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中华人民共和国消费税暂行条例实施细则(附英文)

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中华人民共和国消费税暂行条例实施细则(附英文)

财政部


中华人民共和国消费税暂行条例实施细则(附英文)

1993年12月25日,财政部

细则
第一条 根据《中华人民共和国消费税暂行条例》(以下简称条例)第十八条的规定制定本细则。
第二条 条例第一条所说的“单位”,是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所说的“个人”,是指个体经营者及其他个人。
条例第一条所说的“在中华人民共和国境内”,是指生产、委托加工和进口属于应当征收消费税的消费品(以下简称“应税消费品”)的起运地或所在地在境内。
第三条 条例所附《消费税税目税率(税额)表》中所列应税消费品的具体征税范围,依照本细则所附《消费税征收范围注释》执行。
每大箱(五万支,下同)销售价格(不包括应向购货方收取的增值税税款,下同)在780元(含)以上的,按照甲类卷烟税率征税;每大箱销售价格在780元以下的,按乙类卷烟税率征税。
第四条 条例第三条所说的“纳税人兼营不同税率的应税消费品”,是指纳税人生产销售两种税率以上的应税消费品。
第五条 条例第四条所说的“纳税人生产的、于销售时纳税”的应税消费品,是指有偿转让应税消费品的所有权,即以从受让方取得货币、货物、劳务或其他经济利益为条件转让的应税消费品。
第六条 条例第四条所说的“纳税人自产自用的应税消费品,用于连续生产应税消费品的”,是指作为生产最终应税消费品的直接材料、并构成最终产品实体的应税消费品。
“用于其他方面的”,是指纳税人用于生产非应税消费品和在建工程,管理部门,非生产机构,提供劳务,以及用于馈赠、赞助、集资、广告、样品、职工福利、奖励等方面的应税消费品。
第七条 条例第四条所说的“委托加工的应税消费品”,是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。对于由受托方提供原材料生产的应税消费品,或者受托方先将原材料卖给委托方,然后再接受加工的应税消费品,以及由受托方以委托方名义购进原材料生产的应税消费品,不论纳税人在财务上是否作销售处理,都不得作为委托加工应税消费品,而应当按照销售自制应税消费品缴纳消费税。
委托加工的应税消费品直接出售的,不再征收消费税。
第八条 消费税纳税义务发生时间,根据条例第四条的规定,分列如下:
一、纳税人销售的应税消费品,其纳税义务的发生时间为:
1.纳税人采取赊销和分期收款结算方式的,其纳税义务的发生时间,为销售合同规定的收款日期的当天。
2.纳税人采取预收货款结算方式的,其纳税义务的发生时间,为发出应税消费品的当天。
3.纳税人采取托收承付和委托银行收款方式销售的应税消费品,其纳税义务的发生时间,为发出应税消费品并办妥托收手续的当天。
4.纳税人采取其他结算方式的,其纳税义务的发生时间,为收讫销售款或者取得索取销售款的凭据的当天。
二、纳税人自产自用的应税消费品,其纳税义务的发生时间,为移送使用的当天。
三、纳税人委托加工的应税消费品,其纳税义务的发生时间,为纳税人提货的当天。
四、纳税人进口的应税消费品,其纳税义务的发生时间,为报关进口的当天。
第九条 条例第五条所说的“销售数量”是指应税消费品的数量。具体为:
一、销售应税消费品的,为应税消费品的销售数量。
二、自产自用应税消费品的,为应税消费品的移送使用数量。
三、委托加工应税消费品的,为纳税人收回的应税消费品数量。
四、进口的应税消费品,为海关核定的应税消费品进口征税数量。
第十条 实行从量定额办法计算应纳税额的应税消费品,计量单位的换算标准如下:

