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厦门市社会保障性住房管理条例

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厦门市社会保障性住房管理条例

福建省厦门市人大常委会


厦门市社会保障性住房管理条例

(2009年1月7日厦门市第十三届人民代表大会常务委员会第十三次会议通过 2009年5月23日福建省第十一届人民代表大会常务委员会第九次会议批准 2009年5月27日厦门市人民代表大会常务委员会公告第6号公布 自2009年6月1日起施行)


第一章 总则

第一条 为建立和完善本市社会保障性住房制度,加强政府住房保障职能,逐步解决本市居民的住房困难,促进和谐社会建设,根据有关法律、法规,结合本市实际,制定本条例。

第二条 本条例适用于本市行政区域内社会保障性住房的规划、建设、分配、使用和监督等管理与服务工作。

第三条 本条例所称的社会保障性住房,是指政府提供优惠,限定户型、面积、租金标准和销售价格,向本市住房困难家庭,以出租或者出售方式提供的,具有保障性质的政策性住房。

社会保障性住房包括廉租住房、保障性租赁房、经济适用住房、保障性商品房以及其他用于保障用途的住房。

第四条 解决本市居民的住房困难是市人民政府的重要职责。

市人民政府应当优先解决低收入家庭住房困难,对其中属于最低生活保障对象的住房困难家庭实行应保尽保,并可以根据实际情况对其他住房困难家庭予以适度保障。

第五条 社会保障性住房实行统一规划、统一建设、统一分配、统一管理。

社会保障性住房管理应当遵循公开、公平、公正的原则,实行严格的准入与退出机制。

第六条 市住房保障行政管理部门依照本条例负责本市社会保障性住房工作的组织实施和管理。

其他有关行政管理部门在各自职责范围内做好社会保障性住房管理工作。

区人民政府、街道办事处(镇人民政府)依据本条例负责社会保障性住房管理的相关工作。

第二章 规划与建设

第七条 市人民政府应当编制社会保障性住房发展规划、年度计划,纳入国民经济和社会发展规划、年度计划,并向社会公布。

市住房保障行政管理部门应当建立全市住房信息管理系统,加强对全市社会保障性住房建设供给和需求的分析,作为编制社会保障性住房发展规划、年度计划的重要依据。

第八条 市人民政府应当统筹社会保障性住房房源,可以组织建设,也可以通过回收、回购、收购、接受捐赠等途径筹集。

市住房保障行政管理部门应当建立社会保障性住房房源管理制度。社会保障性住房的地段、户型、面积、价格、交付期限及供给对象等信息应当及时向社会公布。

第九条 社会保障性住房建设用地应当纳入本市年度土地供应计划,确保优先供应。

第十条 社会保障性住房应当统筹规划、合理布局、配套建设,充分考虑住房困难家庭对交通、就医、就学等配套设施的要求。

社会保障性住房建设坚持小户型、统一装修、经济实用的原则,满足住户的基本住房需求。

第十一条 社会保障性住房建设资金按下列渠道筹集:

(一)年度财政预算安排的专项建设资金;

(二)提取贷款风险准备金和管理费用后的住房公积金增值收益余额;

(三)土地出让净收益中按照不低于10%的比例安排的资金;

(四)中央和省级财政预算安排的社会保障性住房专项建设补助资金;

(五)社会保障性住房售房款;

(六)社会保障性住房购房人上市交易缴纳的土地收益等相关价款;

(七)社会保障性住房建设融资款;

(八)捐赠资金;

(九)其他方式筹集的资金。

第十二条 社会保障性住房建设资金应当专项用于下列支出:

(一)新建、改建、回购社会保障性住房;

(二)收购其他住房用作社会保障性住房;

(三)社会保障性住房分配之前所需的维护和管理;

(四)偿付社会保障性住房建设融资本息。

社会保障性住房建设资金支出国家另有规定的,按照国家有关规定执行。

第十三条 社会保障性住房建设资金实行专项管理、分账核算、专款专用。

社会保障性住房建设资金的筹集、拨付、使用、管理和租金收支,依法接受审计机关的审计监督和有关部门的监督。

第三章 申请与分配

第十四条 具有本市户籍的住房困难家庭,可以依照本条例申请社会保障性住房。

住房困难标准、住房保障面积标准、低收入家庭收入(资产)标准以及具体的住房保障方式,由市住房保障行政管理部门制定,报市人民政府批准,定期向社会公布。

第十五条 具有下列情形之一的,不得申请社会保障性住房:

(一)申请之日前五年内有房产转让行为的;

