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财政部、国家税务总局关于对福利企业、学校办企业征收流转税问题的通知(1998年)

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财政部、国家税务总局关于对福利企业、学校办企业征收流转税问题的通知(1998年)

财政部 国家税务总局


财政部、国家税务总局关于对福利企业、学校办企业征收流转税问题的ㄖ?
财税[1998]32号

1998-03-04财政部 国家税务总局

各省、自治区、直辖市、计划单列市财政厅(局),国家税务局,地方税务局:
  经国务院批准,现对民政部门、街道、乡镇举办的社会福利生产企业(以下简称福利企业)和学校办企业征收流转税问题通知如下:
  1.财政部、国家税务总局《关于福利企业、学校办企业征税问题的通知》[财税字(94)003号]规定对福利、学校办企业征收流转税的有关政策暂继续执行到1998年底。具体政策和操作办法仍按国家税务总局《关于民政福利企业征收流转税问题的通知》(国税发[1994]155号)和《关于学校办企业征收流转税问题的通知》(国税发[1994]156号)的有关规定执行。
  2.各地税务机关和企业主管部门要继续对福利企业和学校办企业进行清理,凡不符合规定标准的福利企业和挂靠学校管理的假校办企业,一律不得享受有关税收优惠政策。
  3.停止执行县以上民政部门对本辖区的福利企业按其年免税总额的10%提取生产发展基金的政策。



财政部 国家税务总局

一九九八年三月四日


国家计委印发《关于中外合资、合作经营企业产品以产顶进办法》的通知(附英文)

国家计委


国家计委印发《关于中外合资、合作经营企业产品以产顶进办法》的通知(附英文)

1987年10月19日,国家计委

通知
根据《国务院关于鼓励外商投资的规定》,我委拟定的《关于中外合资、合作经营企业产品以产顶进办法》,已经国务院批准,现印发给你们,请参照执行。

附:关于中外合资、合作经营企业产品以产顶进办法
第一条 根据《国务院关于鼓励外商投资的规定》,为鼓励外商投资兴办先进技术企业,帮助企业解决外汇收支平衡,特制定本办法。
第二条 本办法适用于能够提供国内需要的先进技术,从事新产品开发实行产品升级换代的生产型中外合资经营、合作经营企业(以下简称合资、合作企业)。
第三条 符合下列各项条件的,可申请以产顶进:
一、确属国内需要的技术先进的技术型的合资、合作企业的产品,投产初期,在实现国产化进程中,外汇平衡出现暂时困难的;
二、上述企业生产的产品属于目前和今后几年中央、地方和部门需要进口的;
三、申请以产顶进的产品规格、性能、交货期和技术服务,培训应符合国内用户的需要,产品必须经过国家级产品质量检测中心鉴定,确认达到同类进口商品的质量标准,原则上价格不高于当时的国际市场价格。
第四条 凡要求以产顶进的企业,在申报项目建议书的同时,提出以产顶进的申请。在报送项目可行性研究报告时,必须明确合资、合作企业产品的内外销比例,以及国产化的进度,并对以产顶进的可行性(包括分年顶替进口的产品数量和外汇金额)进行充分论证或评估。
第五条 按分级管理原则、合资、合作企业产品申请以产顶进、分别由中央、地方(部门)两级审批。中央审批的限额以上项目需要以产顶进的,由国家计委审批;地方和部门审批的限额以下项目需要以产顶进的,由地方计委和部门自行审批。
第六条 由国家计委审批的限额以上项目的以产顶进:
一、凡已列入国家批准的中长期中央进口计划的商品,除去对外已签长期贸易协议和必须安排进口的以外,还有可能供以产顶进的,在审批可行性研究报告时,可预批中央进口计划期内的以产顶进。
二、没有列入中长期中央进口计划的商品,原则上不预批的以产顶进。但在年度中央进口计划中有这类商品进口且能以产顶进时,企业可向国家计委提出申请,批准后,由经贸部办理只在当年有效的以产顶进手续。
三、没有列入中长期和年度中央进口计划的商品,如当年地方有进口,企业可向地方计委提出申请,经批准后,由地方经贸部门办理以产顶进手续。
第七条 由地方、部门审批的限额以下项目的以产顶进:
一、凡已列入本省、自治区、直辖市的中长期和年度进口计划内可供以产顶进的商品,可由省、自治区、直辖市计委参照中央的审批办法,预批和办理本地区进口计划期内的以产顶进。
二、没有列入本地区中长期或年度计划,但本地区或其他地区有进口的,可实行跨地区的以产顶进。企业可向进口这一商品的省、自治区、直辖市计委申报,经批准后,由该省、自治区、直辖市经贸部门办理以产顶进手续。
三、部门用自有外汇进口的商品,企业可直接向该部门申请,经同意后,办理以产顶进手续。
第八条 上述中央和地方计委(或部门)审批同意以产顶进的产品,属于在中长期进口计划内预批的,必须根据当年的进口计划情况,在年度中进一步核定落实。
凡经批准实行以产顶进的产品,国内用户在同等条件下,必须优先选用。
各级进口管理部门和进口审查部门,对合资、合作企业已能生产并符合以产顶进条件的产品,应指导鼓励国内用户优先采购。
第九条 经批准的以产顶进产品,国内用户采购时,应按双方商定的条件,经国家外汇管理部门批准,向合资、合作企业支持全部或部分外汇。
第十条 机电产品的以产顶进,由国家经委制定并公布顶进目录和以产顶进管理办法,指导国内用户优先采购目录内的产品。
凡生产目录内产品的合资、合作企业可以参加中国机电设备招标中心(或经国家经委批准的招标公司)组织的进口机电设备招标,中标的企业,由该中心出具证明,实现以产顶进。
第十一条 合资、合作企业生产以产顶进产品所需进口的料、件、按《对外经济贸易部关于外商投资企业申领出口许可证的实施办法》第四条规定办理进口手续;上述产品供应给国内用户时,按海关总署《中华人民共和国海关对外商投资企业履行产品出口合同所需进口料、件管理办法》第五条规定办理。
第十二条 经批准其产品实行以产顶进合资、合作企业,必须做到:
一、严格执行合同中规定的出口比例和国产化进程的要求:
二、必须努力使产品的技术性能和质量保持先进水平;
三、按合同规定的数量、时间交货,因交货时间、交货数量和产品质量等问题造成用户经济损失者,要承担相应的经济责任。
四、为用户提供优质服务。
第十三条 合资、合作企业的产品一俟批准以产顶进后,不能再重复将这部分产品纳入国产物资分配计划。
第十四条 本办法由国家计委负责解释。
第十五条 本办法自公布之日起实行。

