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财政部、国家税务总局关于国有统配煤矿职工住宅建设投资免征固定资产投资方向调节税问题的通知

作者:法律资料网 时间:2024-07-08 18:45:00  浏览:9849   来源:法律资料网
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财政部、国家税务总局关于国有统配煤矿职工住宅建设投资免征固定资产投资方向调节税问题的通知

财政部 国家税务总局


财政部、国家税务总局关于国有统配煤矿职工住宅建设投资免征固定资产投资方向调节税问题的通知
财政部、国家税务总局



各省、自治区、直辖市、计划单列市财政厅(局),地方税务局:
经国务院批准,从1996年1月1日起至1997年12月31日止,对国有统配煤矿建设职工住宅的投资免征固定资产投资方向调节税。




1997年5月13日
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关于严格禁止在旅游业务中私自收授回扣和收取小费的规定(附英文)

国家旅游局


关于严格禁止在旅游业务中私自收授回扣和收取小费的规定(附英文)

(1987年8月2日国务院批准1987年8月17日国家旅游局发布)

第一条 为了加强旅游系统职工队伍的精神文明建设,反对在旅游业务中私自收授回扣和收取小费的不正当行为,维护我国旅游声誉,更好地发展旅游事业,特制定本规定。
第二条 旅游系统职工在工作中,不得私自索要、收受回扣(包括券证、实物和其他报酬)。
违反前款规定,有下列行为之一的,由旅游行政管理部门根据情节予以处罚:
(一)私自索要、收受回扣金额在五百元以下的,没收非法所得,并可处以相当于其非法所得等值或者以下的罚款,同时给予行政警告或者记过处分。
(二)私自索要、收受回扣金额在五百元以上、一千元以下的,没收非法所得,并可处以相当于其非法所得等值两倍以下的罚款,同时给予留用察看处分。
(三)私自索要、收受回扣,金额在一千元以上的,没收其非法所得,同时给予开除公职处分。
第三条 接待旅游者的商店、餐馆、汽车公司等经营单位,在经营中不得向私人付给回扣。
违反前款规定,有下列行为之一的,由旅游行政管理部门会同有关主管部门根据情节予以处罚:
(一)主动付给私人回扣金额在一千元以下的,处以相当于其所付回扣等值两倍以下的罚款;主管部门应当对直接责任人和经营单位负责人给予行政处分。
(二)主动付给私人回扣金额在一千元以上、二千元以下的,处以相当于其所付回扣等值三倍以下的罚款;主管部门应当对直接责任人和经营单位负责人给予行政处分。
(三)主动付给私人回扣金额在二千元以上的,除按照本款第(二)项的规定给予处罚外,并可责令该经营单位停业整顿,或者由工商行政管理部门依法吊销其营业执照。
第四条 旅游系统职工在工作中,不得向旅游者索要、收受小费;也不得收受旅游者主动付给的小费。
旅游者主动赠送礼品,应当谢绝;确实谢绝不了的,应当按照国家有关礼品的规定处理。
第五条 违反第四条规定,有下列行为之一的,由旅游行政管理部门予以处罚:
(一)本人未主动索要,但收受小费的,给予批评教育,没收其所收小费。
(二)主动索要小费,或者暗示、刁难旅游者,造成不良影响的,给予行政处分,并可同时处以相当于其所收小费三倍以下的罚款;情节恶劣,后果严重的,可给予留用察看直至开除公职处分。
第六条 违反本规定第二条、第三条、第四条的行为,情节严重,触犯刑律的,交司法机关依法追究刑事责任。
第七条 因私自索要、收受回扣或者小费被开除公职的,不得再录用为旅游系统职工。
第八条 对于坚持原则,拒绝收受回扣、小费,热情为旅游者提供服务,得到旅游者好评的工作人员,应当给予精神和物质奖励。
第九条 罚没的款项和实物,应当按照国家有关规定处理。
第十条 旅游行政管理部门负责监督检查本规定的贯彻实施。工商、财政、审计等部门,应当在各自职责范围内加强配合。
第十一条 本规定适用于旅游系统的所有单位,以及其他涉及旅游业务的商店、餐馆、汽车公司等经营单位。
第十二条 本规定所称的“以上”,包括本数。
第十三条 本规定自发布之日起施行。

