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关于对外商承包工程作业和提供劳务代为采购或代为制造的机器设备、建筑材料的价款准予从承包业务收入中适当扣除计算征税问题的通知

作者:法律资料网 时间:2024-05-20 11:39:15  浏览:9391   来源:法律资料网
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关于对外商承包工程作业和提供劳务代为采购或代为制造的机器设备、建筑材料的价款准予从承包业务收入中适当扣除计算征税问题的通知

财政部


关于对外商承包工程作业和提供劳务代为采购或代为制造的机器设备、建筑材料的价款准予从承包业务收入中适当扣除计算征税问题的通知
财政部



外国公司、企业和其他经济组织在中国境内承包工程作业和提供劳务,代为采购或者代为制造出包方的工程作业或劳务项目所需用的机械设备、建筑材料,符合下列各项条件的,其价款准予从其承包工程或劳务项目的业务收入总额中扣除计算缴纳工商统一税和企业所得税,但扣除额最
多不得超过业务收入总额的70%。条件是:
一、双方签订有经过批准的代购代制合同,所代购或代为制造的机器设备、建筑材料全部用于本工程或劳务项目;
二、开具有标明出包方台头的原始发货票凭证并由发包方缴纳关税的;
三、所代购或代为制造的机器设备、建筑材料归出包方所有,并由出包方验收保管,按工程项目计划发放使用。



1987年6月23日
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关于严格禁止在旅游业务中私自收授回扣和收取小费的规定(附英文)

国家旅游局


关于严格禁止在旅游业务中私自收授回扣和收取小费的规定(附英文)

(1987年8月2日国务院批准1987年8月17日国家旅游局发布)

第一条 为了加强旅游系统职工队伍的精神文明建设,反对在旅游业务中私自收授回扣和收取小费的不正当行为,维护我国旅游声誉,更好地发展旅游事业,特制定本规定。
第二条 旅游系统职工在工作中,不得私自索要、收受回扣(包括券证、实物和其他报酬)。
违反前款规定,有下列行为之一的,由旅游行政管理部门根据情节予以处罚:
(一)私自索要、收受回扣金额在五百元以下的,没收非法所得,并可处以相当于其非法所得等值或者以下的罚款,同时给予行政警告或者记过处分。
(二)私自索要、收受回扣金额在五百元以上、一千元以下的,没收非法所得,并可处以相当于其非法所得等值两倍以下的罚款,同时给予留用察看处分。
(三)私自索要、收受回扣,金额在一千元以上的,没收其非法所得,同时给予开除公职处分。
第三条 接待旅游者的商店、餐馆、汽车公司等经营单位,在经营中不得向私人付给回扣。
违反前款规定,有下列行为之一的,由旅游行政管理部门会同有关主管部门根据情节予以处罚:
(一)主动付给私人回扣金额在一千元以下的,处以相当于其所付回扣等值两倍以下的罚款;主管部门应当对直接责任人和经营单位负责人给予行政处分。
(二)主动付给私人回扣金额在一千元以上、二千元以下的,处以相当于其所付回扣等值三倍以下的罚款;主管部门应当对直接责任人和经营单位负责人给予行政处分。
(三)主动付给私人回扣金额在二千元以上的,除按照本款第(二)项的规定给予处罚外,并可责令该经营单位停业整顿,或者由工商行政管理部门依法吊销其营业执照。
第四条 旅游系统职工在工作中,不得向旅游者索要、收受小费;也不得收受旅游者主动付给的小费。
旅游者主动赠送礼品,应当谢绝;确实谢绝不了的,应当按照国家有关礼品的规定处理。
第五条 违反第四条规定,有下列行为之一的,由旅游行政管理部门予以处罚:
(一)本人未主动索要,但收受小费的,给予批评教育,没收其所收小费。
(二)主动索要小费,或者暗示、刁难旅游者,造成不良影响的,给予行政处分,并可同时处以相当于其所收小费三倍以下的罚款;情节恶劣,后果严重的,可给予留用察看直至开除公职处分。
第六条 违反本规定第二条、第三条、第四条的行为,情节严重,触犯刑律的,交司法机关依法追究刑事责任。
第七条 因私自索要、收受回扣或者小费被开除公职的,不得再录用为旅游系统职工。
第八条 对于坚持原则,拒绝收受回扣、小费,热情为旅游者提供服务,得到旅游者好评的工作人员,应当给予精神和物质奖励。
第九条 罚没的款项和实物,应当按照国家有关规定处理。
第十条 旅游行政管理部门负责监督检查本规定的贯彻实施。工商、财政、审计等部门,应当在各自职责范围内加强配合。
第十一条 本规定适用于旅游系统的所有单位,以及其他涉及旅游业务的商店、餐馆、汽车公司等经营单位。
第十二条 本规定所称的“以上”,包括本数。
第十三条 本规定自发布之日起施行。

