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葫芦岛市城市规划区建设管理若干规定

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葫芦岛市城市规划区建设管理若干规定

辽宁省葫芦岛市人民政府


葫芦岛市城市规划区建设管理若干规定


葫芦岛市人民政府令

                第7号

现发布《葫芦岛市城市规划区建设管理若干规定》,自发布之日起施行。



葫芦岛市城市规划区建设管理若干规定


 第一条 为加强城市规划区内各种建设活动管理,保证城市规划的顺利实施,根据《中华人民共和国城市规划法》《中华人民共和国土地管理法》及其他有关法律、法规和规章的有关规定,结合我市实际,制定本规定。

 第二条 凡在城市规划区内实施各种建设活动的单位和个人,必须遵守本规定。

 第三条 本规定所称城市规划区是指本市市区、近郊及因城市建设和发展的需要纳入规划控制范围的区域。具体范围按市人民政府赣制或修订的城市总体规划执行。

 第四条 城市规划区内的一切建设活动必须符合城市总体规划,其审批权由市规划行政主管部门依据城市建设和发展总体规划统一行使。

 第五条 任何单位和个人在城市规划区内新建、改建。扩建各类建筑物、构筑物及理架管线工程、设立广告牌匾或其他临时建设,必须持有关合法证究及材料到市规划行政主管部门履行规划审批手续,未获得市规划行政主管部门规划许可文件的,不得开工建设。

 第六条 单位或个人在城市规划区内取用地下水的,必须经城市建设行政主管部门审核同意,并由水行政主管部门严格履行审批手续。未经没准整自取用地下水的,由建设行政主管部门和水行政主管部门依职权责令限期改
正,并依法予以处罚。

 第七条 在城市规划区内扣建大棚,属《中华人民共和国城市规划法》(中华人民共和国主席令第二十三号1990年4月五日起施行)规定的构筑物,必须依规划法规定持有关证明和材料到市规划行政主管部门办理审批手续,未经市规划行政主管部门批准擅自扣建大棚的,属违法行为,市规划行政主管部门应公告责令限期拆除,拒不拆除的,申请人民法院强制执行。

 第八条 在城市规划区内栽植成片林木,必须持有关证明和材料到市规划行政主管部门办理审批手续。对未经批准擅自栽植成片林木的,市规划行政主管部门应责令其限期改正。在城市建设征占用土地时一律不予补偿。

 第九条 严禁在下列区域建造任何形式坟墓:
 (一)耕地、林地;
 (二)城市公园、风景名胜区和文物保护区;
 (三)河流堤坝附近和水源保护区;(四)铁路、公路主干线两侧;
 (五)公墓、农村公益性墓地以外的其他地方。
 城市规划区域内现有的基地,由民政部门公告责令限期迁移或深埋,拒不改正的,强制执行。

 第十条 未经市规划行政主管部门批准,禁止任何单位和个人在城市规划区内挖砂、采石、取土、堆置排放废弃物或改变地形、地貌的行为。

 第十一条 城市霸划区内的一切建设用地均应在市规划行政主管部门办理建设用地盘划许可证并到土地行政主管部门办理土地使用手续后方可征用。任何单位和个人不得擅自改变征用建设用地用途,确需改变的,必须经原审批部门审核同意,并及时办理相应手续。

 第十二条 土地行政主管部门对已经获得土地使用权而闲置两年或两年以上的土地,应根据城市规划行政主管部门的意见予以收回调整。

 第十三条 在城市规划区内已被城市建设征用的土地上,严禁违章修建及植树、打井、扣建蔬菜大娜等行为。借口给予补偿。

 第十四条 本规定由建设行政主管部门负责组织实施。建设行政主管部门下属的城管监察支队负责规划区内违章建筑物、地上附着物的监督管理,并负责对本规定中的其他违章行为进行监察,对无权处理的移送有关部门予以查处。
市土地、水利、农业、林业、民政等有关部门应按各自职责对规划区内各种建设行为实施执法检查,并积极配合建设行政主管部门共同做好规划区内的各项管理工作。

 第十五条 上述行政执法部门必须严格执行本规定,有不作为行为的,由政府法制部门接监督程序办理;对有滥用职权、徇私舞弊等违法行为的,由其所在单位或上级主管部门对有关人员给予政纪处分,触犯刑律的,依法追究刑事责任。

 第十六条 对违反本规定的行为,任何单位和个人均有权制止或举报。

 第十七条 本规定执行中的具体问题由市建设行政主管部门会同有关部门负责解释。

 第十八条 本规定复发布之日起施行。此前已发布的有关规定与本规定不一致的,以本规定为准。

                葫芦岛市人民政府办公室 2000年7月3日印发


中华人民共和国营业税暂行条例实施细则(附英文)

