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国家测绘局


关于印发《地图内容审查上岗证管理暂行办法》的通知

国测图字[2008]4号


各省、自治区、直辖市测绘行政主管部门，计划单列市测绘行政主管部门，局所属各单位、机关各司（室）：


　　为加强地图审核管理，提高地图内容审查质量，规范地图内容审查行为，推行地图内容审查人员持证上岗制度，国家测绘局制定了《地图内容审查上岗证管理暂行办法》。现予印发，请遵照执行。


　　附件：地图内容审查上岗证申请表


　　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　国家测绘局

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　二〇〇八年六月十九日
地图内容审查上岗证管理暂行办法

第一条 为加强对地图内容审查上岗证（以下简称上岗证）的管理，规范地图内容审查行为，提高地图内容审查质量，根据《地图审核管理规定》，制定本办法。
第二条 上岗证是测绘行政主管部门所属地图内容审查机构的工作人员经考核认定，具备地图内容审查资格的证明。
从事地图内容审查工作的人员，应当持有上岗证。
第三条 测绘行政主管部门在实施地图审核行政许可时，应当以持有上岗证的地图内容审查人员（以下简称持证人）签署的地图内容审查意见为依据。
第四条 国家测绘局负责上岗证的制作、颁发和监督管理。
省、自治区、直辖市测绘行政主管部门（以下简称省级测绘行政主管部门）负责本行政区域内持证人的日常管理工作。
第五条 上岗证的内容包括：姓名、性别、出生年月、工作单位、个人照片、发证机关、国家测绘局印章、发证日期、编号、持证规定等。编号由大写英文字母DTSC和四位阿拉伯数字组成。
第六条 申请上岗证应当同时具备下列条件：
（一）属于地图内容审查机构在编在岗人员并从事地图内容审查工作；
（二）具有中级以上相关专业技术职务或者从事地图内容审查工作三年以上；
（三）两年内参加过国家测绘局组织的地图内容审查业务培训，并考核合格。
第七条 申请上岗证应当提交下列材料：
（一）地图内容审查上岗证申请表；
（二）具有中级以上相关专业技术职务的，提交有关证明材料。
所在省级测绘行政主管部门对上述材料进行初审后，报国家测绘局审核（国家测绘局地图技术审查中心的申报材料直接报国家测绘局）。
第八条 持证人应当遵守法律法规和国家测绘局有关规定，履行岗位职责，恪守职业道德，保守工作秘密。
第九条 国家测绘局对上岗证实行考核注册制度，每两年考核注册一次。未经考核注册或者被注销的，上岗证失效。
第十条 持证人符合下列条件的，予以注册：
（一）具有良好的职业操守，无违法违规行为；
（二）参加国家测绘局组织的地图内容审查业务培训，并考核合格。
第十一条 持证人有下列情形之一的，不予注册并注销其上岗证：
（一）已不符合本办法规定持证条件的；
（二）在地图内容审查工作中出现重大责任事故的；
（三）以欺骗手段获取上岗证的；
（四）在地图内容审查工作中弄虚作假、徇私舞弊的；
（五）擅自将送审的地图提供给他人使用的；
（六）从事其他违法活动的。
第十二条 违反本办法第十一条第（三）至第（六）项被注销上岗证的，不得再次申请。
其他情形致使上岗证失效的，地图内容审查人员可在两年后按照本办法重新申请。
第十三条 上岗证考核注册工作由国家测绘局统一组织进行。国家测绘局可以委托省级测绘行政主管部门负责本行政区域内上岗证的考核注册工作，并按要求将考核注册结果报国家测绘局，由国家测绘局向社会公布。
第十四条 持证人应当妥善保管上岗证，防止遗失和损毁。
遗失上岗证或者损毁的上岗证不能使用的，持证人应当向所在省级测绘行政主管部门报告并说明情况。需要申请补办的，按本办法第七条相关程序办理。
第十五条 本办法由国家测绘局负责解释。
第十六条 本办法自2008年7月1日起施行。
附件：
地图内容审查上岗证申请表
姓 名 性 别 民 族 照片
出生年月 从事地图内容审查工作年限
工作单位
学 历 专 业
专业技术职务
工作简历
何时何地接受过国家测绘局组织的地图内容审查业务培训
本单位意见 年 月 日（章）
省级测绘行政主管部门初审意见 年 月 日（章）
国家测绘局审核意见 年 月 日（章）
备 注 （申请补办地图内容审查上岗证的，请在此栏注明）
注：除本表外，还应当提供同底1寸照片一张。


财政部 国家税务总局


关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局



各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。

CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX

(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)

Whole Doc.

To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:

I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.

II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.

III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates

IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.



1994年5月13日