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关于建设系统实施西部开发的工作意见

建设部


关于印发《关于建设系统实施西部开发的工作意见》的通知

建综[2001]183号


各省、自治区建设厅、直辖市建委(北京市市政管委、首都规委办、天津市市容委、重庆市市政管委),副省级城市建委(深圳市建设局、规划国土局),新疆生产建设兵团建设局:

  现将建设部《关于建设系统实施西部开发的工作意见》印发给你们,请结合实施情况,认真贯彻落实。

中华人民共和国建设部
二○○一年八月二十四日

附件

关于建设系统实施西部开发的工作意见

  为了贯彻落实党中央和国务院实施西部大开发的战略部署,加强对西部地区建设事业改革与发展的指导和支持,加快城镇化进程,促进西部地区建设事业的发展,根据《国务院关于实施西部大开发若干政策措施的通知》(国发[2000]33号)精神,现就今后一段时期建设系统在西部大开发中的主要工作,提出以下意见:

  一、加强规划工作,切实发挥规划在西部地区城乡建设中的先导和调控作用。结合西部重大基础设施项目建设,调整优化西部地区城镇体系布局,培育发展一批地方性中心城市,增强省域中心城市的辐射带动作用。组织技术力量,采用对口帮助、技术联合、专家咨询等形式,加强对西部各省(自治区、直辖市)城乡规划,特别是省域城镇体系规划和中心城市总体规划编制工作的技术指导和支持,加快审查速度。重点做好成渝地区、关中地区、西陇海兰新经济带、长江上游经济带和南(宁)贵(阳)昆(明)经济区等城镇密集区城镇体系规划编制工作的指导和协调。加强对西部地区村镇建设特别是小城镇建设的指导,因地制宜、突出重点,积极稳妥地推进西部地区小城镇建设。重点发展县城和部分基础条件好、发展潜力大的建制镇,使其成为具有较强凝聚力的农村区域经济文化中心。帮助西部少数民族地区大力发展各具特色的民族文化村镇。

  二、加快西部地区城镇基础设施建设。西部地区城镇基础设施建设应当适度超前,国家预算内用于城市建设的资金,重点支持西部地区城市道路、供水、污水处理、垃圾处理等基础设施建设。结合西气东输、南水北调等跨区域大型建设项目的实施,沿线城市要认真做好项目前期工作,充实完善项目库。开展技术咨询,帮助提高西部地区建设项目可行性研究的质量,选择经济实用的工艺流程,优化投资结构。重点做好西部污水处理、垃圾处理等城市基础设施项目利用国债资金的申报工作,争取提高国债资金的投入比例。“十五”期间,建设部每年的城建补助资金全部用于西部地区。

  三、加强西部地区城镇生态建设和环境保护,增强西部地区城镇的可持续发展能力。加强西部地区技术创新工作力度,大力推广成熟的适用技术。加大对西部地区水资源保护、节水、水污染防治的技术指导,指导西部地区创建节水型城市。支持和帮助西北地区研究开发雨洪水收集、贮存和微咸水利用技术与装备,指导帮助西南岩溶石漠化地区逐步解决工程性缺水问题。积极推广经济适用的城市供水管网改造、污水处理和污水回用技术与设备,西部所有设市城市都要建设污水处理设施。指导西部地区建立适用的垃圾收集、运输、处理系统工程,推进垃圾处理技术研究,逐步提高垃圾无害化处理和资源化利用水平。加强和改进西部地区城市绿化建设,组织技术力量,加强西部地区区域性植物物种的选种育苗和栽培管护研究开发,减少绿化养护的水消耗,提高城市绿地的存活率。加强建筑节能工作,鼓励和支持西部地区根据自然条件和能源条件,开发利用风能、太阳能、地热等新能源的城镇供热采暖系统。指导帮助西部地区做好风景名胜资源的调查,统筹制定西部地区历史文化名城和风景名胜资源保护和开发利用的规划,支持和协助做好西部地区申报国家级风景名胜区和世界自然与文化遗产工作。

