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中华人民共和国国境口岸卫生监督办法(附英文)

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中华人民共和国国境口岸卫生监督办法(附英文)

卫生部、交通部 等


中华人民共和国国境口岸卫生监督办法(附英文)

1982年2月4日,卫生部、交通部、中国民航管理局、铁道部

第一章 总 则
第一条 为了加强国境口岸和国际航行交通工具的卫生监督工作,改善国境口岸和交通工具的卫生面貌,控制和消灭传染源,切断传播途径,防止传染病由国外传入和由国内传出,保障人民身体健康,根据《中华人民共和国国境卫生检疫条例》第三条的规定,制定本办法.
第二条 本办法适用于对外开放的港口、机场、车站、关口(下称国境口岸)和停留在这些处所的国际航行的船舶、飞机和车辆(下称交通工具).

第二章 国境口岸的卫生要求
第三条 国境口岸应当建立卫生清扫制度,消灭蚊蝇孳生场所,设置污物箱,定期进行清理,保持环境整洁.
第四条 国境口岸的生活垃圾应当日产日清,设置的固定垃圾场,应当定期清除;生活污水不得任意排放,应当做到无害化处理,以防止污染环境和水源.
第五条 对国境口岸的建筑物,有关部门应当采取切实可行的措施,控制病媒昆虫、啮齿动物,使其数量降低到不足为害的程度.
第六条 候船室、候机室、候车室、候检室应当做到地面整洁、墙壁无尘土、窗明几净、通风良好,并备有必要的卫生设施.
第七条 国境口岸的餐厅、食堂、厨房、小卖部应当建立和健 全卫生制度,经常保持整洁,做到墙壁、天花板、桌椅清洁无尘土.应当有防蚊、防蝇、防鼠和冷藏设备,做到室内无蚊、无蝇、无鼠、无蟑螂.
第八条 国境口岸的厕所和浴室应当有专人管理,及时打扫, 保持整洁,做到无蝇、无臭味.
第九条 国境口岸的仓库、货场应当保持清洁、整齐;发现鼠类有反常死亡时,应当及时向卫生检疫机关或地方卫生防疫部门报告.
第十条 做好国境口岸水源保护,在水源周围直径三十米内, 不得修建厕所、渗井等污染水源设施.

第三章 交通工具的卫生要求
第十一条 交通工具上必须备有急救药物、急救设备及消毒、 杀虫、灭鼠药物.必要时,船舶上还需安排临时隔离室.
第十二条 交通工具上的病媒昆虫和啮齿动物的防除:
(一)船舶、飞机、列车上,应当备有足够数量有效的防鼠装置;保持无鼠或鼠类数量保持不足为害的程度.
(二)应当保持无蚊、无蝇、无其他有害昆虫,一旦发现应当采取杀灭措施.
第十三条 交通工具上的厕所、浴室必须保持整洁,无臭味.
第十四条 交通工具上的粪便、垃圾、污水处理的卫生要求:
(一)生活垃圾应当集中放在带盖的容器内,禁止向港区、机场、站区随意倾倒,应当由污物专用车(船)集中送往指定地点进行无害化处理.必要时,粪便、污水须经过卫生处理后方能排放;
(二)来自鼠疫疫区交通工具上的固体垃圾必须进行焚化处理,来自霍乱疫区交通工具上的粪便,压舱水、污水,必要时实施消毒.
第十五条 交通工具的货舱、行李车、邮政车和货车的卫生要求:
(一)货舱、行李车、邮政车、货车应当消灭蚊、蝇、鼠、蟑螂等病媒昆虫和有害动物及其孳生条件;在装货前或卸货后应当进行彻底清扫,做到无粪便、垃圾.
(二)凡装载有毒物品和食品的货车,应当分开按指定地点存放,防止污染,货物卸空后应当进行彻底洗刷;
(三)来自疫区的行李、货物,要严格检查,防止带有病媒昆虫和啮齿动物.
第十六条 交通工具上的客舱、宿舱、客车的卫生要求:
(一)客舱、宿舱和客车应当随时擦洗,保持无垃圾尘土,通风良好;
(二)卧具每次使用后必须更换.卧具上不得有虱子、跳蚤、臭虫等病媒昆虫.

