国家外汇管理局综合司关于调整进口付汇核销监管系统有关问题的通知
国家外汇管理局
国家外汇管理局综合司关于调整进口付汇核销监管系统有关问题的通知
（2005年8月26日 国家外汇管理局发布）
汇综发[2005]97号
国家外汇管理局各省、自治区、直辖市分局、外汇管理部，深圳、大连、青岛、厦门、宁波市分局：
为切实做好贸易进口付汇核销监管工作，确保“国际收支统计监测系统”升级后“贸易进口付汇监管系统”（以下简称“进口系统”）在新的技术环境下正常运行，现将有关问题通知如下：
一、 为保证“进口系统”及时、完整接收进口付汇数据，对于省、市“进口系统”服务器分离的国家外汇管理局各分支局（以下简称“外汇局”），需将“进口系统”进行合并。合并的具体要求如下：
（一） 具有省、市两套服务器的外汇局请于8月31日前将服务器上业务分布及运行的有关情况传真上报总局经常项目管理司和信息中心。
（二）关于系统合并的技术方案，将由总局信息中心统一规定。该项工作预计在8月内完成，请有关分局注意总局信息中心技术支持网站（http://100.1.1.3）的通知。
（三）要求将业务合并到省级服务器上运行，对于已将“进口系统”合并到市级服务器的外汇局，请于8月31日前报告总局经常项目管理司，由总局统一进行调整。
（四）本次系统合并只对进口单位的档案信息进行合并，合并前发生的付汇、核销数据将分别保留在原系统中。对于合并后发生的进口付汇核销业务，如需在省、市两级系统中做业务处理的，核销业务人员要对相关数据进行适当调整，以保证报表数据的准确。例如，对于一次到货分批付汇的进口付汇到货报审业务，需将进口货物报关单总价进行拆分，避免到货数据虚增。
二、根据“国际收支统计监测系统”升级后的数据传送要求，总局需对不办理进口付汇核销业务的外汇局代码进行清理，各省级外汇局需准确填写《省级外汇局辖内机构办理进口付汇核销业务情况调查表》（见附件），并于8月31日前传真上报总局经常项目管理司。
三、“国际收支统计监测系统”升级后，“进口系统”要进行相应的升级改造，有关问题总局将另行发文明确。
四、外汇局的进口核销业务人员要切实加强业务学习，尽快熟悉“国际收支统计监测系统”升级暨“单证合并”有关法规及“进口系统”升级要求，确保核销业务的有序进行。
经常项目管理司联系人：叶欣
联系电话：010-68402416；传真电话：68402294。
信息中心联系人：朱勇
联系电话：68402026；传真电话：68402024。
特此通知。
附件：省级外汇局辖内机构办理进口付汇核销业务情况调查表(略)
国家税务总局关于消费税若干征税问题的通知(附英文)
国家税务总局
国家税务总局关于消费税若干征税问题的通知(附英文)
国家税务总局
《中华人民共和国消费税暂行条例》及其有关规定实施以来，各地在贯彻执行中陆续反映了一些问题，要求予以明确。国家税务总局现就几个具体征税问题通知如下：
一、关于委托加工征税问题
1．对纳税人委托个体经营者加工的应税消费品，一律于委托方收回后在委托方所在地缴纳消费税。
2．对消费者个人委托加工的金银首饰及珠宝玉石，可暂按加工费征收消费税。
二、关于已税消费品的扣除问题
1．根据消费税法的规定，对于用外购或委托加工的已税消费品连续生产应税消费品，在计征消费税时可以扣除外购已税消费品的买价或委托加工已税消费品代收代缴的消费税。此项按规定可以扣除的买价或消费税，是指当期所实际耗用的外购或委托加工的已税消费品的买价或代收代
缴的消费税。
2．对企业用1993年底以前库存的已税消费品连续生产的应税消费品，在计征消费税时，允许按照已税消费品的实际采购成本（不含增值税）予以扣除。
3．对企业用外购或委托加工的已税汽车轮胎（内胎或外胎）连续生产汽车轮胎；用外购或委托加工的已税摩托车连续生产摩托车（如用外购两轮摩托车改装三轮摩托车），在计征消费税时，允许扣除外购或委托加工的已税汽车轮胎和摩托车的买价或已纳消费税税款计征消费税。
本通知自公布之日起执行。
CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF CONSUMPTION TAX
(State Administration of Taxation: 26 May 1994 Coded Guo Shui Fa[1994] No. 130)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to the tax bureaus of Harbin, Shenyang, Xian, Wuhan,
Guangzhou, Chengdu, Changchun and Nanjing:
Since implementation of the Provisional Regulations of the People's
Republic of China on Consumption Tax and their related stipulations,
various localities have continuously sent in reports on some questions
arising in the course of implementation, demanding clarification of these
questions. On the basis of the opinions voiced during discussion at the
forum on questions concerning consumption tax, we hereby inform you of a
few concrete issues concerning tax collection as follows:
I. The question concerning the levy of tax on the placing of orders
for processing materials
(1) With regard to the taxable consumer goods processed by individual
managers entrusted by the tax payer, consumption tax shall be paid at the
location of the consignor after these goods are taken back by the
consignor.
(2) With regard to gold, silver, jewelry, pearl and jade processed on
order of individual consumers, consumption tax may temporarily be levied
in light of processing charges.
II. The question concerning deduction of tax already paid for
consumer goods
(1) In accordance with the stipulations of the Law of Consumption
Tax, with regard to taxable consumer goods continuously produced with the
already taxed consumer goods purchased externally or processed on a
commission basis, the buying price of the already taxed consumer goods for
external purchase, or the withheld consumption tax collected and paid on a
commission basis for the already taxed consumer goods can be deducted when
consumption tax is calculated and levied. The buying price or the
consumption tax which can be deducted according to regulations refer to
the buying price of the already taxed consumer goods for external purchase
actually consumed in the current period or processed on a commission basis
or the withheld consumption tax collected or paid on a commission basis.
(2) With regard to the taxable consumer goods continuously produced
by the enterprise using the already taxed consumer goods which were in
stock before the end of 1993, the already paid tax is allowed to be
deducted in accordance with the actual purchasing cost (excluding
value-added tax) of the already taxed consumer goods when the consumption
tax is calculated and levied.
(3) With regard to the vehicle tires produced continuously by the
enterprise using the already taxed vehicle tires (inner tires or outer
tires) purchased externally or processed on a commission basis;
motorcycles produced continuously with already taxed motorcycles purchased
externally or processed on a commission basis (such as tricycles remodeled
with two-wheeled motorcycles purchased externally), when calculating and
collecting consumption tax, the buying prices of the already taxed vehicle
tires and motorcycles purchased externally or processed on a commission
basis are allowed to be deducted or the consumption tax to be calculated
and levied on the basis of the already paid consumption tax.
This Circular is put into practice from the day of receipt of the
text.
1994年5月26日
