您的位置: 首页 » 法律资料网 » 法律法规 »

国家税务总局对自制建筑材料并负责施工的行为征收流转税问题进行调查的通知

时间:2024-07-22 07:54:55 来源: 法律资料网 作者:法律资料网 阅读:8040
下载地址: 点击此处下载

国家税务总局对自制建筑材料并负责施工的行为征收流转税问题进行调查的通知

国家税务总局


国家税务总局对自制建筑材料并负责施工的行为征收流转税问题进行调查的通知

2001年08月17日 国税函[2001]649


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:

为妥善解决纳税人销售建筑材料并负责施工的行为应如何征收流转税的问题,现布置各地国、地税部门对以下问题共同进行调查,并将调查情况及各自的意见按本通知要求报告我局。现将调查的有关事项通知如下:
  一、调查范围
  (一)生产钢架结构并为用户负责安装的工业企业。
  (二)生产公路护栏、铝合金门窗及其他建筑材料并为用户负责安装、具有施工资质的工业企业。
  (三)调查销售网络设施并负责安装行为的工业、商业及其他企业。
  (四)附设有生产车间、能自制部分建筑材料的施工企业。
  二、调查内容
  (一)工业企业销售自产建筑材料并为用户负责施工的,主要有哪些建筑材料,所建的建筑物或构筑物属于哪些类型?目前是如征收流转税的?
  (二)商业企业销售外购建筑材料并为用户负责施工的,主要有哪些建筑材料,所建的建筑物或构筑物属于哪些类型?目前是如征收流转税的?
  (三)施工企业在提供建筑劳务时,一般自制哪些建筑材料,目前是如何征收流转税的?
  (四)工业或商业企业销售建筑材料的同时,如为购买方负责施工的,与对方签订的是购销合同还是施工合同;何种情况下签订购销合同,何种情况下签订施工合同;购销合同与施工合同在价款结算上有什么异同。
  (五)如工业或商业企业与对方签订的是施工合同,且对方是工程建设单位,则该工业或商业企业与建设单位签订施工合同后,还要将哪些业务分包给哪些单位,分包单位属于工业或商业企业还是施工企业(或其他企业)。
  (六)施工企业与工程建设单位签订工程总承包合同后,如将部分业务分包给生产建筑材料的工业企业,则总承包人根据现行营业税规定代扣分包人的营业税时,如何判定分包单位是工业企业还是施工企业。
  (七)在一项工程中,由工业或商业企业直接为用户提供施工业务的部分,在工程全部投资额中占多大比例。
  (八)如对工业或商业企业销售工为用户负责施工的行为只征增值税,将减收多少营业税,减收的营业税在当地建筑业营业税收入额中占多大比例;如对上述行为只征营业税,将减收多少增值税,占当地建筑材料生产行业的增值税收入额多大比例;如两税同征,纳税人的负担将上升多大比例。
  (九)目前对施工企业征收营业税时,是否对其自制的建筑材料(如水泥预制构件)征收了增值税,纳税人对此有何反映。
  三、调查要求
  各地国、地税部门在进行调查时,应尽量选择同一纳税人进行调查。调查过程中,国、地税部门暂不要就业务问题进行争论,只将实际情况、纳税人的意见调查清楚共同上报总局。在共同上报有关调查情况时,可各自提出本部门的意见。
  调查情况请于10月中旬上报总局。

  二OO一年八月十七日

The Draft Constitution and Human Rights Protection in European Union

周大勇 (Zhou,Dayong)

1 the general introduction of the draft constitution in aspect of the human rights
2 short review of the human rights protection in European Union
3 the new points in aspect of human rights in the draft constitution
3.1 common values
3.2 incorporation of the Charter of fundamental rights
3.3 other changes could affect the human rights
4 arisen questions
4.1 the protection different from under the Convention
4.2 the two courts system and its application
5 conclusions in a historical view




1 general introduction of the draft constitution in aspect of the human rights

“Conscious that Europe is a continent that has brought forth civilization; That its inhabitants, arriving in successive waves from earliest times, have gradually developed the values underlying humanism: equality of persons, freedom, respect for reason” Extract from the preamble to the draft Constitution

