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国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知

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国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知

国家税务总局


国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知

国税发[2009]80号


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
  为贯彻落实《中华人民共和国企业所得税法》及其实施条例关于国家重点扶持的公共基础设施项目企业所得税优惠政策,促进国家重点扶持的公共基础设施项目建设,现将实施该项优惠政策的有关问题通知如下:
  一、对居民企业(以下简称企业)经有关部门批准,从事符合《公共基础设施项目企业所得税优惠目录》(以下简称《目录》)规定范围、条件和标准的公共基础设施项目的投资经营所得,自该项目取得第一笔生产经营收入所属纳税年度起,第一年至第三年免征企业所得税,第四年至第六年减半征收企业所得税。
  企业从事承包经营、承包建设和内部自建自用《目录》规定项目的所得,不得享受前款规定的企业所得税优惠。
  二、本通知所称第一笔生产经营收入,是指公共基础设施项目建成并投入运营(包括试运营)后所取得的第一笔主营业务收入。
  三、本通知所称承包经营,是指与从事该项目经营的法人主体相独立的另一法人经营主体,通过承包该项目的经营管理而取得劳务性收益的经营活动。
  四、本通知所称承包建设,是指与从事该项目经营的法人主体相独立的另一法人经营主体,通过承包该项目的工程建设而取得建筑劳务收益的经营活动。
  五、本通知所称内部自建自用,是指项目的建设仅作为本企业主体经营业务的设施,满足本企业自身的生产经营活动需要,而不属于向他人提供公共服务业务的公共基础设施建设项目。
  六、企业同时从事不在《目录》范围的生产经营项目取得的所得,应与享受优惠的公共基础设施项目经营所得分开核算,并合理分摊企业的期间共同费用;没有单独核算的,不得享受上述企业所得税优惠。
  期间共同费用的合理分摊比例可以按照投资额、销售收入、资产额、人员工资等参数确定。上述比例一经确定,不得随意变更。凡特殊情况需要改变的,需报主管税务机关核准。
  七、从事《目录》范围项目投资的居民企业应于从该项目取得的第一笔生产经营收入后15日内向主管税务机关备案并报送如下材料后,方可享受有关企业所得税优惠:
  (一)有关部门批准该项目文件复印件;
  (二)该项目完工验收报告复印件;
  (三)该项目投资额验资报告复印件;
  (四)税务机关要求提供的其他资料。
  八、企业因生产经营发生变化或因《目录》调整,不再符合本办法规定减免税条件的,企业应当自发生变化15日内向主管税务机关提交书面报告并停止享受优惠,依法缴纳企业所得税。
  九、企业在减免税期限内转让所享受减免税优惠的项目,受让方承续经营该项目的,可自受让之日起,在剩余优惠期限内享受规定的减免税优惠;减免税期限届满后转让的,受让方不得就该项目重复享受减免税优惠。
  十、税务机关应结合纳税检查、执法检查或其他专项检查,每年定期对企业享受公共基础设施项目企业所得税减免税款事项进行核查,核查的主要内容包括:
  (一)企业是否继续符合减免所得税的资格条件,所提供的有关情况证明材料是否真实。
  (二)企业享受减免企业所得税的条件发生变化时,是否及时将变化情况报送税务机关,并根据本办法规定对适用优惠进行了调整。
  十一、企业实际经营情况不符合企业所得税减免税规定条件的或采取虚假申报等手段获取减免税的、享受减免税条件发生变化未及时向税务机关报告的,以及未按本办法规定程序报送备案资料而自行减免税的,企业主管税务机关应按照税收征管法有关规定进行处理。
  十二、本通知自2008年1月1日起执行。

国家税务总局
二○○九年四月十六日
                     
                      



中华人民共和国海上国际集装箱运输管理规定(附英文)

国务院


中华人民共和国海上国际集装箱运输管理规定(附英文)

1990年12月5日,国务院

第一章 总 则
第一条 为加强海上国际集装箱运输管理,明确有关各方责任,适应国家对外贸易的需要,制定本规定。
第二条 本规定适用于在中华人民共和国境内设立的海上国际集装箱运输企业及与海上国际集装箱运输有关的单位和个人。
第三条 中华人民共和国交通部主管全国海上国际集装箱运输事业。
第四条 海上国际集装箱运输必须贯彻安全、准确、迅速、经济和文明服务的方针,积极发展门到门运输。

第二章 海上国际集装箱运输企业的开业审批
第五条 海上国际集装箱运输企业是指从事海上国际集装箱运输的航运企业、港口装卸企业及其承运海上国际集装箱的内陆中转站、货运站。
第六条 设立经营海上国际集装箱运输的航运企业,应当经省、自治区、直辖市交通主管部门审核,报交通部审批。
第七条 设立港口国际集装箱装卸企业应当经省、自治区、直辖市交通主管部门审批,报交通部备案。
本办法发布后新设立承运海上国际集装箱的内陆中转站、货运站,应当经设立该企业的主管部门审核同意后,由省、自治区、直辖市交通主管部门审批,报交通部备案。
对外经济贸易系统新设立的承运海上国际集装箱的内陆中转站、货运站的审批办法,由交通部会同对外经济贸易部另行制定。
第八条 设立中外合资经营、中外合作经营的海上国际集装箱运输企业,须经交通部审核同意后,按照有关法律、法规的规定,由对外经济贸易部审批。
第九条 设立经营海上国际集装箱运输的企业,应当具备以下条件:
(一)有与其经营范围和服务对象相适应的运输船舶、车辆、设备及其他有关设施;
(二)有相应的组织机构、办公场所、专业管理人员;
(三)有与所经营的集装箱运输业务相适应的注册资本和自有流动资金;
(四)国家法律、法规规定的设立企业的其他条件。
第十条 交通主管部门应当根据申请经营海上国际集装箱运输企业的资金来源、设备情况、管理水平、货源情况,审核批准其业务经营范围。
第十一条 交通主管部门应当将批准文件发给获准经营海上国际集装箱运输的企业。取得批准文件的单位,凭该文件向工商行政管理部门申请登记注册,经核准发给营业执照后,方可开业。
设立承运海上国际集装箱的内陆中转站、货运站,还应当向海关办理登记手续。

