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永州市人民政府关于印发《永州市科学技术奖励办法》的通知(废止)

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永州市人民政府关于印发《永州市科学技术奖励办法》的通知(废止)

湖南省永州市人民政府


永州市人民政府关于印发《永州市科学技术奖励办法》的通知



各县区人民政府,各林场、管理区、开发区,市政府各委局、各直属单位:

  现将《永州市科学技术奖励办法》印发给你们,请遵照执行。

二OO三年五月九日

永州市科学技术奖励办法

  第一章 总则

  第一条 为奖励在我市科学技术进步活动中做出突出贡献的公民、组织,调动科学技术工作者的积极性和创造性,加速科学技术事业、经济建设的发展,根据《国家科学技术奖励条例》和《湖南省科学技术奖励办法》的规定,结合我市实际,制定本办法。
  第二条 永州市人民政府设立永州市科学技术进步奖。
  第三条 市科学技术进步奖贯彻“尊重知识、尊重人才”的方针,鼓励自主创新、引进新技术、开发新品种,促进科技成果产业化,推动我市经济和社会全面发展。
  第四条 市科学技术进步奖评审和授予实行公开、公平、公正的原则,不受任何组织或个人的非法干涉。
  第五条 市科学技术行政部门负责市科学技术进步奖评审的组织工作。
  第六条 设立永州市科学技术进步奖评审委员会。由市科学技术行政部门聘请有关方面的专家、学者组成,依照本办法的规定负责市科学技术进步奖的评审工作。

  第二章 市科学技术进步奖的设置

  第七条 科学技术进步奖授予在科技创新、成果转化、新技术新品种的引进开发,在促进我市工业化、农业产业化、城镇化进程中的技术发明、技术开发、重大工程以及社会公益、科技管理等方面做出突出贡献的下列公民、组织:
  (一)在转化、推广科技成果、实施高新技术产业化中做出创造性贡献,取得显著经济或社会效益的;
  (二)在引进、开发先进科学技术成果并大规模地应用于国民经济建设和社会发展事业,取得显著经济效益和社会效益的;
  (三)在实施技术开发项目中,完成重大科学技术创新,对改造传统产业做出重大贡献的;
  (四)运用科学技术知识在产品、工艺、材料及其系统等方面做出重大技术发明,经实施创造明显经济效益或社会效益的;
  (五)在优化农业产业结构中,研究、引进先进农业技术、优质新品种取得重大成绩并获得显著经济效益或社会效益的;
  (六)在实施社会公益项目中,对科学技术基础性工作和社会公益性科学技术事业作出重要贡献,经实践检验,取得显著社会效益的;
  (七)为决策科学化与管理现代化而进行创造性研究,经实践证明并取得显著效果的。
  第八条 市科学技术进步奖分为一等奖、二等奖、三等奖。市科技进步奖每年奖励不超过25项。

  第三章 市科学技术进步奖的评审与授予

  第九条 市科学技术进步奖每年评审一次。
  第十条 市科学技术进步奖由下列单位推荐:
  (一)县区人民政府和管理区、开发区管委会科学技术行政部门和市级农林场科技管理机构;
  (二)市人民政府有关组成部门、直属机构、行业主管部门;
   (三)经市科学技术行政部门认定的具有推荐资格条件的其他单位。
   第十一条 推荐单位推荐市科学技术进步奖时应当填写统一格式的推荐书,提供真实、可靠的评价材料。
  第十二条 市科学技术进步奖评审委员会根据推荐材料作出评审结论,并向市科学技术行政部门提出获奖项目和奖励等级的建议。
  第十三条 市科学技术行政部门对市科学技术进步奖评审委员会推荐的获奖项目和奖励等级的建议进行审核,报市人民政府批准。
  第十四条 科学技术进步奖由市人民政府颁发证书和奖金。
  第十五条 科学技术进步奖的奖金为:一等奖10000元,二等奖6000元,三等奖4000元。
  市科学技术进步奖奖金和科技奖励活动工作经费由市财政专项列支。
  第十六条 市科学技术进步奖接受社会监督,实行异议制度。

  第四章 罚 则

  第十七条 剽窃、侵夺他人成果,或以其他不正当手段骗取市科学技术进步奖的,由市科学技术行政部门批准,撤销奖励,追回奖金和荣誉证书。
  第十八条 推荐单位或个人提供虚假数据、材料,协助他人骗取市科学技术进步奖的,由市科学技术行政部门给予通报批评,情节严重的取消推荐资格或依法给予行政处分。
  第十九条 参与市科学技术进步奖评审活动和有关工作的人员应对所涉及的技术内容及评审情况严格保守秘密,不得以任何方式泄露,如在评审活动中弄虚作假,徇私舞弊,由市科学技术行政部门取消其参评资格,情节严重的依法给予行政处分。

  第五章 附 则

  第二十条 各县区人民政府和管理区、开发区管委会可以设立科学技术进步奖。具体办法由县区人民政府和管理区、开发区管委会制定,报市科学技术行政部门备案。市属林场可以参照本办法办理。
  第二十一条 社会力量设立面向社会的科学技术奖,按国家科技部《社会力量设立科学技术奖管理办法》的规定执行。
  第二十二条 本办法自公布之日起施行。市科学技术行政部门可依据本办法制定具体实施细则。原有的《永州市科学技术进步奖励办法》同时废止。



国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)

国家税务总局


国家税务总局关于印发《营业税税目注释》(试行稿)的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局,各计划单列市税务局:
现将《营业税税目注释》(试行稿)印发给你们,从1994年1月1日起施行。1986年3月21日原财政部税务总局检发的《营业税税目注释(试行稿)》同时废止。

