关于深入实施西部大开发战略有关税收政策问题的通知

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关于深入实施西部大开发战略有关税收政策问题的通知

财政部 海关总署 国家税务总局


关于深入实施西部大开发战略有关税收政策问题的通知

财税[2011]58号


各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局,海关总署广东分署、各直属海关:

  为贯彻落实党中央、国务院关于深入实施西部大开发战略的精神,进一步支持西部大开发,现将有关税收政策问题通知如下:

  一、对西部地区内资鼓励类产业、外商投资鼓励类产业及优势产业的项目在投资总额内进口的自用设备,在政策规定范围内免征关税。

  二、自2011年1月1日至2020年12月31日,对设在西部地区的鼓励类产业企业减按15%的税率征收企业所得税。

  上述鼓励类产业企业是指以《西部地区鼓励类产业目录》中规定的产业项目为主营业务,且其主营业务收入占企业收入总额70%以上的企业。《西部地区鼓励类产业目录》另行发布。

  三、对西部地区2010年12月31日前新办的、根据《财政部国家税务总局海关总署关于西部大开发税收优惠政策问题的通知》(财税[2001]202号)第二条第三款规定可以享受企业所得税“两免三减半”优惠的交通、电力、水利、邮政、广播电视企业,其享受的企业所得税“两免三减半”优惠可以继续享受到期满为止。

  四、本通知所称西部地区包括重庆市、四川省、贵州省、云南省、西藏自治区、陕西省、甘肃省、宁夏回族自治区、青海省、新疆维吾尔自治区、新疆生产建设兵团、内蒙古自治区和广西壮族自治区。湖南省湘西土家族苗族自治州、湖北省恩施土家族苗族自治州、吉林省延边朝鲜族自治州,可以比照西部地区的税收政策执行。

  五、本通知自2011年1月1日起执行。《财政部国家税务总局海关总署关于西部大开发税收优惠政策问题的通知》(财税[2001]202号)、《国家税务总局关于落实西部大开发有关税收政策具体实施意见的通知》(国税发[2002]47号)、《财政部国家税务总局关于西部大开发税收优惠政策适用目录变更问题的通知》(财税[2006]165号)、《财政部国家税务总局关于将西部地区旅游景点和景区经营纳入西部大开发税收优惠政策范围的通知》(财税[2007]65号)自2011年1月1日起停止执行。

                           财政部 海关总署 国家税务总局

                            二0一一年七月二十七日




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南宁市人民政府关于印发《南宁市社会用字管理暂行规定》的通知

广西壮族自治区南宁市人民政府


南宁市人民政府关于印发《南宁市社会用字管理暂行规定》的通知
 
南府发〔2004〕107号  

各县、区人民政府,各开发区管委会,市直各委、办、局(公司),市属并驻市各单位:

  《南宁市社会用字管理暂行规定》,已经11月10日市政府办公会议研究同意,现印发给你们,请认真贯彻执行。

                            二○○四年十二月二日


  南宁市社会用字管理暂行规定

  第一条 为加强社会用字管理,促进社会用字规范化、标准化,更好地为经济发展和社会交流服务,根据《中华人民共和国国家通用语言文字法》及有关法律、法规规定,结合我市实际,特制定本规定。

  第二条 本市行政区域内的单位和个人,必须遵守本规定。

  第三条 本规定所称社会用字,是指面向社会公众使用的汉字、汉语拼音、少数民族文字、外国文字。其范围包括:

  (一)机关、团体、企事业单位和个体工商户名牌用字;
  (二)牌匾、路牌、标语、地名、广告、招牌、指示牌、建筑物墙体用字及各种标牌用字;
  (三)商品名称、包装、说明用字;
  (四)报纸、期刊、图书、音像制品用字;
  (五)公文、公章、证书、奖状、橱窗、屏幕用字;
  (六)中文信息技术产品用字;
  (七)学校、幼儿园及其他教育机构的教育教学用字;
  (八)文体活动、会议用字;
  (九)其他具有公告性、示意性的社会用字。

