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国家税务总局关于印发《储蓄存款利息所得个人所得税征收管理办法》的通知

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国家税务总局关于印发《储蓄存款利息所得个人所得税征收管理办法》的通知

国家税务总局


国家税务总局关于印发《储蓄存款利息所得个人所得税征收管理办法》的通知


为了认真贯彻落实国务院关于《对储蓄存款利息所得征收个人所得税的实施办法》,加强储蓄存款利息所得个人所得税的征收管理,总局制定了《储蓄存款利息所得个人所得税征收管理办法》,现印发给你们,请遵照执行。

储蓄存款利息所得个人所得税征收管理办法
第一条 根据《中华人民共和国个人所得税法》、《中华人民共和国税收征收管理法》和国务院关于《对个人储蓄存款利息所得征收个人所得税的实施办法》(以下简称《实施办法》)的有关规定,特制定本办法。
第二条 储蓄存款利息所得个人所得税以取得储蓄存款利息所得的个人为纳税义务人,以办理结付个人储蓄存款利息的储蓄机构为扣缴义务人。扣缴义务人区分不同情况具体规定如下:
一、内资商业银行以支行或相当于支行的储蓄机构为扣缴义务人。经各省、自治区、直辖市和计划单列市国家税务局批准,扣缴义务人所扣税款可由其上一级机构汇总向其所在地主管税务机关申报缴纳。
二、城市信用社和农村信用社以独立核算的单位为扣缴义务人。
三、外资银行以设在中国境内的分行为扣缴义务人。
四、邮政储蓄机构以县级邮政局为扣缴义务人。
根据上述规定难以认定扣缴义务人的,由省、自治区、直辖市和计划单列市国家税务局依据便于扣缴义务人操作和税务机关征收管理、有利于明确扣缴义务人法律责任的原则进行认定。
第三条 凡办理个人储蓄业务的储蓄机构,在向个人结付储蓄存款利息时,应依法代扣代缴其应缴纳的个人所得税税款。
前款所称结付储蓄存款利息,是指向个人储户支付利息、结息日和办理存款自动转存业务时结息。
第四条 扣缴义务人应指定财务会计部门或其他有关部门的专门人员,具体负责扣缴税款的纳税申报及有关事宜。人员发生变动时,应将名单及时报告主管税务机关。
第五条 扣缴义务人在代扣税款时,应当在给储户的利息清单上注明已扣税款的数额。注明已扣税款的利息清单视同完税证明,除另有规定者外,不再开具代扣代收税款凭证。
第六条 扣缴义务人应扣未扣税款的,由扣缴义务人缴纳应扣未扣税款以及相应的滞纳金。其应纳税款按下列公式计算:
应纳税所得额=结付的利息额÷(1--税率)
应纳税额=应纳税所得额×适用税率
第七条 扣缴义务人每月所扣的税款,应当在次月7日内缴入中央金库,并向主管税务机关报送《储蓄存款利息所得扣缴个人所得税报告表》和主管税务机关要求报送的其他有关资料;所扣税款为外币的,应当按照缴款上一月最后一日中国人民银行公布的人民币基准汇价折算成人民币,以人民币缴入国库。
第八条 现有储蓄机构,符合本办法第二条规定的,应于《实施办法》公布后至11月1日前到当地主管税务机关办理扣缴税款登记;11月1日后成立的储蓄机构,凡符合本办法第二条规定的,应自中国人民银行批准开业之日起30日内,到当地主管税务机关办理扣缴税款登记。
第九条 税务机关应依法对扣缴义务人的代扣代缴税款情况进行检查,扣缴义务人必须如实反映有关情况,提供有关资料,不得拒绝或隐瞒。
税务机关在依法检查中了解的情况,应依照《中华人民共和国商业银行法》的有关规定,为储户保密。
第十条 主管税务机关应对扣缴义务人登记建档,建立收入统计台账,及时对征收情况进行总结、分析和预测。
第十一条 其他征管事项,依照《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《个人所得税代扣代缴暂行办法》的有关规定执行。
第十二条 各省、自治区、直辖市国家税务局可以根据本办法规定的原则,结合本地实际,制定具体实施办法,并报国家税务总局备案。
第十三条 本办法由国家税务总局负责解释。
第十四条 本办法自发布之日起执行。