  四、加快城市供水、污水处理、供热、供气、公交等价格和收费改革,建立合理的市政公用事业产品和服务价格形成机制。在考虑当地居民经济承受能力和合理控制供水成本的前提下,提高水价,增强供水企业的自我发展能力,促进节约资源。指导西部地区全面推行污水处理和垃圾处理收费制度,西部所有城市都要尽快开征污水处理费,并将收费标准调整到保本微利的水平,满足污水处理设施建设和运营的需要。西部地区根据实际情况,在国家出台统一的垃圾处理收费政策之前,可先行出台本地区的城市垃圾处理收费政策。

  五、发挥市场机制的作用,扩大开放,积极拓宽城市建设资金渠道。打破地区封锁和部门垄断,清理、修订建设法律法规,简化审批程序,放宽市场准入,放开城市供水、供热、供气的管网建设市场。以特许经营制度作为城市市政公用事业投资体制和管理体制改革的突破口,积极吸纳社会资金,引导鼓励民营企业、合资合作企业和外商独资企业建设经营市政公用事业,鼓励有条件的市政公用企业或企业集团开展跨地区经营,形成不同所有制和不同组织形式的企业并存格局。通过盘活存量资产,聚拢可变现的有形和无形资产用于城市建设,增强融资能力。鼓励外商直接投资,扩大西部地区城市供水BOT、TOT试点规模,开展污水处理和垃圾处理BOT、TOT试点工作。

  六、继续实施经济适用房政策,加快建立西部地区廉租房制度。加大对西部地区经济适用房建设的支持力度,落实各项优惠政策。加快经济适用住宅区的道路、公交、管网、学校、医院等市政配套设施建设,形成设施齐全、生活方便的居住区。加强对西部地区经济适用房建设和管理的技术政策指导,妥善解决购买对象、建设标准与购买标准、销售价格和收入审核问题。在西部开展廉租房试点工作,选择一批前期准备工作较好的城市建立廉租房制度,以点带面,逐步推广。争取将最低收入家庭的基本住房费用纳入各地最低生活保障体系,通过租金补贴、实物配租、租金减免等多种形式解决最低收入家庭基本住房问题。争取廉租房专项补助资金,修订、完善廉租房制度的有关政策规定,逐步实现规范化、程序化。利用西部地区的资源和劳动力优势,加快推进西部地区住宅部品产业化进程。

  七、加强对西部地区建筑业和勘察设计业的指导,促进东西部地区同行业之间的交流,使其健康发展。推进西部建筑施工企业体制创新和技术创新,加快适用技术推广,促进科技成果转化,提高企业技术管理水平。以市场为导向,以企业为主体,鼓励东中西部地区以及西部地区之间建筑业企业通过劳务、资金、技术、管理等合作形式,建立跨区域的大型企业集团,在全国范围内联合承包工程项目,互利互惠,共同发展。继续巩固和发展西部建筑劳务基地,加强建筑劳动力要素市场建设,规范管理,强化培训。加快勘察设计企业改制步伐,允许国际上技术、管理先进的工程咨询单位参股控股。推进东中西部地区勘察设计企业的业务合作和交流。支持和鼓励执业注册人员按规定开办股份制民营设计事务所,尽快形成不同经济类型设计企业的竞争局面,提高技术和服务水平。

  八、加强西部地区建设行业人员培训,国家在政策、培训经费上给予倾斜。开展西部建设行业人才状况调查,制定培养规划和干部培训计划。加强对西部地区县级以上建设行政主管部门分管领导的短期培训,不断提高其城市规划、建设、管理的领导能力和决策水平。继续做好管理、技术人员以更新知识为主的继续教育,在培训基地建设、教材编写、师资队伍建设等方面给予指导和帮助。加快发展西部地区建设职业教育和建设职业技能岗位培训,大力培养技能型人才。引导建设系统企事业单位与建设类高中等院校开展多种形式的共建合作。积极推进东中西部之间建设系统人员交流,鼓励东中部地区管理和技术人员到西部地区挂职锻炼,为西部地区管理和技术人员到东中部学习、锻炼创造条件。优先组织西部地区人员参加建设系统技术和管理干部出国考察、进修等对外交流与合作活动。

