国家税务局关于发展高产优质高效农业有关税收问题暂行规定的通知

作者:法律资料网 时间:2024-07-22 06:28:31   浏览:8330   来源:法律资料网
下载地址: 点击此处下载

国家税务局关于发展高产优质高效农业有关税收问题暂行规定的通知

国家税务局


国家税务局关于发展高产优质高效农业有关税收问题暂行规定的通知
1993年5月31日,国家税务局

各省、自治区(不发西藏)、直辖市税务局,各计划单列市税务局:
为了促进高产优质高效农业的快速发展,根据《国务院关于发展高产优质高效农业的决定》(国发〔1992〕56号)中,“为扶持农产品加工、贮存、保鲜、运销等延伸环节的发展,对新办的从事这类经营活动的企业,实行优惠的税收、信贷政策”的精神,在税收问题上特作具体规定如下:
一、为加快科研成果转化为现实的生产力,促进农产品加工、贮存、保鲜、运销业务的发展,对科研机构、大专院校服务于农产品生产加工、贮存、保鲜等企业的技术转让、技术咨询、技术服务、技术培训、技术承包所得收入暂免征收所得税。
二、农业社会化服务体系组织中的县、乡级农技推广站、植保站、水管站、林业站、畜牧兽医站、水产站、种子站、农机站、气象站,在支持发展高产优质高效农业的过程中所提供的技术服务收入暂免征收所得税。
三、对新办的从事农产品加工、贮存、保鲜、运销等贸工农、产供销一体化的集体企业,在开业之初,纳税有困难的,可按税收管理体制的规定,报经税务机关批准,酌情给予一年以内的减征或免征所得税的照顾。
四、对农村集体经济组织,农民或个人等农业生产单位,利用自己生产的农副产品连续进行深度开发加工、保鲜、贮运销售经营的,以及对“绿色食品”的生产企业,生产经营确实困难的,除国家统一规定不许减免税的产品和企业,可按税收管理体制的规定,向当地税务部门提出减免产品税、增值税的申请,由当地税务部门视其情况给予适当照顾。


下载地址: 点击此处下载

辽宁省第五届人民代表大会常务委员会关于严禁遗弃残害婴儿若干问题的规定(已废止)

辽宁省人大常委会


辽宁省第五届人民代表大会常务委员会关于严禁遗弃残害婴儿若干问题的规定
辽宁省人大常委会


(1983年4月1日辽宁省第五届人民代表大会常务委员会第二十次会议通过)


为了切实保障婴儿的健康和生命安全免遭侵害,保证计划生育这一基本国策的贯彻实施,根据宪法、刑法和婚姻法的有关条款,特作如下规定:
(一)要大力加强保护婴儿的宣传教育工作。各地要广泛深入地开展法制和道德教育,造成强大的社会舆论,使人们懂得遗弃、残害婴儿和虐待生女孩妇女的行为,不仅为社会公德所不容,也是一种严重的违法犯罪行为。要破除重男轻女的陈腐偏见和传宗接代的封建思想,树立男女平
等、生男生女都一样的新思想。
(二)对遗弃、残害婴儿及虐待生女孩妇女的行为要依法处理。
(1)凡父母、养父母或其他负有抚养义务的人遗弃婴儿的,应依照刑法第一百八十三条的规定,以遗弃罪论处;因遗弃致婴儿重伤、死亡的,依照刑法第一百三十四条处罚。
(2)无论采取任何手段杀害婴儿的,均应依照刑法第一百三十二条的规定,以杀人罪论处。
(3)对教唆、胁迫、诱骗和帮助他人遗弃、残害婴儿,构成犯罪的,应依法追究。
(4)对虐待生女孩妇女的行为,根据具体情况,分别由本人所在单位给予纪律、行政处分;构成犯罪,后果严重的,由司法机关追究刑事责任。
(三)各级公、检、法机关对遗弃、残害婴儿的案件,无论是家庭成员告发或他人检举的,均应依照刑事诉讼法第五十九条的规定,认真处理。
(四)要认真做好婴儿出生的登记工作。所有接生单位和个体接生人员,都必须建立和健全接生制度。凭工作证或户口本接收产妇,做好姓名、年龄、职业、单位及住址的登记工作,并如实记载出生婴儿健康或死亡情况。如发现遗弃、杀害婴儿的,要及时向有关部门报告,不得隐瞒。

