萍乡市人民政府信息公开规定

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萍乡市人民政府信息公开规定

江西省萍乡市人民政府


第 46 号


萍乡市人民政府信息公开规定

《萍乡市人民政府信息公开规定》已经2008年6月17日市人民政府第25次常务会审议通过,现予公布实施。




市 长

二OO八年六月二十日


萍乡市人民政府信息公开规定

第一章 总则
第一条 为了保障公民、法人和其他组织依法获取政府信息,提高政府工作的透明度,促进依法行政,充分发挥政府信息对人民群众生产、生活和经济社会活动的服务作用,根据《中华人民共和国政府信息公开条例》,结合本市实际,制定本规定。
第二条 本规定所称政府信息,是指行政机关在履行职责过程中制作或者获取的,以一定形式记录、保存的信息。
本规定所称行政机关,是指本市各级人民政府及其工作部门、直属机构、办事机构、派出机构、中央和省驻萍行政机关以及法律、法规授权的具有管理公共事务职能的组织。
第三条 本市各级人民政府应当加强对政府信息公开工作的组织领导。
市政府办公室是全市政府信息公开工作的主管部门,负责组织、指导、推进、协调、监督全市政府信息公开工作。
设立市政府信息公开联席会议,联席会议由市政府办公室、市监察局、市政府法制办、市档案局、市政府新闻办公室、市委保密机要局、市信息中心等单位组成,负责研究、协调推进政府信息公开过程中的重要问题。
县(区)人民政府办公室依照本规定,负责组织、指导、推进、协调、监督本行政区域的政府信息公开工作。
第四条 行政机关应当建立健全本行政机关的政府信息公开工作制度,并指定机构(以下统称政府信息公开工作机构)负责本行政机关政府信息公开的日常工作。
政府信息公开工作机构的具体职责是:
(一)具体承办本行政机关的政府信息公开事宜;
(二)维护和更新本行政机关公开的政府信息;
(三)组织编制本行政机关的政府信息公开指南、政府信息公开目录和政府信息公开工作年度报告;
(四)对拟公开的政府信息进行保密审查;
(五)本行政机关规定的与政府信息公开有关的其他职责。
第五条 政府信息以公开为原则,不公开为例外。
行政机关公开政府信息,应当遵循公正、公平、便民的原则。
第六条 行政机关应当及时、准确地公开政府信息。行政机关发现影响或者可能影响社会稳定、扰乱社会管理秩序的虚假或者不完整信息的,应当在其职责范围内发布准确的政府信息予以澄清。
第七条 行政机关应当建立健全政府信息发布协调机制。行政机关发布政府信息涉及其他行政机关的,应当与有关行政机关进行沟通、确认,保证行政机关发布的政府信息准确一致。
行政机关发布政府信息依照国家有关规定需要批准的,未经批准不得发布。
第八条 行政机关公开政府信息,不得危及国家安全、公共安全、经济安全和社会稳定。
行政机关按照前款规定不予公开政府信息的,应当书面报告同级政府信息公开工作主管部门。

