梅州市人民政府办公室关于印发梅州市环境安全隐患排查规定的通知
广东省梅州市人民政府办公室
关于印发梅州市环境安全隐患排查规定的通知
梅市府办〔2009〕65号
各县(市、区)人民政府,市府直属和中央、省属驻梅各单位:
《梅州市环境安全隐患排查规定》业经市人民政府同意,现印发给你们,请按照执行。
梅州市人民政府办公室
二〇〇九年七月一日
梅州市环境安全隐患排查规定
第一章 总 则
第一条 为消除我市生产经营单位的环境安全隐患,有效预防和减少环境污染事故的发生,维护我市环境安全稳定,根据《环境保护法》、国务院《关于落实科学发展观加强环境保护的决定》(国发〔2005〕39号)等有关规定,制定本规定。
第二条 本市辖区内的环境安全隐患排查工作适用本规定。
第三条 环境安全隐患排查工作遵循“属地管理、行业主管、分级监管”的原则。
第四条 市环境保护行政主管部门在市政府领导下,负责对全市环境安全隐患排查工作进行监督管理。各县(市、区)环境保护行政主管部门负责具体监管工作,安全生产监督管理等有关部门在各自的职责范围内协助做好环境安全隐患排查工作。
第二章 隐患类别
第五条 环境安全隐患是指生产经营单位存在可能直接引发环境污染纠纷和事故,破坏生态环境,造成经济损失,使当地经济、社会发展受到影响的潜在因素。
第六条 环境安全隐患按照可能造成危害的性质和程度,分为四类:
(一)一般性环境安全隐患。指在一定条件下,有可能发生环境污染,导致环境污染纠纷,影响当地经济、社会发展正常秩序的隐患;
(二)较大环境安全隐患。指可能导致较大环境污染事故发生,威胁饮用水源安全、居民区等敏感区域环境质量,造成跨行政区域环境纠纷,对当地经济、社会发展影响明显,可能造成较大经济损失的隐患;
(三)重大环境安全隐患。指可能造成村镇水源地取水中断,直接导致饮用水源不安全、影响部分生态环境和物种生存环境,引发重大环境污染事故,明显影响居民等敏感区域环境质量,对当地经济、社会发展影响较大或可能造成重大经济损失的隐患;
(四)特别重大环境安全隐患。指可能造成县级以上饮用水源地取水中断,需要疏散、转移群众、区域生态功能、物种生存环境严重污染,造成跨市(界)的环境污染事件,严重影响人民群众生产、生活秩序和当地正常经济、社会发展的隐患。
第三章 隐患排查
第七条 各县(市、区)环境保护行政主管部门、行业管理部门和生产经营单位对环境安全隐患排查工作实行动态管理,负责对本辖区、本行业、本单位的环境安全隐患进行定期或不定期排查,并适时组织集中排查,每年至少集中排查一次。
第八条 环境安全隐患排查范围主要包括:
(一)饮用水源保护区、工业园区、自然保护区等生态敏感区以及人口密集地区;
(二)化工、造纸、冶炼、电镀、线路板、矿山开采等以及排放有毒有害污染物、经营危险化学物品、放射源单位;
(三)生产、运输、储存、处理、处置和使用等环节中的环境安全隐患;
(四)环境安全管理基础薄弱的企业;
(五)其他需要排查的环境安全隐患。
第九条 环境安全隐患排查内容包括:
(一)生产布局是否合理,是否处于环境敏感区域;
(二)生产工艺是否落后,生产设备是否为淘汰设备;
(三)企业可能发生环境污染的重要设施、装备和关键设备、装置的完好状况及日常管理维护、保养情况;
(四)污染治理设施是否配套,是否正常运行;
(五)环境管理、环境安全基础工作是否到位;
(六)其他可能引发环境安全的隐患。
第十条 市环境保护行政主管部门每年年底组织对全市环境安全隐患排查工作进行抽查。
第四章 隐患报告
第十一条 环境安全隐患排查工作实行报告备案制:
(一)每年1月20日前各生产经营单位、行业管理部门对本单位、本行业上一年的环境安全隐患排查情况进行汇总,按照属地原则报各县(市、区)县级环境保护行政主管部门登记备案;
(二)各县(市、区)环境保护行政主管部门负责对本辖区内环境安全隐患排查情况进行综合汇总,并于每年1月30日前上报市环境保护行政主管部门登记备案。
第十二条 环境安全隐患排查实行下列报告制度:
(一)各县(市、区)环境保护行政主管部门对排查出的环境安全隐患,应及时向市环境保护行政主管部门报告;
(二)各行业管理部门对排查出的环境安全隐患,应及时向本级环境保护行政主管部门和上级行业管理部门报告;
(三)各生产经营单位对排查出的环境安全隐患,应及时向所在县(市、区)环境保护行政主管部门和本级行业管理部门报告;
(四)重、特大环境安全隐患应当及时报告市环境保护主管部门和当地人民政府。
第五章 隐患整改
第十三条 对排查出的环境安全隐患实施挂牌督办制度,责令整改,限期消除隐患:
(一)一般环境安全隐患由本行业、本单位实施整改,时间不超过一个月;
(二)较大环境安全隐患由各县(市、区)环境保护行政主管部门实施挂牌督办,整改时间不超过两个月;
(三)重大环境安全隐患由市环境保护行政主管部门实施挂牌督办,整改时间不超过三个月;
(四)特别重大环境安全隐患由市人民政府实施挂牌督办,整改时间不超过四个月。
在整改期间,环境安全隐患所在单位要制定切实可行的安全保障措施。逾期未完成整改的,依据《环境保护法》等有关规定予以处理。
第十四条 各县(市、区)环境保护行政主管部门、各行业管理部门应根据职责分工,明确隐患监管责任单位。对环境安全隐患所在单位实施重点监管,加大巡回检查的频次和力度,督促其尽快整改到位。
第六章 隐患解除
第十五条 环境安全隐患所在单位隐患整改完毕后,按照管辖权限,应及时向市、县(市、区)环境保护主管部门和行业管理部门提出书面申请,经现场检查审核后方可解除:
(一)一般环境安全隐患由各行业主管部门解除;
(二)较大环境安全隐患由各县(市、区)环境保护行政主管部门解除;
(三)重大环境安全隐患由市环境保护行政主管部门解除;
(四)特别重大环境安全隐患由市人民政府解除。
第七章 责 任
