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福建省人民政府关于贯彻执行国务院《征收排污费暂行办法》的通知

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福建省人民政府关于贯彻执行国务院《征收排污费暂行办法》的通知

福建省政府


福建省人民政府关于贯彻执行国务院《征收排污费暂行办法》的通知
福建省政府




去年六月,省人民政府颁布了《福建省对超标准排放污染物实行收费的暂行规定》,各地先后对近三百家“三废”污染严重的单位征收了排污费。实践证明,征收排污费有力地促使各级领导重视环境保护工作,加快了环境污染治理步伐;对改进企业生产管理,节约能源、资源,减少污
染物排放,改善环境都有明显的效果。为了更好地贯彻执行国务院国发〔1982〕21号《关于发布〈征收排污费暂行办法〉的通知》(以下简称《收费办法》),进一步做好征收排污费的工作,现结全我省实际情况作如下通知:
一、全省排污单位,不分其隶属关系和所有制关系,统一由所在地的市、县环境保护部门负责征收排污费。尚未设置环境保护机构和配备环境专职干部的县,排污费暂由地区环境保护部门负责征收。跨市、县的排污单位,由其行政管辖的市、县环境保护部门负责征收排污费。
二、排污费征收标准:
(1)废水、废气收费标准,除位于城市中心、居民稠密区、饮用水源区、风景游览区、水产养殖场的排污单位,按《收费办法》标准的上限收费外,全省统一按《收费办法》标准的下限收费。废渣的收费标准统一按《收费办法》标准执行。
(2)以薪炭材为燃料者,烟尘按林格曼浓度收费加一倍。
三、排污单位申报排放污染物的种类、数量和浓度,由排污单位自行监测或委托其他单位代测,监测费用由排污单位负责支付。环境保护部门核定排放污染物的费用,由环保部门负责。监测方法由省环保局统一规定。
间歇生产的企、事业单位,按实际生产天数的实际排污量(包括检修排放的污染物)计收排污费。
四、下列情况之一者:一九八一年一月一日以后新建、扩建、改建的工程项目和挖潜、革新、改造的工程项目排放污染物超过标准的;有污染处理设施而不运行或擅自拆除,排放污染物又超过标准的;用稀释、渗漏、漫流等方式排放污染物的;申报排污情况弄虚作假或隐瞒不报者,接
加一至五倍收费。加倍收费,应报上一级环境保护部门批准。
五、排污单位接到当地环保部门的缴费通知后,应在二十天内向指定的开户银行缴纳排污费。逾期不交者,自第二十一天起,每天增加滞纳金千分之一。排污单位如对缴费额有异议,应在十五天内,向人民法院起诉;期满不起诉又不履行的,环保部门可向人民法院起诉,请求裁判执行

六、排污费按隶属关系分级管理。中央部属和省属排污单位的排污费百分之九十缴入省级财政,百分之十留在负责征收排污费单位的同级财政;地(市)属排污单位的排污费百分之九十缴入地(市)财政,百分之十留在负责征收排污费单位的同级财政;其余单位(包括军队排污单位)
的排污费全部缴入经收排污费单位的同级财政。

各级环保部门应将所征收的排污费和可用于治理环境污染的环境保护补助金额,每半年分别通知同级有关主管部门和财政部门,并上报上级环保部门和财政部门。
征收的排污费纳入各级财政预算。作为环境保护补助资金,按专项资金管理,一般不调整各级财政包干基数和企业计提企业基金、利润留成的利润额。
七、环境保护补助资金主要用于治理污染源。在安排使用环境补助资金时,应优先考虑安排已缴纳排污费的单位,这种补助一般不得高于原排污单位所缴纳排污费的百分之八十。环境保护补助资金的使用必须先由治理污染源的企、事业单位向各自的主管部门提出;各级主管部门根据所
属企、事业单位申报的污染治理方案、技术措施、更改和自筹资金等情况及可使用资金的数额,提出具体安排意见,报经同级环保部门和财政部门审查核定后,由建设银行拨款监督使用。治理项目由各级主管部门报同级计划部门,分别列入计划,所需“三材”亦同级计划部门予以统一安排



属于本通知第四点所列情况的单位不予补助。
环境保护补助资金的其余部分,主要用于补助当地环境污染的综合性治理,也可适当用于环境保护部门监测仪器设备的购置等,但不得用于环境保护部门自身的行政经费以及盖办公楼、宿舍等非业务性开支。这部分资金的使用,由环境保护部门会同同级财政部门商定:地、市、县应报
上一级环境保护部门备案,由建设银行监督使用。
环境保护补助资金必须专款专用,不得超支、挪用,否则按违反财政纪律从严论处。
八、一九八三年一月一日,一律按国务院《收费办法》和本通知执行。原颁布的《福建省对超标准排放污染物实行收费的暂行规定》同时停止执行。