PROVISIONS CONCERNING STRICT FORBIDDANCE ON ACCEPTANCE OF REBATESAND TIPS IN HANDLING TOURIST BUSINESS

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 the "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)
PROVISIONS CONCERNING STRICT FORBIDDANCE ON ACCEPTANCE OF REBATES
AND TIPS IN HANDLING TOURIST BUSINESS
(Approved by the State Council on August 2, 1987 and promulgated
by the National Tourism Administration on August 17, 1987)
Article 1
These Provisions are formulated in order to promote cultural and
ideological progress of the contingent of workers and staff members in the
tourist industry, to fight against the improper acts of accepting, without
permission, rebates and tips in handling tourist business, to defend the
reputation of our tourist industry so as to ensure its further
development.
Article 2
Workers and staff members in the tourist industry shall not ask for, or
accept, without permission, rebates (including various negotiable
securities, material objects and other remuneration).
With respect to those who have committed one of the following acts in
violation of the provisions in the preceding paragraph, the tourism
administration department shall impose punishments depending on the
seriousness of the cases:
(1) In case that the amount of rebates the violator has privately asked
for or accepted is 500 yuan or less, the illegal gain shall be
confiscated, and a fine equal to the illegal gain, or less, may
concurrently be imposed; and, at the same time, an administrative warning
shall be given, or a demerit be recorded.
(2) In case that the amount of rebates the violator has privately asked
for or accepted is above 500 and below 1,000 yuan, the illegal gain shall
be confiscated, and a fine equal to two times as much, or less, as the
illegal gain may concurrently be imposed, and, at the same time, the
punishment of probation on job shall be imposed.
(3) In case that the amount of rebates the violator has privately asked
for or accepted is above 1,000 yuan, the illegal gain shall be
confiscated, and, at the same time, the punishment of dismissal from
office shall be imposed.
Article 3
Business operating units that receive tourists, such as stores,
restaurants and automobile companies, shall not pay rebates to individuals
in business operations. With respect to those who have committed one of
the following acts in violation of the provisions in the preceding
paragraph, the tourism administration department, shall, in consultation
with the competent authorities, impose punishments depending on the
seriousness of the cases:
(1) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is 1,000 yuan or less, a fine equal to two
times as much, or less, as the amount of rebates shall be imposed on the
violator; and the competent authorities shall impose disciplinary sanction
on the violator, and also on the person who is in charge of the business
operating unit.
(2) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is above 1,000 and below 2,000, a fine equal
to three times as much, or less, as the amount of rebates shall be
imposed; and the competent authorities shall impose disciplinary sanction
on the violator, and also on the person who is in charge of the business
operating unit.
(3) In case that the amount of rebates a violator has paid on his/her own
initiative to an individual is above 2,000 yuan, the tourism
administration department may, in addition to imposing punishment in
accordance with the provisions in item (2) of this Article, order the
business operating unit to cease business operations for rectification,
or, the administrative department for industry and commerce shall revoke
the violator's business licence in accordance with the law.
Article 4
Workers and staff members in the tourist industry shall not ask for, or
accept, tips from tourists; and they shall not accept any tips given by
tourists on latter's own initiative, either.
In case that tourists present gifts on their own initiative, the gifts
should be declined; gifts that are difficult to be declined shall be
handled in accordance with the provisions of the State concerning gifts.
Article 5
With respect to those who have committed one of the following acts in
violation of the provisions of Article 4 of these Provisions, the tourism
administration department shall impose punishment:
(1) In case that the violator has accepted tips without asking for them on
his/her own initiative, he/she shall be criticized, and the tips he/she
has accepted shall be confiscated.
(2) In case that the violator has asked for tips on his/her own
initiative, or has so hinted by deliberately making things difficult for
tourists and has thus produced very bad effect, the tourism administration
department shall impose disciplinary sanction on the violator, and, at the
same time, impose a fine equal to three times as much, or less, as the
tips that the violator has accepted; if the case is extremely abominable
and has caused grave consequences, the punishment of probation on job or
even dismissal from office may be imposed on the violator, depending on
the seriousness of the case.
Article 6
With respect to those who have violated the provisions in Articles 2, 3
and 4, if the case is so serious as to constitute a crime, the violator's
criminal responsibility shall be investigated by judicial organs in
accordance with the law.
Article 7
Those who have been discharged from office on account of having privately
asked for or accepted rebates or tips, shall not be re-employed as staff
members or workers in the entire tourist industry.
Article 8
Those who have observed the disciplines, declined rebates and tips, and
served tourists warm-heartedly and have thus been praised by tourists,
shall be given moral encouragement and material rewards.
Article 9
Fines, and illegal gains and objects confiscated, shall be handled in
accordance with the pertinent provisions of the State.
Article 10
The tourism administration department shall be responsible for supervising
the implementation of these Provisions. The administrative department for
industry and commerce, the department of finance and the auditing
department shall, within their respective scope of functions, strengthen
their coordination.
Article 11
These Provisions shall apply to all units in the tourist industry, and
also to other business operating units with relevance to tourist business,
such as stores, restaurants, and automobile companies.
Article 12
The expression "above..." referred to in these Provisions includes the
figure itself.
Article 13
These Provisions shall go into effect as of the date of promulgation.


