黑龙江省人民政府


黑龙江省城市维护费使用管理规定
黑龙江省人民政府



为了进一步加强城市维护费的使用管理工作，明确城市维护费的安排和使用由各级建委或城建部门统一归口，充分发挥其经济效益，有计划、有步骤地改善城市公共设施，以及把现有城市建设各项设施维修养护好，使用管理好，根据中共中央〔1978〕13号文件和国家计委、建委
、财政部一九七三年十二月二十二日《关于加强城市维护费管理工作的通知》以及省委一九七八年五十八次常委扩大会议、省革委五十五次办公会议和一九八○年省政府十八次常务会议精神，特做如下规定：
一、城市维护费的资金来源：①城市公用事业附加；②从“工商税”收入中提取的百分之一和随同“工商所得税”征收的百分之一；③国家预算拨款。
二、城市维护费的使用范围：
1、市政工程设施：系指城市道路、桥涵、防洪堤坝、排水管渠、路灯等维修养护。
2、城市公用事业：系指城市自来水、公共交通（公共汽车、无轨及有轨电车、出租汽车、轮渡）、煤气（含液化气）及供热等。城市公用事业企业的设备、管道、车辆、船只等的经常保养、小修、中修应摊入成本开支。大修由大修理基金开支。大修理资金不足的，由城市维护费中予
以补助。
3、城市公用房屋维修：系指城市房产管理部门直接管理的公房。这部分房屋的维修养护，应贯彻“以租养房”的原则，租金不得挪用，其不足部分，由城市维护费中可给予补助。
4、城市公共设施：系指城市园林绿化、垃圾清扫、公共厕所、街道洒水、交通安全设施、消防设施的设置和维修，及消防车辆的购置。上述各项，凡是有收入的事业单位，应首先在事业收入中解决维修养护费用，不足部分由城市维护费中予以补助。
5、城市中小学校舍修缮补助。
6、直接为城市建设服务的技术后方设施维护补助和为城市建设服务的勘测、规划、科研事业的补贴。
厂矿企业、机关团体等单位的自来水水源、道路、排水、房屋等设施的维修费用，由各企事业单位自行解决，不得由城市维护费中支付。
城市维护费是城市的专项维护资金。必须严格按照国家规定的范围使用，不准挪作他用，不准任意扩大开支范围，不准用城市维护费修建楼堂馆所。违犯者要追究领导责任，情节严重者按违犯财经纪律论处。
三、使用的原则：城市维护费的使用，要认真贯彻勤俭建国的方针和自力更生的精神，少花钱多办事，使有限的资金发挥更大的效益。在规定的范围内，按下列原则安排：
1、统一规划，保证重点，因地制宜，分期分批解决当前急需的问题。
2、重点用于规定使用范围内的原有设施的维修、养护，延长各项设施的使用年限，在确保维修的前提下，确有余力，可以安排一些城市建设急需的小型基本建设工程和施工机具、设备购置，但要从严掌握。
3、新建工程，要纳入年度自筹资金基本建设规划，严格履行基本建设程序。
4、使用城市维护费的单位，要严格遵守已批准的计划，指定专人，加强管理，节约资金。各级财政部门要加强对城市维护费的财务监督。
四、城市维护费的使用管理权限：
城市维护费由各级城市建设部门归口管理。计划、财政、城建等部门要密切合作。
城市维护费的分配计划。由市、县建委或城建主管部门按上述规定使用范围会同计划、财政部门编制，由市、县人民政府审定。
城市维护费的收支，统一纳入地方财政的总预算和总决算。
为了正确反映城市维护费的收支情况，考核使用效果，各地应单独编制城市维护费的收支预算和决算送交当地财政部门监督执行，报省城建局、财政局备查。城市维护费的年度结余款，可结转下年使用。
五、城市维护所需材料设备，按中央一九七八年十三号文件规定，各地要列入计划，并拨交给城建部门掌握使用。
本规定自批准之日起执行，在执行中如与过去省有关规定有抵触的，以本规定为准。




1980年8月7日
国家税务总局


国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(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：
根据国务院的统一部署，各地相继出台住房制度改革的实施办法。现对外商投资企业（以下简称企业）及其中方雇员（以下简称个人）提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下：
一、对企业和个人按照国家或地方政府住房制度的有关规定提存各类住房补贴或住房公积金（包括自愿住房公积金）的税务处理。 （一）在未实行住房制度改革的地区，企业按照财政部门、劳动部门的原有规定提取的住房补贴，可作为计算企业当期应纳税所得额的扣除项目在当期成
本费用中列支。
（二）在已实行住房制度改革的地区，企业按照国家或地方政府规定的比例提存各类住房公积金时，凡企业在计征企业所得税前已按有关规定提存各类职工福利基金的，企业每年提存的该项职工福利基金支付除职工住房支出以外的其他规定用途支出后的帐面余额应转为住房公积金；帐
面无余额或帐面余额不足以结转当年应提存的住房公积金的，不足部分方可在计征所得税前作为当期成本、费用列支。
（三）企业和个人按照国家或地方政府规定的比例提取并向指定机构实际缴付的住房公积金，在计征个人所得税时可不计入个人当期工资、薪金收入。
二、企业和个人支用本通知第一条所指的住房补贴或住房公积金的税务处理
（一）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，应在已提存的该个人住房补贴或住房公积金中列支。 （二）个人领取已提存的住房公积金（包括企业提存部分和个人提存部分），应按实际领取数计入个人当期工资、薪金收入计算缴纳个人所得税。但个
人实际支付的各项住房支出（包括购建房支出和租房支出等），符合国家和地方政府规定的用途，并能提供有效合法的支付凭证，经主管税务机关审核，可从实际领取数中扣除，超过实际领取数的部分，不得从当期工资薪金收入中扣除。
三、企业和个人超出国家或地方政府规定的比例提存与支用各类住房补贴或住房公积金的税务处理
（一）企业超出国家或地方政府规定的比例自行提存的各类住房补贴或住房（补充）公积金，不得在企业当期成本、费用中列支。
（二）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，不足以在按国家或地方政府规定提存的该个人住房补贴或住房公积金中列支的部分，凡企业董事会决议由企业支付的，可依有效合法的支付凭证列入企业当期成本、费用。但同时应计入个人当期工资、薪金
收入计征个人所得税。
（三）个人超出国家或地方政府规定的比例提存的住房公积金，在计算缴纳个人所得税时，不得从个人当期工资、薪金所得中扣除。

