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国家税务总局关于推行出口退税专用税票认证系统有关问题的补充通知

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国家税务总局关于推行出口退税专用税票认证系统有关问题的补充通知

国家税务总局


国家税务总局关于推行出口退税专用税票认证系统有关问题的补充通知
国家税务总局



各省、自治区、直辖市和计划单列市国家税务局:
国家税务总局、财政部决定恢复使用出口退税专用税票(见财税字〔1996〕第8号)以后,国家税务总局相继下发了《国家税务总局关于推行出口退税专用税票认证系统的通知》(国税明电〔1996〕014号)、《国家税务总局信息中心关于出口退税有关电子信息传递问题的
紧急通知》(国税信函〔1996〕035号)和出口退税专用税票认证系统软件,初步建立了出口退税专用税票的上传下达机制。现针对有些地区在推行出口退税专用税票认证系统过程中反映出的一些具体问题,明确如下:
一、总局已将有关地区报来的专用税票电子数据进行了汇总清分,下发给各地的出口退税专用税票电子数据已放在总局信息中心广域网络服务器中,请各地及时收取。
二、关于专用税票号码只有7位,而认证系统软件中要求录入13位的问题。专用税票的号码包括字轨(4位,如“0961”)和顺序号(7位)两部分,这11位在全国唯一地对应一张专用税票。在计算机录入专用税票时,为了解决一票多目问题,在11位代码后,加上两位扩展
码。第一目用01表示,第二目用02来表示,依此类推。一票一目时,扩展码应采用01。在计算机录入时,必须严格遵循以上编码规则。
三、关于专用税票重复录入工作量较大,是否可以直接从其他系统中提取数据的问题。总局在认证系统软件中,已经提供了专用税票电子信息格式,在符合认证系统软件对专用税票各项目的各种规定的前提下, 各地可以从其他系统直接采集数据。但采集的信息必须是国税明电〔199
6〕014号文规定的录入凭证的信息,其他部分仍必须采用专用税票认证系统软件。
四、关于缴销信息的录入范围的问题。按照认证系统软件的规定,专用税票缴销信息分为确实缴销、错误调整、丢失被盗、开分割单缴销共四类。确实缴销信息包括所有开出后作废的且未录入计算机上报的专用税票;错误调整信息包括所有已录入上报,又发现有误的专用税票。遇有上
述情况,除录入正确的专用税票外,原错票应作为缴销信息录入;丢失被盗的专用税票应及时上报;认证系统对所有开具分割单的专用税票能自动记录到缴销信息中。
五、关于数据清分问题。各地进出口税收管理部门应会同计算机管理部门,确定上级下发的专用税票电子信息的清分原则,以利于各级进出口税收管理部门获得必要的专用税票电子信息。数据清分,主要依据购货企业的海关代码,如果下属出口企业的海关代码有异常(发所属出口企业
代码的前四位与退税机关所属地区的行政区划国标码不一致),应及时报告上级。
六、关于税务机关地区代码存在交叉重复问题。在认证系统软件中,文件名是以用户所定义的税务机关地区代码为基础的,所以下级的税务机关地区代码不能重复。在使用认证系统软件的过程中,各地的税务机关代码原则上应采用行政区划国标码,但如出现交叉重复,上级税务机关应
予以协调,合理地进行自定义,并报总局备案。
七、关于各下级机关录入专用税票后,因为责任不明无法汇总上报的问题。下级电子数据汇总是将专用税票电子信息向上传递的有机组成部分,各级计算机管理部门应承担此项工作。
八、目前,各地上报专用税票电子数据路径主要有:省级单位汇总所有下级单位数据后报总局;全部由地市一级单位直接报总局;部分地市报省级单位,部分地市直接报总局。各地应根据具体情况,确定上报路径,并报总局备案,发生变更时,应及时上报总局。
九、各地报来的数据中,有部分地区未按要求进行压缩。请各地务必按要求形成压缩文件再上报。
十、各地应尽快填好出口退税专用税票认证系统应用情况调查表(见附件),并在1996年8月31日前报到总局信息中心。
十一、其他事项仍按国税明电〔1996〕014号、国税信函〔1996〕035号执行。
此外,有些地我动作缓慢,至今仍未认真推行出口退税专用税票认证系统。希望这些地区,立即按总局要求执行,并将执行情况尽快上报总局。造成不良后果的,总局将对其通报批评,并作出必要处理。
附件:出口退税专用税票认证系统应用情况调查表(略)





