国家税务总局


国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(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，海洋石油税务管理局各分局：
根据国务院的统一部署，各地相继出台住房制度改革的实施办法。现对外商投资企业（以下简称企业）及其中方雇员（以下简称个人）提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下：
一、对企业和个人按照国家或地方政府住房制度的有关规定提存各类住房补贴或住房公积金（包括自愿住房公积金）的税务处理。 （一）在未实行住房制度改革的地区，企业按照财政部门、劳动部门的原有规定提取的住房补贴，可作为计算企业当期应纳税所得额的扣除项目在当期成
本费用中列支。
（二）在已实行住房制度改革的地区，企业按照国家或地方政府规定的比例提存各类住房公积金时，凡企业在计征企业所得税前已按有关规定提存各类职工福利基金的，企业每年提存的该项职工福利基金支付除职工住房支出以外的其他规定用途支出后的帐面余额应转为住房公积金；帐
面无余额或帐面余额不足以结转当年应提存的住房公积金的，不足部分方可在计征所得税前作为当期成本、费用列支。
（三）企业和个人按照国家或地方政府规定的比例提取并向指定机构实际缴付的住房公积金，在计征个人所得税时可不计入个人当期工资、薪金收入。
二、企业和个人支用本通知第一条所指的住房补贴或住房公积金的税务处理
（一）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，应在已提存的该个人住房补贴或住房公积金中列支。 （二）个人领取已提存的住房公积金（包括企业提存部分和个人提存部分），应按实际领取数计入个人当期工资、薪金收入计算缴纳个人所得税。但个
人实际支付的各项住房支出（包括购建房支出和租房支出等），符合国家和地方政府规定的用途，并能提供有效合法的支付凭证，经主管税务机关审核，可从实际领取数中扣除，超过实际领取数的部分，不得从当期工资薪金收入中扣除。
三、企业和个人超出国家或地方政府规定的比例提存与支用各类住房补贴或住房公积金的税务处理
（一）企业超出国家或地方政府规定的比例自行提存的各类住房补贴或住房（补充）公积金，不得在企业当期成本、费用中列支。
（二）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，不足以在按国家或地方政府规定提存的该个人住房补贴或住房公积金中列支的部分，凡企业董事会决议由企业支付的，可依有效合法的支付凭证列入企业当期成本、费用。但同时应计入个人当期工资、薪金
收入计征个人所得税。
（三）个人超出国家或地方政府规定的比例提存的住房公积金，在计算缴纳个人所得税时，不得从个人当期工资、薪金所得中扣除。

CIRCULAR ON THE QUESTION CONCERNING THE HANDLING OF TAXATIONRELATED TO THE DRAWING AND USE OF HOUSING PUBLIC ACCUMULATION FUNDS BYENTERPRISES WITH FOREIGN INVESTMENT AND THEIR EMPLOYEES

(State Administration of Taxation: 26 July 1994 Coded Guo Shui Fa[1994] No. 165)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In line with the unified planning of the State Council,
implementation measures for reform of the housing system have been
published one after another in various localities. The question concerning
taxation handling related to the drawing, receiving and use of various
housing subsidies or housing public accumulation funds by enterprise with
foreign investment (hereinafter referred to as enterprises) and the
employees of the Chinese side (hereinafter referred to as individuals) is
hereby clarified as follows:

I. The handling of taxation related to the drawing of various housing
subsidies or housing public accumulation funds (including voluntary
housing public accumulation funds) by enterprises and individuals in
accordance with relevant stipulations as set in the housing system of
national or local government.
(1) In areas which have not as yet carried out reform of the housing
system, the housing subsidies drawn by enterprises in accordance with the
original stipulations of financial department and labor department may be
regarded as the deducting items for calculating the enterprise's current
payable tax on the income amount and be itemized in the current cost
expenses.
(2) In areas where reform of the housing system has been introduced,
when an enterprise has drawn various kinds of housing public accumulation
funds in accordance with the proportion set by the national or local
government, if an enterprise has drawn various types of workers' welfare
funds in accordance with related regulations before the calculation and
collection of enterprise income tax, the book balance of that workers'
welfare funds drawn each year by the enterprise, after paying for the
expenditures for other stipulated purposes than paying for workers'
housing expenditures shall be turned into housing public accumulation
funds; when there is no book balance or the book balance is not enough to
carry down the housing public accumulation funds drawn in the current
year, only then can the deficiency be itemized as the period costs and
expenses before income tax is calculated and collected.
(3) The housing public accumulation funds drawn by an enterprise and
an individual in accordance with the proportion stipulated by the national
or local government and actually paid to a designated organization may not
be included in the individual's current wage and salary income when
individual income tax is calculated and levied.

