国家税务总局关于消费者丢失机动车销售发票处理问题的批复

作者:法律资料网 时间:2024-05-30 23:55:34   浏览:8878   来源:法律资料网
下载地址: 点击此处下载

国家税务总局关于消费者丢失机动车销售发票处理问题的批复

国家税务总局


国家税务总局关于消费者丢失机动车销售发票处理问题的批复
国税函[2006]227号

2006-02-27国家税务总局


江西省国家税务局:
你局《关于消费者丢失、被盗机动车销售发票有关问题的请示》(赣国税发〔2005〕269号)收悉。经研究,批复如下:
鉴于车主申报缴纳车辆购置税时需要报送《机动车销售统一发票》(报税联),办理机动车登记时需要报送《机动车销售统一发票》(注册登记联),因此,当消费者丢失机动车销售发票后,可采取重新补开机动车销售发票的方法解决。具体程序为:(1)丢失机动车销售发票的消费者到机动车销售单位取得销售统一发票存根联复印件(加盖销售单位发票专用章或财务专用章);(2)到机动车销售方所在地主管税务机关盖章确认并登记备案;(3)由机动车销售单位重新开具与原销售发票存根联内容一致的机动车销售发票。消费者凭重新开具的机动车销售发票办理相关手续。
   



国家税务总局
二○○六年二月二十七日



下载地址: 点击此处下载

国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)

