市人民政府办公室关于印发十堰市基层应急救援实施办法(试行)的通知
湖北省十堰市人民政府办公室
市人民政府办公室关于印发十堰市基层应急救援实施办法(试行)的通知
十政办发〔2011〕75号
各县市区人民政府,市政府各部门:
《十堰市基层应急救援实施办法(试行)》已经市政府领导同意,现印发给你们,自印发之日起试行。
二○一一年七月十七日
十堰市基层应急救援实施办法(试行)
第一章 总 则
第一条 为了保证基层应急救援工作有效实施,控制、减轻和消除突发事件引起的社会危害,保护人民生命财产安全,根据《中华人民共和国突发事件应对法》、《中华人民共和国消防法》等法律法规规定,结合我市实际,制定本办法。
第二条 本办法所称应急救援,是指由政府组织、社会应急救援力量参加,针对自然灾害、事故灾难、公共卫生事件和社会安全事件实施的紧急救援处置行动。
第三条 各县市区人民政府应结合实际,建立“统一领导、属地为主,分级响应、分类处置,规范应对、高效运行”的工作机制,提升应急救援能力。
第四条 各县市区人民政府应依托119通信指挥系统或整合现有资源,建立具备信息接报、调度指挥、辅助决策、资源共享等功能的应急救援指挥中心。
第二章 应急救援准备
第五条 各县市区人民政府应结合本地区突发事件特点,加强应急队伍建设,建立健全应急救援预案,经常性地组织开展应急救援训练和演练,做好应急救援的准备工作。
第六条 坚持“政府主导、部门联动,重点突破、整体推进”的总体要求,加快建立综合应急救援队伍、专业应急救援队伍、应急救援志愿者队伍和应急管理专家队伍。
综合应急救援队伍依托公安消防队伍组建。综合应急救援队伍的执勤人员按照辖区人口的万分之一配置,且不少于45人。执勤人员不足的,应采用事业编制人员或招聘公益性岗位、合同制人员予以补充,采用招聘合同制人员的,应当将合同制人员的工资、福利等经费纳入同级财政预算。
专业应急救援队伍依托政府相关职能部门和单位专业技术力量组建。专业应急救援队伍的执勤人员应按照本部门或本行业有关标准和要求配备,保证有分管领导、有稳定队员、有基本装备、有保障经费、有应急能力。
应急志愿者队伍依托共青团、红十字会、社区服务中心等社会团体和组织组建。应急志愿者队伍应接受当地政府应急管理部门的管理和培训,提高应急志愿服务能力。
应急管理专家队伍依托当地有关方面科技专业人员、技术人员等组建。应建立健全相关工作制度,明确工作职责,加强动态管理。
第七条 综合应急救援队伍主要承担以抢救人员生命为主的地震等自然灾害,火灾、建筑施工事故、道路交通事故、空难等事故灾难,恐怖袭击、群众遇险等社会安全事件的应急救援任务;协助有关专业应急救援队伍做好水旱灾害、气象灾害、地质灾害、森林火灾、生物灾害、矿山事故、危险化学品事故、水上事故、环境污染、核与辐射事故和突发公共卫生事件等突发事件的应急救援工作。
第八条 专业应急救援队伍主要承担本行业、本专业领域突发事件的应急救援任务;在综合应急救援行动中应履行各自职责,发挥专业优势,协助其他应急救援队伍完成救援任务。
第九条 应急志愿者队伍主要承担应急救援辅助任务,协助应急救援队伍开展救援、救护和善后处置工作,积极开展应急救援科普知识宣传。
第十条 应急管理专家队伍平时加强应急管理理论研究、科技攻关和宣传培训工作,在突发事件处置中应深入一线掌握现场情况,评估危害程度,预判突发事件发展趋势,为救援行动提供技术支撑。
第十一条 各县市区人民政府应建立与当地驻军、民兵和预备役部队的应急联动机制,根据需要协调参与应急救援工作。
第十二条 各级各类应急队伍应根据职责任务需要,制定应急救援行动方案,并做好日常训练和实战演练工作,每年至少组织开展一次联合演练,确保发生突发事件时能够及时出动、有效处置。
第十三条 综合应急救援队伍应严格落实24小时值班备勤制度,专业应急救援队伍应根据自身任务特点完善值班执勤制度,明确快速集结措施,确保联络畅通、响应及时。
第十四条 建立灾情研判机制,定期进行重大危险源调查评估,开展应急救援工作交流与合作。
综合应急救援队伍应熟悉掌握辖区重大危险源、危险区域基本情况及常见灾害事故处置对策;专业应急救援队伍应根据本部门、本行业领域有关规定要求,掌握相关情况。
第三章 应急救援行动
第十五条 各县市区人民政府应当成立应急救援总指挥部,由政府主要领导担任总指挥长,统一指挥应急救援行动。
根据工作分工,成立相应的应急救援专业指挥部,由政府分管领导担任指挥长,负责专业应急救援行动的组织指挥。
第十六条 各县市区人民政府及有关部门应建立各类突发事件预警联动机制、救援工作配合机制和救援现场工作机制,形成统一指挥、协同作战、分工负责、运转高效的应急救援联动机制。
第十七条 按照属地管理为主的原则,建立应急救援分级响应制度。应急救援响应分四个等级,一级为最高级别。
(一)当发生一般突发事件,需调集一支应急队伍及相关专业力量参与处置时,启动四级响应,由参加救援的应急队伍指挥员负责现场组织指挥。
(二)当发生一般或较大突发事件,需调集多支应急队伍参与处置时,启动三级响应,由应急救援专业指挥部指挥长负责组织协调,必要时到现场指挥救援,或授权参与救援的应急队伍指挥员负责现场指挥。
