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质量技术监督罚没物品管理和处置办法

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质量技术监督罚没物品管理和处置办法

国家质量技术监督局


质量技术监督罚没物品管理和处置办法
国家质量技术监督局
国家质量技术监督局令第16号


(2001年3月22日经国家质量技术监督局局务会议通过)


第一条 为了加强罚没物品的管理和处置工作,规范质量技术监督行政执法行为,健全质量技术监督行政执法制度,根据有关法律、法规的规定,制定本办法。
第二条 本办法所称罚没物品是指在质量技术监督行政执法中,依照有关法律、法规进行查处并按法定程序予以没收的产品、计量器具,用于生产、销售的原辅材料、半成品、零配件、生产工具、设备,以及产品标识、包装物、检验及检定印、证等物品。
第三条 地方各级质量技术监督部门应当加强对罚没物品的管理,建立罚没票据领用缴销制度,罚没物品交接制度、保管制度和结算对账制度,罚没物品的处置程序和制度。
第四条 任何单位和个人不得挪用、调换、私分或者变相私分罚没物品。不得在本单位内部变价处理罚没物品,不得自行拍卖罚没物品。
第五条 质量技术监督部门没收罚没物品时,应当使用省、自治区、直辖市财政部门统一制发的罚没票据。
第六条 质量技术监督部门应当对罚没票据统一造册登记,统一办理领用和缴销手续。
第七条 质量技术监督部门应当设立罚没物品保管仓库或者专用场所,确定罚没物品保管人员,对罚没物品实行统一保管。
对有毒、有害、易燃、易爆等罚没危险物品应当设立专门保管仓库。
第八条 依法罚没的物品,经查对核实后,应当向当事人开具罚没物品清单。罚没物品清单应当与罚没票据同时使用。
按照规定确定为无主的物品,应当将质量技术监督部门的有关公告情况记录在案,并将公告复印件作为罚没物品清单附件。
罚没物品清单一式三份,一份交当事人,一份附卷,一份交本部门罚没物品保管人员。
第九条 罚没物品清单应当注明罚没物品的名称、规格型号、单位和数量,没收时间,并由当事人和执法机关分别签字或者盖章。
经过检验或者鉴定的罚没物品,应当附有检验或者鉴定报告复印件,或者在罚没物品清单中注明检验或者鉴定结果。
第十条 案件承办人应当在没收物品后三天内凭罚没物品清单将罚没物品交给罚没物品保管人员。保管人员在核实罚没物品的名称、规格型号、数量等与罚没票据的记录一致后,应当在罚没物品清单上签字或者盖章。罚没物品和罚没物品清单的记录不一致的,保管人员应当在案件承办人员的主管领导注明情况后接收。
按照本办法第十六条规定应当及时销毁的除外。
第十一条 保管人员对接管的罚没物品必须登记、造册,分类妥善保管。
对有毒、有害、易燃、易爆等危险罚没物品应当按国家有关规定采取必要的预防措施,分类妥善保管。
第十二条 质量技术监督部门自《行政处罚决定书》送达后,对在规定期限内未申请行政复议也未提起行政诉讼的罚没物品,应当在半年内提出处理意见,按规定程序审核同意后统一处置。
第十三条 经审核同意进行处置的罚没物品,应当由保管人员与罚没物品处理人员办理出库交接手续,并将罚没物品清单归档备查。
第十四条 罚没物品的处置应当根据国家有关规定和罚没物品的不同特征采取监督销毁、拍卖或者作必要的技术处理等方式进行。
第十五条 罚没物品有下列情况之一的,应当监督销毁:
(一)不能作技术处理的或者技术处理后仍可能危及人体健康、人身、财产安全的;
(二)属于国家明令淘汰并已禁止使用产品的;
(三)失效、变质的;
(四)已经失去使用和回收利用价值的;
(五)不能消除伪造产地,伪造或者冒用他人厂名、厂址,伪造或者冒用认证标志等质量标志印记的;
(六)属于虚假的产品标识、标志和包装物的;
(七)属于国家禁止使用的计量器具的;
(八)伪造、盗用、盗卖检验及检定印、证的;
(九)属于残次计量器具零配件的;
(十)其他应当销毁的罚没物品。
第十六条 罚没物品有下列情况之一的,应当由质量技术监督部门按规定程序审核同意后及时监督销毁:
(一)易腐烂、变质的;
(二)有毒、有害、易燃、易爆或者可能危害公共安全的;
(三)无法进行保存的其他物品。
第十七条 罚没物品的监督销毁应当视罚没物品的不同特性,采取压碾粉碎、火烧水浸、切割肢解、有机溶解以及其他改变产品原始用途或者状态的方式进行。
第十八条 监督销毁罚没物品时,应当有两名以上质量技术监督行政执法人员参加,制作销毁笔录,记明销毁的时间、地点、方式,销毁罚没物品的名称、种类、数量以及执行人。需拍照、摄像的,应当拍照、摄像存档。
监督销毁罚没物品应当与卫生、环保、公安消防等部门进行沟通,符合国家有关卫生、环保、公安消防等方面的要求。
第十九条 经检验或者鉴定,罚没物品符合下列要求的,可以按照《中华人民共和国拍卖法》的规定进行拍卖:
(一)不存在危及人体健康,人身、财产安全的;
(二)消除伪造产地,伪造或者冒用他人厂名、厂址,伪造或者冒用认证标志等质量标志印记和合格证明的;
(三)有一定使用价值或者有回收利用价值的;
(四)经计量检定合格或经测试、校准合格的计量器具;
(五)质量技术监督法律、法规、规章规定的其他条件的。
第二十条 质量技术监督部门拍卖罚没物品应当委托具有罚没物品拍卖资质的机构进行拍卖。
第二十一条 罚没物品的拍卖款应当按照财政部门的规定及时上缴国库。
第二十二条 采取作必要的技术处理等其他方式处理罚没物品时,应当符合国家和地方政府的有关规定。
第二十三条 质量技术监督部门应当严格执行收支两条线的规定,对有关罚没物品管理和处置中发生的费用,可以商财政部门解决。
第二十四条 上级质量技术监督部门应当采取措施,加强对下级质量技术监督部门罚没物品管理、处置情况和罚没凭证使用情况的监督检查,对发现的违法问题,应当及时予以纠正。
第二十五条 违反本办法第四条规定的,责令返还挪用、调换、私分的罚没物品,并视情节轻重给予责任人相应的行政处分和经济处罚;构成犯罪的,依法追究刑事责任。
第二十六条 本办法由国家质量技术监督局负责解释。
第二十七条 本办法自发布之日起施行。


