您的位置: 首页 » 法律资料网 » 法律法规 »

西安市城市节约用水条例

时间:2024-05-25 02:05:01 来源: 法律资料网 作者:法律资料网 阅读:8234
下载地址: 点击此处下载

西安市城市节约用水条例

陕西省西安市人大常委会


西安市人民代表大会常务委员会公告
(第86号)


西安市人民代表大会常务委员会《关于修改〈西安市城市节约用水条例〉的决定》,已由西安市第十三届人民代表大会常务委员会第二十八次会议于2006年5月24日通过,陕西省第十届人民代表大会常务委员会第二十六次会议于2006年8月4日批准。现予公布,自公布之日起施行。


西安市人民代表大会常务委员会
2006年8月31日

(1993年12月30日西安市第十一届人民代表大会常务委员会第十次会议通过1994年2月23日陕西省第八届人民代表大会常务委员会第五次会议批准 根据2006年5月24日西安市第十三届人民代表大会常务委员会第二十八次会议通过2006年8月4日陕西省第十届人民代表大会常务委员会第二十六次会议批准的关于修改《西安市城市节约用水条例》的决定修正)


第一章总则


第一条为了加强城市节约用水管理,保护和合理有效利用水资源,促进经济社会可持续发展,根据《中华人民共和国水法》和有关法律、法规的规定,结合本市实际,制定本条例。
第二条本市城市规划区内使用公共供水和城市自备水源井供水的单位和个人,必须遵守本条例。
第三条本市实行计划用水,厉行节约用水。优先供给城市居民生活用水和为生活服务的加工业用水,统筹兼顾其他用水。
第四条市水行政管理部门是本市城市节约用水行政主管部门。西安市节约用水办公室具体负责本市城市节约用水管理工作。
新城、碑林、莲湖、雁塔、未央、灞桥等城六区以外市辖区、县的水行政管理部门负责辖区内的城市节约用水管理工作。
市市政等有关部门协助城市节约用水行政主管部门管理城市节约用水工作。
用水单位负责本单位的节约用水管理工作。
第五条市人民政府应当把节约用水纳入国民经济和社会发展计划。根据城市总体规划,编制城市节约用水规划,有关部门应当制定本行业节约用水规划。
第六条市人民政府应当加强节约用水宣传教育工作,提高公民的节约用水意识;鼓励和支持城市节约用水的科学技术研究,推广先进节约用水技术,培育和发展节约用水企业,提高城市节约用水的科学技术水平,努力建设节水型城市。
用水单位和个人应当积极采用节约用水先进技术,降低水的消耗量,加强水的再利用和循环利用,提高水的重复利用率。
第七条任何单位和个人都应当履行节约用水义务,有权检举浪费用水的行为。
市人民政府或者城市节约用水行政主管部门对在城市节约用水科学技术研究中有发明创造的,对推广应用节约用水先进技术成效显著的,对在节约用水工作中成绩突出的,应当给予表彰奖励。
  

第二章建设项目用水设施管理


第八条任何单位和个人不得生产、销售和在生产经营中使用国家已明令淘汰落后的、耗水量高的工艺、设备和产品。
用水的单位和居民应当安装使用节约用水设备、器具。已经安装使用的不符合节约用水标准的设备和器具,产权人应当逐步更换为节水型器具。
第九条新建、扩建、改建建设项目的,应当采用节水型工艺、设备和产品,制定节约用水措施方案,配套建设节约用水设施,并与主体工程同时设计、同时施工、同时投入使用。
建设项目竣工验收应当包括节约用水配套设施的内容。建设项目的节约用水设施未建成或者没有达到国家规定要求的,不得投入使用。
   第十条日用水量在二十立方米以上的新建、扩建、改建建设项目的节约用水设计方案,应当经城市节约用水行政主管部门签署意见。建设过程中,节约用水设计方案确需变更的,须经城市节约用水行政主管部门同意。
第十一条建立鼓励使用中水的价格机制,具体办法由市人民政府制定。
市人民政府应当加快中水管网设施建设。新建大型生活服务设施、教育文化医疗设施、居民住宅小区以及办公用房,应当按规定配套建设中水设施。
城市园林绿化用水和道路、车辆清洗等不得直接取用地下水,有条件的,应当使用中水。
第十二条城市规划和建设,应当统筹雨水利用。新建大型设施及居民小区应当逐步配套建设雨水收集利用设施。城市道路建设除有特殊要求外,应当采用透水性能好的材料,以提高雨水的入渗率。
第十三条使用自备水源井供水的单位,必须有节约用水措施。因生活、生产确需开凿自备水源井的,城市节约用水行政主管部门在审批凿井前,应当同时审查节约用水措施方案。自备水源井竣工验收时,应同时验收配套节约用水设施,验收合格的,方可发证取水。
自来水管网到达的地段,应当关闭自备水源井。
  

