国务院关于扩大沿海经济开放区范围的通知(附英文)
国务院
国务院关于扩大沿海经济开放区范围的通知(附英文)
国务院
为了贯彻实施沿海地区经济发展战略,充分发挥沿海地区的优势,积极发展外向型经济,促进我国的社会主义现代化建设,国务院决定适当扩大沿海经济开放区,现将扩大的范围通知如下:
天津市:
静海、宁河、宝坻、武清、蓟县。
河北省:
唐山市及所辖的丰南、滦南、乐亭、唐海、滦县;
沧州市及所辖的沧县、青县;
黄骅县、海兴县;
秦皇岛市所辖的昌黎、抚宁、卢龙县。
辽宁省:
丹东市及所辖的东沟、凤城县;
营口市及所辖的营口、盖县;
盘锦市及所辖的盘山、大洼县;
锦州市及所辖的锦西、兴城市、锦县、绥中县;
鞍山市及所辖的海城市;
辽阳市及所辖的辽阳、灯塔县;
大连市所辖的瓦房店市、新金、庄河县及由金县改成的金州区;
沈阳市。
江苏省:
南京市及所辖的江宁、六合、江浦县;
镇江市及所辖的丹徒、丹阳、扬中,句容县;
扬州市及所辖的泰州、仪征市、邗江、江都、靖江、泰兴、泰县;
盐城市及所辖的射阳、东台、大丰、响水、滨海县;
南通市所辖的南通、海门、启东、如东、如皋、海安县;
连云港市所辖的赣榆、东海、灌云县。
浙江省:
杭州市及所辖的萧山市、余杭、富阳、桐庐、临安县;
绍兴市及所辖的绍兴、上虞、嵊县;
嘉兴市所辖的平湖、海盐县;
湖州市所辖的长兴县;
宁波市所辖的余姚市、慈溪、奉化、宁海、象山、鄞县;
温州市所辖的欧海、乐清、瑞安、平阳、苍南、永嘉县;
椒江市、临海市、黄岩县。
福建省:
宁德、霞浦县。
山东省:
威海市所辖的荣城、文登、乳山县;
潍坊市及所辖的诸城、青州市、昌邑、昌乐、高密、五莲、寿光、安丘县;
淄博市及所辖的桓台县;
青岛市所辖的胶州市、平度、崂山、即墨、胶南、莱西县;
烟台市所辖的龙口、莱阳市、牟平、蓬莱、招远、海阳、栖霞;
莱州市;
日照市。
广西壮族自治区:
梧州市及所辖的苍梧县;
北海市所辖的合浦县;
玉林市、钦州市、防城县。
《中共中央、国务院关于批转<长江、珠江三角洲和闽南厦
漳泉三角地区座谈会纪要>的通知》(中发〔1985〕3号中规定
的各项政策,适用于上述地区。
CIRCULAR OF THE STATE COUNCIL CONCERNING THE EXPANSION OF THESCOPE OF THE COASTAL ECONOMIC OPEN ZONES
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)
CIRCULAR OF THE STATE COUNCIL CONCERNING THE EXPANSION OF THE
SCOPE OF THE COASTAL ECONOMIC OPEN ZONES
(March 18, 1988)
With a view to implementing the strategy for the economic development of
the coastal areas, to bringing into full play the advantages of the
coastal areas, to actively promoting an export-oriented economy, and to
boosting the modernization drive in building socialism in China, the State
Council has therefore decided to expand appropriately the coastal economic
open zones. The following is now issued concerning the expansion:
The Municipality of Tianjin:
Jinghai, Ninghe, Baodi, Wuqing and Jixian County.
Hebei Province:
The Municipality of Tangshan, and Fengnan, Luannan, Leting, Tanghai and
Luanxian County under its jurisdiction;
The Municipality of Cangzhou, and Cangxian County, Qingxian County under
its jurisdiction;
Huanghua County, Haixing County;
Changli, Funing, Lulong County under the jurisdiction of the Municipality
of Qinhuangdao.