(二)通过购买商品房取得本市户籍的;

(三)作为商品房委托代理人或者通过投靠子女取得本市户籍未满十年的;

(四)已领取拆迁公有住房安置补偿金未退还的;

(五)市人民政府规定的其他情形。

第十六条 申请社会保障性住房的家庭由申请人提出申请,申请人的配偶和未成年子女必须共同申请;其他家庭成员也可以共同申请。申请家庭的收入(资产)、住房面积应当合并计算。共同申请购买社会保障性住房的,其产权归属由申请家庭自行确定。

申请家庭包括本市符合社会保障性住房申请条件、达到规定年龄的单身居民。

第十七条 符合申请条件的每一家庭只能申请一套社会保障性住房。

第十八条 申请社会保障性住房,应当如实申报家庭人口、户籍、收入(资产)、住房等相关信息,提交下列资料:

(一)社会保障性住房申请表;

(二)家庭住房状况的证明材料;

(三)家庭成员身份证和户口簿;

(四)市人民政府规定的其他证明材料。

属低收入家庭的,还应当提交家庭收入(资产)情况的证明材料。

申请家庭应当声明同意接受市住房保障行政管理部门和有关行政管理部门对其户籍、收入(资产)、住房等情况的调查核实。

第十九条 社会保障性住房实行轮候分配制度,按轮候号先后顺序配租或者配售。

第二十条 申请社会保障性住房,按照下列程序办理:

(一)申请社会保障性住房的家庭,由申请人向户籍所在地社区居民委员会提出申请。申报材料符合规定的,社区居民委员会当场予以登记、发放轮候登记号;

(二)社区居民委员会受街道办事处(镇人民政府)的委托,对申请家庭的人口、户籍、收入(资产)、住房等情况进行调查核实并在社区内公示,公示期不少于七日。公示期满后户籍所在地社区居民委员会应当将申请材料及公示情况报送街道办事处(镇人民政府);

(三)街道办事处(镇人民政府)对申请材料及申请家庭收入(资产)、家庭住房状况是否符合规定条件进行审查。区人民政府有关部门对低收入家庭的资格进行认定,并对申请承租社会保障性住房的租金补助比例予以确定,并报市住房保障行政管理部门;

(四)市住房保障行政管理部门对申请家庭进行审核,并将审核结果通过报纸、网站公示十五日。对不符合条件的,取消轮候资格,书面通知申请人并说明理由。

第二十一条 社会保障性住房申请家庭在轮候期间,家庭人口、户籍、收入(资产)、住房等情况发生变化不再符合社会保障性住房申请条件的,应当如实向市住房保障行政管理部门申报,并退出轮候。

第二十二条 有下列情形之一的低收入住房困难家庭,在轮候时予以适当优先分配:

(一)享受最低生活保障的家庭;

(二)孤寡老人;

(三)申请家庭成员中有属于残疾、重点优抚对象、获得市级以上见义勇为表彰、特殊贡献奖励、劳动模范称号的;

(四)申请家庭成员中有在服兵役期间荣立二等功、战时荣立三等功以上的。

第二十三条 有下列情形之一的申请家庭,可以予以单列分配:

(一)居住在危房的;

(二)居住在已退的侨房、信托代管房等落实政策住房的;

(三)居住在已确定拆迁范围内的住房且不符合安置条件的。

第二十四条 社会保障性住房的分配房源、分配方案及分配结果,由市住房保障行政管理部门及时通过报纸、网站向社会公布,接受监督。

第二十五条 企事业单位人才、公务人员以及来厦工作人员申请社会保障性住房的,申请条件与分配程序由市人民政府另行规定。

第四章 售价与租金

第二十六条 社会保障性住房的销售价格由市住房保障行政管理部门会同市物价、财政和其他行政管理部门,按照国家有关规定,结合本市实际确定,报市人民政府批准后向社会公布。

经济适用住房的销售价格按国家规定的定价原则确定。保障性商品房的销售价格主要由基准地价、建设成本和相关税费构成。

第二十七条 社会保障性住房租金按市场租金标准计租,并按家庭收入(资产)情况实行租金补助。因重大疾病、意外事故等造成经济特别困难,没有能力缴交租金的承租家庭,可以申请特殊租金补助。

