中华人民共和国增值税暂行条例(附英文)
国务院
中华人民共和国增值税暂行条例(附英文)
1993年12月13日，国务院
第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳增值税。
第二条 增值税税率：
(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：
1.粮食、食用植物油；
2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；
3.图书、报纸、杂志；
4.饲料、化肥、农药、农机、农膜；
5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(四)纳税人提供加工、修理修配劳务(以下简称应税劳务)，税率为17%。
税率的调整，由国务院决定。
第三条 纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的，从高适用税率。
第四条 除本条例第十三条规定外，纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务)，应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式：
应纳税额=当期销项税额－当期进项税额
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式：
销项税额=销售额×税率
第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
第八条 纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务)，所支付或者负担的增值税额为进项税额。
准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：
(一)从销售方取得的增值税专用发票上注明的增值税额；
(二)从海关取得的完税凭证上注明的增值税额。
购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。进项税额计算公式：
进项税额=买价×扣除率
第九条 纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。
第十条 下列项目的进项税额不得从销项税额中抵扣：
(一)购进固定资产；
(二)用于非应税项目的购进货物或者应税劳务；
(三)用于免税项目的购进货物或者应税劳务；
(四)用于集体福利或者个人消费的购进货物或者应税劳务；
(五)非正常损失的购进货物；
(六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
第十一条 小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。
小规模纳税人的标准由财政部规定。
第十二条 小规模纳税人销售货物或者应税劳务的征收率为6%。
征收率的调整，由国务院决定。
第十三条 小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：
应纳税额=销售额×征收率
销售额比照本条例第六条、第七条的规定确定。
第十四条 小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。
第十五条 纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式：
组成计税价格=关税完税价格+关税+消费税
应纳税额=组成计税价格×税率
第十六条 下列项目免征增值税：
(一)农业生产者销售的自产农业产品；
(二)避孕药品和用具；
(三)古旧图书；
(四)直接用于科学研究、科学试验和教学的进口仪器、设备；
(五)外国政府、国际组织无偿援助的进口物资和设备；
(六)来料加工、来件装配和补偿贸易所需进口的设备；
(七)由残疾人组织直接进口供残疾人专用的物品；
(八)销售的自己使用过的物品。
除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第十七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。
第十八条 纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
第十九条 增值税纳税义务发生时间：
(一)销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
(二)进口货物，为报关进口的当天。
第二十条 增值税由税务机关征收，进口货物的增值税由海关代证。
个人携带或者邮寄进境自用物品的增值税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第二十一条 纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。
属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票：
(一)向消费者销售货物或者应税劳务的；
(二)销售免税货物的；
(三)小规模纳税人销售货物或者应税劳务的。
第二十二条 增值税纳税地点：
(一)固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的，应当分别向各自所在地主管税务机关申报纳税；经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。
(二)固定业户到外县(市)销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明，到外县(市)销售货物或者应税劳务的，应当向销售地主管税务机关申报纳税；未向销售地主管税务机关申报纳税的，由其机构所在地主管税务机关补征税款。
(三)非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
(四)进口货物，应当由进口人或其代理人向报关地海关申报纳税。
第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
第二十四条 纳税人进口货物，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第二十五条 纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。具体办法由国家税务总局规定。
出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。
第二十六条 增值税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第二十七条 对外商投资企业和外国企业征收增值税，按照全国人民代表大会常务委员会的有关决定执行。
第二十八条 本条例由财政部负责解释，实施细则由财政部制定。
第二十九条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国增值税条例(草案)》、《中华人民共和国产品税条例(草案)》同时废止。
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX
(State Council: 13 December 1993)
Whole Doc.
Article 1
All units and individuals engaged in the sales of goods, provision of
processing, repairs and replacement services, and the importation of goods
within the territory of the People's Republic of China are taxpayers of
Value-Added Tax (hereinafter referred to as 'taxpayers'), and shall pay
VAT in accordance with these Regulations.
Article 2
VAT rates:
(1) For taxpayers selling or importing goods, other than those
stipulated in items (2) and (3) of this Article, the tax rate shall be
17%.