一、啤酒 1吨=988升
二、黄酒 1吨=962升
三、汽油 1吨=1388升
四、柴油 1吨=1176升
第十一条 根据条例第五条的规定,纳税人销售的应税消费品,以外汇结算销售额的,其销售额的人民币折合率可以选择结算的当天或者当月1日的国家外汇牌价(原则上为中间价)。纳税人应在事先确定采取何种折合率,确定后一年内不得变更。
第十二条 条例第六条所说的“销售额”,不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的,在计算消费税时,应当换算为不含增值税税款的销售额。其换算公式为:
应税消费品的销售额=含增值税的销售额÷(1+增值税税率或征收率)
第十三条 实行从价定率办法计算应纳税额的应税消费品连同包装销售的,无论包装是否单独计价,也不论在会计上如何核算,均应并入应税消费品的销售额中征收消费税。如果包装物不作价随同产品销售,而是收取押金,此项押金则不应并入应税消费品的销售额中征税。但对因逾期收回的包装物不再退还的和已收取一年以上的押金,应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。
对既作价随同应税消费品销售,又另外收取押金的包装物的押金,凡纳税人在规定的期限内不予退还的,均应并入应税消费品的销售额,按照应税消费品的适用税率征收消费税。

第十四条 条例第六条所说的“价外费用”,是指价外收取的基金、集资费、返还利润、补贴、违约金(延期付款利息)和手续费、包装费、储备费、优质费、运输装卸费、代收款项、代垫款项以及其他各种性质的价外收费。但下列款项不包括在内:
一、承运部门的运费发票开具给购货方的。
二、纳税人将该项发票转交给购货方的。
其他价外费用,无论是否属于纳税人的收入,均应并入销售额计算征税。
第十五条 条例第七条、第八条所说的“同类消费品的销售价格”,是指纳税人或代收代缴义务人当月销售的同类消费品的销售价格,如果当月同类消费品各期销售价格高低不同,应按销售数量加权平均计算。但销售的应税消费品有下列情况之一的,不得列入加权平均计算:
一、销售价格明显偏低又无正当理由的。
二、无销售价格的。
如果当月无销售或者当月未完结,应按照同类消费品上月或最近月份的销售价格计算纳税。
第十六条 条例第七条所说的“成本”,是指应税消费品的产品生产成本。
第十七条 条例第七条所说的“利润”,是指根据应税消费品的全国平均成本利润率计算的利润。应税消费品全国平均成本利润率由国家税务总局确定。
第十八条 条例第八条所说的“材料成本”,是指委托方所提供加工材料的实际成本。
委托加工应税消费品的纳税人,必须在委托加工合同上如实注明(或以其它方式提供)材料成本,凡未提供材料成本的,受托方所在地主管税务机关有权核定其材料成本。
第十九条 条例第八条所说的“加工费”,是指受托方加工应税消费品向委托方所收取的全部费用(包括代垫辅助材料的实际成本)。
第二十条 条例第九条所说的“关税完税价格”,是指海关核定的关税计税价格。
第二十一条 根据条例第十条的规定,应税消费品计税价格的核定权限规定如下:
一、甲类卷烟和粮食白酒的计税价格由国家税务总局核定。
二、其他应税消费品的计税价格由国家税务总局所属税务分局核定。
三、进口的应税消费品的计税价格由海关核定。
第二十二条 条例第十一条所说的“国务院另有规定的”是指国家限制出口的应税消费品。
第二十三条 出口的应税消费品办理退税后,发生退关,或者国外退货进口时予以免税的,报关出口者必须及时向其所在地主管税务机关申报补缴已退的消费税税款。
纳税人直接出口的应税消费品办理免税后,发生退关或国外退货,进口时已予以免税的,经所在地主管税务机关批准,可暂不办理补税,待其转为国内销售时,再向其主管税务机关申报补缴消费税。
第二十四条 纳税人销售的应税消费品,如因质量等原因由购买者退回时,经所在地主管税务机关审核批准后,可退还已征收的消费税税款。
第二十五条 根据条例第十三条的规定,纳税人到外县(市)销售或委托外县(市)代销自产应税消费品的,于应税消费品销售后,回纳税人核算地或所在地缴纳消费税。
纳税人的总机构与分支机构不在同一县(市)的,应在生产应税消费品的分支机构所在地缴纳消费税。但经国家税务总局及所属税务分局批准,纳税人分支机构应纳消费税税款也可由总机构汇总向总机构所在地主管税务机关缴纳。
第二十六条 本细则由财政部解释,或者由国家税务总局解释。
第二十七条 本细则自条例公布施行之日起实施。

DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX

(Ministry of Finance: 25 December 1993)

Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with stipulations
of Article 18 of "Provisional Regulations of the People's Republic of
China on Consumption Tax" (hereinafter referred to as "the Regulations").
Article 2
"Units" mentioned in Article 1 of the Regulations refer to
State-owned enterprises, collectively-owned enterprises, privately owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" mentioned in Article 1 of the Regulations refer to
individual business operators and other individuals.
"Within the territory of the People's Republic of China" mentioned in
Article 1 of the Regulations refers to the fact that places of despatch or
the locations of the consumer goods produced, contract processed and
imported which shall be chargeable to Consumption Tax (hereinafter
referred to as "taxable consumer goods") are in the territory.
Article 3
Specific scope of taxation for taxable consumer goods stated in the
attached
to the Regulations shall be determined in accordance with Notes for Scope of Taxation of Consumption Taxes> attached to these
Detailed Rules.
Selling price (excluding Value Added Tax to be collected from the
purchaser, the same definition below) of each big box (fifty thousand
sticks, the same definition below) is 780 yuan or more, tax shall be
chargeable in accordance with the tax rate of Grade A cigarettes; selling
price of each big box is less than 780 yuan, tax shall be chargeable in
accordance with the tax of Grade B cigarettes.
Article 4
"Taxpayers dealing in taxable consumer goods with different tax
rates" mentioned to in Article 3 of the Regulations refer to taxpayers
producing and selling taxable consumer goods with more than two applicable
tax rates.
Article 5
For taxable consumer goods which are "produced by the taxpayer and
shall be subject to tax upon sales" mentioned in Article 4 of the
Regulations refer to the transfer of the proprietary rights of taxable
consumer goods with compensation, that is, transfer of taxable consumer
goods on the condition of receiving cash, goods, services or other
economic benefits from the transferee.
Article 6
"Self-produced taxable consumer goods for the taxpayer's own use in
the continuous production of taxable consumer goods" mentioned in Article
4 of the Regulations refer to taxable consumer goods which are used as
direct materials for the production of final taxable consumer goods and
which constitute a substance form of the final product.
"For other use" refers to the use of taxable consumer goods by
taxpayers for the production of non-taxable consumer goods; for
construction in process, administrative departments and non- production
institutions and provision of services; and taxable consumer goods used as
donations, sponsor, fund-raising, advertising, samples, staff welfare,
awards, etc.
Article 7
"Taxable consumer goods sub-contracted for processing" mentioned in
Article 4 of the Regulations refer to processed taxable consumer goods for
which the principal provides raw materials and major materials and for
which the contractor only receives processing fees and supplying part of
auxiliary materials for processing. Taxable consumer goods produced with
raw materials provided by the contractor, processed by the contractor with
raw materials firstly sold to the contractor by the principal, and
produced by the contractor with raw materials bought under the name of the
principal shall not be regarded as taxable consumer goods contracted for
processing but shall be regarded as sales of self- produced taxable
consumer goods subject to Consumption Tax regardless of whether or not
taxpayers treat them as sales in their accounts.
Consumption Tax shall not be levied on taxable consumer goods
contracted for processing which are for direct sale.
Article 8
In accordance with provisions of Article 4 of the Regulations, the
time when the liability to pay Consumption Tax arises is as follows:
1. For taxpayers selling taxable consumer goods, the time when the
liability to pay tax arises is:
a. For taxpayers adopting the settlement methods of selling on credit
and receipt by instalments, the time when the liability to pay tax arises
shall be the day of collection as stipulated in the sales contract.
b. For taxpayers adopting the settlement method of receipt in
advance, the time when the liability to pay tax arises is the day on which
the taxable consumer goods are delivered.
c. For taxpayers adopting the method of entrusted for collection or
entrusted with the banks for collection, the time when the liability to
pay tax on the sale of taxable consumer goods arises is the day when the
taxable consumer goods are delivered and the procedure for entrusted
collection are completed.
