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国家税务总局关于股民从证券公司取得的回扣收入征收个人所得税问题的批复

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国家税务总局关于股民从证券公司取得的回扣收入征收个人所得税问题的批复

国家税务总局


国家税务总局关于股民从证券公司取得的回扣收入征收个人所得税问题的批复
国家税务总局



海南省地方税务局《关于证券交易所付给大户股民回扣收入征收个人所得税的请示》收悉。经研究,现批复如下:
目前,一些证券公司为了招揽大户股民在本公司开户交易,通常从证券公司取得的交易手续费中支付部分金额给大户股民。对于股民个人从证券公司取得的此类回扣收入或交易手续费返还收入,应按照《中华人民共和国个人所得税法》第二条第十一项“经国务院财政部门确定征税的其
他所得”项目征收个人所得税,税款由证券公司在向股民支付回扣收入或交易手续费返还收入时代扣代缴。



1999年9月20日

中华人民共和国城镇国有土地使用权出让和转让暂行条例(附英文)

国务院


中华人民共和国城镇国有土地使用权出让和转让暂行条例(附英文)

1990年5月19日,国务院

第一章 总则
第一条 为了改革城镇国有土地使用制度,合理开发、利用、经营土地,加强土地管理,促进城市建设和经济发展,制定本条例。
第二条 国家按照所有权与使用权分离的原则,实行城镇国有土地使用权出让、转让制度,但地下资源、埋藏物和市政公用设施除外。
前款所称城镇国有土地是指市、县城、建制镇、工矿区范围内属于全民所有的土地(以下简称土地)。
第三条 中华人民共和国境内外的公司、企业、其他组织和个人,除法律另有规定者外,均可依照本条例的规定取得土地使用权,进行土地开发、利用、经营。
第四条 依照本条例的规定取得土地使用权的土地使用者,其使用权在使用年限内可以转让、出租、抵押或者用于其他经济活动。合法权益受国家法律保护。
第五条 土地使用者开发、利用、经营土地的活动,应当遵守国家法律、法规的规定,并不得损害社会公共利益。
第六条 县级以上人民政府土地管理部门依法对土地使用权的出让、转让、出租、抵押、终止进行监督检查。
第七条 土地使用权出让、转让、出租、抵押、终止及有关的地上建筑物、其他附着物的登记,由政府土地管理部门、房产管理部门依照法律和国务院的有关规定办理。

登记文件可以公开查阅。

第二章 土地使用权出让
第八条 土地使用权出让是指国家以土地所有者的身份将土地使用权在一定年限内让与土地使用者,并由土地使用者向国家支付土地使用权出让金的行为。
土地使用权出让应当签订出让合同。
第九条 土地使用权的出让,由市、县人民政府负责,有计划、有步骤地进行。
第十条 土地使用权出让的地块、用途、年限和其他条件,由市、县人民政府土地管理部门会同城市规划和建设管理部门、房产管理部门共同拟定方案,按照国务院规定的批准权限报经批准后,由土地管理部门实施。
第十一条 土地使用权出让合同应当按照平等、自愿、有偿的原则,由市、县人民政府土地管理部门(以下简称出让方)与土地使用者签订。
第十二条 土地使用权出让最高年限按下列用途确定:
(一)居住用地七十年;
(二)工业用地五十年;
(三)教育、科技、文化、卫生、体育用地五十年;
(四)商业、旅游、娱乐用地四十年;
(五)综合或者其他用地五十年。
第十三条 土地使用权出让可以采取下列方式:
(一)协议;
(二)招标;
(三)拍卖。
依照前款规定方式出让土地使用权的具体程序和步骤,由省、自治区、直辖市人民政府规定。
第十四条 土地使用者应当在签订土地使用权出让合同后六十日内,支付全部土地使用权出让金。逾期未全部支付的,出让方有权解除合同,并可请求违约赔偿。
第十五条 出让方应当按照合同规定,提供出让的土地使用权。未按合同规定提供土地使用权的,土地使用者有权解除合同,并可请求违约赔偿。
第十六条 土地使用者在支付全部土地使用权出让金后,应当依照规定办理登记,领取土地使用证,取得土地使用权。
第十七条 土地使用者应当按照土地使用权出让合同的规定和城市规划的要求,开发、利用、经营土地。
未按合同规定的期限和条件开发、利用土地的,市、县人民政府土地管理部门应当予以纠正,并根据情节可以给予警告、罚款直至无偿收回土地使用权的处罚。
第十八条 土地使用者需要改变土地使用权出让合同规定的土地用途的,应当征得出让方同意并经土地管理部门和城市规划部门批准,依照本章的有关规定重新签订土地使用权出让合同,调整土地使用权出让金,并办理登记。

