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重庆市森林建设促进条例

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重庆市森林建设促进条例

重庆市人大常委会


重庆市森林建设促进条例

重庆市人民代表大会常务委员会公告〔2010〕第24号


《重庆市森林建设促进条例》已于2010年7月23日经重庆市第三届人民代表大会常务委员会第十八次会议通过,现予公布,自2010年10月1日起施行。



重庆市人民代表大会常务委员会

2010年7月23日

重庆市森林建设促进条例

第一章 总则



第一条 为了促进森林建设,发展现代林业,改善生态环境,增强经济社会持续发展能力,根据《中华人民共和国森林法》、国务院《城市绿化条例》等法律、行政法规的规定,结合本市实际,制定本条例。

第二条 本市行政区域内的森林建设和管护活动适用本条例。

第三条 森林建设包括农村、城市、通道、水系森林建设以及苗木基地和三峡库区生态屏障建设。

第四条 森林建设应当坚持统一规划、分步实施,政府引导、公众参与的方针,坚持生态效益与经济效益相结合,适地适树,造管并重,崇尚自然,保护现有植被的原则。

第五条 森林建设的总体目标是全市森林覆盖率不低于百分之四十五,城市建成区绿化覆盖率不低于百分之三十九。

第六条 市、区县(自治县)人民政府统一组织领导本行政区域内的森林建设管护工作,并实行年度目标考核和任期目标责任制。

乡镇人民政府和街道办事处应当统筹协调和组织实施本行政区域内的森林建设管护工作。

第七条 市、区县(自治县)人民政府林业行政主管部门具体负责森林建设综合协调管护工作。

发展和改革、园林、财政、规划、国土、农业、交通、水利、移民等行政主管部门和铁路部门应当按照各自职责,做好相关森林建设和管护工作。

第八条 任何单位和个人都应当爱护树竹花草,珍惜和保护森林建设成果,对毁林、毁绿的行为有权制止和检举。

第九条 鼓励和倡导绿色生活,发展低碳、绿色经济,弘扬生态文化,建设生态文明。

第十条 在森林建设中做出显著成绩的单位和个人,由市或者区县(自治县)人民政府给予表彰、奖励。



第二章 规划与建设



第十一条 森林建设规划分为市森林建设总体规划、区县(自治县)森林建设规划和专项规划。

第十二条 市森林建设总体规划由市发展和改革、林业行政主管部门编制,报市人民政府批准。

区县(自治县)森林建设规划由区县(自治县)发展和改革、林业行政主管部门编制,报同级人民政府批准,送市发展和改革、林业行政主管部门备案。

森林建设专项规划由相关行政主管部门编制,报同级人民政府备案。

第十三条 编制森林建设规划应当征求有关部门、专家和公众意见。

第十四条 经批准的森林建设规划不得擅自修改。确需修改的,应当报原批准机关审批。

第十五条 森林建设规划应当纳入国民经济和社会发展规划,并与土地利用总体规划、城乡总体规划、环境保护规划相衔接。

第十六条 市、区县(自治县)人民政府应当按照森林建设规划划定绿化控制线,保障森林建设用地,依法保护耕地。

城市森林建设规划应当根据当地特点,合理设置公园绿地、生产绿地、防护绿地、附属绿地和其他绿地,并满足防灾避险需要。

第十七条 森林建设应当按照有关技术规范进行。提倡营造混交林,使用多品种树竹花草,突出生物多样性;优先选用抗逆性强的树种和乡土树种;保留原生植被,防止水土流失。

禁止擅自移植、砍伐、转让古树名木。

第十八条 市林业主管部门应当会同有关主管部门按照造林技术规范制定森林建设技术标准。国家技术规程未涉及的造林项目,应当制定地方标准。

第十九条 国有土地上的森林建设用地在建设项目用地范围内安排。

集体土地上的森林建设用地应充分利用荒山、荒地、低质低效林地、二十五度以上坡耕地、农田隙地和村旁、宅旁、水旁、路旁空地。