附:“七五”计划期间中央进口计划内可以实行以产顶进的商品目录
1.钢材
2.生铁
3.木材
4.铜
5.铝
6.锌
7.橡胶
8.化肥
9.木浆
10.腈纶
11.锦纶
12.人造丝

Measures for the Substitution of Importation by Products Manu-factured by Chinese-Foreign Equity Joint Ventures and Chinese-ForeignCooperative Joint Ventures

(Promulgated by the State Plan Commission on October 31, 1987)

Whole document
Measures for the Substitution of Importation by Products Manufactured by
Chinese-Foreign Equity Joint Ventures and Chinese-Foreign Cooperative
Joint Ventures
(Promulgated by the State Plan Commission on October 31, 1987)
Article 1
These measures are specially formulated pursuant to the "Provisions of
the State Council for the Encouragement of Foreign Investment" in order to
encourage foreign businessmen to invest in and establish technologically
advanced enterprises, and assist enterprises with foreign investment to
achieve a balance of foreign exchange receipts and payments.
Article 2
These measures are applicable to the productive Chinese-foreign equity
joint ventures and cooperative joint ventures (hereinafter "joint venture"
and "cooperative venture") which are capable of providing the advanced
technology needed by the country and involve in developing new products
and upgrading the existing products.
Article 3
Applications for import substitution treatment may be made if the
following conditions are met:
1. Temporary difficulties in balancing foreign exchange in the initial
period of operation are encountered in respect of the product made by a
joint venture or cooperative venture which has advanced technology needed
by the country and which is in the process of localizing source;
2. The products produced by the above mentioned enterprises are need
to be imported at present and will be needed to be imported in the next
few years by central and local authorities and relevant departments; and
3. The specification, performance, term of delivery and the conditions
of technical service and training of those products applied for import
substitution should meet the requirements of domestic customers, and the
products must be confirmed to reach the same quality standard as import
products of the same kind after being tested by a State-level product
quality examination center, and in principle, the prices are not higher
than current prices in international market.
Article 4
All enterprises which intending to ask for import substitution shall
request import substitution in the project proposal submitted for
examination and approval. In the feasibility study report submitted for
examination and approval, the proportion of the products for export and
domestic-sales, and the degree for increasing the indigenous components
and parts of the products shall be clearly specified. The feasibility of
import substitution (including the quantity of import products and the
amounts of foreign exchange involved on a yearly basis) shall also be
fully demonstrated or assessed.
Article 5
In accordance with the principle of administrative separation, the
application for import substitution of products of joint ventures and
cooperative ventures should be examined and approved either by the central
authorities or by local authorities (or departments). As for the project
within the examination and approval limits of the central authorities,
the application for import substitution shall be examined and approved by
the State Planning Commission. As for the project within the examination
and approval limits of the local authorities or departments the
application for import substitution shall be examined and approved by the
local planning commission or departments themselves.
Article 6
Import substitution for the projects within the examination and
approval limits of the central authorities shall be examined and approved
by the State Planning Commission:
1. In the case of products listed in the Central medium or long-term
import plan, except for those products for which foreign long-term trade
agreements have already been signed and those products for which imports
must be arranged, import substitution may be approved in advance for the
period covered by the central import plan at the time the feasibility
study report is examined and approved.
2. In principle, advance approval shall not be given for import
substitution of products which are not listed in the Central medium or
long-term import plan. However, if such products are listed in the Central
annual import plan and import substitution is possible, the enterprises
may apply to the State Planing Commission for import substitution. After
approval is granted the formalities for import substitution shall be
handled by the Ministry of Foreign Economic Relations and Trade and shall
be valid for that given year only.
3. As for the products not listed in the central medium and long-term
or annual import plan, the enterprises may, where importation of the
products is to be made locally in the given year, apply to local planning
commission. After the approval is granted, the formalities for import
substitution shall be handled by the local departments of foreign economic
relations and trade.
Article 7
