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国家税务总局关于电梯保养、维修收入征税问题的批复

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国家税务总局关于电梯保养、维修收入征税问题的批复

国家税务总局


国家税务总局关于电梯保养、维修收入征税问题的批复
国税函发[1998]390号

1998-06-29国家税务总局

深圳市国家税务局:
  你局《关于电梯保养、维修收入征税问题的请示》(深国税发[1998]144号)收悉,现批复如下:
  电梯属于增值税应税货物的范围,但安装运行之后,则与建筑物一道形成不动产。因此,对企业销售电梯(自产或购进的)并负责安装及保养、维修取得的收入,一并征收增值税;对不从事电梯生产、销售,只从事电梯保养和维修的专业公司对安装运行后的电梯进行的保养、维修取得的收入,征收营业税。
  深圳市粤日电梯工程有限公司系专门从事电梯保养、维修的专业公司。因此,对其所取得的电梯保养、维修收入应当征收营业税,不征收增值税。



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中华人民共和国邮政法(附英文)

全国人民代表大会


中华人民共和国主席令(六届第47号)

《中华人民共和国邮政法》已由中华人民共和国第六届全国人民代表大会常务委员会第十八次会议于1986年12月2日通过,现予公布,自1987年1月1日起施行。

中华人民共和国主席 李先念
1986年12月2日


中华人民共和国邮政法

(1986年12月2日第六届全国人民代表大会常务委员会第十八次会议通过 1986年12月2日中华人民共和国主席令第四十七号公布 自1987年1月1日起施行)