In past 16 years, the European Union (EU hereafter) has marked itself through a series of changes. From The Single European Act, in which the Union committed itself to create a single market and at the same time establish on its territory the freedom of movement of people, goods, services as well as capital, to Maastricht Treaty, which brought the Union into reality and led to common foreign policy and cooperation in the area of justice and internal affairs as a higher level cooperation among Member States. Then the following Amsterdam (1997) and Nice (2001) Treaties, strengthened cooperation in foreign and security policy and placed Justice and Home Affairs matters and established the frame for the Union as a legitimate institution, in which people from different nations integrated in a large region would have common historical direction and splendid future before them. Just before the door of enlargement of the Union, it was argued that the Union has to improve democracy and transparency as well as efficiency, in order to outlines the EU’s purpose and competence clearly and streamline structures so as to prevent paralysis, therefore a new constitution for the Union is determined to replace the EU's series of key treaties in passed over the last 50 years as a single document .

Under leading of former French President and master draftsman Valéry Giscard d'Estaing, the European Convention set about its work of drafting the European Union's first ever full-fledged constitution. With the convention's work completed, the draft must now be finalized by an Intergovernmental Conference of European leaders that is expected to complete deliberations by the end of the 2003. As far as our topic is concerned, noticeably modifications come out in the constitution contract, first of all, the incorporation of the Charter of Fundamental Rights, which we will discuss later. In the beginning it is meaningful to consider the statues of the draft constitution in the progress course of the Union. The Union desires to bring peace and prosperity, to promote economic and social progress through continuously integrating market and expanding freedom under light of united institution and social systems . These goals, however, are the foundation of development and protection of human rights . That means, if we regard human rights as a series right which realized at first in peaceful and law-ruling society, then the Union has already kept on entrenching to appreciate these goal from beginning on, and now by means of perusing such goal in a larger region through enlargement, the EU’s influence extent to broader area and more people.

The draft constitution then in such context should be viewed as another historical phase in the process. Because the promoting of well-being and fortune of people depend not only on the development of economic situation and adding some single freedom clauses into the governmental documents, but also upon the entire politic system and background in which we live. Without governing based on democratic and effective institutional structure, and especially a ripe legislation and judiciary mechanism, the realization and protection of human rights could only be on the paper. This is also one of the motive caused the Declaration on the future of the European Union which committed the Union to becoming more democratic, more transparent and effective, in order to pave the way for a Constitution in response to the expectations of the people of Europe . In this perspective, one shall recognize the Constitution as a moving forward step of the whole EU institutionalization targeting its goal, so that to discuss the Constitution in connection with the human right protection, it is helpful to review the human rights protection in Europe and, especially in EU.

2 short review of the human rights protection in European Union

The protection of human rights has been internationally come to life in the Universal Declaration of Human Rights in 1948 (UDHR) with reorganization of disregard and contempt for human rights have resulted in barbarous acts which have outraged the conscience of mankind and respect for inherent dignity as well as the equal rights of all members of the human. This declaration states explicitly that the rights and freedoms of humans have to be guaranteed without distinction and destruction by any group, state or person. These principles were broadly accepted by European countries, considering the origin of the EU (EC) and the historical separation in Europe after WWII, we denote only the contracting countries of European Community.

For the Member States of EC, the Council of Europe has been up to now the most important instrument, which established in 1949 as a result of the Congress of Europe in The Hague , and took for the basic of the human rights protection. The Council accepted the principles of Universal Declaration of Human Rights and integrated it into The European Convention for the Protection of Human Rights (the Convention hereafter), which and its 12 Protocols turned out to be the significant resource for Human Rights protection in Europe. Because of the existence of the Convention, the other two organizations established in the same age aftermath of the Second World War, i.e. OEEC and the European Communities didn’t include relevant clauses for Human Rights protection into their founding treaties. Since it was agreed at that time, the Council of Europe would focus on the protection of human rights, fundamental freedoms and democratic values, whereas the OECD and the European Communities were to be concerned with the economic restoration of Europe. The reason of separate organizations was based on a view to avoiding economic excuses for future inhumanity. Another reason came from the thought, which believed that the process of economic integration set forth in the Community Treaties could not lead to a violation of human rights. Furthermore, the original Member States in the Treaty of Rome feared, that the inclusion of a "bill of rights" in the Treaty might have brought about an undesirable expansion of Community powers, since it could lead Community institutions to interpret their powers as extending to anything not explicitly prohibited by the enumerated guarantees.

