国家税务总局关于明确含金成分产品出口退（免）税政策的通知
国家税务总局
国家税务总局关于明确含金成分产品出口退（免）税政策的通知
国税发[2005]59号
各省、自治区、直辖市和计划单列市国家税务局：
近接一些地区来函请示有关对以黄金为原材料加工的出口产品是否比照出口黄金首饰政策办理出口退（免）税的问题。经研究，明确如下：
考虑到目前国家对黄金实行即征即退或免税政策的实际情况，自2005年5月1日起，对以黄金为主要原材料（黄金价值占出口产品材料成本50%以上，下同）加工的出口产品，如氯化金、氯金酸晶体或三氯化金晶体（其海关商品编号为2843300090，标准商品名称为“其他金化合物”，出口货物报关单打印的中文名称为“三氯化金晶体”）、AU-Si型纳米级导电胶（其海关商品编号2003年为3824909090，标准商品名称为“其他编号未列名的化工产品”，2004年为3824909030，标准商品名称为“电极浆料”，出口货物报关单打印的中文名称为“AU-Si型纳米级导电胶”），按照《财政部、国家税务总局关于黄金税收政策问题的通知》（财税〔2002〕142号）第三条有关规定执行。即出口上述产品，对黄金主要原材料部分不予退税，其进项税金计入产品成本，对其他原料及其加工增值部分退（免）税。
上述规定的执行日期以出口货物报关单（出口退税专用）上的出口日期为准。对出口企业在2005年5月1日前出口的以黄金为主要原材料加工的出口产品，凡黄金原材料占出口产品材料成本80%以上的出口企业所在地税务机关要向货源地税务机关进行函调，了解供货企业近年来的生产经营情况是否正常、供货企业与出口企业的交易有无异常之处、供货企业进项发票是否正常及纳税等情况，对排除骗税嫌疑的予以退（免）税，对不能排除骗税嫌疑的暂不予退（免）税。
国家税务总局
二○○五年四月五日
JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG ——附加英文版
the Government of the People's Republic of China，Government of the United Kingdom of Great Britain and Northern
JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG
WHOLE DOCUMENT
Government of the United Kingdom of Great Britain and Northern
Ireland
the Government of the People's Republic of China have reviewed
with
sfaction the friendly relations existing between the two
Governments
peoples in recent years and agreed that a proper negotiated
settlement
he question of Hong Kong, which is left over from the past, is
con-
ve to the maintenance of the prosperity and stability of Hong Kong
and
he further strengthening and development of the relations between
the
countries on a new basis. To this end, they have, after talks
between
delegations of the two Governments, agreed to declare as follows:
he Government of the People's Republic of China declares
that to
ver the Hong Kong area (including Hong Kong Island, Kowloon and
the
Territories, hereinafter referred to as Hong Kong) is the
common
ration of the entire Chinese people, and that it has decided to
resume
exercise of sovereignty over Hong Kong with effect from 1 July
1997.
he Government of the United Kingdom declares that it will restore
Hong
to the People's Republic of China with effect from 1 July 1997.
he Government of the People's Republic of China declares
that the
c policies of the People's Republic of China regarding Hong Kong
are
ollows:
Upholding national unity and territorial integrity and taking
account
he history of Hong Kong and its realities, the People's
Republic of
a has decided to establish, in accordance with the
provisions of
cle 31 of the Constitution of the People's Republic of China, a
Hong
Special Administrative Region upon resuming the
exercise of
reignty over Hong Kong.
The Hong Kong Special Administrative Region will be directly
under the
ority of the Central People's Government of the People's
Republic of
a. The Hong Kong Special Administrative Region will enjoy
a high
ee of autonomy, except in foreign and defence affairs which are
the
onsibilities of the Central People's Government.
The Hong Kong Special Administrative Region will be
vested with
utive, legislative and independent judicial power, including
that of
l adjudication. The laws currently in force in Hong Kong will
remain
cally unchanged.
The Government of the Hong Kong Special Administrative Region
will be
osed of local inhabitants. The chief executive will be
appointed by
Central People's Government on the basis of the results of
elections
onsultations to be held locally. Principal officials will be
nominated
he chief executive of the Hong Kong Special Administrative Region
for
intment by the Central People's Government. Chinese and
foreign
onals previously working in the public and police services
in the
rnment departments of Hong Kong may remain in employment. British
and
r foreign nationals may also be employed to serve as advisers or
hold
ain public posts in government departments of the Hong Kong
Special
nistrative Region.
The current social and economic systems in Hong Kong will
remain
anged, and so will the life-style. Rights and freedoms,
including
e of the person, of speech, of the press, of assembly, of
association,
ravel, of movement, of correspondence, of strike, of
choice of
pation, of academic research and of religious belief will be
ensured
aw in the Hong Kong Special Administrative Region. Private
property,
rship of enterprises, legitimate right of inheritance and
foreign
stment will be protected by law.
The Hong Kong Special Administrative Region will retain the
status of
ee port and a separate customs territory.
The Hong Kong Special Administrative Region will retain the
status of
nternational financial centre, and its markets for foreign
exchange,
, securities and futures will continue. There will be free
flow of
tal. The Hong Kong dollar will continue to circulate and remain
freely
ertible.
