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关于发挥乡镇财政职能作用加强财政预算管理的意见

财政部


关于发挥乡镇财政职能作用加强财政预算管理的意见

财预[2008]406号

  
各省、自治区、直辖市、计划单列市财政厅(局):

  随着社会主义市场经济体制的逐步建立,财政体制改革的不断深化,乡镇财政面临着新的形势与任务,在职能转变与规范管理方面也存在一些突出矛盾和问题。为适应落实科学发展观、统筹城乡发展的要求,逐步构建覆盖城乡的公共财政体系,切实发挥乡镇财政的作用,现就加强乡镇财政管理等相关工作提出以下意见。

  一、完善乡镇财政管理,做好农村公共服务

  要健全乡镇财政预算制度,坚持量入为出、收支平衡的原则,科学合理地编制乡镇年度财政收支预算。要切实保障乡镇党政机构行政和社会管理等基本运转的支出需要。要适应统筹城乡发展的要求,增加农村基础设施建设,支持农业和农村社会事业发展,努力满足农村社会基本公共产品和服务需求。要健全乡镇基本支出定员定额管理,严格控制预算追加,切实增强预算的约束力。要规范乡镇财政预算执行,深化“收支两条线”改革,稳步推进国库集中支付制度和政府采购制度,积极探索通过政府购买等方式提供公共服务和公共产品。要加强和规范农村收费管理,坚决取消不合法、不合理收费,优化农村经济发展环境。要按照政务公开的要求,及时公开预算及执行、专项资金分配和使用等情况,自觉接受社会监督。要切实加强乡镇债务管理,坚决制止发生新的乡镇债务。要建立激励约束机制,通过奖补等方式,鼓励、引导和督促乡镇政府积极化解逾期债务。

  二、做好涉农补贴工作,认真落实惠农政策

  要充分利用乡镇财政贴近农村、直接服务农村的优势,发挥乡镇财政在落实涉农补贴政策中的作用。乡镇财政要会同有关部门认真做好涉农补贴对象的申报、认定、审核和公示等工作,确保符合条件的补贴对象全部纳入政策保障范围。要积极创新涉农补贴资金发放方式,逐步将直接补贴给农民的资金纳入“一卡通”或“一折通”发放范围。要积极创新为民服务方式,对居民申请办理涉农政策咨询、补贴资金发放等服务事项实行“一站式”办结,努力为农民群众提供优质、便捷、高效的服务。要加强涉农财政补贴信息化管理工作,建立健全涉农财政补贴信息管理系统。

  三、参与专项资金监督管理,提高资金使用效率

  乡镇财政要积极参与专项资金的监督管理,对于列入乡镇财政预算的专项资金,要建立健全项目库管理制度,加强项目论证、立项、申报、实施等各环节的监督,严防截留、挪用、挤占专项资金的行为发生。对于上级财政部门直接管理、未列入乡镇财政预算的专项资金,包括农林水专项、农业综合开发、环境保护、土地开发整理、国际金融组织和外国政府贷款等,上级财政在下达资金时,要同时抄送项目所在地市(县)财政局,市(县)财政部门要分解告知有关乡镇财政所,建立上级财政与乡镇财政以及乡镇财政之间的信息沟通机制,保证乡镇财政全面掌握有关专项资金的政策、额度、项目要求等情况。乡镇财政要加大对上述各类专项资金使用的监督检查和跟踪问效,及时将资金使用中的存在问题、项目实施效果等信息上报上级财政部门。

  四、加强财务监督,健全乡村理财机制

  要建立和完善乡镇行政事业单位财务管理制度,统一财务开支范围和标准,严格规范财务收支行为。要推行乡镇行政事业单位财务公开制度,建立健全民主理财机制,广泛接受社会监督。要加强乡镇国有和集体资产管理,建立健全资产购买、处置、登记和台账制度,做到资产实物管理与价值管理相统一,防止资产流失。要加强乡镇财务监督检查,及时查处违法违纪行为,严肃财经纪律。要建立健全村级组织运转经费保障机制,加大对村级财政补助资金的监督管理,积极推行“村账乡管”试点工作,由乡镇财政会同有关职能站所代理村级财务会计核算,全面提高村级财务管理水平并定期公示。

