重庆市旅游管理条例
重庆市人大常委会
重庆市旅游管理条例
四川省人大常委会
(1996年1月12日四川省重庆市第十二届人民代表大会常务委员会第十七次会议通过 1996年4月16日四川省第八届人民代表大会常务委员会第二十次会议批准 1996年6月1日起施行)
目 录
第一章 总 则
第二章 旅游资源的保护与开发利用
第三章 旅游经营与管理
第一节 一般规定
第二节 旅行社
第三节 导 游
第四节 旅游定点
第四章 旅游安全
第五章 旅游者权益保护
第六章 法律责任
第七章 附 则
第一章 总 则
第一条 为加强旅游行业管理,保护和合理开发旅游资源,维护旅游者和旅游经营者的合法权益,建立统一开放、竞争有序的旅游市场,促进旅游业的发展,根据国家有关法律法规,结合本市实际,制定本条例。
第二条 凡在本市行政区域内进行旅游、从事旅游经营和管理活动,均应遵守本条例。
本条例所称旅游业是指以旅游资源为载体,以旅游设施为条件,为旅行游览提供服务的综合性服务行业。
本条例所称旅游经营者是指经营旅行社、旅游饭店和经营其他旅游业务的单位和个人。
第三条 市和区(市)县人民政府应当从本地实际出发,将旅游业纳入国民经济和社会发展计划,促进本地区的旅游业发展。
第四条 市和区(市)县人民政府应建立旅游协调制度,定期解决本地区旅游管理中重大问题,使旅游业与各相关行业协调发展。
本市各有关行政管理部门,应按各自的职责,在市人民政府的统一领导下,加强对旅游市场的协调管理。
第五条 本市旅游业实行统一领导、分级管理的体制。重庆市旅游局是市人民政府的旅游行政主管部门,对全市旅游业实行行业管理,其主要职责是:
(一)贯彻执行国家关于旅游业的法律、法规和方针、政策;
(二)编制全市旅游业发展的长期规划和年度实施计划,研究和指导协调旅游资源的开发和利用;
(三)负责全市旅游业的指导、监督、协调和管理;
(四)组织对外旅游宣传促销,开拓国际国内客源市场;
(五)负责旅游行业的人才教育、培训及从业人员技术业务等级评定工作,指导全市旅游学术活动;
(六)承担旅游业涉外事务的审查和管理;
(七)负责旅游经营资格的审批和年检;
(八)受理国内外旅游者投诉,依法或会同公安、工商、物价、卫生等部门处理投诉案件;
(九)会同有关部门指导旅游安全工作;
(十)承办市政府交办的其他事项。
第六条 根据旅游业发展的需要而设置的各区(市)县旅游行政管理部门在同级人民政府领导和市旅游行政主管部门指导下,按职责分工,对辖区内旅游业实行行业管理。
第二章 旅游资源的保护与开发利用
第七条 市和区(市)县人民政府应当坚持“统一规划,有计划开发利用、多渠道筹集资金”的原则,保护和合理开发利用旅游资源,并依法保护历史文物、风景名胜和自然资源。
本条例所称旅游资源是指对旅游者产生吸引力,可以为发展旅游业开发利用并能产生经营效益、环境效益和社会效益的各种自然景观与人文景观。
第八条 旅游资源保护、开发和利用所需资金通过以下方式筹集,具体办法由市人民政府制定。
(一)各级财政用于旅游资源保护、开发和利用的资金;
(二)有关部门建设项目的相关配套资金;
(三)根据国家、省有关规定建立旅游发展基金;
(四)鼓励单位和个人及外商、侨胞、港澳台同胞投资旅游资源开发建设。
旅游资源保护、开发和利用的资金应专款专用,不得挪作他用。
第九条 旅游资源开发必须与生态环境保护相协调,对生态环境有影响的旅游设施建设应当与环保设施建设同时设计、同时施工、同时投入使用。
旅游设施建设必须符合国土规划、城市总体规划和风景名胜区规划的要求,建设规模和风格应当与周围环境相协调,做到因地制宜,突出特色。
旅游项目建设前,建设单位应征求旅游行政主管部门的书面意见。
在风景名胜区内的建设项目,还应按《四川省风景名胜区管理条例》的规定办理。
第十条 保护旅游资源,禁止在旅游区进行任何损害旅游资源和改变旅游景区地形、地貌的活动。
在旅游区内,未经批准,任何单位和个人不得擅自开山、采石、挖沙、采矿、建坟、采伐林木和捕猎野生动物。
第十一条 市和区(市)县旅游行政主管部门应做好辖区内旅游资源的普查、评估工作,编制旅游资源保护、开发和利用的规划,并按规定程序报批。
第三章 旅游经营与管理
国家税务总局关于境外所得征收个人所得税若干问题的通知(附英文)
国家税务总局
国家税务总局关于境外所得征收个人所得税若干问题的通知(附英文)
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,海洋石油税务管理局各分局:
为维护国家税收权益,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,现对境外所得征收个人所得税若干问题通知如下:
一、关于纳税申报期限问题
纳税人来源于中国境外的应税所得,在境外以纳税年度计算缴纳个人所得税的,应在所得来源国的纳税年度终了、结清税款后的三十日内,向中国税务机关申报缴纳个人所得税;在取得境外所得时结算税款的,或者在境外按来源国税法规定免予缴纳个人所得税的,应在次年一月一日起
三十日内向中国税务机关申报缴纳个人所得税。纳税人兼有来源于中国境内、境外所得的,应分别申报计算纳税。
二、关于境外代扣代缴税款问题
纳税人任取或受雇于中国的公司、企业和其他经济组织或单位派驻境外的机构的,可由境外该任职、受雇机构集中申报纳税,并代扣代缴税款。
三、关于纳税申报方式问题
纳税人在规定的申报期限内不能到主管税务机关申报纳税的,应委托他人申报纳税或者邮寄申报纳税。邮寄申报纳税的,以寄出地的邮戳日期为实际申报日期。
四、境外所得税款抵扣举例
某纳税人1994年1月至12月在A国取得工薪收入60000元(人民币,下同),特许权使用费收入7000元;同时,又在B国取得利息收入1000元。该纳税人已分别按A国和B国税法规定,缴纳了个人所得税1150元和250元。其抵扣计算方法如下:
(一)在A国所得缴纳税款的抵扣
1.工资、薪金所得按我国税法规定计算的应纳税额:
60000
{(───────── -4000)×税率-速算扣除数}×12(月份数)
12
=(1000×10%-25)×12=900元
2.特许权使用费所得按我国税法规定计算的应纳税额:
7000×(1-20%)×20%(税率)=1120元
3.抵扣限额:
900+1120=2020元
4.该纳税人在A国所得税缴纳个人所得税1150元,低于抵扣限额,因此,可全额抵扣,并需在中国补缴税款870元(2020-1150)。
(二)在B国所得缴纳税款的抵扣
其在B国取得的利息所得按我国税法规定计算的应纳税额,即抵扣限额:1000×20%(税率)=200元该纳税人在B国实际缴纳的税款超出了抵扣限额,因此,只能在限额内抵扣200元,不用补缴税款。
(三)在A、B两国所得缴纳税款抵扣结果
根据上述计算结果,该纳税人当年度的境外所得应在中国补缴个人所得税870元,B国缴纳税款未抵扣完的50元,可在以后五年内该纳税人从B国取得的所得中的征收抵扣限额有余额时补扣。
五、本通知自一九九四年一月一日起施行。
CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF INDIVIDUAL IN-COME TAX ON INCOME EARNED FROM ABROAD
(State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 044)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to various sub-bureaus of the Offshore Oil Tax
Administration:
In order to safeguard the state's taxation rights and interests, and
in accordance with the related stipulations of the Law of the People's
Republic of China on Individual Income Tax and the Regulations for Its
Implementation, the Circular on Some Questions Concerning the Levy of
Individual Income Tax on Income Earned From Abroad is hereby given as
follows:
I. Question concerning the declaration time limit for tax payment
