国家工商行政管理总局关于立即开展肉食品市场专项整治的紧急通知
作者:法律资料网 时间:2024-07-23 10:22:54 浏览:9936
来源:法律资料网
国家工商行政管理总局关于立即开展肉食品市场专项整治的紧急通知
国家工商行政管理总局
国家工商行政管理总局关于立即开展肉食品市场专项整治的紧急通知
工商明电[2001]18号
各省、自治区、直辖市及计划单列工商行政管理局：
国务院决定开展市场经济秩序整顿以来，各级工商行政管理机关将肉食品市场管理作为整顿工作的重要内容之一，作了大量工作，取得一定成效。但是，目前一些坟私屠滥宰现象还比较严重。出售病肉、注水肉的违法行为仍时有发生，严重损害了消费者的利益，影响和危害着人民群众的身体健康。为贯彻落实国务院领导指示精神，国家工商行政管理总局决定，从即日起开展一次食品市场专项整治。现就有关问题紧急通知如下：
一、充分认识加强肉食品市场管理的重要性。肉食品质量和卫生状况是关系到广大人民群众身体健康和生命安全的大事。党中央、国务院对此十分重视，多次指示要加强管理，确保人民群众吃上“放心肉”。各级工商行政管理机关的领导和广大干部必须统一思想，提高认识，要按照“三个代表”的要求，本着对人民群众高度负责的精神，把肉食品市场管理作为当前整顿和规范市场经刘秩序的一项重要内容，周密部署，落到实处。要加强领导，实行领导责任制，凡属于工商行政管理职能范围内的工作、哪一级区、哪个环节出了问题，就要追究哪个地区、哪一级工商行政管理局领导和有关人员的责任。
二、采取切实有效措施，尽快解决肉食品市场存在的突出问题。一是要对肉食品生产、加工和经销企业进行全面摸底调查，严格审查肉食品生产经营企业的主体资格，严把市场准入关。凡未取得生猪定点屠宰资格和“卫生许可证”的一律不予办理营业执照，已经办理的要立即予以变更或注销；对无照从事肉食品加工经营活动的，要坚决依法取缔。二是要严格查验上市肉食品的检疫检验证明等有关票据。凡没有检疫检验证明或检疫检验不合格的肉食品，一律不准上市。对伪造检疫检验证明要移交公安机关依法处理。二是严厉打击销售病害肉、注水肉的违法行为。对销售病害肉、注水肉的要坚决从严从重处罚，构成犯罪的，要移送司法机关依法查处。对发现的病害肉要立即通知防疫部门进行处理。四是狠抓大要案伯，并选择一些典型案件通过新闻媒体予以曝光，以震慑不法分子。
三、建立健全规章制度，加强肉食品市场的日常监督管理。当前要在肉食品批发市场和农副产品市场中普遍建立健全商品索证、质量保证、销货凭证和经营者违法违章档案等制度。继续坚持和完善对肉食品检疫证明和进货发票实行复检，要求经营肉品的固定摊位建立进货台账等制度。要在内食品批发市场和农副产品市场中积极推行“场厂挂钩”的做法，即定点屠宰厂在市场内设点，建立稳定的供货渠道。要逐步推行市场监管预警警示的制度，加大市场巡查力度，完善辖区市场监管责任制。要充分发押“12315”消费者申诉举报网络的作用，严厉查处侵害消费者权益的违法行为。
四、加强与有关部门的协调配合，共同维护好肉食品市场秩序。各地工商行政管理机关要在当地党委和政府的领导下，积极会同经贸、农业、卫生、公安等有关部门，形成合力，共同做好取缔私屠滥宰，加强卫生防疫，打击“肉霸”、“市霸”等工作。对重点地区、重点市场以及消费者反映问题较为集中的肉食品，要综合治理，标本兼治。
国家工商行政管理总局将于近期派出工作组，结合全国市场经济秩序整顿工作，对肉食品市场整治情况进行检查。各地要将肉食品市场专项整治情况于9月20日前上报总局市场规范管理司，整治中发现的重大问题要及时上报。联系电话：68032642 68013300-5601；传真：68025587。
二00一年八月六日
关于在禽流感疫情发生区域切实防范环境污染和生态破坏的通知
国家环境保护总局
国家环境保护总局文件
环发〔2006〕15号
关于在禽流感疫情发生区域切实防范环境污染和生态破坏的通知
各省、自治区、直辖市环境保护局（厅），新疆生产建设兵团环境保护局，解放军环境保护局：
近日，地方环保部门反映，在禽流感疫情防控过程中出现了因死禽尸体和粪便等废弃物处置不当造成水体污染的情况。为防止疫情防控过程中可能产生的环境污染和生态破坏，现通知如下：
一、各地环保部门应高度重视疫病防控过程中可能产生的环境问题，积极配合有关部门并监督畜禽养殖单位，按照国家环保法律、法规，做好疫情防控过程中畜禽尸体、粪便等废弃物和废水的处置工作，防止环境污染和疫情蔓延。
二、近期，要对位于疫区重点水域、河流岸边和人口集中区的畜禽养殖场进行一次检查，；对缺乏污染防治设施、畜禽尸体、粪便未经处理直接排入环境的要限期整改或搬迁，严防畜禽尸体、粪便、废水等污染水体。
三、进一步加强水环境监测。一旦发生畜禽尸体、粪便、废水等废弃物污染水体的情况，要立即报告当地政府通报农业、卫生等有关部门，采取有效措施防止污染扩散。
四、对新建的畜禽养殖场，要严格执行环境影响评价和“三同时”制度，禁止在饮用水源保护区和人口集中区等环境敏感区域建设。
二○○六年一月十九日
Interpretation of Circular No.698
Jian Sun
Background
In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.
The promulgation of Circular No.698 Guoshuihan 2009
On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .
Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.
In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:
(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or
(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.
(1) Share Transfer Contract or Agreement.
(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;
(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;
(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.
(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.
(6)Other relevant documents required by Taxation Authorities.
Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.
In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.
In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.
Influence to the Oversea IPO’s and M&A
As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).
国税函 2009（698）号解读
Interpretation of Circular No.698
发布背景
