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内蒙古自治区工业品生产资料市场管理暂行办法

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内蒙古自治区工业品生产资料市场管理暂行办法

内蒙古自治区人民政府


内蒙古自治区工业品生产资料市场管理暂行办法

(1991年2月21日内蒙古自治区人民政府令第22号发布)

第一条 为加强工业品生产资料市场管理,保护合法经营,制止非法交易,维护社会主义经济秩序,依据国家和自治区有关规定,制定本办法。
第二条 本办法所称工业品生资料是指以工农业生产建设所需要的原料、材料、燃料、机电设备等工业品物质资料(不包括商业部门和农业生产资料部门分工管理的工业品生产资料)。
第三条 凡在自治区内从事工业品生产资料市场交易的单位和个人,除国家另有规定外,必须遵守本办法。
第四条 各级物资行政主管部门是规划管理同级工业品生产资料市场的职能部门。工商行政管理部门对工业品生产资料市场实施监督管理。
计划、物价、审计、税务和银行等部门应密切配合,依照法律和有关规定监督工业品生产资料的经营活动。
第五条 下列工业品生资料,不得进入市场:
(一)国家指令性计划分配和合同订购的;
(二)国家统一收购和国家禁止自由购销的;
(三)国家实行强制淘汰报废的;
(四)国家规定应领取工业品生产许可证而未取得生产许可证或许可证过期的。
第六条 生产建设单位多余闭置的生产设备可进入市场,属于上级主管部门管理的,须经主管部门批准。
第七条 进入市场的工业品生产资料,应当有生产许可证和产品合格证或产品质量说明书。
具有使用价值的次品,经企业主管部门批准后,方可降价销售。
第八条 开办经营工业品生产资料企业,必须具备下列条件:
(一)名称、组织机构和章程;
(二)固定的专业经营场地和仓储条件;
(三)法定数额的注册资金;
(四)较稳定的生产资料来源和销售供应范围;
(五)相应的经营管理人员,熟悉商品知识的专业人员,健全的财务管理制度和有资格证明的专业会计人员等。
第九条 开办经营重要工业品生产资料企业,必须持主管部门的申报文件,经同级物资行政主管部门审核,发给经营许可证后,向同级工商行政管理部门申请登记注册,办理营业执照。
第十条 工业品生产资料的经营单位和个人,应按照下列分工,经工商行政管理部门核准,从事经营活动:
(一)依法成立的物资企业或所属联合购销企业,按照工商行政管理部门核准的经营范围,经营工业品生产资料;
(二)生产主管部门的销售单位,各种工业企业、工业企业集团、生产性经济联合体的供销机构,按照国家有关规定销售可以自销的产品;
(三)商业企业、供销社按照国家和自治区有关规定经营工业品生产资料;
(四)个人可销售自产自销的工业品生产资料。
第十一条 国家规定专营和指定单位经营的工业品生产资料,禁止非指定单位和个人经营。
第十二条 重要工业品生产资料交易必须进入国家指定的生产资料市场,禁止场外交易。
第十三条 凡销售和购买工业品生产资料的单位和个人,均可在自治区和各盟市设置的物资交易场所参加交易,不受行政区划、行业部门的限制。
第十四条 进入市场的工业品生产资料,有国家定价和国家指导价的,必须执行国家定价和国家指导价(包括国家规定的基准价和浮动幅度、差率、利润率、最高限价等),没有国家定价和国家指导价的,实行市场调节价。不论实行何种价格,都要明码标价,公开交易。
第十五条 国营、集体林业单位和企事业销售自产的非统配木材,须持旗县以上林业主管部门的销售证明。个人出售自产木材须持苏木、乡(镇)人民政府或街道办事处的证明,并须进入生产资料市场或指定的市场出售。
第十六条 工业品生产资料交易,除数量不大即时结清的以外,必须签定书面合同。单位之间购销业务,一律通过银行结算。
生产企业和物资经营企业凭盖有市场专用章的合同或发票以及出具的证明,到交通运输部门办理运输手续。
第十七条 进入市场销售的工业品生产资料,在满足区内生产建设需要的前提下,可以销往区外。
第十八条 有关部门没收的生产资料,必须在指定的生产资料市场销售或委托物资经营企业代销。
第十九条 经营工业品生产资料的企业必须接受工商行政管理部门和物资行政主管部门的监督,并按时报送有关资料。
第二十条 在市场经营活动中,禁止下列行为:
(一)无照经营、超范围经营或伪造营业执照经营工业品生产资料;
(二)销售劣质工业品生产资料;
(三)抬价抢购套购或削价倾销;
(四)垄断货源,强制、胁迫他人接受其限制条件;
(五)倒卖计划调拨产品、凭证、批件、许可证、提货单和发票;
(六)买空卖空、就地倒卖重要工业品生产资料;
(七)国家禁止的其它行为。
第二十一条 违反本办法第十四条规定,由物价部门依照《中华人民共和国价格管理条例》予以处罚。
第二十二条 违反本办法第五条第(一)、(二),(三)项和第二十条第(三)、(四)、(五)、(六)、(七)项规定的,由工商行政管理部门依照《投机倒把行政处罚暂行条例》予以处罚。
违反本办法第二十条第(一)项规定的,由工商行政管理部门依照《中华人民共和国企业法人登记管理条例》予以处罚。
违反本办法第五条第(四)项和第二十条第(二)项规定的,依照《工业产品质量责任条例》和《严禁生产和销售无证产品的规定》予以处罚。
第二十三条 当事人对处罚决定不服的,可在接到处罚通知之日起十五日内,向作出处罚决定的上级机关申请复议,复议机关应在接到复议申请之日起二个月内,作出复议决定。当事人对复议决定仍不服的,可在接到复议决定之日起十五日内,向当地人民法院起诉。当事人也可直接向
人民法院起诉。逾期不申请复议、不起诉、又不履行的,由作出处罚决定的机关申请人民法院强制执行。
第二十四条 审批机关、登记主管机关的工作人员在履行公务时,滥用职权、营私舞弊、索贿受贿或者侵害经营单位合法权益,由单位或主管部门给予行政处分;构成犯罪的,由司法机关依法追究刊事责任。
第二十五条 本办法所指重要工业品生产资料以国务院公布的目录为准。
第二十六条 本办法自发布之日起施行。



