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国家税务总局关于国家税务局与地方税务局联合办理税务登记有关问题的通知(废止)

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国家税务总局关于国家税务局与地方税务局联合办理税务登记有关问题的通知(废止)

国家税务总局


国家税务总局关于国家税务局与地方税务局联合办理税务登记有关问题的通知

国税发[2004]第057号
2004年4月19日


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
  为了进一步加强税收征管,提高工作效率,优化纳税服务,降低办税成本,促进信息共享,贯彻实施税收征管法律、法规和《税务登记管理办法》,现将国税局、地税局联合办理税务登记的有关问题通知如下:
  一、各级税务机关要充分认识联合办理税务登记的意义,统一思想认识,积极创造条件;两家税务局之间应密切配合,协商研究,实现税务登记的联合办证,稳步推进这项工作。
  二、联合办理税务登记的内容
  联合办理税务登记是指纳税人只向一家税务机关申报办理税务登记,由受理税务机关核发一份代表国税局和地税局共同进行税务登记管理的税务登记证件。
  联合办理税务登记的工作范围包括两家税务机关共同管辖的纳税人新办税务登记、变更税务登记、注销税务登记、税务登记违章处理以及其他税务登记管理工作。
  三、工作规程
  (一)设立登记:纳税人填报税务登记表并提交附报资料齐全的,受理税务机关审核后,对符合规定的,赋予纳税人识别号、打印、发放加盖双方税务机关印章的税务登记证件。受理发证税务机关于当天或不迟于第二天将纳税人税务登记表及附报资料一份传递到另一家税务机关,及时将这户纳税人纳入管理。
  (二)变更登记:纳税人税务登记内容发生变更的,应当向发证税务机关申报办理变更登记,经审核后由发证税务机关办理变更登记手续,并将信息传递到另一家税务机关。
  (三)注销登记:办理注销税务登记时,纳税人向发证税务机关申报办理,由发证税务机关将信息传递到另一家税务机关,两家共同办理。
  (四)违章处理:纳税人有违反税务登记管理行为的,由发现的税务机关进行处理,并通知另一家税务机关,另一家税务机关不再进行处罚。
  四、制度建设
  国税局、地税局应加强联合办理税务登记制度建设,按照税收征管法律、法规和《税务登记管理办法》的规定和要求,共同执行统一的纳税人适用的税务登记种类、税务登记类型、税务登记表、附报资料、纳税人识别号赋码原则以及违反税务登记管理行为的处理办法等,共同执行经核准的统一的税务登记证工本费收费标准。
  国税局、地税局应加强信息化建设,不断改进信息传递方式;联合办证及变更和注销登记时,受理税务机关要加强内部管理,严格岗位责任制的落实,税务人员要加强责任心,及时、完整传递资料信息,以进一步提高工作效率,更好地为纳税人服务。
  各省、自治区、直辖市和计划单列市国家税务局、地方税务局可以根据本通知的规定共同制定具体的实施办法。



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CONSUMER COUNCIL ORDINANCE ——附加英文版

Hong Kong


 CONSUMER COUNCIL ORDINANCE
 (CHAPTER 216)
 CONTENTS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  II    INCORPORATION AND POWERS
  ncorporation of Consumer Council
  unctions of Council
  owers of Council
  embership of Council
  eetings of Council
  ommittees
  isclosure of member's interest
  Appointment of staff and advisers
  Documents of Council
  III    FINANCIAL
  Resources of Council
  Borrowing powers
  Investment of funds
  Estimates
  Accounts, audit and annual report
  IV    GENERAL
  Council not servant or agent of Crown
  Governor may give directions
  Protection of members of Council and committees
  Prohibition of exploitation of the Council's name for
advertisement
  oses
  Transitional provisions
  dule
 Whole document
  