各级卫生医疗部门,对所属接产单位或个人执行制度的情况,要定期检查,督促实施。
严禁任何卫生、医疗单位或个人对胎儿进行性别鉴定(父母有遗传病除外),违者应予以追究。
各地计划生育部门,在严格控制生育指标的同时,还要掌握婴儿出生后的情况,严防遗弃、残害婴儿问题的发生。
(五)要切实做好被遗弃婴儿的收养工作。各地民政部门要负责对被遗弃婴儿的收养,并配合有关部门做好查找和安置工作。
个人申请收养婴儿的,按照国家计划生育政策,经有关部门审查批准方可收养,并允许落户。但个人不得擅自移送或收养。
(六)各机关、团体、企业、事业单位和居民委员会、村民委员会,都要把制止遗弃、残害婴儿及虐待生女孩妇女的问题作为搞好社会治安综合治理的一个重要方面,加强管理,明确责任,发现遗弃和残害婴儿以及虐待生女孩妇女的,应及时追究。



1983年4月1日

国务院办公厅转发口岸领导小组关于地方口岸管理机构职责范围暂行规定的通知(附英文)

国务院办公厅


国务院办公厅转发口岸领导小组关于地方口岸管理机构职责范围暂行规定的通知(附英文)

1987年4月15日,国务院办公厅

通知
各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
国务院同意口岸领导小组《地方口岸管理机构职责范围暂行规定》,现转发给你们,请贯彻执行。
口岸作为对外开放的门户,涉外单位较多,而各单位隶属关系又不统一,各有自己的规章制度,因此相互间经常出现一些矛盾,如果各自为政,势必妨碍工作的开展,甚至对外造成不良影响。实践证明,从中央到地方建立各级口岸管理机构是必要的,也是提高口岸综合能力的一种好形式。
为了加强口岸管理工作,口岸所在地的省(区)、市人民政府应由一名主管副省长(副主席)、副市长直接领导口岸管理工作,使口岸管理工作逐步走上正规化、制度化、规范化、现代化,以适应国民经济发展和日益增长的对外贸易、科技交流及人员往来的需要。

地方口岸管理机构职责范围暂行规定
为了搞好口岸管理工作,根据国务院《关于进一步加强口岸工作领导的通知》精神,现对地方口岸管理委员会、口岸办公室的职责范围作如下规定:
一、地方口岸管理委员会、口岸办公室是口岸所在地的省(区)、市人民政府直接领导的口岸管理机构,负责管理和协调处理本地区的海、陆、空口岸工作。
二、负责贯彻执行党中央、国务院有关口岸工作的方针、政策和规定,并根据本地区口岸的具体情况制定实施细则。
三、主持平衡所管辖口岸的外贸运输计划,检查和贯彻执行经中央平衡下达的运输计划,并加强预报、预测工作。
四、组织口岸的集疏运工作。组织有关方面签订经济协议。组织路、港、贸的协作配合,加强车、船、货的衔接,加速车船周转和货物集散,保证口岸畅通。
五、督促检查口岸检查检验单位,按各自的职责和规定,对出入境人员、交通工具、货物和行李物品进行监督管理以及检查、检验、检疫等工作。
六、负责协调处理口岸各单位(包括外贸运输、船货代理、装卸理货、仓储转运、检查检验、公证鉴定、对外索赔、供应服务、接待宣传等有关单位)之间的矛盾,具有仲裁职能。协调处理口岸各单位矛盾时,应遵循以下几项原则:
(一)凡属国务院几个部门联合下达的规定,应共同贯彻执行。对于未征得原联合下达部门同意,单方改变规定的,地方口岸管理机构有权不予执行。
(二)因国务院各主管部门之间的规章制度不一致而造成的争议,地方口岸管理机构应及时提出处理意见,报国务院口岸领导小组办公室解决。
(三)地方口岸管理机构对于在工作中发生的涉外问题,必须严格执行请示报告制度。属于口岸各单位不能自行决定的一般的涉外问题,应请示省(自治区、直辖市)有关单位研究处理。属于重大的涉外问题,应连同省(自治区、直辖市)有关单位的意见一起报请国务院主管部门研究处理。对时间非常紧急的重大涉外问题,可以直接请示国务院主管部门并报告省(自治区、直辖市)有关单位。
(四)口岸各单位在工作中有认识不一致的问题,应遵循国家有关规定,首先协商解决对外问题。如不能协商一致,由地方口岸管理机构或由地方口岸管理机构请示当地人民政府作出决定。
(五)属于协作配合方面的矛盾和纠纷,当地口岸管理机构应及时组织协调,遇有紧急情况有权作出仲裁。
口岸各有关单位对于地方口岸管理机构按上述原则作出的决定,必须执行。
七、负责组织口岸各单位对职工进行涉外政策、纪律和加强治安的宣传教育,并会同有关部门对口岸重大涉外问题和严重违反纪律的情况进行检查,提出处埋意见。
八、检查督促本地区的口岸规划、建设和技术改造配套工作的组织实施,并促使其同步进行。
九、按国家关于口岸开放的各项政策和规定,负责一、二类口岸开放或关闭的审查、报批工作,并负责组织落实有关具体事宜。
十、开展调查研究,总结交流经验,向上级有关部门反映口岸工作出现的重大矛盾和问题,并提出解决意见。
十一、承办上级领导部门交办的其他事项。
十二、本规定适用于一类口岸所在省、市的口岸管理委员会或口岸办公室。二类口岸管理机构的职责范围,可根据当地口岸的具体情况由省(自治区、直辖市)人民政府作出规定。
国务院口岸领导小组
一九八七年三月三十日