区县(自治县)人民政府可以将城区周边森林建设和通道森林建设所占用的集体土地依法征收,作为国有林地使用。涉及基本农田的,按照国家有关规定执行。

第二十条 农村森林建设应当坚持生态效益与经济效益相结合,突出现代林业发展和农民增收;重点开展经济林、生态林建设,绿色村镇、绿色庭院建设和低效林改造。

第二十一条 积极推进集体林权制度改革,由本集体经济组织的农户通过家庭承包的方式,依法取得林地承包经营权和林木所有权。

鼓励和引导林木所有权和林地经营权合理流转,实现规模经营。

第二十二条 扩大林业对外开放,鼓励和支持国内外单位和个人投资森林建设。

第二十三条 城市森林建设包括城市组团隔离森林带、道路绿化、城市公园、单位绿地、居民生活区绿化及城市生态林建设。

第二十四条 城市森林建设应当以植物造景为主,体现民族风格和地方特色,满足生态、景观、休闲、文化等功能,充分应用节水、节地、节材等技术。

第二十五条 通道森林建设应当利用公路、铁路两侧的空地建设绿化带,注重安全,兼顾整体美观、协调。

第二十六条 高速公路封闭网内通道森林建设由相应的业主单位负责,封闭网外通道森林建设由所在地区县(自治县)人民政府负责。

其他通道森林建设由所在地区县(自治县)人民政府负责。

第二十七条 城市、通道森林建设项目的设计,应当由具有相应资质的设计单位承担。

政府投资的城市、通道森林建设项目,应当依法通过招标投标选择具有相应资质的营造林施工单位承担。

第二十八条 水系森林建设范围主要包括长江、嘉陵江、乌江重庆境内两岸;流域面积一千平方公里以上或者穿越绕区县(自治县)城区的江河两岸;主城区水源水库、后备水源水库和其它区县(自治县)城区水源水库库周。

第二十九条 水系森林建设应当因害设防,以营造防护林为主,兼顾经济林建设,通过小流域治理、水资源保护利用、划定封闭保护区等综合措施,增加和保护生态植被。

第三十条 苗圃基地建设应当以推进全市种苗基地化、林木良种化、质量标准化、种苗产业化为基础,保障森林建设种苗需求,建设苗木花卉产业。

第三十一条 苗木基地建设应当坚持政府引导、业主实施、市场运作的原则。市、区县(自治县)人民政府可以对速丰林、生态林种苗培育给予适当补贴。

第三十二条 三峡库区生态屏障实施范围为三峡库区长江干流、支流一百七十五米库岸线至第一层山脊线和永川区长江干流岸线至第一层山脊线。

第三十三条 三峡库区生态屏障建设应当坚持试点示范、稳步推进和宜绿尽绿的原则,库岸线至海拔六百米或者水平推进二千米区域建设库岸生态防护林,海拔六百米以上区域建设山脊生态防护林,注重生态、经济、社会、景观综合效益。



第三章 保护与管理



第三十四条 森林、林木、林地的所有者和经营者的合法权益受法律保护,任何单位和个人不得侵害。

第三十五条 森林建设应当坚持建设与管护并重。

国有土地上的森林,由建设单位或者产权单位管护;集体土地上的森林,由收益者承担管护责任。

第三十六条 市、区县(自治县)、乡镇人民政府应当组织有关部门和单位,建立森林管护组织或者配备管护人员,落实森林管护措施,建立森林管护责任制。

林业、园林、水利、交通等部门以及乡镇人民政府、街道办事处应当按照职责做好森林管护工作。

第三十七条 森林、风景区的经营者应当负责区域内的森林防火、森林病虫害防治和森林管护。

第三十八条 林业主管部门应当加强对林区、风景区、自然保护区、旅游景点的森林防火、森林病虫害防治和森林管护工作的指导、检查和监督。

第三十九条 各级人民政府应当有计划地发展薪炭林,推行改燃、改灶节材技术。

第四十条 因勘察设计、架设线路、铺设管道、修渠筑路等工程建设需要修剪、移植、砍伐林木的,按照有关规定办理。

第四十一条 铁路、公路、江河、渠道、水库、湖泊的生态林,应当保持林种结构稳定和景观稳定。修枝、整形应当按有关技术规定进行,树种更替和林木更新应当经有关主管部门依法审批。