社会保障性住房市场租金标准、租金补助标准,由市住房保障行政管理部门会同市财政、物价行政管理部门确定,报市人民政府批准后向社会公布。

第二十八条 社会保障性住房的租金补助和廉租住房货币补贴经费,纳入相关支付单位的部门预算。

第二十九条 取得购买社会保障性住房资格的,未在市住房保障行政管理部门规定的时限内签订社会保障性住房买卖合同及未按合同规定期限缴交购房款的,视为放弃当次购房资格。

承租社会保障性住房的,应当按合同约定及时缴纳租金;无正当理由累计欠缴自付部分的租金超过六个月的,取消欠缴租金期间的租金补助并按市场租金标准计租。

第三十条 社会保障性住房租金收入全额上缴市财政专户,实行收支两条线管理,用于低收入家庭的租金补助和物业服务费补助、社会保障性住房的维护和管理费用以及国家规定的支出。

第五章 使用管理

第三十一条 社会保障性住房实行入住备案制度。

第三十二条 社会保障性住房的住户不得违反规定将社会保障性住房出租、转租、转借、调换、转让、抵押以及作为经营性用房。

承租社会保障性住房的,应当在接到办理入住手续通知后的二个月内办理交房手续并入住。承租的社会保障性住房连续空置不得无故超过六个月。

第三十三条 市住房保障行政管理部门应当加强对社会保障性住房使用情况的监督管理。社会保障性住房所在地街道办事处(镇人民政府)具体负责对社会保障性住房住户的使用情况进行调查、核实、提出处理意见。

第三十四条 物业服务企业受市住房保障行政管理部门委托,应当建立社会保障性住房住户、住房档案,将住户入住情况登记造册,及时了解和掌握社会保障性住房的出租、转租、转借、调换、经营、转让、空置等情况,发现违反规定使用社会保障性住房以及住户的家庭人口、收入(资产)、住房变化等情况,应当及时报告所在地街道办事处(镇人民政府)。

社会保障性住房住户有义务配合物业服务企业、街道办事处(镇人民政府)和市住房保障行政管理部门对社会保障性住房使用情况的核查工作。

第三十五条 社会保障性住房住户在居住期间发生收入、人口变动等情况,需调整租金补助、物业服务费补助、房型,或者需要由租赁改为购买的,住户可持申请材料向街道办事处(镇人民政府)申请。

第三十六条 社会保障性住房住户不得改变房屋用途,不得损毁、破坏、不得擅自装修和改变房屋结构、配套设施。

第三十七条 社会保障性住房住户应当及时缴纳物业服务费用。

低收入家庭可以申请社会保障性住房物业服务费补助,由市住房保障行政管理部门按市人民政府规定给予补助。

未分配的社会保障性住房的物业服务费用,由市住房保障行政管理部门按规定向物业服务企业支付。

第六章 退出

第三十八条 申请家庭现有住房属于政府优惠政策住房的,应当在社会保障性住房交房后六十日内退出其原有的政府优惠政策住房,由市住房保障行政管理部门回收或者回购。

第三十九条 购买社会保障性住房不满五年,不得直接上市交易,购房人因特殊原因确需转让社会保障性住房的,由政府按原价格并考虑折旧和物价水平等因素进行回购。

购买社会保障性住房满五年,购房人上市转让社会保障性住房的,应当按原购房价格与届时相应地段社会保障性住房上市交易指导价格的差价的一定比例向政府交纳土地收益等相关价款,具体交纳比例及社会保障性住房上市交易指导价格由市人民政府确定,政府可以优先回购。

前两款规定的限制上市交易时间从不动产登记簿上权属登记之日起计算。

上述规定应当在社会保障性住房买卖合同中予以载明,并明确相关违约责任。

第四十条 申请家庭已取得社会保障性住房后又拥有其它住房的,应当主动向市住房保障行政管理部门申报并退出社会保障性住房。退出的社会保障性住房由市住房保障行政管理部门按规定及合同约定回收或者回购。

第四十一条 承租社会保障性住房的,其家庭人口、户籍、收入(资产)、住房等情况发生变化时,应当主动申报。市住房保障行政管理部门对不符合承租条件的,收回社会保障性住房。

承租社会保障性住房合同期满需继续承租的,应当提前三个月向市住房保障行政管理部门提出申请。经审核仍符合承租条件的,续签租赁合同,并按规定实行租金补助。

租赁合同期满未再申请或者经审核不符合承租条件的,房屋由市住房保障行政管理部门收回。

第七章 法律责任

第四十二条 违反本条例规定,申请社会保障性住房时或者在轮候期间,不如实申报家庭人口、户籍、收入(资产)、住房等情况及其变化的,责令改正,可处一千元以上五千元以下罚款;不符合申请条件的,取消其轮候资格。