1991年2月21日
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SECURITIES (INSIDER DEALING) ORDINANCE ——附加英文版

Hong Kong


SECURITIES (INSIDER DEALING) ORDINANCE
 (CHAPTER 395)
 ARRANGEMENT OF SECTIONS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  pplication
  Connected with a corporation"
  ossession of relevant information obtained in privileged
capacity
  Dealing in securities"
  Take-over offer"
  Relevant information"
  II    INSIDER DEALING
  hen insider dealing takes place
  Certain persons not to be held insider dealers
  Trustees and personal representatives
  Exercise of right to subscribe for or acquire securities
  Duty of officers of corporation
  Insider dealing not void or voidable
  III   INSIDER DEALING TRIBUNAL
  Constitution of Tribunal Inquiries by Tribunal
  Inquiries into insider dealing
  Powers of Tribunal
  Further powers of Tribunal to obtain information
  Incriminating answers
  Offences
  Privileged information Report and orders of Tribunal
  Report of Tribunal following inquiry
  Orders etc. of Tribunal
  Order against officer of corporation
  Limitation on aggregate amount of penalties
  Witnesses' expenses
  Expenses of investigation and inquiry
  Form and proof of order of Tribunal
  Order of Tribunal may be registered in Court
  Offence
  IV    APPEALS
  Appeal to Court of Appeal
  Powers of the Court of Appeal on appeal
  Stay of execution on appeal
  V    MISCELLANEOUS
  Offences by corporation, etc.
  Limitation on commencement of proceedings
  Chief Justice may make rules
  44. (Omitted)
 Whole document:
  