附:营业税税目注释
一、交通运输业
交通运输业,是指使用运输工具或人力、畜力将货物或旅客送达目的地,使其空间位置得到转移的业务活动。
本税目的征收范围包括:陆路运输、水路运输、航空运输、管道运输、装卸搬运。
凡与运营业务有关的各项劳务活动,均属本税目的征税范围。
(一)陆路运输
陆路运输,是指通过陆路(地上或地下)运送货物或旅客的运输业务,包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。
(二)水路运输
水路运输,是指通过江、河、湖、川等天然、人工水道或海洋航道运送货物或旅客的运输业务。
打涝,比照水路运输征税。
(三)航空运输
航空运输,是指通过空中航线运送货物或旅客的运输业务。
通用航空业务、航空地面服务业务,比照航空运输征税。通用航空业务,是指为专业工作提供飞行服务的业务,如航空摄影、航空测量、航空勘探、航空护林、航空吊挂飞播、航空降雨等。
航空地面服务业务,是指航空公司、飞机场、民航管理局、航站向在我国境内航行或在我国境内机场停留的境内外飞机或其他飞行器提供的导航等劳务性地面服务的业务。


(四)管道运输
管道运输,是指通过管道设施输送气体、液体、固体物资的运输业务。
(五)装卸搬运
装卸搬运,是指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或运输工具与装卸现场之间进行装卸和搬运的业务。
二、建筑业
建筑业,是指建筑安装工程作业。
本税目的征收范围包括:建筑、安装、修缮、装饰、其他工程作业。
(一)建筑
建筑,是指新建、改建、扩建各种建筑物、构筑物的工程作业,包括与建筑物相连的各种设备或支柱、操作平台的安装或装设工程作业,以及各种窑炉和金属结构工程作业在内。

(二)安装
安装,是指生产设备、动力设备、起重设备、运输设备、传动设备、医疗实验设备及其他各种设备的装配、安置工程作业,包括与设备相连的工作台、梯子、栏杆的装设工程作业和被安装设备的绝缘、防腐、保温、油漆等工程作业在内。
(三)修缮
修缮,是指对建筑物、构筑物进行修补、加固、养护、改善,使之恢复原来的使用价值或延长其使用期限的工程作业。
(四)装饰
装饰,是指对建筑物、构筑物进行修饰,使之美观或具有特定用途的工程作业。
(五)其他工程作业
其他工程作业,是指上列工程作业以外的各种工程作业,如代办电信工程、水利工程、道路修建、疏浚、钻井(打井)、拆除建筑物或构筑物、平整土地、搭脚手架、爆破等工程作业。
三、金融保险业
金融保险业,是指经营金融、保险的业务。
本税目的征收范围包括:金融、保险。
(一)金融
金融,是指经营货币资金融通活动的业务,包括贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。
1、贷款,是指将资金贷与他人使用的业务,包括自有资金贷款和转贷。
自有资金贷款,是指将自有资本金或吸收的单位、个人的存款贷与他人使用。
转贷,是指将借来的资金贷与他人使用。
典当业的抵押贷款业务,无论其资金来源如何,均按自有资金贷款征税。
人民银行的贷款业务,不征税。
2、融资租赁,是指具有融资性质和所有权转移特点的设备租赁业务。即:出租人根据承租人所要求的规格、型号、性能等条件购入设备租赁给承租人,合同期内设备所有权属于出租人,承租人只拥有使用权,合同期满付清租金后,承租人有权按残值购入设备,以拥有设备的所有权。

凡融资租赁,无论出租人是否将设备残值销售给承租人,均按本税目征税。
3、金融商品转让,是指转让外汇、有价证券或非货物期货的所有权的行为。
非货物期货,是指商品期货、贵金属期货以外的期货,如外汇期货等。
4、金融经纪业,是指受托代他人经营金融活动的业务。
5、其他金融业务,是指上列业务以外的各项金融业务,如银行结算、票据贴现等。存款或购入金融商品行为,不征收营业税。
(二)保险
保险,是指将通过契约形式集中起来的资金,用以补偿被保险人的经济利益的业务。
四、邮电通信业
邮电通信业,是指专门办理信息传递的业务。本税目的征收范围包括:邮政、电信。
(一)邮政
邮政,是指传递实物信息的业务,包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄及其他邮政业务。
1、传递函件或包件,是指传递函件或包件的业务以及与传递函件或包件相关的业务。