第四十二条 任何单位和个人不得擅自占用林地、绿地。确需占用的,须经有关主管机关同意,依法办理有关占地手续,按有关规定给予补偿,并对树木实行保护性移植。

第四十三条 在林地、绿地内取土、采石、开挖、堆积需要毁坏植被的,应当经有关主管部门批准,并由毁坏单位或个人负责恢复,或者交纳相应的植被恢复费或绿化费,由相关主管部门组织恢复。



第四章 扶持与保障



第四十四条 市、区县(自治县)人民政府应当建立财政支持森林建设的投入机制,多渠道筹集资金,保障森林建设和管护。

第四十五条 国家实施的重点生态项目建设资金应当纳入森林建设资金统筹管理、使用。

第四十六条 鼓励和支持金融机构开展森林建设贷款和林权抵押贷款。

第四十七条 鼓励和支持保险机构开展森林火灾和林业有害生物防治保险,逐步扩大保险品种和范围。

第四十八条 企事业单位从事林木种植、苗木生产、树种培育免征企业所得税,增值税地方留成部分全额返还。

第四十九条 鼓励和引导建立以木竹及林产品交易为主体的林业要素市场,为林业产权交易、木竹及林产品交易提供服务。

第五十条 鼓励和扶持建立林业社会化服务体系,培育木竹检量、采伐作业设计、森林资源资产评估、林产品质量认证等林业社会中介组织,帮助林农发展生产。

第五十一条 建立公益林和商品林分类经营制度。

公益林实行森林生态效益补偿,补偿资金由各级人民政府共同分担。森林生态效益补偿资金筹集和补偿的具体办法,由市人民政府制定。

商品林实行自主经营、自主管护。

第五十二条 商品林业主可以自主编制森林经营方案,按照依法确定的年度采伐量,实行自主采伐。

第五十三条 各级人民政府和科技、林业、园林等主管部门,应当加强林业、园林科技工作,充分发挥高校、科研院所的科技和人才优势,加强林业、园林科技攻关和应用研究,增强自主创新能力。推广林业、园林先进适用技术,提高科技成果转化率和贡献率。



第五章 法律责任



第五十四条 盗伐、滥伐、毁坏林木、非法占用林地、毁坏绿地和擅自移植、砍伐、转让古树名木等行为依照相关法律法规予以处理。

第五十五条 国家机关工作人员违反本条例规定滥用职权、玩忽职守、徇私舞弊、索贿受贿,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分;造成损失的,依法承担赔偿责任。

第五十六条 违反本条例规定,骗取、套取、挤占、挪用、贪污森林建设资金的,依法对单位和直接责任人进行处理。

第五十七条 违反本条例的规定,有下列行为之一的,由所在单位或者上一级主管部门给予行政处分;构成犯罪的,依法追究刑事责任:

(一)对责任区内盗伐滥伐林木、破坏绿地、破坏草场事件制止不力的;

(二)责任区内发生森林火灾和病虫害,组织扑救不及时造成重大损失的;

(三)在规划设计、种苗供应、组织施工、检查验收中弄虚作假、徇私舞弊的。

第五十八条 违反本条例的规定,规划设计单位不按照技术规程进行规划设计的,相关主管部门应当责令改正并要求赔偿经济损失;施工单位不按技术规程进行绿化造成损失的,相关主管部门应当责令限期补植或者要求其赔偿经济损失。



第六章 附则



第五十九条 本条例所称古树是指树龄在一百年及其以上的树木;名木是指国内外稀有的以及具有历史价值、纪念意义和重要科研价值的树木。

第六十条 本条例自2010年10月1日起施行。

《重庆市人民代表大会常务委员会公报》



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中华人民共和国消费税暂行条例实施细则(附英文)

财政部


中华人民共和国消费税暂行条例实施细则(附英文)

