宁夏回族自治区人民政府


宁夏回族自治区基础测绘管理办法

（2002年12月2日宁夏回族自治区人民政府第102次常务会议审议通过　2002年12月16日宁夏回族自治区人民政府令第53号公布）


第一条 为了加强对基础测绘活动的管理，满足国民经济和社会发展对基础地理信息的需要，根据《中华人民共和国测绘法》，结合本自治区实际，制定本办法。

第二条 本办法所称基础测绘，是指为了向社会提供基础地理信息，由财政提供经费，管理测绘工作的部门组织实施的建立大地测量控制网、测制基本比例尺地形图和建立基础地理信息系统的测绘活动。

第三条 在本自治区行政区域内从事基础测绘活动，必须遵守本办法。

第四条 基础测绘是基础性、公益性事业。县级以上人民政府应当加强对基础测绘工作的领导，并将基础测绘工作纳入国民经济和社会发展计划。

第五条 县级以上人民政府管理测绘工作的部门，主管本行政区域内的基础测绘工作。

基础测绘实行分级管理。

第六条 自治区人民政府管理测绘工作的部门（以下简称自治区管理测绘工作的部门）根据基础测绘规划提出年度计划，由自治区发展计划部门综合平衡后，列入自治区国民经济和社会年度发展计划。

市、县（区）人民政府管理测绘工作的部门（以下简称市、县（区）管理测绘工作的部门）根据本地区国民经济和社会发展的实际需要，编制基础测绘规划和年度计划，报同级人民政府批准后组织实施。

市、县（区）基础测绘规划和年度计划应当报自治区管理测绘工作的部门备案。

第七条 县级以上财政部门应当根据本地区基础测绘年度计划安排经费，保证基础测绘的实施。

基础测绘经费的管理与使用，应当依照财政部发布的《基础测绘经费管理办法》执行。

第八条 下列基础测绘项目由自治区管理测绘工作的部门组织实施：

（一）布设全区统一的平面控制网、高程控制网和空间定位网；

（二）测制1:10000基本比例尺地形图；

（三）建立1:10000比例尺地形图数据库；

（四）建立自治区基础地理信息系统；

（五）对基础地理信息进行定期或者适时更新；

（六）自治区重点建设工程的前期测绘；

（七）为社会服务的航空、航天和遥感测绘；

（八）其他应当由自治区管理测绘工作的部门组织实施的基础测绘项目。

第九条 下列基础测绘项目由市、县（区）管理测绘工作的部门组织实施：

（一）布设平面控制网、高程控制网和空间定位网；

（二）测制1:2000、1:1000、1:500基本比例尺地形图；

（三）建立本行政区域基础地理信息系统。

第十条 基础地理信息按照下列规定更新：

（一）由自治区管理测绘工作的部门组织布设的平面控制网、高程控制网和空间定位网，在十年内进行复测改造；

（二）由自治区管理测绘工作的部门组织测制的1:10000的山区和川区基本比例尺地形图，分别在十年内和五年内进行更新；

（三）由市、县（区）管理测绘工作的部门组织布设的平面控制网、高程控制网和空间定位网，在五年内进行复测改造；

（四）由市、县（区）管理测绘工作的部门组织测制的基本比例尺地形图，在四年内进行更新。

第十一条 管理测绘工作的部门，应当充分利用卫星定位系统、遥感、地理信息系统等先进技术手段，实现基础地理信息的快速获取与更新，实现智能化处理和网络化生产管理以及分发服务。

第十二条 基础测绘项目承揽单位的确定，按照公开、公平、公正的原则进行。

基础测绘项目按照国家有关规定必须进行招标的，管理测绘工作的部门应当依照《中华人民共和国招标投标法》和本自治区的有关规定组织招标。

第十三条 承揽基础测绘项目的单位，应当具有相应的测绘资质等级，持有省级以上管理测绘工作的部门颁发的测绘资质证书。

承揽基础测绘项目的单位，不得将承揽的项目转包。

第十四条 基础测绘项目的实测，必须采用国家统一的测绘基准，执行国家测绘技术标准。

第十五条 基础测绘成果的验收，由管理测绘工作的部门组织法定测绘质量监督检验机构实施。

基础测绘成果未经验收或者验收不合格的，不得提供给他人使用。

第十六条 承揽基础测绘项目的单位，应当自测绘成果验收合格之日起10日内，向组织实施该项目的管理测绘工作的部门提交完整的测绘成果。

第十七条 基础测绘成果用于国家机关决策和社会公益性事业的，应当无偿提供。

前款规定之外的，依法实行有偿使用制度；但是，政府及其有关部门和军队因防灾、减灾、国防建设等公共利益的需要，可以无偿使用。

第十八条 基础地理信息资源实行共建共享。已有公开的测绘成果的，政府有关部门、单位不得重复测绘。

第十九条 管理测绘工作的部门，应当编制并定期向社会公布基础测绘成果目录，并将基础测绘成果目录向上一级管理测绘工作的部门汇交。

第二十条 管理测绘工作的部门，应当加强对基础测绘成果的管理，防止国有无形资产流失。

未经管理测绘工作的部门批准，任何单位和个人不得擅自复制、转让或者转借基础测绘成果。

第二十一条 违反本办法规定，测绘单位将测绘项目转包的，责令改正，没收违法所得，处测绘约定报酬一倍以上二倍以下的罚款，并可以责令停业整顿或者降低资质等级；情节严重的，吊销测绘资质证书。

第二十二条 当事人对行政处罚决定不服的，可以依法申请行政复议或者提起行政诉讼。当事人逾期不申请复议，不提起诉讼，又不履行的，由作出行政处罚决定的机关申请人民法院强制执行。

第二十三条 管理测绘工作的部门的工作人员滥用职权、徇私舞弊、玩忽职守的，由其所在部门或者上级主管部门给予行政处分；构成犯罪的，依法追究刑事责任。

第二十四条 本办法自2003年2月1日起施行。



财政部 国家税务总局


关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局



各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。

CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX

(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)

Whole Doc.

To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:

I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.

II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.

III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates

IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.



1994年5月13日