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
国家税务总局


国家税务总局关于核定中国化工建设总公司1997年度总机构管理费税前扣除标准的通知
国家税务总局



天津、上海、重庆、四川、甘肃、湖北、河北、江苏、广东、安徽、陕西、广西、内蒙古、新疆、河南、黑龙江、浙江、海南省（直辖市、自治区）国家税务局，青岛、大连、厦门、宁波市国家税务局，深圳市地方税务局：
近接中国化工建设总公司《关于向下属子公司收取管理费的请示报告》（〔1997〕中化建财字第95号）。根据《国家税务总局关于印发〈总机构提取管理费税前扣除审批办法的通知〉》（国税发〔1996〕177号）的有关规定，经审核，同意该公司1997年向所属企业提
取500万元的总机构管理费。其所属企业按规定标准上缴的管理费（详见附件），准予在税前扣除，超过规定标准上缴的管理费，应进行纳税调整。该公司提取的管理费年终如有结余，应并入公司的应纳税所得额缴纳企业所得税。
附件：中国化工建设总公司所属定额上缴管理费的企业名单

附件：
中国化工建设总公司所属定额上缴管理费的企业名单
单位：万元
序号 公司名称 分摊额 地址
1 中国化工建设青岛公司 51 青岛市延安三路131号
2 中国化工建设大连公司 40 大连市沙河口区白山路14号
3 中国化工建设深圳公司 56 深圳市国际贸易中心五层西侧
4 中国化工建设重庆公司 27 重庆市渝北区红石路36号
5 中国化工建设海南公司 35 海口市美舍河开发区别墅十号
6 中国化工建设江苏公司 26 南京市北京西路17号
7 中国化工建设珠海公司 16 珠海市吉大莲花山新村一栋
8 中国化工建设安徽公司 25 合肥市益民街28号文采大厦10层
9 中国化工建设厦门公司 27 厦门市湖滨北路中段振兴大厦14楼
10 中国化工建设广州公司 31 广州市东风东路808号华宫大厦16楼
11 中国化工建设内蒙古公司 11 呼和浩特市新城南街4号
12 陕西中化建进出口公司 11 西安雁塔路中段44号
13 宁波中化建进出口公司 14 宁波市中山西路11号海曙大厦4楼
14 河南中化建进出口公司 12 郑州市政三街五号
15 天津中化建进出口公司 13 天津市和平区长春道9号
16 黑龙江中化建进出口公司 12 哈尔滨市道里区共乐街194号
17 浙江中化建进出口公司 10 杭州市莫干山路100号耀江国际大厦Ａ幢7楼
18 新疆中化建进出口公司 10 乌鲁木齐市长江路1号
19 上海中化建进出口公司 10 上海市常德路793号
20 张家港中化建进出口有限责任公司 9 张家港市青年路国际大厦3号楼5层
21 四川中化建进出口有限责任公司 14 成都市人民南路二段27号
22 甘肃中化建进出口有限责任公司 11 兰州市城关区滨河东路261号
23 湖北中化建进出口有限责任公司 9 湖北武汉武昌武珞路399号
24 河北中化建进出口有限责任公司 11 石家庄合作路336号
25 广西中化建进出口有限责任公司 9 南宁市槎路



1997年9月19日