国家税务总局


国家税务总局关于印发《消费税若干具体问题的规定》的通知

1993年12月28日，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，哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局：
现将消费税若干具体问题的规定印发给你们，希贯彻执行。

附件：消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的，应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者，不得列入加权平均计算：
（1）销售价格明确偏低而无正当理由的；
（2）无销售价格的。
在实际执行中，月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款，月份终了再按实际销售价格确定征税类别和适用税率，并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后，应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的，一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的，一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税：
（1）进口卷烟；
（2）白包卷烟；
（3）手工卷烟；
（4）未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整，由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒，应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的，一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒，一律从高确定税率征税。
3、以外购白酒加浆降度，或外购散酒装瓶出售，以及外购白酒以曲香、香精进行调香、调味生产的白酒，按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的，一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒，一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒，一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒，一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒，其计税价格显著低于产地市场零售价格的，主管税务机关应逐级上报国家税务总局核定计税价格，并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定，应税消费品全国平均成本利润率规定如下：
（1）甲类卷烟10％；
（2）乙类卷烟5％；
（3）雪茄烟5％；
（4）烟丝5％；
（5）粮食白酒10％；
（6）薯类白酒5％；
（7）其他酒5％；
（8）酒精5％；
（9）化妆品5％；
（10）护肤护发品5％；
（11）鞭炮、焰火5％；
（12）贵重首饰及珠宝玉石6％；
（13）汽车轮胎5％；
（14）摩托车6％；
（15）小轿车8％；
（16）越野车6％；
（17）小客车5％。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税：
（1）外购已税烟丝生产的卷烟；
（2）外购已税酒和酒精生产的酒（包括以外购已税白酒加浆降度，用外购已税的不同品种的白酒勾兑的白酒，用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等）；
（3）外购已税化妆品生产的化妆品；
（4）外购已税护肤护发品生产的护肤护发品；
（5）外购已税珠宝玉石生产的贵重首饰及珠宝玉石；
（6）外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额（不包括增值税税款）。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款：
（1）以委托加工收回的已税烟丝为原料生产的卷烟；
（2）以委托加工收回的已税酒和酒精为原料生产的酒；
（3）以委托加工收回的已税化妆品为原料生产的化妆品；
（4）以委托加工收回的已税护肤护发品为原料生产的护肤护发品；
（5）以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
（6）以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品，应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料，投资入股和抵偿债务等方面的应税消费品，应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定，对纳税人的总机构与分支机构不在同一省（自治区、直辖市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局批准；对纳税人的总机构与分支机构在同一省（自治区、直辖市）内，而不在同一县（市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法，由所在地主管税务机关视不同情况，于下列办法中核定一种：
1、纳税人按期向税务机关填报纳税申报表，并填开纳税缴款书，向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表，由税务机关审核后填发缴款书，按期缴纳。
3、对会计核算不健全的小型业户，税务机关可根据其产销情况，按季或按年核定其应纳税额，分月缴纳。
六、本规定自一九九四年一月一日起执行。



NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX

(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)

Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
-----------------------------------------------
CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
-----------------------------------------------

