国家税务总局关于烧卤熟制食品征收流转税问题的批复
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国家税务总局关于烧卤熟制食品征收流转税问题的批复
国家税务总局关于烧卤熟制食品征收流转税问题的批复
国税函发[1996]261号
1996-05-20国家税务总局
广西壮族自治区地方税务局:
你局《关于经营烤鸭等熟制食品征税问题的请示》(桂地税报字[1996]009号)收悉。经研究,现批复如下:
关于纳税人经营烧卤熟制食品如何征收流转税的问题,按照《中华人民共和国营业税暂行条例》和《中华人民共和国增值税暂行条例》的规定,饮食业属于营业税的征税范围,销售货物则属于增值税的征税范围。因此,对饮食店、餐馆等饮食行业经营烧卤熟制食品的行为,不论消费者是否在现场消费,均应当征收营业税;而对专门生产或销售食品的工厂、商场等单位销售烧卤熟制食品,应当征收增值税。
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关于印发《湖北省人民检察院督办工作实施办法》的通知
关于印发《湖北省人民检察院督办工作实施办法》的通知
鄂检发[2009]14号
全省各级人民检察院:
《湖北省人民检察院督办工作实施办法》已经湖北省人民检察院检察长办公会研究通过,现印发给你们,请认真贯彻,遵照执行。
湖北省人民检察院
二○○九年四月三日
湖北省人民检察院督办工作实施办法
第一章 总 则
第一条 为了规范和加强湖北省人民检察院督办工作,提高检察机关执行力,确保湖北省人民检察院各项决策部署、上级机关交办件和领导同志批示件得到及时有效落实,制定本办法。
第二条 督办工作包括专项督办和决策督办。专项督办是指对上级机关交办件和领导同志批示件的办理情况进行督促检查;决策督办是指对省检察院重大决策部署的贯彻落实情况进行督促检查。
第三条 湖北省人民检察院办公室负责督办工作的组织协调,督办室具体承担督办工作的日常事务。各内设机构承担相应的督办职责,严格落实工作责任,督促下一级检察院职能部门和本部门相关责任人完成工作任务。
第四条 督办工作必须坚持以下原则:
(一)围绕中心、突出重点。设定督办事项应当围绕检察中心工作,着力抓好省检察院重点工作和领导同志批示的贯彻落实。
(二)责任分工,协调配合。按照检察工作一体化的要求,确定办理主体和协办主体,严格落实工作责任,明确督办工作责任分工,加强组织协调,及时沟通情况。
(三)实事求是,注重效率。督促检查应当全面、准确地了解情况,善于发现矛盾问题并及时反馈。根据督办事项的轻重、主次或缓急,坚持急事急办、特事特办。
(四)绩效管理,奖惩挂钩。对督办事项的贯彻落实实行目标管理,与绩效考核紧密挂钩。
第二章 专项督办
第五条 专项督办工作的主要任务是督促检查下列事项的落实情况:
(一)最高人民检察院、省委、省人大、省政府、省政协等机关交办或领导同志批示办理的案件和事项;
(二)省人大、省政协交办的议案、提案,以及省人大代表、省政协委员在省人民代表大会和省政协会议上提交省检察院处理的案件和事项;
(三)检察长批示交办并明确要求督办室督促检查的案件和事项;
(四)其它需要专项督办的事项。
第六条 专项督办件的办理程序依次是:受理、呈批、交办、办理、催办、反馈、审核、回告。
第七条 督办室接到专项督办件后,应当即时立项登记,建立台帐,并根据交办件内容、承办部门的职能分工,提出拟办意见,呈送办公室负责人、分管领导阅批。
第八条 专项督办件的办理,可根据领导批示意见确定承办方式,主要包括转办、自办两种形式。
领导批示明确要求相关内设机构或者下一级检察院办理的,督办室应当及时填发《督办通知》,附领导批示及有关材料的复印件,一并转相关内设机构或者下一级检察院办理;领导批示未明确承办部门的,督办室应当按照“分级负责、职能分工”的原则明确承办部门;领导批示中涉及多个内设机构或者多个检察院,且办理难度较大的,督办室应当明确牵头单位和协办单位,转相关部门共同办理。《督办通知》应提出督办意见,明确督办要求和办理时限。
领导批示明确要求由督办室办理的,由督办室自办,亦可视情况与有关内设机构或者下一级检察院共同办理。
第九条 省检察院各内设机构、下一级检察院收到《督办通知》及有关材料后,应当及时送内设机构负责人或者院领导阅批,并按批示要求立即组织落实。
第十条 领导批示意见对交办件办理时限有明确要求的,应当严格按时限要求办结;没有明确时限要求的,一般应当在接到交办件之日起一个半月内办结;因情况复杂等因素不能按期办结的,可延长一个半月;超过三个月仍不能办结的,按第十一条规定办理。
第十一条 督办室应当全程跟踪交办件的办理情况,适时催办。对紧急、重要的交办件,可以随时催办。承办部门未能在规定时限内办结的,应于期限届满前,向督办室书面反馈进展情况,并说明不能按期办结的理由和下一步工作计划。
根据不同情况,催办可采取下达书面《催办通知》、电话催办等形式。
第十二条 交办件办结后,承办部门应当即时向督办室反馈案件(事项)办结报告;督办室应当严格审核把关。办结报告应当符合下列要求:
(一)交办件所涉及的问题已查证清楚;
(二)以事实为根据,以法律为准绳,结论定性准确,处理意见明确且符合实际;
(三)符合领导批示要求;
(四)以内设机构或者下一级检察院的名义行文,文字表述规范,条理清晰,逻辑严谨。
经审核未能达到要求的,应当提出明确的处理意见,退回承办部门重新办理,并限时回复。
第十三条 对第五条第(一)、(二)项的交办件,督办室应将办结情况报分管检察长或检察长审批。经分管检察长或者检察长审批同意后,应当以省检察院或者省检察院办公室的名义行文,将办结情况回告交办机关、领导或者省人大代表、政协委员。分管检察长或检察长批示要求继续办理的,督办室应登记在案,督促办理。
