海南省人民政府办公厅关于印发海南省非税收入缓减免管理暂行办法的通知
海南省人民政府办公厅
海南省人民政府办公厅关于印发海南省非税收入缓减免管理暂行办法的通知
琼府办〔2010〕36号
各市、县、自治县人民政府,省政府直属各单位:
《海南省非税收入缓减免管理暂行办法》已经省政府同意,现印发给你们,请认真贯彻执行。
二○一○年四月十六日
海南省非税收入缓减免管理暂行办法
第一条 为了加强非税收入缓减免管理,规范非税收入缓减免行为,维护缴款义务人的合法权益,确保非税收入及时足额入库,根据国家有关规定,结合本省实际,制定本办法。
第二条 县级以上(含县级,下同)财政部门会同执收部门审批非税收入缓减免的,适用本办法。
第三条 本办法所称非税收入缓减免是指依据法律、法规、规章规定给予缴款义务人缓缴、减缴、免缴非税收入。缓缴是指延期缴纳应缴的非税收入;减缴是指减少缴纳一定数额应缴的非税收入;免缴是指免除缴纳应缴的非税收入。
第四条 法律、法规、规章规定非税收入可以缓减免的,由缴款义务人提出非税收入缓减免的书面申请,分别报送同级财政部门和执收部门审批。
第五条 缴款义务人申请非税收入缓减免时,应当分别向同级财政部门和执收部门提供以下材料,并确保所提供的材料真实、准确、齐全:
(一)非税收入缓减免的书面申请,包括缓减免的理由、依据、范围、期限、数量、金额等内容;
(二)填报《海南省非税收入缓缴审批表》、《海南省非税收入减缴审批表》、《海南省非税收入免缴审批表》;
(三)有关法律、法规、规章等文件的原件或复印件;
(四)有关部门出具的相关证明材料;
(五)财政部门和执收部门要求提供的其他资料。
第六条 财政部门、执收部门收到缴款义务人书面申请材料后30个工作日内,由执收部门对申请缓减免非税收入的合法性提出初审意见,对不予以缓减免的,由执收部门直接答复;对拟予以缓减免的,经同级财政部门审核同意后,由财政部门会同执收部门以书面形式联合批复申请人。其中申请缓减免应缴中央级非税收入的,由省财政部门会同省执收部门审核后,报财政部和国家有关部委审批。
法律、法规、规章对非税收入缓减免另有规定的,从其规定。
第七条 除法律、法规、规章以及国务院或省政府及其财政部门另有规定外,缓缴非税收入的时限最长不得超过1年。缴款义务人缴纳应缴非税收入应当一次性全部缴清,确需分期缴纳非税收入的,执收部门应当先征得同级财政部门书面同意后,再与缴款义务人签订相关合同或协议依法约定分期缴纳全部非税收入的时限,分期缴纳的时限最长不得超过1年,且首次缴纳比例不得低于全部款项的50%。
第八条 按照规定程序依法经批准非税收入减免的项目,发生转让、出租、出借使用权以及经批准改变用途或性质的,缴款义务人应当按照规定补缴已减免的非税收入。
第九条 除法律、法规、规章以及国务院或省政府及其财政部门另有规定外,市、县政府及其财政部门只能规定缓减免属于本级收入的非税收入,不得缓减免属于上级的非税收入,并将非税收入缓减免情况报省财政部门和有关主管部门备案。
第十条 执收部门应当严格依照法律、法规、规章的规定依法征缴非税收入,不得擅自缓减免非税收入。
第十一条 财政部门应当会同执收部门不定期对缴款义务人的缓减免非税收入事项进行监督检查。
第十二条 执收部门应当设立缴款义务人非税收入缓减免的台账,详细登记缓减免的批准时间、项目、时限、金额等事项,建立非税收入缓减免动态管理监控机制。
第十三条 财政部门、执收部门应当严格按照本办法规定的权限审批非税收入缓减免。对违反本办法规定审批非税收入缓减免的,按照《财政违法行为处罚处分条例》(国务院令第427号)和《海南省非税收入管理办法》(省政府令第200号)等法律、法规、规章的有关规定进行处理。
第十四条 缴款义务人应当严格按照本办法规定,如实提供有关材料,不得弄虚作假。对违反本办法规定的,按照《财政违法行为处罚处分条例》和《海南省非税收入管理办法》等法律、法规、规章的有关规定进行处理。
第十五条 本办法由省财政厅负责解释。
第十六条 本办法自印发之日起施行。
实施国际著作权条约的规定(附英文)
国务院
实施国际著作权条约的规定(附英文)
1992年9月25日,国务院
第一条 为实施国际著作权条约,保护外国作品著作权人的合法权益,制定本规定。
第二条 对外国作品的保护,适用《中华人民共和国著作权法》(以下称著作权法)、《中华人民共和国著作权法实施条例》、《计算机软件保护条例》和本规定。
