国家烟草专卖局关于理顺中国烟草总公司合肥设计院管理体制的通知
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国家烟草专卖局关于理顺中国烟草总公司合肥设计院管理体制的通知
国家烟草专卖局
国烟人[2001]386号
国家烟草专卖局关于理顺中国烟草总公司合肥设计院管理体制的通知
各省、自治区、直辖市及大连、深圳市烟草专卖局（公司），郑州烟草研究，合肥设计院，南通醋酸纤维有限公司，中国烟草机械集团有限责任公司，中国烟草进出口（集团）公司：
根据《国务院办公厅转发建设部等部门关于中央所属工程勘察设计单位体制改革实施方案的通知》（国办发[2001]71号）精神，经国家烟草专卖局办公会议研究，现对理顺中国烟草总公司合肥设计院管理体制有关事宜通知如下：
一、中国烟草总公司合肥设计院与安徽省烟草专卖局（公司）解除代管关系，列为中国烟草总公司直接管理，副厅级单位，领导班子由国家烟草专卖局管理，业务上受国家局发展计划司指导。
二、中国烟草总公司合肥设计院党的关系属地化，同意设立党委并商请中共安徽省委组织部协调。
三、中国烟草总公司合肥设计院按照社会主义市场经济的要求，进行企业化体制改革，实行自主经营，自负盈亏。具体实施方案由合肥设计院制定，报国家局（总公司）审批。
四、中国烟草总公司合肥设计院理顺管理体制过程中，冻结人事变动，清理资产，积极做好思想政治工作，保证正常业务的开展。确需办理资质调整，变更项目手续的，严格按照国家有关规定办理。
国家烟草专卖局
二ＯＯ一年七月五日
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局
国税发[1994]205号
各省、自治区、直辖市国家税务局，各计划单列市国家税务局：
关于外商投资企业期初库存已征税款的处理问题，经研究，现通知如下：
一、外商投资企业生产出口产品所涉及的1994年期初库存所含的已征税款（以下简称“已征税款”）不得抵扣，应计入产品成本处理。
外商投资企业生产的产品既有内销，又有出口的，应单独核算出口产品的已征税款；不能单独核算或划分不清的，按内销产品和出口产品销售额的比例划分确定。
二、外商投资企业由于改征增值税、消费税而多缴纳税款需给予返还的，其应多缴纳的税款数额先抵扣已征税款。抵扣完以后，多缴纳的税款部分再根据国税发〔1994〕115号《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴纳税款若干具体问题的通知》的有关
规定给予返还。
三、外商投资企业改征增值税、消费税后，没有多缴税款的，其期初库存已征税款在没有新的规定之前，仍按财政部、国家税务总局（94）财税字第019号《关于增值税一般纳税人1994年期初存货已征税款计算和处理问题的补充通知》的规定办理。
四、各级主管税务机关要对外商投资企业申报的1994年期初库存已征税款进行认真审核，并建立审批制度。纳税人申报的已征税款未经主管税务机关审核的，一律不得处理。凡弄虚作假、扩大或虚报已征税款，造成不缴或少缴应纳税款的，取消已征税款的抵扣资格，并按《中华人
民共和国税收征收管理法》有关偷税的规定处理。
五、具体操作办法由各省、自治区、直辖市国家税务局和各计划单列市国家税务局根据上述原则制定，并报国家税务总局备案。
CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF THE TAX ALREADYLEVIED RELATED TO STOCK IN THE EARLY PERIOD AFTER CHANGE-OVER TO THECOLLECTION OF VALUE-ADDED TAX AND CONSUMPTION TAX ON ENTERPRISE WITHFOREIGN INVESTMENT
(State Administration of Taxation: 15 September 1994 Coded GuoShui Fa [1994] No. 205)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning:
After studying the question concerning the handling of the already
levied tax in stock in the early period related to enterprise with foreign
investment, we hereby notify you of the following:
I. The already collected tax (hereinafter referred to as "already
levied tax") contained in the 1994 initial stock involved in the export
products produced by enterprise with foreign investment cannot be deducted
but rather should be included in and handled as the product cost.
When the products produced by an enterprise with foreign investment
include both for internal sales and for export; the already levied tax on
the export products shall be calculated separately; products that cannot
be calculated separately or cannot be clearly divided, they shall be
divided and determined in accordance with the proportion of sales volume
between products for internal sales and products for export.
II. When the extra tax paid by an enterprise with foreign investment
due to the change-over to the levy of value-added tax and consumption tax
needs to be refunded, the amount of the extra tax payment should be
deducted first from the already levied tax, after the already levied tax
is all deducted, the extra tax payment shall be returned in accordance
with the related stipulations of Circular of the State Administration of
Taxation on Some Specific Questions Concerning the Extra Tax Paid by
Enterprise with Foreign Investment After the Change-over to the Collection
of Value-Added Tax and Consumption Tax, a document coded Guo Shui Fa
[1994] No. 115.
III. After the switch-over to the collection of value-added tax and
consumption tax, if a foreign-funded enterprise which had not paid extra
tax, then before new regulations are published, the already levied tax on
its initial stocks shall still be handled in accordance with the
stipulations of the Supplementary Circular on the Question Concerning the
Calculation and Handling of the Already Levied Tax on the Initial Stock in
1994 for Ordinary Payer of Value-Added Tax, a document of the Ministry of
Finance and the State Administration of Taxation Coded (94) Cai Shui Zi
No. 019.
IV. The competent tax authorities at various levels should conduct
conscientious examination and verification of the already levied tax on
the initial stock of 1994 declared by an enterprise with foreign
investment, and establish an examination and approval system. The already
levied tax declared by the tax payer that has not been examined and
verified by the competent tax authorities shall not be handled without
exception. Those who practice fraud. expand or submit false report on
already levied tax which result in paying no or less payable tax shall be
disqualified for the deduction of already collected tax, and their case
shall be dealt with in accordance with the stipulations concerning tax
evasion as set in the Law of the People's Republic of China for the
Collection and Management of Tax.
V. The concrete operational methods shall be formulated in accordance
with the above-mentioned principle by the state tax bureaus of various
provinces, autonomous regions and municipalities and the state tax bureaus
regions and municipalities and the state tax bureaus of various cities
with independent planning, and reported to the State Administration of
Taxation for the record.
1994年9月15日
最高人民检察院关于贩卖假毒品案件如何定性问题的批复
最高人民检察院
最高人民检察院关于贩卖假毒品案件如何定性问题的批复
1991年4月2日，最高检察院
甘肃省人民检察院：
你院甘检研（1990）第12号《关于贩卖假毒品案件如何定性处理的请示报告》收悉。经研究，现答复如下：
对贩卖假毒品的犯罪案件，应根据不同情况区别处理：明知是假毒品而以毒品进行贩卖的，应当以诈骗罪追究被告人的刑事责任；不知是假毒品而以毒品进行贩卖的，应当以贩卖毒品罪追究被告人的刑事责任，对其所贩卖的是假毒品的事实，可以作为从轻或者减轻情节，在处理时予以考虑。
