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
最高人民法院 最高检察院 等


最高人民法院 最高人民检察院 公安部关于清理在押的死缓罪犯的联合通知
最高人民法院、最高检察院、公安部



各省、市、自治区高级人民法院、检察院、公安厅（局）：
根据青海、陕西、黑龙江、贵州、广西、内蒙古、河北等7个省和自治区检察院的报告，判处死刑缓期二年执行的罪犯，逾期没有处理的数量很大。（中略）造成这种情况的原因，主要的是：一、有些劳改管理部门和监狱从1958年以来对生产抓的多，对执行政策注意不够，认为死
缓罪犯即令减刑，也是无期徒刑，早一天晚一天没有关系；二、犯人调动频繁，制度不严，手续不清，档案不全，犯人刑期何时期满也不清楚；三、由于法院与劳改机关和监狱无领导关系，平时对死缓犯人的刑期没有检查，等等。这种情况，不仅反映了政法机关对执行党和国家的政策、法
律表现了极不认真和极不严肃的态度，而且也影响了对罪犯的改造。现在应当迅速改变这种状况，为此决定：
一、各地劳改机关和监狱，应当对现在关押的判处死刑缓期二年执行的罪犯，全部彻底地进行一次清理，凡死缓罪犯缓期二年的期限已满，确有悔改表现的，监所、劳改队应根据其悔改程度分别提出减刑意见，对表现一般的可减为无期徒刑，个别特殊表现好的，也可以减为十五年徒刑
，报送本省（市、自治区）公安厅（局）审查。公安厅（局）审查同意后，分别提请各该罪犯原判法院所在的省、市、自治区高级人民法院审查，并依法作出裁定，然后交监所或劳改队执行。
二、凡死缓罪犯减为有期徒刑时，其有期徒刑的刑期，应从减刑确定之日起计算。缓期二年执行期满后至减刑确定前关押的日数应计算在新的刑期以内。
凡原判死缓以后减为无期徒刑，现在又减为有期徒刑时，其有期徒刑的刑期，应自判决有期徒刑之日起计算。判决有期徒刑以前的关押日数，不得计算在新刑期以内。
三、为了切实按期对死缓罪犯进行处理，今后各高级人民法院应经常对在劳改机关和监狱关押的死缓罪犯进行了解，凡死缓二年期满的，应及时通知罪犯所在地区的公安厅（局），以便转知有关劳改机关和监狱。劳改机关和监狱对判处死缓的罪犯，在死缓二年期满后，应根据罪犯的表
现主动及时提出处理意见，报本省公安厅（局）审查，不要拖延。
各级人民检察院对按期处理死缓罪犯的情况，应经常进行检查，发现问题，及时向有关部门反映。
四、今后各地人民法院向劳改机关和监狱移送犯人时，必须附送判决书、执行书，没有这些文件，劳改机关和监狱应及时提出意见要求补送。监狱如果发现这些文件的记载和实际情况不符或不完备的时候，应当及时退交有关法院说明或者补充。
五、对这一清理工作应迅速进行，越快越好。你们应根据本省（市、自治区）的实际情况，共同协商统一作出安排下达执行，并在清理工作结束以后分别报告我们。



1962年7月26日