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国家税务总局关于进一步做好金融保险业营业税申报管理工作的通知

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国家税务总局关于进一步做好金融保险业营业税申报管理工作的通知

国家税务总局


国家税务总局关于进一步做好金融保险业营业税申报管理工作的通知

国税函[2003]13号
国家税务总局
2003-1-2  有效


各省、自治区、直辖市和计划单列市地方税务局,北京市国家税务局:

2002年2月,国家税务总局颁发了《金融保险业营业税申报管理办法》(国税发[2002]9号,以下简称《办法》),要求金融保险业营业税实行电子化申报办法。目前,从全国的情况看,多数地区税务机关认真落实总局的要求,结合本地区实际,采取坚决有力的措施,全面推进本地区的金融保险业营业税申报管理工作。但也有个别地区推行此项工作的态度不坚决,措施不得力,致使本地区的金融保险业申报管理工作落后于其他地区,已影响到该项工作在全国的推行进度。为扭转个别地区工作落后的局面,进一步做好金融保险业营业税申报管理工作,现通知如下:

一、各地要把金融保险业营业税申报管理作为加强信息化建设,推进税收管理现代化的重要内容,采取坚决有力措施做好金融保险业营业税申报工作。进一步加强对本地区金融保险业营业税申报管理工作的领导,督促纳税人按照《办法》要求依法申报,依法纳税,全面推进本地区的金融保险业营业税申报管理工作。
二、各地要按照总局要求的时间进度开展工件,金融保险企业从2003年1季度起必须按《办法》的要求实行电子化申报。

三、各地要对本省、自治区、直辖市和计划单列市范围内实行金融保险业营业税申报管理情况进行一次检查。重点检查各基层征收机关和纳税人落实《办法》的情况,督促税务征收机关和纳税人不折不扣地执行好《办法》。总局将在适当的时候对各地贯彻执行情况进行检查和通报。

四、各省、自治区、直辖市和计划单列市要将本地区落实《办法》以及贯彻本通知的情况以书面形式于2003年1月30日前报告总局(流转税管理司)


中华人民共和国律师暂行条例(附英文)

全国人民代表大会常务委员会


中华人民共和国律师暂行条例(附英文)
全国人大常委会



(一九八0年八月二十六日第五届全国人民代表大会常务委员会第十五次会议通议)

目 录

第一章 律师的任务和权利
第二章 律师资格
第三章 律师的工作机构
第四章 附则

第一章 律师的任务和权利
第一条 律师是国家的法律工作者,其任务是对国家机关、企业事业单位、社会团体、人民公社和公民提供法律帮助,以维护法律的正确实施,维护国家、集体的利益和公民的合法权益。
第二条 律师的主要业务如下:
(一)接受国家机关、企业事业单位、社会团体、人民公社的聘请,担任法律顾问。
(二)接受民事案件当事人的委托,担任代理人参加诉讼。
(三)接受刑事案件被告人的委托或者人民法院的指定,担任辩护人;接受自诉案件自诉人、公诉案件被害人及其近亲属的委托,担任代理人,参加诉讼。
(四)接受非诉讼事件当事人的委托,提供法律帮助,或者担任代理人,参加调解、仲裁活动。
(五)解答关于法律的询问,代写诉讼文书和其它有关法律事务的文书。
律师应当通过全部业务活动,宣传社会主义法制。
第三条 律师进行业务活动,必须以事实为根据,以法律为准绳,忠实于社会主义事业和人民的利益。
律师依法执行职务,受国家法律保护,任何单位、个人不得干涉。
第四条 律师担任法律顾问的责任,是为聘请单位就业务上的法律问题提供意见,草拟、审查法律事务文书,代理参加诉讼、调解或者仲裁活动,维护聘请单位的合法权益。
第五条 律师担任诉讼和非诉讼事件代理人的责任,是在所受委托的权限内,维护委托人的合法权益。
律师在代理权限内的诉讼行为和法律行为,与委托人自己的诉讼行为和法律行为有同等效力。
第六条 律师担任刑事辩护人的责任,是根据事实和法律,维护被告人的合法权益。
律师认为被告人没有如实陈述案情,有权拒绝担任辩护人。
第七条 律师参加诉讼活动,有权依照有关规定,查阅本案材料,向有关单位、个人调查。律师担任刑事辩护人时,可以同在押的被告人会见和通信。
律师进行前款所列活动,有关单位、个人有责任给予支持。
律师对于在业务活动中接触的国家机密和个人阴私,有保守秘密的责任。

