国家税务总局


关于外商投资企业出口货物有关政策问题的函(附英文)
国家税务总局



江苏省国家税务局：
近接江苏省常州市“远东”、“丰田”等10家外商投资企业给刘仲藜局长写信，反映由于外商投资企业出口货物不予退税，给企业带来一系列困难，乃至出现亏损，要求尽快兑现出口退税政策。类似的意见，其他地方也时有反映。对此，特作如下解释，请分别用口头方式向有关企业
做好工作。
关于外商投资企业出口货物的税收问题，财政部、国家税务总局已于1994年8月25日（94）财税字第058号通知作了明确规定。其主要内容是：外商投资企业生产的货物直接出口的，除另有规定外，免征增值税、消费税；销售给国内出口企业或委托国内出口企业代理出口的
，一律视同内销，照章征收增值税、消费税；直接出口的货物中，购买国内原材料所负担的进项税额不予退税。上述规定是根据公平税负以利于各类企业平等竞争和保持税收政策的连续性、稳定性的原则确定的。具体地说，对外商投资企业出口货物继续维持原来免税的政策是统盘考虑了外
商投资企业与国内企业的综合税负水平，为有利于逐步实现税负大体平衡而确定的。
当前和今后一段时期内，外商投资企业享受着多方面的税收优惠政策，其税收负担远远低于国内同类企业。
第一，今年1月1日开始，我国税收制度实行了重大改革。新税制实施后，外商投资企业与国内企业执行统一的流转税制，各行业或产品的税收负担进一步趋于合理。但为了照顾外商投资企业不致因税制改革而增加税收负担，以保持政策的连续性，全国人大常委会于1993年12月
29日通过决定，对外商投资企业因执行新流转税制而增加的税收负担，在5年内对多缴纳的部分予以返还。从而使外商投资企业的税负在规定的期限内仍维持在较低的水平。
第二，今年税制改革后，外商投资企业继续执行1991年4月全国人民代表大会通过的《中华人民共和国外商投资企业和外国企业所得税法》。依照该法的规定，外商投资企业缴纳所得税享有若干优于内资企业的优惠政策，税负水平大大低于内资企业。
第三，根据国家的有关规定，外商投资企业进口货物，在执行工商统一税时享受的一些特殊优惠政策，实行新税制后仍继续保留。
从上述各点可以看出，国家对外商投资企业在税收上给予的优惠是充分的，与国内企业相比，税收负担显然是低的。公平税负应就总体负担而言，不应只看某一环节税负的轻重。至于对外商投资企业出口货物继续实行免税政策而不实行退税政策，正是考虑了上述情况，贯彻了既要继续
保留原有的合理的税收优惠政策，又要有利于逐步实现各类企业税负大体平衡的原则。我们认为，这样做，对于逐步统一国家税收政策，促进各类企业平等竞争，进而促进市场经济的发展都是有利的。

LETTER ON POLICY QUESTION RELATED TO EXPORT GOODS OF ENTERPRISEWITH FOREIGN INVESTMENT

(State Administration of Taxation: 12 October 1994 Coded Guo ShuiHan Fa [1994] No. 558)

Whole Doc.

To Jiangsu Provincial State Tax Bureau:
We have recently acknowledged the receipt of letters written to
Director Liu Zhongli by Far East, Toyotas and eight other enterprise with
foreign investment in Changzhou City, Jiangsu Province, saying that
because the export goods of enterprise with foreign investment are not
given tax reimbursement, these enterprises have faced a series of
difficulties and have even suffered losses, demanding that the export tax
reimbursement policy be materialized as quickly as possible. Similar
opinions have been heard from other localities. Regarding this, we hereby
specially make the following explanations, please do proper work with
related enterprises respectively by the verbal method.
With regard to the question of taxation related to the export goods
of enterprise with foreign investment, the Ministry of Finance and the
State Administration of Taxation had made explicit stipulations in the
August 25, 1994 Circular Coded Cai Shui Zi (94) No. 058. Its main contents
are: The goods produced by enterprise with foreign investment which are
exported directly are, except otherwise there are separate stipulations,
exempt from value-added tax and consumption tax; goods sold to domestic
export-oriented enterprises or entrusted to domestic export-oriented
enterprises with exporting shall all be regarded as goods for internal
sales, and value-added tax and consumption tax shall be levied on them;
among the goods for direct export, the amount of tax borne for the
purchase of domestic raw and semi-finished materials shall not be
refunded. The above-mentioned stipulations are set down in line with the
principle of introducing fair burden to facilitate equal competition among
various types of enterprises and maintaining the continuity and stability
of the taxation policy. Specifically, maintaining the original tax
exemption policy toward the export goods of enterprise with foreign
investment is based on an overall consideration of the comprehensive level
of tax burden on enterprise with foreign investment and domestic
enterprises, it is so determined in order to facilitate a gradual
achievement of a rough balance of tax burden.
At present and for a period of time to come, enterprise with foreign
investment are enjoying preferential tax policy in many aspects, their tax
burden is much lower than that for similar domestic enterprises.

