洛阳市人民政府办公室关于印发洛阳市廉租住房实物配租实施办法的通知
河南省洛阳市人民政府办公室
洛阳市人民政府办公室关于印发洛阳市廉租住房实物配租实施办法的通知
洛政办〔2009〕105号
各县(市、区)人民政府,市人民政府有关部门,各有关单位:
《洛阳市廉租住房实物配租实施办法》已经市政府研究同意,现印发给你们,请认真遵照执行。
洛阳市人民政府办公室
二〇〇九年八月三十一日
洛阳市廉租住房实物配租实施办法
第一条 为建立和完善多层次的住房保障体系,有效解决城市低收入家庭的住房困难,根据《国务院关于解决城市低收入家庭住房困难的若干意见》(国发〔2007〕24号),建设部、发展改革委、监察部、民政部、国土资源部、人民银行、国家税务总局、统计局九部委《廉租住房保障办法》(第162号令)及建设部、民政部《城镇最低收入家庭廉租住房申请、审核及退出管理办法》(建住房〔2005〕122号)规定,结合我市实际,制定本办法。
第二条 本办法适用于城市区廉租住房实物配租保障的实施与管理。
第三条 本办法所称的实物配租,是指市人民政府向符合条件的低收入住房困难家庭提供住房,并按照廉租住房租金标准收取租金的保障方式。
第四条 市房产管理部门负责本行政区域廉租住房实物配租保障工作。
第五条 实物配租的廉租住房来源:
(一)政府新建、收购的住房;
(二)腾退的公有住房;
(三)社会捐赠的住房;
(四)其他渠道筹集的住房。
第六条 实物配租分配对象
家庭人均月收入及住房面积符合市人民政府规定的城市居民低收入和住房困难标准,且已纳入廉租住房保障的家庭。
有以下情形之一的,不予实物配租。
(一)家庭成员(父母、子女)中有两套(处)以上住房的;
(二)已有继承房屋尚未办理房产过户手续的;
(三)法律、法规和规章规定的其他不予实物配租的情形。
第七条 实物配租标准
一个家庭原则上配租一套廉租住房。配租面积标准为:一人户家庭20平方米,二人户家庭35平方米,三人户以上家庭50平方米。配租标准面积内,执行政府制定的廉租住房租金标准,超出部分执行市场平均租金。
实施实物配租的廉租家庭不再享受其他方式住房保障。
第八条 廉租住房的申请程序
1. 申请。符合配租条件的廉租保障家庭应推选一名具有完全民事行为能力的家庭成员作为申请人,向廉租住房管理部门领取《洛阳市廉租住房配租审批表》,按审批表内容如实填写;
2. 审核。申请人填好审批表后,由户籍所在地街道办事处(镇人民政府)对申请家庭的基本情况、收入与住房情况进行审核,同时将申请人的申报情况在其户籍所在地社区居委会进行公示,公示期为15天。公示期满无异议后,经审核符合实物配租条件的,由户籍所在地社区居委会(村民委员会)、街道办事处(镇人民政府)签署意见并盖章;
区房管部门和民政部门对初审意见进行复核,分别签署意见并加章:
市廉租住房管理部门收到上述审核的申请后,会同民政、国土、住房办等对申报情况进行审查:
对申请人家庭中有农业户籍人口的,由市国土局对农业人口在集体土地上的住房相关情况进行审查,在7日内审查完毕,并在审批表中注明,签署意见并盖章;
市民政局对申请人的家庭收入、低保情况进行审核,签署审核意见并盖章;
市住房办对申请人家庭及成员参加房改、集资建房情况进行审查,在7日内审查完毕,签署意见并盖章。
3. 审批。市廉租住房管理部门在部门审核后10个工作日内完成对申请人基本情况、住房情况、收入状况审查,经审查合格的申请人,进入轮候配租登记。在轮候期间,申请人的有关情况发生变化的应重新进行核实,并根据变化的情况,作出变更登记或者取消配租资格。
经审查不符条件的,廉租住房管理部门应当在7日内书面通知申请家庭或申请人。
4. 公示。区房产管理部门按照优先配租原则,按顺序将申请家庭名单报市廉租住房管理部门。市廉租住房管理部门会同市民政、财政、监察等部门联合对优先配租家庭进行认定。
认定的实物配租保障家庭名单在《洛阳晚报》公示,公示期为15日。期满无异议或异议不成立的,给予配租。配租房源不足时抽签确定,配租结果在《洛阳晚报》公布。
第九条 廉租住房实物配租实行优先配租和抽签制度。
低保家庭优先于低收入家庭,在房源不足时抽签确定。
孤、老、病、残等特殊困难家庭优先于其他困难家庭,在房源不足时抽签确定。
无房家庭优先于有房家庭,在房源不足时抽签确定。
抽签过程及结果由公证机构公证。
第十条 选房。符合条件配租家庭应到市廉租住房管理部门领取《选房人员推荐表》,推选一名具有完全民事行为能力的家庭代表选房。安排选房的家庭拒绝选房的视为自动放弃实物配租保障,由后续家庭依次递补。放弃选房的家庭两年内不予实物配租,选房后放弃所选房屋的三年内不予实物配租。放弃选房的转为发放租赁补贴保障。