第三章生产、生活用水管理


第十四条城市综合用水定额和单位用水定额,由城市节约用水行政主管部门会同有关部门制定。
城市用水计划,由市发展和改革行政部门会同城市节约用水行政主管部门根据用水定额、经济技术条件以及水量分配方案确定。
单位日用水量在二十立方米以上的,由城市节约用水行政主管部门下达年度计划指标,对其按月考核,城市供水单位应当定期提供考核单位用水量。对用水单位超过计划用水量的,由供水单位配合城市节约用水行政主管部门实行超计划累进加价收费,所收费用,全额上缴财政。对未超过计划用水量的,按其节约数额每年给予一定奖励。
居民生活用水逐步实施抄表到户,实行阶梯式水价。
第十五条用水单位必须加强用水管理,建立健全用水制度。企业必须把节约用水措施纳入企业技术改造计划,用水量大的,应当进行水量平衡测试,发现浪费,及时改进。
第十六条用水单位应当加强用水设施、节水设施、节水器具的管理和维修,保持用水设备完好,减少水的漏损。
未经批准,不得停用节约用水设施。
第十七条使用公共供水和自备水源井供水的单位,对生产用水和生活用水应当分别安装水表计量。工业用水应安装二、三级水表;公共用水应单独安装水表计量;居民生活用水设施入户的应按户安装水表计量。禁止实行用水包费制。
第十八条用水单位因人员数量、生产规模、产品结构等变化,确需调整用水量的,城市节约用水行政主管部门应当根据供水状况调整用水计划指标。
第十九条用水单位因基建施工、园林绿化、环境卫生等需要临时增加用水量的,可以向城市节约用水行政主管部门申请临时用水指标,经批准后方可增加用水。
第二十条工业企业,应当按照规定设置工业用水重复利用装置。
设备冷却水应当循环使用,不得直接排放。
经营游泳、水上娱乐、车辆清洗的单位和个人,应当安装净化循环水装置,重复用水。
第二十一条供水、用水单位应按规定对废弃水进行处理,逐步实现废弃水资源化,做到一水多用,降低耗水量。
第二十二条加强消防用水管理,禁止擅自打开消防栓取水。消防用水设施发生泄漏的,有关管理部门应当及时修理。
第二十三条城市公共供水单位、自建设施供水单位和用水单位应当加强对供水和公共用水设施的管理,定期测漏、检修,降低供水管网漏失率,保证生活和生产用水。接到供水管道漏水的报告后,应立即采取措施,并在二小时内到达现场进行抢修。居民集体水站和其他公共用水设施必须有专人管理维修。
第二十四条城市节约用水行政主管部门应当加强对使用公共供水和自备水源井供水单位节约用水措施的监督管理,帮助用水单位对节约用水设施进行技术改造。
城市节约用水行政主管部门应当设立城市节约用水技术改造专项资金,对有明显社会效益和经济效益的节约用水技术改造项目和科研项目给予支持。
第二十五条高层建筑及地下工程建设为降低水位,应当进行科学论证,需要抽取地下水的,报经城市节约用水行政主管部门批准,并按实际抽取的水量缴纳水资源费。对抽取的水,应当尽可能加以利用。
开发利用地下热水项目符合条件的,应当采取回灌措施,减少浪费。
单位建设的水源地温空调设施,必须采取全部回灌的措施。
  

第四章法律责任



第二十六条建设项目的节约用水设施没有建成或者没有达到国家规定的要求,擅自投入使用的,由城市节约用水行政主管部门责令停止使用,限期改正,处5万元以上10万元以下罚款。
第二十七条生产、销售或者在生产经营中使用国家明令淘汰落后的、耗水量高的工艺、设备和产品的,由有关部门责令限期停止生产、销售或者使用,处2万元以上10万元以下罚款。
第二十八条单位供水或用水设施、设备、器具失修、失养,造成漏损严重的,由城市节约用水行政主管部门责令限期改正,逾期不改的,对每处处2000元以下罚款。
第二十九条违反本条例规定,有下列行为之一的,由城市节约用水行政主管部门视其情节,给予警告、责令改正、扣减计划用水指标,可以并处500元以上5000元以下的罚款;情节严重的,可以并处5000元以上1万元以下的罚款:
(一)城市自备水源井未按规定采用节约用水措施,擅自投入使用的;
(二)未按规定进行水量平衡测试的;
(三)擅自停止使用节约用水设施的;
(四)用水单位实行生活用水包费制的;
(五)设备冷却水直接排放的;
(六)经营游泳、水上娱乐、车辆清洗的单位和个人未安装、使用净化循环水装置的;
(七)擅自打开城市消防栓取水的;
(八)未按规定对供水、公共用水管网进行定期测漏、检修的;
(九)供水、公共用水设施及设备严重损坏不及时抢修造成水重大浪费的;
(十)其他严重浪费水的行为;
第三十条依照本条例规定对当事人处2万元以上罚款的,应当告知当事人有要求举行听证的权利。
第三十一条当事人对行政处罚决定不服的,可以依法申请行政复议或提起行政诉讼。
第三十二条对妨碍城市节约用水管理人员依法执行职务的,由公安机关依照《中华人民共和国治安管理处罚法》处罚;构成犯罪的,依法追究刑事责任。
第三十三条市城市节约用水行政主管部门工作人员玩忽职守、滥用职权、徇私舞弊的,由其所在单位或者上级主管机关给予行政处分,构成犯罪的,依法追究刑事责任。
  
第五章附则


第三十四条本条例自公布之日起施行。

公开发行证券的公司信息披露内容与格式准则第19号——豁免要约收购申请文件

中国证券监督管理委员会


公开发行证券的公司信息披露内容与格式准则第19号——豁免要约收购申请文件


第一条 为规范上市公司收购活动中报送豁免要约收购申请文件的行为,根据《证券法》、《上市公司收购管理办法》(以下简称《收购办法》)及其他相关法律、法规及部门规章的有关规定,制订本准则。

  第二条 根据《收购办法》的规定应当以要约收购方式增持上市公司股份、但符合《收购办法》有关豁免要约收购规定情形的收购人(以下简称申请人),向中国证券监督管理委员会(以下简称中国证监会)申请豁免要约收购时,应当按照本准则的要求制作豁免要约收购的申请文件(以下统称申请文件)。

  第三条 申请文件是申请人请求豁免要约收购向中国证监会报送的必备文件。申请人未按照本准则的要求制作、报送申请文件的,中国证监会可不予受理或者要求其重新制作、报送。

  对于符合本准则要求的申请文件,中国证监会做出予以受理的决定;中国证监会审核期限自正式受理之日起计算,中国证监会在审核期限内要求申请人对报送材料予以补充或者修改的,审核期限自收到公司的补充或修改材料后重新计算。

  第四条 申请人为多人的,可以推选其中一人以共同名义统一制作并报送申请文件,但各申请人及其各自的法定代表人(或者主要负责人)应当在收购报告书上签字、盖章。

  第五条 准则规定的申请文件目录是申请人豁免要约收购申请文件的最低要求,申请人可视实际情况增加。目录中的文件对申请人确实不适用的,可不必提供,但是应当向中国证监会做出书面说明。中国证监会可视审核实际需要要求申请人提供有关的补充文件。

