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江苏省人民代表大会常务委员会关于加强人民法院执行工作的决定

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江苏省人民代表大会常务委员会关于加强人民法院执行工作的决定

江苏省人大常委会


江苏省人民代表大会常务委员会关于加强人民法院执行工作的决定
江苏省人大常委会


(1995年6月16日江苏省第八届人民代表大会常务委员会第十五次会议通过)


为了进一步加强人民法院执行工作,维护法律尊严,切实保障公民、法人和其他组织的合法权益,根据《中华人民共和国民事诉讼法》、《中华人民共和国行政诉讼法》及有关法律、法规的规定,结合我省实际情况,特作如下决定:
一、人民法院作出的民事、经济、行政的判决书、裁定书、调解书、支付令,具有财产执行内容的刑事判决书、裁定书,以及依法由人民法院执行的其他法律文书等发生法律效力后,当事人必须自觉履行义务,拒不履行义务的,人民法院应当依法强制执行。
二、各级人民法院在执行工作中必须严肃执法,秉公办案,坚持以事实为根据,以法律为准绳,严格依照法律规定采取执行措施,不得以扣押人质方式执行案件,不得违法使用执行措施。违法执行的,追究有关人员的法律责任。
三、各级人民法院应当克服和抵制地方保护主义,维护法律的严肃性和统一性,积极配合、协助外地法院依法执行案件。妨碍外地法院依法执行的,应当追究有关领导及直接责任人员的法律责任。
四、各级人民政府要依法支持人民法院执行工作。被执行人是政府或其职能部门的,有关政府或其职能部门应当自觉履行义务,不得拒绝履行或者拖延履行。
五、各级检察机关、公安机关及其工作人员应当严格按照国家有关法律、法规履行职责,不得超越职权干涉人民法院执行案件。人民法院已经依法对被执行人的财产查封、冻结、扣押的,任何单位不得重复查封、冻结、扣押或者擅自解冻。
六、银行、信用社和其他有金融业务的单位在接到人民法院协助执行通知书及有关法律文书后,应当及时办理查询、冻结或者划拨等事项;无故拒不协助的,人民法院应当追究其单位、主要负责人或者直接责任人员的法律责任。对接到人民法院协助执行通知书和法律文书后,将被执行
人帐上存款转移或者对人民法院已经冻结的存款,未接到人民法院解冻通知书而擅自解冻的,人民法院除可以对该单位依法予以罚款外,应当责令其限期追回,并追究有关人员的法律责任。
银行、信用社和其他有金融业务的单位为被执行人的,应当自觉履行有关法律文书所规定的义务,拒不履行的,人民法院应当依照民事诉讼法的规定划拨其在银行帐户上的存款。
七、人民法院依法要求协助执行的,应当发出协助执行通知书。有协助执行义务的单位或者公民应当根据人民法院出具的法律文书和协助执行通知书的要求,积极履行协助执行的义务,不得以各种理由拒绝、推诿、拖延;对要求协助执行的义务有异议的,可以向执行法院的上一级法院
提出,但不影响协助执行义务的履行。
拒绝协助或者阻碍执行的,人民法院应当追究单位、主要负责人或者直接责任人员的法律责任。
八、被执行人有履行能力而拒不履行义务的,或者以暴力及其他方法抗拒、阻碍执行的,人民法院应当视情节轻重,依法予以罚款、拘留;构成犯罪的,依法追究其刑事责任。被执行人是单位的,除追究单位责任外,应当追究其主要负责人或者直接责任人员的法律责任。
九、本决定自公布之日起施行。



1995年6月16日

国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)

国家税务总局


国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)
国家税务总局

国税发[1994]205号

各省、自治区、直辖市国家税务局,各计划单列市国家税务局:
关于外商投资企业期初库存已征税款的处理问题,经研究,现通知如下:
一、外商投资企业生产出口产品所涉及的1994年期初库存所含的已征税款(以下简称“已征税款”)不得抵扣,应计入产品成本处理。
外商投资企业生产的产品既有内销,又有出口的,应单独核算出口产品的已征税款;不能单独核算或划分不清的,按内销产品和出口产品销售额的比例划分确定。
二、外商投资企业由于改征增值税、消费税而多缴纳税款需给予返还的,其应多缴纳的税款数额先抵扣已征税款。抵扣完以后,多缴纳的税款部分再根据国税发〔1994〕115号《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴纳税款若干具体问题的通知》的有关
规定给予返还。
三、外商投资企业改征增值税、消费税后,没有多缴税款的,其期初库存已征税款在没有新的规定之前,仍按财政部、国家税务总局(94)财税字第019号《关于增值税一般纳税人1994年期初存货已征税款计算和处理问题的补充通知》的规定办理。
四、各级主管税务机关要对外商投资企业申报的1994年期初库存已征税款进行认真审核,并建立审批制度。纳税人申报的已征税款未经主管税务机关审核的,一律不得处理。凡弄虚作假、扩大或虚报已征税款,造成不缴或少缴应纳税款的,取消已征税款的抵扣资格,并按《中华人
民共和国税收征收管理法》有关偷税的规定处理。
五、具体操作办法由各省、自治区、直辖市国家税务局和各计划单列市国家税务局根据上述原则制定,并报国家税务总局备案。

CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF THE TAX ALREADYLEVIED RELATED TO STOCK IN THE EARLY PERIOD AFTER CHANGE-OVER TO THECOLLECTION OF VALUE-ADDED TAX AND CONSUMPTION TAX ON ENTERPRISE WITHFOREIGN INVESTMENT

(State Administration of Taxation: 15 September 1994 Coded GuoShui Fa [1994] No. 205)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning:
After studying the question concerning the handling of the already
levied tax in stock in the early period related to enterprise with foreign
investment, we hereby notify you of the following:
I. The already collected tax (hereinafter referred to as "already
levied tax") contained in the 1994 initial stock involved in the export
products produced by enterprise with foreign investment cannot be deducted
but rather should be included in and handled as the product cost.
When the products produced by an enterprise with foreign investment
include both for internal sales and for export; the already levied tax on
the export products shall be calculated separately; products that cannot
be calculated separately or cannot be clearly divided, they shall be
divided and determined in accordance with the proportion of sales volume
between products for internal sales and products for export.
II. When the extra tax paid by an enterprise with foreign investment
due to the change-over to the levy of value-added tax and consumption tax
needs to be refunded, the amount of the extra tax payment should be
deducted first from the already levied tax, after the already levied tax
is all deducted, the extra tax payment shall be returned in accordance
with the related stipulations of Circular of the State Administration of
Taxation on Some Specific Questions Concerning the Extra Tax Paid by
Enterprise with Foreign Investment After the Change-over to the Collection
of Value-Added Tax and Consumption Tax, a document coded Guo Shui Fa
[1994] No. 115.
III. After the switch-over to the collection of value-added tax and
consumption tax, if a foreign-funded enterprise which had not paid extra
tax, then before new regulations are published, the already levied tax on
its initial stocks shall still be handled in accordance with the
stipulations of the Supplementary Circular on the Question Concerning the
Calculation and Handling of the Already Levied Tax on the Initial Stock in
1994 for Ordinary Payer of Value-Added Tax, a document of the Ministry of
Finance and the State Administration of Taxation Coded (94) Cai Shui Zi
No. 019.

IV. The competent tax authorities at various levels should conduct
conscientious examination and verification of the already levied tax on
the initial stock of 1994 declared by an enterprise with foreign
investment, and establish an examination and approval system. The already
levied tax declared by the tax payer that has not been examined and
verified by the competent tax authorities shall not be handled without
exception. Those who practice fraud. expand or submit false report on
already levied tax which result in paying no or less payable tax shall be
disqualified for the deduction of already collected tax, and their case
shall be dealt with in accordance with the stipulations concerning tax
evasion as set in the Law of the People's Republic of China for the
Collection and Management of Tax.
V. The concrete operational methods shall be formulated in accordance
with the above-mentioned principle by the state tax bureaus of various
provinces, autonomous regions and municipalities and the state tax bureaus
regions and municipalities and the state tax bureaus of various cities
with independent planning, and reported to the State Administration of
Taxation for the record.



1994年9月15日

国家税务总局关于提支代征手续费问题的通知

国家税务总局


国家税务总局关于提支代征手续费问题的通知
国家税务总局



各省、自治区、直辖市国家税务局、地方税务局,各计划单列市国家税务局、地方税务局,海洋石油税务管理局各分局:
财政部(94)财预字第217号《关于征收机关提取、支付代扣、代收手续费具体问题的规定的通知》下发后,一些地区税务局询问原来关于提支代征手续费的规定是否继续执行,现明确如下:
代扣、代收手续费只适用于法律、行政法规明确规定负有代扣代缴、代收代缴税款义务的单位和个人(扣缴义务人)。对于税务机关根据征管工作需要委托有关单位代征税款的,原来有关代征手续费的提支规定仍然继续执行。



1994年8月3日