第四章 食品、饮用水及从业人员的卫生要求
第十七条 供应国境口岸和交通工具上的食品必须符合《中华人民共和国食品卫生管理条例》(注解:该条例已被一九八二年十一月十九日五届人大常委会通过的《中华人民共和国食品卫生法(试行)》明令废止,现按食品卫生法的有关规定执行.)的规定和食品卫生标准.
第十八条 凡供应国境口岸和交通工具上的饮用水必须符合我国规定的“生活饮用水卫生标准”.供应饮用水的运输工具、储存容器及输水管道等设备都应当经常冲洗干净,保持清洁.
第十九条 供应食品、饮用水的从业人员的卫生要求:
(一)患有肠道传染病的患者或带菌者,以及活动性结核病、化浓性渗出性皮肤病患者,不得从事食品和饮用水供应工作;
(二)从事食品、饮用水供应工作的人员,应当每年进行一次健康检查,新参加工作的人员,应当首先进行健康检查,经检查合格者,发给健康证;
(三)从事食品、饮用水供应工作的人员,要养成良好卫生习惯,工作时要着装整洁,严格遵守卫生操作制度.

第五章 国境口岸和交通工具的负责人的责任
第二十条 国境口岸和交通工具负责人在卫生工作方面的责任是:
(一)应当经常抓好卫生工作,接受卫生监督人员的监督和检查,并为其开展工作提供方便条件;
(二)应当模范地遵守本办法和其它卫生法令、条例和规定.
(三)应当按照卫生监督人员的建议,对国境口岸和交通工具的不卫生状况,及时采取措施,加以改进;
(四)在发现检疫传染病和监测传染病时,应当向国境卫生检疫机关或地方防疫部门报告,并立即采取防疫措施.

第六章 卫生监督机关的职责
第二十一条 国境口岸卫生检疫机关在当地人民政府的领导下,对国境口岸和交通工具进行卫生监督,其主要职责是:
(一)监督和指导国境口岸有关部门和交通工具的负责人对病媒昆虫、啮齿动物进行防除;
(二)对停留在国境口岸出入国境的交通工具上的食品、饮用水实施检验,并对运输、供应、贮存设施等系统进行卫生监督;
(三)对国境口岸和交通工具上的所有非因意外伤害致死的尸体,实施检查、监督和卫生处理;
(四)监督国境口岸有关部门和交通工具的负责人对粪便、垃圾、污水进行清除和无害化处理;
(五)对与检疫传染病,监测传染病有流行病学意义的环境因素实施卫生监督;
(六)监督国境口岸周围内采取防蚊措施的执行.
(七)开展卫生宣传教育,普及卫生知识,提高国境口岸和交通工具上的人员遵守和执行本办法的自觉性.
第二十二条 国境口岸卫生检疫机关设国境口岸卫生监督员一至五名,执行卫生监督任务,由思想品质好,工作认真负责的国境口岸卫生检疫机关领导干部、检疫医师以上的业务人员兼任.国境口岸卫生监督员,经卫生检疫机关推荐,省、自治区、直辖市卫生行政主管部门审核,由中华人民共和国卫生部委任,并发给《国境口岸卫生监督员证件》(式样附后).
第二十三条 国境口岸卫生监督员持其证件,有权对国境口岸和交通工具的负责人,进行卫生监督、检查和技术指导;配合有关部门,对卫生工作情况不良或引起传染病传播的单位或个人,提出改进意见,协同有关部门采取必要措施,进行处理.

第七章 奖励和惩罚
第二十四条 国境口岸卫生检疫机关,对贯彻执行本办法和国家有关卫生法令、条例、规定,做出显著成绩的单位和个人,应当给予表扬和奖励.
第二十五条 国境口岸卫生检疫机关,对违犯本办法和有关卫生法令、条例、规定的单位和个人,应当根据不同情况,给予警告、罚款,直至提请司法机关依法惩处.

第八章 附 则
第二十六条 本办法自发布之日起施行.

