国家环保局


水污染物排放许可证管理暂行办法

1988年3月20日，国家环保局

第一章 总 则
第一条 为有效控制水污染，加强对水污染源的监督管理，根据《中华人民共和国水污染防治法》和《中华人民共和国海洋环境保护法》制定本办法。
第二条 在污染物排放浓度控制管理的基础上，通过排污申报登记，发放水污染物《排放许可证》，逐步实施污染物排放总量控制。
第三条 本办法适用于直接或间接向水体排放污染物的企业、事业单位（以下简称：排污单位）。
第四条 本办法由国务院环境保护行政主管部门和各级人民政府的环境保护行政主管部门组织实施和统一监督管理。

第二章 排污申报登记制度
第五条 排污单位必须在指定时间内，向当地环境保护行政主管部门办理排污申报登记手续，并提供防治水污染方面的有关技术资料。
第六条 排污单位必须如实填写申报登记表，经本单位主管部门核实后，报当地环境保护行政主管部门审批。
第七条 企业、事业单位的新建和技改项目，试产前三个月内按第六条规定向当地环境保护行政主管部门进行排污申报登记。
第八条 排污单位排放污染物的种类、数量、浓度有重大变化或改变排放方式、排放去向时，应提前15天向当地环境保护行政主管部门申请，履行变更登记手续。

第三章 排放许可证制度
第九条 各地环境保护行政主管部门结合本地区的实际情况，在申报登记的基础上，分期分批对重点污染源和重点污染物实行排放许可证制度。
第十条 排污单位必须在规定的时间内，持当地环境保护行政主管部门批准的排污申报登记表申请《排放许可证》。
第十一条 地方环境保护行政主管部门在本地区内实行污染物排放总量控制，应根据水体功能或水质目标的要求进行总量分配，根据水污染和污染物排放现状，确定污染物削减量。
第十二条 地方环境保护行政主管部门，根据当地污染排放总量控制的指标核准排污单位的排放量。
对不超出排污总量控制指标的排污单位，颁发《排放许可证》。
对超出排污总量控制指标的排污单位，颁发《临时排放许可证》，并限期削减排放量。
第十三条 有下列情形之一者，《排放许可证》和《临时排放许可证》须报国务院环境保护行政主管部门审查核准污染物排放量：
（一）跨越省、自治区、直辖市界区的排污单位；
（二）特殊性质的排污单位（如核设施、绝密工程等）；
（三）特大型（投资2亿元以上）的建设项目（报国务院审批）。
第十四条 《排放许可证》的有效期限，由当地环境保护行政主管部门规定。《排放许可证》的有效期限最长不得超过5年；《临时排放许可证》的有效期限最长不得超过2年。
《排放许可证》在有效期满前3个月，排污单位必须重新申请换证。
第十五条 持有《排放许可证》或《临时排放许可证》的排污单位，不免除缴纳排污费和其它法律规定的责任。

第四章 监督与管理
第十六条 排污单位必须严格按照排放许可证的规定排放污染物，禁止无证排放。
第十七条 重点排污单位应配备监测人员和监测设备，对本单位排放的污染物按国家规定的统一方法进行监测。
排污单位必须按规定向当地环境保护行政主管部门报告本单位的排污情况。
第十八条 排污单位的排污口必须编号，设立标志，并按环境保护行政主管部门的要求配备计量装置。
所有的排污口都必须具备采样和测流条件。
第十九条 持有《临时排放许可证》的单位，必须定期向当地环境保护行政主管部门报告削减排放量的进度情况。
经削减达到排污总量控制指标的单位，可向当地环境保护行政主管部门申请《排放许可证》。
第二十条 违反《排放许可证》规定额度超量排污的，当地环境保护行政主管部门根据情节，有权中止或吊销其《排放许可证》。
被中止排放许可证的单位，在规定时间内达到排放许可证要求的，由当地环境保护行政主管部门恢复其被中止的排放许可证。
被吊销排放许可证的单位，必须重新申请《排放许可证》。
第二十一条 水污染排放总量控制指标，可以在本地区的排污单位间互相调剂。但必须由当地环境保护行政主管部门批准。
对跨地区或跨省界的水体进行污染物排放总量控制时，应由上一级环境保护行政主管部门按水质规划的要求，统一协调。
第二十二条 当地环境保护行政主管部门有权对管辖区内已颁发《排放许可证》的企业事业单位进行现场抽测、检查，被检查的排污单位应如实反映情况，并提供有关资料。
检查人员有责任为被检查单位保守技术秘密和业务秘密。