对第五条第(三)项的检察长交办件,应当将办结情况向检察长报告。检察长要求继续办理的,督办室应登记在案,督促办理。
第十四条 专项督办工作应当做到办复率100%,见面率100%,满意率95%以上。办理议案、提案以及代表、委员提交办理的案件和事项,应当当面与代表、委员沟通,交换意见,争取使代表、委员满意。
第十五条 办理交办件应当严格遵守保密纪律,批办件的交办和办结回告必须采用加密传真、加密信函或由机要通道等形式传送。领导批示及相关材料不得泄露给相关当事人和无关人员。
第三章 决策督办
第十六条 决策督办工作的主要任务是督促检查省院重大决策、重要工作部署的贯彻落实情况,主要包括:
(一)对年初确定的若干项重点工作的贯彻落实情况进行督促检查;
(二)对院党组会、检察长办公会等会议议定事项的贯彻落实情况进行督促检查;
(三)在院目标管理责任制领导小组办公室的领导下,具体负责目标责任的日常管理,对年初确定的目标任务的贯彻落实情况进行督促检查;
(四)对院领导明确要求督办的其他重大决策、重要工作部署的贯彻落实情况进行督促检查。
第十七条 决策督办应当贯穿于决策实施的全过程。省检察院重大决策或者重要工作部署出台后,督办室应当根据情况明确督促检查事项,进行责任分解立项,提出办理要求,确定工作进度,报经领导审批后制发《督办通知》,将责任落实到相关内设机构或者下一级检察院。
相关内设机构或者下一级检察院接收到《督办通知》后,应当进一步细化目标任务和工作措施,明确责任人和完成时限,并提交责任落实情况的书面材料。
第十八条 督办室应当对决策部署的落实情况进行跟踪督查,及时掌握动态。对年初分解的重点工作和目标任务的落实情况,一般每半年集中督促检查一次,实行“年初建账,年中查账,年底交帐”。
督办室在开展决策督办工作中,要求相关内设机构或者下一级检察院提供资料、说明情况的,相关内设机构或者下一级检察院应当按照要求及时提供相关资料,实事求是地反馈决策部署的贯彻落实情况。
第十九条 对重大决策和重要工作部署的贯彻落实情况,督办室应当根据督查情况及时进行分析汇总,形成综合材料向院党组或院领导报告,客观、真实地反映问题,为完善决策提供参考。
第四章 督办权限和处理
第二十条 对专项督办件和决策督办事项,督办室可以采取实地复核、明查暗访等形式,进行调查核实。发现承办部门反馈的情况与事实有出入的,应当明确告诉承办部门,并提出处理意见和建议,督促进一步整改落实,限时回告结果。
第二十一条 对交办件的办理情况和重大决策部署的贯彻落实情况,可以适时通过检察专网公开,或者以文件形式予以通报。
第二十二条 责任单位或者责任人有下列情形之一的,应当予以通报批评,督促整改;情节严重的,可以指令下一级检察院或者相关内设机构就特定情况和问题作出专门情况说明。
(一)交办件未能在规定时限内办结,经催办之后仍不报告进展情况的;
(二)交办件未能在规定时限内办结,经催办之后无正当理由仍不办理的;
(三)对重大决策和重要工作部署,贯彻措施不得力、工作不落实的;
(四)无正当理由不配合督办室督促检查工作,拒绝提供相关材料或者弄虚作假的。
第二十三条 督办工作情况应当作为目标管理考核和“创、争、当”评比的依据。
第五章 附 则
第二十四条 本办法由湖北省人民检察院负责解释。
第二十五条 本办法自发布之日起施行。
JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG ——附加英文版
JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG
WHOLE DOCUMENT
Government of the United Kingdom of Great Britain and Northern
Ireland
the Government of the People's Republic of China have reviewed
with
sfaction the friendly relations existing between the two
Governments
peoples in recent years and agreed that a proper negotiated
settlement
he question of Hong Kong, which is left over from the past, is
con-
ve to the maintenance of the prosperity and stability of Hong Kong
and
he further strengthening and development of the relations between
the
countries on a new basis. To this end, they have, after talks
between
delegations of the two Governments, agreed to declare as follows:
he Government of the People's Republic of China declares
that to
ver the Hong Kong area (including Hong Kong Island, Kowloon and
the
Territories, hereinafter referred to as Hong Kong) is the
common
ration of the entire Chinese people, and that it has decided to
resume
exercise of sovereignty over Hong Kong with effect from 1 July
1997.