For the taxable income earned from outside China and the individual
income tax is calculated and paid on the tax-paying year abroad, the tax
payer shall, within 30 days after the end of the tax-paying year and the
clearing of taxes in the country where the income is earned, declare to
China's tax authorities and pay individual income tax; those who settle
the account of tax when income is earned from abroad, or the individual
income tax is exempt abroad in accordance with the stipulations of the tax
law of the country where the income is earned shall, with in 30 days from
January 1 of the following year, declare to China's tax authorities and
pay individual income tax. A tax payer who has income earned from both
inside and outside China shall respectively declare, calculate and pay
tax.
II. Question concerning withholding taxes abroad
For a tax payer who holds a post in or is hired by a Chinese company,
or enterprise, another economic organization or unit which sends him to an
overseas organization, the overseas organization where he holds a post or
is hired shall declare tax payment together and withhold the tax.
III. The question concerning declaration method for tax payment
A tax payer who is unable to declare tax payment at the competent tax
authorities within the specified declaration time limit shall entrust
someone with declaration on tax payment or mail the declaration on tax
payment. For a mailed declaration on tax payment, the local postmark day
on which the mail is sent out is taken as the actual day of declaration.
IV. Examples for the deduction of overseas income tax
A tax payer who earned salary income of 60000 yuan (the same below)
in A country from January to December 1994, and income from royalties of
7000 yuan; at the same time he earned 1000 yuan income from interest in B
country. In accordance with the stipulations of the tax laws of A country
and B country, the tax payer has paid 1150 yuan and 250 yuan in individual
income tax, the method for calculating deduction follows:
(1) Deduction of tax paid for the income earned in A country
The amount of payable tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from wages and
salaries:
60000 quick calculation
{(-------- - 4000) X tax rate - deducted amount } X 12 (months)
12
= (1000 X 10% - 25) X 12 = 900 yuan
2. The payable amount of tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from royalties:
7000 X (1 - 20%) X 20% (tax rate) = 1120 yuan
3. Deducted quota:
900 + 1120 = 2020 yuan
4. The tax payer pays 1150 yuan of individual income tax on the
income earned in A country, which is lower than the deducted quota,
therefore, it can be fully deducted and the tax payer shall repay 870 yuan
of tax in China (2020 - 1150).
(2) Deduction of tax paid for the income earned from B country
The payable amount of tax calculated according to the
stipulations of China's Tax Laws on the income gained from interest
in B country, that is the deduction quota:
1000 x 20% (tax rate) = 200 yuan
The actual tax paid by the tax payer in B country exceeds the
deduction quota, therefore, only 200 yuan can be deducted from within the
quota, and no more back duty is required.
(3) Deduction result of tax payment for the income earned from
A and B countries In accordance with the above-mentioned calculation
result, the tax payer shall repay 870 yuan of individual income tax in
China on the income he earns from abroad in the current year, the 50 yuan
which has not been deducted from the tax paid in B country can be
re-deducted from the balance of the deduction quota of the tax levied on
the income gained by the tax payer from the B country within the
subsequent five years.
V. This Circular goes into effect on January 1, 1994.
1994年3月8日