  第四条 市语言文字工作委员会负责规划指导、组织协调和管理监督全市社会用字工作,并组织实施本规定。各城区、县语言文字工作委员会负责管理监督本行政区域中的社会用字工作。

  第五条 社会用字应遵循国家颁布的统一标准:
  (一)简化字以1986年国务院批准重新发表的《简化字总表》为准;
  (二)异体字中的选用字以1955年文化部、中国文字改革委员会联合发布的《第一批异体字整理表》为准;
  (三)印刷用字以1988年国家语言文字工作委员会和国家新闻出版署联合公布的《现代汉语通用字表》为准;
  (四)汉语拼音用字、字母书写以1958年第一届全国人民代表大会第五次会议通过并公布的《汉语拼音方案》为准;拼写和分词连写以1983年国家教育委员会、国家语言文字工作委员会联合发布的《汉语拼音正词法基本规则》为准;
  (五)计量单位的名称用字以1984年国务院发布的《关于在我国统一实行法定计量单位的命令》所附《中华人民共和国法定计量单位》为准;
  (六)标点符号和出版物上数字的用法以国家技术监督局1995年12月13日批准的GB/T15834-1995《标点符号用法》GB/T15835-1995《出版物上数字用法的规定》为准。
国家对社会用字的标准有新规定的,从其规定。

  第六条 社会用字书写应当符合下列要求:
  (一)汉字书写规范、工整易于辨识;
  (二)书写行款,一般应当由左起横行,竖行的由右向左;
  (三)汉语拼音书写准确,并与汉字并用;
  (四)公共场所使用壮文,应与汉字并用,且书写规范。横行的上为壮文,下为汉字;竖行的右为壮文,左为汉字;
  (五)公共场所使用外国文字,应与汉字并用,且书写准确,上为汉字,下为外文。

  第七条 除国家另有规定的以外,社会用字中禁止使用下列不规范字:
  (一)已经简化的繁体字;
  (二)已经淘汰的异体字;
  (三)自造简体字、已经废止的《第二次汉字简化方案(草案)》中的字;
  (四)已经淘汰的旧字形;
  (五)已经更改的生僻地名和旧译计量单位名称用字。

  第八条 具有下列情形之一的,允许使用或者保留繁体字、异体字:
  (一)整理和出版的古代典籍;
  (二)文物、古迹以及革命先烈、历史名人的墨迹;
  (三)书法艺术作品;
  (四)姓氏中的异体字;
  (五)老字号企业、涉外企业的牌匾,名人名家题字以及已注册的商标定型用字;
  (六)经国家有关部门批准,依法影印、拷贝的台湾、香港、澳门及海外其他地区出版的中文报刊、图书、电子及音像制品等出版物;
  (七)国家规定允许使用或者保留繁体字、异体字的其他方面的社会用字。

  第九条 各有关部门依各自职责,具体负责社会用字管理工作:  
  (一)报刊、图书、电子及音像制品等出版物和影视、戏剧屏幕、演出的用字,分别由新闻出版、广播电视、文化行政管理部门负责;
  (二)从事生产经营或服务业的单位和个体工商户名称以及商品的名称、包装、说明书和广告、招牌等用字,由工商行政管理部门负责;
  (三)计量单位用字,由质量技术监督部门负责;
  (四)自然地理实体名称、行政区划名称、居住地名称及其他具有地名意义的名称的用字,由民政部门负责;
  (五)上述范围以外的用字,由教育行政管理部门或教育行政管理部门会同有关部门负责。

  第十条 违反本规定的第五条、第六条有关规定的单位或个人,由工商、技术监督、新闻出版等有关部门责令改正;拒不改正的,予以警告,并督促其限期改正。

  第十一条 对在限期内确实不能改正的大型石刻、金属、锻铸及其他造价昂贵的牌匾上的不规范社会用字,经市语言文字工作委员会会同有关部门批准,可暂在一旁挂上书写规范的字牌,但须在用字载体维修或更换时予以改正。