d. For taxpayers adopting other methods of settlement, the time when
the liability to pay tax arise is the day when they have received the
sales payment or the evidence to obtain the sales payment.
2. For taxpayers using self-producing taxable consumer goods, the time
when the liability to pay tax arises is the day of transfer for use.
3. For taxable consumer goods contracted for processing by taxpayers,
the time when the liability to pay tax arises is the day of receiving the
goods by the taxpayer.
4. For taxable consumer goods imported by taxpayers, the time when the
liability to pay tax arises is the day of import customs declaration.
Article 9
"Sales volume" mentioned in Article 5 of the Regulations refers to
volume of taxable consumer goods which is further specified as follows:
1. For the sale of taxable consumer goods, it is the sales volume of
the taxable consumer goods.
2. For own usage of self-producing taxable consumer goods, it is the
volume of the taxable consumer goods transferred for use.
3. For taxable consumer goods contracted for processing, it is the
volume of taxable consumer goods collected back by the taxpayers.
4. For imported taxable consumer goods, it is the tax assessable
volume for import of taxable consumer goods certified by the customs
office.
Article 10
For taxable consumer goods Whose tax payable shall be calculated
according to the amount on volume method, the conversion standard of the
measurement units shall be as follows:
1. Beer 1ton = 988 litres
2. Yellow wine 1ton = 962 litres
3. Gasoline 1ton = 1388 litres
4. Diesel oil 1ton = 1176 litres
Article 11
Pursuant to the stipulations of Article 5 of the Regulations, for
taxable consumer goods sold by taxpayers where the sales amounts are
settled in foreign currencies, the Renminbi conversion rate for the sales
amount to be selected can be the State official foreign exchange rate (the
mid-rate in principle) quoted on the day of settlement or the first day of
that month. Taxpayers shall determine in advance the conversion rate to be
adopted, once determined, no change is allowed within one year.
Article 12
"Sales amount" mentioned in Article 6 of the Regulations does not
include Value-added Tax that shall be collected from the purchasers. If
the amount of Value-added Tax has not been deducted from the sales amount
of the taxable consumer goods, or if the price and the amount of
Value-added Tax are jointly collected because the special invoice of
Value-added Tax shall not be issued by the taxpayers, it shall be
converted into sales amount excluding the amount of Value-added Tax for
computing the Consumption Tax. The conversion formula is:
Sales amount of Sales amount including VAT
taxable consumer goods = ----------------------------
(1 + VAT rate or levy rate)
Article 13
If taxable consumer goods with the tax payable computed under the
rate on value method are sold together with the packaging, the packaging
shall be included in the sales amount of the taxable consumer goods for
the levy of Consumption Tax regardless of whether or not the packaging is
priced individually and regardless of how it is computed in the accounts.
If packaging is sold along with products without being priced but with a
deposit obtained, such deposit item shall not be included in the sales
amount of taxable consumer goods for tax levy. However, deposits which are
not refunded because the packaging is not returned within a time limit or
are received for more than one year shall be included in the sales amount
of taxable consumer goods and be subject to Consumption Tax according to
the applicable Consumption Tax rate.
In cases where the packaging has been priced when sold along with
taxable consumer goods and deposits have been received in addition, the
amount shall be included in the sales amount of the taxable consumer goods
and be subject to Consumption Tax according to the applicable Consumption
Tax rate if the packaging not returned by taxpayers within a designated
time limit.
Article 14
"Other charges" mentioned in Article 6 of the Regulations refer to
other funds, fund raising charges, profits returned, subsidies, damages on
breach of contract (interest on deferred payment), handling charges,
packaging fees, contingency charges, quality charges, freight and loading
and unloading charges, commission received, commissioned payments and
charges of any other nature which are in addition to the price charged.
But the following amounts shall not be included:
1. A freight invoice of transportation organizations is issued to the
purchasers.
2. The same invoice that is forwarded by the taxpayer to the
purchasers.
All other charges, regardless of whether or not they are income of
the taxpayer, shall be included in the sales amount in computing the tax
payable.
Article 15