Liaoning Province:
The Municipality of Dandong, and the counties of Donggou, Fengcheng under
its jurisdiction;
The Municipality of Yingkou, and the counties of Yingkou, Gaixian under
its jurisdiction;
The Municipality of Panjin, and the counties of Panshan, Dawa under its
jurisdiction; The Municipality of Jinzhou, and Jinxi City, Xingcheng City,
Jinxian County, Suizhong County under its jurisdiction;
The Municipality of Anshan, and Haicheng City under its jurisdiction;
The Municipality of Liaoyang, and the counties of Liaoyang, Dengta under
its jurisdiction;
Wafangdian City, the counties of Xinjin and Zhuanghe, and also Jinzhou
District (originally known as Jinxian County) under the jurisdiction of
the Municipality of Dalian;
The Municipality of Shenyang.
Jiangsu Province:
The Municipality of Nanjing, and the counties of Jiangning, Liuhe and
Jiangpu under its jurisdiction;
The Municipality of Zhenjiang, and the counties of Dantu, Danyang,
Yangzhong and Jurong under its jurisdiction;
The Municipality of Yangzhou, and Taizhou City, Yizheng City, and the
counties of Hanjiang, Jiangdu, Jingjiang, Taixing and Taixian under its
jurisdiction; The Municipality of Yancheng, and the counties of Sheyang,
Dongtai, Dafeng, Xiangshui and Binhai under its jurisdiction;
The counties of Nantong, Haimen, Qidong, Rudong, Rugao and Hai'an under
the jurisdiction of the Municipality of Nantong;
The counties of Ganyu, Donghai and Guanyun under the jurisdiction of the
Municipality of Lianyungang.
Zhejiang Province:
The Municipality of Hangzhou, and Xiaoshan City, and the counties of
Yuhang, Fuyang, Tonglu and Lin'an under its jurisdiction;
The Municipality of Shaoxing, and the counties of Shaoxing, Shangyu and
Shengxian under its jurisdiction;
The counties of Pinghu and Haiyan under the jurisdiction of the
Municipality of Jiaxing; Changxing County under the jurisdiction of the
Municipality of Huzhou; Yuyao City, and the counties of Cixi, Fenghua,
Ninghai, Xiangshan and Yinxian under the jurisdiction of the Municipality
of Ningbo;
The counties of Ouhai, Yueqing, Rui'an, Pingyang, Cangnan and Yongjia
under the jurisdiction of the Municipality of Wenzhou;
The Municipalities of Jiaojiang and Linhai, and Huangyan County.
Fujian Province:
The counties of Ningde and Xiapu.
Shandong Province [*1]:
The counties of Rongcheng, Wendeng and Rushan under the jurisdiction of
the Municipality of Weihai;
The Municipality of Weifang and the municipalities of Zhucheng and
Qingzhou, and the counties of Changyi, Changle, Gaomi, Wulian, Shouguang
and Anqiu under its jurisdiction; The Municipality of Zibo, and Huantai
County under its jurisdiction;
Jiaozhou City, and the counties of Pingdu, Laoshan, Jimo, Jiaonan and
Laixi under the jurisdiction of the Municipality of Qingdao;
Longkou City, Laiyang City, and the counties of Mouping, Penglai,
Zhaoyuan, Haiyang and Qixia under the jurisdiction of the Municipality of
Yantai;
The Municipality of Laizhou;
The Municipality of Rizhao.
The Guangxi Zhuang Autonomous Region:
The Municipality of Wuzhou, and Cangwu County under its jurisdiction; Hepu
County under the jurisdiction of the Municipality of Beihai;
The Municipalities of Yulin, Qinzhou and Fangcheng County.
