财政部、国家税务总局关于高校后勤社会化改革有关税收政策的通知
财政部 国家税务总局
财政部、国家税务总局关于高校后勤社会化改革有关税收政策的通知
财政部 国家税务总局
财税字[2000]25号
各省、自治区、直辖市和计划单列市财政厅（局）、国家税务局、地方税务局：
为贯彻落实《国务院办公厅转发教育部等部门关于进一步加快高等学校后勤社会化改革意见的通知》（国办发〔2000〕1号）的精神，推进高校后勤的社会化改革，经国务院批准，现对2002年底前高校后勤社会化改革过程中有关的税收政策通知如下：
一、对从原高校后勤管理部门剥离出来而成立的进行独立核算并有法人资格的高校后勤经济实体（以下简称高校后勤实体），经营学生公寓和教师公寓及为高校教学提供后勤服务而获得的租金和服务性收入，免征营业税；但利用学生公寓或教师公寓等高校后勤服务设施向社会人员提供
服务而获得的租金和其他各种服务性收入，应按现行规定计征营业税。
对社会性投资建立的为高校学生提供住宿服务并按高教系统统一收费标准收取租金的学生公寓，其取得的租金收入，免征营业税；但利用学生公寓向社会人员提供住宿服务而取得的租金收入，应按现行规定计征营业税。
二、对高校后勤实体为高校师生食堂提供的粮食、食用植物油、蔬菜、肉、禽、蛋、调味品和食堂餐具，免征增值税；经营此外的商品，一律按现行规定计征增值税。
三、对设置在校园内的实行社会化管理和独立核算的食堂，向师生提供餐饮服务获得的收入，免征营业税；向社会提供餐饮服务获得的收入，应按现行规定计征营业税。
四、对高校后勤实体向其他高校提供快餐的外销收入，免征增值税；向其他社会人员提供快餐的外销收入，应缴纳增值税。
五、对高校后勤实体的所得，暂免征收企业所得税。
六、对高校后勤实体，免征城镇土地使用税和房产税。
七、对在高校后勤社会化改革中因建学生公寓而经批准征用的耕地，免征耕地占用税。
八、高校后勤实体及享受上述优惠政策的其他经济实体，应对享受优惠政策的经营活动进行单独的核算，分别进行纳税申报。不进行单独核算和纳税申报的，不得享受上述政策。
九、本通知自2000年1月1日起执行。
2000年2月28日
中国国际贸易促进委员会共同海损理算暂行规则(附英文)
中国国际贸易促进委员会
中国国际贸易促进委员会共同海损理算暂行规则(附英文)
（简称北京理算规则）
为了在平等互利的基础上，正确地进行共同海损理算，以增强各国人民的友好关系，促进国际贸易与海洋运输的发展，中国国际贸易促进委员会制定本暂行规则，并设立海损理算处。
第一条 共同海损的范围
在海上运输中，船舶和货物等遭遇自然灾害、意外事故或其他特殊情况，为了解除共同危险，采取合理措施所引起的下列特殊损失和合理的额外费用，属于共同海损：
一、为了抢救船舶和货物等而造成的船、货等合理损失。
二、船舶驶入避难港的额外费用，在避难港额外停留期间的港口费用，以及事后载有原货物驶出的额外费用。
三、船舶由于驶往避难港而延长航程和在避难港额外停留期间支付的船员工资和给养，以及消耗的燃料和物料的费用。
四、救助费用、抢卸和重装货物等的费用以及其他额外费用。
由于本航程中的意外事故，为了安全地完成航程必须修理时，船舶在修理港合理停留期间必须支付的港口费用、船员工资和给养、消耗的燃料和物料费用，以及由于修理而卸载、重装和移动船上货物等所引起的费用和损失，在当前情况下可列入共同海损。
为了节省原应列入共同海损的费用而支付的费用，可以作为代替费用列入共同海损，这些费用，除经船、货双方同意的以外，不得超过被节省的费用。
除以上三款所列的损失和费用外，其他一切间接损失，包括由于迟延所引起的一切损失和费用，都不属于共同海损。
第二条 共同海损理算的原则
进行共同海损理算的原则是：在调查研究的基础上，明确责任，实事求是、公平合理地处理各项损失和费用的补偿和分摊。
提出共同海损理算要求的一方和其他有关各方，有举证的责任，证明其提出的损失或费用根据本规则的规定可列入共同海损。
对作为共同海损提出理算的案件，如果构成案件的事故确系运输契约一方不能免责的过失所引起，则不进行共同海损理算，但可根据具体情况，通过协商另作适当处理。
第三条 共同海损损失金额的计算
船舶、货物和运费的共同海损损失金额，按照下列标准计算：
一、船舶的损失金额，按照损失部分实际支付的合理修理费用（包括临时性修理费用、合理扣减后的换新费用）计算。如果船舶损失部分尚未进行修理，则按必要修理的合理估计费用计算。燃料、物料等损失按实际价值计算。
二、货物的损失金额，按照损失部分的到岸价格，减除由于损失无需支付的运费。如果遭受损失的残货已经出售，而受损程度无法确定，则按该货物的到岸价格与出售净得金额之间的差额计算。