  五、搞好队伍建设,提高乡镇财政管理水平

  要按照深化乡镇机构改革的要求,适应乡镇财政职能调整,加强乡镇财政建设,完善乡镇财政机构,合理确定乡镇财政编制。要强化干部队伍建设,着力提高财政干部综合素质,制订乡镇财政人员岗位条件和培训规划,选拔业务素质高、工作能力强的同志充实乡镇财政队伍。要推进乡镇财政信息化建设,加强业务学习,适应财政管理科学化、精细化的要求。要贯彻为民、务实、清廉的要求,加强反腐倡廉建设,落实“为国理财、为民服务”的财政工作宗旨,转变工作作风,提升乡镇财政干部的综合素质和工作能力,提高乡镇财政管理水平。

  六、创新体制机制,为乡镇财政工作创造良好条件

  要根据乡镇经济发展水平、税源分布等情况,区别对待,合理确定乡镇财政管理体制,妥善处理县与乡镇财政分配关系。要完善省以下财政体制,加大转移支付力度,努力缩小地区间财力差异,逐步建立县级基本财力保障机制,为乡镇财政履行职能提供必要的财力保障。要按照《财政部关于进一步推进乡财县管工作的通知》要求,深入推进“乡财县管”改革,建立符合当地实际的财政管理方式。

  各地财政部门要按照本意见的要求,深入调查研究,广泛听取基层意见,制定措施,切实落实,充分发挥乡镇财政职能作用,促进农村经济和社会发展。



                           财 政 部

                         二○○八年九月二十四日

印发《广州市有线广播电视设施保护规定》的通知

广东省广州市人民政府


印发《广州市有线广播电视设施保护规定》的通知
广州市人民政府


通知
各区、县级市人民政府,市府直属各单位:
现将《广州市有线广播电视设施保护规定》印发给你们,请遵照执行。

广州市有线广播电视设施保护规定
第一条 为保护本市有线广播电视系统网络设施的安全,确保有线广播电视节目播放质量,维护有线电视用户的合法权益,根据国家有关规定,结合本市实际情况,制定本规定。
第二条 本规定所称的有线广播电视设施是指有线广播电视系统使用的光缆、同轴电缆、光端机设备、微波设备、放大器、分支分配器、供电器、接收天线、卫星地面接收站、钢绞线、吊线、塔、杆、接地防雷设备及附属设施,前端机房、播控机房、演播室、摄像、录像、录音转播设
备及附属设施,以及涉及有线广播电视的供电、通讯和交通设备及附属设施。
第三条 本市行政区域内的单位和个人,均应遵守本规定。
第四条 广州市广播电视局是本市行政区域内市属有线广播电视设施保护的行政主管部门,负责本规定的组织实施。
公安、工商、建设、规划、城管、供电、交通等行政管理部门,按照各自职责协同实施。
第五条 有线广播电视设施是国家财产,受法律保护,任何单位或个人不得侵占和破坏。
第六条 任何单位和个人对损害、破坏、盗窃或危害有线广播电视设施的行为,都有权制止或向有关部门举报。市广播电视行政管理部门对举报的有功者将给予表扬和奖励。
第七条 建设单位因建设工程需要或有关单位和个人确需移动、调整、搬迁和拆除有线广播电视设施的,应先向市有线广播电视台提出书面申请,经批准同意后,方可进行,并承担拆迁费用。
第八条 因建设施工损坏有线广播电视设施的,要及时向市有线广播电视台或市广播电视行政管理部门报告,同时采取补救或保护措施,并应承担赔偿责任。对不报告也不采取补救或保护措施的,视同破坏有线广播电视设施行为论处。
第九条 市有线电视用户每月应按规定缴交用于网络维修与保护的维护管理费和用于网络建设的有线电视安装费,逾期不缴交者,每逾期1天,按应缴费额的2%缴纳滞纳金,逾期30天仍不缴交的,可停止服务。
第十条 禁止下列危及有线广播电视设施的安全或损害其工作效能的行为:
(一)私自移动天线、卫星地面接收站、塔、杆、吊线、挂钩、接地防雷设备及其附属设施的;
(二)擅自拆除、切断、损毁、移动网络传输线路和有关供电设施的;
(三)擅自移动和调整光接收机、放大器、供电器的;
(四)窃取有线广播电视信号的;
(五)擅自移动、调整、安装分支分配器和用户终端盒的;
(六)向光缆、同轴电缆、光端机设备、微波设备、放大器、供电器、分支分配器、天线、卫星地面接收站及其附属设施投掷物品或射击,造成损害的;
(七)向网络传输线路、天线和卫星地面接收站及其附属设备施放干扰信号的;
(八)在距天线、卫星地面接收站、馈线等设施的500米范围内点火烧荒的;
(九)故意损毁、破坏用于有线广播电视播出、采访和抢修活动的通讯、交通设施的。
第十一条 对违反本规定第十条规定的,除承担赔偿责任外,由市广播电视行政管理部门按下列规定处罚:
(一)违反(四)、(五)项规定的,处300元以上,2000元以下罚款;
(二)违反(七)、(八)、(九)项规定的,处2000元以上,20000元以下的罚款;
(三)违反(一)、(二)、(三)、(六)项规定的,处3000元以上,30000元以下罚款。
广播电视行政管理部门进行罚款时使用财政部门统一印制的罚款收据。罚款按规定上缴国库。
第十二条 当事人对广播电视行政管理部门的行政处罚决定不服的,可在收到处罚决定书之日起15日内,向处罚部门的上级主管部门或同级人民政府申请复议,也可直接向当地人民法院提起诉讼。当事人逾期不申请复议,不提起诉讼又不履行处罚决定的,由作出处罚决定的单位向人
民法院申请执行。
第十三条 对盗窃、破坏有线广播电视设施或冒充收费单位向有线广播电视用户骗取钱财,以及阻挠、刁难、围攻、殴打执法人员或广播电视工作人员执行公务,需要给予治安处罚的,由公安机关依照《治安管理处罚条例》的规定予以处罚。构成犯罪的,由司法机关依法追究刑事责任

