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广东省公共安全视频图像信息系统管理办法

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广东省公共安全视频图像信息系统管理办法

广东省人民政府


粤府令第132号
  

《广东省公共安全视频图像信息系统管理办法》已经2009年1月15日广东省人民政府第十一届24次常务会议通过,现予发布,自2009年4月1日起施行。



                         省  长  

                        二○○九年二月二十五日





广东省公共安全视频图像信息系统管理办法

  

第一章 总则

  第一条 为规范公共安全视频图像信息系统的规划、建设、管理和应用,维护公共安全,保障社会稳定,根据有关法律、法规,结合本省实际,制定本办法。

  第二条 本省行政区域内公共安全视频图像信息系统的规划、建设、管理和应用,适用本办法。

  本办法所称公共安全视频图像信息系统,是指采用视频监控技术设备,对涉及公共安全的场所和区域进行图像信息采集、传输、显示、存储和管理的系统。

  第三条 县级以上人民政府公安机关具体负责本行政区域内公共安全视频图像信息系统建设与应用的管理、监督和指导工作。

  发展改革、经济贸易、科技、建设、交通、信息产业、水利、质量技术监督和通信管理等部门,按照各自职责做好相关工作。

  供电、电信运营、广播电视等单位配合做好相关工作。

  第四条 公共安全视频图像信息系统应当遵循统一规划、统一标准、统筹建设、资源共享、合法使用的原则。

  公共安全视频图像信息系统的建设和应用,不得泄露国家秘密和商业秘密,不得侵犯公民的个人隐私及其他合法权益。

第二章 规划与建设

  第五条 地级以上市人民政府应当根据本行政区域公共安全的需要,编制本行政区域公共安全视频图像信息系统的建设规划,并按照规划进行统筹建设。

  建设公共安全视频图像信息系统,应当充分利用现有的网络资源,避免重复建设。

  第六条 下列涉及公共安全的场所和区域应当建设公共安全视频图像信息系统:

  (一)武器、弹药,易燃、易爆、剧毒、放射性物品,易制毒化学品的生产、存放或者经营场所以及实验、保藏传染性菌种、毒种的单位的重要部位;

  (二)国家重点科研机构,集中存放重要档案资料的馆、库;

  (三)博物馆、纪念馆、展览馆等集中陈列、存放重要文物、资料和贵重物品的场所和重点文物保护单位的重要部位;

  (四)金库,货币、有价证券、票据的制造或者集中存放场所,票据、货币押运车辆,金融机构的营业和金融信息的运行、储存场所;

  (五)广播电台、电视台、通讯社,电信、邮政及大型能源动力、供水、供电、供气等单位的重要部位或者经营场所;

  (六)机场、港口、大型车站、码头、停车场的重要部位,高速公路、城市快速干线、城市道路、中心城镇和地铁的重要路段、路口、隧道,大型桥梁的重要部位;

  (七)旅馆、公共娱乐场所、互联网上网服务场所的大厅、通道、出入口等重要部位;

  (八)大型物资储备单位、大中型商贸中心、商业街和大型农贸市场的重要部位;

  (九)体育比赛场馆、公园、大型广场、医院、学校、幼儿园等公众活动和聚集场所的重要部位,住宅小区的出入口和周界;

  (十)城市公共交通、客运车辆和客轮等公共交通工具;

  (十一)江河堤防、水库、人工湖、重点防洪排涝区域及其他重要水利工程设施;

  (十二)法律、法规、规章规定需要建设公共安全视频图像信息系统的其他场所和区域。

  以上所称重要部位、重要路段,是指涉及公共安全的部位或者路段。

  第七条 禁止在旅馆客房,劳动者、学生等宿舍,公共浴室、更衣室、卫生间等涉及公民个人隐私的场所和区域安装视频监控设备。

  第八条 城市道路的重要路段、重要交通路口、城市主要出入口和大型广场等公共场所的公共安全视频图像信息系统由政府组织建设,其他单位和个人不得擅自在上述场所和区域建设公共安全视频图像信息系统。

  各级人民政府应当将前款规定公共安全视频图像信息系统的建设和管理费用列入本级财政预算。

  第九条 按照本办法规定应当建设公共安全视频图像信息系统的场所和区域,其公共安全视频图像信息系统的建设和管理,除由政府负责的以外,可以由该场所或者区域的所有权人与使用权人、经营权人约定责任主体;没有约定的,由所有权人负责。所有权属于国家的,由依法取得使用权或者经营权的使用权人或者经营权人负责。

