国务院


中华人民共和国筵席税暂行条例(附英文)

1988年9月22日，国务院

第一条 为引导合理消费，提倡勤俭节约社会风尚，制定本条例。
第二条 凡在我国境内设立的饭店、酒店、宾馆、招待所以及其他饮食营业场所举办筵席的单位和个人，为筵席税的纳税义务人（以下简称纳税人），应当依照本条例的规定缴纳筵席税。
第三条 筵席税按次从价计征，税率为15％～20％。
筵席税的征税起点为，一次筵席支付金额（包括菜肴、洒、饭、面、点、饮料、水果、香烟等价款金额，下同）人民币二百至五百元；达到或者超过征税起点的，按支付金额全额计算征收筵席税。省、自治区、直辖市人民政府可以结合本地实际情况，在上述规定的幅度内确定适用税率和征税起点。
第四条 个别需要免征筵席税的，由省、自治区、直辖市人民政府确定。
第五条 承办筵席的饭店、酒店、宾馆、招待所以及其他经营饮食业的单位和个人，为筵席税的代征代缴义务人（以下简称代征人），负责筵席税的代征代缴。
第六条 对纳税人一次筵席支付金额达到或者超过征税起点的，代征人应当在收取筵席价款的同时，代征筵席税税款。
代征的税款，交地方财政。
第七条 代征人代征税款时，应当填写税务机关印制的代征筵席税专用凭证，交给纳税人。
第八条 对依照规定履行代征代缴义务的代征人，税务机关可按其代缴纳税金额的大小，在省、自治区、直辖市税务局规定的幅度内，提取并付给一定的代征手续费。
第九条 纳税人阻挠、刁难或者抗拒代征人税款的，由税务机关依法处理。
第十条 筵席税的征收管理，依照《中华人民共和国税收征收管理暂行条例》及其有关规定执行。
第十一条 本条例由财政部负责解释；施行细则由省、自治区、直辖市人民政府制定，报财政部备案。
第十二条 本条例施行日期由各省、自治区、直辖市人民政府确定。

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBANQUET TAX

(State Council: 22 September 1988)

Whole Doc.
Article 1
These Regulations are formulated to provide guidance on reasonable
consumption and to promote the practice of thrift and economy within
society.
Article 2
All units or individuals (hereinafter referred to as "taxpayers")
that hold banquets in China at restaurants, cafes, hotels, guest houses
and other places engaged in catering shall be subject to banquet tax, and
shall pay banquet tax in accordance with the provisions of these
Regulations.
Article 3
Banquet tax shall be calculated and imposed on each occasion at a tax
rate of 15 to 20% of the cost of the banquet.
The threshold with respect to the liability to banquet tax shall be
based on the one-off cost of the banquet (including the amount paid for
main-course dishes, wine, rice, wheaten dishes, light refreshments,
beverages, fruits, cigarettes and other such items) and shall be between
200 and 500 yuan (Renminbi). Where the cost equals or exceeds the
threshold amount, banquet tax shall be calculated and imposed on the total
amount paid.
The people's governments of the respective provinces, autonomous
regions and municipalities directly under the Central Government may,
taking into account the local conditions, determine the applicable tax
rate and tax threshold within the ranges mentioned in the preceding
paragraph.
Article 4
The specific circumstances in which exemption from banquet tax is
necessary shall be determined by the people's governments of the
respective provinces, autonomous regions and municipalities directly under
the Central Government.
Article 5
Restaurants, cafes, hotels, guest houses and other units and
individuals engaged in the catering business (hereinafter referred to as
"tax collecting agents") shall be responsible for the collection and
remittance of banquet tax and shall be responsible for the collection and
turning over of banquet tax.
Article 6
If the one-off cost paid by a taxpayer for a banquet equals or
exceeds the threshold amount for the banquet tax, the tax collecting agent
shall, when collecting payment for the banquet, collect the banquet tax.
The amount of tax collected shall be remitted to the local treasury.
Article 7
When collecting tax payment, the tax collecting agent shall complete
a special banquet tax payment certificate, printed by the tax authorities,
which shall be given to the taxpayer.
Article 8
For tax collecting agents who have performed their obligations to
collect and remit banquet tax, in accordance with the relevant provisions,
the tax authorities may set aside and pay a handing fee, based on the
amount of tax remitted, within a range determined by the tax bureaus of
the respective provinces, autonomous regions and municipalities directly
under the Central Government.
Article 9
Taxpayers who are obstructive or create difficulties in respect of
the collection of tax by tax collecting agents or who refuse to pay the
tax shall be dealt with by the tax authorities in accordance with the law.
Article 10
The administration of the collection of banquet tax shall be governed
by the Provisional Regulations of the People's Republic of China
Concerning Tax Administration and the relevant provisions.
Article 11
The Ministry of Finance shall be responsible for the interpretation
of these Regulations; rules for implementation shall be formulated by the
people's governments of the respective provinces, autonomous regions and
municipalities directly under the Central Government and shall be
submitted to the Ministry of Finance for the record.
Article 12
The effective date of these Regulations shall be determined
respectively by the people's governments of the provinces, autonomous
regions and municipalities directly under the Central Government.


卫生部


关于设立集中收治传染性非典型肺炎病人和疑似病人定点医院有关问题的通知


各省、自治区、直辖市卫生厅局，新疆生产建设兵团卫生局：

　　为指导各地合理设立收治传染性非典型肺炎病人和疑似病人定点医院（以下简称定点医院），及时将全部传染性非典型肺炎病人和疑似病人收治入院，有效救治，同时，尽可能减少一线工作人员的感染，控制疫情，现将有关事项通知如下：

　　一、根据疫情及发展趋势，由设区的市级以上卫生行政部门统一规划，合理整合卫生资源，确保将传染性非典型肺炎病人和疑似病人全部、及时地收入定点医院治疗。

　　设立定点医院时，应首先指定具有隔离防护条件并符合收治呼吸道传染病病人要求的医院，也可将通过改建符合上述条件的医院作为定点医院，并应另指定有条件的医院作为后备医院，做好随时收治传染性非典型肺炎病人和疑似病人的准备。为提高重症传染性非典型肺炎病人的治愈率，定点医院应设有重症监护病房，配备相应的救治技术力量和设备。

　　二、定点医院消毒、隔离、防护措施应严格执行《卫生部办公厅关于印发〈传染性非典型肺炎医院感染控制指导原则〉的通知》（卫发电[2003]43号）的规定。

　　三、定点医院应成立由呼吸科、传染病科和重症监护科医师组成的专家组，配备有以呼吸科医师为骨干的医师队伍。

　　四、定点医院应根据传染性非典型肺炎病人和疑似病人救治的实际工作需要，合理调配医务人员，既要保证有充足的医务人员在临床一线工作，还要避免病区工作人员过多而增加感染的机率。

　　附件：非典型肺炎定点医院病房床位与人员配备比例标准（试行）


卫生部办公厅

二OO三年五月二十三日


附件:非典型肺炎定点医院病房床位与人员配备比例标准（试行）


　　1、普通病房

　　床位：医生 1:0.4

　　床位：护士 1:0.9-1.0

　　2、重症监护病房

　　床位：医生 1.5:1

　　床位：护士 1:3.5-4.0

　　以上配备标准包括白班、夜班人员；各病区根据病床数，还需合理配备卫生人员（30张床4名，50张床5名）；其他人员的配备可根据实际需要相应安排。