2001年4月9日

中华人民共和国个人所得税法实施条例(附英文)

国务院


中华人民共和国个人所得税法实施条例(附英文)

1994年1月28日,国务院

第一条 根据《中华人民共和国个人所得税法》(以下简称税法)的规定,制定本条例。
第二条 税法第一条第一款所说的在中国境内有住所的个人,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。
第三条 税法第一条第一款所说的在境内居住满一年,是指在一个纳税年度中在中国境内居住365日。临时离境的,不扣减日数。
前款所说的临时离境,是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
第四条 税法第一条第一款、第二款所说的从中国境内取得的所得,是指来源于中国境内的所得;所说的从中国境外取得的所得,是指来源于中国境外的所得。
第五条 下列所得,不论支付地点是否在中国境内,均为来源于中国境内的所得:
(一)因任职、受雇、履约等而在中国境内提供劳务取得的所得;
(二)将财产出租给承租人在中国境内使用而取得的所得;
(三)转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得;
(四)许可各种特许权在中国境内使用而取得的所得;
(五)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
第六条 在中国境内无住所,但是居住一年以上五年以下的个人,其来源于中国境外的所得,经主管税务机关批准,可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税;居住超过五年的个人,从第六年起,应当就其来源于中国境外的全部所得缴纳个人所得税。
第七条 在中国境内无住所,但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人,其来源于中国境内的所得,由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分,免予缴纳个人所得税。
第八条 税法第二条所说的各项个人所得的范围:
(一)工资、薪金所得,是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
(二)个体工商户的生产、经营所得,是指:
1.个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得;
2.个人经政府有关部门批准,取得执照,从事办学、医疗、咨询以及其他有偿服务活动取得的所得;
3.其他个人从事个体工商业生产、经营取得的所得;
4.上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
(三)对企事业单位的承包经营、承租经营所得,是指个人承包经营、承租经营以及转包、转租取得的所得,包括个人按月或者按次取得的工资、薪金性质的所得。
(四)劳务报酬所得,是指个人从事设计、装璜、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
(五)稿酬所得,是指个人因其作品以图书、报刊形式出版、发表而取得的所得。
(六)特许权使用费所得,是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得;提供著作权的使用权取得的所得,不包括稿酬所得。
(七)利息、股息、红利所得,是指个人拥有债权、股权而取得的利息、股息、红利所得。
(八)财产租赁所得,是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(九)财产转让所得,是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(十)偶然所得,是指个人得奖、中奖、中彩以及其他偶然性质的所得。
个人取得的所得,难以界定应纳税所得项目的,由主管税务机关确定。
第九条 对股票转让所得征收个人所得税的办法,由财政部另行制定,报国务院批准施行。
第十条 个人取得的应纳税所得,包括现金、实物和有价证券。所得为实物的,应当按照取得的凭证上所注明的价格计算应纳税所得额;无凭证的实物或者凭证上所注明的价格明显偏低的,由主管税务机关参照当地的市场价格核定应纳税所得额。所得为有价证券的,由主管税务机关根据票面价格和市场价格核定应纳税所得额。
第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高,是指个人一次取得劳务报酬,其应纳税所得额超过20000元。
对前款应纳税所得额超过20000元至50000元的部分,依照税法规定计算应纳税额后再按照应纳税额加征五成;超过50000元的部分,加征十成。
第十二条 税法第四条第二项所说的国债利息,是指个人持有中华人民共和国财政部发行的债券而取得的利息所得;所说的国家发行的金融债券利息,是指个人持有经国务院批准发行的金融债券而取得的利息所得。
第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴,是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。
第十四条 税法第四条第四项所说的福利费,是指根据国家有关规定,从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费;所说的救济金,是指国家民政部门支付给个人的生活困难补助费。
第十五条 税法第四条第八项所说的依照我国法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得,是指依照《中华人民共和国外交特权与豁免条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。
第十六条 税法第五条所说的减征个人所得税,其减征的幅度和期限由省、自治区、直辖市人民政府规定。
第十七条 税法第六条第一款第二项所说的成本、费用,是指纳税义务人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用;所说的损失,是指纳税义务人在生产、经营过程中发生的各项营业外支出。
从事生产、经营的纳税义务人未提供完整、准确的纳税资料,不能正确计算应纳税所得额的,由主管税务机关核定其应纳税所得额。
第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额,是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得;所说的减除必要费用,是指按月减除800元。
第十九条 税法第六条第一款第五项所说的财产原值,是指:
(一)有价证券,为买入价以及买入时按照规定交纳的有关费用;
(二)建筑物,为建造费或者购进价格以及其他有关费用;