II. The handling of taxation related to an enterprise and an
individual who use the housing subsidies or housing public accumulation
funds as referred to in Article 1 of this Circular
(1) The housing expenditures such as the expenses on housing purchase
and construction, expenses on housing repair and expense on rentals
actually paid by the enterprise to individuals shall be itemized in the
individual's housing subsidies or housing public accumulation funds that
have been drawn.
(2) The already drawn housing public accumulation funds received by
an individual (including the part drawn by the enterprise and the part
drawn by an individual) shall be included in the individual's current wage
and salary income in accordance with the amount actually received for the
calculation and payment of individual income tax. But the various housing
expenditures actually paid by an individual (including expenditures on the
purchase and construction of houses and expenditure on rents), which
conform with the uses stipulated by the national and local governments and
for which effective and legal payment certificates can be provided, after
examination and verification by the competent tax authorities, may be
deducted from the amount actually received, the part that exceeds the
amount actually received cannot be deducted from the current wage and
salary income.

III. The handling of taxation related to the drawing and use of
various housing subsidies or housing public accumulation funds by an
enterprise and an individual, that exceed the proportion stipulated by the
national or local government
(1) The various housing subsidies or housing (supplementary) public
accumulation funds drawn by an enterprise itself, that exceed the
proportion as set by the national or local government cannot be listed and
spent as the enterprise's current costs and expenses.
(2) If the housing expenditures such as expenses on housing purchase
and construction, housing repair expense and rental expense actually paid
by the enterprise to individuals are not enough to be itemized in that
individual's housing subsidies or housing public accumulation funds drawn
in accordance with the proportion stipulated by the national or local
government, the expenditure paid by the enterprise in accordance with the
resolution of the board of directors of the enterprise may be included in
the enterprise's current costs and expenses in light of an effective and
legal payment certificate. But at the same time, it should be included in
the individual's current wage and salary income for the calculation and
levying of individual income tax.
(3) The housing public accumulation funds drawn by an individual that
exceeds the proportion set by the national or local government cannot be
deducted from the individual's current wage and salary income when
individual income tax is calculated and paid.



1994年7月26日
国家发展和改革委员会 国家海洋局


国家发展改革委 国家海洋局关于印发《围填海计划管理办法》的通知

发改地区〔2011〕2929号


有关省、自治区、直辖市及计划单列市发展改革委、海洋厅（局）：

为深入贯彻落实科学发展观，合理开发利用海域资源，整顿和规范围填海秩序，强化围填海计划管理，切实保护海洋生态环境，保障经济社会可持续发展，按照国务院领导同志批示精神，我们根据《中华人民共和国海域使用管理法》和《国家发展改革委国家海洋局关于加强围填海规划计划管理的通知》（发改地区〔2009〕2976号）等相关法律和政策性文件，制定了《围填海计划管理办法》，现印发你们，请认真贯彻实施。

附：《围填海计划管理办法》


国家发展改革委 国家海洋局
二〇一一年十二月五日




围填海计划管理办法

　第一章 总则

　　第一条 为提高围填海计划管理的科学性、规范性，根据《中华人民共和国海域使用管理法》和《国家发展改革委 国家海洋局关于加强围填海规划计划管理的通知》等相关法律和政策性文件，制定本办法。

　　第二条 本办法适用于围填海计划的编报、下达、执行、监督考核等工作。

　　第三条 围填海计划是国民经济和社会发展计划体系的重要组成部分，是政府履行宏观调控、经济调节、公共服务职责的重要依据。

　　第四条 围填海计划实行统一编制、分级管理，国家发展改革委和国家海洋局负责全国围填海计划的编制和管理。沿海各省（自治区、直辖市）发展改革部门和海洋行政主管部门负责本级行政区域围填海计划指标建议的编报和围填海计划管理。

　　第五条 围填海活动必须纳入围填海计划管理，围填海计划指标实行指令性管理，不得擅自突破。

　　第二章 围填海计划的编报

　　第六条 全国围填海计划指标包括中央年度围填海计划指标和地方年度围填海计划指标两部分，上述两类指标均包括建设用围填海计划指标和农业用围填海计划指标。

　　第七条 沿海各省（自治区、直辖市）海洋行政主管部门会同发展改革部门根据海洋功能区划、海域资源特点、生态环境现状和经济社会发展需求等实际情况，组织填报本级行政区域的围填海（建设用围填海和农业用围填海）计划指标建议，并按要求同时报送国家海洋局和国家发展改革委。省级围填海计划指标建议中，计划单列市相关指标予以单列。

