国家工商行政管理局关于当前治理“三乱”工作的安排意见的通知
作者:法律资料网 时间:2024-07-22 09:49:52 浏览:9530
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国家工商行政管理局关于当前治理“三乱”工作的安排意见的通知
国家工商行政管理局关于当前治理“三乱”工作的安排意见的通知
国家工商局
各司（局）室、事业单位：
根据中共中央中发〔1990〕16号文件提出的任务、要求和全国治理“三乱”领导小组《关于1992年全国治理“三乱”工作安排要点的通知》精神，结合我局机关和系统的具体情况，经局治理“三乱”领导小组（以下简称局领导小组）研究，现将当前治理“三乱”工作的安排
意见通知如下：
一、局治理“三乱”办公室要继续与全国治理乱收费办公室加强联系，促使其对我局申报的行政性收费项目及早核定，尽快予以公布；同时注意搜集各省、自治区、直辖市人民政府对地方工商行政管理机关行政性收费项目审定的公告，以便掌握情况。
二、为了巩固前一阶段治理成果，从现在开始，局机关负有执收、执罚任务的司（局）室，要进行整章建制，对执收、执罚环节制定和完善监督制约措施，不得擅自提高收费标准，以有效防止出现“三乱”；同时要按司局对口，对系统内的执收、执罚情况进行检查督促，帮助他们完善
各种监督体系，依法行政，把工商行政管理机关置于广大群众与社会舆论的监督之下。
三、三月份局机关办公室要对财务上收费、罚款金额帐目进行一次认真检查，主要检查有无任意截留应上交财政的规费、罚没款和其它违反财经纪律的现象，并将检查结果向局领导小组汇报。
四、四月份，在局机关全体干部中开展一次重新学习中共中央〔1990〕16号文件的活动（半天）。在学习的基础上，检查本单位是否还有遗漏未审核处理的项目和重要问题，如有要及时补报。
五、搞好对工商行政管理系统治理“三乱”中的“难点”、“热点”问题的调查研究，从较深层次分析“三乱”产生的根源，提出解决的措施和意见。由局领导小组提出调研课题与要求，局治理“三乱”办公室协同有关司（局）室完成。
六、治理“三乱”是一项长期任务，必须常抓不懈。治理工作进行到一定阶段，局领导小组将研究建议把目前临时集中治理的做法转为有关职能部门的经常性工作。
七、治理工作基本结束后，局领导小组立即向党中央、国务院和全国治理“三乱”领导小组写出一年多来治理“三乱”工作的总结报告。
各司（局）室及事业单位在贯彻落实本通知各项安排中采取的具体行政措施，如制定规章、下发通知、召开专题研讨会等，请抄送或告知局领导小组办公室，以便加强联系，掌握情况，向上级反映。
1992年3月20日
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国家税务总局关于涉外税收实施增值税有关征管问题的通知
国家税务总局关于涉外税收实施增值税有关征管问题的通知
国税发[1993]138号
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：
为了做好实行增值税的准备工作，保证新税制的顺利执行，一九九三年十一月十八日，国家税务总局电报下发了“关于印发《增值税一般纳税人申请认定办法》的通知”，现将外商投资企业和外国企业贯彻执行该通知的几个具体问题明确如下：
一、各地应按照通知的要求，积极做好增值税一般纳税人的认定工作。但是，考虑到外商投资企业和外国企业执行增值税还需履行法律程序，因此，涉外税收增值税一般纳税人的申请认定工作，应在全国人大常委会通过关于废止工商统一税的议案后进行。在此之前，各级涉外税务部门
要认真做好一切准备工作，务求保证增值税条例在明年顺利实施。
二、为了便于加强对增值税一般纳税人的税收管理，在办理增值税一般纳税人认定的同时，统一纳税人代码，考虑到以往代码的连续性，暂定纳税人代码为十五位。按照纳税人所在行政区域和所属经济性质、行业分类进行编制。第一至第六位数代表纳税人所在的行政区域，采用“中华
人民共和国行政区划代码表（ＧＢ 2260）”；第七、八两位数代表纳税人经济性质，按照国家统计局、国家工商行政管理局一九九二年十月二十日颁发的《关于经济类型划分的暂行规定》的代码编制。（一）外商投资经济7 1．中外合资经营企业71，2．中外合作经营企业72
，3外资企业73。（二）港、澳、台投资经济8 1．港、澳、台与大陆合资经营企业81，2．港、澳、台与大陆合作经营企业82，3．港、澳、台独资企业83。（三）其他经济9 1．外国企业91，2．外商投资企业分支机构92。第九、十两位数代表纳税人所属的行业分类
，按照一九九三年统计年报用“国民经济行业分类和代码”编制（具体代码请参阅计会司计算机处刚下发的“税收业务分类代码”。第十一至十五位数代表纳税人，按顺序编码。