  第六条 请人按照《收购办法》的规定履行相关报告、公告义务后,方可提出豁免要约收购的申请。

  第七条 中国证监会报送的豁免要约收购的申请报告,应当至少包括以下内容:

  (一)申请人的名称、注册地;

  (二)申请人的主营业务;

  (三)以方框图或者其它有效形式,全面披露与申请人相关的产权及控制关系,包括自然人、国有资产管理部门或者其他最终控制人;并以文字简要介绍其主要股东及其他有关的关联人的基本情况,以及其他控制关系(包括人员控制);

  (四)上市公司收购方案;

  (五)上市公司收购方案是否已经取得必要的授权及批准(如需要)

  (六)申请豁免的事项及理由;

  (七)本次收购前后的上市公司股权结构;

  (八)申请人与上市公司之间是否存在同业竞争及持续关联交易的问题及其解决方案;

  (九)申请人增持股份后是否有后续计划;

  (十)中国证监会要求载明的其他内容。

  第八条 申请人应当就收购中承诺的包括履行发起人义务在内的具体事项出具承诺书,并提供履行保证。

  第九条 申请人通过协议转让方式收购上市公司的,如存在被收购公司原控股股东和其他实际控制人未清偿对被收购公司的负债、未解除被收购公司为其负债提供的担保或者其他损害公司利益情形的,应当提供原控股股东和其他实际控制人就上述问题提出的解决方案。

  被收购公司董事会、独立董事应当对解决方案是否切实可行发表的意见。

  第十条 为挽救出现严重财务困难的上市公司而进行收购的申请人,应当在报送申请文件的同时提出切实可行的重组方案,并提供上市公司董事会的意见及独立财务顾问对该方案出具的专业意见。

  第十一条 申请人应当就上市公司收购方案公布前六个月申请人及其关联方、申请人及其关联方的董事、监事及高级管理人员是否有买卖被收购公司的股票、是否泄漏有关信息或者建议他人买卖被收购公司股票、从事市场操纵等禁止交易的行为提交自查报告。

  第十二条 申请人应当提供有关本次股权变动的证明文件,表明本次受让的股份是否存在质押、担保等限制转让的情形。

  第十三条 申请人应当聘请具有证券从业资格的律师,就本次申请豁免要约收购出具法律意见书,该法律意见书至少应当就下列事项发表明确的法律意见,并就本次申请发表整体结论性意见:

  (一)申请人是否具有合法的主体资格;

  (二)本次申请是否属于《收购办法》规定的豁免情形;

  (三)本次收购是否已经履行法定程序;

  (四)本次收购是否存在或者可能存在法律障碍;

  (五)申请人是否已经按照《收购办法》履行信息披露义务;

  (六)申请人在本次收购过程中是否存在证券违法行为等。

  第十四条 根据《收购办法》的规定申请豁免要约收购,涉及须聘请财务顾问的,申请人应当提供财务顾问报告。

  第十五条 涉及国家授权机构持有的股份或者必须取得相关主管部门批准的,应当按照国务院和有关部门的相关规定,提交相关批准文件。

  第十六条 申请文件应当为原件,如不能提供原件的,应当由申请人的律师提供鉴证意见,或由出文单位盖章,以保证与原件一致。如原出文单位不再存续,可由承继其职权的单位或做出撤销决定的单位出文证明文件的真实性。

  第十七条 申请人及负责出具专业意见的律师及其他专业机构应审慎对待所申报的材料及所出具的意见。

  申请人全体董事(或者主要负责人)及有关中介机构应按要求在所提供的有关文件上发表声明,确保申请文件的真实性、准确性和完整性。上述文件均应由单位负责人签字,并加盖单位公章。

  第十八条 申请文件的纸张应采用幅面为209×295毫米规格的纸张(相当于标准A4纸张规格)。

  第十九条 申请文件的扉页应附有申请人的法定代表人、联系人、律师及其他专业机构的联系人姓名、电话、传真及其他方便的联系方式。

  第二十条 申请文件章与章之间、章与节之间应有明显的分隔标识。

  第二十一条 申请文件中的页码应与目录中的页码相符。例如,第四章4-1的页码标注为4-1-1,4-1-2,4-1-3,......4-1-n。

  第二十二条 申请文件首次报送书面文件二份,其中一份按规定提供原件,其余一份可为原件的复印件。

  第二十三条 本准则由中国证监会负责解释。

  第二十四条 本准则自2002年12月1日起施行。

  附件:

  豁免要约收购的申请文件目录

  第一章 豁免申请

  1-1 申请人关于豁免要约收购的申请报告

  1-2 申请人关于二级市场交易情况的自查报告

  1-3 申请人的承诺书(如有)

  第二章 中介机构的专业文件

  2-1 法律意见书

  2-2 财务顾问报告(如有)

  第三章 相关批准文件

  3-1 国有资产管理部门批准文件(如涉及国有股)

  3-2 外资管理部门的批准文件(如涉及外资收购)

  3-3 上市公司董事会决议及股东大会决议(如涉及上市公司发行股份或者回购股份)

  第四章 其他文件

  4-1 股份转让协议(如为协议收购)

  4-2 上市公司收购报告书

  4-3 有关的股权权属证明文件

  4-4 原控股股东和其他实际控制人债务清偿方案(如有)

  4-5 重组方案(如为挽救严重财务困难的公司而进行的收购)

  4-6 司法判决书或仲裁裁决书(如有)

  4-7 在合理期限内将持有一个上市公司已发行股份超过百分之三十部分的股份向非关联方转让的解决方案(如申请人为银行或者证券公司)

  4-8 申请人营业执照复印件

  4-9 证券登记结算公司就申请人二级市场交易情况出具的证明文件

  4-10 中国证监会要求报送的其他文件


国家税务总局关于印发《征收个人所得税若干问题的规定》的通知(附英文)

国家税务总局


国家税务总局关于印发《征收个人所得税若干问题的规定》的通知(附英文)

1994年3月31日,国家税务总局

通知
各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局:
现将我们制定的《征收个人所得税若干问题的规定》印发给你们,请认真遵照执行。本规定自一九九四年一月一日起施行。
附件:《征收个人所得税若干问题的规定》

