Jiangxi Province, Jiangxi Provincial People's Government On The Revision Of The Implementing Rules Of City Maintenance And Construction Tax 4 Provincial Government Regulatory Decisions

Original Language Title: 江西省人民政府关于修改《江西省城市维护建设税实施细则》等4件省政府规章的决定

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(On September 1, 2005 Jiangxi Province Government 36th times Executive Conference considered through on September 6, 2005 Jiangxi Province Government makes 140th, announced since announced of day up purposes) to maintenance socialist legal unified, according to People's Republic of China legislation method, and State regulations developed program Ordinance of provides and State full advance law administrative implementation platform for of requirements, Province Government decided on Jiangxi province city maintenance construction tax implementation rules, and
    Revolutionary martyrs Memorial buildings management in Jiangxi province and the dog management pilot scheme, Jiangxi province, Jiangxi province of female workers labor protection measures for the implementation of the following changes. Urban maintenance and construction tax, Jiangxi province, II of the implementing regulations is amended as: "where the payment of value-added tax, consumption tax, business tax, a tax unit, two or three tax and personal, are taxpayers of urban maintenance and construction tax. "Second, 11th for:" taxpayers or withholding agents in accordance with the laws, administrative regulations or the tax authorities the period established in accordance with provisions of laws and administrative regulations, pay or remit the tax.
    Taxpayers with special difficulties, fails to pay the tax, approved by the provincial administration of local taxation, to defer the payment of tax, but shall not exceed 3 months. Taxpayer fails to pay tax period in accordance with the provisions of the preceding paragraph, the withholding tax is not in accordance with the provisions of the preceding paragraph the term solution, the local tax authorities in addition ordered to pay or remit foreign, from the date of delay is satisfied, adding delay tax of five out of 10,000 late fee by the day. "Three, 13th revised as:" where the tax authority has the right of the taxpayer's financial, accounting and tax payment by check.
    Taxpayers must report the facts and to provide relevant information, and may not refuse or conceal. Local tax authorities for taxpayer's financial, accounting and tax inspection, shall produce certificates, and is responsible for confidentiality. "Four, 14th amendment:" taxpayers in violation of the rules for the implementation of the relevant provisions, the local tax authorities may, in accordance with the People's Republic of China Law on tax collection and administration shall be punished; constitutes a crime, criminal responsibility shall be investigated according to law. "Five, 17th is amended as:" the taxpayer exceeds the outstanding tax payable tax, local tax authorities shall immediately refund taxpayers since the settlement of taxes within three years from the date of discovery, can contribute to the local tax authorities refund of overpaid tax and adding interest on bank deposits, the local tax authority, verify in a timely manner shall immediately refund.
    "VI rules of" taxpayers "are adapted to" taxpayer ". Revolutionary martyrs Memorial Building Management section 11th in Jiangxi province is revised as follows: "other works of the revolutionary martyrs Memorial buildings may be constructed in the region. Otherwise provided by laws and regulations, from its provisions. "Dog management pilot scheme, Jiangxi province, legislative purpose and basis as the first, is revised as follows:" to strengthen the management of dogs against rabies, protect people's lives and the social order, according to the relevant regulations of the State, combined with the facts of the province, these measures are formulated. ", The second as the second article, the first paragraph is amended as:" the city and County (district) Government specific areas within their respective administrative areas can be set against dogs and other non-prohibited dog can be divided into key management areas and general management areas. "Article three, third as the fourth, adding a third item:" (c) have full capacity for civil conduct. "Four as fifth, fourth, amended to read:" these measures within the limits prescribed in the first paragraph of article units to feed dogs, residents need to pet dogs should be to local city and County (district) apply to the public security organs, in which residents before applying, you should ask the residents for permission. City, County (district) police authority shall, within 20 working days of receipt of the application to make a decision. To qualify, dogs associate certificate will be issued, each dog a license; does not meet the requirements, shall not be approved, and explain the reasons. "Five, eighth as the Nineth and amended as:" not hang "dog immune" dogs, be regarded as wild dogs, the city by the Public Security Bureau is responsible for the killing, organized by Township and town people's Governments in the countryside (or designated person) killed. Animal husbandry and veterinary medicine, health and other departments should actively cooperate with killing wild dog, wild dog, mad dog carcasses must be burnt or buried, no sale or consumption. "Six, tenth as the 11th, the first of these is revised as follows:" before the end of April each year, pay the management fee to the issuing authority. Among them, the key management area is 500 yuan per dog for the first year, for 300 yuan a year after general management fees in the district by the city and county governments according to the actual situation of rural areas dogs free of charge management fees. Guide dogs for the blind and people with physical disabilities assistance dogs, police used dogs as well as the relevant units, and scientific research with dogs, free of management fees. Sterilization of dogs and life difficult for widows, elderly dogs, half charge a management fee. Dog owners should annually to bring dogs to the local animal husbandry and veterinary station at a specified time and place by the veterinary staff to vaccinate dogs, for the immune procedures and hanging in the neck "dogs immunization card." Canine vaccination fees by province by the animal husbandry and veterinary station prices, charged the relevant provisions of the financial sector. Kennel management fee paid by all turned over to the State Treasury, into the financial budget management. Kennel management requirements incorporated in the relevant sector of the Department's budget. "The second amendment as follows:" dog bite injury ruined by livestock and crops and other objects, the owner shall make the necessary compensation; dog hurts, shall promptly report to the local police department or township people's Government, the owner must bear the bites of all medical expenses and lost. "Seven, 12th, 13th, the first paragraph is amended as:" the units and individuals of unlicensed dogs, public security departments and township people's Government ordered the slaughter or forced to kill, fined a maximum of 1000 Yuan for units, 200 Yuan fines against individuals, and ordered to pay management fees. "Eight, an article shall be added as article 16th:" the People's Republic of China on animal epidemic prevention law and the Jiangxi provincial animal epidemic prevention regulations of dog management otherwise provides, from its provisions.
    "Nine, the methods in the" Agriculture and fisheries "," Agriculture and animal husbandry veterinary "are adapted to" veterinary ". Implementation measures for labor protection of female staff in Jiangxi province, the second paragraph is amended as: "the regulation is applicable in the province within the administrative area of State organs, social organizations, enterprises or institutions, the female employees of private non-enterprise units.
    "Two, delete the second paragraph. Three article 18th, amended to read: "where a female employee in units of 100 or more, should gradually set up showers, washing rooms, lounges for pregnant women, maternal and child health-care facilities such as nursing rooms.
    "Four deleted, 21st" approved by the Department of labor. " Five article 23rd, amended to read: "labor and social security administration departments at all levels should be on the regulations concerning the labor protection of female staff and to monitor the implementation of this approach. Infringe on one of the labor protection of female staff, the departments concerned should be dealt with in accordance with the regulations concerning the labor protection of female staff.
    "Six, deletes Article 25th.
    Seven, in the way of "basic salary" are adapted to "wages", "labor" are adapted to "administrative departments of labor security."
    Implementing rules of the Jiangxi province urban maintenance and construction tax 4 provincial government regulations, such as modified according to this decision, and to adjust accordingly the provision number.
                                                                                                                        This decision shall come into force as of the date of.