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国家税务总局关于下发2006年出口退税率文库(20060615B版)的通知

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国家税务总局关于下发2006年出口退税率文库(20060615B版)的通知

国家税务总局


国家税务总局关于下发2006年出口退税率文库(20060615B版)的通知
国税函[2006]674号



各省、自治区、直辖市和计划单列市国家税务局:
  根据《财政部 国家税务总局关于调整和完善消费税政策的通知》(财税〔2006〕33号)、《财政部 国家税务总局关于暂停汽油、石脑油出口退税的通知》(财税〔2006〕42号)、《国家税务总局关于含金产品出口退税有关问题的通知》(国税函〔2006〕481号)、《财政部 海关总署 国家税务总局关于调整钻石及上海钻石交易所有关税收政策的通知》(财税〔2006〕65号)、《商务部 海关总署 质检总局公告2006年第30号》的有关规定,以及各地反映的出口退税率文库在执行中存在的问题,总局对2006年出口商品退税率文库进行了调整。现将有关事项通知如下:
  一、调整后的2006年出口商品退税率文库放置在总局进出口税司通讯服务器“程序发布/出口退税网络管理系统/退税率文库”目录下,版本号为CMCODE_20060615B,请各地注意接收。
  出口退税申报系统(包括外贸企业申报系统、生产企业申报系统)的税率库升级程序放置在“中国出口退税咨询网”(www.taxrefund.com.cn)上,各出口企业可以自行下载、安装。
  二、对出口货物退税率文库执行过程中存在的问题,各地应及时向总局(进出口税司)报告。严禁不经总局允许,擅自改变出口货物退税率。







国家税务总局
二○○六年七月十一日



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江苏省城市建设用地管理和房屋拆迁安置试行办法

江苏省人大常委会


江苏省城市建设用地管理和房屋拆迁安置试行办法
江苏省人大常委会



(1982年10月9日江苏省第五届人民代表大会常务委员会第十六次会议原则批准)

目 录

第一章 总 则
第二章 拆迁户居住用房的安置
第三章 拆迁房屋的补偿
第四章 调解和奖惩
第五章 附 则

第一章 总 则
第一条 为了按照城市规划的要求逐步建设和改造城市,合理开发利用土地,改善城市人民的居住条件,妥善处理城市建设中的拆迁房屋问题,根据国家有关法规并结合我省情况,制定本办法。
第二条 城市范围内的国有土地,包括街道、庭院、各种建筑地基、河、沟、湖、塘、公园、绿地、山林、海滨、滩地和其它一切空地,任何单位或者个人只有按照规定的范围、规模、用途的使用权,不得任意侵占、转让、出租、买卖、变相买卖或者变更用途。
第三条 经批准在城市国有土地上建设的项目,由建设单位向市(县)人民政府城市规划主管机关申请办理划拨用地手续。如有地面建筑物和构造物,得向城市主管房屋拆迁机关申请办理地面建筑物、构造物(以下简称房屋)的拆迁事宜。未经批准,任何单位或者个人不得擅自开挖、
填土、吹填和破坏现有地形地貌,不得擅自乱拆乱建房屋。
第四条 城市房屋拆迁建设安置工作由市、县(区)人民政府城市房屋拆迁建设的主管机关(以下简称主管机关)统一组织、管理,妥善安置被拆迁单位或者拆迁户。主管机关、建设单位、被拆迁单位的上级部门、被拆迁居民的工作单位、街道办事处、公安派出所等,均有责任积极配
合,做好宣传解释和动员搬迁工作,被拆迁单位或者被拆迁居民在按照本办法规定得到补偿、安置后,必须服从国家建设需要,按期搬迁、让地。
禁止建设单位与被拆迁单位或者拆迁户私自洽谈条件和私拆房屋。
第五条 在城市国有土地上的建设项目,必须向主管机关交纳开发、配套、拆迁安置费。在城市规划范围内征用土地建设的项目,除按照《国家建设征用土地条例》和有关规定承担各项征地费用外,还必须交纳开发、配套费。开发、配套、拆迁安置费按照占地面积计算。各城市应当根
据当地具体情况,按照建设项目的性质、用地位置和占地面积,制定分类、分级收费标准,制定收交、使用和管理开发、配套、拆迁安置费的章程。开发、配套、拆迁安置费由主管机关统筹安排,用于合理开发、利用城市土地,统一安置拆迁户住房和建设相应的市政公用配套设施。
第六条 除住宅建设和必要的市政工程、生活配套设施外,其它新建、扩建工程项目,原则上应不拆迁或者尽量少拆迁城市居民区住宅房屋。城市居民住宅建设,要鼓励拆迁改造棚户区和人口密集、居住条件较差的地段。严禁“见缝插针”违背城市规划的要求建房,严格控制征用城市
郊区蔬菜地建房。要从城市规划的全局着眼,逐步创造条件改造旧城市。