第二章  公开的范围和内容
第九条 行政机关对符合下列基本要求之一的政府信息应当主动公开:
(一)涉及公民、法人或者其他组织切身利益的;
(二)需要社会公众广泛知晓或者参与的;
(三)反映本行政机关机构设置、职能、办事程序等情况的;
(四)其他依照法律、法规、规章和国家有关规定应当主动公开的。  
第十条 市、县(区)两级人民政府及其工作部门应当依照本规定第九条的规定,在各自职责范围内确定主动公开政府信息的具体内容,并重点公开下列政府信息:
(一)规范性文件、周知性公文和其他政策措施;
(二)国民经济和社会发展规划、专项规划、区域规划及相关政策、国民经济和社会发展年度计划、工作目标及完成情况;
(三)经批准的城市总体规划、分区规划以及土地利用总体规划等;
(四)国民经济和社会发展统计信息;
(五)突发公共事件的应急预案、预警信息及应对情况;
(六)扶贫、教育、医疗、社会保障、促进就业等方面的政策、措施及其实施情况;
(七)征收或者征用土地、房屋拆迁及其补偿、补助费用的发放、使用情况;
(八)行政许可的事项、依据、条件、数量、程序、期限以及申请行政许可需要提交的全部材料目录及办理情况;
(九)行政事业性收费的项目、依据、标准;
(十)环境保护、公共卫生、安全生产、食品药品、产品质量的监督检查情况;
(十一)重大项目的立项、科学论证、批准决定、公开招标的条件、中标情况、资金使用情况、建设期限、质量标准、建设监理和监督检查情况;
(十二)城乡建设和管理中的城乡规划、城市和农村基础设施建设、城市河道和水系的综合整治、历史文物古迹的保护与规划、城市新城区的开发和旧城区的改造等重大事项;
(十三)社会公益、公用事业的发展计划,项目立项、审批、公开招标的条件和中标情况、资金使用情况及完成情况等;
(十四)政府集中采购项目的目录、采购限额标准、公开招标数额标准、采购结果及其监督情况;
(十五)政府财政预算、决算报告;
(十六)抢险救灾、优抚、救济、移民安置、社会援助等款物的管理、使用和分配情况;
(十七)行政机关的机构设置、职能以及变更情况;
(十八)人事任免、公务员和事业单位工作人员的考试录用、表彰公示情况;
(十九)行政处罚、行政复议、行政强制措施的依据、程序、结果;
(二十)社保基金、专项维修资金、住房公积金的征集使用情况;
(二十一)经济适用住房的建设和分配,廉租房的建设和申请情况;
(二十二)税费征收和减免政策的变更及执行情况;
(二十三)向社会承诺的事项及完成情况;
(二十四)其他法律、法规和规章规定需要公开的事项。
第十一条 乡镇人民政府(街道办事处)应当依照本规定第九条的规定,在其职责范围内确定主动公开的政府信息的具体内容,并重点公开下列政府信息:
(一)贯彻落实国家关于农村工作政策的情况;
(二)财政收支、各类专项资金的管理和使用情况;
(三)乡镇土地利用总体规划、宅基地使用的审核情况;
(四)征收或者征用土地、房屋拆迁及其补偿、补助费用的发放、使用情况;
(五)乡镇人民政府(街道办事处)的债权债务、筹资筹劳情况;  
(六)抢险救灾、扶贫、移民、优抚、救济、社会捐助等款物的发放情况;
(七)乡镇人民政府(街道办事处)集体企业及其他乡镇经济实体承包、租赁、出卖等情况;
(八)执行计划生育政策的情况。
第十二条 除本规定第九条、第十条、第十一条规定的行政机关主动公开的政府信息外,公民、法人或者其他组织还可以根据自身生产、生活、科研等特殊需要,向各级行政机关申请获取相关政府信息。
第十三条 行政机关应当建立健全政府信息发布保密审查机制,明确审查的程序和责任。
政府信息公开保密审查,由行政机关的相关业务机构提出意见,经政府信息公开工作机构会同保密工作机构审核后,报行政机关负责人决定。
行政机关对政府信息不能确定是否可以公开时,应当依照法律、法规、规章和国家有关规定报有关主管部门或者同级保密工作部门确定。
行政机关不得公开涉及国家秘密、商业秘密、个人隐私的政府信息。但是,经权利人同意公开或者行政机关认为不公开可能对公共利益造成重大影响的涉及商业秘密、个人隐私的政府信息,可以予以公开。