  九、各地建设行政主管部门要加大对西部开发工作的支持力度。建设部将发挥桥梁和纽带作用,推进东中西部地区建设行政主管部门之间的交流,相互借鉴,不断提高城市建设和管理水平。促进东中西部信息交流和项目合作,互惠互利,共同发展。东中部各省(直辖市)建设行政主管部门要积极宣传,促进合作,通过组织经贸考察、信息交流、专项推广等形式,引导鼓励东部企业去西部投资、创业,利用西部丰富的自然资源和劳动力资源,通过联合、兼并、参股、独资等形式设立劳动密集型和高科技型企业,把东中部的资金、技术、人才优势变为加快西部开发的动力。引导鼓励东中部的技术和管理人员到西部工作,开展技术指导、咨询服务,促进西部提高技术和管理水平。东中部地区要积极支持长江、黄河中上游的生态环境建设和保护,利用国家的各项优惠政策,积极参与城市供水、污水和垃圾处理、节水绿化等改善和保护生态项目的建设与运营,为东中西部的协调发展创造条件。

  十、进一步解放思想,真抓实干,不断创新。西部地区各级建设行政主管部门和广大干部职工,要积极主动地适应社会主义市场经济的发展要求,在学习借鉴发达地区建设管理改革成功经验的基础上,发挥主动性和创造性,大胆探索适应本地区发展需要的管理方式和调控手段。增强法制观念,加快职能转变,推进依法行政,规范行政行为,为西部开发创造良好的法制环境。西部各省(自治区、直辖市)建设行政主管部门要抓住国家实施西部大开发的有利时机,认真贯彻落实国家西部大开发各项政策措施,结合本地区的实际情况,发挥优势,科学分析,准确定位,研究制定具体的实施方案,用足用好各项优惠政策。要通过各种方式,加强宣传、扩大影响,积极吸引资金和人才,促进西部地区城乡建设改革与发展。

  十一、实施西部大开发是一项长期艰巨的任务,各级建设行政主管部门一定要高度重视,加强组织领导。建设部成立西部开发工作领导小组及办公室,综合协调全国建设系统实施西部开发的各项工作。各省(自治区、直辖市)建设行政主管部门,要根据工作需要,成立相应的领导小组及办公室,组织协调和落实有关西部开发的各项工作。


中华人民共和国进口货物许可制度暂行条例(附英文)

国务院


中华人民共和国进口货物许可制度暂行条例(附英文)