he Government of the United Kingdom declares that it will restore
Hong
to the People's Republic of China with effect from 1 July 1997.
he Government of the People's Republic of China declares
that the
c policies of the People's Republic of China regarding Hong Kong
are
ollows:
Upholding national unity and territorial integrity and taking
account
he history of Hong Kong and its realities, the People's
Republic of
a has decided to establish, in accordance with the
provisions of
cle 31 of the Constitution of the People's Republic of China, a
Hong
Special Administrative Region upon resuming the
exercise of
reignty over Hong Kong.
The Hong Kong Special Administrative Region will be directly
under the
ority of the Central People's Government of the People's
Republic of
a. The Hong Kong Special Administrative Region will enjoy
a high
ee of autonomy, except in foreign and defence affairs which are
the
onsibilities of the Central People's Government.
The Hong Kong Special Administrative Region will be
vested with
utive, legislative and independent judicial power, including
that of
l adjudication. The laws currently in force in Hong Kong will
remain
cally unchanged.
The Government of the Hong Kong Special Administrative Region
will be
osed of local inhabitants. The chief executive will be
appointed by
Central People's Government on the basis of the results of
elections
onsultations to be held locally. Principal officials will be
nominated
he chief executive of the Hong Kong Special Administrative Region
for
intment by the Central People's Government. Chinese and
foreign
onals previously working in the public and police services
in the
rnment departments of Hong Kong may remain in employment. British
and
r foreign nationals may also be employed to serve as advisers or
hold
ain public posts in government departments of the Hong Kong
Special
nistrative Region.
The current social and economic systems in Hong Kong will
remain
anged, and so will the life-style. Rights and freedoms,
including
e of the person, of speech, of the press, of assembly, of
association,
ravel, of movement, of correspondence, of strike, of
choice of
pation, of academic research and of religious belief will be
ensured
aw in the Hong Kong Special Administrative Region. Private
property,
rship of enterprises, legitimate right of inheritance and
foreign
stment will be protected by law.
The Hong Kong Special Administrative Region will retain the
status of
ee port and a separate customs territory.
The Hong Kong Special Administrative Region will retain the
status of
nternational financial centre, and its markets for foreign
exchange,
, securities and futures will continue. There will be free
flow of
tal. The Hong Kong dollar will continue to circulate and remain
freely
ertible.
The Hong Kong Special Administrative Region will have
independent
nces. The Central People's Government will not levy taxes on the
Hong
Special Administrative Region.
The Hong Kong Special Administrative Region may establish
mutually
ficial economic relations with the United Kingdom and other
countries,
e economic interests in Hong Kong will be given due regard.
Using the name of "Hong Kong, China", the Hong Kong
Special
nistrative Region may on its own maintain and develop
economic and
ural relations and conclude relevant agreements with states,
regions
relevant international organizations. The Government of the
Hong Kong
ial Administrative Region may on its own issue travel
documents for
y into and exit from Hong Kong.
The maintenance of public order in the Hong Kong
Special
nistrative Region will be the responsibility of the Government
of the
Kong Special Administrative Region.
