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国家税务总局关于做好当前出口货物退(免)税审核审批工作的紧急通知

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国家税务总局关于做好当前出口货物退(免)税审核审批工作的紧急通知

国家税务总局


国家税务总局关于做好当前出口货物退(免)税审核审批工作的紧急通知

国税函[2003]1267号
2003-11-26


各省、自治区、直辖市和计划单列市国家税务局:
  为贯彻落实《国务院关于改革出口退税机制的决定》(国发[2003]24号),做好当前出口货物退(免)税审核、审批工作,现将有关事项通知如下:
  一、各地退税机关要认真执行《国家税务总局关于使用增值税专用发票电子信息审核出口退税有关事项的通知》(国税函[2003]995号)要求,切实抓好使用增值税专用发票电子信息审核出口退税工作。目前,“出口退税审核系统3.41版”已放置在总局应用系统支持网站(130.9.1.248)和进出口税收管理司通讯服务器“程序发布/出口退税网络管理系统/退税审核系统/3.41版”路径内,请各地立即下载、使用。软件运行过程发现问题应及时向国家税务总局报告(地址:进出口税收管理司通讯服务器“程序发布/出口退税网络管理系统/反馈”路径内)。
  2003年年底前,总局将对“出口退税审核系统”进行修改,为保证“出口退税审核系统3.41版”顺利运行,各地应随时访问上述路径,及时下载和升级新版本软件。
  二、对出口企业的退税申报(包括列入2002年度出口退(免)税清算备案表中的出口货物应退(免)税款),凡纸质退税凭证齐全,但出口货物报关单、专用税票等电子信息没有或核对不符的,各地应及时汇总上报国家税务总局(已按照《关于2002年度出口货物退(免)税清算备案有关电子信息问题的通知》(国税函[2003]989号)上报的不需要再次上报),国家税务总局将组织进行协查。具体办法如下:
  (一)专用税票电子信息疑点上报及核查办法
  1、各地退税机关在审核中发现无专用税票电子信息或其电子信息不符,应及时通过“出口专用税票电子信息核查系统”(Eis系统)上报疑点。
  2、各专用税票开出地省一级退税机关应于12月15日通过Eis系统接收上述疑点数据,并立即牵头组织在本地区进行核查。各地一律必须在接收疑点数据1个月内将核查结果和无误的专用税票电子信息使用Eis系统上报总局。
  3、总局将于2004年1月16日对各地反馈核查本地区开具专用税票电子信息疑点情况进行考核,并对未按规定反馈核查结果较多的地区予以通报批评。
  (二)出口报关单电子信息疑点上报及核查办法
  1、各地应将本地区出口货物报关单电子信息疑点汇总填写《出口报关单电子信息疑点明细表》(附件1),通过总局进出口司通讯服务器“各地上传/2003年信息协查/出口报关单/疑点”路径上报总局。各地在年底前应于11月30日、12月10日、12月20日各上报一次。
  2、对各地上报的出口货物报关单电子信息疑点,经总局组织协查,10日内将把核查结果放置在总局进出口司通讯服务器“各地上传/2003年信息协查/出口报关单/反馈”路径内,供各地接收。

附件:出口报关单电子信息疑点明细表

填报单位:
            出口企业海 出口企业名     离岸价(美     报送口岸代    总局内部办公网
序号 报关单号 出口日期  关代码    称   出口数量  元)  报关口岸   码   疑点  查询结果


    负责人:      制表人:     日期:
  注:1、总局内部办公网报关单查询:http://100.16.92.183/index.asp
    2、“报关口岸”和“报关口岸代码”见出口报关单“出口口岸”栏内容



