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关于印发《税务系统公务员奖励实施细则(试行)》的通知

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关于印发《税务系统公务员奖励实施细则(试行)》的通知

国家税务总局


关于印发《税务系统公务员奖励实施细则(试行)》的通知

国税发[2008]105号


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
  现将《税务系统公务员奖励实施细则(试行)》印发给你们,请结合实际,认真贯彻执行。
  附件:1.公务员奖励审批表(略)
     2.公务员集体奖励审批表(略)
国家税务总局
   二○○八年十一月十四日
   税务系统公务员奖励实施细则(试行)
  
  第一章 总 则
  第一条 为了完善税务系统公务员激励机制,奖励在国家税收中做出贡献的税务系统公务员,促进税务系统人才成长和公务员队伍建设,根据《公务员奖励规定(试行)》,制定本实施细则。
  第二条 本实施细则是税务系统实施奖励工作的基本依据,适用于在税务系统编制内的公务员和公务员集体。
  公务员集体是指按照编制序列设置的机构或者为完成专项任务组成的工作集体。
  第三条 公务员奖励坚持公开、公平和公正的原则,坚持精神鼓励和物质奖励相结合、以精神鼓励为主的原则,及时奖励与定期奖励相结合,按照规定的条件、种类、权限和程序进行。
  第四条 国家税务总局人事司负责国家税务局系统公务员奖励的综合管理工作。省国家税务局及以下各级人事部门负责本系统内公务员奖励的综合管理工作。上级人事部门指导下级人事部门的公务员奖励工作。
  第二章 奖励的条件和种类
  第五条 税务系统公务员、公务员集体,有下列表现之一的,给予奖励:
  (一)忠于职守,积极工作,为税收事业做出显著成绩的;
  (二)遵守纪律,廉洁奉公,作风正派,办事公道,模范作用突出的;
  (三)在税收工作中勇于探索,积极创新,有创造发明或者提出合理化建议,取得良好效益和赢得社会广泛赞扬的;
  (四)为增进民族团结,维护社会稳定做出突出贡献的;
  (五)爱护公共财产,节约国家资财有突出贡献的;
  (六)防止或消除事故有功,使国家和人民群众利益免受或者减少损失的;
  (七)在抢险、救灾等特定环境中奋不顾身,做出贡献的;
  (八)同违法违纪行为作斗争有功绩的;
  (九)在对外交往中为国家和税务系统争得荣誉和利益的;
  (十)有其他突出功绩的。
  第六条 对公务员、公务员集体的奖励分为:嘉奖、记三等功、记二等功、记一等功、授予荣誉称号。
  (一)对表现突出的,给予嘉奖;
  (二)对做出较大贡献的,记三等功;
  (三)对做出重大贡献的,记二等功;
  (四)对做出杰出贡献的,记一等功;
  (五)对功绩卓著的,授予"人民满意的公务员"、"人民满意的公务员集体"或者"模范公务员"、"模范公务员集体"等荣誉称号。
  第三章 奖励的权限和程序
  第七条 国家税务总局机关公务员、公务员集体嘉奖、记功的,经人事司审核后,由国家税务总局审批。
  第八条 税务系统公务员、公务员集体的奖励,经市(地、州、盟)以上税务机关人事部门审核后,按照下列权限审批:
  (一)科级及以下公务员、公务员集体嘉奖、记三等功,由市(地、州、盟)及以上税务机关审批;记二等功,由计划单列市、副省级城市及以上税务机关审批;记一等功,由国家税务总局审批。
  (二)处级公务员嘉奖、记三等功,由计划单列市、副省级城市及以上税务机关审批;记二等功,由省税务机关审批;记一等功,由国家税务总局审批;计划单列市、副省级城市税务局班子副职、副巡视员的嘉奖、记三等功、记二等功,由省税务机关审批;记一等功,由国家税务总局审批。
  处级公务员集体嘉奖,由计划单列市、副省级城市及以上税务机关审批;记三等功、二等功,由省税务机关审批;记一等功,由国家税务总局审批。
  (三)司局级公务员、公务员集体嘉奖、记功,由国家税务总局审批。
  第九条 公务员、公务员集体授予荣誉称号,由省税务机关提出推荐意见,国家税务总局审核,报中央公务员主管部门或奖励工作主管部门审批。
  第十条 地方党委、政府或公务员奖励主管部门对国家税务局系统公务员、公务员集体实施奖励,在征得公务员所在单位和任免机关或上级机关同意后,按规定程序实施。
  第十一条 给予税务系统公务员、公务员集体奖励,一般按以下程序进行:
  (一)由所在机关(部门)经征求群众意见和领导班子集体研究后,提出奖励建议;
  (二)所在机关(部门)填写《公务员奖励审批表》或《公务员集体奖励审批表》(一式二份),撰写事迹材料,按照规定的奖励审批权限和程序逐级上报;