第三章 货运管理
第十二条 用于海上国际集装箱运输的集装箱,应当符合国际集装箱标准化组织规定的技术标准和有关国际集装箱公约的规定。
集装箱所有人、经营人应当做好集装箱的管理和维修工作,定期进行检验,以保证提供适宜于货物运输的集装箱。
违反本条第二款规定,造成货物损坏或短缺的,由责任人按照有关规定承担赔偿责任。
第十三条 承运人及港口装卸企业应当保证运载集装箱的船舶、车辆、装卸机械及工具处于良好的技术状况,确保集装箱的运输及安全。
承运人及港口装卸企业违反本条第一款规定,造成货物损坏或短缺的,应当按照有关规定承担赔偿责任。
第十四条 承运人及港口装卸企业应当使用集装箱运输单证。
第十五条 承运人可以直接组织承揽集装箱货物,托运人可以直接向承运人或委托货运代理人洽办进出口集装箱货物的托运业务。
第十六条 托运人应当如实申报货物的品名、性质、数量、重量、规格。托运的集装箱货物,必须符合集装箱运输的要求,其标志应当明显、清楚。
第十七条 托运人或承运人在货物装箱前应当认真检查箱体,不得使用影响货物运输、装卸安全的集装箱。
第十八条 装运粮油食品、冷冻品等易腐食品的集装箱,须经商检机构检验合格后方可使用。
第十九条 集装箱货物运达目的地后,承运人应当及时向收货人发出提货通知,收货人应当在收到通知后,凭提单提货。
收货人超过规定期限不提货或不按期限归还集装箱的,应当按照有关规定或合同约定支付货物、集装箱堆存费及支付集装箱超期使用费。
第二十条 海上国际集装箱的运费和其他费用,应当根据国家有关运输价格和费率的规定计收;国家没有规定的,按照双方商定的价格计收。任何单位不得乱收费用。
第二十一条 承运人及港口装卸企业,应当定期向交通主管部门报送运输统计报表。
第二十二条 与海上国际集装箱运输相关的各方应当及时相互提供集装箱运输信息。

第四章 交接和责任
第二十三条 承运人与托运人或收货人应当根据提单确定的交接方式,在码头堆场、货运站或双方商定的其他地点办理集装箱、集装箱货物交接。
第二十四条 参加海上国际集装箱运输的承运人、港口装卸企业应当按照下列规定办理集装箱交接:
(一)海上承运人通过理货机构与港口装卸企业在船边交接;
(二)经水路集疏运的集装箱,港口装卸企业与水路承运人在船边交接;
(三)经公路集疏运的集装箱,港口装卸企业与公路承运人在集装箱码头大门交接;
(四)经铁路集疏运的集装箱,港口装卸企业或公路承运人与铁路承运人在装卸场交接。
第二十五条 集装箱交接时,交接双方应当检查箱号、箱体和封志。重箱凭封志和箱体状况交接;空箱凭箱体状况交接。
交接双方检查箱号、箱体和封志后,应当作出记录,并共同签字确认。
第二十六条 承运人、港口装卸企业对集装箱、集装箱货物的损坏或短缺的责任,交接前由交方承担,交接后由接方承担。但如果在交接后一百八十天内,接方能提出证据证明集装箱的损坏或集装箱货物的损坏或短缺是由交方原因造成,交方应当承担赔偿责任。法律另有规定的除外。
第二十七条 除法律另有规定外,承运人与托运人应当根据下列规定,对集装箱货物的损坏或短缺负责:
(一)由承运人负责装箱的货物,从承运人收到货物后至运达目的地交付收货人之前的期间内,箱内货物损坏或短缺,由承运人负责。
(二)由托运人负责装箱的货物,从装箱托运后至交付收货人之前的期间内,如箱体和封志完好,货物损坏或短缺,由托运人负责;如箱体损坏或封志破坏,箱内货物损坏或短缺,由承运人负责。
承运人与托运人或收货人之间要求赔偿的时效,从集装箱货物交付之日起算不超过一百八十天,但法律另有规定的除外。
第二十八条 由于托运人对集装箱货物申报不实造成人员伤亡,运输工具、货物自身及其他货物、集装箱损失的,由托运人负责。
第二十九条 由于装箱人的过失,造成人员伤亡,运输工具、其他货物、集装箱损失的,由装箱人负责。
第三十条 集装箱货物发生损坏或短缺,对外索赔时需要商检部门鉴定出证的,应当依照《中华人民共和国进出口商品检验法》办理。
集装箱、集装箱货物发生短缺,对外索赔时需要理货机构出证的,应当依照有关规定办理。