The above-stated basic policies of the People's Republic of
China
rding Hong Kong and the elaboration of them in Annex I to this
Joint
aration will be stipulated, in a Basic Law of the Hong Kong
Special
nistrative Region of the People's Republic of China, by the
National
le's Congress of the People's Republic of China, and they will
remain
anged for 50 years.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that, during the transitional period
between the
of the entry into force of this Joint Declaration and 30 June
1997,
Government of the United Kingdom will be responsible
for the
nistration of Hong Kong with the object of maintaining and
preserving
economic prosperity and social stability; and that the
Government of
People's Republic of China will give its cooperation
in this
ection.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that, in order to ensure a smooth
transfer of
rnment in 1997, and with a view to the effective
implementation of
Joint Declaration, a Sino-British Joint Liaison Group will be set
up
this Joint Declaration enters into force; and that it
will be
blished and will function in accordance with the provisions of
Annex
o this Joint Declaration.
he Government of the United Kingdom and the Government of the
People's
blic of China declare that land leases in Hong Kong and other
related
ers will be dealt with in accordance with the provisions of Annex
III
his Joint Declaration.
he Government of the United Kingdom and the Government of the
People's
blic of China agree to implement the preceding declarations
and the
xes to this Joint Declaration.
his Joint Declaration is subject to ratification and shall enter
into
e on the date of the exchange of instruments of ratification,
which
l take place in Beijing before 30 June 1985. This Joint
Declaration
its Annexes shall be equally binding. Done in duplicate at
Beijing on
ecember 1984 in the English and Chinese languages, both texts
being
lly authentic.
the For the
rnment of the United Kingdom Government of the
reat Britain and Northern Ireland People's Republic of China
rate Thatcher Zhao Ziyang
ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
Government of the People's Republic of China elaborates the
basic
cies of the People's Republic of China regarding Hong Kong as set
out
aragraph 3 of the Joint Declaration of the Government of the
United
dom of Great Britain and Northern Ireland and the Government of
the
le's Republic of China on the Question of Hong Kong as follows:
Constitution of the People's Republic of China stipulates in
Article
hat "the state may establish special administrative
regions when
ssary. The systems to be instituted in special administrative
regions
l be prescribed by laws enacted by the National People's
Congress in
light of the specific conditions." In accordance with this
Article,
People's Republic of China shall, upon the resumption of the
exercise
overeignty over Hong Kong on 1 July 1997, establish the Hong
Kong
ial Administrative Region of the People's Republic of China.
The
onal People's Congress of the People's Republic of China shall
enact
promulgate a Basic Law of the Hong Kong Special Administrative
Region
he People's Republic of China (hereinafter referred to as the
Basic
in accordance with the Constitution of the People's
Republic of
a, stipulating that after the establishment of the Hong Kong
Special
nistrative Region the socialist system and socialist policies
shall
be practised in the Hong Kong Special Administrative Region and
that
Kong's previous capitalist system and life-style shall
remain
anged for 50 years.
Hong Kong Special Administrative Region shall be directly
under the
ority of the Central People's Government of the People's
Republic of
a and shall enjoy a high degree of autonomy. Except for foreign
and
nce affairs which are the responsibilities of the Central
People's
rnment, the Hong Kong Special Administrative Region shall be
vested
executive, legislative and independent judicial power, including
that
inal adjudication. The Central People's Government shall
authorise the
Kong Special Administrative Region to conduct on its own
those
rnal affairs specified in Section XI of this Annex.
government and legislature of the Hong Kong Special
Administrative
on shall be composed of local inhabitants. The chief executive
of the
Kong Special Administrative Region shall be selected by
election or
ugh consultations held locally and be appointed by the
Central
le's Government. Principal officials (equivalent to Secretaries)
shall
nominated by the chief executive of the Hong Kong
Special
nistrative Region and appointed by the Central People's
Government.
legislature of the Hong Kong Special Administrative Region
shall be
tituted by elections. The executive authorities shall abide by
the law
shall be accountable to the legislature.
ddition to Chinese, English may also be used in organs of
government
in the courts in the Hong Kong Special Administrative Region.
t from displaying the national flag and national emblem
of the
le's Republic of China, the Hong Kong Special Administrative
Region
use a regional flag and emblem of its own.
r the establishment of the Hong Kong Special Administrative
Region,
laws previously in force in Hong Kong (i. e. the common law, rules
of
ty, ordinances, subordinate legislation and customary law)
shall be
tained, save for any that contravene the Basic Law and subject
to any
dment by the Hong Kong Special Administrative Region legislature.
The
slative power of the Hong Kong Special Administrative Region
shall be
ed in the Legislature of the Hong Kong Special Administrative
Region.
legislature may on its own authority enact laws in accordance with
the
isions of the Basic Law and legal procedures, and report them to
the
ding Committee of the National People's Congress for the record.