传递函件,是指收寄信函,明信片、印刷品的业务。
传递包件,是指收寄包裹的业务。
传递函件或包件相关的业务,是指出租信箱、对进口函件或包件进行处理、保管逾期包裹、附带货载及其他与传递函件或包件相关的业务。
2、邮汇,是指为汇款人传递汇款凭证并兑取的业务。
3、报刊发行,是指邮政部门代出版单位收订、投递和销售各种报纸、杂志的业务。
4、邮务物品销售,是指邮政部门在提供邮政劳务的同时附带销售与邮政业务相关的各种物品(如信封、信纸、汇款单、邮件包装用品等)的业务。
5、邮政储蓄,是指邮电部门办理储蓄的业务。
6、其他邮政业务,是指上列业务以外的各项邮政业务。
(二)电信
电信,是指用各种电传设备传输电信号来传递信息的业务,包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。
1、电报是指用电信号传递文字的通信业务及相关的业务,包括传递电报、出租电报电路设备、代维修电报电路设备以及电报分送、译报、查阅去报报底或来报回单、抄录去报报底等。
2、电传(即传真),是指通过电传设备传递原件的通信业务,包括传递资料、图表、相片、真迹等。
3、电话,是指用电传设备传递语言的业务及相关的业务,包括有线电话、无线电话、寻呼电话、出租电话电路设备、代维修或出租广播电路、电视信道等业务。
4、电话机安装,是指为用户安装或移动电话机的业务。
5、电信物品销售,是指在提供电信劳务的同时附带销售专用和通用电信物品(如电报纸、电话号码簿、电报签收簿、电信器材、电话等)的业务。
6、其他电信业务,是指上列业务以外的电信业务。
五、文化体育业
文化体育业,是指经营文化、体育活动的业务。
本税目的征收范围包括:文化业、体育业。
(一)文化业,是指经营文化活动的业务,包括表演、播映,其他文化业。
经营游览场所的业务,比照文化业征税。
1、表演,是指进行戏剧、歌舞、时装、健美、杂技、民间艺术、武术、体育等表演活动的业务。
2、播映,是指通过电台、电视台、音响系统、闭路电视、卫星通信等无线或有线装置传播作品以及在电影院、影剧院、录像厅及其他场所放映各种节目的业务。
广告的播映不按本税目征税。
3、其他文化业,是指经营上列活动以外的文化活动的业务,如各种展览、培训活动,举办文学、艺术、科技讲座、演讲、报告会,图书馆的图书和资料借阅业务等。
4、经营游览场所的业务,是指公园、动(植)物园及其他各种游览场所销售门票的业务。
(二)体育业
体育业,是指举办各种体育比赛和为体育比赛或体育活动提供场所的业务。
以租赁方式为文化活动、体育比赛提供场所,不按本税目征税。
六、娱乐业
娱乐业,是指为娱乐活动提供场所和服务的业务。
本税目征收范围包括:经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、游艺场等娱乐场所,以及娱乐场所为顾客进行娱乐活动提供服务的业务。
(一)歌厅,是指在乐队的伴奏下顾客进行自娱自乐形式的演唱活动的场所。
(二)舞厅,是指供顾客进行跳舞活动的场所。
(三)卡拉OK歌舞厅,是指在音像设备播放的音乐伴奏下,顾客自娱自乐进行歌舞活动的场所。
(四)音乐茶座,是指为顾客同时提供音乐欣赏和茶水、咖啡、酒及其他饮料消费的场所。
(五)台球、高尔夫球、保龄球场,是指顾客进行台球、高尔夫球、保龄球活动的场所。
(六)游艺
游艺,是指举办各种游艺、游乐(如射击、狩猎、跑马、玩游戏机等)活动的场所。
上列娱乐场所为顾客进行娱乐活动提供的饮食服务及其他各种服务,均属于本税目征收范围。
七、服务业
服务业,是指利用设备、工具、场所、信息或技能为社会提供服务的业务。
本税目的征收范围包括:代理业、旅店业、饮食业、旅游业、仓储业、租赁业、广告业、其他服务业。
(一)代理业
代理业,是指代委托人办理受托事项的业务,包括代购代销货物、代办进出口、介绍服务、其他代理服务。
1、代购代销货物,是指受托购买货物或销售货物,按实购或销额进行结算并收取手续费的业务。
2、代办进出口,是指受托办理商品或劳务进出口的业务。
3、介绍服务,是指中介人介绍双方商谈交易或其他事项的业务。
4、其他代理服务,是指受托办理上列事项以外的其他事项的业务。
金融经纪业、邮政部门的报刊发行业务,不按本税目征税。
(二)旅店业
旅店业,是指提供住宿服务的业务。
(三)饮食业
饮食业,是指通过同时提供饮食和饮食场所的方式为顾客提供饮食消费服务的业务。
饭馆、餐厅及其他饮食服务场所,为顾客在就餐的同时进行的自娱自乐形式的歌舞活动所提供的服务,按“娱乐业”税目征税。
(四)旅游业
旅游业,是指为旅游者安排食宿、交通工具和提供导游等旅游服务的业务。
(五)仓储业
仓储业,是指利用仓库、货场或其他场所代客贮放、保管货物的业务。
(六)租赁业
租赁业,是指在约定的时间内将场地、房屋、物品、设备或设施等转让他人使用的业务。
融资租赁,不按本税目征税。
(七)广告业
广告业,是指利用图书、报纸、杂志、广播、电视、电影、灯、路牌、招贴、橱窗、霓虹灯、灯箱等形式为介绍商品、经营服务项目、文体节目或通告、声明等事项进行宣传和提供相关服务的业务。
(八)其他服务业
其他服务业,是指上列业务以外的服务业务。如沐浴、理发、洗染、照相、美术、裱画、誊写、打字、镌刻、计算、测试、试验、化验、录音、录像、复印、晒图、设计、制图、测绘、勘探、打包、咨询等。
航空勘探、钻井(打井)勘探、爆破勘探,不按本税目征税。
八、转让无形资产
转让无形资产,是指转让无形资产的所有权或使用权的行为。
无形资产,是指不具实物形态、但能带来经济利益的资产。
本税目的征收范围包括:转让土地使用权、转让商标权、转让专利权、转让非专利技术、转让著作权、转让商誉。
(一)转让土地使用权
转让土地使用权,是指土地使用者转让土地使用权的行为。
土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为,不征收营业税。
土地租赁,不按本税目征税。
(二)转让商标权
转让商标权,是指转让商标的所有权或使用权的行为。
(三)转让专利权
转让专利权,是指转让专利技术的所有权或使用权的行为。
(四)转让非专利技术
转让非专利技术,是指转让非专利技术的所有权或使用权的行为。提供无所有权技术的行为,不按本税目征税。
(五)转让著作权
转让著作权,是指转让著作的所有权或使用权的行为。著作,包括文字著作、图形著作(如画册、影集)、音像著作(如电影母片、录像带母带)。
(六)转让商誉
转让商誉,是指转让商誉的使用权的行为。
以无形资产投资入股,参与接受投资方的利润分配、共同承担投资风险的行为,不征收营业税。但转让该项股权,应按本税目征税。
九、销售不动产
销售不动产,是指有偿转让不动产所有权的行为。
不动产,是指不能移动,移动后会引起性质、形状改变的财产。
本税目的征收范围包括:销售建筑物或构筑物、销售其他土地附着物。
(一)销售建筑物或构筑物
销售建筑物或构筑物,是指有偿转让建筑物或构筑物的所有权的行为。
以转让有限产权或永久使用权方式销售建筑物,视同销售建筑物。
(二)销售其他土地附着物
销售其他土地附着物,是指有偿转让其他土地附着物的所有权的行为。
其他土地附着物,是指建筑物或构筑物以外的其他附着于土地的不动产。
单位将不动产无偿赠与他人,视同销售不动产。
在销售不动产时连同不动产所占土地的使用权一并转让的行为,比照销售不动产征税。