第五章 罚 则
第二十三条 违反本办法规定有下列行为之一的，由环境保护行政主管部门根据不同情节，给予警告或处以罚款。
（一）逾期未申报登记或谎报的，给予警告处分和处以5000元以下（含5000元）罚款。
在拒报或谎报期间，追缴1至2倍的排污费。
（二）逾期未完成污染物削减量以及超出《排放许可证》规定的污染物排放量的，处以1万元以下（含1万元）罚款，并加倍收缴排污费。
（三）拒绝办理排污申报登记或拒领《排放许可证》的，处以5万元以下（含5万元）罚款，并加倍收缴排污费。
被中止或吊销《排放许可证》的单位，在中止或吊销《排放许可证》期间仍排放污染物的，按无证排放处理。
第二十四条 如本办法第二十三条所述行为系在排污单位的法人代表纵容、授意下或直接人员所致的，处以法人代表或直接责任人员月工资的百分之三十的罚款。
第二十五条 排污单位或个人接到缴纳排污费和罚款通知书后，应按规定的日期缴付，逾期未缴付的，每天追加千分之一滞纳金。

第六章 附 则
第二十六条 排污申报登记表、《排放许可证》、《临时排放许可证》由国务院环境保护行政主管部门统一制定。
第二十七条 地方环境保护行政主管部门，可根据本办法制定地方实施办法。
第二十八条 本办法由国务院环境保护行政主管部门负责解释。
第二十九条 本办法自公布之日起施行。


国家税务总局


国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文)

1993年11月2日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局：
现将《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》印发给你们，请认真贯彻执行。
附件：国家税务总局关于贯彻实施税收征管法及其实施细则
若干问题的规定