1993年12月25日,财政部

细则
第一条 根据《中华人民共和国消费税暂行条例》(以下简称条例)第十八条的规定制定本细则。
第二条 条例第一条所说的“单位”,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所说的“个人”,是指个体经营者及其他个人。
条例第一条所说的“在中华人民共和国境内”,是指生产、委托加工和进口属于应当征收消费税的消费品(以下简称“应税消费品”)的起运地或所在地在境内。
第三条 条例所附《消费税税目税率(税额)表》中所列应税消费品的具体征税范围,依照本细则所附《消费税征收范围注释》执行。
每大箱(五万支,下同)销售价格(不包括应向购货方收取的增值税税款,下同)在780元(含)以上的,按照甲类卷烟税率征税;每大箱销售价格在780元以下的,按乙类卷烟税率征税。
第四条 条例第三条所说的“纳税人兼营不同税率的应税消费品”,是指纳税人生产销售两种税率以上的应税消费品。
第五条 条例第四条所说的“纳税人生产的、于销售时纳税”的应税消费品,是指有偿转让应税消费品的所有权,即以从受让方取得货币、货物、劳务或其他经济利益为条件转让的应税消费品。
第六条 条例第四条所说的“纳税人自产自用的应税消费品,用于连续生产应税消费品的”,是指作为生产最终应税消费品的直接材料、并构成最终产品实体的应税消费品。
“用于其他方面的”,是指纳税人用于生产非应税消费品和在建工程,管理部门,非生产机构,提供劳务,以及用于馈赠、赞助、集资、广告、样品、职工福利、奖励等方面的应税消费品。
第七条 条例第四条所说的“委托加工的应税消费品”,是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。对于由受托方提供原材料生产的应税消费品,或者受托方先将原材料卖给委托方,然后再接受加工的应税消费品,以及由受托方以委托方名义购进原材料生产的应税消费品,不论纳税人在财务上是否作销售处理,都不得作为委托加工应税消费品,而应当按照销售自制应税消费品缴纳消费税。
委托加工的应税消费品直接出售的,不再征收消费税。
第八条 消费税纳税义务发生时间,根据条例第四条的规定,分列如下:
一、纳税人销售的应税消费品,其纳税义务的发生时间为:
1.纳税人采取赊销和分期收款结算方式的,其纳税义务的发生时间,为销售合同规定的收款日期的当天。
2.纳税人采取预收货款结算方式的,其纳税义务的发生时间,为发出应税消费品的当天。
3.纳税人采取托收承付和委托银行收款方式销售的应税消费品,其纳税义务的发生时间,为发出应税消费品并办妥托收手续的当天。
4.纳税人采取其他结算方式的,其纳税义务的发生时间,为收讫销售款或者取得索取销售款的凭据的当天。
二、纳税人自产自用的应税消费品,其纳税义务的发生时间,为移送使用的当天。
三、纳税人委托加工的应税消费品,其纳税义务的发生时间,为纳税人提货的当天。
四、纳税人进口的应税消费品,其纳税义务的发生时间,为报关进口的当天。
第九条 条例第五条所说的“销售数量”是指应税消费品的数量。具体为:
一、销售应税消费品的,为应税消费品的销售数量。
二、自产自用应税消费品的,为应税消费品的移送使用数量。
三、委托加工应税消费品的,为纳税人收回的应税消费品数量。
四、进口的应税消费品,为海关核定的应税消费品进口征税数量。
第十条 实行从量定额办法计算应纳税额的应税消费品,计量单位的换算标准如下:

一、啤酒 1吨=988升
二、黄酒 1吨=962升
三、汽油 1吨=1388升
四、柴油 1吨=1176升
第十一条 根据条例第五条的规定,纳税人销售的应税消费品,以外汇结算销售额的,其销售额的人民币折合率可以选择结算的当天或者当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采取何种折合率,确定后一年内不得变更。
第十二条 条例第六条所说的“销售额”,不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的,在计算消费税时,应当换算为不含增值税税款的销售额。其换算公式为:
应税消费品的销售额=含增值税的销售额÷(1+增值税税率或征收率)
第十三条 实行从价定率办法计算应纳税额的应税消费品连同包装销售的,无论包装是否单独计价,也不论在会计上如何核算,均应并入应税消费品的销售额中征收消费税。如果包装物不作价随同产品销售,而是收取押金,此项押金则不应并入应税消费品的销售额中征税。但对因逾期收回的包装物不再退还的和已收取一年以上的押金,应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。
对既作价随同应税消费品销售,又另外收取押金的包装物的押金,凡纳税人在规定的期限内不予退还的,均应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。

