全国星级评定委员会


关于进一步加强饭店星评和复核工作的通知


各省、自治区、直辖市旅游星级饭店评定委员会：

为了贯彻落实国务院领导和全国星评委领导关于饭店星评工作的指示精神，进一步做好全国饭店星评和复核工作，现就有关事项通知如下:

一、对饭店星评和复核工作要从严把关

全国星评委要求各级星评委和星评员要严格执行现有的星评工作操作规程，严格掌握标准，确保饭店星评和复核工作质量。各地要本着“严守标准、实事求是”的原则，把握好星级饭店特别是高星级饭店的评定进度。对于今年复核中达不到标准的五星级饭店，全国星评委将按照相关规定作出处理。对于因装修改造而申请延期复核的部分五星级饭店，要进一步核实情况，防止其借故拖延复核，延期复核的最长时限不应超过一年。

二、对各级星评员工作要从严监督

要建立星评员工作记录制度，加强对星评员工作的检查力度，进一步健全对各级星评员的监督管理制度。要组织针对饭店星级评定和复核工作的监督员队伍，对已经评定和复核的星级饭店进行抽查，对于存在严重失职行为的星评员，将根据情况作出严肃处理。

三、对四星级及以下饭店星评和复核工作要从严要求

全国星评委在做好五星级饭店的评定和复核工作的同时，还将对授权各省星评机构实施的四星级及以下饭店的评定和复核工作统一规划、统一部署、统一检查，把相关规定、程序和工作机制延伸贯穿至四星级及以下饭店的评定和复核工作之中，并在适当的时候组织力量对四星级及以下饭店的评定和复核工作质量进行抽查。各地星评机构也要严把星评和复核工作的质量关，按照全国星评委的工作程序和要求，做好四星级及以下饭店的评定和复核工作。

四、加快完善星评工作制约监督机制

全国星评委将在现有国家级星评员队伍的基础上，逐步建立星评监督员队伍，并考虑引入第三方专业公司开展客人满意度调查。三项工作相互独立，形成科学合理的制约机制。星评监督工作将在今年的五星级饭店复核工作中实施，选取部分已完成复核的五星级饭店作为检查对象，检查以暗访为主。

特此通知。

全国星级评定委员会

二○○九年十一月五日




财政部


关于对外国企业常驻代表机构降低核定利润率征税问题的通知(附英文)
财政部


经国务院批准，我部于一九八五年五月十五日公布了《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》，其中第四条规定：对常驻代表机构“应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国
企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。”为了进一步鼓励代表机构开展业务，照顾代表机构之间利润率水平高低不一的实际情况，经报请国务院批准，现决定对常驻代表机构的核定利润率由15％减按10％
执行。
本规定自一九八六年十月一日起执行。(附英文)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVEOFFICES OF FOREIGN ENTERPR
ISES

(September 29, 1986)

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)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY
OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED
AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE
OFFICES OF FOREIGN ENTERPRISES
(September 29, 1986)
The State Council hereby approves the following amendment to the Interim
Provisions of the Ministry of Finance of the People's Republic of China
concerning the Imposition of Consolidated Industrial and Commercial Tax
and Enterprise Income Tax on the Resident Representative Offices of
Foreign Enterprises: The provisions in Article 4 which read, "tax shall
...... be calculated and determined on the basis of an appraised and
specified rate of profit, provisionally determined to be 15% of the amount
of business revenue", shall be amended as follows: "tax shall ...... be
calculated and determined on the basis of an appraised and specified rate
of profit, provisionally determined to be 10% of the amount of business
revenue". The aforesaid amendment shall be announced by your Ministry, and
the amendment shall become effective as of October 1, 1986.
Appendix:
CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE
APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
(October 6, 1986)
With the approval of the State Council, this Ministry promulgated, on May
15, 1985, Interim Provisions Concerning the Imposition of Consolidated
Industrial and Commercial Tax and Enterprise Income Tax on the Resident
Representative Offices of Foreign Enterprises, and Article 4 of these
Provisions stipulates "in respect of the assessment of enterprise income
tax, except for those cases in which accurate cost and expense vouchers
can be provided and where the correct amount of tax can be calculated, tax
shall, in accordance with the provisions of Article 24 of the Rules for
the Implementation of the Income Tax Law of the People's Republic of China
for Foreign Enterprises, be calculated and determined on the basis of an
appraised and specified rate of profit, provisionally determined to be 15%
of the amount of business revenue." In order to further encourage the
aforesaid representative offices to expand business operations, and in
consideration of the actual condition of the differences in profit rates
between the representative offices, it is decided, with the approval of
the State Council, to reduce, for the benefit of the resident
representative offices, the appraised and specified rate of profit from
15% to 10%.
This Provision shall become effective as of October 1, 1986.



1986年10月6日