第五章 罚 则
第三十一条 无运输营业执照从事集装箱运输业务的,由交通主管部门责令其停止营业,由工商行政管理部门给予处罚。
第三十二条 违反本规定及国家有关物价法规收取运输费用的,由物价管理部门给予处罚。
第三十三条 违反运输单证管理规定的,由交通主管部门视情节轻重给予警告或罚款。
第三十四条 扰乱运输秩序或随意扩大业务经营范围的,由交通主管部门责令其整顿,并由工商行政管理部门给予处罚。
第三十五条 当事人对处罚决定不服的,可以在收到处罚通知的次日起十五日内,向处罚机关的上一级机关申请复议。接到复议申请的机关应当在三十日内作出复议决定。当事人对复议决定仍不服的,可以在接到复议决定之日起十五日内向人民法院起诉。当事人逾期不申请复议、不起诉,又不履行处罚决定或复议决定的,作出处罚决定的机关可以申请人民法院强制执行。

第六章 附 则
第三十六条 本规定由交通部负责解释。
交通部可以根据本规定制定实施细则。
第三十七条 本规定自发布之日起施行。

PROVISIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATIONOF MARITIME INTERNATIONAL CONTAINER TRANSPORT

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION
OF MARITIME INTERNATIONAL CONTAINER TRANSPORT
(Promulgated by Decree No. 68 of the State Council of the People's
Republic of China on December 5, 1990, and effective as of the date of
promulgation)

Chapter I General Provisions
Article 1
These Provisions are formulated in order to strengthen the administration
of maritime international container transport, to clearly define the
responsibilities of the various parties concerned, and to meet the State's
needs in handling foreign trade.
Article 2
These Provisions shall apply to those enterprises that are established
within the territory of the People's Republic of China for the handling of
maritime international container transport, and also to units and
individuals that are involved in the operations of maritime international
container transport.
Article 3
The Ministry of Communications of the People's Republic of China shall be
responsible for the administration of the operations of maritime
international container transport throughout the country.
Article 4
In conducting maritime international container transport, the principles
of safety, accuracy, speed, economy, and civilized services must be
followed and door-to-door transportation shall be actively developed.

Chapter II Procedures for the Examination and Approval of Applica- tions for the Establishment of Enterprises That Handle Maritime Inter- national Container Transport
Article 5
"Enterprises for the operations of maritime international container
transport" refers to those shipping enterprises that are engaged in
maritime international container transport, and also to those enterprises
that are engaged in port handling, with their inland transshipment
stations and freight stations that undertake maritime international
container transport.
Article 6
The applications for the establishment of enterprises that are engaged in
the operations of maritime international container transport shall be
submitted to the competent departments for communications of the
provinces, autonomous regions, or municipalities directly under the
Central Government for examination and verification, and then to the
Ministry of Communications for examination and approval.
Article 7
The applications for the establishment of enterprises that are engaged in
port handling of international containers shall be submitted to the
competent departments for communications of the provinces, autonomous
regions, or municipalities directly under the Central Government for
examination and approval, and then to the Ministry of Communications for
the record.
After the promulgation of these Provisions, the applications for the
establishment of new inland transshipment stations and freight stations
that undertake the transport of maritime international containers shall be
submitted first to the competent department that has established the said
enterprise for examination, verification, and consent; and then to the
competent departments for communications of the provinces, autonomous
regions, or municipalities directly under the Central Government for
examination and approval; and finally to the Ministry of Communications
for the record. The procedures for the examination and approval of the
applications for the establishment of new transshipment stations and
freight stations that undertake the transport of maritime international
containers shall be formulated separately by the Ministry of
Communications in conjunction with the Ministry of Foreign Economic
Relations and Trade.
Article 8
The applications for the establishment of Chinese-foreign equity joint
ventures and Chinese-foreign contractual joint ventures that handle
maritime international container transport shall be submitted to the
Ministry of Communications for examination, verification, and consent; and
shall then, in accordance with the provisions of the pertinent laws and
regulations, be submitted to the Ministry of Foreign Economic Relations
and Trade for examination and approval.
Article 9
The establishment of enterprises that are engaged in the operations of
maritime international container transport must satisfy the following
conditions:
(1) to have transport vessels, transport motor vehicles, transport
equipment and other relevant facilities that correspond to their scope of
business and to the needs of their customers;
(2) to have the necessary organizational structure, site for setting up
their business office, and specialized administrative personnel;
(3) to have the registered capital and their own working capital that
meets the requirements of their business operations;
(4) to meet other conditions as stipulated by State laws, decrees and
regulations governing the establishment of enterprises.
Article 10
The competent department for communications shall examine, verify and
approve the scope of business operations of the enterprises that have
applied for the permission to handle maritime international container
transport in light of their sources of funds, the conditions of equipment
and facilities, the standard of administration, and the sources of
cargoes.
Article 11
The competent department of communications shall issue the approving
documents to those enterprises, which have obtained the approval to handle
maritime international container transport. The units that have received
the approving documents shall apply and go through the registration
procedures by presenting the aforesaid approving documents to the
administrative department for industry and commerce, which shall issue the
business licences after checking and approving the enterprises'
application: and only then shall the enterprises be permitted to start
business operations.
Cases concerning the establishment of inland transshipment stations and
freight stations that undertake the transport of maritime international
containers shall also be submitted to the Customs for the completion of
the registration procedures.