孤、老、病、残等特殊困难家庭优先选房,其他家庭抽签确定。
第十一条 签约。实物配租保障家庭选房入住前,须与廉租住房产权人或管理人签订《洛阳市廉租住房租赁合同》,并按合同约定租金标准、期限、方式缴纳租金。
第十二条 退出
实物配租对象有下列行为之一的,由市廉租住房管理部门取消其配租资格,收回廉租住房,并依法追究责任。
1. 申请人违反本规定,不如实申报家庭收入、家庭人口及住房状况,骗取配租资格的;
2. 改变廉租住房性质,将廉租住房转租、转借或变相转租、转借的;
3. 无正当理由连续6个月未在廉租住房居住的;
4. 连续拖欠租金6个月以上的;
5. 未通过年度审核或其他违反有关规定的。
第十三条 已取得实物配租住房的承租户,因条件变化不再符合承租条件的,必须在3个月内退出廉租住房。
第十四条 市廉租住房管理部门应当做好廉租住房租金收取、房屋维修养护及物业管理工作,确保使用人正常使用。管理部门管理费用从收取的廉租住房租金中解决。
第十五条 廉租住房产权属国家所有。
第十六条 市廉租住房管理部门和其它审核部门的工作人员,利用职务便利违规违纪的,依法追究法律责任。
第十七条 县(市)廉租住房实物配租管理工作可参照本办法执行。
第十八条 本办法自2009年9月1日起施行,有效期五年。
国家税务总局关于股份制试点企业若干涉外税收政策问题的通知(附英文)
国家税务总局
国家税务总局关于股份制试点企业若干涉外税收政策问题的通知(附英文)
国家税务总局
各省、直辖市、自治区税务局,各计划单列市税务局,海洋石油税务
管理局各分局:
根据国税发〔1993〕087号《国家税务总局关于股份制试点企业适用税收法律问题的通知》的规定,现就依照涉外税收法律缴纳各项税收的股份制企业有关税收政策问题明确如下:
一、资产重估变值的税务处理
(一)外商投资企业改组,或者与其他企业合并成为股份制企业,原外商投资企业已在工商行政管理部门注销登记的,其资产转为认股投资的价值与其帐面价值的变动部分应计入原外商投资企业损益,计算缴纳企业所得税。
(二)原外商投资企业已按上款规定做出税务处理的,新组成的股份制企业可以对原外商投资企业的资产,按重估确认的价值作为投资入帐,并据以计算资产的折旧或摊销;原外商投资企业未按上款规定进行税务处理的,对新组成的股份制企业中原外商投资企业的资产重估价值变动部
分,应比照本条第(三)款规定的方法进行调整。
(三)股份制企业向社会募集股份,或增加发行股票,依照有关规定对各项资产进行重估,其价值变动部分,在申报缴纳企业所得税时,不计入企业损益,也不得据此对企业资产帐面价值进行调整。凡企业会计帐簿对资产重估价值变动部分已做帐面调整,并按帐面调整数计提折旧或摊
销,或以其他方式计入成本、费用的,企业应在办理年度纳税申报时,按下述方法进行调整:
(1)按实逐年调整。企业因资产重估价值变动,每一纳税年度通过折旧、摊销等方式多计或少计当期成本、费用的部分,在年度纳税申报表的当期成本、费用栏中予以调整,相应调增或调减应纳税所得额。
(2)综合调整。企业资产重估价值变动部分可以不分资产项目,平均按十年分期从年度纳税申报的当期成本、费用项目中调整,相应调增或调减应纳税所得额。
以上两种方法,由企业选择一种,报当地主管税务机关批准后采用。企业办理年度纳税申报时,应将有关计算资料一并附送当地主管税务机关审核。
二、享受定期减免所得税优惠问题
(一)外商投资企业改组,或与其他企业合并成为股份制企业。原外商投资企业在工商行政管理部门办理了注销登记,新组成的股份制企业凡同时符合以下条件的,可以依照《外商投资企业和外国企业所得税法》(以下简称税法)第八条的规定享受定期减免税优惠。
(1)原外商投资企业依照本通知第一条第(一)款的规定,对其资产重估进行了税务处理。
(2)原外商投资企业的实际经营期未达到税法规定的可以享受有关定期减免税优惠的经营期限的,已按税法第八条的规定补缴了已免征,减征的企业所得税。
不符合以上条件的,新组成的股份制企业不得重新享受税法第八条规定的定期减免税优惠。但原外商投资企业依照税法第八条的规定可享受的定期减免税优惠尚未开始或者尚未期满的,新组成的股份制企业可以依照税法规定继续享受上述税收优惠至期满。
(二)外商投资企业或外国投资者作为股东投资成立的股份制企业,可以依照税法第八条的规定享受定期减免企业所得税的优惠。
三、股票发行溢价的税务处理
企业发行股票,其发行价格高于股票面值的溢价部分,为企业的股东权益,不作为营业利润征收企业所得税;企业清算时,亦不计入应纳税清算所得。
四、适用再投资退税的待遇问题
外国投资者将从外商投资企业或股份制企业取得的利润(股息)购买本企业股票(包括配股)、或其他企业的股票的,不适用税法有关再投资退税的优惠规定。