征收个人所得税若干问题的规定
为了更好地贯彻执行《中华人民共和国个人所得税法》(以下简称税法)及其实施条例(以下简称条例),认真做好个人所得税的征收管理,根据税法及条例的规定精神,现将一些具体问题明确如下:
一、关于如何掌握“习惯性居住”的问题
条例第二条规定,在中国境内有住所的个人,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。所谓习惯性居住,是判定纳税义务人是居民或非居民的一个法律意义上的标准,不是指实际居住或在某一个特定时期内的居住地。如因学习、工作、探亲、旅游等而在中国境外居住的,在其原因消除之后,必须回到中国境内居住的个人,则中国即为该纳税人习惯性居住地。
二、关于工资、薪金所得的征税问题
条例第八条第一款第一项对工资、薪金所得的具体内容和征税范围作了明确规定,应严格按照规定进行征税。对于补贴、津贴等一些具体收入项目应否计入工资、薪金所得的征税范围问题,按下述情况掌握执行:
(一)条例第十三条规定,对按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴,免予征收个人所得税。其他各种补贴、津贴均应计入工资、薪金所得项目征税。
(二)下列不属于工资、薪金性质的补贴、津贴或者不属于纳税人本人工资、薪金所得项目的收入,不征税:
1.独生子女补贴;
2.执行公务员工资制度未纳入基本工资总额的补贴、津贴差额和家属成员的副食品补贴;
3.托儿补助费;
4.差旅费津贴、误餐补助。
三、关于在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金所得的征税的问题
(一)在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金收入,凡是由雇佣单位和派遣单位分别支付的,支付单位应依照税法第八条的规定代扣代缴个人所得税。按照税法第六条第一款第一项的规定,纳税义务人应以每月全部工资、薪金收入减除规定费用后的余额为应纳税所得额。为了有利于征管,对雇佣单位和派遣单位分别支付工资、薪金的,采取由支付者中的一方减除费用的方法,即只由雇佣单位在支付工资、薪金时,按税法规定减除费用,计算扣缴个人所得税;派遣单位支付的工资、薪金不再减除费用,以支付全额直接确定适用税率,计算扣缴个人所得税。
上述纳税义务人,应持两处支付单位提供的原始明细工资、薪金单(书)和完税凭证原件,选择并固定到一地税务机关申报每月工资、薪金收入,汇算清缴其工资、薪金收入的个人所得税,多退少补。具体申报期限,由各省、自治区、直辖市税务局确定。
(二)对外商投资企业、外国企业和外国驻华机构发放给中方工作人员的工资、薪金所得,应全额征税。但对可以提供有效合同或有关凭证,能够证明其工资、薪金所得的一部分按照有关规定上交派遣(介绍)单位的,可扣除其实际上交的部分,按其余额计征个人所得税。
四、关于稿酬所得的征税问题
(一)个人每次以图书、报刊方式出版、发表同一作品(文字作品、书画作品、摄影作品以及其他作品),不论出版单位是预付还是分笔支付稿酬,或者加印该作品后再付稿酬,均应合并其稿酬所得按一次计征个人所得税。在两处或两处以上出版、发表或再版同一作品而取得稿酬所得,则可分别各处取得的所得或再版所得按分次所得计征个人所得税。
(二)个人的同一作品在报刊上连载,应合并其因连载而取得的所有稿酬所得为一次,按税法规定计征个人所得税。在其连载之后又出书取得稿酬所得,或先出书后连载取得稿酬所得,应视同再版稿酬分次计征个人所得税。
(三)作者去世后,对取得其遗作稿酬的个人,按稿酬所得征收个人所得税。
五、关于拍卖文稿所得的征税问题
作者将自己的文字作品手稿原件或复印件公开拍卖(竞价)取得的所得,应按特许权使用费所得项目征收个人所得税。
六、关于财产租赁所得的征税问题
(一)纳税义务人在出租财产过程中缴纳的税金和国家能源交通重点建设基金、国家预算调节基金、教育费附加,可持完税(缴款)凭证,从其财产租赁收入中扣除。
(二)纳税义务人出租财产取得财产租赁收入,在计算征税时,除可依法减除规定费用和有关税、费外,还准予扣除能够提供有效、准确凭证,证明由纳税义务人负担的该出租财产实际开支的修缮费用。允许扣除的修缮费用,以每次800元为限,一次扣除不完的,准予在下一次继续扣除,直至扣完为止。
(三)确认财产租赁所得的纳税义务人,应以产权凭证为依据。无产权凭证的,由主管税务机关根据实际情况确定纳税义务人。
(四)产权所有人死亡,在未办理产权继承手续期间,该财产出租而有租金收入的,以领取租金的个人为纳税义务人。
七、关于如何确定转让债权财产原值的问题
转让债权,采用“加权平均法”确定其应予减除的财产原值和合理费用。即以纳税人购进的同一种类债券买入价和买进过程中交纳的税费总和,除以纳税人购进的该种类债券数量之和,乘以纳税人卖出的该种类债券数量,再加上卖出的该种类债券过程中交纳的税费。用公式表示为:
纳税人购进
一次卖出 的该种类债券买
某一种类 入价和买进过程中 一次卖出 卖出该种类
债券允许 交纳的税费总和 的该种类 债券过程中
扣除的买 = --------------------×债券的数+交纳的税费
入价和 纳税人购进的该 量
费 用 种类债券总数量
八、关于董事费的征税问题
个人由于担任董事职务所取得的董事费收入,属于劳务报酬所得性质,按照劳务报酬所得项目征收个人所得税。
九、关于个人取得不同项目劳务报酬所得的征税问题
条例第二十一条第一款第一项中所述的“同一项目”,是指劳务报酬所得列举具体劳务项目中的某一单项,个人兼有不同的劳务报酬所得,应当分别减除费用,计算缴纳个人所得税。
十、关于外籍纳税人在中国几地工作如何确定纳税地点的问题
(一)在几地工作或提供劳务的临时来华人员,应以税法所规定的申报纳税的日期为准,在某一地达到申报纳税的日期,即在该地申报纳税。但准予其提出申请,经批准后,也可固定在一地申报纳税。
(二)凡由在华企业或办事机构发放工资、薪金的外籍纳税人,由在华企业或办事机构集中向当地税务机关申报纳税。
十一、关于派发红股的征税问题
股份制企业在分配股息、红利时,以股票形式向股东个人支付应得的股息、红利(即派发红股),应以派发红股的股票票面金额为收入额,按利息、股息、红利项目计征个人所得税。
十二、关于运用速算扣除数法计算应纳税额的问题
为简便计算应纳个人所得税额,可对适用超额累进税率的工资、薪金所得,个体工商户的生产、经营所得,对企事业单位的承包经营、承租经营所得,以及适用加成征收税率的劳务报酬所得,运用速算扣除数法计算其应纳税额。应纳税额的计算公式为:
应纳税额=应纳税所得额×适用税率--速算扣除数



