国家税务总局关于城市信用社加入城市合作银行财务处理问题的通知

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国家税务总局关于城市信用社加入城市合作银行财务处理问题的通知

国家税务总局


国家税务总局关于城市信用社加入城市合作银行财务处理问题的通知
国家税务总局



各省、自治区、直辖市和计划单列市国家税务局:
根据《国务院关于组建城市合作银行的通知》(国发〔1995〕25号)和国家现行税法及财务制度规定,各级国家税务局对加入城市合作银行的城市信用合作社(以下简称信用社)要按税法规定进行所得税的汇算清缴和清产核资的财务处理工作,以保证城市合作银行组建工作的顺
利进行。经研究,现对有关财务处理问题明确如下:
一、信用社应在工商行政管理机关注销登记60日内,向主管税务机关办理当期的所得税汇算清缴。
二、信用社的各项贷款应按国家规定的适用利率和计息期限计算本期的应收利息,计入当期损益。但对超过原约定期限(含展期后)半年以上的贷款,其应收利息可不计入当期损益。
三、信用社一年(含一年)以上的定期存款,应按国家规定的适用利率提取应付利息。对应付利息没有提足的,可以补提。
四、信用社固定资产盘盈、盘亏、毁损的净收益或净损失,计入营业外收入或营业外支出。
五、信用社发生的出纳长短款和结算业务的差错款等,按照规定程序,分别计入营业外收入或营业外支出。
六、信用社的贷款呆帐损失、坏帐损失和投资损失,首先用已提取的呆帐准备金、坏帐准备金和投资风险准备金核销。各项准备金不足以核销相应损失的,经批准后,可在营业外支出中核销。
对已确认不能收回、但又不符合呆帐贷款条件的贷款损失,不得用呆帐准备金核销,也不得在营业外支出中核销。
呆帐贷款的认定条件和核销呆帐损失的审批程序应严格按照国家税务总局印发的《集体信用合用社贷款呆帐处理试行办法》(国税发〔1992〕260号)的规定执行;核销坏帐损失和投资损失的审批程序由省级国家税务局确定。
七、实行工效挂钩的信用社结余的效益工资,可结转以后年度调剂使用。
八、信用社提取的职工福利基金、职工教育经费,可结转以后年度使用。
九、信用社的城镇集体资本金(包括实行“两则”以前的减税免税)、提取的法定盈余公积金(包括实行“两则”以后的减税免税)和公益金等公共积累,不得分配或转移,有关处理办法另行规定。
十、各级国家税务局接到本通知后,要会同有关部门研究具体办法,认真做好加入城市合作银行的信用社所得税汇缴和清产核资的财务处理工作,并将执行中存在的问题和意见及时报告总局。对在本通知下发前,信用社清产核资工作已经结束的,也要按照上述规定予以处理,并将处理
情况报告总局。



1996年4月26日
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关于颁布《压水堆核电厂反应堆压力容器金属保温层技术条件》等356项行业标准的通知

国防科学技术工业委员会


关于颁布《压水堆核电厂反应堆压力容器金属保温层技术条件》等356项行业标准的通知



科工技[2001] 112号
中国核工业集团公司、中国兵器工业集团公司、中国兵器装备集团公司:
经审核,批准《压水堆核电厂反应堆压力容器金属保温层技术条件》等15项标准(详见附件1)为
核行业标准;批准《装甲车辆炮塔不平衡力矩测试方法》等341项标准(详见附件2)为兵器行业标准。
现将上述行业标准予以颁布。
附件:1.15项核行业标准名称目录
2.341项兵器行业标准名称目录

2001年02月28日
《压水堆核电厂反应堆压力容器金属保温层技术条件》等356项行业标准

附件1 15项核行业标准名称目录http://www.costind.gov.cn/n435777/n435779/n435922/appendix/440653.htm
附件2 341项兵器行业标准名称目http://www.costind.gov.cn/n435777/n435779/n435922/appendix/440654.htm


PYRAMID SELLING PROHIBITION ——附加英文版

Hong Kong


PYRAMID SELLING PROHIBITION
 (CHAPTER 355)
 Whole document:
  
  rohibit the promotion of pyramid selling schemes and to 
provide for
  ected matters.
  eptember 1980.]
 1. Short title.
  
  Ordinance may be cited as the Pyramid Selling Prohibition
Ordinance.
 2. Interpretation.
  
  his Ordinance, unless the context otherwise requires--
  ds" includes all chattels personal and things in action;
  mote" means establish, advertise, manage or assist in the 
management
  pyramid selling scheme;
  amid selling scheme" means a scheme whereby--
  a participant in the scheme is granted a licence or right to
introduce
  her participant into the scheme who is also granted such 
licence or
  t and who may further extend the chain of persons who are granted
such
  nce or right, notwithstanding that there may be a limitation to 
the
  er of participants or that there may be any further 
conditions
  cting eligibility for such licence or right; and
  a participant receives a reward on, or at any time 
after, the
  oduction into the scheme by him of another participant which
reward is
  d, whether wholly or in part, otherwise than on the fair market 
value
  oods or services actually sold by him or by or through that 
other
  icipant;
  ard" includes, refund, commission, discount or allowance but does 
not
  ude payment for sales demonstration equipment and materials 
supplied
  ot more than their fair market value and not resold.
 3. Offence of promoting a pyramid selling scheme.
  
  person who knowingly promotes a pyramid selling scheme 
commits an
  nce and is liable on conviction upon indictment to a fine of $
100,000
  to imprisonment for 3 years.
 4. Liability of directors, partners etc.
  
  Where an offence under this Ordinance has been committed by a 
body
  orate or member of a body unincorporate, any person who at the
time of
  offence--
  in the case of a body corporate, was a director, secretary, 
principal
  cer or manager of that body corporate; or
  in the case of a member of a body unincorporate, was a 
partner or
  ce holder in or a member or manager of that body unincorporate,
  ho, in either case, was acting or purporting to act in 
any such
  city commits a like offence.
  Where any person referred to in subsection (1) is charged 
with an
  nce under this Ordinance it shall be a defence for him to prove 
that
  offence was committed without his consent or connivance and 
that he
  cised such diligence to prevent the commission of the offence 
as he
  t to have exercised having regard to the nature of his functions 
and
  ll other circumstances.
 5. Power to award compensation.
  
  Notwithstanding any provision in any other Ordinance, where a 
person
  onvicted of an offence under this Ordinance the court may, in
addition
  assing such sentence as may otherwise be passed by law, 
order the
  on so convicted to pay to any person who has suffered financial 
loss
  lting from that offence, such amount as compensation as it 
thinks
  onable.
  An amount ordered as compensation under subsection (1) 
shall be
  verable as a civil debt by the person in whose favour the 
order is
  .
 6. Saving of rights and claims.
  
  ing in this Ordinance shall prejudice the enforcement by any
person of
  right or claim against any person ceasing to promote a pyramid
selling
  me by reason of this Ordinance.