  dule.
  rdinance to amend the law relating to insider dealing in 
securities;
  for connected purposes.
  eptember 1991] L. N. 269 of 1991
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Securities (Insider Dealing)
Ordinance.
  nterpretation
  In this Ordinance, unless the context otherwise requires--
  ociate", in relation to a person entitled to exercise or control 
the
  cise of voting power in relation to a corporation, means--
  that person's spouse, reputed spouse, person co-habiting 
with that
  on as a spouse, that person's brother, sister, parent, 
step-parent,
  d (natural or adopted) or step-child;
  any corporation of which that person is a director;
  any person who is an employee or partner of that person;
  if that person is a corporation--
  any director of that corporation;
  any related corporation of that corporation; and
  ) any director or employee of any such related corporation; and
  if that person has with any other person an agreement or 
arrangement
  respect to the acquisition, holding or disposal of shares or 
other
  rests in that corporation or under which they undertake 
to act
  ther in exercising their voting power in relation to it, that 
other
  on;
  k or other document" includes--
  books of a banker;
  cheques, orders for the payment of money, bills of 
exchange, and
  issory notes in the possession or under the control of a banker;
  securities in the possession or under the control of a banker,
whether
  ay of pledge or otherwise;
  any document or record used in the ordinary course of business 
of a
  ;
  any record so used which is kept otherwise than in a legible form 
and
  apable of being reproduced in a legible form; and
  any accounts or deeds;
  mission" means the Securities and Futures Commission 
established by
  Securities and Futures Commission Ordinance (Cap. 24);
  pany" means a company as defined in section 2 (1) of the 
Companies
  nance (Cap. 32);
  troller", in relation to a corporation, means any person--
  in accordance with whose directions or instructions the 
directors of
  corporation or of another corporation of which it is a subsidiary 
are
  stomed to act; or
  who, either alone or with any associate, is entitled to exercise, 
or
  rol the exercise of, more than 33% of the voting power at 
general
  ings of the corporation or of another corporation of which it 
is a
  idiary, and references in this Ordinance to "control" 
shall be
  trued accordingly; "corporation" means any company or 
other body
  orate or an unincorporated body, incorporated or formed either
in Hong
  or elsewhere;
  
  ector" includes--
  any person occupying the position of director, by 
whatever name
  ed; and
  any person in accordance with whose directions or 
instructions the
  ctors of the corporation are accustomed to act;
  ument" includes any register, book, record, tape recording, any 
form
  omputer input or output, and any other document or similar
material
  ther produced mechanically, electrically, or manually, or by any
other
  s whatsoever);
  h Court" means the High Court of Justice;
  ding company" means a corporation which is a holding company 
within
  meaning of section 2 of the Companies Ordinance (Cap. 32);
  uiry" means an inquiry instituted under section 16;
  ider dealer" means a person who perpetrates any act which 
is an
  der dealing within the meaning of section 9 and also means a 
person
  is to be regarded as an insider dealer under section 16 (6);
  ider dealing" means an insider dealing within the meaning of 
section
  
  ted securities" means securities that are listed on the 
Unified
  ange at the time of any insider dealing in relation 
to those
  rities;
  icer" in relation to a corporation includes a director, 
manager or
  etary, and in relation to an unincorporated body includes every
member
  he governing body thereof; "related corporation", in relation 
to a
  oration, means--
  any corporation that is that corporation's subsidiary or 
holding
  any or a subsidiary of that corporation's holding company;
  any corporation a controller of which is also a controller of 
that
  oration; "relevant share capital" means a corporation's issued 
share
  tal of a class carrying rights to vote at general meetings 
of the
  oration;
  urities" means any shares, stocks, debentures, loan stocks, 
funds,
  s, or notes of, or issued by, any body, whether 
incorporated or
  corporated, or of any government or local government authority, 
and
  udes--
  rights, options, or interests (whether described as 
units  or
  rwise) in or in respect of any of the foregoing;
  certificates of interest or participation in, or temporary or 
interim
  ificates for, receipts for, or warrants to subscribe to or 
purchase,
  of the foregoing; or
  any instruments commonly known as securities;
  sidiary" means any corporation which is a subsidiary 
within the
  ing of section 2 of the Companies Ordinance (Cap. 32);
  bunal" has the meaning given to it in section 15;
  fied Exchange" means the stock market established under section
27 of
  Stock Exchanges Unification Ordinance (Cap. 361).
  For the purpose of the definition of "controller", where a 
person is
  tled to exercise or control the exercise of 33% or more of the 
voting
  r at general meetings of a corporation and that 
corporation is
  tled to exercise or control the exercise of any of the voting power
at
  ral meetings of another corporation ("the effective voting 
power")
  the effective voting power at general meetings of 
that other
  oration is taken as exercisable by that person.
  