适用超额累进税率的应税所得计算应纳税额的速算扣除数,详见附表一、二、三。
十三、关于纳税人一次取得属于数月的奖金或年终加薪、劳动分红的征税问题
纳税人一次取得属于数月的奖金或年终加薪、劳动分红,一般应将全部奖金或年终加薪、劳动分红同当月份的工资、薪金合并计征个人所得税。但对于合并计算后提高适用税率的,可采取以月份所属奖金或年终加薪、劳动分红加当月份工资、薪金,减去当月份费用扣除标准后的余额为基数确定适用税率,然后,将当月份工资、薪金加上全部奖金或年终加薪、劳动分红,减去当月份费用扣除标准后的余额,按适用税率计算征收个人所得税。对按上述方法计算无应纳税所得额的,免予征税。
十四、关于单位或个人为纳税义务人负担税款的计征办法问题
单位或个人为纳税义务人负担个人所得税税款,应将纳税义务人取得的不含税收入换算为应纳税所得额,计算征收个人所得税。计算公式如下:
1.应纳税所得额=(不含税收入额--费用扣除标准--速算扣除数)÷(1--税率)
2.应纳税额=应纳税所得额×适用税率--速算扣除数



公式1中的税率,是指不含税所得按不含税级距(详见所附税率表一、二、三)对应的税率;公式2中的税率,是指应纳税所得额按含税级距对应的税率。
十五、关于纳税人所得为外国货币如何办理退税和补税的问题
(一)纳税人所得为外国货币并已按照中国人民银行公布的外汇牌价以外国货币兑换成人民币缴纳税款后,如发生多缴税款需要办理退税,凡属于1993年12月31日以前取得应税所得的,可以将应退的人民币税款,按照缴纳税款时的外汇牌价(买入价,以下同)折合成外国货币,再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款;凡属于1994年1月1日以后取得应税所得的,应直接退还多缴的人民币税款。
(二)纳税人所得为外国货币的,发生少缴税款需要办理补税时,除依照税法规定汇算清缴以外的,应当按照填开补税凭证前一月最后一日的外汇牌价折合成人民币计算应纳税所得额补缴税款。
十六、关于在境内、境外分别取得工资、薪金所得,如何计征税款的问题
纳税义务人在境内、境外同时取得工资、薪金所得的,应根据条例第五条规定的原则,判断其境内、境外取得的所得是否来源于一国的所得。纳税义务人能够提供在境内、境外同时任职或者受雇及其工资、薪金标准的有效证明文件,可判定其所得是来源于境内和境外所得,应按税法和条例的规定分别减除费用并计算纳税;不能提供上述证明文件的,应视为来源于一国的所得,如其任职或者受雇单位在中国境内,应为来源于中国境内的所得,如其任职或受雇单位在中国境外,应为来源于中国境外的所得。
十七、关于承包、承租期不足一年如何计征税款的问题
实行承包、承租经营的纳税义务人,应以每一纳税年度取得的承包、承租经营所得计算纳税,在一个纳税年度内,承包、承租经营不足十二个月的,以其实际承包、承租经营的月份数为一个纳税年度计算纳税。计算公式为:
应纳税所得额=该年度承包、承租经营收入额--(800×该年度实
际承包、承租经营月份数)
应纳税额=应纳税所得额×适用税率--速算扣除数
十八、关于利息、股息、红利的扣缴义务人问题
利息、股息、红利所得实行源泉扣缴的征收方式,其扣缴义务人应是直接向纳税义务人支付利息、股息、红利的单位。
十九、关于工资、薪金所得与劳务报酬所得的区分问题
工资、薪金所得是属于非独立个人劳务活动,即在机关、团体、学校、部队、企事业单位及其他组织中任职、受雇而得到的报酬;劳务报酬所得则是个人独立从事各种技艺、提供各项劳务取得的报酬。两者的主要区别在于,前者存在雇佣与被雇佣关系,后者则不存在这种关系。
二十、以前规定与本规定抵触的,按本规定执行。
税率表一
(工资、薪金所得适用)
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率(%)| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过500元的 |不超过475元的 | 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过500元至 |超过475元至 | | |
|2 |2000元的部分 |1825元的部分 | 10 | 25 |
|----|--------------------|------------------|----------|----------|
| |超过2000元至 |超过1825元至 | | |
|3 |5000元的部分 |4375元的部分 | 15 | 125 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4375元至 | | |
|4 |20000元的部分 |16375元的部分| 20 | 375 |
|----|--------------------|------------------|----------|----------|
| |超过20000元至 |超过16375元至| | |
|5 |40000元的部分 |31375元的部分| 25 |1375 |
|----|--------------------|------------------|----------|----------|
| |超过40000元至 |超过31375元至| | |
|6 |60000元的部分 |45375元的部分| 30 |3375 |
|----|--------------------|------------------|----------|----------|
| |超过60000元至 |超过45375元至| | |
|7 |80000元部分 |58375元的部分| 35 |6375 |
|----|--------------------|------------------|----------|----------|
| |超过80000元至 |超过58375元至| | |
|8 |100000元的部分|70375元的部分| 40 |10375|
|----|--------------------|------------------|----------|----------|
| |超过100000元 |超过70375元的| | |
|9 |的部分 |部分 | 45 |15375|
--------------------------------------------------------------------------
注:1.表中所列含税级距与不含税级距,均为按照税法规定减除有关费用后的所得额。
2.含税级距适用于由纳税人负担税款的工资、薪金所得;不含税级距适用于由他人(单位)代付税款的工资、薪金所得。
税率表二(个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用)
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率(%)| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过5000元的 |不超过4750元的| 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4750元至 | | |
|2 |10000元的部分 |9250元的部分 | 10 | 250 |
|----|--------------------|------------------|----------|----------|
| |超过10000元至 |超过9250元至 | | |
|3 |30000元的部分 |25250元的部分| 20 |1250 |
|----|--------------------|------------------|----------|----------|
| |超过30000元至 |超过25250元至| | |
|4 |50000元的部分 |39250元的部分| 30 |4250 |
|----|--------------------|------------------|----------|----------|
| |超过50000元 |超过39250元的| | |
|5 |的部分 |部分 | 35 |6750 |
--------------------------------------------------------------------------
注:1.表中所列含税级距与不含税级距,均为按照税法规定减除有关
费用(成本、损失)后的所得额。
2.含税级距适用于个体工商户的生产、经营所得和由纳税人负担税款的承包经营、承租经营所得;不含税级距适用于由他人(单位)代付税款的承包经营、承租经营所得。
税率表三
(劳务报酬所得适用)
----------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率(%)| 扣除数 |
|----|--------------------|--------------------|----------|----------|
|1 |不超过20000元的|不超过16000元的| 20 | 0 |
|----|--------------------|--------------------|----------|----------|
| |超过20000元至 |超过16000元至 | | |
|2 |50000元的部分 |37000元的部分 | 30 |2000 |
|----|--------------------|--------------------|----------|----------|
| |超过50000元的 |超过37000元的 | | |
|3 |部分 |部分 | 40 |7000 |
----------------------------------------------------------------------------
注:1.表中的含税级距、不含税级距,均为按照税法规定减除
有关费用后的所得额。
2.含税级距适用于由纳税人负担税款的劳务报酬所得;
不含税级距适用于由他人(单位)代付税款的劳务报酬所得。