第四十三条 违反本条例规定,对弄虚作假、隐瞒家庭收入(资产)和住房条件骗取社会保障性住房的,收回房屋、没收违法所得,并处一万元以上三万元以下罚款。对出具虚假证明的,依法追究相关责任人的责任。

第四十四条 违反本条例规定,出租、转租、转借、调换、经营、转让社会保障性住房,擅自装修和改变房屋用途,损毁、破坏和改变房屋结构和配套设施的,责令限期改正,没收违法所得;拒不改正的,收回房屋,并对相关责任人处二千元以上一万元以下罚款。

违反本条例规定,社会保障性住房承租户在接到办理入住手续通知后二个月内未办理手续并入住的,取消其承租资格;承租的社会保障性住房无故连续空置超过六个月的,收回房屋。

第四十五条 违反本条例规定,不按期缴纳租金的,责令补交,并加收每逾期一日应缴金额千分之三的滞纳金;情节严重的,收回房屋。

第四十六条 按照本条例第四十二条、第四十三条、第四十四条、第四十五条规定,取消申请轮候资格或者收回房屋的,申请家庭五年内不得再申请社会保障性住房。

第四十七条 违反本条例规定,应当退出社会保障性住房或者原政府优惠政策住房而未退出的,自应当收回之日起按市场租金标准缴交租金,并可给予三个月的过渡期;过渡期满仍拒不退出的,按应交市场租金的一倍处以罚款,并由市住房保障行政管理部门依法申请强制执行。

第四十八条 根据本条例规定实施行政处罚的,具体实施行政处罚的主体,由市人民政府按照职能部门职责分工确定。

第四十九条 申请人对有关部门的审核结论、分配结果以及其他具体行政行为不服的,可以依法申请行政复议或者提起行政诉讼。

第五十条 任何单位和个人有权对违反本条例规定的行为进行举报,接受举报的单位应当依法进行调查、核实和处理,并及时将处理结果反馈举报人。

第五十一条 社会保障性住房管理工作人员滥用职权、玩忽职守、徇私舞弊的,依法给予处分;构成犯罪的,依法追究刑事责任。

第八章 附则

第五十二条 符合廉租住房保障条件的低收入住房困难家庭,可以按市人民政府规定申请廉租住房货币补贴。

已领取廉租住房货币补贴的家庭,可以申请社会保障性住房,在取得社会保障性住房后停止发放货币补贴。

第五十三条 市人民政府根据本条例制定实施办法。

第五十四条 本条例自2009年6月1日起施行。


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中华人民共和国外商投资企业和外国企业所得税法(附英文)(废止)

全国人民代表大会


中华人民共和国主席令(七届第45号)


  《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过,现予公布,自1991年7月1日起施行。

中华人民共和国主席 杨尚昆
                                1991年4月9日

中华人民共和国外商投资企业和外国企业所得税法(附英文)

