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安徽省屠宰税暂行办法

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安徽省屠宰税暂行办法

安徽省人民政府


安徽省屠宰税暂行办法

安徽省人民政府令

第96号



《安徽省屠宰税暂行办法》已经1997年12月19日省人民政府第144次常务会议通过,现予发布,自1998年1月1日起施行。


第一条 为加强税收征收管理,增加地方财政收入,维护纳税人的合法权益,根据国务院有关规定,制定本办法。
第二条 在本省境内屠宰猪、牛、羊、马、驴、骡等牲畜(以下简称应税牲畜)的单位和个人,为屠宰税的纳税义务人(以下简称纳税人),应当依照本办法缴纳屠宰税。
第三条 屠宰税以实际屠宰应税牲畜的头数为计税依据,按照下列税额标准征收:
(一)猪每头20元;
(二)羊每头5元;
(三)牛、马、驴、骡每头40元。
屠宰税税目和税额的调整,由省人民政府决定。
第四条 屠宰税在应税牲畜屠宰环节缴纳。
经省人民政府批准,应税牲畜调出较多的县(市),屠宰税由收购者在应税牲畜收购环节缴纳,并凭专用完税凭证在屠宰环节抵缴。
第五条 下列项目减征或免征屠宰税:
(一)农民屠宰自养自食的应税牲畜减半征收屠宰税;
(二)少数民族在伊斯兰教尔代、古尔邦、圣祭三大节日期间屠宰自养自食的应税牲畜免征屠宰税;
(三)学校、军队及武警部队屠宰自养自食的应税牲畜免征屠宰税;
(四)科研、教学单位屠宰用于解剖实验的应税牲畜免征屠宰税。
除前款规定外,屠宰税的减税、免税项目由省人民政府规定。
第六条 屠宰税的纳税义务发生时间,为纳税人屠宰应税牲畜的当天。
纳税资料健全、能够准确提供应税牲畜屠宰数量的纳税人,其应纳税的税款,按月缴纳,由纳税人在次月7日内向所在地地方税务机关申报纳税;其他纳税人应当在屠宰行为发生后5日内向所在地地方税务机关申报纳税。
第七条 屠宰税由地方税务机关负责征收管理。
商务、供销、畜牧、工商、交通等部门和单位应向同级地方税务机关提供有关资料,并协助地方税务机关依法征收屠宰税。
第八条 地方税务机关可根据具体情况,依法委托定点屠宰场(厂)、乡镇协税护税组织等单位或个人代征屠宰税。
地方税务机关应向代征人核发统一印制的委托代征证书。代征人应按照委托代征证书的规定,以地方税务机关的名义依法征收屠宰税。
第九条 地方税务机关在代征税款的15%以内提取并支付代征手续费。
第十条 屠宰税必须按规定征收,禁止按户、人口、田亩或者牲畜存栏数等摊派或者预收。
第十一条 屠宰税的征收管理,依照《中华人民共和国税收征收管理法》及其实施细则和本办法有关规定执行。
第十二条 对外商投资企业和外国企业征收屠宰税,按照本办法执行。
第十三条 本办法具体应用中的问题,由省人民政府地方税务机关负责解释。
第十四条 本办法自1998年1月1日起施行。本办法施行前省人民政府关于征收屠宰税的有关规定同时废止。



1997年12月22日
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全国安全生产委员会关于印发邹家华同志讲话和《全国安全生产委员会组成和职责》的通知

全国安全生产委员会


全国安全生产委员会关于印发邹家华同志讲话和《全国安全生产委员会组成和职责》的通知
全国安全生产委员会



现将国务委员、全国安全生产委员会主任邹家华同志在全国安全生产委员会第十二次全体委员会议上的讲话转发给你们,望认真贯彻执行。同时印发的《全国安全生产委员会组成和职责》,供你们在制定本地区、本部门的安全生产委员会工作职责时参考。附:1.努力工作,开拓全国
安全生产的新
局面——邹家华同志在第十二次全
国安全生产委员会上的讲话(略);
2.全国安全生产委员会组成和职责。

