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国家税务总局关于个人所得税若干业务问题的批复

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国家税务总局关于个人所得税若干业务问题的批复

国家税务总局


国家税务总局关于个人所得税若干业务问题的批复

2002年2月9日
国税函[2002]146号


一、关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入计算缴纳个人所得税的问题
  个人认购股票等有价证券时,从雇主取得的折扣或补贴收入,应按照《国家税务总局关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入有关征收个人所得税问题的通知》(国税发19989号)的规定进行处理。
二、关于财产租赁所得计算缴纳个人所得税时税前扣除有关税、费的次序问题
  个人出租财产取得的财产租赁收入,在计算缴纳个人所得税时,应依次扣除以下费用:
(一)财产租赁过程中缴纳的税费;(二)由纳税人负担的该出租财产实际开支的修缮费用;(三)税法规定的费用扣除标准。
三、关于报刊、杂志、出版等单位的职员在本单位的刊物上发表作品、出版图书取得所得征税的问题
  (一)任职、受雇于报刊、杂志等单位的记者、编辑等专业人员,因在本单位的报刊、杂志上发表作品取得的所得,属于因任职、受雇而取得的所得,应与其当月工资收入合并,按“工资、薪金所得”项目征收个人所得税。
  除上述专业人员以外,其他人员在本单位的报刊、杂志上发表作品取得的所得,应按“稿酬所得”项目征收个人所得税。
  (二)出版社的专业作者撰写、编写或翻译的作品,由本社以图书形式出版而取得的稿费收入,应按“稿酬所得”项目计算缴纳个人所得税。
四、关于在校学生参与勤工俭学活动取得的收入征收个人所得税的问题
  在校学生因参与勤工俭学活动(包括参与学校组织的勤工俭学活动)而取得属于个人所得税法规定的应税项目的所得,应依法缴纳个人所得税。
                                         2002年2月9日


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Decree of the State Council of the People's Republic of China

The People's Republic of China


Decree of the State Council of the People's Republic of China

No. 431

Regulations on Letters and Visits, adopted at the 76th Executive Meeting of the State Council on January 5, 2005, are hereby promulgated and shall be effective as of May 1, 2005.

Premier Wen Jiabao

January 10, 2005

Regulations on Letters and Visits

(Adopted at the 76th Executive Meeting of the State Council on January 5, 2005, promulgated by Decree No. 431 of the State Council of the People's Republic of China on January 10, and effective as of May 1, 2005)

Chapter I General Provisions

Article 1 These Regulations are formulated for the purposes of enhancing relations between the people's governments at all levels and the people, protecting the lawful rights and interests of letter-writers and visitors, and maintaining a good order in letter-writing and visiting.

Article 2 The term "letters and visits" in these Regulations means that citizens, legal persons or other organizations give information, make comments or suggestions or lodge complaints to the people's governments at all levels and the relevant departments of the people's governments at or above the county level through correspondence, E-mails, faxes, phone calls, visits, and so on, which are dealt with by the relevant administrative departments according to law.

A citizen, legal person or any other organization that gives information, makes comments or suggestions or lodges complaints by such means as prescribed in the preceding paragraph is defined as a letter-writer or visitor.

Article 3 The people's governments at all levels and the relevant departments of the people's governments at or above the county level shall effectively handle letters and visits by conscientiously dealing with letters, receiving visitors, heeding people's comments, suggestions and complaints and accepting their supervision, so that the people's interests are best served.

The people's governments at all levels and the relevant departments of the people's governments at or above the county level shall keep free-flowing channels for letter-writers and visitors and provide convenience for the letter-writers or visitors who give information, make comments or suggestions, or lodge complaints by such means as prescribed in these Regulations.

No organization or individual may retaliate against letter-writers or visitors.

Article 4 The work regarding letters and visits shall be done under the leadership of the people's governments at all levels and in adherence to the principles of territorial jurisdiction, responsibilities assumed at different levels, the department in charge being the department responsible and combination of the need to solve problems lawfully, timely and locally with persuasion.

Article 5 The people's governments at all levels and the relevant departments of the people's governments at or above the county level shall make policy decisions in a scientific and democratic manner, perform their duties according to law and prevent contradictions and disputes at source from leading to letters and visits.

Any people's government at or above the county level shall establish a work pattern for letters and visits characterized by unified leadership, coordination among different departments, overall planning and all-round consideration, seeking both temporary and permanent solution, each assuming its own responsibilities and joining efforts with others for the common goal, and it shall resolve contradictions and disputes in a timely manner by holding joint meetings and setting up a mechanism for making investigation and coordination and handling letters and visits and a working system of supervision in this respect.

Responsible persons of the people's governments at all levels and the relevant departments of the people's governments at or above the county level shall read letters for important issues and give written instructions on them, receive visitors for important issues, listen to reports on the work regarding letters and visits, and study and solve overriding problems in such work.