第十四条 本规定自发布之日起施行。



1996年2月28日

外国保险机构驻华代表机构管理办法(英文版)

中国保险监督管理委员会


外国保险机构驻华代表机构管理办法(英文版)


Rules on Administration of Representative Offices of Foreign Insurance Institutions

Chapter I General Provisions

Article 1
These rules are formulated in accordance with the Insurance Law of the People’s Republic of China, and for the purpose of strengthening the administration of representative offices of foreign insurance institutions (hereinafter referred to as “representative offices”), and meeting the needs of the opening up of China’s insurance market to the outside world.

Article 2
Foreign insurance institutions hereof referred to in these rules are those insurance companies, reinsurance companies, insurance intermediaries, insurance associations, and other insurance organizations incorporated outside the territory of the People’s Republic of China.
Representative offices hereof referred to in these rules are both representative offices and general representative offices established by foreign insurance institutions within Chinese territory for the purpose of conducting such non-operational activities as liaison service and market research etc.
Chief Representative hereof referred to in these rules is the principal responsible person of the representative office, and the general representative is the principal responsible person of the general representative office.

Article 3
Representative offices shall abide by Chinese laws and regulations and related regulations made by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”) and their legitimate rights and interests are protected by Chinese laws.

Article 4
CIRC is authorized by law and the State Council to perform regulatory responsibilities over the representative offices.
Under the authorization scope of CIRC, the local branch offices of CIRC take general regulation of those representative offices that are located in their jurisdictions on behalf of CIRC.

Chapter Ⅱ Application and Establishment

Article 5
Foreign insurance institutions (hereinafter referred to as “the applicant”) applying to establish a representative office shall satisfy the following requirements:
(1) Good business performance;
(2) No record of any major violation of laws and regulations within three years prior to the application date;
(3) Other prudential requirements stipulated by CIRC.

Article 6
The formal application form for the establishment of representative office is provided by CIRC.

Article 7
The applicant shall submit the following documents:
(1) The formal application form;
(2) A letter of application addressed to the Chairman of CIRC and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution;
(3) A photocopy of the business license or the certificate of authorization for insurance business, or the registry certificate issued by the relevant regulatory authorities of its home country or territory;
(4) Articles of association and the name list of the members of the Board of Directors, management personnel or principal partners;
(5) Annual reports of the last three years prior to the application;
(6) A letter of permit issued by the competent authority of its home country or territory allowing it to set up a representative office in China, or a letter of recommendation from the industrial association of which the applicant is a member, and both types of letters shall contain information about the penalty records of the applicant received within three years prior to the application;
(7) A power of attorney signed by the Chairman of the Board or General Manager for the chief representative designated;
(8) The resume of the designated chief representative and other relevant supporting documents;
(9) Other documents and materials required by CIRC.
The photocopy of the business license or the certificate of authorization for insurance business, or the registry certificate shall be subject to notarization certified by the applicant’s home country or territory or verification by the resident Embassy or Consulate of the People’s Republic of China in the applicant’s home country or territory.

Article 8
The applicant shall submit its application documents to CIRC. CIRC shall handle all the applications according to the following conditions:
(1) If the document has a mistake (mistakes) that can be corrected on the spot, the applicant shall be allowed to make the correction on the spot;
(2) If the document is incomplete or does not comply with regulatory formats, the applicant shall be informed on the spot or within five days of all the required corrections at one time. If the applicant is not informed of such information in this period, then it is assumed that the application is accepted for review on the day it is received by CIRC;
(3) If the document is complete and complies with regulatory formats, or after the applicant, upon request, has submitted additional documents and made necessary corrections, then the application shall be accepted for review.
Whether or not CIRC accepts the application for review, CIRC shall issue a written document with designated stamp and date indicated.