Chapter III Management of Freight Transportation
Article 12
The containers used in maritime international container transport shall
conform to the provisions and technical standards of the international
organization for the standardization of containers, and also to the
provisions of the pertinent international containers convention.
The owners and operators of containers shall do a good job in the
management and maintenance of containers and carry out regular
inspections, in order to guarantee the provision of containers that are
suitable for the transportation of cargoes. In case that the provisions
in the second paragraph of this Article have been violated, and, as a
result, goods are damaged or short in number or quantity, the person(s)
who is (are) held responsible for this shall bear the liability for
compensation in accordance with the pertinent provisions.
Article 13
Shippers and enterprises that are engaged in port handling, shall
guarantee that the vessels, motor vehicles, handling machinery and tools
are kept in a good technical condition, thereby ensuring the
transportation and safety of containers. In case that shippers and
enterprises that are engaged in port handling have violated the provisions
in the first paragraph of this Article, and, as a result, goods are
damaged or short in number or quantity, they shall bear the liability for
compensation in accordance with the pertinent provisions.
Article 14
Shippers and enterprises that are engaged in port handling shall use the
container shipping documents.
Article 15
Shippers may directly organize the contracting of the transportation of
container goods, and consignors may directly hold business talks with
shippers or commission shipping agents for the consignment of import and
export container goods.
Article 16
Consignors shall submit an accurate report on the names of goods, and
their property, quantity, weight, and specifications. The goods shipped by
consignment in containers must conform to the requirements of container
transport, and marks on the goods should be obvious and clear.
Article 17
Consignors or shippers shall, before vanning, carry out a careful
inspection of containers, and containers that might cause an adverse
effect on to the transportation and vanning of goods may not be used.
Article 18
Containers which are used for shipping such perishables as grains, edible
oils, and frozen food, shall be inspected by the department for commodity
inspection and found to be up to the standard before they are used for
shipping.
Article 19
As soon as container goods have reached their destination, the shipper
shall promptly send a cargo delivery notice to the consignee; and the
consignee shall, upon receiving the notice, take delivery of goods on the
strength of the bill of lading. In case that the consignee fails to clear
the goods when the prescribed time limit is overdue, or that the consignee
fails to return the containers according to the prescribed time limit, the
said consignee shall be required to pay, in accordance with the pertinent
stipulations or with the agreement set forth in the contract, the
demurrage charge for the extended use of containers.
Article 20
The freight charges for maritime international container transport and
other expenses shall be calculated and collected in accordance with the
State provisions concerning shipping charges and charge rates. In the
absence of State provisions, the freight charges shall be calculated and
collected in accordance with the prices agreed upon by both parties. No
units shall be permitted to collect charges at random.
Article 21
Shippers and enterprises that are engaged in port handling, shall submit
periodical statistical statements on transportation to the competent
department for communications.
Article 22
Various parties that are involved in maritime international container
transport shall, in good time, provide each other with information
concerning container transport.

Chapter IV Hand-Over Procedures and Responsibilities
Article 23
Shippers and consignors or consignees shall, in accordance with the hand-
over method stipulated in the bill of lading, handle the hand-over
operations of containers and container goods at marshalling yards, freight
stations, or other places agreed upon by the two parties concerned.
Article 24
Shippers and enterprises that are engaged in port handling, which take
part in maritime international container transport, shall handle the hand-
over operations in accordance with the following provisions:
(1) maritime shippers shall handle the hand-over operations alongside
vessel through the tally companies and enterprises that are engaged in
port handling;
(2) with respect to containers transported by waterways through nodal
points, the enterprises that engaged in port handling and waterway
carriers shall handle the hand-over operations alongside vessel;
(3) with respect to containers transported by highways through nodal
points, the enterprises that engaged in port handling and highway carriers
shall handle the hand-over operations at the gate of the container
terminal;
(4) with respect to containers transported by railway through nodal
points, the enterprises that engaged in port handling or highway carriers
and railway carriers shall handle the hand-over operations at the site of
handling.
Article 25
While handling the hand-over operations of containers, the two handling
parties shall check the container numbers, the bodies of containers and
the containers' marking seals. The loaded containers shall be handed over
by their marking seals and by the condition of container body: and the
empty containers shall be handed over by condition of container body.
After checking the container numbers, the bodies of containers and the
marking seals, the two handling parties shall make a record and confirm it
by appending their signatures to the record.
Article 26
With respect to the liabilities of shippers and enterprises that are
engaged in port handling for the damage and loss of containers and
container goods, before the hand-over operations, the liabilities shall be
taken up by the handing-over party; after the hand-over operations, the
liabilities shall be taken up by the receiving party. However, if, within
180 days immediately after the hand-over operations, the receiving party
is able to produce evidence to testify to the fact that the damage of the
containers, or the damage and loss of container goods, were caused by the
handing-over party, then the handing-over party shall take up the
liabilities for compensation, unless otherwise provided by law.
Article 27
Unless otherwise provided by law, shippers and consignors shall, in
accordance with the following provisions, take up the liabilities for the
damage or loss of container goods:
(1) With respect to those goods, the vanning of which is done by the
shippers, if the goods in the containers are damaged or are short in
number or quantity during the period of time from the day the shippers
receive the goods to the day when the goods reach their destination but
before they are handed over to the consignees, the shippers shall take up
the liabilities for the damage or shortage.
(2) With respect to those goods, the vanning of which is done by the
consignors, if the container bodies and the marking seals have remained
intact but the goods (in the containers) have been damaged or are short in
number or quantity during the period of time from the completion of the
vanning and the completion of the procedures for consignment to the day
before the containers are handed over to the consignees, the consignors
shall take up the liabilities for the damage or shortage; if the container
bodies are damaged or the marking seals broken, and the goods in the
containers are also damaged or are short in number or quantity, the
shippers shall take up the liabilities for the damage or shortage.
The time limits for shippers and consignors or consignees to raise claims
for compensation shall be limited to no more than 180 days, beginning from
the day when container goods are handed over, unless otherwise provided by
law.
Article 28
In case that the consignors' inaccurate or false declaration on container
goods has resulted in injuries and death of personnel, or in the loss of
means of transport of the goods proper and the containers, or of other
goods, the consignors shall bear the liabilities for the consequences
arising therefrom.
Article 29
In case that the fault of the person in charge of the vanning has resulted
in injuries and death of personnel, or in the loss of means of transport,
of other goods, or containers, the aforesaid person shall bear the
liabilities for the consequences arising therefrom.
Article 30
In case that the damage or shortage in number or quantity of container
goods involves a claim for compensation from a foreign unit, which
necessitates an appraisal and the issue of the relevant certificate by the
administrative department for commodity inspection, the case shall be
handled in accordance with the provisions in the Law of the People's
Republic of China on the Inspection of Import and Export Commodities. In
case that the shortage in number or quantity of containers or container
goods involves a claim for compensation from a foreign unit, which
necessitates the issue of the relevant certificate by the tally
department, the case shall be handled in accordance with the pertinent
provisions.