三、运费的损失，按照货物遭受损失而引起的运费损失金额，减除由于损失无需支付的营运费用计算。
第四条 共同海损的分摊
共同海损的损失和费用，由各受益方根据各自的分摊价值比例分摊。
分摊价值按照下列标准计算：
一、船舶分摊价值，按照船舶在航程终止时的当地完好价值减除不属于共同海损的损失金额计算；或按照船舶在航程终止时的当地实际价值加上共同海损的损失金额计算。
二、货物分摊价值，按照货物的到岸价格，减除不属于共同海损的损失金额和承运人承担风险的运费计算。
未经申报的货物或谎报的货物，应按实际价值参加分摊；如果这些货物遭受损失，不得列入共同海损。
旅客行李和个人物品，除特殊情况外，不参加共同海损分摊。
三、运费分摊价值，按照承运人承担风险并于事后收得的运费，根据共同海损事故发生时尚未完成的航程，作相应比例的扣减，加上列入共同海损的运费损失金额计算。
第五条 利息和手续费
对共同海损的损失和费用，给予年利百分之七的利息。利息计算至共同海损理算书编就之日为止。
对垫付的共同海损费用，除船员工资、给养、燃料、物料外，给予百分之二的手续费。
第六条 共同海损担保
为了保证分摊共同海损，经有关方的要求，各分摊方应提供共同海损担保。共同海损担保，可以提供可靠的担保函，也可以提供保证金。如果提供保证金，除各有关方另有协议者外，应交由理算处以保管人的名义存入银行。保证金的使用，由理算处决定。保证金的提供、使用或退还，不影响各分摊方的最终分摊责任。
第七条 共同海损时限
为了维护各有关方的利益，尽快完成共同海损案件的理算，各有关方在共同海损事故发生后应及时办理必要的事项，并按照下列期限宣布共同海损和向理算处提供有关材料：
一、宣布共同海损：船舶在海上发生事故，不迟于到达第一个港口后的四十八小时；船舶在港内发生事故，不迟于事故发生后的四十八小时。
二、提供有关材料：有关共同海损事故和损失的证明材料，在有关方收到后一个月以内，但全部材料不迟于航程结束后一年。
如有特殊情况，在上述期限内向理算处提出理由，经理算处同意，可以适当延长。
如果有关方不按上述规定办理，理算处可以根据情况，不予理算；或根据已有材料进行理算。
第八条 共同海损理算的简化
为了减轻各有关方的负担，提高工作效率，共同海损理算应尽量简化，避免繁琐的手续和计算；理算书应力求简明扼要，便于执行。
对于案情简单的案件，可以作简易理算。
对于共同海损金额较小的案件，经征得主要有关方的同意，可以不进行理算。
INTERIM RULES FOR GENERAL AVERAGE ADJUSTMENT OF THE CHINA COUNCIL FPROMOTION OF INTERNATIONAL TRADE (KNOWN AS BEIJING RULES FORADJUSTMENT, FOR SHORT)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版《中华人民共和国涉外法规汇编》(1991年7月版). 当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM RULES FOR GENERAL AVERAGE ADJUSTMENT OF THE CHINA COUNCIL FOR THE
PROMOTION OF INTERNATIONAL TRADE KNOWN AS BEIJING RULES FOR
ADJUSTMENT, FOR SHORT
(Promulgated on January 1, 1975)
With a view to dealing properly with general average adjustment on the
basis of equality and mutual benefit so as to enhance friendly relations
among peoples of different countries and promote the development of
international trade and marine transport, the China Council for the
Promotion of International Trade has formulated the present Interim Rules
and set up the Department for Average Adjustment.