"The selling price of similar consumer goods" mentioned in Article 7
and Article 8 of the Regulations refers to the selling price of similar
consumer goods sold in that month by taxpayers or withholding agents. If
the selling prices of similar consumer goods vary in various periods
within that month, tax shall be computed according to the sales volume on
weighted average basis. However, the sales of taxable consumer goods shall
not be computed under weighted average in one of the following conditions:
1. The selling price is obviously low and with out proper
justification;
2. There is no selling price. If there is no sales or if sales has
not been completed in that month, tax shall be paid according to the
selling prices of similar consumer goods of last month or the most recent
month.
Article 16
"Cost" mentioned to in Article 7 of the Regulations refers to the
product production cost of taxable consumer goods.
Article 17
"Profit" mentioned in Article 7 of the Regulations refers to profit
computed according to national average cost-plus margin rate of taxable
consumer goods. National average cost-plus margin rate of taxable consumer
goods shall be determined by the State Administration of Taxation.
Article 18
"Cost of material" mentioned in Article 8 of the Regulations refers
to the actual cost of processing materials provided by contractor.
Taxpayers contracted taxable consumer goods for processing must
truthfully indicate the cost of material in the contract processing
contracts (or provided in other forms). In cases where no cost of
material is provide, the local competent tax authorities of the contractor
shall have the right to determine the cost of material.
Article 19
"Processing fee" mentioned in Article 8 of the Regulations refers to
all fees the contractor received from the principal for the processing of
taxable consumer goods (including the actual cost of auxiliary materials
paid under commissioned payments).
Article 20
"Customs dutiable value" mentioned in Article 9 of the Regulations
refers to the customs dutiable value determined by the customs office.
Article 21
In accordance with Article 10 of the Regulations, the power to
determine dutiable value of the taxable consumer goods is stipulated as
follows:
1. Dutiable value for Grade A cigarettes and white spirits made from
cereal shall be determined by the State Administration of Taxation.
2. Dutiable value for other taxable consumer goods shall be
determined by the local tax bureaus directly under the State
Administration of Taxation.
3. Dutiable value for imported taxable consumer goods shall be
determined by the customs office.
Article 22
"As otherwise determined by the State Council" mentioned in Article
11 of the Regulations refers to taxable consumer goods export of which is
restricted by the State.
Article 23
If rejection by customs occurs on exported taxable consumer goods
that has completed the tax refund or tax exemption is allowed for the
import of returned export goods from overseas, export customs declarer
shall report and pay back the amount of Consumption Tax refunded timely to
local competent tax authorities.
In cases where tax exemption for direct exported taxable consumer
goods has been completed by taxpayers, rejection by customs occurs and
exported goods are returned from overseas, and if tax exemption is granted
at the time of importation, the taxpayers may defer to pay back the tax
upon approval by the local competent tax authorities and pay back
Consumption Tax to the local competent tax authorities when the goods are
transferred for domestic sale in the territory.
Article 24
If taxable consumer goods sold by taxpayers are returned by
purchasers because of quality and other reasons, the amount of Consumption
Tax paid may be refunded upon approval by local competent tax authorities.
Article 25
Pursuant to the provisions of Article 13 of the Regulations, if
taxpayers sell in other county (or city) or appoint agent to sell in other
county (or city) taxable consumer goods produced by the taxpayers, the
taxpayers shall pay Consumption Tax to where the accounting is done or
where the taxpayer is located after the taxable consumer goods are sold.
If the taxpayer's head office and branch office are not in the same
county (or city), Consumption Tax shall be paid at the location where the
branch office produce the taxable consumer goods. However. upon approval
by the State Administration of Taxation and the relevant local tax bureau,
the Consumption Tax payable of the branch office of the taxpayer may be
paid in consolidation by the head office to the local competent tax
authorities where the head office is located.
Article 26
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 27
These Detailed Rules shall be implemented on the date the Regulations
are promulgated.


