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人民法庭工作试行办法(草稿)

作者:法律资料网 时间:2024-05-27 13:14:48  浏览:9291   来源:法律资料网
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人民法庭工作试行办法(草稿)

最高人民法院


人民法庭工作试行办法(草稿)

1963年7月10日,最高人民法院

(一)根据人民法院组织法第十七条的规定,设立人民法庭。
人民法庭是基层人民法院的组成部分,它的判决和裁定就是基层人民法院的判决和裁定。
(二)人民法庭一般要在农村、牧区设置。每一基层人民法院需要设置多少人民法庭,应根据辖区大小、人口多少等情况确定。大体上一个中等县应当不少于两个。在人口特别少的县,可以设不固定的法庭,巡回审判。
人民法庭的名称,以法庭所在地的名称而定,并冠以县名。
人民法庭的设置和撤销,应当由基层人民法院报请中级人民法院批准,并报高级人民法院备案。
(三)人民法庭一般配备审判员一人,书记员一人;有的也可配备两名审判员,院长可指定其中一人担任庭长。
人民法庭的审判员,就是基层人民法院的审判员。
人民法庭的审判员必须是专职干部,不能兼任其他行政职务。
(四)人民法庭的任务:
(1)审理一般的民事案件和轻微的刑事案件;
(2)指导人民调解委员会的工作,对人民调解委员会调解达成的协议,如果违背政策、法律、法令的,应当纠正或撤销;
(3)进行政策、法律、法令宣传;
(4)处理人民来信,接待人民来访;
(5)办理基层人民法院交办的事项。
有下列情形的案件,人民法庭应当移送基层人民法院处理:1.反革命案件;2.需要判处刑罚收监执行的案件;3.需要判决离婚或不离婚的案件;4.有关干部、知名人士、归国华侨等人员的案件。
(五)人民法庭处理案件,一般的应坚持说服教育、调解为主的方针,根据不同的对象、不同的情节,采用个别教育、传讯教育、警告以及责令当事人赔礼道歉、取保具结、退还原物、赔偿损失等办法进行处理。有的案件,也可以判决或裁定,但必须报基层人民法院核准后宣判。
人民法庭无权决定拘留人犯和搜查,无权决定罚款、没收赃款赃物。凡需要采取上述措施的案件,应移送基层人民法院审理。
(六)人民法庭处理的案件,用人民法庭的名义出具调解书、裁定书或判决书。
(七)人民法庭应当从便利群众出发,采取驻庭办案和巡回就审相结合的工作方法。根据所辖地区的情况,在距离法庭所在地较远的地方,设立若干个审判站(或接待站),委托区公所或者人民公社代收案件,法庭干部定期下乡巡回,深入群众,就地调查,就地处理。
人民法庭的干部下乡巡回就审时,应当加强工作的计划性,事先把案件进行排队,划好路线,分别轻重缓急进行处理。对于处理过的案件,应当定期检查,有的还应进行回访,发现错误,应当迅速纠正并报告基层人民法院。
(八)人民法庭在办案中,从调查事实到决定处理,要自始至终地依靠群众。在调查案情时,应本着实事求是的原则,不仅听基层干部的反映,更重要的是深入群众进行调查,认真分析研究,彻底弄清真象,查明原因。在处理案件时,一定把法律、政策向群众交代清楚,倾听群众的意见。案件处理后,要听取群众的反映,依靠群众检验执行政策的情况。
(九)人民法庭的干部应注意倾听群众对人民法庭工作的意见,接受人民群众对人民法庭干部的工作和作风的批评。
(十)基层人民法院应加强对人民法庭的领导。要有一个院长领导人民法庭的工作,经常重点深入,巡回检查,定期召开法庭干部会议,抓干部思想,抓政策,抓工作方法,及时总结经验,帮助法庭解决工作中的实际问题。
(十一)人民法庭的干部,除应认真执行“党政干部三大纪律、八项注意”外,还必须严格遵守审判人员应当遵守的纪律:
(1)不准刑讯逼供、诱供;
(2)不准对当事人进行侮辱;
(3)不准压制当事人辩护和上诉;
(4)不准贪污受贿,徇私舞弊;
(5)不准假公济私,挟嫌报复。
(十二)人民法庭应当建立必要的工作制度,如案件收结、来信来访的登记、以及请示报告等制度。已结案的卷宗,要定期送基层人民法院归档。


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贵阳市优秀新产品优秀技术改造项目奖励办法

贵州省贵阳市人民政府


贵阳市优秀新产品优秀技术改造项目奖励办法

(2003年8月22日贵阳市人民政府令第123号公布)