(2) For taxpayers selling or importing the following goods, the tax
rate shall be 13%:
I. Food grains, edible vegetable oils;
II. Tap water, heating, air conditioning, hot water, coal gas,
liquefied petroleum gas, natural gas, methane gas, coal/charcoal products
for household use;
III. Books, newspapers, magazines;
IV. Feeds, chemical fertilizers, agricultural chemicals,
agricultural machinery and covering plastic film for farming;
V. Other goods as regulated by the State Council.
(3) For taxpayers exporting goods, the tax rate shall be 0%,
except as otherwise stipulated by the State Council.
(4) For taxpayer providing processing, repairs and replacement
services (hereinafter referred to as 'taxable services'), the tax rate
shall be 17%.
Any adjustments to the tax rates shall be determined by the State
Council.
Article 3
For taxpayers dealing in goods or providing taxable services with
different tax rates, the sales amounts for goods or taxable services with
different tax rates shall be accounted for separately. If the sales
amounts have not been accounted for separately, the higher tax rate shall
apply.
Article 4
Except as stipulated in Article 13 of these Regulations, for
taxpayers engaged in the sales of goods or the provision of taxable
services (hereinafter referred to as 'selling goods or taxable services'),
the tax payable shall be the balance of output tax for the period after
deducting the input tax for the period. The formula for computing the tax
payable is as follows:
Tax payable=Output tax payable for the period-Input tax for the
period If the output tax for the period is less than and insufficient to
offset against the input tax for the period, the excess input tax can be
carried forward for set-off in the following periods.
Article 5
For taxpayers selling goods or taxable services, the output tax shall
be the VAT payable calculated based on the sales amounts and the tax rates
prescribed in Article 2 of these Regulations and collected from the
purchasers. The formula for computing the output tax is as follows:
Output tax=Sales amount x Tax rate
Article 6
The sales amount shall be the total consideration and all other
charges receivable from the purchasers by the taxpayer selling goods or
taxable services, but excluding the output tax collectible.
The sales amount shall be computed in renminbi. The sales amount of
the taxpayer settled in foreign currencies shall be converted into
renminbi according to the exchange rate prevailing in the foreign exchange
market.
Article 7
Where the price used by the taxpayer in selling goods or taxable
services is obviously low and without proper justification, the sales
amount shall be determined by the competent tax authorities.
Article 8
For taxpayers who purchase goods or receive taxable services
(hereinafter referred to as 'purchasing goods or taxable services'), VAT
paid or borne shall be the input tax.
The amount of input tax that can be credited against the output tax,
other than the situations specified in Paragraph 3 of this Article, shall
be restricted to the amount of VAT payable as indicated on the following
VAT credit document:
(1) VAT indicated in the special VAT invoices obtained from the
sellers;
(2) VAT indicated on the tax payment receipts obtained from the
customs office. The creditable input tax for the purchasing of tax exempt
agricultural products is calculated based on a deemed deduction rate at
10% on the actual purchasing price. The formula for calculating the input
tax is as follows:
Input tax = Purchasing price x Deduction rate
Article 9
Where taxpayers purchasing goods or taxable services have not
obtained and kept the VAT credit document in accordance with the
regulations, or the VAT payable and other relevant items in accordance
with the regulations are not indicated on the VAT credit document, no
input tax shall be credited against the output tax.
Article 10
Input tax on the following items shall not be credited against
the output tax:
(1) Fixed assets purchased;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax exempt items;
(4) Goods purchased or taxable services used for group welfare or
personal consumption;
(5) Abnormal losses of Goods purchased;
(6) Goods purchased or taxable services consumed in the production of
work-in-progress or finished goods which suffer abnormal losses.
Article 11
Small-scale taxpayers engaged in selling goods or taxable services
shall use a simplified method for calculating the tax payable.
The criteria for small-scale taxpayers shall be regulated by the
Ministry of Finance.
Article 12
The rate leviable on the small-scale taxpayers selling goods or
taxable services shall be 6%.
Any adjustment to the leviable rate shall be determined by the State
Council.
Article 13
For small-scale taxpayers selling goods or taxable services, the tax
payable shall be calculated based on the sales amount and the leviable
rate prescribed in Article 12 of these Regulations. No input tax shall be
creditable. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount x leviable rate
The sales amount shall be determined in accordance with the
stipulations of Article 6 and Article 7 of these Regulations.
Article 14
Small-scale taxpayers with sound accounting who can provide accurate
taxation information may, upon the approval of the competent tax
authorities, not be treated as small-scale taxpayers, The tax payable
shall be computed pursuant to the relevant stipulations of these
Regulations.
