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
福建省人大常委会


厦门经济特区入境出境人员管理规定
福建省人大常委会


（1984年7月14日福建省第六届人民代表大会常务委员会第八次会议通过）


第一条 根据中华人民共和国有关法律、法规和《厦门经济特区条例》制订本规定。
第二条 外国人和华侨、港澳同胞、台湾同胞进出本特区，或从厦门口岸入境、出境的，按照本规定办理。
无国籍人适用本规定。
第三条 从厦门口岸进入特区的，分别按如下规定办理：
（一）外国人、华侨凭我签证机关发给的入境签证，查验放行；持有特区政府邀请函电的，也可直接到厦门口岸办理入境签证手续。
与我国有互免签证协议国家的人员入境出境，按协议办理。
（二）香港、澳门同胞入境出境，凭《港澳同胞回乡证》及附页或附卡，查验放行。
（三）台湾同胞可凭本人身份证明到厦门口岸办理入境出境手续。
第四条 特区企业、常驻代表机构的外方人员（含家属）以及在特区常住的外国人、华侨，需经常出境入境的，凭厦门特区公安机关发给的外国人居留签证、居留证、华侨居住证，可申请办理多次往返有效的出境入境签证，需经常往返特区作短期逗留的外国人、华侨，凭特区主管部门
的证明，可申请办理多次往返有效的出境入境签证。
第五条 从国外和香港、澳门地区来特区的飞机、船舶，其机组人员、船员的入境出境手续，按国家现行规定办理。
第六条 外国人和华侨、港澳同胞、台湾同胞，在特区购有住宅或居住半年以上的，应分别向厦门特区公安机关申请办理外国人居留签证、居留证或华侨、港澳同胞、台湾同胞居住证。每年验证一次。
第七条 外国人、华侨的旅游团体到厦门特区境内旅游，可发给团体签证，验证放行。
第八条 进出特区的外国人和华侨、港澳同胞、台湾同胞的行李物品，按中华人民共和国海关的有关管理规定办理。
第九条 进入特区的人员、物品，应按《中华人民共和国卫生检疫条例》、《中华人民共和国动植物检疫条例》的规定，接受检疫机关检验。
第十条 外国人和华侨、港澳同胞、台湾同胞从特区进入中国国内其他地区，或从国内其他地区进入特区，以及经特区从厦门口岸出境的，按国家现行规定办理。
外国人需经常从特区往返于国内一般开放地区（乙类地区）或一般非开放地区进行经济贸易、考察、科技交流、现场施工等公务活动的，可以申请办理多次往返有效的外国人旅行证。
第十一条 特区和国内其他地区的我国公民从厦门口岸出境入境的手续，按国家现行规定办理。
第十二条 本规定自公布之日起施行。



1985年2月24日