信息产业部 对外贸易经济合作部 国家邮政局


信息产业部、对外贸易经济合作部、国家邮政局关于进出境信件和具有信件性质的物品的寄递业务委托管理的通知


各省、自治区、直辖市邮政局、对外贸易经济合作厅（委、局），深圳市交通局：

　为规范邮政通信市场秩序，加强进出境信件和具有信件性质的物品的寄递业务委托管理，根据《中华人民共和国邮政法》、《中华人民共和国邮政法实施细则》和国务院办公厅《关于加强信件印刷品等寄递业务管理防止炭疽杆菌传播的紧急通知》，现将有关事项通知如下：

　　一、本通知下发之前经外经贸部批准设立的国际货代企业，经营国际快递业务，需要办理进出境信件和具有信件性质的物品的寄递业务（以下简称信件寄递委托业务），应在本通知下发之日起六十天内持《中华人民共和国企业法人营业执照》和《国际货物运输代理企业批准证书》到企业法人登记所在地或分支机构营业登记所在地的省级邮政部门办理委托手续。

　　本通知下发之后，拟成立的国际货代企业，需要办理信件寄递委托业务的，应当事先到邮政部门办理委托手续后，方可到外经贸部办理相关手续。

　　二、邮政部门自收到申请信件寄递委托业务的全部文件之日起，四十五天内依法决定委托或者不委托；对决定委托的，颁发委托证书。

　　邮政部门的行业管理机构负责办理具体委托事宜。

　　三、申请办理信件寄递委托业务，应当具备下列条件：
　　（一）注册资本200万元以上；
　　（二）有固定的生产场地和运输设备；
　　（三）业务主管人员按照国家劳动主管部门规定经过专业培训；（本通知下发之前成立的国际货代企业，可以在取得委托证书六个月内完成专业培训）
　　（四）国家法律法规规定的其他条件。

　　四、邮政系统的中国速递服务公司办理信件寄递委托业务，应当依照本通知规定，到邮政部门办理委托手续；办理邮政特快专递（EMS）业务按照我国政府签订的万国邮政联盟公约和《中华人民共和国邮政法》的规定执行。

　　五、办理信件寄递委托业务的企业，应当以自己的名义从事委托业务，并独立承担民事责任；要严格依照邮政部门委托的权限开展业务，不得进行再委托；不得擅自泄露用户的通信内容及名址等通信秘密；不得办理中国法律、法规禁止寄递的业务。

　　六、邮政部门和外经贸部门要认真履行管理职责，依法进行监督检查。

　　七、本通知中下列用语是指：
　　（一）信件包括信函和明信片。
　　信函是指以套封形式传递的缄封的信息载体，具体内容包括：（1）书信；（2）各类文件；（3）各类单据、证件；（4）各类通知；（5）有价证券。
明信片是指裸露寄递的卡片形式的信息载体。
　　（二）具有信件性质的物品是指以符号、图像、音响等方式传递的信息的载体，具体内容包括：（1）印有"内部"字样的书籍、报刊；（2）具有通信内容的图文资料、音像制品、计算机信息媒体等；（3）国家邮政主管部门规定的其他具有信件性质的物品。
　　（三）寄递业务是指依法从事信件和具有信件性质的物品的收寄、分发、运输、投递全过程或其中一个环节的服务。

　　各地要依法加强对从事信件和具有信件性质的物品的寄递业务的委托、管理。凡是没有办理委托手续的非邮政企业，必须尽快办理委托手续。在规定时间内未能办理邮政委托手续的，应即停止经营此类业务。