  第十二条 社会用字监督管理部门及其工作人员必须履行职责,严格执法;对滥用职权、玩忽职守、徇私舞弊的,由其所在单位或上级主管机关给予行政警告。

  第十三条 对在社会用字管理工作中做出显著成绩的单位和个人,各级人民政府和主管部门应当予以表彰和奖励。

  第十四条 少数民族文字的使用,按国家有关规定执行。

  第十五条 本规定由南宁市语言文字工作委员会负责解释并组织实施。

  第十六条 本规定自发布之日起施行。


SECURITIES (CLEARING HOUSES) ORDINANCE ——附加英文版

Hong Kong


SECURITIES (CLEARING HOUSES) ORDINANCE
 (CHAPTER 420)
 CONTENTS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  II    DECLARATION OF CLEARING HOUSES FOR PURPOSES OF THIS
  NANCE AND RULES OF CLEARING HOUSES
  ecognized clearing houses
  ules of recognized clearing houses, etc.
  III   MODIFICATIONS OF THE LAW OF INSOLVENCY TO SAFEGUARD
  ATIONS AND PROCEDURES OF RECOGNIZED CLEARING HOUSES, ETC.
  roceedings of recognized clearing house take precedence over law
of
  lvency
  upplementary provisions as to default proceedings
  uty to report on completion of default proceedings
  et sum payable on completion of default proceedings
  isclaimer of property, rescission of contracts, etc.
  Adjustment of prior transactions
  Right of relevant office-holder to recover certain amounts
arising
  certain transactions
  Application of market collateral not affected by certain other
  rests, etc.
  Enforcement of judgments over property subject to market charge,
etc.
  Law of insolvency in other jurisdictions
  IV    MISCELLANEOUS
  Participant to be party to certain transactions as principal
  Securities deposited with recognized clearing house
  Immunity, etc.
  Preservation of rights, etc.
  Amendment of Schedules 1 and 2
  (Omitted as spent)
  Transitional
  dule 1 Property which may be subject to a market charge or provided
as
  et collateral
  dule 2 Requirements for default rules of recognized clearing 
houses
  dule 3 (Omitted as spent)
 Whole document:
  
  rdinance to empower the Commission to declare clearing houses 
to be
  gnized clearing houses for the purposes of this Ordinance, to 
provide
  the approval by the Commission of the rules of recognized 
clearing
  es, to make provision for safeguarding the operations and 
procedures
  ecognized clearing houses, and to provide for matters 
incidental
  eto or connected therewith.
  ctober 1992] L. N. 324 of 1992
 PART I PRELIMINARY
  
  hort title
  This Ordinance may be cited as the Securities (Clearing 
Houses)
  nance.
  (Omitted as spent)
  nterpretation
  In this Ordinance, unless the context otherwise requires--
  rge" means any form of security, including a mortgage;
  aring house" means a person--
  whose activities or objects include the provision of services for 
the
  ring and settlement of transactions in securities effected 
on, or
  ect to the rules of, the Unified Exchange; or
  who guarantees the settlement of any such transactions;
  mission" means the Securities and Futures Commission 
established by
  ion 3 of the Securities and Futures Commission Ordinance (Cap.
24);
  stitution", in relation to a clearing house, means the memorandum 
and
  cles of association of the clearing house;
  ault proceedings" means any proceedings or other action taken 
by a
  gnized clearing house under its default rules;
  ault rules", in relation to a recognized clearing house, means
such of
  rules of the clearing house which it is required to have by virtue 
of
  ion 4 (2);
  aulter" means a participant who is the subject of any 
default
  eedings; "functions" includes duties and powers;
  ket charge" means a charge, whether fixed or floating, 
granted in
  ur of a recognized clearing house--
  over any property specified in Schedule 1 which is held 
by or
  sited with the clearing house; and
  for the purpose of securing liabilities arising directly in
connection
  the clearing house's ensuring the settlement of one or more 
market
  racts; "market collateral" means any property specified in
Schedule 1
  h is held by or deposited with a recognized clearing house for 
the
  ose of securing liabilities arising directly in connection 
with the
  ring house's ensuring the settlement of one or more market
contracts;
  ket contract" means a contract subject to the rules of a 
recognized
  ring house entered into by the clearing house with a 
participant
  uant to a novation which is both in accordance with those rules 
and
  the purposes of the clearing and settlement of 
transactions in
  rities effected on, or subject to the rules of, the Unified
Exchange;
  icer" means an officer within the meaning of section 2 
of the
  anies Ordinance (Cap. 32);
  ticipant" means a person who, in accordance with the rules 
of a
  gnized clearing house, may participate in one or more of the 
services
  ided by the clearing house in its capacity as a clearing house;
  formance", in relation to a function, includes discharge and
exercise;
  ognized clearing house" means a clearing house declared under 
section
  ) to be a recognized clearing house for the purposes 
of this
  nance;
  