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从广元橘子事件谈农业品牌建设

一条短信几天间迅速传遍全国,于是全中国的柑橘滞销了,这被人们称之为“广元橘子事件”。广元橘子事件引发蝴蝶效应,远在几千里外的江西南丰县著名的南丰蜜橘也受到严重影响,据统计广元橘子事件对整个柑橘产业造成的损失将不下百亿元。不仅是橘子,因一篇文章谈到的香蕉普通病变,逐渐以讹传讹地演变成“人吃了会致癌”,海南香蕉由于受到各种谣言影响价格持续低迷,最低价仅1毛3分钱一斤,村民只好将香蕉当猪饲料或喂养家禽。广元橘子事件,海南香蕉的“谣言门”……千里之堤溃于蚁穴,如此庞大的农产品产业,却是这样的弱不禁风,毁于一条短信或者以讹传讹的文章,这不禁让人陷入沉思。

笔者认为各种“谣言”根源在于消费者对农产品没有建立的任何信任。农民是弱势的群体,农产品的危机处理需要靠政府相关部门建立起来,但是我们的政府除了要抓“造谣”者,辟谣外,显得束手无策,再不过是当地的行政长官亲自吃橘子做做秀或者下到销售现场卖橘子走走过场,当然是于事无济。政府不能树立消费者的信心,也不能及时处理危机事件,农民当然更不具有这种能力。不久前发生的三聚氰胺事件,引发我国乳制品行业剧烈震荡,但是北京的“三元”却可以避过风头,是因为当“蒙牛”、“伊利”等行业领袖都检出含有三聚氰胺时,“三元”却没有上质检局的“黑名单”,由此北京的幼儿园可以兴奋地告诉家长,我们给孩子喝的是“三元”, “三元”也得以逆市收购“三鹿”,这就是品牌的力量。品牌能消除不利事件的影响,也可以消除消费者的不信任。

消费者对农产品没有信任感,关键还不是因为农产品安全问题的不断爆发,根本原因是我国农产品相应质量保障体系的缺失,这个体系并不是一朝一夕可以建立并完善起来的,这需要长期的过程,当然我们的农民兄弟不能静静地等待。本人一直关注农业的知识产权问题,本人认为可以用品牌建设来树立消费者的信任,以弥补我国农产品质量保障体系的缺失,“三元”就是很好的例证。品牌不仅仅是个简单的商标,用来区别农产品的生产者和销售者,消费者信任品牌,因为品牌本身就是一个承诺,代表一个产品的品质以及生产者和销售者的良心,是对消费者责任和承诺,消费者认可品牌,是对品牌所有者的信赖。消费者可以受到广元橘子事件的影响,不放心其他橘子的品质,但是如果是品牌橘子,消费者基于对品牌的信任,该品牌的橘子可以像“三元”一样在滔天巨浪中独善其身。

我国的农产品普遍不注重品牌,我们买到的农产品,尽管外包装可以做到很漂亮,但是漂亮的包装上,无品牌(商标),无生产厂家,无产品质量说明,属于“三无产品”,这是与工业产品的最大区别。现在很多地方也开始注重品牌,很多农产品的销售者开始申请商标,但是尽管该销售者是当地的销售大户,但就其销量在全国是微不足道的,没有一定销售量的支撑,这种品牌无法推广,无法让全国消费者或者一定地域范围的消费者普遍认知,当然不可能让众多消费者产生由衷的信赖,发挥不了品牌的作用。我们以江西的南丰蜜橘为例,南丰蜜橘有一千三百多年的种植历史,自古为皇家的贡品,被称为“贡桔”,属于上乘的蜜橘品种,南丰蜜橘很早就获得“原产地域保护产品”和证明商标。南丰县的农民80%以种植南丰蜜橘为业,产量高达十几亿斤,产品销售全国各地以及多个国家。但是和中国其他农产品一样,基本依靠散兵游勇式的当地人进行销售,没有形成销售量占到很高份额的销售龙头企业。尽管当地销售者注册了几百个商标,但是到目前为止并没有一个商标形成了知名度。品牌建设不是申请了商标就叫品牌,品牌是有内核的,蒙牛的牛根生将品牌归纳为三品:品质、品格和品味。品牌建设本身需要很高的品牌运营能力,由当地农民组织起来的销售者对品牌的理解程度以及品牌建设能力是非常有限的,只有一定规模以上的龙头企业才能担此重任,所以笔者认为农产品的品牌建设要以农业产业化的大型龙头企业为主力,笔者在多种场合一再建议地方政府应当扶持当地的大型农业产业龙头企业,以龙头企业来带动当地农产品的品牌建设。