附:全国安全生产委员会组成和职责

一、总 则
第一条 全国安全生产委员会(以下简称安委会)是国务院下设的非常设机构。
第二条 安委会的主要任务是在国务院领导下,研究、协调重大安全生产问题,指导全局性的安全生产工作。

二、组 成
第三条 安委会由国务院领导成员和有关部、委、局、直属机构的领导成员组成。主任由国务院领导成员兼任,副主任和委员由委员会成员单位的部长、副部长或主要领导成员兼任。
第四条 安委会的办事机构是全国安全生产委员会办公室(以下简称安委办),安委办设在劳动部。安委办主任由安委会副主任兼任。

三、安委会的主要职责
第五条 贯彻“安全第一,预防为主”方针。组织专家对重点企业安全生产状况进行调查和评估;对各部门、各地区提出解决问题的要求;向国务院反映重要安全生产问题的信息和对事故隐患的处理意见。
第六条 督促检查各地区、各部门对国务院有关安全生产的决定,以及法规、标准的执行情况。
第七条 在国务院授权下,负责组织特大事故的调查,并将调查结果及应采取的措施向国务院提出正式报告。
第八条 根据需要组织全国性的安全生产经验交流会、安全生产检查等活动。
第九条 定期听取各部门关于生产中长期存在的重大隐患和加强行业管理、实行宏观控制情况的汇报,提出切实解决问题的建议。
第十条 完成国务院临时交办的工作。

四、安委办的职责
第十一条 负责安委会的日常工作。筹备安委会会议及安排重要活动。与各部门之间建立联络员制度,定期召开联络员联席会议。
第十二条 建立国家级专家组,为重大事故调查和安全评估聘任专家。
第十三条 定期按专业召开专家小组会议。要求被聘专家每半年提出一份安全生产形势分析报告,专家聘任期为三年,根据需要可连聘。
第十四条 建立重大交通运输及工厂、矿山事故档案库和数据库。
第十五条 贯彻并监督执行安委会的决议,向安委会报告执行决议的情况。
第十六条 办理安委会领导交办的事务。
第十七条 定期编辑出版安全生产内参。

五、工作制度
第十八条 安委会每半年召开一次全体委员会议,汇报部门和地区的安全生产状况,协调安全生产中的重大问题,研究全国安全生产问题的趋势,提出解决问题的办法和建议。在特殊情况下,安委会主任可决定临时召开安委会会议。
第十九条 每次安委会全体委员会议之前,各成员单位应将安全生产工作情况及工作安排报送安委办。
第二十条 安委会所有成员单位都应认真贯彻安委会作出的决定,并报告执行情况。
第二十一条 安委会文件须经安委会主任或副主任签发。

六、全国安全生产委员会领导成员名单
主 任:邹家华(国务委员)
副主任:李伯勇(劳动部副部长)
陈秉权(全国总工会副主席)
叶 青(国家计委副主任)
委 员:俞 雷(公安部副部长)
刘仲黎(财政部副部长)
张文驹(地质矿产部副部长)
于志坚(建设部副部长)
胡富国(能源部副部长)
罗云光(铁道部副部长)
林祖乙(交通部副部长)
张学东(机械电子部副部长)
姜燮生(航空航天部副部长)
王汝林(冶金部副部长)
谭竹洲(化工部副部长)
康仲伦(轻工部副部长)
王曾敬(纺织部副部长)
吴基传(邮电部副部长)
钮茂生(水利部副部长)
陈耀邦(农业部副部长)
徐有芳(林业部副部长)
张世尧(商业部副部长)
王 枫(广播电影电视部副部
长)
何界生(卫生部副部长)
汪祖辉(国防科工委科技部副
部长)
杨志元(国家建材局副局长)
阎志祥(中国民航局副局长)
姜圣阶(国家核安全局局长)
王荣生(中国船舶工业总公司
副总经理)
李毅中(中国石油化工总公司
副总经理)
沃庭枢(中国有色金属总公司
副总经理)
孟广水(中国建筑工程总公司
副总经理)
钟一鸣(中国海洋石油总公司
总经理)
蔡诗晴(中国汽车工业联合会
副理事长)
秦道夫(中国人民保险公司总
经理)
张宝明(中国统配煤矿总公司
副总经理)
全国安全生产委员会办公室设在劳动部。办公室主任:李伯勇(兼)副主任: 程映雪(中国劳动保护科学技
术学会秘书长劳动部
职业安全卫生监察局
副局长)
石万鹏(国家计委生产调度局
局长)
李永安(全国总工会经济技术
保护部部长)
高 旭(公安部三局局长)
阚学贵(卫生部卫生防疫司副
司长)
张世德(劳动部矿山安全卫生
监察局副局长)



