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天津市烟花爆竹安全管理办法

作者:法律资料网 时间:2024-07-23 08:35:04  浏览:8990   来源:法律资料网
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天津市烟花爆竹安全管理办法

天津市人民政府


天津市烟花爆竹安全管理办法
天津市人民政府


《天津市烟花爆竹安全管理办法》已经市人民政府批准,现予发布施行。


第一条 为了加强烟花爆竹安全管理,维护公共安全,预防和减少火灾、人身伤害事故,根据《中华人民共和国民用爆炸物品管理条例》和有关法律、法规的规定,结合本市实际情况,制定本办法。
第二条 凡在本市行政区域内生产、储存、运输、销售和燃放烟花爆竹,均应遵守本办法。
第三条 本市对烟花爆竹实行严格管理、严格限制、综合治理的原则。
第四条 市公安局是本市烟花爆竹安全管理的主管部门。
各级公安机关依照本办法对烟花爆竹的安全管理实施检查、监督。
各级劳动部门具体负责烟花爆竹生产环节的劳动安全管理工作。
机关、团体、企业事业单位、其他组织和部队,以及居民委员会、村民委员会,应在当地区、县人民政府领导下,配合有关部门做好烟花爆竹安全管理工作。
第五条 本市外环线以内地区每日22时至次日6时禁止燃放烟花爆竹;除夕当晚燃放时间可至次日2时。
本市外环线以外地区禁止燃放烟花爆竹的时间和区域由当地区、县人民政府确定。
第六条 燃放烟花爆竹必须选择安全地点。禁止在下列地点燃放烟花爆竹:
(一)车站、码头、机场、医院、学校、集贸市场、文化娱乐等公共场所;
(二)建筑物的房顶、楼道、阳台、窗口、室内及吊车等施工机械;
(三)变电站、高压线、煤气站、加油站、木材堆、柴草垛、生产储存易燃易爆危险物品的工厂、仓库(货场)及其周围100米的范围内;
(四)山林、苗圃和绿化草坪内;
(五)群众集体活动场所及比赛进行中的体育场馆;
(六)公安机关明令禁止燃放的其他区域。
第七条 本市禁止生产、销售、运输、燃放下列有碍公共安全的烟花爆竹:
(一)摔炮、拉炮、砸炮、旋转、钻天和多响(含双响)的升空爆竹;
(二)手持吐珠类烟花、旋转升空类烟花、玩具枪型烟花及带爆响的地面花;
(三)各种规格的组合花、礼花弹;
(四)长度超过五十毫米,直经超过八毫米的爆竹;
(五)掺用氯酸钾、单发装药量超过零点零五克的爆竹;
(六)掺用氯酸钾的烟花;
(七)公安机关禁止生产、销售和燃放的其他烟花爆竹。
前款第三项规定的烟花爆竹需外销出口时,应当事先经市公安局批准。
第八条 全市性重大庆典活动燃放焰火,必须事先经市公安局审核,报市人民政府批准。其他庆祝活动需要燃放组合花、礼花弹的,由市公安局审批。
第九条 从事生产、储存、运输烟花爆竹的,必须经区(县)公安机关审核,符合安全条件的,报市公安局批准,领取《爆炸物品安全生产许可证》、《爆炸物品储存许可证》、《爆炸物品运输证》。
生产烟花爆竹的,应在投产前将生产品种、技术规范、药物配方,报当地区(县)公安机关,经市公安局审验合格后,方准生产。
禁止个人生产、储存、运输烟花爆竹。
爆炸物品生产、储存许可证,由公安机关按年度进行审验。
第十条 本市对烟花爆竹实行专营专卖制度。由市供销总社确定专营单位,由专营单位统一组织全市货源和批发经营。其采购的品种必须符合本办法第七条的规定,并经市公安局审验合格后,方准投放市场。
第十一条 销售烟花爆竹必须符合下列安全条件:
(一)有土产(日用)杂品、副食的工商营业执照及固定的商店、门市部;
(二)备有相应的消防器材;
(三)存放烟花爆竹应符合规定的安全条件;
(四)必须专人专柜销售、看管。
第十二条 从事销售烟花爆竹的,须持营业执照到当地区(县)公安机关申请办理审批许可手续。
销售专点由商业主管部门和公安机关协商确定。
对符合安全条件的,由市公安局核发《烟花爆竹经销许可证》后,持《烟花爆竹经销许可证》到市供销总社确定的专营单位进货,按规定的地点和时间销售。
第十三条 销售烟花爆竹必须遵守下列规定:
(一)不准走街串巷流动销售;
(二)不准销售未经公安机关审验合格的品种;
(三)不准在展览会、展销会、大型商店(场)、集贸市场和年货市场销售;
(四)禁止设立集中销售烟花爆竹的市场。
第十四条 生产、储存、运输、销售烟花爆竹建立的安全管理制度,必须符合国家和本市有关安全生产规范和治安安全、消防规定。
第十五条 禁止携带烟花爆竹乘坐公共交通工具或在托运的行李包裹和邮件中夹带烟花爆竹。
第十六条 对生产、储存、运输、销售烟花爆竹中存在不安全隐患的,公安机关可以责令限期整改。
第十七条 违反本办法规定,有下列情形之一的,由公安机关没收烟花爆竹,并依照《中华人民共和国治安管理处罚条例》的规定,处15日以下拘留、200元以下罚款或者警告:
(一)未经公安机关许可生产、储存、运输、销售烟花爆竹的;
(二)生产、储存、运输、销售烟花爆竹违反本办法安全管理规定的;
(三)携带烟花爆竹乘坐公共交通工具或在托运的包裹、邮件中夹带烟花爆竹的;
(四)销售、燃放公安机关明令禁止的烟花爆竹品种的;
(五)在禁止燃放地点、燃放时间燃放烟花爆竹的或在禁止销售的地点销售烟花爆竹的。
第十八条 在生产、销售、储存、运输烟花爆竹中存在不安全隐患,经公安机关责令限期整改,不按期改正的,责令停业整顿;拒不整改的,吊销其许可证。
第十九条 对违反本办法生产、销售、储存、运输、燃放烟花爆竹的,任何单位和个人都有权制止并可向公安机关举报,公安机关接到举报后应及时予以处理。
第二十条 本办法自发布之日起施行。
1989年9月5日市人民政府发布的《天津市烟花爆竹安全管理办法》同时废止。