第二章 律师资格
第八条 热爱中华人民共和国,拥护社会主义制度,有选举权和被选举权的下列公民,经考核合格,可以取得律师资格,担任律师:
(一)在高等院校法律专业毕业,并且做过两年以上司法工作、法律教学工作或者法学研究工作的;
(二)受过法律专业训练,并且担任过人民法院审判、人民检察院检察员的;
(三)受过高等教育,做过三年以上经济、科技等工作,熟悉本专业以及与本专业有关的法律、法令,并且经过法律专业训练,适合从事律师工作的;
(四)其他具有本条第(一)项或第(二)项所列人员的法律业务水平,并具有高等学校文化水平,适合从事律师工作的。
第九条 取得律师资格,须经省、自治区、直辖市司法厅(局)考核批准,发给律师证书,并报中华人民共和国司法部备案。司法部发现审批不当的,应当通知司法厅(局)重新审查。
第十条 取得律师资格的人员不能脱离本职的,可以担任兼职律师。兼职律师所在单位应当给予支持。
人民法院、人民检察院、人民公安机关的现职人员不得兼做律师工作。
第十一条 高等院校法律专业毕业生或者经过法律专业训练的人员,经省、自治区、直辖市司法厅(局)考核批准,可以担任实习律师。
实习律师的实习期为两年。实习期满,依照本条例第九条规定的程序,授予律师资格;考核不合格的,可以延长其实习期。
第十二条 律师严重不称职的,得经省、自治区、直辖市司法厅(局)决定,报司法部批准,取消其律师资格。

第三章 律师的工作机构
第十三条 律师执行职务的工作机构是法律顾问处。
法律顾问处是事业单位。受国家司法行政机关的组织领导和业务监督。
第十四条 法律顾问处按县、市、市辖区设立。必要时,经司法部批准,可以设立专业性的法律顾问处。
法律顾问处之间没有隶属关系。
第十五条 法律顾问处的主要任务,是领导律师开展业务工作,组织律师学习政治和法律业务知识,总结、交流律师的工作经验。
第十六条 法律顾问处设主任一人,根据需要,可以设副主任。主任、副主任均由本处律师选举产生,报经省、自治区、直辖市司法厅(局)批准,任期为三年,连选得连任。
法律顾问处主任、副主任领导法律顾问处的工作,并且必须执行律师职务。
第十七条 律师承办业务,由法律顾问处统一接受委托,并且统一收费。
法律顾问处给律师分配任务,应当根据实际条件尽量满足委托人的指名要求。
第十八条 法律顾问处可以指派律师到外地进行业务活动,当地法律顾问处应当给予帮助。
第十九条 为维护律师的合法权益,交流工作经验,促进律师工作的开展,增进国内外法律工作者的联系,建立律师协会。
律师协会是社会团体。组织章程由律师协会制订。

第四章 附 则
第二十条 律师职称标准、律师奖惩规定和律师收费办法,由司法部另行制订。
第二十一条 本条例自一九八二年一月一日起施行。


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 "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)

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON LAWYERS
(Adopted at the 15th Meeting of the Standing Committee of the
Fifth National People's Congress and promulgated by Order No. 5 of the
Standing Committee of the National People's Congress on August 26, 1980,
and effective as of January 1, 1982)

Contents

Chapter I The Task and Rights of Lawyers
Chapter II The Qualifications of Lawyers
Chapter III Business Organizations of Lawyers
Chapter IV Supplementary Provisions

