国家税务总局关于个人从事医疗服务活动征收个人所得税问题的通知
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国家税务总局关于个人从事医疗服务活动征收个人所得税问题的通知
国家税务总局关于个人从事医疗服务活动征收个人所得税问题的通知
国家税务总局
各省、自治区、直辖市和计划单列市地方税务局：
为了加强对个人从事医疗服务活动个人所得税的征收管理，根据《中华人民共和国个人所得税法》（以下简称税法）及其实施条例的规定精神，现将一些具体问题明确如下：
一、个人经政府有关部门批准，取得执照，以门诊部、诊所、卫生所（室）、卫生院、医院等医疗机构形式从事疾病诊断、治疗及售药等服务活动，应当以该医疗机构取得的所得，作为个人的应纳税所得，按照“个体工商户的生产、经营所得”应税项目缴纳个人所得税。
个人未经政府有关部门批准，自行连续从事医疗服务活动，不管是否有经营场所，其取得与医疗服务活动相关的所得，按照“个体工商户的生产、经营所得”应税项目缴纳个人所得税。
各省、自治区、直辖市地方税务局可以根据本地实际情况，确定个体工商户业主的费用扣除标准。
二、对于由集体、合伙或个人出资的乡村卫生室（站），由医生承包经营，经营成果归医生个人所有，承包人取得的所得，比照“对企事业单位的承包经营、承租经营所得”应税项目缴纳个人所得税。
乡村卫生室（站）的医务人员取得的所得，按照“工资、薪金所得”应税项目缴纳个人所得税。
三、受医疗机构临时聘请坐堂门诊及售药，由该医疗机构支付报酬，或收入与该医疗机构按比例分成的人员，其取得的所得，按照“劳务报酬所得”应税项目缴纳个人所得税，以一个月内取得的所得为一次，税款由该医疗机构代扣代缴。
四、经政府有关部门批准而取得许可证（执照）的个人，应当在领取执照后30日内向当地主管税务机关申报办理税务登记。未经政府有关部门批准而自行开业的个人，应当自开始医疗服务活动后30日内向当地主管税务机关申报办理税务登记。
以前的规定或答复与本文不符的，应以本文为准。
执行中有什么问题和建议，请及时向总局报告。
1997年11月25日
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甘肃省人民政府办公厅关于建立民族民间文化保护工程部门联席会议制度的批复
甘政办函[2004]20号
甘肃省人民政府办公厅关于建立民族民间文化保护工程部门联席会议制度的批复
省文化厅：
你厅《关于成立甘肃省民族民间文化保护工程领导小组的请示》（甘文厅发[2004]45号）收悉。经研究，同意建立甘肃省民族民间文化保护工程部门联席会议制度，日常工作由你厅负责。请按照文化部、财政部有关文件精神认真组织开展工作。
附件：1、甘肃省民族民间文化保护工程部门联席会议制度
2、甘肃省民族民间文化保护工程部门联席会议成员名单
二 O O 四 年 六 月 十 六 日
附件1：甘肃省民族民间文化保护工程部门联席会议制度
为了加强对民族民间文化保护工作的领导，有效调动各方面的积极因素，顺利实施民族民间文化保护工程，推进甘肃特色文化大省建设，促进我省民族民间文化事业发展，建立甘肃省民族民间文化保护工程部门联席会议制度。
一、联席会议职能
制定民族民间文化保护工程有关政策，对有关重大事项做出决策；审定工程实施规划和方案，审定工程管理办法和专项资金管理办法；协调有关部门、单位与社会各界参与民族民间文化保护工程；协调解决工程实施中遇到的重大问题和困难，并对有关事项做出决策。
二、联席会议成员单位
联席会议由省文化厅、省财政厅、省国土资源厅、省发展改革委员会、省建设厅、省民族事务委员会共6个部门组成。省长助理郝远为联系会议召集人，省文化厅、省财政厅为联席会议牵头单位，各成员单位有关负责同志为联席会议成员。
联席会议办公室设在省文化厅，负责日常工作。
三、联席会议成员单位职责
省文化厅为民族民间文化保护工作的主管部门，负责民族民间文化保护工程实施方案的制定，对保护工作进行宏观指导和协调，负责联席会议制度的日常工作。
省财政厅负责安排甘肃民族民间文化保护工程专项资金，研究制定相关政策，加强资金管理和监督。
省国土资源厅负责配合做好民族民间文化原生态区的保护工作及涉及民族民间文化保护与建设等方面的工作。
省发展改革委员会负责配合做好民族民间文化保护工程重大或重要建设项目的审核立项工作。
省建设厅负责配合做好在旧城镇改造建设中对有一定历史和较高文化艺术价值的古建筑以及有特色、有传统文化和民族文化浓郁小镇、村落的规划保护工作。
省民族事务委员会负责配合做好对民族文化艺术的保护工作。
省 文 化 厅
省 财 政 厅
省发展改革委员会
省民族事务委员会
省 建 设 厅
省国土资源厅
二OO四年五月三十日
附件2：甘肃省民族民间文化保护工程部门联席会议成员名单
召集人：郝 远 省长助理
成 员：马少青 省文化厅厅长
吴仰东 省财政厅副厅长
张 翀 省国土资源厅厅长
王泉清 省发展改革委员会副主任
周应军 省建设厅副厅长
王兰玲 省文化厅副厅长
卓俊才 省民族事务委员会副主任
联席会议办公室主任由省文化厅副厅长王兰玲兼任。
二○○四年六月十六日
外国籍非军用船舶通过琼州海峡管理规则(附英文)
外国籍非军用船舶通过琼州海峡管理规则(附英文)
1964年6月8日，国务院
