国家税务总局


国家税务总局关于外商投资企业兼营生产性和非生产性业务如何享受税收优惠问题的通知(附英文)
国家税务总局



各省、自治区、直辖市国家税务局，各计划单列市国家税务局，海洋石油税务管理局各分局：
根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则（以下简称税法、细则）的有关规定，现对外商投资企业兼营生产性和非生产性业务（以下简称兼营性外商投资企业）适用税收优惠问题，通知如下：
一、外商投资企业的营业执照所限定的经营范围无生产性业务的，无论其实际经营活动中，生产性业务的比重多大，均不得作为生产性企业享受有关税收优惠政策。
二、外商投资企业的营业执照所限定的经营范围兼有生产性业务和非生产性业务的，或者营业执照所限定的经营范围仅有生产性业务，但其实际也从事非生产性业务的，可按以下办法确定其所适用的税收优惠政策：
（一）在税法第八条规定的从企业开始获利年度起计算的减免税期限内，兼营性外商投资企业可在其生产性经营收入超过全部业务入50%的年度，提出申请，经主管税务机关核准后，享受该年度相应的免、减税待遇；其在生产性经营收入未超过全部业务收入50％的年度，不得享受该?
甓认嘤Φ拿狻⒓跛坝呕荽觥?
（二）设在税法第七条和国务院规定的减低税率征税地区的兼营性外商投资企业，应从生产性经营收入首次超过全部业务收入50％的年度起，开始享受有关减低税率征税的优惠。
本通知自一九九四年一月一日起执行。

CIRCULAR ON THE QUESTION CONCERNING HOW ENTERPRISE WITH FOREIGNINVESTMENT WHICH CONCURRENTLY ENGAGE IN PRODUCTIVE AND NON-PRODUCTIVEBUSINESS ENJOY PREFERENTIAL TAX TREATMENT

(State Administration of Taxation: 19 September 1994 Coded GuoShui Fa [1994] No. 209)

Whole Doc.

To the state tax bureaus of various provinces, autonomous regions and
municipalities, the state tax bureaus of various cities with independent
planning, and various sub-bureaus of Offshore Oil Tax Administration:
In line with the related stipulations of the Income Tax Law of the
People's Republic of China on enterprise with foreign investment and
Foreign Enterprises and the Detailed Rules for Its Implementation
(hereinafter referred to as the Tax Law and Detailed Rules), we hereby
notify you of the following question concerning applicable preferential
tax treatment to enterprise with foreign investment which engage
concurrently in productive and non- productive business (hereinafter
referred to as enterprise with foreign investment engaging in concurrent
operations):
I. If no productive business is included in the business scope
prescribed in their business license, no enterprise with foreign
investment shall enjoy related preferential tax policies as granted to
productive enterprises, no matter how large is the proportion of the
productive business is in their actual business activities.
II. If the business scope prescribed in the business license of a
enterprise with foreign investment covers both productive and
non-productive business, or if the business scope prescribed in the
business license covers only productive business, but the enterprise
actually engages in non-productive business, the applicable preferential
tax policy can be determined in accordance with the following methods:
(1) Within the period of tax reduction and exemption calculated from
the profit-making year of an enterprise as specified in Article 8 of the
Tax Law, a enterprise with foreign investment engaging in concurrent
operations may, in the year when the enterprise's productive business
income exceeds 50 percent of all its business income, file an application
which, after being examined and approved by the competent tax authorities,
enjoy appropriate treatment of tax reduction and exemption in the year'
but if its productive business income does not exceed 50 percent of all
its business income in the year, the enterprise shall not enjoy the
appropriate preferential treatment of tax exemption and reduction in that
year.
(2) A enterprise with foreign investment engaging in concurrent
operations which is set up in the area where tax is levied at a reduced
tax rate as specified in Article 7 of the Tax Law and by the State Council
shall begin to enjoy related preferential treatment of taxation at a
reduced rate from the year when its productive business income exceeds for
the first time 50 percent of all its business income.
This Circular goes into effect from January 1, 1994.



1994年9月19日
河北省人民政府


河北省公路旅客意外伤害保险暂行规定
河北省人民政府



第一条 为维护公路客运旅客的合法权益，使旅客在遭受意外伤害事故后得到经济补偿，促进公路客运事业的发展，根据国家有关规定，制定本暂行规定。
第二条 凡乘坐本省公路客运车辆的旅客，必须投保公路旅客意外伤害保险。
第三条 公路旅客意外伤害保险业务由中国人民保险公司河北省分公司及其所属机构（以下简称保险人）办理。
第四条 保险人按照中国人民保险公司颁发的《公路旅客意外伤害保险条款》和《私人客车公路旅客意外伤害保险试行条款》（以下简称《保险条款》）以及有关规定办理公路旅客意外伤害保险业务。
第五条 保险费由旅客缴纳，包含在票价之内，不另签发保险凭证。
第六条 公路旅客意外伤害保险业务的保险费为直接收取和委托收取两种形式。委托收取的，承运人于每月十五日前将所收上月保险费向保险人如数缴纳。逾期不缴或少缴至当月底以前的，加收百分之一滞纳金；超过当月仍欠缴的扣收百分之五滞纳金。
第七条 客车发生事故时，承运人有救护和处理善后工作的责任，并应及时向当地公安机关报告，同时通知当地保险人。
第八条 旅客因客车发生事故所致伤害，应由本人或其代理人持有关证明向保险人申请索赔。索赔自事故发生之日起一年内办理，逾期不办者按自动放弃权益处理。
第九条 保险人在事故发生后，应及时将事故情况调查核实，按照《保险条款》和《中国人民保险公司人身保险意外伤害残废给付标准试行办法》的规定给付保险金。
第十条 保险金应在保险人与旅客或其代理人达成协议之日起十日内付清。保险人逾期给付的，应负违约责任，按照中国人民银行对企业短期贷款利率支付违约金。
第十一条 保险人对承运人负有业务指导和监督检查的责任。对委托收取保险费的单位按规定支付手续费，用于劳务报酬开支。
第十二条 由于承运人的重大失职或故意行为以及其它第三者责任，致使保险人发生旅客人身意外伤害保险给付的，保险人有追偿权。
第十三条 旅客及其代理人与保险人对给付保险金数额和违约责任发生争议时，应协商解决。协商不成时，可向承运方所在地经济合同仲裁机关申请仲裁，或向人民法院起诉。
第十四条 本暂行规定由中国人民保险公司河北省分公司负责解释。
第十五条 本暂行规定自发布之日起施行。



1989年1月21日