Import substitution for projects within the examination and approval
limits of local authorities should be examined and approved by the local
authorities and departments:
1. In the case that the products are listed in the medium and
long-term or annual import plan of provinces, autonomous regions and
municipalities directly under the Central Government and suitable for
import substitution, the planning commission of the provinces, autonomous
regions and municipalities directly under the Central Government can
approve import substitution in advance for the period covered by the local
import plan; reference shall be made to central examination and approval
measures.
2. In the case that the products are not listed in the medium and
long-term or annual import plan of one region, but such products is to be
imported into that-region or other regions, import substitution may be
conducted transregionally. The enterprises may apply directly to the
planning commission of provinces and autonomous regions and municipalities
directly under the Central Government which is importing the products.
After approval is granted, the import substitution formalities shall be
handled by the local departments of foreign economic relations and trade
of such province, autonomous region or municipality directly under the
Central Government.
3. In the case that the products imported by the departments using
their own foreign exchange, the enterprises may apply directly to such
department for import substitution. If such department consents, it shall
handle the import substitution formalities.
Article 8
The above mentioned products of import substitution which have been
approved by the State or local planning commission (or department) in
advance for the period covered by the medium and long-term plan, must be
further checked and ratified each year, in accordance with the situation
of such import plan in such year.
Under the same conditions, domestic users shall select and use the
products approved for import substitution in reference to imports.
All levels of import administration and import examination and
approval authorities shall provide guidance to domestic users and
encourage them to buy the products produced by joint ventures and
cooperative ventures which conform to the conditions of import
substitution, in reference to imports.
Article 9
Domestic users shall pay the foreign exchange to joint ventures and
cooperative ventures totally or partially when they buy products approved
for import substitution according to the conditions agreed by both parties
upon permission by the foreign exchange central authorities.
Article 10
The State Economic Commission shall draw up and promulgate a list of
mechanical and electric products of import substitution and relevant
administrative measures, and provide the guidance to the domestic users to
buy the products on the list, in reference to imports.
Joint ventures and cooperative ventures that produce the products on
such list, may enter bids in tenders organized by the China Machine and
Electrical Equipment Tendering Center (or other tendering companies
approved by the State Economic Commission). If an enterprise wins the
render, it may carry out the import substitution on the basis of the
certificate issued by the Center.
Article 11
The import procedures of the materials and parts which must be
imported by the joint ventures and cooperative ventures to produce the
import substitution products shall be handled according to the Article 4
of "Implementation Measures of the Ministry of Foreign Economic Relations
and Trade Concerning the Application for Import and Export Licenses by
Enterprises with Foreign Investment". When the products mentioned above
are supplied to domestic users, it shall be handled according to the
Article 5 of the" Measures of the Customs Authority of the People's
Republic of China for the Control of Materials and Parts Required to be
Imported for the Performance of Product Export Contracts by Enterprises
with Foreign Investment".
Article 12
The joint ventures and cooperative ventures whose products have been
approved for import substitution shall:
1. strictly carry out the contract requirements regarding the
proportion of export sales and the process of raising the indigenous
components and parts of the products,
2. strive maintain the technical performance and quality of the
products at the world advanced levels; and
3. deliver the products according to the quantity and the time
required in the contract. The enterprises which cause economic losses to
users because of problems in the amount or quality of products or the
delivery time, etc., shall bear corresponding economic responsibility.
4. provide the best service to users.
Article 13
Once the products of joint ventures and cooperative ventures being
approved for import substitution, such products shall not be included in
the allocation plan of the materials produced in domestic.
Article 14
The State Planning Commission shall be responsible for interpreting
these Measures.
Article 15
These Measures shall enter into force on the date of promulgation.