第二章 拆迁户居住用房的安置
第七条 拆除城市居民住宅,在建设单位交纳开发、配套、拆迁安置费之后,拆迁户的住房由主管机关统一组织安置。

拆迁户的住房也可以由以下几种渠道解决:
1.由建设单位提供住房,可以酌情减收建设单位一部分开发、配套、拆迁安置费。
2.由拆迁户所在单位优先安排拆迁户住房,相应减收该单位建设住宅需交纳的开发、配套、拆迁安置费。
3.有条件的也可以由拆迁户移地自拆自建。移地重建时,必须按照规划部门核定的地点、用地面积和建筑要求建房。由主管机关按照被拆迁房屋面积,适当补偿其拆迁建筑费用。
第八条 主管机关应当有计划地按照城市规划要求和居民住宅建筑标准,建设相应的房屋用以统一安置拆迁户。安置标准应当按照拆迁户原有居住面积和家庭人口状况,参照当地居民住宅分配标准,合理确定。
对原住房过宽的拆迁户,在给以适当照顾之后,其安置居住面积也可以比原住房有所降低。
拆迁户的原居住面积,以合法建筑的居住面积为准;拆迁户的家庭人口,以主管机关发出拆迁房屋通知时的正式常住户口为准,临时非正常迁入的人口,不予安置。
第九条 由主管机关统一组织安置的住房,拆迁户可以采取租用形式,按照当地规定交纳房租;也可以向主管机关申请购买,取得私房产权。原居住私有房屋的拆迁户,可以优先获准购买。房屋价格按照当地规定。
拆迁户取得私房产权后,应当按照规定交纳房地产税。
第十条 安置拆迁户的住房尽可能一次解决。如因特殊原因需要作临时性安置时,主管机关应当安排好过渡用房。如拆迁户投亲靠友,自行解决过渡房的,主管机关应予鼓励,并付给适当临时安家费。临时性安置的时间,一般不要超过一年。
第十一条 对被拆迁居民的户口迁移,粮食、副食品和燃料等生活必需品的供应,以及子女转学、转托等问题,当地公安、粮食、商业、教育等部门应当及时办理。

第三章 拆迁房屋的补偿
第十二条 拆除城市居民私有房屋(包括院墙、水井等附着物,下同),主管机关应当付给房屋产权人房屋收购费,付费多少,由当地房管部门按照规定标准合理评定。在房屋产权人结清房地产税金并经房管部门注销产权后,收购费一次付给房屋产权人。本项私房如存有产权、债务纠
纷,应由房主自理。
如房屋产权人不愿作价处理,可在规定期限内自行拆除,由主管机关适当补偿拆除人工费。
第十三条 拆除公有居住房屋,在建设单位交纳开发、配套、拆迁安置费后,由主管机关统一安置拆迁户住房,建设单位对原房屋产权单位不另给补偿。
第十四条 拆除公有非居住用房(或者建筑物、构造物),按照以下办法之一予以处理:
1.由建设单位补偿被拆迁单位建筑物的迁建费,被拆迁单位是否另行筹建,可自行处理。
2.由建设单位提供相应的房屋给被拆迁单位。主管机关可以酌情减收建设单位一部分开发、配套、拆迁安置费。
3.拆除一般公有房屋,在建设单位交纳开发、配套、拆迁安置费后,可由主管机关统一筹建,按原建筑面积归还被拆迁单位。
4.拆除公共设施、营业用房和生产用房,应当事先与有关主管部门协商,妥善处理。
5.市政建设项目拆除公有非居住用房的补偿,由各城市根据当地情况自行规定。
第十五条 拆除违章建筑和临时性建筑不予补偿。
由于污染环境,造成公害,经当地人民政府批准限期拆迁的单位,不予补偿。
第十六条 被拆迁单位或者个人,不得超越本办法规定范围,提出额外要求或者附加条件;建设单位或者主管机关,也不得无原则地给予额外补偿。