国务院办公厅


国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)
国务院办公厅


国家旅游局《关于加强旅游工作的意见》已经国务院同意,现转发给你们,请结合本地区、本部门的实际情况贯彻执行。 旅游业是一项综合性事业,涉及航空、交通、文化、建设、轻工、纺织、商业等许多部门,各有关部门要积极配合和支持,共同努力,推动我国旅游事业更加健康
、协调地发展。关于加强旅游工作的意见 党的十一届三中全会以来,在改革、开放方针的指引下,我国旅游事业迅速发展,在增加我国非贸易外汇收入、促进对外经济贸易和文化交流、增进同世界各国人民的相互了解和友谊等方面发挥了积极作用。目前我国旅游业的发展已具备了相当的
基础和进一步加快发展的基本条件,国际旅游业持续稳定发展的大趋势也有利于我们把旅游事业搞上去。为进一步加强对旅游工作的协调管理,争取我国旅游业有一个更大的发展,现提出如下意见:
一、加强旅游管理工作,搞好各级旅游管理机构改革。各省、自治区、直辖市人民政府及旅游重点城市,特别是旅游资源比较丰富的热点地区,要按照党政分开、政企分开和精简、统一的原则,从当地情况和发展国际国内旅游业的需要出发,结合地方机构改革,统筹安排,建立健全旅
游管理机构。各级旅游管理部门要切实转变职能,划清职责范围,合理配置机构。为切实搞好政企分开,需做到:(一)旅游部门主管领导不得兼任地方旅游公司、旅行社或饭店的经理;(二)旅游局与其直属企业要在人、财、物管理方面完全分开,使旅游企业真正做到自主经营、自负盈
亏;(三)各级旅游管理部门开展旅游业务的费用,由各级财政安排。为了加强旅游管理部门与旅游经营单位之间的联系,国家旅游局将根据工作需要,适当调整“中国旅游协会”、“中国旅游饭店协会”,成立“中国国内旅游协会”,协助旅游主管部门协调与各有关部门的关系,研究指
导国内旅游业发展中的有关事宜。
二、进一步明确国家旅游局的行业管理范围和管理权限,建立分级管理的办法和制度。全国所有的旅游企业事业单位,包括旅游院校和科研单位,经营国际、国内旅游业务的旅行社,各类旅游涉外饭店、宾馆、餐馆及旅游车船公司,对外开放的重点旅游风景区、游览点、旅游商品经销
店以及派驻国外的旅游办事机构、国外在华开设的旅游办事机构等,其隶属关系均不变,但旅游局要按照国家的有关规定,实行行业管理和检查监督。各级旅游管理部门对各级各类旅游企业,要一视同仁。国家旅游局要按此原则,会同有关部门研究制定分级管理办法,并严格旅游企业审批
制度。所有旅游企事业单位都要接受行业管理和监督。
三、全面深化改革,实行承包经营责任制。各级旅游管理部门和办有旅游企业的部门,可结合本地区、本部门的具体情况,根据国家有关规定,研究提出在国营、集体旅游企业实行承包经营责任制的具体计划和实施步骤,并使之配套、完善和深化。在实行承包经营责任制中,可根据不
同工作性质(旅行社、旅游涉外饭店、旅游车船队等)和不同经营情况(盈利企业、还贷企业、亏损企业等),采取不同的承包经营方式。凡是有外汇收入的企业,要承包创汇指标,并制定相应的结汇管理办法。有条件的企业,可以逐步建立企业风险基金。要采取招标招聘等多种形式,通
过竞争确定承包者。承包合同期限,一般不应少于3年。承包合同一经确定,承发包双方都要严格履行,不得违反。实行承包经营责任制,要和改进企业管理、促进企业内部管理制度的改革紧密结合起来,按照责、权、利相结合的原则,进一步改革和完善企业的劳动工资制度,严格考核和
奖罚制度。
四、改革旅行社管理体制。鼓励、支持国旅、中旅、青旅三大骨干旅行社向建立企业联合体和企业集团的方向发展。对已开办的各类旅行社,国家旅游局和地方旅游管理部门要按照《旅行社管理暂行条例》和《旅行社管理暂行条例实施细则》进行考核和整顿。各类旅行社都要切实搞好
企业内部改革,进一步挖掘潜力,促进经营管理水平和服务质量的提高。
五、加强旅游对外宣传招徕工作,努力开拓国际客源市场。国家旅游局要进一步加强对国际客源市场的调查研究,制定开拓国际市场的具体规划并组织实施。驻外旅游办事处要搞好国际旅游市场调研和宣传招徕,负责各外联单位在外宣传招徕的管理工作,积极开展与驻在国有关机构、
旅行社和旅游批发商等的联系,并注意搜集和反馈有关信息。各驻外办事机构在驻在国法律许可的范围内,也可酌情开展一些有偿服务或经营性活动。各外联单位在对外推销旅游线路时,要互相配合,顾全大局,不得低于保护价竞销或相互贬低。鼓励提倡各外联单位自愿组织起来,开展对
外联合推销。对于违反外联纪律的,国家旅游局和地方旅游管理部门要根据情节轻重给予行政处分或经济处罚。为适应我国旅游业发展的需要,旅游宣传推销经费可逐年有所增加。今后各外联单位开展对外联合推销活动,可采取收费的办法,凡参加及受益单位均需缴纳一定费用。
六、加强对新建旅游涉外饭店的宏观管理,推进饭店管理制度改革。各级旅游管理部门要认真贯彻执行今年9月22日国务院发布的《楼堂馆所建设管理暂行条例》,会同当地计划部门,对本地区旅游涉外饭店项目进行认真清理。今后,各地一般不要再建设高档旅游涉外饭店。温冷点
地区可根据旅游客源市场需求,酌建中低档饭店(可视需要在中档饭店内设若干高档房间)。北京、上海、广州、桂林、西安、杭州等旅游热点城市,原则上不再批准中外合资或合作建造饭店。要按照国办发〔1988〕17号文件精神,加快建立我国自己的饭店管理公司。对确需新建中
外合资、合作饭店的,必须按照国发〔1986〕101号和国办发〔1988〕32号文件有关规定办理。对于由国家旅游局投资或参与投资建设的旅游风景区和游览点,地方旅游管理部门要参与领导和管理。推进饭店管理制度的改革。全国旅游涉外饭店星级评定工作,已有具体标准和
实施办法,要抓紧进行,争取明年底完成。要逐步建立旅游涉外饭店(包括各类旅行社和旅游车船公司)营业许可证发放和吊销制度。旅游主管部门对有严重违法乱纪行为的旅游企业,可建议工商行政管理部门吊销其营业执照。
七、审慎进行旅游价格方面的改革,加强对旅游外汇收支及结汇的管理。旅游价格问题直接关系到国家的利益和声誉,要不断进行调查研究,作出审慎的改革,并按规定报批。要充分考虑适应国际竞争需要,根据不同旅游路线、不同季节等特点,改革价格结构模式,更加科学、合理地
制定价格(国家旅游局和国家物价局今后主要是制定最高限价和最低保护价)。价格原则一经确定,各级、各类旅游企业都应严格执行。对于违反价格纪律的,要严肃处理。 国家旅游局要会同国家统计局、国家外汇管理局、财政部、中国银行等部门,在加强对旅游外汇收支统计工作的同
时,进一步加强对旅游外汇的收支管理,建立旅游外汇结汇制度,并纳入计划;要研究制定《旅游外汇管理办法》和《旅游外汇财务管理办法》,报国务院批准后实施,以尽快扭转目前旅游外汇收入流失严重的状况。
八、大力发展旅游商品、旅游纪念品的生产和销售,进一步提高我国旅游业的创汇水平和经济效益。搞好旅游商品、旅游纪念品的生产和销售是旅游业一个重要组成部分,也是为国家创汇的重要途径之一。要逐步建立起全国旅游商品、旅游纪念品的生产和销售网络。要以国家旅游局所
属的“中国旅游服务公司”系统、轻工部现有的“中国旅游产品生产供应公司”系统、商业部现有的“中国友谊服务公司”系统为基础,发挥其主导作用,进一步扩大业务,形成各具特色、经营不同旅游商品和旅游纪念品的企业体系。这些企业系统,可以有计划地兴办一批旅游纪念品生产
基地和研究国际旅游商品、旅游纪念品市场行情、开发新产品的科研单位,逐步使科研开发与产供销紧密结合。要鼓励各地特别是旅游重点地区大力发展具有民族风格、地方特色的旅游商品和旅游纪念品的生产,增加花色品种,广开货源渠道,改善销售服务,加强市场管理。要落实国务院
早已确定的“旅游商品创汇视同外贸出口创汇”的规定,并研究制定具体办法;对外贸出口中属于非实行出口许可证管理的商品,要进一步扩大对国外旅游者的销售;旅游商品、旅游纪念品的销售价格,要根据不同商品的货源情况、国际市场行情和经贸部门的具体销售方针,灵活掌握;发
展旅游商品、旅游纪念品生产所需国内紧缺的专用原材料,各级物资部门要纳入供货渠道;必须由国家统一进口的原材料,要纳入国家进口计划;对所需进口的专用原材料,按国办发〔1987〕16号文件有关规定执行。北京、上海、广州是海外旅游者出入境的三大口岸,要逐步建设成
为亚洲地区有一定规模和声誉的旅游购物城市。 目前一些旅游涉外饭店用大量外汇进口内装修材料、卫生洁具、机电设备和零部件,为尽快改变这种状况,今后对凡属于国内已能生产的产品,价格合理,质量、交货期等方面又能保证需要的,应一律停止进口。建议由有关部门提出限制进
口的产品目录,并由行业归口管理部门进行审批。
九、加强旅游从业人员的队伍建设,抓好职业道德和职业纪律教育。要进一步抓好旅游院校教育工作和从业人员的培训工作,大力培养不同层次、不同类别的旅游专业人才。要强化职业道德和职业纪律教育,不断提高旅游从业人员的政治、业务素质,树立旅游职业的光荣感和责任感,
反对各种不正之风,进一步提高旅游服务质量,搞好优质服务,使我国旅游业在国际上建立良好的信誉和形象。
十、加强与各有关部门的协调配合。旅游业是一项综合性事业,其发展不仅取决于旅游部门本身的工作,而且与航空、交通、城建、园林、文物、文化、轻工、纺织、商业、宗教事务等很多部门的工作紧密相关。旅游业又是一项跨地区的行业,大量的组织工作和实际工作要靠地方去做
,需要协调一致。各级旅游管理部门要进一步与有关部门密切配合,共同努力,促进我国旅游事业更加健康协调地发展。

CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THEAPPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISMADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK

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)

CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THE
APPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISM
ADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK
(December 21, 1988)
The Report, "Suggestions Concerning the Strengthening of Tourist Work",
submitted by the National Tourism Administration, has been approved by the
State Council and is hereby transmitted to you for implementation in the
light of the actual conditions of the respective localities and
departments.
The tourist industry is a comprehensive undertaking which involves
departments such as aviation, communications, culture, construction, light
industry, textile industry, and commerce. All the departments concerned
shall coordinate and support each other and make joint efforts to promote
the sound and coordinated development of tourism in our country.
SUGGESTIONS CONCERNING THE STRENGTHENING OF TOURIST WORK
Since the conclusion of the Third Plenary Session of the Eleventh Central
Committee of the Communist Party of China, under the guidance of the
policy of reform and opening to the outside world, tourism has been
developing very rapidly in our country; and it has played an active part
in increasing our country's non-trade foreign exchange earnings, in
boosting international trade and cultural exchange, and in promoting the
mutual understanding and friendship between peoples throughout the world.
At present, our country possesses a fairly good foundation for the
development of tourism and the necessary conditions for speeding up such
development. The general trend of continuous and steady development of the
international tourism is also favourable to us for promoting our tourist
industry. In order to further strengthen the coordinated administration of
tourist work and strive for a greater development of our tourist industry,
we hereby advance the following suggestions:

1. Strengthening the administration of the tourist industry and doing a
good job in the reform of tourism administration organs at various levels.
The people's governments of various provinces, autonomous regions, and
municipalities directly under the Central Government, as well as tourist
cities, especially those favourite haunts with relatively rich tourist
resources, shall, in accordance with the principles of "separating Party
organs from government organs", "separating government organs from
enterprises", and "simplified and unified administration", and in the
light of local conditions and needs of the development of international
and domestic tourism, set up and improve the tourism administration organs
by combining them with the reform of local setups and making overall
arrangements. The tourism administration departments at various levels
shall make timely and specific adjustments to their responsibilities,
clearly define their scope of duties, and rationally deploy their
organizations. In order to effect the separation of government organs from
enterprises, it is imperative to lay stress on the following measures:
(1) The persons in charge of the tourism administration departments shall
not assume concurrently posts of manager of local tourist companies,
tourist agencies, or hotels;
(2) The tourism bureaus shall be completely separated from the enterprises
directly under them in the administration of such aspects as personnel,
finance, and materials, so that the tourist enterprises shall carry on
their business operations independently, and assume sole responsibility
for their profits and losses;
(3) The expenses for the tourism administration departments at various
levels to conduct tourist business operations shall be appropriated by the
finance departments at various levels. In order to strengthen the
connections between tourism administration departments and tourist opera-
ting units, the National Tourism Administration shall, in accordance with
the requirements of work, make necessary adjustments with regard to the
"China Association of Tourism" and the "China Association of Tourist
Hotels", and establish thereby the "China Association of Domestic
Tourism", which shall assist the competent authorities for tourism in
coordinating relations with other departments concerned and in studying
and providing guidance to the development of domestic tourism.

2. Further clarifying the scope of responsibility and the limits of powers
of the tourist administration bureaus, and establishing a system of graded
administration. The subordinative relationship of all the tourist
enterprises and tourist institutions throughout the country-including
institutes and schools of tourism, research institutes of tourism, tourist
agencies that are engaged in the international and domestic tourist
industries; various categories of tourist hotels, guest houses,
restaurants, and tourist automobile and vessels companies for the
reception of foreign tourists; key tourist scenic spots, tourist
attractions, and shops selling tourist goods that are open to foreigners;
tourist representative offices abroad, as well as the tourist
representative offices established in China by foreign tourist agencies-to
the competent administrative authorities directly over them shall remain
unchanged; but the tourist bureau shall, in accordance with the provisions
of the State, implement the system of trade administration, inspection,
and supervision. The tourism administration departments at various levels
shall treat tourist enterprises of various categories equally without
discrimination. The National Tourism Administration shall, in accordance
with the aforesaid principle, and working in coordination with other
departments concerned, make a study of, and work out, ways to implement
the system of graded administration and effect a stricter procedure in
examining and approving the establishment of tourist enterprises. All the
tourist enterprises and tourist institutions shall, without exception,
subject themselves to trade administration and supervision.

3. Deepening the reform in a comprehensive way and implementing the
responsibility system of contracted business operations. The tourism
administration departments at various levels and the departments that run
tourist enterprises shall, taking into consideration the actual conditions
of the local areas and of their own departments, and in accordance with
the pertinent provisions of the State, make a study of, and submit a
report on, a specific plan and practicable procedures for the
implementation of the responsibility system of contracted business
operations in state-run and collectively-run tourist enterprises and, at
the same time, formulate other provisions to perfect such a system. In the
course of implementing the aforesaid responsibility system of contracted
business operations, different forms of contracted business operations may
be adopted, in accordance with the differences in the nature of business
operations (tourists agencies, tourist hotels specialized in receiving
foreign guests, fleets of tourist automobiles and vessels) and business
operations of different conditions (enterprises with profits, enterprises
that have to repay loans, enterprises suffering losses and with a
deficit). All those enterprises that have foreign exchange earnings shall
carry out a contracted target for earning foreign exchange, and work out a
corresponding method for the administration of the settlement of the
exchange. Enterprises, which possess the necessary conditions, may
gradually set up risk funds for themselves. The contractor shall be
finally determined, through various kinds of competition, such as by
inviting tenders, or by advertising for employment. The contract period
shall, in principle, be no shorter than 3 years. Once a contract is
confirmed and signed, the two parties, the contractor and the party
awarding the contract, shall execute the contract strictly, and under no
circumstances shall it be violated. The implementation of the
responsibility system of contracted business operations calls for a close
integration of the improvement of enterprise management and the promotion
of reform in the internal administration system of enterprises, and for
further efforts in reforming and improving the labour wage system and the
policy of reward and punishment, in accordance with the principle of
combining responsibility, power, and profit.