  ncorporate the Consumer Council, to define its functions and 
powers,
  egative personal liability of members and employees for the 
Council's
  ts committees' acts or omissions, and for connected purposes.
  July 1977] L. N. 167 of 1977
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Consumer Council Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  ncil" means the Consumer Council incorporated by section 3 (1);
  ancial year" means each period of 12 months ending with 31 March;
  ber" means a member of the Council.
 PART II INCORPORATION AND POWERS
  
  ncorporation of Consumer Council
  The Consumer Council existing at the commencement of this
Ordinance is
  by created a body corporate consisting of the persons who from
time to
  hold office as members of the Council.
  The Council shall have perpetual succession and a common 
seal and
  l be capable of suing and being sued and of doing and suffering 
all
  other acts and things as bodies corporate may lawfully do and
suffer.
  The Council shall continue to be known in the Chinese language
as.
  unctions of Council
  The functions of the Council are to protect and promote the 
interests
  onsumers of goods and services and purchasers, mortgagors and 
lessees
  mmovable property by--
  collecting, receiving and disseminating
  rmation concerning goods, services and immovable property;
  receiving and examining complaints by and giving advice to 
consumers
  oods and services and purchasers, mortgagors and lessees of 
immovable
  erty;
  taking such action as it thinks justified by information 
in its
  ession, including tendering advice to the Government or to any 
public
  cer;
  encouraging business and professional associations to
  blish codes of practice to regulate the activities of their
members;
  undertaking such other functions as the Council may adopt 
with the
  r approval of the Governor in Council.
  The Governor may be notice in writing to the Council 
declare any
  s, services or immovable property or class of goods, 
services or
  vable property to be outside the scope of the Council's 
functions
  r subsection (1).
  In subsection (1) and in section 5 (2) (c) "goods and services" 
does
  include goods and services which are--
  supplied by--
  the Government, the Urban Council or the Regional Council; or
(Amended
  f 1985 s. 60)
  a body mentioned in the Schedule; or
  made the subject of a declaration under subsection (2).
  The Governor in Council may, by order published in the Gazette, 
amend
  Schedule. (Amended 5 of 1992 s. 2)
  owers of Council
  The Council may do such things as are reasonably necessary to 
enable
  o carry out its functions.
  Without restricting the generality of subsection (1), the Council 
may
  arrying out its functions--
  acquire, hold and dispose of all kinds of property 
movable and
  vable and in any manner which it thinks fit;
  enter into any contract;
  undertake the testing and examination of goods and 
services and
  ection of immovable property; (Amended 5 of 1992s. 3)
  produce or distribute, by way of sale or otherwise, any 
publication
  h is of interest to consumers;
  do any thing which it may do under this ordinance in 
association or
  peration with any other person or sponsor any other person to do 
that
  g;
  charge for the use of any facility or service provided by the
Council;
  with the prior approval of the Governor, become a member 
of or
  liate to any international body concerned with consumer matters.
  