  (三)审核机关(部门)审核后,按照干部管理权限征求纪检监察部门和有关部门意见;
  (四)对经审核符合奖励条件的,在一定范围内公示7个工作日。如涉及国家机密或其他原因不宜公示的,经审批机关同意可不予公示。
  (五)公示无异议的,审核机关(部门)上报审批;
  (六)审批机关批准,并予以公布。
  第十二条 对年度考核被确定为优秀等次公务员的嘉奖、三等功奖励,由各级人事部门按有关规定和程序办理。
  第十三条 对在处理突发事件或者承担专项重要工作中取得显著成绩的公务员、公务员集体,应当及时给予奖励。 一般按下列程序进行:
  (一)立项。由处理突发事件或者负责开展专项重要工作的国家税务总局机关主管司(局)或省级税务机关提出奖励实施方案,经人事司商有关部门后报中央公务员主管部门审核。
  (二)审批。按照公务员奖励审批权限,分别由国家税务总局和省及以下税务机关实施。
  (三)表彰。国家税务总局和省及以下税务机关对受到专项奖励的公务员或公务员集体给予通报表彰。
  第十四条 《公务员奖励审批表》存入公务员本人档案;《公务员集体奖励审批表》存入获奖集体所在机关文书档案。
  第四章 奖励的实施
  第十五条 对在本职工作中表现突出、有显著成绩和贡献的,应当给予奖励。
  给予嘉奖和记三等功,一般结合年度考核进行,年度考核被确定为优秀等次的,予以嘉奖,连续三年被确定为优秀等次的,记三等功。
  给予记二等功、记一等功和授予"人民满意的公务员"、"人民满意的公务员集体"荣誉称号,一般每五年评选一次。
  对符合奖励条件的已故人员,可以追授奖励。
  第十六条 对获得奖励的公务员、公务员集体,由审批机关颁布奖励决定,颁发奖励证书。获得记三等功以上奖励的,同时对公务员颁发奖章,对公务员集体颁发奖牌。
  国家税务总局机关和国家税务局系统公务员、公务员集体的奖励证书、奖章和奖牌,按照规定的式样、规格、质地,由国家税务总局统一制作或监制,统一颁发。
  第十七条 对获得奖励的公务员,由审批机关按照规定标准给予一次性奖金。其中对获得荣誉称号的公务员,按照有关规定享受省部级以上劳动模范和先进工作者待遇。
  国家税务局系统公务员奖励的奖金标准,依照中央公务员主管部门会同国务院财政部门制定的标准执行,具体为:
  (一)嘉奖:800元;
  (二)记三等功:1500元;
  (三)记二等功:3000元;
  (四)记一等功:6000元;
  (五)授予荣誉称号:10000元。
  对受奖励的公务员集体酌情给予一次性奖金,作为工作经费由集体使用,原则上不得向公务员个人发放。
  奖金标准根据国家经济社会发展水平,由有关部门及时调整。
  公务员奖励所需经费,应当列入各部门预算,予以保障。
  第十八条 给予公务员、公务员集体奖励,对于因同一事由已获得上级机关奖励的,下级机关不再重复奖励。
  第十九条 对获得奖励的公务员、公务员集体,可以采取适当形式予以表彰。表彰形式应当庄重、节俭。
  第五章 奖励的监督
  第二十条 各级税务机关不得自行设立公务员奖励规定之外的其他种类的公务员奖励,不得违反规定标准发放奖金,不得重复发放奖金。
  第二十一条 公务员、公务员集体有下列情形之一的,撤销奖励:
  (一)申报奖励时隐瞒严重错误或者弄虚作假,骗取奖励的;
  (二)严重违反规定奖励程序的;
  (三)获得荣誉称号后,公务员受到开除处分、劳动教养、刑事处罚的,公务员集体严重违法违纪、影响恶劣的;
  (四)法律、法规规定应当撤销奖励的其他情形。
  第二十二条 撤销奖励,由原申报机关按程序报审批机关批准,并予以公布。如涉及国家秘密或其他原因不宜公布的,经审批机关同意可不予公布。
  必要时,审批机关可以直接撤销奖励。
  第二十三条 公务员获得的奖励被撤销后,审批机关应当收回并公开注销其奖励证书、奖章,停止其享受的有关待遇。撤销奖励的决定存入公务员本人档案。
  公务员集体获得的奖励撤销后,审批机关应当收回并公开注销其奖励证书和奖牌。
  第二十四条 税务机关人事部门和有关机关应当及时受理对公务员奖励工作的举报,并按照有关规定处理。
  对在公务员奖励工作中有徇私舞弊、弄虚作假、不按规定条件和程序进行奖励等违法违纪行为的人员,以及负有领导责任的人员和直接责任人员,根据情节轻重,给予批评教育或者处分;构成犯罪的,依法追究刑事责任。
  第六章 附 则
  第二十五条 对参照公务员法管理的机关(单位)中除工勤人员以外的工作人员和集体的奖励,参照本实施细则执行。
  第二十六条 本实施细则由国家税务总局(人事司)负责解释。
  第二十七条 本实施细则自发布之日起施行。国家税务总局人事司《关于转发〈国家公务员奖励暂行规定〉的通知》(国税人函[1995]109号)和《国家税务总局机关国家公务员奖励暂行办法》(国税人函[1996]24号)同时废止。