第三章 土地使用权转让
第十九条 土地使用权转让是指土地使用者将土地使用权再转移的行为,包括出售、交换和赠与。
未按土地使用权出让合同规定的期限和条件投资开发、利用土地的,土地使用权不得转让。
第二十条 土地使用权转让应当签订转让合同。
第二十一条 土地使用权转让时,土地使用权出让合同和登记文件中所载明的权利、义务随之转移。
第二十二条 土地使用者通过转让方式取得的土地使用权,其使用年限为土地使用权出让合同规定的使用年限减去原土地使用者已使用年限后的剩余年限。
第二十三条 土地使用权转让时,其地上建筑物、其他附着物所有权随之转让。
第二十四条 地上建筑物、其他附着物的所有人或者共有人,享有该建筑物、附着物使用范围内的土地使用权。
土地使用者转让地上建筑物、其他附着物所有权时,其使用范围内的土地使用权随之转让,但地上建筑物、其他附着物作为动产转让的除外。
第二十五条 土地使用权和地上建筑物、其他附着物所有权转让,应当依照规定办理过户登记。
土地使用权和地上建筑物、其他附着物所有权分割转让的,应当经市、县人民政府土地管理部门和房产管理部门批准,并依照规定办理过户登记。
第二十六条 土地使用权转让价格明显低于市场价格的,市、县人民政府有优先购买权。
土地使用权转让的市场价格不合理上涨时,市、县人民政府可以采取必要的措施。
第二十七条 土地使用权转让后,需要改变土地使用权出让合同规定的土地用途的,依照本条例第十八条的规定办理。

第四章 土地使用权出租
第二十八条 土地使用权出租是指土地使用者作为出租人将土地使用权随同地上建筑物、其他附着物租赁给承租人使用,由承租人向出租人支付租金的行为。
未按土地使用权出让合同规定的期限和条件投资开发、利用土地的,土地使用权不得出租。
第二十九条 土地使用权出租,出租人与承租人应当签订租赁合同。
租赁合同不得违背国家法律、法规和土地使用权出让合同的规定。
第三十条 土地使用权出租后,出租人必须继续履行土地使用权出让合同。
第三十一条 土地使用权和地上建筑物、其他附着物出租,出租人应当依照规定办理登记。

第五章 土地使用权抵押
第三十二条 土地使用权可以抵押。
第三十三条 土地使用权抵押时,其地上建筑物、其他附着物随之抵押。
地上建筑物、其他附着物抵押时,其使用范围内的土地使用权随之抵押。
第三十四条 土地使用权抵押,抵押人与抵押权人应当签订抵押合同。
抵押合同不得违背国家法律、法规和土地使用权出让合同的规定。
第三十五条 土地使用权和地上建筑物、其他附着物抵押,应当按照规定办理抵押登记。
第三十六条 抵押人到期未能履行债务或者在抵押合同期间宣告解散、破产的,抵押权人有权依照国家法律、法规和抵押合同的规定处分抵押财产。
因处分抵押财产而取得土地使用权和地上建筑物、其他附着物所有权的,应当依照规定办理过户登记。
第三十七条 处分抵押财产所得,抵押权人有优先受偿权。
第三十八条 抵押权因债务清偿或者其他原因而消灭的,应当依照规定办理注销抵押登记。

第六章 土地使用权终止
第三十九条 土地使用权因土地使用权出让合同规定的使用年限届满、提前收回及土地灭失等原因而终止。
第四十条 土地使用权期满,土地使用权及其地上建筑物、其他附着物所有权由国家无偿取得。土地使用者应当交还土地使用证,并依照规定办理注销登记。
第四十一条 土地使用权期满,土地使用者可以申请续期。需要续期的,应当依照本条例第二章的规定重新签订合同,支付土地使用权出让金,并办理登记。
第四十二条 国家对土地使用者依法取得的土地使用权不提前收回。在特殊情况下,根据社会公共利益的需要,国家可以依照法律程序提前收回,并根据土地使用者已使用的年限和开发、利用土地的实际情况给予相应的补偿。

