莆田市人民政府办公室关于印发莆田市对口援疆专项资金管理办法的通知
福建省莆田市人民政府办公室
莆田市人民政府办公室关于印发莆田市对口援疆专项资金管理办法的通知
莆政办〔2010〕174号
各县（区）人民政府（管委会），市直有关单位：
为规范我市对口援疆专项资金的管理，提高资金使用效率，经市政府研究同意，现将《莆田市对口援疆专项资金管理办法》印发给你们，请认真贯彻执行。
二O一O年十月二十六日
莆田市对口援疆专项资金管理办法
为规范我市对口援疆专项资金（以下简称“援疆资金”）使用，加强监督管理，提高使用效益，根据有关财经规章制度，结合援疆工作实际，制定本办法。
第一条 援疆资金是指根据省委、省政府对口支援新疆工作的部署和要求，我市各级财政预算安排专项用于对口援助新疆的资金。
第二条 援疆资金的筹集与分配坚持“统一政策、分级统筹、统一管理、专款专用”的原则。
第三条 援疆资金的筹集
按照统一政策、分级统筹的原则，2011年～2015年新疆资金按市、县（区）、管委会地方级一般预算收入剔除城市维护建设税、专项收入、行政事业性收费收入后的3‰比例筹集，其中：2011年按2009年地方一般预算收入执行数增长10％筹集，2012～2015年按年递增8％筹集，增长比例和具体数额如有变动，另行通知。各级财政应按规定将援疆资金纳入同级财政预算，市财政设立援疆资金帐户，实行统一管理。由各县（区、管委会）负担对口援建资金，各县（区、管委会）各自安排支出预算，市财政局通过对下财政资金结算扣款并缴入专户。
2009纳入县级基本财力保障机制补助范围内的仙游县承担的援疆资金省级给予补助50％，省级补助通过年终上下级结算办理。
第四条 援疆资金主要用于改善各族群众基本生活条件，重点解决游牧定居、双语教育、基层卫生等基本民生工程以及用于干部人才培训工作项目方面。
第五条 援疆资金的安排要根据我市专项规划和工作方案，落实具体项目，年初安排的项目计划资金不低于年度资金总量的90％，用于统筹调度、机动安排的项目资金控制在10％以内。
第六条 使用我市援疆资金的具体项目，按照结对关系，由市里统一确定。市援疆前方分指挥部于每年初汇总项目计划后统筹提出年度项目安排计划，经市援疆领导小组办公会同市财政局审核后提交省援疆领导小组研究审定。
第七条 概（预）算的审核及资金下达。资金使用项目经市援疆领导小组审定后，由对口援建所在财政（或审计）部门进行概（预）算审核，前方指挥部对审核结果提出意见报经市援疆领导小组同意后，市财政部门将项目概（预）算安排下达到市前方指挥部，作为项目投资控制和审计、结（决）算的依据。
第八条 资金拨付。前方分指挥部根据财政部门下达的项目概（预）算，按项目实施进度提出用款计划报送市援疆领导小组办公室。财政部门根据市援疆领导小组办公室的审核意见，在5个工作日内将资金拨付前方分指挥部设立的援疆资金专户。
第九条 前方分指挥部在收到项目资金后，原则上5个工作日内将资金拨付项目承担单位，其中基建项目应根据项目进度情况适时拨付，同时应预留10％的基建资金余款。
第十条 前方分指挥部负责现场专项资金管理工作，要建立健全财务规章制度，基建项目应严格按照项目法人责任制、工程招标制、项目合同制、工程监管制和竣工验收制等基建财务有关规定执行，明确资金使用范围、对象、内容、审批程序、会计核算、财务管理、监督检查等事项。财务规章制度应经市援疆领导小组办公室审批后执行。
第十一条 前方分指挥部要根据有关法规和财务管理规章制度，依法进行会计核算，建立健全帐簿，按月编报会计报表，加强资金管理，确保资金安全。
第十二条 前方分指挥部负责组织实施的项目竣工验收合格后3个月内提交竣工财务决算报告。
第十三条 援疆资金应专款专用，依法按规定使用，各有关部门和建设单位不得以任何理由和形式截留、挪用援疆资金，不得违规超范围超标准使用援疆资金。前方分指挥部的日常工作经费由市财政另行安排。
第十四条 有关部门应当加强援疆资金的监督和检查，实行追踪问效，及时了解援疆资金的使用管理情况，对发现的问题及时纠正、及时报告，确保援疆资金使用合理和安全。援疆资金的使用要主动接受纪检、监察、审计、财政等部门和社会的监督。
第十五条 各有关单位、生产施工企业及工作人员在援疆项目建设过程中应当按规定使用援疆资金。对违反规定，有虚报、截留、挪用援疆资金或其他违规行为的，按照《财政违法行为处罚处分条例》等有关法律法规追究有关单位和责任人员责任，构成犯罪的，依法移交司法机关。
第十六条 前方分指挥部应在次年第一季度内将上一年度援疆资金使用情况及财务决算报表报送市援疆领导小组办公室，市援疆领导小组办公室会同财政部门对上一年度资金使用情况开展内部审计工作，形成审计报告报送同级审计、检查部门及其他援疆办成员单位。
第十七条 本办法由市财政局会同市援疆领导小组办公室负责解释。
第十八条 本办法自印发之日起执行。
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.