第一条 根据《中华人民共和国政府关于领海的声明》，琼州海峡是中国的内海，一切外国籍军用船舶不得通过，一切外国籍非军用船舶如需通过，必须按照本规则的规定申请批准。
第二条 为便利对琼州海峡进行管理，设“中华人民共和国琼州海峡管理处”（以下简称琼州海峡管理处）。
本规则由琼州海峡管理处监督执行。
第三条 琼州海峡管理处对琼州海峡管理的区域（以下简称管理区）暂定如下：木栏头灯桩（约北纬20度09分37秒、东经110度41分）与生狗吼沙灯桩（约北纬20度26分、东经110度30分22秒）联线（简称东线）以西，▲尾角灯桩（约北纬20度13分30秒、东经109度55分30秒）与临高角灯桩（约北纬20度00分22秒、东经109度42分06秒）联线（简称西线）以东的水域。
第四条 外国籍非军用船舶如需通过琼州海峡，必须办理以下手续：
（一）在进入管理区四十八小时以前或在开出港启航以前，将船名、国籍、总吨、航速、船身颜色、烟囱标志以及何日、何时由何地开往何处等情况，详细电报琼州海峡管理处，请求过峡。
（二）接到批准过峡的通知后，应在进入管理区二十四小时以前或在开出港启航后二小时内，向琼州海峡管理处确报进入管理区的时间。
以上请求过峡和批准过峡等的来往电报，均由中国外轮代理公司海口分公司代转。
第五条 琼州海峡管理处对于已经批准通过海峡的外国籍非军用船舶，认为必要时，可以临时通知禁止通过。
第六条 外国籍非军用船舶通过管理区的时间，一律以白天为限，均应在日出后进入管理区，日落前全部通过管理区。琼州海峡管理处根据申请过峡外国籍非军用船舶的航速，核准其进出海峡的具体时间。
第七条 外国籍非军用船舶进出琼州海峡一律走中水道，但经琼州海峡管理处特别许可的不在此限。
第八条 外国籍非军用船舶通过管理区时，应在下列规定的航区范围内航行：自东线距木栏头灯桩四海里处至西线距临高角灯桩四海里处联线以北，自东线距木栏头灯桩六海里处至排尾角灯桩正南四海里处继至西线距临高角灯桩十四海里处联线以南的水域。
第九条 外国籍非军用船舶通过琼州海峡，必须严格按照所报时间及规定的航区通行。在进入管理区和在管理区通行时，如见有从岸上或舰艇上发出的信号，应立即回答并无条件地执行信号要求。由于不遵守上述规定而发生的后果概由船方自行负责。
第十条 外国籍非军用船舶通过琼州海峡时，不得使用雷达。如在航行中遇浓雾、暴雨等视线恶劣的情况，需要使用雷达时，应向琼州海峡管理处提出报告，说明理由以及当时的船位、航速等，经批准后方准使用。如当时情况紧急，危及船舶航行安全时，可以一面申报一面使用，并在事后，将使用起迄时间和经过情况详细报告琼州海峡管理处备案。
第十一条 外国籍非军用船舶通过琼州海峡时，不准进行照像、测量以及其他违反中华人民共和国法令的行为。
第十二条 外国籍非军用船舶违反本规则，按下列规定处理：
（一）在未进入管理区之前，可以命令其停止进入管理区，由原路返航绕海南岛航行，或者俟其办妥过峡手续并经批准后，再行过峡。
（二）如果已经进入管理区，可以命令其停航并监送至海口港进行检查，根据检查情况给予处分。在处理后，视情况可以准其通过管理区，或令其退出管理区，直到押送其退出海峡。
RULES FOR THE CONTROL OF NON-MILITARY VESSELS OF FOREIGN NATIO-NALITY PASSING THROUGH THE QIONGZHOU STRAIT
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
RULES FOR THE CONTROL OF NON-MILITARY VESSELS OF FOREIGN NATIO-
NALITY PASSING THROUGH THE QIONGZHOU STRAIT
(Promulgated by the State Council on June 8, 1964)
Article 1
According to the Declaration of the Government of the People's Republic of
China concerning the Territorial Waters, the Qiongzhou Strait is an inland
sea of China, which is closed to all military vessels of foreign
nationality. Non-military vessels of foreign nationality to pass through
the Strait must be subject to an application for approval according to the
provisions of these Rules.
Article 2
The Qiongzhou Strait Administrative Office of the People's Republic of
China (hereinafter referred to as "the Qiongzhou Strait Administrative
Office") shall be set up to facilitate the administration of the Qiongzhou
Strait.