The Hong Kong Special Administrative Region will have
independent
nces. The Central People's Government will not levy taxes on the
Hong
Special Administrative Region.
The Hong Kong Special Administrative Region may establish
mutually
ficial economic relations with the United Kingdom and other
countries,
e economic interests in Hong Kong will be given due regard.
Using the name of "Hong Kong, China", the Hong Kong
Special
nistrative Region may on its own maintain and develop
economic and
ural relations and conclude relevant agreements with states,
regions
relevant international organizations. The Government of the
Hong Kong
ial Administrative Region may on its own issue travel
documents for
y into and exit from Hong Kong.
The maintenance of public order in the Hong Kong
Special
nistrative Region will be the responsibility of the Government
of the
Kong Special Administrative Region.
The above-stated basic policies of the People's Republic of
China
rding Hong Kong and the elaboration of them in Annex I to this
Joint
aration will be stipulated, in a Basic Law of the Hong Kong
Special
nistrative Region of the People's Republic of China, by the
National
le's Congress of the People's Republic of China, and they will
remain
anged for 50 years.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that, during the transitional period
between the
of the entry into force of this Joint Declaration and 30 June
1997,
Government of the United Kingdom will be responsible
for the
nistration of Hong Kong with the object of maintaining and
preserving
economic prosperity and social stability; and that the
Government of
People's Republic of China will give its cooperation
in this
ection.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that, in order to ensure a smooth
transfer of
rnment in 1997, and with a view to the effective
implementation of
Joint Declaration, a Sino-British Joint Liaison Group will be set
up
this Joint Declaration enters into force; and that it
will be
blished and will function in accordance with the provisions of
Annex
o this Joint Declaration.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that land leases in Hong Kong and other
related
ers will be dealt with in accordance with the provisions of Annex
III
his Joint Declaration.
he Government of the United Kingdom and the Government of the
People's
blic of China agree to implement the preceding declarations
and the
xes to this Joint Declaration.
his Joint Declaration is subject to ratification and shall enter
into
e on the date of the exchange of instruments of ratification,
which
l take place in Beijing before 30 June 1985. This Joint
Declaration
its Annexes shall be equally binding. Done in duplicate at
Beijing on
ecember 1984 in the English and Chinese languages, both texts
being
lly authentic.
the For the
rnment of the United Kingdom Government of the
reat Britain and Northern Ireland People's Republic of China
rate Thatcher Zhao Ziyang
ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
Government of the People's Republic of China elaborates the
basic
cies of the People's Republic of China regarding Hong Kong as set
out
aragraph 3 of the Joint Declaration of the Government of the
United
dom of Great Britain and Northern Ireland and the Government of
the
le's Republic of China on the Question of Hong Kong as follows:
Constitution of the People's Republic of China stipulates in
Article
hat "the state may establish special administrative
regions when
ssary. The systems to be instituted in special administrative
regions
l be prescribed by laws enacted by the National People's
Congress in
light of the specific conditions." In accordance with this
Article,
People's Republic of China shall, upon the resumption of the
exercise
overeignty over Hong Kong on 1 July 1997, establish the Hong
Kong
ial Administrative Region of the People's Republic of China.
The
onal People's Congress of the People's Republic of China shall
enact
promulgate a Basic Law of the Hong Kong Special Administrative
Region
he People's Republic of China (hereinafter referred to as the
Basic
in accordance with the Constitution of the People's
Republic of
a, stipulating that after the establishment of the Hong Kong
Special
nistrative Region the socialist system and socialist policies
shall
be practised in the Hong Kong Special Administrative Region and
that
Kong's previous capitalist system and life-style shall
remain
anged for 50 years.
Hong Kong Special Administrative Region shall be directly
under the
ority of the Central People's Government of the People's
Republic of
a and shall enjoy a high degree of autonomy. Except for foreign
and
nce affairs which are the responsibilities of the Central
People's
rnment, the Hong Kong Special Administrative Region shall be
vested
executive, legislative and independent judicial power, including
that
inal adjudication. The Central People's Government shall
authorise the
Kong Special Administrative Region to conduct on its own
those
rnal affairs specified in Section XI of this Annex.
government and legislature of the Hong Kong Special
Administrative
on shall be composed of local inhabitants. The chief executive
of the
Kong Special Administrative Region shall be selected by
election or
ugh consultations held locally and be appointed by the
Central
le's Government. Principal officials (equivalent to Secretaries)
shall
nominated by the chief executive of the Hong Kong
Special
nistrative Region and appointed by the Central People's
Government.
legislature of the Hong Kong Special Administrative Region
shall be
tituted by elections. The executive authorities shall abide by
the law
shall be accountable to the legislature.
ddition to Chinese, English may also be used in organs of
government
in the courts in the Hong Kong Special Administrative Region.
t from displaying the national flag and national emblem
of the
le's Republic of China, the Hong Kong Special Administrative
Region
use a regional flag and emblem of its own.
r the establishment of the Hong Kong Special Administrative
Region,
laws previously in force in Hong Kong (i. e. the common law, rules
of
ty, ordinances, subordinate legislation and customary law)
shall be
tained, save for any that contravene the Basic Law and subject
to any
dment by the Hong Kong Special Administrative Region legislature.