财政部


中华人民共和国营业税暂行条例实施细则(附英文)

1993年12月25日,财政部

细则
第一条 根据《中华人民共和国营业税暂行条例》(以下简称条例)第十六条的规定制定本细则。
第二条 条例第一条所称应税劳务是指属于交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业税目征收范围的劳务。
加工和修理、修配,不属于条例所称应税劳务(以下简称非应税劳务)。
第三条 条例第五条第(五)项所称外汇、有价证券、期货买卖业务,是指金融机构(包括银行和非银行金融机构)从事的外汇、有价证券、期货买卖业务。非金融机构和个人买卖外汇、有价证券或期货,不征收营业税。
条例第五条第(五)项所称期货,是指非货物期货。货物期货不征收营业税。
第四条 条例第一条所称提供应税劳务、转让无形资产或销售不动产,是指有偿提供应税劳务、有偿转让无形资产或者有偿转让不动产所有权的行为(以下简称应税行为)。但单位或个体经营者聘用的员工为本单位或雇主提供应税劳务,不包括在内。
前款所称有偿,包括取得货币、货物或其他经济利益。
单位或个人自己新建(以下简称自建)建筑物后销售,其自建行为视同提供应税劳务。

转让不动产有限产权或永久使用权,以及单位将不动产无偿赠与他人,视同销售不动产。
第五条 一项销售行为如果既涉及应税劳务又涉及货物,为混合销售行为。从事货物的生产、批发或零售的企业、企业性单位及个体经营者的混合销售行为,视为销售货物,不征收营业税;其他单位和个人的混合销售行为,视为提供应税劳务,应当征收营业税。
纳税人的销售行为是否属于混合销售行为,由国家税务总局所属征收机关确定。
第一款所称货物,是指有形动产,包括电力、热力、气体在内。
第一款所称从事货物的生产、批发或零售的企业、企业性单位及个体经营者,包括以从事货物的生产、批发或零售为主,并兼营应税劳务的企业、企业性单位及个体经营者在内。

第六条 纳税人兼营应税劳务与货物或非应税劳务的,应分别核算应税劳务的营业额和货物或者非应税劳务的销售额。不分别核算或者不能准确核算的,其应税劳务与货物或者非应税劳务一并征收增值税,不征收营业税。
纳税人兼营的应税劳务是否应当一并征收增值税,由国家税务总局所属征收机关确定。

第七条 除本细则第八条另有规定外,有下列情形之一者,为条例第一条所称在中华人民共和国境内(以下简称境内)提供应税劳务、转让无形资产或者销售不动产:
(一)所提供的劳务发生在境内;
(二)在境内载运旅客或货物出境;
(三)在境内组织旅客出境旅游;
(四)所转让的无形资产在境内使用;
(五)所销售的不动产在境内。
第八条 有下列情形之一者,为在境内提供保险劳务:
(一)境内保险机构提供的保险劳务,但境内保险机构为出口货物提供保险除外;
(二)境外保险机构以在境内的物品为标的提供的保险劳务。
第九条 条例第一条所称单位,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所称个人,是指个体工商户及其他有经营行为的个人。
第十条 企业租赁或承包给他人经营的,以承租人或承包人为纳税人。
第十一条 除本细则第十二条另有规定外,负有营业税纳税义务的单位为发生应税行为并向对方收取货币、货物或其他经济利益的单位,包括独立核算的单位和不独立核算的单位。
第十二条 中央铁路运营业务的纳税人为铁道部,合资铁路运营业务的纳税人为合资铁路公司,地方铁路运营业务的纳税人为地方铁路管理机构,基建临管线运营业务的纳税人为基建临管线管理机构。
从事水路运输、航空运输、管道运输或其他陆路运输业务并负有营业税纳税义务的单位,为从事运输业务并计算盈亏的单位。
第十三条 立法机关、司法机关、行政机关的收费,同时具备下列条件的,不征收营业税:
(一)国务院、省级人民政府或其所属财政、物价部门以正式文件允许收费,而且收费标准符合文件规定的;
(二)所收费用由立法机关、司法机关、行政机关自己直接收取的。
第十四条 条例第五条所称价外费用,包括向对方收取的手续费、基金、集资费、代收款项、代垫款项及其他各种性质的价外收费。
凡价外费用,无论会计制度规定如何核算,均应并入营业额计算应纳税额。
第十五条 纳税人提供应税劳务、转让无形资产或销售不动产价格明显偏低而无正当理由的,主管税务机关有权按下列顺序核定其营业额:
(一)按纳税人当月提供的同类应税劳务或者销售的同类不动产的平均价格核定。
(二)按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。

