该案购车协议是否有效？
作者：江西省吉水县法院 曾建莉
[案情简介]：2003年4月14日，许某将一辆尚未上牌的“奥拓”新车转让给肖某，双方签订了购车协议，约定该车价格为23000元，由许某负责办理该车的上牌手续，上牌费用则由肖某负担。4月16日，肖某向许某支付了购车款项23000元及办理牌照的费用3000元，许某同时交付了汽车，但对该车的上牌以手续复杂为由久拖未办。肖某向法院起诉，要求判令许某继续履行办理买卖车辆的上牌手续的合同义务。
[分歧] ： 对本案的购车协议的效力问题，合议庭存在以下意见分歧：
第一种意见认为：本案购车协议无效。因为原告肖某与被告许某讼争的车辆未经登记注册及办理过户手续，为私自买卖，双方签订的购车协议无效。故不应支持原告的诉讼请求。
第二种意见认为：本案购车协议有效。因为本案原告肖某与被告许某讼争的车辆系未曾办理牌照的 新车，我国现行法律、行政法规并没有规定新车在无牌照的情况下不得买卖或转让。当事人买卖汽车虽未经登记注册及办理过户手续，但无违反法律，行政法规强制性规定的情形以及其他无效要件，故购车协议有效。故应依法支持原告诉讼请求。
[评析]：笔者认同第二种意见。因为（一）合同效力的确认必须以法律规定为依据。本案当事人许某和肖某双方均为完全民事行为人，买卖汽车的意思表示真实并实际交付，且不损害国家、社会公共利益和他人利益，符合民事法律行为的要件。（二）现行法律、行政法规并没有规定新车在无牌照的情况下不得买卖或转让。机动车在未上牌之前，由于尚未投入正常使用，故在法律上应视为一般意义上的物，而非特定的交通运输工具。依据《中华人民共和国合同法》第四十四条、第五十二条的规定，当事人买卖汽车，虽未经登记注册及办理过户手续，但并未违反法律、行政法规强制性规定的情形以及其他无效要件，故本案许某和肖某签订的购车协议合法有效，对双方当事人均有法律约束力，许某应当履行办理汽车牌照的合同义务。
国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若干具体问题的通知(附英文)
国家税务总局
国家税务总局关于退还外商投资企业改征增值税、消费税后多缴税款若干具体问题的通知(附英文)
国税发[1994]115号
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《国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知》的精神，现对外商投资企业改征增值税、消费税后多缴纳税款的退还问题具体明确如下：
一、外商投资企业由于改征增值税、消费税而多缴纳的税款，是指外商投资企业销售货物、提供加工或修理修配劳务，生产、委托加工应税消费品，依照《中华人民共和国增值税暂行条例》和《中华人民共和国消费税暂行条例》及其有关规定计算实际缴纳的税款，超出依照原《中华人
民共和国工商统一税条例（草案）》和国家税务局《关于对小轿车征收特别消费税有关问题的规定》及有关规定计算的应缴纳税款的部分。计算公式为：
当期多缴纳税款＝当期实际缴纳的增值税税款＋当期实际缴纳的消费税税款—工商统一税税款—特别消费税税款
工商统一税税款是指以外商投资企业当年销售额和销项税额合计数为计税依据，按照国家税务总局涉外税务管理司国税外函［1994］009号《关于贯彻国税函发［1993］152号文件有关问题的通知》所附的工商统一税税目税率表计算出的税款（包括地方附加）。从事批发
、零售业务的外商投资企业，其业务收入一律按3％的税率计算工商统一税税款。
特别消费税税款是指按照当年应税产品数量和国家税务局（89）国税流字第112号《关于对小轿车征收特别消费税有关问题的规定》所列税目、税额和计算方法计算出的税款。
二、外商投资企业既缴纳增值税，又缴纳消费税的，其多缴纳的税款，按照当期实际缴纳的增值税税款或消费税税款占当期实际缴纳的增值税，消费税税款总额的比例，分别计算退还增值税和消费税。计算公式为：
