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河南省植物检疫实施办法

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河南省植物检疫实施办法

河南省人大常委会


河南省植物检疫实施办法
河南省人大常委会


(1984年7月15日河南省第六届人民代表大会常务委员会第八次会议批准 1984年8月2日河南省人民政府公布施行)

目 录

第一章 总 则
第二章 机构和职责
第三章 国内植物检疫
第四章 进出口植物检疫
第五章 奖励和惩罚
第六章 附 则

第一章 总 则
第一条 为了有效地防止危险性病、虫、杂草的传播蔓延,保护我省农业生产的安全发展,根据国务院《植物检疫条例》和农牧渔业部《植物检疫条例实施细则》,结合我省实际情况,特制定本实施办法。
第二条 本实施办法适用于全省农业植物检疫工作。

第二章 机构和职责
第三条 各级农业行政部门应成立植物保护植物检疫站(以下简称植保植检站),配备一定数量的专职植物检疫员,从事植物检疫工作。省植保植检站应建立植物检疫实验室,地、市、县植保植检站可建立植物检疫检验室。
第四条 省农牧厅主管全省农业植物检疫工作,其执行机构是河南省植保植检站(负责国内检疫)和中华人民共和国农牧渔业部郑州植物检疫站(负责本省进出口检疫);各地、市、县的植物检疫工作,由各级农业行政部门主管,其执行机构是所属的植保植检站。
第五条 各级植物检疫机构的职责范围:
一、省级植物检疫机构的主要职责:
⒈贯彻执行本实施办法及国家有关规定,以及制定本省的实施计划和措施;
⒉检查、指导地、市、县植保植检站的工作;
⒊拟订省内划定疫区、保护区的方案;制定全省检疫对象的普查、封锁和防治消灭措施;
⒋培训地、市、县级检疫干部和技术人员,总结交流检疫工作经验,汇编检疫技术资料,宣传普及检疫知识;
⒌签发植物检疫证书;承办国外引种和省与省之间种子、苗木等繁殖材料和其它应施检疫的植物及其产品的检疫审批,监督检查种苗隔离试种;
⒍承办省内重大植物检疫和下级检疫机构限于技术、设备等条件无法检疫而提出的检疫要求。
二、地、市、县级植物检疫机构的主要职责:
⒈贯彻执行本实施办法及国家和地方各级人民政府有关规定,宣传普及检疫知识;
⒉拟订和实施本地区的植物检疫工作计划;
⒊调查检疫对象,编制本地区的检疫对象分布资料,负责检疫对象的封锁、防治和消灭工作;
⒋在种子、苗木和其它繁殖材料的繁育基地执行产地检疫;对调出的种子、苗木和其它繁殖材料,根据检疫结果签发检疫证书;对调入的种子、苗木和其它繁殖材料进行复检,监督和指导引种单位进行消毒处理和隔离试种;
⒌协助有关部门建立无检疫对象的种苗繁育基地;
⒍在当地的车站、机场、港口、仓库等场所及时执行植物检疫任务。
第六条 各级植物检疫机构,对违反本实施办法规定调运的种子、苗木等繁殖材料和其它应施检疫的植物、植物产品,有权扣留处理。
第七条 专职植物检疫员,应具有助理农艺师以上技术职称,或虽无上述职称,而具有中等专业学历,并从事植保工作三年以上的人员,经考核合格,由省农牧厅批准,发给“植物检疫员”证书,报农牧渔业部备案。各级植保植检站,可在科研单位、农业院校和重点农场、园艺场、良
种繁育场聘请兼职检疫员(或特邀检疫员),协助开展检疫工作。兼职检疫员须具中等专业以上学历,由所在单位推荐,聘请单位发给聘书。
第八条 专职植物检疫人员执行任务时,应穿着检疫制服和佩戴检疫标志(按国家规定执行)。