Article 6 Any people's government at or above the county level shall set up a department for letters and visits. The relevant department of the people's government at or above the county level and the people's government of the town or township shall, according to the principles of facilitating work and creating convenience for letter-writers and visitors, respectively assign a unit responsible for the work regarding letters and visits (hereinafter referred to as the unit for letters and visits) or individuals the specific reasonability for work in this field.

The department for letters and visits of the people's government at or above the county level is the administrative department of the people's government at the corresponding level which is responsible for the work regarding letters and visits and performs the following duties:

(1) to accept the letter-or-visit matter presented by a letter-writer or visitor, transmit it to another organ, or assign another organ to handle it;

(2) to handle the letter-or-visit matter handed over by the people's government at a higher level or at the corresponding level;

(3) to coordinate efforts in handling important letter-or-visit matters;

(4) to urge and examine the handling of letter-or-visit matters;

(5) to study and analyze both letters and visits, conduct investigation and study and, in a timely manner, make suggestions on improving policies and work to the people's government at the corresponding level; and

(6) to provide guidance to other relevant departments of the people's government at the corresponding level and the departments or units for letters and visits of the people's governments at lower levels in their work regarding letters and visits.

Article 7 The people's governments at all levels shall establish and improve the responsibility system for letters and visits, and shall, in strict accordance with the provisions of the relevant laws, administrative regulations and these Regulations, investigate the individuals who are responsible for malfeasance or dereliction of duty committed in the work regarding letters and visits and circulate a notice of the matter within an appropriate scope.

The people's governments at all levels shall incorporate the achievements scored in the work regarding letters and visits into the performance assessment of public servants.

Article 8 The relevant administrative organ or unit shall give rewards to the letter-writer or visitor who, by giving information or presenting comments or suggestions in its letter or visit, has made contributions to the national economic and social development, and to the improvement of the work of State organs and the protection of public interests.

The relevant administrative organ shall give rewards to the unit or individual that has scored outstanding achievements in the work regarding letters and visits.

Chapter II Channels for Letters and Visits

Article 9 The people's governments at all levels and the relevant departments of the people's governments at or above the county level shall make known to the public such matters as the correspondence and E-mail addresses, telephone numbers for complaints, time and places for receiving letters and visitors, methods of inquiring about the progress and results of the letter-or-visit matters handled.

The people's governments at all levels and the relevant departments of the people's governments at or above the county level shall, at the places for receiving letters and visitors or at the websites, make known to the public the laws, regulations and rules, the procedures for handling letter-or-visit matters and other matters concerning provision of convenience to letter-writers and visitors.

Article 10 The people's governments at the level of a city divided into districts and those at the county level and their relevant departments and the people's governments of towns or townships shall establish the system of reception day on which the responsible persons of administrative organs read letters and receive visitors, and coordinate efforts in handling letter-or-visit matters. Letter-writers and visitors can report letter-or-visit matters face to face to the responsible persons of the administrative organs at the publicized reception place on the publicized reception day.

Responsible persons of the people's government at or above the county level and of the relevant departments of the said government or the individuals designated by them may go to the places where the letter-writers or visitors live to talk to them face to face and exchange views with them with regard to the overriding problems they have reported.

Article 11 The department for letters and visits of the State shall, by making full use of the existing network resources for governmental affairs information, establish a national information system for letters and visits, in order to provide convenience for letter-writers and visitors to present letter-or-visit matters and inquire about the handling of the letters and visits locally.

The local people's government at or above the county level shall, by making full use of the existing network resources for governmental affairs information, establish or designate the information system for letters and visits within its administrative areas and connect its information system for letters and visits with those of the people's governments at higher levels, their relevant departments and the people's governments at lower levels.

Article 12 The department for letters and visits or any other relevant departments of the people's government at or above the county level shall, in a timely manner, input the complaint lodged by a letter-writer or visitor into the information system for letters and visits. The letter-writer or visitor may, on the strength of the complaint acceptance certificate issued by the administrative organ, go to the department for letters and visits or the reception place of the relevant department of the local people's government to inquire about the handling of the complaint. The specific measures and procedures therefor shall respectively be formulated by the people's government of a province, autonomous region or municipality directly under the Central Government.

Article 13 In light of the actual needs in the work regarding letters and visits, the people's governments at the level of a city divided into districts and those at the county level may establish a working mechanism in which the government plays the leading role and all sectors of society take part and which facilitates rapid settlement of disputes.

The departments and units for letters and visits shall organize the relevant public organizations, legal aid agencies, professionals, volunteers and others to joint efforts in handling complaints lodged by letter-writers and visitors in a lawful, timely and reasonable way through advice, education, consultation, mediation, hearing, or by other means.