1991年4月9日第七届全国人民代表大会第四次会议通过

第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
在中华人民共和国境内,外国企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业,是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业,是指在中国境内设立机构、场所,从事生产、经营和虽未设立机构、场所,而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内,就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税,按应纳税的所得额计算,税率为30%;地方所得税,按应纳税的所得额计算,税率为3%。
第六条 国家按照产业政策,引导外商投资方向,鼓励举办采用先进技术、设备,产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业,减按15%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业,属于能源、交通、港口、码头或者国家鼓励的其他项目的,可以减按15%的税率征收企业所得税,具体办法由国务院规定。
第八条 对生产性外商投资企业,经营期在十年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税,但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的,由国务院另行规定。外商投资企业实际经营期不满十年的,应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定,对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇,或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇,在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业,依照前两款规定享受免税、减税待遇期满后,经企业申请,国务院税务主管部门批准,在以后的十年内可以继续按应纳税额减征15%至30%的企业所得税。
本法施行后,需要变更前三款的免征、减征企业所得税的规定的,由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目,省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于五年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40%税款,国务院另有优惠规定的,依照国务院的规定办理;再投资不满五年撤出的,应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损,可以用下一纳税年度的所得弥补;下一纳税年度的所得不足弥补的,可以逐年延续弥补,但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来,应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用,而减少其应纳税的所得额的,税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项,应当向工商行政管理机关办理登记或者变更、注销登记,并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税,按年计算,分季预缴。季度终了后十五日内预缴;年度终了后五个月内汇算清缴,多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内,向当地税务机关报送预缴所得税申报表;年度终了后四个月内,报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度,应当报送当地税务机关备查。各项会计记录必须完整准确,有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的,应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时,其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额,超过实缴资本的部分为清算所得,应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所,而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得,或者虽设立机构、场所,但上述所得与其机构、场所没有实际联系的,都应当缴纳20%的所得税。
依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向当地税务机关报送扣缴所得税报告表。
对下列所得,免征、减征所得税:
(一)外国投资者从外商投资企业取得的利润,免征所得税;
(二)国际金融组织贷款给中国政府和中国国家银行的利息所得,免征所得税;
(三)外国银行按照优惠利率贷款给中国国家银行的利息所得,免征所得税;
(四)为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费,经国务院税务主管部门批准,可以减按10%的税率征收所得税,其中技术先进或者条件优惠的,可以免征所得税。
除本条规定以外,对于利润、利息、租金、特许权使用费和其他所得,需要给予所得税减征、免征的优惠待遇的,由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查;有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告,并提供有关资料,不得拒绝或者隐瞒。
税务机关派出人员进行检查时,应当出示证件,并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的,应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的,或者扣缴义务人未按规定期限解缴税款的,税务机关除限期缴纳外,从滞纳税款之日起,按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的,未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,或者未将本单位的财务、会计制度报送税务机关备查的,由税务机关责令限期登记或者报送,可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送,逾期仍不向税务机关办理税务登记或者变更登记,或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,由税务机关处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务,不扣或者少扣应扣税款的,由税务机关限期追缴应扣未扣税款,可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的,由税务机关责令限期缴纳,可以处以五千元以下的罚款;逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的,或者未按本法规定的期限缴纳税款,经税务机关催缴,在规定的期限内仍不缴纳的,由税务机关追缴其应缴纳税款,并处以应补税款五倍以下的罚款;情节严重的,依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时,必须先依照规定纳税,然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的,可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的,可以在接到处罚通知之日起十五日内,向作出处罚决定的机关的上一级机关申请复议;对复议决定不服的,可以在接到复议决定之日起十五日内,向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内,直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业,依照本法规定,其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的,在批准的经营期限内,依照本法施行前法律和国务院有关规定执行;没有经营期限的,在国务院规定的期间内,依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的,依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。

INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)

Important Notice: (注意事项)
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over the tax withheld within the
prescribed time limit, the tax authorities shall, in addition to setting a
new time limit for tax payment, impose a surcharge for overdue payment,
equal to 0.2 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
registration or submission of documents, they shall impose a fine of ten
thousand yuan or less on the taxpayer or withholding agent which again
fails to meet the time limit for going through registration or making a
change in registration with the tax authorities, or for submitting income
tax return, final accounting statements or withholding income tax return
to the tax authorities. Where the circumstances are serious, the legal
representative and the person directly responsible shall be investigated
for criminal responsibility by applying mutatis mutandis the provisions of
Article 121 of the Criminal Law.
Article 24
Where the withholding agent fails to fulfil its obligation to withhold tax
as provided in this Law, and does not withhold or withholds an amount less
than that should have been withheld, the tax authorities shall set a time
limit for the payment of the amount of tax that should have been withheld,
and may impose a fine up to but not exceeding one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or less on the withholding
agent. If the circumstances are serious, the legal representative and the
person directly responsible shall be investigated for criminal
responsibility by applying mutatis mutandis the provisions of Article 121
of the Criminal Law.
Article 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.


侵占罪?盗窃罪?

朱龙岗


  行为人X在银行ATM机上取款后,走时把银行卡遗忘机中未取,后另一行为人Y在取钱时发现了X的银行卡尚留机中,Y就直接从X卡中划掉了了5万元,并转到在自己帐户上。问Y的行为涉嫌盗窃罪还是侵占罪。

  侵占罪与盗窃罪区别表现在三点上:

(1)犯意形成时间不同。侵占罪行为实施之前,行为人已经合法持有他人 财物,犯罪故意是在持有他人财物之后形成的;盗窃罪在实施盗窃行为之前,就产生了犯罪故意。

(2)犯罪客观方面表现不同。侵占罪既是以各种理由和借口非法占有他人财物拒不退还;盗窃罪表现为采取自己认为不使财物所有人发觉的方法暗中窃取财物。

(3)侵占罪侵占的他人财物只能是其实施,已经持有的他人财物、遗忘物、埋藏物;盗窃罪的对象是任何公私财物。

  结合本案来看,假如认定X遗忘的银行卡属于财物的话,那么Y的行为定侵占罪更合适些,因为无论从那方面看,Y的行为都符合侵占罪的一般构成要件。这点就不再多叙。问题是,如果认定X的银行卡只是财物权利的凭证,本质上其作为有体物的财产价值是很小的,而更多的看作一种权利的话,Y的行为会不会涉嫌盗窃罪呢?

