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SR 2008/249 酒(非葡萄酒征税)细则2008(Wine (Non-grape Wine Levy)Order 2008)

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放大字体  缩小字体 2011-08-24 07:01:14  来源:新西兰农林部  浏览次数:3252
核心提示:该细则规定新西兰酿造的所有非葡萄酒产品必须缴税,包括新西兰境内消费和出口的非葡萄酒或非葡萄酒产品。葡萄酒厂主要负责税款的支付,本细则规定了征税的基本计算公式,采用单一税率进行支付,也可以按年支付,酒厂所缴纳的最大税率为1000美元/年,最低税率为100美元/年。税收需向指定机构支付并规定了支付期限和支付方式及违反该规定的相关处罚措施。
发布单位
新西兰农林部
新西兰农林部
发布文号 SR 2008/249
发布日期 2008-08-11 生效日期 2008-09-09
有效性状态 废止日期 暂无
备注 该细则规定新西兰酿造的所有非葡萄酒产品必须缴税,包括新西兰境内消费和出口的非葡萄酒或非葡萄酒产品。葡萄酒厂主要负责税款的支付,本细则规定了征税的基本计算公式,采用单一税率进行支付,也可以按年支付,酒厂所缴纳的最大税率为1000美元/年,最低税率为100美元/年。税收需向指定机构支付并规定了支付期限和支付方式及违反该规定的相关处罚措施。

  Wine (Non-grape Wine Levy) Order 2008

  (SR 2008/249)

  1 Title

  This order is the Wine (Non-grape Wine Levy) Order 2008.

  2 Commencement

  This order comes into force on the 28th day after the date of its notification in the Gazette.

  Wine (Non-grape Wine Levy) Order 2008: confirmed, on 18 December 2009, by section 14 of the Subordinate Legislation (Confirmation and Validation) Act 2009 (2009 No 67)。

  3 Interpretation

  In this order, unless the context requires another meaning,—

  association means the industry organisation known on the commencement of this order as Fruit Wine & Cider Makers Association of New Zealand Incorporated

  cider means the product prepared from the complete or partial fermentation of apple juice

  fruit wine or vegetable wine means the product prepared from the complete or partial fermentation of any fruit, vegetables, grains,cereals, or preparations of fruit, vegetables, grains, or cereals, other than that produced solely from grapes

  grape wine means the product of the complete or partial fermentation of fresh grapes, or a mixture of that product and products derived solely from grapes

  GST means any goods and services tax payable under the Goods and Services Tax Act 1985

  levy means the levy imposed by clause 4

  levy money means money paid under this order as a levy

  levy year means,—

  (a) for the first levy year, the period starting on the commencement of this order and ending on 30 September 2009:

  (b) for every other levy year, a period of 12 months starting on 1 October and ending on 30 September

  mead means the product prepared from the complete or partial fermentation of honey

  non-grape wine—

  (a) means any fruit wine or vegetable wine (including cider or perry) or mead; and

  (b) includes any volume of wine or mead described in paragraph (a) that forms part of another drink; but

  (c) does not include grape wine

  perry means the product prepared from the complete or partial fermentation of pear juice produced, in relation to non-grape wine, means the final production of the wine before it is—

  (a) sold for consumption in New Zealand as a drink or part of another drink; or

  (b) exported as a drink or part of another drink

  winery means a business undertaking that, for reward or for the purposes of trade, produces non-grape wine.

  4 Levy imposed

  (1) A levy is imposed on all non-grape wine produced in New Zealand and—

  (a) sold for consumption in New Zealand as a drink or part of another drink; or

  (b) exported as a drink or part of another drink.

  (2) However, the levy is not imposed on non-grape wine produced in New Zealand and used for research by facilities the association recognises as research facilities.

  5 Levy to be paid to association

  The levy is payable to the association.

  6 Wineries primarily responsible for paying levy

  A winery that produces non-grape wine is primarily responsible for paying any levy on the wine.

  7 Levy to be paid at single rate

  The levy is to be paid at a single rate.

  8 Basis of calculation of levy

  (1) The levy payable in a levy year is to be calculated on the basis of the volume (in litres) of non-grape wine that, in that levy year, is—

  (a) sold for consumption in New Zealand as a drink or part of another drink; or

  (b) exported as a drink or part of another drink.