第三章 公开的方式和程序
第十四条 行政机关应当将主动公开的政府信息,采取符合该信息特点的以下一种或几种方式予以公布:
(一)市人民政府门户网站(www.pingxiang.gov.cn)、县(区)人民政府门户网站和其它各行政机关网站;
(二)报刊、广播、电视等公共媒体;
(三)政府新闻发布会;
(四)固定的政府信息公开厅、电子阅览室、公开栏、电子屏幕、电子触摸屏等;
(五)信息公开热线;
(六)其他便于公众知晓的方式。
第十五条 市人民政府门户网站是政府信息公开的主要场所,由市政府办公室负责管理和维护,各行政机关有责任提供信息保障。
第十六条 市、县(区)人民政府应当在档案局(馆)、公共图书馆设置政府信息查阅场所,并配备相应的设施、设备,为公民、法人或者其他组织获取政府信息提供便利。
行政机关可以根据需要设立政府信息公开查阅室、资料索取点、信息公告栏、电子信息屏等场所、设施,公开政府信息。行政机关应当将主动公开的政府信息,自该信息形成或变更之日起15个工作日内向档案局(馆)、公共图书馆提供。   
第十七条 行政机关制作的政府信息,由制作该政府信息的行政机关负责公开;行政机关从公民、法人或者其他组织获取的政府信息,由保存该政府信息的行政机关负责公开。法律、法规对政府信息公开的权限另有规定的,从其规定。
第十八条 属于主动公开范围的政府信息,应当自该政府信息形成或者变更之日起20个工作日内予以公开。法律、法规、规章对政府信息公开的期限另有规定的,从其规定。
第十九条 行政机关应当编制和公布政府信息公开指南、政府信息公开目录,并及时更新。
政府信息公开指南,应当包括政府信息的分类、编排体系、获取方式,政府信息公开工作机构的名称、办公地址、办公时间、联系电话、传真号码、电子邮箱等内容。
政府信息公开目录,应当包括政府信息的索引、名称、内容概述、生成日期等内容。
第二十条 公民、法人或者其他组织依照本规定第十二条规定向行政机关申请获取政府信息的,应当采用书面形式(包括数据电文形式);采用书面形式确有困难的,申请人可以口头提出,由受理该申请的行政机关代为填写政府信息公开申请。
政府信息公开申请应当包括下列内容:
(一)申请人的姓名或者名称、联系方式;
(二)申请公开的政府信息的内容描述;
(三)申请公开的政府信息的形式要求。
第二十一条 对申请公开的政府信息,行政机关根据下列情况分别作出答复:
(一)属于公开范围的,应当告知申请人获取该政府信息的方式和途径;
(二)属于不予公开范围的,应当告知申请人并说明理由;
(三)依法不属于本行政机关公开或者该政府信息不存在的,应当告知申请人;对能够确定该政府信息的公开机关的,应当告知申请人该行政机关的名称、联系方式;
(四)申请内容不明确的,应当告知申请人作出更改、补充。
第二十二条 申请公开的政府信息中含有不应当公开的内容,但是能够作区分处理的,行政机关应当向申请人提供可以公开的信息内容。
第二十三条 行政机关认为申请公开的政府信息涉及商业秘密、个人隐私,公开后可能损害第三方合法权益的,应当书面征求第三方的意见;第三方不同意公开的,不得公开。但是,行政机关认为不公开可能对公共利益造成重大影响的,应当予以公开,并将决定公开的政府信息内容和理由书面通知第三方。
第二十四条 行政机关收到政府信息公开申请,能够当场答复的,应当当场予以答复。
行政机关不能当场答复的,应当自收到申请之日起15个工作日内予以答复;如需延长答复期限的,应当经政府信息公开工作机构负责人同意,并告知申请人,延长答复的期限最长不得超过15个工作日。
申请公开的政府信息涉及第三方权益的,行政机关征求第三方意见所需时间不计算在前款规定的期限内。
第二十五条 公民、法人或者其他组织向行政机关申请提供与其自身相关的税费缴纳、社会保障、医疗卫生等政府信息的,应当出示有效身份证件或者证明文件。
公民、法人或者其他组织有证据证明行政机关提供的与其自身相关的政府信息记录不准确的,有权要求该行政机关予以更正。该行政机关无权更正的,应当转送有权更正的行政机关处理,并告知申请人。
第二十六条 行政机关依申请公开政府信息,应当按照申请人要求的形式予以提供;无法按照申请人要求的形式提供的,可以通过安排申请人查阅相关资料、提供复制件或者其他适当形式提供。
第二十七条 行政机关依申请提供政府信息,除可以收取复制、邮寄等成本费用外,不得收取其他费用。行政机关不得通过其他组织、个人以有偿服务方式提供政府信息。
行政机关用于复制、邮寄等成本费用按国家规定的标准收取,收入上缴财政。
第二十八条 申请公开政府信息的公民确有经济困难的,经本人申请、政府信息公开工作机构负责人审核同意,可以减免相关费用。
申请公开政府信息的公民存在阅读困难或者视听障碍的,行政机关应当为其提供必要的帮助。