1988年12月5日

PUBLIC FINANCE ORDINANCE ——附加英文版

Hong Kong


 PUBLIC FINANCE ORDINANCE
 (CHAPTER 2)
 ARRANGEMENT OF SECTIONS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  he general revenue
  harges on the general revenue
  II    THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
  nnual estimates
  pproval of estimates of expenditure and appropriation
  uthorization of expenditure in advance of appropriation
  hanges to the approved estimates of expenditure
  upplementary Appropriation
  III   CONTROL AND MANAGEMENT
  General powers and duties of the Financial Secretary
  Power to make regulations and give directions, etc.
  Controlling officers.
  Controlling officers to obey regulations and directions, etc.
  Authority of controlling officers to incur expenditure
  Further authority of controlling officers in respect of urgent
  nditure
  IV    RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
  Duties of Director of Accounting Services
  Prompt collection of moneys
  Payment of public moneys
  Payment of certain moneys to be authorized by warrant
  Recoverable advances
  Advances to meet urgent need for payment
  Imprests
  Deposits
  Donations and grants
  Banking
  Investment of moneys
  Borrowing powers and loans
  Guarantees
  Establishment of funds
  Special suspense accounts
  Appropriations and warrants to lapse at close of financial year
  V    SURCHARGE
  Power to surcharge
  Notification of surcharge and right of appeal
  Appeal against surcharge
  Withdrawal of surcharge
  Collection of surcharge
  Surcharge in respect of deceased persons
  VI    MISCELLANEOUS
  Abandonment of claims, etc. and write-off of public moneys and
stores
  Disposal of serviceable stores, etc.
  Power of Governor to give directions
  Director of Accounting Services may give certain directions, etc.
to
  ic officers in receipt of certain moneys
  Trusts
  Transitional
  Effect of dissolution of Legislative Council
  t Schedule. Funds
  nd Schedule. Special Suspense Accounts
 Whole document
  
  rovide for the control and management of the public finances of 
Hong
  and for incidental and connected purposes.
  pril 1983] L. N. 109 of 1983
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Public Finance Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  ropriation Bill" and "Appropriation Ordinance" means a 
Bill or
  nance, as the case may be, which provides for appropriation from 
the
  ral revenue in respect of the approved estimates of expenditure
on the
  ices of the Government for a financial year;
  roved estimates of expenditure" means the estimates of 
expenditure
  ed to be approved under section 6;
  trolling officer" in relation to a head or subhead means the 
officer
  gnated as controlling officer of that head or subhead under 
section
  