  (2) As soon as practicable after the end of a levy year, the association must send each winery a return on which the winery must declare—

  (a) the volume (in litres) of non-grape wine that the winery produced in that levy year; and

  (b) the volume (in litres) of non-grape wine that the winery produced (at any time) and that was, in that levy year,—

  (i) sold for consumption in New Zealand as a drink or part of another drink; or

  (ii) exported as a drink or part of another drink; and

  (c) the levy payable by the winery for that levy year.

  9 Actual rate of levy

  (1) The actual rate of levy for the first levy year is fixed at $0.01 per litre (exclusive of GST)。

  (2) The association must fix the actual rate of levy for each later levy year, in accordance with its rules, at the annual general meeting or a special general meeting in the previous levy year.

  (3) The rate of levy may not be fixed for a later levy year unless either—

  (a) the rate is no greater than the rate for the previous levy year; or

  (b) the rate is approved by wineries at the annual general meeting or special general meeting and either—

  (i) increases the rate from the previous levy year by no more than the annual percentage increase in the Consumers Price Index (All Groups) published by Statistics New Zealand most recently before the meeting; or

  (ii) is approved by the Minister of Agriculture.

  10 Previous rate to apply

  If the association does not fix the levy rate before the start of a levy year, the levy rate for that year is the rate most recently fixed under clause 9.

  11 Notification of rate of levy

  As soon as practicable after a rate of levy is fixed for any levy year, the association must notify the rate—

  (a) in the Gazette; and

  (b) by newsletter to all potential levy payers known to the association.

  12 When levy payable

  (1) The levy must be paid annually.

  (2) The levy—

  (a) is due for payment on the day on which a winery receives a return from the association under clause 8(2); and

  (b) must be paid no later than the 20th day of the month after the month in which the return is received.

  13 Additional levy payable if levy not paid in time

  If a winery does not pay any amount of levy by the close of the latest day for payment, the winery must pay additional levy of 10% of the unpaid amount.

  14 Maximum and minimum levy payments

  (1) The maximum amount of levy payable by a winery in a levy year is $1,000.

  (2) The minimum amount of levy payable by a winery in a levy year is $100.

  (3) The amounts specified in this clause do not include—

  (a) GST; or

  (b) any additional levy payable under clause 13.

  15 Association must spend levy money

  The association must—

  (a) spend all levy money paid to it:

  (b) invest the levy money until it is spent.

  16 Association must consult on spending levy money

  (1) The association must, at each annual general meeting, present its accounts and consult wineries on how the association is to spend the levy money.

  (2) A winery that is not a member of the association is entitled to speak at the annual general meeting on matters relating to how the association is to spend the levy money.

  (3) The association must take all reasonable steps to ensure that all persons primarily responsible for paying the levy receive a copy of the association's annual report in accordance with section 25(5) of the Commodity Levies Act 1990.

  17 Purposes for which levy money may be spent

  (1) The association may spend the levy money for the following purposes relating to non-grape wine:

  (a) product research and development:

  (b) market research and development:

  (c) promotion of non-grape wine:

  (d) quality assurance:

  (e) education:

  (f) day-to-day administration of the association.

  (2) The association must not spend any levy money on commercial or trading activities unless the Minister of Agriculture gives written approval in accordance with section 10(4) and (5) of the Commodity Levies Act 1990.

  18 Records

  (1) A winery must, for every levy year, keep records of—

  (a) the volume (in litres) of non-grape wine that the winery produced in that levy year; and

  (b) the volume (in litres) of non-grape wine that the winery produced (at any time) and that was, in that levy year,—

  (i) sold for consumption in New Zealand as a drink or part of another drink; or

  (ii) exported as a drink or part of another drink; and

  (c) each amount of levy paid to the association and the date of each payment.

  (2) The association must, for every levy year, keep records of—

  (a) each amount of levy money paid to it; and

  (b) the person who paid each amount and the date the amount was received; and

  (c) how it invested levy money (if at all); and

  (d) how and when it spent levy money.

  (3) The records required by this clause must be retained for at least 3 years after the end of the levy year to which they relate.

  19 Confidentiality of information

  (1) No officer or employee of the association, or any person involved in collecting levy money, may disclose any information obtained—

  (a) under or because of this order; or

  (b) under the Wine Act 2003 or the Commodity Levies Act 1990 in relation to this order.

  (2) Subclause (1) does not affect or prevent the disclosure of information—

  (a) to an officer or employee of the association; or

  (b) with the consent of every identifiable person to whom it relates; or

  (c) for statistical or research purposes, if the information is disclosed in a form that does not identify any person; or

  (d) that is required by law.