Under the regime of Council of Europe, a lots of achievement of human rights improvement has been reached , yet along with the development and expansion of EU, another mechanism on protection of human rights which does not totally rely on the Council of Europe has derived out on one hand, on the other hand being lack of provisions ruling human rights protection in the Treaty establishing EC did not prevent the EC and the later European Union from providing care for the protection against the violations on human rights. Naturally, how could a swelling supranational organization as EC, which has been continually strengthening its power in all social aspects, does not involve in human rights issues especially when the consciousness of human rights nowadays become more significant both in international and national stages? Regarding to EU, The protection system has been formed in three aspects.

First of all, the legislation in the Member States of EU. Since there were no Member States of EU (EC) which accedes to the Community without being a member of the Council of Europe, and according to the Convention, it impose obligations on the Member States that they should ensure that the internal laws and practices comply with the human rights standards set out in the instruments. Very member states in EU have recognize the principles derived from the Convention and incorporated them somehow into national laws, most importantly, provided constitutive protection as the basic legal resource for human rights protection. For example in Germany, Basic Law (Grundgesetz) Art 1 to 19 deliver explicit provisions even beyond the Convention; the same case as Part VIII (§71-85) in Constitution of Denmark ; in Britain the Act of Human Rights came into force on 2 October 2000 steers extending a ways, in which the Convention can be used before domestic courts. Certainly, according to the classic human rights lessons, the basic protection of human rights could only be afforded at the national level through national legislation and excise of authoritative power.

Secondly, the institutions and legislation at the EU level acts also with high respect to the human rights protection. The EU has showed its commitment to human rights and fundamental freedoms and has explicitly confirmed the EU's attachment to fundamental social rights ever since its establishment.

The Amsterdam Treaty established procedures intended to secure their protection. It was ascertained, as a general principle, that the European Union should respect human rights and fundamental freedoms, upon which the Union is founded. For the first time a procedure is introduced, according to which severe and continuing violations of Fundamental Rights can lead to suspension of voting and other rights of a member state, if the Union determined the existence of a serious and persistent breach of these principles by that Member State. As to the Candidate countries, they should also respect these principles to join the Union. Furthermore, It has also given the European Court of Justice the power to ensure respect of fundamental rights and freedoms by the European institutions. In accordance with the inner requirement for the implementation of development cooperation operations, in order to reach objective of developing and consolidating democracy, EU also need its rule respecting for human rights. Such cases we have are for instance the EU Council’s regulation on human rights, Council Regulation (EC) No 975/199 and Council Regulation (EC) No 976/1999 for example, are aimed at providing technical and financial aid for operations to promote and protect of civil and political rights as well as economic, social and cultural rights etc.

Likewise, at their meeting in Cologne in June 1999, EU leaders declared that in respect to the current stage of progress of the European Union, the fundamental rights applicable at Union level should be pushed forward, namely be consolidated in a Charter and thereby made more evident. They argued, that the legal resources of human rights protection come from not only the European Convention of Human Right, but also from various international conventions drawn up by the Council of Europe as well as the United Nations and the International Labor Organization, they also include EU treaties themselves and from the case law of the European Court of Justice. As a result, a Charter of Fundamental Rights of the European Union (the Charter hereinafter) was sketch out, which highlighted the EU’s respect for human rights, for fundamental freedoms and for the principle of democracy through listing more rights a more precise definition of the common values comparing the early documents including the Convention. We will continue to concentrate on the Charter in point 3 since it has been integrated in the draft Constitution as an outstanding achievement.

Finally, the opinion and case-law of European Court of Justice (ECJ hereafter) also have immense impact on the establishment of the instrument of human rights protection within EU.

Although the jurisprudence developed by the ECJ recognizes the Convention as the standard-setter in cases in which the Court has to consider and decide a human rights issue, since there were no relevant legislation existed in the frame of the Community, the ECJ furnish itself power in this aspect by means of case-law. Earlier in 1974, the ECJ first made reference to the ECHR in the Nold judgment, in which the ECJ emphasized its commitment to fundamental human rights based on the constitutional traditions of the Member States’ fundamental rights form an integral part of the general principles of law which the Court enforces. In assuring the protection of such rights, the Court is required to base itself on the constitutional traditions common to the Member States and therefore could not allow measures, which are incompatible with the fundamental rights recognized and guaranteed by the constitutions of such States. The ECJ declared, that the international treaties on the protection of human rights in which the Member States have cooperated or to which they have adhered could also supply indications which may be taken into account within the framework of Community law.