CIRCULAR ON THE QUESTION CONCERNING THE HANDLING OF TAXATIONRELATED TO THE DRAWING AND USE OF HOUSING PUBLIC ACCUMULATION FUNDS BYENTERPRISES WITH FOREIGN INVESTMENT AND THEIR EMPLOYEES

(State Administration of Taxation: 26 July 1994 Coded Guo Shui Fa[1994] No. 165)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In line with the unified planning of the State Council,
implementation measures for reform of the housing system have been
published one after another in various localities. The question concerning
taxation handling related to the drawing, receiving and use of various
housing subsidies or housing public accumulation funds by enterprise with
foreign investment (hereinafter referred to as enterprises) and the
employees of the Chinese side (hereinafter referred to as individuals) is
hereby clarified as follows:

I. The handling of taxation related to the drawing of various housing
subsidies or housing public accumulation funds (including voluntary
housing public accumulation funds) by enterprises and individuals in
accordance with relevant stipulations as set in the housing system of
national or local government.
(1) In areas which have not as yet carried out reform of the housing
system, the housing subsidies drawn by enterprises in accordance with the
original stipulations of financial department and labor department may be
regarded as the deducting items for calculating the enterprise's current
payable tax on the income amount and be itemized in the current cost
expenses.
(2) In areas where reform of the housing system has been introduced,
when an enterprise has drawn various kinds of housing public accumulation
funds in accordance with the proportion set by the national or local
government, if an enterprise has drawn various types of workers' welfare
funds in accordance with related regulations before the calculation and
collection of enterprise income tax, the book balance of that workers'
welfare funds drawn each year by the enterprise, after paying for the
expenditures for other stipulated purposes than paying for workers'
housing expenditures shall be turned into housing public accumulation
funds; when there is no book balance or the book balance is not enough to
carry down the housing public accumulation funds drawn in the current
year, only then can the deficiency be itemized as the period costs and
expenses before income tax is calculated and collected.
(3) The housing public accumulation funds drawn by an enterprise and
an individual in accordance with the proportion stipulated by the national
or local government and actually paid to a designated organization may not
be included in the individual's current wage and salary income when
individual income tax is calculated and levied.

II. The handling of taxation related to an enterprise and an
individual who use the housing subsidies or housing public accumulation
funds as referred to in Article 1 of this Circular
(1) The housing expenditures such as the expenses on housing purchase
and construction, expenses on housing repair and expense on rentals
actually paid by the enterprise to individuals shall be itemized in the
individual's housing subsidies or housing public accumulation funds that
have been drawn.
(2) The already drawn housing public accumulation funds received by
an individual (including the part drawn by the enterprise and the part
drawn by an individual) shall be included in the individual's current wage
and salary income in accordance with the amount actually received for the
calculation and payment of individual income tax. But the various housing
expenditures actually paid by an individual (including expenditures on the
purchase and construction of houses and expenditure on rents), which
conform with the uses stipulated by the national and local governments and
for which effective and legal payment certificates can be provided, after
examination and verification by the competent tax authorities, may be
deducted from the amount actually received, the part that exceeds the
amount actually received cannot be deducted from the current wage and
salary income.

III. The handling of taxation related to the drawing and use of
various housing subsidies or housing public accumulation funds by an
enterprise and an individual, that exceed the proportion stipulated by the
national or local government
(1) The various housing subsidies or housing (supplementary) public
accumulation funds drawn by an enterprise itself, that exceed the
proportion as set by the national or local government cannot be listed and
spent as the enterprise's current costs and expenses.
(2) If the housing expenditures such as expenses on housing purchase
and construction, housing repair expense and rental expense actually paid
by the enterprise to individuals are not enough to be itemized in that
individual's housing subsidies or housing public accumulation funds drawn
in accordance with the proportion stipulated by the national or local
government, the expenditure paid by the enterprise in accordance with the
resolution of the board of directors of the enterprise may be included in
the enterprise's current costs and expenses in light of an effective and
legal payment certificate. But at the same time, it should be included in
the individual's current wage and salary income for the calculation and
levying of individual income tax.
(3) The housing public accumulation funds drawn by an individual that
exceeds the proportion set by the national or local government cannot be
deducted from the individual's current wage and salary income when
individual income tax is calculated and paid.



1994年7月26日