附件:储蓄存款利息所得扣缴个人所得税报告表
------------------------ 填表日期: 年 月 日
|扣缴义务人编码 |
------------------------ 金额单位: 人民币元
根据国务院《对储蓄存款利息所得征收个人所得税的实施办法》第九条的规定制定本表,扣缴义务人应将
本月所扣的税款于次月七日内缴入国库,并向当地主管税务机关报送本表。
----------------------------------------------------------------------------------------------------
|扣缴义务人名称 |电话 |
|----------------------------------------------------------|------------------------------------|
| | | 本期结付利息额 | | | |本期期末|
| 储蓄存款 |本期结付利息|----------------------------| | 扣缴 |扣缴税款| |
| | | |外币折合 |人民币|税率%| | |储蓄存款|
| 结构 | 存款金额 |人民币 | | | |所得税额| 人次 | |
| | | | 人民币 | 合计| | | | 余额 |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
|活期类 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
| 其中:活期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 定活两便 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 通知存款 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
|定期类 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
|其中:整存整取| | | | | | | | |
|--------------|------------| | | | | | |--------|
| 三个月 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 六个月 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 一年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 二年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 三年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 五年期 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
| 存本取息 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 一年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 三年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 五年期 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
| 零存整取 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 一年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 三年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 五年期 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
| 整存零取 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 一年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 三年期 | | | | | | | | |
|--------------|------------| | | | | | |--------|
| 五年期 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
|合 计 | | | | | | | | |
|--------------|------------|--------|----------|------|------|--------|--------|--------|
|教育储蓄 | | | | | | | | |
|--------------|--------------------------------------------------------------------------------|
| 备 注 | |
|--------------|--------------------------------------------------------------------------------|
| |我声明:此扣缴报告表是根据《中华人民共和国个人所得税法》和国务院关于《对储蓄存款|
| 扣缴义 |利息所得征收个人所得税的实施办法》的规定填报的,我确信它是真实的、准确的、完整 |
| 务人声明 |的。 |
| | 声明人签字: |
----------------------------------------------------------------------------------------------------
会计主管签字: 负责人签字: 扣缴单位盖章:
以下由税务机关填写
----------------------------------------------------------------------------
|收到日期 |接收人 |审核日期 | |
|------------------------------------------------------|主管税务机关盖章|
| 审核 | |主管税务官员签字|
| 记录 | | |
----------------------------------------------------------------------------
国家税务总局监制



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The Similar And Different Regulations
On Industrial Designs
Between China And Canada
He Zijing