三、各地主管涉外税收的部门，要及时掌握增值税专用发票的印制情况，并按规定做好发放、管理和检查工作。
四、当前进行的税制改革是我国深化改革的重要内容，时间紧、任务重，各地涉外税收部门要主动与有关处室加强联系，及时沟通情况，做好学习、宣传和贯彻执行的各项准备工作。
附件：《增值税一般纳税人申请认定表》中英文对照
增值税一般纳税人申请认定表
The Application and confirmation Form for VAT General Taxpayer
申请单位：（章） －－－－－－－－－－－－－－－－－－－
Applicant: (seal) ｜税务登记纳税人代码 ｜ ｜
申请时间： 年 月 日 ｜Tax Registration Number ｜ ｜
Date: ____Date____Month____Year ｜－－－－－－－－－－－－－｜ ｜
｜增值税一般纳税人编码 ｜ ｜
｜VAT General Taxpayer Code ｜ ｜
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｜经 营 地 址 ｜ ｜电话 ｜ ｜
｜ Address ｜ ｜Tel. ｜ ｜
｜－－－－－－－－－－－｜－－－－－－－－－－－－－－｜－－－－－－－－｜－－－－－－－－－－｜
｜经 营 范 围 ｜ ｜邮编 ｜ ｜
｜Business Scope ｜ ｜P.C. ｜ ｜
｜－－－－－－－－－－－｜－－－－－－－－－－－－－－｜－－－－－－－－｜－－－－－－－－－－｜
｜经 济 性 质 ｜ ｜职工人数 ｜ ｜
｜Economic Character ｜ ｜Number of Staff ｜ ｜
｜－－－－－－－－－－－｜－－－－－－－－－－－－－－｜－－－－－－－－｜－－－－－－－－－－｜
｜开 户 银 行 ｜ ｜银行帐号 ｜ ｜
｜ Bank ｜ ｜A/C Number ｜ ｜
｜－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－－－－－－｜
｜ ｜生产货物的销售额 ｜ ｜备注 ｜
｜ ｜Sales of the Manufactured Goods ｜ ｜Remarks ｜
｜19 年 ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜年度资料 ｜加工、修理、修配的销售额 ｜ ｜ ｜
｜（万元） ｜Sales of Processing and Repairing Operations ｜ ｜ ｜
｜ ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜Annual Data ｜批发、零售的销售额 ｜ ｜ ｜
｜in Year 19__ ｜Sales of Wholesale and Retail ｜ ｜ ｜
｜(Ten Thousand ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜ Yuan) ｜应税销售额合计 ｜ ｜ ｜
｜ ｜Total of the Taxable Sales ｜ ｜ ｜
｜ ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜ ｜固定资产规模 ｜ ｜ ｜
｜ ｜Fixed Assets ｜ ｜ ｜
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续表
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｜ ｜专业财务人员人数 ｜ ｜ ｜
｜会计财务核算状况 ｜Number of Financial Accounting Staff ｜ ｜ ｜
｜Accounting Status ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜ ｜设置帐簿种类 ｜ ｜ ｜
｜ ｜Kinds of Book-Keeping Accounts ｜ ｜ ｜
｜ ｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－｜ ｜
｜ ｜能否准确核算进项、销项税额 ｜ ｜ ｜
｜ ｜Ability to Accurately Calculate the ｜ ｜ ｜
｜ ｜Tax on Purchases and Sales ｜ ｜ ｜
｜－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－－－－－－｜
｜企业经办人员签字 ｜ ｜企业法人代表签字 ｜ ｜
｜Signature of ｜ ｜Signature of Legal｜ ｜