(三)土地使用权,为取得土地使用权所支付的金额、开发土地的费用以及其他有关费用;
(四)机器设备、车船,为购进价格、运输费、安装费以及其他有关费用;
(五)其他财产,参照以上方法确定。
纳税义务人未提供完整、准确的财产原值凭证,不能正确计算财产原值的,由主管税务机关核定其财产原值。
第二十条 税法第六条第一款第五项所说的合理费用,是指卖出财产时按照规定支付的有关费用。
第二十一条 税法第六条第一款第四项、第六项所说的每次收入,是指:
(一)劳务报酬所得,属于一次性收入的,以取得该项收入为一次;属于同一项目连续性收入的,以一个月内取得的收入为一次。
(二)稿酬所得,以每次出版、发表取得的收入为一次。
(三)特许权使用费所得,以一项特许权的一次许可使用所取得的收入为一次。
(四)财产租赁所得,以一个月内取得的收入为一次。
(五)利息、股息、红利所得,以支付利息、股息、红利时取得的收入为一次。
(六)偶然所得,以每次取得该项收入为一次。
第二十二条 财产转让所得,按照一次转让财产的收入额减除财产原值和合理费用后的余额,计算纳税。
第二十三条 二个或者二个以上的个人共同取得同一项目收入的,应当对每个人取得的收入分别按照税法规定减除费用后计算纳税。
第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠,是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。
捐赠额未超过纳税义务人申报的应纳税所得额30%的部分,可以从其应纳税所得额中扣除。
第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得,是指在中国境外任职或者受雇而取得的工资、薪金所得。
第二十六条 税法第六条第三款所说的附加减除费用,是指每月在减除800元费用的基础上,再减除本条例第二十八条规定数额的费用。
第二十七条 税法第六条第三款所说的附加减除费用适用的范围,是指:
(一)在中国境内的外商投资企业和外国企业中工作的外籍人员;
(二)应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家;
(三)在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得的个人;
(四)财政部确定的其他人员。
第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。
第二十九条 华侨和香港、澳门、台湾同胞,参照本条例第二十六条、第二十七条、第二十八条的规定执行。
第三十条 在中国境内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,应当分别计算应纳税额。
第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额,是指纳税义务人从中国境外取得的所得,依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。
第三十二条 税法第七条所说的依照税法规定计算的应纳税额,是指纳税义务人从中国境外取得的所得,区别不同国家或者地区和不同应税项目,依照税法规定的费用减除标准和适用税率计算的应纳税额;同一国家或者地区内不同应税项目的应纳税额之和,为该国家或者地区的扣除限额。
纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额,低于依照前款规定计算出的该国家或者地区扣除限额的,应当在中国缴纳差额部分的税款;超过该国家或者地区扣除限额的,其超过部分不得在本纳税年度的应纳税额中扣除,但是可以在以后纳税年度的该国家或者地区扣除限额的余额中补扣。补扣期限最长不得超过五年。
第三十三条 纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时,应当提供境外税务机关填发的完税凭证原件。
第三十四条 扣缴义务人在向个人支付应税款项时,应当依照税法规定代扣税款,按时缴库,并专项记载备查。
前款所说的支付,包括现金支付、汇拨支付、转帐支付和以有价证券、实物以及其他形式的支付。
第三十五条 自行申报的纳税义务人,应当向取得所得的当地主管税务机关申报纳税。从中国境外取得所得,以及在中国境内二处或者二处以上取得所得的,可以由纳税义务人选择一地申报纳税;纳税义务人变更申报纳税地点的,应当经原主管税务机关批准。
第三十六条 自行申报的纳税义务人,在申报纳税时,其在中国境内已扣缴的税款,准予按照规定从应纳税额中扣除。
第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的,按项分别计算纳税。在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的,同项所得合并计算纳税。
第三十八条 税法第九条第二款所说的特定行业,是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。
第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式,是指本条例第三十八条所列的特定行业职工的工资、薪金所得应纳的税款,按月预缴,自年度终了之日起30日内,合计其全年工资、薪金所得,再按12个月平均并计算实际应纳的税款,多退少补。
第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库,是指在年终一次性取得承包经营、承租经营所得的纳税义务人,自取得收入之日起30日内将应纳的税款缴入国库。
第四十一条 依照税法第十条的规定,所得为外国货币的,应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价,折合成人民币计算应纳税所得额。依照税法规定,在年度终了后汇算清缴的,对已经按月或者按次预缴税款的外国货币所得,不再重新折算;对应当补缴税款的所得部分,按照上一纳税年度最后一日中国人民银行公布的外汇牌价,折合成人民币计算应纳税所得额。
第四十二条 税务机关按照税法第十一条的规定付给扣缴义务人手续费时,应当按月填开收入退还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。
第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样,由国家税务总局统一制定。
第四十四条 税法和本条例所说的纳税年度,自公历1月1日起至12月31日止。
第四十五条 1994纳税年度起,个人所得税依照税法以及本条例的规定计算征收。
第四十六条 本条例由财政部会同国家税务总局解释。
第四十七条 本条例自发布之日起施行。1987年8月8日国务院发布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。

REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA

(State Council: 28 January 1994)

Whole Doc.
Article 1
These Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
Article 2
For the Purposes of the first paragraph of Article 1 of the Tax Law,
the term "individuals who have domicile in China" shall mean individuals
who by reason of their permanent registered address, family or economic
interests, habitually reside in the People's Republic of China.
Article 3
For the purposes of the first paragraph of Article 1 of the Tax Law,
the term "have resided for one year or move in China" shall mean to have
resided within the People's Republic of China for 365 days in a Tax Year.
No deductions shall be made from that number of days for Temporary Trips
out of the People's Republic of China.
For the purposes of preceding paragraph, the term "Temporary Trips
out of the People's Republic of China" shall mean absence from the
People's Republic of China for not more than 30 days during a single trip,
or not more than a cumulative total of 90 days over a number of trips,
within the same Tax Year.
Article 4
For the purposes of the first and second paragraphs of Article 1 of
the Tax Law, the term "income derived from sources within China" shall
mean income the source of which is inside the People's Republic of China,
and the term "from sources outside China" shall mean income the source of
which is outside the People's Republic of China.
Article 5
The following income, whether the place of payment is inside the
People's Republic of China or not, shall be income derived from sources
inside the People's Republic of China.
(1) income from personal services provided inside the People's
Republic of China because of the tenure of an office, employment, the
performance of a contract, etc.;
(2) income from the lease of property to a lessee for use inside the
People's Republic of China;
(3) income from the assignment of property such as buildings, land
use rights, etc. inside the People's Republic of China or the assignment
inside the People's Republic of China of any other property;
(4) Income from the licensing for use inside the People's Republic of
China of any kind of licensing rights;
(5) income from interest, dividends and extra dividends derived from
companies, enterprises and other economic organizations or individuals
inside the People's Republic of China.
Article 6
For income derived from sources outside the People's Republic of
China of individuals not domiciled in the People's Republic of China, but
resident for more than one year and less than five years, subject to the
approval of the tax authorities-in-charge, individual income tax may be
paid on only that part which was paid by companies, enterprises or other
economic organizations or individuals which are inside the People's
Republic of China. Individuals who reside for more than five years shall,
commencing from the sixth year, pay individual income tax on the whole
amount of income derived from sources outside the People's Republic of
China.
Article 7
For individuals who are not domiciled in the People's Republic of
China, but who reside inside the People's Republic of China consecutively
or accumulatively for not more than 90 days in any one Tax Year, their
income derived from sources inside the People's Republic of China which is
paid by an employer outside the People's Republic of China, and which is
not borne by the employer's establishment or business place within the
People's Republic of China, shall be exempt from individual income tax.
Article 8
The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as set forth below;
(1) The term "income from wages and salaries" shall mean wages,
salaries, bonuses, year-end extras, profit shares, subsidies, allowances
and other income related to the tenure of an office or employment that is
derived by individuals by virtue of the tenure of an office or employment.
(2) The term "income from production or business operation derived by
individual industrial and commercial households" shall mean the following:
(a) income derived by individual industrial and commercial households
from engagement in industry, handicrafts, construction, transportation,
commerce, the food and beverage industry, the service industry, the repair
industry and production and business in other industries;
(b) income derived by individuals from engagement, with approval from
the relevant government authorities and after having obtained licenses, in
the provision of educational. medical, advisory and other services
activities for consideration;
(c) other income derived by individuals from engagement in individual
industrial and commercial production and business;
(d) all taxable income related to production and business of the
above individual industrial and commercial households and individuals.
(3) The term "income from contracted or leased operation of
enterprises or institutions" shall mean income derived by individuals from
contracted or leased operations, or from assigning such contracts or
leases, including income of a wage or salary nature derived by individuals
on a monthly basis or from time to time.
(4) The term "income from remuneration for personal services" shall
mean income derived by individuals from engagement in design, decoration,
installation, drafting, laboratory testing, other testing, medical
treatment, legal accounting, advisory, lecturing, news, broadcasting,
translation, proofreading, painting and calligraphic, carving, moving
picture and television, sound recording, video recording, show,
performance, advertising, exhibition and technical services, introduction
services, brokerage services, agency services and other personal services.
(5) The term "income from author's remuneration" shall mean income