第一章 总 则
第一条 为了保护通信自由和通信秘密,保障邮政工作的正常进行,促进邮政事业的发展,以适应社会主义建设和人民生活的需要,根据《中华人民共和国宪法》,制定本法。
第二条 国务院邮政主管部门管理全国邮政工作。
国务院邮政主管部门根据需要设立地区邮政管理机构,管理各该地区的邮政工作。
第三条 国务院邮政主管部门所属的邮政企业是全民所有制的经营邮政业务的公用企业。
邮政企业按照国务院邮政主管部门的规定设立经营邮政业务的分支机构。
第四条 通信自由和通信秘密受法律保护。除因国家安全或者追查刑事犯罪的需要,由公安机关、国家安全机关或者检察机关依照法律规定的程序对通信进行检查外,任何组织或者个人不得以任何理由侵犯他人的通信自由和通信秘密。
第五条 用户交寄的邮件、交汇的汇款和储蓄的存款受法律保护。除法律另有规定外,任何组织或者个人不得检查、扣留。
第六条 邮政企业应当为用户提供迅速、准确、安全、方便的邮政服务。
除法律另有规定外,邮政企业和邮政工作人员不得向任何组织或者个人提供用户使用邮政业务的情况。
第七条 邮件和汇款在未投交收件人、收款人之前,所有权属于寄件人或者汇款人。
第八条 信件和其他具有信件性质的物品的寄递业务由邮政企业专营,但是国务院另有规定的除外。
邮政企业根据需要可以委托其他单位或者个人代办邮政企业专营的业务。代办人员办理邮政业务时,适用本法关于邮政工作人员的规定。
第九条 任何单位或者个人不得伪造或者冒用邮政专用标志、邮政标志服和邮政专用品。
第二章 邮政企业的设置和邮政设施
第十条 邮政企业及其分支机构的设置标准,由国务院邮政主管部门规定。
第十一条 邮政企业应当在方便群众的地方设置分支机构、邮亭、报刊亭、邮筒等设施,或者进行流动服务。
城市居民楼应当设置住户接收邮件的信报箱。
在较大的车站、机场、港口和宾馆内,应当设有办理邮政业务的场所。
第三章 邮政业务的种类和资费
第十二条 邮政企业经营下列业务:
(一)国内和国际邮件寄递;
(二)国内报刊发行;
(三)邮政储蓄、邮政汇兑;
(四)国务院邮政主管部门规定的适合邮政企业经营的其他业务。
第十三条 邮政企业及其分支机构不得擅自停办国务院邮政主管部门和地区邮政管理机构规定的必须办理的邮政业务。
因不可抗力或者特殊原因,邮政企业及其分支机构需要暂时停止或者限制办理部分邮政业务,必须经国务院邮政主管部门或者地区邮政管理机构批准。
第十四条 邮政企业应当加强报刊发行工作。出版单位委托邮政企业发行报刊,应当与邮政企业订立发行合同。
第十五条 邮政业务的基本资费,由国务院物价主管部门制定,报国务院批准。非基本资费由国务院邮政主管部门规定。
第十六条 各类邮件资费的交付,以邮资凭证或者证明邮资已付的戳记表示。
第十七条 邮票、邮资信封、邮资明信片、邮资邮简等邮资凭证由国务院邮政主管部门发行,任何单位或者个人不得伪造。
仿印邮票图案的管理办法,由国务院邮政主管部门规定。
第十八条 售出的邮资凭证不得向邮政企业及其分支机构兑换现金。
停止使用的邮资凭证,由国务院邮政主管部门在停止使用前一个月公告并停止出售,持有人可以自公告之日起六个月内向邮政企业及其分支机构换取有效的邮资凭证。
第十九条 下列邮资凭证不得使用:
(一)经国务院邮政主管部门公告已经停止使用的;
(二)盖销或者划销的;
(三)污染、残缺或者褪色、变色,难以辨认的;
(四)从邮资信封、邮资明信片、邮资邮简上剪下的邮票图案。
第四章 邮件的寄递
第二十条 用户交寄邮件,必须遵守国务院有关主管部门关于禁止寄递物品、限量寄递物品的规定。
第二十一条 用户交寄除信件以外的其他邮件,应当交邮政企业或者其分支机构当面验视内件。拒绝验视的,不予收寄。
用户交寄的信件必须符合准寄内容的规定,必要时邮政企业及其分支机构有权要求用户取出进行验视。
第二十二条 邮政企业及其分支机构应当按照国务院邮政主管部门规定的时限投交邮件。
第二十三条 无法投递的邮件,应当退回寄件人。
无法投递又无法退回的信件,在国务院邮政主管部门规定的期限内无人认领的,由地区邮政管理机构负责销毁。
无法投递又无法退回的进口国际邮递物品,在国务院邮政主管部门规定的期限内无人认领的,由海关依法处理。
无法投递又无法退回的其他邮件的处理办法,由国务院邮政主管部门规定。
第二十四条 邮政汇款的收款人应当自收到汇款通知之日起两个月内凭有效证明到邮政企业或者其分支机构兑领汇款;逾期未领的汇款,由邮政企业或者其分支机构退回汇款人。自退汇通知投交汇款人之日起满十个月未被领回的汇款,上缴国库。
第二十五条 寄递邮件逐步实行邮政编码,具体办法由国务院邮政主管部门规定。
第五章 邮件的运输、验关和检疫