  evant office-holder" means--
  the Official Receiver appointed under section 75 of the 
Bankruptcy
  nance (Cap. 6);
  any person acting in relation to a company as its 
liquidator,
  isional liquidator, receiver or manager;
  any person acting in relation to an individual as his 
trustee in
  ruptcy or interim receiver of his property; or
  any person appointed pursuant to an order for the 
administration in
  ruptcy of an insolvent estate of a deceased person;
  es", in relation to a clearing house--
  means the constitution, rules, regulations or directions, by 
whatever
  called, governing the membership, management, 
operations  and
  edures of the clearing house; and
  without restricting the generality of paragraph (a), includes 
rules,
  lations or directions relating to--
  the provision of clearing and settlement services, and the 
suspension
  ithdrawal of such services;
  the provision of services other than the services referred 
to in
  aragraph (i);
  ) the persons who may participate in one or more of the 
services
  rred to in subparagraphs (i) and (ii); and
  setting and levying fees and charges;
  urities" means securities within the meaning of section 2 
of the
  rities Ordinance (Cap. 333);
  tlement", in relation to a market contract,  includes 
partial
  lement; "Unified Exchange" means the Unified Exchange 
established
  r section 27 of the Stock Exchanges Unification Ordinance (Cap.
361).
  Where--
  a charge is granted partly for the purpose specified in the
definition
  market charge" and partly for other purposes, the charge is in 
this
  nance a market charge in so far as it has effect for that 
specified
  ose;
  collateral is provided partly for the purpose specified 
in the
  nition of "market collateral" and partly for other 
purposes, the
  ateral is in this Ordinance market collateral in so far as it has
been
  ided for that specified purpose.
  References in this Ordinance to the law of insolvency 
include
  rences to every provision made by or under--
  the Bankruptcy Ordinance (Cap. 6);
  the Companies Ordinance (Cap. 32); and
  any other enactment which is concerned with or in any way related 
to
  insolvency of a person.
  References in this Ordinance to settlement in relation to a 
market
  ract are to the discharge of the rights and liabilities of the
parties
  he contract, whether by performance, compromise or otherwise.
 PART II DECLARATION OF CLEARING HOUSES FOR PURPOSES OF THIS ORDI- 
NANCE AND RULES OF CLEARING HOUSES
  
  ecognized clearing houses
  Where the Commission is satisfied that it is appropriate to do 
so in
  interest of the investing public or in the public interest, or
for the
  er regulation of services for the clearing and 
settlement  of
  sactions in securities, it may, with the consent in writing 
of the
  ncial Secretary, by notice in the Gazette, declare a clearing
house to
  recognized clearing house for the purposes of this Ordinance.
  Where the Commission makes a declaration under subsection 
(1) in
  ect of a clearing house--
  it shall give notice thereof in writing to the clearing house;
and
  the rules of the clearing house in operation immediately 
before the
  aration shall continue to have effect unless otherwise 
specified, or
  l such time as is specified, in the notice referred to in paragraph
  