以不动产投资入股,参与接受投资方利润分配、共同承担投资风险的行为,不征营业税。但转让该项股权,应按本税目征税。
不动产租赁,不按本税目征税。

NOTICE ON PRINTING AND ISSUING ANNOTATION ON BUSINESS TAX CATEGORY(TRIAL IMPLEMENTATION)

(State Administration of Taxation: 27 December 1993 Guo Shui Fa[1993] No. 149)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, and to tax bureaus of various cities with separate
planning:
The Annotations on Business Tax Category (Trial Implementation) is
hereby printed and distributed to you, which will come into effect as of
January 1, 1994, the original Annotations on Business Tax Category (Trial
Implementation) signed and issued on March 21, 1986 by the General Tax
Bureau of the Ministry of Finance is abolished at the same time.
Appendix: Annotations on Business Tax Category (Trial Implementation)

APPENDIX:

Annotations on Business Tax Category (Trial Implementation)

I. Communications and Transportation

The communications and transportation industry refers to the business
activity of using means of transportation or manpower and animal power to
carry cargoes or passengers to the destination, so as to shift the
position of space.
The levying scope of this tax item includes: land, water, air and
pipeline transportation, loading and unloading transportation.
Various labor service activities related to transportation business
all come under the levying scope of this tax category.
(1) Land Transportation
Land transportation refers to the transport business for transporting
cargoes or passengers through land (above or under ground), including
railway, highway, cable car, cableway transportation, as well as other
land transportation.
(2) Water Transportation
Water transportation refers to the transportation business of
carrying cargoes or passengers through rivers, lakes and streams and other
natural and artificial water courses or sea lanes.
Tax shall be levied on salvage in light of water transportation.
(3) Air Transportation
Air transportation refers to the transportation business of carrying
cargoes or passengers through air routes.
Tax shall be levied on general air service and air-ground service
business in light of air transport. General air service refers to the
business of providing flying services for specialized work, such as air
photography, aerial survey, air exploration, air forest range, air
suspended sowing and air precipitation.
Air-ground service business refers to the business of providing labor
service ground services including navigation by air liners, airports,
civil aviation administrative bureaus and air stations to Chinese and
foreign airplanes or other air vehicles which navigate within China or
land in airports within China.
(4) Pipeline Transportation
Pipeline transportation refers to the transport business of
delivering gas, liquid and solid materials through pipeline facilities.
(5) Loading-Unloading Transportation
Loading-unloading transportation refers to the business of loading,
unloading and transporting cargoes between means of transportation,
between the loading-unloading spots or between the means of transportation
and the loading-unloading spots by the use of means of loading, unloading
or manpower and animal power.

II. Building Industry

The building industry refers to construction and installation
engineering operations.
The levying scope of this tax item includes construction,
installation, repair, decoration and other engineering operations.
(1) Construction
Construction refers to the engineering operation of building new,
reconstructing, expanding various buildings and structures, including the
engineering operation of installation or decoration of various types of
equipment or pillars and operating platforms connected to the structures,
as well as the engineering operation of various kilns and metal
structures.
(2) Installation
Installation refers to the engineering business of the assembly and
arrangement of production equipment, power equipment, hoisting equipment,
transport equipment, transmitting equipment, medical and lab equipment, as
well as various other kinds of equipment, including the engineering
operation of setting up operating platforms, ladders, balustrades
connected to the equipment and engineer operation of insulation,
anti-corrosion, heat preservation and paint for the installation of
equipment.
(3) Repair
Repair refers to the engineering operation of repairing, reinforcing,
maintaining and improving the building and structures, so as to restore
their original use value or extend the service period.
(4) Decoration
Decoration refers to the engineer operation of decorating the
buildings and structures, so that they will look more beautiful or have a
particular purpose.
(5) Other Engineering Operations
Other engineering operations refer to various engineering operations
other than the engineering operations mentioned above, such as the
engineering operations of handling on a commission basis telecommunication
projects, water conservancy projects, reconstructing roads, dredging,
drilling wells (sinking wells), demolishing buildings or structures,
levelling land, putting up scaffold and dynamiting.