信息产业部

对外经济贸易合作部

国家邮政局

二○○一年十二月二十日


国家税务总局


关于中外合作开发房地产征收营业税问题的批复(附英文)
国家税务总局



广东省国家税务局：
近接广州市税务局税一〔1994〕327号《关于合作开发房地产征收营业税问题的请示》，反映该市部分国内企业将土地三通一平后以土地与外商合作建商品房，双方成立合作公司，领取营业执照，中方将土地使用权转移到合作公司，外方负责兴建商品房的一切资金并负责商品房
在境外销售，双方采取分建筑面积、分销售收入、提取固定利润等分配形式。并对上述经营活动中涉及的转让土地使用权的行为如何计征营业税问题，要求予以明确。经研究，现批复如下：
一、关于中外双方合作建房的征税问题
中方将获得的土地与外方合作，办理土地使用权转移后，不论是按建成的商品房分配面积，还是按商品房销售后的收入进行分配，均不符合现行政策关于“以无形资产投资入股、参与接受投资方的利润分配、共同承担投资风险的行为，不征营业税”的规定，因此，应按“转让无形资产
”税目征收营业税；其营业额为实际取得的全部收入，包括价外收费；其纳税义务发生时间为取得收入的当天。
同时，对销售商品房也应征税。如果采取分房（包括分面积）各自销房的，则对中外双方各自销售商品房收入按“销售不动产”征营业税；如果采取统一销房再分配销售收入的，则就统一的销售商品房收入按“销售不动产”征营业税；如果采取对中方支付固定利润方式的，则对外方销
售商品房的全部收入按“销售不动产”征营业税。
二、关于中方取得的前期工程开发费征税问题
外方提前支付给中方的前期工程的开发费用，视为中方以预收款方式取得的营业收入，按转让土地使用权，计算征收营业税。对该项已税的开发费用，在中外双方分配收入时如数从中方应得收入中扣除的，可直接冲减中方当期的营业收入。
三、对中方定期获取的固定利润视为转让土地使用权所取得的收入，计算征收营业税。

WRITTEN REPLY ON THE QUESTION CONCERNING THE LEVY OF BUSINESS TAXON SINO-FOREIGN COOPERATIVE DEVELOPMENT OF REAL ESTATE

(State Administration of Taxation: 6 December 1994 Coded Guo ShuiHan Fa [1994] No. 644)

Whole Doc.

To the Guangdong Provincial State Tax Bureau:
We have recently acknowledged the receipt of a letter from the
Guangzhou Municipal Tax Bureau asking for Instructions on the Question
Concerning the Levy of Business Tax on Cooperative Development of the Real
Estate Sector, a document coded Shui Yi [1994] No. 327. The letter says
that some domestic enterprises have cooperated with foreign businessmen in
building commodity houses on the land where the supply of water,
electricity and gas has been made available and the ground has been
levelled, both parties set up cooperative companies and received business
license, with the Chinese party transferring the land-use right to the
cooperative companies, while the foreign party being responsible for all
funds needed for the building of commodity houses and for the sales of
commodity houses abroad, both sides adopted the distribution methods of
distributing construction area and sales income and drawing fixed profits.
The letter demanded that the question as to how to calculate and levy
business tax related to the behavior of the transfer of land-use right
involved in the above-mentioned business activities. After study, we now
give the written reply as follows:

I. The taxation question concerning tax on Sino-foreign cooperative
construction of houses.
After the Chinese side performs the procedures for the transfer of
the land-use right in its cooperation with the foreign party on the land
it obtains, the method of whether distributing the area of the completed
commodity house, or distributing the income from the sales of the
commodity house does not conform with the stipulations of the current
policy that "business tax is exempt from the behavior of investing and
buying shares with invisible assets, participating in and accepting the
investor's profit distribution and jointly undertaking the investment
risk"; therefore, business tax shall be levied in accordance with the tax
category of "transferring invisible assets"; its business volume should be
all the income actually gained, including charges not included in the
calculated prices; the tax paying time should be the very day when the
income is gained.
At the same time, tax shall also be levied on the sales of commodity
houses. If the method of distributing houses (including the distribution
of area) which are then sold respectively by each party is adopted, then
business tax shall be levied on the incomes from the sales of commodity
houses by both Chinese and foreign parties in accordance with the
stipulation of "selling immovable property"; if the method of unified
sales of houses and redistribution of sales income is adopted, then
business tax is levied on the income from unified sales of commodity
houses in accordance with the stipulation of "selling immovable property";
if the method of paying fixed profits to the Chinese party is adopted,
then business tax is levied on all the incomes gained by the foreign party
from the sales of commodity houses in accordance with the stipulation of
"selling immovable property".
II. The taxation question concerning the development expenses gained
from the first-phase project by the Chinese party
The development expenses for the first-phase project paid in advance
by the foreign party to the Chinese party shall be regarded as the
business income gained by the Chinese party by the method of receiving the
money in advance, business tax is calculated and levied in line with the
stipulation of the transfer of land-use right. With regard to this already
taxed development expense, which shall be accurately deducted from the due
income of the Chinese party, may directly eat up the current business
income of the Chinese party.
III. The fixed profits gained regularly by the Chinese party shall be
regarded as the income gained by the transfer of the land- use right, on
which business tax is calculated and levied.



1994年12月6日