国家税务总局关于“免征营业税的博物馆”范围界定问题的批复

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国家税务总局关于“免征营业税的博物馆”范围界定问题的批复

国家税务总局


国家税务总局关于“免征营业税的博物馆”范围界定问题的批复
国家税务总局



厦门市地方税务局《关于对“博物馆”免税范围界定问题的请示》经商财政部研究,现批复如下:
关于《中华人民共和国营业税暂行条例》第六条第(六)款中所称的“免征营业税的博物馆”,是指经各级文物、文化主管部门批准并实行财政预算管理的博物馆。请你局按此条件严格界定,对其他虽冠以博物馆的名称,但不符合上述条件的单位,不得给予免征营业税的照顾。










1996年11月21日
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DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS ON THE ESTABLISHMENT OF MARITIME COURTS IN COASTAL PORT CITIES ——附加英文版

The Standing Committee of the National People's Congress


DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS ON THE ESTABLISHMENT OF MARITIME COURTS IN COASTAL PORT CITIES


(Adopted at the Eighth Meeting of the Standing Committee of the
Sixth National People's Congress and promulgated for implementation by
Order No. 20 of the President of the People's Republic of China on
November 14, 1984)

To meet the needs in the development of the country's maritime transport
and in its economic relations and trade with foreign countries,
effectively exercise the country's judicial jurisdiction and handle
maritime affairs and maritime trade cases promptly, so as to safeguard the
lawful rights and interests of both Chinese and foreign litigants, the
following decisions have been made:
1. Maritime courts shall be established in certain coastal port cities
according to need. The establishment of such courts, their alteration and
their abolition shall be decided by the Supreme People's Court.
The establishment of adjudicatory apparatus and administrative offices of
the maritime courts shall be decided by the Supreme People's Court.
2. The maritime courts shall be responsible to the standing committees of
the people's congresses of the municipalities where they are located.
The judicial work of maritime courts shall be subject to supervision by
the higher people's courts in their respective localities.
3. The maritime courts shall have jurisdiction over maritime cases and
maritime trade cases of first instance; they shall not handle criminal
cases or other civil cases. The designation of the jurisdiction area for
each maritime court shall be decided by the Supreme People's Court.
The higher people's court in the locality where a maritime court is
located shall have jurisdiction over appeals against the judgments and
orders of the maritime court.
4. The president of a maritime court shall be appointed or removed by the
standing committee of the people's congress of the city where the court is
located, upon a proposal submitted by the chairman of the standing
committee of the people's congress. The vice- presidents, chief judges
and associate chief judges of divisions, judges and members of the
judicial committee of a maritime court shall be appointed or removed by
the standing committee of the people's congress of the city where the
court is located, upon a proposal submitted by the president of the
maritime court.

Important Notice:
This English document is coming from "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.

关于实施《互联网药品交易服务审批暂行规定》有关问题的补充通知

国家食品药品监督管理局


关于实施《互联网药品交易服务审批暂行规定》有关问题的补充通知

国食药监市[2006]82号


各省、自治区、直辖市食品药品监督管理局(药品监督管理局):

  为保证互联网药品交易服务的安全,进一步明确互联网药品交易服务审查工作中有关技术审查与现场验收的要求,规范工作程序,现对《互联网药品交易服务审批暂行规定》做如下补充规定,并公布《互联网药品交易服务现场验收标准(实施细则)》(附件1)和《互联网药品交易服务系统软件测评大纲》(附件2)。

  一、调整《互联网药品交易服务审批暂行规定》第二条的适用范围。对提供直接接触药品的包装材料和容器的互联网交易服务,食品药品监督管理部门暂不进行审批。

  二、申请互联网药品交易服务的网站必须自有服务器以及相关设施,并且能满足提供互联网药品交易服务要求。申请企业应拥有独立的机房,或者将自有服务器托管于满足条件的互联网数据中心(IDC)机房(详见附件1)。

  三、提供互联网药品交易服务企业所制定的合同文书范本中,必须包括因产品信息的真实性、交易产品的质量、达成交易后产品的配送、网络安全性等方面出现问题而导致有关方面利益受到损失时的责任约定内容。企业在提交申请资料时,需向食品药品监督管理部门提供合同文书的范本。

  四、为了保证互联网药品交易的安全,企业在提交申请时,应按照附件1和附件2的要求,向食品药品监督管理部门提交软件评测机构对有关功能模块以及系统安全性的测评报告。
  软件评测机构的资质要求详见附件2。

  五、交易达成后,产品的配送应符合有关法律法规的规定。零售药店网上销售药品,应有完整的配送记录;配送记录至少应包括如下内容:发货时对产品状态和时间的确认记录、交货时消费者对产品外观和包装以及时间等内容的确认记录;配送记录应保存至产品有效期满后1年,但不得少于3年。

  六、对互联网药品交易服务申请的受理、审查以及现场验收检查项目和办法、评分细则等,要按照本文件的有关规定执行。在本文件印发前已经取得互联网药品交易服务资格证书的企业,原审批机关应按照文件有关规定,限期要求企业提供合同文书范本和有关软件测评报告。

  七、食品药品监督管理部门要加大对提供互联网药品交易服务企业的监督管理。对企业在提供互联网药品交易服务过程中违反有关规定的,必须及时予以查处。


  附件:1.互联网药品交易服务现场验收标准(实施细则)
     2.互联网药品交易服务系统软件测评大纲


      国家食品药品监督管理局
      二○○六年三月三日

附件下载:
1.互联网药品交易服务现场验收标准(实施细则)
http://www.sda.gov.cn/gss0682/gss0682z.rar

2.互联网药品交易服务系统软件测评大纲
http://www.sda.gov.cn/gss0682/gss0682g.rar