热门站点| 世界资料网 | 专利资料网 | 世界资料网论坛
收藏本站| 设为首页| 首页

财政部、国家税务总局关于契税征收中几个问题的批复

作者:法律资料网 时间:2024-07-13 03:13:53  浏览:8362   来源:法律资料网
下载地址: 点击此处下载

财政部、国家税务总局关于契税征收中几个问题的批复

财政部 国家税务总局


财政部、国家税务总局关于契税征收中几个问题的批复
财政部 国家税务总局




江苏省财政厅:
你厅《关于契税征收中几个问题的请示》(苏财农税〔1998〕010号)收悉。经研究,现批复如下:
一、关于计税价格问题。根据《中华人民共和国契税暂行条例》(以下简称条例)第四条第(一)款及《中华人民共和国契税暂行条例细则》(以下简称细则)第九条的规定,土地使用权出让、土地使用权出售、房屋买卖的计税依据是成交价格,即土地、房屋权属转移合同确定的价格
,包括承受者应交付的货币、实物、无形资产或者其他经济利益。因此,合同确定的成交价格中包含的所有价款都属于计税依据范围。土地使用权出让、土地使用权转让、房屋买卖的成交价格中所包含的行政事业性收费,属于成交价格的组成部分,不应从中剔除,纳税人应按合同确定的成
交价格全额计算缴纳契税。
二、关于购买安居房,经济适用住房的减免税问题。条例没有对这种情况给予减征或者免征契税的规定。因此,应对购买安居房、经济适用住房者照章征收契税。
三、关于经营性事业单位的减免税问题。目前我国对事业单位没有按是否经营性这一标准进行分类。根据条例第六条、细则第十二条和财政部1996年发布的《事业单位财务规则》的规定,对事业单位承受土地、房屋免征契税应同时符合两个条件:一是纳税人必须是按《事业单位财
务规则》进行财务核算的事业单位;二是所承受的土地、房屋必须用于办公、教学、医疗、科研项目。凡不符合上述两个条件的,一律照章征收契税。对按《事业单位财务规则》第四十五条规定,应执行《企业财务通则》和同行业或相近行业企业财务制度的事业单位或者事业单位的特定项
目,其承受的土地、房屋要照章征收契税。



1998年5月29日
下载地址: 点击此处下载

NATIONALITY LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The Standing Committee of the National People's Congress


NATIONALITY LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Third Session of the Fifth National People's
Congress, promulgated by Order No. 8 of the Chairman of the Standing
Committee of the National People's Congress on and effective as of
September 10, 1980)

Article 1
This Law is applicable to the acquisition, loss and restoration of
nationality of the People's Republic of China.
Article 2
The People's Republic of China is a unitary multinational state; persons
belonging to any of the nationalities in China shall have Chinese
nationality.
Article 3
The People's Republic of China does not recognize dual nationality for any
Chinese national.
Article 4
Any person born in China whose parents are both Chinese nationals or one
of whose parents is a Chinese national shall have Chinese nationality.
Article 5
Any person born abroad whose parents are both Chinese nationals or one of
whose parents is a Chinese national shall have Chinese nationality. But a
person whose parents are both Chinese nationals and have both settled
abroad, or one of whose parents is a Chinese national and has settled
abroad, and who has acquired foreign nationality at birth shall not have
Chinese nationality.
Article 6
Any person born in China whose parents are stateless or of uncertain
nationality and have settled in China shall have Chinese nationality.
Article 7
Foreign nationals or stateless persons who are willing to abide by China's
Constitution and laws and who meet one of the following conditions may be
naturalized upon approval of their applications:
(1) they are near relatives of Chinese nationals;
(2) they have settled in China; or
(3) they have other legitimate reasons.
Article 8
Any person who applies for naturalization as a Chinese national shall
acquire Chinese nationality upon approval of his application; a person
whose application for naturalization as a Chinese national has been
approved shall not retain foreign nationality.
Article 9
Any Chinese national who has settled abroad and who has been naturalized
as a foreign national or has acquired foreign nationality of his own free
will shall automatically lose Chinese nationality.
Article 10
Chinese nationals who meet one of the following conditions may renounce
Chinese nationality upon approval of their applications:
(1) they are near relatives of foreign nationals;
(2) they have settled abroad; or
(3) they have other legitimate reasons.
Article 11
Any person who applies for renunciation of Chinese nationality shall lose
Chinese nationality upon approval of his application.
Article 12
State functionaries and military personnel on active service shall not
renounce Chinese nationality.
Article 13
Foreign nationals who once held Chinese nationality may apply for
restoration of Chinese nationality if they have legitimate reasons; those
whose applications for restoration of Chinese nationality have been
approved shall not retain foreign nationality.
Article 14
Persons who wish to acquire, renounce or restore Chinese nationality, with
the exception of the cases provided for in Article 9, shall go through the
formalities of application. Applications of persons under the age of 18
may be filed on their behalf by their parents or other legal
representatives.
Article 15
Nationality applications at home shall be handled by the public security
bureaus of the municipalities or counties where the applicants reside;
nationality applications abroad shall be handled by China's diplomatic
representative agencies and consular offices.
Article 16
Applications for naturalization as Chinese nationals and for renunciation
or restoration of Chinese nationality are subject to examination and
approval by the Ministry of Public Security of the People's Republic of
China. The Ministry of Public Security shall issue a certificate to any
person whose application has been approved.
Article 17
The nationality status of persons who have acquired or lost Chinese
nationality before the promulgation of this Law shall remain valid.
Article 18
This Law shall come into force on the day of its promulgation.