Chapter V Provisions on Penalties
Article 31
With respect to those who are engaged in container transport business
without a business licence for handling transport business, the competent
department for communications shall order them to cease business
operations, and penalties shall be imposed on them by the administrative
department for industry and commerce.
Article 32
With respect to those who have received shipping charges in violation of
these Provisions and the relevant laws and regulations of the State on
commodity prices, they shall be penalized by the department for the
control of commodity prices.
Article 33
With respect to those who have violated the administration of transport
documents, they shall be given an administrative warning or a pecuniary
penalty by the competent department for communications in light of the
seriousness of the cases.
Article 34
With respect to those who have disturbed the normal order of
transportation or have expanded their scope of business without
authorization, they shall be ordered by the competent department for
communications to carry out rectification of their business, and shall be
penalized by the administrative department for industry and commerce.
Article 35
In the event that the person concerned does not accept the decision on
penalties, he/she may, within 15 days as of the first day after the
receipt of the notice of the decision on penalties, appeal to the
competent department immediately above the punishing department for
reconsideration of the aforesaid decision on penalties. The competent
department that has received the appeal for reconsideration shall, within
30 days (after receiving the appeal), make the decision on
reconsideration. If the person concerned still does not accept the
decision of the reconsideration, he/she may, within 15 days immediately
after receiving the decision on reconsideration, bring a suit before a
people's court. If the person concerned neither appeal for
reconsideration, nor bring a suit before the people's court, nor execute
the decision on penalties or the decision of the reconsideration within
the prescribed period of time, the department that has made the decision
on penalties may apply to the people's court for enforcement.

Chapter VI Supplementary Provisions
Article 36
The right to interpret these Provisions resides in the Ministry of
Communications. The Ministry of Communications may formulate the rules for
implementation in accordance with these Provisions.
Article 37
These Provisions shall go into effect as of the date of promulgation.


江西省军人抚恤优待办法

江西省人大常委会


江西省军人抚恤优待办法

(2009年11月27日江西省第十一届人民代表大会常务委员会第十三次会议通过)

  第一章 总则

  第一条 为了保障对军人的抚恤优待,激励军人保卫祖国、建设祖国的献身精神,加强国防和军队建设,根据国务院、中央军委《军人抚恤优待条例》(以下简称《条例》)和其他有关法律、行政法规的规定,结合本省实际,制定本办法。

第二条 本省行政区域内军人抚恤优待适用本办法。

  中国人民解放军现役军人(以下简称现役军人)、服现役或者退出现役的残疾军人以及复员军人、退伍军人、烈士遗属、因公牺牲军人遗属、病故军人遗属、现役军人家属,依法享受抚恤优待。

  第三条 军人的抚恤优待,实行国家和社会相结合的方针。

  县级以上人民政府应当重视和加强军人抚恤优待工作,保障军人的抚恤优待与国民经济和社会发展相适应,保障抚恤优待对象的生活不低于当地平均生活水平。

  全社会应当关怀、尊重抚恤优待对象,开展各种形式的拥军优属活动。

  鼓励社会组织和个人对军人抚恤优待事业提供捐助。捐助款物由县级以上人民政府民政部门依法接收、管理,并专项用于军人抚恤优待事业。

  第四条 军人抚恤优待所需经费,除中央财政安排的以外,由省、设区的市和县(市、区)人民政府分级负担。各级财政安排的军人抚恤优待经费,专款专用,并接受财政、审计部门的监督。

