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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
邮电部


邮电部关于修改国内邮政业务规章有关规定的通知
1993年10月20日，邮电部

为适应改革开放和社会主义市场经济发展对邮政通信的需要，根据全国邮政工作会议关于清理、修改邮政规章制度的精神，在调查研究和广泛征求各省、区、市邮电管理局意见的基础上，首批对现行国内邮政业务规章制度的有关规定作如下修改，并自1993年12月1日起施行。请各省、区、市邮电管理局根据本通知制订具体实施办法，以确保全网邮政通信生产的正常运行。
一、改变部分邮件的重量、尺寸限度及封装要求。
（一）邮政快件、印刷品、纸质品包裹的最大重量、尺寸限度，一般应以现行规定为准，如用户有特殊要求，可适当放宽。放宽后的最大重量以10公斤为限，最大尺寸以长度不超过90厘米，长度以外最大横周不超过120厘米为限。对超大的邮政快件、印刷品、纸质品包裹必须请用户使用封装箱或坚韧包装材料妥为包装，以确保邮件在传递过程中不破损、不散失。各邮政营业部门应备足封装用品，供用户选择使用。
（二）改变国内明信片的最大尺寸限度规定，由现行的长15厘米、宽10厘米，改为长16．5厘米、宽10．2厘米，与信封ＧＢ／Ｔ1416--93国家标准普通信封最小尺寸一致。国内明信片的最小尺寸不变。
（三）包裹的重量、尺寸限度仍维持现行规定。对超过包裹最大重量、尺寸限度的批量超大包裹，可收寄后由收寄局所在的市、县局负责组织点对点的汽车专车运输，直接投递，不得发交火车或发他局经转。如投递局同意，可以与投递局协商解决投递问题。
（四）印刷品必须平直封装，不得卷寄（包括邮发报刊的圆卷）。从明年一月一日起，对卷寄的印刷品一律作退回处理。纸质品包裹，除怕折必须卷寄的以外（如挂历），也必须平直封装。
二、目前，全国大多数市、县局都已经邮总批准开办邮政快件业务，部分尚未开办的市、县局在具备条件后是否开办邮政快件业务，由各省、区、市邮电管理局确定，但必须有严格的时限要求，并对外公布。1992年4月邮政总局印发的《邮政快件开办市县局名资料》随即废止。
三、使用微机处理邮件的，为提高处理速度，充分发挥微机效能，在打印、登单时可按下列规定办理，但手工处理邮件的仍维持现行规定不变。
（一）收寄国内包裹打印包裹详情单时，可以使用微机打印邮政日戳和收寄人员名章、“国内包裹邮费已收”戳记。但检查人员名章必须在实施检查后逐件加盖，不可以使用微机打印。
（二）收寄国内各类给据邮件，收寄清单上可以使用微机打印邮政日戳和登单人员名章，也可以不登记收件人姓名和寄件人地址、姓名。为稳妥解决保价函件及保价快件丢失损毁后的及时赔偿问题，在“保价邮件内件清单（邮1112）”中增加寄件人地址内容，具体式样见附件。
（三）国内各类邮件封发清单、路单上可以使用微机打印邮政日戳及经手人员名章。
（四）国内各类邮件封发清单上可以不再登列投递局名。
使用微机打印邮政日戳、“国内包裹邮费已收”戳记及经办人员名章，其戳面打印规格必须符合邮电部的统一标准，不得各行其事。
四、业务量特别大的省会市局或指定转口局的分拣封发部门，经省、区、市邮电管理局批准，对挂号印刷品、纸质品包裹可以简化内部处理手续，不逐件详细登记，只登记总件数，但必须做到双人复核下袋、数字准确、一袋一单，保证分拣封发质量。营业收寄部门对发往分拣封发部门的挂号印刷品和纸质品包裹、投递部门对分拣封发部门发来的未详登的挂号印刷品和纸质品包裹，必须按现行规定根据实物逐件详登，不可以简化。对挂号印刷品和纸质品包裹只登记总件数的，由于不能提供相关邮件发寄的详细节目，接收局不再受理相关邮件的查询。凡寄件人提出邮件查
询申请的，收寄局按规定先行赔偿，由第一个简化处理手续的封发局负责归垫。
五、对邮件处理规格质量实施检查，是确保全程全网通信质量的有效办法，只能强化，不能削弱。检查的数量，一般仍应以现行规定为准，但对业务量特别大，执行起来有困难的局，可由省、区、市邮电管理局根据确保邮件传递处理质量的原则，确定合理的检查周期、检查数量及检查办法。
六、根据《农村邮政通信组织管理办法》规定，县（市）局分管农村通信工作的局长每季（月）应保证有三分之一的时间深入农村分支机构进行检查，农村分支机构的专职支局长每月应有三分之一时间深入邮电所、代办所和农村邮路进行检查；农村邮政检查员每月应有三分之二时间深入农村分支机构、邮路进行检查。由于我国幅员辽阔，各地情况不同，上述的统一规定有的局很难落实。但必须明确，农村邮政通信规章制度的贯彻落实、通信服务质量的好坏，关键在于上述三级管理人员。各省、区、市邮电管理局可依据加强管理，确保农村邮政通信服务质量和安全的原则，结合各地的实际情况，确定各级管理人员对农村邮政通信工作实施检查的时间和办法。
这次修改规章制度总的指导思想是：（一）有利于邮政业务发展，拓展邮政市场；（二）有利于邮政技术进步，提高邮政处理能力；（三）有利于提高邮件传递速度，适应社会需求；（四）有利于严密邮政通信组织管理，确保通信服务质量。邮政是全程全网联合作业的社会化大生产行业，客观上要求必须有严格的规章制度来确保其顺利进行。对邮政规章制度的修改，绝不是放松管理，而是对规章制度的进一步完善，使其更符合客观实际，更加科学合理。邮政规章制度的完善是一个渐进的过程，各局在贯彻执行本通知过程中，应注意搜集各方面的意见和建议，及时反馈到部邮政总局，以利对规章制度的进一步修改。
附件：保价邮件内件清单
（邮1112）
保价邮件内件清单
寄件人------------
地 址------------ 邮件号码 第 号
--------------------------------------------------------------
|顺序| 保 价 物 品 名 称 |物品数量|保 价 金 额|
|----|--------------------------|--------|--------------|
|1 | | | |
|----|--------------------------|--------|--------------|
|2 | | | |
|----|--------------------------|--------|--------------|
|3 | | | |
|------------------------------------------|--------------|
| 共 计 | |
--------------------------------------------------------------
内件核对无误：
---------- ------------
寄件人签章 收寄人员盖章
注：一式二份，底份加注邮件重量存查。