  embership of Council
  The Council shall consist of the following members--
  a Chairman who shall be appointed by the Governor for a 
term not
  eding 2 years;
  a Vice-Chairman who shall be appointed by the Governor for a term 
not
  eding 2 years; and (Replaced 28 of 1985 s. 2)
  not more than 20 other persons each of whom shall be appointed
by the
  rnor for a term not exceeding 2 years. (Replaced 28 of 1989 s.
2)
  The Chairman, Vice-Chairman and any other member 
appointed under
  ection (1) (c) may be reappointed upon expiry of their 
respective
  s of office. (Amended 28 of 1985 s. 2)
  The Chairman, Vice-Chairman and any other member 
appointed under
  ection (1) (c) may at any time-- (Amended 28 of 1985 s. 2)
  resign his office by notice to the Governor; or
  be removed therefrom by the Governor for permanent incapacity or
other
  icient cause, and upon such resignation or removal the term for 
which
  as appointed shall be deemed to have expired.
  Where the Chairman, Vice-Chairman or any other member appointed 
under
  ection (1) (c) is precluded by temporary incapacity or other 
cause
  exercising his functions as such for any period the 
Governor may
  int another person to act in place of the Chairman Vice-
Chairman or
  r member during such period with all such rights, powers, 
duties or
  ilities as if he had been appointed under subsection (1). (Amended 
28
  985s. 2)
  (Replaced 28 of 1985s. 2)
  Where any question arises under subsection (3) or (4) as to 
whether
  incapacity or cause exists or whether any incapacity is 
temporary or
  anent or any cause sufficient, the decision of the Governor 
thereon
  l be final.
  eetings of Council
  Meetings of the Council shall be held at such times and places
as the
  cil, the Chairman or in his absence, the Vice-Chairman may from 
time
  ime appoint.
  The following procedural provisions shall apply to
  y meeting of the Council and subject thereto the Council may 
regulate
  own procedure--
  at meetings of the Council 11 members shall form a quorum; 
(Replaced
  f 1989 s. 3. Amended 5 of 1992 s. 4)
  the Chairman or in his absence, the Vice-Chairman shall preside
or, if
  are absent or disqualified under section 9 (c), the members 
present
  l appoint one of their number to preside;
  every question shall be determined by a majority of votes 
of the
  ers present and voting thereon;
  in the event of an equality of votes the member presiding shall
have a
  ing vote in addition to his ordinary vote.
  nded 28 of 1985 s. 3)
  
  ommittees
  The Council may appoint committees and may delegate to 
them the
  cise and performance of any of its powers and functions except 
this
  r of delegation.
  Persons who are not members of the Council are
  ible for appointment to committees.
  Subject to the terms of any delegation by the 
Council, every
  ittee--
  may exercise and perform the delegated powers and functions
  the same effect as if it were the Council itself;
  shall be presumed to be acting in accordance with the terms of 
the
  gation in the absence of proof to the contrary;
  may regulate its own procedure.
  isclosure of member's interest
  member of the Council, or of any committee of the Council, 
has a
  ct or indirect commercial interest in any matter under discussion
at a
  ing of the Council or of the committee, being an interest greater
than
  which he has as a member of the general public, the 
following
  isions shall apply--
  he shall disclose the nature of his interest at the meeting;
  the disclosure shall be recorded in the minutes;
  where the disclosure is made by the member presiding, he shall 
vacate
  chair during the discussion;
  the member (including one who has vacated the chair under
paragraph
  shall, if so required by the member presiding, withdraw 
from the
  ing during the discussion and shall not in any case, 
except as
  rwise determined by the member presiding, vote on any 
resolution
  erning the matter or be counted for the purpose of establishing 
the
  tence of a quorum.
  Appointment of staff and advisers
  Subject to subsection (4), the Council shall appoint a person to 
hold
  office of Chief Executive. (Amended 28 of 1985 s. 4)
  The Council may appoint such other employees as it thinks 
fit and
  ect to subsection (4), determine all matters relating 
to their
  neratior and terms and conditions of appointment or employment.
  The Council may engage the services of technical and 
professional
  sers in such manner and on such terms and conditions as it thinks
fit.
  The Council shall obtain the prior approval of the Governor to--
  any appointment proposed to be made under subsection (1) and the
terms
  conditions thereof;
  the suspension or dismissal of the Chief Executive;
  the salary or salary scale (including allowances and other 
pecuniary
  fits) and conditions of employment applicable to the Chief 
Executive
  every other employee or class employee, and any variation
thereof.
  nded 28 of 1985 s. 4)
  No person shall be employed by the Council otherwise than on the
salar
  alary scale or on the conditions of employment applicable to that
pers
  oved by the Governor under subsection (4).
  