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国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)

国家税务总局


国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局,各计划单列市税务局:
现将《营业税税目注释》(试行稿)印发给你们,从1994年1月1日起施行。1986年3月21日原财政部税务总局检发的《营业税税目注释(试行稿)》同时废止。

附:营业税税目注释
一、交通运输业
交通运输业,是指使用运输工具或人力、畜力将货物或旅客送达目的地,使其空间位置得到转移的业务活动。
本税目的征收范围包括:陆路运输、水路运输、航空运输、管道运输、装卸搬运。
凡与运营业务有关的各项劳务活动,均属本税目的征税范围。
(一)陆路运输
陆路运输,是指通过陆路(地上或地下)运送货物或旅客的运输业务,包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。
(二)水路运输
水路运输,是指通过江、河、湖、川等天然、人工水道或海洋航道运送货物或旅客的运输业务。
打涝,比照水路运输征税。
(三)航空运输
航空运输,是指通过空中航线运送货物或旅客的运输业务。
通用航空业务、航空地面服务业务,比照航空运输征税。通用航空业务,是指为专业工作提供飞行服务的业务,如航空摄影、航空测量、航空勘探、航空护林、航空吊挂飞播、航空降雨等。
航空地面服务业务,是指航空公司、飞机场、民航管理局、航站向在我国境内航行或在我国境内机场停留的境内外飞机或其他飞行器提供的导航等劳务性地面服务的业务。


(四)管道运输
管道运输,是指通过管道设施输送气体、液体、固体物资的运输业务。
(五)装卸搬运
装卸搬运,是指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或运输工具与装卸现场之间进行装卸和搬运的业务。
二、建筑业
建筑业,是指建筑安装工程作业。
本税目的征收范围包括:建筑、安装、修缮、装饰、其他工程作业。
(一)建筑
建筑,是指新建、改建、扩建各种建筑物、构筑物的工程作业,包括与建筑物相连的各种设备或支柱、操作平台的安装或装设工程作业,以及各种窑炉和金属结构工程作业在内。

(二)安装
安装,是指生产设备、动力设备、起重设备、运输设备、传动设备、医疗实验设备及其他各种设备的装配、安置工程作业,包括与设备相连的工作台、梯子、栏杆的装设工程作业和被安装设备的绝缘、防腐、保温、油漆等工程作业在内。
(三)修缮
修缮,是指对建筑物、构筑物进行修补、加固、养护、改善,使之恢复原来的使用价值或延长其使用期限的工程作业。
(四)装饰
装饰,是指对建筑物、构筑物进行修饰,使之美观或具有特定用途的工程作业。
(五)其他工程作业
其他工程作业,是指上列工程作业以外的各种工程作业,如代办电信工程、水利工程、道路修建、疏浚、钻井(打井)、拆除建筑物或构筑物、平整土地、搭脚手架、爆破等工程作业。
三、金融保险业
金融保险业,是指经营金融、保险的业务。
本税目的征收范围包括:金融、保险。
(一)金融
金融,是指经营货币资金融通活动的业务,包括贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。
1、贷款,是指将资金贷与他人使用的业务,包括自有资金贷款和转贷。
自有资金贷款,是指将自有资本金或吸收的单位、个人的存款贷与他人使用。
转贷,是指将借来的资金贷与他人使用。
典当业的抵押贷款业务,无论其资金来源如何,均按自有资金贷款征税。
人民银行的贷款业务,不征税。
2、融资租赁,是指具有融资性质和所有权转移特点的设备租赁业务。即:出租人根据承租人所要求的规格、型号、性能等条件购入设备租赁给承租人,合同期内设备所有权属于出租人,承租人只拥有使用权,合同期满付清租金后,承租人有权按残值购入设备,以拥有设备的所有权。

凡融资租赁,无论出租人是否将设备残值销售给承租人,均按本税目征税。
3、金融商品转让,是指转让外汇、有价证券或非货物期货的所有权的行为。
非货物期货,是指商品期货、贵金属期货以外的期货,如外汇期货等。
4、金融经纪业,是指受托代他人经营金融活动的业务。
5、其他金融业务,是指上列业务以外的各项金融业务,如银行结算、票据贴现等。存款或购入金融商品行为,不征收营业税。
(二)保险
保险,是指将通过契约形式集中起来的资金,用以补偿被保险人的经济利益的业务。
四、邮电通信业
邮电通信业,是指专门办理信息传递的业务。本税目的征收范围包括:邮政、电信。
(一)邮政
邮政,是指传递实物信息的业务,包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄及其他邮政业务。
1、传递函件或包件,是指传递函件或包件的业务以及与传递函件或包件相关的业务。