农产品的品牌建设应当从两个方面入手,首先做好当地的“地方品牌”,其次是大型龙头企业的“企业品牌”。农产品有个先天的资源是工业产品基本不具备的,这就是地理标志(含证明商标和原产地域产品),这个资源是上天对某个地方的恩赐,是由当地独特的气候、土壤等条件以及悠久的历史传统形成的,这是和其他地方相同产品本质上的区别,这种区别就是当地最有价值的品牌,只要将这个地方品牌做好,就能成为当地的金字招牌。但是对于地理标志这个地方品牌的建设,目前我国还鲜有成功者,这些地理标志基本被政府部门控制,成为某些政府部门用来寻租的权利,这是阻碍农产品树立地方品牌的最大障碍。在很多地方,原产地域保护产品标志和证明商标标志是公开明码标价的,几乎可以说只要给钱就可以买到,地方政府部门只想出售牟利,根本就不注重维护,所以该地理标志失去了应有的价值,使金字招牌黯然失色,这是我国目前农产品品牌建设非常惨淡的现实。解决这个问题需要地方政府下定决心,破除部门利益,将该地理标志交由非政府的协会组织托管,并建立品牌使用的游戏规则。地方品牌形象的破坏者往往来自内部,而不是外部的侵权。当地不良居心销售者或生产者,他们以破坏品牌形象获得私利,这是农产品地方品牌难以建立的另一个原因。破解这个问题并不太难,只要建立利益与共的规则,让大家明白农产品品牌建设是一荣俱荣,一损俱损的。那么不遵守规则者不规矩的行为侵犯的就是左邻右居的私利,左邻右居互相成为监督者,不守规则者将成为过街之鼠,不规矩的行为无所遁形,无法得逞。这样首先从内部开始,使人人自觉维护这个地方品牌,这样才能逐步将地方品牌树立。

按照西方的思维,人都是自私自利,大家可以做到自觉去维护,但是恐怕难以做到人人去自觉建设。从一个博弈的心态而言,普通的农民都会选择静候别人去推广品牌,自己搭便车享受品牌带来的收益。尽管地方品牌可以委托协会组织来托管,但是农业的协会组织具有一定的缺陷,尤其是我国目前农业协会组织普遍不规范,所以完全将品牌的打造寄托在协会组织上,显然是有巨大风险的。所以光有地方品牌是不够的,还要形成一两个龙头企业的品牌,这样龙头企业可以作为领头羊,带动提升地方品牌。龙头企业作为一个企业有利益上的诉求,打造一个好的品牌会有经济上的收益。大型的龙头企业的市场敏感程度也比协会组织高,对品牌的运作能力也比较强,龙头企业打造的企业品牌可以是对地方品牌的补充和完善。

粗放的农业生产时代已经过去,即便是再优良的农产品也不再像计划经济时代那样具有一定的稀缺性,农产品的品牌经营时代已经到来。没有品牌的农产品极容易受到各种事件的波及,只有品牌农业才能获得消费者的信赖,才能坚韧地走出各种不良事件的阴霾,并且步入辉煌。因而农产品的品牌建设应当受到地方政府以及龙头企业们的高度重视。

作者:王律师,中国知识产权研究会高级会员

联系电话:010-51662214,邮箱:51662214@sohu.com


导游人员管理暂行规定(附英文)

国家旅游局


导游人员管理暂行规定(附英文)

(1987年11月14日国务院批准)(1987年12月1日国家旅游局发布)