Chapter III Presenting Letter-or-visit Matters

Article 14 Where a letter-writer or visitor gives information or makes comments or suggestions on the performance of duties by the following organizations or individuals, or is not satisfied with the performance of duties by the following organizations or individuals, it may present letter-or-visit matters to the relevant administrative organs:

(1) administrative organs or their staff members;

(2) organizations that are authorized by laws or regulations to perform the functions of administration of public affairs, or their staff members;

(3) enterprises or institutions providing public service, or their staff members;

(4) individuals in public organizations or other enterprises or institutions who are appointed or dispatched by administrative organs of the State; and

(5) villagers' committees, residents' committees or their members.

With regard to the complaints that shall be handled according to law through litigation, arbitration, administrative reconsideration or other statutory means, the letter-writer or visitor shall present them to the relevant organs according to the procedures as provided for by the relevant laws and administrative regulations.

Article 15 With regard to a letter-or-visit matter that falls within the scope of the functions and powers of the people's congresses at all levels, the standing committee of the people's congress at or above the county level, the people's court or the people's procuratorate, the letter-writer or visitor shall present it to the people's congress, its standing committee, people's court or people's procuratorate respectively and abide by the provisions of Articles 16, 17, 18, 19 and 20 of these Regulations.

Article 16 Where a letter-writer or visitor intends to present a letter-or-visit matter through visit, it shall present the letter-or-visit matter to the organ at the corresponding level or the next higher level that, according to law, has the power to handle the letter-or-visit matter. If a letter-or-visit matter has been accepted or is in the process of being handled and the letter-writer or visitor, before the expiration of the time limit, presents the same letter-or-visit matter to the organ at the higher level of the organ that has accepted and is handling the letter-or-visit matter, the former shall not accept the letter-or-visit matter.

Article 17 A letter-writer or visitor shall, in general, present a letter-or-visit matter through correspondence, E-mail, fax or any other written form. Where it lodges a complaint, it shall, in addition, state clearly its name (title), address, requests, the facts and reasons.

With regard to the oral presentation of a complaint, the relevant organ shall record the name (title) and address of the letter-writer or visitor, its requests, the facts and reasons.

Article 18 Where a letter-writer or visitor who intends to present a letter-or-visit matter through visit, it shall go to the reception place established or designated by the organ concerned.

Where two or more letter-writers or visitors intend to present the same letter-or-visit matter through visit, they shall choose representatives, and the number of representatives shall not exceed five.

Article 19 A letter-writer or visitor shall be objective in presenting letter-or-visit matters, the letter-or-visit matters presented shall be true to facts, and it shall be responsible for the truthfulness of the contents of the materials it provides. It shall not make up stories, distort facts, frame or bring a false charge against others.

Article 20 Letter-writers and visitors shall, in the course of writing letters or making visits, abide by laws and regulations, shall not harm the interests of the State, society or the collective or infringe upon the lawful rights of other citizens, shall conscientiously maintain public order and the order in handling letters and visits, and shall not commit any of the following acts:

(1) illegally assembling around offices of State organs or public places, encircling and attacking State organs, intercepting official vehicles, or jamming and obstructing traffic;

(2) carrying dangerous articles or tools under control;

(3) humiliating, beating up or threatening functionaries of State organs or illegally restricting other people's freedom of the individual;

(4) staying and making trouble at the reception places for letters and visits, or leaving the individuals who are unable to look after themselves at such places;

(5) inciting, colluding with, coercing or enticing with money or things of value others to write letters or make visits, or manipulating from behind the scenes others into doing so, or taking advantage of letters and visits to accumulate wealth; or

(6) committing other acts that disrupt public order or impair national or public security.

Chapter IV Accepting Letter-or-visit Matters

Article 21 The department for letters and visits of the people's government at or above the county level shall, upon receiving a letter or visit, register the letter-or-visit matter presented and handle it on the merits of each case within 15 days in the following ways:

(1) With regard to a letter-or-visit matter specified in Article 15 of these Regulations, notify the letter-writer or visitor that it presents such matter to the people's congresses or its standing committee, people's court or people's procuratorate respectively; and reject the matter which has been or shall be handled according to law through litigation, arbitration, administrative reconsideration or any other statutory means, while notifying the letter-writer or visitor that it presents the matter to the organ concerned according to the procedures as provided for by the relevant laws or administrative regulations.

(2) With regard to a letter-or-visit matter which shall be handled and decided on by the people's government at the corresponding level or the department thereof according to their statutory functions and duties, transfer such matter to the administrative organ which has the power to handle it; or make timely suggestions and submit such matter to the people's government at the corresponding level for decision in case of any important or urgent matter.

(3) With regard to a letter-or-visit matter which involves an administrative organ at a lower level or its staff members, directly transfer such matter to the administrative organ which has the power to handle it according to the principles of territorial jurisdiction, responsibilities assumed at different levels, and the department in charge being the department responsible, and send a copy of the matter to the department or unit for letters and visits of the people's government at the next lower level.

The department for letters and visits of the people's government at or above the county level shall notify such department or unit of the people's government at the next lower level of the matter transferred regularly, and the department or unit for letters and visits of the people's government at a lower level shall report to such department of the people's government at the next higher level about the handling of the transferred matter regularly.