Abstract:
With China entering WTO, more and more Chinese industrial designers want to apply internationally to register their designs outside China. This paper shows you the detailed comparison about regulations concerning industrial designs between China and Canada, gives some suggestions about the process to register internationally to protect Chinese applier. Some hints imposed on the difference between the two countries will help to improve our patent law.
KEYWORDS:
Industrial design, China, Canada
1. General introduction on industrial designs
1.1 What is an industrial design?
1.1.1 Of WIPO
An industrial design is the ornamental of aesthetic aspect of an article. The design may consist of three-dimensional features, such as the shape or surface of an article, or of two-dimensional features, such as patterns, lines or color. Industrial designs are applied to a wide variety of products of industry and handicraft. To be protected under most national laws, an industrial design must appeal to the eye. This means that an industrial design is primarily of an aesthetic nature, and does not protect any technical features of the article to which it is applied.
1.1.2 Of CHINA
Design in the Patent Law means any new design of the shape, the pattern or their combination, or the combination of the color with shape or pattern, of a product with creates an aesthetic feeling and it fits for industrial application.
1.1.3 Of CANADA
Design of industrial design means features of shape, configuration, pattern or ornament and any combination of those features that, in a finished article, appeal to and are judged solely by the eye.
1.2 Other forms of Intellectual Property
In China, Intellectual property can be generally classified as patent, copyright, trademark. Patents, or in other words, inventions-creations, mean inventions, utility models and designs. So that the designs are one of the subdivisions of patents.
Whereas, in Canada, in addition to industrial designs, there other forms of intellectual property, as patents, copyrights, and integrated circuit topographies. Hereby, patents cover new inventions (process, machine, manufacture, composition of matter), or any new and useful improvement of an existing invention. So that industrial designs have the equal statues to patents, as one of the subdivisions of intellectual property.
1.3 Why protect industrial designs?
Industrial designs are what make an article attractive and appealing; hence, they add to the commercial value of a product and increase its marketability.
When an industrial design is protected, the owner-the person or entity that has registered the design-is assured an exclusive right against unauthorized copying or imitation of the design by third parties. This helps to ensure a fair return on investment. An effective system of protection also benefits consumers and the public at large, by promoting fair competition and honest trade practices, encouraging creativity, and promoting more aesthetically attractive product.
Protecting industrial designs helps economic development, by encouraging creativity in the industrial and manufacturing sectors, as well as in the traditional arts and crafts. They contribute to the expansion of commercial activities and the export of national products.
Industrial designs can be relatively simple and inexpensive to develop and protect. They are reasonably accessible to small and medium-sized enterprises as well as to individual artists and craftsmen, in both industrialized and developing countries.
1.4 How can industrial designs be protected?
In most countries, an industrial design must be registered in order to be protected under Industrial Design Law. As for China, the regulations on design are under the Patent Law of People’s Republic of China (PRC) and its implementing regulations; As for Canada, The Industrial Design Act and Industrial Design Regulations details the regulations that govern design rights. As a general rule, to be registerable, the design must be “new” or “original”. Different countries have varying definitions of such terms, as well as variations in the registration process itself. Generally, “new” means that no identical or very similar design is known to have existed before.
Depending on the particular national law and the kind of design, an industrial design may also be protected as a work of art under copyright.
2.The main difference concerning registration
2.1 When to file an application
There is no time limit for filing an application as long as the design had never been published. The term “published” means that the design has been made public (even to your neighbors) or offered for commercial sale or use anywhere in the world. It is best to file an quickly as possible if publication has occurred.
In china, an design application does not lose its novelty where, within six months before the date of filing, one of the following events occurred: [1] where it was first exhibited at an international exhibition sponsored of recognized by the Chinese Government;[2]where it was first made public at a prescribed academic or technological meeting;[3]when it was disclosed by any person without the consent of the applicant.
In Canada, the design shall be refused to be registered if the application is filed more than one year after the publication of the design in Canada of somewhere.
2.2 who can apply?
Only the proprietor of a design may apply for and obtain registration for an industrial design both in China and Canada, while there exists little difference between the two countries on the question that who can be defined as proprietor.[1] usually you are considered the proprietor if you have created the design;[2] if you work together with other person to creat a design, you should file for registration as joint proprietors ( unless you are all working under contract or commission );[3] if you have acquired ownership of a design, then you may apply;[4] if you are employee of a company and develop design as part of your employment, then the employer may be the proprietor. In that case, only the employer may apply in Canada; while in china, the entity and the inventor or creator may enter into a contract in which the right to apply for and own the exclusive right is provided for;[5] if you have been hired under contract to develop design for someone else, then that person is the proprietor and is the only one entitled to apply for registration in Canada; whereas in that case in China, the right to apply for registration belongs, unless otherwise agreed upon, to the entity or individual that made the design.
2.3 What requirements to make designs registerable?
In Canada, the minister shall register the design if the minister finds that it is not identical with or dose not so closely resemble any other design already registered as to be confounded therewith, and shall return to the proprietor thereof the drawing or photograph and description with the certificate required.
In China, any design for which patent fight may be granted must not be identical with and similar to any design which, before the date of falling has been publicly disclosed in publications in the country or abroad or has been publicly used in the country, and must not be in conflict with any prior right of any other person.
2.4 What you cannot register?
In Canada, you cannot register the following under the Industrial Design Act: [1] Designs that are utilitarian only and which are not intended to provide visual appeal; [2] Designs that have no fixed appearance; [3] Designs for components that are not clearly visible; [4] a method of construction; [5] an idea; [6] materials used in the construction of an article; [7] the useful function of the article; or [8] color.
In China, for any of the following, no patent right shall be granted: [1] scientific discoveries;[2] rules and methods for mental activities;[3] methods for diagnoses or for the treatment for the diseases;[4] animal and plant varieties;[5] substances obtained by means of nuclear transformation.
From the above regulations, we can see that the Chinese regulations is more generic for all of the three types of creation-inventions; and the Canadian’s is more special in detail on designs. So we should absorb some of them in our implementing regulations of patent law.
2.5 searching of office record prior to filing an application
Prior to filing an application, you may wish to conduct a search of office records in order to better determine whether your design is truly new and original. This will give you the opportunity to see other registered designs. You should also keep your design confidential.
2.6 How long the process takes?
In Canada, the Office dose not register any design until six months after the date of filing. Normally it takes between eight and twelve months to have your application examined. While in china, there is no such kind of provisions concerning the term of process of designs.
2.7 Duration of protection
Both in the two countries, duration of protection of industrial designs is for ten-year term, while the beginning date is quite different. In Canada, it is the date of registration-usually six months after the date of filing; in china, it is the date of filing. Once the ten-year term has expired, anyone is free to make, import, rent or sell etc., the designs.
2.8 Extension of protection
In Canada, your application must include a description which identifies the features that constitute the design since the court may use your description to help determine the limits of protection for your design, you should word your description with care and precision. If your description is too broad, you may over-extend the scope of the design, and it may be impossible to enforce. If it is too narrow, you may limit the scope of the design or leave out features that you intended to protect.