第七章 划拨土地使用权
第四十三条 划拨土地使用权是指土地使用者通过各种方式依法无偿取得的土地使用权。
前款土地使用者应当依照《中华人民共和国城镇土地使用税暂行条例》的规定缴纳土地使用税。
第四十四条 划拨土地使用权,除本条例第四十五条规定的情况外,不得转让、出租、抵押。
第四十五条 符合下列条件的,经市、县人民政府土地管理部门和房产管理部门批准,其划拨土地使用权和地上建筑物,其他附着物所有权可以转让、出租、抵押:
(一)土地使用者为公司、企业、其他经济组织和个人;
(二)领有国有土地使用证;
(三)具有地上建筑物、其他附着物合法的产权证明;
(四)依照本条例第二章的规定签订土地使用权出让合同,向当地市、县人民政府补交土地使用权出让金或者以转让、出租、抵押所获收益抵交土地使用权出让金。
转让、出租、抵押前款划拨土地使用权的,分别依照本条例第三章、第四章和第五章的规定办理。
第四十六条 对未经批准擅自转让、出租、抵押划拨土地使用权的单位和个人,市、县人民政府土地管理部门应当没收其非法收入,并根据情节处以罚款。
第四十七条 无偿取得划拨土地使用权的土地使用者,因迁移、解散、撤销、破产或者其他原因而停止使用土地的,市、县人民政府应当无偿收回其划拨土地使用权,并可依照本条例的规定予以出让。
对划拨土地使用权,市、县人民政府根据城市建设发展需要和城市规划的要求,可以无偿收回,并可依照本条例的规定予以出让。
无偿收回划拨土地使用权时,对其地上建筑物、其他附着物,市、县人民政府应当根据实际情况给予适当补偿。

第八章 附则
第四十八条 依照本条例的规定取得土地使用权的个人,其土地使用权可以继承。
第四十九条 土地使用者应当依照国家税收法规的规定纳税。
第五十条 依照本条例收取的土地使用权出让金列入财政预算,作为专项基金管理,主要用于城市建设和土地开发。具体使用管理办法,由财政部另行制定。
第五十一条 各省、自治区、直辖市人民政府应当根据本条例的规定和当地的实际情况选择部分条件比较成熟的城镇先行试点。
第五十二条 外商投资从事开发经营成片土地的,其土地使用权的管理依照国务院的有关规定执行。
第五十三条 本条例由国家土地管理局负责解释;实施办法由省、自治区、直辖市人民政府制定。
第五十四条 本条例自发布之日起施行。

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNINGTHE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE-OWNEDLAND IN THE URBAN AREAS

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 OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING
THE ASSIGNMENT AND TRANSFER OF THE RIGHT TO THE USE OF THE STATE-OWNED
LAND IN THE URBAN AREAS
(Promulgated by Decree No. 55 of the State Council of the People's
Republic of China on May 19, 1990 and effective as of the date of
promulgation)

Chapter I General Provisions
Article 1
These Regulations are formulated in order to reform the system of using
the State-owned land in the urban areas, rationally develop, utilize and
manage the land, strengthen land administration and promote urban
construction and economic development.
Article 2
The State, in accordance with the principle of the ownership being
separated from the right to the use of the land, implements the system
whereby the right to the use of the State-owned land in the urban areas
may be assigned and transferred, with the exclusion of the underground
resources, the objects buried underground, and the public works. The term
"State-owned land in the urban areas" as used in the preceding paragraph
refers to the land owned by the whole people (hereafter referred to as
"the land") within the limits of cities, county sites, administrative
towns and industrial and mining areas.
Article 3
Any company, enterprise, other organization and individual within or
outside the People's Republic of China may, unless otherwise provided by
law, obtain the right to the use of the land and engage in land
development, utilization and management in accordance with the provisions
of these Regulations.
Article 4
Users of the land who have obtained the right to the use of the land in
accordance with these Regulations may, within the term of land use,
transfer, lease, or mortgage the right to the use of the land or use it
for other economic activities, and their lawful rights and interests shall
be protected by the laws of the State.
Article 5
Users of the land shall, in their activities to develop, utilize and
manage the land, abide by the laws and regulations of the state and may
not jeopardize the interests of the society and the public.
Article 6
The land administrative departments under the people's governments at or
above the county level shall conduct supervision and inspection, according
to law, over the assignment, transfer, lease, mortgage and termination of
the right to the use of the land.
Article 7
The registration of the assignment, transfer, lease, mortgage and
termination of the right to the use of the land and the registration of
the above-ground buildings and other attached objects shall be handled by
the land administration department and housing administration departments
of the government in accordance with the law and the pertinent regulations
of the State Council.
The registration documents shall be made available for public reference.