第十六条 对环境安全隐患排查不深入、不细致,拒报、瞒报、漏报环境安全隐患,或对排查出的环境安全隐患整改措施不到位、责任制不落实致使环境安全隐患长期得不到整改引发环境污染事故的,依据《环境保护法》、《环境保护违法违纪行政处分暂行规定》等,追究相关单位以及有关人员的责任。
第八章 附 则
第十七条 本规定自印发之日起施行。
国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局:
根据国务院的统一部署,各地相继出台住房制度改革的实施办法。现对外商投资企业(以下简称企业)及其中方雇员(以下简称个人)提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下:
一、对企业和个人按照国家或地方政府住房制度的有关规定提存各类住房补贴或住房公积金(包括自愿住房公积金)的税务处理。 (一)在未实行住房制度改革的地区,企业按照财政部门、劳动部门的原有规定提取的住房补贴,可作为计算企业当期应纳税所得额的扣除项目在当期成
本费用中列支。
(二)在已实行住房制度改革的地区,企业按照国家或地方政府规定的比例提存各类住房公积金时,凡企业在计征企业所得税前已按有关规定提存各类职工福利基金的,企业每年提存的该项职工福利基金支付除职工住房支出以外的其他规定用途支出后的帐面余额应转为住房公积金;帐
面无余额或帐面余额不足以结转当年应提存的住房公积金的,不足部分方可在计征所得税前作为当期成本、费用列支。
(三)企业和个人按照国家或地方政府规定的比例提取并向指定机构实际缴付的住房公积金,在计征个人所得税时可不计入个人当期工资、薪金收入。
二、企业和个人支用本通知第一条所指的住房补贴或住房公积金的税务处理
(一)企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出,应在已提存的该个人住房补贴或住房公积金中列支。 (二)个人领取已提存的住房公积金(包括企业提存部分和个人提存部分),应按实际领取数计入个人当期工资、薪金收入计算缴纳个人所得税。但个
人实际支付的各项住房支出(包括购建房支出和租房支出等),符合国家和地方政府规定的用途,并能提供有效合法的支付凭证,经主管税务机关审核,可从实际领取数中扣除,超过实际领取数的部分,不得从当期工资薪金收入中扣除。
三、企业和个人超出国家或地方政府规定的比例提存与支用各类住房补贴或住房公积金的税务处理
(一)企业超出国家或地方政府规定的比例自行提存的各类住房补贴或住房(补充)公积金,不得在企业当期成本、费用中列支。
(二)企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出,不足以在按国家或地方政府规定提存的该个人住房补贴或住房公积金中列支的部分,凡企业董事会决议由企业支付的,可依有效合法的支付凭证列入企业当期成本、费用。但同时应计入个人当期工资、薪金
收入计征个人所得税。
(三)个人超出国家或地方政府规定的比例提存的住房公积金,在计算缴纳个人所得税时,不得从个人当期工资、薪金所得中扣除。
CIRCULAR ON THE QUESTION CONCERNING THE HANDLING OF TAXATIONRELATED TO THE DRAWING AND USE OF HOUSING PUBLIC ACCUMULATION FUNDS BYENTERPRISES WITH FOREIGN INVESTMENT AND THEIR EMPLOYEES
(State Administration of Taxation: 26 July 1994 Coded Guo Shui Fa[1994] No. 165)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In line with the unified planning of the State Council,
implementation measures for reform of the housing system have been
published one after another in various localities. The question concerning
taxation handling related to the drawing, receiving and use of various
housing subsidies or housing public accumulation funds by enterprise with
foreign investment (hereinafter referred to as enterprises) and the
employees of the Chinese side (hereinafter referred to as individuals) is
hereby clarified as follows:
I. The handling of taxation related to the drawing of various housing
subsidies or housing public accumulation funds (including voluntary
housing public accumulation funds) by enterprises and individuals in
accordance with relevant stipulations as set in the housing system of
national or local government.