CIRCULAR ON PRINTING AND ISSUING THE REGULATIONS ON SOME ISSUESCONCERNING THE LEVY OF INDIVIDUAL INCOME TAX

(State Administration of Taxation: 31 March 1994 Coded Guo Shui Fa[1994] No. 089)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus of the Offshore Oil Tax
Administration:
The Regulations on Some Issues Concerning the Levy of Individual
Income Tax we have formulated is hereby printed and issued to you, please
conscientiously put it into practice. These Regulations go into effect on
January 1, 1994.
REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
In order to better implement the Individual Income Tax Law of the
People's Republic of China (hereinafter referred to as Tax Law) and
Regulations for Its Implementation (hereinafter referred to as
Regulations), conscientiously do a good job of the collection and
management of individual income tax, in the spirit of the stipulations of
the Tax Law and Regulations, some specific questions are hereby clarified
as follows:
I. The question concerning how to understand "habitual residence"
Article 2 of the Regulations stipulates that individuals who have
residences within the territory of China refer to those individuals who
live habitually within the territory of China because they have
households, families and relations of economic interests, the term
"habitual residence" is a standard of a legal significance which is used
to determine whether the tax payer is a resident or non- resident, not
refer to the actual residence or the apartment in a particular period. For
example, those individuals who live outside China due to study, work,
visiting relatives or tour, after the end of these activities, the reasons
for them to live outside China no longer exist and therefore must return
to live within China, then China is the country of the tax payer's
habitual residence.
II. The question concerning the levy of tax on the income from wages and
salaries
Item 1 in Clause 1 of Article 8 of the Regulations clearly stipulates
the concrete contents of the income gained from wages and salaries and the
tax- levying scope, tax shall be levied strictly in accordance with the
stipulations. As to the question regarding whether some specific income
items such as subsidies and allowances should be included into the
tax-levying scope related to income gained from wages and salaries, the
matter shall be handled and implemented in light of the following
conditions:
(1) Article 13 of the Regulations stipulates that the special
government allowances issued in accordance with the State Council
stipulations and the subsidies and allowances on which individual income
tax are exempt according to State Council stipulation shall be exempt from
individual income tax. Tax shall be levied on various other subsidies and
allowances which shall be included into the items of wage and salary
incomes.
(2) The following subsidies and allowances essentially not belonging
to wage and salary or not belonging to income gained from the tax payer's
own wage and salary are exempt from tax:
1. One-child subsidies;
2. The balance of subsidies and allowances not included in the total
amount of basic wage for implementing the public functionary wage system
and non-staple food subsidies for family members;
3. Nursery subsidies;
4. Travel expense allowances and subsidies for missing the meal.
III. Question concerning the levy of tax on the wage and salary income
earned by Chinese personnel working with enterprise with foreign
investment, foreign enterprises and foreign organizations in China
(1) For those wage and salary income gained by Chinese personnel
working with enterprise with foreign investment, foreign enterprises and
foreign organizations in China which are paid respectively by the hiring
unit and dispatching unit, the paying unit shall withhold the individual
income tax in accordance with the stipulations of Article 8 of the Tax
Law. According to the stipulations of Item 1 of Clause 1 of Article 6 of
the Tax Law, the balance after deducting the prescribed expense from the
whole monthly wage and salary incomes shall be taken as the taxable amount
of income. To facilitate the collection and management of tax, with regard
to the wages and salaries paid respectively by the hiring unit and the
dispatching unit, the method of deducting expenses from the payer, that
is, when wages and salaries are paid only by the hiring unit, expenses are
deducted in accordance with the stipulation of the Tax Law and individual
income tax is calculated and withheld; expenses are no longer be deducted
from the wages and salaries paid by the dispatching unit, the full amount
of payment is used to directly determine the applicable tax rate and
calculate and withhold individual income tax.
The above-mentioned tax payer shall bring with him the original
detailed wage and salary lists (documents) provided by the two paying
units and the original tax payment certificate and select the tax
authorities as the fixed place where he shall declare his monthly wage and
salary income and make the final settlement of individual income tax on
his wage and salary incomes, any overpayment refunded or any deficient
payment supplemented. The concrete time limit for declaration shall be
determined by the tax bureaus of various provinces, autonomous regions and
municipalities.
(2) Full amount of tax shall be levied on the wage and salary incomes
issued to Chinese personnel by enterprise with foreign investment, foreign
enterprises and foreign establishments in China. But for those who can
provide effective contracts or related certificates which can prove they
have turned over part of their wage and salary income to the dispatching
(recommending) units in accordance with relevant stipulations, individual
income tax can be calculated and levied on the balance after deducting
that part they have actually turned over to the higher authorities.
IV. The question concerning the levy of tax on income from contribution
fees
(1) The same works (written works, calligraphy and paintings, photos
as well as other works) published by an individual each time in the forms
of books, newspapers and magazines, whether the contribution fees are paid
in advance or in several sums by the publisher, or further contribution
fees are paid after more copies of the work are printed, individual income
tax shall be calculated and levied lump sum on the combined income gained
from contribution fees. In terms of income gained from contribution fees
for the same works published or republished in two or more places,
individual income tax may be calculated and levied on separate incomes
gained from different places or from republication.
(2) For an individual's same work published in instalments in
newspapers or magazines, all incomes gained from contribution fees paid
for the works published in instalments shall be combined in lump sum,