第一条 为了加强对全国导游人员的统一管理,提高导游服务质量,保护旅行者和导游人员的合法权益,促进旅游事业的健康发展,制定本规定。
第二条 本规定所称导游人员,是指为旅行者(包括旅行团,下同)组织安排旅行和游览事项,提供向导、讲解和旅途服务的人员。
根据旅行者的不同要求,导游人员分别使用外国语、汉语普通话或者方言、少数民族语言进行导游。
第三条 导游人员分为全程陪同、地方陪同和定点陪同。
全程陪同导游人员,是指受旅行社(包括旅游公司,下同)委派或者聘用,为跨省、自治区、直辖市范围旅游的旅行者,提供全部旅程导游服务的人员。
地方陪同导游人员,是指受旅行社委派或者聘用,在省、自治区、直辖市范围内为旅行者提供导游服务的人员。
定点陪同导游人员,是指受旅行社委派或者聘用,在一个参观、游览点内为旅行者提供导游服务的人员。
第四条 导游人员的正当权益受国家法律保护,任何单位和个人不得非法干涉其执行工作任务。
第五条 导游人员的主要职责是:
(一)接受旅行社分配的导游任务,按照接待计划,安排和组织旅行者参观、游览;
(二)负责向旅行者导游、讲解,传播中国文化,
(三)配合和督促有关部门安排旅行者的交通、食宿,保护旅行者的人身和财物安全等事项;
(四)反映旅行者的意见和要求,协助安排会见、座谈等活动;
(五)解答旅行者的问讯,协助处理旅途中遇到的问题。
第六条 导游人员应当具备下列条件:
(一)必须是中华人民共和国公民,热爱祖国,拥护社会主义制度,遵纪守法,遵守旅游职业道德,热心为旅行者服务;
(二)具有高中以上文化水平,有胜任导游工作的语言表达能力;
(三)熟悉旅游业务,有组织接待能力;
(四)身体健康,能适应工作的需要。
第七条 具备前条所列条件者,经考试合格,办理登记注册手续,方可担任导游工作。
第八条 分配到旅行社工作的高等院校毕业生,具备本规定第六条所列条件者,可以担任实习导游人员,实习期满一年,经考试合格,可以转为正式导游人员。
第九条 根据工作需要,旅行社可以在社会上招聘业余导游人员。具备本规定第六条所列条件者,持有关证明,经考试合格,方可担任业余导游工作。
第十条 导游人员的考试工作,由国家旅游局批准组成的全国考试委员会统一领导和部署,各省、自治区、直辖市旅游行政管理部门批准组成的考试委员会具体组织实施。
第十一条 经考试合格者,由国家旅游局或者各省、自治区、直辖市旅游行政管理部门分别办理登记注册手续,并发给导游证书。
第十二条 旅行社对导游人员日常管理的主要职责是:
(一)进行政治思想、职业道德、法制、纪律教育;
(二)组织导游业务培训;
(三)负责内部考核和奖惩工作;
(四)处理旅行者对导游人员的意见。
第十三条 旅游行政管理部门可以派人检查导游工作,被检查的导游人员不得无理拒绝。
检查人员执行任务时,应当出示旅游行政管理部门的检查证件。
第十四条 导游人员在执行任务时,应当佩戴导游证,并携带导游证书。
第十五条 导游人员认真执行本规定,在工作中服务质量优异,作出重大成绩的,由旅游行政管理部门或者旅行社给予奖励。
第十六条 导游人员有下列行为之一的,由旅游行政管理部门予以处罚:
(一)不履行本规定第五条规定的各项职责造成严重后果的,根据情节轻重给予行政处分,并可以扣留导游证和导游证书;
(二)违反本规定第十三条规定,无理拒绝检查的,扣留导游证和导游证书;
(三)有上述两项行为,情节恶劣的,经省、自治区、直辖市旅游行政管理部门批准,收回其导游证和导游证书,吊销导游注册。
第十七条 对非法干涉导游人员执行任务,造成后果的,由旅游行政管理部门会同有关部门进行处理。有关部门应当配合支持。
第十八条 未按本规定参加考试、办理登记注册手续者,不得担任导游工作。擅自进行导游活动,收取导游费的,由旅游行政管理部门没收全部非法所得,并可处以非法所得三倍以下的罚款。
第十九条 受处罚者对旅游行政管理部门的处罚决定不服的,可以在收到处罚通知之日起十五日内,向上一级旅游行政管理部门提出申诉;上一级旅游行政管理部门应当在收到申诉之日起十五日内予以答复。
第二十条 本规定由国家旅游局负责解释,施行细则由国家旅游局制定。
第二十一条 本规定自1988年3月1日起施行。