1982年11月27日

对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)

国家外管局


对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)

一九八三年七月十九日国务院批准

一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定,特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业,是指在中国境内注册登记,独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织;外资企业,是指在中国境内注册登记,独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织;中外合资经营企业,是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人,在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付,必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业,应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户,由开户银行监督收付。在申请开户时,应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业,其独自承担的勘探资金和合作开发、合作生产的资金,准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外,侨资企业、外资企业、中外合资经营企业,如需在外国或者港澳地区开立外汇存款帐户,必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者,须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者,一切外汇收入都必须存入其外汇存款帐户,其正常业务的外汇支出,可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业,为执行合同规定的石油作业,可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入,应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表,并附详细文字说明。
1.每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表;随附在中华人民共和国登记注册的会计师的查帐报告。
2.每年十二月一日以前报送下年度外汇收支预算表(遇有修改,应随时补报)。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换;企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇,除经国家外汇管理局或其分局批准者外,应调回存入开户银行帐户,并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业(包括侨资企业、外资企业、中外合资经营企业)或者个人之间的结算,除下列情况外,都应当使用人民币。
1.生产的产品如系中国需要进口的商品,售给中国经营外贸业务的单位或者其他企业,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
2.因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品,经中国外贸主管机关批准,供需双方商定,可参照国际市场价格,以外币计价、结算。
3.同中国建筑单位签订建筑合同,经国家外汇管理局或其分局批准,可以外币计价、结算。
4.根据国务院规定,或者经国家外汇管理局或其分局批准,可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者,均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益,可以向开户银行申请,汇出境外,从其外汇存款帐户中支付。申请时,应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者,如要将外汇资本转移到中国境外,须向国家外汇管理局或其分局申请,从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业,按照中外双方合同规定用产品回收资本和分配利润的,华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出,但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售,应当按照本细则第十二条的规定办理;其销售所得的外汇,在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益,依法纳税后可以汇出,汇出金额超过百分之五十的比例时,可以向国家外汇管理局或其分局申请,汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业,经批准在外国或港澳地区设立的分支机构或办事机构,其所需外汇经费,经国家外汇管理局或其分局批准,可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金,但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业,应当在中国财政、税务和外汇管理机关的共同监督下,按期清理。华侨投资者或外国投资者,应对其在中国境内的未了税务债务事项负责。清理结束后,华侨投资者或外国投资者所有的或所分得的资金,如要求汇出境外,可以向国家外汇管理局或其分局申请,从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构,其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准,由国家外汇管理局发布施行。(附英文)

RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES

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)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.


教育部关于公布备案的14所高等职业学校名单的通知

教育部


教育部关于公布备案的14所高等职业学校名单的通知



教发函〔2004〕76号


  根据《国务院办公厅关于国务院授权省、自治区、直辖市人民政府审批设立高等职业学校有关问题的通知》(国办发〔2000〕3号)和《教育部办公厅关于各省、自治区、直辖市自行审批设立高等职业学校备案问题的通知》(教发厅〔2001〕6号)的有关规定,现同意将有关省、自治区、直辖市人民政府自行审批设立的14所高等职业学校予以备案(名单见附件)。

教育部同意备案的高等职业学校名单(计14所)

序号
学校名称
建校基础名称
主管部门
备注

1
北京培黎职业学院
北京培黎职业大学(资源)
北京市教委
民办

2
黑龙江旅游职业技术学院
黑龙江省旅游学校

黑龙江省二轻职工大学
黑龙江省


3
黑龙江三江美术职业学院
佳木斯三江美术专修学院(资源)
黑龙江省教育厅
民办

4
黑龙江生态工程职业学院
黑龙江省森林工业管理干部学院
黑龙江省


5
黑龙江煤炭职业技术学院
双鸭山矿务局职工工学院

双鸭山矿务局师范学校

双鸭山矿务局职工中等专业学校
黑龙江省


6
福建警官职业学院
福建警官学校
福建省


7
重庆城市职业学院
重庆市职工大学

重庆市工会干部学校
重庆市


8
重庆水利电力职业技术学院
重庆水利电力学校
重庆市


9
陕西邮电职业技术学院
陕西邮电学校
陕西省


10
西安海棠职业学院
西安海棠专修学院(资源)
陕西省教育厅
民办

11
西安汽车科技职业学院
西安汽车科技专修学院(资源)
陕西省教育厅
民办

12
西安东方亚太职业技术学院
西安东方亚太培训学院(资源)
陕西省教育厅
民办

13
新疆天山职业技术学院
新疆天山高等教育专修学校

(资源)
新疆自治区政府
民办

14
新疆现代职业技术学院
新建
新疆自治区政府
民办