第三章 国内植物检疫
第九条 省内外调运的种子、苗木等繁殖材料和其它应施检疫的植物、植物产品,必须经过检疫。调入单位在调种前,必须向当地植保植检站申请,由植保植检站提出调种要求;调出单位应根据调入单位所提的检疫要求,在调运前向当地植保植检站申请检疫。
第十条 省与省之间调运种子、苗木等繁殖材料和其它应施检疫的植物、植物产品由省、地、市植保植检站,根据调入省检疫要求或按全国植物检疫对象名单和调入省植物检疫对象补充名单检疫并签发检疫证书。
省内种子、苗木等繁殖材料和其它应施检疫的植物、植物产品的调运,由地、市、县植保植检站检疫并签发检疫证书。 省与省之间和省内邮包检疫,由县以上植保植检站检疫并签发检疫证书。
第十一条 任何单位或个人往海南岛等南繁基地托运、邮寄或自带应施检疫的种子、苗木等繁殖材料,一律由省植保植检站检疫并签发检疫证书。
第十二条 国内植物检疫证书,由省植保植检站按农牧渔业部制定的格式统一印发,其它任何证明一律不能代替。
第十三条 铁路、交通、邮政、民航等部门,托运或邮寄种子、苗木等繁殖材料,凭有效期限内的植物检疫证书(正本)承运或收寄,植物检疫证书应随货物运寄。
第十四条 自备交通工具自行运输应施检疫的种子、苗木等繁殖材料和其它应施检疫的植物、植物产品,必须实施检疫,凭检疫证书运输。
第十五条 植物检疫人员进入车站、邮局、机场、仓库及其它有关场所执行检疫任务时,有关单位应积极配合,提供方便。
第十六条 因实施检疫需要的车船停留、货物搬移、开拆、取样、储存、消毒、销毁等费用由托运人负担。
第十七条 疫区内的种子、苗木等繁殖材料和其它应施检疫的植物、植物产品,只限在疫区内种植使用,严禁运往非疫区。如因特殊情况需要运出疫区的,引调单位必须报经省植保植检站批准;调出省外的应经省植保植检站报农牧渔业部审批。

第十八条 各级植保植检站对本地区的检疫对象每三至五年调查一次,重点对象一年调查一次,根据调查结果编制检疫对象分布资料。
第十九条 各级植保植检站,对本地区的原种场、良种场及其它繁育基地,应按《检疫操作规程》实施产地检疫。发现检疫对象的,应采取封锁、消灭措施,繁育的种苗不准调入无病区。
第二十条 农业院校、科研等有关单位,对外试验、示范、推广的种子、苗木和其它繁殖材料,必须经当地植保植检站检疫,发给检疫证书。植保植检站应定期对农业院校、科研单位的种子、苗木繁育基地进行生长期调查。
第二十一条 因自然灾害,商品粮改作种子时,须经检疫合格后方可作种用。

第四章 进出口植物检疫
第二十二条 从国外引进种子、苗木等繁殖材料和其它应施检疫的植物、植物产品必须事先向农牧渔业部郑州植物检疫站提出申请,并填写《引进种子、苗木检疫审批单》,经批准方可引进,引进单位或个人应将对外检疫要求,列入贸易合同或科技合作、赠送、交换等协定。
第二十三条 从国外引进的种子、苗木等繁殖材料,必须符合植物检疫要求,并在指定地点集中隔离试种,证明不带检疫对象,才能分散种植;如发现有检疫对象,应根据国家规定,在检疫机关的监督下处理,所需熏蒸、消毒、销毁等处理费用均由引进单位或个人负担。
第二十四条 因科研、教学需要进口生活害虫、植物病原微生物及其它有害生物、土壤和农牧渔业部公布的禁止进口的植物及其产品以及进口水果、蔬菜(仅限茄科蔬菜),必须事先到农牧渔业部郑州植物检疫站填写《植物检疫特许进口审批单》,并报中华人民共和国动植物检疫总所
审批。
第二十五条 进口原粮不准带有国家规定的检疫对象,更不准作种用;若发现有检疫对象时,应在检疫部门的监督下进行处理。
第二十六条 出口的植物及其产品,凡贸易合同中有检疫要求的,出口单位或其代理人,应按照《中华人民共和国进出口动植物检疫条例》的规定事先向农牧渔业部郑州植物检疫站报验,填写《出口植物检疫报验单》,由郑州植物检疫站检疫并签发对外植物检疫证书。

