交通运输部


关于进一步加强和规范治理车辆非法超限运输工作的通知

交公路发【2009】527号


各省、自治区、直辖市、新疆生产建设兵团交通运输厅（局、委），天津市市政公路管理局，上海市交通运输和港口管理局：

近年来，各地交通运输主管部门认真贯彻落实《国务院办公厅关于加强车辆超限超载治理工作的通知》（国办发〔2005〕30号）和九部委《关于印发全国车辆超限超载长效治理实施意见的通知》（交公路发〔2007〕596号）等文件规定，积极会同有关部门，深入开展治理车辆非法超限超载运输，取得了明显成效。但最近一段时期，一些地方治超工作出现了松懈苗头，部分路段特别是取消收费的政府还贷二级公路超限超载现象反弹明显。今年5月，中央电视台报道了个别治超执法人员以罚代管、目测认定超限超载等执法行为不规范的问题，此后黑龙江和天津又连续发生非法超限超载运输车辆压垮桥梁的重大事故，在社会上产生了较大影响。为贯彻落实国务院领导同志批示及全国治超工作现场会议精神，进一步规范和加强治超工作，现将有关事项通知如下：

一、进一步健全和巩固治超工作机制。

各地交通运输主管部门要严格按照国家有关规定和全国治超工作现场会的要求，积极向地方政府汇报治超工作情况，配合地方政府及有关部门，完善“省级政府主导、市县政府负责、部门协作实施、区域联动治理、责任倒查保障”的治超工作机制，并通过签订责任状等形式，进一步明确治超工作目标及责任。要牵头研究制定治超工作责任追究办法、治超工作绩效考核办法等相关政策措施及工作制度，进一步完善治超法规和制度体系，通过实施治超工作责任追究、定期通报治超工作绩效、实行治超工作绩效与公路建设项目审批联动管理等措施，推动本地区治超工作深入扎实开展。要结合成品油价格和税费改革工作，报请省级人民政府统筹安排，通过调剂等方式解决治超工作机构设置和人员编制等问题，并加强与地方财政等部门的沟通，争取在制定本地区成品油消费税替代公路养路费等六费专项资金转移支付及使用管理办法时，将治超工作经费纳入预算范围。

二、逐步完善路面监控网络。

继续按照“高速公路入口阻截劝返、普通公路站点执法监管、农村公路限宽限高保护”的总体要求，加快推进全路网治超监控网络建设。对高速公路，要充分利用其全封闭特点，加强入口处称重检测，并对非法超限运输车辆进行劝返阻截，严格控制非法超限运输车辆进入高速公路行驶。对其他公路，特别是已经取消收费的政府还贷二级公路，要结合本地区路网结构和交通量分布与变化等情况，按照“科学布点、规模适度、总量控制”的原则，研究制定检测站点调整方案，在报经省级人民政府批准后组织实施，确保实现全路网严密监控。要加强超限检测站点规范化建设，加快推进治超信息系统联网管理，实现治超工作联防联治。要及时掌握在用桥梁的技术状况和运行情况，对存在安全隐患的公路桥梁要及时增设或者更新桥梁通行限定标志，并根据需要采取流动治超检测、专人值守等有效手段，防止超过限定标准的车辆非法行驶公路桥梁。

三、坚持强化路面执法力度。

继续坚持并不断完善交通、公安联合执法机制，加强执法力量配置，并以超限检测站点为依托，采取固定站点检测与流动巡查相结合的方式，切实加大货运车辆运行监控与治超执法力度。对经静态检测确认为非法超限超载运输的车辆，必须责令停止行驶，并责令相关责任人进行卸载或转运，及时消除违法行为；整车运送鲜活农产品或油气等危险化学品的非法超限超载车辆，按有关规定处理。同时将违法信息抄告所属道路运输管理机构按规定处理。对于货运车辆跨行较为集中的相邻地区，可积极推进区域联动治理，针对性地组织开展联合治超专项行动。

四、执行统一的超限认定标准。

在国家颁布新的超限认定标准之前，各地交通运输主管部门及公路管理机构要继续严格执行原交通部、公安部、国家发展改革委《关于进一步加强车辆超限超载集中治理工作的通知》（交公路发〔2004〕455号）的有关规定。其中，对已列入《汽车生产企业及产品公告》（以下简称公告）且符合《道路车辆外廓尺寸、轴荷及质量限值》（GB1589-2004，以下简称“GB1589”），安装名义断面宽度超过400（公制系列）或13.00（英制系列）轮胎的车辆，每侧为单轮胎的单轴最大限值按10000千克计算；每侧为单轮胎且并装轴的，暂以公告核定的总质量为最大限值；对此类车辆实施计重收费时，也应按照上述标准予以认定。对已列入公告且符合GB1589的配备非转向、重型可举升空气悬架系统的车辆，暂以公告核定的总质量为超限认定标准；对实载车辆在行驶过程中未将悬架浮桥落地使用的，要予以纠正并酌情处罚；对非法改装悬浮轴车辆，其悬浮轴不予认可，并按有关规定予以处理。

五、积极推行违法处罚基准制。

各省级交通运输主管部门可在国家有关法律、法规和规章规定的处罚幅度范围内，结合本地区实际，建立和推行违法治超处罚自由裁量权基准制度，进一步细化执法标准，指导一线治超执法工作人员根据违法行为的性质、情节和危害后果实施对应处罚，实现治超执法合法性与合理性的有机统一。同时要积极协调公安交通管理部门，严格执行《道路交通安全法》及国办发〔2005〕30号、交公路发〔2007〕596号等文件规定，切实落实违法超限超载驾驶人记分制度，进一步提升治超执法工作效力。

六、严肃治超执法纪律。

各地治超执法工作人员要牢固树立依法行政、执法为民的意识，不断提高严格执法、规范执法的能力和水平，坚决杜绝粗暴执法和随意执法现象。各地交通运输主管部门要加强监督检查，对违反治超工作“五不准”、“十条禁令”等有关规定的工作人员，要按照《关于加强治超站点管理规范治超执法行为的通知》（交公路发〔2005〕351号）等有关规定严肃处理；情节严重的，要追究有关领导的责任。

七、加强治超安全管理。

各地交通运输主管部门要高度重视一线治超工作人员的人身安全，积极完善和落实保障措施。要积极协调公安等部门，大力推广交通与公安联合治超执法模式；条件具备的超限检测站，可在站内专门设置公安民警办公室，进一步加强超限检测站点治安管理，维护治超工作正常秩序。要引导治超工作人员切实增强安全防患意识，加强自我保护，禁止实施正面拦截或者拖拽车辆等危险行为；遇到违法车辆强行闯卡、逃逸的，可通过协调下游有关部门进行阻截处理，原则上不得现场追查。

中华人民共和国交通运输部

二00九年九月二十七日

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.