  第十条 城市拆迁改造需要移动、改建公共安全视频图像信息系统的设施、设备的,所需费用应当纳入城市拆迁改造预算。

  第十一条 新建、改建、扩建建设项目应当安装公共安全视频图像信息系统的,公共安全视频图像信息系统应当与项目主体工程同时设计、同时施工、同时投入使用。

  第十二条 建设公共安全视频图像信息系统,应当符合有关标准和技术规范。

  建设公共安全视频图像信息系统,应当预留与报警接收中心和应急指挥系统联通的接口。

  第十三条 建设公共安全视频图像信息系统,建设单位可以自主选择合格的安全技术防范产品和安全技术防范系统的设计、施工和维修单位。公安机关以及其他行政管理部门不得指定产品的品牌和销售单位,不得指定设计、施工和维修单位或者利用职权牟取不正当利益。

  第十四条 公共安全视频图像信息系统的设计技术方案应当按照国家标准进行论证,公共安全视频图像信息系统应当通过法定检验机构检验。

  本办法第六条第一款规定的场所或者区域,属于《广东省安全技术防范管理条例》规定范围的,其公共安全视频图像信息系统工程项目的竣工验收按照《广东省安全技术防范管理条例》的规定执行。

  本办法第六条第一款规定的场所或者区域,不属于《广东省安全技术防范管理条例》规定范围的,建设单位应当在系统工程项目竣工验收后60日内,将系统设计技术方案、系统检测和竣工验收的有关材料,报所在地县级以上人民政府公安机关备案。本办法施行前已经建成的,使用单位应当自本办法施行之日起60日内将有关材料报所在地县级以上人民政府公安机关备案。

  第十五条 因客观条件发生变化,不再属于本办法第六条第一款规定应当建设公共安全视频图像信息系统的范围的,公共安全视频图像信息系统的使用单位可以拆除公共安全视频图像信息系统的有关设施、设备,但应当在拆除后30日内报所在地县级以上人民政府公安机关备案。

  第十六条 在公共场所安装公共安全视频图像信息系统的,应当设置明显的标识。

第三章 管理与应用

  第十七条 公共安全视频图像信息系统的使用单位应当采取下列措施,保障公共安全视频图像信息系统安全运行:

  (一)建立值班监看、运行维护、安全检查等制度;

  (二)对公共安全视频图像信息系统的监看和管理人员进行岗位技能和保密知识培训;

  (三)确保与监看工作无关人员不得擅自进入监看场所;

  (四)不得擅自改变公共安全视频图像信息系统的设施、设备的位置和功能。

  第十八条 公共安全视频图像信息系统的使用单位应当遵守下列规定:

  (一)建立信息资料安全管理制度;

  (二)对公共安全视频图像信息系统的监看和管理人员进行监督管理;

  (三)对信息资料的录制人员、调取人员、调取时间、调取用途以及去向等情况进行登记;

  (四)发现涉及公共安全和其他违法犯罪行为的可疑信息,及时向公安机关报告;

  (五)信息资料的有效存储期不少于15日,涉及公共安全和其他违法犯罪行为的重要信息资料的有效存储期不少于两年。法律、法规另有规定的,从其规定。

  第十九条 公共安全视频图像信息系统的使用单位及其监看和管理人员不得有下列行为:

  (一)改变公共安全视频图像信息系统的用途,将其用于采集涉及国家秘密、商业秘密或者公民个人隐私及其他合法权益的信息;

  (二)删改、破坏留存期限内的公共安全视频图像信息系统信息资料的原始记录;

  (三)故意隐匿、毁弃公共安全视频图像信息系统采集的涉及违法犯罪活动的信息资料;

  (四)拒绝、阻碍有关行政管理部门依法使用公共安全视频图像信息系统及其信息资料;

  (五)向本办法规定以外的单位、个人提供公共安全视频图像信息系统的信息资料。

  第二十条 任何单位和个人不得有下列行为:

  (一)盗窃、损毁公共安全视频图像信息系统的设施、设备;

  (二)买卖、非法复制、传播公共安全视频图像信息系统的信息资料;

  (三)其他影响公共安全视频图像信息系统正常运行的行为。

  第二十一条 对政府组织建设的公共安全视频图像信息系统,地级以上市人民政府应当指定部门,按照合法、安全和规范的要求进行资源整合,为有关行政管理部门使用公共安全视频图像信息系统及其信息资料提供条件。