Firstly, from January 1 of this year, China introduced major reform
of its tax system. After implementation of the new tax system, a unified
turnover tax system was carried out among enterprise with foreign
investment and domestic enterprises, the tax burden on various trades or
products has become more rational. However: to ensure that tax burden on
enterprise with foreign investment will not increase as a result of tax
system reform, so as to maintain the continuity of policy, the Standing
Committee of the National people's Congress on December 29, 1993 passed a
decision that the increased tax burden on enterprise with foreign
investment due to implementation of the new turnover tax system and that
the part of extra tax payment shall be returned within five years, thereby
enabling the tax burden on enterprise with foreign investment to remain at
a relatively low level within the prescribed period.

Secondly, after the launch of tax system reform this year, enterprise
with foreign investment have continued to implement the Income Tax Law of
the People's Republic of China on enterprise with foreign investment and
Foreign Enterprises adopted by the National People's Congress in April
1991. In accordance with the stipulations of the law, enterprise with
foreign investment enjoy a number of preferential policies superior to
those for Chinese- funded enterprises in terms of income tax payment, the
level of their tax burden is much lower than that of domestically funded
enterprises.

Thirdly, in accordance with related stipulations of the state, some
special preferential policies, enjoyed by enterprise with foreign
investment for their import goods during the time when consolidated
industrial and commercial tax was being implemented, continue to be in
force.
From the above-mentioned points it can be seen that the state grants
fully preferential taxation treatment to enterprise with foreign
investment and their tax burden is obviously lower than that for domestic
enterprises. Fair tax burden refers to tax burden in general, one should
not see the weight of tax burden of only one certain link. The reason why
the tax exemption policy, rather than the tax reimbursement policy, is
implemented for enterprise with foreign investment in relation to their
export goods is that the above-mentioned situation has taken into
consideration and the principle of both maintaining the original rational
preferential taxation policy and facilitating the gradual realization of a
rough balance of tax burden on various types of enterprises. We believe
that doing so is beneficial to gradually unifying the state's taxation
policy, promoting equal competition among various types of enterprises and
proceeding to boost the development of the market economy.



1994年10月12日
从法律视角逐条分析跟单信用证统一惯例（UCP600）--第2条

居松南


　　跟单信用证统一惯例已经实施多年，成为世界范围内最广为影响的国际惯例，被银行、贸易、航运、法律等领域所采纳。本系列文章结合笔者多年的金融和法律实践做逐条分析，希望对阅读者能有所裨益。

Article 2 Definitions
第二条 定义
For the purpose of these rules:
就本惯例而言：
Advising bank means the bank that advises the credit at the request of the issuing bank.
　　通知行意指应开证行要求通知信用证的银行。
　　惯例第二条就信用证相关当事方做出了相关定义。就通知行而言，承担的是基于通知行为的义务，通知行的权利义务在通知行条款中可做进一步阐释。

Applicant means the party on whose request the credit is issued.
　　申请人意指发出开立信用证申请的一方。
　　惯例对申请人做出了明确定义，即申请开立信用证的人。一般而言，信用证中最为重要的法律关系是开证行和受益人之间基于信用证产生的权利义务关系。但是申请人和开征银行之间的关系一般也应遵循统一惯例的规定。

Banking day means a day on which a bank is regularly open at the place at which an act 　subject to these rules is to be performed.
　　银行日意指银行在其营业地正常营业，按照本惯例行事的行为得以在银行履行的日子。