(三)当发生较大或重大突发事件,超出本地救援能力,或事件跨区域、影响其它地区,需调集主要应急队伍参与处置时,启动二级响应,应急救援总指挥部总指挥长到现场负责组织指挥,必要时请求上级政府支持。市有关部门及时派出应急救援专家到现场指导。
(四)当发生重大或特别重大突发事件,超出本地救援能力,或事件跨区域、影响其它地区,需省级应急队伍紧急支援时,启动一级响应,应急救援总指挥部总指挥长在现场组织指挥先期处置的同时,及时报请省政府支持。省政府及时调派应急救援力量支持,必要时报请国务院支持。
应急救援响应等级由应急救援指挥中心视情研判,三级以上响应按程序报县级以上人民政府批准启动。
第十八条 遇到下列情况,综合应急救援队伍、专业应急救援队伍必须立即集结出动:
(一)接到报警或应急救援指挥中心出动命令时;
(二)接到上级主管部门出动命令时;
(三)其他需要立即出动的情况。
第十九条 参加应急救援的队伍出动时,应明确标识,携带必要的装备器材,迅速赶赴事发地实施救援。
第二十条 应急救援队到达现场后,应向总指挥部或现场指挥员报告,领受任务,遵循应急救援行动规则,科学、安全、高效、有序地实施应急救援行动。
第二十一条 应急救援行动结束后,应急救援队伍应及时向应急救援指挥中心报告情况,清点人员和装备,清理移交现场,有序返回驻地,恢复值班执勤。
第二十二条 建立统一的新闻发布制度,由事发地政府会同新闻管理部门,及时、准确、客观地发布应急救援信息,正确引导舆论。应急救援队伍及其队员不得擅自接受新闻采访,防止口径不一引发不实炒作。
第二十三条 建立应急救援“每站必评”制度,参加应急救援行动的队伍在任务完成后,应实事求是地对应急出动、组织指挥、救援行动、联动协同、作战保障、现场纪律、战斗作风与完成任务情况进行评估分析,总结经验教训,提出改进措施。 第四章 应急救援保障
第二十四条 各县市区人民政府应将应急救援建设、运行等经费纳入本级财政预算,专款专用。
第二十五条 各县市区人民政府及相关部门应根据相关标准和应急救援需要,为应急救援队伍配备必要的车辆、器材、物资、设施、设备及个人防护、携行等装备,并根据发展需要及时更新升级。
第二十六条 建立应急救援装备、物资储备和紧急调拨、运送制度。应急救援装备、物资使用消耗后,应及时予以补充。
第二十七条 建立应急救援征用机制,按照提前统筹、依法征用、均衡负担、合理补偿的原则,与有关个人、企业及社会单位签订救援物资、装备、设施、场地等应急征用协议。
第二十八条 应急救援车(艇)执行应急救援任务时,收费公路、桥梁免收车辆通行费。公安、交通管理部门应视情做好交通疏通,保证快速通行。
第二十九条 应急救援队伍所在单位应为应急救援人员购买人身意外伤害保险,按照有关规定发放高风险补贴。
应急救援人员参加训练、演练、救援行动发生伤亡,依照有关规定进行医疗救治、伤残评定,并给予经济补偿或抚恤。
第三十条 鼓励公民、社会单位和其他组织为应急救援提供物资、资金等捐助。
第五章 考核与奖惩
第三十一条 各县市区人民政府应将应急救援工作纳入政府工作目标考核内容,定期组织考评。
第三十二条 建立并落实应急救援工作表彰奖励机制,对在应急救援工作中表现突出、成绩显著的单位和个人,按照有关规定给予表彰和奖励。
第三十三条 建立并落实应急救援工作责任追究制度,对应急救援工作中失职、渎职,造成严重后果或社会影响的,依照相关规定追究责任。
第六章 附 则
第三十四条 本办法适用于各县市区应急救援工作。各县市区人民政府应结合实际,制定具体的实施细则。
第三十五条 本办法自印发之日起试行。
消费税若干具体问题的规定(附英文)
国家税务总局
国家税务总局关于印发《消费税若干具体问题的规定》的通知
1993年12月28日,国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局:
现将消费税若干具体问题的规定印发给你们,希贯彻执行。
附件:消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的,应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者,不得列入加权平均计算:
(1)销售价格明确偏低而无正当理由的;
(2)无销售价格的。
在实际执行中,月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款,月份终了再按实际销售价格确定征税类别和适用税率,并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后,应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的,一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的,一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税:
(1)进口卷烟;
(2)白包卷烟;
(3)手工卷烟;
(4)未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整,由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒,应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的,一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒,一律从高确定税率征税。