附:
国境口岸卫生监督员证件式样
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中华人民共和国 | 此证根据中华人民共和
国境口岸卫生监督员证 | 国国务院文件
(国徽) | 国发(1981)号
中华人民共和国卫生部制发 | 批示监制
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85mm 正面(封面) 第二页
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| 相 | 姓名 性别 (注意事项另订) |
| | 年龄 籍贯 |
| 片 | 工作单位 |
|------| 职别 |
| 编号 字第 号 |
| 发证日期 年 月 日 |
----------------------------------------------------------
内第三页 内第四页
说 明
一、证件长为120mm,宽为85mm,用红色软皮塑料制成,正
面印有国徽图案,字体为金色印体字.
二、内页用卡片纸印成格式套在塑料皮内.
1、内第一页空白插入塑料皮内;
2、内第二页填写发证根据;
3、内第三页填写监督员自然情况;
4、内第四页填写监督员权力和职责;
5、内第五页空白填写[附记]二字;
6、内第六页空白插入塑料皮后面.

MEASURES CONCERNING SUPERVISION OF SANITATION AT BORDER PORTS OFTHE PEOPLE'S REPUBLIC OF CHINA

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)
MEASURES CONCERNING SUPERVISION OF SANITATION AT BORDER PORTS OF
THE PEOPLE'S REPUBLIC OF CHINA
(Approved by the State Council on December 30, 1981 and promul-
gated by the Ministry of Public Health, Ministry of Communications,
General Administration of Civil Aviation of China and the Ministry of
Railways on February 4, 1982)

Chapter I General Provisions
Article 1
These Measures are formulated, as required by Article 3 of the Frontier
Health and Quarantine Regulations of the People's Republic of China [*1],
to strengthen the supervision of sanitation at border ports and aboard
international means of transport, to improve their sanitary conditions and
to block up and extinguish sources of infection, cut off channels of
spreading, prevent infectious diseases from spreading into or out of the
country and protect the health of the people.
Article 2
These measures shall apply to sea ports, airports, railway stations and
passes open to the outside world (hereinafter generally referred to as
"border ports") and to international vessels, aircraft and vehicles
(hereinafter referred to as "means of transport") staying in these places.

Chapter II Sanitation Requirements at Border Ports
Article 3
A cleaning system shall be established in border ports to eliminate the
breeding grounds of flies and mosquitos, install litter bins and their
regular cleaning so as to keep the environment clean and tidy.
Article 4
Domestic refuse in border ports shall be removed every day and fixed
refuse dumps provided for that purpose shall be regularly cleared;
domestic sewage shall not be drained off indiscriminately and shall go
through disinfecting treatment so as to prevent the environment and water
sources from contamination.
Article 5
The departments concerned shall adopt feasible measures to reduce the
numbers of insect vectors and rodents to a harmless level in the buildings
of border ports.
Article 6
All floors of waiting rooms in piers, airports, stations and customs
houses shall be kept neat and clean, their walls dust-free and their
windows and tables bright and clean. They shall be well ventilated and
equipped with necessary sanitation facilities.
Article 7
A perfect sanitation system shall be established in restaurants, cafes,
canteens, dining rooms, kitchens, buffets and small shops in border ports
so as to regularly keep them clean and tidy and make their walls,
ceilings, tables and chairs clean and dustfree. The places shall be
provided with refrigeration equipment and equipment against mosquitos,
flies, mice and cockroaches and no such pests and rodents shall be found
inside these buildings.
Article 8
Attendants shall be put in charge of the toilets and bathrooms in border
ports, cleaning them regularly and keeping them clean and tidy so as to
rid them of flies and nasty odours.
Article 9
The warehouses, godowns and goods yards in border ports shall be kept
clean and tidy. When abnormal death of mice or rats is found, immediate
reports shall be given to health quarantine authorities or local public
health and epidemic prevention departments.
Article 10
The water sources for border ports shall be well protected and toilets,
seepage wells, etc. which will pollute the water sources shall not be
built within a distance of 30 meters in diameter from a water source.