1984年1月10日,国务院

第一条 为了加强进口贸易的计划管理,提高经济效益,更好地为社会主义现代化建设服务,特制定本条例。
第二条 中华人民共和国实行进口货物许可制度。凡属本条例规定凭证进口的货物,除国家另有规定者外,都必须事先申请领取进口货物许可证,经由国家批准经营该项进口业务的公司办理进口订货。海关凭进口货物许可证和其他有关单证查验放行。
第三条 中华人民共和国对外经济贸易部代表国家统一签发进口货物许可证。
省级对外经济贸易管理部门,在对外经济贸易部规定的范围内,可以签发本省、自治区、直辖市进口货物许可证。
对外经济贸易部也可以授权派驻主要口岸的特派员办事处,在规定的范围内签发进口货物许可证。
第四条 经国家批准,可以经营进口业务的各类公司,都必须严格按照批准的经营范围和进口商品目录办理进口业务。
前款公司中的外贸专业进出口总公司、部属进出口公司、省级人民政府所属进出口公司进口的货物,除国家限制进口者外,免领进口货物许可证,海关凭有关进口单证查验放行。其他公司进口货物,都必须申请领取进口货物许可证,海关凭进口货物许可证和有关单证查验放行。
禁止未经批准经营进口业务的部门、企业自行进口货物。
第五条 根据国家规定,经国务院有关部委或省、自治区、直辖市人民政府批准,对外签订的来料加工、来件装配、补偿贸易、承包工程的协议、合同项下的进口货物,没有超出批准项目范围的,免领进口货物许可证。但是,补偿贸易、承包工程项下进口国家限制进口的货物,以及来?
霞庸ぁ⒗醇芭湎钕陆诘牧稀⒓蚣庸さ某善罚枰谙模急匦肷昵肓烊〗诨跷镄砜芍ぁ?
第六条 进口国家限制进口的货物,不分进口方式、外汇来源、进口渠道,都必须按照国家规定的审批权限,报经主管部门和归口审查部门审核批准,由订货单位凭批准证件申请领取进口货物许可证。
国家限制进口货物的品种,由对外经济贸易部根据国家规定统一公布、调整。
第七条 下列进口,不属于前条第二款品种范围的,免领进口货物许可证:
一、经国家批准,可以经营进出口业务的各类公司,在进出口贸易中,购进的或接受外商免费提供的货样;
二、科研、教育、文化、体育、医药、卫生部门经对外经济贸易部、省级对外经济贸易管理部门或对外经济贸易部驻口岸特派员办事处批准,自行在国外购买国际市场价格在五千美元以下的急需的业务用品;
三、厂矿企业经对外经济贸易部、省级对外经济贸易管理部门或对外经济贸易部驻口岸特派员办事处批准,自行在国外购买国际市场价格在五千美元以下的生产急需的机电仪配件;
四、经国家特别批准进口的商品。
前款第二项、第三项、第四项进口物品,海关凭批准的证件查验放行。
第八条 前条第一款第二项、第三项自行购买的物品,国际市场价格超过规定限额的,必须申请领取进口货物许可证。
前条第一款第二项、第三项以外的机关、团体,自行在国外购买急需物品进口,也必须申请领取进口货物许可证。
第九条 中外合资经营企业生产所需物资,国内不能供应的,可以委托有关外贸公司向国外订购,也可以在该企业经营范围内自行进口。申请领取进口货物许可证的范围、手续,按照《中华人民共和国中外合资经营企业法实施条例》第六十三条的规定办理。
第十条 在下列情况下,对外经济贸易部不签发或撤销已经签发的进口货物许可证:
一、国家决定停止进口或暂停进口的货物;
二、不符合国家对外政策的进口货物;
三、不符合有关双边贸易协定、支付协定内容的进口货物;
四、不符合国家卫生部门、农牧渔业部门规定的药品、食品、动植物、农产品、畜产品、水产品的卫生标准、检疫标准的进口货物;
五、其他有损国家利益或违法经营的进口货物。
第十一条 申请领取进口货物许可证,必须持有厅、局级以上单位的公函,并提交经主管部门和归口审查部门批准进口的证件。申请内容包括进口货物名称、规格、数量、金额、用途、进口国别、外汇来源、对外成交单位等项目。经发证机关审核,符合规定的,予以签发进口货物许可
证。
申请单位领取进口货物许可证,必须如实申报,不得弄虚作假。违者,追究责任。
第十二条 进口货物许可证的有效期限为一年。货物在有效期限内没有进口,领证单位可以向发证机关申请展期,发证机关可以根据合同规定相应延长许可证有效期限。
第十三条 违反本条例规定,事先没有申请领取许可证而擅自进口货物的,海关可以没收货物或责令退运;经发证机关核准补证进口的,海关可以酌情处以罚款后放行。伪造、涂改、转让进口货物许可证的,海关按照海关法规的有关规定处理。
第十四条 经济特区进口供特区内使用的货物,按照经济特区的特别规定办理;经济特区运往内地的进口货物、特区产品,都应当按照本条例规定执行。
第十五条 本条例由对外经济贸易部负责解释;施行细则由对外经济贸易部会同海关总署制定。
第十六条 本条例自发布之日起施行。