第二十六条 铁路、公路、水运、航空等运输单位均负有载运邮件的责任,保证邮件优先运出,并在运费上予以优惠。
第二十七条 邮政企业在车站、机场、港口转运邮件,有关运输单位应当统一安排装卸邮件的场所和出入通道。
第二十八条 带有邮政专用标志的邮政车船和邮政工作人员进出港口、通过渡口时,应当优先放行。带有邮政专用标志的邮政车辆需要通过禁行路线或者在禁止停车地段停车的,由有关主管部门核准通行、停车。
第二十九条 邮件通过海上运输时,不参与分摊共同海损。
第三十条 国际邮递物品未经海关查验放行,邮政企业不得寄递。国际邮袋出入境、开拆和封发,应当由海关监管。邮政企业应当将作业时间事先通知海关,海关应当按时派员到场监管查验。
第三十一条 依法应当施行卫生检疫或者动植物检疫的邮件,由检疫部门负责拣出并进行检疫;未经检疫部门许可,邮政企业不得运递。
第六章 损失赔偿
第三十二条 用户对交寄的给据邮件和交汇的汇款,可以在交寄或者交汇之日起一年内,持据向收寄、收汇的邮政企业或者其分支机构查询。邮政企业及其分支机构应当在国务院邮政主管部门规定的期限内将查询结果通知查询人。
查复期满无结果的,邮政企业应当先予赔偿或者采取补救措施。自赔偿之日起一年内,查明有本法第三十四条第(二)项和第(三)项情形之一的,邮政企业有权收回赔偿。
第三十三条 邮政企业对于给据邮件丢失、损毁、内件短少,依照下列规定赔偿或者采取补救措施:
(一)挂号信件,按照国务院邮政主管部门规定的金额赔偿。
(二)保价邮件,丢失或者全部损毁的,按照保价额赔偿;内件短少或者部分损毁的,按照保价额同邮件全部价值的比例对邮件实际损失予以赔偿。
(三)非保价邮包,按照邮包实际损失价值赔偿,但是最高不超过国务院邮政主管部门规定的限额。
(四)其他给据邮件,按照国务院邮政主管部门规定的办法赔偿或者采取补救措施。
第三十四条 有下列情形之一的,邮政企业不负赔偿责任:
(一)平常邮件的损失;
(二)由于用户的责任或者所寄物品本身的原因造成给据邮件损失的;
(三)除汇款和保价邮件以外的其他给据邮件由于不可抗力的原因造成损失的;
(四)用户自交寄给据邮件或者交汇汇款之日起满一年未查询又未提出赔偿要求的。
第三十五条 用户因损失赔偿同邮政企业发生争议的,可以要求邮政企业的上级主管部门处理,对处理不服的可以向人民法院起诉;也可以直接向人民法院起诉。
第七章 罚 则
第三十六条 隐匿、毁弃或者非法开拆他人信件,侵犯公民通信自由权利,情节严重的,依照《中华人民共和国刑法》第一百四十九条的规定追究刑事责任;尚不够刑事处罚的,依照《中华人民共和国治安管理处罚条例》第二十二条的规定处罚。
第三十七条 邮政工作人员私自开拆或者隐匿、毁弃邮件的,依照《中华人民共和国刑法》第一百九十一条第一款的规定追究刑事责任。
犯前款罪而窃取财物的,依照《中华人民共和国刑法》第一百九十一条第二款的规定,按贪污罪从重处罚。
第三十八条 故意损毁邮筒等邮政公用设施,尚不够刑事处罚的,依照《中华人民共和国治安管理处罚条例》第二十五条的规定处罚;情节严重的,依照《中华人民共和国刑法》第一百五十六条的规定追究刑事责任。
第三十九条 邮政工作人员拒不办理依法应当办理的邮政业务的,故意延误投递邮件的,给予行政处分。邮政工作人员玩忽职守,致使公共财产、国家和人民利益遭受重大损失的,依照《中华人民共和国刑法》第一百八十七条的规定追究刑事责任。
第四十条 违反本法第八条规定,经营信件和其他具有信件性质的物品的寄递业务的,由工商行政管理部门责令其将收寄的信件和其他具有信件性质的物品及收取的资费退还寄件人,处以罚款。
当事人对处罚决定不服的,可以在接到处罚通知之日起十五日内向人民法院起诉;逾期不起诉又不履行的,由工商行政管理部门申请人民法院强制执行。
第八章 附 则
第四十一条 本法下列用语的含义是:
(一)邮件:指通过邮政企业寄递的信件、印刷品、邮包、汇款通知、报刊等。
(二)信件:指信函和明信片。
(三)平常邮件:指邮政企业及其分支机构在收寄时不出具收据,投递时不要求收件人签收的邮件。
(四)给据邮件:指挂号信件、邮包、保价邮件等由邮政企业及其分支机构在收寄时出具收据,投递时要求收件人签收的邮件。
(五)国际邮递物品:指中华人民共和国与其他国家和地区的用户相互寄递的印刷品和邮包。
(六)邮政专用品:指邮政日戳、邮政夹钳和邮袋。
第四十二条 中华人民共和国缔结或者参加的有关国际邮政事务的国际条约同本法有不同规定的,适用该国际条约的规定。但是,中华人民共和国声明保留的条款除外。
第四十三条 国务院邮政主管部门根据本法制定实施细则,报国务院批准施行。
第四十四条 本法自1987年1月1日起施行。