PROVISIONS CONCERNING STRICT FORBIDDANCE ON ACCEPTANCE OF REBATESAND TIPS IN HANDLING TOURIST BUSINESS

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)
PROVISIONS CONCERNING STRICT FORBIDDANCE ON ACCEPTANCE OF REBATES
AND TIPS IN HANDLING TOURIST BUSINESS
(Approved by the State Council on August 2, 1987 and promulgated
by the National Tourism Administration on August 17, 1987)
Article 1
These Provisions are formulated in order to promote cultural and
ideological progress of the contingent of workers and staff members in the
tourist industry, to fight against the improper acts of accepting, without
permission, rebates and tips in handling tourist business, to defend the
reputation of our tourist industry so as to ensure its further
development.
Article 2
Workers and staff members in the tourist industry shall not ask for, or
accept, without permission, rebates (including various negotiable
securities, material objects and other remuneration).
With respect to those who have committed one of the following acts in
violation of the provisions in the preceding paragraph, the tourism
administration department shall impose punishments depending on the
seriousness of the cases:
(1) In case that the amount of rebates the violator has privately asked
for or accepted is 500 yuan or less, the illegal gain shall be
confiscated, and a fine equal to the illegal gain, or less, may
concurrently be imposed; and, at the same time, an administrative warning
shall be given, or a demerit be recorded.
(2) In case that the amount of rebates the violator has privately asked
for or accepted is above 500 and below 1,000 yuan, the illegal gain shall
be confiscated, and a fine equal to two times as much, or less, as the
illegal gain may concurrently be imposed, and, at the same time, the
punishment of probation on job shall be imposed.
(3) In case that the amount of rebates the violator has privately asked
for or accepted is above 1,000 yuan, the illegal gain shall be
confiscated, and, at the same time, the punishment of dismissal from
office shall be imposed.
Article 3
Business operating units that receive tourists, such as stores,
restaurants and automobile companies, shall not pay rebates to individuals
in business operations. With respect to those who have committed one of
the following acts in violation of the provisions in the preceding
paragraph, the tourism administration department, shall, in consultation
with the competent authorities, impose punishments depending on the
seriousness of the cases:
(1) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is 1,000 yuan or less, a fine equal to two
times as much, or less, as the amount of rebates shall be imposed on the
violator; and the competent authorities shall impose disciplinary sanction
on the violator, and also on the person who is in charge of the business
operating unit.
(2) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is above 1,000 and below 2,000, a fine equal
to three times as much, or less, as the amount of rebates shall be
imposed; and the competent authorities shall impose disciplinary sanction
on the violator, and also on the person who is in charge of the business
operating unit.
(3) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is above 2,000 yuan, the tourism
administration department may, in addition to imposing punishment in
accordance with the provisions in item (2) of this Article, order the
business operating unit to cease business operations for rectification,
or, the administrative department for industry and commerce shall revoke
the violator's business licence in accordance with the law.
Article 4
Workers and staff members in the tourist industry shall not ask for, or
accept, tips from tourists; and they shall not accept any tips given by
tourists on latter's own initiative, either.
In case that tourists present gifts on their own initiative, the gifts
should be declined; gifts that are difficult to be declined shall be
handled in accordance with the provisions of the State concerning gifts.
Article 5
With respect to those who have committed one of the following acts in
violation of the provisions of Article 4 of these Provisions, the tourism
administration department shall impose punishment:
(1) In case that the violator has accepted tips without asking for them on
his/her own initiative, he/she shall be criticized, and the tips he/she
has accepted shall be confiscated.
(2) In case that the violator has asked for tips on his/her own
initiative, or has so hinted by deliberately making things difficult for
tourists and has thus produced very bad effect, the tourism administration
department shall impose disciplinary sanction on the violator, and, at the
same time, impose a fine equal to three times as much, or less, as the
tips that the violator has accepted; if the case is extremely abominable
and has caused grave consequences, the punishment of probation on job or
even dismissal from office may be imposed on the violator, depending on
the seriousness of the case.
Article 6
With respect to those who have violated the provisions in Articles 2, 3
and 4, if the case is so serious as to constitute a crime, the violator's
criminal responsibility shall be investigated by judicial organs in
accordance with the law.
Article 7
Those who have been discharged from office on account of having privately
asked for or accepted rebates or tips, shall not be re-employed as staff
members or workers in the entire tourist industry.
Article 8
Those who have observed the disciplines, declined rebates and tips, and
served tourists warm-heartedly and have thus been praised by tourists,
shall be given moral encouragement and material rewards.
Article 9
Fines, and illegal gains and objects confiscated, shall be handled in
accordance with the pertinent provisions of the State.
Article 10
The tourism administration department shall be responsible for supervising
the implementation of these Provisions. The administrative department for
industry and commerce, the department of finance and the auditing
department shall, within their respective scope of functions, strengthen
their coordination.
Article 11
These Provisions shall apply to all units in the tourist industry, and
also to other business operating units with relevance to tourist business,
such as stores, restaurants, and automobile companies.
Article 12
The expression "above..." referred to in these Provisions includes the
figure itself.
Article 13
These Provisions shall go into effect as of the date of promulgation.