关于加强铁路物资供应管理的意见

铁道部


关于加强铁路物资供应管理的意见
铁道部



为推进铁路企业实行资产经营责任制，加强铁路物资供应管理，根据铁政法〔1998〕148号文件精神，提出如下意见。
第一条 铁路物资供应实行专业归口管理。各铁路局，各总公司及所属市场主体单位是本单位物资供应采购主体。按照专业分工，各单位的物资管理职能部门负责归口管理本单位的物资工作，履行相应的权利，承担相应的责任。中国铁路物资总公司（以下简称物资总公司）受部委托对
国家统配管理物资和铁路少数专用物资实行集采专供，代部与国家有关部门进行重要物资的业务衔接，负责铁路物资的业务组织与管理工作，并积极参与市场竞争，以质量保证、价格最优、供应及时、服务优良争取供销代理业务，发挥铁路物资供应主渠道的作用。可请铁道物资流通协会按
照章程，发挥“助手、纽带、服务、协调、自律”作用，为加强物资行业管理工作服务。
铁路各级运输部门要保证路料的及时运输；企业财务部门要提供资金保障；各级技术、建设、使用部门应对所需物资按有关技术标准进行技术质量监督；部质检技术机构要严格按国家和部颁标准进行质量检测，坚持技术检测与产品经销分开。
第二条 铁路物资供应实行分类管理。
凡国家统配或额度分配物资，对运输生产安全关系重大、制约铁路运输生产、需在铁路强制推行统一技术质量标准的重要专用物资，由物资总公司实行集采专供；专供品类要逐步减少，专供目录由部动态管理（具体目录见铁政法〔1998〕148号附件四）。
对集采专供以外的物资，企业可自主选择供货单位、供货形式、供货品种和数量，自主签订订货合同，自主进行物资调剂。对能形成较大批量，有利于通过批量优惠降低采购成本的大宗物资，本着自愿原则，铁路企业可优先委托物资总公司采购供应。
第三条 铁路物资供应实行分级负责。铁路企业负有物资采购与供应的权利和责任，应严格规范物资采购供应行为，坚持谁采购谁承担供应责任和质量保障责任的原则。对集采专供物资，物资总公司负责落实资源，优化配置，承担保供责任，并按质、按时、按量确保用户需求，保证供
货价格低廉；发生供货质量问题，根据用户要求，及时足量调换，补充缺货，按承担的责任向用户相应赔偿。各用料单位要核实需求，归口负责，因货单提报、储存、加工和使用不当造成的供应及质量责任，由责任单位承担。自主采购物资的单位要建立内部采购核查制度，体现采购决策、
执行采购、资金拨付和质量验收各环节的相互衔接，相互制约，严禁盲目进料，严格控制进货渠道、价格和质量。自主采购中的供应问题，由进料单位自行负责。
第四条 铁路物资采购供应价格与监控。各单位要全面加强路用物资的价格管理。集采专供物资要体现批量价格优势，力争国家政策支持，降低全路成本支出。除直达供应和国家、部定价的物资继续执行部定办法外，其它物资供应价格由供需双方按照市场规律确定。委托供应物资的价
格应低于需方所在地同期、同等质量或同类产品的市场价格，委托供应形成的批量优惠应与委托单位效益共享。自主采购物资要本着比质比价原则，择优选择供货单位。各级财务、审计部门要加强对采购供应价格的全面监控。
第五条 推行物资代理配送制。实行代理配送是物资流通体制改革的基本方向，也是建立铁路物资市场营销关系的重要举措。铁路企业要按照“风险共担，利益共享”原则，通过代理配送与供货单位建立高效、稳定、可靠的供销关系。对集采专供物资，物资总公司要广泛与生产厂建立
销售代理关系，委托供应物资也要积极开展代理业务。其它物资，企业物资部门应有效组织需求批量，自行建立多种形式的代理关系。
第六条 铁路物资采购逐步推行招标制。物资采购招标工作要按照国家和铁道部的有关规定，遵循公开、公平、公正的原则进行。对集采专供物资中需要招标采购的，由物资总公司负责组织招标工作。其他物资采购招标工作由各铁路局、总公司或部指定的单位负责。对铁路重大建设项
目物资采购实行集中管理，有效地利用采购资金。利用贷款采购物资的招标采购按部有关规定办理。
第七条 实行定点生产、定点采购制度。集采专供物资要按“技术设备先进，产品质量可靠，供应价格合理，公开公正规范”原则，由部有关部门会同物资总公司共同选定、联合公布定点生产厂家及其定点产品，按部颁标准定期对定点厂及其产品进行检测、抽查和整顿，组织重点用户
对定点厂产品质量、价格、服务进行测评，对定点生产资质实行动态管理。其它与运输安全较密切的重要物资，由部有关业务部门界定产品目录和质量标准，并择优选定生产厂家。
第八条 建立规范的市场交易关系。根据《中华人民共和国合同法》的有关规定，铁路物资采购供应要按市场交易原则实行合同化管理。供需双方应签订符合经济合同法规定的购销合同，选择规范的结算方式，承担各自经济责任。
第九条 转变服务作风，提高服务质量。物资部门要全力做好供应服务工作，做到保质、保量、保价、保及时供货、保售后服务。物资总公司要认真履行“四项承诺”；企业物资部门要突出为基层、为生产服务，在有条件区域积极推行送料制，向用户公开服务标准，建立服务考核机制
，实行服务承诺。
第十条 建立合理的物资储备。铁路物资储备实行相对集中，合理分布，优化储备。对集采专供物资，物资总公司要建立必要的周转储备；其它物资，各单位要按最少数量，最优分布原则，建立合理的生产储备。各单位要根据市场变化和生产需要，优化储备结构，减少重复储备。有条
件的单位逐步试行物资零库存储备，提高资金运用效率。
第十一条 加强物耗管理，控制成本支出。企业要切实加强物资的消耗定额管理和使用中的现场管理，大力推广新技术、新产品、新工艺、新材料，严格控制物耗各环节，积极开展物资节约、修旧利废和再生资源的综合利用，实行全成本目标控制，节材降耗，降低成本。
第十二条 建立铁路物资信息网络。各级物资部门要根据铁路物资信息发展规划，加快信息网络建设，积极推进物资标准化、信息化工作。依托铁道部信息基干网，选用先进、快捷、灵活的网络结构，实现物资需求、资源、价格信息的互通互联，发挥物资网络调剂作用，最大限度实现
全路物资信息的资源共享。
第十三条 加强基础工作，提高专业管理水平。物资专业管理应加强基础，突出特点，实现单项管理向综合管理、静态管理向动态管理的转变。各单位要按“规范管理，强基达标”要求，加强仓储管理，从质量、数量和技术上保证物资的良好状态。抓好队伍建设，提高物资职工岗位技
术、业务素质。
第十四条 加强物资监督检查，建立供应监督机制。铁路企业必须接受同级审计、监察部门的检查。企业领导对本单位的物资采购整体工作负有管理责任。审计、监察部门及物资监察人员要对重要物资使用方向、物资进料渠道、供货价格、采购成本、技术质量进行重点监督检查。



1999年4月27日