应退增值税税款＝当期多缴纳税款
当期实际缴纳的增值税税款
× －－－－－－－－－－－－－－－－－－
当期实际缴纳增值税和消费税税款总额
应退消费税税款＝当期多缴纳税款
当期实际缴纳的消费税税款
× －－－－－－－－－－－－－－－－－－
当期实际缴纳增值税和消费税税款总额
三、《国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知》中所说的“1993年12月31日前已批准设立的外商投资企业”是指1993年12月31日前已办理工商登记的外商投资企业；“批准的经营期限”是指工商行政管理部门
批准的经营期限，不包括1994年1月1日以后办理的延长期；“5年”是指从1994年1月1日起至1998年12月31日止。＃13四、外商投资企业进口货物所缴纳的增值税、消费税税款超出按照原工商统一税条例的有关规定计算的进口环节应缴纳税款的部分，原则上不予退
还。但是，对于个别的外商投资企业，为生产国内急需或国家鼓励发展的产品，进口生产所需国内市场不能保证供应的原材料、零部件所多缴纳的税款，经国家税务总局批准，可作个案处理。
进口环节工商统一税的计算公式为：
进口环节工商统一税税款＝
关税完税价格＋关税
－－－－－－－－－－－×工商统一税税率
1－工商统一税税率
五、外商投资企业生产的货物，销售给出口企业出口的，不予退还因税负增加而多缴纳的税款。
六、外商投资企业应于年度终了后30日内向主管涉外税务机关报送书面申请报告，填写《增值税、消费税税负增加退税申请表》（式样附后），同时附送增值税、消费税完税证复印件，经主管涉外税务机关审核，并报授权税务机关批准后，办理退还税款手续。
七、外商投资企业的年退税额在100万元人民币（含100万元）以上的，由国家税务总局审批；年退税额在100万元人民币以下的，由国家税务总局所属省级分局和计划单列市分局审批。
各省级分局、计划单列市分局，应于年度终了后60天内，将上年度退税情况汇总上报国家税务总局。
八、多缴纳税款的退还，原则上在年终后一次办理。年度退税额较大的，经省级分局、计划单列市分局批准，可按季预退税款，年终清算。个别企业因资金周转确有困难，经国家税务总局批准，可按月预退税款，年终清算。
九、外商投资企业应据实申报退税额，凡发现有申报不实或采取不正当的手段造成多退税的，按《中华人民共和国税收征收管理法》的有关规定处理。
附：
一、增值税、消费税税负增加退税申请表
二、关于小轿车征收特别消费税有关问题的规定
增值税、消费税税负增加退税申请表
（ 年度）
纳税人登记号：
纳税人名称： 经济性质：
营业地址： 电 话： 金额单位：万元
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ ｜ ｜ ｜ ｜工商统一税｜ ｜
｜ 主要货物或 ｜销售额｜增 值 税｜消 费 税｜－－－－－｜ 应 退 税 款 ｜
｜应税劳务名称｜ ｜实纳税款｜实纳税款｜税率｜税款｜ ｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ 1 ｜ 2 ｜ 3 ｜ 4 ｜5 ｜6 ｜7＝3＋4－6｜
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｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
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｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
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｜ 合 计 ｜ ｜ ｜ ｜ ｜ ｜ ｜
