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南昌市城市房屋拆迁管理办法(已废止)

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南昌市城市房屋拆迁管理办法(已废止)

江西省南昌市人大常委会


南昌市城市房屋拆迁管理办法
南昌市人大常委会



第一章 总则
第一条 为了加强城市房屋拆迁管理,保障城市建设顺利进行,保护拆迁当事人的合法权益,根据国务院《城市房屋拆迁管理条例》和其他有关法律、法规的规定,结合本市实际,制定本办法。
第二条 在本市城市规划区内国有土地上,因城市建设需要拆迁房屋及其附属物的,适用本办法。
在本城市规划区内集体所有土地上,因城市建设需要迁拆房屋及其附属物的,按照国家和省征用土地的有关规定办理。
第三条 本办法所称拆迁人,是指依法取得房屋拆迁许可证的建设单位或者个人。
本办法所称被拆迁人,是指被拆除房屋及其附属物的所有人(包括代管人、国家授权的国有房屋及其附属物的管理人)和使用人。
本办法所称房屋拆迁单位,是指依法取得房屋拆迁资格证书,接受拆迁人委托对被拆迁人进行拆迁动员,组织签订和实施补偿、安置协议,组织拆除房屋及其附属物的单位。
第四条 城市房屋拆迁必须符合城市规划,有利于城市旧区改建。
第五条 拆迁人必须依照本办法规定,对被拆迁人给予补偿安置;被拆迁人必须服从城市建设需要,在房屋拆迁公告规定的搬迁期限内完成搬迁。
第六条 市人民政府房产行政管理部门(以下简称市房管部门)主管本市城市房屋拆迁工作,区人民政府房产行政管理部门按照分工负责本辖区房屋拆迁管理工作。
规划、计划、土地管理、公安、工商行政管理、物价、教育、市政公用部门和供电、邮政、电信等有关单位应当按照各自的职责,共同做好城市房屋拆迁管理和服务工作。