1997年12月1日
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关于印发《全国绿色建筑创新奖评审标准使用规则》和《全国绿色建筑创新奖评审标准》的通知

建设部


关于印发《全国绿色建筑创新奖评审标准使用规则》和《全国绿色建筑创新奖评审标准》的通知



建科[2006]161号

各省、自治区建设厅,直辖市建委及有关部门,计划单列市建委(建设局),新疆生产建设兵团建设局,国资委有关单位:

  为进一步规范“全国绿色建筑创新奖”评审活动,促进我国绿色建筑的健康发展,我部制定了《全国绿色建筑创新奖评审标准使用规则》,并组织编制了《全国绿色建筑创新奖评审标准》。现印发你们。

  附件:1.全国绿色建筑创新奖评审标准使用规则

     2.全国绿色建筑创新奖评审标准

中华人民共和国建设部
二○○六年六月二十八日

  附件1:

全国绿色建筑创新奖评审标准使用规则


  根据《全国绿色建筑创新奖管理办法》和修订后的《全国绿色建筑创新奖实施细则》,制定本使用规则。
  第一条 根据我国绿色建筑处于起步阶段的发展状况,全国绿色建筑创新奖采取适时修订评审标准、逐步提高评审要求的方式,促进我国绿色建筑的发展。

  第二条 本使用规则适用于全国绿色建筑创新奖评审标准的使用。

  第三条 全国绿色建筑创新奖评审标准包括全国绿色建筑创新奖综合奖(以下简称“综合奖”)评审标准和全国绿色建筑创新奖专项奖(以下简称“专项奖”)评审标准。专项奖评审标准分为建筑节能创新专项奖评审标准、建筑节水创新专项奖评审标准和智能建筑创新专项奖评审标准。

  第四条 全国绿色建筑创新奖评审标准由评审指标体系和评分标准组成。评审指标体系分为评审指标和分项评审指标;评分标准分为评审要点和评分等级。

  第五条 全国绿色建筑创新奖评审指标体系全面采用《绿色建筑评价标准》(GB/T 50378-2006)的评价指标体系,综合奖设星级达标、创新、推广及效益等方面的分项评审指标。评分标准按照高于当前建筑工程实践一般状况和对绿色建筑发展能发挥整体促进作用的要求确定。

  第六条 全国绿色建筑创新奖入选奖励项目必须满足控制项评审指标要求,与《绿色建筑评价标准》对其控制项评价指标的要求等同。经评审委员会审查满足控制项评审指标要求的申报项目,才能进入评分程序。