4. Reforming the administration system of tourist agencies. The three
backbone travel services-China International Travel Service, China Travel
Service, and China Youth Travel Service-shall be encouraged and supported
to develop towards the establishment of an integrated complex or
enterprise group.
With respect to those tourist agencies of various categories that have
already been set up, the National Tourism Administration and local tourism
administration departments shall carry out assessment and rectification in
accordance with the provisions in Interim Regulations on the
Administration of Tourist Agencies and Rules of Implementation for Interim
Regulations on the Administration of Tourist Agencies. Tourist agencies of
various categories shall all carry out effectively the reform in the
internal work of their respective tourist agencies, further tap their
potentials, so as to raise standard of their operation and administration,
and to improve the quality of their services.

5. Strengthening overseas tourist publicity and the endeavouring for
soliciting tourists, and striving to expand the international market for
foreign tourists. The National Tourism Administration shall make further
efforts in investigating and analyzing the market for international
tourists, work out specific plans for the expansion of the said
international market, and take measures to put it into practice. Our
resident representative tourist offices abroad shall try their best to
investigate into the market for international tourists and carry out
publicity work for soliciting visiting tourists, take the responsibility
to supervise the publicity and soliciting endeavour carried out abroad by
units in charge of liaison work with foreign countries, actively make
contacts with the institutions concerned, tourist agencies and tourist
wholesalers in countries where our representative tourist offices are
resident, and pay attention to collecting and feeding back relevant
information. Various resident representative tourist offices abroad may,
within the scope of law of the respective countries where they are
resident, and at their discretion, undertake some paid services or other
business operational activities.
Various units in charge of liaison work with foreign countries, while
canvassing among foreigners for tourists itineraries, shall work in close
coordination and take the interests of the whole country into account.
They may not play down the others and compete against them by offering
prices lower than the protective price. Various units in charge of liaison
work with foreign countries shall be encouraged to collaborate on a
voluntary basis to canvass jointly among foreigners. With respect to those
who have violated external liaison disciplines, the National Tourism
Administration and the local tourism administration departments shall,
depending on the seriousness of the cases, impose disciplinary sanctions,
or economic penalty, on the violators. In order to meet the needs of the
development of the tourist industry in our country, the outlay for
conducting tourist publicity and canvassing abroad may be increased with
each passing year. From now on, various units in charge of liaison work
with foreign countries, when canvassing jointly among foreigners may
collect service charges: all units that take part in the canvassing
activities and derive benefits there from shall pay the charges.

6. Strengthening the macro-administration of those newly-built tourist
hotels that specialize in receiving foreign guests and promoting the
reform of hotel administration system. The tourism administration
departments at various levels shall conscientiously implement Interim
Regulations on the Construction and Administration of Storied Buildings,
Halls, Hotels and Guest Houses, promulgated by the State Council on
September 22, 1988, and, working in coordination with the local planning
departments, carry out a checking-up on the projects of local tourist
hotels that specialize in receiving foreign guests. From now on, in
principle, no more high-grade tourist hotels that specialize in receiving
foreign guests shall be built in any place. In areas less frequented than
favourite tourist haunts, medium-and low-grade hotels may be built, in
accordance with the tourist market's demand, and depending on the actual
circumstances, (a number of highgrade rooms may be provided in a
medium-grade hotel, if necessary). In such highly frequented tourist
cities as Beijing, Shanghai, Guangzhou, Guilin, Xi'an, and Hangzhou, no
new hotel construction projects with Chinese-foreign joint investment or
by Chinese-foreign cooperation shall, in principle, be approved. In
accordance with the guideline of Document No. 17 (1988) issued by the
General Office under the State Council, it shall be imperative to speed up
the establishment of the hotel administration company of our own country.
In cases where necessity arises for the building of new hotels in form of
Chinese-foreign joint ventures or Chinese-foreign contractual joint
venture, the cases shall be handled in accordance with the provisions in
Document No. 101 (1986) and Document No. 32 (1988), issued by the General
Office under the State Council. As regards the tourist scenic spots and
tourist attraction, built and facilitated with, or partly with the
investment of the National Tourism Administration, the local tourism
administration departments shall take part in the leadership and
administration of the aforesaid tourist places.
Promoting the reform in the hotel administration system. There are now
specific standards for the "star-rating" of the country's tourist hotels
that specialize in receiving foreign guests; the rating process shall be
speeded up and strive to complete the task by the end of next year. The
system for issuing and revoking business licence for tourist hotels that
specialize in receiving foreign guests (including various categories of
tourist agencies and tourist automobiles and vessels companies) shall be
gradually set up. With respect to those tourist enterprises that have
committed serious illegal acts, the competent authorities for tourism may
suggest to the relevant administrative departments for industry and
commerce that the business licences of the aforesaid enterprises be
revoked.