｜－－－－－－｜－－－－－－－－－－－－－｜－－｜－－－－－－－－－－｜
｜主管涉外税务｜ ｜备 ｜ ｜
｜机关审核意见｜ ｜注 ｜ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
企业负责人： 财务负责人： 年 月 日填
说明：（1）此表随书面申请报告一并逐级上报。
（2）生产小轿车的外商投资企业，应在此表“工商统一税”一栏后，加“特别消费税”栏，内容包括“税目，”“税款”。
附件：关于对小轿车征收特别消费税有关问题的规定
各省、自治区、直辖市人民政府，国务院各部委，各直属机构：
根据国务院关于加强小轿车销售管理和征收特别消费税的决定，经财政部审查同意，并报经国务院批准，现将对小轿车征收特别消费税的有关事项通知如下：
一、在中华人民共和国境内从事生产和进口小轿车的单位和个人，为特别消费税的纳税义务人（以下简称纳税人），必须依照本规定缴纳特别消费税。
二、小轿车特别消费税税目和税额：
（一）小轿车
1、进口整车，其中：苏联、东欧地区进口的伏尔加每辆一万五千元，拉达每辆一万元，菲亚特126Ｐ每辆五千元，其他车每辆七千元；苏联、东欧以外地区进口车每辆四万元。
2、进口散件组装车，其中：天津夏利每辆一万元；其他车每辆二万元。
3、国产车每辆一万元。
（二）吉普车（包括变型车）
1、进口整车，其中：苏联、东欧地区进口的拉达2121、阿罗244每辆五千元；其他进口车每辆三万五千元。
2、进口散件组装车每辆一万五千元。
3、国产车每辆五千元。
（三）面包车（包括工具车）
1、进口整车每辆三万元。
2、进口散件组装车每辆一万元。
3、国产车每辆五千元（今年暂缓征收）。
税目和税额的调整，由国务院确定。
三、特别消费税应纳税额的计算公式：
应纳税额＝单位税额×应税产品数量
四、小轿车特别消费税的纳税环节：
境内生产的应税小轿车，由生产者于销售时纳税；生产企业受托加工的，由受托者于交付货物时纳税；生产企业自产自用的，由生产者于交付使用时纳税。
进口的应税小轿车，由进口报关者于进口报关时纳税。
五、纳税人生产销售的小轿车的特别消费税，由纳税人在销售价格之外向购货方收取；纳税人受托加工的小轿车的特别消费税，由纳税人在加工费之外向委托方收取。纳税所收取的小轿车特别消费税应在发票上如实注明，并向税务机关缴纳。
纳税人自产自用的小轿车的特别消费税，由纳税人向税务机关缴纳。
纳税人进口小轿车的特别消费税，由纳税人向代征机关缴纳。缴纳的特别消费税应在销售进口小轿车的价格之外向购货方收取，并在发票上如实注明。
六、小轿车特别消费税的减免：
（一）、出口的应税小轿车免征特别消费税。免税实行“先征后退”的原则，由出口者在报关出口后，退还已征的税款。有关退税手续，比照出口产品退产品税（增值税）的规定办理。
（二）、享有外交特权和豁免的外交代表机构和外交人员，免征小轿车特别消费税。
（三）、国家税务局确定的其他免税。
除上述规定者外，小轿车特别消费税一律不得减税、免税。
七、小轿车特别消费税由税务机关征收，有关征收管理事项，依照《中华人民共和国税收征收管理暂行条例》的规定办理。
进口小轿车的特别消费税由海关代征。
八、征收的小轿车特别消费税上交中央财政。
九、本规定自一九八九年二月一日起施行。其他文件与此有抵触的，按本规定执行。
CIRCULAR ON SOME CONCRETE QUESTIONS CONCERNING REFUNDING THE EXTRATAX PAYMENTS RESULTING FROM THE SWITCH-OVER TO THE LEVY OF VALUE-ADDED TAXAND CONSUMPTION TAX ON ENTERPRISE WITH FOREIGN INVESTMENT
(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 115)
Whole Doc.