第五章 奖励和惩罚
第二十七条 有下列事迹之一的单位或个人,各级人民政府或农业行政部门应给予表扬或奖励:
一、在检疫技术的研究和应用推广上,贡献重大的;
二、控制、消灭植物检疫对象,成绩显著的;
三、模范执行本实施办法,敢于同违反本实施办法的行为作斗争,成绩突出的;
四、配合植保植检部门工作,成绩显著的;
五、培训检疫技术人员,推广先进经验,成绩显著的。
第二十八条 有下列行为之一的单位或个人,视情节轻重,给予批评教育、经济制裁、行政处分,触犯刑律的,依法追究刑事责任:
一、违反本实施办法及国家有关规定,私自引种、调种或伪造、诓骗检疫证书调运种子、苗木等繁殖材料和其它应施检疫的植物、植物产品的;
二、检疫人员玩忽职守造成责任事故或弄虚作假、收受贿赂的;
三、不凭植物检疫证书,承运、收寄应施检疫的种子、苗木等繁殖材料和其它应施检疫的植物、植物产品的;
四、无理干涉或阻碍检疫人员执行检疫任务的。
第二十九条 受罚单位或个人在接到罚款通知书十五天内,应如数交付;逾期不交者,植物检疫机构可向当地人民法院起诉。 受罚单位或个人如果不服植物检疫机构的处罚决定,可在接到罚款通知书十五天内向上一级植物检疫机构申诉,或向当地人民法院起诉。
第三十条 经济罚款办法由省农牧厅制定。 经济罚款交地方财政。

第六章 附 则
第三十一条 植物检疫收费办法,按国家有关规定执行。
第三十二条 本实施办法与国家有关规定不符合时,按国家有关规定执行;本省有关规定与本实施办法相抵触时,执行本实施办法。
第三十三条 本实施办法中未列事宜,按国务院《植物检疫条例》、《中华人民共和国进出口动植物检疫条例》和农牧渔业部制定的上述两个条例的实施细则执行。
第三十四条 本实施办法修改权属河南省人民代表大会常务委员会;解释权属河南省人民政府农牧厅。
第三十五条 本实施办法自公布之日起施行。



1984年8月2日

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国家能源局 国家海洋局


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为完善海上风电建设管理程序,促进海上风电健康有序发展,根据《海上风电开发建设管理暂行办法》和有关法律法规,制定了《海上风电开发建设管理暂行办法实施细则》,现印发你们,请遵照执行。

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二〇一一年七月六日





附:

海上风电开发建设管理暂行办法实施细则


第一条 为做好海上风电开发建设工作,促进海上风电健康有序发展,根据《海上风电开发建设管理暂行办法》及有关法律法规,制定本实施细则。



第二条 本细则适用于海上风电项目前期、项目核准、工程建设与运行管理等海上风电开发建设管理工作。



第三条 海上风电前期工作包括海上风电规划、项目预可行性研究和项目可行性研究阶段的风能资源测量评估、海洋水文地质勘查、建设条件论证和开发方案等工作。



第四条 省级海上风电规划由省级能源主管部门组织技术单位编制,在征求省级海洋主管部门意见的基础上,上报国家能源主管部门审批。国家能源主管部门组织技术归口管理部门进行审查,征求国家海洋主管部门意见后,由国家能源主管部门批复。



第五条 海上风电规划应与全国可再生能源发展规划相一致,符合海洋功能区划、海岛保护规划以及海洋环境保护规划。要坚持节约和集约用海原则,编制环境评价篇章,避免对国防安全、海上交通安全等的影响。



海上风电场原则上应在离岸距离不少于10公里、滩涂宽度超过10公里时海域水深不得少于10米的海域布局。在各种海洋自然保护区、海洋特别保护区、重要渔业水域、典型海洋生态系统、河口、海湾、自然历史遗迹保护区等敏感海域,不得规划布局海上风电场。



第六条 省级能源主管部门根据国家能源主管部门批复的省级海上风电规划,提出分阶段拟建项目前期工作方案,明确前期工作承担单位,在征求省级海洋主管部门意见后,报国家能源主管部门批复。国家能源主管部门征得国家海洋主管部门意见后批复实施。前期工作承担单位要按照国家有关保密要求,做好海上风电观测相关信息保密管理。



规模较大的海上风电基地项目、新技术试验示范项目可优先开展前期工作。省级能源主管部门可委托国家甲级勘察设计单位统一开展海上风电前期工作,提高工作效率和成果质量。



第七条 设立海上测风塔应满足海上风电开发建设需要以及航海、航空警示要求。在设立测风塔前,项目前期工作承担单位应依据海域管理有关规定,向县级海洋主管部门提出测风塔用海申请并取得海域使用权证书,编制测风塔环评报告表并报有审批权的地方海洋主管部门审批。编制测风塔通航安全评估报告,并取得工程管辖区海事主管部门的批复意见。施工企业应具备海洋工程施工资质,进驻施工现场前应到工程管辖区海事主管部门办理施工手续。