第四章 调解和奖惩
第十七条 在执行本办法规定时,有关方面如发生争议,由市、县(区)主管机关调解仲裁;调解无效时,各方均有权向司法机关起诉。任何单位或个人未经人民法院裁决均无权强行拆除他人房屋。
第十八条 被拆迁单位或个人有权要求按本办法规定获得补偿和安置。
被拆迁单位或个人在按照本办法规定获得补偿和安置后,必须在规定期限内迁出(拆房)让地。对坚持不合理要求,逾期不搬者,由主管机关和其上级部门进行批评教育。对经教育无效,拒绝搬迁、蓄意刁难、无理取闹、严重影响工程建设者,公安机关要依法进行干预,直至传讯责令
限期搬迁;对其中极少数情节恶劣,造成严重后果的,必须依照司法程序予以惩处。
第十九条 被拆迁单位或者个人积极主动配合拆迁工作,以实际行动克服自己的困难支持国家建设的,当地主管机关和建设单位应当予以鼓励,或者在安置时给予一定优惠。
第二十条 政府工作人员、企事业单位工作人员等,借拆迁安置之机,弄虚作假,贪污受贿,私分住房,勒索财物,侵犯国家、集体、群众利益的,应当视其情节轻重,分别给以行政处分、经济或者法律制裁。
第二十一条 对于违法乱纪的行为,任何人均有权揭发、控告,主管机关和司法机关都应当受理,并及时处置。

第五章 附 则
第二十二条 拆除寺庙、教会房屋、文物古迹古建筑以及外侨房屋等,应当请当地政府核准,按照有关规定办理。
拆除范围内如有古树、名木、文物、古迹、宝藏等,必须事前报告有关主管部门妥善处理,不得擅自毁坏或者据为己有。

第二十三条 本办法不适用于私人建房。私人建房和私人房屋原地翻建,按照当地有关规定办理。
第二十四条 本办法适用于本省县城以上的城市。各地可以按照本办法规定制定实施细则,具体规定各项收费标准和各类房屋的拆迁补偿、安置标准,报省人民政府备案。
第二十五条 本办法自颁布之日起试行。



1982年10月9日

LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT COM-MODITY INSPECTION ——附加英文版

The Standing Committee of the National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT COM-MODITY INSPECTION

(Adopted at the Sixth Meeting of the Standing Committee of the
Seventh National People's Congress on February 21, 1989, promulgated by
Order No. 14 of the President of the People's Republic of China on
February 21, 1989, and effective as of August 1, 1989)

Contents
Chapter I General Provisions
Chapter II Inspection of Import Commodities
Chapter III Inspection of Export Commodities
Chapter IV Supervision and Administration
Chapter V Legal Responsibility
Chapter VI Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is enacted with a view to strengthening the inspection of import
and export commodities, ensuring the quality of import and export
commodities, protecting the lawful rights and interests of the parties
involved in foreign trade, and promoting the smooth development of China's
economic and trade relations with foreign countries.
Article 2
The State Council shall establish an Administration for Import and Export
Commodity Inspection (hereinafter referred to as the State Administration
for Commodity Inspection), which shall be in charge of the inspection of
import and export commodities throughout the country. The local import and
export commodity inspection authorities (hereinafter referred to as the
commodity inspection authorities) set up by the State Administration for
Commodity Inspection shall be responsible for the inspection of import and
export commodities within areas under their jurisdiction.
Article 3
The commodity inspection authorities and other inspection organizations
designated by the State Administration for Commodity Inspection and the
commodity inspection authorities shall, in accordance with the law,
perform the inspection of import and export commodities.
Article 4
The State Administration for Commodity Inspection shall, in the light of
the needs in the development of foreign trade, make, adjust and publish a
List of Import and Export Commodities Subject to Inspection by the
Commodity Inspection Authorities (hereinafter referred to as the List of
Commodities).
Article 5
Import and export commodities which are included in the List of
Commodities and import and export commodities subject to inspection by the
commodity inspection authorities under other laws or administrative rules
and regulations must be inspected by the commodity inspection authorities
or inspection organizations designated by the State Administration for
Commodity Inspection or the commodity inspection authorities. No
permission shall be granted for the sale or use of import commodities
specified in the preceding paragraph until they have undergone inspection;
and no permission shall be granted for the export of export commodities
specified in the preceding paragraph until they have been found to be up
to standard through inspection.
Import and export commodities specified in the first paragraph of this
Article may be exempted from inspection upon the examination and approval
of an application from the consignee or consignor by the State
Administration for Commodity Inspection.
Article 6
Inspection on import and export commodities performed by the commodity
inspection authorities shall cover quality, specifications, quantity,
weight, packing and the requirements for safety and hygiene.
Import and export commodities governed by compulsory standards or other
inspection standards which must be complied with as provided for by laws
or administrative rules and regulations shall be inspected in accordance
with such inspection standards; in the absence of such stipulations,
import and export commodities shall be inspected in accordance with the
inspection standards agreed upon in the foreign trade contracts.
Article 7
Import and export commodities or items subject to inspection by other
inspection organizations under laws or administrative rules and
regulations shall be inspected in accordance with the provisions of
relevant laws or administrative rules and regulations.
Article 8
The State Administration for Commodity Inspection and the commodity
inspection authorities shall collect information on the inspection of
import and export commodities and make it available to the relevant
circles.

