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关于印发黄山市古民居认领保护利用暂行办法的通知

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关于印发黄山市古民居认领保护利用暂行办法的通知

安徽省黄山市人民政府


关于印发黄山市古民居认领保护利用暂行办法的通知

黄政〔2009〕32号


各区、县人民政府,黄山风景区管委会,黄山经济开发区管委会,市政府各部门、各直属机构:
  《黄山市古民居认领保护利用暂行办法》已经2009年12月15日市政府第二十七次常务会议审议通过,现予以印发,请遵照执行。


二○○九年十二月二十一日   

第一条为加强古民居的保护,规范古民居的认领保护利用工作,顺利实施“百村千幢”古民居保护利用工程,根据《中华人民共和国文物保护法》、《安徽省皖南古民居保护条例》等法律法规,结合本市实际,制定本办法。
第二条本办法所称的古民居是指在本市范围内1911年以前的,具有历史、艺术、科学价值的民宅、祠堂、牌坊、书院、楼、台、亭、阁、塔、桥等民用建筑物。1949年以前1911年以后具有较高历史、艺术、科学价值的民用建筑物参照执行。
第三条本办法所指的古民居认领保护利用(以下简称认保),是指认保人通过一定程序,自愿出资对列入“百村千幢”古民居保护利用工程的古民居进行保护管理、开发利用的行为。
第四条一切社会组织和个人均可参与认保活动。
认保人应具备独立民事行为能力和民事责任能力。
第五条古民居的认保应当遵循“保护为主,抢救第一,合理利用,加强管理”的工作原则,按照“不改变文物原状”的原则,保存、延续古民居的真实历史信 息。
第六条古民居认保由各级政府文物行政部门负责实施。
第七条认保人享有对该古民居的监督维修权,但不得以监督为由干预所有者的正常使用。
被认保的古民居,其所在地的文物行政部门应为认保人在认保古民居醒目处设立标志牌。
第八条认保人对认保古民居的保护和利用,应符合以下要求:
(一)属于各级文物保护单位的古民居,应依据有关文物保护的法律和法规进行,保护利用方案的实施应由相应资质的建筑单位承担。
(二)未核定为文物保护单位的古民居,不得实施影响原有整体建筑风貌的改建和扩建。如确需进行内部改造的,应保留原有格局,其保护利用方案应报县(区)文物行政部门批准。
第九条文物行政部门应监督被认保古民居保护利用方案的实施,并会同规划、国土、房管等部门进行验收。
第十条需认保的古民居,由古民居产权所有人提出,经县(区)文物行政部门初步审核后,由市文物行政部门确定,并在市政府和市文物行政部门等网站上予以公布。
第十一条认保人根据公布的古民居名单,选择认保对象,向古民居所在的县(区)文物行政部门提出认保申请。经审查同意后,认保人与古民居所有权人签订认保协议。
认保人与古民居所有权人签订的认保协议须经县(区)文物行政部门鉴证,并报市文物行政部门备案。
第十二条认保人认保古民居时未选择特定认保对象的,可委托县(区)文物行政管理部门进行认保,并提供相应的认保经费。
第十三条认保经费由县(区)文物行政部门管理,本着专款专用的原则,专项用于古民居的保护利用。经费使用情况和使用对象应接受认保人的质询。
第十四条社会组织资助在50万元以上和个人资助在10万元以上的,应给予认保人一定的社会荣誉,并设立石碑刻,给予表彰。
第十五条认保人有以下情形之一的,可以按照有关法律、法规和规章等规定给予行政奖励:
(一)严格遵守文物维修的程序,在认保古民居保护利用过程中创新方式,并得到广泛推广的;
(二)对认保古民居在保护利用上具有创意,为文化产业发展拓宽新思路的;
(三)应当奖励的其他行为。
第十六条本办法由市文物行政部门负责解释。
第十七条本办法自发布之日起施行。  