(State Administration of Taxation: 3 December 1993 Coded Guo ShuiFa [1993] No. 139)
Whole Doc.
To the tax bureaus of various provinces, municipalities and
autonomous regions, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the stipulations of the Circular of the State
Administration of Taxation on the Shareholding System Pilot Enterprises
Applicable Taxation Legal Question, a document Coded Guo Shui Fa [1993]
No. 087, we hereby clarify as follows the taxation policy question related
to shareholding enterprises which pay various taxes in light of the
external tax law:
I. The taxation handling of asset revaluation and variable- value
(1) With regard to enterprise with foreign investment which are
reorganized or merged with other enterprises into shareholding
enterprises, and the original enterprise with foreign investment which
have cancelled registration with the administrative department for
industry and commerce, their changed value of subscribed shares used as
investment and their book value shall be included in gains and losses of
the original enterprise with foreign investment, and on the basis of which
enterprise income tax is calculated and paid.
(2) If the original enterprise with foreign investment has conducted
taxation handling in accordance with the stipulations of the above clause,
the newly organized shareholding enterprise may re-evaluate the assets of
the original enterprise with foreign investment and affirm their value and
enter it as investment into the account book and, on the basis of which
calculate the depreciation or amortization of the assets; if the original
enterprise with foreign investment has not conducted taxation handling in
accordance with the stipulations of the above clause, that changed value
of the assets of the original enterprise with foreign investment, which is
reassessed by the newly organized shareholding enterprise, shall be
readjusted in light of the method stipulated in Clause (3) of this
Article.
