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旅游消费合同/李雪丽

作者:法律资料网 时间:2024-07-02 14:19:49  浏览:9398   来源:法律资料网
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旅游消费合同

李雪丽 郝连忠


内容提要:我国旅游业近年来发展十分迅速,它是我国的新型经济产业,但我国旅游立法远远滞后于旅游业的发展,从而导致旅游市场出现许多不规范的现象,不仅游客维权的空间很小,旅游企业的利益也很难得到保障,其根本原因就是缺乏一部全国性的旅游大法,从而缺乏法律的有利保障。在此,我们仅着重谈一下旅游消费合同所维系的旅游者与旅游经营者之间的权利和义务及其法律责任,借以说明我国制定一部统一的旅游法的必要性和紧迫性。
关键词:合同 旅游消费合同 债 仲裁 违约责任

引言
市场经济同时也是法制经济,一个行业的发展、繁荣和稳定都离不开法律的保障。而自从上世纪七十年代末我国大力发展旅游业以来,始终没有一个统一的旅游法加以保障。各地虽然都制定了自己的地方旅游法律法规,但由于旅游的异地性以及各地旅游法律法规的不统一性,游客在跨地域旅游时权益并不能得到很好的保障,也使旅游纠纷层出不穷。在对旅游纠纷进行综合分析时,我们发现大多的旅游纠纷发生在旅游者和旅游经营商之间,可见旅游消费合同的制定越来越有其必要性。

一、旅游消费合同的概述
要谈旅游消费合同,我们先看一下合同。关于合同的概念有各种学说,大陆法系通常认为合同是基于一种双方法律行为而达成的协议;而在英美法系,采取“合同是一种允诺”的学说。从现行民事立法来看,我国采用的是协议说。我国《民法通则》第85条规定:“合同是当事人之间设立、变更、终止民事关系的协议,依法成立的合同,受法律保护。”我国《合同法》第2条规定:“本法所称合同是平等主体的自然人、法人、其他组织之间设立、变更、终止民事权利义务关系的协议。”
原《合同法》直接规定了十五种有名合同,《中国民法典草案建议稿》增加到三十种。其中就包括了餐饮合同、住宿合同、旅游合同,在这几种合同中都隐含了旅游消费的内容。而鉴于旅游者和旅游经营者在旅游业中的重要地位,单独将旅游消费合同列出来进行研究有其必要性和重要的意义。《德国民法典》第651条规定“根据旅游合同,旅游举办人负有向游客提供全部给付(旅游)的义务。游客负有向旅游举办人支付约定的旅游费的义务。”旅游消费合同的概念适用合同的有关规定,同时旅游消费合同的概念又要考虑旅游的特殊性,应强调对旅游者利益的保护。因此,我们可以这样定义旅游消费合同:它是指旅游经营者提供旅游服务给旅游者,旅游者按约定支付报酬,旅游经营者应对游客的人身和财产损害承担严格责任的合同。旅游消费合同规定了旅游者和旅游经营者双方的权利义务关系。