(4) With regard to any important matter among the letter-or-visit matters transferred and feedback on the results of the handling of which is required, send it directly to the administrative organ which has the power to handle it, and ask the organ to feed back the results within the designated time limit for handling it and submit reports on the results of the handling.

Within 15 days from the date the letter-or-visit matter is transferred or assigned thereto according to the provisions of Items (2) to (4) of the preceding paragraph, the administrative organ concerned shall decide whether to accept the matter and notify the letter-writer or visitor of the decision in writing, and inform the department or unit for letters and visits of its decision as required.

Article 22 With regard to a letter-or-visit matter which is directly presented to the administrative organ other than the departments or unit for letters and visits of the people's governments at different levels by a letter-writer or visitor according to the provisions of these Regulations, the administrative organ concerned shall register such matter. A letter-or-visit matter that conforms to the provisions of the first paragraph of Article 14 of these Regulations and falls within the scope of the statutory functions and powers of the said organ shall be accepted by it; and it shall not shift the responsibility onto other organs, take a perfunctory attitude or delay handling the matter. If a letter-or-visit matter does not fall within the scope of the functions and powers of the said organ, it shall notify the letter-writer or visitor that it presents the matter to the organ which has the power to handle the matter.

Where, upon receiving a letter-or-visit matter, the administrative organ concerned can, on the spot, decide whether to accept it, the said organ shall do so in writing. If such decision can not be made on the spot, the said organ shall, within 15 days from the date of receipt of the matter, notify the letter-writer or visitor in writing, unless the name (title) or address of the letter-writer or visitor is unclear.

Relevant administrative organs shall notify each other of the letter-or-visit matters they have accepted.

Article 23 The administrative organ and its staff members shall not divulge or transmit the materials of accusation or exposure or the relevant information provided by a letter-writer or visitor to the individual or department accused or exposed.

Article 24 Where a letter-or-visit matter involves two or more administrative organs, it shall be handled by them through consultation. If disagreement arises in handling of the matter, their common administrative organ at the next higher level shall decide on which organ handles the matter.

Article 25 Where an administrative organ is split up, merges with another or is dissolved, the letter-or-visit matters on which it shall make a decision shall be handled by the administrative organ which continues to perform its functions and powers. If the functions and duties are unclear, the people's government at the corresponding level or the organ designated by such government shall handle the matter.

Article 26 When a citizen, legal person or any other organization discovers an important or urgent letter-or-visit matter or information which may exert an influence on society, it may report the matter to the relevant administrative organ nearby. After receiving such report, the local people's governments at different levels shall immediately report to the people's government at the next higher level and, if necessary, circulate a notice of such matter among the competent departments. After receiving the report, the relevant department of the local people's government at or above the county level shall immediately report to the people's government at the corresponding level and to the competent department at the next higher level and, if necessary, circulate a notice of such matter among the competent departments. After receiving the report, the relevant department of the State Council shall immediately report to the State Council and, if necessary, circulate a notice among the competent departments.

The administrative organ shall not conceal, give a false report about or delay reporting any important or urgent letter-or-visit matter and information or incite others to do so.

Article 27 With regard to important or urgent letter-or-visit matters and information which may exert an influence on society, the administrative organ concerned shall, within the scope of its functions and duties and according to law, take timely measures to prevent the occurrence and extension of adverse influence.

Chapter V Handling, and Supervising and Urging the Handling of Letter-or-visit Matters

Article 28 In handling the letter-or-visit matters presented by a letter-writer or visitor, the administrative organ and its staff members shall perform their duties whole-heartedly, handle the matters impartially, ascertain the facts, clearly distinguish the responsibilities, publicize the legal system, conduct persuasion and handle the matter properly in a timely manner, and they shall not shift the responsibility onto others, take a perfunctory attitude or delay handling the matters.

Article 29 Where the information given by a letter-writer or visitor or the comments or suggestions made thereby are beneficial to improvement of the work of the administrative organ and to promotion of national economic and social development, the relevant administrative organ shall conscientiously study, evaluate and unhesitatingly accept them.

Article 30 The staff member of an administrative organ who has a direct interest in the letter-or-visit matter presented by a letter-writer or visitor or with the letter-writer or visitor shall recuse himself.

Article 31 In handling the letter-or-visit matter presented by a letter-writer or visitor, the administrative organ which has the power to handle such matter shall heed the facts and reasons stated by the letter-writer or visitor. When necessary, it may ask the letter-writer or visitor, or the organization or individual concerned to give an explanation; and where further verification is needed, it may conduct investigation among other organizations or individuals.

A hearing may be held for important, complicated or difficult letter-or-visit matters, and the hearing shall be open to the public to ascertain the facts and clearly distinguish the responsibilities through inquiry, debate, appraisal or judgment by a collegiate group. The people's government of a province, autonomous region, or municipality directly under the Central Government shall respectively prescribe the scope of hearings, presiding officer, participants, procedures and other things.