1996年7月15日
下载地址: 点击此处下载

TRANSFER OF BUSINESSES (PROTECTION OF CREDITORS) ORDINANCE ——附加英文版

Hong Kong


TRANSFER OF BUSINESSES (PROTECTION OF CREDITORS) ORDINANCE
 (CHAPTER 49)
 Whole document:
  
  rotect creditors on the transfer of businesses, to provide 
for the
  ility of transferees of business, the manner in which such 
liability
  be avoided and for matters incidental thereto and connected
therewith,
  to repeal the Fraudulent Transfers of Businesses Ordinance.
  June 1980]
 1. Short title
  
  Ordinance may be cited as the Transfer of Businesses (Protection 
of
  itors) Ordinance.
 2. Interpretation
  
  In this Ordinance, unless the context otherwise requires--
  eal" includes a motion for a new trial or to set aside a 
verdict,
  ing or judgment;
  iness" means a business, or any part thereof, consisting of a
trade or
  pation (other than a profession) whether or not it is carried on 
with
  ew to profit; "charge" means--
  a debenture within the meaning of the Companies Ordinance (Cap.
32);
  a mortgage;
  a bill of sale;
  a lien; or
  any document,
  r or pursuant to which a business or any assets thereof are charged
as
  rity for the payment of money or the performance of an obligation,
and
  udes an equitable charge;
  rge-holder" means a person who, under or pursuant to a charge,
and for
  purpose of enforcing payment of any money or for the 
performance of
  obligation, may sell any business;
  e of transfer" means the date on which a transfer takes effect 
or is
  nded to take effect;
  ice of transfer" means a notice of transfer in accordance with
section
  registered charge" means a charge which is registered under--
  the Land Registration Ordinance (Cap. 128);
  the Companies Ordinance (Cap. 32);
  the Bills of Sale Ordinance (Cap. 20); or
  any other enactment;
  nsfer" means the transfer or sale of a business, but does not
include-
  the sale of the stock-in-trade of a business in the ordinary
course of
  trade;
  the creation of a charge;
  the transfer of land or any share or interest therein; or
  the transfer of a vessel (or the transfer of any interest or 
share
  ein), other than--
  a vessel to which Part IV of the Shipping and Port Control 
Ordinance
  . 313) applies; or
  a trawler to which Part XII of the Merchant Shipping Ordinance 
(Cap.
  applies; "transferee" means the person to whom a 
business is
  sferred by a transferor; "transferor" means--
  in the case of the sale of a business under or pursuant to a 
charge,
  person whose business has been or is intended to be sold;
  in every other case, the person by whom or on whose 
behalf the
  sfer has been or is intended to be made.
  For the purposes of this Ordinance "transferor" and 
"transferee"
  ectively include a sub-transferor and a sub-transferee.
 3. Transferee of business to be liable for liabilities of trans- 
feror
  
  Subject to this Ordinance, whenever any business is transferred, 
with
  ithout the goodwill thereof, the transferee shall,
notwithstanding any
  ement to the contrary, become liable for all the 
debts  and
  gations, including liability for tax charged or chargeable 
under the
  nd Revenue Ordinance (Cap. 112), arising out of the carrying on
of the
  ness by the transferor.
  Notwithstanding subsection (1), where a part of a 
business is
  sferred (other than the goodwill thereof) and in any
proceedings--
  the transferee would, but for this subsection, be adjudged 
liable
  r this Ordinance for any debts and obligations arising out 
of the
  ying on of the business by the transferor; and
  it is shown to the satisfaction of the court hearing the 
proceedings
  --
  the transferee purchased such part of the business in good faith 
and
  value; and
  at the date of transfer of such part of the business, the 
transferee
  no knowledge (whether actual, constructive or imputed)
  what he was acquiring formed part of a business,
  transferee shall not be liable under this Ordinance for the debts 
and
  gations arising out of the carrying on of the business 
by the
  sferor.
 4. Circumstances in which the transferee's liability ceases
  