III. Financial Insurance Business

Financial insurance business means the operation of finance and
insurance business. The levying scope of this tax item include finance
and insurance.
(1) Finance
Finance refers to the operation of the business of monetary funds
accommodation activity, including loans, financial leasing, the transfer
of financial commodities, financial brokerage and other financial
businesses.
1. Loan refers to the business of lending money to others for use,
including loans lent with funds at one's own disposal and enlending.
Loans lent with money at one's own disposal means lending money in
one's own hand or savings deposits absorbed from units or individuals to
others for use.
Enlending means extending loans with borrowed funds to others for
use. Tax is levied in light of loans extended with funds at one's own
disposal on the mortgage loan business of pawnbroking irrespective of the
source of funds.
No tax is levied on the loan business of the People's Bank.
2. Financial leasing refers to the equipment leasing business with
the financial nature and the characteristics of the shift of ownership. I.
e., the lessor leases the purchased equipment to the lessee in accordance
with the specifications, types, performance and other conditions required
by the lessee. Ownership of the equipment within the contracted period
belongs to the lessor, the lessee possesses only use right. After paying
off rental upon expiration of the contract, the lessee has the right to
purchase the equipment in light of the scrap value in order to possess
ownership of the equipment. Tax is levied according to this tax item on
financial leasing no matter whether or not the lessor sells the equipment
at scrap value to the lessee.
3. The transfer of financial commodities refers to the behavior of
ownership of transferring foreign exchange, negotiable securities or
non-goods futures.
Non-goods futures refers to futures outside commodity futures and
rare metal futures, such as foreign exchange futures.
4. Financial brokerage means the business wherein one is entrusted
with the task of engaging in financial activities.
5. Other financial businesses refer to various financial businesses
other than the businesses listed above, such as bank settlement and bill
discount. No tax is levied on savings deposits or the behavior of
purchasing financial commodities.
(2) Insurance
Insurance means the business of using the funds pooled in the form of
contract to compensate for the economic benefits of the insurant.

IV. Postal and Telecommunications Service

Postal and telecommunications service refers to the business of
specially handling information transmission. The levying scope of this tax
item includes posts and telecommunications.
(1) Postal Service
Postal service refers to the business of delivering object
information, including the delivery of letters or parcels, postal order,
the distribution of newspapers and magazines, the sales of postal
articles, postal savings as well as other postal business.
1. The delivery of letters or parcels refers to the business of
delivering letters or parcels as well as business related to the delivery
of letters or parcels.
The delivery of letters refers to the business of receiving and
sending letters, postcards, and printed matters.
The delivery of parcels refers to the business of receiving and
sending parcels. Business related to the delivery of letters or parcels
refers to the business of leasing letter boxes, handling imported letters
or parcels, keeping overdue parcels, incidental goods-carrying and other
businesses related to the delivery of letters or parcels.
2. Postal order refers to the business of delivering remittance and
the exchange for the remitter.
3. The distribution of newspapers and magazines refers to the
business of the postal departments receiving subscription, delivering and
selling various newspapers and magazines for the publishing units.
4. The sales of postal articles refers to the business of the postal
department which, while providing postal services, incidentally sells
various articles related to postal business (such as envelops, letter
paper, money order and parcel wrappers)
5. Postal savings deposits refers to the business of savings deposits
handled by postal departments.
6. Other postal businesses refer to the various postal businesses
other than the businesses listed above.
(2) Telecommunications Service
Telecommunications service refers to the business of using telex
equipment to transmit electrical signals so as to deliver information,
including telegraph, telex, telephone, telephone installation, the sale of
telecommunications articles and other telecommunication businesses.
1. Telegraph refers to the telecommunications business of using
electrical signals to transmit written language matters and related
business, including transmitting telegraphs, leasing telegraph and
electric circuit equipment, repairing telegraph and electric circuit
equipment as well as sending and translating telegraphs, checking the
sent-out telegraph original on file or the receipt of the sent-in
telegraph, copying the original of the sent- out telegraph.

2. Telex (fax) refers to the communications business of delivering
the original copy through telex equipment, including delivering materials,
graphic, photos and authentic work.
3. Telephone refers to the business of using telex equipment to
transmit words and related business, including wire and wireless
telephone, the paging system, leasing telephone and electric circuit
equipment, repairing or leasing broadcasting circuits and TV channels.
4. Telephone installation refers to the business of installing or
telephones for the subscribers.
5. The sales of telecommunications articles refers to the business of
incidentally selling special and general telecommunications articles (such
as telegraph paper, telephone directory, telegraph signing book,
telecommunications equipment and telephone) in addition to providing
telecommunication service.
6. Other telecommunications businesses refer to telecommunications
businesses other than those listed above.

V. Cultural and Sports Undertakings.

Cultural and sports undertakings refer to the business of engaging in
cultural and sports activities.
The levying scope of this tax item includes the undertakings of
culture and sports.
(1) cultural undertaking refers to the business of engaging in
cultural business, including performances, broadcasting on television,
other cultural undertakings.
Tax is levied on the business of operating sightseeing places in
light of the cultural undertaking.
1. Performances refer to the business of performing activities such
as drama, songs and dances, fashion show, aerobics exercise, acrobatics,
folk arts, wushu (martial art) and physical culture.
2. Broadcast on television refers to the business of transmitting
works through wire or wireless device such as broadcasting stations,
television stations, sound system, close- circuit television, satellite
communications as well as projecting various programs at cinemas,
theatres, picture recording halls and other sites.
Tax is not levied on advertising broadcast on television in light of
this tax category.
3. Other cultural undertakings refer to the business of engaging in
cultural activities other than those listed above, such as various
exhibitions, training activities, the holding of forums on literature,
arts, science and technology, giving speeches, public lectures, the
borrowing of books and reference materials from libraries.
4. The business of operating sightseeing places refers to parks,
zoos, botanies as well as other businesses of selling entrance tickets for
various sightseeing sites.
(2) Sports Undertaking
Sports undertaking refers to the business of holding various sports
competitions and providing sites for sports competitions or sport
activities.
Tax is not levied in light of this tax category on the provision of
sites for cultural activities and sport competitions in a leasing form.

