关于制止违规集资合作建房的通知
建设部 监察部 国土资源部
关于制止违规集资合作建房的通知
建住房[2006]196号
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
实行城镇住房制度改革后，为尽快改善城镇居民和一些行业职工住房紧张的状况，国家相继出台了一些政策，鼓励职工通过购买普通商品住房、经济适用住房（含集资合作建房），租赁住房等多种方式改善居住条件。但是，近年来，一些地区出现部分单位以集资合作建房名义，变相搞住房实物福利分配或商品房开发等问题。为维护住房制度改革成果、切实贯彻落实《国务院办公厅转发建设部等部们关于调整住房供应结构稳定住房价格意见的通知》（国办发[2006]37号）和《建设部、发展改革委、国土资源部、人民银行关于印发<经济适用住房管理办法>的通知）（建住房[2004]77号）等文件精神，经国务院同意，现就制止违规集资合作建房有关问题通知如下：
一、自本通知下发之日起，一律停止审批党政机关集资合作建房项目。严禁党政机关利用职权或其影响，以任何名义、任何方式搞集资合作建房，超标准为本单位职工牟取住房利益。
二、对已审批但未取得施工许可证的集资合作建房项目，房地产管理（房改）部门要会同有关部门重新审查，不符合《经济适用住房管理办法》和房改政策的，不得按集资合作建房项目开工建设。
三、已经开工建设的集资合作建房项目，房地产管理（房改）部门要会同有关部门重新审查项目供应对象、面积标准和集资款标准。对住房面积已经达到当地规定标准等不符合参加集资合作建房条件的职工，取消其资格。对虽然符合参加集资合作建房条件，但住房面积（以前已享受政府优惠政策的住房面积和新参加集资合作建房的面积合并计算）超过当地规定的，按照当地住房面积超标处理办法执行。对单位违规向职工提供集资建房补贴的，责令收回。
四、符合规定条件，经市、县人民政府批准进行集资合作建房的企业和单位，要严格执行《建设部、发展改革委、国土资源部、人民银行关于印发<经济适用住房管理办法>的通知》（建住房[2004]77号）和其他有关集资合作建房的规定。
五、集资合作建房必须符合土地利用总体规划和城市规划，列入当地本年度经济适用住房建设计划和年度土地利用计划，其建设标准、优惠政策、供应对象的审核等要严格按照经济适用住房的有关规定执行。建成的住房不得在经审核的供应对象之外销售。
六、各级监察机关要会同建设、国土等部门加强监督检查。对违反规定批准或实施集资合作建房的，要严肃追究有关责任人的责任。对利用职权及其影响，以“委托代建”、“定向开发” 等方式变相搞集资合作建房，超标准为本单位职工牟取住房利益的，要追究有关单位领导的责任。凡以集资合作建房名义搞商品房开发，对外销售集资合作建成的住房的，要没收非法所得，并从严处理有关责任人；构成犯罪的，移送司法机关追究刑事责任。
七、各省、自治区、直辖市人民政府可以根据本办法制订实施细则。
中华人民共和国建设部
中华人民共和国监察部
中华人民共和国国土资源部
二○○六年八月十四日
国家税务总局关于中外合作开采石油资源交纳增值税有关问题的通知(附英文)
国家税务总局
国家税务总局关于中外合作开采石油资源交纳增值税有关问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局，海洋石油税务管理局各分局：
根据国务院国发（1994）第10号《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》第三条的规定，现就中外合作油（气）田（以下简称合作油（气）田）开采原油，天然气征收增值税的有关问题通知如下：
一、合作油（气）田开采的原油、天然气按实物缴纳增值税，以该油（气）田开采的原油、天然气扣除了石油作业用油（气）量和损耗量之后的原油、天然气产量作为计税依据。
二、鉴于目前合作油（气）田开采的原油、天然气实行统一销售，其增值税暂按合作油（气）田每次用于销售的总量计算征税。计征的增值税原油、天然气实物随同合作油（气）田的原油、天然气一起销售。
三、增值税的原油、天然气实物，按实际销售额扣除其本身所发生的实际销售费用后入库。原油、天然气销售的定价方法，应事先报经主管税务机关审查。
四、合作油（气）田的原油、天然气按次纳税，每次销售款划入销售方银行帐户之日（最迟不得超过合同规定的付款期限最后一日）起五日内申报纳税（如最后一天为法定节、假日可按规定顺延）。逾期未办理申报纳税的，依据《中华人民共和国税收征收管理法》的有关规定处理。
五、合作油（气）田销售的原油、天然气按外汇结算销售额的，其销售额的人民币折合率可以选择销售发生的当天或当月一日的国家外汇牌价。选择确定后一年内不得变更。
六、增值税的申报缴纳事宜，由参与合作的中国石油公司负责办理。在办理纳税申报时，应同时附送本次原油、天然气的销售价格、销售费用、销售去向等明细资料。并按月或按季向主管税务机关报送合作油（气）田的产量、存量、分配量、销售量以及主管税务机关所需要的其它有关
资料。
七、合作油（气）田销售原油、天然气时，应按规定向购买方开具增值税专用发票。增值税专用发票的具体填开方法是：“价税合计栏”按含税销售额填写：“税额栏”按含税销售额乘以征收率5％计算出的税额填写；“金额栏”按价税合计数额减去税额后的余额填写；“数量栏”按
销售总量填写；“单价栏”按实际销售单价填写；“税率栏”不填。“税额栏”中所列税额为购买方的增值税进项扣除额。
八、中国海洋石油总公司海上自营油（气）田比照上述有关规定执行。
九、本通知自一九九四年一月一日起实行。
CIRCULAR ON THE QUESTION CONCERNING VALUE-ADDED TAX PAYMENT FORSINO-FOREIGN COOPERATIVE EXPLOITATION OF PETROLEUM RESOURCES
(State Administration of Taxation: 28 April 1994 Coded Guo Shui Fa[1994] No. 114)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, the tax bureaus of Shenyang, Changchun, Harbin, Nanjing, Wuhan,
Chengdu, Xian and Guangzhou and various sub-bureaus of the Offshore Oil
Tax Administration:
In accordance with the stipulations of Article 3 of the State Council
Circular On Questions Related to the Provisional Regulations Concerning
the Collection of Applicable Value-Added Tax, Consumption Tax and Business
Tax on Foreign-Funded Enterprises and Foreign Enterprises, we hereby issue
to you the following circular on questions concerning the levy of
value-added tax on Sino-foreign cooperative exploitation of crude oil and
natural gas in the oil-and gas-fields (hereinafter referred to as
cooperative oil-and gas-fields):
I. Value-added tax is paid in kind for the crude oil and natural gas
exploited from the cooperative oil-and gas-fields, the output of crude oil
and natural gas exploited from those oil-and gas-fields, after deducting
the amount of oil (gas) used for petroleum operation and the amount of
loss, shall be taken as the basis for calculating tax.