  第七条 综合奖评审标准依照以下规则使用:

  (一)审查申报项目满足控制项评审指标要求(附表1)的情况,全部审查内容通过的为审查合格项目。

  (二)对审查合格的项目分别依据相应的评分表(住宅建筑评分表见附表2、公共建筑评分表见附表3)进行评审打分。

  评审指标体系由节地与室外环境、节能与能源利用、节水与水资源利用、节材与材料资源利用、室内环境质量、运营管理6类评审指标组成,每类评审指标分设星级达标、创新点、推广价值和综合效益4个分项评审指标。

  分项评审指标中的星级达标评分,按照《绿色建筑评价标准》对一般项的要求确定等级,达到三星级属Ⅲ档、达到二星级属Ⅱ档、达到一星级属Ⅰ档,并按满足项数的情况确定分值。优选项单独评审,作为附加分计入总分。

  (三)依照《综合奖评分汇总表》(附表4)计算评审总分。

  第八条 建筑节能创新专项奖评审标准依照以下规则使用:

  (一)审查申报项目满足控制项评审指标要求(附表1)的情况,全部审查内容通过的为审查合格项目。

  (二)对审查合格的申报项目依据相应的评分表(附表5)进行评审打分并计算评审总分。

  建筑节能创新专项奖评审指标体系由降低能耗、提高用能效率、使用可再生源、节能指标、技术与应用创新和经济技术评价6个评审指标组成。

  第九条 建筑节水创新专项奖评审标准依照以下规则使用:

  (一)审查申报项目满足控制项评审指标要求(附表1)的情况,全部审查内容通过的为审查合格项目。

  (二)对审查合格的申报项目依据相应的评分表(附表6)进行评审打分并计算评审总分。

  建筑节水创新专项奖评审指标体系由用水效率、雨污水处理与非传统水源、节水指标、技术与应用创新和经济技术评价5个评审指标组成。

  第十条 智能建筑创新专项奖评审标准依照以下规则使用:

  (一)审查申报项目满足控制项评审指标要求(附表1)的情况,全部审查内容通过的为审查合格项目。

  (二)对审查合格的申报项目依据相应的评分表(附表7)进行评审打分并计算评审总分。

  智能建筑创新专项奖评审指标体系由系统功能、工程质量、运行管理、技术与应用创新和经济技术评价5个评审指标组成。

  第十一条 本使用规则由建设部科技司负责解释。

  第十二条 本使用规则自发布之日起施行。


国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文)

国家税务总局


国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文)

1993年11月2日,国家税务总局

通知
各省、自治区、直辖市税务局,各计划单列市税务局:
现将《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》印发给你们,请认真贯彻执行。
附件:国家税务总局关于贯彻实施税收征管法及其实施细则
若干问题的规定