Article 32 Through investigation and verification, the administrative organ which has the power to handle the letter-or-visit matter presented by a letter-writer or visitor shall make the following decisions according to the relevant laws, regulations, rules and other provisions and give a written reply to the letter-writer or visitor:

(1) to support the request if it is based on clear facts and conforms to laws, regulations, rules and other provisions;

(2) to make an ample explanation to the letter-writer or visitor if the request is reasonable but lacks legal basis; or

(3) not to support the request if it is not based on facts or does not conform to laws, regulations, rules or other provisions.

Where the administrative organ which has the power to handle the matter decides to support the request according to the provisions of Item (1) of the preceding paragraph, it shall urge the relevant organs or units to execute its decision.

Article 33 The matter presented by a letter-writer or visitor shall be handled within 60 days from the date it is accepted. If the matter is complicated, the time limit for handling it may be extended appropriately upon the approval by the responsible person of the administrative organ concerned, but the period extended shall not exceed 30 days, and the letter-writer or visitor shall be notified of the reasons for such extension. Where laws or administrative regulations provide otherwise, the provisions therein shall prevail.

Article 34 Where a letter-writer or visitor is not satisfied with the decision made by an administrative organ on the handling of the letter-or-visit matter, it may, within 30 days from the date of receipt of the written reply, request the administrative organ at the next higher level of the original administrative organ that has handled the matter to reexamine the matter. The administrative organ which has received the request for reexamination shall, within 30 days from the date of receipt of the request, make a decision after reexamination and give a written reply.

Article 35 Where a letter-writer or visitor is not satisfied with the decision made after reexamination, it may, within 30 days from the date of receipt of the written reply, request for review from the administrative organ at the next higher level of the reexamination organ. The administrative organ which has received the request for review shall, within 30 days from the date of receipt of the request, make a decision after review.

The review organ may, according to the second paragraph of Article 31 of these Regulations, hold a hearing, and the review decision made through hearing may be made known to the public according to law. The time needed for hearing shall not be calculated in the time limit prescribed in the preceding paragraph.

Where the letter-writer or visitor is not satisfied with the review decision and continues to lodge a complaint on the basis of the same facts and reasons, the departments or units for letters and visits of the people's governments at all levels and other administrative organs shall no longer accept the compliant.

Article 36 Where the department for letters and visits of the people's government at or above the county level finds that a relevant administrative organ comes under any of the following circumstances, it shall, without delay, urge such organ to handle the matter concerned and suggest that the said organ make improvement,:

(1) without justifiable reasons, failing to handle the letter-or-visit matter within the prescribed time limit;

(2) failing to give feedback on the results of the handling of the letter-or-visit matter as required;

(3) failing to handle the letter-or-visit matter according to the prescribed procedures;

(4) shifting the responsibility for handling the matter onto other departments, taking a perfunctory attitude, or delaying handling the letter-or-visit matter;

(5) failing to execute the decision on the matter; or

(6) needing urging for other reasons.

Upon receiving the suggestions for improvements, the administrative organ shall, within 30 days, give a feedback in writing on the improvements it has made. If the organ refuses to accept the suggestions, it shall explain the reasons.

Article 37 With regard to any policy problem raised by a letter-writer or visitor, the department for letters and visits of the people's government at or above the county level shall report it to the people's government at the corresponding level in a timely manner and make suggestions as to how to improve the policy and solve the problem.

Article 38 With regard to the staff members of an administrative organ who, in the work regarding letters and visits, cause serious consequences by shifting their responsibilities onto others, taking a perfunctory attitude, delaying handling of matters or practicing fraud, the department for letters and visits of the people's government at or above the county level may make suggestions to the administrative organ concerned to give them administrative sanctions.

Article 39 The department for letters and visits of the people's government at or above the county level shall, regularly, submit analytical reports on letters and visits to the people's government at the corresponding level with regard to the following matters:

(1) statistical data on the letter-or-visit matters accepted, the areas covered by the letter-or-visit matters, and the organs against which a relatively larger number of complaints are lodged;

(2) information about the matters which are transferred for handling or the handling of which is urged, and the suggestions about improvement accepted by different departments; and

(3) the policy suggestions made and accepted.

Chapter VI Legal Liability

Article 40 Where one of the following circumstances leads to the presentation of a letter-or-visit matter, which causes serious consequences, the individual directly in charge and the other individuals directly responsible therefor shall be given an administrative sanction according to the provisions of the relevant laws or administrative regulations; if the act constitutes a crime, they shall be investigated for criminal liability according to law:

(1) The lawful rights and interests of a letter-writer or visitor are infringed upon due to overstepping or abuse of power;

(2) An administrative organ infringes upon the lawful rights and interests of a letter-writer or visitor by doing nothing about what it shall do;

(3) The lawful rights and interests of a letter-writer or visitor is infringed upon due to incorrect application of laws or regulations or violation of statutory procedures; or

(4) The execution of the decision in support of the request of a letter-writer or visitor made by the administrative organ which has the power to handle the matter presented is refused.