3、以外购白酒加浆降度,或外购散酒装瓶出售,以及外购白酒以曲香、香精进行调香、调味生产的白酒,按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的,一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒,一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒,一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒,一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒,其计税价格显著低于产地市场零售价格的,主管税务机关应逐级上报国家税务总局核定计税价格,并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定,应税消费品全国平均成本利润率规定如下:
(1)甲类卷烟10%;
(2)乙类卷烟5%;
(3)雪茄烟5%;
(4)烟丝5%;
(5)粮食白酒10%;
(6)薯类白酒5%;
(7)其他酒5%;
(8)酒精5%;
(9)化妆品5%;
(10)护肤护发品5%;
(11)鞭炮、焰火5%;
(12)贵重首饰及珠宝玉石6%;
(13)汽车轮胎5%;
(14)摩托车6%;
(15)小轿车8%;
(16)越野车6%;
(17)小客车5%。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税:
(1)外购已税烟丝生产的卷烟;
(2)外购已税酒和酒精生产的酒(包括以外购已税白酒加浆降度,用外购已税的不同品种的白酒勾兑的白酒,用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等);
(3)外购已税化妆品生产的化妆品;
(4)外购已税护肤护发品生产的护肤护发品;
(5)外购已税珠宝玉石生产的贵重首饰及珠宝玉石;
(6)外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额(不包括增值税税款)。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款:
(1)以委托加工收回的已税烟丝为原料生产的卷烟;
(2)以委托加工收回的已税酒和酒精为原料生产的酒;
(3)以委托加工收回的已税化妆品为原料生产的化妆品;
(4)以委托加工收回的已税护肤护发品为原料生产的护肤护发品;
(5)以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
(6)以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品,应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料,投资入股和抵偿债务等方面的应税消费品,应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定,对纳税人的总机构与分支机构不在同一省(自治区、直辖市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局批准;对纳税人的总机构与分支机构在同一省(自治区、直辖市)内,而不在同一县(市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法,由所在地主管税务机关视不同情况,于下列办法中核定一种:
1、纳税人按期向税务机关填报纳税申报表,并填开纳税缴款书,向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表,由税务机关审核后填发缴款书,按期缴纳。
3、对会计核算不健全的小型业户,税务机关可根据其产销情况,按季或按年核定其应纳税额,分月缴纳。
六、本规定自一九九四年一月一日起执行。
NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.
PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the
Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the
Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
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CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
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