丽水市直单位行政许可实施程序的规定(试行)

浙江省丽水市人民政府办公室


关于印发《丽水市直单位行政许可实施程序的规定(试行)》等制度的通知

丽政办发〔2004〕86号




市政府直属各单位:
  《丽水市直单位行政许可实施程序的规定(试行)》、《丽水市直单位行政许可公示制度(试行)》、《丽水市直单位行政许可听证制度(试行)》,已经市政府领导同意,现印发给你们,请遵照执行。


二○○四年七月一日

丽水市直单位行政许可实施程序的规定(试行)



  一、各部门驻行政审批中心办事大厅窗口负责本部门统一受理行政许可申请、统一送达行政许可决定,并向社会公告。
  二、窗口工作人员必须是政治素质好,业务水平高,同时办理行政许可工作人员应当取得《浙江省行政执法证》或者其它合法、有效的行政执法证件。
  三、行政许可项目、办事程序、申报材料、承诺期限、收费标准,需要提交的全部资料的目录和申请书的示范文本,以及提出申请的方式要在审批中心办事大厅公示。 申请人对公示内容提出询问的,工作人员应当当场作出说明或解释。
  四、窗口工作人员应当对申请人的申请进行形式审查,并依据行政许可法规定分别作出处理。
  (一)申请事项依法不需要取得行政许可的,应当即时告知申请人不受理;
  (二)申请事项依法不属于本窗口职权范围的,应当即时作出不予受理的决定,并告知申请人向有关行政机关申请;
  (三)申请材料存在可以当场更正错误的,应当允许申请人当场更正;
  (四)申请材料不齐全或者不符合法定形式的,应当当场或者在五日内一次性告知申请人需要补正的全部内容,逾期不告知的,自收到申请材料之日起即为受理;
  (五)申请事项属于本窗口职权范围,申请材料齐全、符合法定形式,或者申请人按照窗口的要求提交全部补正申请材料的,应当受理行政许可申请。
  五、窗口工作人员在审查过程中,发现申请材料存在可以当场更正的错误,应当主动向申请人提出,并允许申请人当场更正;对申请材料不齐全或者不符合法定形式的,工作人员应当当场或者在五日内一次性告知申请人需要补正的全部内容。
  六、行政机关作出准予行政许可决定的,应当向申请人颁发行政许可有关证件并加盖本行政机关印章;行政机关依法不予行政许可的书面决定,应当说明理由,并告知申请人享有依法申请行政复议或者提起行政诉讼的权利。
  七、各窗口行政许可送达期限、方式,要在大厅窗口、电子触摸屏和公共信息网上公示。
  八、窗口工作人员对符合法定条件的行政许可申请不受理、不在公示场所公示依法应当公示的材料、不履行法定告知义务、不一次性告知申请人必须补正的全部申请材料内容、不依法说明不受理行政许可申请的理由、不按照规定送达行政许可决定等行为,根据《丽水市行政审批责任追究办法》等有关规定予以处理。
  九、法律法规规章有规定的,从其规定,没有规定的依照本规定执行。


丽水市直单位行政许可公示制度(试行)