Article 9
Within 20 days from the date of receiving the application letter, CIRC shall make a decision on whether or not to approve. If the decision can not be made in the said 20 days, at the approval of the Chairman of CIRC, the said period can be extended 10 more days and the applicant shall be informed of reasons for the extension.
If CIRC decides to accept the application, it shall issue an approval document; in case of disapproval, CIRC shall state reasons in a written document.

Article 10
After a representative office receiving the official document of approval, it shall register with the State Administration of Industry and Commerce in line with relevant rules.
The representative office shall move into its official premises within three months from the date on which the approval document is issued; the approval document shall automatically become invalid if the said deadline is not observed.

Article 11
Any foreign insurance institution that has already established no less than two representative offices in China shall be allowed to apply to CIRC to appoint one of its representative offices as a general representative office.

Article 12
In applying to appoint the general representative office, foreign insurance institutions shall submit a letter of application addressed to the Chairman of CIRC and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution.
The application for setting up a general representative office is subject to the same rules governing the application of a representative office.

Chapter Ⅲ Supervision and Administration

Article 13
The official title of the representative office shall be arranged in the following order: name of the foreign insurance institution + name of the city where the representative office is to be located + representative office; The official title of the representative office shall be arranged in the following order: name of the foreign insurance institution + general representative office in China.

Article 14
Except the principal responsible person, other major staff members shall be entitled “Representative” or “Deputy Representative”.

Article 15
Employees of representative office shall abide by Chinese laws and regulations, with high integrity and clean record.

Article 16
A general representative shall have a work experience above 8 years and hold a junior college degree or a higher academic degree; a chief representative shall have a work experience above 5 years, and hold a junior college degree or a higher academic degree.
Without a junior college degree, the general representative or chief representative shall have a work experience above 10 years in the insurance business.

Article 17
A maximum of three employees of foreign nationality are allowed in each representative office.

Article 18
A representative office and its employees shall not enter into any agreement or contract with any legal or natural persons, which might generate an income to the representative office or the foreign insurance institution it represents, and shall not be involved in business activities of any kind.

Article 19
A representative office shall have official premises, necessary office facilities and full-time staff.

Article 20
The General Representative or Chief Representative shall not work in two or more representative offices or any business institution in China.

Article 21
The General Representative or Chief Representative shall attend to the daily activities of the representative office on a permanent basis. If he or she consecutively stays away from the representative office for a period or more than one month, he or she shall delegate his or her responsibility as the General Representative or Chief Representative to a person specially appointed, and submit a written report to the local branch office of CIRC.

Article 22
A representative office shall submit two copies of its annual work report of the previous year before the end of each February to the CIRC’s local branch office, who shall then forward the report to CIRC’s head office.
The work report shall follow the format prescribed by CIRC.

Article 23
A representative office shall submit the annual report of the foreign insurance institution it represents to both CIRC and CIRC’s local branch office within six months after the end of each accounting year of the foreign insurance institution.

Article 24
If any following major event occurs in an insurance institution that has maintained a representative office in China, the representative office shall, within 10 days after the occurrence of the event, submit a written report to CIRC and copy the report to CIRC’s local branch office.
(1) A change in its articles of association, register capital, and registered business address;
(2) Division or merger or change of top management;
(3) Serious losses resulted in business operation;
(4) Penalties imposed for violations of laws and regulations;
(5) Major regulatory actions taken against it by the regulatory authorities of its home country or territory;
(6) Other matters which may seriously disrupt business operation of the foreign insurance institution.

Article 25
In case of changing a General Representative or Chief Representative, the representative office shall apply to CIRC, and submit the following documents:
(1) A letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution;
(2) Power of attorney of the proposed General Representative or chief representative signed by the Chairman of the Board of Directors or General Manager;
(3) Proof of personal identity certificates, certificate of academic degree and resume of the proposed General Representative or Chief Representative.

Article 26
If a foreign insurance institution intends to terminate its representative office’s operation, it shall submit a letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution.

Article 27
If a foreign insurance institution intends to change the name of its representative office, it shall submit a letter of application addressed to the Chairman of CIRC, and signed by its Chairman of the Board of Directors or General Manager of the concerned insurance institution, together with other relevant proving documents about the renaming.