individual income tax on which shall be calculated and levied in
accordance with the stipulations of the Tax Law. The income gained from
contribution fees paid for the book published after the work is published
in instalments, or income gained from contribution fees paid for the book
first published and then published in installments shall be regarded as
contribution fees paid for the second edition on which individual income
tax shall be calculated and levied on each time contribution fees are
paid.
(3) After the death of the author, if the contribution fees paid for
the posthumous works, individual income tax shall be levied on the
contribution fees.
V. The question concerning tax levied on income gained from the
auctioning of manuscripts
For the income gained by the author who openly sells the original
copies or replicas of his own written works (at competitive price),
individual income tax shall be levied on the income gained from royalties.
VI. The question concerning tax levied on income from the lease of his
property
(1) The tax and the key construction funds for the state's energy and
communications, the state budgetary regulatory funds and additional
education fees paid by the tax payer in the course of leasing property may
be deducted from the income gained from the lease of his property if he
holds the certificate showing that he has paid tax (and the required
funds).
(2) When calculating and levying tax on the income gained from the
lease of the property of the tax payer, apart from the prescribed expenses
and related tax and fees that can be deducted according to law, it is
permissible to deduct the actual betterment fees paid for that leased
property by the tax payer who can provides effective and accurate
certificates proving that the expenses are borne by him. The betterment
fees allowed to be deducted is limited to 800 yuan each time, the
betterment fees which cannot be fully deducted at one time are allowed to
be deducted the next time until they are completely deducted.
(3) A tax payer whose income from the lease of property is confirmed
shall have the property right certificate as the basis, when such property
right certificate is lacking, the tax payer shall be determined by the
competent tax authorities in light of the actual conditions.
(4) When the owner of the property right dies, during the period when
the procedures for inheritance to the property rights have not as yet been
performed, if there is income gained from the lease of that property, the
individual who receives the rent shall be the tax payer.
VII. The question concerning how to determine the original value of the
creditor property transferred.
For the transfer of creditor's rights, the weighted average method is
adopted to determine the original value of property and reasonable
expenses which shall be deducted. This means, the total of the buying
price paid by the tax payer for the purchase of the kind of bonds and the
tax paid in the purchasing course divided by the total of the amount of
that kind of bonds purchased by the tax payer and multiplied by the amount
of that kind of bonds sold by the tax payer and plus the tax paid in the
course of selling that kind of bonds. This is indicated by the following
formula:
The total of
the buying
price paid
by the tax
payer when
The buying purchasing that
price and kind of bonds
expenses and the tax paid The tax
allowed to in the course The amount paid in
be deducted of purchase of that kind the course
for the = ----------------- x of bonds sold + of buying
certain kind The total amount at one time that kind
of bonds of that kind of of bonds
sold at bonds purchased
one time by the tax payer
VIII. The question concerning tax levied on the director fees
For the income derived from the director fees gained by an individual
for assuming the post as a director is essentially income belonging to
labor service remuneration, individual income tax is levied in accordance
with the item of income from labor service remuneration.
IX. The question concerning tax levied on the income gained by an
individual from different items of labor service remunerations
The "same item" mentioned in Item 1, Clause 1 of Article 21 of the
Regulations refers to a certain single item among the listed concrete
labor service items related to income from labor service remuneration, for
an individual who concurrently has income from different labor service
remunerations, expenses should be subtracted separately and individual
income tax shall be calculated and paid.
X. The question concerning how to determine the place for tax payment by
a foreign tax payer who works in several places in China
(1) Foreign personnel who temporarily come to China to work at
several places or provide labor services shall take the date prescribed by
the Tax Law for declaration of tax payment as the standard and declares to
pay tax at a certain place where the date for declaration of tax payment.
But he is allowed to file an application, After the application is granted
approval, he may declare tax payment at a fixed place.
(2) For foreign tax payers to whom wages and salaries are issued by
foreign enterprises or working bodies in China, the foreign enterprises or
working bodies in China shall declare tax payment with local tax
authorities for all these foreign tax payers.
XI. The question concerning tax levied on bonuses issued
When a shareholding enterprise distributes dividends and bonuses, the
due dividends and bonuses (i. e., issuing bonuses) are paid in the form of
shares to individual share-holders, the face value of the shares issued as
bonuses shall be taken as the amount of income, and individual income tax
shall be calculated and levied in light of the items of interest,
dividends and bonuses.
XII. The question concerning calculation of the payable tax amount by
using the method of rapid calculation of deducted amount
In order to simplify the calculation of the payable amount of
individual income tax, the payable tax amount can be calculated by the
method of rapid calculation of the deducted amount related to the income
from wages and salaries, the income from production and management of
individual industrial and commercial units, the income earned by
enterprises or institutions from contracting and leasing business to which
the progressive rates levied on income in excess of specific amounts are
applicable, as well as income from labor service remuneration to which the
rate of addition collection is applicable. The formula for calculating the
payable tax amount is given as follows:
Payable tax amount = taxable income amount x applicable tax
rates-rapid calculation of deducted amount
The rapid calculation of deducted amount for calculating payable tax
amount for the taxable income to which the progressive rates are levied on