Chapter I The Task and Rights of Lawyers

Article 1
Lawyers are state legal workers whose task is to give legal assistance to
state organs, enterprises and institutions, public organizations, people's
communes and citizens in order to ensure the correct implementation of the
law and protect the interests of the state and collectives as well as the
lawful rights and interests of citizens.
Article 2
The principal duties of lawyers shall be:
(1) to accept the mandate of state organs, enterprises and institutions,
public organizations and people's communes to serve as their legal
advisers;
(2) to accept the mandate of a party to a civil action to serve as his
representative in litigation;
(3) to accept the mandate of a defendant or the assignment of a people's
court to serve as his defender in a criminal case; to accept the mandate
of a private prosecutor or of the victim and his near relatives in a
public prosecution to serve as their representative in litigation;
(4) to accept the mandate of a party in a nonlitigious matter to give
legal assistance or serve as its representative in mediation or
arbitration;
(5) to give consultative advice on legal questions and draft documents in
connection with litigation or other legal matters.
Lawyers shall publicize the socialist legal system through all their
professional activities.
Article 3
In performing their duties, lawyers shall serve the cause of socialism and
the interests of the people, act on the basis of facts and take the law as
the criterion. In the performance of their functions according to law,
lawyers shall be protected by the law of the state, subject to no
interference by any organization or individual.
Article 4
When being retained by an organization as its legal adviser, a lawyer
shall have the responsibility to give advice on legal questions arising
from the client organization, draft and examine legal documents for it,
represent it in litigation, mediation or arbitration, and safeguard its
lawful rights and interests.
Article 5
When acting as representatives in litigation and nonlitigious matters,
lawyers shall have the responsibility to safeguard the lawful rights and
interests of the client within the scope of the mandate.
Within the scope of the mandate, the lawyer's procedural and legal acts
shall have the same effect as those of the client.

Article 6
When acting as defenders in criminal cases, lawyers shall have the
responsibility to safeguard the lawful rights and interests of the
defendants on the basis of facts and the law. A lawyer may refuse to act
as the defender of a defendant if he believes that the defendant has not
truthfully stated the facts of the case to him.
Article 7
In legal proceedings, lawyers shall have the right, to consult the
materials of the case and may make enquiries from organizations and
persons concerned in accordance with relevant regulations. When acting as
defenders in criminal cases, lawyers may meet and correspond with the
defendants held in custody.
The organizations and persons concerned shall have the duty to render
assistance to the lawyers engaged in the activities mentioned in the
preceding paragraph. Lawyers shall have the responsibility to keep
confidential state secrets and matters of personal privacy which they come
into contact with in their work.

Chapter II The Qualifications of Lawyers

Article 8
The undermentioned citizens who cherish the People's Republic of China,
support the socialist system and have the right to vote and stand for
election shall be eligible as lawyers after passing an examination:
(1) those who have graduated from law faculties of universities or
colleges and have been engaged for two or more years in judicial work,
legal instruction or jurisprudential studies;
(2) those who have had professional legal training and have worked as
judges in people's court or as procurators in people's procuratorates;
(3) those who have received college education, have completed three or
more years of economic, scientific and technological work, are proficient
in their professions and the relevant laws and decrees thereof, and have
gone through professional legal training and who are fit for the work of a
lawyer; and
(4) those who have attained the same level of knowledge of practical legal
work as is required of persons prescribed in Items (1) and (2) above and
the same level of learning as is given by college education and who are
fit for the work of a lawyer.
Article 9
To be eligible as a lawyer, a person must be examined and approved by the
judicial department (bureau) of a province, autonomous region, or
municipality directly under the Central Government and issued a lawyer's
certificate, and a report shall be made to the Ministry of Justice of the
People's Republic of China for the record. Upon discovery of an improper
examination and approval, the Ministry of Justice shall instruct the
relevant judicial department (bureau) to conduct a reexamination.
Article 10
Those who are eligible as lawyers but are unable to leave their present
positions to practise law may act as part-time lawyers. The current
organizations in which they are working shall support such arrangements.
Personnel presently attached to the people's courts, people's
procuratorates and people's public security organs may not act as part-
time lawyers.
Article 11
Those who have graduated from law faculties of universities or colleges or
have gone through professional legal training may act as apprentice
lawyers after examination and approval by the judicial departments
(bureaus) of provinces, autonomous regions, or municipalities directly
under the Central Government.
The training period for apprentice lawyers shall be two years. Upon
completion of the training period, apprentice lawyers shall be given
lawyers credentials in accordance with the procedure prescribed in Article
9 of these Regulations; the training period may be extended if an
apprentice lawyer fails to pass the examination.
Article 12
Lawyers who are incompetent shall be disqualified as lawyers by decision
of the judicial departments (bureaus) of provinces, autonomous regions, or
municipalities directly under the Central Government and with the approval
of the Ministry of Justice.