  A person shall not be deemed to be a person in accordance with 
whose
  ctions or instructions the directors of a corporation are 
accustomed
  ct by reason only that the directors of the corporation act on 
advice
  n by him in a professional capacity.
  In this Ordinance securities are deemed to be listed on the 
Unified
  ange notwithstanding that dealings in such securities 
have been
  ended.
  In this Ordinance a reference to an interest in securities is 
to be
  as including an interest of any kind whatsoever in the 
securities;
  accordingly there are to be disregarded any restraints or
restrictions
  hich the exercise of any right attached to the interest 
may be
  ect.
  pplication
  Ordinance shall not have effect with respect to an insider dealing
in
  tion to the listed securities of a corporation which has taken 
place
  re the commencement of this Ordinance.
  Connected with a corporation"
  A person is connected with a corporation for the purposes of
section 9
  being an individual--
  he is a director or employee of that corporation or a 
related
  oration; or
  he is a substantial shareholder in the corporation or a 
related
  oration; or
  he occupies a position which may reasonably be expected to give 
him
  ss to relevant information concerning the corporation by virtue
of--
  any professional or business relationship existing between
himself (or
  employer or a corporation of which he is a director or a firm of
which
  s a partner) and that corporation, a related corporation or an
officer
  ubstantial shareholder in either of such corporations; or
  his being a director, employee or partner of a 
substantial
  eholder in the corporation or a related corporation; or
  he has access to relevant information in relation to the 
corporation
  irtue of his being connected (within the meaning of paragraph (a),
(b)
  c)) with another corporation, being information which relates 
to any
  saction (actual or contemplated) involving both those
corporations or
  lving one of them and the listed securities of the other or to 
the
  that such transaction is no longer contemplated; or
  he was at any time within the 6 months preceding any 
dealing in
  tion to listed securities within the meaning of section 9 a 
person
  ected with the corporation within the meaning of paragraph (a),
(b),
  or (d).
  A corporation is a person connected with a corporation 
for the
  oses of section 9 so long as any of its directors or employees 
is a
  on connected with that other corporation within the 
meaning of
  ection (1).
  In subsection (1), "substantial shareholder" in 
relation to a
  oration means a person who has an interest in the relevant 
share
  tal of that corporation which has a nominal value equal to or 
more
  10% of the nominal value of the relevant share capital of 
that
  oration.
  
  ossession of relevant information obtained in privileged
capacity
  A public officer or a member or employee (whether such 
member or
  oyee is temporary or permanent, paid or unpaid) of any body 
referred
  n subsection (2), who in his capacity as such receives 
relevant
  rmation concerning a corporation shall be deemed to be a 
person
  ected with that corporation for the purposes of section 9.
  The bodies referred to in subsection (1) are--
  the Executive Council;
  the Legislative Council;
  the Futures Exchange Company, Stock Exchange Company or any 
clearing
  e;
  any board, commission, committee or other body appointed by 
or on
  lf of the Governor or the Governor in Council under any Ordinance;
  any body corporate established or incorporated by Ordinance; and
  any body corporate specified by the Financial Secretary by 
notice
  ished in the Gazette.
  In this section--
  aring house" means a clearing house within the meaning of section
2
  of the Commodities Trading Ordinance (Cap. 250) or authorized 
under
  other Ordinance to carry on business as a clearing house in
respect of
  rities;
  ures Exchange Company" means the Exchange Company within the 
meaning
  ection 2 (1) of the Commodities Trading Ordinance (Cap. 250);
  ck Exchange Company" means the Exchange Company within the
meaning of
  ion 2 (1) of the Stock Exchanges Unification Ordinance (Cap. 361).
  In the case of a body referred to in subsection (2) which 
has no
  ers the reference in subsection (1) to a member shall be construed 
as
  ference to a member of the governing body thereof.
  Dealing in securities"
  the purposes of this Ordinance, a person deals in securities if
  ther as principal or agent) he buys, sells, exchanges or 
subscribes
  or agrees to buy, sell, exchange or subscribe for, any securities 
or
  ires or disposes of, or agrees to acquire or dispose of, the right 
to
  sell, exchange or subscribe for, any securities.
  Take-over offer"
  his Ordinance, "take-over offer for a corporation" means an offer
made
  ll the holders (or all the holders other than the person making 
the
  r and his nominees) of the shares in the corporation to acquire 
those
  es or a specified proportion of them, or to all the holders (or 
all
  holders other than the person making the offer and his nominees)
of a
  icular class of those shares to acquire the shares of that class
or a
  ified proportion of them.
  Relevant information"
  his Ordinance "relevant information" in relation to a 
corporation
  s specific information about that corporation which is not 
generally
  n to those persons who are accustomed or would be likely to deal 
in
  listed securities of that corporation but which would if 
it were
  rally known to them be likely materially to affect the price of 
those
  rities.
 PART II INSIDER DEALING
  