第四章 监督和保障
第二十九条 市、县(区)人民政府应当建立健全政府信息公开工作考核制度、社会反响评估制度和责任追究制度,定期对政府信息公开工作进行考核、评议,并向社会公开。
第三十条 市、县(区)人民政府应当建立健全政府信息公开工作投诉、举报制度,政府信息公开工作主管部门、监察机关和各行政机关应向社会公开举报、投诉的联系方式,接受群众的投诉、举报。
公民、法人或者其他组织认为行政机关不依法履行政府信息公开义务的,可以向上一级行政机关、监察机关或者政府信息公开工作主管部门举报。收到举报的机关应当予以调查处理,并在15个工作日内书面答复举报人或者投诉人。
公民、法人或者其他组织认为行政机关在政府信息公开工作中的具体行政行为侵犯其合法权益的,可以依法申请行政复议或者提起行政诉讼。
第三十一条 政府信息公开工作主管部门和监察机关负责对行政机关政府信息公开的实施情况进行监督检查,对具有以下情形之一的,应当进行通报,并责令限期改正:
(一)未按规定公开本行政机关信息公开指南、信息公开目录或者公开的信息公开指南、信息公开目录不符合要求的;
(二)工作动态类信息未及时更新的;
(三)行政许可、业务办理项目和便民服务类信息数量缺项的;
(四)咨询、投诉等服务栏目在3个工作日内未处理的;
(五)网上在线办理项目在规定时间内未办理的;
(六)网站安全防范措施不符合安全标准的。
第三十二条 行政机关应当在每年3月31日前公布本行政机关的政府信息公开工作年度报告。
政府信息公开工作年度报告应当包括下列内容:
(一)主动公开政府信息的情况;
(二)依申请公开政府信息和不予公开政府信息的情况;
(三)政府信息公开的收费及减免情况;
(四)因政府信息公开申请行政复议、提起行政诉讼的情况;
(五)政府信息公开工作存在的主要问题及改进情况;
(六)其他需要报告的事项。
第三十三条 行政机关违反本规定的规定,未建立健全政府信息发布保密审查机制的,由监察机关、上一级行政机关责令改正;情节严重的,对行政机关主要负责人依法给予处分。
第三十四条 行政机关违反本规定,有下列情形之一的,由监察机关、上一级行政机关责令改正;情节严重的,对行政机关直接负责的主管人员和其他直接责任人员依法给予处分;构成犯罪的,依法追究刑事责任:
(一)不依法履行政府信息公开义务的;
(二)不及时更新公开的政府信息内容、政府信息公开指南和政府信息公开目录的;
(三)违反规定收取费用的;
(四)通过其他组织、个人以有偿服务方式提供政府信息的;
(五)公开不应当公开的政府信息的;
(六)违反国家法律、法规、规章规定的其他行为。

第五章 附则
第三十五条 教育、医疗卫生、计划生育、供水、供电、供气、环保、公共交通等与人民群众利益密切相关的公共企事业单位在提供社会公共服务过程中制作、获取的信息的公开,参照本规定执行,具体办法由市政府办公室另行制定。
第三十六条 行政机关应当保障政府信息公开的经费支出,保障政府信息公开工作的正常开展。
第三十七条 本规定自公布之日起施行。


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国家税务总局关于印发《增值税专用发票审核检查操作规程(试行)》的通知

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国家税务总局关于印发《增值税专用发票审核检查操作规程(试行)》的通知

国税发〔2008〕33号


各省、自治区、直辖市和计划单列市国家税务局:
  为进一步加强增值税专用发票管理,规范异常增值税专用发票审核检查工作,税务总局制定了《增值税专用发票审核检查操作规程(试行)》,现印发给你们,自2008年4月1日起施行。各级税务机关要及时做好规程培训工作,确保规程贯彻执行到位。执行中如有问题,请及时报告税务总局(流转税管理司)。
  附件:1.审核检查工作底稿
   2.增值税抵扣凭证委托审核检查函
   3.增值税抵扣凭证审核检查回复函
   4.增值税抵扣凭证审核检查移交清单
国家税务总局
二○○八年三月二十六日



增值税专用发票审核检查操作规程(试行)