  负责具体管理公共安全视频图像信息系统的行政管理部门应当予以配合。

  第二十二条 公安机关和国家安全机关因执法工作需要,可以无偿查阅公共安全视频图像信息系统的信息资料;需要复制或者调取有关信息资料的,应当经县级以上人民政府公安机关或者国家安全机关负责人批准。

  其他行政管理部门因执法工作需要查阅、复制或者调取公共安全视频图像信息系统的信息资料的,应当经系统所在地县级以上人民政府公安机关批准。

  发生突发公共事件时,具有突发公共事件调查、处置权的县级以上人民政府行政管理部门可以无偿查阅、复制或者调取有关公共安全视频图像信息系统的信息资料。

  根据维护公共安全和社会治安秩序的需要,经县级以上人民政府公安机关负责人批准,公安机关可以无偿接入或者直接使用相关单位的公共安全视频图像信息系统。

  第二十三条 有关行政管理部门工作人员根据本办法第二十二条规定查阅、复制或者调取公共安全视频图像信息系统信息资料时,应当遵守下列规定:

  (一)工作人员不少于两人;

  (二)出示工作证件;

  (三)出示公安机关的批准文件或者所在单位出具的证明文件;

  (四)履行登记手续;

  (五)遵守公共安全视频图像信息系统信息资料的使用、保密制度。

  公安机关和国家安全机关工作人员根据本办法第二十二条第一款规定查阅公共安全视频图像信息系统的信息资料时,无须提供前款第(三)项规定文件。

  第二十四条 公安机关应当采取下列措施,加强对公共安全视频图像信息系统及其信息资料的管理:

  (一)对公共安全视频图像信息系统的日常运行、维护和信息资料的安全管理情况进行监督检查,发现问题及时督促整改;

  (二)规范公共安全视频图像信息系统及其信息资料的使用审批制度,加强公共安全视频图像信息系统及其信息资料的使用管理;

  (三)加强对公安机关工作人员的保密教育和工作规范,防止泄密事件发生。

  第二十五条 公共安全视频图像信息系统的使用单位和个人,为侦破重大刑事、治安案件或者抓获重要犯罪嫌疑人提供重要证据或者线索的,公安机关应当按照有关规定给予表彰、奖励。

第四章 法律责任

  第二十六条 违反本办法规定,有下列行为之一的,由县级以上人民政府公安机关给予警告,并责令限期改正;逾期不改正的,对单位处2000元以上10000元以下罚款,对直接负责的主管人员和其他直接责任人员处200元以上500元以下罚款:

  (一)违反本办法第六条第一款规定,应当建设公共安全视频图像信息系统而不建设的;

  (二)违反本办法第十四条第三款规定,不按时将公共安全视频图像信息系统建设的有关资料报送备案的;

  (三)违反本办法第十五条规定,拆除公共安全视频图像信息系统有关设施、设备后不按时报送备案的;

  (四)违反本办法第十七条规定,未采取保障公共安全视频图像信息系统安全运行的管理措施,影响系统安全运行的;

  (五)违反本办法第十八条规定,未建立或者违反信息资料安全管理制度的。

  法律、法规另有规定的,从其规定。

  第二十七条 违反本办法第七条、第八条第一款规定安装公共安全视频图像信息系统和其他视频监控设备的,由县级以上人民政府公安机关责令限期拆除;拒不拆除的,由公安机关强制拆除。单位设置的,对单位处5000元以上30000元以下罚款,对直接负责的主管人员和其他直接责任人员处200元以上500元以下罚款。

  第二十八条 违反本办法第十九条、第二十条规定的,由县级以上人民政府公安机关按照《中华人民共和国治安管理处罚法》、《广东省安全技术防范管理条例》等法律、法规的规定予以处罚。

  第二十九条 在使用公共安全视频图像信息系统及其信息资料时,侵犯公民、法人或者其他组织的合法权益的,有关单位和个人应当依法承担相应的法律责任。

  第三十条 公安机关和其他行政管理部门及其工作人员有下列情形之一的,由其上级机关或者监察机关责令改正,对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)违反本办法第十三条规定,在公共安全视频图像信息系统的建设和管理中,指定产品的品牌和销售单位,指定设计、施工和维修单位或者利用职权牟取不正当利益的;

