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财政部关于国营企业缴纳土地使用税有关财务处理问题的通知

作者:法律资料网 时间:2024-06-28 18:45:55  浏览:8808   来源:法律资料网
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财政部关于国营企业缴纳土地使用税有关财务处理问题的通知

财政部


财政部关于国营企业缴纳土地使用税有关财务处理问题的通知
财工[1988]522号

1988-10-18财政部


  根据国务院令第17号《中华人民共和国城镇土地使用税暂行条例》规定,从1988年11月1日起,对在城市、县城、建制镇、工矿区范围内使用土地的单位和个人,开征土地使用税。现将国营企业缴纳土地使用税的有关财务问题通知如下:
  企业按规定缴纳的土地使用税在企业管理费中列支。



财政部

一九八八年十月十八日


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国务院办公厅关于我国加入海牙公约和蒙特利尔公约的通知(附英文)

国务院


国务院办公厅关于我国加入海牙公约和蒙特利尔公约的通知(附英文)
国务院


经国务院核准,我国已于一九八0年九月十日加入国际上签订的《关于制止非法劫持航空器的公约》(简称《海牙公约》)和《关于制止危害民用航空安全的非法行为的公约》(简称《蒙特利尔公约》),并于加入时声明不受《海牙公约》第十二条第一款和《蒙特利尔公约》第十四条
第一款的约束,声明台湾当局用中国名义对该两公约的签署和批准是非法和无效的。该两公约已于一九八0年十月十日起对我国生效。
自六十年代初以来,国际上以暴力劫持民航飞机和破坏民航设施的事件频繁发生。为制止这类恐怖行动,保卫国际民航安全,国际民航组织于一九六三年主持制订了《关于在航空器内的犯罪和其它某些行为的公约》(简称《东京公约》,我国已于一九七八年十一月,经国务院核准加入
)。随后,又于一九七0年和一九七一年先后制订了《海牙公约》和《蒙特利尔公约》。这些公约对保障民航飞机和设施的安全具有积极意义。
近年来,劫机等恐怖行动在国际上虽已减少,但仍时有发生;我国民航飞机也曾发生三起企图劫机外逃未遂事件。为了保证国际、国内民航班机的运输安全,有效地防止劫持飞机等犯罪行为发生,希望各地区、各有关部门认真执行上述国际公约的有关条款(《海牙公约》和《蒙特利尔
公约》中文译本请见一九八0年第十七号国务院公报,《东京公约》请见民航总局、外交部(78)指际字第591号文件),提高警惕,严格地面安全检查和机上安全保卫工作,严防有人以暴力劫机和破坏民航设施,保证我民航飞行安全。如发生外国飞机被劫持在我国降落等有关涉外事
件,应按我国法律,并结合上述三个公约的有关规定妥善处理。

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNINGCHINA'S ACCESSION TO THE HAGUE CONVENTION AND THE MONTREAL CONVENTION

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING
CHINA'S ACCESSION TO THE HAGUE CONVENTION AND THE MONTREAL CONVENTION
(November 3, 1980)
Upon approval by the State Council, China acceded on September 10, 1980 to
the Convention Concerning the Checking of the Illegal Hijacking of
Aircraft (hereinafter referred to as "the Hague Convention") and the
Convention Concerning the Checking of Illegal Acts that Jeopardize Civil
Aviation Safety (hereinafter referred to as "the Montreal Convention")
which had been concluded internationally, and declared at the time of
accedence that China shall not be bound by Paragraph 1 of Article 12 of
the Hague Convention and Paragraph 1 of Article 14 of the Montreal
Convention and that the signing and rectification of the Conventions by
the Taiwan authorities in the name of China are illegal and null and void.
The two Conventions became applicable to China on October 10, 1980.
Since the beginning of the 1960s, incidents involving using violence to
hijack civil aircraft and damaging civil aviation facilities have
frequently occurred in the world. In order to check such acts of
terrorism and safeguard the safety of international civil aviation, the
International Civil Aviation Organization presided in 1963 over the
formulation of the Convention Concerning Crimes and Some Other Acts in
Aircraft (hereinafter referred to as "the Tokyo Convention"), to which
China acceded in November 1978 upon approval by the State Council) and,
following that it formulated in 1970 and 1971 successively the Hague
Convention and the Montreal Convention. These Conventions are of positive
significance to protecting the safety of civil aircraft and other civil
aviation facilities.
In recent years, although the incidence of hijacking and other terrorist
acts has been reduced in the world, they do occur occasionally; and on
China's civil aircraft, there have been three attempted hijacking
incidents for the purpose of fleeing the country. In order to ensure the
safety in transport for international and domestic airliners and
effectively guard against the occurrence of hijacking and other criminal
acts, it is hoped that various regions and competent departments earnestly
implement the relevant Articles of the aforementioned international
Conventions (for the translated Chinese version of the Hague Convention
and the Montreal Convention, please see the State Council Bulletin Number
17 of 1980 and, for the translated Chinese version of the Tokyo
Convention, please see the document of the Civil Aviation Administration
of China and the Ministry of Foreign Affairs, Ref.: (78) Zhijizi No. 591),
heighten their vigilance, tighten the ground security check and the on
board security protection measures and strictly prevent any attempt to use
violence to hijack aircraft or damage civil aviation facilities so as to
guarantee the safety in China's civil aviation. In the event that
incidents should occur involving foreign countries such as hijacked
foreign aircraft landing in China, the matter should be handled properly
in accordance with the law of China and with reference to the relevant
provisions of the aforementioned three Conventions.



1980年11月3日

转发《对公单位现汇帐户管理办法》的函

中国建设银行


转发《对公单位现汇帐户管理办法》的函

1988年2月12日,中国人民建设银行

建设银行上海市、湖北省、深圳市、厦门市、珠海市、大连市、海南行政区分行:
国家外汇管理局以(87)汇管管字第811号文转发了国家外汇管理局甘肃分局和中国银行兰州分行甘银汇(1987)第34号文“关于执行《对公单位现汇帐户管理办法》的通知”,现转发给你们,可参照执行。
各行在对现汇帐户管理上,应严格按规定执行,出现问题,及时向当地外汇管理局汇报。
附件:国家外汇管理局转发“关于执行《对公单位现汇帐户管理办法》的通知”的函(略)



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