  ector of Audit" means the Director of Audit appointed under
section 3
  he Audit Ordinance (Cap. 122);
  ctment" includes an imperial enactment;
  enditure" includes expenditure on the services of the 
Government
  ired to be met under any enactment;
  ance Committee" means the Finance Committee of the Legislative
Council
  blished under the Standing Orders of the Legislative Council;
  eral revenue" means moneys which under this Ordinance or any 
other
  tment are to be paid into or to form part of the general revenue;
  d" means a head of expenditure;
  lic moneys" means--
  the general revenue;
  any moneys which are accounted for in the books or records of 
account
  he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
  any other moneys which the Governor may declare in writing 
to be
  ic moneys for the purposes of this Ordinance;
  head" means a subhead of expenditure;
  plementary Appropriation Bill" and  "Supplementary 
Appropriation
  nance" means a Bill or Ordinance, as the case may be, which 
provides
  appropriation from the general revenue in supplementation 
of the
  opriation already made by an Appropriation Ordinance.
  he general revenue
  Except where otherwise provided by or under this Ordinance 
or any
  r enactment any moneys raised or received for the purposes 
of the
  rnment shall form part of the general revenue.
  Any refund or drawback may be made from the general 
revenue in
  rdance with regulations made under section 11. (Replaced 8 of 1984 
s.
  
  For the avoidance of doubt it is hereby declared that the
reference in
  ection (1) to moneys raised or received for the purposes 
of the
  rnment does not include moneys held on trust.
  harges on the general revenue
  xpenditure shall be charged on the general revenue except as 
provided
  r under this Ordinance or any other enactment.
 PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA- 
TION
  
  nnual estimates
  The Financial Secretary shall cause to be prepared in each 
financial
  estimates of the revenue and expenditure of the Government for 
the
  following financial year, and shall cause such estimates to be 
laid
  re the Legislative Council before or as soon as practicable after 
the
  encement of the financial year to which they relate.
  Subject to subsection (3), the estimates of revenue and 
expenditure
  l be in such form as the Financial Secretary may from time to 
time
  ct.
  The estimates of expenditure shall--
  classify expenditure under heads and subheads with the ambit of 
each
  described;
  in respect of each head show the estimated total 
expenditure, the
  ision sought in respect of each subhead, the establishment of
posts
  any), and the limit (if any) to the commitments which may be 
entered
  in respect of expenditure which is not annually recurrent; and
  specify the controlling officer designated in respect of each
head and
  ead under section 12.
  Where there is a requirement under any enactment that 
expenditure be
  from the general revenue, provision for such expenditure 
shall be
  uded in the estimates of expenditure for the purposes of this 
Part,
  without prejudice to the validity or effect of any such
requirement.
  pproval of estimates of expenditure and appropriation
  The heads contained in the estimates of expenditure for a 
financial
  shall be included in an Appropriation Bill which shall be 
introduced
  the Legislative Council at the same time as the estimates.
  Upon the enactment of the Appropriation Ordinance the 
estimates of
  nditure for the financial year to which the Ordinance relates
shall be
  ed to be approved to the extent that they are provided for in 
the
  nance and shall have effect from the first day of such financial
year.
  Expenditure for the financial year on the services of the 
Government
  l, subject to this Ordinance, be arranged in accordance with the
heads
  subheads and be limited by the provision in each subhead shown
in the
  mates of expenditure as approved or as may subsequently be 
changed
  time to time in accordance with section 8.
  uthorization of expenditure in advance of appropriation
  The Legislative Council may, in advance of an Appropriation
Ordinance,
  esolution authorize expenditure for the services of the
Government in
  ect of a financial year to be charged on the general 
revenue, in
  rdance with this Ordinance and subject to such 
limitations and
  itions as may be specified in the resolution.
  Expenditure charged on the general revenue pursuant to a 
resolution
  r this section shall be arranged in accordance with the 
heads and
  eads shown in the estimates of expenditure laid under section 
5 and
  provisions of this Ordinance shall, for the purposes 
of this
  ection and subject to such conditions and limitations as 
may be
  ified in the resolution, apply to such estimates as though they 
were
  approved estimates of expenditure.
  Expenditure charged on the general revenue pursuant to a 
resolution
  r this section shall be set off against the amounts 
respectively
  ided in the Appropriation Ordinance upon the same 
coming into
  ation.
  