Chapter III Sanitation Requirements for Means of Transport
Article 11
Means of transport shall be equipped with first-aid medicines and
equipment as well as disinfectants, insecticides and rodenticides. If
necessary, provisional quarantine rooms shall be arranged aboard ships.
Article 12
Provisions concerning the prevention and elimination of insect vectors and
rodents from means of transport:
(1) ships, aircraft and trains shall be provided with adequate preventive
measures against rodents so as to eliminate them or to reduce their
numbers to a harmless level;
(2) these means of transport shall be kept free from mosquitos, flies or
other harmful insects, which shall be eliminated upon discovery.
Article 13
The toilets and bathrooms on means of transport shall be kept clean, tidy
and free from unpleasant odours.
Article 14
The sanitation requirements for the disposal of excrement, urine, refuse
and sewage on means of transport are as follows:
(1) daily refuse shall be put in containers with covers, prohibited from
being dumped indiscriminately into port areas, airports or station areas
and must be removed by means of special refuse vehicles (or vessels) to
designated places for treatment. If necessary, excrement, urine and sewage
shall go through sanitary treatment before being disposed of;
(2) the refuse in solid form on board means of transport from epidemic
areas of plague shall be disposed of by incineration, while the excrement,
urine, ballast water and sewage on board means of transport from the
epidemic areas of cholera shall be sterilized if necessary.
Article 15
The sanitation requirements for cargo holds, luggage cars, postal cars and
freight cars of means of transport as well as trucks are as follows:
(1) such insect vectors and harmful animals as mosquitos, flies,
cockroaches and mice and conditions favourable for their breeding shall be
eliminated from cargo holds, luggage cars, postal cars, freight cars and
trucks which shall be thoroughly cleaned before goods are being loaded or
unloaded so as to be free of excrement, urine and refuse;
(2) the freight cars or trucks carrying poisonous substances and food
shall be placed separately in different designated places so as to avoid
contamination and shall be thoroughly cleaned after goods are completely
unloaded;
(3) the luggage and goods from epidemic areas shall be carefully examined
so that no insect vectors and rodents shall subsist therein.
Article 16
The sanitation requirements for passenger cabins, lodging cabins and
passenger cars of means of transport as well as passenger vehicles are as
follows:
(1) passenger cabins, lodging cabins, passenger cars and other passenger
vehicles shall be cleaned whenever necessary, kept free of refuse and dust
and well ventilated;
(2) beddings shall be replaced and washed after use each time and be free
of lice, fleas, bedbugs or other insect vectors.

Chapter IV Sanitation Requirements for Food, Drinking Water and Personnel Engaged in These Trades
Article 17
The food supplied to border ports and on means of transport shall conform
to the provisions in the Regulations of People's Republic of China on Food
Hygienic Control [*2] and food hygienic standards.
Article 18
The drinking water supplied to border ports and on means of transport
shall conform to Hygienic Standards of Drinking Water stipulated by the
state. The vehicles used in transporting drinking water as well as storage
containers and water pipelines shall be cleaned regularly and kept clean.
Article 19
The health requirements for personnel engaged in supplying food and
drinking water as follows:
(1) the patients or carriers of infectious intestinal diseases or
sufferers from active tuberculosis or suppurative exudative dermatosis
shall not be engaged in supplying food and drinking water;
(2) all personnel engaged in the supply of food and drinking water shall
go through a medical check-up every year. Those newly engaged in this work
shall first have a medical check-up and those proved up to the standard
shall be granted health certificates;
(3) the personnel engaged in the supply of food and drinking water shall
cultivate good hygienic habits, dress neatly and cleanly at work and
strictly abide by the hygienic operation system.

Chapter V The Duties of Persons in Charge of Border Ports and Means of Transport
Article 20
The duties of the officers in charge of border ports and means of
transport pertaining to sanitation and hygiene are as follows:
(1) to do a good job in keeping up to the sanitation and hygiene
standards, and be always ready for the supervision and inspection by the
sanitary supervision personnel and provide them with facilities for their
work;
(2) to play an exemplary role in abiding by these Measures and other
sanitation decrees, regulations and provisions;
(3) to promptly adopt remedial measures to change the unsanitary
conditions of border ports and the means of transport in accordance with
the advice of the sanitation supervisors;
(4) to report to the border health quarantine authorities or local
epidemic prevention department and immediately adopt epidemic prevention
measures when a quarantine infectious disease or a monitored one is found.