传递函件,是指收寄信函,明信片、印刷品的业务。
传递包件,是指收寄包裹的业务。
传递函件或包件相关的业务,是指出租信箱、对进口函件或包件进行处理、保管逾期包裹、附带货载及其他与传递函件或包件相关的业务。
2、邮汇,是指为汇款人传递汇款凭证并兑取的业务。
3、报刊发行,是指邮政部门代出版单位收订、投递和销售各种报纸、杂志的业务。
4、邮务物品销售,是指邮政部门在提供邮政劳务的同时附带销售与邮政业务相关的各种物品(如信封、信纸、汇款单、邮件包装用品等)的业务。
5、邮政储蓄,是指邮电部门办理储蓄的业务。
6、其他邮政业务,是指上列业务以外的各项邮政业务。
(二)电信
电信,是指用各种电传设备传输电信号来传递信息的业务,包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。
1、电报是指用电信号传递文字的通信业务及相关的业务,包括传递电报、出租电报电路设备、代维修电报电路设备以及电报分送、译报、查阅去报报底或来报回单、抄录去报报底等。
2、电传(即传真),是指通过电传设备传递原件的通信业务,包括传递资料、图表、相片、真迹等。
3、电话,是指用电传设备传递语言的业务及相关的业务,包括有线电话、无线电话、寻呼电话、出租电话电路设备、代维修或出租广播电路、电视信道等业务。
4、电话机安装,是指为用户安装或移动电话机的业务。
5、电信物品销售,是指在提供电信劳务的同时附带销售专用和通用电信物品(如电报纸、电话号码簿、电报签收簿、电信器材、电话等)的业务。
6、其他电信业务,是指上列业务以外的电信业务。
五、文化体育业
文化体育业,是指经营文化、体育活动的业务。
本税目的征收范围包括:文化业、体育业。
(一)文化业,是指经营文化活动的业务,包括表演、播映,其他文化业。
经营游览场所的业务,比照文化业征税。
1、表演,是指进行戏剧、歌舞、时装、健美、杂技、民间艺术、武术、体育等表演活动的业务。
2、播映,是指通过电台、电视台、音响系统、闭路电视、卫星通信等无线或有线装置传播作品以及在电影院、影剧院、录像厅及其他场所放映各种节目的业务。
广告的播映不按本税目征税。
3、其他文化业,是指经营上列活动以外的文化活动的业务,如各种展览、培训活动,举办文学、艺术、科技讲座、演讲、报告会,图书馆的图书和资料借阅业务等。
4、经营游览场所的业务,是指公园、动(植)物园及其他各种游览场所销售门票的业务。
(二)体育业
体育业,是指举办各种体育比赛和为体育比赛或体育活动提供场所的业务。
以租赁方式为文化活动、体育比赛提供场所,不按本税目征税。
六、娱乐业
娱乐业,是指为娱乐活动提供场所和服务的业务。
本税目征收范围包括:经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、游艺场等娱乐场所,以及娱乐场所为顾客进行娱乐活动提供服务的业务。
(一)歌厅,是指在乐队的伴奏下顾客进行自娱自乐形式的演唱活动的场所。
(二)舞厅,是指供顾客进行跳舞活动的场所。
(三)卡拉OK歌舞厅,是指在音像设备播放的音乐伴奏下,顾客自娱自乐进行歌舞活动的场所。
(四)音乐茶座,是指为顾客同时提供音乐欣赏和茶水、咖啡、酒及其他饮料消费的场所。
(五)台球、高尔夫球、保龄球场,是指顾客进行台球、高尔夫球、保龄球活动的场所。
(六)游艺
游艺,是指举办各种游艺、游乐(如射击、狩猎、跑马、玩游戏机等)活动的场所。
上列娱乐场所为顾客进行娱乐活动提供的饮食服务及其他各种服务,均属于本税目征收范围。
七、服务业
服务业,是指利用设备、工具、场所、信息或技能为社会提供服务的业务。
本税目的征收范围包括:代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业、其他服务业。
(一)代理业
代理业,是指代委托人办理受托事项的业务,包括代购代销货物、代办进出口、介绍服务、其他代理服务。
1、代购代销货物,是指受托购买货物或销售货物,按实购或销额进行结算并收取手续费的业务。
2、代办进出口,是指受托办理商品或劳务进出口的业务。
3、介绍服务,是指中介人介绍双方商谈交易或其他事项的业务。
4、其他代理服务,是指受托办理上列事项以外的其他事项的业务。
金融经纪业、邮政部门的报刊发行业务,不按本税目征税。
(二)旅店业
旅店业,是指提供住宿服务的业务。
(三)饮食业
饮食业,是指通过同时提供饮食和饮食场所的方式为顾客提供饮食消费服务的业务。
饭馆、餐厅及其他饮食服务场所,为顾客在就餐的同时进行的自娱自乐形式的歌舞活动所提供的服务,按“娱乐业”税目征税。
(四)旅游业
旅游业,是指为旅游者安排食宿、交通工具和提供导游等旅游服务的业务。
(五)仓储业
仓储业,是指利用仓库、货场或其他场所代客贮放、保管货物的业务。
(六)租赁业
租赁业,是指在约定的时间内将场地、房屋、物品、设备或设施等转让他人使用的业务。
融资租赁,不按本税目征税。
(七)广告业
广告业,是指利用图书、报纸、杂志、广播、电视、电影、灯、路牌、招贴、橱窗、霓虹灯、灯箱等形式为介绍商品、经营服务项目、文体节目或通告、声明等事项进行宣传和提供相关服务的业务。
(八)其他服务业
其他服务业,是指上列业务以外的服务业务。如沐浴、理发、洗染、照相、美术、裱画、誊写、打字、镌刻、计算、测试、试验、化验、录音、录像、复印、晒图、设计、制图、测绘、勘探、打包、咨询等。
航空勘探、钻井(打井)勘探、爆破勘探,不按本税目征税。
八、转让无形资产
转让无形资产,是指转让无形资产的所有权或使用权的行为。
无形资产,是指不具实物形态、但能带来经济利益的资产。
本税目的征收范围包括:转让土地使用权、转让商标权、转让专利权、转让非专利技术、转让著作权、转让商誉。
(一)转让土地使用权
转让土地使用权,是指土地使用者转让土地使用权的行为。
土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为,不征收营业税。
土地租赁,不按本税目征税。
(二)转让商标权
转让商标权,是指转让商标的所有权或使用权的行为。
(三)转让专利权
转让专利权,是指转让专利技术的所有权或使用权的行为。
(四)转让非专利技术
转让非专利技术,是指转让非专利技术的所有权或使用权的行为。提供无所有权技术的行为,不按本税目征税。
(五)转让著作权
转让著作权,是指转让著作的所有权或使用权的行为。著作,包括文字著作、图形著作(如画册、影集)、音像著作(如电影母片、录像带母带)。
(六)转让商誉
转让商誉,是指转让商誉的使用权的行为。
以无形资产投资入股,参与接受投资方的利润分配、共同承担投资风险的行为,不征收营业税。但转让该项股权,应按本税目征税。
九、销售不动产
销售不动产,是指有偿转让不动产所有权的行为。
不动产,是指不能移动,移动后会引起性质、形状改变的财产。
本税目的征收范围包括:销售建筑物或构筑物、销售其他土地附着物。
(一)销售建筑物或构筑物
销售建筑物或构筑物,是指有偿转让建筑物或构筑物的所有权的行为。
以转让有限产权或永久使用权方式销售建筑物,视同销售建筑物。
(二)销售其他土地附着物
销售其他土地附着物,是指有偿转让其他土地附着物的所有权的行为。
其他土地附着物,是指建筑物或构筑物以外的其他附着于土地的不动产。
单位将不动产无偿赠与他人,视同销售不动产。
在销售不动产时连同不动产所占土地的使用权一并转让的行为,比照销售不动产征税。