第二章 一般规定
第七条 市房管部门应当会同有关部门根据城市总体规划、国民经济和社会发展计划编制房屋拆迁规划和年度计划,报市人民政府批准后组织实施。
第八条 单位或者个人需要拆迁房屋必须持下列文件、资料向市房管部门提出拆迁申请:
(一)项目立项批文和固定资产投资计划;
(二)建设用地规划许可证;
(三)建设用土批准文件和附图;
(四)建设资金证明;
(五)拆迁计划和拆迁方案(包括拆迁补偿安置方式和拆迁工作人员名单等)。
市房管部门应当在收到拆迁申请和上款所列有关文件、资料之日起20日内审查完毕,对符合前款规定的,核发房屋拆迁许可证;对不符合前款规定的,不得核发房屋拆迁许可证,并书面说明理由。
第九条 房屋拆迁实行统一拆迁、自行拆迁或者委托拆迁。
重点建设工程、市政建设工程和综合开发工程由市人民政府组织统一拆迁。
拆迁人对自有产权房屋可以自行拆除。
拆迁人拆除他人产权房屋,应当委托拆迁。但拆迁人已取得房屋拆迁资格证书的除外。
第十条 委托拆迁不受区域限制。拆迁人委托房屋拆迁单位可以实行招标方式。拆迁房屋招标管理办法由市人民政府制定。
拆迁人委托拆迁,应当委托取得房屋拆迁资格证书的房屋拆迁单位,并签订委托拆迁合同,报市房管部门备案。委托拆迁合同签订后,拆迁人应当按照协议向接受委托的房屋拆迁单位支付委托拆迁代办费。
房屋拆迁单位接受委托后不得再行委托。
第十一条 市房管部门在核发房屋拆迁许可证后,应当将拆迁人、房屋拆迁单位、拆迁范围、规划范围、规划用途、安置房地点、拆迁期限、搬迁期限等内容予以现场公告,并书面通知有关部门。必要时应当登报公告。
房屋拆迁公告发布后,拆迁人或者其委托的房屋拆迁单位应当及时向被拆迁人发送房屋拆迁通知书,并做好宣传、动员、解释工作。
房屋拆迁公告发布后,拆迁人方可实施拆迁。房屋拆迁应当严格按照批准的拆迁范围和规定的拆迁期限组织实施。
第十二条 房屋鹎ü娣⒉己螅徊鹎ㄈ擞Φ蓖V共鹎ǚ段诜课菁捌涓绞粑锏男陆ā⒗┙ā⒏慕ā⒆靶薜裙こ探ㄉ瑁环抗懿棵磐V拱炖聿鹎ǚ段诜课莶ㄖさ谋涓妥饬蕖⒌涞薄⒌盅旱羌鞘中还ど绦姓芾聿棵磐V购朔⒉鹎ǚ段诘挠抵凑眨还膊棵磐V拱炖聿鹎ǚ段诰?
民常住户口的迁入、分户和小城镇户口手续。但因出生、大中专学校毕业生、军人复转退、婚嫁、刑满释放、解除教养等确需入户或者分户的,经公安机关批准的除外。
房屋拆迁公告公布后擅自改变的被拆除房屋所有权人或者使用人,不享受补偿、安置。
第十三条 在房屋拆迁公告发布后,拆迁人应当与被拆迁人依照本办法规定签订拆迁补偿、安置协议;拆除共有产权的房屋,由产权共有人与拆迁人共同签订拆迁补偿、安置协议。
拆迁补偿、安置协议应当规定补偿形式、补偿金额以及支付期限、安置用房的地点、面积、户型、套数、楼层、朝向、搬迁过渡方式和过渡期限,搬迁补助费和过渡费金额,停产停业补偿金额,违约责任和当事人认为需要订立的其他条款。签订拆迁补偿、安置协议当事人双方或一方要
求办理协议公证的,应当办理协议公证。
被拆除房屋的所有人应当在拆迁补偿、安置协议签订后10日内,向房产行政管理部门和土地管理部门办理被拆除房屋产权、土地使用权的注销手续。
第十四条 拆迁人与被拆迁人签订的拆迁补偿、 安置协议以及安置房设计图纸,应当送市房管部门备案。
拆除房管部门代管的房屋,应当向公证机关办理拆迁补偿、安置协议公证和证据保全公证。
第十五条 拆迁范围内的房屋权属尚未确定的,被拆迁人应当向房管部门申请确认房屋权属。房管部门应当自收到申请之日起20日内作出产权确认书;产权不能确认的,按照本办法第三十一条的规定办理。
第十六条 拆迁人与被拆迁人对拆迁补偿、安置协议的全部或者部分内容经协商达不成协议的,任何一方均可以申请市房管部门裁决。被拆迁人是房管部门的,由市人民政府裁决。
当事人对裁决不服的,可以在接到裁决之日起15日内向人民法院起诉。在诉讼期间,拆迁人已经给被拆迁人提供了周转过渡用房或者安置房的,不停止拆迁的执行。实施拆迁前,拆迁人应当向公安机关办理房屋拆迁证据保全公证。
第十七条 在房屋拆迁公告规定的或者本办法第十六条规定的裁决作出的拆迁期限内,被拆迁人无正当理由拒绝拆迁的,市或者区人民政府可以作出责令限期拆迁的决定;逾期不拆迁的,市或者区人民政府可以责成有关部门强制折迁,或者由市房管部门申请人民法院强制拆迁。
实施强制拆迁前,拆迁人应当向公安机关办理房屋拆迁证据保全公证。
实施强制拆迁时,应当通知被拆迁人到场。被拆迁人拒绝到场的,不影响强制拆迁。
第十八条 房屋权所有权人或者使用人未依法办理批准手续,擅自改变房屋使用性质的,在房屋拆迁补偿安置时不予确认。
第十九条 拆迁范围内的树木、绿地、管线和公共设施等,由拆迁人同有关部门联系,按照有关规定办理。
第二十条 法律、法规对拆除军事设施、人民防空设施、学校、教堂、寺庙、文物古迹等另有规定的,依照有关法律、法规的规定执行。
第二十一条 公安、教育、市政公用部门和邮政、电信、供电等有关单位,应当按照有关规定给予被拆迁人办理户口迁移、转学、供水、供燃气、邮件传递、电话移机、有线电视迁移、供电等手续。
第二十二条 被拆迁人搬迁时应当保持原房屋完整,不得损坏房屋结构和原有设施。
第二十三条 房屋拆迁单位或者自行拆行的拆迁人拆除房屋时,应当遵守国家和省、市有关劳动安全、市容环境、环境保护、交通运输等管理规定,拆迁工地必须设置围档。
第二十四条 市房管部门应当对房屋拆迁活动进行监督、检查,被检查者应当如实提供情况和资料。检查者有责任为被检查者保守技术和业务秘密。