Chapter VI The Responsibilities of Sanitation Supervision Authori- ties
Article 21
The health quarantine authorities in border ports shall exercise
sanitation supervision over border ports and means of transport under the
leadership of local people's governments. Their major responsibilities
are:
(1) to supervise and direct the officers in charge of the departments
concerned in border ports and on means of transport in the prevention and
elimination of insect vectors and rodents;
(2) to examine the food and drinking water on board means of transport
parked in border ports and ready to cross border in both directions and
exercise sanitation supervision over systems of transport, supply and
storage facilities;
(3) to carry out examination, supervision and hygienic treatment of
persons who have died from causes other than accidents in border ports and
on board means of transport;
(4) to supervise the officers in charge of the departments concerned in
border ports and means of transport in the removal and treatment of
excrement, urine, refuse and sewage;
(5) to exercise sanitation supervision over environmental factors which
are of epidemiological significance to quarantine and monitored infectious
diseases;
(6) to monitor the implementation of the measures to prevent mosquitoes
from breeding in the vicinity of border ports; and
(7) to conduct hygiene publicity and education, spread hygiene knowledge
among people and heighten the consciousness of the personnel in border
ports and on means of transport to abide by and implement these Measures.
Article 22
A border port health quarantine organ shall be provided with 1 to 5 border
port sanitation supervisors to carry out the tasks of sanitation
supervision and such ports shall be concurrently held by the leading
cadres and professional personnel above the rank of quarantine doctor of
the border port health quarantine organ, who are of commendable
personality and great conscientiousness in work. Border port sanitation
supervisors shall be recommended by health quarantine authorities,
screened by the public health administration authorities of the provinces,
municipalities directly under the Central Government and autonomous
regions, and appointed by the Ministry of Public Health of the People's
Republic of China and granted Certificates of Border Port Sanitation
Supervisors.
Article 23
On the strength of their certificates, border port sanitation supervisors
shall have the right to exercise sanitation supervision, inspection and
technical guidance over the officers in charge of border ports and means
of transport; they may in conjunction with departments concerned, put
forward proposals for improvement to the units or individuals concerned
whose sanitation work is dissatisfactory and has resulted in the spread of
infectious disease and take necessary measures to deal with them in
conjunction with the departments concerned.

Chapter VII Rewards and Punishments
Article 24
Border port quarantine authorities shall commend and reward units and
individuals that have made remarkable achievements in the implementation
of these Measures and the state decrees, regulations and provisions
relating to public health.
Article 25
Border port health quarantine authorities shall, on the merit of each
case, warn or fine the units and individuals that have contravened these
Measures and the decrees, regulations and provisions relating to public
health and may submit the cases to the judicial organs for punishment
according to law.

Chapter VIII Supplementary Provision
Article 26
These Measures shall go into effect as of the date of promulgation.
Notes:
[*1] The said Regulations were nullified by Frontier Health and Quarantine
Law of the People's Republic of China adopted by the Standing Committee of
the Sixth National People's Congress on December 2, 1986, the Measures
shall be effective. [*2] The said Regulations were nullified by Food
Hygiene Law of the People's Republic of China (For Trial Implementation)
adopted by the Standing Committee of the Fifth National People's Congress
on November 19, 1982 and the Law shall apply instead - The Editor.


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财政部决定发行2010年记账式附息(三十五期)国债的公告

财政部


财政部决定发行2010年记账式附息(三十五期)国债的公告

公告2010年第72号




  根据国家国债发行的有关规定,财政部决定发行2010年记账式附息(三十五期)国债(以下简称本期国债),现将有关事项公告如下:

  一、本期国债通过全国银行间债券市场(含试点商业银行柜台)、证券交易所债券市场(以下简称各交易场所)面向社会各类投资者发行。试点商业银行包括中国工商银行股份有限公司、中国农业银行股份有限公司、中国银行股份有限公司、中国建设银行股份有限公司、招商银行股份有限公司、中国民生银行股份有限公司、北京银行股份有限公司和南京银行股份有限公司在全国已经开通国债柜台交易系统的分支机构(以下简称试点银行)。

  二、本期国债计划发行280亿元,实际发行面值金额为280亿元。

  三、本期国债期限3年,经招标确定的票面年利率为2.68%,2010年11月4日开始发行并计息,11月8日发行结束,11月10日起在各交易场所上市交易。本期国债在各交易场所交易方式为现券买卖和回购,其中试点银行柜台为现券买卖。通过试点银行柜台购买的本期国债,可以在债权托管银行质押贷款,具体办法由各试点银行制订。

