湖南省常德市人民政府办公室


关于转发市财政局、市水利局《常德市水利建设专项资金管理办法》的通知（常政办发〔2003〕43号）


常政办发〔2003〕43号

各区县(市)人民政府，德山开发区、柳叶湖旅游度假区、西湖管理区、西洞庭管理区管委会，市直有关单位：

　　市财政局、市水利局《常德市水利建设专项资金管理办法》已经市人民政府同意，现转发给你们，请认真遵照执行。

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　二OO三年十二月三十一日



常德市水利建设专项资金管理办法

市财政局　市水利局



　　第一条　为了切实加强水利建设专项资金的管理，最大限度地发挥水利建设专项资金的使用效益，结合我市水利建设实际，特制定本办法。

　　第二条　本办法所指水利建设专项资金包括：国家和省、市、县根据水利建设计划安排的水利基本建设资金、特大防汛费、抗旱经费、水利建设基金以及农田水利事业费（国债资金用于水利建设方面的按国债资金管理办法执行）。

　　第三条　对水利建设专项资金实行县级报帐制度，市、县财政部门开设水利建设专项资金的资金专户，市、县水利部门开设水利建设专项资金的报帐专户。

　　第四条　水利建设专项资金必须实行专人专账，统一管理，并分清资金类型和来源渠道。开设资金专户由财政部门商同级人民银行决定；水利部门开设报账专户，应报同级财政部门备案。

　　第五条　县级报帐的形式有以下两种：

　　(一)对实行公开招标的工程，水利部门应组织人员，依据具有法律效力的承包合同、工程预决算，对工程质量、工程进度情况分段进行检查。施工单位凭水利部门分管负责人、工程行政负责人和监理、质检部门签出的验收单进行报帐；
　　(二)对不符合招标条件的工程，凭原始发票（原始凭证必须由经办人、项目工程技术员、工程行政负责人等有关人员签字），并填制报帐清单，经水利部门分管业务的负责人和分管计划财务的负责人审核后报帐。

　　第六条　财政部门应将上级安排的水利建设专项资金及本级安排和配套的水利建设专项资金，及时、足额地拨入水利建设专项资金的资金专户。

　　第七条　水利建设专项资金拨付必须坚持以下原则：一是按文件计划；二是按工程进度；三是按工程质量。

　　第八条　财政部门应根据工程建设进度，将资金从财政部门的资金专户分次拨到水利部门的报帐专户。在预拨资金时，应根据不同情况区别对待：

　　（一）对实行公开招标承包的工程项目，根据签订的具有法律效力的承包合同和工程预算，由水利主管部门提出用款计划，经水利主管部门主要负责人签字，财政部门审核后分期拨付资金；

　　（二）对不符合招标条件的工程项目，由水利主管部门根据工程预算和工程进度提出用款计划，经水利主管部门主要负责人签字，财政部门审核后分期拨付资金。

　　第九条　实行公开招标的工程，水利部门应督促建设单位办理竣工决算验收，经财政部门审批后，水利部门再和施工单位（或建设单位）办理工程结算。并留足5％的承包款作为工程质量保证金，用于支付因施工质量出现问题而发生的维修费用。自工程竣工验收之日起，若一年内未出现质量问题，5％的质量保证金返还承包单位或承包人。

　　第十条　对不合招标条件的工程所需的大宗防汛物资、机电排灌设备等应实行政府采购，特殊情况需经地方分管领导批准，方可先采购，再补办手续。

　　第十一条　水利建设专项资金的会计核算采用公历年制。即自公历1月1日起至12月31日止为一个会计年度。

　　第十二条　各地必须严格执行水利建设专项资金报账制度。对不按本办法实
行报账的，市财政部门将缓调资金，并商市水利部门调减其水利建设专项资金。

　　第十三条　本办法由市财政局负责解释。

　　第十四条　本办法自2004年1月1日起施行。



国务院


中华人民共和国消费税暂行条例(附英文)