Article 1 Scope of general average.
The following extraordinary loss of damage and reasonable extra expenses
arising from measures properly taken for relieving a ship, cargo, etc.
from common danger caused by natural calamities, accidents and/or other
extraordinary circumstances in marine transport shall fall within the
scope of general average:
1. loss of damage reasonably caused to the ship, cargo, etc. for rescuing
the same from danger;
2. extra expenses incurred by the ship for entering a port of refuge, port
charges incurred during the extra period of the ship's staying in a port
of refuge and extra expenses for the ship's leaving the port of refuge
subsequently with her original cargo;
3. crew's wages and maintenance incurred as well as fuel and stores
consumed during the prolongation of the voyage occasioned by the ship
proceeding to a port of refuge and during the extra period of the ship's
stay in a port of refuge;
4. salvage expenses, expenses for forced discharge and reloading of the
cargo, etc. and other extra expenses.
Where the ship needs repairs for the safe completion of the voyage in
consequence of damage caused by an accident during the voyage, the port
charges, crew's wages and maintenance and fuel and stores necessarily
incurred or consumed during the reasonable period of detention of the ship
in the port of repair, as well as the expenses and loss or damage arising
from such discharging, reloading and handling on board of the cargo, etc.
as are required for the repairs, may under the present circumstances be
admitted as general average.
Where any expense is incurred to save another expense which would have
been admissible in general average, such expense may be allowed in general
average as a substituted expenses. Unless otherwise agreed upon by and
between the ship and cargo interests, the amount so allowable shall not
exceed the amount of the expense saved. With the exception of loss or
damage and expenses referred to in the above three paragraphs, any other
indirect loss, including loss or damage and expenses through delay, shall
not fall within the scope of general average.
Article 2 Principle of adjusting general average.
The principle of general average adjustment is the ascertainment of
liability on the basis of investigation and study and dealing with the
compensation for and contribution to various losses and expenses fairly,
reasonably and in a truth-seeking way.
The onus of proof shall be upon the party applying for general average
adjustment as well as the other parties concerned to show that their
respective loss or damage and expenses claimed for are allowable as
general average according to the provisions of the Rules.
If the event giving rise to a claim submitted for adjustment as general
average is due to a fault of one of the parties to the contract of
affreightment, for which he is not entitled to exemption from liability,
no general average adjustment shall be proceeded with, but the case may be
otherwise appropriately dealt with through consultation according to the
circumstances involved.
Article 3 Computation of amount of general average loss or damage.
The amount to be admitted as general average for loss or damage to the
ship, cargo and freight shall be computed on the following basis:
1. The amount allowable for loss or damage to the ship shall be computed
in accordance with the actual reasonable cost of repairing such damage,
including cost of temporary repairs and of replacements subject to
reasonable deductions in respect of "wear and tear" Where no repairs have
been effected, computation shall be made in accordance with the reasonably
estimated cost of necessary repairs. The amount allowable for loss of or
damage to fuel and stores, etc. shall be computed on the basis of their
actual values.