二、旅游消费合同的内容
合同,作为民事法律行为,其内容就是合同条款(意思表示的表现形式);作为债的关系,其内容为合同权利义务,它们也由合同条款固定。①对于债的概念,我国《民法通则》第84条规定:“债是按照合同的约定或者依照法律的规定,在当事人之间产生的特定的权利和义务。” 在此,我们就从债的角度谈一下旅游消费合同的内容,也即旅游经营者和旅游者之间的权利与义务。
1、债权是一种请求权、相对权,它具有相容性、平等性,债权具有四项权能,即给付请求权、给付受领权、债权保护请求权和处分权能。我们从债权的这四项权能来浅析一下旅游消费合同的债权权能:
(1)给付请求权。在旅游消费合同上表现为:旅游者有权利要求旅游经营者提供旅游服务,如要求旅行社提供导游服务、订票服务等,要求旅游交通部门提供交通服务、饭店经营商提供住宿餐饮服务等;而旅游经营者则有要求游客在旅游活动开始前支约定金以及服务提供后支付旅游费用的权利。同时由于旅游的综合性,在服务过程中也存在种种其他复杂的约定义务或旅游规则,双方都可以根据自己的利益对这些方面提出请求,达成协议,尽量保证旅游消费合同的完备性。请求权为合同债权的第一权能,如果从效力角度着眼,为其请求力。
(2)给付受领权。旅游经营者或是旅游者在履行其义务时,另一方(即债权人)有权予以接受,并永久保持因债务人的履行所得的利益。有效的受领该给付,乃为旅游消费合同债权的本质所在,也是债权人(即本质上的受领人)所追求的最终结果。给付受领权体现在债的效力上,构成保持力。
(3)债权保护请求权。我国旅游发展采取的是超前型的发展战略,旅游立法各方面都不完备,导致旅游侵权行为时有发生。随着旅游者的成熟,维权意识日益增强,在旅游消费合同制定后,如果旅游经营者不按照合同的规定履行其义务时,旅游者就可依据该项债权权能请求国家机关如旅游质量监督部门给予保护,强制旅游经营者履行,它表现在债权的效力上就是强制执行力。当然合同纠纷的另一个很重要的途径就是寻求仲裁。仲裁是指纠纷当事人在自愿基础上达成协议,将纠纷提交非司法机构的第三者审理,并作出对当事人均有拘束力的裁决的一种解决纠纷的制度或方式。①旅游消费合同中的双方可以就其存在的纠纷向仲裁结构提起。同样,如果旅游者不能按照旅游消费合同规定履行自己的义务,旅游经营者同样可以寻求相同的解决途径。
(4)处分权能。在旅游消费合同中,处分权能是指旅游经营者或是旅游者可以撤销、免除、让与债权等。旅游业是一个相对比较敏感的行业,很容易受到政治因素如战争、经济因素如汇率、社会因素如去年的非典还有天气因素的影响。当不可控因素发生时,旅游经营者或旅游者都可以协商重新界定自己的权能。
2、在旅游消费合同中,债务是指旅游服务经营者或是旅游者依其约定应该给付的义务,其内容包括实施积极的特定行为(如旅游经营者提供服务,旅游者支付费用),也包括不实施特定的行为(如旅游经营者擅自修改服务承诺,旅游者任意要求增加服务内容)。债务履行的结果不外乎两种:一是使债权人的利益得以实现;二是使债务人失去其既有的利益而处于一种不利益的状态之中。
债务包括给付义务和附随义务。在旅游消费合同中,给付义务就是旅游经营者或是旅游者约定的基本义务,具体而言就是旅游经营者要满足旅游者吃、住、行、游、购、娱等方面的基本需要,同时为了提高自己的竞争力,也会承诺自己独特的服务和给予旅游者特定的优惠;旅游者要支付服务费用。合同的附随义务是法律对合同约定义务的扩张,属法定义务,也是合同义务,表现在旅游消费合同上,就是旅游经营者要遵循诚实信用的原则,必要时应该向旅游者公开整个旅游费用的构成;以及其他的通知、协助和保密等义务;旅游者也要按时交纳定金和服务费用,遵循诚信原则。
权利和义务是旅游消费合同的核心内容,要处理好此中特殊合同债的关系,就必须协调好经营者和游客之权利、义务关系。鉴于旅游是一综合性产业,涉及到旅行社、旅游饭店、旅游交通、旅游景区等多个旅游经营者和旅游者的关系,每个旅游经营者的经营特点都各有不同,我们必须慎重对待旅游消费合同中旅游经营者和旅游者权利和义务内容的规定,即维护旅游者的权益,同时也要考虑旅游经营者的权益,以保证旅游业的健康稳定发展。

