关于印发天津市鼓励型小企业认定暂行办法的通知

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关于印发天津市鼓励型小企业认定暂行办法的通知

天津市人民政府


津政发〔2007〕46号



关于印发天津市鼓励型小企业认定暂行办法的通知


各区、县人民政府,各委、局,各直属单位:
  现将《天津市鼓励型小企业认定暂行办法》印发给你们,望遵照执行。

           天津市人民政府
         二○○七年七月三十一日



       天津市鼓励型小企业认定暂行办法
    第一章 总 则

  第一条 为促进我市中小企业发展,根据《天津市实施〈中华人民共和国中小企业促进法〉办法》,结合我市“十一五”发展规划及实际情况,制定本办法。 
  第二条 鼓励型小企业包括:
  (一)科技型企业;
  (二)下岗、失业人员或失地农民创办,或吸收下岗、失业人员和失地农民就业达到一定比例的都市工业型和社区服务型企业;
  (三)农产品加工等都市服务型企业。
  第三条 市中小企业发展促进局负责组织有关部门对鼓励型小企业进行认定工作。
  第四条 市有关部门关于促进中小企业发展的各项优惠政策,应当对经认定的鼓励型小企业进行优先考虑并积极落实。

    第二章 科技型企业认定标准

  第五条 科技型企业,是指以创新为发展动力,主要从事高新技术产品的研制、开发、生产或转让、咨询等服务以及对传统技术改造的企业。
  第六条 科技型企业行业范围和认定条件:
  (一)行业范围:
  1.电子信息技术;
  2.生物、医药技术;
  3.新材料技术;
  4.光机电一体化技术;
  5.新能源与高效节能技术;
  6.资源与环境技术;
  7.其他在传统产业基础上应用的新工艺、新技术。
  (二)企业认定条件:
  1.符合国家产业政策、技术政策和天津市产业技术进步指导目录的范围,知识产权明晰,具有一定技术含量和技术创新性产品的研究、开发、生产或技术转让、咨询等经营业务;
  2.具有独立的法人资格,有明确健全的企业组织章程、管理制度,依法经营,具有良好的企业信用;
  3.具有大专以上学历的科技人员占企业职工总人数的20%以上,直接从事研究开发的科技人员占职工总数的比例不低于10%;
  4.职工人数在300人以下,年产品销售收入在3000万元以下,并有与其业务相适应的经营场所与设施;
  5.技术开发经费占本企业当年产品销售收入的2%以上(初创期企业不受此款限制);
  6.高新技术产品产值和技术性收入占本企业当年总销售收入的50%以上(初创期企业不受此款限制),其中,技术性收入是指企业的技术咨询、技术转让、技术入股、技术服务、技术培训、技术工程设计承包、技术出口、引进技术消化吸收及中试产品销售等技术贸易收入;
  7.按照国家和本市的要求,自觉开展资源节约或综合利用,推行清洁生产,有效提高资源利用效率,减少生产经营活动对环境的影响,能源和资源耗费达到国家及我市相关标准。

    第三章 都市工业型和社区服务型企业认定标准

  第七条 都市工业型企业,是指能源消耗低、无污染、占地少,适宜在都市生存与发展的劳动密集型企业。
  社区服务型企业,是指利用一定技能、场所、设备和工具,为社区居民生活提供各种劳务和服务的企业。
  第八条 都市工业型企业和社区服务型企业行业范围和认定条件:
  (一)行业范围:
  1.都市工业型企业行业范围包括:生态环保行业,服装服饰行业,电子信息产品加工行业,食品加工行业,冷冻冷藏、包装与印刷行业,室内装饰装潢产品制造业,珠宝钻石等工艺美术品、旅游品制造业,钟表制造业,仓储物流以及其他符合都市型工业特征的行业。
  2.社区服务型企业行业范围包括:餐饮业、旅馆业、零售业、租赁业,维修、美容美发、洗衣、家政服务、物业管理、便民店、再生资源回收,以及社会中介机构和文化创意产业等。
  (二)企业认定条件:
  1.具有独立的法人资格,有明确健全的企业组织章程、管理制度,依法经营,具有良好的企业信用;
  2.由下岗、失业人员或失地农民创办,或者吸收下岗、失业人员和失地农民就业达到职工人数的30%以上;
  3.有与其业务相适应的经营场所与设施;
  4.按照国家和本市的要求,自觉开展资源节约或综合利用,推行清洁生产,有效提高资源利用效率,减少生产经营活动对环境的影响,能源和资源耗费达到国家及我市相关标准。