第十四条 条例第六条所说的“价外费用”,是指价外收取的基金、集资费、返还利润、补贴、违约金(延期付款利息)和手续费、包装费、储备费、优质费、运输装卸费、代收款项、代垫款项以及其他各种性质的价外收费。但下列款项不包括在内:
一、承运部门的运费发票开具给购货方的。
二、纳税人将该项发票转交给购货方的。
其他价外费用,无论是否属于纳税人的收入,均应并入销售额计算征税。
第十五条 条例第七条、第八条所说的“同类消费品的销售价格”,是指纳税人或代收代缴义务人当月销售的同类消费品的销售价格,如果当月同类消费品各期销售价格高低不同,应按销售数量加权平均计算。但销售的应税消费品有下列情况之一的,不得列入加权平均计算:
一、销售价格明显偏低又无正当理由的。
二、无销售价格的。
如果当月无销售或者当月未完结,应按照同类消费品上月或最近月份的销售价格计算纳税。
第十六条 条例第七条所说的“成本”,是指应税消费品的产品生产成本。
第十七条 条例第七条所说的“利润”,是指根据应税消费品的全国平均成本利润率计算的利润。应税消费品全国平均成本利润率由国家税务总局确定。
第十八条 条例第八条所说的“材料成本”,是指委托方所提供加工材料的实际成本。
委托加工应税消费品的纳税人,必须在委托加工合同上如实注明(或以其它方式提供)材料成本,凡未提供材料成本的,受托方所在地主管税务机关有权核定其材料成本。
第十九条 条例第八条所说的“加工费”,是指受托方加工应税消费品向委托方所收取的全部费用(包括代垫辅助材料的实际成本)。
第二十条 条例第九条所说的“关税完税价格”,是指海关核定的关税计税价格。
第二十一条 根据条例第十条的规定,应税消费品计税价格的核定权限规定如下:
一、甲类卷烟和粮食白酒的计税价格由国家税务总局核定。
二、其他应税消费品的计税价格由国家税务总局所属税务分局核定。
三、进口的应税消费品的计税价格由海关核定。
第二十二条 条例第十一条所说的“国务院另有规定的”是指国家限制出口的应税消费品。
第二十三条 出口的应税消费品办理退税后,发生退关,或者国外退货进口时予以免税的,报关出口者必须及时向其所在地主管税务机关申报补缴已退的消费税税款。
纳税人直接出口的应税消费品办理免税后,发生退关或国外退货,进口时已予以免税的,经所在地主管税务机关批准,可暂不办理补税,待其转为国内销售时,再向其主管税务机关申报补缴消费税。
第二十四条 纳税人销售的应税消费品,如因质量等原因由购买者退回时,经所在地主管税务机关审核批准后,可退还已征收的消费税税款。
第二十五条 根据条例第十三条的规定,纳税人到外县(市)销售或委托外县(市)代销自产应税消费品的,于应税消费品销售后,回纳税人核算地或所在地缴纳消费税。
纳税人的总机构与分支机构不在同一县(市)的,应在生产应税消费品的分支机构所在地缴纳消费税。但经国家税务总局及所属税务分局批准,纳税人分支机构应纳消费税税款也可由总机构汇总向总机构所在地主管税务机关缴纳。
第二十六条 本细则由财政部解释,或者由国家税务总局解释。
第二十七条 本细则自条例公布施行之日起实施。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with stipulations
of Article 18 of "Provisional Regulations of the People's Republic of
China on Consumption Tax" (hereinafter referred to as "the Regulations").
Article 2
"Units" mentioned in Article 1 of the Regulations refer to
State-owned enterprises, collectively-owned enterprises, privately owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" mentioned in Article 1 of the Regulations refer to
individual business operators and other individuals.
"Within the territory of the People's Republic of China" mentioned in
Article 1 of the Regulations refers to the fact that places of despatch or
the locations of the consumer goods produced, contract processed and
imported which shall be chargeable to Consumption Tax (hereinafter
referred to as "taxable consumer goods") are in the territory.
Article 3
Specific scope of taxation for taxable consumer goods stated in the
attached
to the Regulations shall be determined in accordance with Notes for Scope of Taxation of Consumption Taxes> attached to these
Detailed Rules.
Selling price (excluding Value Added Tax to be collected from the
purchaser, the same definition below) of each big box (fifty thousand
sticks, the same definition below) is 780 yuan or more, tax shall be
chargeable in accordance with the tax rate of Grade A cigarettes; selling
price of each big box is less than 780 yuan, tax shall be chargeable in
accordance with the tax of Grade B cigarettes.
Article 4
"Taxpayers dealing in taxable consumer goods with different tax
rates" mentioned to in Article 3 of the Regulations refer to taxpayers
producing and selling taxable consumer goods with more than two applicable
tax rates.
Article 5
For taxable consumer goods which are "produced by the taxpayer and
shall be subject to tax upon sales" mentioned in Article 4 of the
Regulations refer to the transfer of the proprietary rights of taxable
consumer goods with compensation, that is, transfer of taxable consumer
goods on the condition of receiving cash, goods, services or other
economic benefits from the transferee.
Article 6
"Self-produced taxable consumer goods for the taxpayer's own use in
the continuous production of taxable consumer goods" mentioned in Article
4 of the Regulations refer to taxable consumer goods which are used as
direct materials for the production of final taxable consumer goods and
which constitute a substance form of the final product.
"For other use" refers to the use of taxable consumer goods by
taxpayers for the production of non-taxable consumer goods; for
construction in process, administrative departments and non- production
institutions and provision of services; and taxable consumer goods used as