Laws
ted by the legislature which are in accordance with the Basic Law
and
l procedures shall be regarded as valid.
laws of the Hong Kong Special Administrative Region shall be the
Basic
and the laws previously in force in Hong Kong and laws enacted
by the
Kong Special Administrative Region legislature as above.
r the establishment of the Hong Kong Special Administrative
Region,
judicial system previously practised in Hong Kong shall be
maintained
pt for those changes consequent upon the vesting in the courts
of the
Kong Special Administrative Region of the power of
final
dication.
cial power in the Hong Kong Special Administrative Region
shall be
ed in the courts of the Hong Kong Special Administrative Region.
The
ts shall exercise judicial power independently and free
from any
rference. Members of the judiciary shall be immune from legal
action
espect of their judicial functions. The courts shall decide
cases in
rdance with the laws of the Hong Kong Special Administrative
Region
may refer to precedents in other common law jurisdictions.
Judges of
Hong Kong Special Administrative Region courts shall be
appointed by
chief executive of the Hong Kong Special Administrative Region
acting
accordance with the recommendation of an independent
commission
osed of local judges, persons from the legal profession and
other
ent persons. Judges shall be chosen by reference to their
judicial
ities and may be recruited from other common law
jurisdictions. A
e may only be removed for inability to discharge the functions
of his
ce, or for misbehaviour, by the chief executive of the
Hong Kong
ial Administrative Region acting in accordance with the
recommendation
tribunal appointed by the chief judge of the court of final
appeal,
isting of not fewer than three local judges.
Additionally, the
intment or removal of principal judges (i. e. those of the
highest
) shall be made by the chief executive with the endorsement of
the
Kong Special Administrative Region legislature and reported
to the
ding Committee of the National People's Congress for the record.
The
em of appointment and removal of judicial officers other than
judges
l be maintained.
power of final judgment of the Hong Kong Special Administrative
Region
l be vested in the court of final appeal in the Hong Kong
Special
nistrative Region, which may as required invite judges from
other
on law jurisdictions to sit on the court of final appeal.
osecuting authority of the Hong Kong Special Administrative
Region
l control criminal prosecutions free from any interference.
he basis of the system previously operating in Hong Kong, the
Hong
Special Administrative Region Government shall on its
own make
ision for local lawyers and lawyers from outside the Hong Kong
Special
nistrative Region to work and practise in the Hong Kong
Special
nistrative Region.
Central People's Government shall assist or authorise the Hong
Kong
ial Administrative Region Government to make appropriate
arrangements
reciprocal juridical assistance with foreign states.
r the establishment of the Hong Kong Special Administrative
Region,
ic servants previously serving in Hong Kong in all
government
rtment, including the police department, and members of the
judiciary
all remain in employment and continue their service
with pay,
wances, benefits and conditions of service no less
favourable than
re. The Hong Kong Special Administrative Region government
shall pay
uch persons who retire or complete their contracts, as well
as to
e who have retired before 1 July 1997, or to their dependants,
all
ions, gratuities, allowances and benefits due to them on terms
no less
urable than before, and irrespective of their nationality or
place of
dence.
Hong Kong Special Administrative Region Government may employ
British
other foreign nationals previously serving in the public
service in
Kong, and may recruit British and other foreign nationals
holding
anent identity cards of the Hong Kong Special Administrative
Region to
e as public servants at all levels, except as heads
of major
rnment departments (corresponding to branches or
departments at
etary level) including the police department, and as deputy
heads of
of those departments. The Hong Kong Special Administrative
Region
rnment may also employ British and other foreign nationals as
advisers
overnment departments and, when there is a need, may recruit
qualified
idates from outside the Hong Kong Special Administrative
Region to
essional and technical posts in government departments,
The above
l be employed only in their individual capacities and, like
other
ic servants, shall be responsible to the Hong Kong
Special
nistrative Region Government.
appointment and promotion of public servants shall be on the basis
of
ifications, experience and ability. Hong Kong's previous
system of
uitment, employment, assessment, discipline, training and
management
the public service (including special bodies for appointment, pay
and
itions of service) shall, save for any provisions providing
privileged
tment for foreign nationals, be maintained.
Hong Kong Special Administrative Region shall deal on its own
with
ncial matters, including disposing of its financial
resources and
ing up its budgets and its final accounts. The Hong Kong
Special
nistrative Region shall report its budgets and final accounts to
the
ral People's Government for the record. The Central
People's
rnment shall not levy taxes on the Hong Kong Special
Administrative
on. The Hong Kong Special Administrative Region shall
use its
ncial revenues exclusively for its own purposes and they shall
not be
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