  hen insider dealing takes place
  Insider dealing in relation to the listed securities of a 
corporation
  s place--
  when a person connected with a corporation who is in 
possession of
  rmation which he knows is relevant information in relation to 
that
  oration deals in any listed securities of that corporation (or
in the
  ed securities of a related corporation) or counsels or 
procures
  her person to deal in such listed securities knowing or 
having
  onable cause to believe that such person would deal in them;
  when a person who is contemplating or has contemplated making
(whether
  or without another person) a take-over offer for a corporation 
and
  knows that the information that the offer is contemplated or 
is no
  er contemplated is relevant information in  relation 
to  that
  oration, deals in the listed securities of that corporation (or
in the
  ed securities of a related corporation) or counsels or 
procures
  her person to deal in those listed securities, otherwise than for 
the
  ose of such take-over;
  when relevant information in relation to a corporation is 
disclosed
  ctly or indirectly, by a person connected with that 
corporation, to
  her person and the first-mentioned person knows that the 
information
  elevant information in relation to the corporation and knows 
or has
  onable cause for believing that the other person will make use
of the
  rmation for the purpose of dealing, or counselling or 
procuring
  her to deal, in the listed securities of that corporation (or in 
the
  ed securities of a related corporation);
  when a person who is contemplating or has contemplated making
(whether
  or without another person) a take-over offer for a corporation 
and
  knows that the information that the offer is contemplated or 
is no
  er contemplated is relevant information in  relation 
to  that
  oration, discloses that information, directly or 
indirectly, to
  her person and the first-mentioned person knows or has 
reasonable
  e for believing that the other person will make use of the
information
  the purpose in dealing, or in counselling or procuring 
another to
  , in the listed securities of that corporation (or in the 
listed
  rities of a related corporation);
  when a person who has information which he knows is 
relevant
  rmation in relation to a corporation which he received 
(directly or
  rectly) from a person--
  whom he knows is connected with that corporation; and
  whom he knows or has reasonable cause to believe 
held that
  rmation by virtue of being so connected,
  s in the listed securities of that corporation (or in the 
listed
  rities of a related corporation) or counsels or procures 
another
  on to deal in those listed securities;
  when a person who has received (directly or indirectly) from a 
person
  he knows or has reasonable cause to believe is contemplating or
is no
  er contemplating a take-over offer for a corporation, 
information to
  effect and knows that such information is relevant 
information in
  tion to that corporation, deals in the listed securities 
of that
  oration (or in the listed securities of a related 
corporation) or
  sels or procures another person to deal in those listed
securities.
  
  An insider dealing in relation to the listed 
securities of a
  oration also takes place when a person who is knowingly in 
possession
  elevant information in relation to that corporation in any 
of the
  umstances described in subsection (1) --
  counsels or procures any other person to deal in the listed
securities
  hat corporation (or in the listed securities of a related
corporation)
  he knowledge or with reasonable cause to believe that, that 
person
  d deal in those listed securities outside Hong Kong on any 
stock
  ange other than the Unified Exchange; or
  discloses that relevant information to any other person 
in the
  ledge or with reasonable cause to believe that, that or some 
other
  on will make use of that information for the purpose of dealing,
or of
  selling or procuring any other person to deal, in 
the listed
  rities of that corporation (or in the listed securities of a 
related
  oration) outside Hong Kong on any stock exchange other 
than the
  ied Exchange.