7. Carrying out, with caution, the reform in tourist prices, and
strengthening the administration of the receipts and expenditures in
foreign exchange as well as the settlement of exchange relating to tourist
enterprises. The problem of tourist prices has a direct bearing on the
interests and reputation of the State; therefore it is imperative to
conduct careful investigation and studies before taking cautious steps in
the reform, and submit the reform plan to higher authorities for approval.
It is necessary to reform the price structure so as to fix the tourist
prices more scientifically and reasonably by taking into full
consideration the necessity to meet the challenge of international
competition, and in accordance with the special features of different
tourist itineraries and different seasons (from now on, the National
Tourism Administration and the State Administration for Commodity Prices
shall chiefly fix the ceiling price and the floor price - the protective
price). Once the price principles are determined, the tourist enterprises
at various levels and of various categories shall execute them strictly.
Those who have violated the price discipline shall be dealt with
seriously.
The National Tourism Administration shall, working in coordination with
such departments as the State Statistical Bureau, the State Administration
of Foreign Exchange Control, the Ministry of Finance, and the Bank of
China, strengthen the statistical work on the tourist enterprises'
receipts and expenditures, and tighten the control of the foreign exchange
receipts and expenditures of the tourist enterprises, establish the system
for the settlement of tourist foreign exchange, and bring this work into
line with the State plan. It is imperative to formulate, through studies,
the Measures for Foreign Exchange Control in Tourism and the Measures for
the Financial Administration of Foreign Exchange in Tourism, and submit
these two documents to the State Council for approval before
implementation so as to reverse as early as possible the present situation
of serious drain on foreign exchange earnings from tourism.

8. Developing vigorously the manufacture and marketing of tourist goods
and tourist souvenirs, increasing the volume of the foreign exchange
earning from tourism in our country and improving its economic results.
The manufacture and marketing of tourist goods and tourist souvenirs
constitute an important component part of the tourist industry, and is
also an important channel for earning foreign exchange for the State. It
is imperative to establish gradually a nationwide network for the
production and marketing of tourist goods and tourist souvenirs. For the
aforesaid purpose, the "China Tourist Services Company" under the National
Tourism Administration, the "China Tourist Products Production and Supply
Company" under the Ministry of Light Industry, and the "China Friendship
Services Company" under the Ministry of Commerce shall be taken as the
foundation; their leading role shall be brought into full play, and their
businesses shall be further expanded so that they shall grow into
complexes of enterprises specialized in different lines of business,
handling different assortments of tourist goods and tourist souvenirs.
These complexes of enterprises may establish, in a planned way, a number
of production bases for the production of tourist souvenirs, and a number
of research institutes for carrying on studies in the marketing quotations
of international tourist goods and tourist souvenirs and for developing
new products, so that scientific research and product development will be
combined in the integrated process of production-supply-marketing. It is
necessary to encourage various places, especially the key tourist areas,
to vigorously develop the production of tourist goods and tourist
souvenirs that are of national style with various local colours, to
increase designs and varieties, to expand channels for sources of goods,
to improve sales service, and to strengthen market administration. It is
imperative to implement conscientiously the provisions approved long ago
by the State Council: "the foreign exchange earned through the sales of
tourist goods shall be deemed as the foreign exchange earned by foreign
trade" and to formulate, through studies, specific measures for carrying
out the said provisions; with respect to those export goods which do not
come under the licence control, it is important to expand their sales to
foreign tourists; the selling prices of tourist goods and tourist
souvenirs shall be handled flexibly in accordance with the different
conditions of goods supply, the international market quotations, and the
specific marketing policy pursued by the economic and trade departments.

The special raw and processed materials which are needed for the
development of the production of tourist goods and tourist souvenirs and
are in short supply in the country, shall be brought into the goods supply
channels handled by the departments of goods and materials at various
levels; those raw and processed materials that are imported solely by the
State shall be brought into the plan for importation executed by the
State; the special imported raw and processed materials needed shall be
handled in accordance with the pertinent provisions in Document No. 16
(1987) issued by the General Office under the State Council. As Beijing,
Shanghai, and Guangzhou are the three main ports of entry and exit for
overseas tourists, they shall be turned into cities with sizable tourist
shopping centres and good reputation in Asia. At present, some tourist
hotels that specialize in receiving foreign guests spend a large amount of
foreign exchange in importing fitting-up materials, sanitary utensils,
machinery and electrical equipment, and spare and component parts. In
order to change this situation without delay, from now on, all similar
products which can already be manufactured in our country and reasonably
priced and whose quality and delivery time can be guaranteed shall cease
to be imported. We suggest that a catalogue of products to be restricted
in importation be put forward by the departments concerned and the
importation of the aforesaid products shall be examined and approved by
the administrative departments of the trades concerned.

9. Strengthening the building of a contingent of tourist personnel and
paying close attention to the education in professional ethics and
professional discipline. It is imperative to improve the educational work
in schools and institutes of tourism and the professional training of
tourist personnel, especially the training of qualified specialized
personnel at various levels and of different categories. It is also
imperative to intensify the education in professional ethics and
professional discipline, so as to improve the political and professional
quality of tourist personnel, to foster a sense of honour and
responsibility, to oppose all kinds of unhealthy tendencies, to improve
the quality of tourist services and offer high-quality services, thus
enabling our tourist industry to establish good international reputation
and image.

10. Strengthening the coordination between different departments
concerned. The tourist industry is a comprehensive undertaking, the
development of which relies not only on its own work, but also on the
close coordination with such organizations as the departments of aviation,
communications, city construction, gardens and parks, historical relics,
culture, light industry, textile industry, commerce, and religious
affairs. The tourist industry is also a trans-regional trade, and a large
amount of organizational work shall be done by the local departments; a
harmonious coordination is thus indispensable. Tourist departments at
various levels shall strengthen their coordination with other departments
concerned and make joint efforts in promoting a sound and co-ordinated
development of the tourist industry in our country.