derived by individuals by virtue of the publication of their works in
books, newspapers and periodicals.
(6) The term "income from royalties" shall mean income derived by
individuals from provision of the right to use patent rights, trademark
rights, copyrights, non-patented technology and other licensing rights,
Income from provision of the fight to use copyrights shall not include
income from author's remuneration.
(7) The term "income from interest, dividends and extra dividends"
shall mean income from interest, dividends and extra dividends that is
derived by individuals by virtue of their possession of creditor's rights
and share rights.
(8) The term "income from lease of property" shall mean income
derived by individuals from the lease of buildings, land use rights,
machinery, equipment, means of transportation and other property.
(9) The term "income from transfer of properly" shall mean income
derived by individuals from the assignment of negotiable securities, share
rights, structures, land use rights, machinery, equipment, means of
transportation and other property.
(10) The term "contingent income" shall mean income derived by
individuals from winning awards, prizes and lotteries and other income of
an occasional nature.
Income derived by individuals for which the taxable category is
difficult to determine shall be decided upon by the tax
authorities-in-charge.
Article 9
Measures for the levy and collection if individual income tax on
income from the transfer of shares shall be separately formulated by the
Ministry of Finance and implemented upon approval by the State Council.
Article 10
Taxable income derived by individuals shall include cash, physical
objects and negotiable securities. If the income is in the form of
physical objects, the amount of taxable income shall be determined
according to the price specified on the voucher obtained. If there is no
receipt for the physical objects or if the price specified on the voucher
is obviously on the low side, the tax authorities-in-charge shall
determine the amount of taxable income by reference to the local market
price, If the income is in the form of negotiable securities, the amount
of taxable income shall be determined by the tax authorities-in-charge
according to the face value and the market price.
Article 11
For the purposes of item (4) of Article 3 of the Tax Law, the phrase
"a specific payment of income from remuneration for personal service is
excessively high" shall mean a payment received as remuneration for
personal service with an amount of taxable income exceeding RMB 20000.
That part of taxable income as mentioned in the preceding paragraph
which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the
amount of tax payable is calculated in accordance with the Tax Law. be
subject to an additional levy at the rate of 50 percent of the amount of
tax payable. That part which exceeds RMB 50000 shall be subject to an
additional levy at the rate of 100 percent of tax payable.
Article 12
For the purposes of item (2) of Article 4 of the Tax Law, the term
"interest on national debt obligations" shall mean interest income derived
by individuals by virtue of holding bonds issued by the Ministry of
Finance of the People's Republic of China, and the term "interest on
financial debentures issued by the state" shall mean interest income
derived by individuals by viture of holding financial bonds issued with
State Council approval.
Article 13
For the purposes of item (3) of Article 4 of the Tax Law, the term
"subsidies and allowances paid in accordance with uniform regulations of
the state" shall mean special government subsidies issued in accordance
with State Council regulations and allowances and subsidies that are
exempt from individual income tax by State Council regulations.
Article 14
For the purposes of item (4) of Article 4 of the Tax Law, the term
"welfare benefits" shall mean cost-of-living subsidies paid to individuals
according to relevant state regulations out of the welfare benefits or
labor union funds allocated by enterprises, institutions, government
agencies and social organizations, and the term "relief payments" shall
mean hardship subsidies paid to individuals by civil affairs authorities
of the state.
Article 15
For the purposes of item (8) of Article 4 of the Tax Law, the "income
derived by the diplomatic agents, consular officers and other personnel
who are exempt from tax under the provisions of the relevant Laws of
China" shall mean income that is tax-exempt under the Regulations of the
People's Republic of China Concerning Diplomatic Privileges and Immunities
and the Regulations of the People's Republic of China concerning Consular
Privileges and Immunities.
Article 16
The ranges and periods of the reductions in individual income tax
referred to in Article 5 of the Tax Law shall be stipulated by the
People's Governments of the provinces, autonomous regions and
municipalities directly under the central government.
Article 17
For the purposes of item (2) of the first paragraph of Article 6 of
the Tax Law, the terms "costs" and "expenses" shall mean all direct
expenditures, indirect expenses allocated as costs, as well as marketing
expenses, administrative expenses and financial expenses incurred by
taxpayers while engaging in production and business, and the term "losses"
shall mean all non-operating expenditures incurred by taxpayers in the
course of production and business.
If a taxpayer engaging in production or business fails to provide
complete and accurate tax information and is unable to correctly calculate
the amount of taxable income, his amount of taxable income shall be
determined by the tax authorities-in-charge.
Article 18
