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
人类的走向和婚姻取向问题

杨靖


　　国家意识的直接祸害是什么？看看《大国崛起》吧，不管是电视片还是那本书。几千年的人类发展史的突出特点就是在矛盾与纷争中前进。其实学历史的不需要上下五千年那么累，随便截取一年，就完全可以掌握人类世界的所有规则。就像《万历十五年》，你能说它所反映的问题不是中国封建社会的所有问题？

　　一切的纷争起源于个体的拒绝和团体的隔绝。

　　比如个人，经常会与别人吵架，但反过来要打自己一个巴掌是下不去手的。再打到家庭，通常都是一致对外的，两兄弟虽然在家里因为上面第一层所讲的那样打的不可开交，但是一旦有外侮入侵，绝对会是兄弟联手，其利断金的；同理再大到民族，国家，宗教。那一次战争不是打着为我为我们的尊严而战的旗号？因此，在人类之后的发展史上，如果说吸取了教训的话，那么发展的趋势将是团体意识的消灭，最终将成为地球一家人，没有民族、种族、国家和宗教差异的划分。不妨就将将来人类社会是一家的预测放到今天来看，我想在美苏研制出原子弹和卫星之后，世界其他国家根本没有重复开发的必要？而就在二十一世纪的今天，朝鲜还在为人家在上世纪就已经能操纵自如的通信卫星发射上闹得不可开交。也正是为了这么一件重复性工作，虽然事实上对于整个人类来说多余而且浪费，日本人还是架起高射炮要准备拦截，美国的黑人总统奥巴马甚而至于前后两次发言都不一致，第一次称“卫星”为“导弹”，不久却又改叫“卫星”。不妨大家都从古老而惹是生非的国家论中跳出来，果真如此，我想人类不至于还是现在这样纷纷扰扰的过日子吧。

　　再说婚姻。婚姻跟人类的走向有何关系呢？最直接的联系就是，如果世界人民都不选择结婚，如果人类还要生存，如果人类认为克隆依旧是一件不光彩的道德败坏的创造，那么不久的将来这个世界上将没有一个名正言顺的人，都将被称作私生子，当然大家都不介意的话，也可以都选择单身。毕竟生育功能并不因为婚姻与否而发生蜕变。

　　我认为理想的一种婚姻方式是自由混配制。即一人可以同时拥有一个以上的配偶。传统的一夫多妻制很流行，到近代伴随女权运动兴起和发展，最终演化为一夫一妻制，好像这样才能最好的显示男女的平等。当然我们不能忽略在地球的某些角落里实行的却是一妻多夫制。

　　现代流行的一夫一妻制的优势正如上面所说，很重要的一点就是他在形式意义上标示了男女的平等，此外还有便于人伦关系的确认和社会的管理等。而传统的一夫多妻制之所以被女性深恶痛绝，根源还在于大多数女性没有被解放，当然如武则天、慈溪太后之流不具有代表性，人家想要几个男的服侍是另一回事。

　　结合上面所谈到得人类将来的明智发展路径即世界一家人的趋势，自由婚配制是必然的选择。事实上，婚姻的存在只在伦理学上有最充分的意义。社会学者完全可以不在乎它，直接称之为团体就是了。法律人当然更不在乎这个，除非只在眼下的窠臼里思考婚姻问题。甚至我们的可以预想将来不存在婚姻，而只是男女直接的自由结合，当然我不是说允许乱伦，那样的话人类又回到了原始社会了。

　　自由婚配制的优势在于他将不特定的社会个体连接到一起，将一夫一妻制下的单线联系改革为网状格局，有点类似于费孝通在《乡土中国 ·生育制度》说的“差序格局”。那样将以个人为核心，婚姻关系成网状辐射出去，就像扔一块石子到水里引起的一圈圈波澜，而每一张往里面的人有可能牵涉到另一张网，成为另一张往里面的结点，即多张网相互交错，依次拓展开来，则将传统的种族、民族和国家概念彻底的排除掉了，不同的网的相互交错连接也在最大程度上维护了关系网络的稳定，不至于像一夫一妻制下一个结点的失去就意味着整条连接的彻底断裂。

　　当然自由婚配制的最大挑战是伦理观念的束缚。这不是一时三刻就能说明白的问题。


————————————————————————泰和泰律师事务所 杨靖

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