  (二)违反本办法第二十一条规定,不按照规定开展或者配合开展公共安全视频图像信息系统的资源整合工作的;

  (三)违反本办法第二十二条规定,不依法审批或者使用公共安全视频图像信息系统及其信息资料的;

  (四)违反本办法第二十三条规定,在使用公共安全视频图像信息系统信息资料时未遵守有关规定的;

  (五)违反本办法第二十四条规定,未依法履行监督管理职责的;

  (六)接到公共安全视频图像信息系统使用单位的警情报告后,不依法履行职责,致使公民、法人或者其他组织的合法权益遭受损害的;

  (七)其他玩忽职守、滥用职权、徇私舞弊行为的。

第五章 附则

  第三十一条 本办法自2009年4月1日起施行。




中华人民共和国外商投资企业和外国企业所得税法(附英文)(废止)

全国人民代表大会


中华人民共和国主席令(七届第45号)


  《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过,现予公布,自1991年7月1日起施行。

中华人民共和国主席 杨尚昆
                                1991年4月9日

中华人民共和国外商投资企业和外国企业所得税法(附英文)

1991年4月9日第七届全国人民代表大会第四次会议通过

第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
在中华人民共和国境内,外国企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业,是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业,是指在中国境内设立机构、场所,从事生产、经营和虽未设立机构、场所,而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内,就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税,按应纳税的所得额计算,税率为30%;地方所得税,按应纳税的所得额计算,税率为3%。
第六条 国家按照产业政策,引导外商投资方向,鼓励举办采用先进技术、设备,产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业,减按15%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业,属于能源、交通、港口、码头或者国家鼓励的其他项目的,可以减按15%的税率征收企业所得税,具体办法由国务院规定。
第八条 对生产性外商投资企业,经营期在十年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税,但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的,由国务院另行规定。外商投资企业实际经营期不满十年的,应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定,对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇,或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇,在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业,依照前两款规定享受免税、减税待遇期满后,经企业申请,国务院税务主管部门批准,在以后的十年内可以继续按应纳税额减征15%至30%的企业所得税。
本法施行后,需要变更前三款的免征、减征企业所得税的规定的,由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目,省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于五年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40%税款,国务院另有优惠规定的,依照国务院的规定办理;再投资不满五年撤出的,应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损,可以用下一纳税年度的所得弥补;下一纳税年度的所得不足弥补的,可以逐年延续弥补,但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来,应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用,而减少其应纳税的所得额的,税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项,应当向工商行政管理机关办理登记或者变更、注销登记,并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税,按年计算,分季预缴。季度终了后十五日内预缴;年度终了后五个月内汇算清缴,多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内,向当地税务机关报送预缴所得税申报表;年度终了后四个月内,报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度,应当报送当地税务机关备查。各项会计记录必须完整准确,有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的,应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时,其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额,超过实缴资本的部分为清算所得,应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所,而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得,或者虽设立机构、场所,但上述所得与其机构、场所没有实际联系的,都应当缴纳20%的所得税。
依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向当地税务机关报送扣缴所得税报告表。
对下列所得,免征、减征所得税:
(一)外国投资者从外商投资企业取得的利润,免征所得税;
(二)国际金融组织贷款给中国政府和中国国家银行的利息所得,免征所得税;
(三)外国银行按照优惠利率贷款给中国国家银行的利息所得,免征所得税;
(四)为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费,经国务院税务主管部门批准,可以减按10%的税率征收所得税,其中技术先进或者条件优惠的,可以免征所得税。
除本条规定以外,对于利润、利息、租金、特许权使用费和其他所得,需要给予所得税减征、免征的优惠待遇的,由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查;有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告,并提供有关资料,不得拒绝或者隐瞒。
税务机关派出人员进行检查时,应当出示证件,并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的,应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的,或者扣缴义务人未按规定期限解缴税款的,税务机关除限期缴纳外,从滞纳税款之日起,按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的,未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,或者未将本单位的财务、会计制度报送税务机关备查的,由税务机关责令限期登记或者报送,可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送,逾期仍不向税务机关办理税务登记或者变更登记,或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,由税务机关处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务,不扣或者少扣应扣税款的,由税务机关限期追缴应扣未扣税款,可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的,由税务机关责令限期缴纳,可以处以五千元以下的罚款;逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的,或者未按本法规定的期限缴纳税款,经税务机关催缴,在规定的期限内仍不缴纳的,由税务机关追缴其应缴纳税款,并处以应补税款五倍以下的罚款;情节严重的,依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时,必须先依照规定纳税,然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的,可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的,可以在接到处罚通知之日起十五日内,向作出处罚决定的机关的上一级机关申请复议;对复议决定不服的,可以在接到复议决定之日起十五日内,向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内,直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业,依照本法规定,其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的,在批准的经营期限内,依照本法施行前法律和国务院有关规定执行;没有经营期限的,在国务院规定的期间内,依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的,依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。

INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)

Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over the tax withheld within the
prescribed time limit, the tax authorities shall, in addition to setting a
new time limit for tax payment, impose a surcharge for overdue payment,
equal to 0.2 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
registration or submission of documents, they shall impose a fine of ten
thousand yuan or less on the taxpayer or withholding agent which again
fails to meet the time limit for going through registration or making a
change in registration with the tax authorities, or for submitting income
tax return, final accounting statements or withholding income tax return
to the tax authorities. Where the circumstances are serious, the legal
representative and the person directly responsible shall be investigated
for criminal responsibility by applying mutatis mutandis the provisions of
Article 121 of the Criminal Law.
Article 24
Where the withholding agent fails to fulfil its obligation to withhold tax
as provided in this Law, and does not withhold or withholds an amount less
than that should have been withheld, the tax authorities shall set a time
limit for the payment of the amount of tax that should have been withheld,
and may impose a fine up to but not exceeding one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or less on the withholding
agent. If the circumstances are serious, the legal representative and the
person directly responsible shall be investigated for criminal
responsibility by applying mutatis mutandis the provisions of Article 121
of the Criminal Law.
Article 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.


最高人民法院 司法部关于无期徒刑和刑期较长之有期徒刑人犯是否可以改判及改判后其刑期应自何日起算问题的指示

最高人民法院 司法部


最高人民法院 司法部关于无期徒刑和刑期较长之有期徒刑人犯是否可以改判及改判后其刑期应自何日起算问题的指示
1954年6月29日,最高人民法院、司法部

关于无期徒刑和刑期较长之有期徒刑人犯是否可以改判及改判后其刑期应自何日起算问题,我部院经与有关方面研究,提出处理意见,经政务院政治法律委员会会议通过。兹将此项处理意见开列如下,在国家对这个问题未有明文规定以前,希即遵照执行:
(一)无期徒刑犯和刑期较长的有期徒刑犯,如在执行期间确有悔改表现或有其他立功表现;或由于国家从社会利益方面考虑需要行使减刑权时,可以由法院将无期徒刑改为有期徒刑,或将刑期较长的有期徒刑改为刑期较短的有期徒刑。但这种刑期的改变,都是减刑,而非改判。只有因原判决错误而重新判决,才能叫做改判。
(二)在减刑或改判后,其刑期自何日起算的问题,应分别处理:一、减刑是在原判决的基础上提出的,是以较轻的刑来代替原来较重的刑,是根据原判决确定后在执行过程中的新情况而决定对原判决确定刑期的减轻和缩短,它不是推翻原判决所认定的事实和量刑情况而重行判决,故减刑后其刑期的计算应自原判决确定后宣告执行之日起算,即原判无期徒刑或刑期较长的有期徒刑已执行的时间,应分别计算在减为有期徒刑或刑期较短的有期徒刑的刑期之内。例如:张某原判为无期徒刑,并于1950年2月1日宣告执行,至1954年3月1日由于他在劳动改造中表现很好或有其他立功表现而减为有期徒刑十五年,则其减刑后的刑期仍应自1950年2月1日算起,即原判他无期徒刑已执行的四年零一个月应计算在减为十五年有期徒刑的刑期之内。
在此情况下,原来无期徒刑判决确定前的羁押日数,应在减刑后的刑期之内予以折抵。折抵办法是羁押一日抵徒刑一日。二、改判是撤销原来有错误的判决而重行判决,故改判后的刑期应从改判后宣判之日起算,但应将已执行的日数和原判决确定前的羁押日数都在改判后的刑期之内予以折抵。例如:李某于1950年1月1日被羁押,于1950年2月1日宣告执行无期徒刑判决,至1954年3月1日由于原判决有错误而改判五年徒刑,则其改判后的刑期应于1954年3月1日起算,其已执行的四年零一个月及原判决确定前的羁押一个月,都应在改判后的五年徒刑期内予以折抵,即再执行十个月徒刑。