donations, sponsor, fund-raising, advertising, samples, staff welfare,
awards, etc.
Article 7
"Taxable consumer goods sub-contracted for processing" mentioned in
Article 4 of the Regulations refer to processed taxable consumer goods for
which the principal provides raw materials and major materials and for
which the contractor only receives processing fees and supplying part of
auxiliary materials for processing. Taxable consumer goods produced with
raw materials provided by the contractor, processed by the contractor with
raw materials firstly sold to the contractor by the principal, and
produced by the contractor with raw materials bought under the name of the
principal shall not be regarded as taxable consumer goods contracted for
processing but shall be regarded as sales of self- produced taxable
consumer goods subject to Consumption Tax regardless of whether or not
taxpayers treat them as sales in their accounts.
Consumption Tax shall not be levied on taxable consumer goods
contracted for processing which are for direct sale.
Article 8
In accordance with provisions of Article 4 of the Regulations, the
time when the liability to pay Consumption Tax arises is as follows:
1. For taxpayers selling taxable consumer goods, the time when the
liability to pay tax arises is:
a. For taxpayers adopting the settlement methods of selling on credit
and receipt by instalments, the time when the liability to pay tax arises
shall be the day of collection as stipulated in the sales contract.
b. For taxpayers adopting the settlement method of receipt in
advance, the time when the liability to pay tax arises is the day on which
the taxable consumer goods are delivered.
c. For taxpayers adopting the method of entrusted for collection or
entrusted with the banks for collection, the time when the liability to
pay tax on the sale of taxable consumer goods arises is the day when the
taxable consumer goods are delivered and the procedure for entrusted
collection are completed.
d. For taxpayers adopting other methods of settlement, the time when
the liability to pay tax arise is the day when they have received the
sales payment or the evidence to obtain the sales payment.
2. For taxpayers using self-producing taxable consumer goods, the time
when the liability to pay tax arises is the day of transfer for use.
3. For taxable consumer goods contracted for processing by taxpayers,
the time when the liability to pay tax arises is the day of receiving the
goods by the taxpayer.
4. For taxable consumer goods imported by taxpayers, the time when the
liability to pay tax arises is the day of import customs declaration.
Article 9
"Sales volume" mentioned in Article 5 of the Regulations refers to
volume of taxable consumer goods which is further specified as follows:
1. For the sale of taxable consumer goods, it is the sales volume of
the taxable consumer goods.
2. For own usage of self-producing taxable consumer goods, it is the
volume of the taxable consumer goods transferred for use.
3. For taxable consumer goods contracted for processing, it is the
volume of taxable consumer goods collected back by the taxpayers.
4. For imported taxable consumer goods, it is the tax assessable
volume for import of taxable consumer goods certified by the customs
office.
Article 10
For taxable consumer goods Whose tax payable shall be calculated
according to the amount on volume method, the conversion standard of the
measurement units shall be as follows:
1. Beer 1ton = 988 litres
2. Yellow wine 1ton = 962 litres
3. Gasoline 1ton = 1388 litres
4. Diesel oil 1ton = 1176 litres
Article 11
Pursuant to the stipulations of Article 5 of the Regulations, for
taxable consumer goods sold by taxpayers where the sales amounts are
settled in foreign currencies, the Renminbi conversion rate for the sales
amount to be selected can be the State official foreign exchange rate (the
mid-rate in principle) quoted on the day of settlement or the first day of