第一条 为鼓励本市科技人员和职工开发新产品,推广应用科技成果,推动技术创新和技术改造的积极性和创造性,促进产品结构调整和产业技术升级,结合本市实际,制定本办法。

第二条 本市优秀新产品、优秀技术改造项目评审奖励坚持鼓励创新、尊重知识、尊重人才和实行公开、公正、公平的原则。

第三条 本市行政区域内新产品试制、新工艺研究试验、生产建设方面的科技成果、技术改造、环保产业成果的评审和奖励工作适用本办法。

第四条 市经济贸易行政主管部门负责贵阳市优秀新产品、优秀技术改造项目的评审组织管理工作。

第五条 评选范围和条件:

(一)符合国家产业政策,经国家批准有资质的法定检测机构检测合格,具备正式的各级标准;已小批量试生产;具有先进性、实用性,有推广价值,市场竞争力较强,有较明显的经济效益和社会效益的新产品。

(二)本市企、事业单位经市级及市级以上验收合格,投产三个月以上,已发生效益的,对传统产业起改造和提升作用的高新技术和先进适用技术与新工艺推广应用项目、环保项目和技术改造(引进)项目(以下称项目)。

(三)区、县(市)经济贸易行政主管部门和市直有关部门及人员在技术进步管理工作中成绩突出,完成目标管理任务好,所管项目效益显著。

(四)产品及项目评审时间范围为申报截止之日前两年内。

具体评选条件由市经济贸易行政主管部门根据实际情况制定。

第六条 优秀新产品、优秀技术改造项目每年评审和奖励一次,市级优秀新产品的有效期为三年,逾期自行失效。

第七条 设立市优秀新产品优秀技术改造项目评审委员会(以下简称评委会),为贵阳市优秀新产品、优秀技术改造项目评审的权威机构。评委会下设专业评审组,由有关方面的专家、学者组成。

评委会每年组建一次,组成人员人选由市经济贸易行政主管部门提出,报市人民政府批准。

评委会办公室设在市经济贸易行政主管部门,负责优秀新产品、优秀技术改造项目评审的日常工作。

第八条 申请贵阳市优秀新产品、优秀技术改造项目的单位和个人应按要求填写《贵阳市优秀新产品评审申报表》、《贵阳市优秀技术改造项目评审申报表》、《贵阳市优秀环保产品项目评审申报表》和《贵阳市技术进步优秀管理集体及个人推荐表》,分别逐级上报。

第九条 新产品在申报时必须将产品说明书、产品标准、性能检测(试验)报告、技术经济(分析)报告、用户意见(使用意见)和产品(项目)彩照等成套资料装订成册连同申报表一式二份报经区、县(市)经济贸易行政主管部门或者市直有关部门审查后再报评审办公室。

优秀项目应当将竣工验收全套资料装订成册连同申报表一式二份报经区、县(市)经济贸易行政主管部门或者市直有关部门审查后再报评审办公室。

优秀集体要求填写书面总结材料连同推荐表一式二份,优秀个人需填写推荐表一式二份,由区、县(市)经济贸易行政主管部门或者市直有关部门审查后报评审办公室。

第十条 有下列情况之一的不应参加评审:

(一)未投放市场销售或销售后无经济效益的;

(二)在结构、性能、材质、技术特征、化学成份等诸方面无重大改进和提高,而只是花色品种变化的;

(三)除高、大、精、尖产品外,未形成一定批量的;

(四)军品、未经深加工的矿产品和农副产品;

(五)未经有关部门认定的环保产品;

(六)往年申报评优未评上又无较大改进的。

第十一条 各区、县(市)经济贸易行政主管部门或者市直有关部门应于每年申报时间内将评优材料报评审办公室,由评审办公室对材料进行初审,符合条件的,按专业进行分类,分别组织不同专业组初评,提出初评意见,送评委会总评。

评委会应当对参评的项目、人选等做出认定,根据评审范围、条件,评出获奖项目和等级建议。

第十二条 评选出的优秀新产品、优秀技术改造项目,先在《贵阳日报》上公示。登报公示15日内有异议的,提出异议的单位或个人应提出签署真实姓名或加盖印章的异议材料和有关书面证明材料,由项目推荐单位提出意见后,报市经济贸易行政主管部门裁定。市经济贸易行政主管部门在收到相关资料后30日内提出处理意见。有异议的项目未经处理不得授奖。