Chapter II Inspection of Import Commodities
Article 9
For import commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignee must
register them with the commodity inspection authorities located at the
port of discharge or the station of arrival. Import commodities which are
included in the List of Commodities shall be checked and released by the
Customs upon presentation of the seal of the commodity inspection
authorities affixed to the Customs declaration.
Article 10
For import commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignee shall
apply to the same authorities for inspection in places and within the time
limit specified by them. The commodity inspection authorities shall
accomplish the procedures for inspection and issue an inspection
certificate within the period of validity of claims prescribed in a
foreign trade contract.
Article 11
If import commodities other than those which are subject to inspection by
the commodity inspection authorities in accordance with this Law are found
to be not up to the quality standard, damaged or short on weight or
quantity, the consignee shall apply to the commodity inspection
authorities for inspection and the issuance of an inspection certificate
if such a certificate is necessary for claiming compensation.
Article 12
For important import commodities and a complete set of equipment in large
size, the consignee shall, in accordance with the terms agreed upon in a
foreign trade contract, conduct initial inspection or initial supervision
over manufacturing or loading in the exporting country before shipment,
while the relevant competent departments shall strengthen their
supervision. The commodity inspection authorities may, when necessary,
dispatch inspection personnel to take part in such inspection and
supervision.

Chapter III Inspection of Export Commodities
Article 13
For export commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignor shall
apply to the same authorities for inspection in the places and within the
time limit specified by them. The commodity inspection authorities shall
accomplish the procedures for inspection and issue a certificate without
delaying the prescribed time for shipment. Export commodities which are
included in the List of Commodities shall be checked and released by the
Customs upon presentation of the inspection certificate or the paper for
release issued by the commodity inspection authorities or the seal of the
same authorities affixed to the Customs declaration.
Article 14
Export commodities which have been inspected and passed by the commodity
inspection authorities and for which an inspection certificate or a paper
for release has been issued by the same authorities shall be declared for
export and shipped out of the country within the time limit specified by
the same authorities. Failing to meet the time limit shall entail
reapplication for inspection.
Article 15
An enterprise manufacturing packagings for dangerous export goods must
apply to the commodity inspection authorities for a test of the
performance of such packagings. An enterprise producing dangerous export
goods must apply to the same authorities for a test of the use of
packagings. No permission shall be granted for the export of dangerous
goods kept in packagings which have not passed a test.
Article 16
For vessel holds or containers used for carrying perishable foods, the
carrier or the organization using the containers shall apply for
inspection before loading. No permission shall be granted for loading and
shipment until the relevant conditions are passed by the inspectors.