These Rules shall be implemented under the supervision of the Qiongzhou
Strait Administrative Office.
Article 3
The area under the administration of the Qiongzhou Strait Administrative
Office with respect to the Qiongzhou Strait (hereinafter referred to as
the administrative area) is tentatively delimited as follows: the water
area west of the line (the east line for short) linking the Mulantou Lamp
Stake (approximately north latitude 20x09'37", east longitude 110x41') and
the Shenggouhousha Lamp Stake (approximately north latitude 20x26', east
longitude 110x31'22") and east of the line (the west line for short)
linking the Jiaoweijiao Lamp Stake (approximately north latitude 20x13'30"
, east longitude 109x55'30") and the Lingaojiao Lamp Stake (approximately
north latitude 20x00'22", east longitude 109x42'06").
Article 4
Non-military vessels of foreign nationality that need to pass through the
Qiongzhou Strait must go through the following formalities:
(1) Report in detail by telegram such information as the ship's name,
nationality, gross tonnage, speed, hull colour, funnel marks, date and
time and port of departure, port of destination, etc. to the Qiongzhou
Strait Administrative Office and ask for permission to pass through the
Strait 48 hours before entering the administrative area or before leaving
the port of departure.
(2) Report accurately, after receiving the notice of approval for passing
through the Strait, the time of entering the administrative area to the
Qiongzhou Strait Administrative Office 24 hours before entering the
administrative area, or within 2 hours of weighing anchor at the port of
departure.
The above-mentioned telegrams concerning request and approval for passing
through the Strait shall all be conveyed through the Haikou Branch of the
China Ocean-shipping Agency Corporation.
Article 5
When deemed necessary, the Qiongzhou Strait Administrative Office may send
a summary notice to forbid a non-military vessel of foreign nationality
which has obtained the approval to pass through the Strait.
Article 6 [*1]
All non-military vessels of foreign nationality to pass through the
administrative area shall do so without exception within daytime. All of
them must enter the administrative area after sunrise and leave it before
sunset. The Qiongzhou Strait Administrative Office shall check and approve
the exact time for entering and leaving the Strait according to the speed
of the non-military vessels of foreign nationality which have applied to
pass through the Strait.
Article 7
Except those which have obtained special permission from the Qiongzhou
Strait Administrative Office, all non-military vessels of foreign
nationality entering and leaving the Qiongzhou Strait must use the middle
water course.
Article 8
Non-military vessels of foreign nationality passing through the
administrative area shall navigate in the following prescribed area: north
of the line linking the point on the east four nautical miles from the
Mulantou Lamp Stake and the point on the west four nautical miles from the
Lingaojiao Lamp Stake, and south of the line linking the point on the east
six nautical miles from the Mulantou Lamp Stake and the point four
nautical miles due south of the Paiweijiao Lamp Stake and then the point
on the west 14 nautical miles from the Lingaojiao Lamp Stake.
Article 9
Non-military vessels of foreign nationality to pass through the Qiongzhou
Strait must do so in strict accordance with the reported time and the
prescribed area. If they see any signals sent from ashore or naval vessels
while they are navigating into or within the administrative area, they
shall give an immediate reply and unconditionally carry out the
instructions conveyed by the signals. Any consequences arising from
failure to observe the above-mentioned stipulations shall be borne by the
vessels themselves.
Article 10
Non-military vessels of foreign nationality passing through the Qiongzhou
Strait shall not use radars. If it is necessary to use the radar in case
of dense fog, rainstorm, or other bad conditions affecting visibility, the
vessels shall report to the Qiongzhou Strait Administrative Office to
explain the necessity and report their positions, speeds and other
information. They may use the radar only after obtaining permission. In
case of an emergency endangering navigational safety of the vessels, they
may use the radar while making the reports; and after the emergency, the
vessels shall make a detailed report concerning the length of time for
using the radar and the whole course of the incident to the Qiongzhou
Strait Administrative Office for the record.
Article 11
Photographs, surveys or other activities violating the relevant laws and
regulations of the People's Republic of China are forbidden when non-
military vessels of foreign nationality pass through the Qiongzhou Strait.
Article 12
Where non-military vessels of foreign nationality violate these Rules, the
cases shall be dealt with as prescribed below:
(1) Those vessels that have not yet entered the administrative area may be
ordered not to enter but to go back by the original route and navigate
round the Hainan Island; or they may be ordered to go through the
necessary formalities for approval before passing through the Strait.
(2) Those vessels that have entered the administrative area may be ordered
to stop navigation and taken to the Haikou Harbour for inspection, the
result of which shall determine the penalty to be given. The Qiongzhou
Strait Administrative Office may then, depending on circumstances, allow
the vessels to pass through the administrative area, or order them to go
back, or even send them under escort out of the Strait.
Note:
[*1] On April 17, 1985, upon approval of the State Council and the Central
Military Commission, this Article was amended as follows: "Non-military
vessels of foreign nationality may pass through the Strait upon receiving
notice of approval, but their speed may not exceed 10 knots when they are
navigating into and within the administrative area." - The Editor.