  各级人民政府应当为军人抚恤优待工作提供必要的条件和保障。

第五条 县级以上人民政府应当设立拥军优属专项保障资金,用于奖励获得荣誉称号或者立功的军人,扶持抚恤优待对象发展生产,解决抚恤优待对象生活中的特殊困难。

  各级人民政府对在军人抚恤优待工作中作出显著成绩的单位和个人,给予表彰和奖励。

  第六条 县级以上人民政府民政部门主管本行政区域内的军人抚恤优待工作。

  县级以上人民政府财政、人力资源和社会保障、卫生、住房和城乡建设、教育、交通运输、旅游等部门,按照各自职责做好军人抚恤优待工作。

  本省行政区域内的社会团体、企业事业单位应当依法履行各自的军人抚恤优待责任和义务。

  第二章 死亡抚恤

  第七条 对烈士遗属、因公牺牲军人遗属、病故军人遗属,由县级人民政府民政部门分别发给《中华人民共和国烈士证明书》《中华人民共和国军人因公牺牲证明书》《中华人民共和国军人病故证明书》(以下统称证明书)。证明书持证人为一名。证明书持证人由军人遗属协商确定,协商结果以书面形式告知发证机关;协商不成的,按照下列顺序核发:

  (一)父母(抚养人);

  (二)配偶;

  (三)子女,有多个子女的,发给长子女;

  (四)兄弟姐妹,有多个兄弟姐妹的,发给其中的长者。

  证明书持证人确定后,发证机关不再更改持证人。

  第八条 烈士遗属、因公牺牲军人遗属、病故军人遗属的一次性抚恤金由发放证明书的县级人民政府民政部门发放。

  获得荣誉称号或者立功的烈士、因公牺牲军人、病故军人,依照《条例》规定对其遗属增发一次性抚恤金。

  一次性抚恤金、增发的一次性抚恤金标准及计发办法依照《条例》和中国人民解放军总后勤部、民政部有关政策规定执行。

  第九条 一次性抚恤金按照下列顺序发给烈士遗属、因公牺牲军人遗属、病故军人遗属:

  (一)父母(抚养人)、配偶、子女;

  (二)没有父母(抚养人)、配偶、子女的,发给未满十八周岁的兄弟姐妹和已满十八周岁但无生活来源且由该军人生前供养的兄弟姐妹。

  同一顺序中的遗属领取一次性抚恤金的数额,由遗属协商确定;协商不成的,可以按照同一顺序遗属人数等额分配。

  第十条 符合《条例》规定条件的烈士遗属、因公牺牲军人遗属、病故军人遗属享受国家规定标准的定期抚恤金。定期抚恤金由遗属户籍所在地的县级人民政府民政部门发放。

  申请享受定期抚恤金的遗属应当到本人户籍所在地的县级人民政府民政部门办理登记。民政部门应当自受理登记申请之日起三十日内予以核实,对符合法定条件的,发给定期抚恤金领取证件;对不符合法定条件的,不发给定期抚恤金领取证件并书面告知理由。定期抚恤金领取证件由省人民政府民政部门统一印制。

  第十一条 享受定期抚恤金的烈士遗属、因公牺牲军人遗属、病故军人遗属死亡的,按照原标准一次性增发六个月的定期抚恤金,作为丧葬补助费。定期抚恤金领取证件由发证机关予以注销,原享受的定期抚恤金自其死亡的次月起停发。

  第三章残疾抚恤

  第十二条 退出现役的残疾军人,凭《中华人民共和国残疾军人证》、退出现役的相关证明等,由接收安置地县级人民政府民政部门办理残疾抚恤登记,依法享受抚恤。

  第十三条 现役军人因战、因公致残,未及时评定残疾等级,退出现役后,有档案记载或者原始医疗证明的,可以向其所在单位申请补办评定残疾等级;没有单位的,可以向其户籍所在地的街道办事处、乡(镇)人民政府申请补办评定残疾等级。所在单位或者户籍所在地的街道办事处、乡(镇)人民政府审核后应当出具书面意见报送当地县级人民政府民政部门审查。

  退出现役的残疾军人,残疾情况发生严重恶化,原定残疾等级与残疾情况明显不符,可以向其户籍所在地的县级人民政府民政部门申请调整残疾等级。

  评定、调整残疾等级的程序依照国家有关规定执行。

  第十四条 残疾抚恤金由残疾军人户籍所在地的县级人民政府民政部门按照下列规定计发:

  (一)残疾军人退出现役的,自退出现役的次年一月起计发; (二)补办评定残疾等级的,自作出评定残疾等级决定之月起计发;

  (三)调整残疾等级的,自作出变更残疾等级决定之月起,按新等级标准计发。

  残疾抚恤金的具体标准,依照国家有关规定执行。

  第十五条 退出现役的一级至四级残疾军人,原则上按其本人意愿由其原户籍或者配偶、父母户籍所在地的县级人民政府民政部门实行分散安置;其中,对需要长年医疗、日常生活需要护理或者独身一人不便分散安置的,经本人或者其监护人向当地县级人民政府民政部门申请,逐级报省人民政府民政部门审核批准,安排到省荣誉军人康复医院集中供养。

  第十六条 分散安置的一级至四级残疾军人,由安置地的县级人民政府民政部门依照《条例》规定标准发给护理费。

  集中供养的一级至四级残疾军人,不发给护理费。

  第十七条 退出现役的残疾军人死亡的,于死亡的次月起停发残疾抚恤金,同时注销其《中华人民共和国残疾军人证》。

  退出现役的因战、因公致残的残疾军人因旧伤复发死亡的,经户籍所在地的县级人民政府民政部门会同卫生部门组织医疗卫生专家小组确认后,按照因公牺牲军人的抚恤金标准发给其遗属一次性抚恤金,其遗属享受因公牺牲军人遗属抚恤待遇。