｜Person Responsible ｜ ｜Representative ｜ ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－｜－－－－－－－－－－－－－－－－－－－－｜
｜主管税务机关意见 ｜县级税务部门意见 ｜
｜Opinion of the Tax Office in Charge ｜Opinion of lligher Tax Authorities ｜
｜ ｜ ｜
｜ （盖章） (Seal)｜ （盖章） (Seal) ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
1993年11月6日
国务院办公厅转发口岸领导小组《关于加强空运进口贷物管理的暂行办法》的通知(附英文)
国务院办公厅转发口岸领导小组《关于加强空运进口贷物管理的暂行办法》的通知(附英文)
1987年8月25日，国务院办公厅
通知
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
国务院口岸领导小组《关于加强空运进口货物运输管理的暂行办法》，已经国务院同意，现转发给你们，请遵照执行。
关于加强空运进口货物管理的暂行办法
随着我国对外贸易和对外经济技术交流的发展，空运进口货物的数量迅速增长，空港疏运任务日益繁重。为了加速空港货物流转，避免积压，特作如下暂行规定：
一、凡利用空运进口货物的单位，在委托有经营该项商品进口业务权的外贸、工贸公司订货时，必须按受委托单位的要求认真填写进口订货单，其中收货单位一栏要写明单位全称和详细地址，并注明联系人姓名和电话号码。
二、因卖方责任造成进口货物短缺或者毁损，需向卖方提出索赔和补发货物时，由原订货公司对外办理。因特殊情况，由进口用货单位自办的，必须要求卖方在运单上注明合同号、收货人（委托外运公司或其他货运代理部门进行代理的，填外运公司或其他货运代理部门），并将办理结果及时通知原订货公司。
三、外贸、工贸公司应当按照批准的经营进口商品的分工范围，接受委托订货。对需要进口许可证的货物，进口用货单位如果没有办妥许可证，外贸、工贸公司不得受理。外贸、工贸公司应当严格按照有关规定审核进口订货单和编写唛头代号标记。有关业务人员应当认真掌握唛头标记的组成结构，严格按照每个代号的次序排列，不得颠倒、错写和增减。
新批准成立的外贸、工贸公司，应当在批准之日起一个月内向经贸部（运输局）申请办理唛头代号。尚未申请的，一律在本办法下发之日起一个月内补办手续。任何单位不得自编和借用其他单位的代号。经贸部（运输局）应当对各外贸、工贸公司使用的唛头代号，定期进行检查和清理。
四、外贸、工贸公司对外签订空运进口货物合同，应当争取采用ｆｏｂ价格（卖方将货物交到买方指定飞机上的价格）条款，充分使用我国民航飞机，尽量利用外运公司或其他货运代理部门在国外的空运代理。
外贸、工贸公司对外签订的合同条款中，应当充分考虑国内报关和疏运方面的需要。要求卖方填写运单、制作单据发票时，必须填写同一唛头标记、合同号，并提供足够的份数。在货物外包装上，应当要求卖方刷制完整醒目的唛头标记。
五、外贸、工贸公司签订合同后，应当及时将合同副本、许可证等有关材料，寄送外运公司或其他货运代理部门，作为接交报关代运的依据。
六、民航货运部门在空运进口货物到港后，应及时与外运公司或其他货运代理部门办理货物的交接工作，逐票点清。如果货物发生短缺、破损或者全票货物丢失，应当由民航货运部门签发商务记录。
七、外运公司和其他货运代理部门在收到委托代理报关的货物后，应当在海关规定的期限内，及时办理报关分拨。对虽属委托报关但报关手续不全，或者没有委托报关但又属货运代理部门负责通知的，外运公司或其他货运代理部门应当在报关期限内，向订货或者收货单位发出三次通知或查询函。即货到后第一次发到货通知或查询函；超过一个月未能报关的，第二次发催报通知或查询函；超过两个月未能报关的，第三次发催报通知或查询函。信件一律用挂号发出。
由民航货运部门直接交付收货人的货物，民航要在货到后两个月内发出三次催报通知。
八、为了弄清情况，以利催报，对空运进口货物自运输工具申报进境之日起满两个月尚未报关的，民航货运部门、外运公司或其他货运代理部门可分别向海关申请开拆货物包装。货物包装开拆应当在海关的监督下进行。开箱记录由海关签字证明。
九、收货单位不得借故不报关、不提货。如确有原因，应及时向海关和民航货运部门、外运公司或其他货运代理部门说明理由，并在三个月内处理完毕。在此期间，收货单位对广告资料、样品、礼品以及失去时效的索赔件可以向海关声明放弃。对根据合同进口的货物和尚未失去时效的索赔件，原则上不得放弃；确有理由放弃的，必须经主管部门批准。
