河北省人民代表大会常务委员会关于修改《河北省地方煤矿管理条例》第二十一条的决定

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全国爱卫会


全国爱卫会关于命名浙江省湖州市为国家卫生城市的决定

全爱卫发[2003]5号


浙江省爱卫会：

根据你们的申请，全国爱卫办组织有关专家于2003年7月10日—13日对湖州市创建国家卫生城市工作进行了考核鉴定。

考核鉴定组认为，湖州市委市政府紧紧围绕实现湖州市跨越式发展、加快城市现代化进程和建设最适宜人居住和创业的现代化山水园林城市的总体目标，以创建国家卫生城市工作为载体，并与创建中国优秀旅游城市、全国双拥模范城市和浙江省文明城市工作相结合，把创建工作作为提高市民素质、加快城市建设、改善城市形象、提升城市品位和城市综合竞争力的一项系统工程来抓，几届政府都坚持不懈为实现这个目标而努力奋斗。在创建工作中，各级领导高度重视，各有关部门密切配合，广大人民群众积极参与，城市基础设施得到完善，城市管理水平明显提高，有力地促进了两个文明建设，并为取得防治非典阶段性成果奠定了良好的基础，创建国家卫生城市工作取得了显著成效。

考核结果表明，湖州市创建目标明确，措施得力，责任落实，整体卫生水平达到了《国家卫生城市标准》的基本要求。

经研究，全国爱卫会决定命名湖州市为“国家卫生城市”；授予湖州市人大常委会常务副主任张维娟同志“国家卫生城市市长奖”，奖励人民币1万元。
希望湖州市以此为新的起点，珍惜荣誉，戒骄戒躁，进一步完善城市基础设施，健全长效管理机制，在巩固发展创建成果中，再创佳绩。



二OO三年八月八日
国家税务总局


国家税务总局关于外商投资企业的财务会计制度与涉外税收法规关系问题的通知(附英文)

1993年8月11日，国家税务总局

通知
财政部以（93）财工字第87号、（93）财会字第27号文发出《关于外商投资企业执行〈企业财务通则〉和分行业的企业财务制度有关问题的通知》和《外商投资企业执行新会计制度若干问题规定的通知》，规定外商投资企业自1993年7月1日起执行《企业财务通则》、《企业会计准则》和分行业的财务、会计制度。近来一些地区询问，应如何处理好企业财务、会计制度和涉外税收法规的关系。现就有关问题通知如下：
一、外商投资企业所执行的企业财务、会计制度中与涉外税收法规有不同规定的，在企业计算纳税时，应按涉外税收法规的规定执行。
二、凡涉外税收法规中规定，企业在计算纳税时，有关税务处理方法需要由税务机关审批方可执行的，均应按规定的审批程序办理。
三、各地税务机关对外商投资企业执行企业财务、会计制度中遇到的有关税收问题应及时调查收集，提出处理意见，并上报国家税务总局，以便统一研究处理。

CIRCULAR ON THE QUESTION CONCERNING THE RELATIONS BETWEEN FINAN-CIAL AND ACCOUNTING SYSTEM OF ENTERPRISE WITH FOREIGN INVESTMENT ANDEXTERNAL TAXATION REGULATIONS

(State Administration of Taxation: 11 August 1993 Coded Guo ShuiFa [1993] No. 062)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and the various sub-bureaus of the Offshore Oil Tax
Administration:
The Circular on the Question Concerning--
Enterprise with Foreign Investment Implementing the General Rules on
Enterprise Finance and the Enterprise Financial System of Different Trades
and the Circular on Enterprise with Foreign Investment Implementing the
Stipulations on Some Questions Concerning the New accounting System issued
by the Ministry of Finance in the from of documents Coded (93) Cai Gong Zi
Nos. 87 and (93) Cai Kuai Zi No. 27. The documents stipulate that
enterprise with foreign investment should begin of July 1, 1993 to
implement the General Rules on Enterprise Finance, the Norm of Enterprise
Accounting and the financial and accounting system of different trades.
Recently some regions asked the question as to how to properly handle the
relationship between the enterprise financial and accounting system and
the external taxation regulations. We hereby issue the following circular
on related questions:
I. If there are different stipulations in the enterprise financial
and accounting system carried out by enterprise with foreign investment
and the external taxation regulations, while calculating tax payment, the
enterprise shall implement the stipulations of the external taxation
regulation.
II. If it is stipulated in the external taxation regulations that,
when calculating tax payment, the taxation handling method can be carried
out only after it is examined and approved by the tax authorities, the
enterprise shall handle the matter by following the prescribed examination
and approval procedures.
III. With regard to the problems related to taxation encountered by
enterprise with foreign investment in the course of implementing the
enterprise financial and accounting system, the various local tax
authorities should make timely investigation and collection of these
problems, offer their opinions on handling the matter and report to the
State Administration of Taxation in order to that the administration can
conduct unified study and handling the matter.