第三章 拆迁补偿
第二十五条 拆迁人应当对被拆除房屋及其附属物的所有人依照本办法的规定给予补偿。
拆迁补偿实行产权调换、作价补偿、或者产权调换和作价补偿相结合方式。拆迁私有房屋的补偿方式,由被拆迁人选择,但法律、法规另有规定的除外。
产权调换的面积按照被拆除房屋的建筑面积计算。
作价补偿的金额按照被拆除房屋建筑面积的重置价格结合成新结算。
第二十六条 拆除违法建筑和超过批准期限的临时建筑不予补偿;拆除未超过批准期限的临时建筑,按照重置价结合成新补偿,但不予产权调换。
第二十七条 以产权调换方式偿还的非住宅房屋偿还面积与原面积相等部分,按照重置价格结算结构差价;偿还面积超过原面积部分,按照同类商品房价格结算;偿还面积不足原面积部分,按照重置价格结合成新结算。
第二十八条 以产权调换方式偿还的住宅房屋,偿还面积与原面积相等部分,按照重置价格结算结构差价;偿还面积超过原面积8平方米以内部分,按照重置价格结算;偿还面积超过原面积8平方米以上部分,按照同类商品房价格结算;偿还面积不足原面积部分,按照同类商品房价格
结算。
第二十九条 房屋拆迁补偿实行产权调换的,共有的楼梯、走廊面积按照其与所调换房屋的建筑面积的比例分摊。居住平房调换到楼房的,补偿的建筑面积在扣除分摊的楼梯、走廊面积后,应不少于原房屋建筑面积。
第三十条 拆除出租住宅房屋,应当实行产权调换,原租赁关系继续保持,因拆迁而引起变动原租赁合同条款的,应当作相应修改,但租赁双方另有协议的除外。
第三十一条 拆除有产权纠纷的房屋,拆迁期内纠纷未解决的,由拆迁人提出补偿、安置方案,报市房管部门批准后实施拆迁。拆迁前,拆迁人应当向公安机关办理房屋拆迁证据保全公证。
第三十二条 拆除设有抵押权的房屋实行产权调换的,由抵押权人和抵押人重新签订抵押协议。抵押权人和抵押人在市房管部门公布的拆迁期限内达不成抵押协议的,由拆迁人参照本办法第三十一条的规定实施拆迁。
拆除设有抵押权的房屋实行作价补偿的,由抵押权人和抵押人重新设立抵押权或者由抵押人清偿债务后,拆迁人方可给予补偿。
第三十三条 拆除用于公益事业的房屋及其附属物,拆迁人应当根据城市规划的要求,按照其原性质、原规模予以重建,或者按照重置价格给予补偿,仍用于公益事业。
拆除非公益事业房屋的附属物不作产权调换,由拆迁人给予适当补偿。
第三十四条 拆除房屋造成停产、停业,给被拆迁人引起经济损失的,由拆迁人给予适当补偿。
第三十五条 被拆迁人需要搬迁设备、产品和原材料的,拆迁人应当按照国家规定的货物运输价格和设备安装价格计发设备搬迁安置补偿费;对其中因拆迁不能恢复使用的设备应当按照重置价格结合成新给予补偿。
第三十六条 被拆迁人电话、有线电视、独户电表、水表迁移、以及安装有管道燃气的,由拆迁人按拆迁时所需实际费用给予一次性相应补偿。安置房已有上述设施的,不予补偿。被拆迁人原房屋已经内装修的,由拆迁人给予适当补偿。

第四章 拆迁安置
第三十七条 拆迁人应当对拆除房屋的使用人依照本办法的规定给予安置。
被拆除房屋使用人, 是指有本市户口和拆迁范围内的住房使用证件并实际居住的公民,或者有营业执照并有自己所有的生产、经营用房的经营者,或者有正式办公用房的机关、团体、事业单位。
第三十八条 对被拆除房屋使用人,按照城市规划和建设项目的性质,实行易地或者就地安置。
拆除房屋用于市政公用设施、公益事业建设、军事设施、国家机关非住宅建设以及通过出让方式取得土地使用权的建设项目,实行易地安置。
实施易地安置的,拆迁人在实施拆迁前,应当提供不少于安置总量50%的安置房或者周转过渡房。
第三十九条 拆除住宅房屋按照原建筑面积安置。安置面积大于原面积部分,由被拆除房屋所有人购买,产权归已;房屋所有人未购买的,由房屋使用人征得房屋所有人同意后购买,产权归房屋使用人。
第四十条 被拆除的住宅房屋无单独阳台、厨房、厕所的,在安置住房中按照规定标准设计的一个阳台、一个厨房、一个厕所不计算安置面积。
对烈属、60岁以上孤寡老人、双目失明或者下肢残疾者,在楼层安置上根据本人要求,给予适当照顾。
第四十一条 安置住房的设计必须符合国家住宅建筑设计规范。
拆迁人不得擅自改变经批准的安置住房设计图纸。
第四十二条 拆除非住宅房屋,按照原建筑面积安置。安置面积大于原面积部分,由被拆除房屋所有人购买,产权归已;房屋所有人未购买的,由房屋使用人征得房屋所有人同意后,按照同类商品房价格购买,产权归房屋使用人所有。
第四十三条 从区位好的地段安置到区位差的地段,每一区位的级差,每套住宅房屋增加8平方米的安置面积,并不结算价格;每套非住宅房屋增加10%至20%的安置面积,增加部分按重置价结算结构价格。
地段区位由市人民政府规定。
第四十四条 被拆除房屋使用人因拆迁而搬家的,由拆迁人付给搬家补助费。一次性安置的付给一次搬家补助费;临时性安置的付给两次搬家补助费。
第四十五条 在规定的过渡期限内,拆迁人未提供周转过渡房的,应当付给被拆除房屋使用人过渡费;由被拆除房屋使用人所在单位提供周转过渡房的,拆迁人应当付给该单位过渡费。由拆迁人提供周转过渡房的,拆迁人不付给被拆除房屋使用人过渡费。
第四十六条 拆迁过渡期限按照下列规定确定:
(一)安置房建设规模在1万平方米以内的,不得超过18个月;
(二)安置房建设规模在1万平方米以上的,不得超过24个月。
拆迁过渡期限为公告规定的搬迁结束之日起至通知回迁之日止的期限。
第四十七条 拆迁人、被拆除房屋使用人双方应当遵守协议规定的过渡期限。拆迁人无正当理由不得擅自延长过渡期限。由拆迁人提供周转过渡房的,被拆除房屋使用人到期无正当理由不得拒绝迁往安置住房、腾退周转过渡房。
第四十八条 由于拆迁人的责任使被拆除房屋使用人延长过渡期限的,拆迁人按照规定标准付给过渡费外,还必须按照以下规定承担责任:
(一)对自行安排住处的拆迁人或者为被拆除房屋使用人提供周转过渡房的单位,从逾期之月增加过渡费,其中逾期6个月以内的增加100%;逾期6个月以上1年以内的增加150%;逾期1年以上2年以内的增加200%;逾期2年以上的,应当购买同类等面积商品房予以安置