Chapter III Business Organizations of Lawyers

Article 13
Legal advisory offices shall be the business organizations from which
lawyers perform their duties.
Legal advisory offices shall be public institutions under the
organizational leadership and professional supervision of the judicial
administrative organs of the state.
Article 14
Legal advisory offices shall be established in counties, cities and
municipal districts. When necessary, specialized legal advisory offices
may be established with the approval of the Ministry of Justice.
Legal advisory offices shall not be subordinate to one another.
Article 15
The principal functions of a legal advisory office shall be to direct
lawyers in the development of their professional work, to organize their
political studies and professional studies in law and to sum up and
exchange their work experience.
Article 16
A legal advisory office shall have one director and may have deputy
directors where necessary. The director and deputy directors shall be
elected by the lawyers in that office, subject to approval by the judicial
department (bureau) of a province, autonomous region, or municipality
directly under the Central Government. They shall be elected for a term of
three years and may be re-elected to successive terms in office. The
director and deputy director(s) of a legal advisory office shall direct
the work of the office and at the same time perform their duties as
lawyers.
Article 17
The mandates for lawyers to handle cases shall be accepted and service
fees collected exclusively by the legal advisory office.
In the distribution of cases to lawyers, the legal advisory office shall,
as best as possible and according to actual conditions, assign lawyers as
requested by clients.
Article 18
A legal advisory office may appoint lawyers to carry out professional
activities in other localities, and the legal advisory office there shall
provide them with assistance.
Article 19
A lawyers association shall be established to protect the lawful rights
and interests of lawyers, to exchange work experience, to further the
progress of lawyers work and to promote contacts between legal workers
both at home and abroad.
The lawyers association is a social organization. It shall formulate its
own articles of association.

Chapter IV Supplementary Provisions

Article 20
The standards for the title of lawyer, the regulations on awards and
penalties for lawyers and the measures for the collection of service fees
shall be stipulated separately by the Ministry of Justice.
Article 21
These Regulations shall go into effect on January 1, 1982.