For the purposes of item (3) of the first paragraph of Article 6 of
the Tax Law, the term "the gross income in a tax year" shall mean the
share of the operating profit or the income of a wage or salary nature
derived by the taxpayer according to the contract for the contracted or
leased operation and the term "deduction of necessary expenses" shall mean
a monthly deduction of RMB 800.
Article 19
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "the original value of the property" shall mean:
(1) in the case of negotiable securities, the price for which they
were purchased and related expenses paid according to regulations at the
time of purchase;
(2) in the case of buildings, the construction expenses or purchase
price, and other related expenses;
(3) in the case of land use rights, amount paid to acquire the land
use rights, land development expenses and other related expenses;
(4) in the case of machinery, equipment, vehicles and vessels, the
purchase, freight, installation expenses and other related expenses;
(5) in the case of other property, the original value shall be
determined by reference of the above methods.
If a taxpayer fails to provide complete and accurate vouchers
concerning the original value of the property and is unable to correctly
calculate the original value of the property, the original value of the
property shall be determined by the tax authorities-in-charge.
Article 20
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "reasonable expenses" shall mean relevant expenses
paid in accordance with regulations at the time of sale.
Article 21
For the purposes of items (4) and (6) of the first paragraph of
Article 6 of the Tax Law, the term "each payment" shall mean:
(1) in the case of income from remuneration for personal services,
the amount, if the income is derived in a lump sum, of that lump sum; and,
if the income is of a continuing nature and pertains to the same project,
the income derived during one month;
(2) in the case of income from author's remuneration, the income
derived on each instance of publication;
(3) in the case of income from royalties, the income derived from
each instance of licensing a licensing right;
(4) in the ease of income from the lease of property, the income
derived during one month;
(5) in the case of income from interest, dividends and extra
dividends, the income derived each time interest, dividends or extra
dividends are paid;
(6) in the case of contingent income, each payment of such income
obtained.
Article 22
Tax on income from the assignment of property shall be calculated and
paid on the proceeds of a single assignment of property less the original
value of the property and reasonable expenses.
Article 23
If the same item of income is derived by two or more individuals, tax
thereon shall be calculated and paid separately on the income derived by
each individual after the deduction of expenses respectively in accordance
with the Tax Law.
Article 24
For the purposes of the second paragraph of Article 6 of the Tax Law,
the term "individual income donated to educational and other public
welfare undertakings" refers to the donation by individuals of their
income to educational and other public welfare undertakings, and to areas
suffering from serious natural disasters or poverty, through social
organizations or government agencies in the People's Republic of China.
That part of the amount of donations which does not exceed 30 percent
of the amount of taxable income declared by the taxpayer may be deducted
from his amount of taxable income.
Article 25
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "income from wages and salaries from sources outside China" shall
mean income from wages and salaries derived from the tenure of an office
or employment outside the People's Republic of China.
Article 26
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term: "additional deductions for expenses" shall mean a monthly
deduction for expenses in the amount specified in Article 28 hereof in
addition to the deduction for expenses of RMB 800.
Article 27
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "the scope of applicability of such additional deductions for
expenses" shall mean:
(1) foreign nationals working in foreign investment enterprises and
foreign enterprises in the People's Republic of China;
(2) foreign experts hired to work in enterprises, institutions,
social organizations and government agencies in the People's Republic of
China;
(3) individuals who are domiciled in the People's Republic of China
and derive income from wages and salaries by virtue of their tenure of an
office or employment outside the People's Republic of China; and
(4) other personal as determined by the Ministry of Finance.
Article 28
The standard for the additional deductions for expenses mentioned in
the third paragraph of Article 6 of the Tax Law shall be RMB 3200.
Article 29
Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be
treated by reference to Article 26, 27 and 28 hereof.
Article 30
Individuals who are domiciled in the People's Republic of China, or
who are not domiciled but have resided in the People's Republic of China
for at least one year shall calculate the amounts of tax payable for
income derived from sources within and outside the People's Republic of
China separately.
Article 31
For the purposes of Article 7 of the Tax Law, the term "income tax
paid to foreign authorities" shall mean the amount of income tax payable,
and actually paid, on income derived by a taxpayer from sources outside
the People's Republic of China, according to the laws of the country or
region from which that income was derived.
Article 32
For the purposes of Article 7 of the Tax Law, the term "the amount of
tax otherwise payable under this Law" shall mean the amount of tax payable
