国家体育总局


关于加强管理社会力量办各类体校的通知


各省、自治区、直辖市体委，各行业体协，各直属体院，各运动项目管理中心：
　　随着我国体育社会化、产业化的发展，社会力量办体育学校(含单项体校，下同)逐步增多。这对扩大体育知识宣传，体育人才培养，发挥了积极的作用。但最近一个时期，在一些地方，出现了不具备办学条件的组织或个人也在办学，并疏于管理。有的组织或个人打着办学的招牌，高收费，牟取暴利，引起学生和家长的强烈不满，甚至造成社会不安定因素。为了使社会力量办体育学校的工作健康发展，各级体育行政部门应当严格按照国务院颁布的《社会力量办学条例》和国家体育总局与教育部联合颁布的《少年儿童体育学校管理办法》，加强督导管理。为此，现就有关问题通知如下：
　　一、社会力量兴办各类体育学校必须严格审批手续。凡申请兴办少年儿童体育学校(含单项学校)的单位、个人应向当地县级以上(含县级)人民政府体育行政部门提出申请，体育行政部门按照国家规定的审批权限进行审批，并抄报同级教育行政部门备案。凡兴办中专性质的体育运动学校(含单项中专性质学校)，必须按照教育部规定的普通中等专业学校设置规定的审批程序办理。各审批机构要根据体育、教育事业发展的需要，以体育学校的设立条件、设置标准为依据进行审批。各审批机械应加强对体育学校的办学水平、教育质量的督导和管理工作。社会力量兴办的各类体育学校采取"谁批准、谁管理、谁负责"的原则，对于疏于管理、造成严重后果的，要予以严肃处理。
　　二、社会力量兴办体育学校不得以营利为目的，必须严格执行国家收费标准和财务管理办法。根据《少年儿童体育学校管理办法》的有关规定，体育学校招生时的收费标准必须报当地物价、财政部门审批。对于不按国家有关规定，擅自高收费、或违反财务规定、侵占体育学校办学经费的，审批机构应责令改正，情节严重或拒不改正的，应立即责令停止招生、取缔办学资格；构成犯罪的，将依法查处。
　　三、社会力量办体育学校的名称应当确切表示其类别、层次的所在行政区域。根据《少年儿童体育学校管理办法》有关规定，各类体育学校未经国家体育行政主管部门审批，不得随意冠以"中华"、"中国"、"全国"、"国家"等名称。如擅自冠名，国家体育总局将追究责任并严肃处理。
　　四、各行业组织、企业事业组织、个人委托学校、培训机构实施体育专项运动技能培训 (含单项培训)，必须经当地政府体育行政部门批准后，方可与委托单位签定联合办学合同。负责体育专项运动技能培训的学校或培训机构的设置，必须具备：有组织机构和管理制度；有与培训任务相适应的师资力量和管理人员；有相应的训练场所、设施设备及稳定的经费来源等保障条件。
　　五、国家体育总局将根据《少年儿童体育学校管理办法》，近期制定颁发《体育学校办学条件、办学水平的评价体系》，并在全国体育学校中开展体育学校合格及办学水平评估工作，以推动全国体育学校健康发展。



国家体育总局
一九九九年四月二十七日

国家税务总局


国家税务总局关于境外所得征收个人所得税若干问题的通知(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：
为维护国家税收权益，根据《中华人民共和国个人所得税法》及其实施条例的有关规定，现对境外所得征收个人所得税若干问题通知如下：
一、关于纳税申报期限问题
纳税人来源于中国境外的应税所得，在境外以纳税年度计算缴纳个人所得税的，应在所得来源国的纳税年度终了、结清税款后的三十日内，向中国税务机关申报缴纳个人所得税；在取得境外所得时结算税款的，或者在境外按来源国税法规定免予缴纳个人所得税的，应在次年一月一日起
三十日内向中国税务机关申报缴纳个人所得税。纳税人兼有来源于中国境内、境外所得的，应分别申报计算纳税。
二、关于境外代扣代缴税款问题
纳税人任取或受雇于中国的公司、企业和其他经济组织或单位派驻境外的机构的，可由境外该任职、受雇机构集中申报纳税，并代扣代缴税款。
三、关于纳税申报方式问题
纳税人在规定的申报期限内不能到主管税务机关申报纳税的，应委托他人申报纳税或者邮寄申报纳税。邮寄申报纳税的，以寄出地的邮戳日期为实际申报日期。
四、境外所得税款抵扣举例
某纳税人1994年1月至12月在Ａ国取得工薪收入60000元（人民币，下同），特许权使用费收入7000元；同时，又在Ｂ国取得利息收入1000元。该纳税人已分别按Ａ国和Ｂ国税法规定，缴纳了个人所得税1150元和250元。其抵扣计算方法如下：
（一）在Ａ国所得缴纳税款的抵扣
1．工资、薪金所得按我国税法规定计算的应纳税额：
60000
｛（───────── －4000）×税率－速算扣除数｝×12（月份数）
12
＝（1000×10％－25）×12＝900元

