local competent tax authorities.
In cases where tax exemption for direct exported taxable consumer
goods has been completed by taxpayers, rejection by customs occurs and
exported goods are returned from overseas, and if tax exemption is granted
at the time of importation, the taxpayers may defer to pay back the tax
upon approval by the local competent tax authorities and pay back
Consumption Tax to the local competent tax authorities when the goods are
transferred for domestic sale in the territory.
Article 24
If taxable consumer goods sold by taxpayers are returned by
purchasers because of quality and other reasons, the amount of Consumption
Tax paid may be refunded upon approval by local competent tax authorities.
Article 25
Pursuant to the provisions of Article 13 of the Regulations, if
taxpayers sell in other county (or city) or appoint agent to sell in other
county (or city) taxable consumer goods produced by the taxpayers, the
taxpayers shall pay Consumption Tax to where the accounting is done or
where the taxpayer is located after the taxable consumer goods are sold.
If the taxpayer's head office and branch office are not in the same
county (or city), Consumption Tax shall be paid at the location where the
branch office produce the taxable consumer goods. However. upon approval
by the State Administration of Taxation and the relevant local tax bureau,
the Consumption Tax payable of the branch office of the taxpayer may be
paid in consolidation by the head office to the local competent tax
authorities where the head office is located.
Article 26
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 27
These Detailed Rules shall be implemented on the date the Regulations
are promulgated.


  近年来,金融机构贷款滋生的一系列犯罪呈上升趋势。实务中,一些金融机构的信贷人员与借款人恶意串通后,采取发放贷款的形式,将金融机构的资金交由借款人使用,并造成重大损失。金融机构中发生的违法发放贷款行为和挪用资金有相似之处,这两种行为虽然都构成犯罪,但是两罪量刑上有较大差别。笔者认为,此类恶意串通违法发放贷款行为应当定性为挪用资金罪。

从主观故意来看,恶意串通违法发放贷款行为人主观故意是明知且侵犯国家金融机构资金所有权。具体来说,一是明知自己行为是违反法律法规并故意为之,且与借款人事先预谋串通、策划,此为款项使用人与挪用人之间的预谋。二是明知受贷主体不符合贷款条件,在正常条件下不可能通过审批而获取贷款,却规避相应规定,故意为之。三是明知借款人的贷款资料不符合规定,却故意不去调查,使审批程序流于形式并成为信贷人员挪用资金行为的一种掩饰。贷款是银行正常的经营业务,信贷人员利用办理贷款审批所掌握的资金就是通过正常审批手续而获取的贷款资金,信贷人员在办理审批手续之前已经明知借款人不符合贷款的条件,却利用自己的职务之便将不真实的申请贷款资料申报,利用职务之便达到了将信贷资金从单位挪用给借款人使用的目的。四是恶意串通违法发放贷款行为更多地表现为谋求非法利益。在办理此类案件中,基本上都伴随着受贿、行贿等行为,这种内外勾结式的犯罪对金融机构危害甚大。

从侵犯客体来看,违法发放贷款行为与恶意串通违法发放贷款行为侵犯的客体不同。违法发放贷款罪侵犯的是国家的金融管理秩序,主要表现虽然违反相关法律规章,超出法定权限,违反法定程序,但本质上仍是贷款行为,属于银行使用资金的职务行为。而恶意串通性违法发放贷款行为表现为金融机构工作人员利用职务便利,让不符合贷款条件的资料通过审批,从而顺利地获取贷款,使没有资格使用金融机构资金的人员顺利使用资金,并使金融机构的贷款审批程序成为一纸空文,此类行为侵犯的是金融机构的资金所用权而非国家的金融管理秩序。

综上,恶意串通性的违法发放贷款的行为实质是挪用资金,应当定性为挪用资金罪。

(作者:山东省菏泽市牡丹区人民检察院 孙振宇 桑丽)