that month. Taxpayers shall determine in advance the conversion rate to be
adopted, once determined, no change is allowed within one year.
Article 12
"Sales amount" mentioned in Article 6 of the Regulations does not
include Value-added Tax that shall be collected from the purchasers. If
the amount of Value-added Tax has not been deducted from the sales amount
of the taxable consumer goods, or if the price and the amount of
Value-added Tax are jointly collected because the special invoice of
Value-added Tax shall not be issued by the taxpayers, it shall be
converted into sales amount excluding the amount of Value-added Tax for
computing the Consumption Tax. The conversion formula is:
Sales amount of Sales amount including VAT
taxable consumer goods = ----------------------------
(1 + VAT rate or levy rate)
Article 13
If taxable consumer goods with the tax payable computed under the
rate on value method are sold together with the packaging, the packaging
shall be included in the sales amount of the taxable consumer goods for
the levy of Consumption Tax regardless of whether or not the packaging is
priced individually and regardless of how it is computed in the accounts.
If packaging is sold along with products without being priced but with a
deposit obtained, such deposit item shall not be included in the sales
amount of taxable consumer goods for tax levy. However, deposits which are
not refunded because the packaging is not returned within a time limit or
are received for more than one year shall be included in the sales amount
of taxable consumer goods and be subject to Consumption Tax according to
the applicable Consumption Tax rate.
In cases where the packaging has been priced when sold along with
taxable consumer goods and deposits have been received in addition, the
amount shall be included in the sales amount of the taxable consumer goods
and be subject to Consumption Tax according to the applicable Consumption
Tax rate if the packaging not returned by taxpayers within a designated
time limit.
Article 14
"Other charges" mentioned in Article 6 of the Regulations refer to
other funds, fund raising charges, profits returned, subsidies, damages on
breach of contract (interest on deferred payment), handling charges,
packaging fees, contingency charges, quality charges, freight and loading
and unloading charges, commission received, commissioned payments and
charges of any other nature which are in addition to the price charged.
But the following amounts shall not be included:
1. A freight invoice of transportation organizations is issued to the
purchasers.
2. The same invoice that is forwarded by the taxpayer to the
purchasers.
All other charges, regardless of whether or not they are income of
the taxpayer, shall be included in the sales amount in computing the tax
payable.
Article 15
"The selling price of similar consumer goods" mentioned in Article 7
and Article 8 of the Regulations refers to the selling price of similar
consumer goods sold in that month by taxpayers or withholding agents. If
the selling prices of similar consumer goods vary in various periods
within that month, tax shall be computed according to the sales volume on
weighted average basis. However, the sales of taxable consumer goods shall
not be computed under weighted average in one of the following conditions:
1. The selling price is obviously low and with out proper
justification;
2. There is no selling price. If there is no sales or if sales has
not been completed in that month, tax shall be paid according to the
selling prices of similar consumer goods of last month or the most recent
month.
Article 16
"Cost" mentioned to in Article 7 of the Regulations refers to the
product production cost of taxable consumer goods.
Article 17
"Profit" mentioned in Article 7 of the Regulations refers to profit
computed according to national average cost-plus margin rate of taxable
consumer goods. National average cost-plus margin rate of taxable consumer
goods shall be determined by the State Administration of Taxation.