(3) If the shareholding enterprise sells shares to society or
increases the issuance of shares and carries out revaluation of various
assets in accordance with related stipulations, the changed value, when
the enterprise declares payment of enterprise income tax, shall not be
included in the enterprise gains and losses and the book value of the
enterprise assets shall not thereby be readjusted. If the enterprise has
made account readjustment in its account book of the changed value of the
re-evaluated assets and has calculated and drawn depreciation or
amortization in accordance with the readjusted number of the account book,
or has charged to cost and expenses by other methods, the enterprise
shall, while declaring annual tax payment, make readjustment by the
following methods:
1) Making yearly readjustments as things really are. The current cost
and expense which are counted more or less than what they should be by the
method of depreciation or amortization in each tax-paying year resulting
from the changed value of the revaluation of assets made by the enterprise
shall be readjusted in the current cost and expense column of the yearly
tax-paying declaration form, the taxable amount of income shall be
increased or decreased correspondingly.
2) Comprehensive readjustments. For the part of change resulting from
the reassessment of the enterprise assets, readjustments may be made to
the current cost and expense items declared for annual tax payment on an
average 10-year period basis without distinguishing the asset projects,
the taxable amount of income shall be increased or decreased
correspondingly.
The enterprise may choose either one of the above-mentioned two
methods and report to local competent tax authorities for use after
receiving approval. When declaring for annual tax payment, the enterprise
shall send related calculating materials together to local competent tax
authorities for examination and approval.
II. Questions concerning enjoying regular preferential income tax
reduction and exemption
(1) The regrouping of enterprise with foreign investment or merging
with other enterprises into shareholding enterprises. When the original
enterprise with foreign investment which have performed the procedures for
cancellation of registration with the administrative department for
industry and commerce, the newly organized shareholding enterprise which
simultaneously conform with the following conditions may enjoy regular
preferential tax reduction and exemption in accordance with the
stipulations of Article 8 of the Income Tax Law on enterprise with foreign
investment and Foreign Enterprises (hereinafter referred to as Tax Law).
1) The original enterprise with foreign investment has carried out
tax handling of its reassessed assets in accordance with the stipulations
of Clause (1) of Article 1 of this Circular.
2) The original enterprise with foreign investment whose actual
operational period has not reached the operational time limit for enjoying
related regular preferential tax reduction and exemption as stipulated in
the Tax Law, but it has repaid the already exempted and reduced enterprise
income tax.
If it does not meet the above conditions, the newly organized
shareholding enterprise shall not re-enjoy the regular preferential tax
reduction and exemption as stipulated in Article 8 of the Tax Law. But if
the original enterprise with foreign investment which has not started or
the period has not expired for enjoying regular preferential tax reduction
and exemption in accordance with the stipulations of Article 8 of the Tax
Law, the newly organized shareholding enterprise may continue to enjoy the
above-mentioned preferential tax treatment till expiration of the period
in accordance with the stipulation of the Tax Law.
(2) The shareholding enterprise established by a enterprise with
foreign investment or a foreign investor who invests in the capacity of a
shareholder may enjoy regular preferential reduction and exemption of
enterprise income tax in accordance with the stipulations of Article 8 of
the Tax Law.
III. Tax handling related to the issuance of stocks at a premium For an
enterprise which issues stocks, the part of premium resulting from the
price of the stock issued being higher than the face value of the stocks
is regarded as the rights and interests of the enterprise shareholder, and
not as business profits on which enterprise income tax is to be levied;
during enterprise liquidation, this part shall not included in the taxable
liquidation income.
IV. Questions concerning the treatment of applicable reinvestment tax
reimbursement
In the case of a foreign investor who uses the profits (dividends)
gained from a enterprise with foreign investment or a shareholding
enterprise to buy shares (including secondary shares) of the enterprise,
or shares of any other enterprise, it is not applicable to the
preferential regulations concerning the refunding of tax as set in the Tax
Law.
1993年12月3日