That implied, even without clear regulations in the treaties, the remedy against violation on human rights could also be provided within the framework of the Community in respect for the common traditions applied to the Member States, and in connection with we have mentioned about the Member States’ above, the principles and resource applied to the Member States derived from the Council of Europe. Thus a EU standard could be established by transform a rating comparison of the members’ legal systems to the case-law in ECJ in respect for human rights.

葫芦岛市人民防空管理办法

辽宁省葫芦岛市人民政府


葫芦岛市人民防空管理办法



葫芦岛市人民政府令

                第22号

现发布《葫芦岛市人民防空管理办法》,自发布之日起施行。



            葫芦岛市人民防空管理办法

第一章 总则

第一条 为有效地组织人民防空,全面提高人民防空能力,保障社会主义现代化建设和人民生命财产安全,根据《中华人民共和国人民防空法》和《辽宁省实施〈中华人民共和国人民防空法〉办法》的规定,结合我市实际,制定本办法。
第二条 本市行政区域内的一切组织和个人应当遵守本办法,享有人民防空保护的权利,依法履行人民防空的义务。
第三条 人民防空是我国国防建设的组成部分,坚持长期准备、重点建设、平战结合的方针,贯彻与经济建设协调发展、与城市建设密切结合的原则。

第四条 市及县(市)、区人民政府应当将人民防空建设纳入国民经济和社会发展计划,确保人防建设有计划、有步骤、有重点地实施。本市城市规划区、重要经济目标和各类开发区的新建民用建筑,必须符合城市总体规划,其结合民用建筑修建防空地下室的审批权,由市人防主管部门统一行使。
第五条 政府鼓励和支持社会团体、企事业组织和公民个人投资参与人民防空工程建设。人民防空工程平时由投资者管理使用,收益归投资者所有。战时服从防空需要,集中管理,统一使用。
第六条 各类人民防空工程设施受国家保护,任何组织或个人不得破坏、侵占、转让或出卖。一切组织和个人都有保护人民防空工程设施,对违法行为检举、揭发和控告的权利。
第七条 一切组织和个人都有依法参加人民防空工程建设、保护人民防空设施设备、交纳人民防空费用、接受人民防空教育、参加人民防空专业队伍并接受训练、执行人民防空勤务,开展相互救助等义务。

第二章 组织机构

第八条 市及县(市)、区人民政府和同级军事机关领导本行政区域内的人民防空工作。县级以上人民政府与同级军事机关组成的人民防空委员会,领导本行政区域内人民防空的议事协调工作。
第九条 市及县(市)、区人民政府的人民防空主管部门,受同级政府和军事机关的双重领导,接受上级人民防空主管部门的业务指导,负责本行政区域内的人民防空工作。计划、规划、建设、财政、土地、环保、公安、交通、邮政、电信、教育、卫生、供电、消防等有关部门,要在各自职责范围内做好人民防空的相关工作。建制镇、城市街道和大型企业,应根据需要设立工作机构或配备专兼职人员,承办本单位的人民防空工作。
第十条 县级以上人民防空主管部门依法履行下列职责:
(一)贯彻执行国家和省人民防空的法律、法规、规章的各项规定;
(二)编制人民防空建设规划和实施计划,会同有关部门拟定城市防空袭方案和人民防空建设与城市建设相结合规划;
(三)组织人民防空工程、通讯、警报的建设和管理;
(四)组织群众防空组织的建设和训练,开展符合实战需要的人民防空演习;
(五)组织社会性的人民防空宣传教育;
(六)管理人民防空经费和资产;
(七)战时负责发放空袭警报,组织疏散和掩敝,消除空袭后果等;
(八)组织开发利用人民防空设备和设施,发展人民防空经济;
(九)上级人民防空主管部门和本级人民政府、军事机关赋予的其他职责。