2. The amount allowable for loss of or damage to the cargo shall be
computed on the basis of the CIF value, less the freight which would have
been incurred but for such loss or damage. Where the cargo so damaged is
sold and it is impossible to ascertain the extent of the damage, the
amount shall be computed on the basis of the difference between the CIF
value and the net proceeds of sale.
3. The amount allowable for loss of freight shall be computed on the basis
of the freight lost owing to the loss of, or damage to, the cargo, less
the operating costs of the ship, which would have been incurred but for
such loss of damage.
Article 4 Contribution to general average.
General average loss or damage and expenses shall be contributed to by the
benefited interests in proportion to their respective contributory values.
The contributory value shall be computed on the following basis:
1. The contributory value of the ship shall be computed either in
accordance with the value of the ship in sound condition at the time and
place of the termination of the voyage, less the amount of loss or damage
not allowable in general average, or in accordance with the actual net
value of the ship at the time and place of the termination of the voyage,
plus the amount allowable in general average.
2. The contributory value of the cargo shall be computed on the basis of
the CIF values, less the amount of loss or damage not allowable in general
average and the freight at the risk of the carrier.
Undeclared or falsely declared cargo shall contribute on the actual value,
but loss of or damage to such cargo, if any, shall not be admitted as
general average. Passengers' luggage and personal effects shall not
contribute to general average except under extraordinary circumstances.
3. The contributory value of the freight shall be computed on the basis of
the freight at the risk of the carrier and subsequently earned, subject to
a deduction corresponding to the extent of the voyage still uncompleted at
the time of the accident giving rise to general average, plus the amount
of loss of freight allowable in general average.
Article 5 Interest and commission.
Interest shall be allowed on general average loss or damage and expenses
at the rate of 7% per annum until the date of the completion of the
general average adjustment.
A commission of 2% shall be allowed on general average expenses other than
crew's wages and maintenance and fuel and stores.
Article 6 General average security.
The contributing parties shall, at the request of the parties concerned,
provide a security to ensure the contribution to general average. Such
security may be in the form of a reliable letter of guarantee or a cash
deposit. Where a cash deposit is provided, the same shall be paid into an
account in a bank in the name of the Department for Average Adjustment
unless otherwise agreed upon by and between the parties concerned. Any use
of the cash deposit shall be decided by the Department for Average
Adjustment. The provision, use and refund of the cash deposit shall be
without prejudice to the ultimate liability of the contributing parties.
Article 7 Time limit of general average.
For the purpose of safeguarding the interests of all parties concerned and
completing the adjustment of general average as promptly as possible, all
parties shall, upon the occurrence of the accident giving rise to general
average, do everything necessary in time and declare general average and
provide the Department for Average Adjustment with relevant materials
within the following time limits:
1. Declaration of General Average
Within 48 hours upon the ship's arrival in the first port after the
accident, if it has occurred at sea, or within 48 hours after the
accident, if it has occurred in a port.
2. Provision of relevant materials For documentary evidence pertaining to
the occurrence of general average and general average loss or damage,
within one month after receipt thereof by the claiming party, but all
materials shall in any case be provided within one year of the completion
of the voyage.
In case of extraordinary circumstances the above time limits may be
appropriately extended, provided a reason for extension has been given
within the respective time limits to the Department for Average Adjustment
and its approval obtained. In case of failure to observe the above
stipulations on the part of any of the parties concerned, the Department
for Average Adjustment may either decline to proceed with adjustment or
adjust the case on the basis of the materials in its possession.
Article 8 Simplification of adjustment of general average.
With a view to lightening the burden of all parties concerned and
improving working efficiency, the adjustment of general average shall be
made as simple as possible; unduly complicated procedures and calculations
shall be avoided; adjustment shall be made as clear and concise as
possible and easy to execute.
Summary adjustment may be applied in simple cases.
For cases in which the amount involved is small, adjustment may be
dispensed with if consent has been obtained from the principal parties
concerned.