VI. Recreational Undertaking

Recreational undertaking refers to the business of providing sites
and services for recreational activities.
The levying scope of this tax item includes: the business of
operating song-performing halls, dance halls, karaoke song and dance
halls, music saloon, billiard, golf course and bowling alleys, and
amusement parks, as well as the business of recreational centers providing
services for customers' recreational activities.
(1) Song-performing halls refer to the place where customers
performing singing activities with music accompaniment for self-
amusement.
(2) Dance halls refer to providing sites for customers' dancing
activities.
(3) Karaoke song and dance halls refer to sites where customers
engage in song and dance activities for self-amusement under music
accompaniment broadcast by audio and video equipment.
(4) Music saloon refers to places which provide customers with music
appreciation, tea, coffee, wine and other drinks.
(5) Brilliard, golf course and bowling alley refer to sites where
customers engage in brilliard, golf and bowling activities.
(6) Amusement
Amusement park refers to the place for holding various amusement and
recreational activities (such as archery, hunting, horse race and video
games).
The catering service as well as various other services provided by
the recreational centers listed above for the customers to engage in
recreational activities all come under the levying scope of this tax item.

VII Service Trades

Service trades refer to the business of providing services for
society by making use of the equipment, tools, sites, information or
techniques.
The levying scope of this tax item includes: factorage, hotel and
catering trades, tourist industry, storehouse, lease, advertising and
other services.
(1) Factorage Factorage refers to the business of handling the
entrusted matters for the consignor, including buying and selling goods
and importing and exporting on a commission basis, recommendation service
and other agent services.
1. Buying and selling goods on a commission basis refers to the
business of a person who is entrusted with buying or selling goods,
settling accounts and receiving service charge in accordance with the
value of goods bought or sold.
2. Handling import and export on a commission basis refers to the
business of a person being entrusted with importing and exporting
commodities or labor.
3. Recommendation service means the business in which the broker
introduces both sides to trade talks or other affairs.
4. Other agency services refer to the business of being entrusted
with handling affairs other than those listed above.
Tax is not levied in light of this tax item on financial brokerage,
postal departments' business of distributing newspapers and magazines.
(2) Hotel Service
Hotel service refers to the business of providing boarding service.
(3) Catering Trade
Catering trade refers to the business of providing customers with
catering consumption service simultaneously while offering food and places
for eating.
Tax is levied in light of the tax item of recreational business on
restaurants, dining halls and other catering service sites, simultaneously
at the time of dining, providing customers with service for them to engage
in singing and dancing activities in the form of self-amusement.
(4) Tourist Industry
Tourist industry refers to the business of arranging boarding and
means of communications for the tourists and providing them with tourist
guide and other tourist services.
(5) Storage
Storage refers to the business of using warehouses, goods yards or
other sites to deposit and keep goods for the passengers.
(6) Leasing Business
Leasing business means the business of transferring sites, houses,
articles, equipment or installations to others for use within an agreed
period of time.
Tax is not levied in light of this tax item on financial leasing.

(7) Advertising Business
Advertising business refers to the business of recommending
commodities, engaging in the publicity on service items, cultural and
sport programs or announcements and declarations and providing related
services by means of books, newspapers, magazines, broadcast, television,
movie, lamp, billboard, showcase, neon light and lamp box.
(8) Other Service Trades

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中国工商银行关于增设结汇、售汇及期权业务会计科目及有关事项的通知