银行工作日

　　关于银行工作日，惯例也对工作日做出了明确规定和定义。从民法角度看，影响民事权利的期限、期间、诉讼时效等都和日期密切相关。从银行角度来看，银行接受单据、转递单据都有着工作日的限制，惯例否认了整个一天作为银行工作日的工作时间概念。从这一点上来说，银行承担义务的时间期限局限于银行惯有的工作时间，而非一整天。这样的时间规定也和诉讼程序法以及其他民事法当中规定的采用邮寄方式送达文书有着明显的不同。在诉讼程序法中和民事法当中，当事人送达文书可以采用邮寄的方式进行，发出邮寄文书的当日一般均是同当事人已经满足了在相应的时间内行使权利的要求。根据惯例，如果当事方发生因交付单据的时间产生的纠纷，当事人即应当证明相关单据是在银行惯有的工作日内交付银行的，这在实际法律纠纷的解决中是有现实意义的。

Beneficiary means the party in whose favour a credit is issued.
　　受益人意指信用证中受益的一方。

受益人

　　受益人是信用证法律关系中的权利享有人，一般为出口合同关系下的卖方。受益人的相关权利义务将是惯例中内容最多的部分，惯例后半部分将重点阐释。

Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice.
　　相符提示意指与信用证中的条款及条件、本惯例中所适用的规定及国际标准银行实务相一致的提示。

相符提示

　　相符提示是统一惯例在600出版物中明确予以规定的内容。从该规定来看，相符的判断标准有三。其一为开立的信用证内容；其二为本惯例的规定；其三为国际间银行标准实务。
　　就信用证而言其必须符合的内容又可以分为两类，一类为单据条款，即信用证中规定的各类单据；第二类为非单据性的条款，诸如信用证的提示期限、提示地点、提示银行等等此类部分。包括受益人在内的当事方对信用证条款的违反将直接导致宣称单证不符。
　　就本惯例的规定来看，因为当事各方选择适用了统一惯例，在信用证内容没有约定的部分，但是统一惯例对此类内容做出了明确约定，则当事方应当遵守。比如，统一惯例就提单的形式、内容做出了明确规定，而信用证开证行一般只会笼统规定“清洁”“装船”提单，而不可能就具体内容做出阐释，统一惯例对此是强力的补充，这也正是统一惯例作用的重要体现，可以这样说，统一惯例之所以成为世界范围内最广泛使用的国际惯例，其对信用证单据及行为的具体规定对当事方有着最重要的规制作用。
就国际间银行标准实务而言，国际商会出台了ISBP。从法律意义上来看，该标准实务实际已经充当了UCP的补充惯例的角色。各国银行的历史习惯决定了处理银行业务上的差异，这些差异将直接导致适用统一惯例的冲突，该标准实务将成为处理信用证法律纠纷的重要法律渊源，应高度重视。

Confirmation means a definite undertaking of the confirming bank, in addition to that of the issuing bank, to honour or negotiate a complying presentation.
　　保兑意指保兑行在开证行之外对于相符提示做出兑付或议付的确定承诺。
　　该条款确立了保兑的定义，即开证行之外的保兑行就兑付信用证做出的单方承诺。就保兑行为的法律性质而言，各国法律规定不尽相同。我国民法并未就该类行为做出明确法律规定，可资引用的只有《民法通则》、《担保法》、以及《物权法》，保兑行为只能说类似于担保，而非担保，因为保兑不能完全满足从属性的根本特征。有人认为它是一种独立担保，独立担保在英美国家广为常见，而在中国尚无法律给予其明确法律地位。我国法律实践中，涉外法律关系是认同独立担保的地位的，但是非涉外法律关系中一般不承认存在独立担保地位的。
　　但是是否保兑行为不能得到我国法律认可呢。答案是否定的，基于信用证产生的法律关系是一种独特的信用证法律关系，我国法律实践均认可统一惯例的效力，故保兑行为是得到我国法律认可的。只要当事各方满足了保兑行为的要求，即可享有相应权利，承担相应义务。

Confirming bank means the bank that adds its confirmation to a credit upon the issuing bank’s authorization or request.
　　保兑行意指应开证行的授权或请求对信用证加具保兑的银行。