1980年8月26日

人事部工作规则

人事部


人事部工作规则
1995年3月5日,人事部

为了建立健全人事部有效的决策机制,切实履行国务院赋予的职责,按照党的十四届四中全会决定中提出的“要在总结经验的基础上,制定中央和地方党委工作条例,进一步明确和规范党委会及其党委会的职责范围、议事规则、决策程序”的要求,特制定本规则。
一、部长、副部长的职责
根据国务院组织法的有关规定和人事部的工作要求,部长、副部长的职责如下:
(一)人事部实行部长负责制,部长领导人事部的工作。日常工作由部长、副部长按各自分工负责处理。
(二)人事部发布的决定、命令和行政法规,报送国务院的重要请示、报告,人事部机关处级以上干部和部属事业单位司级干部的任免通知,按程序审批决定后,由部长或部长委托分管副部长签署。
(三)副部长按照各自分工或部长的委托,负责某些方面的工作或者专项任务,代表人事部进行对外公务活动。
(四)副部长既要根据集体的决定和分工,切实履行自己的职责,又要关心全局,积极参与集体领导。部领导成员之间要互相支持,团结协作,共同做好工作。
(五)对于工作中的重要情况和重大问题,副部长要及时向部长报告。副部长出差,要事先向部长请示。
(六)部长出国或出差期间,人事部的工作由部长委托的副部长主持。副部长出国或出差期间,其主管的工作应委托其他部领导代管。
二、会议制度
人事部实行党组会议、部长办公会议,部务会议和有关专题会议制度。
(一)党组会议由党组成员组成,必要时吸收有关同志列席。党组会议由党组书记或书记委托的党组副书记及成员召集。会议的主要任务是:传达学习党中央、国务院的决定和党中央、国务院领导的指示;研究人事工作的方针、政策、发展战略和重大措施以及人事工作中、长期发展规划;审议部党组拟上报党中央、国务院的请示、报告;讨论、审核国务院管理的干部任免事项;审议部机关及部属事业单位司级机构设置与变更;审批部机关及部属事业单位处室设置与变更;按照干部管理权限审批部机关处级以上干部及部属事业单位司级干部的人事任免、调配和奖惩事项;研究人事部自身建设和党的工作;研究决定其他重大事项。
党组会议议题由党组成员提出,经党组书记同意后列入会议日程。会议通知、记录和纪要起草由党组秘书负责。会议纪要由党组书记或书记委托的党组成员签发。
党组会议一般每半月召开一次。
(二)部长办公会议由部长、副部长组成,与会议研究议题有关的单位负责人及助手列席,由部长或部长委托的副部长召集。会议的主要任务是:研究贯彻落实党中央、国务院的决定、指示;贯彻执行党组会议决定和工作部署,审定关系人事工作全局的部发文件;审定部年度工作计划、年度工作总结及年度会议计划和年度外事计划;审定部内重要规章、制度和部机关行政后勤方面有关财务预决算及专项经费的安排、重大基建项目等;其它需要议定的日常工作中的重要事项。
部长办公会议议题由部长提出或由主管副部长提出,列入会议日程。会议通知、记录和纪要起草工作由部长办公室负责。会议纪要由部长或部长委托主持会议的副部长签发。
部长办公会议不定期召开。
(三)部长碰头会由部长根据需要随时召集,部长、副部长参加。主要任务是:传达党中央、国务院有关决定、指示;通报工作情况;研究一些临时性事项;安排一周的主要工作日程。
部长碰头会一般每周召开一次。不编发纪要。
(四)部务会议根据需要由部长或部长委托的副部长召集,部长、副部长、各厅、司、机关党委、纪委、监察室及部属事业单位主要负责人参加。需要时扩大到副司级干部。会议的主要任务是:传达党中央、国务院有关会议、文件及党和国家领导人指示精神;通报工作情况,部署工作任务;宣布部内重大事项;各单位负责人汇报本季度工作情况和下季度工作打算。
部务会议内容由部长确定,每年召开2-4次。会议的会务工作由办公厅负责。
(五)副部长受部长委托或按照分管的工作召开专题会议,研究、处理工作中的具体业务问题。凡专题会议能解决的问题,不再提交党组会议或部长办公会议讨论。
专题会议的会务工作,由部长办公室负责。
凡提交会议审议的重要议题,有关单位要在会前认真调查研究,涉及其他部门的业务,提交会议讨论前要充分交换意见,尽量协商一致。提交会议审议的文件材料要提前1-2天发给与会同志,送审的文件要基本成熟。
参加会议的同志在会前要对审议的问题认真研究,会上发言要简明扼要,观点鲜明。
会议决定事项的贯彻落实情况,分别由负责会务工作的有关部门催办、督查,并及时反馈贯彻落实信息。
三、文件审批制度
报部党组或部领导审批的文件,按照文件的审批程序和领导分工负责的原则办理。
(一)部属各单位报党组或部领导审批的文件,要严格执行《国家行政机关公文处理办法》中的有关规定和《人事部公文处理实施细则》,除紧急、绝密事项外,均应经办公厅审核后呈送党组或部领导审批。
(二)以人事部名义发文件,属于重大问题,由主管副部长审核后,送部长签发。一般文件由主管副部长签发;涉及其他副部长分管的工作,经有关副部长审核后再签发。

(三)领导同志审核或审批文件应提出“拟同意”、“同意”或其它明确的意见,并签署姓名和时间。签署文件要使用钢笔或毛笔。