第三条 本规定所称国际著作权条约,是指中华人民共和国(以下称中国)参加的《伯尔尼保护文学和艺术作品公约》(以下称伯尔尼公约)和与外国签订的有关著作权的双边协定。
第四条 本规定所称外国作品,包括:
(一)作者或者作者之一,其他著作权人或者著作权人之一是国际著作权条约成员国的国民或者在该条约的成员国有经常居所的居民的作品;
(二)作者不是国际著作权条约成员国的国民或者在该条约的成员国有经常居所的居民,但是在该条约的成员国首次或者同时发表的作品;
(三)中外合资经营企业、中外合作经营企业和外资企业按照合同约定是著作权人或者著作权人之一的,其委托他人创作的作品。
第五条 对未发表的外国作品的保护期,适用著作权法第二十条、第二十一条的规定。
第六条 对外国实用艺术作品的保护期,为自该作品完成起二十五年。
美术作品(包括动画形象设计)用于工业制品的,不适用前款规定。
第七条 外国计算机程序作为文学作品保护,可以不履行登记手续,保护期为自该程序首次发表之年年底起五十年。
第八条 外国作品是由不受保护的材料编辑而成,但是在材料的选取或者编排上有独创性的,依照著作权法第十四条的规定予以保护。此种保护不排斥他人利用同样的材料进行编辑。
第九条 外国录像制品根据国际著作权条约构成电影作品的,作为电影作品保护。
第十条 将外国人已经发表的以汉族文字创作的作品,翻译成少数民族文字出版发行的,应当事先取得著作权人的授权。
第十一条 外国作品著作权人,可以授权他人以任何方式、手段公开表演其作品或者公开传播对其作品的表演。
第十二条 外国电影、电视和录像作品的著作权人可以授权他人公开表演其作品。
第十三条 报刊转载外国作品,应当事先取得著作权人的授权;但是,转载有关政治、经济等社会问题的时事文章除外。
第十四条 外国作品的著作权人在授权他人发行其作品的复制品后,可以授权或者禁止出租其作品的复制品。
第十五条 外国作品的著作权人有权禁止进口其作品的下列复制品:
(一)侵权复制品;
(二)来自对其作品不予保护的国家的复制品。
第十六条 表演、录音或者广播外国作品,适用伯尔尼公约的规定;有集体管理组织的,应当事先取得该组织的授权。
第十七条 国际著作权条约在中国生效之日尚未在起源国进入公有领域的外国作品,按照著作权法和本规定规定的保护期受保护,到期满为止。
前款规定不适用于国际著作权条约在中国生效之日前发生的对外国作品的使用。
中国公民或者法人在国际著作权条约在中国生效之日前为特定目的而拥有和使用外国作品的特定复制本的,可以继续使用该作品的复制本而不承担责任;但是,该复制本不得以任何不合理地损害该作品著作权人合法权益的方式复制和使用。
前三款规定依照中国同有关国家签订的有关著作权的双边协定的规定实施。
第十八条 本规定第五条、第十二条、第十四条、第十五条、第十七条适用于录音制品。
第十九条 本规定施行前,有关著作权的行政法规与本规定有不同规定的,适用本规定。本规定与国际著作权条约有不同规定的,适用国际著作权条约。
第二十条 国家版权局负责国际著作权条约在中国的实施。
第二十一条 本规定由国家版权局负责解释。
第二十二条 本规定自一九九二年九月三十日起施行。
Regulations for the Implementation of International CopyrightTreaties
(Promulgated on September 25, 1992)
Whole Doc.
Article 1
These Regulations are formulated in order to implement international
copyright treaties and to protect the lawful rights and interests of
owners of copyrights in foreign works.
Article 2
The protection of foreign works shall be governed by the PRC
Copyright Law (the Copyright Law), the PRC Copyright Law Implementing
Rules, the Computer Software Protection Regulations a nd these
Regulations.