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北京市地方税务局个人所得税全员全额扣缴申报管理暂行办法

北京市地方税务局


北京市地方税务局个人所得税全员全额扣缴申报管理暂行办法
      


  第一条 为了进一步加强个人所得税征收管理,提高税务机关的纳税服务水平,切实维护纳税人和扣缴义务人的合法权益,不断规范代扣代缴制度,根据《中华人民共和国个人所得税法》(以下简称税法)、《中华人民共和国税收征收管理法》(以下简称《征管法》)、国家税务总局《个人所得税全员全额扣缴申报管理暂行办法》,结合我市实际情况,制定本办法。
  第二条 本办法适用于在北京市地方税务机关缴纳个人所得税的所有扣缴义务人。

  第三条 本办法所称个人所得税全员全额扣缴申报(以下简称扣缴申报),是指扣缴义务人向个人支付应税所得时,不论其是否属于本单位人员、支付的应税所得是否达到纳税标准,扣缴义务人应当在代扣税款的次月内,向主管税务机关报送其支付应税所得个人(以下简称个人)的基本信息、支付所得项目和数额、扣缴税款数额以及其他相关涉税信息。

  第四条 实行个人所得税全员全额扣缴申报的应税所得包括:

  (一)工资、薪金所得;

  (二)劳务报酬所得;

  (三)稿酬所得;

  (四)特许权使用费所得;

  (五)利息、股息、红利所得;

  (六)财产租赁所得;

  (七)财产转让所得;

  (八)偶然所得;

  (九)经国务院财政部门确定征税的其他所得。

  第五条 扣缴义务人实施个人所得税全员全额扣缴申报,可采用以下申报方式:

  (一)网上电子申报方式。扣缴义务人利用全员全额申报软件将纳税义务人的有关扣缴信息通过电子申报网络,向主管税务机关办理个人所得税扣缴申报。

  (二)上门自助申报方式。由税务机关征收管理部门提供装有全员全额申报软件的终端设备,扣缴义务人可通过磁盘导入或手工输入扣缴信息,实施个人所得税扣缴申报。

  第六条 扣缴义务人在进行初次扣缴申报前应记录以下个人基础信息:姓名、身份证照类型及号码、职务、户籍所在地、有效联系电话、有效通信地址及邮政编码等。个人及基础信息发生变化时,扣缴义务人应及时变更。 

  第七条 扣缴义务人应在税法规定的期限内解缴代扣税款,同时向主管税务机关报送或上传《扣缴个人所得税报告表》和个人基础信息。但同时报送有困难的,应向主管税务机关说明原因,并最迟在扣缴税款的次月底前报送。

  第八条 扣缴义务人在扣缴税款时,不论支付的应税所得是否达到纳税标准,均按每个人逐栏逐项填写或录入《扣缴个人所得税报告表》。

  第九条 税务机关、扣缴义务人应依法保存相关申报资料,包括电子申报资料。

  第十条 扣缴义务人可以依法委托税务代理人办理本办法所涉及的相关税务事宜。

  第十一条 因扣缴义务人责任造成纳税人多缴税款的,可依据《征管法》第五十一条规定进行退税处理。如已开具相应期间的完税证明,扣缴义务人应先行将完税证明原件提交税务机关,税务机关在办理退税后依法缴销。

  第十二条 扣缴义务人不按上述规定办理的,税务机关应按照《征管法》规定,依法给予严肃处理,并追究其相应法律责任。

  第十三条 税务机关及其工作人员未为扣缴义务人、纳税义务人保密或故意泄密的,按照《征管法》第八十七条规定,对直接负责的主管人员和其他直接责任人员,由所在单位或者有关单位依法给予行政处分。

  第十四条 本办法由北京市地方税务局负责解释。

  第十五条 本暂行办法从2006年10月1日起执行。此前规定与本办法有抵触或不一致的,按本办法执行。 



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