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｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ ｜ ｜ ｜ ｜ ｜ ｜ ｜
｜－－－－－－｜－－－｜－－－－｜－－－－｜－－｜－－｜－－－－－－－｜
｜ 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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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
厦门市著名商标认定和保护管理办法
福建省厦门市人民政府
厦门市著名商标认定和保护管理办法
厦府[2000]综115号
（厦府[2000]综115号发布 根据厦门市人民政府关于废止、修订部分市政府规范性文件的决定（厦府[2002]75号）修订）
第一章 总则
第一条 为鼓励我市企业争创著名、驰名商标，提高我市商标的知名度和市场竞争力，加强对著名商标的保护，促进经济发展，根据国家有关法律、法规的规定，结合我市实际，制定本办法。
第二条 厦门市著名商标是指在市场上有较高知名度、较好的商业声誉、较高市场占有率、并为相关公众所熟知的依照本办法认定的我市注册商标。
第三条 厦门市工商行政管理部门主管我市著名商标的认定和保护工作。
政府其他有关部门及相关协会、组织应当在各自职责范围内，协助配合做好厦门市著名商标的认定和保护工作。
第四条 厦门市著名商标的认定工作遵循公平、公开、公正、科学的原则。
厦门市著名商标由企业自愿申请，实行个案认定。
第五条 厦门市各级政府及其相关部门应当采取相关措施对我市争创著名商标、驰名商标创造有利条件。
第二章 认定
第六条 在我市依法成立的企事业单位、社会团体、个体工商户注册的商标符合下列条件的，商标所有人可以向市工商行政管理部门申请认定厦门市著名商标，并在提出申请时提供相应的证明材料：
（一）该商标连续使用已满三年，其使用符合商标的法律、法规的有关规定；
（二）该商标的商品或服务（以下统称商品）质量高、能长时期保持稳定、社会声誉高；
（三）该商标的商品的质量、销售额、市场占有率等主要经济指标在全国、全省或我市同行中位居前列；
（四）商标宣传面大、覆盖地域广；
（五）有严格的商标使用、管理、保护制度；
（六）出口商品的商标应当在主要出口国家（地区）注册，并拥有较稳定的销售地区和较大销售量。
第七条 市工商行政管理部门应当在收到申请之日起15日内对有关材料进行调查、审核，对符合申请认定条件的，提交厦门市著名商标认定委员会进行评审。
厦门市商标认定委员会负责厦门市著名商标的认定工作。委员会由市工商行政管理部门、有关职能部门和相关专家组成，人数为15人以上单数，其中相关专家不得少于委员会总数的二分之一。
第八条 厦门市著名商标须经认定委员会全体委员三分之二以上通过方可确认。
第九条 厦门市著名商标的评审时间不得超过1个月。其认定结果在15日内由市工商行政管理部门通知有关部门及申请人，并予以公告。
第十条 厦门市著名商标认定的具体标准、程序以及认定委员会成员的资格条件，由市工商行政管理部门制定并报请市人民政府批准执行。
第三章 保护及奖励
第十一条 被认定为厦门市著名商标的商品为厦门知名商品。
任何单位和个人不得擅自使用被认定为厦门市著名商标的商品特有的名称、包装、装潢或与其近似的名称、包装、装潢。
第十二条 他人以厦门市著名商标相同或近似的文字和读音作为企业名称或字号使用的，工商行政管理部门不予核准登记。
第十三条 市工商行政管理部门定期编制厦门市著名商标名录并抄告各地工商行政管理机关，优先推选进入全省、全国重点商标保护网。
厦门市著名商标在异地被假冒侵权的，工商行政管理部门应提供咨询、指导，并与当地有管辖权的部门进行协调处理。
第十四条 厦门市著名商标的所有人可以在其被认定的著名商标所核定使用的商品及包装、装潢、说明书、广告上使用“厦门市著名商标”的字样、标志。
非核定的商品不得使用“厦门市著名商标”的字样、标志。
第十五条 各级政府、部门应当鼓励争创著名商标和驰名商标。对获得厦门市著名商标、福建省著名商标和中国驰名商标的，由市政府一次性分别给予3万元、5万元、100万元的奖励。
第四章 管理
第十六条 厦门市著名商标有效期为三年，自公告之日起计算，有效期满前3个月，商标所有人可以向市工商行政管理部门申请重新认定，符合本办法认定条件的，经认定后，在有效期满前重新予以公告。
第十七条 厦门市著名商标的使用、许可、变更、转让、印制应严格遵守有关商标法律、法规的规定。
第十八条 厦门市著名商标所有人依法转让其商标时，受让人应当在批准受让之日起3个月内按本办法的规定申请重新认定厦门市著名商标。
第十九条 有下列情形之一的，由市工商行政管理部门撤销厦门市著名商标资格并予以公告：
（一）以提供虚假证明材料等欺骗手段获取厦门市著名商标的；
（二）未按本办法第十六条、第十八条规定申请重新认定的；
（三）已不符合本办法第六条规定的；
（四）所有人滥用许可、买卖或变相买卖商标标识的；
（五）利用著名商标信誉，粗制滥造，损害消费者利益的；
（六）超越认定的商标和核定的商品范围使用“厦门市著名商标”字样、标志，经工商行政管理部门责令改正后不改正的；
（七）其它违反法律、法规，严重影响厦门市著名商标声誉的。
第五章 附则
第二十条 用于认定厦门市著名商标的工本费、公告费等相关费用，经价格行政管理部门核定，由申请人承担。
第二十一条 我市的中国驰名商标、福建省著名商标依照本办法保护和奖励。
第二十二条 本办法由厦门市工商行政管理部门负责解释。
第二十三条 本办法自2000年12月1日起施行。
厦门市人民政府
二○○二年 四月十六日