To the tax bureau 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 the spirit of the State Council Circular On Questions Related to
the Provisional Regulations Concerning the Levy of Applicable Value-Added
Tax, Consumption Tax and Business Tax on Foreign-Funded Enterprises and
Foreign Enterprises, questions concerning refunding the extra tax paid by
foreign-funded enterprises after the change-over to the levy of
value-added tax and consumption tax are hereby clarified in detail as
follows;
I. The extra tax paid by foreign-funded enterprises due to
change-over to the levy of value-added tax and consumption tax refers to
the actual tax payment calculated in accordance with the Provisional
Regulations of the People's Republic of China on Value- Added Tax, the
Provisional Regulations of the People's Republic of China on Consumption
Tax and related stipulations for the goods sold, product processing and
labor services provided such as repair, production, and processing taxable
consumer goods on a commission basis by foreign-funded enterprises, that
surpasses the part of payable tax calculated in accordance with the
original Regulations of the People's Republic of China On Consolidated
Industrial and Commercial Tax (Draft), Regulations On Questions Concerning
the Levy of Special Consumption Tax on Sedan Cars issued by the State
Administration of Taxation as well as related stipulations, The
calculation formula is given as follows:
Current extra tax payment
= current actual payment of value - added tax +
current actual payment of consumption tax -
consolidated industrial and commercial tax payment -
special consumer tax payment
The consolidated industrial and commercial tax payment refers to the
tax payment (including local surcharge) worked out in accordance with the
table of tax items and tax rates of consolidated industrial and commercial
tax attached to the Circular On Questions Concerning Implementing the
Document Coded Guo Shui Han Fa [1993] No. 152, a document of the Foreign
Tax Management Department of the State Administration of Taxation coded
Coded Guo Shui Wai Han [1994] No. 009, which is calculated on the basis of
the combined total of the sales volume of the current year and tax on the
sale item. For foreign-funded enterprises engaged in wholesale and retail
sale business, consolidated industrial and commercial tax payment on their
business income is all calculated at a 3 percent rate.
The special consumption tax payment refers to the tax payment worked
out in accordance with the quantity of current taxable products and the
tax items, tax value and calculation methods as listed in the Regulations
on Questions Concerning the Levy of Special Consumption Tax on Sedan Cars,
a document of the State Administration of Taxation, coded (89) Guo Shui
Liu Zi No. 112.
II. For the overly paid tax by the foreign-funded enterprise which
pays both value-added tax and consumption tax, the tax reimbursement for
the value-added tax and consumption tax shall be calculated in accordance
with the proportion of the current value- added tax and consumption tax
actually paid in the total value of the current value-added tax and
consumption actually paid. The calculation formula is given as follows:
Refundable VAT = Current extra tax payment X
Current actual VAT payment
-----------------------------------------------------------
Total value of current actual VAT & consumption tax payment
Refundable consumption tax = current extra tax payment X
current actual payment of consumption tax
-----------------------------------------------------------
Total value of current actual VAT & consumption tax payment
III. "The foreign-funded enterprises approved to be established
before December 31, 1993" as mentioned in the Circular On Questions
Involved in the Provisional Regulations of the State Council Concerning
the Levy of Applicable Value-Added Tax, Consumption Tax and Business Tax
on Foreign-Funded Enterprises and Foreign Enterprises refer to
foreign-funded enterprises which had performed industrial and commercial
registration procedures before December 31, 1993: "The approved
operational period" refers to the operational period approved by the
industrial and commercial administrative department, excluding the period
extended after January 1, 1994; "The five years" refers to the period from
January 1, 1994; "The five years" refers to the period from January 1,
1994 to December 31, 1998.
IV. That part of value-added tax and consumption tax paid for the
imported goods of foreign-funded enterprises that exceed the payable tax
for imports calculated in accordance with relevant stipulations of the
original Regulations Concerning Consolidated Industrial and Commercial Tax
shall not be refunded in principle. However, for the extra tax paid by
individual foreign-funded enterprises for the raw and semi-finished
materials and spare parts and components needed in production but the
supply of which cannot be guaranteed on the domestic market and imported
for the production of products which are urgently needed at home or the
development of which is encouraged by the state, may be dealt with as an
individual case with approval from the State Administration of Taxation.
The formula for calculating consolidated industrial and commercial tax on
imports is given as follows:
Consolidated industrial & commercial tax on imports =
Duty - paid value + tariff
-------------------------------- x
industrial & commercial tax rate
Consolidated industrial & commercial tax rate
V. For the goods produced by foreign-funded enterprise and sold to an
export-oriented enterprise for export, the extra tax payment resulting
from increased tax burden shall not be refunded.