income in excess of specific amounts, for details see attached Tables 1, 2
and 3.
XIII. The question concerning tax levied on bonuses for several months
earned lump sum by the tax payer or on additional year-end salary and
labor dividends
With regard to the bonuses belonging to several months or additional
year-end salary and labor dividends gained lump sum by the tax payer,
generally individual income tax is calculated and levied on the whole
bonuses or additional year-end salary and labor dividends together with
the wage and salary of the current month. But when the applicable tax rate
is raised after calculation of the combined amount, individual income tax
may be calculated and levied at the applicable tax rate by using monthly
bonuses or additional year-end salary and labor dividends to add the
current month wage and salary and subtract the balance of the current
month expenses deducted according to standard, the balance is regarded as
the base number to determine the applicable tax rate, then the current
month wage and salary is used to add the whole bonuses or additional
year-end salary and labor dividends and to subtract the balance of the
current month expenses deducted according to standard. If there is no
amount of taxable income calculated according to the above-mentioned
method. tax is exempt.
XIV. The question concerning the method for calculating and levying tax
borne by a unit or individual who is the tax payer
For the individual income tax payment borne by a unit or an
individual who is the tax payer, the income not containing tax gained by
the tax payer shall be converted into a taxable income amount on which
individual income tax shall be calculated and levied. The calculation
formula is given as follows:
(1) Payable income amount =
(the income amount not containing tax -
expense deducting standard -
rapid calculation deducted amount) -
(1 - tax rate)
(2) Taxable amount =
taxable income amount x applicable tax rate -
the rapid calculation deducted amount
The tax rate in formula (1) refers to the tax rate corresponding to
the grade difference not containing tax (for detail see attached tax rate
Tables 1, 2, and 3) on the income not containing tax; the tax rate in
formula (2) refers to the tax rate corresponding to the grade difference
containing tax on the amount of taxable income.
XV. The Question concerning how to handle tax reimbursement and tax
repayment for the income earned in foreign currency by the tax payer
(1) When the income is earned in foreign currency by the tax payer
and after tax is paid with Renminbi converted from the foreign currency in
accordance with the listed price published by the People's Bank of China,
if tax reimbursement is needed to be made for the extra tax payment, for
taxable income gained before December 31, 1993, the tax payment in
Renminbi which should be refunded can be converted into foreign currency
in accordance with the listed foreign exchange price (buying price, the
same below), at the time when tax is paid, then the amount of foreign
currency is converted into Renminbi in accordance with the listed foreign
exchange price on the day the tax reimbursement certificate is issued to
return the tax in Renminbi; for the taxable income gained after January 1,
1994, the extra tax payment in Renminbi shall be refunded directly.
(2) For the tax payer who earned income in foreign exchange, when
there is the need to repay tax for the underpaid tax, besides a final
settlement should be made in accordance with the stipulations of the Tax
Law, it is necessary to convert the foreign currency into Renminbi in
accordance with the listed foreign exchange price on the last day of the
previous month when the tax repayment certificate is issued, calculate the
taxable income amount and repay tax.
XVI. The question concerning how to calculate and levy tax on the wage
and salary income gained respectively from inside and outside China.
For a tax payer who has wage and salary income gained simultaneously
from inside and outside China, it is necessary to follow the principle
stipulated in Article 5 of the Regulations to judge whether the income
gained from inside and outside China is income derived from one country.
When the tax payer can provide effective certificate proving that he holds
a post or is hired simultaneously inside and outside China as well the
wage and salary standard, his income can be determined as income derived
from both inside and outside China, the expenses shall be subtracted
separately in accordance with the stipulations of the Tax Law and
Regulations and tax payment should be calculated; for those who fail to
provide the above-mentioned certificate, the income shall be regarded as
income earned from one country, if the unit where he holds a post or is
hired is outside China, the income shall be regarded as income earned from
outside China.
XVII. The question concerning how to calculate and levy tax if the
contracting or leasing period is less than one year
For a tax payer who engages in the contracting and leasing business,
the income gained from the contracting and leasing business on a
tax-paying year basis shall be used to calculate tax payment, within one
tax-paying year, if the contracting or leasing operation is less than 12
months, the number of months for the actual contracting and leasing
operation is taken as a tax-paying year to calculate tax payment. The
calculation formula is as follows:
The taxable income amount = the income amount from that year's
contracting and leasing operation - (800 x the number of months of actual
contracting and leasing operation in that year)
Taxable amount = taxable income amount x applicable tax rate- rapid
calculation deducted amount
XVIII. The question concerning interest, dividend and bonus
withholding agent The levying method of source withholding is
instituted for interest, dividend and bonus incomes, the withholding
agent should be the unit which directly pay interest, dividend and bonus
to the tax payer.
XIX. The question concerning the difference between wage and salary
income and income from labor service remuneration
Wage and salary income belongs to non-independent individual labor
service activity, that is the remuneration gained from the post an
individual holds in or is hired by a government office, organization,
school, army unit, enterprise, institution as well as other organizations;
income from labor service is the remuneration gained from various
mechanical arts an individual is independently engaged in and from various
labor services he provides. The differences between the two lie in: the
former has the relationship between the hirer and the hired, the latter
does not have such relationship.
XX. If previous regulations conflict with these Regulations, these
Regulations shall be acted upon.

Tax Rate Table 1

不分页显示   总共2页  1 [2]

  下一页