POSTAL LAW OF THE PEOPLE'S REPUBLIC OF CHINA

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)
POSTAL LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the 18th Meeting of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 47 of the
President of the People's Republic of China on December 2, 1986, and
effective as of January 1, 1987)

Contents
Chapter I General Provisions
Chapter II Establishment of Postal Enterprises and Postal Facilities
Chapter III Classification of Postal Businesses and Postal Rates
Chapter IV Posting and Delivery of Postal Materials
Chapter V Transportation, Customs Examination and Quarantine
Inspection of Postal Materials
Chapter VI Compensation for Losses
Chapter VII Penalty Provisions
Chapter VIII Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated in accordance with the Constitution of the People's
Republic of China, with a view to protecting freedom and privacy of
correspondence, ensuring normal progress of postal work, and promoting
development of postal services, so as to suit the needs of socialist
construction and the livelihood of the people.
Article 2
The competent department of postal services under the State Council shall
administer postal services throughout the country.
The competent department of postal services under the State Council shall
set up regional administrative organs of postal services as required to
administer postal services of each region.
Article 3
The postal enterprises attached to the competent department of postal
services under the State Council are public enterprises, owned by the
whole people, that operate postal businesses.
According to stipulations of the competent department of postal services
under the State Council, postal enterprises shall establish branch offices
that operate postal businesses
Article 4
Freedom and privacy of correspondence shall be protected by law. No
organization or individual shall infringe upon the freedom and privacy of
correspondence of other persons for any reason, except when the inspection
of correspondence in accordance with legal procedures by the public
security organ, the state security organ or the procuratorial organ is
necessary for the state's safety or the investigation of criminal offence.
Article 5
Postal materials handed in or posted, remittances made and savings
deposited by users shall be protected by law, and shall not be inspected
and withheld by any organization or individual except as otherwise
provided by law.
Article 6
Postal enterprises shall provide users with fast, accurate, safe and
convenient postal services.
Postal enterprises and postal staff shall not provide information to any
organization or individual about users' dealings with postal services
except as otherwise provided for by law.
Article 7
Postal materials and remittances shall be owned by senders and remitters
before they are delivered to recipients and remittees.
Article 8
Posting and delivery services of mail and other articles with
characteristics of mail shall be exclusively operated by postal
enterprises, except as otherwise provided by the State Council.
Postal enterprises may, according to needs, entrust other units or
individuals as agents to run businesses exclusively operated by postal
enterprises. The provisions on postal personnel specified in this Law
shall apply to agents when they handle postal businesses.
Article 9
No unit or individual shall produce false copies or make fraudulent use of
special postal marks, postal uniforms and special postal articles.

Chapter II Establishment of Postal Enterprises and Postal Faci- lities
Article 10
Standards for establishment of postal enterprises and their branch offices
shall be formulated by the competent department of postal services under
the State Council.
Article 11
Postal enterprises shall establish branch offices, postal kiosks,
newspaper and periodical stands, mailboxes, etc., in places convenient to
the masses, or provide mobile services. Residents' mailboxes for receiving
letters and newspapers shall be installed in residential buildings in
cities.
Places shall be provided for handling postal business in larger railway
stations, airports, ports and guest houses.

Chapter III Classification of Postal Businesses and Postal Rates
Article 12
Postal enterprises operate the following businesses:
(1) posting and delivery of domestic and international postal materials;
(2) distributing domestic newspapers and periodicals;
(3) postal savings and postal remittances; and
(4) other suitable businesses stipulated by the competent department of
postal services under the State Council.
Article 13
Postal enterprises and their branch offices shall not arbitrarily close
down postal businesses that must be handled according to the stipulations
made by the competent department of postal services under the State
Council and the regional administrative organ of postal services.
Owing to force majeure or special reasons, if postal enterprises and their
branch offices need to close down temporarily or restrict the handling of
some postal businesses, they must obtain approval of the competent
department of postal services under the State Council or of regional
postal administrative organs.
Article 14
Postal enterprises shall strengthen distribution work of newspapers and
periodicals. If publishing units entrust postal enterprises with
distribution of newspapers and periodicals, they must make distribution
contracts with postal enterprises.
Article 15
The basic postal rates of postal services shall be set by the competent
department in charge of pricing under the State Council and shall be
reported to the State Council for approval. Non-basic postal rates shall
be formulated by the competent department of postal services under the
State Council.
Article 16
The payment of postage on various postal materials shall be indicated by
postage certificates or by postmarks showing postage paid.
Article 17
Postage stamps, stamped envelopes, stamped postcards, stamped aerogrammes
and other postage certificates shall be issued by the competent department
of postal services under the State Council, and no unit or individual
shall be allowed to produce false copies. The administrative measures on
making facsimiles of stamp patterns shall be formulated by the competent
department of postal services under the State Council.
Article 18
Postage certificates sold shall not be cashed in postal enterprises or
their branch offices. Postage certificates to be withdrawn from
circulation shall be announced to the public, and sales will be stopped
one month in advance by the competent department of postal services under
the State Council. Holders of such postage certificates may exchange them
for valid postage certificates at postal enterprises and their branch
offices within six months from the date of the announcement.
Article 19
The following postage certificates shall not be used:
(1) those which the competent department of postal services under the
State Council has announced as withdrawn from usage;
(2) those that have been postmarked or cancelled;
(3) those that are contaminated, incomplete or illegible due to fading or
discolouring; and
(4) stamp patterns cut from stamped envelopes, stamped postcards and
stamped aerogrammes.