(二)对由拆迁人提供周转过渡房的被拆除房屋使用人,从逾期之月起按照过渡费标准付给,其中逾期1年以内的付给100%;逾期1年以上2年以内的付给150%;逾期2年以上的,应当购买同类等面积商品房予以安置。
由于房屋拆迁单位的责任使被拆除房屋使用人延长过渡期限的,由拆迁人按照前款规定向被拆除房屋使用人支付逾期过渡费。拆迁人先行支付的逾期过渡费可以向房屋拆迁单位予以追偿。

第五章 法律责任
第四十九条 违反本办法的下列行为,由市房管部门按下列规定予以处罚:
(一)未取得房屋拆迁许可证或者未按照房屋拆迁许可证规定的范围拆迁的,责令停止拆迁,并可以按照拆迁房屋建筑面积每平米10元以上20元以下处以罚款;符合条件的应当补办手续,不符合条件的限期恢复原状。
(二)委托未取得房屋拆迁资格证书的单位拆迁的,责令停止拆迁、限期改正,并可以按照违法所得金额的3倍以上5倍以下对委托双方分别处以罚款;
(三)擅自提高或者降低补偿、安置标准的,责令改正,并可按照擅自提高或者降低金额的1倍以上2倍以下处以罚款;
(四)擅自扩大或者缩小补偿、安置范围的,责令改正,并可以按照擅自扩大或者缩小补偿面积每平方米100元处以罚款。
有前款所列行为之一,给被拆迁人造成经济损失的,拆迁人应当给予被拆迁人经济赔偿。
第五十条 违反本办法的下列行为,由市建筑管理部门按下列规定予以处罚;
(一)擅自改变经批准的安置住房设计图纸,责令改正,并处以5000元以 上1万元以下罚款;
(二)安置住房的设计不符合国家住宅建筑设施规范的,责令改正,并处以1万元以上5万元以下罚款。
第五十一条 拆迁人无正当理由超过规定的拆迁期限或者延长过渡期限的,由市房管部门对拆迁人予以警告,限期交付安置住房,并可以处以5000元以上2万元以下罚款。
第五十二条 房屋拆迁单位违反本办法规定,造成他人经济损失的,应当依法承担赔偿责任。构成犯罪的,依法追究刑事责任。
第五十三条 被拆除房屋使用人违反协议,无正当理由拒绝腾退周转过渡房的,由市房管部门予以警告,责令限期退还周转过渡房,并可以按照周转过渡房建筑面积处以每平方米30元罚款。逾期仍不退还的,被拆除房屋使用人应当向拆迁人双倍支付房屋租金,由市房管部门给予加倍
罚款。
第五十四条 当事人对行政处罚决定不服的,可以依法申请复议或者提起诉讼。
第五十五条 辱骂、欧打房管部门工作人员,阻碍房屋拆迁主管部门工作人员执行公务,违反《中华人民共和国治安管理处罚条款》的,由公安机关依照《中华人民共和国治安管理处罚条例》予以处罚;构成犯罪的,依法追究刑事责任。
第五十六条 房管部门工作人员玩忽职守、滥用职权、徇私舞弊的,由其所在单位或者上级主管部门给予行政处分;构成犯罪的,依法追究刑事责任。