第十三条 市经济贸易行政主管部门将最终审核拟获奖项目和人选报市人民政府批准,由市人民政府授予《贵阳市优秀新产品》、《贵阳市优秀技术改造项目》和《贵阳市优秀环保产品(项目)》称号,颁发奖状和奖励证书及奖金。

奖金标准分别是:

(一)优秀新产品、优秀技术改造项目:特等奖5万元;一等奖2万元;二等奖1万元;三等奖5千元;鼓励奖2千元。

(二)优秀集体:评选3—5个。集体奖金人均300元。

(三)优秀个人:评选50名。个人奖金每人500元。

第十四条 奖金分配由获奖单位根据直接有功人员对开发产品(项目)的贡献大小进行分配,其中70%奖励给主要有功人员。如果同时获得市级其他奖励的产品、项目,按最高等级的标准发放奖金,不重复发奖。有功人员名额:特等奖9人以内,一等奖7人以内,二等奖及以下5人以内。

第十五条 优秀新产品优秀技术改造项目奖励经费由市财政专项经费列支;评奖工作经费由市财政按年度拨给。

第十六条 获得市优秀新产品和优秀技术改造项目的,优先推荐参加省优秀新产品和优秀技术改造项目的评审。

第十七条 优秀新产品和优秀技术改造项目的评审工作应科学求实,认真负责。有弄虚作假,营私舞弊,骗取荣誉者,由市经济贸易行政主管部门报市人民政府批准后,撤销奖励,收回证书,追回奖金,并视情节轻重,按相关规定对直接责任人给予行政处分。

第十八条 本办法自2003年11月1日起施行。原《贵阳市优秀新产品优秀技术改造项目评选奖励办法》同时废止。



城市房地产税暂行条例(附英文)

政务院


城市房地产税暂行条例(附英文)

1951年8月8日,政务院

第一条 城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。
第二条 开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。
第三条 房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者,均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税:
一、军政机关及人民团体自有自用之房地;
二、公立及已立案之私立学校自有自用之房地;
三、公园、名胜、古迹及公共使用之房地;
四、清真寺、喇嘛庙本身使用之房地;
五、省(市)以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税:
一、新建房屋自落成之月分起,免纳三年房地产税;
二、翻修房屋超过新建费用二分之一者,自工竣月分起,免纳二年房地产税;
三、其他有特殊情况之房地,经省(市)以上人民政府核准者,减纳或免纳房地产税。
第六条 房地产税依下列标准及税率,分别计征:(注解:自一九五三年起,本条所列税率分别改为1.2%、1.8%、1.8%、18%。)
一、房产税依标准房价按年计征,税率为1%;
二、地产税依标准地价按年计征,税率为1.5%;
三、标准房价与标准地价不易划分之城市,得暂依标准房地价合并按年计征,税率为1.5%;
四、标准房地价不易求得之城市,得暂依标准房地租价按年计征,税率为15%。
第七条 前条各种标准价格,依下列方法评定:
一、标准房价,应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之;
二、标准地价,应按土地位置及当地繁荣程度、交通情形等条件,并参酌当地一般买卖价格分区、分级评定之;
三、标准房地价,应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之;
四、标准房地租价,应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳,由当地税务机关决定之。
第九条 凡开征房地产税之城市,均须组织房地产评价委员会,由当地各界人民代表会议及财政、税务、地政、工务(建设)、工商、公安等部门所派之代表共同组成,受当地人民政府领导,负责进行评价工作。
第十条 房地产评价工作,每年进行一次,如原评价格在下年度经房地产评价委员会审查,认为无重评必要时,得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限,均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等,向当地税务机关申报,如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者,并应于变更、转移或工竣后十日内申报之。免税之房地产,亦须依照前项规定,办理申报。
第十二条 税务机关应设置房地产税查征底册,绘制土地分级地图,根据评价委员会之评价结果及纳税义务人之申报,分别进行调查、登记、核税,并开发交款通知书,限期交库。
纳税义务人对房地产评价结果,如有异议时,得一面交纳税款,一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者,处以五十万元(注解:“五十万元”系旧人民币,新人民币为“五十元”。)以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实,企图偷漏税款者,除责令补交外,并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为,任何人均得举发,经查实处理后,得以罚金20-30%奖给举发人,并为保守秘密。
第十六条 不按期交纳税款者,除限日追交外,并按日处以应纳税额1%的滞纳金。
逾限三十日以上不交税款,税务机关认为无正当理由者,得移送人民法院处理。
第十七条 房地产税稽征办法由省(市)税务机关依本条例拟定,报请省(市)人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后,各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)

INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)

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)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.



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