关于印发中医药治疗手足口病临床技术指南(2012年版)的通知

国家中医药管理局


关于印发中医药治疗手足口病临床技术指南(2012年版)的通知


国中医药医政医管便函〔2012〕93号



各省、自治区、直辖市卫生厅局中医处、中医药管理局医政处,新疆生产建设兵团卫生局中医处,中国中医科学院,北京中医药大学:
为指导各地应用中医药做好手足口病的防治工作,我司组织国家中医药管理局突发公共事件中医药应急专家委员会根据近期手足口病例的临床表现和证候特点,对《中医药治疗手足口病临床技术指南(2010年版)》进行了修订,形成了《中医药治疗手足口病临床技术指南(2012年版)》,现印发给你们,供在手足口病中医药临床诊疗工作中参考使用。


二○一二年六月五日



中医药治疗手足口病临床技术指南(2012年版)


手足口病属于中医“瘟疫”范畴。疫毒经口鼻而入,湿热侵袭脾肺,外发四肢,上熏口咽,发为疱疹,并见发热、咽痛、流涎、纳差、便秘等症状,重症者邪毒炽盛,湿热生风,表现为高热、易惊、肌肉瞤动、瘛瘲,甚则内陷厥阴,致神昏、厥、脱。
本病多见于婴幼儿,且婴幼儿系稚阴稚阳之体,宜早发现、早治疗、防变证,本病重症传变迅速,应密切观察、积极救治。
1、普通型:脾肺湿热证
临床表现:手、足、口等部位出现丘疹、疱疹,发热或无发热,倦怠,流涎,咽痛,纳差,便秘,舌质淡红或红,苔腻,脉数,指纹红紫。
治法:清热解毒,化湿透邪
基本方药:甘露消毒丹加减
药物组成:黄芩、藿香、连翘、金银花、滑石、牛蒡子、佩兰、白茅根、生薏米、通草、青蒿、生甘草
用法用量:根据患儿的年龄、体重等酌定药物用量。日1剂,水煎100—150毫升,分3—4次口服。
中药灌肠方:藿香、败酱草、黄芩、青蒿、栀子、生薏米
外治法:咽部疱疹可选用青黛散、双料喉风散、冰硼散等。
中成药:金莲清热泡腾片、抗病毒口服液、金振口服液、蓝芩口服液、小儿豉翘清热颗粒、喜炎平注射液、热毒宁注射液等。
2、重型:湿热动风证
临床表现:高热,易惊,肌肉瞤动,瘛瘲,或见肢体痿软,无力,呕吐,嗜睡,甚则昏矇,舌暗红或红绛,苔黄腻或黄燥,脉弦细数,指纹紫滞。
治法:解毒化湿,熄风定惊
基本方药:清瘟败毒饮合羚角钩藤汤加减
药物组成:生石膏、大黄、生栀子、黄连、钩藤、天麻、菊花、生薏米、羚羊角粉、全蝎、白僵蚕、生牡蛎
用法用量:根据患儿的年龄、体重等酌定药物用量。日1剂,水煎100—150毫升,分3—4次口服。
中药灌肠方:酒大黄、生石膏、生薏米、钩藤、天麻、桂枝
中成药:喜炎平注射液、热毒宁注射液、痰热清注射液、醒脑静注射液、安宫牛黄丸、紫雪丹或新雪丹等。
3、危重型:厥、脱证
临床表现:壮热,神昏,手足厥冷,面色苍白,口唇紫绀,喘促,口中可见粉红色泡沫液(痰),舌质紫暗,脉细数或沉迟,或脉微欲绝,指纹紫暗。
治法:解毒开窍,益气固脱,回阳救逆
基本方药:安宫牛黄丸合参附汤或生脉散加减
药物组成:羚羊角、天竺黄、石菖蒲、郁金、红参、麦冬、制附子
用法用量:根据患儿的年龄、体重等酌定药物用量。浓煎,频服或鼻饲。
中成药:参附注射液、生脉注射液、醒脑静注射液等。
4、恢复期:气阴不足、余邪未尽
临床表现:乏力,纳差,或伴肢体痿软,舌淡红,苔薄腻,脉细。
治法:益气养阴,化湿通络
基本方药:生脉散加减
药物组成:人参、五味子、麦冬、玉竹、青蒿、木瓜、威灵仙、当归、丝瓜络、炙甘草
用法用量:根据患儿的年龄、体重等酌定药物用量。日1剂,水煎分3—4次口服。






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