Article 15
For taxpayers importing goods, tax payable shall be computed based on
the composite assessable price and the tax rates prescribed in Article 2
of these Regulations. No tax will be credited. The formulas for computing
the composite assessable price and the tax payable are as follows:
Composite assessable price
=Customs dutiable value + Customs Duty + Consumption Tax
Tax payable = Composite assessable price x Tax rate
Article 16
The following items shall be exempt from VAT:
(1) Self-produced agricultural products sold by agricultural
producers;
(2) Contraceptive medicines and devices;
(3) Antique books;
(4) Importation of instruments and equipment directly used in
scientific research, experiment and education;
(5) Importation of materials and equipment from foreign governments
and international organizations as assistance free of charge;
(6) Equipment and machinery required to be imported under contract
processing, contract assembly and compensation trade;
(7) Articles imported directly by organizations for the disabled for
special use by the disabled;
(8) Sale of goods which have been used by the sellers. Except as
stipulated in the above paragraph, the VAT exemption and reduction items
shall be regulated by the State Council. Local governments or departments
shall not regulate any tax exemption or reduction items.
Article 17
For taxpayers engaged in tax exempt or tax reduced items, the sales
amounts for tax exempt or tax reduced items shall be accounted for
separately. If the sales amounts have not been separately accounted for,
no exemption or reduction is allowed.
Article 18
For taxpayers whose sales amounts have not reached the VAT minimum
threshold stipulated by the Ministry of Finance, the VAT shall be exempt.
Article 19
The time at which a liability to VAT arises is as follows:
(1) For sales of goods or taxable services, it is the date on which
the sales sum is received or the documented evidence of right to collect
the sales sum is obtained.
(2) For importation of goods, it is the date of import declaration.
Article 20
VAT shall be collected by the tax authorities. VAT on the importation
of goods shall be collected by the customs office on behalf of the tax
authorities.
VAT on self-used articles brought or mailed into China by individuals
shall be levied together with Customs Duty. The detailed measures shall be
formulated by the Tariff Policy Committee of the State Council together
with the relevant departments.
Article 21
Taxpayers selling goods or taxable services shall issue special VAT
invoices to the purchasers. Sales amounts and output tax shall be
separately indicated in the special VAT invoices.
Under one of the following situations, the invoice to be issued shall
be an ordinary invoice rather than the special VAT invoice:
(1) Sale of goods or taxable services to consumers;
(2) Sale of VAT exempt goods;
(3) Sale of goods or taxable services by small-scale taxpayers.
Article 22
The place for the payment of VAT is as follows:
(1) Businesses with a fixed establishment shall report and pay tax
with the local competent tax authorities where the establishment is
located. If the head office and branch are not situated in the same county
(or city), they shall report and pay tax separately with their respective
local competent tax authorities. The head office may, upon the approval of
the State Administration for Taxation or its authorised tax authorities,
report and pay tax on a consolidated basis with the local competent tax
authorities where the head office is located.
(2) Businesses with a fixed establishment selling goods in a
different county (or city) shall apply for the issuance of an outbound
business activities tax administration certificate from the local
competent tax authorities where the establishment is located and shall
report and pay tax with the local competent tax authorities where the
establishment is located. Businesses selling goods and taxable services in
a different county (or city) without the outbound business activities tax
administration certificate issued by the local competent tax authorities
where the establishment is located, shall report and pay tax with the
local competent tax authorities where the sales activities take place. The
local competent tax authorities where the establishment is located shall
collect the overdue tax which has not been reported and paid to the local
competent tax authorities where the sales activities take place.
(3) Businesses without a fixed base selling goods or taxable services
shall report and pay tax with the local competent tax authorities where
the sales activities take place.
(4) For importation of goods, the importer or his agent shall report
and pay tax to the customs office where the imports are declared.
Article 23
The VAT assessable period shall be one day, three days, five days,
ten days, fifteen days or one month. The actual assessable period of the
taxpayer shall be determined by the competent tax authorities according to
the magnitude of the tax payable of the taxpayer; tax that cannot be
assessed in regular periods may be assessed on a
transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period and a monthly return shall be filled with any balance of
tax due settled within ten days from the first day of the following month.
Article 24
Taxpayers importing goods shall pay tax within seven days after the
issuance of the tax payment certificates by the customs office.