VI. A foreign-funded enterprise shall, within 30 days after the end
of the Year, send a written application report to the competent
foreign-related tax authorities, fill in the Application Form for Tax
Reimbursement Due to Increased VAT and Consumption Tax Burden (attached at
the back), at the same time it shall send a copy of the VAT and
consumption tax paid certificate, after the application has been examined
and verified by the competent foreign-related tax authorities and approved
by the authorized tax authorities, the enterprise shall perform the
procedures for tax reimbursement.
VII. The annual tax reimbursement amount of a foreign-funded
enterprise that exceeds 1 million Yuan (including 1 million Yuan) shall be
examined and approved by the State Administration of Taxation; an annual
tax reimbursement amount that is below 1 million Yuan shall be examined
and approved by the provincial-level sub-bureau and sub-bureau of cities
with independent planning under the State Administration of Taxation.
The various provincial sub-bureaus and sub-bureaus of cities with
independent planning shall, within 60 days after the end of the year,
submit a report on the information about tax reimbursement of the previous
year to the State Administration of Taxation.
VIII. The refunding of extra tax payment shall be handled lump sum in
principle after the end of the year. If the annual tax reimbursement
amount is large, it may be refunded on a quarterly basis and settlement
made at year-end with approval from the provincial-level sub-bureau or
sub-bureau of cities with independent planning. For individual enterprises
which really have difficulty in turnover of funds, with approval from the
State Administration of Taxation, tax can be refunded in advance on a
monthly basis and settlement be made at year end.
IX. A foreign-funded enterprise shall accurately declare the amount
of tax reimbursement, if more tax payment than required resulting from
inaccurate report or the adoption of illegitimate means is discovered, the
matter shall be handled in accordance with the related stipulations of the
Measures of the People's Republic of China for the Collection and
Management of Tax.
Appendices: I. The Application Form of Tax Reimbursement Due to
Increased Value-Added Tax and Consumption Tax Burden
II. Stipulations On Questions Concerning the Levy of Special
Consumption Tax on Sedan Cars Law-5
Appendix I:
Application Form of Tax Reimbursement Due to Increased
Value-Added Tax and Consumption Tax Burdens
(Year)
Registration Number of Tax Payer:
Name of Tax Payer: Economic Nature:
Business Address: Tel: Unit of Money: 10000 Yuan
---------------------------------------------------------------------
Name of Sale Actual Actual Consolidated Refund-able
major volume VAT consumption industrial & tax amount
goods or tax tax commercial
taxable payment payment tax
labor ----------
service Tax Tax
rate payment
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1 2 3 4 5 6 7 = 3 + 4 - 6
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-------------------------------------------------------------------
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Total
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Opinions based on examination & verification
by competent foreign-related Remarks
tax authorities
-------------------------------------------------------------------
Responsible leader Responsible leader Filled on xx day,
of enterprise: of finance: month year
Notes:
I. This written application report shall be submitted to each upper
level
II. Foreign-funded enterprises engaged in the production of sedan
cars shall add a "Special Consumption Tax" Column after the "Consolidated
Industrial & Commercial Tax" Column of this application form, its contents
include "tax items" and "tax payment."
Appendix II:
Regulations On Questions Concerning the Levy of Special Consumption
Tax on Sedan Cars
April 1, 1989 Coded (89) Guo Shui Liu Zi No. 112
To the people's government of various provinces, autonomous regions
and municipalities, to various ministries and commissions and affiliated
institutions directly under the State Council:
In accordance with the State Council decision on strengthening the
management of sales of sedan cars and the levy of special consumption tax,
and having been examined and agreed by the Ministry of Finance and
reported to the State Council for approval, the Circular concerning the
levy of special consumption tax on sedan cars is hereby issued as follows:
I. A unit and individual who engage in the production and import of
sedan cars within the territory of the People's Republic of China are the
tax payers of special consumption tax (hereinafter referred to as tax
payers) who shall pay special consumption tax in accordance with these
Regulations.