Chapter IV Posting and Delivery of Postal Materials
Article 20
In handing in or posting postal materials, users must abide by the
provisions formulated by the relevant competent department under the State
Council on articles forbidden to post or deliver and articles to be posted
or delivered in limited amounts.
Article 21
The contents of postal materials, other than letters, to be handed in or
posted by users, shall be checked on the spot by postal enterprises or
branch offices, and if such examination is refused, the postal material
shall not be accepted and posted. Mail handed in or posted by users must
be in line with the stipulations concerning the content allowed to be
posted; postal enterprises and their branch offices have the right to
request users to take out the contents for examination, when necessary.
Article 22
Postal enterprises and their branch offices shall deliver postal materials
within the time limits laid down by the competent department of postal
services under the State Council.
Article 23
Undeliverable postal materials shall be returned to the senders.
Mail that is both undeliverable and unreturnable, and unclaimed within the
time limit stipulated by the competent department of postal services under
the State Council, shall be destroyed on the authority of regional
administrative organs of postal services. Incoming international postal
articles that are undeliverable and unreturnable, and unclaimed within the
time limit stipulated by the competent department of postal offices under
the State Council, shall be handled by the Customs in accordance with the
law. Disposal measures for other undeliverable and unreturnable postal
materials shall be formulated by the competent department of postal
services under the State Council.
Article 24
The remittees of postal remittances shall cash the postal remittances with
valid documents at postal enterprises or branch offices within two months
of receiving notice of a postal remittance. Remittances unclaimed when the
time period expires shall be returned to the remitters by postal
enterprises or branch offices. Returned remittances which are unclaimed
for a period of ten months, counting from the date of delivering the
return-remittance notice to the remitter, shall be turned over to the
state treasury.
Article 25
In posting and delivering postal materials, postal codes shall be adopted
gradually, and specific pertinent measures shall be formulated by the
competent department of postal services under the State Council.

Chapter V Transportation, Customs Examination and Quarantine Ins- pection of Postal Materials
Article 26
Transportation units operating railways, highways, waterways and airlines
shall all have the responsibility of carrying and transporting postal
materials, and shall ensure priority to transporting postal materials at
preferential freight charges.
Article 27
When postal enterprises transfer postal materials in railway stations,
airports and ports, transportation units concerned shall make coordinated
arrangement of space and in-and-out passageways for loading and unloading
postal materials.
Article 28
Ships with special postal marks, postal vans and postal staff shall be
given priority in entering and departing ports and crossing on ferries.
Postal vehicles with special postal marks which need to pass through a
lane closed to traffic or to stop in no-parking sections of the road shall
be verified and approved by the competent department concerned for passing
or parking.
Article 29
When transported by sea, postal materials shall not be included in
arrangements for sharing common sea losses.
Article 30
Postal enterprises shall not post or deliver international postal articles
that are not examined and allowed to pass by the Customs. The Customs
shall supervise the entry and exit, opening, sealing and dispatching of
international mailbags. Postal enterprises shall inform the Customs of
their business hours in advance, and the Customs shall promptly send
officials to supervise on-the-spot checking and examination.
Article 31
Postal materials that are subject to health and quarantine inspections or
animal and plant quarantine inspections according to law shall be sorted
out and quarantined under the charge of quarantine offices; no
transportation and delivery shall be conducted by postal enterprises
without a permit from a quarantine office.

