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
-------------------------------------------------------------------
1 2 3 4 5 6 7 = 3 + 4 - 6
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
-------------------------------------------------------------------
Total
-------------------------------------------------------------------
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
中华人民共和国和柬埔寨王国引渡条约
中国 柬埔寨
中华人民共和国和柬埔寨王国引渡条约
中华人民共和国和柬埔寨王国（以下简称“缔约双方”），
愿意在相互尊重主权和平等互利的基础上，通过缔结引渡条约促进两国在打击犯罪方面的有效合作，
达成协议如下：
第一条 引渡义务
缔约双方有义务根据本条约的规定，相互引渡在缔约一方境内发现的被通缉人员，以便在缔约另一方境内就可引渡的犯罪对其进行起诉、审判、判处或执行刑罚。
第二条 可引渡的犯罪
一、就本条约而言，可引渡的犯罪指根据缔约双方的法律均可处以一年以上徒刑或其它形式拘禁或任何更重刑罚的犯罪。
二、如果引渡请求涉及因任何可引渡的犯罪已被请求方法院判处徒刑或其他形式拘禁的人员，只有在尚未执行的刑期至少为六个月的情况下，才应同意引渡。
三、就本条而言，在确定一项犯罪是否违反缔约双方法律时，缔约双方法律是否将构成该项犯罪的行为归入同一犯罪种类或使用同一罪名不应产生任何影响。
四、在已同意就一项可引渡的犯罪予以引渡时，如果引渡请求中所列的其它犯罪符合除本条第一款和第二款规定的刑期或拘禁期限之外的全部其它引渡条件，也可就这些犯罪同意引渡。
第三条 应该拒绝引渡的理由
有下列情形之一的，应根据本条约不予引渡：
（一）被请求方认为请求方据以提出引渡请求的犯罪为政治犯罪。政治犯罪不应包括谋杀、企图谋杀或伤害国家元首、政府首脑或其家庭成员；
（二）被请求方有充分理由认为，请求方提出的引渡请求旨在对被请求引渡人因其种族、宗教、国籍或政治见解而提起刑事诉讼或执行刑罚，或者该人在司法程序中的地位将会因上述任何原因受到损害；
（三）据以提出引渡请求的犯罪根据请求方法律纯属军事犯罪；
（四）由于任一缔约方的法律、包括有关时效的法律所规定的原因，不允许对请求引渡所针对的犯罪提起诉讼或执行刑罚；
（五）在引渡请求提出前，被请求方已对被请求引渡人就同一犯罪作出判决；
（六）如果请求方的判决为缺席判决，被判定有罪的人没有得到有关审判的充分通知或未得到安排辩护的机会，而且已没有机会或将没有机会使该案件在其出庭的情况下得到重新审理。
第四条 可以拒绝引渡的理由
有下列情形之一的，可根据本条约拒绝引渡：
（一）被请求方根据其法律对据以提出引渡请求的犯罪具有管辖权并将对被请求引渡人提起诉讼；
（二）被请求方正在对被请求引渡人就同一犯罪进行诉讼；
（三）在特殊情况下，被请求方在考虑到犯罪的严重性和请求方利益的同时，认为由于被请求引渡人的个人情况，引渡不符合人道主义考虑；
（四）被请求引渡人已在请求方境内被特别或临时法院或法庭判刑，或可能受到特别或临时法院或法庭的审判或判刑。
第五条 国民的引渡
一、任一缔约方均有权拒绝引渡其本国国民。
二、如果根据本条第一款不同意引渡，被请求方应根据请求方的要求将此案提交其主管机关以便起诉。为此目的，请求方应向被请求方提交与此案有关的文件和证据。
三、尽管有本条第二款的规定，如果被请求方对该犯罪无管辖权，则其不应被要求将该案件提交其主管机关以便起诉。
第六条 联系途径
为本条约的目的，缔约双方应通过外交途径进行联系，本条约另有规定的除外。
第七条 引渡请求及所需文件
一、引渡请求应以书面形式提出，并附有：
（一）足以表明被请求引渡人身份及其可能所在地点的文件、说明或其他证据；
（二）有关案情的说明；
（三）对据以请求引渡的犯罪的要件和罪名予以说明的法律规定；
（四）对该犯罪所处刑罚予以说明的法律规定；
（五）在有规定的情形下，有关该犯罪的诉讼时效和执行刑罚时限的法律规定。
二、涉及对被请求引渡人提起诉讼的引渡请求还应附有：
（一）请求方法官或其他主管机关签发的逮捕证的副本；
（二）证明应当逮捕和羁押该人以便交付审判的证据，包括证明被请求引渡人是逮捕证所指之人的证据。
三、引渡请求涉及已被判定有罪的人时，除本条第一款要求的内容外，还应附有：
（一）请求方法院判决书的副本；
（二）证明被请求引渡人是判决所指之人的证据；
（三）表明已执行刑罚情况的说明；
（四）如果该人在缺席的情形下被判定有罪，关于可为该人利用的、以便准备辩护或使案件在其出庭的情况下获得重新审理的法律方式的说明。
四、请求方根据本条约的规定提供的所有文件，应经正式签署或盖章，并应附有被请求方文字或英文的译文。
第八条 补充材料
如果被请求方认为，为支持引渡请求所提供的材料不足以使其根据本条约的规定同意引渡，该缔约方可以要求在指定的时间内提交补充材料。如果请求方未在该期间内提交补充材料，应被视为自动放弃请求，但这不妨碍请求方为相同目的重新提出请求。