甘肃省人民代表大会常务委员会关于进一步贯彻执行《药品管理法》,严禁生产、销售、使用假劣药品的决议

甘肃省人大常委会


甘肃省人民代表大会常务委员会关于进一步贯彻执行《药品管理法》,严禁生产、销售、使用假劣药品的决议
甘肃省人大常委会


(1993年11月27日省八届人大常委会第六次会议通过)


为了进一步贯彻《中华人民共和国药品管理法》,严厉惩治生产、销售、使用假劣药品的违法犯罪活动,保障人民群众的身体健康和生命安全,特作如下决议:
一、要进一步加强《中华人民共和国药品管理法》、《中华人民共和国反不正当竞争法》、《全国人大常委会关于惩治生产、销售伪劣商品犯罪的决定》和《中华人民共和国消费者权益保护法》等有关法律的学习和宣传,提高广大干部和群众的法律意识。卫生、医药、工商、公安、司
法等部门要首先带头学好,熟悉法律规定,提高执法水平。同时,要结合“二五”普法,向广大群众进行宣传,让全社会都知道《药品管理法》和有关法律规定的内容,使全体公民知法、守法,学会运用法律武器保护自己的合法权益,自觉地与制售假劣药品的违法行为做斗争。
二、要严格执法,努力使医药监督管理工作法制化。各级人民政府要加强医药管理工作。医药、卫生、工商、税务、公安、司法等部门要协调一致,运用法律手段对医药市场进行监督管理,使药品生产、经营、使用等各个环节都严格依法办事。药品生产企业要执行《药品生产质量管理
规范》,使药品生产严格按质量管理的规定进行;药品经营企业要执行《医药商品质量管理规范》,在采购药品中坚持质量第一的原则,坚决制止以不正当手段购销药品的违法活动;医疗单位进药要严把质量关。对中药材市场,要建立健全制度,依法管理。工商、卫生部门和新闻单位要严
格按照《药品生产管理办法》加强药品广告的管理,禁止播发虚假广告和夸大疗效的广告。对未经批准擅自刊登、播放虚假广告的单位要严肃处理。要严厉打击制售假劣药品的不法行为。对生产、销售假劣药品的单位和个人,要坚决从严惩处,对大案要案,要追根溯源,一查到底,绳之以
法;对有关部门已作出处理的案件,必须坚决执行处理决定,借故拖延的,要依法强制执行。
三、要努力加强药政、药检机构和药品监督队伍的建设。要从药品监督管理工作的需要出发,多渠道筹集资金,努力改变我省药政、药检机构与法律赋予的任务不相适应的状况。没有药政、药检机构的地县,要按有关规定,明确机构,确定人员,增加设备,改进检验手段。同时,要加
强药检和从药人员的培训工作,提高工作能力和业务水平。
四、要努力增加投入,改善药品生产条件。鉴于我省药品生产企业,特别是中药生产企业,在生产设备和工作条件方面与药品生产质量管理规范的要求很不适应,因此,各级政府和生产企业必须多方筹措资金,增加投入,逐步改善药品生产的基本条件,使药品的生产严格按规范要求进
行。
五、卫生、医药、工商等部门要认真总结施行《药品管理法》的经验,不断研究药品生产、经营、使用环节上出现的新情况、新问题,逐步建立适合社会主义市场经济体制需要、运行良好的监督机制,综合运用法律、行政及经济等手段,实现对药品法制化、科学化、规范化的监督管理
。当前,要针对我省百业经药、医药市场比较混乱、假劣药品屡禁不止的情况,尽快制定《甘肃省医药市场管理办法》和《甘肃省中药材市场管理办法》,依法加强管理。省、地、县各级医院,要充分发挥药事管理委员会的作用,经常开展自查,保证用药安全。要通过严格管理,切实净化
我省的医药市场,制止假劣药品的生产和销售,保证人民用药安全、有效,以保障广大人民群众的身心健康。



1993年11月27日

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