Article 41 Where the department for letters and visits of the people's government at or above the county level fails to register the letter-or-visit matter, transfer the matter to another organ or assign another organ to handle the matter as required by regulations, or fails to perform the duties of supervising and urging the handling of the matter as it shall have done, the administrative organ at higher levels shall order it to make corrections; if serious consequences are caused, the individual directly in charge and the other individuals directly responsible therefor shall be given an administrative sanction according to law.

Article 42 Where the administrative organ responsible for accepting letter-or-visit matters, in violation of the provisions of these Regulations, comes under any of the following circumstances in accepting a letter-or-visit matter, the administrative organ at a higher level shall order it to make corrections; if serious consequences are caused, the individual directly in charge and the other individuals directly responsible therefor shall be given an administrative sanction according to law:

(1) failing to register the letter-or-visit matter it has received, as is required by regulations;

(2) refusing to accept the letter-or-visit matter which falls within the scope of its statutory functions and powers; or

(3) failing to inform in writing within the specified time limit the letter-writer or visitor of whether the letter-or-visit matter is accepted.

Article 43 Where the administrative organ which has the power to handle letter-or-visit matters, in violation of the provisions of these Regulations, commits any of the following acts in handling a letter-or-visit matter, the administrative organ at a higher level shall order it to make corrections; if serious consequences are caused, the individual directly in charge and the other individuals directly responsible therefor shall be given an administrative sanction according to law:

(1) shifting the responsibility onto another organ, taking a perfunctory attitude, or delaying handling the letter-or-visit matter, or failing to wind up the handling of the letter-or-visit matter within the statutory time limit; or

(2) failing to support the request which is based on clear facts and conforms to relevant laws, regulations, rules and other provisions.

Article 44 Where the staff member of an administrative organ, in violation of the provisions of these Regulations, divulges or transmits the materials of accusation or exposure and relevant information provided by a letter-writer or visitor to the individual or unit accused or exposed, he shall be given an administrative sanction according to law.

Where the staff member of an administrative organ, in handling a letter-or-visit matter , is rude in his style of work, thus intensifying contradictions and causing serious consequences, he shall be given an administrative sanction according to law.

Article 45 Where an administrative organ and its staff members, in violation of the provisions of Article 26 of these Regulations, conceal, make a false report of or delay reporting the important or urgent letter-or-visit matters or informatinn which may exert an influence on society, or incite another individual to do so, thus causing serious consequences, the individual directly in charge and the other individuals directly responsible therefor shall be given an administrative sanction according to law; if the act constitutes a crime, they shall be investigated for criminal liability according to law.

Article 46 Whoever retaliates against a letter-writer or visitor, thus constituting a crime, shall be investigated for criminal liability according to law; if the act is not serious enough to constitute a crime, he shall be given an administrative or disciplinary sanction according to law.

Article 47 Where a letter-writer or visitor violates the provisions of Article 18 or 20 of these Regulations, the staff member of the State organ concerned shall dissuade, criticize or educate him.

If such dissuasion, criticism or education fails, the public security organ shall warn or admonish the letter-writer or visitor or stop its act. If the letter-writer or visitor violates the laws or administrative regulations on assemblies, processions and demonstrations or if its act constitutes a violation of public security administration, the public security organ shall, according to law, take necessary measures to deal with the case on the spot and impose thereupon an administrative penalty for public security. If the act constitutes a crime, it shall be investigated for criminal liability according to law.

Article 48 Where a letter-writer or visitor makes up a story or distorts facts in an attempt to frame or bring a false charge against another individual, which constitutes a crime, he shall be investigated for criminal liability according to law. If the act is not serious enough to constitute a crime, the public security organ shall impose thereupon an administrative penalty for public security according to law.

Chapter VII Supplementary Provisions

Article 49 Social organizations, enterprises and institutions shall handle letters and visits with reference to these Regulations.

Article 50 The letter-or-visit matters presented by foreigners, stateless individuals or foreign organizations shall be handled with reference to these Regulations.

Article 51 These Regulations shall be effective as of May 1, 2005. The Regulations on Letters and Calls promulgated by the State Council on October 28, 1995 shall be repealed simultaneously.