“乙肝歧视”又现:透视规则在地方的变形

杨涛

国家人事部和卫生部今年初联合颁布的《公务员录用体检通用标准(试行)》,使曾经一度引起媒体和公众广泛关注的“乙肝歧视”争论逐渐平息。然而日前记者接到读者反映,在今年公务员招考中,浙江省人事厅仍在国家体检标准之外要求对考生加做“乙肝表面抗原”检查,结果又在当地引起了不小的争议。(《北京青年报》4月18日)
人事部、卫生部于今年1月19日公布的《公务员录用体检通用标准(试行)》第七条明确规定,各种急慢性肝炎,不合格。乙肝病原携带者,经检查排除肝炎的,合格。从这一规定来看,并无加做“乙肝表面抗原”检查的规定。而人事部、卫生部发布的这一标准是部委规章,作为地方国家机关的浙江省人事厅必须认真执行,显然,浙江省人事厅另外制订加做“乙肝表面抗原”检查是与这一标准相违背。
当然,卫生部有关负责人在上述标准发布时表示,试行的通用标准适用于一般职位公务员的录用体检工作,是一个最低标准,各地、各部门可以结合本地区、本部门的实际,参照执行。在实践中,由于各地的情况千差万别,如果法律、法规、规章在制订时,过分强调全国统一标准,可能带来执法的僵化和不适应,因此,各地在执行法律、法规、规章时,可以在自己的权限内,制订实施细则和在法律、法规、规章的授权下进行适当的变通。
对于能否录用乙肝感染者的人为公务员,一度是全社会的热点话题。事情源于浙江嘉兴“周一超案”,2003年周一超因体检查出感染乙肝未被录取为公务员,激愤之下他将当地两名人事干部扎成一死一伤,后被判处死刑。媒体和社会公众将这一事件揭发出的现象称为“乙肝歧视”现象,此后陆续发生安徽芜湖县青年张先著,因为在体检中被查出感染了乙肝病毒,被芜湖市人事局宣布体检不合格不予录取,继而起诉芜湖市人事局的事件, 因而,在这种背景下,国家人事部和卫生部在网上征求大量意见以及多次召开专家研计论证后,出台了《公务员录用体检通用标准(试行)》。有关部门对通用标准“各种急慢性肝炎不合格,乙肝病原携带者,经检查排除肝炎的,合格”的条款的出台专门作了解释,“主要考虑:新修订的《中华人民共和国传染病防治法》将病毒性肝炎列为乙类传染病,从身体条件来说,肝炎病人也无法适应工作需要。乙肝病原携带者,不是肝炎病人,应视为合格。”
显然,肝炎病人的乙肝病原携带者可以认为是合格者,能录用为公务员,是两部标准制定的基本精神之一,是一条基本原则,不能为各地所“变通”,浙江省人事厅另外制订加做“乙肝表面抗原”检查的规定是违法的。
浙江省人事厅出台这一规定又为“上有政策、下有对策”提供一个范本,而且这一做法出台还是逆着全社会达成共识的背景下进行的,尤为恶劣。“乙肝歧视”现象本身就是就早出现在浙江省,这一现象在全社会经过长期讨论。人事部和卫生部为此专门征求了网民的意思和专家论证,消除这一歧视是全社会的共识,否则,不但会“在当地引起了不小的争议”,更重要的是,人们会对有关国家机关是否能真正执行法律、法规、规章以及上级部门的命令深表怀疑,会对有关国家机关是否能尊重民意产生不信任,进而国家机关的公信力和权威性也将受到挑战。
因而,有关地方国家机关制订实施细则也好,在法律、法规、规章的授权下进行适当的变通也罢,都坚持一条底线,那就是不能违背立法当时的基本精神和基本原则,在坚持这些情形下进行变通。如果违背这些进行变通,其实就是“变形”,是侵蚀法律,以法律之名、行一方之私的表现,是恶劣的违法行为。