(三)按下列公式核定计税价格:
计税价格=营业成本或工程成本×(1+成本利润率)÷(1-营业税税率)
上列公式中的成本利润率,由省、自治区、直辖市人民政府所属税务机关确定。
第十六条 根据条例第四条的规定,纳税人按外汇结算营业额的,其营业额的人民币折合率可以选择营业额发生的当天或当月1日的国家外汇牌价(原则上为中间价)。但金融保险企业营业额的人民币折合率为上年度决算报表确定的汇率。
纳税人应在事先确定选择采用何种折合率,确定后一年内不得变更。
第十七条 运输企业从事联运业务的营业额为其实际取得的营业额。
条例第五条第六项中所称的其他情形,包括旅游企业组织旅游团在中国境内旅游的,以收取的旅游费减去替旅游者支付给其他单位的房费、餐费、交通、门票和其他代付费用后的余额营业额。
第十八条 纳税人从事建筑、修缮、装饰工程作业,无论与对方如何结算,其营业额均应包括工程所用原材料及其他物资和动力的价款在内。
纳税人从事安装工程作业,凡所安装的设备的价值作为安装工程产值的,其营业额应包括设备的价款在内。
第十九条 本细则第四条所称自建行为的营业额,比照本细则第十五条的规定确定。

第二十条 条例第五条第(四)项所称转贷业务,是指将借入的资金贷与他人使用的业务。将吸收的单位或者个人的存款或者自有资本金贷与他人使用的业务,不属于转贷业务。
第二十一条 保险业实行分保险的,初保业务以全部保费收入减去付给分保人的保费后的余额为营业额。
第二十二条 单位或个人进行演出,以全部票价收入或者包场收入减去付给提供演出场所的单位、演出公司或者经纪人的费用后的余额为营业额。
第二十三条 娱乐业的营业额为经营娱乐业向顾客收取的各项费用,包括门票收费、台位费、点歌费、烟酒和饮料收费及经营娱乐业的其他各项收费。
第二十四条 旅游业务,以全部收费减去为旅游者付给其他单位的食、宿和交通费用后的余额为营业额。
旅游企业组织旅客在境内旅游,改由其他旅游企业接团的,其销售额比照条例第五条第(二)项规定确定。
第二十五条 单位将不动产无偿赠与他人,其营业额比照本细则第十五条的规定确定。
第二十六条 条例第六条规定的部分免税项目的范围,限定如下:
(一)第一款第(二)项所称残疾人员个人提供的劳务,是指残疾人员本人为社会提供的劳务。
(二)第一款第(三)项所称医院、诊所、其他医疗机构提供的医疗服务,是指对患者进行诊断、治疗和防疫、接生、计划生育方面的服务,以及与这些服务有关的提供药品、医疗用具、病房住宿和伙食的业务。
(三)第一款第(四)项所称学校及其他教育机构,是指普通学校以及经地、市级以上人民政府或者同级政府的教育行政部门批准成立、国家承认其学员学历的各类学校。
(四)第一款第(五)项所称农业机耕,是指在农业、林业、牧业中使用农业机械进行耕作(包括耕耘、种植、收割、脱粒、植保等)的业务。
排灌,是指对农田进行灌溉或排涝的业务。
病虫害防治,是指从事农业、林业、牧业、渔业的病虫害测报和防治的业务。
农牧保险,是指为种植业、养殖业、牧业种植和饲养的动植物提供保险的业务。
相关技术培训,是指与农业机耕、排灌、病虫害防治、植保业务相关以及为使农民获得农牧保险知识的技术培训业务。
家禽、牲畜、水生动物的配种和疾病防治业务的免税范围,包括与该项劳务有关的提供药品和医疗用具的业务。
(五)第一款第(六)项所称纪念馆、博物馆、文化馆、美术馆、展览馆、书(画)院、图书馆、文物保护单位举办文化活动,是指这些单位在自己的场所举办的属于文化体育业税目征税范围的文化活动。其售票收入,是指销售第一道门票的收入。
宗教场所举办文化、宗教活动的售票收入,是指寺庙、宫观、清真寺和教堂举办文化、宗教活动销售门票的收入。
第二十七条 条例第十七条所称营业税起征点的适用范围限于个人。
营业税起征点的幅度规定如下:
按期纳税的起征点为月营业额200—800元;
按次纳税的起征点为每次(日)营业额50元;
纳税人营业额达到起征点的,应按营业额全额计算应纳税额。
省、自治区、直辖市人民政府所属税务机关应在规定的幅度内,根据实际情况确定本地区适用的起征点,并报国家税务总局备案。
第二十八条 纳税人转让土地使用权或者销售不动产,采用预收款方式的,其纳税义务发生时间为收到预收款的当天。
纳税人有本细则第四条所称自建行为的,其自建行为的纳税义务发生时间,为其销售自建建筑物并收讫营业额或者取得索取营业额的凭据的当天。
纳税人将不动产无偿赠与他人,其纳税义务发生时间为不动产所有权转移的当天。
第二十九条 条例第十一条所称其他扣缴义务人规定如下:
(一)境外单位或者个人在境内发生应税行为而在境内未设有经营机构的,其应纳税款以代理者为扣缴义务人;没有代理者的,以受让者或者购买者为扣缴义务人。
(二)单位或者个人进行演出由他人售票的,其应纳税款以售票者为扣缴义务人。
(三)演出经纪人为个人的,其办理演出业务的应纳税款以售票者为扣缴义务人。
(四)分保险业务,以初保人为扣缴义务人。
(五)个人转让条例第十二条第(二)项所称其他无形资产的,其应纳税款以受让者为扣缴义务人。
第三十条 纳税人提供的应税劳务发生在外县(市),应向劳务发生地主管税务机关申报纳税而未申报纳税的,由其机构所在地或者居住地主管税务机关补征税款。
第三十一条 纳税人承包的工程跨省、自治区、直辖市的,向其机构所在地主管税务机关申报纳税。
第三十二条 纳税人在本省、自治区、直辖市范围内发生应税行为,其纳税地点需要调整的,由省、自治区、直辖市人民政府所属税务机关确定。
第三十三条 金融业(不包括典当业)的纳税期限为一个季度。
保险业的纳税期限为一个月。
第三十四条 本细则所称“以上”、“以下”,均含本数或本级。
第三十五条 本细则由财政部解释,或者由国家税务总局解释。
第三十六条 本细则从条例施行之日起实施。1984年9月28日财政部颁发的《中华人民共和国营业税条例(草案)实施细则》同时废止。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON BUSINESS TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with the
stipulations of Article 16 of Republic of China on Business Tax> (hereinafter referred to as the
'Regulations').
Article 2
"Taxable services" as mentioned in Article 1 of the Regulations
refers to services within the scope of taxable items in the communications
and transportation, construction, finance and insurance, posts and
telecommunications, culture and sports, entertainment and service
industries.
Processing, repair and replacement are not taxable services as
mentioned in the Regulations (hereinafter referred to as 'non- taxable
services').
Article 3
"The foreign exchange, marketable securities and futures buying and
selling business" as mentioned in Item 5 of Article 5 of the Regulations
refers to the foreign exchange, marketable securities and futures buying
and selling business carried on by financial institutions (including banks
and non-bank financial institutions). The buying and selling of foreign
exchange, marketable securities or futures by non-financial institutions
or individuals shall not be subject to Business Tax.
"Futures" as mentioned in Item 5 of Article 5 of the Regulations
refer to non-commodities futures. Futures on commodities shall not be
subject to Business Tax.
Article 4
"Provision of taxable services, transfer of intangible assets or the
sale of immovable properties" as mentioned in Article 1 of the Regulations
refers to activities of providing taxable services, transferring
intangible assets or ownership of immovable properties with consideration
(hereinafter referred to as the 'taxable activities'). However, taxable
services provided by the staff employed by units or individual operators
to their own units or employers shall not be included therein.
The term "with consideration" in the preceding paragraph includes
receipt of currency, goods and other economic benefits.
For units or individuals that sell their newly self- constructed
buildings (hereinafter referred to as 'self- construction'), their
self-construction activities shall be regarded as provision of taxable
services.
Transfers of limited property rights, or permanent rights, to use
immovable properties, and transfers by units of immovable properties by
way of gifts to others shall be regarded as sales of immovable properties.
Article 5
A sales activity that involves both taxable services and goods is
deemed to be a mixed sales activity. Mixed sales activities of
enterprises, enterprise units or individual business operators engaged in
production, wholesale or retail of goods shall be classified as sales of
goods, and Business Tax shall not be levied on the sales; mixed sales
activities of other units and individuals shall be classified as provision
of taxable services, and Business Tax shall be levied on the sales.
Whether taxpayers' sales activities are mixed sales activities shall
be determined by the collection authorities under the State Administration
of Taxation.