Article 3
The term "international copyright treaties" as used in these
Regulations shall refer to the Berne Convention for the Protection of
Literary and Artistic Works (the Berne Convention) acceded to by the PRC
and bilateral copyright agreements entered into with foreign countries.
Article 4
The term "foreign works" as used these Regulations shall include the
following:
(1) works, of which the author or one of the authors, or the owners
or one of the owners of the copyright, is a national of a country that is
a member of an international copyright treaty or a resident of such member
country with habitual residence in such member country;
(2) works that are not authored by a national of a country that is a
member of an international copyright treaty or by a resident of such
member country with habitual residence in such member country, but that
are first or simultaneously published in such member country; and
(3) works, the creation of which was commissioned to another party by
a Sino-foreig n equity joint venture, a Sino-foreign cooperative joint
venture or a wholly foreign owned enterprise, and for which a contract
provides that such joint venture or enterprise is the owner or one of the
owners of the copyright.
Article 5
Articles 20 and 21 of the Copyright Law shall apply to the term of
protection of unpublished foreign works.
Article 6
The term of protection of foreign works of applied art shall be 25
years from the completion of such works.
The preceding paragraph shall not apply to works of fine art
(including designs of animated cartoon imaged) used on industrial
products.
Article 7
Foreign computer programs shall be protected as literary works and
shall not require registration. The term of protection shall be 50 years
from the end of the year of first publication of such a program.
Article 8
Foreign works that are a compilation of unprotected material but that
are original in terms of the selection or arrangement of the material
shall be protected under Article 14 of the Copyright Law. Such protection
shall not exclude others from using the same material for a compilation.
Article 9
Foreign video recordings that under international copyright treaties
constitute cinematographic works shall be protected as cinematographic
works.
Article 10
Where a foreigner has created and published a work in the language of
the Han nationality, the publication and distribution of a translation of
such work into the language of a minority nationality shall be subject to
prior authorization of the copyright owner.
Article 11
Owners of copyright in foreign works may authorize others publicly to
perform their works, or to communicate to the public the performance of
their works, by any means or process.
Article 12
Owners of copyright in foreign cinematographic, television and video
recording works may authorize others to publicly p erform their works.
Article 13
Reproduction by the press of foreign works shall be subject to prior
authorization of the copyright owners, except in the case of reproduction
of articles on current social topics such as political and economic
issues.
Article 14
After owners of copyright in foreign works have authorized other
persons to distribute copies of their works, they may authorize or
prohibit the rental of copies of their works.
Article 15
The owner of the copyright in a foreign work shall have the right to
prohibit import of the following reproductions of his work:
(1) infringing copies; and
(2) reproductions coming from a country where the work is not
protected.
Article 16
The performance, recording or broadcasting of foreign works shall be
governed by the Berne Convention. Where collective administration
organizations exist, prior authorization shall be obtained from such
organizations.
Article 17
Foreign works that have not yet fallen into the public domain in the
country of origin on the date of the international copyright treaty coming
into force in China, shall be protected until the expiry of the term of
protection provided for in the Copyright Law and these Regulations.
The provisions of the preceding paragraph shall not apply to the use
of foreign works prior to the date of the international copyright treaty
coming into force in China.
Chinese citizens or legal persons that owned and used particular
reproductions of foreign works for particular purposes prior to the
international copyright treaty coming into force in China, may continue to
use the reproductions of such works without liability, provided that such
reproductions are neither reproduced nor used in any way that would
unreasonably prejudice the legitimate rights and interests of the owners
of copyright in the works.
The provisions of the preceding 3 paragraphs shall be implemented in
accordance with the relevant bilateral copyright agreements between China
and the relevant countries.
Article 18
Articles 5, 12, 14, 15 and 17 of these Regulations shall apply to
products of sound recordings.
Article 19
In the event of any discrepancies between these Regulations and
administrative laws and regulations concerning copyright that were
promulgated prior to the implementation of these Regulations, these
Regulations shall prevail. In the event of any discrepancies between these
Regulations and international copyright treaties, the international
copyright treaties shall prevail.
Article 20
The State Copyright Administration shall be responsible for the
implementation of international copyright treaties in China.
Article 21
The State Copyright Administration shall be responsible for the
interpretation of these Regulations.
Article 22
These Regulations shall be implemented as of September 30, 1992.