第九条 临时羁押
一、在紧急情况下，缔约一方可以请求缔约另一方临时羁押被请求引渡人。此种请求可通过外交途径或国际刑事警察组织以书面形式提出。
二、请求书应包括：对被请求引渡人的描述、已知的该人所在地、案情的简要说明、对该人已签发第七条提及的逮捕证或判决书的说明以及随后将对该人提出引渡请求的说明。
三、被请求方应不迟延地向请求方通知其请求结果。
四、在羁押被请求引渡人之后的六十天内，如果被请求方主管机关未收到第七条所要求的正式引渡请求及所需文件，临时羁押应予终止。如果请求方得知有任何应该拒绝引渡或可以拒绝引渡的理由，或者请求方撤回其引渡请求，本款不排除在六十天期限届满前有条件释放该人的可能。
五、如果请求方后来提交了第七条提及的引渡请求及所需文件，则根据本条第四款终止的临时羁押不应妨碍对被请求引渡人的引渡。
第十条 对于请求的决定
一、被请求方应根据其本国法律规定的程序处理引渡请求，并及时通过外交途径向请求方通过其决定。
二、完全或部分拒绝引渡请求均应告知理由。
第十一条 移交被请求引渡人
一、如果同意引渡，被请求方和请求方应协商约定执行引渡的有关事宜。为此目的，被请求方应向请求方通知被请求引渡人在移交之前已被羁押的时间。
二、除本条第三款另有规定外，如果请求方在约定的执行引渡之日后的十五天内未接收被请求引渡人，应被视为放弃引渡请求。被请求方应立即释放该人，并且可以拒绝就同一犯罪进行引渡。
三、如果缔约一方因其无法控制的原因不能在约定的期间内移交或接收被请求引渡人，应通知缔约另一方。缔约双方应再次协商约定执行引渡的有关事宜，本条第二款的规定仍将适用。
第十二条 推迟移交和临时移交
一、被请求引渡人正在被请求方因引渡请求所涉的犯罪之外的犯罪被提起诉讼或服刑时，被请求方可移交被请求引渡人，也可推迟至诉讼终结或所判刑罚的全部或任何部分被执行完毕时再移交被请求引渡人。被请求方应将推迟移交事项通知请求方。
二、被请求方如果认为可以引渡某人，可在其法律允许的范围内，根据缔约双方确定的条件，将被请求引渡人临时移交给请求方以便起诉。临时移交后被送回被请求方的人，可以根据本条约的规定被最终移交给请求方以执行判处的刑罚。
第十三条 数国提出的引渡请求
如果缔约一方和一个或多个第三国就同一人提出引渡请求，被请求方可决定这些请求的优先性。
第十四条 特定规则
一、根据本条约被引渡的人，在请求方境内不得因据以同意引渡的犯罪之外的犯罪而被羁押、审判或处罚，也不得由该缔约方引渡给第三国，但有下列情况之一的除外：
（一）该人在引渡后已离开请求方领土又自愿回到该缔约方领土；
（二）该人在其可以自由离开请求方领土之日后的三十天内未离开该缔约方领土；
（三）被请求方同意就据以同意引渡请求的犯罪之外的犯罪羁押、审判或处罚该人，或将该人引渡给第三国。为此目的，被请求方可要求提供第七条所提及的文件或说明，包括被引渡人就有关犯罪所作的声明。
二、此种规定不适用于在引渡之后实施的犯罪。
第十五条 移交财物
一、被请求方应在其法律允许的范围内，应请求方的请求，扣押并在同意引渡的情况下移交下列财物：
（一）可能被要求作为证据的财物；
（二）作为犯罪结果所获得的财物。
二、在同意引渡后，即使因被请求引渡人死亡、失踪或脱逃而无法实施引渡，本条第一款提到的财物仍应予以移交。
三、如果上述财物在被请求方境内应予扣押或没收，被请求方可因尚未审理完毕的刑事诉讼，临时保留该财物或以返还为条件移交该财物。
四、被请求方、任何国家或个人对该财物已取得的权利应予保留。如果存在此种权利，则应根据被请求方的请求，在审判之后尽快将该财物无偿返还给被请求方。
第十六条 过境
一、缔约一方从第三国经缔约另一方领土引渡人员时，前一缔约方应向后一缔约方提出允许过境的请求。如果使用航空运输且未计划在缔约另一方境内降落，则无需获得此种允许。
二、被请求方在不违反其法律的情况下，应同意缔约另一方提出的过境请求。
第十七条 通报结果
请求方应及时向被请求方通报有关对被请求引渡人进行起诉、审判、执行刑罚或将该人再引渡给第三国的情况。
第十八条 协助和费用
一、被请求方应代表请求方出庭，处理和进行由引渡请求引发的任何诉讼。
二、引渡费用应由该费用产生地的缔约方承担，但与引渡有关的空中交通费和过境费用应由请求方承担。
第十九条 与多边公约的关系
本条约不影响缔约双方根据任何多边公约享有的权利和承担的义务。
第二十条 争议的解决
因实施或解释本条约所产生的任何争议，应通过协商或谈判解决。
第二十一条 修正
本条约可应任一缔约方的请求予以修正。任何经缔约双方通过外交磋商同意的修正，应于缔约双方同意的日期生效，并构成本条约不可分割的一部分。
第二十二条 批准、生效和有效期
一、本条约须经批准。批准书在金边互换。本条约自互换批准书之日起第三十天生效。
二、缔约任何一方可以通过外交途径书面通知缔约另一方终止本条约。本条约在缔约另一方收到上述通知之日后的六个月内依然有效。本条约的终止不影响条约终止前已经开始的任何引渡程序。
下列签字人经各自国家正式授权，签署本条约，以昭信守。
本条约于一九九九年二月九日订于北京，一式两份，每份均用中文、高棉文和英文写成，三种文本同等作准。如遇解释上的分歧，以英文本为准。
中华人民共和国代表 柬埔寨王国代表
唐家璇 贺南洪
（签字） （签字）