第三章 防护重点

第十一条 城市是人民防空的重点。城市防空袭方案和实施计划,由市、县(市)、区人民政府人民防空主管部门组织制定,经本级人民政府审定后,报上一级人民政府批准。编制防空袭方案涉及的各种资料数据,有关单位和个人应无偿提供。
第十二条 党政军机关,广播电视系统和通信、交通枢纽,重要的工矿企业、科研基地,重要桥梁、水库、供水、供电、供气工程等经济目标,以及空袭次生灾害源等,是本市经济防护重点。各有关部门必须采取有效防护措施并制定应急抢修抢险方案。
第十三章 城市人民政府制定城市发展总体规划,在布局结构、建筑密度、主要疏散道路以及绿地广场的分布和控制方面符合人民防空要求。新建、改建、扩建的重要经济目标,应将其防护设施纳入基本建设计划,防护标准要符合国家规定。
第十四条 人民防空主管部门应当依法对城市经济目标的人民防空建设进行监督检查,被检查单位应如实反映情况和提供必要的资料。

第四章 人民防空工程

第十五条 人民防空工程的设计和施工,必须符合国家规定的防护标准、战术要求和质量标准。本办法公布前已建成的地下工程,未建防护设施的,应制定平战转换措施。
第十六条 人民防空工程的建设程序按国家规定执行。人民防空主管部门应按照国家规定的权限,负责人民防空工程建设项目的计划管理、设计管理、定额管理、施工质量监督和竣工验收。
第十七条 人民防空工程包括战时人员与物资隐蔽、人民防空指挥、救护医疗等而单独修建的地下防护建筑,以及结合地面建筑修建的战时可用于防空的地下室和上述工程的设备设施及其附属建筑。人民防空工程由主体工程以及配套的出入通道、地面伪装房、配电房、防雨棚、挡土墙、进排风竖井、进排水管道、化粪池、储水库、冷却塔等附属设施组成。
第十八条 制定城市地下空间规划,应当确定地下空间防护需要,将人民防空工程建设规划纳入城市总体规划,与城市建设同步进行。地下防护空间建设应有利于战时的使用效能和平时的开发利用。
第十九条 公用的人民防空工程建设地上部分用地,属于国有的由县级以上人民政府依法划拨,并办理土地使用权属证明。
第二十条 人民防空指挥工程、人民防空公用工程、公用人员掩蔽工程由管辖地人民防空主管部门负责修建和管理;医疗救护、物资储备等专用工程由有关部门负责组织修建和管理,接受人民防空主管部门的监督检查和指导。
第二十一条 城市新建民用住宅建筑,必须按国家和省有关规定修建防空地下室:10层以上(含10层)的民用建筑,必须修建与该建筑物底层建筑面积相同的防空地下室;9层以下的民用建筑,应按地面建筑面积的2%修建防空地下室,面积不足一个防护单元的按一个防护单元修建。
第二十二条 结合民用建筑修建防空地下室的建设项目规划与立项,必须有人民防空主管部门参加审查和论证。
(一)城市的新区开发、旧城改造、集资统建和商品房建设的防空地下室建设规划,应当与地面建筑规划同时编制,由市人民防空主管部门和规划建设主管部门负责组织实施。
(二)新建民用建筑防空地下室项目由建设单位提出建设计划申请,经市建设主管部门和人民防空主管部门审核防空地下室建设方案后,报计划主管部门审批纳入年度基建计划。
(三)新建民用建筑防空地下室项目的初步设计经人民防空主管部门审查同意后,报建设主管部门审批。凡新建民用建筑其地下防空工程部分未经人民防空主管部门审核同意的,计划、土地、规划、建设部门均不得发给相关证书。
第二十三条 有下列情形之一,不能按规定修建防空地下室的,经市人民防空主管部门勘验批准可易地修建。易地修建防空地下室确有困难的,经省人民防空主管部门批准缴纳易地建设费,由县级以上人民防空主管部门组织易地建设:
(一)采用桩基且桩基承台顶面埋置深度小于3米或者地下室空间净高低于防空地下室规定标准的新建10层以上的民用建筑。
(二)因建设地段房屋或地下管网密集,防空地下室不能施工或者难以采取技术措施保证施工安全的民用建筑。
(三)在建筑物下只能局部修建防空地下室达不到规定指标的民用建筑。
(四)建在暗河、流沙等地质条件很差地段的民用建筑。
第二十四条 不按规定范围和标准修建的防空地下室或不按规定缴纳易地建设费的民用建筑项目,计划主管部门不列入基建计划,规划建设、人民防空主管部门不审批发证,电业部门不予供电,供水部门不予供水。
第二十五条 除国家和省另有规定外,市、县(市)、区任何组织和个人均无权减免人防工程易地建设费。特别情况确需减免的,由建设单位提出申请,经市人民防空主管部门审核后,报省人民防空主管部门批准。
第二十六条 市、县(市)、区人民政府有关部门对人民防空工程所需的建设用地应当依法予以保障。按照工程防护、安全防护、出入通道、工程孔口的实际需要,确定人民防空工程用地范围。有关部门要提供必要的条件,优先保障。
第二十七条 人民防空主管部门负责城市地下防护空间开发利用的统一规划和管理。城市发展地下交通干线等大型项目建设,必须兼顾城市防空袭的要求,人民防空主管部门要参与立项审批、设计审查、质量监督和竣工验收。人民防空工程建设的设计、施工、质量要严格执行国家规定的防护标准和质量标准。
第二十八条 禁止一切组织和个人的下列行为:
(一)占用或堵塞人民防空工程出入口;
(二)向人民防空工程内及孔口附近排水、排气和倾倒废弃物;
(三)在人民防空工程50米范围内采石、取土、爆破、挖掘、埋没管线或修建地面工程设施;
(四)在人民防空工程内生产或储存易燃、易爆、剧毒、放射性和腐蚀性物品;
(五)擅自改造、拆除人民防空工程;
(六)其它可能损毁人民防空工程的行为。
第二十九条 确因需要必须在人民防空工程安全区范围内埋设管线和修建地面设施时,实施单位必须报市人民防空主管部门批准,并采取有效的防护措施。确需改造、拆除人民防空工程的,必须按项目审批权限报市以上人民防空主管部门审批,并由拆除单位负责按期复建或者按现行人民防空工程造价予以补偿。
第三十条 人民防空工程要实行有效地维护和管理。公用的人民防空工程由人民防空主管部门负责维护管理和组织使用,单位的人民防空工程由单位负责维护管理和使用。长期闲置不用的,人民防空主管部门可调整使用。使用单位和个人,按规定交付使用费。各类人民防空工程要保持良好的使用状态,人民防空主管部门要加强对维护、管理、使用情况的监督检查。
第三十一条 平时使用人民防空工程的单位,负责工程的维护管理和设备维修、更新,不得改变主体结构和拆除防护设施设备,不得影响基本的防护效能。单位人民防空工程使用权发生变更时,应及时到有管理权的市、县(市)、区人民防空主管部门办理变更登记。
第三十二条 所有的人民防空工程(含防空地下室和普通地下室),战时一律由当地人民防空主管部门统一安排,作为防空掩蔽场所,任何单位和个人必须无条件服从。