中国工商银行


中国工商银行关于增设结汇、售汇及期权业务会计科目及有关事项的通知
中国工商银行



各省、自治区、直辖市分行,计划单列市分行:
根据中国人民银行发布的《结汇、售汇及付汇管理暂行规定》,现对我行办理结汇、售汇业务和期收、期付业务的会计科目及结售汇业务帐务处理的有关事项作如下规定,请即转发所属行处遵照执行。
一、增设会计科目
办理结售汇业务必须设立本币对外币买卖的专用会计科目,实行监督管理。
(一)482结售汇资金
本科目用于反映本行办理贸易和非贸易结汇、售汇业务时发生的人民币和外币的资金收支情况。各外汇业务经办行根据国家外汇管理的规定办理结汇或售汇所支付或收入的人民币、购入或售出的外汇,分别币种用本科目核算。本科目下按贸易结售汇、非贸易结售汇分设专户。国际业务
专户代号为:“48201贸易结售汇资金”、“48202非贸易结售汇资金”。本科目属资产负债共同类,余额应在借、贷双方同时反映。本科目排列在“481外汇买卖”科目下。资产负债表归类在外汇买卖项目中。
贸易和非贸易结售汇以外的外汇买卖,以及境外的企业和金融机构,以外币兑换人民币业务,包括代客和自营的货币兑换业务,仍用原“481外汇买卖”科目进行核算。
(二)190期收外汇款项
本科目用于反映和核算本行为防止汇率风险与客户或同业签约买入远期外汇、到期按约定汇率进行交割的外汇业务。本科目下按期货贸易、货币调期,利率调期、买入远期外汇分设专户。国际业务专户代号为“19001期货交易”、“19002货币调期”、“19003利率调期
”、“19004买入远期外汇”。本科目属资产类,余额反映在借方,是期付外汇款项的对应科目,排列在“167其他应收款”科目下,资产负债表归类在其他应收款项目中。
(三)290期付外汇款项
本科目用于反映和核算本行为防止汇率风险与客户或同业签约卖出远期外汇,到期按约定汇率进行交割的外汇业务。本科目下按期货交易、货币调期、利率调期、卖出远期外汇分设专户。国际业务专户代号为“29001期货交易”、“29002货币调期”、“29003利率调期
”、“29004卖出远期外汇”。本科目属负债类,余额反映在贷方,是期收外汇款项的对应科目,排列在“284其他应付款”科目下,资产负债表归类在其他应付款项目中。
与此同时,撤销原在表外的“661期收外汇款项”和“662期付外汇款项”两个科目,原来核算的业务应即转入新增科目内。
二、结售汇业务核算
(一)结汇业务
1.境内企事业单位、机关和社会团体的外汇收入,属于规定结汇范围的以及其他外汇收入自愿结汇的,各经办行办理结汇时,应根据总行或境外帐户行的对帐单或收帐通知进行审查处理。其会计分录是:
借:482结售汇资金 (人民币)
贷:××存款—单位户 (人民币)
借:115存放同业款项 (外币)
贷:482结售汇资金 (外币)
有关部门还应根据单位结汇金额的50%比例逐笔登记出口单位结汇台帐。
2.境内居民自愿来行结汇的,应积极办理。来华的外国人、港澳台胞来行售卖外汇或外币的,应开具水单,在有效期内可在水单金额的50%以内向银行购买外汇。结汇的会计分录是:
借:482结售汇资金 (人民币)
贷:××存款—单位户 (人民币)
或:101现金 (人民币)
借:××存款—单位户 (外币)
或:101现金 (外币)
贷:482结售汇资金 (外币)
(二)售汇业务
1.境内企事业单位、机关和社会团体需对外支付用汇,应按《结汇、售汇及付汇管理暂行规定》提交与支付方式相应的有效商业单据、凭证或其他批准文件,经审查符合有关规定的予以受理。对设有结汇台帐的单位,应于逐笔销记台帐以后办理售汇。其会计分录是:
借:××存款—单位户 (人民币)
贷:482结售汇资金 (人民币)
借:482结售汇资金 (外币)
贷:××存款—单位户 (外币)
2.各单位非贸易项下的非经营性支付办理购汇或购钞,应按规定经过审批以后办理售汇。其会计分录是:
借:××—单位户 (人民币)
贷:482结售汇资金 (人民币)
借:482结售汇资金 (外币)
贷:××存款—单位户 (外币)
或:101现金 (外币)
(三)外汇交易市场买卖结售汇资金
会员行和分会员行进入中国外汇交易中心进行人民币同外汇的交易,分别情况作如下分录:
1.买入外汇时:
借:482结售汇资金 (人民币)
贷:111存放中央银行款项(人民币)
借:115存放同业款项 (外币)
贷:482结售汇资金 (外币)
2.卖出外汇与买入外汇分录相反。
(四)本行系统内非会员行(以下称委托行)委托会员行或分会员行(以下称受理行)买卖结售汇资金
为了保证交易的及时成交,并考虑买卖价格不确定因素,买入外汇时,受理行凭委托行买入外汇的无金额加押(外汇专用)电传(见附件一),核押后进行交易,成交后的人民币通过“111存放中央银行款项”以实拨资金进行清算,外汇资金通过联行外汇往来进行清算(外汇的汇划
电文见附件二)。卖出外汇时,由委托行主动将外汇通过联行外汇往来以外汇的加押电传(见附件三)划往受理行,成交后由受理行将人民币通过“111存放中央银行款项”主动划付给委托行。

1.委托买入外汇
①委托行需买入外汇时,应先向受理行发出无金额加押买汇电传(附件一),暂不做帐务外理并做好人民币买汇资金的准备。
②受理行收到委托行要求买入外汇电传,核押后,不作帐务处理,待交易成交后,进行帐务处理:
借:111存放中央银行款项 (外币)
或:115存放同业款项 (外币)
贷:431联行外汇往来 (外币)
同时,向委托行发出加押电传(附件二)。
③委托行收到受理行买妥外汇的加押电传,经与原发无金额加押买汇电传核对后,填制外汇联行补充报单,同时将人民币资金通过当地人民银行划付给受理行。
借:431联行外汇往来 (外币)
贷:482结售汇资金 (外币)
借:482结售汇资金 (人民币)
贷:111存放中央银行款项 (人民币)
2.委托卖出外汇:
①委托行卖出外汇时应主动向受理行发出加押电传(附件三)通过联行外汇往来将外汇划至受理行,并进行外汇的帐务处理:
借:482结售汇资金 (外币)
贷:431联行外汇往来 (外币)
②受理行接到委托行要求卖出外汇加押电传时,经核押后填制联行外汇往来的贷方补充报单及时进行帐务处理:
借:431联行外汇往来 (外币)
贷:278应解汇款—汇入款项 (外币)
待交易成交后:
借:278应解汇款—汇入款项 (外币)
贷:115存放同业款项 (外币)
同时将卖出的人民币资金通过当地人民银行划付给委托行。
借:111存放中央银行款项 (人民币)
贷:111存放中央银行款项 (人民币)
3.各委托行和受理行由于结售汇交易形成的人民币往来资金必须遵循当天清算及时划拨的原则,以保证人民币资金的正常运作。外汇资金的清算按现行全国联行外汇往来办理。
受理行每日营业终了应将受理系统内的结售汇资金交易按委托行汇总填制“受理结售汇资金交易人民币日报表”(附件四),当日传真报总行国际业务部。
(五)结售汇损益的处理
结售汇业务应按营业日当天交易市场收盘后的中间价计算损益,根据结售汇资金科目余额,按收盘时买入和卖出的平均价格折合人民币后同结售汇资金科目的人民币余额比较,后者大于前者的差额为人民币盈利,会计分录是:
借:482结售汇资金 (人民币)
贷:513汇兑收益 (人民币)
如果后者小于前者,其差额为人民币亏损,会计分录是:
借:535汇兑损失 (人民币)
贷:482结售汇资金 (人民币)
注:工商银行总行在人民银行总行营业部开户帐号:0241002
帐户名称:中国工商银行外汇交易人民币资金清算专户
简称:工行外汇交易专户
附:一
格式(一)
ZCZC
ICBK
·
ICBKCNBJABJM
发报行SWIFT码
399 02
报文种类
ICBKCNBJXXX
受理行SWIFT码
:20:SCNY/BUSDXXXXXXX
XX为发报行业务参考号,前三位是联行号,后四位为受委托地、市行名称
代号
:21:FX940322001
双方共认的业务参考号(FX表示外汇买卖,后位为年月日、业务顺序号)
:79:PLS BUY USD XXXXX AG CNY AT XXX
买入币种、金额、卖出币种、汇率
FOR US VALUE XX/XX/XX
起息日
RGDS·
:U99:ICBKCNBJBJM
发报行SWIFT码
:U98:TTK/01 3152 930322
无金额密押 01为序号 3152密押930322为加押日期