on income derived by a taxpayer from sources outside the People's Republic
of China, computed separately for each different country or region and for
each different income category, in accordance with the standards for the
deduction of expenses and the applicable tax rates stipulated in the Tax
Law. The sum of the amounts of tax payable in the different income
categories within the same country or region shall be the limit for
deductions for that country or region.
If the actual amount of individual income tax paid by a taxpayer in a
country or region outside the People's Republic of China is less than the
limit for deductions for that country or region computed in accordance
with the provisions of the preceding paragraph, the balance shall be paid
in the People's Republic of China. If the amount exceeds the limit for
deductions for that country or areas, the excess portion may not be
deducted from the amount of tax payable for that Tax Year; however, such
excess portion may be deducted from any unused portion of the limit for
deductions for that country or region during subsequent Tax Years, for a
maximum period of five years.
Article 33
When taxpayers apply for approval to deduct the amounts of individual
income tax paid outside the People's Republic of China in accordance with
Article 7 of the Tax Law, they shall provide the original tax payment
receipts issued by the tax authorities outside the People's Republic of
China.
Article 34
When withholding agents make taxable payments to individuals, they
shall withhold tax in accordance with the Tax Law, pay the tax over to the
treasury in a timely manner, and keep special records for future
inspection.
For the purposes of the preceding paragraph, the term "payments"
shall include payments in cash, payments by remittance, payments by
account transfer, and payments in the form of negotiable securities,
physical objects and other forms.
Article 35
Taxpayers who personally file tax returns shall file the returns with
and pay tax to the tax authorities-in-charge of the place where their
income is derived. Taxpayers who derive income from sources outside the
People's Republic of China, or who derive income in two or more places
inside the People's Republic of China, may select one place in which to
file tax returns and pay tax. Taxpayers who wish to change the location in
which they file tax returns and pay tax shall obtain the approval of the
original tax authorities-in-charge.
Article 36
When taxpayers who personally file tax returns file their returns,
tax payments that have been withheld inside the People's Republic of China
may be deducted from the amount of tax payable, in accordance with
relevant regulations.
Article 37
Taxpayers who concurrently derive income under two or more of the
categories listed in Article 2 of the Tax Law shall compute and pay tax
separately for each category. Taxpayers who derive income under items
(1), (2) or (3) of Article 2 of the Tax Law in two or more places inside
the People's Republic of China shall combine the income under the same
category for the computation and payment of tax.
Article 38
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "specified industries" shall mean the excavation industry,
ocean-shipping industry, deepsea fishing industry and other industries as
determined by the Ministry of Finance.
Article 39
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "tax computed on an annual basis and paid in advance in monthly
installments" shall mean the monthly prepayment of the tax payable on the
income from wages and salaries of staff and workers in the specified
industries listed in Article 38 hereof, and the computation of the actual
tax payment due, within 30 days from the last day of the year, by
averaging over 12 months the total wages and salary income for the whole
year, at which time excess payments shall be refunded and deficiencies
shall be made good.
Article 40
For the purposes of the fourth paragraph of Article 9 of the Tax Law,
the phrase "the tax shall be paid into the state treasury within 30 days
after the end of each tax year" shall mean that taxpayers who derive their
income from contracted or leased operation of enterprises in a lump sum
payment at the end of the year, shall pay the tax payable thereon into the
State treasury within 30 days of the date on which the income is derived.
Article 41
In accordance with Article 10 of the Tax Law, foreign currency income
shall be converted into Renminbi for the computation of the amount of
taxable income at the exchange rate published by the People's Bank of
China on the last day of the month preceding that in which the tax payment
receipt is issued. At the time of the annual settlement after the end of
the year in accordance with the Tax Law, the amounts of foreign currency
income on which tax has been prepaid on a monthly basis or each time the
income was derived shall not be converted again. As for the portion of
income the tax on which is to be made up, the amount of taxable income
shall be computed by converting such portion of income into Renminbi
according to the exchange rate published by the People's Bank of China on
the last day of the preceding Tax Year.
Article 42
When tax authorities pay commissions to withholding agents in
accordance with Article 11 of the Tax Law, they shall issue to the
withholding agents monthly refund certificate, on the strength of which
the withholding agent shall carry out treasury refund procedures with
designated banks.
Article 43
The models for individual income tax returns, individual income tax
withholding returns and individual income tax payment receipts shall be
formulated by the State Administration of Taxation in a unified manner.