Article 28
Under the situation stipulated in Article 25, Article 26, and Article 27, CIRC shall make a decision on whether to approve or disapprove of the application within 20 days from the date of receiving a complete set of application documents.
If a decision of approval is made, it shall issue an approval document; if a decision of disapproval is made, it shall notify the applicant in writing and give the reasons.

Article 29
A representative office can change its office location within the same administrative area it resides only.
The concerned representative office shall submit CIRC’s local branch office of its new office address, telephone and fax numbers within 5 days from the date of changing.

Article 30
In case of changing, increasing or reducing the number of Representatives, Deputy Representatives, or foreign employees, the concerned representative office shall report to CIRC’s local branch office within 5 days from the date of changing, and submit the proof of personal identity certificates, certificate of academic degree and resume of the nominated personnel.

Article 31
When a representative office is approved to be changed to a general representative office, the original representative office is cancelled automatically. The general representative office shall apply to the State Administration of the Industry and Commerce for cancellation of the registration of the representative office within one month from the date of CIRC’s approval within one month from the date of CIRC’s approval.

Article 32
If a general representative office is the only representative office in China after the insurance institution it represents withdraws all other representative offices, the general representative office shall be changed into a representative office.
The general representative office shall apply to CIRC by submitting an application letter regarding such change signed by the Chairman of the Board of Directors or General Manager of the concerned foreign insurance institution. Within 20 days from the date of receiving the application letter, CIRC shall make a decision on whether or not to approve. If CIRC decides to accept the application, it shall issue an approval document; in case of disapproval, CIRC shall state reasons in a written document.
When a general representative office is approved to be changed to a representative office, the original general representative office is cancelled automatically. The representative office shall apply to the State Administration of the Industry and Commerce for cancellation of its registration within one month from the date of CIRC’s approval.

Article 33
After a representative office of the foreign insurance institution is terminated by the CIRC, all the issues left unsettled shall be taken over and handled by its general representative office in China; if there is no such a general representative office, responsibilities on all issues left unsettled shall be taken over and handled by the foreign insurance institution’s other representative offices in China; if there is no any other representative office in China, responsibilities on all issues left unsettled shall be borne by the foreign insurance institution itself.

Article 34
CIRC and its local branch offices conduct general supervision and annual inspection over the representative offices of foreign institutions in regard to the following issues:
(1) The completeness of the procedures for the changes made by the representative office;
(2) The truthfulness of the documents and materials submitted to CIRC;
(3) The completeness of the procedures for the appointments or changes of staff members of representative offices;
(4) Whether or not representative offices are conducting business activities;
(5) Other items required by CIRC and its local branch offices.

Chapter Ⅳ Legal Liability

Article 35
Any representative office established without approval, in violation of certain provisions of these Rules, shall be banned by CIRC in accordance with law.

Article 36
If a representative office is engaged in financial business activities in violation of these Rules, it shall be punished by CIRC in line with relevant laws and regulations. If a representative office is engaged in profit-seeking operational activities other than insurance business, it shall be imposed a disciplinary warning or a fine below RMB 300,000 yuan.

Article 37
If a representative office fails to submit relevant reports or documents as stipulated in Article 22, 23, 24 of these Rules to CIRC, it shall be imposed a warning and ordered to make correction by CIRC’s local branch office.

Article 38
Employees of a representative office being with direct responsibility for activities violating these Rules shall be imposed by CIRC with a disciplinary warning and /or a fine below RMB 5000 yuan, according to the seriousness of the cases.

Article 39
CIRC may issue a disciplinary warning to a representative office involved in providing false information or concealing important facts.

Article 40
CIRC may order the representative offices, found in violation of other provisions stipulated in these Rules, to make corrections; those who do not make corrections within a prescribed time period shall be issued a disciplinary warning.

Chapter Ⅴ Supplementary Provisions

Article 41
These Rules shall, mutatis mutandis, apply to the representative offices established in the mainland by insurance institutions from the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and Taiwan region.

Article 42
These Rules shall, mutatis mutandis, apply to the resident offices of foreign insurance institutions approved to establish in China by CIRC.

Article 43
The terms “above”, “below” and “within” used to indicate a threshold number shall include the number itself.

Article 44
The approval and reporting periods prescribed in these Rules concerning licensing and reporting periods refer to working days, which exclude weekends and public holidays.

Article 45
CIRC shall be responsible for the interpretation of these Rules.

Article 46
These Rules shall be effective as of March 1, 2004, and the Rules on Administration of Representative Offices of Foreign Insurance Institutions, issued by CIRC on November 26, 1999 shall be repealed simultaneously.