Article 18
"Cost of material" mentioned in Article 8 of the Regulations refers
to the actual cost of processing materials provided by contractor.
Taxpayers contracted taxable consumer goods for processing must
truthfully indicate the cost of material in the contract processing
contracts (or provided in other forms). In cases where no cost of
material is provide, the local competent tax authorities of the contractor
shall have the right to determine the cost of material.
Article 19
"Processing fee" mentioned in Article 8 of the Regulations refers to
all fees the contractor received from the principal for the processing of
taxable consumer goods (including the actual cost of auxiliary materials
paid under commissioned payments).
Article 20
"Customs dutiable value" mentioned in Article 9 of the Regulations
refers to the customs dutiable value determined by the customs office.
Article 21
In accordance with Article 10 of the Regulations, the power to
determine dutiable value of the taxable consumer goods is stipulated as
follows:
1. Dutiable value for Grade A cigarettes and white spirits made from
cereal shall be determined by the State Administration of Taxation.
2. Dutiable value for other taxable consumer goods shall be
determined by the local tax bureaus directly under the State
Administration of Taxation.
3. Dutiable value for imported taxable consumer goods shall be
determined by the customs office.
Article 22
"As otherwise determined by the State Council" mentioned in Article
11 of the Regulations refers to taxable consumer goods export of which is
restricted by the State.
Article 23
If rejection by customs occurs on exported taxable consumer goods
that has completed the tax refund or tax exemption is allowed for the
import of returned export goods from overseas, export customs declarer
shall report and pay back the amount of Consumption Tax refunded timely to
local competent tax authorities.
In cases where tax exemption for direct exported taxable consumer
goods has been completed by taxpayers, rejection by customs occurs and
exported goods are returned from overseas, and if tax exemption is granted
at the time of importation, the taxpayers may defer to pay back the tax
upon approval by the local competent tax authorities and pay back
Consumption Tax to the local competent tax authorities when the goods are
transferred for domestic sale in the territory.
Article 24
If taxable consumer goods sold by taxpayers are returned by
purchasers because of quality and other reasons, the amount of Consumption
Tax paid may be refunded upon approval by local competent tax authorities.
Article 25
Pursuant to the provisions of Article 13 of the Regulations, if
taxpayers sell in other county (or city) or appoint agent to sell in other
county (or city) taxable consumer goods produced by the taxpayers, the
taxpayers shall pay Consumption Tax to where the accounting is done or
where the taxpayer is located after the taxable consumer goods are sold.
If the taxpayer's head office and branch office are not in the same
county (or city), Consumption Tax shall be paid at the location where the
branch office produce the taxable consumer goods. However. upon approval
by the State Administration of Taxation and the relevant local tax bureau,
the Consumption Tax payable of the branch office of the taxpayer may be
paid in consolidation by the head office to the local competent tax
authorities where the head office is located.
Article 26
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 27
These Detailed Rules shall be implemented on the date the Regulations
are promulgated.


甘肃省人民代表大会常务委员会关于修改《甘肃省城市房地产管理条例》的决定

甘肃省人大常委会


甘肃省人民代表大会常务委员会关于修改《甘肃省城市房地产管理条例》的决定

(2004年6月4日甘肃省第十届人民代表大会常务委员会第十次会议通过 自公布之日起施行)



甘肃省第十届人民代表大会常务委员会第十次会议决定对《甘肃省城市房地产管理条例》作如下修改:

一、第二十五条修改为“设立房地产价格评估等中介服务机构,必须具备规定的条件,向工商行政管理部门申请设立登记,领取营业执照。”

二、第三十一条第一款修改为“房屋使用人不得随意改变房屋的总体设计功能、公共设施使用功能及房屋结构,确需要改变的,应当符合城市规划要求和结构安全标准。”

本决定自公布之日起施行。

《甘肃省城市房地产管理条例》根据本决定作相应修改,重新公布。