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.

关于扩充《中国汽车工业年鉴》编委和联络员队伍并做好2010年版《中国汽车工业年鉴》有关工作的通知

工业和信息化部


关于扩充《中国汽车工业年鉴》编委和联络员队伍并做好2010年版《中国汽车工业年鉴》有关工作的通知

工信装函[2010]69号


各省、自治区、直辖市、计划单列市及新疆生产建设兵团工业和信息化主管部门,主要汽车企业(集团):

  《中国汽车工业年鉴》是全面记述我国汽车工业各方面发展的权威资料,自1983年创刊以来,一直接受汽车行业主管部门的委托承担全国汽车工业企业的年度调查工作,为政府部门了解行业发展情况、制定汽车产业政策及行业发展规划等提供了大量翔实、准确的数据和资料。

  为了进一步做好全国汽车及零部件生产企业的年度调查等工作,编好《中国汽车工业年鉴》,为政府部门制定汽车产业政策、行业发展规划以及企业生产经营等方面工作提供更好的服务。经研究决定,在全国工业和信息化主管部门和主要企业(集团)设立《中国汽车工业年鉴》编委和联络员,扩充《中国汽车工业年鉴》编委和联络员队伍,进一步做好全国汽车及零部件生产企业的年度调查等工作。同时,将这一工作制度化,自2010年开始,各编委和联络员单位每年均应按要求认真做好《中国汽车工业年鉴》的有关工作。《中国汽车工业年鉴》的有关工作由中国汽车技术研究中心承担。

  现将“扩充《中国汽车工业年鉴》编委和联络员队伍并做好2010年版《中国汽车工业年鉴》有关工作的相关事项”印发给你们。该工作是一项重要的行业工作,各单位应给予充分重视,收函后尽快落实编委和联络员,并按有关要求认真做好2010年版《中国汽车工业年鉴》的有关工作。

  附件1 扩充《中国汽车工业年鉴》编委和联络员队伍并做好2010年版《中国汽车工业年鉴》有关工作的相关事项.doc
http://www.miit.gov.cn/n11293472/n11293832/n12845605/n13147543.files/n13146969.doc
  附件2 主要汽车企业.doc
http://www.miit.gov.cn/n11293472/n11293832/n12845605/n13147543.files/n13146971.doc  
       工业和信息化部装备工业司
       二〇一〇年三月二十九日



版权声明:所有资料均为作者提供或网友推荐收集整理而来,仅供爱好者学习和研究使用,版权归原作者所有。
如本站内容有侵犯您的合法权益,请和我们取得联系,我们将立即改正或删除。
京ICP备14017250号-1