Chapter II The Assignment of the Right to the Use of the Land
Article 8
The assignment of the right to the use of the land refers to the act of
the State as the owner of the land who, within the term of a certain
number of years, assigns the right to the use of the land to land users,
who shall in turn pay fees for the assignment thereof to the State.
An assignment contract shall be signed for assigning the right to the use
of the land.
Article 9
People's governments at the municipal and county levels shall be in charge
of assigning the right to the use of land, which shall be effected in a
planned, step-by-step way.
Article 10
The land administration departments under the people's governments at the
municipal and county levels shall, in conjunction with the administrative
departments for urban planning and construction and the housing
administration departments, draw up a plan concerning the size and
location, the purposes, the term, and other conditions with respect to the
assigning of the right to the use of the land. The plan shall be submitted
for approval in accordance with the limits of authority for approval as
stipulated by the State Council and shall then be implemented by the land
administration departments.
Article 11
The contract for assigning the right to the use of the land shall be
signed by and between the land administration departments under the
people's governments at the municipal and county levels (hereinafter
referred to as "the assigning party") and the land users in accordance
with the principle of equality, voluntariness and compensation for use.
Article 12
The maximum term with respect to the assigned right to the use of the land
shall be determined respectively in the light of the purposes listed
below:
(1) 70 years for residential purposes;
(2) 50 years for industrial purposes;
(3) 50 years for the purposes of education, science, culture, public
health and physical education;
(4) 40 years for commercial, tourist and recreational purposes; and
(5) 50 years for comprehensive utilization or other purposes.
Article 13
The assignment of the right to the use of the land may be carried out by
the following means:
(1) by reaching an agreement through consultations;
(2) by invitation to bid; or
(3) by auction.
The specific procedures and steps for assigning the right to the use of
the land by the means stipulated in the preceding paragraphs shall be
formulated by the people's government of the relevant province, automonous
region, or municipality directly under the Central Government.
Article 14
The land user shall, within 60 days of the signing of the contract for the
assignment of the right to the use of the land, pay the total amount of
the assignment fee thereof, failing which, the assigning party shall have
the right to terminate the contract and may claim compensation for breach
of contract.
Article 15
The assigning party shall, in compliance with the stipulations of the
contract, provide the right to the use of the land thus assigned, failing
which, the land user shall have the right to terminate the contract and
may claim compensation for breach of contract.
Article 16
After paying the total amount of the fee for the assignment of the right
to the use of the land, the land user shall, in accordance with the
relevant provisions, go through the registration thereof, obtain the
certificate for land use and accordingly the right to the use of the land.
Article 17
The land user shall, in conformity with the stipulations of the contract
for the assignment of the right to the use of land and the requirements of
city planning, develop, utilize and manage the land.
Should any land user fail to develop and utilize the land in accordance
with the period of time specified in the contract and the conditions
therein, the land administration departments under the people's
governments at the municipal and county levels shall make corrections and,
in light of the seriousness of the case, give such penalties as a warning,
a fine or, in an extreme case, withdrawing the right to the use of the
land without compensation.
Article 18
If the land user needs to alter the purposes of land use as stipulated in
the contract for assigning the right to the use of land, he shall obtain
the consent of the assigning party and the approval of the land
administration department and the urban planning department and shall, in
accordance with the relevant provisions in this Chapter, sign a new
contract for assigning the right to the use of the land, readjust the
amount of the assignment fee thereof, and undertake registration anew.

Chapter III The Transfer of the Right to the Use of the Land
Article 19
The transfer of the right to the use of the land refers to the land user's
act of re-assigning the right to the use of the land, including the sale,
exchange, and donation thereof. If the land has not been developed and
utilized in accordance with the period of time specified in the contract
and the conditions therein, the right to the use thereof may not be
transferred.
Article 20
A transfer contract shall be signed for the transfer of the right to the
use of the land.
Article 21
With the transfer of the right to the use of the land, the rights and
obligations specified in the contract for assigning the right to the use
of the land and in the registration documents shall be transferred
accordingly.
Article 22
The land user who has acquired the right to the use of the land by means
of the transfer thereof shall have a term of use which is the remainder of
the term specified in the contract for assigning the right to the use of
the land minus the number of the years in which the original land user has
used the land.
Article 23
With the transfer of the right to the use of the land, the ownership of
the above-ground buildings and other attached objects shall be transferred
accordingly.
Article 24
The owners or joint owners of the above-ground buildings and other
attached objects shall have the right to the use of the land within the
limits of use of the said buildings and objects.
With the transfer of the ownership of the above-ground buildings and other
attached objects by the land users, the right to the use of the land
within the limits of use of the said buildings and objects shall be
transferred accordingly, with the exception of the movables.
Article 25
With respect to the transfer of the right to the use of the land and of
the ownership of the above-ground buildings and other attached objects,
registration for the transfer shall be undertaken in accordance with the
relevant provisions.
Divided transfer of the right to the use of the land and of the ownership
of the above-ground buildings and other attached objects shall be subject
to the approval of the land administration department and the housing
administration departments under the people's governments at the municipal
and county levels, and registration for the divided transfer shall be
undertaken in accordance with the relevant provisions.
Article 26
When the transfer of the right to the use of the land is priced at a level
obviously lower than the prevailing market price, the people's governments
at the municipal and county levels shall have the priority of the purchase
thereof.
When the market price for the transfer of the right to the use of the land
rises to an unreasonable extent, the people's governments at the municipal
and county levels may take necessary measures to cope with it.
Article 27
If, after the transfer of the right to the use of the land, necessity
arises for altering the purposes of land use as stipulated in the contract
for assigning the right to the use of the land, it shall be handled in
accordance with the provisions in Article 18 of these Regulations.