以不动产投资入股,参与接受投资方利润分配、共同承担投资风险的行为,不征营业税。但转让该项股权,应按本税目征税。
不动产租赁,不按本税目征税。

NOTICE ON PRINTING AND ISSUING ANNOTATION ON BUSINESS TAX CATEGORY(TRIAL IMPLEMENTATION)

(State Administration of Taxation: 27 December 1993 Guo Shui Fa[1993] No. 149)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, and to tax bureaus of various cities with separate
planning:
The Annotations on Business Tax Category (Trial Implementation) is
hereby printed and distributed to you, which will come into effect as of
January 1, 1994, the original Annotations on Business Tax Category (Trial
Implementation) signed and issued on March 21, 1986 by the General Tax
Bureau of the Ministry of Finance is abolished at the same time.
Appendix: Annotations on Business Tax Category (Trial Implementation)

APPENDIX:

Annotations on Business Tax Category (Trial Implementation)

I. Communications and Transportation

The communications and transportation industry refers to the business
activity of using means of transportation or manpower and animal power to
carry cargoes or passengers to the destination, so as to shift the
position of space.
The levying scope of this tax item includes: land, water, air and
pipeline transportation, loading and unloading transportation.
Various labor service activities related to transportation business
all come under the levying scope of this tax category.
(1) Land Transportation
Land transportation refers to the transport business for transporting
cargoes or passengers through land (above or under ground), including
railway, highway, cable car, cableway transportation, as well as other
land transportation.
(2) Water Transportation
Water transportation refers to the transportation business of
carrying cargoes or passengers through rivers, lakes and streams and other
natural and artificial water courses or sea lanes.
Tax shall be levied on salvage in light of water transportation.
(3) Air Transportation
Air transportation refers to the transportation business of carrying
cargoes or passengers through air routes.
Tax shall be levied on general air service and air-ground service
business in light of air transport. General air service refers to the
business of providing flying services for specialized work, such as air
photography, aerial survey, air exploration, air forest range, air
suspended sowing and air precipitation.
Air-ground service business refers to the business of providing labor
service ground services including navigation by air liners, airports,
civil aviation administrative bureaus and air stations to Chinese and
foreign airplanes or other air vehicles which navigate within China or
land in airports within China.
(4) Pipeline Transportation
Pipeline transportation refers to the transport business of
delivering gas, liquid and solid materials through pipeline facilities.
(5) Loading-Unloading Transportation
Loading-unloading transportation refers to the business of loading,
unloading and transporting cargoes between means of transportation,
between the loading-unloading spots or between the means of transportation
and the loading-unloading spots by the use of means of loading, unloading
or manpower and animal power.