十、海关应当本着既把关又服务的精神，简化手续，加快进口货物的验放速度。对于进口货物验凭国家规定的批准证件按规章予以放行。
海关对于索赔货物，应按照海关总署《关于无代价抵偿进出口货物的征免税规定》验放。对当时交验索赔证明有困难的，在收货人提供必要的担保后，海关可先予以放行，并限期补办手续。对于不属国家限制进口商品且又无法提供发票的样品、礼品，经收货人申请，海关可以开箱查验，做出估价，并按规章予以征税或免税放行。
十一、收货单位自运输工具申报进境之日起，超过三个月未向海关申报的，其进口货物即应由民航货运部门、外运公司或者其他货运代理部门分别移交海关变卖处理。变卖应当遵循经济、节约、物尽其用的原则，仪器、机械设备应当尽可能变卖给有关单位。
变卖所得货款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物变卖之日起一年内，经收货单位申请，由海关予以发还；对逾期无人申请的，上缴国库。
十二、进口用货单位，外贸、工贸公司，外运公司和其他货运代理部门以及空港所在地海关等，要严格执行本办法，并应根据本办法建立和健全规章制度，明确岗位责任。
十三、各地口岸委（办）应当根据国务院办公厅《关于地方口岸管理机构职责范围暂行规定》（国办发〔1987〕21号），组织口岸有关单位，对本办法的执行情况进行检查，遇有矛盾及时协调解决。
对违反本办法造成空港压货，致使货物变质、索赔件失去时效或者出现无主货等现象的，应当查清情况，追究责任方或者责任人员的经济和行政责任。
十四、国务院口岸办应当会同经贸部、海关总署、中国民航局等部门，按本办法的规定定期进行检查，及时研究解决存在的问题。
国务院口岸领导小组
一九八七年八月二日
INTERIM MEASURES CONCERNING STRENGTHENING ADMINISTRATION OF IM-PORTS BY AIR
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
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.
This English document is coming from the "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.
Whole Document (法规全文)
INTERIM MEASURES CONCERNING STRENGTHENING ADMINISTRATION OF IM-
PORTS BY AIR
(Approved and promulgated by the State Council on August 25, 1987)
With the development of China's foreign trade and economic and
technological exchanges with foreign countries, the amount of imports by
air has increased rapidly and the task of transporting goods from airports
has become increasingly arduous. The following interim measures are
formulated in order to speed up the flow of goods at airports to prevent
goods from being kept too long in storage:
1. When entrusting the foreign trade companies and the industrial trade
companies which are empowered to import the relevant commodities to do the
ordering, the units importing goods through air transport must
conscientiously fill out import orders according to the instructions of
the entrusted units. The full name of the units and the detailed addresses
must be written in the column for the consignee, with the names and
telephone numbers of the persons in charge clearly indicated.
