国家质量技术监督局


国家标准化指导性技术文件管理规定

发布机构：国家质量技术监督局
发布日期：1998.12.24
生效日期：1998.12.24

第一条　为了使我国标准化工作适应社会主义市场经济发展的需要，有利于国际交流，规范国家标准化指导性技术文件（以下简称“指导性技术文件”）的管理工作，特制定本规定。
　　第二条　指导性技术文件，是为仍处于技术发展过程中（如变化快的技术领域）的标准化工作提供指南或信息，供科研、设计、生产、使用和管理等有关人员参考使用而制定的标准文件。
　　第三条　符合下列情况之一的项目，可制定指导性技术文件：
　　（一）技术尚在发展中，需要有相应的标准文件引导其发展或具有标准化价值，尚不能制定为标准的项目；
　　（二）采用国际标准化组织、国际电工委员会及其他国际组织（包括区域性国际组织）的技术报告的项目。
　　第四条　指导性技术文件不宜由标准引用使其具有强制性或行政约束力。
　　第五条　国务院标准化行政主管部门统一负责指导性技术文件的管理工作。
　　指导性技术文件由国务院标准化行政主管部门编制计划，组织草拟，统一审批、编号、发布。
　　第六条　指导性技术文件的代号由大写汉语拼音字母“ＧＢ／Ｚ”构成。
　　指导性技术文件的编号，由指导性技术文件的代号、顺序号和年号（即发布年份的四位数字）构成：


ＧＢ／Ｚ
代号　
×××××
顺序号　—　
××××
发布年号

　　第七条　指导性技术文件的制定，按《国家标准管理办法》和ＧＢ／Ｔ１６７３３《国家标准制定程序的阶段划分及代码》的有关规定办理。
　　指导性技术文件项目列入《国家标准制、修订项目计划》，并在《国家标准制、修订项目计划》及其他有关文件中，用“ＧＢ／Ｚ”注明。
　　第八条　指导性技术文件的编写，参照ＧＢ／Ｔ１《标准化工作导则》系列国家标准的规定。其中：
　　（一）指导性技术文件中，凡提及“指导性技术文件”自身时，采用“本指导性技术文件”的方式叙述。
　　（二）指导性技术文件的前言中，还应当说明需要制定本指导性技术文件的理由，采用国际标准化组织、国际电工委员会或其他国际组织的技术报告的编号和名称及其采用程度。同时注明：
　　“本指导性技术文件仅供参考。有关对本指导性技术文件的建议和意见，向国务院标准化行政主管部门反映。”
　　第九条　指导性技术文件的印刷格式，比照ＧＢ／Ｔ１２《标准化工作导则第１单元：标准的起草与表述规则　第２部分：标准出版印刷的规定》，将封面和首页上的“中华人民共和国国家标准”改为“中华人民共和国国家标准化指导性技术文件”，将国家标准的编号改为指导性技术文件的编号，取消实施日期，其他各处作相应改动。
　　指导性技术文件的出版单位由国务院标准化行政主管部门确定。
　　第十条　指导性技术文件的复审程序，按照《国家标准管理办法》的规定。指导性技术文件发布后三年内必须复审，以决定是否继续有效、转化为国家标准或撤销。
　　指导性技术文件转化为国家标准，应当在国家标准的前言中予以说明。
　　第十一条　指导性技术文件属科技成果，按《标准化科学技术进步奖励办法》的规定，参与科技成果奖的评定。
　　第十二条　本办法由国家技术监督局负责解释。
　　第十三条　本办法自发布之日起施行。