II. Building Industry

The building industry refers to construction and installation
engineering operations.
The levying scope of this tax item includes construction,
installation, repair, decoration and other engineering operations.
(1) Construction
Construction refers to the engineering operation of building new,
reconstructing, expanding various buildings and structures, including the
engineering operation of installation or decoration of various types of
equipment or pillars and operating platforms connected to the structures,
as well as the engineering operation of various kilns and metal
structures.
(2) Installation
Installation refers to the engineering business of the assembly and
arrangement of production equipment, power equipment, hoisting equipment,
transport equipment, transmitting equipment, medical and lab equipment, as
well as various other kinds of equipment, including the engineering
operation of setting up operating platforms, ladders, balustrades
connected to the equipment and engineer operation of insulation,
anti-corrosion, heat preservation and paint for the installation of
equipment.
(3) Repair
Repair refers to the engineering operation of repairing, reinforcing,
maintaining and improving the building and structures, so as to restore
their original use value or extend the service period.
(4) Decoration
Decoration refers to the engineer operation of decorating the
buildings and structures, so that they will look more beautiful or have a
particular purpose.
(5) Other Engineering Operations
Other engineering operations refer to various engineering operations
other than the engineering operations mentioned above, such as the
engineering operations of handling on a commission basis telecommunication
projects, water conservancy projects, reconstructing roads, dredging,
drilling wells (sinking wells), demolishing buildings or structures,
levelling land, putting up scaffold and dynamiting.

III. Financial Insurance Business

Financial insurance business means the operation of finance and
insurance business. The levying scope of this tax item include finance
and insurance.
(1) Finance
Finance refers to the operation of the business of monetary funds
accommodation activity, including loans, financial leasing, the transfer
of financial commodities, financial brokerage and other financial
businesses.
1. Loan refers to the business of lending money to others for use,
including loans lent with funds at one's own disposal and enlending.
Loans lent with money at one's own disposal means lending money in
one's own hand or savings deposits absorbed from units or individuals to
others for use.
Enlending means extending loans with borrowed funds to others for
use. Tax is levied in light of loans extended with funds at one's own
disposal on the mortgage loan business of pawnbroking irrespective of the
source of funds.
No tax is levied on the loan business of the People's Bank.
2. Financial leasing refers to the equipment leasing business with
the financial nature and the characteristics of the shift of ownership. I.
e., the lessor leases the purchased equipment to the lessee in accordance
with the specifications, types, performance and other conditions required
by the lessee. Ownership of the equipment within the contracted period
belongs to the lessor, the lessee possesses only use right. After paying
off rental upon expiration of the contract, the lessee has the right to
purchase the equipment in light of the scrap value in order to possess
ownership of the equipment. Tax is levied according to this tax item on
financial leasing no matter whether or not the lessor sells the equipment
at scrap value to the lessee.
3. The transfer of financial commodities refers to the behavior of
ownership of transferring foreign exchange, negotiable securities or
non-goods futures.
Non-goods futures refers to futures outside commodity futures and
rare metal futures, such as foreign exchange futures.
4. Financial brokerage means the business wherein one is entrusted
with the task of engaging in financial activities.
5. Other financial businesses refer to various financial businesses
other than the businesses listed above, such as bank settlement and bill
discount. No tax is levied on savings deposits or the behavior of
purchasing financial commodities.
(2) Insurance
Insurance means the business of using the funds pooled in the form of
contract to compensate for the economic benefits of the insurant.

IV. Postal and Telecommunications Service

Postal and telecommunications service refers to the business of
specially handling information transmission. The levying scope of this tax
item includes posts and telecommunications.
(1) Postal Service
Postal service refers to the business of delivering object
information, including the delivery of letters or parcels, postal order,
the distribution of newspapers and magazines, the sales of postal
articles, postal savings as well as other postal business.
1. The delivery of letters or parcels refers to the business of
delivering letters or parcels as well as business related to the delivery
of letters or parcels.
The delivery of letters refers to the business of receiving and
sending letters, postcards, and printed matters.
The delivery of parcels refers to the business of receiving and
sending parcels. Business related to the delivery of letters or parcels
refers to the business of leasing letter boxes, handling imported letters
or parcels, keeping overdue parcels, incidental goods-carrying and other
businesses related to the delivery of letters or parcels.
2. Postal order refers to the business of delivering remittance and
the exchange for the remitter.
3. The distribution of newspapers and magazines refers to the
business of the postal departments receiving subscription, delivering and
selling various newspapers and magazines for the publishing units.
4. The sales of postal articles refers to the business of the postal
department which, while providing postal services, incidentally sells
various articles related to postal business (such as envelops, letter
paper, money order and parcel wrappers)
5. Postal savings deposits refers to the business of savings deposits
handled by postal departments.
6. Other postal businesses refer to the various postal businesses
other than the businesses listed above.
(2) Telecommunications Service
Telecommunications service refers to the business of using telex
equipment to transmit electrical signals so as to deliver information,
including telegraph, telex, telephone, telephone installation, the sale of
telecommunications articles and other telecommunication businesses.
1. Telegraph refers to the telecommunications business of using
electrical signals to transmit written language matters and related
business, including transmitting telegraphs, leasing telegraph and
electric circuit equipment, repairing telegraph and electric circuit
equipment as well as sending and translating telegraphs, checking the
sent-out telegraph original on file or the receipt of the sent-in
telegraph, copying the original of the sent- out telegraph.