2. When it is necessary to claim damages and demand resupply of goods from
the seller because of lack or loss of imported goods caused by the seller,
the company which did the ordering shall be responsible for the work
involved. If, in special cases, the job must be done by the users
themselves, it is necessary to ask the seller to indicate clearly on the
way bill the number of the contract and the consignee (if foreign trade
transport companies or other agent transport departments are entrusted to
do the job, the names of these companies or departments shall be
indicated) and notify the company which did the ordering of the goods of
the results.
3. Foreign trade companies and industrial trade companies should accept
entrustment for ordering goods within the approved scope of business for
handling imported commodities. They must not accept entrustment from
those user units which have not obtained import licences for the goods.
These companies should examine and verify import orders and write the
marks, codes and symbols in strict accordance with the relevant
stipulations. The relevant personnel should be professionally familiar
with the structure of the marks and arrange the codes strictly according
to their order. No such mistakes as reversion, addition and subtraction
may be allowed.
Newly-established foreign trade companies and industrial trade companies
shall apply to the Ministry of Foreign Economic Relations and Trade (or
its Transport Bureau) for marks and codes within one month of approval for
the establishment. Those companies which have not applied must go through
the formalities within one month of promulgation of these Measures. No
units may be allowed to devise their own codes or borrow the codes of
other units. The Ministry of Foreign Economic Relations and Trade (or its
Transport Bureau) shall conduct regular check-ups of the marks and codes
used by various companies.
4. When signing contracts of imports by air with foreign businessmen and
companies, foreign trade companies and industrial trade companies should
try to fix FOB prices (prices calculated on the basis that the seller
deliver the goods to the planes designated by the buyer) in the clauses so
that our civil aviation planes and the agencies for air transport of our
foreign trade transport companies or other agent transport companies
stationed in foreign countries will be used as much as possible. When
signing contracts with foreign businessmen and companies, foreign trade
companies and industrial trade companies should take into full
consideration the factors of Customs clearance and transport in China.
When the sellers are requested to write way-bills, bills and receipts,
they must provide consistent marks, codes and the numbers of the
contracts, with enough copies. It is also necessary to ask the sellers to
make eye-catching full-size marks and symbols on the outside packing of
the goods.
5. After signing contracts, foreign trade companies and industrial trade
companies shall promptly send copies of the contracts, the licences and
other relevant materials to foreign trade transport companies or other
agent transport companies as certificates for taking over the goods,
Customs clearance and transport.
6. After imported goods arrive at airports by air, transport departments
of the civil aviation administration shall promptly complete the
formalities for handing over the goods to the relevant foreign trade
transport companies and other agent transport companies, with every lot of
goods carefully checked. In case of any lack or damage of the goods or of
loss of the whole lot of goods, transport departments of the civil
aviation administration shall sign and issue certificates.
7. After receiving the goods entrusted for Customs clearance, foreign
trade transport companies or other agent transport companies should go
through the formalities within the time limit prescribed by the Customs.
With respect to the goods which have been entrusted for Customs clearance
but are not armed with adequate number of documents and those goods which
have not been entrusted but belong to the category for which agent
transport companies have the duty to notify the relevant units, these
companies should send three notices or letters of inquiry to the units
ordering the goods or the consignee within the limited Customs clearance
period. Upon the arrival of the goods, a notice of arrival or a letter of
inquiry shall be sent; if the goods are not cleared through the Customs
within a month, a notice of pressing for Customs clearance or a letter of
inquiry shall be sent; if the goods are not cleared through the Customs
within two months, another notice of pressing for Customs clearance or a
third letter of inquiry shall be sent. All the notices and letters shall
be sent by registered mail. With respect to the goods which should be
directly handed over to the consignee by transport departments of the
civil aviation administrations, the departments shall send three notices
of pressing for Customs clearance within two months of the arrival of the
goods.