三、旅游消费合同之法律责任问题
当事人违反合同的有关规定,就得承担违约责任,违约责任是指当事人一方不履行合同债务,或其履行不符合合同规定时,对另一方当事人所应承担的赔偿损失、支付违约金、强制履行等民事责任。在罗马法上,债务与责任未加区分,二者都被称为“法锁”,并用obligatio一词加以表示。①违约责任与合同债务有着密切联系,违约责任以合同债务的存在为前提,无合同债务即无违约责任,但违约责任并非债务本身,而是债务人违反合同所应承担的民事法律后果,二者是有区别的。
鉴于旅游消费合同的特殊性,我们提出以下问题来探讨一下此种合同存在的法律问题:在由第三方侵权造成损害时,旅游者能否要求旅游经营者承担违约责任?在追究旅游经营者的侵权责任时,旅游者应承担哪些举证责任?在找不到侵害人或侵害人无力承担赔偿责任时,能否使用公平原则要求旅游经营者承担部分赔偿责任?
(一)旅游者在接受旅游经营者提供的服务时,鉴于两者间存在着旅游消费合同关系,经营者负有保护旅游者人身财产安全的合同义务。但在由第三人非法侵害造成游客人身、财产损害时,旅游者能否要求旅游经营者承担违约责任
有的学者认为,依据《合同法》第60条规定,经营者既要按照约定全面履行自己的义务,也要遵循诚实信用原则,按照合同的性质、目的和交易习惯履行通知、协助、保密等附随义务,这当中也包括经营者对消费者的人身财产安全负有的保护义务。在旅游者和旅游经营者形成旅游消费合同关系后,旅游者在因他人非法侵害遭受人身、财产损害时,可以看作是旅游经营者对合同附随义务的违反,旅游者可以以旅游经营者违反保护义务为由追究其违约责任。还有的学者认为,经营者对消费者的安全保障义务,是一项法定义务。该义务是强制性的,可以作为追究经营者违约责任的法律依据。即便在旅游消费合同中没有明确经营者的安全保障义务,也可将该义务解释为旅游消费合同的必要组成部分,违反该义务就要承担相应的违约责任。不过,鉴于合同法理论中附随义务不得单独诉请损害赔偿的论断和维持附随义务与合同基本义务之间平衡的需要,同时由于在旅游服务过程中服务提供存在很大的不可预测性,第三方的侵害难以有效控制,以经营者负有的安全保障附随义务为诉因来追究其违约责任,在理论和操作上均存在一定的障碍和困难。
笔者认为旅游中的安全保障义务是旅游消费合同的主要义务而非附随义务。2004年3月14日,十届全国人大二次会议通过了第四个宪法修正案,明确的把尊重和保障人权的规定写进了宪法。生命安全是人的一项基本权利,任何合同都不得以侵害他人的生命作为约定内容。保证旅游者的人身安全是旅游经营者法定的义务,该义务不得以契约的形式放弃或者限制。在立法没有明确规定旅游消费合同适用过错责任原则的情况下,应当适用严格责任原则,严格责任原则是指不考虑违约方是否存在主观过错,而以违约行为给对方当事人造成了损害为依据来确定其违约责任。我国《消费者权益保护法》明确规定经营者负有保护消费者人身、财产安全不受损害的法定义务。因此旅游经营者应该持有合法且有效的经营证件,对旅游者开放的经营场所及相关设施必须符合强制性标准或者行业标准,对于特殊旅游场所,服务经营者必须配有足够数量的、合格的安全保障人员,旅游经营者提供的服务内容也应该安全可靠,对具有不安全因素情况的进行提示、警告,严格防范他人对旅游者的侵害,在旅游者有危险或困难时,对游客实施救助。反过来讲,如果旅游服务提供者违反了上述安全保障义务,他就应当对游客受到的损失或伤害承担违约责任。
(二)在追究旅游经营者的侵权责任时,旅游者应承担哪些举证责任
在第三人非法侵害游客造成损害时,游客以侵权为由起诉旅游服务提供者,如果按照我国《民事诉讼法》第64条第一款规定“当事人对自己提出的主张,有责任提供证据。”②(也即“谁主张,谁举证”)的要求游客承担全部举证责任,这对游客非常不公平。立法应否考虑旅游消费纠纷中游客举证困难的现实。
在旅游消费纠纷案件中旅游者举证存在的困难和各级法院法官对这类案件的判决会很大程度影响到旅游者与旅游经营者之间旅游风险及利益的分配,因此,我们应该慎重对待侵权举证问题。如果根据我国目前的法律规定,旅游消费侵权纠纷只能适用过错责任原则,根据我国民事诉讼法“谁主张,谁举证”的原则,游客在旅游活动中遭遇第三人非法侵害向旅游经营者索赔时,应当对旅游经营者的主观过错承担举证责任。由于旅游生产和消费的同一性,举证难度加大,更使得这种举证责任的分配非常之不合理,不利于旅游者维护自己的权益。因为经营者相比旅游者来说,无论在经济力量、对旅游设施及旅游环境的安全性了解以及对旅游信息的掌握等方面都优于旅游者,这使得旅游者负责举证对方存有主观过错非常的困难。因此,我们建议立法应该采用过错推定原则或者举证责任倒置。游客在遭遇损害时,有权推定旅游经营者存在主观过错,除非他能证明自己没有过错,否则就要对侵权责任负责。
(三)找不到侵害人或侵害人无力承担赔偿责任之时,能否适用公平原则要求旅游经营者承担部分赔偿责任
旅游消费合同应强调对游客利益的保护,而处于民法之公平原则,其目的就在于填补损害。但从当前的司法实践来看,我国法院在处理这类案件时往往倾向于保护国家利益或国有单位的利益,而漠视对旅游者权利的保护,他们担心一旦判决旅游经营者承担赔偿责任,就会大大增加其经营风险,影响整个旅游行业的发展,这违背了民法之公平原则。公平原则是在当事人都没有过错的情况下才能适用,如果当事人没有过错,或者是在找不到侵害人或侵害人无力承担赔偿责任之时,可以适用公平原则要求旅游服务提供者承担部分赔偿责任。
在第三人侵权的情况下,一般来说,旅游经营者是存在过错的,因此,可以直接依据过错原则追究其赔偿责任,但只要求承担与其过错相适应的责任。
如果侵权发生原因竞合,即损害是由旅游经营者的原因和第三人的原因所造成,应由旅游经营者承担全部责任,同时旅游经营者对该第三人有求偿权,受害游客有重大过失时,可减轻旅游经营者的责任。
旅游消费之法律责任还存在除以上涉及的很多问题,我们只是谈到了生活中常见的一些个问题,社会是发展的,而法律又是社会的调节器,法也应该适时而动,唯有如此,法律才能真正发挥其作用。