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNINGTRANSMISSION OF THE INTERIM PROVISIONS OF THE LEADING GROUP FOR PORTAFFAIRS ON THE SCOPE OF FUNCTIONS OF LOCAL ADMINISTRATIVE ORGANS FOR PORTAFFAIRS

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING
TRANSMISSION OF THE INTERIM PROVISIONS OF THE LEADING GROUP FOR PORT
AFFAIRS ON THE SCOPE OF FUNCTIONS OF LOCAL ADMINISTRATIVE ORGANS FOR PORT
AFFAIRS
(April 15, 1987)
The State Council has approved the Interim Provisions for the Scope of
Functions of Local Administrative Organs for Port Affairs submitted by the
Leading Group for Port Affairs. It is hereby transmitted to you for
implementation.
There are a considerable number of units involving in handling external
matters at ports, which are gateways of China to foreign countries. Under
different systems of subordination and with their own rules and
regulations, contradictions often occur among these units. If each act in
his own way, the work will inevitably be hindered and harmful effects on
foreign relations will be caused. Facts have proved that it is necessary
to establish streamlined administrative organs for port affairs at various
levels and it is an effective measure in raising the comprehensive
capacity of the ports.
In order to strengthen the administration of ports, the relevant people's
governments at the provincial (regional) and the municipal level shall
each appoint a vice governor (vice chairman) and a vice mayor to be
directly responsible for the administration of port affairs so that the
work will gradually become regularized, systematized, standardized and
modernized to meet the needs of the development of the national economy
and the growing foreign trade, scientific and technical exchanges and
personnel interflow.
INTERIM PROVISIONS FOR THE SCOPE OF FUNCTIONS OF LOCAL ADMINISTRATIVE
ORGANS FOR PORT AFFAIRS
In order to improve the administration of port affairs, the following
provisions are made on the scope of functions of local administrative
commissions for port affairs and offices in charge of port affairs in
accordance with the spirit of the Circular of the State Council Concerning
Further Strengthening Leadership over Port Affairs:
1. Local administrative commissions for port affairs and offices in charge
of port affairs are the administrative organs for port affairs under the
direct leadership of the relevant provincial (regional) or municipal
people's governments and are responsible for the administration and
coordination of port affairs at the marine, land and aerial ports in their
respective areas.
2. They shall be responsible for implementing the principles, policies,
and stipulations of the State concerning port work and shall formulate
rules for their implementation according to the actual conditions in the
ports of their areas.
3. They shall be responsible for balancing the foreign trade transport
plans for the ports under their jurisdiction, checking and ensuring the
implementation of the transport plans balanced and issued by the Central
Government, and enhancing projection and prediction.
4. They shall be responsible for organizing the inward and outward
transportation of goods organizing the relevant parties in signing
economic agreements, coordinating the work of the departments in charge of
railways, harbours and trade, strengthening the loading and unloading of
goods for vehicle and vessels, speeding up the turnover of vehicle and
vessels and the transportation of goods and ensuring the smooth flow of
goods at the ports.
5. They shall be responsible for supervising and checking the work of the
units in charge of inspection and examination at the ports, which shall,
within their respective functions and according to their respective
regulations, conduct supervision and administration of the personnel,
means of transport, goods, luggage and other objects that enter or leave
the country, and fulfil their duties concerning inspection, examination,
quarantine, etc..
6. They shall be responsible for coordinating the work of and handling the
contradictions among the various units at the ports (including units that
are in charge of foreign trade transport, and that handle cargo for other
units or other countries, loading, unloading and tallying of goods,
storage and transshipment, inspection and examination, notarization and
appraisal, claims from foreign countries, supply and services, reception