1988年12月21日

关于印发佛山市查处违法建设责任追究暂行办法的通知

广东省佛山市人民政府办公室


关于印发佛山市查处违法建设责任追究暂行办法的通知


各区人民政府,市府直属各单位:

《佛山市查处违法建设责任追究暂行办法》业经市政府常务会议研究通过,现印发给你们,请认证遵照执行。









二○○六年九月十八日





佛山市查处违法建设责任追究暂行办法



一、总 则

第一条 为维护城市建设和城市管理的正常秩序,及时查处各类违法建设行为,有效遏制违法建设引起的重大质量安全事故发生,保障人民群众生命财产安全,根据《中华人民共和国土地管理法》、《中华人民共和国城市规划法》、《中华人民共和国建筑法》、《中华人民共和国安全生产法》、《中华人民共和国公务员法》、《中华人民共和国行政监察法》、《建设工程安全生产管理条例》、《中华人民共和国城市市容和环境卫生管理条例》、《广东省实施<中华人民共和国城市规划法>办法》等有关国家法律法规的规定,结合实际,制定本暂行办法。

第二条 本暂行办法适用范围为佛山市的行政区域。

第三条 本暂行办法所称违法建设,是指未依法取得国土、规划、建设等部门审批手续的建设或不按审批内容实施的建设,或经批准的临时建设但超过批准使用期限又未经批准续期使用手续的建设等。

第四条 土地使用、城市规划、建设监督管理工作遵循统一管理,分级负责和属地管理相结合,职能部门监督和社会监督相结合,责任追究和考评奖励相结合的原则。

第五条 任何单位和个人都有权向各级政府和国土、规划、建设、水利、城市管理行政执法局等职能部门举报各类违法建设行为。接到举报的各级政府和有关职能部门必须及时组织调查,依法作出处理或转办移送。

第六条 本暂行办法责任追究对象包括各区、镇政府、街道办事处、村(居)民委员会和各级城市管理行政执法、国土、规划、建设、安监、工商、公安、消防、环保、水利等行政管理部门及供水、供电等单位的主要领导、分管领导和直接责任人。

第七条 责任追究应当实事求是,权责统一,依法处理,人人平等。



二、权责界定

第八条 村(居)民委员会在防止和制止违法建设中应履行下列职责:

(一)本辖区出现的违法建设一经发现立即向镇政府(街道办事处)书面报告;

(二)立即上门对违建户进行宣传劝阻,并做好记录,直到其停工为止;

(三)协助做好区、镇组织的拆除违法建设项目工作。

第九条 镇政府(街道办事处)在防止和制止违法建设中应履行下列职责:

(一)镇、街道辖区内出现的违法建设按属地管理原则由各镇、街道承担管理监督责任;

(二)镇、街道必须落实巡查和监管职责,发现违法建设或接到村(居)民委员会关于违法建设的报告,要及时向所在区城市管理行政执法局报告并应组织人员到现场了解情况、做好记录,做好宣传劝阻工作,直到其停止建设为止;

(三)对违法建设,经劝阻无效且继续施工的,提请区政府组织有关职能部门依法进行处理;

(四)建立月报制度,每月定期向所属区政府报告当月违法建设的情况,并抄送给区城市管理行政执法局;
(五)镇政府(街道办事处)或区规划分局对各村申报的农民建房要严格按程序进行审核,及时将审核材料报区政府。

第十条 区人民政府在防止和制止违法建设中应履行下列职责:

(一)辖区内出现的违法建设按属地管理原则由区政府承担管理监督责任;

(二)负责违法建设查处的组织协调工作,研究解决工作中遇到的重大问题,检查、督促有关职能部门和各镇(街道办事处)的工作;

(三)组织城市管理行政执法、国土、规划、建设、安监联合专责组,现场取证界定是否属于违法建设的行为,协调消防、供水、供电、工商等部门配合整治工作;

(四)掌握全区查处违法建设项目工作的进展情况;

(五)研究部署查处违法建设的统一行动方案,并督促有关职能部门和镇(街道办事处)实施。

第十一条 区城市管理行政执法局应履行以下工作职责:

(一)负责行政区域内违法建设的日常巡查工作;

(二)在日常巡查中发现违法违规的建设行为,要及时通报给相关行政管理部门和单位依法进行查处;

(三)牵头成立由城市管理行政执法、国土、建设、规划等相关部门组成的查处违法建设联合执法机构,对违法建设进行联合执法处罚;

(四)对已作出行政处罚决定后应拆除的违法建设项目及时向同级人民政府或人民法院申请强制拆除;

(五)根据政府的行政指令,及时依法有序组织拆除违法建设项目;

(六)负责统计、上报有关违法建设情况,每月定期向区政府提交报告,并同时报送市城市管理行政执法局。再由市城市管理行政执法局整理后抄送市监察局、市建设局、市规划局、市国土资源局。

第十二条 市国土局各区分局依法查处国土资源违法案件,对非法破坏耕地、非法占用基本农田保护区或重大违法案件的当事人及时进行制止和立案查处。

第十三条 区规划分局依法按时审批各类建设工程,加强对审批后的建设工程的跟踪管理,积极配合城市管理行政执法局对违法建设进行依法查处,对是否属于违法建设进行认定和提出处理意见。

第十四条 区建设局对未取得施工许可擅自施工的违法建设行为或设计、施工单位超越资质范围的违法行为依法进行处罚。在拆除违法建设项目过程中,加强对拆除现场施工安全的监督工作。

第十五条 区安监局按照分级处理原则,负责查处因违法建设而导致人员重伤、死亡的生产安全事故。

第十六条 区公安分局应积极配合城市管理行政执法、规划、国土、建设等部门,对在查处违法建设工作中出现妨碍执法人员执行公务等违法行为依法进行处理。

第十七条 区消防局对已经查明违反消防法律法规的违法建设项目不予办理消防审查验收手续。

第十八条 区工商局在办理营业执照申请时,应当查验经营场所使用证明。自有房产提交产权证复印件;租赁房屋提交租赁协议复印件以及出租方的房产证复印件;未取得房产证的,提交房地产管理部门的证明或者购房合同及房屋销售许可证复印件;出租方为宾馆、饭店的,提交宾馆、饭店的营业执照复印件。