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON THELICENCING SYSTEM FOR IMPORT COMMODITIES

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 THE
LICENCING SYSTEM FOR IMPORT COMMODITIES
(Promulgated by the State Council on January 10, 1984)
Article 1
These Regulations are formulated to strengthen planning and administration
of imports, and to upgrade the economic efficiency, so as to facilitate
the construction of socialist modernization.
Article 2
The People's Republic of China implements the licencing system for import
commodities. With respect to all those commodities subject to a licence
for import as stipulated in these Regulations, except as otherwise
provided by the state, an application must be filed in advance for
obtaining an import licence, and the import order for the required
commodities shall be handled by a company approved by the state to be
engaged in the import business of the said commodities. The Customs shall
give clearance against the import licences and other relevant documents.
Article 3
The Ministry of Foreign Economic Relations and Trade of the People's
Republic of China shall, on behalf of the state, be responsible for the
unified issue of the import licences. The departments of foreign economic
relations and trade at the provincial level may, within the scope of
competence prescribed by the Ministry of Foreign Economic Relations and
Trade, issue import licences related to the importation of the respective
provinces, autonomous regions, or municipalities directly under the
Central Government. The Ministry of Foreign Economic Relations and Trade
may also authorize its accredited representatives' offices stationed at
the main ports to issue, within the prescribed scope of competence, the
import licences.
Article 4
Various categories of companies that have been approved by the state to
engage in import business must handle the import business operations
strictly in accordance with the approved scope of business and with the
catalogue of import commodities. The goods, which are imported by the
national foreign trade corporations engaged in specialized import and
export business, or by import and export companies attached to various
ministries, or by import and export companies attached to various
provincial governments referred to by the term "companies" mentioned in
the preceding paragraph, shall, with the exception of those goods under
import restrictions imposed by the state, be exempt from the import
licences, and the Customs shall give clearance against the relevant import
documents.
All departments and enterprises without the approval of the state to
engage in import business are forbidden to import goods without
authorization.
Article 5
The goods which are imported in accordance with the provisions of the
state, and with the approval of the relevant ministries or commissions
under the State Council or of the people's governments of the respective
provinces, autonomous regions, and municipalities directly under the
Central Government, for executing various agreements and contracts
concluded with parties from abroad for processing supplied materials, for
assembling supplied parts and components, for compensation trade, or for
contracting of construction projects, and which have not exceeded the
scope of the approved items, shall be exempt from import licences.
However, where the importation with respect to the compensation trade or
the contracting of construction projects goods under import restrictions
by the state; or where the materials or the parts and components or the
finished products after processing, imported for executing contracts for
processing supplied materials or for assembling supplied parts and
components are needed to diverse for domestic sale, an application must
filed for obtaining an import licence.
Article 6
In respect of the importation of goods under import restrictions imposed
by the state, irrespective of their forms of import, sources of foreign
exchange, and channels for import, the matter shall be submitted to the
competent administrative departments and the relevant examining
departments for examination and approval in accordance with the scope of
competence and limits of authority for examination and approval provided
by the state; and then, the ordering units shall apply for the import
licences by presenting the approval document.
The varieties of goods under import restrictions imposed by the state
shall be uniformly adjusted and made known to the public by the Ministry
of Foreign Economic Relations and Trade in accordance with the provisions
formulated by the state.
Article 7
The following imports, which do not fall under the scope of varieties
stipulated in the second paragraph of the preceding article, shall be
exempt from the import licences:
1. samples purchased or provided free of charge by foreign businessmen, in
the course of import and export business, by various categories of
companies which have been approved by the state to engage in import and
export business;
2. articles urgently required for professional usage which are purchased
from abroad at the international market price of 5,000 U.S. dollars or
less, by such departments as scientific research, education, culture,
physical culture, medicine, and public health, with the approval of the
Ministry of Foreign Economic Relations and Trade, or the administrative
departments of foreign economic relations and trade at the provincial
level, or the accredited representatives' offices of the Ministry of
Foreign Economic Relations and Trade stationed at various ports;
3. machinery and electrical instruments and fittings urgently required in
production which are purchased from abroad by industrial or mining
enterprises at the international market price of 5,000 U.S. dollars or
less, with the approval of the Ministry of Foreign Economic Relations and
