国家教委印发《关于坚决制止中小学乱收费的规定》的通知
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国家教委印发《关于坚决制止中小学乱收费的规定》的通知
国家教委印发《关于坚决制止中小学乱收费的规定》的通知
1991年5月3日，国家教委
近年来，各地按照国家教委、国家物价局、财政部《关于清理整顿中小学收费项目有关问题的通知》的要求，对中小学收费项目进行了清理整顿，多数地方中小学校乱收费现象得到纠正。但少数地方重视不够，抓得不力，仍有一些中小学校还存在乱收费的现象，个别地方及学校还比较严重，群众对此反映强烈。中小学乱收费不仅加重了群众负担，影响了学校的声誉，而且不利于社会主义教育事业的健康发展。为了认真贯彻中共中央、国务院《关于坚决制止乱收费、乱罚款和各种摊派的决定》，坚决制止中小学乱收费现象，现将我委研究制定的《关于坚决制止中小学乱收费的规定》印发给你们，请结合本地区的实际情况，认真贯彻执行。
关于坚决制止中小学乱收费的规定
第一条 为了认真贯彻中共中央、国务院《关于坚决制止乱收费、乱罚款和各种摊派的决定》，纠正行业不正之风，坚决制止中小学乱收费现象，特制定本规定。
第二条 按照《中华人民共和国义务教育法》及国家有关规定，小学、初中阶段的学生免收学费，只收取杂费；非义务教育阶段的高级中等学校可收取杂费和学费。杂费、学费的范围、标准和收取办法，由省、自治区、直辖市教育、物价、财政部门根据当地群众经济收入水平研究制订方案，报人民政府批准后执行。
第三条 中小学校对于确因学生家长工作、生活方面的特殊情况，需接收户口不在本地的学生借读时，必须经当地教育行政部门审查批准，可适当收取借读费。借读办法及收费标准由省、自治区、直辖市教育、物价部门制订。
第四条 学生正常转学，应按有关规定办理转学手续，学校除按规定的项目和标准收取费用外，不得向学生额外收取其他费用。
第五条 中小学校不得举办全日制复读班，或接收毕业生插班复读，不得搞“计划外”招生，向学生收取高额费用。有条件的学校在不影响正常教学活动的前提下，举办非全日制的业余文化补习班，应报当地县级以上教育行政部门批准，纳入成人教育系列管理。收费标准和办法由当地县级以上教育、物价部门研究制订。
第六条 学校应严格控制代购项目。学生课本和练习本，可以由学校统一代购，但必须本着自愿原则办理。学生本人及家长可以自行购买的物品，学校不要代购。确需代购的，学校必须按规定价格收取代购费，不得向学生加收手续费。代购款应及时结算并公布帐目。
第七条 学校不得为其他部门、单位代收各种费用。如确与学生有关的项目，如人身保险等，经学校研究，征得学生家长同意后，报当地县级以上教育行政部门备案，学校可协助办理。
第八条 中小学校开展勤工俭学活动，不得向学生收钱、收物充当勤工俭学收入。
第九条 社会捐资助学和群众集资办学，是筹措中小学教育经费，改善办学条件的一条重要渠道。集资办学应贯彻自愿、量力和群众受益的原则，按地方人民政府的有关规定进行。中小学校不得自行向群众和社会硬性摊派费用，也不得向学生征收集资费。
第十条 民办教师报酬，应由当地人民政府统筹解决，不得按学生人头向学生摊派。
第十一条 中小学校在每学期开学前，应把本学期经批准的收费项目、标准张榜公布，并可由各地人民政府通过广播、电视、报纸等新闻媒介，向群众广为宣传，接受广大群众对中小学收费情况的监督。学生及其家长有权拒绝缴纳未经批准的乱收费项目，学校不得因学生家长拒缴不合理的费用而拒绝学生入学。
第十二条 各级教育行政部门应加强对中小学收费工作的管理，坚持勤俭办学，提高经费的使用效益。要设置举报电话、举报箱，要会同有关部门对中小学收费情况进行监督检查。
国家教委每学期将派人到各地专门抽查中小学收费情况，督促各地认真抓好此项工作。各省、自治区、直辖市教育行政部门应于每年10月底，书面向国家教委报告收费与使用的情况。
第十三条 违反本规定、巧立名目、向学生乱收费的学校，除退还学生全部乱收的款项外，还应追究经办人员和学校负责人的责任，并予严肃处理。
第十四条 各省、自治区、直辖市教育行政部门应会同有关部门，根据中共中央、国务院有关文件精神和本规定，结合本地具体情况，制订实施细则。
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中华人民共和国外商投资企业和外国企业所得税法（附英文）(废止)
中华人民共和国主席令（七届第45号）
《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过，现予公布，自1991年7月1日起施行。
中华人民共和国主席 杨尚昆
1991年4月9日
中华人民共和国外商投资企业和外国企业所得税法（附英文）
1991年4月9日第七届全国人民代表大会第四次会议通过
第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内，就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税，按应纳税的所得额计算，税率为30％；地方所得税，按应纳税的所得额计算，税率为3％。
第六条 国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备，产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按15％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按24％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按15％的税率征收企业所得税，具体办法由国务院规定。
第八条 对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税，但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征15％至30％的企业所得税。