地方有关国家机关之所以会在执行法律、法规和规章中“变形”,恐怕主要动机在于维护自身的利益或贯彻地方长官意志有关,而在其背后深刻地反映了我们制度的缺失,这就是谁来纠正这类违法和错误的“抽象性行政行为”?如浙江省人事厅出台这一规定在行政诉讼法中认为是“抽象性行政行为”,不属于法院的受案范围,民众就是有意见也只好不断地呼吁、反映,期待他们自身改正,而不能通过诉讼进行司法纠正。可是,实践证明,让自己去纠正自己的错误该有多难?
江西省赣州市人民检察院 杨涛 华东政法学院法律硕士   邮编:341000   
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关于印发哈密政府网专员信箱管理办法的通知

新疆维吾尔自治区哈密地区行政公署办公室


哈行办发〔2007〕17号


关于印发哈密政府网专员信箱管理办法的通知

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二○○七年三月十九日    





哈密政府网专员信箱管理办法

“哈密政府网”是哈密地区行署主办的政府门户网站,担负着宣传哈密、服务社会的职责。“专员信箱”是“哈密政府网”的重要栏目,具有倾听公众呼声、解决公众问题、服务公众生活的作用,是政府与公众互动与沟通的重要渠道。为确保“专员信箱”充分发挥作用,及时解决群众反映的问题,密切党群干群关系,结合工作实际,特制定本办法。
一、“专员信箱”由行署办公室负责管理,地区电子政务管理中心协助处理。
二、县(市)人民政府县(市)长及办公室主任、地区各部门(单位)主要负责人及办公室主任(综合科科长)为“专员信箱”答复办理责任人。各县(市)、地区各部门(单位)要指定专人具体负责“专员信箱”信件的处理工作,该人选的确认和变更要及时告知地区电子政务管理中心。负责办理“专员信箱”信件的人员必须每天(节假日除外)在政务资源网平台上办公。
三、地区电子政务管理中心负责“专员信箱”的系统技术服务和维护工作,确保“专员信箱”运转正常、接收及时、反馈迅速。
四、“专员信箱”处理公众来信的程序为:
(一)接收。行署督查室接收信件;
(二)分阅。行署督查室按信件内容呈送地区行署领导或秘书长批阅;
(三)批示。地区行署领导或秘书长对信件做出批示;
(四)分发。行署督查室按照地区行署领导或秘书长批示精神,分发信件;
(五)办理。县(市)人民政府、地区各部门(单位)按要求在规定时限内办理;
(六)反馈。县(市)人民政府、地区各部门(单位)将办理结果反馈行署督查室;
(七)答复。行署督查室将反馈的办理结果呈送地区行署领导或秘书长审阅同意后,在“哈密政府网”上予以答复。办理和答复时间原则上不得超过两个工作日,需多部门(单位)协商办理或需一定时间调查处理的信件,要及时通知发信人,并明确告之办理的时限。
五、行署督查室负责对“专员信箱”的办理情况进行阶段性督查和考核。考核调查指标以县(市)、部门(单位)平时办理专员信箱信件的工作质量和网上调查满意度为准。行署办公室负责定期对“专员信箱”信件办理及答复情况进行通报。
六、“专员信箱”信件办理及答复情况要纳入地区行署机关作风建设工作评比内容。凡无正当理由,未按时限要求及时处理信件达到2次的部门(单位),取消其该季度机关作风建设工作评优资格;凡无正当理由,未按时限要求及时处理信件达到3次以上的部门(单位),其该季度机关作风建设工作评比结果为差,由该部门(单位)主要负责人向地区行署报告并说明原因。
七、本办法由地区行署办公室会同地区电子政务管理中心负责解释。
八、本办法自公布之日起实行。原《哈密政府网专员信箱管理办法》(哈行办发〔2003〕83号)同时废止。