  ules of recognized clearing houses, etc.
  Subject to section 3 (2) (b) and subsection (4), no rules 
of a
  gnized clearing house (including any default rules of the 
clearing
  e) or any amendment thereto shall have effect unless 
approved in
  ing by the Commission.
  A recognized clearing house shall have rules which provide 
for the
  ng of proceedings or other action in the event of a 
participant
  aring to be unable, or likely to become unable, to 
meet his
  gations in respect of all unsettled market contracts to which he
is a
  y, and such rules shall comply with the requirements of Schedule
2.
  Where a recognized clearing house takes any default proceedings, 
all
  equent proceedings or other action taken under its rules 
for the
  oses of the settlement of market contracts of which the 
defaulter
  erned is a party shall be treated as done under the default rules 
of
  clearing house notwithstanding that, but for this subsection, 
such
  equent proceedings or other action would not be treated as done 
under
  default rules of the clearing house.
  The Commission may, by notice in the Gazette, declare any 
class of
  s of a recognized clearing house (except any default rules 
of the
  ring house) to be a class of rules which are not required 
to be
  oved under subsection (1) and, accordingly, any rules of that
clearing
  e which belong to that class (including any amendment thereto) 
shall
  effect notwithstanding that they have not been so approved.
  Without prejudice to the operation of subsection (4), a 
recognized
  ring house shall submit or cause to be submitted to the 
Commission,
  the information of the Commission, any of its rules 
(including any
  dment thereto )--
  which belong to a class of rules the subject of a declaration 
under
  ection (4); and
  as soon as practicable after those rules (or amendment thereto,
as the
  may be) are made.
  A recognized clearing house shall submit or cause to be 
submitted to
  Commission for its approval the rules of the clearing house and 
every
  dment thereto except any rules (including any amendment thereto)
which
  ng to a class of rules the subject of a declaration under
subsection
  
  
  Subject to subsections (8) and (9), the Commission shall, 
within 6
  s after the receipt of any submission under subsection (6) 
from a
  gnized clearing house, give notice in writing to the clearing 
house
  
  its approval of; or
  its refusal to approve,
  rules or amendment of the rules, as the case may be, or any 
part
  eof, the subject of the submission.
  The Commission may, in a particular case, with the agreement of 
the
  gnized clearing house concerned, extend the time 
prescribed in
  ection (7).
  The Financial Secretary may, on the advice of the 
Commission and
  er generally or in a particular case, extend the time 
prescribed in
  ection (7).
  The Commission may request in writing a recognized clearing
house--
  to make rules--
  specified in the request; and
  within the period specified in the request; or
  to amend rules--
  referred to in the request;
  in the manner specified in the request; and
  ) within the period specified in the request.
  Where the Commission is satisfied that a recognized clearing 
house
  not complied with a request referred to in subsection (10) within 
the
  od specified in the request, the Commission may direct in writing 
the
  ring house to comply with the request within such further period
as is
  ified in the direction and, accordingly, the clearing house 
shall
  ly with that request within that further period.
  For the purposes of subsection (10), "rules", in relation 
to a
  gnized clearing house, do not include the constitution of the
clearing
  e.
 PART III MODIFICATIONS OF THE LAW OF INSOLVENCY TO SAFEGUARD OPE- 
RATIONS AND PROCEDURES OF RECOGNIZED CLEARING HOUSES, ETC.
  
  roceedings of recognized clearing house take precedence over 
law of
  lvency
  None of the following shall be regarded as to any extent 
invalid at
  on the ground of inconsistency with the law relating 
to the
  ribution of the assets of a person on insolvency, 
bankruptcy or
  ing-up, or on the appointment of a receiver over any of the assets 
of
  rson--
  a market contract;
  the rules of a recognized clearing house relating to the
settlement of
  rket contract;
  any proceedings or other action taken under the rules of a 
recognized
  ring house relating to the settlement of a market contract;
  a market charge;
  the default rules of a recognized clearing house; or
  any default proceedings.
  Subject to subsection (3), the powers of a relevant office-
holder in
  capacity as such, and the powers of a court under the 
law of
  lvency, shall not be exercised in such a way as to 
prevent or
  rfere with--
  the settlement in accordance with the rules of a recognized 
clearing
  e of a market contract; or
  any default proceedings.
  Subsection (2) shall not operate to prevent a relevant 
office-holder
  seeking to recover any amount under section 11 after the 
completion
  matter referred to in paragraph (a) or (b) of that subsection.
  