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厦门市除四害管理办法(修正)

福建省厦门市人民政府


厦门市除四害管理办法(修正)
厦门市人民政府


(根据1998年1月1日起施行的《厦门市人民政府关于修订部分规章的决定》修正)


第一条 为预防传染病的传播和流行,保障人民身体健康,改善生活、工作环境,促进特区的文明建设,制定本办法。
第二条 消灭老鼠、苍蝇、蚊子、蟑螂和臭虫(以下简称四害)是每个公民应尽的义务,本市城区范围内一切单位和个人均应遵守本办法。
本市农村范围内的除四害工作可参照本办法执行。
第三条 除四害是爱国卫生工作的重要内容,各级爱国卫生运动委员会(以下简称爱卫会)在同级人民政府的统一领导下,负责领导、组织、发动、管理、监督除四害工作;各级爱国卫生运动委员会办公室(以下简称爱卫办)具体负责除四害的宣传教育、资金筹集、效果评定和消、杀
、灭队伍的监督、考查、协调工作;市爱卫办负责本办法的组织实施。
除四害的调查研究、技术指导、业务培训、密度监测、考核鉴定工作由各级卫生防疫站及除四害技术指导组负责。
第四条 除四害工作实行“以块为主、条块结合、条包块管、单位负责”的原则,各单位,各住户均应服从所在区、镇、街道办事处和居委会(村委会)的组织领导,积极宣传和普及除四害知识,努力提高市民的卫生文明意识,确保本单位、住户范围内的除四害工作达到国家规定的标
准。
第五条 除四害工作贯彻“预防为主、综合治理”的方针、采取专业队伍工作与发动群众相结合的原则,人人动手,消灭四害。
第六条 除四害工作应采取净化环境、消除和控制四害孳生地及直接杀灭四害等综合防制措施。易招引或孳生四害的行业和场所,应有完善的防范杀灭措施。
第七条 任何单位和场所都应达到国家灭鼠先进单位的标准。
各单位、各住户应有防鼠、灭鼠措施,采取堵洞、器械捕捉、毒杀等办法消灭老鼠。食品、饮食、水产加工、仓库等行业应有更加严密的防鼠设施,加强防范。
第八条 各单位、各住户应妥善处理垃圾、粪便和死禽,严禁随地倾倒、堆放,并采取诱捕、拍打和毒杀等方法消灭成蝇。易招致和孳生苍蝇的行业和场所,应落实防蝇、灭蝇措施,严格控制苍蝇孳生。宾馆、旅店、饮食行业及食品生产、销售行业应达到无蝇的标准。
第九条 各单位、各住户应整治各自范围内的蚊虫孳生地,运用生物、物理、化学等办法消灭幼虫和成蚊,积水中不得孳生三龄以上的蚊孑孓和蛹。
第十条 各单位、各住户应积极运用各种方法杀灭蟑螂和臭虫。宾馆、旅店、饮食行业及食品生产、销售行业要达到无蟑螂、无臭虫标准。
第十一条 各区、镇、街道办事处可积极创造条件建立除四害专业队伍,按照“谁受益、谁出钱”的原则,实行有偿服务。有偿服务的收费标准按市物价管理部门批准的执行。
除四害专业队伍应对服务对象提供优质服务。
第十二条 各单位、各住户和公共场所的除四害工作可自行组织开展,也可由专业消、杀、灭队伍承包或代办。
第十三条 成立除四害经营企业经工商登记注册后,应报爱卫办备案。现有企业,凡增加除四害经营项目的,也应报爱卫办备案。
第十四条 爱卫办对除四害专业队伍和除四害经营企业实行质量监督和技术指导。物价部门对除四害经营收费实行监督管理。
第十五条 生产、销售除四害药械的单位和个人,必须依法经营,严禁生产、配制和销售国家禁用以及假冒伪劣的除四害药械。
第十六条 有下列情形之一的,由市、区爱卫办警告、限期改正,经教育仍不改者,可按下列规定给予罚款:
(一)有新鲜鼠洞或鼠粪、鼠咬痕超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元、对单位每宗罚款1000元;
(二)积水孽生三龄以上孑孓的,住户每宗罚款100元,单位罚款1000元;
(三)垃圾没有容器盛装、化粪池破损外溢、没有加盖或孽生地有三龄蝇幼虫或蛹,每宗罚款1000元;
(四)经营直接食用的食品有蝇接触,或者厨房、食品加工场、餐厅、客房内有苍蝇,每宗罚款1000元;
(五)有蟑螂或蟑螂卵荚超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元,对单位每宗罚款1000元。
第十七条 有下列情形之一的,由卫生行政主管部门给予警告、通报批评、限期改正,经教育仍不改者,可按下列规定给予罚款:
(一)有新鲜鼠洞或鼠粪、鼠咬痕超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元,对单位每宗罚款5000元;
(二)积水孳生三龄以上孑孓的,住户每宗罚款100元,单位罚款5000元;
(三)垃圾没有容器盛装、化粪池破损外溢、没有加盖或孳生地有三龄蝇幼虫或蛹,每宗罚款3000元;
(四)经营直接食用的食品有蝇接触,或者厨房、食品加工场、餐厅、客房内有苍蝇,每宗罚款5000元;
(五)有蟑螂或蟑螂卵荚超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元,对单位每宗罚款5000元。
第十八条 生产、销售假冒伪劣除四害药械、禁用药品者,由爱卫办、工商、技术监督部门依法处理;构成犯罪的,由司法机关依法追究刑事责任。
第十九条 本办法自1996年5月1日起施行。市政府颁布的《厦门市除四害管理暂行办法》同时废止。

《厦门市人民政府关于修订部分规章的决定》中与本文有关的内容
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十四、《厦门市除四害管理办法》
第十六条修改为:“有下列情形之一的,由市、区爱卫办警告、限期改正,经教育仍不改者,可按下列规定给予罚款:
(一)有新鲜鼠洞或鼠粪、鼠咬痕超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元、对单位每宗罚款1000元;
(二)积水孽生三龄以上孑孓的,住户每宗罚款100元,单位罚款1000元;
(三)垃圾没有容器盛装、化粪池破损外溢、没有加盖或孽生地有三龄蝇幼虫或蛹,每宗罚款1000元;
(四)经营直接食用的食品有蝇接触,或者厨房、食品加工场、餐厅、客房内有苍蝇,每宗罚款1000元;
(五)有蟑螂或蟑螂卵荚超过国家规定标准的,除要求采取必要措施外,对住户每宗罚款100元,对单位每宗罚款1000元。”
……
本决定自一九九八年一月一日起施行。



1996年4月5日