第六章 附则
第五十七条 房屋拆迁安置可以采取货币安置方式,具体办法由市人民政府制定。
第五十八条 国家和省、市重点建设工程或者市政建设工程的拆迁,需要动员社会各方面做出义务性贡献的,市人民政府应当征求有关方面意见,并就具体建设工程项目制定实施方法,报市人民代表大会常务委员会批准。
第五十九条 本办法规定的委托拆迁代办费、过渡费、搬家补助费、房屋重置价格等标准,国务院和省人民政府有规定的,按国务院和省人民政府的规定执行。国务院和省人民政府未作规定的,由市房管、价格部门提出,报省价格部门核定。
本办法第三十三条第二款、第三十四条、第三十六条中分别规定给予适当补偿,补偿的具体标准和办法由市房管部门制定,报市人民政府批准。
第六十条 本办法具体应用中的问题由市房管部门负责解释。
第六十一条 本办法自1999年5月1日起施行。本办法施行前已实施的房屋拆迁项目,按照原规定执行。



1998年12月24日

PUBLIC FINANCE ORDINANCE ——附加英文版

Hong Kong


 PUBLIC FINANCE ORDINANCE
 (CHAPTER 2)
 ARRANGEMENT OF SECTIONS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  he general revenue
  harges on the general revenue
  II    THE ESTIMATES OF REVENUE AND EXPENDITURE, AND
APPROPRIATION
  nnual estimates
  pproval of estimates of expenditure and appropriation
  uthorization of expenditure in advance of appropriation
  hanges to the approved estimates of expenditure
  upplementary Appropriation
  III   CONTROL AND MANAGEMENT
  General powers and duties of the Financial Secretary
  Power to make regulations and give directions, etc.
  Controlling officers.
  Controlling officers to obey regulations and directions, etc.
  Authority of controlling officers to incur expenditure
  Further authority of controlling officers in respect of urgent
  nditure
  IV    RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
  Duties of Director of Accounting Services
  Prompt collection of moneys
  Payment of public moneys
  Payment of certain moneys to be authorized by warrant
  Recoverable advances
  Advances to meet urgent need for payment
  Imprests
  Deposits
  Donations and grants
  Banking
  Investment of moneys
  Borrowing powers and loans
  Guarantees
  Establishment of funds
  Special suspense accounts
  Appropriations and warrants to lapse at close of financial year
  V    SURCHARGE
  Power to surcharge
  Notification of surcharge and right of appeal
  Appeal against surcharge
  Withdrawal of surcharge
  Collection of surcharge
  Surcharge in respect of deceased persons
  VI    MISCELLANEOUS
  Abandonment of claims, etc. and write-off of public moneys and
stores
  Disposal of serviceable stores, etc.
  Power of Governor to give directions
  Director of Accounting Services may give certain directions, etc.
to
  ic officers in receipt of certain moneys
  Trusts
  Transitional
  Effect of dissolution of Legislative Council
  t Schedule. Funds
  nd Schedule. Special Suspense Accounts
 Whole document
  
  rovide for the control and management of the public finances of 
Hong
  and for incidental and connected purposes.
  pril 1983] L. N. 109 of 1983
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Public Finance Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  ropriation Bill" and "Appropriation Ordinance" means a 
Bill or
  nance, as the case may be, which provides for appropriation from 
the
  ral revenue in respect of the approved estimates of expenditure
on the
  ices of the Government for a financial year;
  roved estimates of expenditure" means the estimates of 
expenditure
  ed to be approved under section 6;
  trolling officer" in relation to a head or subhead means the 
officer
  gnated as controlling officer of that head or subhead under 
section
  
  ector of Audit" means the Director of Audit appointed under
section 3
  he Audit Ordinance (Cap. 122);
  ctment" includes an imperial enactment;
  enditure" includes expenditure on the services of the 
Government
  ired to be met under any enactment;
  ance Committee" means the Finance Committee of the Legislative
Council
  blished under the Standing Orders of the Legislative Council;
  eral revenue" means moneys which under this Ordinance or any 
other
  tment are to be paid into or to form part of the general revenue;
  d" means a head of expenditure;
  lic moneys" means--
  the general revenue;
  any moneys which are accounted for in the books or records of 
account
  he Director of Accounting Services; and (Replaced 11 of 1990 s.
2)
  any other moneys which the Governor may declare in writing 
to be
  ic moneys for the purposes of this Ordinance;
  head" means a subhead of expenditure;
  plementary Appropriation Bill" and  "Supplementary 
Appropriation
  nance" means a Bill or Ordinance, as the case may be, which 
provides
  appropriation from the general revenue in supplementation 
of the
  opriation already made by an Appropriation Ordinance.
  he general revenue
  Except where otherwise provided by or under this Ordinance 
or any
  r enactment any moneys raised or received for the purposes 
of the
  rnment shall form part of the general revenue.
  Any refund or drawback may be made from the general 
revenue in
  rdance with regulations made under section 11. (Replaced 8 of 1984 
s.
  