Note:
[*1] The State Council approved on February 19, 1990 that the Municipality
of Jinan is included in the Coastal Economic Open Zones. - The Editor
1988年3月18日
甘肃省人民政府办公厅转发省财政厅等部门关于甘肃省地方教育附加征收使用管理办法的通知
甘肃省人民政府办公厅
甘肃省人民政府办公厅转发省财政厅等部门关于甘肃省地方教育附加征收使用管理办法的通知
甘政办发[2010]107号
各市、自治州人民政府,省政府各部门,中央在甘各单位:
省财政厅、省地税局、省国税局、人行兰州中心支行《甘肃省地方教育附加征收使用管理办法》已经省政府同意,现予转发,请认真贯彻执行。
甘肃省人民政府办公厅
二○一○年五月十九日
甘肃省地方教育附加征收使用管理办法
省财政厅 省地税局
省国税局 人行兰州中心支行
第一条 根据财政部《关于同意甘肃省征收地方教育附加的复函》(财综函〔2010〕3号)和《甘肃省政府非税收入管理条例》等有关规定,制定本办法。
第二条 在本省行政区域内缴纳增值税、营业税和消费税(以下简称“三税”)的单位和个人,应当分别按照实际缴纳“三税”税额的2%同时缴纳地方教育附加。
第三条 地方教育附加属于政府非税收入,纳入基金预算管理。收入全额上缴国库,支出按照批准的年度收支预算执行,实行“收支两条线”管理,专款专用,年终结余结转下年度使用。
第四条 县级以上人民政府财政部门负责地方教育附加的收支管理工作。
第五条 地方教育附加由省财政厅委托地税部门代征。各级国税部门应将增值税和消费税征管信息及时提供给同级地税部门。
第六条 收取地方教育附加时,使用省地税局统一印制的税收票证,并严格按照《甘肃省地方税务局税收票证管理实施办法》(甘地税发〔2004〕73号)进行管理。
第七条 地税部门收取的地方教育附加,按省级20%、市县两级80%的比例分别就地缴入省级和市县两级国库。省直管县地方教育附加的80%全部留省直管县;其他县市区由市县两级协商确定地方教育附加80%的分成比例,并报省财政厅、省地税局和人行兰州中心支行备案。缴库时填列《政府收支分类科目》103类“非税收入”01款“政府性基金收入”27项“地方教育附加收入”。
第八条 地方教育附加必须按财政部批准的范围和标准征收,各地政府、有关部门和个人不得随意改变征收范围和标准。
第九条 地方教育附加实行专款专用,专项用于均衡发展城乡义务教育,建设中小学校舍,改善中小学和职业教育办学条件。不得用于发放教职工工资福利和奖金,不得挪作他用。
省级财政集中的地方教育附加主要用于扶持经济欠发达地区的义务教育、中小学校舍建设、中小学和职业教育办学条件改善等项目支出以及均衡城乡义务教育发展等支出。
第十条 地方教育附加由县级以上人民政府财政部门按政府性基金预算管理的规定程序审核批准后下达执行。任何单位不得随意调整地方教育附加收支预算,确因特殊原因需要调整的,应按规定程序办理。
第十一条 各级财政部门要加强对地方教育附加资金的专项管理,建立、健全地方教育附加收支的财务管理制度,统一核算地方教育附加的收支情况,确保地方教育附加收入专款专用。支出时填列《政府收支分类科目》205类“教育”10款“地方教育附加支出”的对应项级科目名称。
第十二条 每月末,各级人民银行国库应分别将省级、市级、县级预算收入月报表提供给同级财政、税务部门。同级财政、税务部门核对报表数据相符时,签署对账结果;不相符时,及时与同级人民银行国库联系,查找原因,及时进行账务调整,保证账务核对准确无误。
第十三条 地税部门代征地方教育附加手续费按实际征收入库数的3%计算,由同级财政部门列入当年财政预算予以安排。地税部门不得从代征的地方教育附加中直接扣除或提取。
第十四条 各级财政、税务、监察和审计部门要加强对地方教育附加征收、解缴、使用的监督检查,确保地方教育附加及时足额征缴入库和专款专用。
第十五条 违反本办法规定,擅自缓征、减征、免征或扩大征收范围以及隐瞒、截留、挪用、坐收坐支地方教育附加的地区及部门,由上级或同级财政、审计、监察部门会同有关部门责令其改正,并按国务院《财政违法行为处罚处分条例》(国务院令第427号)和《甘肃省政府非税收入管理条例》等相关法律、法规进行处理。
第十六条 本办法按财政部《关于同意甘肃省征收地方教育附加的复函》规定之日起施行。1995年6月8日省地税局、省财政厅、省教育委员会联合制发的《关于甘肃省教育附加有关征收问题的通知》同时废止。