汕头市机动车车辆路桥通行费收费管理暂行办法

广东省汕头市人民政府


汕府〔2004〕195号
印发《汕头市机动车车辆路桥通行费收费管理暂行办法》的通知




各区县人民政府,市政府各部门、各直属机构:
  《汕头市机动车车辆路桥通行费收费管理暂行办法》业经2004年12月9日市人民政府第十一届31次常务会议审议通过,现印发给你们,请认真贯彻执行。


二○○四年十二月十六日



汕头市机动车车辆路桥通行费收费管理暂行办法

  第一条 为加强本市机动车车辆路桥通行费收费管理工作,进一步改善交通条件,优化投资环境,加快社会经济发展步伐,根据《中华人民共和国公路法》、《收费公路管理条例》和《广东省公路条例》及有关法律、法规,结合本市实际,制定本办法。
  第二条 凡在本市行政区域内的非高速公路及其桥梁的机动车辆的通行费(以下简称通行费)的征收、管理、使用工作,适用本办法。
高速公路及其桥梁的机动车车辆通行费的征收、管理工作,按国家、省有关规定执行。
  第三条 市交通主管部门是本市行政区域内通行费征收管理的行政主管部门,负责组织实施本办法。其下属的市路桥收费管理处(以下简称市路桥处)负责具体的征收管理工作。
  市公安、物价、财政、审计等部门,依照各自职责权限,协同实施本办法。
  第四条 通行费的征收、使用、管理工作,应遵循统一收费、统筹分配,各自还债、各自管养,政府补贴、多方消化,积极筹资、滚动发展的原则。
  第五条 在本市行政区域内运行的机动车,按以下规定收取通行费:
  (一)对在本市注册登记(包括在本市行驶三个月以上,办理异地托管,下同)的机动车收取年票通行费,其经过路桥收费站时不收费;
  (二)对经过路桥收费站的非本市注册登记的机动车,按次收取次票通行费;
  (三)在南澳县登记上牌的摩托车暂不收取年票通行费,其经过路桥收费站时按次收取次票通行费。
  第六条 年票通行费和次票通行费的具体收费标准,应严格按照省物价部门批准核定的标准执行。
  第七条 通行费的征收方式,按以下规定执行:
  (一)年票通行费,由市路桥处委托市公路局和市地方公路管理总站及有关区(县)交通局公路养路费征稽部门代征。具体为:
  1、汽车由市公路局设在各区(县)的征稽所代征;
  2、摩托车(含侧三轮摩托车)由市地方公路管理总站和有关区、县交通局所属的征稽部门代征。
  (二)次票通行费,由市路桥处所属路桥收费站征收。
  第八条 下列机动车辆免征年票通行费:
  (一)悬挂军队、武装警察专用号牌车辆,装有警灯并悬挂红色反光“警”字专用号牌的车辆,装有警灯、医用警报器的医院救护车,殡葬专用车;
  (二)家庭人均收入低于当地城乡居民最低生活保障线,持有所在区(县)以上民政部门颁发的特困家庭优待证的特困户的摩托车;
  (三)不跨行公路的公共汽车;
  (四) 省人民政府批准的其他免费通行的机动车。
  前款第(一)、(四)项规定的机动车车辆同时免征次票通行费。
  第九条 凡属本办法第五条第一款第(一)项规定范围的机动车,应在缴纳公路养路费的同时缴纳年票通行费。
  年票通行费的缴纳时间、程序和报停、退费的办法等,参照征收公路养路费的有关规定执行。
  第十条 征收或代征通行费的单位,应悬挂《广东省行政事业性收费许可证》,并向社会公开收费单位的名称、审批机关、收费标准、收费员相片、证号及投诉电话,接受社会监督。
  征收或代征通行费的单位工作人员,应持物价部门核发的《收费员证》上岗。
  第十一条 征收或代征单位征收通行费后,应向缴费义务人开具由省财政部门统一印制的电脑收费票据;代征单位征收年票通行费的,应同时发给与车牌号码、类别相一致的缴讫标志(正、副本)。
  年票通行费收费票据和缴讫标志一经开出,不予退换。缴讫标志如有遗失,缴费义务人可提出书面申请,持机动车行驶证和缴费收据原件到代征单位办理补发手续。
  次票通行费收费票据遗失不补,其损失由缴费义务人自行承担。
  第十二条 禁止转借、冒用、涂改、使用伪造通行费收费票据和年票通行费缴讫标志,禁止伪造通行费收费票据和年票通行费缴讫标志。
  第十三条 摩托车的年票通行费缴讫标志应当随车携带,其他机动车的年票通行费缴讫标志应粘贴在车头显眼处,以备查验。
  第十四条 市交通征稽执法机构负责对年票通行费缴纳情况进行稽查。
  交通稽查执法人员有权依法在公路建筑控制区、车辆停放场所、车辆所属单位等进行年票通行费缴纳情况的监督检查,驾车人应自觉接受检查。凡依照本办法规定应当缴纳而未缴纳年票通行费的机动车,征稽执法人员应依法中止车辆行驶,并责令缴费义务人依照本办法办理补缴年票通行费手续。