Chapter IV The Lease of the Right to the Use of the Land
Article 28
The lease of the right to the use of the land refers to the act of the
land user as the lessor to lease the right to the use of the land together
with the above-ground buildings and other attached objects to the lessee
for use who shall in turn pay lease rentals to the lessor. If the land has
not been developed and utilized in accordance with the period of time
specified in the contract and the conditions therein, the right to the use
thereof may not be leased.
Article 29
A lease contract shall be signed for leasing the right to the use of the
land by and between the lessor and the lessee.
The lease contract shall not run counter to the laws and regulations of
the State or the stipulations of the contract for assigning the right to
the use of the land.
Article 30
After leasing the right to the use of the land, the lessee must continue
to perform the contract for assigning the right to the use of the land.
Article 31
With respect to the lease of the right to the use of the land together
with the above-ground buildings and other attached objects, the lessee
shall undertake registration in accordance with the relevant provisions.

Chapter V The Mortgage of the Right to the Use of the Land
Article 32
The right to the use of the land may be mortgaged.
Article 33
With the mortgage of the right to the use of the land, the above-ground
buildings and other attached objects thereon shall be mortgaged
accordingly.
With the above-ground buildings and other attached objects, the right to
the use of the land within the limits of use of the said buildings and
objects shall be mortgaged accordingly.
Article 34
A mortgage contract shall be signed for mortgaging the right to the use of
the land by and between the mortgagor and the mortgagee.
The mortgage contract shall not run counter to the laws and regulations of
the State or the stipulations of the contract for assigning the right to
the use of the land.
Article 35
With respect to the mortgage of the right to the use of the land together
with the above-ground buildings and other attached objects, registration
for the mortgage shall be undertaken in accordance with the relevant
provisions.
Article 36
If the mortgagor fails to fulfil liabilities within the prescribed period
of time or declares dissolution or bankruptcy within the term of the
mortgage contract, the mortgagee shall have the right to dispose of the
mortgaged property in accordance with the laws and regulations of the
State and the stipulations of the mortgage contract. With respect to the
right to the use of the land and the ownership of the above-ground
buildings and other attached objects acquired as a result of the disposal
of the mortgaged property, transfer registration shall be undertaken in
accordance with the relevant provisions.
Article 37
The mortgagee shall have the priority of compensation with respect to the
receipts resulting from the disposal of the mortgaged property.
Article 38
If the mortgage is eliminated as a result of the liquidation of
liabilities or for other reasons, procedures shall be undertaken to
nullify the mortgage registration.

Chapter VI The Termination of the Right to the Use of the Land
Article 39
The right to the use of the land terminate for such reasons as the
expiration of the term of use as stipulated in the contract for assigning
the right to the use of the land, the withdrawal of the right before the
expiration, or the loss of the land.
Article 40
Upon expiration of the term of use, the right to the use of the land and
the ownership of the above-ground buildings and other attached objects
thereon shall be acquired by the State without compensation. The land user
shall surrender the certificate for land use and undertake procedures to
nullify the registration.
Article 41
Upon expiration of the term of use, the land user may apply for its
renewal. Where such a renewal is necessary, a new contract shall be signed
in accordance with the provisions in Chapter II of these Regulations and
the land user shall pay the fee for the assignment of the right to the use
of the land and undertake registration.
Article 42
The State shall not withdraw before the expiration of the term of use the
right to the use of the land which the land user acquired in accordance
with the law. Under special circumstances, the State may, based on the
requirements of social public interests, withdraw the right before the
expiration of the term of use in line with the relevant legal procedures
and shall, based on the number of years in which the land user has used
the land and actual state of affairs with respect to the development and
utilization of the land, offer corresponding compensation.