  For the avoidance of doubt it is hereby declared that the
reference in
  ection (1) to moneys raised or received for the purposes 
of the
  rnment does not include moneys held on trust.
  harges on the general revenue
  xpenditure shall be charged on the general revenue except as 
provided
  r under this Ordinance or any other enactment.
 PART II THE ESTIMATES OF REVENUE AND EXPENDITURE, AND APPROPRIA- 
TION
  
  nnual estimates
  The Financial Secretary shall cause to be prepared in each 
financial
  estimates of the revenue and expenditure of the Government for 
the
  following financial year, and shall cause such estimates to be 
laid
  re the Legislative Council before or as soon as practicable after 
the
  encement of the financial year to which they relate.
  Subject to subsection (3), the estimates of revenue and 
expenditure
  l be in such form as the Financial Secretary may from time to 
time
  ct.
  The estimates of expenditure shall--
  classify expenditure under heads and subheads with the ambit of 
each
  described;
  in respect of each head show the estimated total 
expenditure, the
  ision sought in respect of each subhead, the establishment of
posts
  any), and the limit (if any) to the commitments which may be 
entered
  in respect of expenditure which is not annually recurrent; and
  specify the controlling officer designated in respect of each
head and
  ead under section 12.
  Where there is a requirement under any enactment that 
expenditure be
  from the general revenue, provision for such expenditure 
shall be
  uded in the estimates of expenditure for the purposes of this 
Part,
  without prejudice to the validity or effect of any such
requirement.
  pproval of estimates of expenditure and appropriation
  The heads contained in the estimates of expenditure for a 
financial
  shall be included in an Appropriation Bill which shall be 
introduced
  the Legislative Council at the same time as the estimates.
  Upon the enactment of the Appropriation Ordinance the 
estimates of
  nditure for the financial year to which the Ordinance relates
shall be
  ed to be approved to the extent that they are provided for in 
the
  nance and shall have effect from the first day of such financial
year.
  Expenditure for the financial year on the services of the 
Government
  l, subject to this Ordinance, be arranged in accordance with the
heads
  subheads and be limited by the provision in each subhead shown
in the
  mates of expenditure as approved or as may subsequently be 
changed
  time to time in accordance with section 8.
  uthorization of expenditure in advance of appropriation
  The Legislative Council may, in advance of an Appropriation
Ordinance,
  esolution authorize expenditure for the services of the
Government in
  ect of a financial year to be charged on the general 
revenue, in
  rdance with this Ordinance and subject to such 
limitations and
  itions as may be specified in the resolution.
  Expenditure charged on the general revenue pursuant to a 
resolution
  r this section shall be arranged in accordance with the 
heads and
  eads shown in the estimates of expenditure laid under section 
5 and
  provisions of this Ordinance shall, for the purposes 
of this
  ection and subject to such conditions and limitations as 
may be
  ified in the resolution, apply to such estimates as though they 
were
  approved estimates of expenditure.
  Expenditure charged on the general revenue pursuant to a 
resolution
  r this section shall be set off against the amounts 
respectively
  ided in the Appropriation Ordinance upon the same 
coming into
  ation.
  
  hanges to the approved estimates of expenditure
  Subject to this section, no changes shall be made to the 
approved
  mates of expenditure except with the approval of the Finance
Committee
  a proposal of the Financial Secretary.
  Without limiting the generality of subsection (1) such 
changes may
  ide for all or any of the following matters--
  the creation of new heads or subheads;
  supplementary provision in approved or new subheads;
  variations in the establishments of posts;
  increases in the limit to the commitments which may be entered
into in
  ect of expenditure which is not annually recurrent.
  The Finance Committee may delegate to the Financial 
Secretary the
  r to approve changes subject to such conditions, 
exceptions and
  tations as are specified in the delegation.
  The Financial Secretary, where a delegation by the Finance 
Committee
  r subsection (3) so provides, and subject to such 
conditions,
  ptions and limitations as are specified in the delegation, may
further
  gate his power to approve changes to any public officer.
  A delegation to any public officer under subsection (4) 
shall be
  ect to such further conditions, exceptions and limitations 
as the
  ncial Secretary may specify.
  Nothing in subsection (1) shall be construed as 
limiting  or
  cting--
  the power of the Governor to make any proposal, or allow or direct
any
  osal to be made, to the Legislative Council, the object or effect 
of
  h is to require a change to the approved estimates of expenditure;
or
  a requirement under any enactment that expenditure be met 
from the
  ral revenue.
  The Financial Secretary shall cause such changes to be made 
to the
  oved estimates of expenditure as are necessary in respect of any--
  approval given under subsection (1), (3) or (4);
  expenditure pursuant to a proposal referred to in subsection (6) 
(a);
  