NNNN
:::::
NNNN
例:1994年4月1日,安徽省分行国际部(非会员行)委托上海市分行国际部(会员行)买入USD200,000.00,汇率在¥1=CNY8.75水平,起息日94/04/01
安徽省分行国际部向上海市分行国际部发出委托买汇通知:
-------------------------------------------------
|ZCZC |
|ICBK |
|· |
|ICBKCNBJAAHI |
|399 02 |
|ICBKCNBJSHI |
|:20:SCNY/BUSD341AHPB |
|:21:FX940401001 |
|:79:PLS BUY USD 200000,00 AG CNY AT 8.75 FOR US|
|VALVE 94/04/01 |
|RGDS· |
|:U99:ICBKCNBJAHI |
|:U98:TTK/01 3210 940401 |
|— |
|NNNN |
|:::: |
|NNNN |
-------------------------------------------------
附:二
格式(二)
ZCZC
ICBK
·
ICBKCNBJAXXX
发报行SWIFT码
300 02
报文种类
ICBKCNBJBJM
委托行SWIFT码
:20:SCNY/BUSDXXXXXXX
发报行的编号
:21:NEW
业务编号(如该报文系证实一个新的合同,该项应填“NEW”)
:22:NEW /FX940322001
该合同双方共认的参号
:30:940322
合同交易日期
:36:8750
汇率
:72:/TELEX/
附言
:32R:940322USDXXXXXX
买入的货币、金额、起息日
:57A:ICBKCNBJ
被贷记帐户的帐户行
:33P:940322CNYXXXXXX
卖出的货币、金额、起息日
:57A:PBOCZNBW
被借记帐户的帐户行
:U99:ICBKCNBJXXX
发报行SWIFT码
:U98:TTK/01 3232 930322
外汇联行密押
NNNN
:::::
NNNN

例:上海市分行国际部收到安徽省分行国际部委托买汇通知核押后,在交易市场进行交易,成交后向安徽省分行国际部发送买卖确认书(代联行外汇往来电报)
----------------------------
|ZCZC |
|ICBK |
|· |
|ICBKCNBJASHI |
|300 02 |
|ICBKCNBJAHI |
|:20:SCNY/BUSD311SHIB |
|:21:NEW |
|:22:NEW/FX940401001 |
|:30:940401 |
|:36:8750 |
|:72:/TELEX/ |
|:32R:940401USD200000,00 |
|:57A:ICBKCNBJ |
|:33P:940401CNY1750000,00 |
|:57A:PBOCZNBW |
|:U99:ICBKCNBJSHI |
|:U98:TTK/01 3101 940401 |
|— |
|NNNN |
|::::: |
|NNNN |
----------------------------
附:三
格式(三)
ZCZC
ICBK
·
ICBKCNBJABJM
发报行SWIFT码
910 02
报文种类
ICBKCNBJXXX
收报行SWIFT码
:20:BCNY/SUSDXXXXXXX
发报行编号
:21:FX940322001
双方共认的业务参号
:25:201119
被贷记帐户的帐号
:32A:940323USDXXXXXX
起息日、货币、金额
:52A:ICBKCNBJBJM
发报行的指示行
:72:/BEN/
附言
:U99:ICBKCNBJ
发报行SWIFT码
:U98:TTK/02 3111 930323
外汇联行密押

NNNN
:::::
NNNN
例:1994年4月2日,江西省分行国际部(非会员行)委托上海市分行国际部(会员行)卖出USD100,000.00汇率在¥1=CNY8.73水平,起息日94/04/02。
江西省分行国际部向上海市分行国际部发出委托卖汇通知(代联行外汇往来电报)。
-------------------------
|ZCZC |
|ICBK |
|· |
|ICBKCNBJAJSI |
|910 02 |
|ICBKCNBJSHI |
|:20:BCNY/SUSD361JXPB |
|:21:FX940402001 |
|:25:431 |
|:32A:940402USD100000,00|
|:52A:ICBKCNBJJSI |
|:72:/BEN/ |
|:U99:ICBKCNBJJSI |
|:U98:TTK/02 0311 940402|
|— |
|NNNN |
|::::: |
|NNNN |
-------------------------
附:四__分会员行受理结售汇资金交易人民币日报表
货币名称:人民币
年 月 日 单位:元
-------------------------------------
| | 委托行购入外汇 | 委托行售出外汇 | |
| 委托行名称 | | | 差 额 |
| |受理行代付人民币 |受理行代收人民币 | |
|--------|---------|---------|------|
| | | | |
| | | | |
| | | | |
| | | | |
|--------|---------|---------|------|
| 合 计 | | | |
-------------------------------------

注:此表由总行指定的甲级分会员行填列,反映每个交易日受理委托结售汇资金交易的人民币金额,按委托行分别填列。



1994年3月30日