国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定

规定
为了保证《中华人民共和国税收征收管理法》（以下简称《征管法》）和《中华人民共和国税收征收管理法实施细则》（以下简称《细则》）的贯彻实施，现就有关问题规定如下：
一、关于税务登记
根据《细则》第五条的规定，非从事生产、经营的纳税人，除临时取得应税收入或发生应税行为以及只缴纳个人收入调节税、个人所得税、车船使用税的外，都应当自有关部门批准之日起三十日内或自依照法律、行政法规的规定成为法定纳税义务人之日起三十日内，按照《征管法》和《细则》规定的程序及要求，向税务机关申报办理税务登记，税务机关审核后发给税务登记证件。
纳税人办理税务登记时，应按其生产、经营所在地税务机关确定的管辖范围，向其主管税务机关申报办理。税务机关应当在规定时间内予以办理；对不符合规定的，也应给予答复。
税务登记证件分为：税务登记证及其副本和注册税务登记证及其副本。对从事生产经营并经工商行政管理部门核发营业执照的纳税人核发税务登记证及其副本；但对纳税人非独立核算的分支机构及按照本条第一款规定应当办理税务登记的纳税人，核发注册税务登记证及其副本。
纳税人领取税务登记证件后，应当在其生产、经营场所内明显、易见的地方张挂，亮证经营。外出经营的纳税人应当携带税务登记证或注册税务登记证的副本。
税务机关对已发的税务登记证件，应当一年验证一次，三年更换一次。具体验证时间由省、自治区、直辖市税务局统一确定，换证时间由国家税务总局统一规定。
涉外税务登记证件的种类，验、换证时间，暂按国税发〔1993〕021号文执行。
二、关于延期申报
经税务机关批准可以延期办理纳税申报的纳税人，除因不可抗力原因外，都应当在规定的申报期限内，按照上期实际缴纳的税额或者按税务机关核定的税额预缴税款，并在批准的延期内办理纳税结算。
三、关于延期缴纳税款
根据《征管法》第二十条第一款的规定，纳税人因有特殊困难，不能按期缴纳税款的，应当在规定的缴纳期限内，向主管税务机关提出书面申请，并经县以上税务局（分局）批准后，方可延期缴纳税款，但对延期缴纳税款的时间最长不得超过三个月。
四、关于核定税额
根据《征管法》第二十三条和《细则》第三十五条的规定，税务机关可以采取核定税额的方法征收税款。核定税额，是对纳税人当期或以前纳税期应纳税额的确定。但对依照规定可以不设置帐簿的纳税人，税务机关可以核定其下期应纳税额，即采取定期定额的方法征收税款。
五、关于扣押、查封商品、货物或者其他财产的价值计算
根据《征管法》第二十五、二十六、二十七条的规定，税务机关在实施扣押、查封时，按以下方法计算应扣押、查封的商品、货物或其他财产的价值：
（一）扣押、查封商品、货物时，以当地当日市场最低收购价计算。
（二）扣押、查封金银首饰等贵重物品时，按照国家专营机构公布的收购价计算。
（三）扣押、查封不动产时，按当地财产评估机构评估的价值计算。
税务机关按上述方法确定应扣押、查封的商品，货物或其他财产的数量时，还应当包括在扣押、查封、保管、拍卖等过程中所发生的费用。
六、关于纳税担保财产价值的计算
根据《征管法》及其《细则》的规定，纳税人可以未设置抵押权的财产或委托他人提供纳税担保。纳税人或纳税担保人以自有的未设置抵押权的财产作纳税担保时，其价值折算方法按前条规定的原则办理。
七、关于税款的抵缴
按《征管法》及其《细则》的规定，税务机关可将所扣押、查封的商品，货物或其他财产拍卖后取得的收入抵缴税款、滞纳金。对拍卖收入超过应抵缴税款、滞纳金和保管、拍卖费用的部分，在扣除应交税收罚款后的剩余部分，税务机关应当退还给当事人；对不足抵缴税款、滞纳金的，税务机关应当依法补征。
八、关于纳税人拒绝接受扣缴税款的处理
根据《征管法》第十九条第二款的规定，扣缴义务人对纳税人拒绝扣缴的，应当在二十四小时内向税务机关报告，由税务机关依照《征管法》的规定处理。
九、关于税收保全措施的解除
根据《征管法》第二十五条、第二十六条的规定，纳税人在税务机关采取税收保全措施后按照税务机关规定的期限缴纳税款的，税务机关应当在收到税款或银行转回的税票后二十四小时内解除税收保全。
十、关于多缴税款的退还
根据《征管法》第三十条的规定，税务机关对多征税款需退还给纳税人的，应于发现或接到纳税人申报退款书之日起六十日内予以退还，也可按纳税人的要求抵缴下期应纳税款。
十一、关于减免税管理
根据《征管法》第二十一条的规定，纳税人申请减税、免税，应当向主管税务机关提出书面报告，并按规定附送有关资料。经税务机关按规定权限审核批准后，方可享受减税、免税。减税、免税期满，应当自期满次日起恢复纳税。
纳税人在享受减税、免税期间，应当按照《征管法》第十六条第一款的规定办理纳税申报，并按税务机关的规定报送减免税金统计报告。
纳税人必须按照法律、行政法规以及税务机关的规定使用减免税金，对不按规定用途使用的，税务机关有权取消其减税、免税，并追回已减免的税款。
纳税人享受减税、免税的条件发生变化时，应当及时向税务机关报告，经税务机关审核后，停止其减税、免税；对不报告的，税务机关有权追回相应已减免的税款。
纳税人骗取减税、免税的，一律按偷税论处。
十二、本规定自公布之日起执行。

NOTICE ON ISSUING THE STIPULATIONS OF THE STATE ADMINISTRATION OFTAXATION ON SOME ISSUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COL-LECTION AND MANAGEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION

(State Administration of Taxation: 2, November 1993 Guo Shui Fa[93] No. 117)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with separate
planning:
The Stipulations of the State Administration of Taxation On Some
Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation are hereby printed
and issued to you, please put them into practice in real earnest.
Appendix: Stipulations of the State Administration of Taxation On
Some Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation
A duplicate is sent to: The Ministry of Finance