国家税务总局


国家税务总局关于医疗、教育行业外商投资企业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：
现就医疗、教育行业外商投资企业有关税务处理问题，明确如下：
一、根据外商投资企业和外国企业所得税法（以下简称税法）第一条及外商投资企业和外国企业所得税法实施细则（以下简称实施细则）第二条的规定原则，医疗、教育行业外商投资企业的经营所得和其它所得，应按税法及其实施细则的规定，计算缴纳企业所得税。＃13二、教育行
业外商投资企业，其对学生所收取的费用以及其他收入，除依照营业税暂行和条例第六条第一款第（四）项规定免征营业税的项目外，应作为企业营业收入，计算缴纳营业税；其取得的全部收入（包括免征营业税的收入），扣除成本、费用和损失后的余额，为应纳税所得额，计算缴纳企业
所得税。凡外商投资举办的学校，其学校章程或入学合同规定，采取先收取抵押金，学期结束后全部退回，以抵押金的利息作为学费的，对抵押金可以不作为业务收入，仅对以抵押金所取得的利息，在取得时作为业务收入，计算缴税；学校章程或入学合同中规定采取先收取高额费用，学期
结束或者学生中途退学、离学后，部分退回学生，部分留归企业所有的，对应退回的费用部分，可视为抵押金不作为业务收入，仅对由此取得的利息和不予退回的费用部分，在取得时作为业务收入，计算缴税。
三、医疗行业外商投资企业，其所取得的各项收入，除属于营业税暂行条例第六条第一款第＜三＞项规定免征营业税的项目外，均应计算缴纳营业税；其所取得的各项收入减除有关成本、费用和损失后的余额，作为应纳税所得额计算缴纳企业所得税。

CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF TAXATION RELATEDTO ENTERPRISES WITH FOREIGN INVESTMENT IN MEDICAL AND EDUCATIONAL TRADES

(State Administration of Taxation: 4 July 1994 Coded Guo Shui Fa[1994] No. 152)

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:
The question concerning the handling of taxation related to
enterprise with foreign investment in medical and educational trades is
hereby clarified as follows:
I. In accordance with the principle as stipulated in the Article 1 of
the Income Tax Law (hereinafter referred to as Tax Law) for enterprise
with foreign investment and Foreign Enterprises and Article 2 of the
Detailed Rules for Implementation of the Tax Law for enterprise with
foreign investment and Foreign Enterprises (hereinafter referred to as the
Detailed Rules for Implementation), enterprise income tax shall be
calculated and paid in accordance with the stipulations of the Tax Law and
its Detailed Rules for Implementation for the business income and other
income of the enterprise with foreign investment in the medical and
educational undertakings.
II. The fees collected from students by enterprise with foreign
investment in the educational trade as well as other incomes, except for
the items which are exempt from business tax in accordance with the
stipulations of Section (4), Clause 1, Article 6 of the Provisional
Regulations Concerning Business Tax, shall be regarded as business income
of the enterprises and business tax is calculated and paid; the balance of
the whole lot of income (including income that is exempt from business
tax) they gained, after deducting from cost, expenses and losses, shall be
regarded as payable amount of income on the basis of which enterprise
income tax is calculated and paid. For school operating with foreign
investment which first collects cash pledge and then returns the cash
pledge in full after the conclusion of the school term in accordance with
the school statute or the stipulations of the entrance contract and which
uses the interest on cash pledge as tuition, the cash pledge may not be
regarded as business income, only the interest gained on the cash pledge
is regarded as business income on which tax is calculated and paid; for
schools which first collect high-value fees in accordance with the school
statute or the stipulations of the entrance contract, the fees are
partially returned to the students after the conclusion of the school term
or when the students discontinue their schooling midway or leave the
school, and are partially retained for the enterprise itself, the part of
fees that should be returned may be regarded as cash pledge, not as
business income, but tax is calculated and paid for the interest derived
therefrom and that part of fees not to be returned which is regarded as
business income when received.
III. For the various items of incomes gained by enterprise with
foreign investment in the medical trade, with the exception of the
projects which are exempt from business tax as stipulated in Section (3),
Clause 1, Article 6 of the Provisional Regulations on Business Tax, shall
all be subjected to the calculation and payment of business tax; the
balance of the various items of income they gained, after deducting
related costs, expenses and losses, shall be regarded as the amount of
taxable income for which enterprise income tax is calculated and paid.



1994年7月4日