  第一条 为了保障公众的环境知情权、参与权和监督权,根据《中华人民共和国行政许可法》的有关规定,结合本市实际,制定本制度。
  第二条 下列涉及行政许可的内容,应当同时在办事大厅办事窗口和触摸屏或者网站上公布:
  (一)行政许可事项的名称和内容;
  (二)实施行政许可依据的法律、法规、规章;
  (三)行政许可的数量、条件、期限;
  (四)实施行政许可的程序;
  (五)申请人需要提交材料的目录;
  (六)行政许可申请书格式文本或者示范文本;
  (七)行政许可的办理窗口和工作人员及其联系电话、传真和电子信箱;
  (八)行政许可的受理情况;
  (九)行政许可决定;
  (十)行政许可收费项目名称、标准和法律、行政法规依据;
  (十一)监督举报电话。
  前款第(一)、(二)、(三)、(四)、(五)、(六)项必须在该行政许可事项办事机构的办公场所公示。公布或者公示的内容发生变化时,应当及时更新。
  第三条 法律法规规章有规定的,从其规定,没有规定的依照本规定执行。
第四条 本制度自2004年7月1日起试行。 

丽水市直单位行政许可听证制度(试行)

  第一条 为了维护被许可人和利害关系人的合法权益,保障行政许可的公正合法,根据《中华人民共和国行政许可法》的规定,结合本市实际,制定本制度。
  第二条 下列行政许可事项,行政许可机关或者行政审批中心应当举行听证:
  (一)法律、法规或者规章规定实施行政许可应当听证的;
  (二)其他涉及公共利益的重大行政许可事项。
  第三条 直接涉及申请人与他人之间重大利益关系的下列行政许可事项,应当制作《行政许可听证告知书》,在受理之日起10日内告知申请人或者利害关系人有权要求听证:
  (一)法律、法规或者规章规定申请人、利害关系人有权要求听证的;
  (二)行政许可机关认为直接涉及申请人与他人之间重大利益关系的其他行政许可事项。
  第四条 申请人或者利害关系人收到《行政许可听证告知书》之日起5日内提出听证申请的,行政许可机关或者行政审批中心在20日内组织听证。
  第五条 除涉及国家秘密、商业秘密和个人隐私外,听证公开举行。
  第六条 主持人、听证员和书记员,由行政许可机关或者行政审批中心负责人指定该行政许可办理窗口工作人员以外的其他人员(三人以上单数)担任。
  第七条 行政许可机关或者行政审批中心举行听证的,要通过网站或者其他媒体,在举行听证的7日前向社会公告。
  依据申请人或者利害关系人的听证申请组织听证的,听证员或者书记员应当制作《行政许可听证通知书》,在举行听证的7日前通知申请人、利害关系人。
  公告或者通知的内容应当包括举行听证的时间、地点和主持人、听证员、书记员的姓名。
  第八条 主持人、听证员或者书记员认为本人与该行政许可事项有利害关系的,应当主动回避;申请人利害关系人认为主持人、听证员或者书记员与该行政许可事项有利害关系的,有权申请回避。
  主持人是否回避,由行政许可机关或者行政审批中心负责人决定;听证员或者书记员是否回避,由主持人决定。
  第九条 听证按照下列程序进行:
  (一)书记员宣布听证会场纪律,询问并核实听证参加人员的身份;
  (二)听证主持人介绍听证员、书记员的姓名、工作单位及职务,告知当事人的权利和义务,宣布听证开始;
  (三)行政许可事项办理窗口工作人员陈述初步审查意见及理由,并提供证据;
  (四)申请人、利害关系人就该行政许可事项的有关事实进行陈述,提出有关证据,可以进行申辩和质证;
  (五)行政许可事项办理窗口工作人员、申请人、利害关系人辩论;
  (六)听取该行政许可事项办理窗口工作人员、申请人和利害关系人的最后陈述;
  (七)听证应当制作笔录,交听证参加人员确认无误后签字或者盖章;
  (八)听证主持人宣布听证结束。
  在听证过程中,听证主持人可以向该行政许可事项办理窗口工作人员、申请人、利害关系人、证人询问,有关人员应当如实回答。
  第十条 行政许可机关或者行政审批中心办理窗口根据听证笔录,依法作出行政许可决定。
  第十一条 法律法规和规章有规定的,从其规定,没有规定的依照本规定执行。
  第十二条 本制度自2004年7月1日起试行。