第十九条 区环保局履行环保监督监察职责,配合相关职能部门对违反环保法律法规的违法建设项目依法实施查处。

第二十条 区水利局对在河滩地、行洪区、堤围旁等处的违法建设项目,依法组织查处和拆除。

第二十一条 区供水、供电部门对竣工投入使用的建筑物、构筑物或者其他建设工程设施提供永久服务时,应当查验建设工程规划验收合格证或房产证,没有建设工程规划验收合格证或房产证的,不得供水、供电。对发现擅接水电进行违法建设施工的,应及时通报查处违法建设联合执法机构查处。

第二十二条 市各相关职能部门对上述第十一条至第二十一条条款涉及的各区相应职能部门进行监督检查。市监察局对区监察局履行本暂行办法的工作情况进行监督检查。

第二十三条 区监察局对区相关职能部门查处违法建设行为工作情况实施监察。市监察局对区人民政府、市相关职能部门查处违法建设行为工作情况实施监察。



三、责任追究

第二十四条 村(居)民委员会不认真履行本法第七条规定的工作职责造成辖区内违法建设泛滥的,由镇人民政府(街道办事处)建议该村村(居)民会议罢免其村(居)委会主要负责人和分管负责人职务。

第二十五条 镇(街道办事处)在查处违法建设行为中,有下列情形之一的,追究有关负责人的责任:

(一)不执行国家、省、市有关城乡规划的法律法规和政策,导致辖区发生违法建设的;

(二)对本行政区域管辖范围内违法建设查禁不力,致使违法建设现象严重的;

(三)未按法律法规、规章规定严格按程序对农民建房申请材料进行审核的;

(四)对发生的违法建设未按规定及时报告和依法依规处理的;

(五)纵容、包庇、放任违法建设的。

第二十六条 出现下列情节的,追究该镇政府(街道办事处)有关负责人的相应责任:

(一)凡因失职、渎职行为导致镇、街道辖区内出现违法建设项目而没有及时报告,一个月内建筑面积累计大于四千平方米,小于八千平方米或全年建筑面积累计大于三万平方米,小于六万平方米的,给予通报批评;

(二)凡因失职、渎职行为导致镇、街道辖区内出现违法建设项目而没有及时报告,一个月内建筑面积累计大于八千平方米,小于二万平方米或全年建筑面积累计大于六万平方米,小于十万平方米的,给予行政记过处分;

(三)凡因失职、渎职行为导致镇、街道辖区内出现违法建设项目而没有及时报告,一个月内建筑面积累计大于二万平方米或全年建筑面积累计大于十万平方米的,给予行政记大过处分;

(四)凡因失职、渎职行为导致镇、街道辖区内出现违法建设项目而没有及时报告,并对违法建设没有采取有效措施及时制止而发生死亡一人以上三人以下事故的,给予行政记过处分;

(五)凡因失职、渎职行为导致镇、街道辖区内出现违法建设项目而没有及时报告,并对违法建设没有采取有效措施及时制止而发生死亡三人以上(含三人)事故的,给予行政记大过处分。

第二十七条 区人民政府在查处违法建设行为中,有下列情形之一的,追究直接责任人和有关负责人责任:

(一)执行国家、省、市有关城乡规划的法律法规和政策不力,不能有效遏制违法建设行为,导致辖区持续发生违法建设的;
(二)对本行政区域管辖范围内违法建设查禁不力,致使违法建设现象严重的。

第二十八条 出现下列情节的,追究该区人民政府有关负责人的相应责任:

(一)凡因失职、渎职行为导致在辖区内出现违法建设项目应拆除而没有及时拆除,一个月内建筑面积累计大于二万平方米,小于三万平方米或全年建筑面积累计大于十万平方米,小于十五万平方米的,给予通报批评;

(二)凡因失职、渎职行为导致在辖区内出现违法建设项目应拆除而没有及时拆除,一个月内建筑面积累计大于三万平方米,小于六万平方米或全年建筑面积累计大于十五万平方米,小于二十万平方米的,给予行政记过处分;

(三)凡因失职、渎职行为导致在辖区内出现违法建设项目应拆除而没有及时拆除,一个月内建筑面积累计大于六万平方米或全年建筑面积累计大于二十万平方米的,给予行政记大过处分;

(四)凡因失职、渎职行为导致在辖区内出现违法建设项目应拆除而没有及时拆除,并对违法建设没有采取有效措施及时制止而发生死亡一人以上三人以下事故的,给予行政记过处分;

(五)凡因失职、渎职行为导致在辖区内出现违法建设项目应拆除而没有及时拆除,并对违法建设没有采取有效措施及时制止而发生死亡三人以上(含三人)事故的,给予行政记大过处分。

第二十九条 各级城市管理行政执法局在查处违法建设行为中,有下列行为之一的,根据情节轻重追究直接责任人和有关负责人责任:

(一)谎报、瞒报、拒报违法建设情况的;

(二)未按规定收缴罚款的;

(三)未依法查处违反城市规划方面的违法建设的;

(四)对已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除;

(五)在工作中玩忽职守、滥用职权、徇私舞弊的;

(六)其他违法违纪行为。

第三十条 出现下列情节的,追究该区城市管理行政执法局有关负责人的相应责任:

(一)凡因失职、渎职行为导致在辖区内出现已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除,一个月内建筑面积累计大于五千平方米,小于一万平方米或全年建筑面积累计大于三万平方米,小于六万平方米的,给予通报批评;

(二)凡因失职、渎职行为导致在辖区内出现已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除,一个月内建筑面积累计大于一万平方米,小于二万平方米或全年建筑面积累计大于六万平方米,小于十万平方米的,给予行政记过处分;

(三)凡因失职、渎职行为导致在辖区内出现已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除,一个月内建筑面积累计大于二万平方米或全年建筑面积累计大于十万平方米的,给予行政记大过处分;