"Goods" as mentioned in Paragraph 1 refers to tangible moveable
goods, including electricity, heat and gas.
"Enterprises, enterprise units or individual business operators
engaged in the production, wholesale and retail of goods" as mentioned in
Paragraph 1 include enterprises, units with an enterprise nature and
individual business operators engaged principally in the production,
wholesale and retail of goods, and also engaged in taxable services.
Article 6
For taxpayers engaged in both taxable services and the sales of goods
or non-taxable services, the sales amount of taxable services and the
sales amount of goods or non-taxable services shall be accounted for
separately. For taxpayers that have not accounted for separately or cannot
account for accurately, the taxable services and goods and non-taxable
services shall together be subject to Value Added Tax, and Business Tax
shall not be levied.
Whether the taxable services engaged concurrently by taxpayers are
together subject to Value Added Tax, this tax shall be determined by the
collection authorities under the State Administration of Taxation.
Article 7
Except as otherwise stipulated in Article 8 of these Detailed Rules,
any one of the following activities shall be regarded as provision of
taxable services, transfer of intangible assets or sale of immovable
properties within the territory of the People's Republic of China
(hereinafter referred to as 'within the territory') as mentioned in
Article 1 of the Regulations:
(1) Provision of services occurs within the territory;
(2) Transportation from within the territory of passengers or cargos
to outside the territory;
(3) Organization of tourist groups within the territory to travel
outside the territory;
(4) Transfer of intangible assets to be used within the territory.
(5) Sales of immovable properties located within the territory
Article 8
Any one of the following situations shall be providing insurance
services within the territory:
(1) Insurance services provided by insurance organizations within the
territory, except for insurance provided for export goods by insurance
organizations within the territory.
(2) Insurance services provided by insurance organizations outside
the territory in relation to goods within the territory.
Article 9
"Units" as mentioned in Article 1 of the Regulations refers to
State-owned enterprises, collectively owned enterprises, private
enterprises, joint stock enterprises, other enterprises and administrative
units, institutions, military units, social groups and other units.
"Individuals" as mentioned in Article 1 of the Regulations refers to
individual industrial or commercial households and other individuals that
have business activities.
Article 10
For enterprises which lease or contract to other to operate, the
lessees or sub-contractors shall be the taxpayer.
Article 11
Except otherwise stipulated in Article 12 of these Detailed Rules,
units that are liable to Business Tax shall be those that have taxable
activities and receive money, goods or other economic benefits from the
other parties. They shall include units both with and without independent
accounting.
Article 12
The taxpayer for the business of central railway transportation shall
be the Ministry of Railways. The taxpayers for the business of
Sino-foreign equity joint venture railway transportation shall be the
joint venture railway companies. The taxpayers for the business of local
railway transportation shall be the local organization for railway
administration. The taxpayers for the business of provisional
administration for infrastructural route transportation shall be the
organization for provisional administration for infrastructural routes.
Units engaged in the business of waterway, air, pipeline and other
land transportation liable to Business Tax shall be those units engaged in
transportation business and accountable for profit or loss.
Article 13
Charges of legislative, judicial and administrative authorities that
meet the following conditions shall not be subject to Business Tax;
(1) Charges which are permitted under official documents by the State
Council, provincial People's governments, or the finance or pricing
departments thereunder, and where the charging standard is in accordance
with the stipulations of the documents.
(2) Charges which are collected directly by the legislative, judicial
and administrative authorities themselves.
Article 14
"Other charges" as mentioned in Article 5 of the Regulations shall
include handing fees, funds, fund raising fees, receipts on behalf,
payment on behalf and other charges of every nature received from other
parties.
All other charges shall be included in the turnover in computing the
tax payable regardless of the treatments applicable according to the
stipulations of the accounting policies.
Article 15
Where the prices of the taxpayers providing taxable services,
transferring intangible assets or selling immovable properties are
obviously low and without proper justification, the competent tax
authorities shall have the right to determine the turnover according to
the following sequence:
(1) Determined according to the average prices of similar services
provided or similar immovable properties sold by the taxpayers in the same
month.
(2) Determined according to the average prices of similar services
provided or similar immovable properties sold by the taxpayers in the most
recent period.
(3) Determined according to the following formula:
Assessable Operating (1 + the cost plus margin rate)
value = costs or X -------------------------------
Project costs (1 - Business Tax rate)
The cost-plus margin rate in the above formula shall be determined by
the tax authorities under the People's governments of the provinces,
autonomous regions and municipalities.
Article 16
In accordance with the stipulations of Article 4 of the Regulations,
taxpayers settling the turnover in foreign currencies can select to
convert the turnover into Renminbi according to the exchange rate quoted
by the State of either the date the turnover occurs or on the first date
of the month (the average rate in principle). However, the Renminbi
conversion rate for the turnover of financial and insurance enterprises
shall be the exchange rate ascertained in the prior year's financial
statements.
Taxpayers shall decide in advance the conversion rate selected. Once
selected, it cannot be changed within one year.
Article 17
Turnover of transportation enterprises engaged in through transport
business shall be the turnover actually received.
"Other situations" as mentioned in Item 6 of Article 5 of the
Regulations include tourist enterprises organising tourist groups to
travel within the territory of China. The turnover shall be the balance
of tourist fees received after deduction of room charges, meal charges,
transportation, admission fees and other charges paid to other units on
behalf of the tourists.
Article 18
For taxpayers engaged in construction, repair and decoration project
operations, their turnover shall include the prices of raw materials,
other materials and energy used in the projects irrespective of the method
in which the accounts are settled with the other parties.
For taxpayers engaged in installation project operations, as far as
the price of the equipment installed is taken as part of installation
project sum, their turnover shall include the price of the equipment.
Article 19
The turnover of self-construction activities as mentioned in Article
4 of these Detailed Rules shall be determined with reference to the
stipulations of Article 15 of these Detailed Rules.
Article 20
"Re-lending business" as mentioned in Item (4) of Article 5 of the
Regulations refers to the business of lending to others the funds
borrowed. Lending to others with the funds from deposits taken from units
or individuals and the funds from lender's own capital contributions shall
not be regarded as relenting business.
Article 21
For insurance business that reinsures with other parties, the
turnover of the initial insurance business shall be the total insurance
premiums after deduction of the premiums paid to the reinsurers.
Article 22
For entertainment performances by units or individuals, the turnover
shall be the total box-office proceeds or block-booking proceeds after
deduction of the payments to units providing performance venues,
entertainment companies and managers.
Article 23
Turnover of the entertainment business shall be the various charges
collected from customers in the entertainment business operations,
including box-office receipts, on-stage fees, song dedication fees,
charges on cigarettes and drinks, and other charges in the entertainment
business operations.
Article 24
For travel business, the turnover shall be the balance of total
charges after deduction of payments to other units for meals, lodging and
transportation for the tourists.
For travel enterprises that organise tours within the territory and
then hand over the groups to other travel enterprises, the turnover shall
be determined with reference to the stipulations of Item 2 of Article 5 of
the Regulations.
Article 25
For units giving immovable properties to others as free gift, the
turnover shall be determined with reference to the stipulations of Article
15 of these Detailed Rules.
Article 26
The scope of the tax-exempt items as stipulated in Article 6 of the
Regulations shall be defined as follows:
(1) "Personal services provided on individual basis by the disabled"
as mentioned in Paragraph 1, Item 2 refers to services provided to the
Public by the disabled individual.
(2) "Medical services provided by hospitals, clinics and other
medical institutions" as mentioned in Paragraph 1, Item 3 refers to such
services as diagnosis and treatment to patients, epidemic prevention,
child delivery and family planning, as well as the business of providing
medicine, medical apparatus, hospital lodging and meals in relation to
these services.
(3) "Schools and other educational institutions" as mentioned in
Paragraph 1, Item 4 refers to ordinary schools and schools of various
kinds approved to be established by the People's governments above the
prefecture and city levels or departments for educational administration
under governments of the same level and where the academic qualifications
of their students are recognized by the State.
(4) "Agricultural mechanical ploughing" as mentioned in Paragraph 1,
Item 5 refers to the business of farming operations applying agricultural
machinery in farming, forestry and husbandry (including ploughing,
planting, harvesting, threshing and plant protection).
"Irrigation and drainage" refers to the business of irrigation and
drainage of farmland.
"Prevention and treatment of diseases and insect pests" refers to the
business of forecast, prevention and treatment of diseases and insect
pests for farming, forestry, husbandry and fishery.
"Insurance for farming and husbandry" refers to the business of