Chapter VII The Allocated Right to the Use of the Land
Article 43
The allocated right to the use of the land refers to the right to the use
of the land which the land user acquires in accordance with the law, by
various means, and without compensation.
The land user referred to in the preceding paragraph shall pay tax for the
use of the land in accordance with the provisions of the Interim
Regulations of the People's Republic of China Concerning the Tax for the
Use of the Land in the Urban Areas.
Article 44
The allocated right to the use of the land may not be transferred, leased,
or mortgaged, with the exception of cases as specified in Article 45 of
these Regulations.
Article 45
On condition that the following requirements are satisfied, the allocated
right to the use of the land and the ownership of the above-ground
buildings and other attached objects may, subject to the approval of the
land administration departments and the housing administration departments
under the people's governments at the municipal and county levels, be
transferred, leased or mortgaged:
(1) the land users are companies, enterprises, or other economic
organizations, or individuals;
(2) a certificate for the use of state-owned land has been obtained;
(3) possessing legitimate certificates of property rights to the above-
ground buildings and other attached objects; and
(4) a contract for assigning the right to the use of land is signed in
accordance with the provisions in Chapter II of these Regulations and the
land user makes up for the payment of the assignment fee to the local
municipal or county people's government or uses the profits resulting from
the transfer, lease or mortgage to pay the assignment fee.
The transfer, lease or mortgage of the allocated right to the use of the
land referred to in the preceding paragraphs shall be handled respectively
in accordance with the provisions in Chapters III, IV and V of these
Regulations.
Article 46
Any units or individuals that transfers, lease or mortgage the allocated
right to the use of the land without authorization shall have their
illegal incomes thus secured confiscated by the land administration
departments under the people's governments at the municipal and county
levels and shall be fined in accordance with the seriousness of the case.
Article 47
If the land user who has acquired the allocated right to the use of the
land without compensation stops the use thereof as a result of moving to
another site, dissolution, disbandment, or bankruptcy or for other
reasons, the municipal or county people's government shall withdraw the
allocated right to the use of the land without compensation and may assign
it in accordance with the relevant provisions of these Regulations.
The municipal or county people's government may, based on the needs of
urban construction and development and the requirements of urban planning,
withdraw the allocated right to the use of the land without compensation
and may assign it in accordance with the relevant provisions of these
Regulations.
When the allocated right to the use of the land is withdrawn without
compensation, the municipal or county people's government shall, in the
light of the actual state of affairs, give due compensation for the above-
ground buildings and other attached objects thereon.

Chapter VIII Supplementary Provisions
Article 48
The right to the use of the land may be inherited if it is acquired by
individuals in accordance with the provisions of these Regulations.
Article 49
The land user shall pay tax in accordance with the provisions of the tax
laws and regulations of the State.
Article 50
Fees collected by assigning the right to the use of the land in accordance
with these Regulations shall be included in the fiscal budget and managed
as a special fund, which shall be used mainly for urban construction and
land development. The specific measures for the use and management of the
fund shall be separately prescribed by the Ministry of Finance.
Article 51
The people's governments of various provinces, autonomous regions and
municipalities directly under the Central Government shall, in accordance
with the provisions of these Regulations and with the actual state of
affairs in their respective localities, select as their pilot testing
grounds some of the cities or towns where conditions are relatively ripe.
Article 52
With respect to foreign investors engaging in developing and managing
tracts of land, the administration of the right to the use of the land
shall be effected in accordance with the relevant provisions of the State
Council.
Article 53
The State Administration for Land Uses shall be responsible for the
interpretation of these Regulations; the measures for the implementation
thereof shall be formulated by the people's government of the provinces,
autonomous regions and municipalities directly under the Central
Government.
Article 54
These Regulations shall go into effect as of the date of promulgation.


成都市职业教育促进条例

四川省成都市人大常委会


成都市职业教育促进条例

(2012年8月31日成都市第十五届人民代表大会常务委员会第三十四次会议通过
2012年11月30日四川省第十一届人民代表大会常务委员会第三十四次会议批准)


目录

  第一章总则
  第二章政府及其所属部门职责
  第三章教育教学
  第四章校企合作
  第五章职业教育集团
  第六章社会参与
  第七章法律责任
  第八章附则

第一章总则

  第一条 为了适应现代产业发展要求,建立现代职业教育体系,培养技术技能人才,提高劳动者就业能力,促进经济社会发展,根据《中华人民共和国职业教育法》等有关法律、法规,结合本市实际,制定本条例。
  第二条本市行政区域内的职业教育及其相关活动,适用本条例。
  第三条 职业教育应当坚持服务经济社会、满足社会需求、规范办学行为、立足学生的发展原则。
  第四条市和区(市)县人民政府应当将职业教育纳入国民经济和社会发展规划。
  市和区(市)县人民政府编制的土地利用总体规划和城乡统筹规划,应当与本地职业教育发展规划相衔接。
  第五条本市建立和完善政府主导、行业指导、企业参与、院校自主的职业教育办学机制。
  第六条市和区(市)县人民政府应当统筹城乡职业教育协调发展,促进城乡技术技能人才和实用性人才培养,促进城乡就业,推动城镇化进程。
  第七条本市鼓励和支持普通教育和职业教育双向融通,中等职业教育和高等职业教育相互衔接。
  本市鼓励和支持在蓉高等学校向职业教育开放教育教学资源,职业院校应当利用高等学校资源开展教育教学。
  本市高等职业教育应当提高人才培养规格和层次。