本法施行后，需要变更前三款的免征、减征企业所得税的规定的，由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40％税款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项，应当向工商行政管理机关办理登记或者变更、注销登记，并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税，按年计算，分季预缴。季度终了后十五日内预缴；年度终了后五个月内汇算清缴，多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。各项会计记录必须完整准确，有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳20％的所得税。
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
对下列所得，免征、减征所得税：
（一）外国投资者从外商投资企业取得的利润，免征所得税；
（二）国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税；
（三）外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税；
（四）为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费，经国务院税务主管部门批准，可以减按10％的税率征收所得税，其中技术先进或者条件优惠的，可以免征所得税。
除本条规定以外，对于利润、利息、租金、特许权使用费和其他所得，需要给予所得税减征、免征的优惠待遇的，由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。
税务机关派出人员进行检查时，应当出示证件，并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的，应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的，或者扣缴义务人未按规定期限解缴税款的，税务机关除限期缴纳外，从滞纳税款之日起，按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务，不扣或者少扣应扣税款的，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的，由税务机关责令限期缴纳，可以处以五千元以下的罚款；逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的，或者未按本法规定的期限缴纳税款，经税务机关催缴，在规定的期限内仍不缴纳的，由税务机关追缴其应缴纳税款，并处以应补税款五倍以下的罚款；情节严重的，依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的，可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业，依照本法规定，其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的，在批准的经营期限内，依照本法施行前法律和国务院有关规定执行；没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)
Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over the tax withheld within the
prescribed time limit, the tax authorities shall, in addition to setting a
new time limit for tax payment, impose a surcharge for overdue payment,
equal to 0.2 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
registration or submission of documents, they shall impose a fine of ten
thousand yuan or less on the taxpayer or withholding agent which again
fails to meet the time limit for going through registration or making a
change in registration with the tax authorities, or for submitting income
tax return, final accounting statements or withholding income tax return
to the tax authorities. Where the circumstances are serious, the legal
representative and the person directly responsible shall be investigated
for criminal responsibility by applying mutatis mutandis the provisions of
Article 121 of the Criminal Law.
Article 24
Where the withholding agent fails to fulfil its obligation to withhold tax
as provided in this Law, and does not withhold or withholds an amount less
than that should have been withheld, the tax authorities shall set a time
limit for the payment of the amount of tax that should have been withheld,