国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定

规定
为了保证《中华人民共和国税收征收管理法》(以下简称《征管法》)和《中华人民共和国税收征收管理法实施细则》(以下简称《细则》)的贯彻实施,现就有关问题规定如下:
一、关于税务登记
根据《细则》第五条的规定,非从事生产、经营的纳税人,除临时取得应税收入或发生应税行为以及只缴纳个人收入调节税、个人所得税、车船使用税的外,都应当自有关部门批准之日起三十日内或自依照法律、行政法规的规定成为法定纳税义务人之日起三十日内,按照《征管法》和《细则》规定的程序及要求,向税务机关申报办理税务登记,税务机关审核后发给税务登记证件。
纳税人办理税务登记时,应按其生产、经营所在地税务机关确定的管辖范围,向其主管税务机关申报办理。税务机关应当在规定时间内予以办理;对不符合规定的,也应给予答复。
税务登记证件分为:税务登记证及其副本和注册税务登记证及其副本。对从事生产经营并经工商行政管理部门核发营业执照的纳税人核发税务登记证及其副本;但对纳税人非独立核算的分支机构及按照本条第一款规定应当办理税务登记的纳税人,核发注册税务登记证及其副本。
纳税人领取税务登记证件后,应当在其生产、经营场所内明显、易见的地方张挂,亮证经营。外出经营的纳税人应当携带税务登记证或注册税务登记证的副本。
税务机关对已发的税务登记证件,应当一年验证一次,三年更换一次。具体验证时间由省、自治区、直辖市税务局统一确定,换证时间由国家税务总局统一规定。
涉外税务登记证件的种类,验、换证时间,暂按国税发〔1993〕021号文执行。
二、关于延期申报
经税务机关批准可以延期办理纳税申报的纳税人,除因不可抗力原因外,都应当在规定的申报期限内,按照上期实际缴纳的税额或者按税务机关核定的税额预缴税款,并在批准的延期内办理纳税结算。
三、关于延期缴纳税款
根据《征管法》第二十条第一款的规定,纳税人因有特殊困难,不能按期缴纳税款的,应当在规定的缴纳期限内,向主管税务机关提出书面申请,并经县以上税务局(分局)批准后,方可延期缴纳税款,但对延期缴纳税款的时间最长不得超过三个月。
四、关于核定税额
根据《征管法》第二十三条和《细则》第三十五条的规定,税务机关可以采取核定税额的方法征收税款。核定税额,是对纳税人当期或以前纳税期应纳税额的确定。但对依照规定可以不设置帐簿的纳税人,税务机关可以核定其下期应纳税额,即采取定期定额的方法征收税款。
五、关于扣押、查封商品、货物或者其他财产的价值计算
根据《征管法》第二十五、二十六、二十七条的规定,税务机关在实施扣押、查封时,按以下方法计算应扣押、查封的商品、货物或其他财产的价值:
(一)扣押、查封商品、货物时,以当地当日市场最低收购价计算。
(二)扣押、查封金银首饰等贵重物品时,按照国家专营机构公布的收购价计算。
(三)扣押、查封不动产时,按当地财产评估机构评估的价值计算。
税务机关按上述方法确定应扣押、查封的商品,货物或其他财产的数量时,还应当包括在扣押、查封、保管、拍卖等过程中所发生的费用。
六、关于纳税担保财产价值的计算
根据《征管法》及其《细则》的规定,纳税人可以未设置抵押权的财产或委托他人提供纳税担保。纳税人或纳税担保人以自有的未设置抵押权的财产作纳税担保时,其价值折算方法按前条规定的原则办理。
七、关于税款的抵缴
按《征管法》及其《细则》的规定,税务机关可将所扣押、查封的商品,货物或其他财产拍卖后取得的收入抵缴税款、滞纳金。对拍卖收入超过应抵缴税款、滞纳金和保管、拍卖费用的部分,在扣除应交税收罚款后的剩余部分,税务机关应当退还给当事人;对不足抵缴税款、滞纳金的,税务机关应当依法补征。
八、关于纳税人拒绝接受扣缴税款的处理
根据《征管法》第十九条第二款的规定,扣缴义务人对纳税人拒绝扣缴的,应当在二十四小时内向税务机关报告,由税务机关依照《征管法》的规定处理。
九、关于税收保全措施的解除
根据《征管法》第二十五条、第二十六条的规定,纳税人在税务机关采取税收保全措施后按照税务机关规定的期限缴纳税款的,税务机关应当在收到税款或银行转回的税票后二十四小时内解除税收保全。
十、关于多缴税款的退还
根据《征管法》第三十条的规定,税务机关对多征税款需退还给纳税人的,应于发现或接到纳税人申报退款书之日起六十日内予以退还,也可按纳税人的要求抵缴下期应纳税款。
十一、关于减免税管理
根据《征管法》第二十一条的规定,纳税人申请减税、免税,应当向主管税务机关提出书面报告,并按规定附送有关资料。经税务机关按规定权限审核批准后,方可享受减税、免税。减税、免税期满,应当自期满次日起恢复纳税。
纳税人在享受减税、免税期间,应当按照《征管法》第十六条第一款的规定办理纳税申报,并按税务机关的规定报送减免税金统计报告。
纳税人必须按照法律、行政法规以及税务机关的规定使用减免税金,对不按规定用途使用的,税务机关有权取消其减税、免税,并追回已减免的税款。
纳税人享受减税、免税的条件发生变化时,应当及时向税务机关报告,经税务机关审核后,停止其减税、免税;对不报告的,税务机关有权追回相应已减免的税款。
纳税人骗取减税、免税的,一律按偷税论处。
十二、本规定自公布之日起执行。

NOTICE ON ISSUING THE STIPULATIONS OF THE STATE ADMINISTRATION OFTAXATION ON SOME ISSUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COL-LECTION AND MANAGEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION

(State Administration of Taxation: 2, November 1993 Guo Shui Fa[93] No. 117)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with separate
planning:
The Stipulations of the State Administration of Taxation On Some
Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation are hereby printed
and issued to you, please put them into practice in real earnest.
Appendix: Stipulations of the State Administration of Taxation On
Some Issues Concerning Implementation of the Law of Tax Collection and
Management and Detailed Rules for Its Implementation
A duplicate is sent to: The Ministry of Finance