第二章政府及其所属部门职责

  第八条市和区(市)县人民政府应当建立职业教育联席会议制度,定期召开联席会议,研究、解决职业教育中的重大问题。
  第九条市和区(市)县人民政府应当建立由政府行政主管部门、职业教育研究机构、行业协会、企业、职业院校组成的职业教育指导委员会。
  职业教育指导委员会下设相关专业指导委员会,负责制定行业准入、专业规划、课程设置和教学评估等标准,参与实训基地建设,开展教师培训,预测人才需求和规格,指导职业院校做好学生就业。
  第十条市和区(市)县人民政府应当建立和健全职业教育目标考核体系,将职业教育招生、学生就业等纳入目标考核。
  第十一条市和区(市)县人民政府应当将职业教育经费列入财政预算,足额拨付职业教育经费,保障生均教育费用和生均公用经费逐步增长。
  市属高等职业院校生均财政拨款标准达到市属相应普通本科院校地方承担的生均财政拨款标准。本市中等职业学校生均财政拨款标准达到或超过省人民政府规定的中等职业院校生均财政拨款标准。地方教育费附加安排用于职业教育的比例不低于30%。
  财政、教育、人社等行政管理部门,应当加强资金管理,提高资金使用效益。
  任何单位和个人不得挪用、截留职业教育经费。
  第十二条市和区(市)县人民政府应当减收或者免收职业院校基础设施建设、城市建设配套费。
  第十三条市和区(市)县人民政府应当支持、指导职业院校建立校内外实习、实训基地。
  第十四第市教育行政主管部门负责全市职业教育监督、管理和指导工作。
  第十五第市教育、人社行政主管部门应当根据国家相关规定,制定符合职业教育特点的专(兼)职教师资格标准、专业技术职务(职称)评聘办法,制定符合职业教育特点的校长任职资格标准。
  第十六条市和区(市)县教育、人社行政主管部门应当制定职业教育教师培养计划,并通过参与课程改革、挂职锻炼等形式对职业教育教师进行培训。
  第十七条市教育、人社行政主管部门应当根据本市产业发展和人力资源市场需求,制定年度招生计划。
  第十八条市和区(市)县发改、经信、财政、商务、旅游、国资、农委、审计等行政部门及群团组织应当在各自职责范围内做好职业教育相关工作,推动职业教育事业发展。

第三章教育教学

  第十九条中等职业学校的设立、变更或者终止,应当向有关行政主管部门提出申请,办理相关手续。
  未经批准,任何单位和个人不得设立职业学校。
  第二十条职业院校在办学模式、育人方式、资源配置、人事管理、合作办学、社区服务等方面依法享有办学自主权。
  第二十一条职业院校应当与行业组织、企业合作,根据本市产业结构调整和人才需求变化建立职业教育专业和课程设置动态调整机制。
  第二十二条职业院校应当建立和健全教学质量监控和评价制度,加强教学过程管理,定期组织教学质量检测、评估。
  第二十三条职业院校不得有偿招生或者通过非法中介机构招生,不得与不具备办学条件的学校或者机构联合招生。
  职业院校发布的招生广告、招生简章,应当真实合法,并报相应的教育、人社行政主管部门备案。
  第二十四条本市职业院校的教师,应当符合国家规定的任职学历和资格,专业教师应当具有相应的行业经历和经验。
  鼓励普通高等院校联合相关企业,专门培养职业教育师资。
  本市鼓励职业院校教师加入行业协会组织。
  第二十五条本市职业院校师生比按不低于相应普通院校标准,核定教职工编制数,其中按不少于编制数25%用于聘请行业专业技术人员、高技能人才担任专兼职教师。
  第二十六条民办职业院校教师在资格认定、职称评审、进修培训、课题申请、评先选优、国际交流等方面与公办职业院校教师享受同等待遇。
  第二十七条职业院校应当建立和完善教师实习、实践制度,专业教师和实习指导教师每年到企业或生产服务一线的时间累计不少于两个月。
  第二十八条职业院校应当对学生加强社会公德、职业道德教育,培养学生自尊自信、尊重劳动、爱岗敬业、诚实守信。
  第二十九条本市鼓励职业院校学生取得学历证书并通过职业鉴定机构考核,取得相应的职业资格证书。
  第三十条职业院校应当建立和完善应急预案,定期组织师生开展学校突发事件应急培训和应急演练。