The
slative power of the Hong Kong Special Administrative Region
shall be
ed in the Legislature of the Hong Kong Special Administrative
Region.
legislature may on its own authority enact laws in accordance with
the
isions of the Basic Law and legal procedures, and report them to
the
ding Committee of the National People's Congress for the record.
Laws
ted by the legislature which are in accordance with the Basic Law
and
l procedures shall be regarded as valid.
laws of the Hong Kong Special Administrative Region shall be the
Basic
and the laws previously in force in Hong Kong and laws enacted
by the
Kong Special Administrative Region legislature as above.
r the establishment of the Hong Kong Special Administrative
Region,
judicial system previously practised in Hong Kong shall be
maintained
pt for those changes consequent upon the vesting in the courts
of the
Kong Special Administrative Region of the power of
final
dication.
cial power in the Hong Kong Special Administrative Region
shall be
ed in the courts of the Hong Kong Special Administrative Region.
The
ts shall exercise judicial power independently and free
from any
rference. Members of the judiciary shall be immune from legal
action
espect of their judicial functions. The courts shall decide
cases in
rdance with the laws of the Hong Kong Special Administrative
Region
may refer to precedents in other common law jurisdictions.
Judges of
Hong Kong Special Administrative Region courts shall be
appointed by
chief executive of the Hong Kong Special Administrative Region
acting
accordance with the recommendation of an independent
commission
osed of local judges, persons from the legal profession and
other
ent persons. Judges shall be chosen by reference to their
judicial
ities and may be recruited from other common law
jurisdictions. A
e may only be removed for inability to discharge the functions
of his
ce, or for misbehaviour, by the chief executive of the
Hong Kong
ial Administrative Region acting in accordance with the
recommendation
tribunal appointed by the chief judge of the court of final
appeal,
isting of not fewer than three local judges.
Additionally, the
intment or removal of principal judges (i. e. those of the
highest
) shall be made by the chief executive with the endorsement of
the
Kong Special Administrative Region legislature and reported
to the
ding Committee of the National People's Congress for the record.
The
em of appointment and removal of judicial officers other than
judges
l be maintained.
power of final judgment of the Hong Kong Special Administrative
Region
l be vested in the court of final appeal in the Hong Kong
Special
nistrative Region, which may as required invite judges from
other
on law jurisdictions to sit on the court of final appeal.
osecuting authority of the Hong Kong Special Administrative
Region
l control criminal prosecutions free from any interference.
he basis of the system previously operating in Hong Kong, the
Hong
Special Administrative Region Government shall on its
own make
ision for local lawyers and lawyers from outside the Hong Kong
Special
nistrative Region to work and practise in the Hong Kong
Special
nistrative Region.
Central People's Government shall assist or authorise the Hong
Kong
ial Administrative Region Government to make appropriate
arrangements
reciprocal juridical assistance with foreign states.
r the establishment of the Hong Kong Special Administrative
Region,
ic servants previously serving in Hong Kong in all
government
rtment, including the police department, and members of the
judiciary
all remain in employment and continue their service
with pay,
wances, benefits and conditions of service no less
favourable than
re. The Hong Kong Special Administrative Region government
shall pay
uch persons who retire or complete their contracts, as well
as to
e who have retired before 1 July 1997, or to their dependants,
all
ions, gratuities, allowances and benefits due to them on terms
no less
urable than before, and irrespective of their nationality or
place of
dence.
Hong Kong Special Administrative Region Government may employ
British
other foreign nationals previously serving in the public
service in
Kong, and may recruit British and other foreign nationals
holding
anent identity cards of the Hong Kong Special Administrative
Region to
e as public servants at all levels, except as heads
of major
rnment departments (corresponding to branches or
departments at
etary level) including the police department, and as deputy
heads of
of those departments. The Hong Kong Special Administrative
Region
rnment may also employ British and other foreign nationals as
advisers
overnment departments and, when there is a need, may recruit
qualified
idates from outside the Hong Kong Special Administrative
Region to
essional and technical posts in government departments,
The above
l be employed only in their individual capacities and, like
other
ic servants, shall be responsible to the Hong Kong
Special
nistrative Region Government.
appointment and promotion of public servants shall be on the basis
of
ifications, experience and ability. Hong Kong's previous
system of
uitment, employment, assessment, discipline, training and
management
the public service (including special bodies for appointment, pay
and
itions of service) shall, save for any provisions providing
privileged
tment for foreign nationals, be maintained.
Hong Kong Special Administrative Region shall deal on its own
with
ncial matters, including disposing of its financial
resources and
ing up its budgets and its final accounts. The Hong Kong
Special
nistrative Region shall report its budgets and final accounts to
the
ral People's Government for the record. The Central
People's
rnment shall not levy taxes on the Hong Kong Special
Administrative
on. The Hong Kong Special Administrative Region shall
use its
ncial revenues exclusively for its own purposes and they shall
not be
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