  requirement referred to in subsection (6) (b) not otherwise 
provided
  by approval under this section.
  The Financial Secretary shall at the end of each quarter 
of the
  ncial year or as soon as practicable thereafter--
  report to the Finance Committee changes made to the approved
estimates
  xpenditure in that quarter upon approval by him or by any 
public
  cer pursuant to a delegation under section (3) or (4), as the case
may
  and
  table in the Legislative Council a summary of all changes made
to the
  oved estimates of expenditure in that quarter under this section.
  Without prejudice to section 9, expenditure in respect of 
which a
  ge to the approved estimates is made under this section 
shall be
  ged on the general revenue notwithstanding that there has 
been no
  opriation in respect thereof by an Appropriation Ordinance.
  upplementary Appropriation
  t the close of account for any financial year it is 
found that
  nditure charged to any head is in excess of the sum appropriated 
for
  head by an Appropriation Ordinance, the excess shall be included
in a
  lementary Appropriation Bill which shall be introduced 
into the
  slative Council as soon as practicable after the close 
of the
  ncial year to which the excess expenditure relates.
 PART III CONTROL AND MANAGEMENT
  
  General powers and duties of the Financial Secretary
  Financial Secretary shall, subject to this Ordinance and any 
other
  tment, have the management of the finances of the Government and 
the
  rvision, control and direction of all matters relating 
to the
  ncial affairs of the Government.
  Power to make regulations and give directions, etc.
  Without prejudice to any other provision of this 
Ordinance, the
  ncial Secretary may make such administrative regulations and give
such
  nistrative directions and instructions not inconsistent 
with this
  nance as may appear to him to be necessary or expedient for the
better
  ying out of the provisions and purposes of this Ordinance and for 
the
  ty, economy and advantage of public moneys and Government
property.
  Any regulations made or directions and instructions given 
by the
  rnor or by any person authorized by him, for purposes similar to
those
  espect of which regulations, directions and instructions may be 
made
  iven under subsection (1), and which are in force at the 
commencement
  his Ordinance, shall, in so far as they are not inconsistent with
this
  nance, remain in force and shall be deemed for all purposes to 
have
  made or given under this section and to be liable to revocation 
or
  dment hereunder.
  Controlling officers
  Estimates of expenditure laid before the Legislative Council 
shall
  gnate a controlling officer in respect of each head and subhead.
  Subject to section 14 (5), a controlling officer shall be 
responsible
  accountable for all expenditure from any head or subhead for which 
he
  he controlling officer, and for all public moneys and 
Government
  erty in respect of the department or service for 
which he is
  onsible.
  Controlling officers to obey regulations and directions, etc.
  y controlling officer shall obey all regulations made and 
directions
  nstructions given by the Financial Secretary under section 
11 and
  l, if so required, account to the Financial Secretary 
for the
  ormance of his duties as controlling officer.
  Authority of controlling officers to incur expenditure
  Subject to any regulations made or directions or instructions
given by
  Financial Secretary under section 11 and to any reservation 
made by
  Financial Secretary under subsection (3), a controlling officer 
may,
  accordance with this Ordinance, incur expenditure and 
authorize
  nditure to be incurred against any provision shown in any subhead 
for
  h he is the controlling officer.
  No expenditure shall be incurred against any provision shown 
in any
  ead except by or under the authority of the controlling officer.
  The Financial Secretary may, in writing, reserve the whole or any
part
  ny provision shown in any subhead and for so long as such 
reservation
  ins in force no expenditure shall be incurred against the 
provision
  rved.
  A controlling officer may, in respect of any subhead for which 
he is
  controlling officer, by allocation warrant signed by him or 
by a
  ic officer authorized generally or specially by him, 
authorize any
  r controlling officer to incur expenditure or authorize
expenditure to
  ncurred against any provision shown in that subhead--(Added 8 of
1984
  )
  for any purpose within the ambit of that subhead; and
  in accordance with the terms of the allocation warrant.
  The controlling officer to whom an allocation warrant is issued 
under
  ection (4) shall be responsible and accountable for any 
expenditure
  rred under the warrant as if he were the controlling 
officer
  gnated in respect thereof under section 12.
  