STIPULATIONS OF THE STATE ADMINISTRATION OF TAXATION ON SOME IS- SUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COLLECTION AND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION
In order to ensure implementation of the Law of the People's Republic
of China for Tax Collection and Management (hereinafter referred to as Law
of Tax Collection and Management and the Detailed Rules for Implementation
of the Law of the People's Republic of China for Tax Collection and
Management, related questions are hereby stipulated as follows:

I. Tax Registration
In accordance with the stipulations of ARTICLE 5 of the Detailed
Rules, tax payers who are not engaged in production and management, apart
from temporarily gaining taxable income or having dutiable conducts as
well as only paying personal income regulatory tax and personal income
tax, and vehicle and vessel license tax, shall all, within 30 days from
the day of approval granted by the department concerned or within 30 days
from the day they become legal tax payers according to the stipulations of
laws and administrative regulations, report to, and perform the procedures
for tax registration, at tax authorities in accordance with the Law for
Tax Collection and Management and the procedures and requirements
stipulated in the Detailed Rules and shall be issued a tax registration
certificate after examination and approval by tax authorities.
While performing the procedures for tax registration, the tax payer
shall report to, and perform procedures at, the competent tax authorities
in line with the scope of jurisdiction defined by the tax authorities in
the location of his or her production and management. The tax authorities
shall handle the matter for him or her within the specified time, and
shall give a reply to those whose case does not fit the stipulations.
Tax registration certificates are classified into: Tax registration
certificate and its duplicate and registered tax registration certificate
and its duplicate. Tax payer who engages in production and management and
who is issued a business license by the administrative department for
industry and commerce shall be issued a tax registration certificate and
its duplicate, but to the branch of the tax payer which is not engaged in
independent accounting, as well as tax payer who shall perform the
procedures for tax registration in line with the stipulations of Clause 1
of this article shall be issued a registered tax registration certificate
and its duplicate.
After receiving the tax registration certificate, the tax payer shall
engage in operation by putting up and display the certificate in the
conspicuous, easily visible place of his or her production and operational
site. Tax payer who engages in operation in another place shall bring with
him or her their tax registration certificate or the duplicate of the
registered tax registration certificate.
Tax authorities shall check the already issued tax registration
certificate once a year and change it once every three years. The concrete
time for checking the certificate shall be determined in a unified way by
the tax bureaus of provinces, autonomous regions and municipalities and
the time for changing the certificate shall be stipulated in a unified way
by the State Administration of Taxation.
The category of tax registration certificate related to foreign
countries and the time for checking and changing certificates shall be
carried out temporarily in accordance with the Document Guo Shui Fa (1993)
No. 021.

II. Postponement of Declaration
The tax payer who is approved by tax authorities postponement of
declaration of tax payment, except for irresistible reasons, shall, within
the specified declaration period, pay tax in advance in accordance with
the actually paid tax amount of the previous period or with the tax amount
verified and fixed by tax authorities, and shall perform taxation
settlement within the approved extended period.

III. Deferred Tax Payment
In line with the stipulations of Clause 1 of ARTICLE 20 of the Law
for Tax Collection and Management, tax payer who cannot pay tax on
schedule due to special difficulty shall, within the specified tax paying
period, present a written application to the competent tax authorities and
can postpone paying tax only with approval from the tax bureau
(sub-bureau) at or above the county level, but the longest time for
deferred tax payment shall not exceed three months.

IV. Verifying and Fixing Tax Amount
In line with the stipulations of ARTICLE 23 of the Law for Tax
Collection and Management and ARTICLE 35 of the Detailed Rules, tax
authorities may levy taxes by adopting the method of verifying and fixing
the tax amount. Verifying and fixing tax amount means determining the
dutiable tax amount of the tax payer's current or previous tax period. But
for the tax payer who may not set up an account book in accordance with
stipulations, tax authorities may verify and fix his next period dutiable
tax amount, that is, levying tax by the method of fixed term and fixed
amount.