  四、本期国债为固定利率附息债,利息按年支付,利息支付日为每年的11月4日(节假日顺延,下同),2013年11月4日偿还本金并支付最后一次利息。

  五、本期国债在2010年11月4日至11月8日的发行期内,采取场内挂牌、场外签订分销合同和试点银行柜台销售的方式分销,分销对象为在中国证券登记结算有限责任公司开立股票和基金账户,在中央国债登记结算有限责任公司、试点银行开立债券账户的各类投资者。承销机构根据市场情况自定价格分销。

  特此公告。



                        中华人民共和国财政部

                        二○一○年十一月三日




山东省征收农林特产农业税实施办法

山东省政府


山东省征收农林特产农业税实施办法
山东省政府




根据《国务院关于对农林特产收入征收农业税的若干规定》(国发〔1983〕179号)和《国务院关于调整农林特产税税率的通知》(国发〔1993〕14号)文件精神,结合我省实际情况,制定本办法。
第一条 凡从事农林特产品生产,取得农林特产收入的单位和个人,都应当按照本办法缴纳农林特产农业税(以下简称农林特产税)。
第二条 下列各项农林特产收入,均属征税范围:
(一)园艺收入,包括水果(苹果、梨、葡萄、桃、杏、枣、柿子、山楂、樱桃、石榴、草莓等)、芦笋、人工培植药材、茶、桑(桑蚕)、花卉、苗木等产品的收入。
(二)林木收入,包括原木、花椒、核桃、板栗、柞树坡(柞蚕)、腊条、柳条、荆条、紫穗槐条等产品的收入。
(三)水产收入,包括水生植物(蒲草、芦苇、藕等)、海淡水养殖等产品的收入。
(四)果用瓜收入,包括西瓜、甜瓜等产品的收入。
(五)对未列举品目的其他产品收入征税,应报省政府批准。
第三条 税率。对大宗农林特产收入实行全国统一税率:海淡水养殖收入为8%;水果收入为10%,其中苹果收入为12%;果用瓜收入为8%;原木收入为7%。其余农林特产收入的税率为5%。对未列举品目的其他产品收入征税,其税率最低为5%,最高不超过20%。
第四条 计税办法。农林特产税按照产品实际收入计算征收。农林特产品的实际收入难以确定的,按照当年的实际生产情况,参照近几年的正常年景产量,核定当年的产品产量,以当地中等质量的产品价格计算。
随同农林特产税,征收纳税人应纳税额10%的地方附加。
第五条 农林特产税由财政部门负责征收管理,征收任务要逐级核定到纳税单位,内部实行承包责任制的,由纳税单位按照农林特产收入多少,本着合理负担的原则,落实到承包的专业队、组、户。
第六条 下列农林特产收入,给予减税或免税照顾:
(一)新开发荒山、荒地、滩涂、水面从事农林特产生产的,从有收入的年份起,免税1至3年。
(二)房前屋后种植的零星农林特产取得的收入,免税。
(三)农林科研单位、农林院校专门从事科学实验所取得的农林特产收入,经县以上人民政府批准,给予免税;城市园林部门的花卉、苗木非经营收入,予以免税。
上述各项原属于农业税计税土地的,照征农业税。
(四)对贫困户和因遭受自然灾害歉收,纳税确有困难的,经县(市、区)人民政府批准,给予适当减免税照顾。
第七条 税款的使用。按照征收税款总额提取7%的征收经费,由征收机关安排使用。其余部分,以一九八八年实征税额为基数,用于建立培植农林特产税源专项基金;超基数税额,一半用于建立农业发展基金,一半用于解决粮食历年挂帐,以县为单位解决粮食历年挂帐后,用于建立
培植农林特产税源专项基金。为调动乡镇征税的积极性,可由县(市、区)确定适当的县、乡分成比例。
第八条 各级政府要切实加强对农林特产税征收工作的领导,及时解决工作中出现的问题,积极支持建立健全农业税收征管机构,充实征收力量。司法、银行等有关部门,要积极支持财政机关依法征税;各级财政机关要做好政策、法规的宣传工作,教育和督促纳税人如实申报纳税,保
证国家税收任务的完成。
第九条 本办法由省财政厅负责解释。
第十条 本办法自一九九三年四月一日起施行。省政府鲁政发〔1986〕88号、鲁政发〔1989〕57号文同时停止执行。



1993年3月25日