Article 25
taxpayers exporting goods with the applicable 0% tax rate shall, upon
completion of export procedures with the customs office, apply for the tax
refund on those export goods to the tax authorities on a monthly basis
based on such relevant documents as the export declaration document. The
detailed measures shall be formulated by the State Administration for
Taxation.
Where the return of goods or the withdrawal of the customs
declaration occurs after the completion of the tax refund on the export
goods, the taxpayer shall repay the tax refunded according to the laws.
Article 26
The collection and administration of VAT shall be conducted in
accordance with the relevant regulations of the
Republic of China on Tax Collection and Administration> and these
Regulations.
Article 27
The collection of VAT from foreign investment enterprises and foreign
enterprises shall be conducted in accordance with the resolutions of the
standing Committee of the National People's Congress.
Article 28
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 29
These Regulations shall come into effect from January 1, 1994,
Draft Regulations of the People's Republic of China on Value- Added Tax>
and the
Tax> promulgated by the State Council on September 18, 1984 shall be
repealed on the same date.
财政部、国家发展改革委关于进一步清理整顿涉及出租汽车收费的通知
财政部 国家发展和改革委员会
财综[2006]14号
财政部 国家发展改革委关于进一步清理整顿涉及出租汽车收费的通知
各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委、物价局，新疆生产建设兵团财务局、发展改革委，国务院有关部委：
近年来，按照国务院关于做好出租汽车行业清理整顿工作的要求，各地对涉及出租汽车的收费进行了清理整顿，公布取消了一批不合法、不合理的收费项目，降低了过高的收费标准，对减轻出租汽车经营者负担起到了积极作用。但从各地反映的情况看，目前涉及出租汽车的收费仍不尽规范，一些地方仍存在乱收费行为，侵害了出租汽车经营者权益。为配合新的石油价格形成机制顺利实施，切实减轻出租汽车企业和司机负担，维护出租汽车行业和社会稳定，决定进一步开展涉及出租汽车收费的清理整顿工作。现将有关事项通知如下：
一、清理整顿的范围及政策界限
各地区现行涉及出租汽车企业和司机负担的行政事业性收费、政府性基金、政府性集资、摊派、经营服务性收费和其他费用，均属于清理整顿的范围。
（一）行政事业性收费。各地区凡在法律、法规规定之外或未经国务院和省、自治区、直辖市人民政府及其财政、价格部门批准强制向出租汽车企业和司机的收费，均属于乱收费，应当予以取消。对符合国家审批管理规定向出租汽车企业和司机收取的行政事业性收费，属于重复设置或者不合理的，要进行归并或者取消。清理整顿后，需要保留的涉及出租汽车企业和司机的行政事业性收费项目，由各省、自治区、直辖市财政、价格部门报经同级人民政府批准后向社会公布，并报财政部、国家发展改革委备案。
（二）政府性基金。涉及出租汽车企业和司机的政府性基金，必须符合法律、行政法规规定或经国务院和财政部批准。否则，应当予以取消。各地区现行涉及出租汽车的政府性基金项目，要严格按照《财政部关于发布全国政府性基金项目目录的通知》（财综[2004]6号）规定执行，不得擅自增加政府性基金项目、扩大征收范围和提高征收标准。