  (3) Subclause (1) does not affect or prevent the disclosure of information for the purposes of—

  (a) complying with section 17(1) or 25 of the Commodity Levies Act 1990; or

  (b) giving evidence in any legal proceedings taken under or in relation to this order; or

  (c) issuing invoices for, or collecting, the levy.

  20 Conscientious objectors

  (1) A winery that objects on conscientious or religious grounds to paying an amount of levy in the manner provided for in this order may pay the amount to the chief executive of the Ministry of Agriculture and Forestry.

  (2) The chief executive must pay the amount to the association.

  21 Remuneration of auditors

  A person appointed as an auditor under section 15 of the Commodity Levies Act 1990 must be remunerated by the association at a rate determined by the Minister of Agriculture after consultation with the association.

  22 Appointment of mediators

  (1) This clause applies to any dispute about—

  (a) whether a person is required to pay the levy; or

  (b) the amount of levy payable.

  (2) Any party to a dispute may ask the President of the Arbitrators and Mediators Institute of New Zealand Incorporated to appoint a person to resolve the dispute by mediation.

  (3) If asked under subclause (2), the President (or a person authorised by the President) may appoint a person to resolve the dispute by mediation.

  (4) The mediator's appointment ends if—

  (a) the parties to the dispute resolve it by agreement; or

  (b) the mediator resolves the dispute under clause 29.

  23 Remuneration of mediators

  (1) A mediator must be paid remuneration (by way of fees and allowances) agreed to by the parties to the dispute.

  (2) If the parties to a dispute cannot agree on a mediator's remuneration, the President of the Arbitrators and Mediators Institute of New Zealand Incorporated (or a person authorised by the President) must—

  (a) fix the remuneration to be paid to the mediator; and

  (b) specify how much of that remuneration (if any) each party must pay.

  (3) A party must pay to the mediator any amount specified as payable by that party under subclause (2)(b)。

  24 Conference to resolve dispute

  (1) A mediator may organise and preside at 1 or more conferences between the parties to a dispute to try to resolve the dispute.

  (2) Every conference must be held on a day, and at a time and place, fixed by the mediator and notified in writing to the parties.

  25 Conference must be held in private

  Only the mediator and the parties to a dispute may attend a conference, unless clause 26 applies.

  26 Representatives

  A mediator may allow a representative of any party to a dispute to attend a conference if the mediator is satisfied that it is appropriate in the circumstances.

  27 Right to be heard

  The following persons may be heard at a conference:

  (a) every party to the dispute; and

  (b) every representative of a party allowed by the mediator to attend the conference

  28 Evidence

  (1) A mediator may hear and take into account any relevant evidence or information, whether or not it would be admissible in a court of law.

  (2) A mediator may, on the mediator's own initiative, seek and receive any evidence, and make any investigations and inquiries, that the mediator thinks desirable to resolve a dispute.

  (3) A mediator may require any person giving evidence at a conference to verify the evidence by statutory declaration.

  29 Mediator may resolve dispute in certain cases

  (1) A mediator may resolve a dispute for the parties if—

  (a) the dispute is not resolved at a conference; or

  (b) the mediator believes that the parties are unlikely to resolve the dispute, whether or not they confer directly.

  (2) A mediator who resolves a dispute under subclause (1) must give each of the parties written notice of the mediator's decision and the reasons for the decision.

  (3) The parties must comply with the mediator's decision.

  30 Costs of mediation

  Each party must pay the party's own costs in relation to the mediation.

  31 Appeal to District Court

  (1) A party to a dispute who is dissatisfied with the decision made by a mediator under clause 29 may appeal to a District Court against the decision.

  (2) The appeal must be brought by filing a notice of appeal—

  (a) within 28 days after the decision is made; or

  (b) within any longer time that a District Court Judge allows.

  (3) The Registrar of the court must—

  (a) fix the time and place for the hearing of the appeal; and

  (b) notify the time and place to the appellant and the other parties to the dispute; and

  (c) serve a copy of the notice of appeal on every other party to the dispute.

  (4) Every party to the dispute may appear and be heard at the hearing of the appeal.

  (5) The District Court may confirm, vary, or reverse the mediator's decision.

  (6) The filing of a notice of appeal does not operate as a stay of any process for the enforcement of the mediator's decision.

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