V. Calculation of the Value of Detained and Sealed Up Commodities, Goods or Other Properties
In accordance with the stipulations of ARTICLES 25, 26, and 27 of the
Law for Tax Collection and Management, tax authorities, while carrying out
detaining and sealing up, shall calculate the value of detained and sealed
up commodities, goods or other properties according to the following
methods:
(1) While detaining and sealing up commodities and goods, tax
authorities shall calculate their value in accordance with the lowest
market purchasing prices at the given time and place.
(2) While detaining and sealing up valuable articles such as gold,
silver and jewelry, tax authorities shall calculate their value in
accordance with the purchasing price published by the special state
institution.
(3) While detaining and sealing up immovable properties, tax
authorities shall calculate the value in accordance with the value
assessed by the local property evaluation organization.
While determining the quantity of the detained and sealed up
commodities, goods or other properties in accordance with the
above-mentioned method, tax authorities shall also include in them the
expense occurred in the course of detaining, sealing up, keeping and
auctioning.

VI. Calculating the Value of Tax Guaranteed Property
In line with the stipulations of the Law for Tax Collection and
Management, the tax payer may use the not mortgage property or entrust
others with providing tax guarantee. While the tax payer or tax guarantor
uses not mortgage property as tax guarantee, the value of the property
shall be calculated in the method of conversion in line with the principle
of the stipulations set in the previous ARTICLE.

VII. The Payment of Tax
In line with the stipulations of the Law for Tax Collection and
Management and its Detailed Rules, tax authorities may use the income
gained from the selling of the detained, sealed up commodities, goods or
other properties to pay tax and overdue fine. With regard to that portion
of income that exceeds the dutiable tax, overdue fine and the expense on
keeping and auctioning, tax authorities shall return the remaining money
after deducting tax fine to the parties concerned; with regard to
deficiency in paying tax and overdue fine, tax authorities shall recollect
the money according to law.

VIII. Handling of Cases Regarding the Tax Payer Who Refuses to
Accept Tax Withheld In line with the stipulations of Clause 2 of
ARTICLE 19 of the Law for Tax Collection and Management, the withholding
agent shall, within 24 hours, report to tax authorities about the case in
which the tax paper refuses to accept tax withheld, tax authorities shall
handle the case in line with the stipulations of the Law for Tax
Collection and Management.

IX. Cancellation of Measures for Preservation of Tax
In accordance with the stipulation of ARTICLES 25 and 26 of the Law
for Tax Collection and Management, when the tax payer pays tax within the
time limit set by tax authorities after measures for the preservation of
tax are adopted by tax authorities, the tax authorities shall, within 24
hours after receiving the tax payments or the tax receipt sent back from
the bank, cancel the preservation of tax.

X. Refund of Extra Tax Money
In line with the stipulations of ARTICLE 30 of the Law for Tax
Collection and Management, with regard to extra levied tax that should be
returned to the tax payer, the tax authorities shall, within 60 days from
discovering or receiving the tax payer's application for refunding, return
the extra tax payment, or use the extra levied tax to pay the next
dutiable tax in compliance with the tax payer's request.

XI. Management of Tax Reduction and Exemption
In accordance with the stipulations of ARTICLE 21 of the Law of Tax
Collection and Management, the tax payer who applies for tax reduction or
exemption, shall submit a written report to the competent tax authorities
and send related materials in line with regulations. The tax payer can
enjoy tax reduction or exemption only after his application is examined
and approved by tax authorities within the specified limit of power. After
the expiration of the period of tax reduction or exemption, the tax payer
shall resume paying tax from the day following the expiration of the
period.
During the period of tax reduction or exemption, the tax payer shall
submit a declaration on tax payment in line with the stipulations of
Clause 1 of ARTICLE 16 of the Law for Tax Collection and Management, and
send in a statistical report on tax reduction or exemption in accordance
with the stipulations of tax authorities.
The tax payer shall use the tax money thus reduced or exempted in
line with the stipulations of the tax authorities, with regard to those
who do not use the money in accordance with the stipulated purposes, the
tax authorities have the right to cancel the tax reduction or exemption
granted to them and recover the already reduced and exempted tax.
When there are changes in the qualifications for enjoying tax
reduction or exemption, the tax payer shall promptly report to the tax
authorities who, after examination and verification, shall stop tax
reduction and exemption; as regards those who fail to submit a report, the
tax authorities have the right to recover the appropriate amount of
already reduced or exempted tax.
The tax payer who gains tax reduction or exemption by cheating shall
be punished without exception for tax evasion.
XII. These Regulations go into effect from the day of publication.