STIPULATIONS OF THE STATE ADMINISTRATION OF TAXATION ON SOME IS- SUES CONCERNING IMPLEMENTATION OF THE LAW OF TAX COLLECTION AND MANA- GEMENT AND DETAILED RULES FOR ITS IMPLEMENTATION
In order to ensure implementation of the Law of the People's Republic
of China for Tax Collection and Management (hereinafter referred to as Law
of Tax Collection and Management and the Detailed Rules for Implementation
of the Law of the People's Republic of China for Tax Collection and
Management, related questions are hereby stipulated as follows:

I. Tax Registration
In accordance with the stipulations of ARTICLE 5 of the Detailed
Rules, tax payers who are not engaged in production and management, apart
from temporarily gaining taxable income or having dutiable conducts as
well as only paying personal income regulatory tax and personal income
tax, and vehicle and vessel license tax, shall all, within 30 days from
the day of approval granted by the department concerned or within 30 days
from the day they become legal tax payers according to the stipulations of
laws and administrative regulations, report to, and perform the procedures
for tax registration, at tax authorities in accordance with the Law for
Tax Collection and Management and the procedures and requirements
stipulated in the Detailed Rules and shall be issued a tax registration
certificate after examination and approval by tax authorities.
While performing the procedures for tax registration, the tax payer
shall report to, and perform procedures at, the competent tax authorities
in line with the scope of jurisdiction defined by the tax authorities in
the location of his or her production and management. The tax authorities
shall handle the matter for him or her within the specified time, and
shall give a reply to those whose case does not fit the stipulations.
Tax registration certificates are classified into: Tax registration
certificate and its duplicate and registered tax registration certificate
and its duplicate. Tax payer who engages in production and management and
who is issued a business license by the administrative department for
industry and commerce shall be issued a tax registration certificate and
its duplicate, but to the branch of the tax payer which is not engaged in
independent accounting, as well as tax payer who shall perform the
procedures for tax registration in line with the stipulations of Clause 1
of this article shall be issued a registered tax registration certificate
and its duplicate.
After receiving the tax registration certificate, the tax payer shall
engage in operation by putting up and display the certificate in the
conspicuous, easily visible place of his or her production and operational
site. Tax payer who engages in operation in another place shall bring with
him or her their tax registration certificate or the duplicate of the
registered tax registration certificate.
Tax authorities shall check the already issued tax registration
certificate once a year and change it once every three years. The concrete
time for checking the certificate shall be determined in a unified way by
the tax bureaus of provinces, autonomous regions and municipalities and
the time for changing the certificate shall be stipulated in a unified way
by the State Administration of Taxation.
The category of tax registration certificate related to foreign
countries and the time for checking and changing certificates shall be
carried out temporarily in accordance with the Document Guo Shui Fa (1993)
No. 021.

II. Postponement of Declaration
The tax payer who is approved by tax authorities postponement of
declaration of tax payment, except for irresistible reasons, shall, within
the specified declaration period, pay tax in advance in accordance with
the actually paid tax amount of the previous period or with the tax amount
verified and fixed by tax authorities, and shall perform taxation
settlement within the approved extended period.

III. Deferred Tax Payment
In line with the stipulations of Clause 1 of ARTICLE 20 of the Law
for Tax Collection and Management, tax payer who cannot pay tax on
schedule due to special difficulty shall, within the specified tax paying
period, present a written application to the competent tax authorities and
can postpone paying tax only with approval from the tax bureau
(sub-bureau) at or above the county level, but the longest time for
deferred tax payment shall not exceed three months.

IV. Verifying and Fixing Tax Amount
In line with the stipulations of ARTICLE 23 of the Law for Tax
Collection and Management and ARTICLE 35 of the Detailed Rules, tax
authorities may levy taxes by adopting the method of verifying and fixing
the tax amount. Verifying and fixing tax amount means determining the
dutiable tax amount of the tax payer's current or previous tax period. But
for the tax payer who may not set up an account book in accordance with
stipulations, tax authorities may verify and fix his next period dutiable
tax amount, that is, levying tax by the method of fixed term and fixed
amount.