第八条 海洋水文测评应委托有相应资质的单位进行。海图测量和地勘应委托有相应资质的单位承担,编制海图测量和地勘工作方案,并报县级海洋主管部门备案;海图测量和地勘前,应到工程管辖区海事主管部门办理有关手续。



第九条 项目前期工作按照预可行性研究阶段和可行性研究阶段递进进行,分别形成预可行性研究报告和可行性研究报告。可行性研究报告应通过技术归口单位审查。



第十条 预可行性研究主要包括海上风电场风能资源及海洋水文测量和初步评估、工程地质初步评价、工程规模与场址范围拟定、工程投资估算和初步经济评价等工作,初步研究风电场建设的可行性,编制项目预可行性研究报告。



第十一条 为促进风电技术进步和有效市场竞争,对完成预可行性研究阶段工作的项目,国家能源主管部门可根据需要选择项目进行特许权招标,确定项目开发投资企业及关键设备。国家能源主管部门在进行特许权项目招标前,应当就有关风电项目用海位置及范围征求国家海洋主管部门意见。



对已开展预可行性研究工作而最终未中标的企业,由中标企业按省级能源主管部门核定的前期工作费用标准,给予项目前期工作承担单位经济补偿。



第十二条 可行性研究阶段主要开展海上风电场风能资源和海洋水文评估、工程地质评价、风电机组选型与布置、电气与消防设计、土建工程设计、海域使用设计、施工组织设计、工程管理设计、劳动安全与工业卫生设计、环境保护设计、设计概算及经济评价等工作,确定风电场的建设方案,编制可行性研究报告,作为项目核准的基础。



第十三条 项目可行性研究阶段,项目单位向国家海洋主管部门提出海域使用申请,国家海洋主管部门按照《海上风电开发建设管理暂行办法》等有关规定进行受理、审查和审核,并出具用海预审意见。



第十四条 项目可行性研究阶段,项目单位委托有资质的单位开展海上风电环境影响评价,编制海上风电项目建设环境影响报告书,国家海洋主管部门审查通过后出具环境影响评价核准意见。



第十五条 项目可行性研究阶段,项目单位按照《铺设海底电缆管道管理规定》及有关规定,办理海底电缆路由调查、勘测的审批手续。



第十六条 项目可行性研究阶段,项目单位委托有资质的单位开展通航安全评估论证,编制项目通航安全评估论证报告,工程管辖区海事主管部门审查通过后出具通航安全审查批复意见。



第十七条 项目可行性研究完成后,项目单位委托有资质的单位开展安全预评价设计,编制安全预评价报告,取得国家安全生产监督管理部门的备案函。电力接入系统专题设计取得国家级电网公司的审批意见,根据有关法律法规要求取得其它相应支持性文件。



第十八条 项目相关专题完成并取得相应职能部门出具的支持性文件,项目可行性研究报告通过技术归口单位审查,项目开发企业编制项目核准申请报告,省级能源主管部门初审后,报国家能源主管部门核准。申请报告应包括设计方案、用海预审、环境影响评价、接入系统、通航安全、安全预评价等专题及相应支持性文件。



第十九条 获得国家能源主管部门核准的海上风电项目,项目开发企业应及时将项目核准文件提交国家海洋主管部门。国家海洋主管部门依法审核并办理海域使用权报批手续。



开发企业按照《铺设海底电缆管道管理规定》及相关规定,办理电缆铺设施工许可审批手续等。



项目单位取得海域使用权后方可开工建设。项目核准后两年内未开工建设的,国家能源主管部门收回项目开发权,国家海洋主管部门收回项目的海域使用权。项目开工以第一台风电机组基础施工为标志。



第二十条 项目单位要加强环境保护和安全卫生设施设计,落实环境保护和安全卫生设施措施;做好与省级电网公司接入电网配套设施建设的衔接工作,并与电网企业签订并网调度协议和购售电合同;按照电力调度和国家信息管理要求,落实信息化建设方案;海上风电项目单位接受海洋主管部门的监督检查。



第二十一条 本实施细则由国家能源局和国家海洋局负责解释,自发布之日起施行。





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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