卫生部国家中医药管理局关于印发《关于艾滋病抗病毒治疗管理工作的意见》的通知
卫生部、国家中医药管理局
卫生部国家中医药管理局关于印发《关于艾滋病抗病毒治疗管理工作的意见》的通知
卫医发〔2004〕106号
各省、自治区、直辖市卫生厅局、中医（药）管理局，新疆生产建设兵团卫生局：
为有效开展艾滋病病人抗病毒治疗，提高医疗质量和保障医疗安全，控制艾滋病传播和流行，卫生部和国家中医药管理局共同制定了《关于艾滋病抗病毒治疗管理工作的意见》。现印发给你们，请遵照执行。
二○○四年四月六日
附件:
关于艾滋病抗病毒治疗管理工作的意见
为有效开展艾滋病病人抗病毒治疗，提高医疗质量和保障医疗安全，控制艾滋病传播和流行，维护社会稳定，现就艾滋病病人抗病毒治疗工作提出以下意见：
一、县级以上卫生行政部门负责本地区艾滋病抗病毒治疗的组织、管理和监督工作。
二、地市级或县级以上卫生行政部门要组织成立艾滋病治疗专家组，专家组成员由临床（含中医）、护理、医院感染、疾病预防控制和实验室检验等专业的专家组成。
卫生部艾滋病治疗专家组负责拟定《艾滋病诊断治疗指导方案》及相关技术文件；培训省级艾滋病治疗的师资；对全国艾滋病诊断、治疗及相关工作提供技术指导。
省、市和县级艾滋病治疗专家组按照分级培训的原则，负责本地区的艾滋病抗病毒治疗培训。省级艾滋病治疗专家组对全省艾滋病诊断、治疗及相关工作提供技术指导和支持。
根据艾滋病发病率及艾滋病病人分布情况，由地市级艾滋病治疗专家组或者县级艾滋病治疗专家组中的临床医师根据《艾滋病诊断治疗指导方案》负责指导本地区艾滋病病人诊断，确定抗病毒治疗方案；评估疗效，调整抗病毒治疗方案，指导处理严重机会感染、不良反应和并发症等；指导乡镇卫生院、村卫生室、社区卫生服务中心（站）医务人员开展监督服药和随诊工作；负责将进行家庭治疗的患者转至当地疾病预防控制机构管理。
三、设区的市级以上卫生行政部门根据本地区艾滋病发病率及艾滋病病人分布情况，指定传染病医院或者设有传染病区（科）的综合医院（含有条件的中医院）负责收治危重、重症机会感染、有伴发疾病或者合并症的艾滋病病人。
承担艾滋病抗病毒治疗任务的医院应为艾滋病病毒检测阳性孕妇提供健康咨询、产前指导和分娩服务，做好母婴传播阻断及定期随访监测等工作。
必要时，组织其他医疗机构相关的专业技术人员对承担艾滋病抗病毒治疗任务的医院予以技术指导和支持。
四、艾滋病病人抗病毒治疗原则上实行就地家庭治疗。地市级或县级疾病预防控制部门依据专家组医师诊断和确定的治疗方案，负责具体组织协调乡镇卫生院、村卫生室和社区卫生服务中心（站）的家庭治疗工作，建立个案治疗档案。向到本辖区接受艾滋病抗病毒治疗的病人提供抗病毒药品、指导和监督艾滋病病人服药、不良反应监测和报告等。
五、加强对艾滋病病人抗病毒治疗的管理
（一）市级或县级艾滋病治疗专家组中的临床医师对接受抗病毒治疗的艾滋病病人按《艾滋病诊断治疗指导方案》的要求进行随诊和检查，根据随诊和检查结果调整抗病毒治疗方案。
（二）承担艾滋病抗病毒治疗任务的医疗机构要建立严格的抗病毒药品领取、发放登记制度；建立规范的艾滋病病人抗病毒治疗病历和病案。
（三）疾病预防控制机构要建立健全工作机制，负责免费抗病毒药品的及时、足量供应。
（四）县级以上地方卫生行政部门和各级各类医疗机构要高度重视，并按照有关规定做好艾滋病职业暴露的防护和医院感染控制工作。
六、县级以上卫生（中医药）行政部门要加强对艾滋病预防、疫情监测和抗病毒治疗各工作环节的组织与管理，加大监督检查力度。要对承担艾滋病治疗工作任务的定点医疗机构和医务人员开展培训；监督检查相关法律法规和各项技术要求的执行情况；对于承担艾滋病治疗任务的医疗机构和医务人员拒绝为艾滋病患者提供医疗服务或违反艾滋病诊疗规范等问题，要及时予以纠正，严肃处理。
关于出口产品退税几个具体问题的补充规定(附英文)
国家税务局
关于出口产品退税几个具体问题的补充规定(附英文)
1989年6月15日，国家税务局
为了正确贯彻出口产品退税政策，针对目前执行中存在的问题，对出口退税若干具体规定作如下补充：
一、对国家禁止出口的产品，如有出口，不予退税。
二、进料加工复出口产品按以下规定计算退税：
（一）对加工复出口属于增值税征税范围的产品，在计算退税时，应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
（二）对加工复出口属于产品税征税范围并按综合退税率退税的产品，在计算退税时，应扣除进口料、件在进口环节已减免的税款；对属于产品税征税范围而按产品税税率退税的产品。在计算退税时，对其所用进口料、件已减免的税款不作扣除。
（三）计算扣除已减免进口料、件税款的公式如下：
扣除税款＝（进口料、件的到岸价×外汇人民币牌价＋实纳关税＋实纳产品税或增值税＋口岸费用）×进口料、件的产品税适用税率或增值税的扣除税率－进口环节实纳产品税、增值税
（四）进料加工复出口产品所用进口料、件的减免税金额，原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大，生产周期长，一次扣除确有困难的，经主管出口退税的税务机关批准，可根据实际情况，在退税时分期扣除。
（五）对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的，在计算退税时，应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品，各地应当按照产品的实际税负核定退税率，据以计算退税。外贸企业提供不了有关资料或者实际税负不清的，按照不高于5％的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用，不予退税。
五、对工贸与外贸企业互相委托出口的产品，在申报退税时，必须提供“代理出口产品证明”；对委托两个以上企业共同办理出口代理业务的，受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章，方可据以办理退税。
六、对于代理出口的产品，应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务，如明确规定将税款退给代理者的，可退税给代理方，委托方不得办理退税。
七、两个以上企业联营出口的产品，由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的，在申请退税时必须提供生产企业开具的发票；从外贸系统内部调拨产品出口的，每个调拨环节都必须在调拨单上分别列明进货原价和费用；税务机关可以根据外贸公司（包括工贸公司）提供的上述凭证，确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的，凡提供不出生产企业发票的，一律按不低于15％的费用扣除率计算退税；对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的，主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税，其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时，出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的，可用信函等形式向生产企业所在地的税务机关进行调查，有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更，其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的，以本规定为准。
ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS
(Promulgated on June 15, 1989, No 269)
Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.