II. Items and amounts of special consumption tax on sedan cars:
(1) Sedan cars
1. Imported whole cars, of which Volga imported from the
former Soviet Union and East European Region is taxed 15000 yuan
each, Lada 10000 yuan each, Fiat 126P 5000 yuan each, other cars 7000 yuan
each; cars imported from regions outside the former Soviet Union and
Eastern Europe are taxed 40000 yuan each.
2. Cars assembled with imported parts, of which: Charad of Tianjin is
taxed 10000 yuan each; other cars 20000 yuan each.
3. Domestically produced cars are taxed 10000 yuan each.
(2) Jeeps (including trans-shaped cars)
1. Imported whole cars, of which the Lada 2121, Aro 244
imported from the former Soviet Union and the region of Eastern
Europe are taxed 5000 yuan each, other imported cars 35000 yuan each.
2. Cars assembled with imported parts are taxed 15000 yuan each.
3. China-made cars 5000 yuan each
(3) Coaches (including tool cars)
1. Imported whole cars are taxed 30000 yuan each.
2. Cars assembled with imported parts are taxed 10000 yuan each.
3. China-made cars are taxed 5000 yuan each (the levy of tax is
postponed for the time being this year)
Readjustment of tax items and tax amount is determined by the State
Council.
III. The formula for the calculation of the payable amount of special
consumption tax:
Payable tax amount = unit tax amount x the amount of taxable products
IV. Tax-paying link of special consumption tax on sedan cars: For
taxable sedan cars produced within China, tax is paid by the producer at
the time of selling; for cars processed on a commission basis by the
productive enterprise, tax is paid by the assignee at the time of
delivery; for cars produced by the productive enterprise for its own use,
tax shall be paid by the producer at the time of commissioning of the car.
For imported taxable sedan cars, tax shall be paid by the import
declarant at the time of customs entry.
V. The special consumption tax on the sedan cars produced and sold by
the tax payer shall be collected by the tax payer from the purchaser, with
the selling price excluded; the special consumption tax on the sedan cars
processed by the tax payer on a commission basis shall be collected by the
tax payer from the consignor, with the processing charges excluded. The
tax payer shall accurately indicate on the invoice the special consumption
tax he collects on sedan cars and pay it to the tax authorities.
The special consumption tax on the sedan cars produced by the tax
payer for his own use shall be paid by the tax payer to the tax
authorities.
The special consumption tax on the sedan cars imported by the tax
payer shall be paid by the tax payer to the tax-levying agency. The
special consumption tax thus paid shall be collected from the purchaser,
with the sedan car import price excluded, and shall be accurately
indicated in the invoice.
VI. Reduction and exemption of special consumption tax on sedan cars:
(1) Taxable sedan cars for export are exempt from special consumption
tax. The principle of "levying first and refunding later" is introduced
for tax exemption. The tax already levied shall be refunded after the
exporter has declared export. Related procedures for tax reimbursement
shall be performed in light of the stipulations concerning the refunding
of product tax (value-added tax) for the export products.
(2) Diplomatic agencies and diplomats who enjoy diplomatic privileges
and diplomatic immunities are exempt from especial consumption tax on
sedan cars.
(3) Other tax-free items determined by the State Administration of
Taxation.
Except for the above-mentioned stipulations, special consumption tax
on sedan cars shall, without exception, not be reduced and exempted.
VII. The special consumption tax on sedan cars shall be collected by
tax authorities, related matters concerning the collection and management
shall be handled in accordance with the Provisional Regulations of the
People's Republic of China Concerning the Collection and Management of
Tax.
The special consumption tax on imported sedan cars shall be collected
by the customs on a commission basis.
VIII. The special consumption tax levied on sedan cars shall be
turned over to the central financial department.
IX. These Regulations goes into effect on February 1, 1989, if other
documents contradict these Regulations, these Regulations shall be acted
upon.
1994年4月21日