  Documents of Council
  The Council may make and execute all such documents as may 
expedient
  or conducive to the exercise and performance of its power 
functions
  duties.
  The fixing of the seal of the Council to any document
  l--
  be authorized by resolution of the Council; and
  be authenticated by the signatures of any 2 members 
authorize by
  lution of the Council, either generally or specially, to ao for 
that
  ose.
  Any document purporting to be duly executed under the seal 
of the
  cil shall, unless the contrary is proved, be considered to be 
duly
  uted.
  Any contract or instrument which if entered into or executed 
by a
  on not being a body corporate would not be required to be in the 
form
  deed may be entered into or executed on behalf of the Council by 
any
  on generally or specially authorized by the Council for that 
purpose.
 PART III FINANCIAL
  
  Resources of Council
  The Governor may, out of money appropriated for the purpose 
by the
  slative Council, authorize payment to the Consumer Council 
of such
  nts as he thinks fit.
  The resources of the Council shall consist
  
  all money received by the Council pursuant to subsection (1);
  money paid to the Council by way of donations, fees, 
subscriptions,
  and interest;
  all other money and property, including accumulations of 
income,
  ived by the Council for its purposes.
  Borrowing powers
  Council may, with the approval of the Financial Secretary, 
borrow or
  rwise raise money and charge all or any part of its 
property as
  rity therefor.
  Investment of funds
  money of the Council that is not immediately required 
shall be
  sted--
  on fixed deposit in any bank or savings bank approved by the
  ncial Secretary, either generally or in any particular case, for 
the
  ose; or
  in such other forms of investment as the Financial 
Secretary may
  ove.
  Estimates
  Council shall in each financial year adopt estimates of 
income and
  nditure for the ensuing financial year and, before a date 
to be
  inted by the Financial Secretary, send them to the Governor for 
his
  oval together with a programme of its proposed activities 
for the
  ing financial year.
  
  Accounts, audit and annual report
  The Council shall keep proper accounts and proper records in 
relation
  eto and shall within 3 months after the expiry of a financial year,
or
  further period as the Financial Secretary may allow, 
prepare a
  ement of the accounts of the Council, which statement shall
include an
  me and expenditure account and a balance sheet.
  The Council
  l, subject to subsection (3), appoint an auditor, who 
shall be
  tled to have access at any time to all books of account, vouchers 
and
  r financial records of the Council and to require such information
and
  anations relating thereto as he thinks fit.
  The Council shall obtain the prior approval of the Financial
Secretary
  ny appointment proposed to be made under subsection (2).
  The auditor shall, as soon as is practicable, audit the 
accounts
  ired by subsection (1) and shall submit a report thereon 
to the
  cil.
  The Council shall within 3 months after the receipt by it 
of the
  tor's report in respect of its accounts for a financial 
year, or
  in such further period as the Financial Secretary may allow,
furnish--
  a report on the affairs of the Council for that year;
  a copy of its accounts therefor; and
  the auditor's report on the accounts, to the Governor who shall 
cause
  same to be tabled in the Legislative Council.
 PART IV GENERAL
  
  Council not servant or agent of Crown
  Council is not a servant or agent of the Crown and does not enjoy 
any
  us, immunity or privilege of the Crown.
  Governor may give directions
  The Governor may, if he considers that the public 
interest so
  ires, give to the Council such directions as he thinks 
fit with
  ect to the exercise and performance by the Council of its 
powers,
  tions and duties under this Ordinance, either generally or 
in any
  icular case.
  The Council shall comply with any direction given to 
it under
  ection (1).
  Protection of members of Council and committees
  No member or employee of the Council or of any committee 
of the
  cil shall be personally liable for any act done or default made--
  by the Council; or
  by any committee of the Council, acting in good faith in the course
of
  operations of the Council or of the committee.
  The protection hereby conferred on members and employees 
of the
  cil or of a committee in respect of any act or default shall not 
in
  way affect any liability of the Council for that act or default.
  