  A transferee shall not become liable under section 3 if a 
notice of
  sfer has been given not more than 4 months, and not less than 1
month,
  re the date of transfer and has become complete at the 
date of
  sfer.
  Where a notice of transfer has been given but the notice 
has not
  me complete at the date of transfer, the liability of the 
transferee
  r section 3 shall cease with effect from the date on which the 
notice
  ransfer becomes complete.
  Where a notice of transfer has not been given before or at the
date of
  sfer, the liability of the transferee under section 3 shall cease
with
  ct from the date on which a notice of transfer, which is given 
after
  date of transfer, becomes complete.
  A notice of transfer shall, subject to subsections (5) and (6),
become
  lete upon the expiration of 1 month after the date of 
the last
  ication of the notice in accordance with section 5.
  Subject to subsection (6), in the case of a notice of 
transfer
  rred to--
  in subsection (1), if proceedings are instituted 
against  the
  sferor in respect of any liability of the transferor arising 
before
  notice has become complete and out of the carrying on 
of his
  ness; or
  in subsection (2) or (3), if proceedings are instituted 
against the
  sferee in respect of any liability of the transferee under 
section 3
  ing before such notice becomes complete,
  notice of transfer shall (for the purposes of such proceedings 
only)
  eemed incomplete pending the final determination of such 
proceedings,
  uding all possible appeals, and pending the expiration of all 
periods
  ng which such appeals may be brought.
  Where proceedings are instituted, a notice of transfer shall 
not be
  ed incomplete under subsection (5) unless within 1 month 
of the
  eedings being instituted--
  they are served on the transferor or transferee, as the case may 
be;
  
  written notice that they have been instituted is sent by 
registered
  to the last known address of such transferor or transferee.
 5. Contents of notice of transfer and manner of giving notice
  
  Except in the case of a transfer by way of sale under or pursuant
to a
  ge, a notice of transfer shall contain the following
particulars--
  the full name and address of the transferor;
  the nature of the business and the name or style under which, and 
the
  address at which, it has been carried on during the period 
of 6
  hs immediately preceding the date of transfer;
  the date of transfer;
  the full name and the residential and business addresses 
of the
  sferee;
  if the transferee--
  intends to carry on or is carrying on the business, the full 
address
  e, and the name and style under which, he is carrying it on or
intends
  arry it on; or
  is not carrying on the business and does not intend to carry it
on, a
  ement to that effect; and
  a statement that at the expiration of 1 month after the date of 
the
  publication of the notice pursuant to subsection (3), the 
liability
  he transferee for all the debts and obligations arising out 
of the
  ying on of the business by the transferor shall cease by 
virtue of
  Ordinance unless proceedings are instituted prior to such
expiration.
  In the case of a transfer by way of sale under or pursuant 
to a
  ge, a notice of transfer shall contain the following
particulars--
  the nature of the business, and the name or style under which,
and the
  address at which, it has been carried on during the period 
of 3
  hs immediately preceding the date of transfer;
  the full name and address of the person whose business has been,
or is
  nded to be, transferred by way of sale under or pursuant 
to the
  ge;
  details of the charge under or pursuant to which the transfer by 
way
  ale has been or is to be made, sufficient to enable any 
document
  ting or evidencing the charge to be readily identified and, 
without
  ting the generality of the foregoing, such details shall
include--
  the date when the charge was made, given, executed or 
came into
  tence;
  the consideration for which the charge was executed, made or 
given
  if there was no such consideration, the circumstances in which
it came
  existence;
  ) in the case of a registered charge, the date of the registration 
of
  charge, the title of any enactment under which it was registered 
and
  number or other means of identifying the charge assigned to it 
upon
  stration;
  the date of transfer; and
  the amount of money, payment of which has been secured by the 
charge
  which was owing--
  at the date of the publication of the notice of transfer; or
  if the transfer has already taken effect, at the date of the
transfer
  aking effect.
  Every notice of transfer shall be signed--
  by both the transferor and the transferee, in the case of a 
transfer
  hich subsection (1) applies; or
  by the charge-holder and the transferee, in the case of a transfer 
to
  h subsection (2) applies,
  shall be given by publication in--
  the Gazette;
  any 2 of such Chinese language newspapers circulating in Hong Kong
as
  be approved for the purpose by the Chief Secretary; and (Amended
L. N.
  f 1985; L. N. 242 of 1989)
  ) 1 English language newspaper circulating in Hong Kong which has
been
  pproved.
 6. Right of transferee to indemnity
  
  The transferee shall be entitled to be indemnified--
  by the transferor, except in the case of a transfer by way of 
sale
  r or pursuant to a charge; or
  by the charge-holder, if the transfer is by way of sale 
under or
  uant to a charge,
  all amounts for which the transferee is made liable 
under this
  nance and for which he would not otherwise be liable.
  The amount of such an indemnity may be recovered by civil 
proceedings
  debt or liquidated demand.
 7. Liability of parties not affected
  
  ing in this Ordinance shall relieve or be deemed to 
relieve a
  sferor or transferee, or any person who sells a business 
under or
  uant to a charge, from any liability to which he would 
otherwise be
  ect.
 8. Limitation of liability of transferee
  