  退出现役的因战、因公、因病致残的残疾军人因病死亡的,由户籍所在地的县级人民政府民政部门对其遗属增发十二个月的残疾抚恤金,作为丧葬补助费;其中,因战、因公致残的一级至四级残疾军人因病死亡的,其遗属享受病故军人遗属抚恤待遇。

  第十八条 退出现役的残疾军人需要配制假肢、轮椅、代步三轮车等辅助器械的,由省人民政府民政部门审核后负责解决,所需经费由省财政负担。

  第四章 优待

  第十九条 义务兵服现役期间,由入伍前户籍所在地县级人民政府每年按照下列标准发给其家庭优待金:

  (一)农村义务兵家庭优待金,按照当地上年度农民人均纯收入的百分之七十确定,县(市、区)人民政府可以根据当地经济发展水平提高发放标准;

  (二)城镇义务兵家庭优待金,按照当地上年度城镇职工平均工资的百分之三十确定。

  在校大学生应征入伍的义务兵,凡征集地在本省的,由征集地县级人民政府民政部门通知其入学前户籍所在地县级人民政府民政部门,由入学前户籍所在地县级人民政府按国家和省有关规定发给其家庭优待金。

  从地方直接招收的军队院校学员及文艺体育专业人员、前款以外的非户籍所在地入伍的义务兵,不享受家庭优待金。

  第二十条 义务兵服现役期间获得荣誉称号或者立功的,其家庭当年的优待金在应当享受的标准基础上,由县级人民政府按照下列比例增发:

  (一)获得中央军委授予荣誉称号的,增发百分之三百;

  (二)获得军队军区级单位授予荣誉称号的,增发百分之二百;

  (三)立一等功的,增发百分之百;

  (四)立二等功的,增发百分之五十;

  (五)立三等功的,增发百分之二十。

  年内多次获得荣誉称号或者立功的,按照最高一级比例增发。

  国家和本省对家庭优待金的增发情形和增发标准另有规定的,依照其规定。

  第二十一条 各级人民政府应当从资金、场地、技术、信息等方面扶持抚恤优待对象发展生产,提高生活水平。

  抚恤优待对象从事生产经营的,工商、税务等有关部门应当优先办理有关手续,并依照国家有关规定减免税费。

  第二十二条 退出现役的残疾军人享受国家和本省有关促进残疾人就业规定的优待。

  在国家机关、社会团体、企业事业单位工作的残疾军人,享受与所在单位公(工)伤人员同等的生活福利和医疗待遇。所在单位不得因其残疾而予以辞退、解聘或者解除劳动关系。

  企业改制、关闭、破产或者被依法撤销时,残疾军人享受所在单位工伤同等级别人员待遇。

  对有工作能力的失业残疾军人,人力资源和社会保障等有关部门以及残疾人联合会应当按照规定落实有关促进就业政策,公共就业服务机构应当优先提供免费职业介绍、职业指导和职业培训等就业服务。

  第二十三条 铁路、公路等客运部门在有条件的车站、码头应当为现役军人和残疾军人设置专门的购票窗口和候车(船)室。残疾军人凭《中华人民共和国残疾军人证》、义务兵凭《中国人民解放军士兵证》乘坐交通工具,除享受国家规定的优待外,可以免费乘坐市内公共汽车、电车和轨道交通工具。其他现役军人乘坐市内公共汽车、电车和轨道交通工具享受优待,具体办法由有关城市人民政府规定。

  现役军人、残疾军人凭有效证件在本省游览公园、博物馆和对外开放的文物保护单位、名胜古迹的,免收门票费。

  第二十四条 符合国家和本省有关规定的在乡退伍红军老战士、红军失散人员、在乡复员军人、带病回乡退伍军人以及部分军队退役人员,由县级人民政府民政部门按照规定标准给予定期定量补助或者生活补助。

  第二十五条 抚恤优待对象及其子女依照国家和本省有关规定享受教育优待。抚恤优待对象较多和驻军相对集中地区的人民政府可以根据实际情况,规定具体优待办法。

  第二十六条 退出现役的一级至六级残疾军人在参加城镇职工基本医疗保险的基础上享受医疗补助,其医疗费用按照国家和本省的有关规定予以保障。

  退出现役的七级至十级残疾军人旧伤复发的医疗费用,已经参加工伤保险的,由工伤保险基金支付;未参加工伤保险,有工作单位的由工作单位解决,所在单位无力支付和没有工作单位的,由其户籍所在地的县级人民政府民政部门从抚恤优待对象医疗补助资金中解决。旧伤复发以外的医疗费用,未参加城镇职工基本医疗保险、城镇居民基本医疗保险或者新型农村合作医疗且本人支付有困难的,由其户籍所在地的县级人民政府民政部门给予适当补助。

  第二十七条 一级至六级残疾军人以外的享受抚恤金或者定期定量补助、生活补助的抚恤优待对象,在城镇就业的,参加城镇职工基本医疗保险,按照规定缴费,所在单位确有困难的,所在地县级人民政府应当通过多渠道筹资帮助其参加基本医疗保险;不属于城镇职工基本医疗保险范围的,按照有关规定参加城镇居民基本医疗保险或者新型农村合作医疗,个人缴费部分,由抚恤优待对象所在地县级人民政府民政部门通过城乡医疗救助资金等帮助解决。