（三）政府性集资。各地区向出租汽车企业和司机进行政府性集资，必须符合法律、行政法规和国务院的规定。否则，均属于乱集资，应一律予以取消。严禁向出租汽车企业和司机进行各种摊派。
（四）经营服务性收费。涉及出租汽车的经营服务性收费，必须按照自愿原则，不得以行政手段强行要求出租汽车企业和司机接受各种经营服务并收取费用。
二、清理整顿的主要内容
（一）取消不合法、不合理的收费基金项目。主要是取消省、自治区、直辖市以下各级政府及有关部门越权设立的涉及出租汽车的行政事业性收费项目，以及省、自治区、直辖市人民政府及其财政、价格部门出台的不合理、不合法的行政事业性收费和政府性基金项目，包括道路运输年检费、道路运输经营许可证工本费、营运驾驶员从业资格考试费、城市出租汽车经营许可证工本费、城市出租汽车车辆营运证工本费、城市出租汽车驾驶员服务资格证工本费、出租汽车驾驶员职业培训费、春运年检费、铁路无人看守道口安全监护费、治安联防费、治安登记证费，交通违章公告费、登报费、拖车费、安全教育培训费、学习资料费以及其他收费基金项目。
（二）落实国家已公布取消的收费基金项目。各地区要严格按照国家有关规定执行，不得向出租汽车企业和司机收取运输管理费、客运管理费、治安费、特殊行业审验费、机动车辆排污费、城市公用事业附加费等业已公布取消的收费基金项目，也不得收取公路客运附加费。
（三）减免收费基金。对符合规定保留的收费项目，要本着切实减轻出租汽车司机负担、稳定出租汽车营运的原则，降低过高的标准或予以免收。
（四）规范各类检验、检测收费行为。除机动车安全技术检验机构按照《道路交通安全法》的规定对出租汽车进行定期安全技术检验，并按照省级价格、财政部门规定的具体收费标准收取检验费外，其他部门和单位一律不得再对出租汽车进行尾气、噪声等各种强制性检测并收取费用。计量检定机构对出租车计价器一年检定一次，检定收费标准由省级价格、财政部门从严核定。各地应针对目前涉及出租汽车检测的部门多、项目多、频次多等突出问题，采取切实可行的解决办法，避免重复检测、重复收费。
（五）禁止强制服务、强行收费。对出租汽车司机缴纳的各类协会会员费、资格培训费、资料费、保险费、报纸杂志费以及购买防盗网、机油、行驶里程记录仪、GPS设备、座垫椅套等费用要进行清理和规范。
（六）强化监督机制。各地区、各部门一律不得出台新的针对出租汽车企业和司机的行政事业性收费和政府性基金项目。对公布取消涉及出租汽车企业和司机的行政事业性收费和政府性基金项目，各地区不得以任何理由和任何名义推迟执行或者拒不执行，也不得变相恢复征收。有关部门和单位向出租汽车企业和司机收取行政事业性收费，必须到指定的价格部门办理《收费许可证》，使用省、自治区、直辖市以上财政部门统一印制的票据，并在收费场所公示收费项目、收费标准、收费依据和举报电话等，自觉接受社会监督。对出租汽车企业和司机举报的乱收费问题，各级财政、价格部门要依法及时予以纠正和查处。
三、清理整顿工作的组织领导
财政部、国家发展改革委对全国清理整顿涉及出租汽车收费工作进行统一部署，并加强对各地的政策指导。各省、自治区、直辖市财政、价格部门在同级人民政府的领导下，对本地区清理整顿工作进行部署安排，并按职责分工具体组织实施。
四、清理整顿工作的步骤和要求
清理整顿涉及出租汽车收费工作分四个步骤进行。
（一）全面清理。各省、自治区、直辖市财政、价格部门对本地区涉及出租汽车的收费项目进行全面清理，区分哪些是合法收费，哪些是不合法、不合理收费，哪些收费属于重复设置需要归并、调整，哪些收费标准偏高需要降低标准。
（二）审核处理。在全面清理的基础上，各省、自治区、直辖市财政、价格部门按照本通知规定的政策界限，对本地区涉及出租汽车的收费项目逐项重新审核，提出取消、保留（包括归并）、降低收费标准、减免的意见，报同级人民政府批准后向社会公布，并报财政部、国家发展改革委备案。
（三）监督检查。各省、自治区、直辖市财政、价格部门组织开展一次对出租汽车收费情况的专项检查，检查方式以同级检查为主，也可以下查一级。要集中力量和时间，深入企业和基层开展全面检查，对出租汽车企业和司机反映强烈的乱收费问题进行重点检查。对不按规定取消收费或变相继续收费的，各级财政、价格部门要依法从严查处。同时，要按照《违反行政事业性收费和罚没收入收支两条线管理规定行政处分暂行规定》（国务院令第281号），追究责任人员的行政责任。财政部、国家发展改革委将根据各地检查进展情况，对重点地区清理整顿工作进行监督抽查。
（四）总结验收。各省、自治区、直辖市财政、价格部门应于2006年8月1日前将本地区的清理整顿情况，以书面形式分别报送财政部、国家发展改革委。
各级财政、价格部门要从维护社会稳定大局出发，充分认识清理整顿涉及出租汽车收费工作的重要性和紧迫性，切实履行职责，与交通、建设、公安、工商、监察等部门密切配合，认真扎实开展工作，务求取得明显成效，以促进出租汽车行业健康稳定发展。
财 政 部
国家发展改革委
二〇〇六年五月二十四日