INTERIM PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNINGTOURIST GUIDES

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)
INTERIM PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNING
TOURIST GUIDES
(Approved by the State Council on November 14, 1987 and promul-
gated by the National Tourism Administration on December 1, 1987)
Article 1
These Provisions are formulated in order to strengthen the unified
administration of affairs concerning tourist guides throughout the
country, to improve the quality standard of tourist services, to protect
the lawful rights and interests of tourist guides, and to promote the
sound development of the tourist industry.
Article 2
The term "tourist guides", as used in these Provisions, refers to those
working personnel who make arrangements for tours and sightseeing for
tourists (including tourist groups, the same below), serve as tourist
guides and interpreters, and provide other services for tourists during
their sightseeing trips.
Tourist guides shall, at the request of tourists, use foreign languages,
the Chinese putonghua or various Chinese dialects, and languages of
minority nationalities, respectively in their tourist work.
Article 3
Tourist guides are divided into three categories: full-itinerary guides,
local guides, and spot guides.
"Full-itinerary guides" refer to those personnel who are appointed or
engaged by tourist agencies (including tourist companies, the same below)
to provide full-itinerary services for those tourists who make a trans-
regional tour beyond the confines of provinces, autonomous regions, and
municipalities directly under the Central Government. "Local guides"
refer to those personnel who are appointed or engaged by tourist agencies
to provide tourist services for those tourists who make a tour within the
confines of a province, an autonomous region, or a municipality directly
under the Central Government. "Spot guides" refer to those personnel who
are appointed or engaged by tourist agencies to provide tourist services
for those tourists who make a tour within the confines of a certain scenic
spot.
Article 4
The legitimate rights and interests of tourist guides shall be protected
by Laws of the State, no institutions or individuals shall be permitted to
interfere illegally with the tourist guides in execution of their tasks.
Article 5
The duties of tourist guides shall be as follows:
(1) to accept the tourist tasks assigned by their tourist agency, and make
arrangements, in accordance with the reception plan, for taking tourists
on a sightseeing tour;
(2) to accompany tourists on a sightseeing tour, explain to them and
disseminate among them the Chinese culture;
(3) to work in coordination with the departments concerned and urge them
to make arrangements for the tourists' transportation, meals, and
accommodation, and to protect the safety of the tourists and their
properties and belongings;
(4) to make the tourists' requests and complaints known to whom it may
concern and provide assistance in making arrangements for such activities
as interviews, informal discussions, etc.;
(5) to answer the questions and inquiries raised by tourists, and assist
in solving problems that crop up during the sightseeing tour.
Article 6
Tourist guides shall meet the following qualifications:
(1) they must be citizens of the People's Republic of China, have a deep
love for their motherland, uphold the socialist system, observe
disciplines and abide by the laws, comply with the professional ethics of
tourism, and serve tourists wholeheartedly;
(2) they must have a schooling above the senior middle school level and
the command of language and power of expression needed for a qualified
tourist guide;
(3) they must be familiar with the tourist business, and possess the
ability of organization in reception work;
(4) they must be in good health, and adaptable to the needs of work.
Article 7
Those meeting the qualifications mentioned in the preceding Article shall
take and pass a qualification examination and go through the registration
formalities before they are permitted to take up the job of a tourist
guide.
Article 8
Graduates of institutions of higher learning who have been assigned to
work in a tourist agency and who have met the qualifications specified in
Article 6 may serve as probationary tourist guides for one year before
they become regular tourist guides after passing the qualification
examination.
Article 9
A tourist agency may, in light of needs of work, advertise for the
engagement of amateur tourist guides from society. Those who have met the
qualifications listed in Article 6 of these Provisions shall present the