  第一条 为规范增值税专用发票审核检查工作,提高增值税专用发票审核检查工作质量和效率,制定本规程。
  第二条 本规程所称增值税专用发票审核检查,是指各级税务机关按照规定的程序和方法,运用"增值税专用发票审核检查子系统"(以下简称核查子系统),对增值税专用发票稽核比对结果属于异常的增值税专用发票进行核对、检查和处理的日常管理工作。
  第三条 审核检查的增值税专用发票,是指全国增值税专用发票稽核系统产生稽核比对结果为"不符"、"缺联"、"属于作废"的增值税专用发票。
  第四条 增值税专用发票审核检查工作,由各级税务机关的流转税管理部门负责组织,稽查局和信息中心配合,税务机关管理部门(指管户的税务局、税务分局、税务所及负责税源管理的内设机构)具体实施。
  第五条 国家税务总局流转税管理部门设置审核检查管理岗,每月6日前(含当日,遇法定节假日比照征管法实施细则有关规定顺延,下同)统计下列报表:
  (一)《全国审核检查情况汇总统计表》;
  (二)《分地区审核检查情况汇总统计表》;
  (三)《全国审核检查结果统计表》;
  (四)《分地区审核检查结果统计表》;
  (五)《分地区审核检查税务处理情况统计表》。
  第六条 省税务机关流转税管理部门设置审核检查管理岗,每月5日前统计并上报下列报表:
  (一)《本级审核检查情况汇总统计表》;
  (二)《分地区审核检查情况汇总统计表》;
  (三)《本级审核检查结果统计表》;
  (四)《分地区审核检查结果统计表》;
  (五)《分地区审核检查税务处理情况统计表》。
  第七条 地市税务机关流转税管理部门设置审核检查管理岗,按月查询下列统计报表,分析本地审核检查工作进度和质量情况:
  (一)《本级审核检查情况汇总统计表》;
  (二)《分地区审核检查情况汇总统计表》;
  (三)《本级审核检查结果统计表》;
  (四)《分地区审核检查结果统计表》;
  (五)《分地区审核检查税务处理情况统计表》。
  第八条 区县税务机关流转税管理部门设置审核检查管理岗,负责以下工作:
  (一)将核查子系统无法自动分发的异常专用发票信息分捡到指定的税务机关管理部门;
  (二)按月查询下列统计报表,对税务机关管理部门的审核检查工作进行监控和督促:
  1.《本级审核检查情况汇总统计表》;
  2.《分地区审核检查情况汇总统计表》;
  3.《本级审核检查结果统计表》;
  4.《分地区审核检查结果统计表》;
  5.《分地区审核检查税务处理情况统计表》。
  第九条 税务机关管理部门设置审核检查岗和审核检查综合岗。
  (一)审核检查岗负责以下工作:
  1.收到核查任务后,打印《审核检查工作底稿》(见附件1);
  2.对异常增值税专用发票进行审核检查,填写《审核检查工作底稿》,根据审核检查情况提出核查处理意见;
  3.将《审核检查工作底稿》提交部门领导和区县主管局长审批;
  4.经区县主管局长审批,将审核检查结果、税务处理意见及接收异地核查的回复信息录入核查子系统,对需异地核查的在核查子系统中发起委托异地核查;
  5.将审核检查结果、回复异地核查信息、委托异地核查函及税务处理结果提交审核检查综合岗进行复核;
  6.审核检查资料整理归档。
  (二)审核检查综合岗负责以下工作:
  1.将审核检查任务分派到审核检查岗;
  2.对审核检查岗录入的审核检查结果、税务处理结果、委托异地核查信息、回复异地核查信息进行复核;
  3.发出《增值税抵扣凭证委托审核检查函》(见附件2)及《增值税抵扣凭证审核检查回复函》(见附件3)。
  第十条 省税务机关信息中心设置核查子系统技术维护岗,负责下列工作:
  (一)核查子系统的系统维护和技术支持;
  (二)保障核查子系统正常运行的技术环境,及时解决网络和设备故障;
  (三)对审核检查结果中的技术问题进行确认;
  (四)系统代码维护。
  第十一条 地市、区县税务机关信息中心设置核查子系统技术维护岗,负责下列工作:
  (一)对审核检查结果中的技术问题进行确认;
  (二)系统代码维护。
  第十二条 审核检查岗接收核查任务后,按下列要求进行审核检查:
  (一) 核查抵扣凭证原件;
  (二) 查看有关购销合同、帐务处理、资金往来、货物情况等;
  (三) 根据工作需要可进行实地核查,实地核查必须两人以上;
  (四) 填写《审核检查工作底稿》。
  第十三条 经审核检查,对不同类型异常抵扣凭证分别进行处置:
  (一)"不符"发票
  1.抵扣联票面信息与抵扣联电子信息相符的,传递给销售方主管税务机关审核检查;