第四章校企合作

  第三十一条本市鼓励和支持职业院校、企业共同开展校企合作,具体鼓励办法由市人民政府制定。
  第三十二条职业院校应当根据经济社会发展和市场需求,与企业开展下列事项合作:
  (一)根据合作企业生产技术、生产工艺、生产方法、企业文化,优化教学内容,开发专业课程;
  (二)与合作企业构建多形式的技能型人才培养模式;
  (三)配合合作企业建立规范有序的学生实习制度;
  (四)实施订单式培养,为合作企业培养所需专业毕业生;
  (五)与合作企业共同推进毕业生就业指导;
  (六)与合作企业开展教师、高技能人才双向互动交流;
  (七)与合作企业建立生产性实训车间,兴办技术创新机构;
  (八)其它合作。
  第三十三条企业应当接纳职业院校学生参加专业对口的实习实训。
  职业院校学生到企业上岗实习的,职业院校应当与企业签订合作协议,并为学生购买人生伤害保险。
   企业对上岗实习的职业院校学生,应当给予适当的实习报酬,并按照国家规定在企业所得税前扣除。
  第三十四条接受学生实习实训的企业,应当开展实习实训前的安全培训,负责实习实训期间的劳动保护。下列事项不得安排学生实习实训:
  (一)高空、井下、放射性、有毒、易燃易爆、四级体力劳动强度的岗位;
  (二)酒吧、夜总会、歌厅、洗浴中心等营业性娱乐场所;
  (三)通过中介机构代理、组织、安排和管理实习工作;
  (四)与所学专业不相符的岗位;
  (五)其他具有安全隐患的岗位。
  学生每天顶岗实习不得超过八小时,不得安排一年级的学生到企业顶岗实习。
  第三十五条职业院校应当利用现有公共实训基地资源为企业职工技能培训和继续教育提供服务,并为合作企业优先推荐毕业生。
  第三十六条职业院校应当配合企业开展技术改造、产品研发和科技项目攻关,促进科技成果转化。
  第三十七条本市鼓励企业管理者、高技能人才到职业院校兼职从教,职业院校教师到企业实践,校长到企业挂职等校企双向互动。

第五章职业教育集团

  第三十八条市和区(市)县人民政府应当根据国家有关规定,鼓励和支持职业教育集团的发展。
  第三十九条行业主管部门应当组织、指导行业协会、重点企业、职业院校建立面向先进制造业、现代服务业、都市现代农业、战略性新兴产业、文化产业等职业教育集团。
  本市鼓励职业教育集团与跨国企业、职业教育机构等开展合作,组建涉外型职业教育集团。
  第四十条行业协会、重点企业、职业院校应当按照平等自愿、互惠互利、共同发展的原则,制定职业教育集团章程,并按照职业教育集团章程享有相应的权利并承担相应的义务。
  第四十一条职业教育集团应当建立产业与职业院校专业、企业生产标准与职业院校标准、企业生产过程与职业院校教学课程相衔接的运行模式。 职业教育集团应当建立教师、学生流动机制,实行教学、实训、就业等资源共享。

第六章社会参与

  第四十二条本市鼓励企业、事业单位、社会团体、境内外社会组织及公民个人投资举办职业教育,对符合条件的民办职业院校给予政策支持。
  第四十三条本市鼓励企业、事业单位、社会团体、境内外组织及公民个人对职业教育事业给予资助和捐赠。
  第四十四条本市鼓励和支持职业院校建立和健全包括工学联动、实践嵌入、课程外包在内的社会化教学合作运行机制。
  本市培育和扶持第三方职业教育咨询、评估机构。
  第四十五条本市鼓励职业院校与国外职业教育机构合作,引进先进的职业教育理念、标准、课程,开展联合办学、教师交流、学生交换,培养国际化技术技能人才。

第七章法律责任

  第四十六条违反本条例第十一条第四款规定的,由上级行政机关责令限期归还被挪用、截留的经费,并追究主管人员和其他直接责任人的行政责任。
  第四十七条违反本条例第十九条第二款规定的,由教育或者人社行政主管部门责令限期改正;符合设立条件的,可以补办审批手续;逾期仍达不到设立条件的,予以取缔并没收违法所得。
  第四十八条违反本条例第二十三条第一款规定的,由教育或者人社行政主管部门责令限期改正;拒不改正的,责令停止招生,并追究其直接责任人的行政责任。
  第四十九条违反本条例第三十四条规定之一的,由教育或者人社行政主管部门责令改正;造成人员伤害的,依法承担民事责任,并追究直接责任人的行政责任。

第八章附则

  第五十条本条例自2013年1月1日起施行。