结束语
旅游业作为我国的一个新兴阳光产业,其发展后劲实足,但由于我国地方保护主义等因素的影响,单靠地方制定的旅游法规是不能妥善解决旅游中存在的问题,而正相反,不同地方制定的不同的旅游法规,使得旅游秩序非常之混乱,严重干扰了我国旅游业的稳定和发展。旅游消费合同在社会经济生活中日趋重要,由于世界各国经济的发展,人们跨地区和国界的旅游已经相当的普遍,伴随着旅游活动的开展,出现了许多旅游纠纷和问题,这些纠纷和问题迫切需要通过法律途径来解决,但是旅游消费合同的无法可依使得纠纷难以解决,因此,我们必须加快旅游立法。旅游消费合同是旅游法的重要组成部分,它强调对游客利益的保护,旅游服务提供者(旅游公司)对游客的人身和财产损害承担严格责任。
在此,我们浅析了此种合同的相关内容和法律问题,由于水平有限,本文旨在抛砖引玉,希望能够引起众多学者的共鸣。




参考资料:
[1] 参见余延满著:《合同法原论》,武汉大学出版社1999年版。
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关于在内地与香港、澳门《〈关于建立更紧密经贸关系安排〉补充协议七》框架下港澳资旅行社申请试点经营有关事项的通知

