商务部办公厅 国家工商行政管理总局办公厅


商务部办公厅、工商总局办公厅关于开展直销企业服务网点规范管理调研的通知

商办秩函[2012]958号



各省、自治区、直辖市商务主管部门、工商行政管理局，各计划单列市商务主管部门：

　　为规范直销企业经营行为，促进直销业健康发展，商务部、工商总局决定就直销企业服务网点规范管理开展专题调研。现将有关事项通知如下：

　　一、请各地商务、工商部门加强沟通合作，互相配合，共同做好相关调研工作。商务部、工商总局将组成联合调研组，近期赴部分地区开展实地调研（行程另行通知），请配合调研组做好组织协调工作。

　　二、请各地商务、工商部门按照服务网点管理工作调研提纲（见附件1）要求，就服务网点管理工作现状、存在问题及建议形成报告，于2012年9月30日前报商务部（市场秩序司、外资司）和工商总局（直销监管局）。

　　三、商务部将在直销行业管理信息系统开设“2012年服务网点调研专栏”，请各地商务主管部门通知本地区直销企业，于2012年9月30日前通过“2012年服务网点调研专栏”填报《服务网点明细情况表》（见附件2），将《直销企业服务网点情况汇总表》（见附件3）及本企业服务网点管理情况、直销产品退换货情况报告（报告提纲见附件4）通过省级（含计划单列市）商务主管部门、省级工商行政管理局报商务部（市场秩序司、外资司）和工商总局（直销监管局）。

　　商务部联系人：市场秩序司　戴毓高，外资司　邵伟
　　电话：010-85093324，65197881
　　传真：010-85093321，65197322
　　电子信箱：fgc@mofcom.gov.cn

　　工商总局联系人：直销监管局　肖琴
　　电话：010-88652352，传真：010-88652321
　　电子信箱：gfzx@saic.gov.cn

　　附件1：服务网点管理工作调研提纲
　　附件2：服务网点明细情况表
　　附件3：直销企业服务网点情况汇总表
　　附件4：服务网点管理及直销产品退换货报告提纲
http://www.mofcom.gov.cn/aarticle/h/redht/201209/20120908325452.html



　　　　　　　　　　　　　　　　　　　　　　商务部办公厅
　　　　　　　　　　　　　　　　　　　　　工商总局办公厅
　　　　　　　　　　　　　　　　　　　　 　2012年9月6日

全国人民代表大会常务委员会


全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定(附英文)
1993年12月29日第八届全国人民代表大会常务委员会第五次会议通过

第八届全国人民代表大会常务委员会第五次会议审议了国务院关于提请审议外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的议案，为了统一税制，公平税负，改善我国的投资环境，适应建立和发展社会主义市场经济的需要，特作如下决定：
一、在有关税收法律制定以前，外商投资企业和外国企业自1994年1月1日起适用国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。1958年9月11日全国人民代表大会常务委员会第一百零一次会议原则通过、1958年9月13日国务院公布试行的《中华人民共和国工商统一税条例（草案）》同时废止。
中外合作开采海洋石油、天然气，按实物征收增值税，其税率和征收办法由国务院另行规定。
二、1993年12月31日前已批准设立的外商投资企业，由于依照本决定第一条的规定改征增值税、消费税、营业税而增加税负的，经企业申请，税务机关批准，在已批准的经营期限内，最长不超过五年，退还其因税负增加而多缴纳的税款；没有经营期限的，经企业申请，税务机
关批准，在最长不超过五年的期限内，退还其因税负增加而多缴纳的税款。具体办法由国务院规定。
三、除增值税、消费税、营业税外，其他税种对外商投资企业和外国企业的适用，法律有规定的，依照法律的规定执行；法律未作规定的，依照国务院的规定执行。
本决定所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本决定所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
本决定自公布之日起施行。

RESOLUTIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS REGARDING THE APPLICATION OF PROVISIONAL REGULATIONS ONVALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES WITHFOREIGN INVESTMENT AND FOREIG
N ENTERPRISES

(Standing Committee, National People's Congress: 29 December 1993)

Whole Doc.
The Fifth Session of the Standing Committee Meeting of the Eighth
National People's Congress has reviewed the proposals on the application
of the provisional regulations of Value-Added Tax, Consumption Tax,
Business Tax, etc., to enterprises with foreign investment and foreign
enterprises submitted for examination and approval by the State Council.
In order to unify the tax system, balance the tax burden, improve the
investment environment of our Country, and cater for the need of
establishing and developing the socialist market economy, the following
resolutions were specifically made:
1. Before the relevant tax laws have been formulated, the Provisional
Regulations on Value Added Tax, The Provisional Regulations on Consumption
Tax and the Provisional Regulations on Business Tax promulgated by the
State Council shall be applicable to enterprise with foreign investment
and foreign enterprises with effect from January 1, 1994. The Regulations of the People's Republic of China on Industrial and Commercial
Consolidated Tax> adopted in principle at the 101st Session of the
Standing committee Meeting of the National People's Congress on September
11, 1958 and promulgated for trial implementation on September 3, 1958 by
the State Council shall be repealed on the same date.
Value-Added Tax for the Chinese-foreign co-operative exploitation of
offshore oil and natural gas shall be collected in kind. The tax rates and
collection measures shall be separately formulated by the State Council.
2. Where the tax burden of the enterprise with foreign investment
approved to be established before December 31, 1993 increases due to the
imposition of Value-Added Tax, Consumption Tax, and Business Tax pursuant
to Article 1 of these Resolutions, such enterprises may, upon application
to and with the approval of the tax authorities, have a refund on the
excess tax paid due to such increased tax burden within the approved
operation period, with a maximum limit of not exceeding five years. If
there is no limit on the operation period, the enterprise may, upon
application to and with the approval of the tax authorities, have a refund
on the excess tax paid due to such increased tax burden for a maximum of
five years. The detailed measures shall be formulated by the State
Council.
3. Apart from Value-Added Tax, Consumption Tax and Business Tax, the
application of the other types of taxes for enterprise with foreign
investment and foreign enterprises shall be implemented in accordance with
the laws when there are provisions in the laws; and be implemented in
accordance with the stipulations of the State Council where there are no
provisions in the laws.
Enterprise with foreign investment mentioned in these Resolutions
means Chinese-foreign equity joint ventures, Chinese-foreign contractual
joint ventures and wholly foreign-owned enterprises that are established
within the territory of China.
Foreign enterprises mentioned in these Resolutions means foreign
companies, enterprises and other economic organizations which have set up
establishments or places within the territory of China to engage in
production or business operations, as well as which, though have not set
up any establishments or places, have income sourced within the territory
of China.
These Resolutions shall come into effect on the date of promulgation.