关于印发《福建省属单位引进高层次紧缺人才住房补助发放暂行办法》的通知
福建省人事厅 福建省建设厅 福建省财政厅等
关于印发《福建省属单位引进高层次紧缺人才住房补助发放暂行办法》的通知
闽政管综〔2006〕183号
省属各单位：
为贯彻落实《中共福建省委、福建省人民欢府关于引进高层次人才和青年专业人才的若干规定》（闽委发〔2000〕10号）、《中共福建省委、福建省人民政府贯彻落实<中共中央、国务院关于进一步加强人才工作的决定>的实施意见》（闽委发〔2004〕11号）精神，我们制定了《福建省属单位引进高层次紧缺人才住房补助发放暂行办法》，现予印发，请认真贯彻执行。
中共福建省委组织部
福建省建设厅
福建省人事厅
福建省财政厅
福建省人民政府机关事务管理局
二○○六年十一月三日
福建省属单位引进高层次紧缺人才
住房补助发放哲行办法
根据《中共福建省委、福建省人民欢府关于引进高层次人才和青年专业人才的若干规定》（闽委发〔2000〕10号）、《中共福建省委、福建省人民欢府贯彻落实<中共中央、国务院关于进一步加强人才工作的决定>的实施意见》（闽委发〔2004〕11号）和《福建省人民政府办公厅关于引进高层次人才和青年专业人才有关住房问题的通知》（闽政办(2000) 211号）精神，现就省属单位引进高层次紧缺人才住房补助的发效问题，制定本暂行办法。
第一章 发放对象
第一条 根据闽委发〔2000〕10号文件，经省人事厅确认的由省外、海外引进到省属单位工作的具有高级职称或博士学位，在学术、技术领域具有较高造诣和较突出成果的高层次
人才。
第二条 报据闽委发〔2004〕11号文件和福建省年度紧缺急需人才引进指导目录，经省人事厅确认的由省外、海外引进的紧缺急需人才。
第二章 发放标准和资金渠道
第三条 省属事业单位引进人才的住房补助资全，省财政补助标准为：具有博士学位或用人单位聘任为副高级专业技术职务的人员为7万元；用人单位聘任为正高级专业技术职务的人员为9万元；来闽工作的两院院士为20万元。用人单位补助部分按此标准执行。
省属国有企业、企业化管理和自收自支事业单位引进人才的住房补助资金，由用人单位自行负担。
第三章 发放办法
第四条 引进的人才凭省人事厅的引进人才批复和《福建省属单位引进高层次紧缺人才住房补助申该表》申请住房补助。
第五条 住房补助从引进当年起，每年发放一次，五年内发放完毕。本文下发之前引进的符合条件人员，引进时间满五年的，一次性补发；引进时间不满五年的，接引进年度一次性补发。
第六条 根据闽委办〔2005〕82号文件精神，住房补助款列入省政府机关事务管理局部门预算，经财政部门审核后，由省政府机关事务管理局发放。
第四章 其它
第七条 各设区市人民政府引进人才的住房补助款发放办法由各设区市人民政府研究制定。
第八条 本暂行办法自发布之日起实施。
附件：福建省属单位引进高层次紧缺人才住房补助申领表
附件：
福建省属单位引进高层次紧缺
人才住房补助申领表
填报单位：
审领人姓名
学位
职称
身份证号码
引进时间
联系电话
用人单位意见
年 月 日
用人单位省级主管部门意见
年 月 日
省机关事务管理局意见
年 月 日
此表格一式四份，省财政厅、省直房改办、引进单位、引进人才本人各存一份。
国务院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有关问题的通知(附英文)
国务院
国务院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有关问题的通知(附英文)
国发[1994]10号
1994年2月22日，国务院
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
根据第八届全国人民代表大会常务委员会第五次会议审议通过的《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》(以下简称《决定》)，现对外商投资企业和外国企业适用税种等有关问题通知如下：
一、关于外商投资企业和外国企业适用税种问题
根据《决定》的规定，外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》外，还应适用以下暂行条例：
(一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》；
(二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》；
(三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》；
(四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》；
(五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》；
(六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》；
(七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。
在税制改革中，国务院还将陆续修订和制定新的税收暂行条例，外商投资企业和外国企业应相应依照有关条例规定执行。
二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处理问题
(一)1993年12月31日前已批准设立的外商投资企业，由于改征增值税、消费税、营业税增加税负的，由企业提出申请，税务机关审核批准，在已批准的经营期限内，准予退还因税负增加而多缴纳的税款，但最长不得超过5年；没有经营期限的，经企业申请，税务机关批准，在最长不超过5年的期限内，退还上述多缴纳的税款。
(二)外商投资企业既缴纳增值税，又缴纳消费税的，所缴税款超过原税负的部分，按所缴增值税和消费税的比例，分别退还增值税和消费税。
(三)外商投资企业生产的产品直接出口或销售给出口企业出口的，按照《中华人民共和国增值税暂行条例》的规定，凭出口报关单和已纳税凭证，一次办理退税。
(四)外商投资企业因税负增加而申请的退税，原则上在年终后一次办理；对税负增加较多的，可按季申请预退，年度终了后清算。
(五)增值税、消费税的退税事宜由国家税务局系统负责办理，各级国库要认真审核，严格把关。退税数额的计算、退税的申请及批准程序等，由国家税务总局另行制定。
(六)营业税的退税问题，由省、自治区、直辖市人民政府规定。
三、关于中外合作开采石油资源的税收问题
中外合作油(气)田开采的原油、天然气按实物征收增值税，征收率为5%，并按现行规定征收矿区使用费，暂不征收资源税。在计征增值税时，不抵扣进项税额。原油、天然气出口时不予退税。
中国海洋石油总公司海上自营油田比照上述规定执行。
本通知自1994年1月1日起施行。
CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX, CONSUMPTION TAX AND BUSINESS TAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(State Council: 22 February 1994, Coded Guo Fa [1994] No. 10)
Whole Doc.