  Prohibition of exploitation of the Council's name for 
advertisement
  oses
  No person shall, with a view to promoting or disparaging any
  s, services or immovable property or promoting the image 
of any
  on, publish or cause to be published any advertisement which 
either
  essly or by implication makes reference to--
  the Council;
  any committee, member, agent or employee of the Council;
  the Council's publication or finding of tests or surveys
conducted by
  n behalf of the Council; or
  any other information published by the Council, without 
written
  ent of the Council.
  Any person who contravenes subsection (1) commits an offence 
and is
  le to a fine of $ 100,000.
  For the purpose of subsection (1) "advertisement" may be 
constituted
  ny words, whether written or spoken, or any picture, drawing, 
visual
  e, figure or article--
  appearing in any publication; or
  brought to the notice of the public or any section of the public 
in
  other way. (Replaced 5 of 1992 s. 5)
  Transitional provisions
  All property of whatever kind and whether movable or immovable 
vested
  r belonging to the Consumer Council existing at the 
commencement of
  Ordinance shall as from that date vest in or belong to that 
Council
  ts corporate capacity without any further assurance.
  All obligations and liabilities of the said Consumer Council 
are as
  the commencement of this Ordinance the obligations and
liabilities of
  Council in its corporate capacity.
  Where anything has been commenced by or under the authority 
of the
  Consumer Council before the commencement of this Ordinance such
thing
  be carried on any completed by the Council in its corporate
capacity.
  Every person who immediately before the commencement of this
Ordinance
  s an appointment as Chairman, Executive Director or a member of 
the
  Consumer Council is, as from such commencement but subject to 
the
  s of his appointment, the Chairman, Executive Director, or a
member of
  Council, as the case may be, for the purposes of this Ordinance.
  Notwithstanding the definition of "financial year" in section 
2 the
  od between the commencement of this Ordinance and 31 March 1978 
shall
  eemed to be a financial year.
  No stamp duty shall be payable in respect of any transfer of 
property
  r this section.
 SCHEDULE
  
  Television Limited
  a Light and Power Company, Limited
  a Motor Bus Company, Limited
  Cross-Harbour Tunnel Company, Limited
  Marketing Organization
  Kong Air Cargo Terminals Limited
  Hong Kong and Yaumati Ferry Company Limited

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律师提示:每年高考落幕时 慎选出国留学路

张生贵


  高考落幕时也正是学子们选择出国留学的大好时机,一些中介公司也会把目光盯在想自费出国的学子身上,由于学生和家长对出国留学的办理程序和法律了解不够,急于成行,或经受不往中介公司的诱说而匆忙签约,往往不看合同条款,一旦发生纠纷,感到吃亏上当时为时已晚。为防范自费出国留学中的风险,律师根据承办过个案提示学生家长,在签约自费出国留学时须注意以下几点:

一、通过中介机构办理留学时,应查验其是否具有教育部颁发的《自费出国留学中介机构资格认定书》及工商管理部门颁发的允许其开展自费“出国留学中介”业务的“营业执照”。根据《行政许可法》第二条、第十二条(三)条规定,出国留学、出国定居、境外就业、劳务合作、自费出国旅游等事务涉及到共公服务且直接关系到公众利益,据此,1999年6月份公安部、教育部、工商局联合发布了《自费出国留学中介服务管理办法》及《实施细则 》,《办法》第十四条明确规定,未经资格认定和企业注册的机构不得以任何方式从事自费出国留学中介服务活动。自费出国留学中介服务资格认定书有效期为五年;《办法》第七条规定中介服务构机的业务应当在本地区进行,开展跨省、自治区、直辖市的业务活动需经教育部商公安部批准。中介服务机构从事出国留学活动,应同国外教育机构建立稳定的合作与交流关系,并将合作协议递交教育部备案。《自费出国留学中介服务管理规定实施细则》规定,中介服务机构应当具备一定数量的备用金,将备用金存入教育部和公安部指定的银行监管,备用金为五十至一百万元(北京市办法规定明确备用金为一百万元)。