    第四章 农产品加工等都市服务型企业认定标准

  第九条 农产品加工等都市服务型企业,是指为都市服务的农产品加工企业和以农产品为主要原料进行加工销售的企业。
  第十条 农产品加工类都市服务型企业行业范围和认定条件:
  (一)行业范围:
  1.粮、棉、油等重要农产品精深加工,包括营养、经济、方便、保健类的食品加工;
  2.畜禽产品(主要包括猪、牛、羊、鸡、鸭、兔等产品)的深加工;
  3.优质、营养的奶制品加工;
  4.优质水产品的精深加工;
  5.有机或绿色蔬菜产品加工与深加工;
  6.干鲜果品保鲜、储藏及精深加工;
  7.茶叶加工与深加工;
  8.其他特色农产品精深加工。
  (二)企业认定条件:
  1.具有独立的法人资格,有明确健全的企业组织章程、管理制度,依法经营、具有良好的企业信用;
  2.向市场和消费者提供绿色、无公害的产品,企业辐射能力较强,带动周边农村经济发展,吸纳农村富余劳动力就业,带动农民致富;
  3.有与其业务相适应的经营场所与设施;
  4.按照国家和本市的要求,自觉开展资源节约或综合利用,推行清洁生产,有效提高资源利用效率,减少生产经营活动对环境的影响,能源和资源耗费达到国家及我市相关标准。

    第五章 认定程序

  第十一条 申报科技型企业应提供下列有关材料:
  (一)《科技型企业申报表》(见附件1);
  (二)企业法人营业执照副本及复印件;
  (三)企业生产经营情况(包括经营范围、主要产品、生产技术、主要生产材料、职工人数等);
  (四)专利技术或科技成果鉴定证明;
  (五)符合国家和本市有关规定的其他有关证明材料。
  第十二条 凡符合申报科技型企业条件的企业,可向中小企业管理部门申报,市中小企业发展促进局会同市科委按照有关规定和程序进行联合审核,对符合条件的企业予以认定,颁发证书并予公告。
  第十三条 申报都市工业型企业和社区服务型企业应提供下列有关材料:
  (一)《都市工业型企业申报表》(见附件2)或《社区服务型企业申报表》(见附件3);
  (二)企业法人营业执照副本及复印件;
  (三)企业生产经营情况(包括经营范围、主要产品、生产技术、主要生产材料、职工人数等);
  (四)符合国家和本市有关规定的其他有关证明材料。
  第十四条 凡符合申报都市工业型企业和社区服务型企业条件的企业,可向中小企业管理部门申报,市中小企业发展促进局会同市发展改革委按照有关规定和程序进行联合审核,对符合条件的企业予以认定,颁发证书并予公告。
  第十五条 申报农产品加工等都市服务型企业应提供下列有关材料:
  (一)《农产品加工等都市服务型企业申报表》(见附件4);
  (二)企业法人营业执照副本及复印件;
  (三)企业生产经营情况(包括经营范围、主要产品、生产技术、主要生产材料、职工人数等);
  (四)符合国家和本市有关规定的其他有关证明材料。
  第十六条 凡符合申报农产品加工等都市服务型企业条件的企业,可向中小企业管理部门申报,市中小企业发展促进局会同市农委按照有关规定和程序进行联合审核,对符合条件的企业予以认定,颁发证书并予公告。
  第十七条 市中小企业局和有关部门及其工作人员对鼓励型小企业的认定应当严格执行国家法律法规和本办法的规定,提高办理效率,提供便捷服务,认定及公告不得收取任何费用。