(四)凡因失职、渎职行为导致在辖区内出现已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除,并对违法建设没有采取有效措施及时制止而发生死亡一人以上三人以下事故的,给予行政记过处分;

(五)凡因失职、渎职行为导致在辖区内出现已作出行政处罚决定应拆除的违法建设项目未及时向同级人民政府或人民法院申请强制拆除,并对违法建设没有采取有效措施及时制止而发生死亡三人以上(含三人)事故的,给予行政记大过处分。

第三十一条 出现下列情节的,追究该区建设局有关负责人的相应责任:

(一)对辖区内由城市管理行政执法局通报的没办理施工许可的工程,没有及时履行查处职责或没有及时配合查处违法建设联合执法机构履行自身查处职责,一个月内建筑面积累计大于五千平方米,小于一万平方米或全年建筑面积累计大于三万平方米,小于六万平方米的,给予通报批评;

(二)对辖区内由城市管理行政执法局通报的没办理施工许可的工程,没有及时履行查处职责或没有及时配合查处违法建设联合执法机构履行自身查处职责,一个月内建筑面积累计大于一万平方米,小于二万平方米或全年建筑面积累计大于六万平方米,小于十万平方米的,给予行政记过处分;

(三)对辖区内由城市管理行政执法局通报的没办理施工许可的工程,没有及时履行查处职责或没有及时配合查处违法建设联合执法机构履行自身查处职责,一个月内建筑面积累计大于二万平方米或全年建筑面积累计大于十万平方米的,给予行政记大过处分;

(四)对辖区内由城市管理行政执法局通报的没办理施工许可的工程,没有及时履行查处职责或没有及时配合查处违法建设联合执法机构履行自身查处职责,并对违法建设没有采取有效措施及时制止而发生死亡一人以上三人以下事故的,给予行政记过处分;

(五)对辖区内由城市管理行政执法局通报的没办理施工许可的工程,没有及时履行查处职责或没有及时配合查处违法建设联合执法机构履行自身查处职责,并对违法建设没有采取有效措施及时制止而发生死亡三人以上(含三人)事故的,给予行政记大过处分。

第三十二条 出现下列情节的,追究市国土局各区分局有关负责人的相应责任:

(一)对辖区内没办理用地许可的工程,没有及时配合查处违法建设联合执法机构履行查处职责,一个月内用地面积累计大于一千平方米,小于二千平方米或全年用地面积累计大于一万平方米,小于一万五千平方米的,给予通报批评;

(二)对辖区内没办理用地许可的工程,没有及时配合查处违法建设联合执法机构履行查处职责,一个月内用地面积累计大于二千平方米,小于四千平方米或全年用地面积累计大于一万五千平方米,小于二万平方米的,给予行政记过处分;

(三)对辖区内没办理用地许可的工程,没有及时配合查处违法建设联合执法机构履行查处职责,一个月内用地面积累计大于四千平方米或全年用地面积累计大于二万平方米的,给予行政记大过处分;

(四)对辖区内没办理用地许可的工程,没有及时配合查处违法建设联合执法机构履行查处职责,并对违法建设没有采取有效措施及时制止而发生死亡一人以上三人以下事故的,给予行政记过处分;

(五)对辖区内没办理用地许可的工程,没有及时配合查处违法建设联合执法机构履行查处职责,并对违法建设没有采取有效措施及时制止而发生死亡三人以上(含三人)事故的,给予行政记大过处分。

第三十三条 各级国土、规划、建设、安监、水利等部门在查处违法建设过程中,有下列行为之一的,追究有关工作人员责任:
  (一)谎报、瞒报、拒报违法建设情况的;

(二)对违法建设项目依法应作出而不作出行政处罚决定的;

(三)未依法查处违法建设行为或查处不力的;
  (四)在工作中玩忽职守的、滥用职权、徇私舞弊和以权谋私的;
  (五)有其他违法违纪行为的。

第三十四条 各级国土、规划、建设、水利部门不按法定程序办理用地许可、规划许可、施工许可等,导致违法建设的,分别追究有关责任人责任:

(一)若一年内出现1例,对直接责任人进行通报批评;

(二)若一年内出现2例,视情节轻重,给予直接责任人和科室负责人相应的政纪处分,对主要责任人给予行政警告处分;
(三)若一年内出现3例及以上,视情节轻重,责成直接责任人停职检查,给予科室负责人行政记过处分,给予单位分管领导或主要领导行政记过处分。

第三十五条 各级安监、公安、消防、工商、环保部门未履行本暂行办法规定的,视情节轻重,追究有关责任人员责任。

第三十六条 各级供水、供电部门未履行本暂行办法规定的,由其主管部门按照相关规定,追究有关责任人员责任。

第三十七条 所有国家机关、人民团体、事业单位及其工作人员都有制止违法建设的义务,不仅自身不得参与违法建设,还应协助做好其近亲属违法建设行为的劝阻宣传工作。

第三十八条 有关责任人员由其任免机关或行政监察机关给予行政处分;需要给予党纪处分或组织处理的,由纪律检查机关会同组织部门共同作出;有严重失职、渎职、以权谋私、滥用职权涉嫌构成犯罪的,依法移送司法机关追究刑事责任。



四、奖励措施

第三十九条 各级政府根据当年查处违法建设情况及财力情况,安排一定的财政资金作为各级先进单位和个人的奖励经费。

第四十条 对认真履行职责、全年内抓此项工作成绩突出的镇(街道办事处)和职能部门、第一责任人和主要责任人分别进行奖励。由各级政府从财政中安排奖励资金。直接责任人和经办责任人成绩显著的,由各单位从自有资金中予以奖励。

第四十一条 各区设立违法建设举报热线,鼓励群众举报,对及时举报违法建设行为的首报有功者,经核实无误,予以奖励。由违法建设行为所在区政府从财政中安排奖励资金。





五、附 则

第四十二条 本暂行办法自公布之日起施行。