  A transferee who in good faith and without preference has 
paid in
  harge or partial discharge of any liability for which he became
liable
  r this Ordinance, and for which he would not otherwise 
have been
  le, an amount which is equal to the value of the business acquired 
by
  at the date on which the transfer took effect, shall not be 
liable
  her under this Ordinance.
  The value of a business acquired by a transferee at the date on 
which
  transfer takes effect shall, until the contrary is proved, be
presumed
  e an amount equal to the amount paid or agreed to be paid (whether 
in
  s of money or by means of any other consideration) for the
acquisition
  he business.
 9. Limitation of time for institution of proceedings
  
  ect to section 6, no action shall be instituted to recover any 
debt
  or to enforce any obligation against any person liable therefor
under
  Ordinance, and for which he would not otherwise have been 
liable,
  than 1 year after the date on which the transfer in respect of 
which
  liability arose took effect.
 10. Saving
  
  Ordinance shall not apply to any transferee where the transfer
  ffected--
  by the Official Receiver or a trustee in bankruptcy;
  by the liquidator of a company in liquidation other than 
voluntary
  idation;
  by the Financial Secretary Incorporated; (Amended L. N. 369 of
1989)
  by the Director of Education Incorporated;
  by the Director of Social Welfare Incorporated;
  by a person selling under or pursuant to a charge which has 
been
  stered for not less than 1 year at the date when the transfer 
takes
  ct;
  pursuant to any order or direction of any court;
  by an executor or administrator; or
  by operation of law.
 11. Repeal and saving
  
  The Fraudulent Transfers of Businesses Ordinance (Cap. 49, 1964 
Ed.)
  epealed.
  Notwithstanding subsection (1), the Fraudulent Transfers of
Businesses
  nance (Cap. 49, 1964 Ed. ) shall continue to apply with respect 
to a
  sfer--
  which took effect; and
  in respect of which notice was given under section 3 
of that
  nance, before the coming into operation of this Ordinance, as if 
this
  nance had not been passed.


关于发布《乡、镇人民政府工作简则(试行)》和《村民委员会工作简则(试行)》的通知

山东省政府


关于发布《乡、镇人民政府工作简则(试行)》和《村民委员会工作简则(试行)》的通知
山东省政府


通知
现将《乡、镇人民政府工作简则(试行)》和《村民委员会工作简则(试行)》印发给你们试行。望各地在实践中注意总结经验,提出修改意见。

乡、镇人民政府工作简则(试行)
第一条 根据《中华人民共和国宪法》、《中华人民共和国地方各级人民代表大会和地方各级人民政府组织法》的有关规定,制定本简则。
第二条 乡、镇人民政府是本级人民代表大会的执行机关,是基层国家行政机关。
第三条 乡、镇人民政府对本级人民代表大会和上一级国家行政机关负责并报告工作,受上级国家行政机关的领导及其派出机关的指导。
第四条 乡、镇人民政府实行乡长、镇长负责制。乡长、镇长负责主持本级人民政府的工作;副乡长、副镇长协助乡长、镇长工作;乡长、镇长因故出缺,由副乡长、副镇长代行乡长、镇长的职责;乡长、副乡长,镇长、副镇长组成乡长、镇长办公会议,讨论决定政府工作中的重要事
项。
第五条 乡、镇人民政府根据工作需要和人员编制等实际情况,可以设立文书、民政、信访、司法、财政、文教卫生、计划生育、生产建设、乡村建设等助理人员。
第六条 乡、镇人民政府要领导和组织好经济建设。根据本级人民代表大会的决定,制定并组织实施经济和社会发展计划;协调乡、镇企业之间的经济关系;汇集和传播经济信息;监督执行经济法规;保护集体经济和各种联合体、个体户的合法权益。
第七条 向群众进行社会主义民主与法制教育,调解民间纠纷,接待人民来信来访,打击各种犯罪活动,维护社会秩序,搞好社会治安的综合治理。
第八条 做好文教卫生和计划生育工作。积极发展教育事业,普及科技知识,开展群众性文体活动和爱国卫生运动,推行计划生育和殡葬改革,促进社会主义精神文明建设。
第九条 办好公共事务,发展公益事业。做好优抚、退伍安置、救灾救济、社会福利和婚姻登记等工作。
第十条 管理乡、镇财政。贯彻执行国家有关地方财政工作的政策和规定,进行财务监督;负责本乡、镇预算内收入和支出的组织与管理,负责乡、镇政府各项预算外资金和国家规定的自筹资金的筹集、分配的组织管理工作;指导乡、镇企业建立、健全各项财务会计制度;按期编报预
算、决算,报经本级人民代表大会审查,并报上一级政府批准。
第十一条 乡、镇人民政府指导村民委员会和居民委员会的组织、业务和制度建设,负责村委会和居委会干部的培训工作。
第十二条 领导本级人民代表大会代表的选举;按期召集本级人民代表大会会议,讨论决定本辖区的政治、经济、文化、教育、卫生、民政、民族等工作的重大事项;建立政府联系代表、代表联系选民和接待人民来信来访制度,密切政府与群众的关系,接受群众的监督。
第十三条 乡、镇人民政府建立工作岗位责任制,建立对工作人员的考核奖励制度,不断改进工作作风,提高工作效率,创建模范乡、镇,组织开展模范村(居)的评选活动。
第十四条 本简则自发布之日起试行。

