辽宁省大连市人民政府


大连市对国有企业下岗职工实行申报登记制度的规定
大连市人民政府




第一条 为建立健全国有企业下岗职工申报登记制度，根据国家及省、市有关规定，制定本规定。
第二条 本规定适用于大连市行政区域内的国有企业。
第三条 本规定所称下岗职工，是指1983年6月16日之前参加工作（不含从农村招收的合同工，下同），由于企业生产经营等原因，使其离开生产或工作岗位，没有与原企业解除劳动关系，有就业要求，三个月以内不能重新上岗，又没有在社会上从事新的工作的正式职工，以及
1983年6月16日以后参加工作的下岗职工，合同期未满，进入企业再就业服务中心的职工。
1983年6月16日以后参加工作的下岗职工，合同期满的，可按劳动法和国务院有关规定终止劳动关系。
第四条 停薪留职、离岗退养、长期病休、劳务输出、长期学习的人员不属于下岗职工。
第五条 企业安排职工下岗的实施方案，须经企业工会和职工代表大会酝酿、讨论并通过后方可实施。酝酿、讨论时间不得少于15天。方案通过后，企业应与下岗职工变更劳动合同。
第六条 企业应将职工下岗和再就业的实施方案以及下岗职工名单报主管部门和当地劳动行政部门备案。
国有大中型工业企业（除停产、半停产企业），当年下岗职工超过职工总数10％的，其方案，需经主管部门和劳动行政部门审核报当地政府主管领导审批后方可实施。
第七条 有就业要求的下岗职工，应由企业组织登记，填报再就业意向；不登记的下岗职工，不享受有关再就业政策规定。
第八条 企业应带下列材料，按隶属关系到当地劳动行政部门为登记的下岗职工办理下岗职工证明：
（一）企业下岗职工变更的劳动合同书（一式两份）；
（二）企业下岗职工花名册；
（三）企业下岗职工再就业意向登记表。
第九条 经市政府批准实行减员增效的国有工业企业职工下岗，按市政府批准的方案执行。
第十条 本规定由大连市劳动局负责解释。
第十一条 本规定自发布之日起施行。



1998年6月29日
国家税务局


国家税务局关于外资、中外合资金融机构外汇贷款利息收入改按利差征收工商统一税的通知(附英文)
国家税务局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
为了进一步促进对外开放，有利于吸引外资，经国务院批准，现对外资、中外合资金融机构（含财务公司）取得的收入征收工商统一税问题规定如下：
一、外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5％。
二、外汇贷款业务以外的其他金融业务收入，按收入全额征收工商统一税，税率为5％；设在经济特区的外资、中外合资金融机构取得的上述业务收入，税率为3％。
三、按差额计税的利息，必须单独记帐；划分不清的，均按业务收入全额计算征收工商统一税。
四、对设在经济特区的外资、中外合资金融机构，自营业之日起五年内需给予减税、免税照顾的，由经济特区人民政府决定；超过五年的，报国家税务局审批。过去，经济特区人民政府批准给予减税、免税照顾的其减税、免税的期限可不作调整。
五、本规定自1993年1月1日起执行。

NOTICE CONCERNING THE LEVY OF CONSOLIDATED INDUSTRIAL ANDCOMMERCIAL TAX IN ACCORD WITH INTEREST DIFFERENCE ON INTEREST INCOMES FROMFOREIGN EXCHANGE LOANS OF FOREIGN-FUNDED AND SINO-FOREIGN JOINT FINANCIALINSTITUTIONS

(State Administration of Taxation: 20 January 1993 Guo Shui Fa[1993] No. 011)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to sub-bureaus of offshore oil tax administrative bureaus:
In order to further promote opening to the outside world and
facilitate the attraction of foreign funds, with approval from the State
Council, stipulations are hereby laid down as follows on the levy of
consolidated industrial and commercial tax on the incomes gained by
foreign-funded and Sino-foreign joint financial institutions (including
financial companies):
I. Consolidated industrial and commercial tax is levied at a 5
percent rate on interest incomes from foreign-exchange loan business by
calculating the balance after subtracting interest expenditure.
II. Consolidated industrial and commercial tax is levied in full
amount of the incomes from other financial businesses than foreign
exchange loan business at a 5 percent tax rate; consolidated industrial
and commercial tax is levied on the incomes from the above-mentioned
business gained by foreign-funded and Sino-foreign joint financial
institutions set up in special economic zones at a 3 percent tax rate.
III. Accounts must be kept separately for interest on which tax is
calculated on the basis of interest balance, if the division is unclear,
consolidated industrial and commercial tax shall be levied by calculating
business income in full amount.
IV. For foreign-funded and Sino-foreign joint financial institutions
set up in special economic zones which need to be granted preferential
treatment of tax reduction and exemption for a period of five years
beginning from the day of starting business, the matter shall be decided
by the people's government of the special economic zone; if the period
exceeds five years, the matter shall be reported to the State
Administration of Taxation for examination and approval. For those who are
previously granted the preferential treatment of tax reduction and
exemption with the approval of the people's government of the special
economic zone, no readjustment may be made to their period of tax
reduction and exemption.
V. The Stipulations comes into effect on January 1, 1993.



1993年1月20日