relevant certifications, pass the qualification examination before they
are permitted to take up the job of an amateur tourist guide.
Article 10
The qualification examination for tourist guides shall be organized and
administered by the examination committee, which is established with the
approval of the tourism administration department of the province,
autonomous region, or municipality directly under the Central Government,
and be placed under the unified leadership and arrangement by the national
examination committee established with the approval from the National
Tourism Administration.
Article 11
Those who have passed the qualification examination shall go through the
procedures for registration with the National Tourism Administration or
with the tourism administration departments of various provinces,
autonomous regions, or municipalities directly under the Central
Government, and obtain the certificate for tourist guides.
Article 12
The chief duties of a tourist agency in its routine administrative work
relating to tourist guides shall be as follows:
(1) to carry on education in political ideology, professional ethics, the
legal system, and discipline;
(2) to conduct training in tourist business operations;
(3) to be responsible for assessment, reward and punishment work inside
the tourist agency;
(4) to deal with tourists' complaints concerning tourist guides.
Article 13
The tourism administration department may send personnel to inspect the
work of tourist guides. The tourist guides concerned may not refuse such
inspection without justification. Inspectors shall, while executing their
inspection tasks, produce the certification for the inspection issued by
the tourism administration departments.
Article 14
Tourist guides shall, while executing their tasks, wear the badge for
tourist guides, and carry along with them the certificate for tourist
guides.
Article 15
Tourist guides who have carried out these Provisions conscientiously, have
made great achievements in their work, and have distinguished themselves
by offering tourists excellent service, shall be rewarded by the tourism
administration department or by their tourist agency.
Article 16
Tourist guides, who have committed one of the following acts, shall be
punished by the tourism administration department:
(1) those who fail to carry out the various duties stipulated in Article 5
of these Provisions, and cause grave consequences shall, depending on the
seriousness of the cases, be given disciplinary sanctions, and may have
their tourist guides' badges and certificates withheld;
(2) those who unjustifiably refuse to submit themselves to inspection in
contravention of the stipulations in Article 13 of these Provisions shall
have their badges and certificates withheld;
(3) those who have committed the acts mentioned in the preceding two
paragraphs, if the case is extremely abominable, shall, with the approval
from the tourism administration department of the province, autonomous
region, or municipality directly under the Central Government, have their
badges and certificates revoked and their registration as tourist guides
cancelled.
Article 17
Those who have illegally interfered in the work of tourist guides and
caused consequences shall be dealt with by the tourism administration
department in coordination with other departments concerned. The
departments concerned shall give their support.
Article 18
Those, who have not taken the prescribed qualification examination and
gone through the registration procedures in accordance with these
Provisions, shall not be permitted to take up the job of a tourist guide.
With respect to those who, without permission, have conducted activities
of tourist guides and received tourist fees, the tourism administration
department shall confiscate the violators' illegal gains, and may also
impose a fine equal to three times as much, or less, as the amount of
illegal gains.
Article 19
If a violator refuses to accept the decision of penalty by the tourism
administration department, he/she may, within 15 days after receiving the
notification of punishment, lodge an appeal to the tourism administration
department at a higher level; the tourism administration department at a
higher level shall give reply within 15 days after receiving the appeal.
Article 20
The right to interpret these Provisions shall reside in the National
Tourism Administration, and the rules for the implementation of these
Provisions shall be formulated by the National Tourism Administration.
Article 21
These Provisions shall go into effect on March 1, 1988.