Chapter VI Compensation for Losses
Article 32
Users may present receipts and inquire, within one year counting from the
date of the posting or remitting, about vouchered postal materials and
remittances which they handed in for posting or remitting at the postal
enterprises or their branch offices that took in the postal materials or
accepted the remittances. Postal enterprises or branch offices shall
inform inquirers of the results of inquiry within the time limit set by
the competent department of postal services under the State Council.
If no result is found within the time limit for responding to the inquiry,
postal enterprises shall make compensation first or take remedial
measures. Within a year counting from the date of making such
compensation, if it is ascertained that the circumstance for which the
compensation was made conforms with either Item (2) or Item (3) of Article
34 of this Law, the postal enterprises shall have the right to recall the
compensation.
Article 33
For loss, damage, destruction or missing contents of vouchered postal
materials, postal enterprises shall make compensation or take remedial
measures according to the following stipulations:
(1) For registered mail, compensation shall be made according to standard
amounts formulated by the competent department of postal services under
the State Council.
(2) For insured postal materials which are lost or totally damaged or
destroyed, compensation shall be made according to the insurance coverage.
For missing contents or partial damage or destruction of insured postal
materials, compensation shall be made according to the actual losses of
the postal materials, based on the ratio between the insurance coverage
and the whole value of the postal materials.
(3) For uninsured postal parcels, compensation shall be made according to
the actual damage due to loss of such postal parcels, but the maximum
compensation shall not exceed the amount formulated by the competent
department of postal services under the State Council.
(4) For other types of vouchered postal materials, compensation shall be
made or remedial measures taken according to the measures provided for by
the competent department of postal services under the State Council.
Article 34
Postal enterprises shall not be held liable for compensation if one of the
following situations occurs:
(1) losses of ordinary postal materials;
(2) losses of vouchered postal materials caused by the user or due to some
characteristic of the posted articles per se;
(3) losses of vouchered postal materials, other than postal remittances
and insured postal materials, caused by force majeure; and
(4) users failing to inquire about or demand compensation at the end of
one year, counting from the date of handing in or posting the vouchered
postal materials or making the remittance.
Article 35
If disputes over compensation for losses occur between users and postal
enterprises, users may request the competent department of postal services
at higher levels to settle; users who refuse to accept the settlement
thereof may file lawsuits with the people's court; users may also file
lawsuits with the people's court directly.

Chapter VII Penalty Provisions
Article 36
Persons who infringe upon the citizens' right to freedom of correspondence
by concealing, destroying, discarding or illegally opening mail of another
person, where circumstances are serious, shall be investigated for
criminal liability according to the provisions of Article 149 of the
Criminal Law of the People's Republic of China; those whose acts are not
serious enough for criminal punishment shall be punished according to the
provisions of Article 22 of Regulations of the People's Republic of China
on Administrative Penalties for Public Security.
Article 37
Postal personnel who without permission open or conceal, destroy or
discard postal materials shall be investigated for criminal liability in
accordance with Paragraph 1 in Article 191 of the Criminal Law of the
People's Republic of China.
Those who commit the crime specified in the preceding provision and also
steal property therein shall be given a heavier punishment for the crime
of embezzlement in accordance with Paragraph 2 in Article 191 of the
Criminal Law of the People's Republic of China.
Article 38
Persons who intentionally damage or destroy public postal facilities such
as mailboxes, where such acts are not serious enough for criminal
punishment, shall be punished in accordance with the provisions of Article
25 of Regulations of the People's Republic of China on Administrative
Penalties for Public Security; where circumstances are serious, such
persons shall be investigated for criminal liability in accordance with
the provisions of Article 156 of the Criminal Law of the People's Republic
of China.
Article 39
Postal personnel who refuse to handle postal business which should be
handled according to law or who intentionally delay the delivery of postal
materials shall be given administrative disciplinary sanction. Postal
personnel who are derelict in their duties and bring about great loss to
public property and the interests of the state and the people shall be
investigated for criminal liability in accordance with the provisions of
Article 187 of the Criminal Law of the People's Republic of China.
Article 40
Persons who, in violation of provisions of Article 8 of this Law, handle
the business of posting and delivering mail or articles with
characteristics of mail shall be ordered by industrial and commercial
administrative authorities to return the mail and other articles and the
postal fees they have obtained from the senders, and a fine shall be
imposed on them.
Parties concerned who refuse to obey the decision of punishment may bring
suit to the people's court within 15 days of receiving the penalty notice.
If parties concerned neither bring suit to the people's court nor
implement the decision before the time limit expires, the industrial and
commercial administrative authorities shall apply to the people's court
for mandatory enforcement.