  路桥收费站的稽查人员依照有关法律法规规定,负责次票通行费稽查工作。
  稽查执法人员执行公务时,不得少于2人,并统一佩带行政执法标志,持证上岗。
  第十五条 市公安交通管理部门应协助交通主管部门做好年票通行费缴纳情况的检查工作。在办理机动车年审、新车入户、车辆报废、外地车迁入等手续时,发现缴费义务人未依照本办法规定缴纳年票通行费的,应向缴费义务人进行宣传教育,并要求其依照本办法规定补缴年票通行费后方给予办理有关手续。
  第十六条 通行费收入应纳入市财政设立的收费路桥还债专项资金专户,实行收支两条线管理。收费路桥还债专项资金除按规定提取必要的征收业务费用和路桥建设项目管养费用外,专款专用,全额用于偿还项目建设债务,任何单位和个人不得侵占、挪作他用。
  第十七条 市路桥处应根据实际情况提出还债及管理、养护等费用的计划,于前一年年底前报经市交通、财政部门审核同意,列入年度市财政预算计划,按计划于每季度第一个月将收费路桥还债专项资金划拨给市路桥处,市路桥处应按计划及时将还债和管养资金拨付路桥收费项目单位。
  第十八条 市路桥处应建立健全财务、统计和票据管理制度,依法做好通行费的征收、入库和资金分配工作,并依照有关规定将收支情况定期报市交通、财政、物价部门备案。
  通行费收入的资金管理、分配及管养等费用提取等具体办法,由市交通主管部门会同市财政部门另行制定。
  第十九条 路桥收费项目单位应及时将市路桥处拨付的还债资金偿还建设债务,并按照有关法律、法规的规定,做好收费路桥的管理和养护,确保安全畅通。
  第二十条 市路桥处每年应定期向社会公开通行费的收入、使用及收费路桥项目偿还建设债务情况。
  第二十一条 通行费征收或代征单位违反本办法规定,收费时不开具票据,开具未经财政部门统一印制的票据,或者开具已经过期失效的票据的,由市财政部门责令改正,并根据情节轻重,处10万元以上50万元以下的罚款;负有责任的主管人员和其它直接责任人员属于国家工作人员的,依法给予记大过直至开除的行政处分;构成犯罪的,依法追究刑事责任。
  第二十二条 市路桥处违反本办法的规定,未将通行费足额存入财政专户的,由市财政部门予以追缴、补齐;对负有责任的主管人员和其它直接责任人员,依法给予记过直至开除的行政处分。
  市路桥处违反本办法的规定,未将市财政部门划拨的还债和管养资金拨付各路桥收费项目单位或者挪作他用的,由市财政部门责令拨付资金,或者责令退还挪用的资金;负有责任的主管人员和其它直接责任人员属于国家工作人员的,依法给予记过直至开除的行政处分;构成犯罪的,依法追究刑事责任。
  第二十三条 路桥收费项目单位违反本办法的规定,未将市路桥处拨付的还债资金用于偿还建设债务,或者将市路桥处拨付的还债和管养资金挪作他用的,由市财政部门责令偿还建设债务,或者责令退还挪用的资金;负有责任的主管人员和其它直接责任人员属于国家工作人员的,依法给予记过直至开除的行政处分;构成犯罪的,依法追究刑事责任。
  第二十四条 征收或代征单位违反本办法第五条、第六条、第十条规定的,由市价格主管部门依照《中华人民共和国价格法》及有关法律法规的规定处理。
  第二十五条 对通行费缴费义务人及相关人员违反本办法规定的行为,由有关部门给予如下处罚:
  (一)依照本办法规定应当缴纳而未缴纳年票通行费的,由市交通主管部门责令其补缴所欠通行费,并从应缴之日起按日加收欠缴总额2‰的滞纳金。
  (二)依照本办法规定应当缴纳而未缴纳次票通行费的,除责令其补缴外,由市交通主管部门依照《广东省公路条例》的有关规定,处以应缴金额五倍以下的罚款。
  (三)转借、冒用、涂改、使用伪造通行费收费票据和年票通行费缴讫标志的,由市交通主管部门予以没收并责令补缴通行费;情节严重的,由公安机关依照《中华人民共和国治安管理处罚条例》的规定给予处罚。
  (四)伪造通行费收费票据和年票通行费缴讫标志的,由公安机关依照《中华人民共和国治安管理惩罚条例》的规定给予处罚;情节严重,构成犯罪的,由司法机关依法追究刑事责任。
  (五)阻碍、围攻、谩骂、殴打依法执行公务的交通稽查执法人员的,由公安机关依照《中华人民共和国治安管理处罚条例》的规定给予处罚;情节严重,构成犯罪的,由司法机关依法追究刑事责任。
  第二十六条 市路桥处及通行费征收或代征单位的工作人员玩忽职守、滥用职权、徇私舞弊、贪污票款的,由所在单位或上级主管部门给予行政处分;情节严重,构成犯罪的,依法追究刑事责任。
  第二十七条 本办法由市交通主管部门负责解释。
  第二十八条 本办法自2005年1月1日起施行。



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