  我认为其定性为盗窃罪可以的,因为从盗窃罪的定义来看,所谓盗窃罪就是以非法占有为目的,多次秘密窃取或窃取数额较大的公私财物的行为。盗窃罪侵犯的客体是财物的所有权 。在本案中,Y发现X的银行卡并持为己有的行为,可以理解为Y拾得遗忘物后暂由自己管理的合法持有行为。Y合法持有X的银行卡并不是出于主观非法占有的动机,而是基于一种事实,一种法律拟制的事实——占有。也就是说,因为民法上规定的占有推定理论Y成为银行卡的合法持有人。但Y持有X的银行卡是否就意味着Y是银行卡的合法所有人呢?显然不是,因为所有权具有追及效力,无论物辗转谁手原所有权人都可以向其主张权利(当然善意取得例外)。故Y既不是银行卡的所有人,更不是银行卡帐号下所能够支取的金钱的所有权人。银行卡与银行卡帐号下所能够支取的钱物是两个不同的“物”,前者因其作为一张塑料卡片价值极小可以忽略不计,其只是对后者的一种权利凭证。比如在一起盗窃案中,嫌疑人仅仅盗窃了被害人的一张银行卡及完整密码,但只要嫌疑人没有用银行卡和密码去支取帐号内钱物,就不能用银行卡的账面余额作为盗窃标的价值而对其定性为盗窃罪,因为银行卡帐号下的金钱其实还处于被害人控制之下,犯罪未遂。在本案中Y合法持有银行卡,并不意味者Y就持有卡内钱物,卡内钱物依然处在原所有权人的持有之下,只不过通过银行代为保管。因侵占罪的犯罪故意是在持有他人财物之后产生的,侵占行为的前提是合法持有他人的财物,而本案嫌疑人Y在合法持有他人银行卡之时并没有合法持有X的钱物,X的钱物(也即银行卡帐号下X的存款的余额)还依然在其控制范围之下(表现为X可以用存折去银行取回所储钱物或通过银行挂失止付等),又因Y合法持有的银行卡作为一张塑料卡片价值并不大,即便侵占其也不构成侵占罪。事实上,犯罪嫌疑人Y在占有X银行卡后,因财起意,利用银行卡作为犯罪手段非法取得了X的钱物,只不过因为银行卡处于一个极为特殊的环境下(留在ATM机中,不用输密码),所以Y盗窃X卡下的钱物才如此便利。在本案中,占有银行卡与后面的利用银行卡盗窃属于先后关系,在嫌疑人Y合法持有银行卡时其并没有犯罪故意,因其在先并没有想到要去盗窃这个银行卡;但因为Y持有银行卡并不意味着其已经占有X的钱物,X的钱物还在银行代管的所有权人X名下,故Y在取得银行卡后因不满意仅作为一张塑料卡片的持有人,而非卡片帐号下钱物的所有人,又以银行卡作为犯罪手段和工具,盗取了X的合法所有的钱物。此时,Y的主观故意已经远非合法持有那张银行卡或继续持有不予归还X,Y的动机很简单:持有那张银行卡,并用它把卡内钱物从所有权人X 帐户上转到自己帐户上,并以为采用这种特殊方式银行就不会发现或拒付(考虑到银行作为钱物所有权人的代管人,有义务保护所有权人帐户内财物),其盗窃故意在用银行卡转移钱物从而完成对钱物的持有之前已经存在了,否则Y也就没有转帐的必要。其主观目的也很明确:占有X的钱物,而非持有那没有金钱价值的银行卡。故通过对嫌疑人Y从发现银行卡到通过转帐非法占有受害人X钱物的全过程综合认定,可以确信Y犯罪故意在占有X银行卡帐户内钱物之前已经形成了;盗窃的对象并不是X的遗忘物“银行卡”,而是依然在X控制之下并为银行代管的银行卡内的“财物”;嫌疑人Y并非以各种理由将合法持有的财物即“银行卡”非法占有拒不退还,而是带着非常明确的目的将尚未合法持有的X的银行卡帐号内钱物占为己有;故Y行为应定性为盗窃罪。

  以上仅为笔者个人薄见,权作抛砖引玉,期望各位同仁能慷慨陈词,各抒己见,共同提高。


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