第五章 通信和警报

第三十三条 市、县(市)、区人民政府人民防空主管部门负责制定本行政区域的人民防空通信、警报建设规划,组织本行政区域人民防空通信、警报网的建设和管理。
第三十四条 人民防空音响警报网建设所需的防空音响警报控制线、无线电移动指挥通信网中继线和寻呼警报网中继线,由电信部门提供保障。无线电管理机构对用于人民防空的无线电频率,按照规定减免频率占用费和其它有关费用。用于人民防空和应急救援的车载机动电声警报的安装和使用手续,公安部门应予以办理。人民防空主管部门在电台、电视台安装防空警报控制装置和发放防空警报,广播电视部门应予以保障。通信、广播、电视系统,在演练和战时必须优先传递、发放防空警报信号。
第三十五条 根据人民防空通信、警报建设规划和防空备战需要,人民防空主管部门建设与安装人民防空通信、警报设施,有关单位和个人必须配合,不得阻挠。在人民防空警报建设规划区域内修建指定设置防空警报的建筑,警报设施基础和电源线路、控制终端、管理用房要与该建筑同步建设,所需费用纳入建设项目预算,从人民防空建设经费中列支。
第三十六条 人民防空通信、警报设施必须保持良好的使用状态,平时应当为抢险救灾服务。设置在有关单位的人民防空警报设施,由其所在单位负责管理与维护,不得擅自拆除。确因城市建设需要迁移时,必须经该设施的人民防空主管部门批准,并按规定易地设置,迁移和重建费用由拆迁单位承担。
第三十七条 市、县(市)区人民政府根据需要,可以组织防空警报试鸣,并在试鸣5日前向各级单位和居民发布公告。