Chapter VIII Supplementary Provisions
Article 41
The meanings of the following terms used in this Law are:
(1) postal materials: referring to mail, printed matter, postal parcels,
money orders, newspapers, periodicals, etc., posted and delivered by
postal enterprises.
(2) mail: referring to letters and postcards.
(3) ordinary postal materials: referring to the postal materials that
postal enterprises and their branch offices do not issue receipts for upon
acceptance and posting, and do not request recipients to sign for on
delivery.
(4) vouchered postal materials: referring to postal materials such as
registered mail, postal parcels, insured postal materials, etc., that the
postal enterprises and their branch offices issue receipts for upon
acceptance and posting, and for which recipients are requested to sign on
delivery.
(5) international postal articles: referring to printed matter and postal
parcels posted and delivered between users of the People's Republic of
China and users of foreign countries or regions.
(6) special postal articles: referring to postal date-marks, postal tongs
for lead sealing and postal bags.
Article 42
If provisions of this Law contravene those of the international treaties
concerning international postal affairs which the People's Republic of
China has concluded or to which China is a party, the provisions of the
international treaties concerned shall prevail, with the exception of the
treaty clauses on which the People's Republic of China has declared
reservations.
Article 43
The competent department of postal services under the State Council shall,
in accordance with this Law, formulate rules for its implementation, which
shall go into effect after being submitted to and approved by the State
Council.
Article 44
This Law shall go into effect on January 1, 1987.


湖南省按比例安排残疾人就业规定

湖南省人民政府


     湖南省按比例安排残疾人就业规定

     湖南省人民政府令 第206号

  《湖南省按比例安排残疾人就业规定》已经2006年1月25日省人民政府第76次常务会议通过,现予公布,自2006年5月1日起施行。

              二○○六年三月二十二日



  第一条 为了促进和规范按比例安排残疾人就业工作,保障残疾人的劳动权利,提高残疾人的生活水平,根据《湖南省实施〈中华人民共和国残疾人保障法〉办法》和其他有关规定,制定本规定。

  第二条 本省行政区域内的机关、社会团体、企业事业单位(以下简称用人单位)应当按照本规定,履行按比例安排残疾人就业的义务。

  第三条 各级人民政府应当将按比例安排残疾人就业纳入整个劳动就业规划,并采取措施,保障本规定的实施。

  第四条 按比例安排残疾人就业工作,按照分级管理原则,由县级以上人民政府残疾人工作协调委员会负责综合协调,县级以上残疾人联合会负责组织实施,残疾人联合会所属残疾人劳动就业服务机构负责具体工作。

县级以上人民政府劳动保障、人事、财政、税务、民政、统计等有关部门应当按照各自职责做好按比例安排残疾人就业的相关工作。

  第五条 被安排就业的残疾人应当符合下列条件:

(一)符合法定就业年龄;

(二)具有一定的劳动能力;

(三)无业。

  第六条 县级以上人民政府劳动保障、教育等部门和残疾人联合会及所属劳动就业服务机构应当加强对残疾人的职业培训,提高残疾人的职业技能。鼓励职业学校和职业培训机构开展残疾人职业培训工作。残疾人应当努力学习劳动技能。