Trade, or the administrative departments of foreign economic relations and
trade at the provincial level, or the accredited representatives' offices
of the Ministry of Foreign Economic Relations and Trade stationed at
various ports;
4. commodities imported with the special approval by the state.
The Customs shall give clearance to the imported goods mentioned in Items
2, 3 and 4 of the preceding paragraph against the approval documents.
4 of the preceding paragraph against the approval documents.
Article 8
With respect to the goods purchased as mentioned in Items 2 and 3 of the
first paragraph of the preceding article, if they are bought at an
international market price that exceeds the prescribed limit, an
application must be filed for obtaining the import licences. If
departments or public institutions other than those mentioned in Items 2
and 3 of the first paragraph of the preceding article are to purchase from
abroad the urgently required articles, they must also apply for obtaining
the import licences.
Article 9
With respect to the goods and materials required in production by Chinese-
foreign equity joint ventures, if they cannot be obtained in the domestic
market, the aforesaid equity joint ventures may order them from abroad
through the relevant foreign trade companies, or the equity joint ventures
may, within their scope of business operation, import the goods and
materials by themselves. Matters concerning the scope of and the
procedures for the import licences shall be handled in accordance with the
provisions of Article 63 of the Rules for the Implementation of the Law of
the People's Republic of China on Chinese-Foreign Equity Joint Ventures.
Article 10
Under any one of the following circumstances, the Ministry of Foreign
Economic Relations and Trade shall not issue the import licence, or revoke
the import licence already issued:
1. goods the importation of which the state has decided to stop or to stop
for the time being;
2. goods the importation of which is not in conformity with the foreign
policy of the state;
3. the imported goods that are not in conformity with the contents of
bilateral trade agreements or the agreements of payment;
4. the imported goods that are not in conformity with the sanitation
criteria or the quarantine criteria for medicine, foodstuff, animals and
plants, agricultural products, livestock products, aquatic products, as
set by the state public health departments and the departments of
agriculture, animal husbandry and fishery;
5. other imported goods that jeopardize the interests of the state, or
that are handled illegally.
Article 11
To apply for the import licence, the applicant must present an official
certifying letter issued by a unit at the provincial department or bureau
level or higher, and submit also the certifying document indicating the
approval of the importation of the said goods by the relevant competent
administrative departments and the examining departments. The application
shall contain such items as the names of the imported goods,
specifications, quantity, amount of money paid, purposes of usage, the
country from which the goods are to be imported, sources of foreign
exchange, and the domestic units that shall conclude the transaction with
external units. The licence issuing department shall issue the import
licence after it has examined the application and found it to be in
conformity with relevant provisions.
In applying for the licence for import goods, the applying unit must make
the application strictly according to the facts and must not resort to
deception or trickery. Violators shall be investigated and punished.
Article 12
The term of validity of the import licence shall be one year. In the event
that within the term of validity the goods have not been imported, the
unit that holds the licence may make an application to the licence issuing
authorities for an extension of the term of validity; the licence issuing
authorities may, in accordance with the stipulations of the relevant
contract, extend the term of validity accordingly.
Article 13
In the event of a violation of the provisions of these Regulations, with
respect to the goods imported arbitrarily without applying for the import
licence in advance, the Customs may confiscate the goods or give an order
for the goods to be shipped back; where the importation has been verified
by the licence issuing department and the import licence has been issued
afterwards, the Customs may, at its discretion, impose a fine on the
violator and then give clearance. With respect to the forgery, alteration
or illegal transfer of the import licence, the case shall be dealt with by
the Customs in accordance with the pertinent provisions of the Customs
laws and regulations.
Article 14
Matters concerning goods imported by the special economic zones for the
use within the special economic zones shall be handled in accordance with
the special provisions of the special economic zones; matters concerning
the imported goods and the goods manufactured in the special economic
zones, which are to be transported to the inland of the country, shall all
be handled in accordance with the provisions of these Regulations.
Article 15
The Ministry of Foreign Economic Relations and Trade shall be responsible
for the interpretation of these Regulations; and the rules for the
implementation of these Regulations shall be formulated jointly by the
Ministry of Foreign Economic Relations and Trade and the General
Administration of Customs.
Article 16
These Regulations shall go into effect as of the date of promulgation.


国家税务总局关于外商投资企业屠宰税下放地方管理问题的通知

国家税务总局


国家税务总局关于外商投资企业屠宰税下放地方管理问题的通知
国税发[1994]85号

1994-03-29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:
  近来各地税务部门询问对外商投资企业和外国企业如何征收屠宰税问题。根据国务院国发[1994]7号《关于取消集市交易税牲畜交易税烧油特别税奖金税工资调节税和将屠宰税筵席税下放给地方管理的通知》规定,屠宰税已经下放给地方管理。总局认为:屠宰税下放各地管理后,各地制定的屠宰税具体征收办法,也应适用于外商投资企业和外国企业。



国家税务总局

一九九四年三月二十九日