2. Telex (fax) refers to the communications business of delivering
the original copy through telex equipment, including delivering materials,
graphic, photos and authentic work.
3. Telephone refers to the business of using telex equipment to
transmit words and related business, including wire and wireless
telephone, the paging system, leasing telephone and electric circuit
equipment, repairing or leasing broadcasting circuits and TV channels.
4. Telephone installation refers to the business of installing or
telephones for the subscribers.
5. The sales of telecommunications articles refers to the business of
incidentally selling special and general telecommunications articles (such
as telegraph paper, telephone directory, telegraph signing book,
telecommunications equipment and telephone) in addition to providing
telecommunication service.
6. Other telecommunications businesses refer to telecommunications
businesses other than those listed above.

V. Cultural and Sports Undertakings.

Cultural and sports undertakings refer to the business of engaging in
cultural and sports activities.
The levying scope of this tax item includes the undertakings of
culture and sports.
(1) cultural undertaking refers to the business of engaging in
cultural business, including performances, broadcasting on television,
other cultural undertakings.
Tax is levied on the business of operating sightseeing places in
light of the cultural undertaking.
1. Performances refer to the business of performing activities such
as drama, songs and dances, fashion show, aerobics exercise, acrobatics,
folk arts, wushu (martial art) and physical culture.
2. Broadcast on television refers to the business of transmitting
works through wire or wireless device such as broadcasting stations,
television stations, sound system, close- circuit television, satellite
communications as well as projecting various programs at cinemas,
theatres, picture recording halls and other sites.
Tax is not levied on advertising broadcast on television in light of
this tax category.
3. Other cultural undertakings refer to the business of engaging in
cultural activities other than those listed above, such as various
exhibitions, training activities, the holding of forums on literature,
arts, science and technology, giving speeches, public lectures, the
borrowing of books and reference materials from libraries.
4. The business of operating sightseeing places refers to parks,
zoos, botanies as well as other businesses of selling entrance tickets for
various sightseeing sites.
(2) Sports Undertaking
Sports undertaking refers to the business of holding various sports
competitions and providing sites for sports competitions or sport
activities.
Tax is not levied in light of this tax category on the provision of
sites for cultural activities and sport competitions in a leasing form.

VI. Recreational Undertaking

Recreational undertaking refers to the business of providing sites
and services for recreational activities.
The levying scope of this tax item includes: the business of
operating song-performing halls, dance halls, karaoke song and dance
halls, music saloon, billiard, golf course and bowling alleys, and
amusement parks, as well as the business of recreational centers providing
services for customers' recreational activities.
(1) Song-performing halls refer to the place where customers
performing singing activities with music accompaniment for self-
amusement.
(2) Dance halls refer to providing sites for customers' dancing
activities.
(3) Karaoke song and dance halls refer to sites where customers
engage in song and dance activities for self-amusement under music
accompaniment broadcast by audio and video equipment.
(4) Music saloon refers to places which provide customers with music
appreciation, tea, coffee, wine and other drinks.
(5) Brilliard, golf course and bowling alley refer to sites where
customers engage in brilliard, golf and bowling activities.
(6) Amusement
Amusement park refers to the place for holding various amusement and
recreational activities (such as archery, hunting, horse race and video
games).
The catering service as well as various other services provided by
the recreational centers listed above for the customers to engage in
recreational activities all come under the levying scope of this tax item.

VII Service Trades

Service trades refer to the business of providing services for
society by making use of the equipment, tools, sites, information or
techniques.
The levying scope of this tax item includes: factorage, hotel and
catering trades, tourist industry, storehouse, lease, advertising and
other services.
(1) Factorage Factorage refers to the business of handling the
entrusted matters for the consignor, including buying and selling goods
and importing and exporting on a commission basis, recommendation service
and other agent services.
1. Buying and selling goods on a commission basis refers to the
business of a person who is entrusted with buying or selling goods,
settling accounts and receiving service charge in accordance with the
value of goods bought or sold.
2. Handling import and export on a commission basis refers to the
business of a person being entrusted with importing and exporting
commodities or labor.
3. Recommendation service means the business in which the broker
introduces both sides to trade talks or other affairs.
4. Other agency services refer to the business of being entrusted
with handling affairs other than those listed above.
Tax is not levied in light of this tax item on financial brokerage,
postal departments' business of distributing newspapers and magazines.
(2) Hotel Service
Hotel service refers to the business of providing boarding service.
(3) Catering Trade
Catering trade refers to the business of providing customers with
catering consumption service simultaneously while offering food and places
for eating.
Tax is levied in light of the tax item of recreational business on
restaurants, dining halls and other catering service sites, simultaneously
at the time of dining, providing customers with service for them to engage
in singing and dancing activities in the form of self-amusement.
(4) Tourist Industry
Tourist industry refers to the business of arranging boarding and
means of communications for the tourists and providing them with tourist
guide and other tourist services.
(5) Storage
Storage refers to the business of using warehouses, goods yards or
other sites to deposit and keep goods for the passengers.
(6) Leasing Business
Leasing business means the business of transferring sites, houses,
articles, equipment or installations to others for use within an agreed
period of time.
Tax is not levied in light of this tax item on financial leasing.