and publicity, etc.) functioning as arbitration organs. The following
principles should be observed in coordinating the work of and handling the
contradictions among the various units at the ports:
(1) the stipulations which have been jointly formulated and issued by
several departments under the State Council should be implemented by all
the relevant units. Local administrative organs for port affairs have the
right to refuse to implement those stipulations which have been altered
unilaterally by any one department without the agreement of the original
departments that issued them;
(2) if disputes arise due to discrepancies among the rules and regulations
of different competent departments under the State Council, local
administrative organs for port affairs shall promptly report the case to
the Leading Group for Port Affairs of the State Council, with proposals
for the possible solutions;
(3) local administrative organs for port affairs must handle foreign-
related matters in strict accordance with the rule of reports for
instructions. Ordinary foreign-related matters which cannot be coped with
by the units at the ports shall be reported to the relevant units in the
provinces (autonomous regions or municipalities directly under the Central
Government) for consideration and decision. Important foreign-related
matters shall be reported, together with the opinions of the relevant
units of the provinces (autonomous regions or municipalities directly
under the Central Government), to the competent department under the State
Council for consideration decision. Foreign-related matters of great
importance and urgency may be directly reported to the competent
department under the State Council for instructions and reports shall be
sent to the relevant units in the provinces (autonomous regions or
municipalities directly under the Central Government);
(4) in case differences of opinion appear in their work, the units at the
ports should observe the relevant stipulations of the State and give
priority to settling the issues concerning external affairs through
consultation. If agreement cannot be reached through consultation,
decisions shall be made by the local administrative organs for port
affairs or the local people's governments as requested by these organs;
(5) local administrative organs for port affairs shall promptly organize
the relevant units in solving the contradictions and disputes that arise
in their coordination, and are empowered to made arbitrations in emergency
cases.
The various units at the ports must carry out the decisions made by the
local administrative organs for port affairs in the light of the above-
mentioned principles.
7. They shall be responsible for organizing the various units at the ports
in giving publicity to and carrying out education on foreign-related
policies, disciplines and strengthening public security and shall, in
conjunction with the relevant departments, examine important
foreign-related matters at the ports and cases of serious violation of the
disciplines and put forward suggestions concerning the penalties.
8. They shall be responsible for checking and supervising the organization
and implementation of the port plans, their construction and systemized
technical innovations, and for promoting their synchronic progress.
9. They shall be responsible for examining the applications for the
opening or closing of category-1 and category-2 ports, reporting the
applications for approval, and organizing the detailed work in the
implementation, in accordance with the various policies and regulations of
the state concerning the opening of ports.
10. They shall be responsible for carrying out investigations and studies,
summing up and exchanging experience, reporting to the relevant
departments at higher levels the major contradictions and problems which
have emerged in their work, and putting forward proposals for their
solution.
11. They shall be responsible for fulfilling other tasks assigned by
leading departments at higher levels.
12. These Provisions shall apply to the administrative committees for port
affairs or offices for port affairs of the provinces or municipalities
where there are category-1 ports. The scope of functions of the
administrative organs at category-2 ports may be provided by the people's
governments in the relevant provinces (autonomous regions or
municipalities directly under the Central Government) according to the
actual conditions of the local ports.