providing insurance to animals and plants grown and raised in planting,
breeding and husbandry.
"Related technical training" refers to technical training services
related to the business of agricultural mechanical ploughing, irrigation
and drainage, prevention and treatment of diseases and insect pests, and
plant protection, as well as services to enable the farmers to obtain
knowledge of insurance for farming and husbandry.
The scope of the tax exemption for the breeding and the prevention
and treatment of diseases of poultry, livestock and aquatic animals
includes the business of providing medicine and medical apparatus in
relation to those services.
(5) "Cultural activities conducted by memorial hall, museum, cultural
centre, art gallery, exhibition hall, academy of painting and calligraphy,
library and cultural protective units" as mentioned in Paragraph 1, Item 6
refers to cultural activities that fall within the taxable scope of
taxable items under culture and sports activities conducted by those units
in their own locations. The admission fees refers to the box-office
receipts on the sales at the first entrance.
"Admission fees for cultural and religious activities conducted at
places of religious worship" refers to cultural and religious activities
held by temples, Taoist temples, mosques and churches.
Article 27
The application of the Business Tax minimum threshold as mentioned in
Article 8 of the Regulations shall be limited to individuals.
Ranges for the Business Tax minimum threshold are as follows:
For those assessable on a period basis, the Business Tax minimum
threshold shall be a monthly turnover of 200-800 yuan.
For those assessable on a transaction basis, the Business Tax minimum
threshold shall be turnover of 50 yuan per transaction (or per day).
Taxpayers whose turnovers reach the minimum threshold shall compute
the tax payable based on the total turnover.
The tax authorities under the People's governments of provinces,
autonomous regions and municipalities shall determine the minimum
threshold locally applicable within the prescribed ranges and in
accordance with the actual conditions, and shall report the amounts to the
State Administration of Taxation for their records.
Article 28
For taxpayers transferring land use rights or selling immovable
properties that accept receipts in advance, the timing at which the tax
liability arises shall be the date on which the advance receipts are
received.
For taxpayers that have self-construction activities as mentioned in
Article 4 of these Detailed Rules, the timing at which the tax liability
arises on the self-construction activities shall be the date on which the
self-constructed buildings are sold and the turnovers are received or the
documented evidence of the right to collect the sales sum is obtained.
For taxpayer giving immovable properties to others as free gift, the
timing at which the tax liability arises shall be the date on which the
titles of the immovable properties are transferred.
Article 29
Other withholding agents as mentioned in Article 11 of the
Regulations are defined as follows:
(1) For overseas units or individuals that have taxable activities
within the territory but have not set up any establishment within the
territory, the agents shall be the withholding agents for their tax
payable. If there are no agents, the transferees and the purchasers shall
be the withholding agents.
(2) For units or individuals that present performances where the
tickets are sold by others, the ticket sellers shall be the withholding
agents for their tax payable.
(3) For individual performance managers, the ticket sellers shall be
the withholding agents on their tax payable on the performance management
business.
(4) For reinsurance business, the initial insurers shall be the
withholding agents.
(5) For individuals transferring other intangible assets as mentioned
in Item 2, Article 12 of the Regulations, the transferees shall be the
withholding agents for their tax payable.
Article 30
For taxpayers providing taxable services that take place in a
different county (or city) that should report and pay tax with the
competent tax authorities where the services taken place but have not
reported or paid the tax, the competent tax authorities where the
establishments are located or where the individuals reside shall collect
the overdue tax.
Article 31
Taxpayers with contracted projects extending across provinces,
autonomous regions and municipalities shall report and pay tax to the
competent tax authorities where the establishments are located.
Article 32
For taxpayers that have taxable activities within the area of their
own province, autonomous region and municipality, and need to change the
tax payment location, the location shall be determined by tax authorities
under the People's governments of the province, autonomous region or
municipality.
Article 33
The assessable period for the financial industry (excluding
pawn-broking) shall be one quarter of a year.
The assessable period for the insurance industry shall be one month.
Article 34
The terms "above" and "below" as mentioned in these Detailed Rules
also include the figure or level itself.
Article 35
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 36
These Detailed Rules shall be implemented on the same day the
Regulations are come into effect. The the Implementation of the Draft Regulations of the People's Republic of
China on Business Tax> promulgated on September 28, 1984 shall be repealed
on the same date.