  2.抵扣联票面信息与抵扣联电子信息不相符、与存根联电子信息相符的,按本规程第十七条和第十八条规定进行处理;
  3.抵扣联票面信息与抵扣联、存根联电子信息均不相符的,根据抵扣联票面信息修改抵扣联电子信息,传递给销售方主管税务机关审核检查。
  (二)"缺联"发票
  1.抵扣联票面信息与抵扣联电子信息相符的,传递给销售方主管税务机关审核检查;
  2.抵扣联的票面信息与抵扣联电子信息不相符的,根据抵扣联票面信息修改抵扣联电子信息,传递给销售方主管税务机关审核检查。
  (三)"属于作废"发票
  1.纳税人未申报抵扣的,按本规程第十七条和第十八条规定进行处理;
  2.纳税人已申报抵扣,传递给销售方主管税务机关审核检查。
  第十四条 经审核检查,对接收的异地《增值税抵扣凭证委托审核检查函》中增值税专用发票按照以下类型回复委托方税务机关:
  (一)辖区内无此纳税人的,按照"辖区内无此纳税人" 录入核查子系统;
  (二)辖区内有此纳税人的,分别按照"无相应存根联"、"虚开发票"、"存抵不相符"、"该票未申报"、"企业漏采集"、"企业误作废"、"税务机关漏传递"、"税务机关发票发售错误"和"其他"等录入核查子系统。
  第十五条 税务机关管理部门应按下列时限完成审核检查工作。
  (一)对不需要委托异地核查的异常增值税专用发票,应当在30日内完成审核检查并录入处理结果。
  (二)需要委托异地核查的异常增值税专用发票,应当在30日内发出《增值税抵扣凭证委托审核检查函》并根据回复情况15日内录入处理结果。
  (三)对接收的异地《增值税抵扣凭证委托审核检查函》,应当在30日内完成审核检查并向委托方税务机关发出《增值税抵扣凭证审核检查回复函》。
  第十六条 税务机关管理部门应依照有关档案管理规定,将审核检查工作中形成的《审核检查工作底稿》及有关资料及时归档。
  第十七条 异常增值税专用发票的审核检查结果分为以下类型:
  (一)企业问题
  1.操作问题
  操作问题包括:销售方已申报但漏采集;购买方已认证但未申报抵扣;购买方票面信息采集错误;其他操作问题。
  2.一般性违规问题
  一般性违规包括:销售方违规作废;购买方未按规定取得;购买方未按规定抵扣;其他违规。
  3.涉嫌偷骗税问题
  涉嫌偷骗税问题包括:涉嫌偷税、逃避追缴欠税、骗取出口退税、抗税以及其他需要立案查处的税收违法行为;涉嫌增值税专用发票和其他发票违法犯罪行为;需要进行全面系统的税务检查的。
  (二)税务机关操作问题或技术问题。
  第十八条 经区县主管局长批准,税务机关管理部门对审核检查结果分别进行处理:
  (一)属于"企业操作问题"和"税务机关操作问题或技术问题",符合税法规定抵扣条件的,允许其抵扣增值税进项税额;
  (二)属于企业问题中"一般性违规问题"的,依据现行规定处理;
  (三)属于企业问题中"涉嫌偷骗税"的,不需要对企业作出税务处理,将《增值税抵扣凭证审核检查移交清单》(见附件4)及相关资料移交稽查部门查处。
  对于走逃企业或者非正常户的异常发票,经过审核检查确能证明涉嫌偷骗税行为的,移交稽查部门查处。
  第十九条 稽查部门应当在自接收涉嫌偷骗税有关资料之日起1个月内立案检查。
  第二十条 各级税务机关应将异常增值税专用发票审核检查工作纳入税收工作考核范围,定期对以下指标进行考核:
  (一)审核检查完成率=本期完成审核检查发票数/本期应完成审核检查发票数×100%
  其中:本期完成审核检查发票数=按期完成审核检查发票数+逾期完成审核检查发票数
  本期应完成审核检查发票数=本期按期应完成审核检查发票数+前期逾期未完成审核检查发票数
  (二)审核检查按期完成率=按期完成审核检查发票数/按期应完成审核检查发票数×100%
  (三)异地核查回复率=本期回复异地核查发票数/本期应回复异地核查发票数×100%
  其中:本期回复异地核查发票数=按期回复异地核查发票数+逾期回复异地核查发票数
  本期应回复异地核查发票数=本期按期应回复异地核查发票数+前期逾期未回复异地核查发票数
  (四)异地核查按期回复率=按期完成异地核查发票数/按期应完成异地核查凭证数×100%
  第二十一条 本规程由国家税务总局负责解释。各地可根据实际,制定具体实施办法。

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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