  前款对象参加城镇职工基本医疗保险、城镇居民基本医疗保险或者新型农村合作医疗,医疗费用中个人负担部分较重的,依照本省有关规定享受城乡医疗救助和医疗补助。

  第二十八条 享受抚恤金或者定期定量补助、生活补助的抚恤优待对象到定点医疗机构就医时,优先挂号、优先就诊、优先取药、优先住院,并依照本省有关规定享受减免医疗费用的优惠。设区的市、县(市、区)人民政府可以根据当地实际规定其他医疗优惠措施。

  第二十九条 因战、因公致残的残疾军人旧伤复发,经批准到外地治疗或者配制辅助器械的,其往返交通费、住宿费、住院期间的伙食费,在国家机关、社会团体、企业事业单位工作的,由工作单位按照公(工)伤待遇办理;其他人员由所在地县级人民政府民政部门给予适当补助。

  第三十条 退出现役的残疾军人、复员军人、带病回乡退伍军人、烈士遗属、因公牺牲军人遗属、病故军人遗属等享受抚恤金或者定期定量补助、生活补助的抚恤优待对象,符合承租廉租住房条件和购买经济适用住房条件的,当地人民政府应当优先安排。

  前款对象是农村居民的,其住房经鉴定不适合居住或者住房破损影响居住,可以依照本省有关规定申请房屋新建补助或者房屋维修补助。

  第三十一条 享受定期定量补助的在乡退伍红军老战士、红军失散人员、在乡复员军人、带病回乡退伍军人死亡的,由户籍所在地的县级人民政府民政部门按照原标准对其遗属一次性增发六个月的定期定量补助,作为丧葬补助费。

  在乡退伍红军老战士死亡后,其配偶按照在乡复员军人补助标准给予定期定量补助。

  第三十二条 经军队师(旅)级以上单位政治机关批准随军的现役军官家属、文职干部家属、士官家属,由驻军所在地的公安机关办理落户手续。随军前是国家机关、社会团体、企业事业单位职工的,驻军所在地人民政府及其人力资源和社会保障部门应当接收和妥善安置;随军前没有工作单位的,驻军所在地人民政府应当根据本人的实际情况作出相应安置;对自谋职业的,按照国家有关规定减免有关费用;对非个人原因不能就业的,驻军所在地人民政府可以根据当地经济社会发展水平发放生活补贴。

  驻军所在地的公共就业服务机构应当为随军家属提供职业介绍、职业指导和职业培训等就业服务,并根据用工单位的需求在同等条件下优先推荐随军家属就业。

  第三十三条 对下列抚恤优待对象,其户籍所在地的县级人民政府应当优先纳入城乡社会救助制度保障范围,给予适当救助:

  (一)依靠定期抚恤金生活仍有困难的烈士遗属、因公牺牲军人遗属、病故军人遗属;

  (二)依靠残疾抚恤金生活仍有困难的残疾军人;

  (三)生活困难的在乡退伍红军老战士、红军失散人员、在乡复员军人、带病回乡退伍军人以及符合国家和本省有关规定的部分军队退役人员。

  抚恤优待对象在申领城乡最低生活保障金时,其享受的优待抚恤补助,不计入家庭收入。

  第三十四条 县级以上人民政府应当根据当地的经济发展状况兴办光荣院,集中供养孤老和生活不能自理的抚恤优待对象。

  国有社会福利机构应当优先接收抚恤优待对象,并保障其生活水平优于本福利机构其他供养对象。对社会力量举办的社会福利机构接收抚恤优待对象的,各级人民政府应当给予鼓励和支持。第五章其他规定

  第三十五条 领取定期抚恤金、残疾抚恤金、享受定期定量补助和生活补助的抚恤优待对象户口迁移时,应当同时办理抚恤优待关系迁移手续。

  在本省行政区域内迁移的,户口迁出地的县级人民政府民政部门应当自受理申请之日起三个工作日内办结,并负责当年的抚恤优待。户口迁入地的县级人民政府民政部门应当凭落户证明、抚恤关系转移证明和档案等材料予以接收,自次年一月起予以抚恤优待。

  跨省迁移的,依照国家有关规定办理。

  第三十六条 抚恤优待对象具有双重或者多重抚恤优待身份的,其抚恤金或者定期定量补助、生活补助按照标准最高的一种发给。

  第三十七条 因判处有期徒刑、剥夺政治权利而被中止抚恤优待的人员,在刑满释放或者恢复政治权利后,由本人申请,经省人民政府民政部门批准,可以恢复原享受的抚恤优待。被中止期间停发的抚恤金、补助金和优待金不予补发。第六章附则

  第三十八条 本办法适用于中国人民武装警察部队。

  军队离休、退休干部的抚恤优待,依照本办法有关现役军人抚恤优待的规定执行。

  第三十九条 因参战伤亡的民兵、民工的抚恤,以及参加军事演习、军事训练、军事勤务和执行非战争军事行动伤亡的预备役人员、民兵、民工以及其他人员的抚恤,参照《条例》和本办法的有关规定办理。具体办法由省人民政府制定。

  第四十条 本办法自2010年1月1日起施行。1995年12月20日江西省第八届人民代表大会常务委员会第十九次会议通过、2004年3月31日江西省第十届人民代表大会常务委员会第八次会议修正的《江西省军人抚恤优待办法》同时废止。