吉林省实施《中华人民共和国工会法》若干规定

吉林省吉林市人大常委会


吉林省实施《中华人民共和国工会法》若干规定


(2002年9月27日吉林省第九届人民代表大会常务委员岬谌位嵋橥ü? 2002年9月27日吉林省人民代表大会常务委员会公告第94号公布)



第一条 为了充分发挥各级工会在社会主义现代化建设中的重要作用,根据《中华人民共和国工会法》和有关法律,结合本省实际,制定本规定。

第二条 本规定适用于本省行政区域内的所有企业、事业单位和机关。

第三条 维护职工合法权益是工会的基本职责。

工会通过平等协商、集体合同制度和职工代表大会制度等形式,维护职工的民主权利、劳动权益和其他合法权益。

第四条 各级工会在维护职工合法权益的同时,正确处理国家、集体和个人三者关系,维护社会稳定。

第五条 凡符合《中华人民共和国工会法》组建工会规定的企业、事业单位和机关,应当依法建立工会。

乡(镇)、城市街道应当建立基层工会的联合会。职工较多的村、城市社区可以建立基层工会委员会。

第六条 上级工会可以派员帮助、指导未建立工会的企业、事业单位的职工组建工会,企业、事业单位应当予以支持,提供必要的条件。

第七条 基层工会组织所在的企业、事业单位和机关没有被终止或者撤销时,任何组织和个人不得擅自将依法建立的工会组织及其工作机构撤销、合并或者归属其他工作部门。

第八条 企业、事业单位和机关,女职工在十人以上的,建立女职工委员会;女职工在十人以下的,可以在工会委员会中设女职工委员。

第九条 职工二百人以上的企业、事业单位的工会,可以设专职工会主席。工会专职工作人员的人数由工会与企业、事业单位协商确定。

企业工会主席的职级与所在企业同级副职相同。

第十条 职工代表大会是国有企业和集体企业实行民主管理的基本形式。工会应当组织职工通过职工代表大会等民主管理形式,行使民主管理和民主监督权利。

前款规定以外的其他企业和事业单位的工会委员会,可以通过职工(代表)大会、工会会员(代表)大会、协商对话会等形式,支持、组织职工对本单位事务参与民主管理。

第十一条 国有独资公司和国有控股公司的董事会和监事会应当有适当比例的职工代表参加。董事会和监事会中的职工代表,通过职工代表大会民主选举产生。

第十二条 法律、法规规定应当提交职工大会或者职工代表大会审议、通过、决定的事项,企业、事业单位应当依法办理;未经职工大会或者职工代表大会通过的有关决定无效。

第十三条 工会对企业、事业单位侵犯职工合法权益的问题有权进行调查,有关单位应当予以协助,如实说明情况,提供有关材料,不得隐瞒事实真相、设置障碍、阻挠或者拒绝调查。