甘肃省人民政府办公厅关于批转省民政厅地震灾区重建房屋实施方案的通知

甘肃省人民政府办公厅


甘政办发〔2004〕14号



甘肃省人民政府办公厅关于批转省民政厅地震灾区重建房屋实施方案的通知


张掖市、定西市、甘南州人民政府,省政府有关部门:

  省民政厅《地震灾区重建房屋实施方案》已经省政府同意,现批转给你们,请认真贯彻执行。

地震灾区重建房屋实施方案
           (省民政厅二○○三年十二月二十六日)

  为了切实做好张掖、定西、甘南地震灾区的房屋重建工作,特制定本实施方案。

  一、总体要求

  以“三个代表”重要思想为指导,坚持群众自建为主、国家补助为辅,因地制宜、科学规划、分步实施的原则,按照小康或接近小康的标准,着眼长远,合理设计,切实搞好灾区房屋重建工作。在灾区建房工作中,要把近期恢复和长远防震减灾结合起来,把当前生活与今后发展生产结合起来,把震后重建同扶贫开发、脱贫致富、小康建设结合起来,配套通电、水窖、改厕、农用车棚、沼气池、养殖场等设施,努力改善人居环境,为全面建设小康社会奠定基础。在建房资金分配工作中,要坚持群众路线,坚持公正、公平、公开,摸清基本底数,严格办事程序。要加强监督检查,及时纠正和处理建设过程中出现的各种问题。各级政府建房补助资金和社会捐助资金要严格管理、专款专用,不准挤占挪用。重建、维修工作必须在夏收前完工,保证让群众及时入住新房。