(7) Advertising Business
Advertising business refers to the business of recommending
commodities, engaging in the publicity on service items, cultural and
sport programs or announcements and declarations and providing related
services by means of books, newspapers, magazines, broadcast, television,
movie, lamp, billboard, showcase, neon light and lamp box.
(8) Other Service Trades

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焦作市城市污水处理费收取管理办法

河南省焦作市人民政府


焦作市城市污水处理费收取管理办法(2000年15号令)





第一条 为了加快我市污水处理工程项目建设, 减少污染,保护环境, 根据《中华人民共和国水污染防治法》, 国务院办公厅《关于批准海河流域水污染防治规划的通知》,国家计委、建设部、 环保总局《关于加大污水处理费的征收力度建立城市污水排放和集中处理良性运行机制的通知》, 河南省人民政府《关于加快城建投资体制改革和市政公用事业改革的通知》以及河南省物价局《关于调整焦作市自来水价格并开征城市污水处理费的批复》,结合本市实际,制定本办法。
第二条 本办法所称污水处理费是指建设城市污水集中处理工程和集中处理城市污水所需的费用。
凡在本市城市规划区内,从城市供水企业、自备井和江河湖泊取水的单位和个人, 应按本办法缴纳污水处理费。
第三条 污水处理费由焦作市建设行政主管部门委托焦作市市政设施管理机构向有自备井和江河湖泊取水的单位收取, 委托焦作市供水总公司向自来水用水单位和个人收取。
市辖各区及其它部门不得收取污水处理费。
第四条 污水处理费的计量按用户实际用水量的80%计算。未安装计量设施的,或者因计量设施发生故障以及由于其他原因无法抄表计量的,有关部门要求其限期纠正外,应按照《河南省城市供水管理办法》第三十二条计收水费的方法计收污水处理费。
第五条 污水处理费的征收标准按城市供水价格管理权限报批。
收取标准由市价格行政主管部门会同市建设行政主管部门向社会公布后执行。
第六条 从城市供水企业取水、自备井和江河湖泊取水的单位和个人,在缴纳城市污水处理费后,不再缴纳排水设施有偿使用费和污水排污费。 对超过国家规定标准排放污水的单位, 由市环保部门依法征收超标排污费。
第七条 城市污水处理厂应当加强内部管理,完善规章制度,提高污水处理质量, 确保处理后的污水达到国家规定的排放标准,城市污水处理厂排出的污水, 超过国家排放标准的, 市环保部门按国家有关规定征收其超标排污费。
第八条 污染物排放标准按国家、省制定的标准执行。
第九条 收取的城市污水处理费应当按照市人民政府颁布的《焦作市非税收入管理暂行办法》进行管理,由代收单位按照市非税管理机构的要求, 按月将应缴的费用全部缴入市非税专户, 支出按市人民政府规定的用途由市财政部门予以拨付, 专项用于城市污水集中处理工程建设、维护和运行。
市财政、计划、物价、 审计等部门应当对污水处理费收支情况进行监督检查,保证专款专用。
第十条 市建设行政主管部门和代收单位不得随意减免污水处理费。确需减免的, 必须经市人民政府常务会议审议批准。
第十一条 污水处理费按月收取。 按照本办法应缴纳污水处理费的单位和个人,应于每月5日前向代收单位报送上月用水数据, 缴费单位应配合代收单位查抄水表数据,并于每月的15日之前将上月污水处理费全部缴清。使用城市供水的单位和个人, 水费与污水处理费应当一并缴纳。 缴纳单位可以采取与代收单位签订委托收款协议书的方式进行。逾期不缴的,每逾期一日,加收3‰-5‰的滞纳金。对于不执行本办法或拒不缴纳的,由市价格行政主管部门和市建设行政主管部门依照有关法律、法规、规章予以处罚。
第十二条 代收单位应当将收取的污水处理费足额上缴财政非税专户, 市建设行政主管部门可以向代收单位支付手续费,具体由市人民政府依据国家有关规定确定。
第十三条 本办法执行中的具体应用问题由市建设行政主管部门会同市价格行政主管部门解释。
第十四条 本办法自发布之日起施行。污水处理费从1999年4月1日起计收。1998年12月28日焦作市人民政府印发的《焦作市城市污水处理费收取管理办法(试行)》同时废止。


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