To People's Governments of Various Provinces, Autonomous Regions and
Municipalities, Various Ministries and Commissions, and organizations
directly under the State Council:
In line with the Decision on the Provisional Regulations Concerning
Taxation Including Value-Added Tax, Consumption Tax and Business Tax
Applicable to enterprise with foreign investment and Foreign Enterprises
(hereinafter referred to as Decision) examined and approved by the Fifth
Session of the Standing Committee of the Eighth National People's Congress
(NPC), we hereby notify you of the following questions related to tax
categories applicable to enterprise with foreign investment and foreign
enterprises:
I. Questions Concerning Tax Categories Applicable to Enterprise with
Foreign Investment and Foreign Enterprises
In accordance with the stipulations of the Decision, in addition to
the Provisional Regulations On Value-Added Tax of the People's Republic of
China, the Provisional Regulations on Consumption Tax of the People's
Republic of China, the Provisional Regulations On Business Tax of the
People's Republic of China and the Income Tax Law of the People's Republic
of China for Enterprise with Foreign Investment and Foreign Enterprises
which are applicable to enterprise with foreign investment and foreign
enterprises, the following provisional regulations are also applicable to
them:
(I) The Provisional Regulation On Land Value-Added Tax of the
People's Republic of China published by the State Council on December 13,
1993;
(II) The Provisional Regulations On Resources Tax of the People's
Republic of China published by the State Council on December 25, 1993;
(III) The Provisional Regulations On Stamp Duty of the People's
Republic of China published by the State Council on August 6, 1988;
(IV) The Provisional Regulations On Animal Slaughter Tax published by
the Government Administration Council of the Central People's Government
on December 19, 1950;
(V) The Provisional Regulations On Urban Real Estate Tax published by
the Government Administration Council of the Central People's Government
on August 8, 1951;
(VI) The Provisional Regulations On Vehicle and Shipping License Fees
published by the Government Administration Council of the Central People's
Government on September 13, 1951;
(VII) The Provisional Regulations on Contract Tax published by the
Government Administration Council of the Central People's Government on
April 3, 1950.
During the tax system reform, the State Council will continue to
revise and formulate new interim regulations on taxation, enterprise with
foreign investment and foreign enterprises should appropriately implement
the stipulations according to relevant regulations.
II. Questions Concerning the Handling of Increased Tax Burdens on
Enterprise with Foreign Investment Following Changeover to the Collection
of Value-Added Tax, Consumption Tax and Business Tax
(I) Enterprise with foreign investment set up with approval before
December 31, 1993, which have increased tax burdens due to changeover to
the collection of value-added tax, consumption tax and business tax, may
themselves file an application, following examination and approval by the
tax authorities, the extra tax paid as a result of increased tax burdens
may be refunded within the approved period of operation, but the longest
time limit should not exceed five years; enterprises without a time limit
of operation my file an application, following approval from the tax
authorities, the above-mentioned extra tax paid may be refunded within the
period no longer than five years.
(II) Enterprise with foreign investment, which pay both value- added
tax and consumption tax, will have the value-added tax and consumption tax
respectively refunded for the part of taxes that exceed the original tax
burden, in accordance with the proportions of value-added tax and
consumption paid.
(III) Enterprise with foreign investment which directly export or
export through export-oriented enterprises to which they sell their
products shall perform the procedures for lump-sum refunding in accordance
with the stipulations of the Provisional Regulations On Value-Added Tax of
the People's Republic of China and by their export bill of entry and
evidence of tax payments.
(IV) AN enterprise with foreign investment which applies for tax
reimbursement because of increased tax burden may, in principle, perform
the procedures lump sum after year end; those who have more increased tax
burden may apply for reimbursement in advance on a quarterly basis, the
account can be cleared after year end.
(V) Departments under the State Administration of Taxation are
responsible for handling the matter of the reimbursement of value- added
tax and consumption tax, state treasury at all levels should make careful
examination and verification to ensure that refunding is done according to
prescribed regulations. The State Administration of Taxation is
responsible for separately lay down stipulations concerning the
calculation of the amount of tax refunded, the application for refund of
duty and the procedures for approval.
(VI) The people's governments of various provinces, autonomous
regions and municipalities are responsible to lay down stipulations
concerning the reimbursement of business tax.
Questions Concerning Taxation Related to Sino-Foreign Cooperative
Exploitation of Oil Resources.
Value-added tax shall be levied in kind at a 5 percent rate on the
crude oil and natural gas jointly exploited from the oil (gas) fields by
China and foreign companies, and mining area use fees shall be charged in
accordance with current stipulations, resource tax is not collected for
the time being. While calculating and levying value-added tax, the tax
amount of receipts will not be deducted, no tax will be refunded for the
export of crude oil and natural gas.
The offshore self-managed oilfields of the China Offshore Oil
Corporation shall implement the Circular in accordance with the
above-mentioned stipulations.
This Circular goes into effect from January 1, 1994.