1993年12月13日，国务院

第一条 在中华人民共和国境内生产、委托加工和进口本条例规定的消费品(以下简称应税消费品)的单位和个人，为消费税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳消费税。
第二条 消费税的税目、税率(税额)，依照本条例所附的《消费税税目税率(税额)表》执行。
消费税税目、税率(税额)的调整，由国务院决定。
第三条 纳税人兼营不同税率的应税消费品，应当分别核算不同税率应税消费品的销售额、销售数量。未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。
第四条 纳税人生产的应税消费品，于销售时纳税。纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
进口的应税消费品，于报关进口时纳税。
第五条 消费税实行从价定率或者从量定额的办法计算应纳税额。应纳税额计算公式：
实行从价定率办法计算的应纳税额＝销售额×税率
实行从量定额办法计算的应纳税额＝销售数量×单位税额


纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民币计算应纳税额。
第六条 本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
第七条 纳税人自产自用的应税消费品，依照本条例第四条第一款规定应当纳税的，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(成本＋利润)÷(1--消费税税率)
第八条 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(材料成本＋加工费)÷(1--消费税税率)
第九条 进口的应税消费品，实行从价定率办法计算应纳税额的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(关税完税价格＋关税)÷(1--消费税税率)
第十条 纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核定其计税价格。
第十一条 对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国家税务总局规定。
第十二条 消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第十三条 纳税人销售的应税消费品，以及自产自用的应税消费品，除国家另有规定的外，应当向纳税人核算地主管税务机关申报纳税。
委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。
进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税。
第十四条 消费税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
第十五条 纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第十六条 消费税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第十七条 对外商投资企业和外国企业征收消费税，按照全国人民代表大会常务委员会的有关决定执行。
第十八条 本条例由财政部负责解释，实施细则由财政部制定。
第十九条 本条例自一九九四年一月一日起施行。本条例施行前国务院关于征收消费税的有关规定同时废止。

附：消费税税目税率(税额)表
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| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 一、烟 | （毫升） |
| 1．甲类卷烟 包括各种 45％ | 气缸容量 5％ |
| 进口卷烟 | 在1000 |
| 2．乙类卷烟 40％ | 毫升—— |
| 3．雪茄烟 40％ | 2200 |
| 4．烟丝 30％ | 毫升的 |
| 二、酒及酒精 | （含1000 |
| 1．粮食白酒 25％ | 毫升） |
| 2．薯类白酒 15％ | 气缸容量 |
| 3．黄酒 吨 240元 | 在1000 |
| 4．啤酒 吨 220元 | 毫升以 3％ |
| 5．其他酒 10％ | 下的 |
| 6．酒精 5％ | 2．越野车（四 5％ |
| 三、化妆品 包括成套 30％ | 轮驱动） |
| 化妆品 | 气缸容 |
----------------------------------------------------------------------------------------------------------------------------------
续表
----------------------------------------------------------------------------------------------------------------------------------
| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 四、护肤护发 17％ | 量在2400 |
| 品 | 毫升 |
| 五、贵重首饰 包括各种 10％ | 以上的 |
| 及珠宝玉 金、银、 | （含2400 |
| 石 珠宝首饰 | 毫升） |
| 及珠宝玉 | 气缸容量 3％ |
| 石 | 在2400 |
| 六、鞭炮、焰 15％ | 毫升以 |
| 火 | 以的 |
| 七、汽油 升 0．2元 | 3．小客车 22座以 |
| 八、柴油 升 0．1元 | （面包车） 下 |
| 九、汽车轮胎 10％ | 气缸容量 5％ |
| 十、摩托车 10％ | 在2000 |
| 十一、小汽车 | 毫升以 |
| 1．小轿车 | 上的 |
| 气缸容量 8％ | （含 |
| （排气量 | 2000 |
| ，下同） | 毫升） |
| 在2200 | 气缸容量 3％ |
| 毫升以 | 在2000 |
| 上的（含 | 毫升以 |
| 2200 | 下的 |
----------------------------------------------------------------------------------------------------------------------------------

