印发《茂名市随军家属就业安置暂行办法》的通知
广东省茂名市人民政府办公室
印发《茂名市随军家属就业安置暂行办法》的通知
茂府办〔2006〕35号
各县（市、区）人民政府，市直和中央、省驻茂各单位：
《茂名市随军家属就业安置暂行办法》已经市政府同意，现印发给你们，请认真贯彻执行。
二ОО六年四月二十八日
茂名市随军家属就业安置暂行办法
第一条 为进一步做好随军家属安置工作，维护随军家属的合法权益，根据国务院、中央军委《军人抚恤优待条例》（第413号令）和广东省人民政府、广东省军区《转发国务院、中央军委批转劳动保障部等部门关于进一步做好军队干部随军家属劳动就业和社会保障工作意见的通知》（粤府〔2000〕68号）等有关规定，结合本市实际，制定本办法。
第二条 本办法所称随军家属，是指经部队师（旅）以上单位政治机关按规定批准随军并入户本市各县（市、区）的驻军军人和文职干部的配偶。
第三条 本市行政区域内的所有国家机关、事业单位以及国有、合资企业、民营企业等，都有接收安置随军家属的义务，应当完成政府每年下达的随军家属就业安置任务。
茂名市政府有关部门负责茂名军分区和驻市区武警、消防、边防和边检部队随军家属的就业安置。
茂南区政府和茂港区政府有关部门负责本区人武部随军家属的就业安置。
信宜市、高州市、化州市和电白县政府有关部门分别负责本行政区域内驻军(包括武警、消防、边防部队)和人武部随军家属的就业安置。
第四条 茂名市驻军随军家属就业安置工作领导小组负责随军家属就业安置工作的组织协调。人事部门负责安置干部身份的随军家属，劳动保障部门负责安置职工身份的随军家属。
各级民政、财政、公安、粮食等部门和部队政治机关应当依照各自职能，协助做好随军家属就业安置工作。
第五条 随军家属就业安置实行计划性安置与自找单位、自谋职业相结合的办法，随军家属可根据本人特长和意愿选择自找单位、自谋职业或计划性就业安置的安置方式。
第六条 自谋职业的随军家属从事个体经营的，工商、税务等有关部门要简化手续，优先给予办理证照，自其领取税务登记证之日起，3年内免征营业税和个人所得税。
第七条 鼓励随军家属自找接收单位。随军家属自己找到接收单位的，由人事部门或劳动保障部门开具《随军家属就业安置介绍信》到接收单位办理接收安置手续。如接收单位属财政全额或差额拨款的行政事业单位，需经机构编制部门审批并取得机构编制部门核发的调入人员《编制卡》，才能到人事或劳动保障部门办理相关手续。
第八条 鼓励随军家属自谋职业，自谋职业的随军家属，凭与人事或劳动保障部门签订的自谋职业协议书和部队师以上政治机关批准的随军证明，按本办法第三条规定的范围向市或县(市、区)民政局申报，填写《茂名市随军家属自谋职业申请表》，经民政局核准后，发放一次性安置费（茂名市辖区内只能享受一次）。各县(市、区)发放安置费情况应当报市民政局备案，所需经费由各级财政部门负担。
随军家属自谋职业协议书一式四份，人事或劳动保障、民政、财政部门和随军家属本人各执一份。
第九条 自谋职业的随军家属的一次性安置费补助标准为：市区为每人2万元（各县（市、区）的发放标准由当地根据实际情况确定）。自谋职业的随军家属在领取自谋职业安置费3年内，自找到行政、事业等单位，需人事、劳动部门办理安置手续的，须退回领取的政府发给的安置费。
申请自谋职业并领取一次性安置费后的随军家属，视同当地政府已安置就业。
第十条 凡由当地政府安置过的随军家属，不再发放自谋职业一次性安置费。
第十一条 自谋职业的随军家属，人事档案可托管在当地政府的人才交流中心或职业介绍服务中心，免交档案托管费，并免费参加由当地人才交流中心和职业介绍服务中心开设的人才市场或劳动力市场进行择业。
第十二条 自谋职业的随军家属，可自行参加社会保险，按有关规定及标准缴纳保险费并享受相关的社保待遇。
第十三条 各级劳动保障部门应对自谋职业的随军家属开展多种形式的就业培训，对考核合格者发给相关证书，并积极向用人单位推荐就业。
第十四条 用人单位招聘人员时，同等条件下，应当优先录用自谋职业的随军家属。录用后的待遇应按该单位“同工种、同岗位、同工龄”职工的工资福利标准确定。
人事、劳动保障部门应当监督用人单位按照国家规定做好随军家属的劳动权益保障工作。
第十五条 选择自谋职业的随军家属，须在正式批准随军并入户当地之日起半年内，到市或各县（市、区）劳动或人事部门登记并提出申请。否则，视为放弃自谋职业申请。
第十六条 要求安排工作的随军家属，从办妥随军手续并分别送所在的市或县（市、区）人事部门或劳动保障部门满6个月后，由于组织上的原因未能实现劳动就业的，由所在的市或县（市、区）政府从第7个月开始，每月按当地最低生活保障的标准发给生活补助费。
第十七条 随军家属在政府计划性就业安置前，已自找单位，并按调动程序迁入人事、劳动关系的，不发自谋职业安置费。
第十八条 选择政府计划性就业安置的随军家属，在本办法第三条规定的安置辖区内，只能享受一次计划性就业安置。因随军家属不服从政府计划性就业安置或个人原因而造成安置不成的，政府不再安排接收单位。随军家属可继续自找安置单位。
第十九条 随军家属的计划性就业安置，应当按照就近和与原工种、专业基本对口的原则妥善安置。随军前无工作的家属，可根据其文化程度和专业技能相应给予安置。
第二十条 随军家属申请参加政府计划性就业安置的，应当在部队批准随军后，到市、县(市、区)人事或劳动保障部门领取就业安置卡，凭就业安置卡办理就业安置登记手续。
第二十一条 随军家属一次性安置经费和随军家属生活补助费，按本办法第三条划定的安置责任，由所负责的市和各县（市、区）纳入每年的财政预算。
第二十二条 随军家属一次性安置补助经费、随军家属生活补助费，由所在的市和各县（市、区）政府的民政部门负责管理发放。
第二十三条 本办法自公布之日起施行，本市以往有关规定与本办法规定不符的，按本办法执行。
Interpretation of Circular No.698
Jian Sun
Background
In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.
The promulgation of Circular No.698 Guoshuihan 2009
On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .
Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.
In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:
(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or
(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.
(1) Share Transfer Contract or Agreement.
(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;
(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;
(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.
(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.
(6)Other relevant documents required by Taxation Authorities.
Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.
In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.
In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.
Influence to the Oversea IPO’s and M&A
As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).
国税函 2009（698）号解读
Interpretation of Circular No.698
发布背景
关于印发《国家环境保护“十五”计划》的通知
国家环境保护总局
国家环境保护总局文件
环发[2001]210号
关于印发《国家环境保护“十五”计划》的通知
各省、自治区、直辖市及计划单列市、新疆生产建设兵团环境保护局厅）、计委、经贸委（经委）、财政厅:
《国家环境保护“十五”计划》业经国务院批准，现印发给你们。请按照《国务院关于国家环境保护“十五”计划的批复》（国函[2001]169号）的要求，尽快制定本地区、本部门的具体实施计划，并认真组织实施，确保实现国家“十五”环境保护目标。
附件：1、国务院关于国家环境保护“十五”计划的批复
2、国家环境保护“十五”计划
二○○一年十二月三十日