  upplementary provisions as to default proceedings
  A court may on an application by a relevant office-holder make 
such
  r as it thinks fit altering or releasing him from compliance with
such
  he functions of his office as are affected by the fact that 
default
  eedings are pending or could be taken, or have been or could have
been
  n and, accordingly, such functions of the relevant officeholder 
shall
  onstrued subject to such order.
  Nothing in--
  section 12, 14 or 20 of the Bankruptcy Ordinance (Cap. 6); or
  section 166, 181, 183, 186 or 254 of the Companies Ordinance 
(Cap.
  shall prevent or interfere with any default proceedings.
  uty to report on completion of default proceedings
  A recognized clearing house shall, upon the completion by it of 
any
  ult proceedings, make a report on such proceedings stating in 
respect
  ach defaulter--
  the net sum, if any, certified by the clearing house to be payable 
by
  o the defaulter; or
  the fact that no sum is so payable,
  he case may be, and the clearing house may include in that report
such
  r particulars in respect of such proceedings as it thinks fit.
  A recognized clearing house which has made a report 
pursuant to
  ection (1) shall supply the report to--
  the Commission;
  any relevant office-holder acting in relation to--
  the defaulter to whom the report relates; or
  that defaulter's estate;
  if there is no relevant office-holder referred to in paragraph 
(b),
  defaulter to whom the report relates.
  Where the Commission receives pursuant to subsection (2) a report
made
  uant to subsection (1), it may publish notice of that fact in 
such
  er as it thinks appropriate to bring it to the attention of 
creditors
  he defaulter to whom the report relates.
  Where a relevant office-holder or defaulter receives 
pursuant to
  ection (2) a report made pursuant to subsection (1), he shall,
at the
  est of a creditor of the defaulter to whom the report relates--
  make the report available for inspection by the creditor;
  on payment of such reasonable fee as the relevant office-
holder or
  ulter, as the case may be, determines, supply to the creditor all 
or
  part of that report.
  In subsections (2), (3) and (4), "report" includes a copy of a
report.
  
  et sum payable on completion of default proceedings
  The provisions of this section shall apply with respect to any
net sum
  ified under section 7 (1) (a) by a recognized clearing house, upon
the
  letion by it of any default proceedings, to be payable by or 
to a
  ulter.
  Where a receiving or winding-up order has been made, or a 
resolution
  voluntary winding-up has been  passed,  any  net  sum 
shall,
  ithstanding any of the provisions of section 34 or 35 
of the
  ruptcy Ordinance (Cap. 6) or section 264 of the Companies
Ordinance
  . 32), be--
  provable in the bankruptcy or winding-up or, as the case 
may be,
  ble to the relevant office-holder; and
  taken into account, where appropriate, under section 35 
of the
  ruptcy Ordinance (Cap. 6) or that section as applied in the case
of a
  ing-up order under the Companies Ordinance (Cap. 32).
  isclaimer of property, rescission of contracts, etc.
  Neither section 59 of the Bankruptcy Ordinance (Cap. 6) nor 
section
  of the Companies Ordinance (Cap. 32) shall apply in relation to--
  a market contract;
  a contract effected by a recognized clearing house for the purpose 
of
  izing property provided as market collateral;
  a market charge; or
  any default proceedings.
  Neither section 42 of the Bankruptcy Ordinance (Cap. 6) nor 
section
  of the Companies Ordinance (Cap. 32) shall apply in relation to 
any
  matter or thing which has been done pursuant to--
  a market contract;
  a disposition of property pursuant to a market contract;
  the provision of market collateral;
  a contract effected by a recognized clearing house for the purpose 
of
  izing property provided as market collateral, or any 
disposition of
  erty pursuant to such a contract;
  a disposition of property in accordance with the rules of a
recognized
  ring house as to the application of property provided as 
market
  ateral;

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