  Further authority of controlling officers in respect 
of urgent
  nditure
  where an urgent need has arisen for expenditure to be incurred
which--
  requires a change to the approved estimates of expenditure in 
respect
  atters referred to in section 8 (2) (b) or (d); and
  in the opinion of a controlling officer cannot be deferred until 
the
  ssary change is made in accordance with section 8 without 
serious
  iment to the public interest, the controlling officer may, 
on his
  onal responsibility, incur the expenditure in anticipation 
of such
  ge.
  As soon as practicable after incurring expenditure under
subsection
  the controlling officer shall report the matter to the 
Financial
  etary for the purpose of having the necessary change made 
to the
  oved estimates of expenditure.
  Where the necessary change to the approved estimates of
expenditure is
  made in accordance with section 8, the expenditure incurred shall 
not
  charged on the general revenue but shall remain the 
personal
  onsibility of the controlling officer who incurred the 
expenditure.
 PART IV RECEIPT, PAYMENT AND CUSTODY OF PUBLIC MONEYS
  
  Duties of Director of Accounting Services
  The Director of Accounting Services shall be responsible 
for the
  ilation and supervision of the accounts of the Government, 
for the
  gement of accounting operations and procedures, and for ensuring 
that
  regulations directions or instructions made or given 
under this
  nance relating thereto and in respect of the safe custody of 
public
  ys and its accounting are complied with.
  Without prejudice to the generality of his duties under
subsection (1)
  the powers conferred on the Financial Secretary by section 
11 the
  ctor of Accounting Services shall--
  ensure that adequate arrangements are made for bringing 
promptly and
  erly to account all public moneys received and paid by the
Government;
  pay such sums from public moneys as he is authorized to pay under
this
  nance or any other enactment;
  ensure, in so far as is practicable, that adequate 
arrangements are
  for the safe custody of public moneys; and
  bring to the notice of the Financial Secretary and the 
Director of
  t, in writing, any material defect in departmental control of
revenue,
  nditure, cash, stamps, securities, stores and other 
Government
  erty which may come to his notice and any persistent 
breaches of
  lations, directions or instructions made or given 
under  this
  nance.
  Subject to the provisions of any enactment, in the exercise 
of his
  es the Director of Accounting Services shall be entitled to 
inspect
  offices and shall have access to all records, books, 
vouchers

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国家税务总局、中国民用航空局关于国际客票使用《航空运输电子客票行程单》有关问题的通知

国家税务总局 中国民用航空局


国家税务总局、中国民用航空局关于国际客票使用《航空运输电子客票行程单》有关问题的通知

国税发〔2012〕83号



各省、自治区、直辖市和计划单列市地方税务局,民航各地区管理局,公共航空运输企业,航空运输销售代理企业,中国民航信息网络股份有限公司,中国民用航空局清算中心:
为加强和规范普通发票管理,适应税收信息化发展的要求,根据《国家税务总局关于印发〈全国普通发票简并票种统一式样工作实施方案〉的通知》(国税发〔2009〕142号)有关规定,经研究,国际客票将使用《航空运输电子客票行程单》(以下简称《行程单》),公共航空运输企业和航空运输销售代理企业销售国际航空客票时,应当按照规定开具《行程单》作为报销凭证。现就有关事项通知如下:
一、《行程单》作为我国境内注册的公共航空运输企业和航空运输销售代理企业销售国际电子客票的付款凭证或报销凭证,兼有行程提示的作用。
二、国际航空客票销售部门在境内销售国际航空客票时,应通过中国民用航空局许可的机票分销系统,按照实收金额使用统一的打印软件向旅客开具《行程单》,国际航空客票销售部门之间不得转让、代打《行程单》。
三、国际航空客票销售部门向旅客出售的国际航空客票超过四段航程时,每四段打印一张《行程单》,在每一张《行程单》上显示连续客票情况,但仅在第一张上显示实收总价,旅客报销时需持所有连续客票《行程单》共同作为报销凭证。
四、《行程单》同时作为国内、国际客票的报销凭证,其印制、领购、发放、保管、缴销以及监督检查等工作按照《航空运输电子客票行程单管理办法(暂行)》(国税发〔2008〕54号)相关规定执行。
五、《行程单》严禁携带出境使用。国内具备国际航线运营资质的公共航空运输企业的境外派出机构在出售国际航空客票时,应遵循所在国的法律制度向旅客出具付款凭证。
六、《行程单》打印软件由中国民用航空局授权的单位组织开发,并由其负责系统的运行维护和技术支持,提供网站验真服务。
七、《行程单》作为国际客票报销凭证自2013年1月1日起全面使用,届时《国际航空旅客运输专用发票》停止开具,主管税务机关应当做好《国际航空旅客运输专用发票》缴销工作。



国家税务总局 中国民用航空局
二○一二年八月三十日