第十四条 工会代表职工与企业依法就企业内部工资分配制度、工资分配形式、工资标准等事项进行平等协商。在协商一致的基础上签订工资协议。

第十五条 工会依法组织职工参加本单位安全生产工作的民主管理和民主监督,维护职工在安全生产方面的合法权益。

工会发现企业的劳动条件、安全卫生设施和劳动保护用品的配备不符合国家规定标准,有权提出意见。对工会提出的意见,企业或者有关部门应当认真处理。

第十六条 对职工因工伤亡事故和其他严重危害职工健康问题的调查处理,必须有工会参加。有关部门应当在批复结案前征得工会的同意并由工会签署意见。

工伤职工本人或者亲属因故不能提出工伤待遇申请的,本企业工会或者上级工会可以代表工伤职工提出申请。

第十七条 根据政府委托,工会与有关部门共同做好劳动模范和先进生产(工作)者的评选、表彰、培养和管理工作。各级工会组织应当关心劳动模范和先进生产(工作)者的工作、学习和生活情况,帮助他们解决遇到的困难,维护他们的合法权益。

第十八条 各级人民政府应当与同级工会建立联系制度,通报政府及有关部门的重要工作部署和与工会工作有关的行政措施,研究解决工会反映的职工的意见和要求。

第十九条 县级以上总工会可以通过法律服务和法律援助工作,为所属工会和职工提供法律帮助。

第二十条 各级人民政府劳动和社会保障行政部门应当会同同级工会和企业方面代表,建立劳动关系三方协商机制,共同研究解决劳动关系方面的重大问题,促进劳动关系的和谐稳定。

第二十一条 凡建立工会组织的企业、事业单位和机关,应当按照上月份全部职工工资总额的2%向工会拨交当月工会经费,划入工会在当地银行单独设立的帐户。全部职工工资总额的组成按照国家统计局的统一规定执行。

上级工会有权对下级工会所在的企业、事业单位、机关拨交工会经费和工资总额的情况进行检查,有关单位应当予以支持。

第二十二条 由财政拨款的机关、事业单位的工会经费列入同级财政年度预算;应当上缴部分,可以由财政部门向机关、事业单位工会的上级工会直接划拨。

第二十三条 企业、事业单位和机关根据财力每年给本单位工会必要的经费补助。

第二十四条 企业、事业单位无正当理由拖延或者拒不拨交工会经费,基层工会或者上级工会可以向当地人民法院申请支付令,并按照欠缴金额同期贷款利率计算,加收滞纳金。

第二十五条 企业、事业单位和机关应当为本单位工会提供必需的办公用房、活动场所及设施,并负责设施的维修和承担水、电、供暖等费用。

各级地方工会在职人员的住房公积金、基本医疗保险、住房补贴等费用,除按照规定应当由个人负担的部分外,其余部分仍由同级财政负担及原开支渠道解决。

各级地方工会离休、退休人员的待遇,与国家机关离休、退休人员同等对待。其按照规定应当由财政负担的离休、退休经费、取暖费和基本医疗保险等,列入同级财政预算。

第二十六条 工会的财产、经费和国家拨给工会使用的不动产,以及工会兴办的企业、事业单位的财产,任何组织和个人不得侵占、挪用和任意调拨。

工会组织合并的,其经费、财产归合并后的工会所有;工会组织撤销或者解散的,其经费、财产由上级工会处置。

第二十七条 侵犯工会组织或者工会工作人员合法权益,有下列行为之一的,由县以上人民政府及有关部门责令改正;造成经济损失的,应当承担赔偿责任;情节严重构成犯罪的,依法追究刑事责任:

(一)阻挠、限制职工依法组织、参加工会或者阻挠上级工会派员帮助和指导企业职工组建工会的;

(二)擅自将依法建立的工会组织及其机构撤销、合并或者归属其他工作部门的;

(三)妨碍工会参加对职工因工伤亡事故及其他侵犯职工合法权益问题的调查处理的;

(四)对依法行使职权的工会工作人员进行打击报复的;

(五)侵占、挪用工会财产、经费,擅自改变工会所属的企业、事业单位隶属关系的;

(六)妨碍工会组织职工通过职工代表大会和其他形式依法行使民主权利的;

(七)无正当理由拒绝与工会进行平等协商的;

(八)其他侵犯工会组织或者工会工作人员合法权益的。

第二十八条 本规定自2002年11月1日起施行。

1994年7月31日吉林省第八届人民代表大会常务委员会第十一次会议通过的《吉林省实施〈中华人民共和国工会法〉办法》同时废止。