第六章 防空疏散

第三十八条 城市人民防空疏散计划方案,由市、县(市)、区人民防空主管部门应根据城市防空袭预案的规定,按照居民疏密程度分布制定疏散方案,报上级审定后进行落实。
第三十九条 各级人民政府人民防空主管部门要搞好后方疏散基地建设,并有组织地开展城乡疏散的必要演练。后方疏散基地的设施、设备属国防资产,任何单位和个人不得侵占和破坏。
第四十条 城市人口的防空袭疏散,必须遵照国家发布的命令,由市、县(市)、区人民政府统一组织实施,任何组织和个人无权擅自行动。

第七章 防空专业队伍建设

第四十一条 市、县(市)、区人民政府应当根据人民防空的需要,组建群众性防空专业队伍。防空专业队伍战时担负抢险抢修、医疗救护、防火灭火、防疫灭菌、消除毒害、保障通信、抢救人员、抢运物资、维护治安等任务;平时担负抢险救灾、应急救援和应付突发事件等任务。
第四十二条 防空专业队伍由下列部门负责组建:(一)建设、电力等部门组建抢险抢修队;(二)卫生、药品部门组建医疗救护队;(三)公安部门组建消防队、治安队;(四)卫生、环保等部门组建防化队;(五)邮政、电信、广播、电视部门组建通信队;(六)交通部门组建运输队。红十字会组织依法进行救护工作。
第四十三条 市政府人民防空主管部门应当制定防空专业队伍训练计划,由各组建单位负责组织落实。防空专业队伍所需防核、防化和防生物武器等特种装备器材及集中脱产训练的生活补助费,由各级人民防空主管部门承担。其它设施设备、器材和参训人员的工资、福利等由负责组建部门承担。
第四十四条 防空专业队伍的组建和训练接受人民防空主管部门的检查和考核。战时和平时执行应急救援任务时,接受人民防空(民防救援)指挥机构的统一调动和指挥。

第八章 人民防空教育

第四十五条 各级人民政府要将人民防空教育纳入国防教育计划和普法教育规划,使公民增强国防观念,掌握人民防空的基本知识和技能。
第四十六条 各级人民政府人民防空主管部门应会同有关部门制定人民防空教育计划,规定教学内容,加强监督检查。大学、高中和中等专业学校在校学生的人民防空教育结合军训进行;城镇初中在校学生的人民防空教育以防核、防化、防生物武器为重点,列入教学计划,执行国家规定课时,由教育行政部门组织实施。国家机关、社会团体、企事业单位人员的人民防空教育,由所在单位组织实施;其它人员的人民防空教育,由街道办事处和乡(镇)人民政府组织实施。
第四十七条 宣传、文化、教育、新闻出版、广播电视等部门,要支持和协助开展人民防空教育。

第九章 人民防空经费

第四十八条 人民防空经费是国防建设费的重要组成部分,是保障人民防空建设和开展相关业务的专项经费,由市、县(市)、区人民政府和社会共同负担。县级以上人民政府安排的人民防空专项建设经费,列入同级财政年度预算,统一用于人民防空建设,并随着当地经济发展和人民防空建设需要相应调整。
第四十九条 本行政区域内的国家机关、社会团体、企事业单位、其他社会组织和个体工商户,必须按照国家和省规定负担人民防空费用。社会负担的人民防空经费包括:(一)人民防空工程施工费用(即人员工资、福利待遇、劳保用品、零星工具,简称四项费用),必须缴纳的国家机关、社会团体、企事业单位(包括国有企业、集体企业、中外合资企业、私营企业)按在职职工人数(含合同工、临时工)、个体工商户每人每年15元交纳。企业负担的费用列入本年度成本,其他单位列入管理费。(二)结合民用建筑修建防空地下室的易地建设费(简称结建费),按规定应修建防空地下室而未修建的,按应建防空地下室的面积每平方米2200元缴纳;(三)集体所有制单位税后积累按税后留利的4%缴纳,缴费达不到四项费用标准的,按四项费用标准缴纳。(四)人民防空工程、设施设备平时开发利用的使用费。(五)人民防空工程、设施设备拆除补偿费。以上各项费用如国家和省有新的收费标准规定从其规定。
第五十条 社会负担的人民防空经费,任何组织不得随意减免、拖欠、拒付或挪作它用。
第五十一条 人民防空经费的收取,在城市规划区内、重要经济目标和各类开发区的结建费和四项费用等其它费用,由市人民防空主管部门负责收取、管理,其余的由所在地县、(市)区人民防空主管部门负责收取管理,实行财政专户储存,主要用于人民防空工程建设,以保证人民防空经费的战备性质和专项投资方向。财政专户存款利息全部用于人防建设。
第五十二条 人民防空经费的筹集、管理和使用接受同级政府财政、审计、物价部门和上级人民防空主管部门的专门监督和政府法制监督。