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONCONSUMPTION TAX

(State Council: 13 December 1993)

Whole Doc.
Article 1
All units and individuals engaged in the production, subcontracting
for processing or the importation of consumer goods prescribed by these
Regulations (hereinafter referred to as 'taxable consumer goods') within
the territory of the People's Republic of China are taxpayers of
Consumption Tax (hereinafter referred to as 'taxpayers') and shall pay
Consumption Tax in accordance with these Regulations.
Article 2
The taxable items, tax rates (tax amounts) of Consumption Tax shall
be determined in accordance with the Tax Rates (Tax Amounts) Table> attached to these Regulations.
Any adjustments to the Consumption Tax taxable items, tax rates (tax
amounts) shall be determined by the State Council.
Article 3
For taxpayers dealing in taxable consumer goods with different tax
rates, the sales amounts and sales volumes for the taxable consumer goods
shall be accounted for separately. If the sales amounts and sales volumes
have not been accounted for separately or if the taxable consumer goods
with different tax rates are combined into a whole set of consumer goods
for sales, the higher tax rate shall apply.
Article 4
Taxable consumer goods produced by the taxpayer shall be subject to
tax upon sales. For self-produced taxable consumer goods for the
taxpayer's own use in the continuous production of taxable consumer goods,
no tax shall be assessed; tax shall be assessed when the goods are
transferred for other use.
For taxable consumer goods sub-contracted for processing, the tax
shall be collected and paid by the sub-contractor upon delivery to the
contractor. For taxable consumer goods, sub-contracted for processing used
by the contractor for the continuous production of taxable consumer goods,
the tax paid can be credited in accordance with the regulations.
Imported taxable consumer goods shall be subject to tax upon import
declaration.
Article 5
The computation of tax payable for Consumption Tax shall follow
either the rate on value or the amount on volume method. The formulas for
computing the tax payable are as follows:
The tax payable computed under the rate on value method
= Sales amount x Tax rate.
The tax payable computed under the amount on volume method
= Sales volume x Tax amount per unit.
For taxable consumer goods sold by taxpayers where the sales amounts
are computed in foreign currencies, the taxable amounts shall be converted
into Renminbi according to the exchange rates prevailing in the foreign
exchange market.
Article 6
The "sales amount" as stipulated in Article 5 of these Regulations
shall be the total consideration and other charges receivable from the
buyer for the taxable consumer goods sold by the taxpayer.
Article 7
Self-produced taxable consumer goods for the taxpayer's own use that
shall be subject to tax in accordance with the stipulations of the first
paragraph in Article 4 of these Regulations shall be assessed according to
the selling price of similar consumer goods produced by the taxpayer. If
the selling price of similar consumer goods is not available, the tax
shall be assessed according to the composite assessable value. The
formula for computing the composite assessable value is as follows:
(Cost + profit)
Composite assessable value = --------------------------
(1-Consumption Tax rate)
Article 8
Taxable consumer goods sub-contracted for processing shall be
assessed according to the selling price of similar consumer goods of the
sub-contractor. If the selling price of similar consumer goods is not
available, the tax shall be assessed according to the composite assessable
value. The formula for computing the composite assessable value is as
follows:
(Cost of material + Processing fee)
Composite assessable value = -------------------------------------
(1 - Consumption Tax rate)
Article 9
Imported taxable consumer goods which adopt the rate on value method
in computing the tax payable shall be assessed according to the composite
assessable value. The formula for computing the composite assessable value
is as follows:
customs dutiable value + Customs Duty
Composite assessable value = --------------------------------------
(1 - Consumption Tax rate)
Article 10
Where the taxable value of the taxable consumer goods of the taxpayer
is obviously low and without proper justification, the taxable value shall
be determined by the competent tax authorities.
Article 11
For taxpayers exporting taxable consumer goods, the Consumption Tax
shall be exempt, except as otherwise determined by the State Council. The
measures for exemption of exported taxable consumer goods shall be
regulated by the State Administration for Taxation.
Article 12
Consumption Tax shall be collected by the tax authorities.
Consumption Tax on the importation of taxable consumer goods shall be
collected by the customs office on behalf of the tax authorities.
Consumption Tax on taxable consumer goods brought or mailed into
China by individuals shall be levied together with Customs Duty. The
detailed measures shall be formulated by the Tariff Policy Committee of
the State Council together with the relevant departments.
Article 13
Taxpayers selling taxable consumer goods and self-producing taxable
consumer goods for their own use, except otherwise as determined by the
State, shall report and pay tax to the local competent tax authorities
governing the taxpayers.
For taxable consumer goods sub-contracted for processing, the
Consumption Tax due shall be paid to the local competent tax authorities
where the sub-contractors are located.
For imported taxable consumer goods, the tax shall be reported and
paid by the importers or their agents to the customs offices where the
imports are declared.
Article 14
The Consumption Tax assessable period shall be one day, three days,
five days, ten days, fifteen days or one month. The actual assessable
periods of the taxpayers shall be separately determined by the competent
tax authorities according to the magnitude of the tax payable of the
taxpayers; tax that cannot be assessed in regular periods can be assessed
on a transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period, and a monthly return shall be filed with any balance of
tax due settled within ten days from the first day of the following month.
Article 15
Taxpayers importing taxable consumer goods shall pay tax within seven
days after the completion and issuance of the tax payment certificates by
the customs office.
Article 16
The collection and administration of Consumption Tax shall be
conducted in accordance with the relevant regulations of the (Law of the
People's Republic of China on Tax Collection an Administration) and these
Regulations.
Article 17
The collection of Consumption Tax from foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutions of the Standing Committee of the National People's Congress.
Article 18
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 19
These Regulations shall come into effect from January 1, 1994. The
relevant regulations of the State Council regarding the collection of
Consumption Tax prior to the promulgation of these Regulations shall be
repealed on the same date.

CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE

------------------------------------------------------------------------
Taxable Items Scope of charge Tax Unit Tax Rate/Amount
------------------------------------------------------------------------
I. Tobacco
1. Grade A cigarettes Including Imported 45%
cigarettes
2. Grade B cigarettes 40%
3. Cigars 40%
4. Cut tobacco 30%
II. Alcoholic drinks and
alcohol
1. White spirits made from
cereal 25%
2. White spirits made from 15%
potatoes
3. Yellow spirits ton 240 yuan
4. Beer ton 220 yuan
5. Other alcoholic drinks 10%
6. Alcohol 5%
III. Cosmetics Including cosmetics sets 30%
IV. Skin-care and hair-care
products 17%
V. Precious jewelry and Including all kinds of
precious jade and gold, silver, jewelry, and 10%
stones precious stone ornaments
VI. Firecrackers and fire-works 15%
VII. Gasoline litre 0.2 yuan
VIII. Diesel oil litre 0.1 yuan
IX. Motor vehicle tyres 10%
X. Motorcycles

XI. Motor cars 8%
1. Those with a cylinder 8%
capacity (i. e. emission
capacity) of more than
2200ml (including
2200ml)
Those with a cylinder 5%
capacity of between
1000-2200ml
(including 1000ml)
Those with a cylinder 3%
capacity of less than
1000ml
2. Cross-country vehicles
(four-wheel drive)
Those with a cylinder 5%
capacity of more than
2400ml (including
2400ml)
Those with a cylinder 3%
capacity of less than
2400ml
3. Minibuses and vans less than 22 seats
Those with a cylinder
capacity of more than 5%
2000ml (including
2000ml)
Those with a cylinder 3%
capacity of less than
2000ml
------------------------------------------------------------------------