国家旅游局


关于在内地与香港、澳门《〈关于建立更紧密经贸关系安排〉补充协议七》框架下港澳资旅行社申请试点经营有关事项的通知

旅发〔2010〕63号



各省、自治区、直辖市旅游局(委):

  为贯彻落实中央促进港澳地区长期稳定繁荣的方针,加强内地与港澳地区的旅游交流,确保内地与香港、澳门《〈安排〉补充协议七》在2011年1月1日顺利实施,现就有关事项通知如下:

  一、允许在北京市和上海市设立的香港、澳门独资或合资旅行社,申请试点经营北京市和上海市居民(具有北京市和上海市正式户籍的居民)前往香港、澳门的团队旅游业务。

  二、试点经营北京市和上海市户籍居民赴香港、澳门的团队旅游业务应按《旅行社条例》、《中国公民出国旅游管理办法》的有关规定执行。

  三、本规定自2011年1月1日起实施。

  特此通知。


二○一○年八月十一日


消费税若干具体问题的规定(附英文)

国家税务总局


国家税务总局关于印发《消费税若干具体问题的规定》的通知

1993年12月28日,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,哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局:
现将消费税若干具体问题的规定印发给你们,希贯彻执行。

附件:消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的,应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者,不得列入加权平均计算:
(1)销售价格明确偏低而无正当理由的;
(2)无销售价格的。
在实际执行中,月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款,月份终了再按实际销售价格确定征税类别和适用税率,并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后,应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的,一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的,一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税:
(1)进口卷烟;
(2)白包卷烟;
(3)手工卷烟;
(4)未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整,由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒,应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的,一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒,一律从高确定税率征税。
3、以外购白酒加浆降度,或外购散酒装瓶出售,以及外购白酒以曲香、香精进行调香、调味生产的白酒,按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的,一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒,一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒,一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒,一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒,其计税价格显著低于产地市场零售价格的,主管税务机关应逐级上报国家税务总局核定计税价格,并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定,应税消费品全国平均成本利润率规定如下:
(1)甲类卷烟10%;
(2)乙类卷烟5%;
(3)雪茄烟5%;
(4)烟丝5%;
(5)粮食白酒10%;
(6)薯类白酒5%;
(7)其他酒5%;
(8)酒精5%;
(9)化妆品5%;
(10)护肤护发品5%;
(11)鞭炮、焰火5%;
(12)贵重首饰及珠宝玉石6%;
(13)汽车轮胎5%;
(14)摩托车6%;
(15)小轿车8%;
(16)越野车6%;
(17)小客车5%。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税:
(1)外购已税烟丝生产的卷烟;
(2)外购已税酒和酒精生产的酒(包括以外购已税白酒加浆降度,用外购已税的不同品种的白酒勾兑的白酒,用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等);
(3)外购已税化妆品生产的化妆品;
(4)外购已税护肤护发品生产的护肤护发品;
(5)外购已税珠宝玉石生产的贵重首饰及珠宝玉石;
(6)外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额(不包括增值税税款)。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款:
(1)以委托加工收回的已税烟丝为原料生产的卷烟;
(2)以委托加工收回的已税酒和酒精为原料生产的酒;
(3)以委托加工收回的已税化妆品为原料生产的化妆品;
(4)以委托加工收回的已税护肤护发品为原料生产的护肤护发品;
(5)以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
(6)以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品,应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料,投资入股和抵偿债务等方面的应税消费品,应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定,对纳税人的总机构与分支机构不在同一省(自治区、直辖市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局批准;对纳税人的总机构与分支机构在同一省(自治区、直辖市)内,而不在同一县(市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法,由所在地主管税务机关视不同情况,于下列办法中核定一种:
1、纳税人按期向税务机关填报纳税申报表,并填开纳税缴款书,向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表,由税务机关审核后填发缴款书,按期缴纳。
3、对会计核算不健全的小型业户,税务机关可根据其产销情况,按季或按年核定其应纳税额,分月缴纳。
六、本规定自一九九四年一月一日起执行。



NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX

(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)

Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
-----------------------------------------------
CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
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