and may impose a fine up to but not exceeding one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or less on the withholding
agent. If the circumstances are serious, the legal representative and the
person directly responsible shall be investigated for criminal
responsibility by applying mutatis mutandis the provisions of Article 121
of the Criminal Law.
Article 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.
淮南市城市公共交通站亭建设管理暂行规定
关于印发淮南市城市公共交通站亭建设管理暂行规定的通知
凤台县、各区人民政府，市政府各部门，各直属机构：
经市政府同意，现将《淮南市城市公共交通站亭建设管理暂行规定》印发给你们，请遵照执行。
二0一0年十二月七日
淮南市城市公共交通站亭建设管理暂行规定
第一条 为了规范城市公共交通站亭（以下简称公交站亭）建设管理，为乘客提供周到、舒适的候车环境，根据《淮南市公用事业特许经营条例》等有关规定，结合本市实际，制定本规定。
第二条 本规定所称公交站亭是指城市公共交通的首末站、中途站和出租汽车停车候客或上下站点以及与其配套建设的站杆、站牌等设施。
第三条 市交通运输行政主管部门是本市公交站亭建设管理的行政主管部门，其所属的道路运输管理机构负责日常行政管理和监督检查工作。
规划、建设、工商、民政、城市管理行政执法、公安机关交通管理等有关行政部门按照各自职责，负责相关监督管理工作。
第四条 公交站亭的设置及建设标准应当符合城市规划要求。
公交站亭的位置设置，由市道路运输管理机构会同建设、公安机关交通管理部门根据国家有关技术规范要求，按照交通流量实际，从方便乘客安全乘坐和转乘出发制定方案，并按程序报批。
第五条 公交站亭应当由政府投资建设，也可以由公交站亭建设及经营维护单位（以下简称投资方）建设经营。
经市政府投资主管部门批准建设的公交站亭，免收基础设施配套费。其他国家规定不能免收的规费，按照规定的下限收取。
第六条 投资方申请建设的，应当通过招标、拍卖等公平竞争方式确定；通过招标、拍卖等方式不能确定的，可以采取招募、协议或者招商引资等方式确定。
投资方应当符合《淮南市公用事业特许经营条例》规定的条件。
第七条 通过招募方式确定的，按照下列程序进行：
（一）市道路运输管理机构向社会公告拟建设经营具体项目的内容、范围、期限、投资金额、市场准入条件等，向符合条件的法人发出邀请书；
（二）根据邀请书的回复，市道路运输管理机构组织评审委员会进行资格审查和集体评议，并就有关事宜进行谈判；
（三）将拟授予建设经营权的单位在新闻媒体上进行公示；
（四）公示期满无异议，或者有异议经调查理由不成立的，市道路运输管理机构与招募对象签订经营维护合同，并收取使用押金。
第八条 通过协议和招商引资等方式确定的，按规定程序报批，由市道路运输管理机构与其签订经营维护合同。
第九条 经营维护合同应当载明下列内容：
（一）经营的内容、范围及有效期限；
（二）产品和服务的质量标准；
（三）资产的管理、处分和监管制度；
（四）双方的权利、责任和义务；
（五）履约担保；
（六）价格或者收费的确定方法、标准和调整程序；
（七）经营权的终止和变更及档案移交；
（八）监督机制；
（九）违约责任；
（十）其他应当载明的内容。
第十条 政府投资建设的，应当通过招标、拍卖、招募方式确定公交站亭媒体经营权。
投资方建设的，依据合同享有一定年限（最长不超过五年）的公交站亭媒体经营权。
使用公交站亭媒体经营权的，应当按照《淮南市城市户外广告位使用权出让暂行办法》（淮府秘〔2010〕101号）规定缴纳有偿使用费。
第十一条 禁止擅自转让公交站亭媒体经营权。确需转让的，转让人、受让人应当到市道路运输管理机构登记，签订转让合同，经批准后转让。
第十二条 因政府扩建、改建道路及市政施工等原因，投资方建设的公交站亭需要进行迁移、改造的，投资方应当配合，无偿迁移、改造。
投资方要求对已建公交站亭进行更新改造的，应当向市道路运输管理机构提出申请，经批准后方可实施。
第十三条 公交站亭名称由市道路运输管理机构依法确定。公交设施和车辆行驶路线图中的各站点名称应与市道路运输管理机构确定的公交站亭名称相一致。
第十四条 公交站亭名称的冠名应当符合《安徽省地名管理办法》有关规定，并尊重历史延续，可采用公交站亭周边一定距离范围内具有一定影响、方位地域指示性强且长期存在的企事业单位、大型公共设施、旅游景点、所在地片区、社区等名称为公交站亭进行冠名。
第十五条 申请公交站亭名称冠名或者更名的，应当经市道路运输管理机构审核批准，并经市地名管理部门同意后，按下列程序办理审批手续：
（一）申请冠名或者更名的单位提出申请。冠名申请应当注明申请冠名的公交站亭、冠名名称、申请单位地址及申请单位与申请冠名站点间的位置示意图；
（二）市道路运输管理机构对冠名或者更名申请进行审核。通过实地勘察，确认冠名条件；同一公交站亭出现两家或者两家以上申请冠名单位，通过实地勘察，依据省市地名管理相关规定确定冠名单位；各方均符合条件的，可采用冠名权竞标方式确定冠名单位；
（三）签署冠名协议。
第十六条 公交站亭冠名期限为五年。冠名期满后，可根据申请续签冠名协议，未续签冠名协议的，按期取消冠名。
第十七条 任何单位和个人不得擅自涂改和自行更换公交站亭名称。
第十八条 公交站亭应保持整洁、完好，站牌所示内容准确无误，灯箱设施应保证夜间亮化。
第十九条 公交站亭附有广告的，其设置的内容、规格、材质、时间等应当符合工商、市容行政主管部门的规定，其广告画面应当在该设施建成完工后一周内安装；不能及时发布广告的，应当安装公益性广告。广告画面应当无破损、褪色、模糊、卷皱现象。
第二十条 任何单位和个人不得擅自设置和变动公交站亭。违反规定的由城市管理行政执法部门依法予以查处。
第二十一条 本规定实施前依法签订的公交站亭经营合同可以延续，投资方应当与市道路运输管理机构重新签订经营维护合同。
第二十二条 凤台县参照本规定执行。
第二十三条 本规定自公布之日起施行。