  hanges to the approved estimates of expenditure
  Subject to this section, no changes shall be made to the 
approved
  mates of expenditure except with the approval of the Finance
Committee
  a proposal of the Financial Secretary.
  Without limiting the generality of subsection (1) such 
changes may
  ide for all or any of the following matters--
  the creation of new heads or subheads;
  supplementary provision in approved or new subheads;
  variations in the establishments of posts;
  increases in the limit to the commitments which may be entered
into in
  ect of expenditure which is not annually recurrent.
  The Finance Committee may delegate to the Financial 
Secretary the
  r to approve changes subject to such conditions, 
exceptions and
  tations as are specified in the delegation.
  The Financial Secretary, where a delegation by the Finance 
Committee
  r subsection (3) so provides, and subject to such 
conditions,
  ptions and limitations as are specified in the delegation, may
further
  gate his power to approve changes to any public officer.
  A delegation to any public officer under subsection (4) 
shall be
  ect to such further conditions, exceptions and limitations 
as the
  ncial Secretary may specify.
  Nothing in subsection (1) shall be construed as 
limiting  or
  cting--
  the power of the Governor to make any proposal, or allow or direct
any
  osal to be made, to the Legislative Council, the object or effect 
of
  h is to require a change to the approved estimates of expenditure;
or
  a requirement under any enactment that expenditure be met 
from the
  ral revenue.
  The Financial Secretary shall cause such changes to be made 
to the
  oved estimates of expenditure as are necessary in respect of any--
  approval given under subsection (1), (3) or (4);
  expenditure pursuant to a proposal referred to in subsection (6) 
(a);
  
  requirement referred to in subsection (6) (b) not otherwise 
provided
  by approval under this section.
  The Financial Secretary shall at the end of each quarter 
of the
  ncial year or as soon as practicable thereafter--
  report to the Finance Committee changes made to the approved
estimates
  xpenditure in that quarter upon approval by him or by any 
public
  cer pursuant to a delegation under section (3) or (4), as the case
may
  and
  table in the Legislative Council a summary of all changes made
to the
  oved estimates of expenditure in that quarter under this section.
  Without prejudice to section 9, expenditure in respect of 
which a
  ge to the approved estimates is made under this section 
shall be
  ged on the general revenue notwithstanding that there has 
been no
  opriation in respect thereof by an Appropriation Ordinance.
  upplementary Appropriation
  t the close of account for any financial year it is 
found that
  nditure charged to any head is in excess of the sum appropriated 
for
  head by an Appropriation Ordinance, the excess shall be included
in a
  lementary Appropriation Bill which shall be introduced 
into the
  slative Council as soon as practicable after the close 
of the
  ncial year to which the excess expenditure relates.
 PART III CONTROL AND MANAGEMENT
  
