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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

作者:法律资料网 时间:2024-07-23 17:24:19  浏览:9264   来源:法律资料网
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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


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

湖北省人民检察院


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

the Government of the People's Republic of China,Government of the United Kingdom of Great Britain and Northern


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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