教育专项贷款暂行管理办法
国家教委
教育专项贷款暂行管理办法
国家教委
第一条 为管好、用好教育专项贷款，支持职业学校校办产业发展，实施燎原计划，促进教育事业的改革和发展，特制定本暂行办法。
第二条 教育专项贷款主要用于支持教育部门管理的职业学校、实施燎原计划的中小学校所办的实验实习基地和每年向学校上交利润不低于30％的校办产业。
第三条 教育专项贷款由国家工商银行承办。贷款期限一般为一年；利率按中国人民银行规定的流动资金贷款利率执行。
第四条 申请教育专项贷款的单位应具备以下条件：
（一）申请贷款的用向必须符合国家发展职业教育和实施燎原计划的方针、政策，符合国家有关产业政策和金融方面的规定；
（二）必须是经工商行政管理机关（或主管机关）核准登记的企（事）业法人；
（三）经营状况良好，具有较强的经济实力，有按期还本付息的能力；
（四）申请贷款的企业总资产额需在1000万元以上；
（五）实行独立经济核算，有健全的财务制度、帐目和报表；
（六）在工商银行开设基本帐户；
（七）具有占项目总投资额30％以上的自筹资金；
（八）具备项目实施的基础设施和生产条件；
（九）原有到期贷款的本金、利息已按期清还；
（十）必须有符合规定条件的贷款抵押物、质物或保证人。
第五条 贷款的申请和审批程序：
（一）教育专项贷款原则上按照现行管理体制自下而上申报，学校申报需提交《教育专项贷款申报表》和加盖申报单位公章的近期资产负债表和损益表。
各省、自治区、直辖市（含计划单列市）教委（厅）负责对学校所申报的材料进行审核、筛选、汇总后一式五份报送国家教委职教司、燎原计划办公室和财务司。
（二）国家教委职教司和燎原办会同财务司提出贷款预分方案，并列出备选项目单，由国家教委财务司报国家工商银行审定贷款项目及额度。
（三）国家工商银行经征求各地分行审核意见后，下达项目贷款计划；同时，国家教委财务司将工商银行确定的贷款项目及额度通知各省（市、区）教委。
第六条 贷款的管理：
（一）国家教委的职责是：负责归口管理贷款，制定管理办法，并提出年度项目贷款总体方案；与中国人民银行和工商银行联系、协调，按规定审核项目，监督贷款执行情况，定期组织项目检查，总结贷款工作经验等。
（二）省级教育行政部门的职责是：
1、负责组织申请贷款的学校学习有关贷款业务，认真论证项目，实事求是地填报有关资料，并建立贷款工作档案。
2、对所申报的贷款项目，根据贷款的要求，严格审查把关，保证教育专项贷款项目的申报质量。
3、主动加强与工商银行地方分行配合，做好与当地银行的协调工作。
4、组织检查项目执行情况。
5、制定省级以下教育行政部门对贷款项目的职责。
（三）工商银行的职责是：
1、负责落实贷款提保或抵押，审查发放贷款项目，并与项目单位签定贷款合同，按期收取利息和本金。
2、承担贷款风险。如贷款出现挪用或不能按期还本付息，工商银行将根据有关规定进行处理。
第七条 各级教育行政部门、各项目单位要严格遵守金融纪律，不准挪用教育专项贷款炒卖房地产、股票、外汇，不准用于社会集资，也不准将贷款作为投资或股本金。
第八条 除工商银行按规定收取贷款利息外，任何部门和单位都不得以安排贷款为由，收取任何费用。
第九条 本办法自发布之日起施行。
第十条 本办法由国家教委财务司负责解释。
1996年10月22日
关于出口产品退税几个具体问题的补充规定(附英文)
国家税务局
关于出口产品退税几个具体问题的补充规定(附英文)
1989年6月15日，国家税务局
为了正确贯彻出口产品退税政策，针对目前执行中存在的问题，对出口退税若干具体规定作如下补充：
一、对国家禁止出口的产品，如有出口，不予退税。
二、进料加工复出口产品按以下规定计算退税：
（一）对加工复出口属于增值税征税范围的产品，在计算退税时，应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
（二）对加工复出口属于产品税征税范围并按综合退税率退税的产品，在计算退税时，应扣除进口料、件在进口环节已减免的税款；对属于产品税征税范围而按产品税税率退税的产品。在计算退税时，对其所用进口料、件已减免的税款不作扣除。
（三）计算扣除已减免进口料、件税款的公式如下：
扣除税款＝（进口料、件的到岸价×外汇人民币牌价＋实纳关税＋实纳产品税或增值税＋口岸费用）×进口料、件的产品税适用税率或增值税的扣除税率－进口环节实纳产品税、增值税
（四）进料加工复出口产品所用进口料、件的减免税金额，原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大，生产周期长，一次扣除确有困难的，经主管出口退税的税务机关批准，可根据实际情况，在退税时分期扣除。
（五）对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的，在计算退税时，应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品，各地应当按照产品的实际税负核定退税率，据以计算退税。外贸企业提供不了有关资料或者实际税负不清的，按照不高于5％的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用，不予退税。
五、对工贸与外贸企业互相委托出口的产品，在申报退税时，必须提供“代理出口产品证明”；对委托两个以上企业共同办理出口代理业务的，受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章，方可据以办理退税。
六、对于代理出口的产品，应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务，如明确规定将税款退给代理者的，可退税给代理方，委托方不得办理退税。
七、两个以上企业联营出口的产品，由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的，在申请退税时必须提供生产企业开具的发票；从外贸系统内部调拨产品出口的，每个调拨环节都必须在调拨单上分别列明进货原价和费用；税务机关可以根据外贸公司（包括工贸公司）提供的上述凭证，确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的，凡提供不出生产企业发票的，一律按不低于15％的费用扣除率计算退税；对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的，主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税，其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时，出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的，可用信函等形式向生产企业所在地的税务机关进行调查，有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更，其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的，以本规定为准。
ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS
(Promulgated on June 15, 1989, No 269)
Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.