村民委员会工作简则(试行)
第一条 根据《中华人民共和国宪法》第一百一十一条规定,制定本简则。
第二条 村民委员会是农村基层群众性自治组织,在乡、镇人民政府的指导下进行工作。
第三条 村民委员会的任务。
(一)贯彻执行党的路线、方针和政策,教育和动员村民响应党和政府号召,自觉遵守国家的法律法令;
(二)向村民进行共产主义教育,使村民热爱中国共产党,热爱祖国,热爱社会主义;
(三)办理本村的公共事务和公益事业;
(四)协助乡、镇人民政府搞好本村的行政工作和生产建设;
(五)协助乡政府维护社会治安,搞好本村社会治安的综合治理;
(六)调解民间纠纷;
(七)开展移风易俗活动,推行计划生育和殡葬改革,实行喜事新办,丧事简办;
(八)发动村民制订并执行“村规民约”,开展“五讲四美三热爱”、“五好家庭”、“拥军优属”等活动,树立社会主义新风尚,促进精神文明建设;
(九)及时向人民政府反映村民的意见、要求和建议。
第四条 村民委员会,应按照居住状况,本着方便村民,有利于自治的原则设立。一般可以以自然村设立。自然村规模过大的,可以分设两个以上村民委员会;自然村规模过小的,也可以与邻近的自然村联合设立。
第五条 村民委员会可根据生产、生活的实际情况,按照村民的意愿设置若干村民小组。
第六条 村民委员会下设民政、调解、治安保卫、文教卫生体育等委员会。管辖范围较小的村民委员会,也可以只设民政、调解、治安保卫、文教卫生体育等委员。
第七条 村民委员会成员应具备以下条件:热爱祖国,热爱社会主义,拥护共产党的领导,在村民中享有一定威信,作风正派,办事公道,热心为村民服务,具有一定文化知识和工作能力。
第八条 村民委员会由主任、副主任、委员组成,规模较大的村其成员可设五至七人,较小的村设三至五人。
村民委员会成员中,妇女应当有适当的名额;少数民族人口较多的村,少数民族应有适当的名额。
村民委员会成员可以兼任下属各工作委员会主任或村民小组组长。
第九条 村民委员会主任、副主任、委员及其下属各工作委员会成员,由村民直接选举产生。
第十条 村民小组设组长一人,由本小组的村民直接选举产生。
第十一条 村民委员会及下属各工作委员会成员、村民小组组长,每三年改选一次,可以连选连任。因故出缺,由村民大会或村民小组随时补选。个别不称职的,经村民大会或村民小组会半数以上村民通过,随时可以罢免。
村民委员会的改选工作,在当地人民政府的领导下,由民政部门组织实施,改选、补选、罢免的人员要报乡、镇人民政府备案。
第十二条 驻在乡村的机关、学校、厂矿和其它企事业单位,不参加村民委员会,但应派代表参加所在地的村民委员会召集的有关会议,遵守村民委员会的有关规定。
第十三条 县、不设区的市、市辖区人民政府的工作部门,对村民委员会及其下属的工作委员会可以进行业务指导。需要布置工作任务时,应通过乡、镇人民政府。
第十四条 村民委员会开展工作,应当充分发扬民主,坚持自我教育、自我管理、自我服务、大家的事大家办的原则,办事要同群众商量,不得强迫命令。工作中的重大问题,必须经过村民大会讨论决定。
村民应当遵守村民委员会的决议和村规民约。
第十五条 依照法律被剥夺政治权利的人,应当编入村民小组,接受村民监督。
第十六条 村民委员会办理本村公共事务和公益事业所需经费,可以从村的公共积累中解决,但必须经过村民大会讨论通过,帐目要及时向村民公布。
第十七条 村民委员会成员实行补贴制。
村民委员会办公经费和其成员补贴费的标准和方法,由村民民主讨论决定,乡、镇审核批准。
第十八条 本简则自发布之日起试行。



1985年3月28日