财政部、中国人民银行关于做好填报1992年三年期变造国库券统计工作的通知

财政部 中国人民银行


财政部、中国人民银行关于做好填报1992年三年期变造国库券统计工作的通知
财政部 中国人民银行



各省、自治区、直辖市、计划单列市财政厅(局)、人民银行分行:
今年国债兑付期间,社会上曾出现了部分1992年三年期变造国库券(以下简称“变造券”)。目前,国债兑付高峰已过,为了准确掌握“变造券”的数量,以便研究相应的政策及解决办法,经部、行研究,决定在全国范围内,对“变造券”进行一次详细的统计。现将有关事项通知
如下:
一、为了防止误兑变造券,自10月25日起,各城市(含县级市)可由当地财政部门指定一个国债兑付点,专门办理1992年三年期国库券的兑付业务,其他各银行、财政、邮政系统的网点及非银行金融机构均不再办理1992年三年期国库券的兑付业务。被指定为继续办理19
92年三年期国库券兑付业务的单位,要认真负责、严格审验、防止误兑“变造券”。如发现“变造券”,予以收存并详细备案,同时做好解释工作。
除1992年三年期国库券以外,办理其他年度国债常年兑付业务的网点仍按原规定不变。
2.接此通知后,各级财政、银行、邮政系统的基层国债兑付网点,应抓紧对已没收的变造券进行统计造册,并按系统逐级上报财政部和人民银行总行。为便于统计,各地财政系统的国债兑付网点及财政中介机构、邮政、公安、审计、工商等部门将没收“变造券”情况报送当地财政部
门;各银行、非银行金融机构等均由人民银行负责统计。
3.各购买国债的银行、非银行金融机构、国债服务部等单位,均应对现存的1992年国库券进行清理,如发现“变造券”,应如实将情况报当地财政部门、人民银行。如不按要求对库存券进行清理、或发现“变造券”不报的,后果自负。
此次对“变造券”的统计工作,是一项政策性极强的工作,接此通知后,应立即按上述规定通知各基层网点、机构及各有关部门。各省级财政、银行上报财政部、人民银行总行的时间截至11月15日。各地财政部门、人民银行应本着对国家、对人民负责的态度,准确填写统计报表,
切实做好1992年三年期变造国库券的统计工作。
附件:1992年三年期变造国库券情况统计表(略)



1995年10月15日

城市房地产税暂行条例(附英文)

政务院


城市房地产税暂行条例(附英文)

1951年8月8日,政务院

第一条 城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。
第二条 开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。
第三条 房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者,均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税:
一、军政机关及人民团体自有自用之房地;
二、公立及已立案之私立学校自有自用之房地;
三、公园、名胜、古迹及公共使用之房地;
四、清真寺、喇嘛庙本身使用之房地;
五、省(市)以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税:
一、新建房屋自落成之月分起,免纳三年房地产税;
二、翻修房屋超过新建费用二分之一者,自工竣月分起,免纳二年房地产税;
三、其他有特殊情况之房地,经省(市)以上人民政府核准者,减纳或免纳房地产税。
第六条 房地产税依下列标准及税率,分别计征:(注解:自一九五三年起,本条所列税率分别改为1.2%、1.8%、1.8%、18%。)
一、房产税依标准房价按年计征,税率为1%;
二、地产税依标准地价按年计征,税率为1.5%;
三、标准房价与标准地价不易划分之城市,得暂依标准房地价合并按年计征,税率为1.5%;
四、标准房地价不易求得之城市,得暂依标准房地租价按年计征,税率为15%。
第七条 前条各种标准价格,依下列方法评定:
一、标准房价,应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之;
二、标准地价,应按土地位置及当地繁荣程度、交通情形等条件,并参酌当地一般买卖价格分区、分级评定之;
三、标准房地价,应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之;
四、标准房地租价,应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳,由当地税务机关决定之。
第九条 凡开征房地产税之城市,均须组织房地产评价委员会,由当地各界人民代表会议及财政、税务、地政、工务(建设)、工商、公安等部门所派之代表共同组成,受当地人民政府领导,负责进行评价工作。
第十条 房地产评价工作,每年进行一次,如原评价格在下年度经房地产评价委员会审查,认为无重评必要时,得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限,均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等,向当地税务机关申报,如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者,并应于变更、转移或工竣后十日内申报之。免税之房地产,亦须依照前项规定,办理申报。
第十二条 税务机关应设置房地产税查征底册,绘制土地分级地图,根据评价委员会之评价结果及纳税义务人之申报,分别进行调查、登记、核税,并开发交款通知书,限期交库。
纳税义务人对房地产评价结果,如有异议时,得一面交纳税款,一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者,处以五十万元(注解:“五十万元”系旧人民币,新人民币为“五十元”。)以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实,企图偷漏税款者,除责令补交外,并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为,任何人均得举发,经查实处理后,得以罚金20-30%奖给举发人,并为保守秘密。
第十六条 不按期交纳税款者,除限日追交外,并按日处以应纳税额1%的滞纳金。
逾限三十日以上不交税款,税务机关认为无正当理由者,得移送人民法院处理。
第十七条 房地产税稽征办法由省(市)税务机关依本条例拟定,报请省(市)人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后,各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)

INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)

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 the "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 CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.