2．特许权使用费所得按我国税法规定计算的应纳税额：
7000×（1－20％）×20％（税率）＝1120元
3．抵扣限额：
900＋1120＝2020元

4．该纳税人在Ａ国所得税缴纳个人所得税1150元，低于抵扣限额，因此，可全额抵扣，并需在中国补缴税款870元（2020－1150）。
（二）在Ｂ国所得缴纳税款的抵扣
其在Ｂ国取得的利息所得按我国税法规定计算的应纳税额，即抵扣限额：1000×20％（税率）＝200元该纳税人在Ｂ国实际缴纳的税款超出了抵扣限额，因此，只能在限额内抵扣200元，不用补缴税款。
（三）在Ａ、Ｂ两国所得缴纳税款抵扣结果
根据上述计算结果，该纳税人当年度的境外所得应在中国补缴个人所得税870元，Ｂ国缴纳税款未抵扣完的50元，可在以后五年内该纳税人从Ｂ国取得的所得中的征收抵扣限额有余额时补扣。
五、本通知自一九九四年一月一日起施行。

CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF INDIVIDUAL IN-COME TAX ON INCOME EARNED FROM ABROAD

(State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 044)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to various sub-bureaus of the Offshore Oil Tax
Administration:
In order to safeguard the state's taxation rights and interests, and
in accordance with the related stipulations of the Law of the People's
Republic of China on Individual Income Tax and the Regulations for Its
Implementation, the Circular on Some Questions Concerning the Levy of
Individual Income Tax on Income Earned From Abroad is hereby given as
follows:

I. Question concerning the declaration time limit for tax payment
For the taxable income earned from outside China and the individual
income tax is calculated and paid on the tax-paying year abroad, the tax
payer shall, within 30 days after the end of the tax-paying year and the
clearing of taxes in the country where the income is earned, declare to
China's tax authorities and pay individual income tax; those who settle
the account of tax when income is earned from abroad, or the individual
income tax is exempt abroad in accordance with the stipulations of the tax
law of the country where the income is earned shall, with in 30 days from
January 1 of the following year, declare to China's tax authorities and
pay individual income tax. A tax payer who has income earned from both
inside and outside China shall respectively declare, calculate and pay
tax.

II. Question concerning withholding taxes abroad
For a tax payer who holds a post in or is hired by a Chinese company,
or enterprise, another economic organization or unit which sends him to an
overseas organization, the overseas organization where he holds a post or
is hired shall declare tax payment together and withhold the tax.

III. The question concerning declaration method for tax payment
A tax payer who is unable to declare tax payment at the competent tax
authorities within the specified declaration time limit shall entrust
someone with declaration on tax payment or mail the declaration on tax
payment. For a mailed declaration on tax payment, the local postmark day
on which the mail is sent out is taken as the actual day of declaration.

IV. Examples for the deduction of overseas income tax
A tax payer who earned salary income of 60000 yuan (the same below)
in A country from January to December 1994, and income from royalties of
7000 yuan; at the same time he earned 1000 yuan income from interest in B
country. In accordance with the stipulations of the tax laws of A country
and B country, the tax payer has paid 1150 yuan and 250 yuan in individual
income tax, the method for calculating deduction follows:
(1) Deduction of tax paid for the income earned in A country
The amount of payable tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from wages and
salaries:

60000 quick calculation
{(-------- - 4000) X tax rate - deducted amount } X 12 (months)
12

= (1000 X 10% - 25) X 12 = 900 yuan

2. The payable amount of tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from royalties:

7000 X (1 - 20%) X 20% (tax rate) = 1120 yuan

3. Deducted quota:

900 + 1120 = 2020 yuan

4. The tax payer pays 1150 yuan of individual income tax on the
income earned in A country, which is lower than the deducted quota,
therefore, it can be fully deducted and the tax payer shall repay 870 yuan
of tax in China (2020 - 1150).
(2) Deduction of tax paid for the income earned from B country
The payable amount of tax calculated according to the
stipulations of China's Tax Laws on the income gained from interest
in B country, that is the deduction quota:

1000 x 20% (tax rate) = 200 yuan

The actual tax paid by the tax payer in B country exceeds the
deduction quota, therefore, only 200 yuan can be deducted from within the
quota, and no more back duty is required.
(3) Deduction result of tax payment for the income earned from
A and B countries In accordance with the above-mentioned calculation
result, the tax payer shall repay 870 yuan of individual income tax in
China on the income he earns from abroad in the current year, the 50 yuan
which has not been deducted from the tax paid in B country can be
re-deducted from the balance of the deduction quota of the tax levied on
the income gained by the tax payer from the B country within the
subsequent five years.

V. This Circular goes into effect on January 1, 1994.



1994年3月8日