V. Calculation of the Value of Detained and Sealed Up Commodities, Goods or Other Properties
In accordance with the stipulations of ARTICLES 25, 26, and 27 of the
Law for Tax Collection and Management, tax authorities, while carrying out
detaining and sealing up, shall calculate the value of detained and sealed
up commodities, goods or other properties according to the following
methods:
(1) While detaining and sealing up commodities and goods, tax
authorities shall calculate their value in accordance with the lowest
market purchasing prices at the given time and place.
(2) While detaining and sealing up valuable articles such as gold,
silver and jewelry, tax authorities shall calculate their value in
accordance with the purchasing price published by the special state
institution.
(3) While detaining and sealing up immovable properties, tax
authorities shall calculate the value in accordance with the value
assessed by the local property evaluation organization.
While determining the quantity of the detained and sealed up
commodities, goods or other properties in accordance with the
above-mentioned method, tax authorities shall also include in them the
expense occurred in the course of detaining, sealing up, keeping and
auctioning.

VI. Calculating the Value of Tax Guaranteed Property
In line with the stipulations of the Law for Tax Collection and
Management, the tax payer may use the not mortgage property or entrust
others with providing tax guarantee. While the tax payer or tax guarantor
uses not mortgage property as tax guarantee, the value of the property
shall be calculated in the method of conversion in line with the principle
of the stipulations set in the previous ARTICLE.

VII. The Payment of Tax
In line with the stipulations of the Law for Tax Collection and
Management and its Detailed Rules, tax authorities may use the income
gained from the selling of the detained, sealed up commodities, goods or
other properties to pay tax and overdue fine. With regard to that portion
of income that exceeds the dutiable tax, overdue fine and the expense on
keeping and auctioning, tax authorities shall return the remaining money
after deducting tax fine to the parties concerned; with regard to
deficiency in paying tax and overdue fine, tax authorities shall recollect
the money according to law.

VIII. Handling of Cases Regarding the Tax Payer Who Refuses to
Accept Tax Withheld In line with the stipulations of Clause 2 of
ARTICLE 19 of the Law for Tax Collection and Management, the withholding
agent shall, within 24 hours, report to tax authorities about the case in
which the tax paper refuses to accept tax withheld, tax authorities shall
handle the case in line with the stipulations of the Law for Tax
Collection and Management.

IX. Cancellation of Measures for Preservation of Tax
In accordance with the stipulation of ARTICLES 25 and 26 of the Law
for Tax Collection and Management, when the tax payer pays tax within the
time limit set by tax authorities after measures for the preservation of
tax are adopted by tax authorities, the tax authorities shall, within 24
hours after receiving the tax payments or the tax receipt sent back from
the bank, cancel the preservation of tax.

X. Refund of Extra Tax Money
In line with the stipulations of ARTICLE 30 of the Law for Tax
Collection and Management, with regard to extra levied tax that should be
returned to the tax payer, the tax authorities shall, within 60 days from
discovering or receiving the tax payer's application for refunding, return
the extra tax payment, or use the extra levied tax to pay the next
dutiable tax in compliance with the tax payer's request.

XI. Management of Tax Reduction and Exemption
In accordance with the stipulations of ARTICLE 21 of the Law of Tax
Collection and Management, the tax payer who applies for tax reduction or
exemption, shall submit a written report to the competent tax authorities
and send related materials in line with regulations. The tax payer can
enjoy tax reduction or exemption only after his application is examined
and approved by tax authorities within the specified limit of power. After
the expiration of the period of tax reduction or exemption, the tax payer
shall resume paying tax from the day following the expiration of the
period.
During the period of tax reduction or exemption, the tax payer shall
submit a declaration on tax payment in line with the stipulations of
Clause 1 of ARTICLE 16 of the Law for Tax Collection and Management, and
send in a statistical report on tax reduction or exemption in accordance
with the stipulations of tax authorities.
The tax payer shall use the tax money thus reduced or exempted in
line with the stipulations of the tax authorities, with regard to those
who do not use the money in accordance with the stipulated purposes, the
tax authorities have the right to cancel the tax reduction or exemption
granted to them and recover the already reduced and exempted tax.
When there are changes in the qualifications for enjoying tax
reduction or exemption, the tax payer shall promptly report to the tax
authorities who, after examination and verification, shall stop tax
reduction and exemption; as regards those who fail to submit a report, the
tax authorities have the right to recover the appropriate amount of
already reduced or exempted tax.
The tax payer who gains tax reduction or exemption by cheating shall
be punished without exception for tax evasion.
XII. These Regulations go into effect from the day of publication.



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