8. In order to find out the real situation to facilitate the Customs
clearance, in case that goods imported by air are not cleared through the
Customs two months after the day when the means of transport were declared
for entry, transport departments of the civil aviation administration,
foreign trade transport companies or other agent transport departments may
send separate applications to the Customs for opening the packing of the
goods. The opening of the packing shall be conducted under the supervision
of the Customs, which shall sign and issue the relevant certificates.
9. Under no excuses may consignees refuse to go through the formalities
concerning Customs clearance and refuse to take delivery of their goods.
When there are good reasons, they should promptly explain to the Customs,
transport departments of the civil aviation administrations, foreign trade
transport companies or other agent transport departments, and complete the
job within three months. During this period, the consignees may declare to
the Customs that they abandon the relevant advertisement material,
samples, presents and those documents of claims for damages which have
exceeded the prescribed period of validity. The goods imported through
contracts and those documents of claims for damages which have not
exceeded the prescribed period of validity may not be abandoned in
principle. When there are good reasons for the abandonment, approval must
be obtained from the competent department.
10. The Customs should simplify the formalities and speed up the
examination and clearance of imported goods in the spirit of providing
good service but with strict examination. The imported goods with
documents of approval issued by the
State shall be cleared according to the relevant regulations.
The goods for which damages have been claimed shall be examined and
cleared in accordance with the Stipulations Concerning Imposition of or
Exemption from duties on Imported and Exported Goods Compensated at No
Costs formulated by the General Administration of Customs. If it is
difficult for the consignees to produce the certificates of claims for the
examination on the spot, the Customs may clear the goods first after the
consignees provide necessary guarantee and promise to go through the
formalities within the time limit. With respect to the samples and
presents which do not belong to the category of imported goods restricted
by the State but are not supported by receipts, upon the application of
the consignees, the Customs may open the packing for examination, offer an
appraised price and clear the goods with or without taxes according to the
regulations.
11. If consignees fail to declare to the Customs within three months of
the declaration for entry by the means of transport, their imported goods
shall be transferred to the Customs for sale by the transport departments
of the civil aviation administration, foreign trade transport companies or
other agent transport department. The goods should be sold in the
principle of economy and making the best use of everything. Instruments
and machinery equipment should be sold as far as possible to the relevant
units. The money from the sale of such goods, after the deduction of the
expenses for transport, loading and unloading and storage as well as the
duties, shall be returned by the Customs to the consignees upon their
applications within one year of selling. The money shall be turned over to
the State treasury if no one applies for it.
12. Units importing goods, foreign trade companies, industrial trade
companies, foreign trade transport companies and other agent transport
departments as well as the Customs at the airports must all strictly
implement these Measures and should, in accordance with these Measures,
establish and amplify their
rules and regulations and clarify post responsibilities.
13. The commissions (or offices) in charge of port affairs in various
regions shall, in accordance with the Interim Provisions for the Scope of
Competence of Local Administrative Organs for Port Affairs issued by the
General Office of the State Council, organize various relevant units at
the ports to jointly check the implementation of these Measures and solve
contradictions promptly through coordinated efforts.
In case that goods have gone bad, documents claiming for damages have
exceeded the prescribed period, or owners of the goods cannot be found
because of clogged airports caused by violations of these Measures,
investigations shall be carried out to pursue the economic and
administrative liabilities of the responsible units or persons.
14. The Leading Group for Port Affairs of the State Council shall, in
conjunction with the Ministry of Foreign Economic Relations and Trade, the
General Administration of Customs, the Civil Aviation Administration of
China and other relevant departments, conduct regular checkups and
promptly review and solve existing problems.