  General powers and duties of the Financial Secretary
  Financial Secretary shall, subject to this Ordinance and any 
other
  tment, have the management of the finances of the Government and 
the
  rvision, control and direction of all matters relating 
to the
  ncial affairs of the Government.
  Power to make regulations and give directions, etc.
  Without prejudice to any other provision of this 
Ordinance, the
  ncial Secretary may make such administrative regulations and give
such
  nistrative directions and instructions not inconsistent 
with this
  nance as may appear to him to be necessary or expedient for the
better
  ying out of the provisions and purposes of this Ordinance and for 
the
  ty, economy and advantage of public moneys and Government
property.
  Any regulations made or directions and instructions given 
by the
  rnor or by any person authorized by him, for purposes similar to
those
  espect of which regulations, directions and instructions may be 
made
  iven under subsection (1), and which are in force at the 
commencement
  his Ordinance, shall, in so far as they are not inconsistent with
this
  nance, remain in force and shall be deemed for all purposes to 
have
  made or given under this section and to be liable to revocation 
or
  dment hereunder.
  Controlling officers
  Estimates of expenditure laid before the Legislative Council 
shall
  gnate a controlling officer in respect of each head and subhead.
  Subject to section 14 (5), a controlling officer shall be 
responsible
  accountable for all expenditure from any head or subhead for which 
he
  he controlling officer, and for all public moneys and 
Government
  erty in respect of the department or service for 
which he is
  onsible.
  Controlling officers to obey regulations and directions, etc.
  y controlling officer shall obey all regulations made and 
directions
  nstructions given by the Financial Secretary under section 
11 and
  l, if so required, account to the Financial Secretary 
for the
  ormance of his duties as controlling officer.
  Authority of controlling officers to incur expenditure
  Subject to any regulations made or directions or instructions
given by
  Financial Secretary under section 11 and to any reservation 
made by
  Financial Secretary under subsection (3), a controlling officer 
may,
  accordance with this Ordinance, incur expenditure and 
authorize
  nditure to be incurred against any provision shown in any subhead 
for
  h he is the controlling officer.
  No expenditure shall be incurred against any provision shown 
in any
  ead except by or under the authority of the controlling officer.
  The Financial Secretary may, in writing, reserve the whole or any
part
  ny provision shown in any subhead and for so long as such 
reservation
  ins in force no expenditure shall be incurred against the 
provision
  rved.
  A controlling officer may, in respect of any subhead for which 
he is
  controlling officer, by allocation warrant signed by him or 
by a
  ic officer authorized generally or specially by him, 
authorize any
  r controlling officer to incur expenditure or authorize
expenditure to
  ncurred against any provision shown in that subhead--(Added 8 of
1984
  )
  for any purpose within the ambit of that subhead; and
  in accordance with the terms of the allocation warrant.
  The controlling officer to whom an allocation warrant is issued 
under
  ection (4) shall be responsible and accountable for any 
expenditure
  rred under the warrant as if he were the controlling 
officer
  gnated in respect thereof under section 12.
  
  Further authority of controlling officers in respect 
of urgent
  nditure
  where an urgent need has arisen for expenditure to be incurred
which--
  requires a change to the approved estimates of expenditure in 
respect
  atters referred to in section 8 (2) (b) or (d); and
  in the opinion of a controlling officer cannot be deferred until 
the
  ssary change is made in accordance with section 8 without 
serious
  iment to the public interest, the controlling officer may, 
on his
  onal responsibility, incur the expenditure in anticipation 
of such
  ge.
  As soon as practicable after incurring expenditure under
subsection
  the controlling officer shall report the matter to the 
Financial
  etary for the purpose of having the necessary change made 
to the
  oved estimates of expenditure.
  Where the necessary change to the approved estimates of
expenditure is
  made in accordance with section 8, the expenditure incurred shall 
not
  charged on the general revenue but shall remain the 
personal
  onsibility of the controlling officer who incurred the 
expenditure.
 PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
  
  Duties of Director of Accounting Services
  The Director of Accounting Services shall be responsible 
for the
  ilation and supervision of the accounts of the Government, 
for the
  gement of accounting operations and procedures, and for ensuring 
that
  regulations directions or instructions made or given 
under this
  nance relating thereto and in respect of the safe custody of 
public
  ys and its accounting are complied with.
  Without prejudice to the generality of his duties under
subsection (1)
  the powers conferred on the Financial Secretary by section 
11 the
  ctor of Accounting Services shall--
  ensure that adequate arrangements are made for bringing 
promptly and
  erly to account all public moneys received and paid by the
Government;
  pay such sums from public moneys as he is authorized to pay under
this
  nance or any other enactment;
  ensure, in so far as is practicable, that adequate 
arrangements are
  for the safe custody of public moneys; and
  bring to the notice of the Financial Secretary and the 
Director of
  t, in writing, any material defect in departmental control of
revenue,
  nditure, cash, stamps, securities, stores and other 
Government
  erty which may come to his notice and any persistent 
breaches of
  lations, directions or instructions made or given 
under  this
  nance.
  Subject to the provisions of any enactment, in the exercise 
of his
  es the Director of Accounting Services shall be entitled to 
inspect
  offices and shall have access to all records, books, 
vouchers

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