  第七条 用人单位应当按照不低于本单位在职职工总数1.5%的比例安排残疾人就业。

第一款所称在职职工总数,是指年末在用人单位工作并取得劳动报酬的各类人员之和。在职职工总数,分别按照统计、财政、地税等部门提供的人数核定。

第一款所称残疾人就业,是指用人单位招用持有《中华人民共和国残疾人证》的残疾人并与其签订了工作期限在1年以上的劳动合同。

用人单位安排盲人或者一级肢体残疾人就业的,每安排1人作为2人计算。

  第八条 用人单位安排残疾人就业可以委托当地残疾人劳动就业服务机构推荐,也可以自主向社会招聘。

  第九条 用人单位应当为就业残疾人安排适当的工作岗位,合理核定劳动定额,并在定级、晋升、培训、职称评定、劳动报酬、社会保障、生活福利、评奖等方面,与其他职工同等对待。就业的残疾人应当遵守用人单位的劳动纪律,完成本职工作。

  第十条 用人单位安排残疾人就业未达到规定比例的,应当按照其差额人数缴纳残疾人就业保障金。差额不足1人的,按照差额比例缴纳残疾人就业保障金。

用人单位应当缴纳的残疾人就业保障金按照下列公式计算:用人单位应当缴纳的残疾人就业保障金(元)=(用人单位上年度在职职工总数×1.5%-用人单位已安排就业的残疾人数)×本地区上年度职工年平均工资。

  第十一条 残疾人就业保障金按年征收,当年征收上年度的残疾人就业保障金。

  第十二条 用人单位应当于每年4月1日至5月31日期间,持《湖南省按比例安排残疾人就业年审手册》、残疾人证原件、残疾人从业人员劳动合同及社会保险缴费情况等资料,到同级残疾人联合会办理年审手续。

残疾人联合会应当在收到资料后7个工作日内作出用人单位上年度是否缴纳残疾人就业保障金的决定,并告知用人单位。

用人单位在规定期限不参加年审的,按照未安排残疾人就业计算残疾人就业保障金。

  第十三条 用人单位确因特殊困难需要缓缴或者减免残疾人就业保障金的,应当递交书面申请和上年度财务报表等资料,经残疾人联合会会同同级财政部门审批。

  第十四条 与地方财政有经常性经费领拨关系的用人单位应当缴纳的残疾人就业保障金由同级财政部门代扣,其他用人单位应当缴纳的残疾人就业保障金由地税部门代征,并缴入同级国库。

残疾人联合会于每年的6月30日前将应当缴纳残疾人就业保障金的用人单位名册及金额,提供给同级财政、地税部门。

  第十五条 机关、社会团体和事业单位缴纳的残疾人就业保障金从单位公用经费或者自有资金中列支;企业缴纳的残疾人就业保障金从管理费中列支。

  第十六条 地税部门代征的残疾人就业保障金,按照省人民政府规定的比例上解。

  第十七条 残疾人就业保障金专项用于下列开支:

(一)补贴残疾人职业培训;

(二)奖励超比例安排残疾人就业的单位及为安排残疾人就业做出显著成绩的单位;

(三)扶持残疾人就业;

(四)经同级财政部门批准,适当补助残疾人劳动就业服务机构经费开支;

(五)经同级财政部门批准,用于残疾人就业其他工作;

(六)省人民政府规定的其他用途。

  第十八条 残疾人就业保障金必须专款专用,任何部门不得挪作他用。

县级以上人民政府财政、审计、地税部门和残疾人联合会应当按照职责加强对残疾人就业保障金征收、使用情况的监督检查,并向社会公布征收、使用情况。

  第十九条 用人单位有条件安排残疾人就业的,不得以缴纳残疾人就业保障金代替安排残疾人就业。

  第二十条 用人单位对缴纳残疾人就业保障金的决定不服的,可以依法申请行政复议或者提起行政诉讼。

  第二十一条 用人单位逾期不缴纳残疾人就业保障金的,由征收部门责令限期缴纳,并从欠缴之日起按日加收千分之五的滞纳金;拒不缴纳的,依法追缴。

  第二十二条 违反残疾人就业保障金使用管理规定的,依照财政、审计法规处罚;构成犯罪的,依法追究刑事责任。

  第二十三条 本规定自2006年5月1日起施行,1998年2月12日省人民政府发布的《湖南省按比例安排残疾人就业规定》(省政府令第106号)同时废止。