    第六章 后续监管

  第十八条 鼓励型小企业认定期限3年,期限届满,企业可重新申请认定。
  第十九条 市中小企业发展促进局应当会同有关部门加强对鼓励型小企业的监督管理,对已认定的鼓励型小企业进行跟踪检查,对虚报、瞒报的企业,应当撤销认定决定,并取消该企业3年内的申报认定资格。

    第七章  附 则

  第二十条 本办法自发布之日起施行。

  附件:1.科技型企业申报表
     2.都市工业型企业申报表
     3.社区服务型企业申报表
     4.农产品加工等都市服务型企业申报表




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全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

全国人民代表大会常务委员会


全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过

为了惩治偷税、抗税的犯罪行为,对刑法作如下补充规定:
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的,或者因偷税被税务机关给予二次行政处罚
又偷税的,处三年以下有期徒刑或者拘役,并处偷税数额五倍以下的罚金;偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的,处三年以上七年以下有期徒刑,并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段,不缴或者少缴已扣、已收税款,数额占应缴税额的百分之十以上并且数额在一万元以上的,依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的,按照累计数额计算。
二、纳税人欠缴应纳税款,采取转移或者隐匿财产的手段,致使税务机关无法追缴欠缴的税款,数额在一万元以上不满十万元的,处三年以下有期徒刑或者拘役,并处欠缴税款五倍以下的罚金;数额在十万元以上的,处三年以上七年以下有期徒刑,并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的,依照第一条、第二条的规定,判处罚金,并对负有直接责任的主管人员和其他直接责任人员,处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿,不缴或者少缴应纳税款的,按照行贿罪追究刑事责任,并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段,骗取国家出口退税款,数额在一万元以上的,处骗取税款五倍以下的罚金,并对负有直接责任的主管人员和其他直接责任人员,处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的,按照诈骗罪追究刑事责任,并处骗取税款五倍以下的罚金;单位犯本款罪的,除处以罚金外,对负有直接责任的主管人员和其他直接责任人员,按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的,是抗税,处三年以下有期徒刑或者拘役,并处拒缴税款五倍以下的罚金;情节严重的,处三年以上七年以下有期徒刑,并处拒缴税款五倍以下的罚金。
以暴力方法抗税,致人重伤或者死亡的,按照伤害罪、杀人罪从重处罚,并依照前款规定处以罚金。
七、对犯本规定之罪的,由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的,除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外,处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX

(Standing Committee, National People's Congress: 4 September 1992)

Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years as well as a fine
of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax
payable and is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over three years but not more than seven years
as well as a fine of not more than five times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over three years but not more than seven years as well as a fine
of not more than five times the amount of tax in arrears.
3. Where an enterprise or institution commits the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.


国家进出口商品检验局关于加强对波兰出口盐渍猪肠衣检验管理的通知

国家进出口商品检验局


国家进出口商品检验局关于加强对波兰出口盐渍猪肠衣检验管理的通知
          (国检检函〔1998〕121号)

 

各直属商检局:

  近接我驻波兰大使馆经商处函告,波兰农业部兽医局致函我驻波兰使馆经商处,正式通知恢复从中国进口盐渍猪肠衣。但必须是经中国国家商检局注册并向波兰农业部备案的肠衣加工厂的产品才允许进口,决不允许一号多用。一旦发现,商检局有权拒绝受理报验。同时,鉴于中国个别地区出现猪瘟疫情,目前,波兰农业部规定暂停从中国的黑龙江、山东、四川、江苏、福建、甘肃6省进口猪肠衣。

  请各局加强对出口波兰的盐渍猪肠衣的检验把关和肠衣加工厂的监督管理,认真落实批次管理和封识管理。严格控制上述六省的猪肠衣对波兰出口和流入其他省市的加工厂加工后对波兰出口,严密注意不允许这些省加工厂借号出口。

  现将对波兰出口盐渍猪肠衣的卫生证书(波、英文)格式附后,供出证时参考。

  附件:出口波兰盐渍猪肠衣卫生证书格式(波、英文)(略)

 

                  中华人民共和国国家进出口商品检验局

                        一九九八年五月二十二日