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
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
中华人民共和国海关总署关于转发国家外汇管理局《关于对〈关于签发“携带外汇出境许可证”管理的规定〉的补充规定》的通知
海关总署
中华人民共和国海关总署关于转发国家外汇管理局《关于对〈关于签发“携带外汇出境许可证”管理的规定〉的补充规定》的通知
现将国家外汇管理局（91）汇管条字第205号《关于对〈关于签发“携带外汇出境许可证”管理的规定〉的补充规定》转发你关。对国家外汇管理局及各省、自治区、直辖市、计划单列市、经济特区分局签发的“携带外汇出境许可证”，请你关根据“补充规定”第三、四条的规定办理。执行中有何问题，请及时报署。
（1991年4月1日（91）汇管条字第205号）
由我局制定的《关于签发“携带外汇出境许可证”管理的规定》已于1990年8月1日实施。该规定的实行加强了携带外汇出境的管理，同时改进了签发手续，便利了客户。由于该规定中没有授予国家外汇管理局及其分局签发“携带外汇出境许可证”（以下简称携带证）的权力，实行过程中遇到一些实际问题。现做如下补充规定：
一、国家外汇管理局及各省、自治区、直辖市、计划单列市、经济特区分局有权签发携带证。具体签发范围、签发权限和签发手续如下：
（一）外交部、国家安全部及下属单位和中国人民解放军执行特殊任务单位的人员携带外币、外币票证出境，可凭已办妥签证的出国护照、通行证或出国旅游通行证，由国家外汇管理局或当地分局签发携带证；
（二）在外资银行、中外合资银行存款的客户携带外币、外币票证出境，可凭已办妥签证的出国护照、通行证或出国旅游通行证和存款银行出具的存款证明，由当地国家外汇管理局分局签发携带证。存款人直系亲属出境，还需出具有关证明。
二、国家外汇管理局及其分局按下列要求刻制“携带外汇出境专用章”：
（一）印章全称为“国家外汇管理局携带外汇出境专用章”、或“国家外汇管理局××分局携带外汇出境专用章”；
（二）印章为圆形，其外圈直径为40毫米。印章图样参照“国家外汇管理局携带外汇出境核准章”。
（三）各分局应将印章的印模送各地海关备核，同时报当地公安机关备案。
三、由国家外汇管理局及其分局签发的携带证应同时盖有“国家外汇管理局携带外汇出境核准章”和“国家外汇管理局（或××分局）携带外汇出境专用章”，并自签发之日起30日内一次使用有效。
四、由国家外汇管理局及其分局签发携带证，仍用现行使用的“携带证”。第二联由签证的国家外汇管理局及其分局留存，第三联由携带外汇出境人员交海关验存。
五、本《规定》自1991年7月1日起施行。
六、本《规定》由国家外汇管理局负责解释。