　　第八条 省级围填海计划指标建议要充分体现节约集约用海的基本原则。如计划指标建议规模确需增加，额度不得超过本地区前三年围填海项目审批确权年度平均规模的15%。

　　第九条 国家海洋局在各地区上报围填海计划指标建议的基础上，根据海洋功能区划、沿海地区围填海需求和上年度围填海计划执行等实际情况，经征求有关部门意见后，提出全国围填海计划指标和分省方案建议，报送国家发展改革委。

　　第十条 国家发展改革委根据国家宏观调控和经济社会发展的总体要求，在国家海洋局提出的全国围填海计划指标和分省方案建议的基础上，按照适度从紧、集约利用、保护生态、海陆统筹的原则，经综合平衡后形成全国围填海计划草案，并按程序纳入国民经济和社会发展年度计划体系。

　　第三章 围填海计划的下达与执行

　　第十一条 国民经济和社会发展年度计划草案经全国人民代表大会审议通过后，国家发展改革委向国家海洋局和沿海各省（自治区、直辖市）发展改革部门正式下达全国围填海计划。国家海洋局依据全国围填海计划，向沿海各省（自治区、直辖市）海洋行政主管部门下达地方年度围填海计划指标（计划单列市指标单列），省级海洋行政主管部门不再向下分解下达计划指标。

　　第十二条 实行审批制和核准制的涉海工程建设项目，在向发展改革等项目审批、核准部门报送可行性研究报告、项目申请报告时，应当附同级人民政府海洋行政主管部门对其海域使用申请的预审意见，预审意见应明确安排计划指标的相应额度；省以下（含计划单列市）海洋行政主管部门出具用海预审意见前，应当取得省级海洋行政主管部门安排围填海计划指标及相应额度的意见。

　　实行备案制的涉海工程建设项目，必须首先向发展改革等项目备案管理部门办理备案手续，备案后，向海洋行政主管部门提出用海申请，取得省级海洋行政主管部门围填海计划指标安排意见后，办理用海审批手续。

　　累计安排指标额度不得超过年度计划指标总规模。

　　第十三条 国务院及国务院有关部门审批、核准的涉海工程建设项目，项目用海经国务院批准后，由国家海洋局负责在中央年度围填海计划指标中予以相应核减。省及省以下（含计划单列市）有关部门审批、核准、备案的涉海工程建设项目，项目用海经国务院或省级人民政府批准后，由省级海洋行政主管部门负责在地方年度围填海计划指标中予以相应核减。建设用围填海计划指标和农业用围填海计划指标要分别核减，不得混用。核减指标为预审安排年度的计划指标，核减指标数以实际批准的围填海面积为准。

　　第十四条 地方围填海计划指标确需追加的，由省级海洋行政主管部门会同发展改革部门联合向国家发展改革委和国家海洋局提出书面追加指标申请，经审核确有必要的，从中央年度围填海计划指标中适当调剂安排。追加指标由国家发展改革委会同国家海洋局联合下达。

　　第十五条 计划年度内未安排使用的围填海计划指标作废，不得跨年度转用。

　　第四章 监督考核

　　第十六条 沿海各省（自治区、直辖市）发展改革部门与海洋行政主管部门要密切配合，共同做好计划执行、管理等工作，要在每年1月底前将上一年度围填海计划执行情况，报国家发展改革委和国家海洋局。

　　第十七条 国家海洋局和沿海各省（自治区、直辖市）海洋行政主管部门应当建立围填海计划台账管理制度，对围填海计划指标使用情况进行及时登记和统计。

　　第十八条 国家发展改革委和国家海洋局对地方围填海计划执行情况实施全过程监督，适时进行检查和综合评估考核，并以此作为下一年度各地区计划指标确定的重要依据。

　　第十九条 超计划指标进行围填海活动的，一经查实，按照“超一扣五”的比例在该地区下一年度核定计划指标中予以相应扣减。

　　第五章 附则

　　第二十条 中央年度围填海计划指标，是指国务院及国务院有关部门审批、核准涉海工程建设项目的年度围填海控制规模，其中包含用于补充地方的调剂指标。地方年度围填海计划指标，是指省及省以下（含计划单列市）审批、核准、备案的涉海工程建设项目的年度围填海控制规模。

　　第二十一条 建设用围填海包括建设填海造地和废弃物处置填海造地。农业用围填海仅指用于发展农林牧业的围填海造地，不包括围海养殖用海。

　　第二十二条 本办法由国家发展改革委和国家海洋局负责解释。

　　第二十三条 本办法自发布之日起施行。