  二、组织领导

  地震重建工作由有关市(州)、县政府领导,民政部门负责,财政、建设、地震、扶贫、林业、交通、国土资源、审计、监察等部门参加,乡镇政府具体组织实施。在工作中,民政部门负责重建、维修基数的核实,并会同财政部门提出建房补助资金分配意见;财政部门负责建房补助资金的管理和监督;建设、地震部门负责建房的选址、规划和质量监督;国土资源部门负责建房用地的规划、调整、征用和审批;林业部门负责退耕还林工程作业设计的审批;交通部门负责道路的建设;审计部门对建房补助资金的使用进行审计;监察部门对重建工作实施全程监督;电力、宣传、广播电视等部门和单位按照各自的职能,密切配合,共同做好震区重建工作。

  在灾区建房工作中,要落实干部责任制,落实建房方案、建房对象、建房宅基地、建房合同和竣工时间,保证灾区每个村民小组至少有1名县直部门干部或乡镇干部定点负责,解决建房中遇到的困难和问题。乡镇政府要与建房户签订建房合同,以保证建房工作按时完工。

  三、规划设计

  建房规划必须以改善居住环境,促进经济发展为目的,确保群众的生命财产安全,便于生产生活。要根据当地经济水平和灾民承受能力,结合群众建房习惯和民俗,量力而行。设计要坚固牢靠、经济实用、美观大方、抗震防灾能力强,质量和标准要达到或接近当地小康水平。重建选址规划由政府组织民政、建设、地震等有关部门制定。选址要避开山洪、断层、泥石流和滑坡等险段和交通不便、没有水源的地方。地震连片倒房或因山体滑坡连片倒房的地方,必须易地选址。分散建房也要实行统一的设计标准和质量要求。

  坚持统一规划布局,统一设计标准。对具备小康基本条件的,参照省上确定的农村小康标准设计;对暂不具备条件的,按接近小康的水平,每户按3间砖瓦房(每间使用面积在18平方米左右)设计;对群众扩大重建间数的予以认可,但扩大的间数政府不再补助。五保老人住房原则上纳入敬老院的统一建设,对不愿住敬老院的五保老人,可按2间砖瓦房考虑修建。

  市(州)、县政府审定重建规划设计方案时,要征求省民政、建设、地震等部门的意见。

  四、建房对象核定程序

  坚持实事求是、严格把关、保证重点的原则和“三公开一监督”制度,搞好重建对象的确定工作。县政府组织民政、财政、建设、地震、监察等部门和乡镇政府,对地震灾区逐村逐户进行调查摸底,并分类排队,认真核实。建房对象由村民会议评议并张榜公布,村委会提出初步意见,乡镇政府审核,县民政局复核,县政府确定。要建立建房对象花名册和家庭档案,并报省、市民政部门备案。

  五、资金的筹集管理

  要采取群众自筹、政府补助、部门帮助、亲邻互济、社会捐助等多种形式,解决重建资金问题。各级财政要积极筹集资金。兄弟省区市、企业单位捐助的资金,主要用于灾民建房。国家和省上对重建房屋户均按3000元给予补助,不搞平均分配,困难大的适当多补助,困难小的少补助,没有困难的不补助。对五保老人和个别完全失去经济、劳动能力家庭的房屋重建,由乡镇政府和村委会负责,包工包料,按期完工,及时入住。

  建房所需材料,由当地政府统一招标采购。建房供应的各类材料手续,实行建房户保存、乡镇存档、县民政局备案的三联单式管理。县财政部门要设立灾民建房资金财政专户,政府采购所发生的支出,由财政专户集中支付。县民政局要建立建房资金专户,指定专人管理,严格财经纪律,做到帐目清晰、凭证齐全。建房补助资金必须非现金结算,不得直接发放到村、组或建房户。

  六、监督检查验收

  在建房工作中,要严把建房进度关、质量关、资金使用关、监督关,确保如期完成任务。在建设过程中,市(州)、县政府要组织有关部门定期进行监督检查。邀请人大代表、政协委员和群众代表随时对重建工作进行督查指导,及时发现问题,认真加以解决。严格重建工作纪律,对违纪违规问题一经发现及时纠正。重建工作完工后,市(州)、县政府要组织进行统一验收、审计,对达不到验收标准的,要限期整改。对补助资金使用存在问题的,要严肃处理。市(州)政府要将验收、审计情况向省政府专题报告。省上将组织省民政、财政、建设、地震、审计、监察等部门,对地震重建工作进行全面检查验收、审计,并对结果进行通报。 

  甘肃省人民政府办公厅
二○○四年二月十一日