II. In view of the fact that unified sales of the crude oil and
natural gas exploited from the cooperative oil-(gas-) fields are adopted,
value-added tax is calculated temporarily in accordance with the total
amount used each time for sales by cooperative oil-(gas-) fields. The
crude oil and natural gas in kind on which value-added tax is calculated
and levied shall be sold together with the crude oil and natural gas from
the cooperative oil-(gas-) fields.
III. The crude oil and natural gas materials on which value- added
tax is levied shall be put in storage after deducting their own actual
sales expenses on the basis of the actual sales amount. The pricing
methods for the sales of crude oil and natural gas shall be reported in
advance to the competent tax authorities for examination.
IV. Tax shall be paid for the crude oil and natural gas of the
cooperative oil-(gas-) fields on the basis of an individual time, the
concerned party shall declare tax payment within five days (the time can
be postponed if the last day is a legal festival or holiday) from the day
on which the sales payments each time shall be included in the seller's
bank account (the latest time shall not go beyond the last day for payment
as set in the contract), for those who fail to declare tax payment by
exceeding the time limit, the matter shall be handled in accordance with
related stipulations of the Law of the People's Republic of China on the
Collection and Management of Tax.
V. If the sales amount is settled in Foreign exchange for the crude
oil and natural gas sold by the cooperative oil-(gas-) fields, the state
foreign exchange price quoted on the day of sales or the first day of the
current month may be chosen for the Renminbi conversion rate for the sales
amount, the rate, once set according to the listed price through selection
shall not be changed within one year.
VI. The China Oil Corp. participates in cooperation shall be
responsible for the matters concerning declaration of payment of
value-added tax. While declaring tax payment, the oil corporation shall
also send the detailed materials including the sales price, sales expenses
and the buyer of the current crude oil and natural gas. It shall also send
reports on the output, stock, distribution amount and sales amount of the
cooperative oil-(gas-) fields to the competent tax authorities on a
monthly or quarterly basis, as well as other related materials required by
competent tax authorities.
VII. While selling crude oil and natural gas, the cooperative
oil-(gas-) fields shall issue value-added tax special invoice to the
purchaser in accordance with regulations. The concrete method for issuing
value-added special invoice is: "The sales amount containing tax shall" be
filled in the "column of the combined total of price and tax"; the tax
amount worked out on the basis of the formula: the sales amount containing
tax x 5% tax rate shall be filled in the "column of tax amount"; the
balance of the total amount of price and tax-the tax amount shall be
filled in the "column of the sum of money"; the total sales volume shall
be filled in the "column of quantify"; the actual sales unit price shall
be filled in the "column of unit price"; the "column of tax rate" is to be
left vacant. The tax amount listed in the "column of tax amount" is the
amount to be deducted from the purchase item of the purchaser's
value-added tax.
VIII. The self-managed offshore oil-(gas-) fields of the China
Offshore Oil Corp. shall act in light of the above-mentioned related
regulations.
IX. This Circular goes into effect on January 1, 1994.
1994年4月28日