  据此可见,拟自费出国留学的人员,拟通过中介提供服务,应向中介机构索要或查看四样证书或材料:经教育部核发的自费出国留学中介服务机构资格认定书(可到教育部教育涉外监管信息网http://www.jsj.edu.cn上查询真伪)、工商部门核发的营业执照(注明从事出国留学中介服务范围)、经教育部门备案与国外教育机构合作的合同、备用金存入指定银行的证明或备用金委托监管协议。实践中有不少中介机构挂靠在其他有资质的机构名下从事出国留学中介服务,根据实施细则规定,不得以承包或转包等形式委托其他机构或个人开展中介业务,如果遇到挂靠从事中介服务的情况,你可要多加小心。
二、应当通过正规渠道了解拟留学院校的资质情况,提前从网上或到相关部门咨询查看驻外领事馆对该院校的认证文件,了解中介服务机构是否与该院校签署是否签有合作意向书或协议。根据自己参加的托福和雅思、SAT、GRE、GMA考试情况选择相应的专业院校。如果是中介机构代为推荐选校,需要查清院校所在国的排名情况。

三、签署出国留学服务合同时,除了要将涉及双方利益的核心内容写入合同外,还应注意合同中署名的留学中介机构名称是否与其“资格认定书”上的名称相符。不要轻信宣传广告。根据1999年国家工商行政管理局关于加强自费出国留学中介服务广告管理的规定,中介机构发布的广告必须经工商行政管理机关备案,未经备案的广告宣传不可轻信。

四、订立自费出国留学中介服务委托合同,应当由中介机构提供教育部门审定的制式文本,内容条款全面,如果是中介自制的合同或未经备案的合同文本,签约之前当事人应当仔细阅读本合同内容。合同文本中涉及到的选择、填写内容以手写项为优先。本合同文本中选择内容、空格部位填写及其他删除或添加的内容,双方应当协商确定。

五、缴付有关费用时应索要有效发票或盖有企业财务专用章的收据,以避免不必要的损失。

六、委托中介选院校的,一般要提交申请表、个人陈述和简历、论文或作品集,TOEFL、GRE成绩复印单,财力证明等,收到中介转递的校方回信和录取通知,应到相关网络查验真伪。不管是初高中学生还是本科毕业生申请出国留学,收到学校正式的录取通知书后,即可开始办理护照和申请签证。护照需由本人携带个人身份证和户口簿到申请者户口所在地的出入境管理局填写表格办理,通常办证周期为15天。签证则需将签证申请材料递交到对方国家在中国的大使馆或者总领事馆申请留学签证。申请人应当根据相关国家大使馆所要求的材料清单(如家庭财产、身份证明等)把所需材料递交至领事馆。目前英国、澳大利亚、韩国等国家的留学签证申请均不需要面签,美国则需要由签证官亲自面签。若申请条件合格,快则半个月,慢则三个月可收到签证。获得签证后应携带盖有签证的护照、个人身份证、两张两寸彩色照片和体检费到当地出入境检验检疫局下属的国际旅行卫生保健中心办理“国际旅行健康证明书”和“国际预防接种证书”。所有手续办理完毕的学生即可开始订机票,然后联系学校进行最后的入学确认,由学校负责安排接机、住宿等一系列入学手续。

  留学服务直接关系着留学人员的前程和学业,国家为此设置了较高的前置审批条件,这即是对行业的保护,保证中介机构很好地提供服务,更重要的是对留学人员及家长的保护,保证他们能得到合法资格的中介机构提供的服务。可现实中某些中介机构在利益促使下,非法开展出国留学中介服务,损害了留学人员的合法权益,破坏了市场秩序,为规范中介机构的服务,北京市留学机构共同发布了诚信服务公约,教育部涉外教育监管司在其网站上适时发布预警信息,公布国外学校名单、推出示范合同文本,请广大留学人员可以参照或查询中介机构的情况,以免耽误前程。

北京市天依律师事务所 张生贵整理