Chapter IV Supervision and Administration
Article 17
The commodity inspection authorities may make a random inspection of
import and export commodities beyond those subject to inspection by the
commodity inspection authorities in accordance with this Law. No
permission shall be granted for the export of export commodities found to
be substandard in a random inspection.
Article 18
The commodity inspection authorities may, when necessary, assign
inspection personnel to manufacturers of export commodities which are
included in the List of Commodities to take part in supervision over the
quality inspection of export commodities before they leave the factory.
Article 19
The commodity inspection authorities may undertake the quality
certification of import and export commodities on the basis of agreements
signed between the State Administration for Commodity Inspection and the
foreign bodies concerned or upon entrustment by the foreign bodies
concerned. They may permit the use of quality certification marks on
import and export commodities which have been given quality certification.
Article 20
The State Administration for Commodity Inspection and the commodity
inspection authorities shall, on the basis of the requirements in their
inspection, entrust competent inspection organizations at home and abroad
with the inspection of import and export commodities after examining their
qualifications.
Article 21
The State Administration for Commodity Inspection and the Commodity
inspection authorities shall exercise supervision over the import and
export commodity inspection conducted by the inspection organizations
designated or approved by them and may make a random inspection of the
commodities which have been inspected by such organization.
Article 22
The State shall, when necessary, institute a quality licence system for
important import and export commodities and their manufacturers. The
specific measures thereof shall be drawn up by the State Administration
for Commodity Inspection in conjunction with the relevant competent
departments under the State Council.
Article 23
The commodity inspection authorities may, when necessary, place commodity
inspection marks or sealings on import and export commodities proved to be
up to standard through inspection.
Article 24
In case an applicant for the inspection of import and export commodities
disagrees with the results of inspection presented by the commodity
inspection authorities, he may apply for reinspection to the same
authorities, to those at the next higher level or to the State
Administration for Commodity Inspection. The conclusion on reinspection
shall be made by the commodity inspection authorities or the State
Administration for Commodity Inspection which has accepted the application
for reinspection.
Article 25
The commodity inspection authorities, the inspection organizations
designated by them and other inspection organizations approved by the
State Administration for Commodity Inspection may handle the business of
superintending and surveying import and export commodities as entrusted by
parties involved in foreign trade or by foreign inspection bodies.
The scope of business of superintending and surveying import and export
commodities shall cover: inspection of the quality, quantity, weight and
packing of import and export commodities; inspection of cargoes with
respect to general or particular average; inspection of container cargoes;
damage survey of import cargoes; inspection of technical conditions for
the shipment of exports; measurement of dead tonnage; certification of the
origin or value of exports and other superintending and surveying
services.

Chapter V Legal Responsibility
Article 26
Anyone who, in violation of the relevant provisions of this Law, purposely
markets or uses import commodities which are included in the List of
Commodities or subject to inspection by the commodity inspection
authorities in accordance with other laws or administrative rules and
regulations without having such commodities inspected, or purposely
exports export commodities which are included in the List of Commodities
or subject to inspection by the commodity inspection authorities in
accordance with other laws or administrative rules and regulations without
having such commodities inspected and proved up to standard shall be fined
by the commodity inspection authorities. If the circumstances are serious
and cause heavy economic losses, the criminal responsibility of the
personnel directly responsible shall be investigated by applying mutatis
mutandis the provisions of Article 187 of the Criminal Law.
Anyone who, in violation of the provisions of Article 17 of this Law,
purposely exports export commodities which have been found substandard
during a random inspection by the commodity inspection authorities, shall
be punished in accordance with the provisions of the preceding paragraph.
Article 27
If the falsifying or remaking of the certificates or documents, seals or
stamps, marks, sealings or quality certification marks for commodity
inspection constitutes a crime, the criminal responsibility of the
personnel directly responsible shall be investigated by applying mutatis
mutandis the provisions of Article 167 of the Criminal Law; if the
circumstances are minor, the offender shall be fined by the commodity
inspection authorities.
Article 28
If a party refuses to accept the punishment decision of the commodity
inspection authorities, he may, within 30 days of receiving the notice on
the punishment, apply for reconsideration to the same authorities which
have made the punishment decision, to those at the next higher level or to
the State Administration for Commodity Inspection. If the party refuses
to accept the decision on the reconsideration, he may, within 30 days of
receiving the notice on the reconsideration decision, bring a suit nor
complies with the punishment decision within the prescribed time limit,
the commodity inspection authorities which have made the punishment
decision shall apply to a court of law for compulsory execution.
Article 29
Any functionary of the State Administration for Commodity Inspection or of
the commodity inspection authorities or any of the inspection personnel of
the inspection organizations designated by the State Administration for
Commodity Inspection and the commodity inspection authorities who abuses
his power, commits irregularities for the benefit of his relatives or
friends, falsifies inspection results or fails to conduct inspection and
issue a certificate within the time limit through dereliction shall,
depending on the seriousness of the circumstances, be given administrative
sanction, or his criminal responsibility shall be investigated according
to law.

Chapter VI Supplementary Provisions
Article 30
The commodity inspection authorities and other inspection organizations
shall collect fees according to relevant provisions for carrying out
inspection or performing superintending and surveying services in
accordance with the provisions of this Law. The procedures for collecting
fees shall be drawn up by the State Administration for Commodity
Inspection in conjunction with the competent departments under the State
Council.
Article 31
Rules for the implementation of this Law shall be formulated by the State
Administration for Commodity Inspection and shall come into force after
being submitted to and approved by the State Council.
Article 32
This Law shall come into force as of August 1, 1989. The Regulations of
the People's Republic of China on the Inspection of Import and Export
Commodities promulgated by the State Council on January 28, 1984 shall be
invalidated as of the same date.



Important Notice:
This English document is coming from "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.