第十章 奖励与处罚


第五十三条 市、县(市)区人民政府和同级军事机关,对在人民防空工作中成绩显著的单位和个人给予表彰和奖励。
第五十四条 城市新建民用建筑,违反国家和省规定不修建防空地下室的,由具有管辖权的县级以上人民防空主管部门责令限期易地补建或缴纳易地建设费,可并处10万元以下罚款。
第五十五条 有下列行为之一的,由县级以上人民防空主管部门对当事人给予警告、责令改正或限期改正违法行为,可以对个人并处5000元以下罚款,对单位并处1万元以上5万元以下罚款。造成损失的,应当依法赔偿。(一)侵占人民防空工程或者拆除人民防空工程拒不补建的;(二)不按国家规定的防护标准和质量标准建人民防空工程的;(三)擅自改变人民防空工程主体结构的;(四)覆盖人民防空工程测量标准、擅自在人民防空工程周围施工危害人民防空工程安全和使用效能的;(五)违反规定向人民防空工程内排泄废水、废气或者倾倒废弃物的;(六)占用人民防空通信专用频率、使用与防空警报相同音响信号,擅自拆除人民防空通信、警报设施设备的;(七)阻挠安装人民防空通信警报设施设备拒不改正的。
第五十六条 违反国家、省人民防空法律、法规和本办法规定,有下列情
形之一,尚不构成犯罪的,由县级以上人民防空主管部门和公安机关依《人民防空法》和《治安管理处罚条例》及其它有关法律、法规和规章的规定给予处罚;构成犯罪的,依法追究刑事责任。战时从重处罚。
(一)故意阻挠和妨碍人民防空工作人员依法执行公务的;
(二)侵占或故意损坏人民防空设施设备的;
(三)编造、传播谣言、组织煽动群众擅自离城疏散的;
(四)在人民防空设施内或者危害安全使用范围内生产储存易燃、易爆、剧毒、放射性等危险物品的;
(五)堵塞人民防空工程进出道路及通道口部的;
(六)擅自在距人民防空工程50米范围内挖掘取土、重压等或修建地面工程设施的;
(七)不履行人民防空义务,不缴纳应负担的人民防空经费,侵犯他人人民防空权利,情节严重的;
(八)在人民防空设施建设中,不按照国家标准设计,项目审查或者施工管理不严、偷工减料,对人民防空设施造成破坏、报废、重大人员伤亡和财产损失的;
(九)利用人民防空工程和设施实施经济、刑事犯罪活动;
(十)其它应当依法受处罚的行为。
第五十七条 截留、挪用或贪占人民防空经费的,由有关主管部门依照法律、行政法规予以处罚;对有关责任人,由所在单位或行政监察机关追究行政责任;构成犯罪的,依法追究刑事责任。
第五十八条 实施行政处罚,严格执行《行政处罚法》的各项规定,使用全市统一的《行政处罚决定书》和全省统一的罚款收据。
第五十九条 各级人民防空主管部门及相关部门的工作人员应当尽职尽责地做好人民防空的战备工作。对因玩忽职守、滥用职权、徇私舞弊等行为触犯刑律的,依法追究刑事责任;尚不构成犯罪的,由行政监察机关依法给予行政处分。

第十一章 附则

第六十条 此前本市有关规定与本办法不一致的,以本办法为准。本办法未尽事宜按国家和省规定执行。
第六十一条 本办法执行中的具体问题由市人民政府人民防空主管部门负责解释。


               葫芦岛市人民政府办公室 2001年4月17日印发