(1) In areas which have not as yet carried out reform of the housing
system, the housing subsidies drawn by enterprises in accordance with the
original stipulations of financial department and labor department may be
regarded as the deducting items for calculating the enterprise's current
payable tax on the income amount and be itemized in the current cost
expenses.
(2) In areas where reform of the housing system has been introduced,
when an enterprise has drawn various kinds of housing public accumulation
funds in accordance with the proportion set by the national or local
government, if an enterprise has drawn various types of workers' welfare
funds in accordance with related regulations before the calculation and
collection of enterprise income tax, the book balance of that workers'
welfare funds drawn each year by the enterprise, after paying for the
expenditures for other stipulated purposes than paying for workers'
housing expenditures shall be turned into housing public accumulation
funds; when there is no book balance or the book balance is not enough to
carry down the housing public accumulation funds drawn in the current
year, only then can the deficiency be itemized as the period costs and
expenses before income tax is calculated and collected.
(3) The housing public accumulation funds drawn by an enterprise and
an individual in accordance with the proportion stipulated by the national
or local government and actually paid to a designated organization may not
be included in the individual's current wage and salary income when
individual income tax is calculated and levied.
II. The handling of taxation related to an enterprise and an
individual who use the housing subsidies or housing public accumulation
funds as referred to in Article 1 of this Circular
(1) The housing expenditures such as the expenses on housing purchase
and construction, expenses on housing repair and expense on rentals
actually paid by the enterprise to individuals shall be itemized in the
individual's housing subsidies or housing public accumulation funds that
have been drawn.
(2) The already drawn housing public accumulation funds received by
an individual (including the part drawn by the enterprise and the part
drawn by an individual) shall be included in the individual's current wage
and salary income in accordance with the amount actually received for the
calculation and payment of individual income tax. But the various housing
expenditures actually paid by an individual (including expenditures on the
purchase and construction of houses and expenditure on rents), which
conform with the uses stipulated by the national and local governments and
for which effective and legal payment certificates can be provided, after
examination and verification by the competent tax authorities, may be
deducted from the amount actually received, the part that exceeds the
amount actually received cannot be deducted from the current wage and
salary income.
III. The handling of taxation related to the drawing and use of
various housing subsidies or housing public accumulation funds by an
enterprise and an individual, that exceed the proportion stipulated by the
national or local government
(1) The various housing subsidies or housing (supplementary) public
accumulation funds drawn by an enterprise itself, that exceed the
proportion as set by the national or local government cannot be listed and
spent as the enterprise's current costs and expenses.
(2) If the housing expenditures such as expenses on housing purchase
and construction, housing repair expense and rental expense actually paid
by the enterprise to individuals are not enough to be itemized in that
individual's housing subsidies or housing public accumulation funds drawn
in accordance with the proportion stipulated by the national or local
government, the expenditure paid by the enterprise in accordance with the
resolution of the board of directors of the enterprise may be included in
the enterprise's current costs and expenses in light of an effective and
legal payment certificate. But at the same time, it should be included in
the individual's current wage and salary income for the calculation and
levying of individual income tax.
(3) The housing public accumulation funds drawn by an individual that
exceeds the proportion set by the national or local government cannot be
deducted from the individual's current wage and salary income when
individual income tax is calculated and paid.
1994年7月26日