关于印发《南通市科学技术进步奖励办法》的通知
江苏省南通市人民政府
关于印发《南通市科学技术进步奖励办法》的通知
通政规〔2010〕7号
各县（市）、区人民政府，市经济技术开发区管委会，市各委、办、局，市各直属单位：
现将《南通市科学技术进步奖励办法》印发给你们，请认真组织实施。
二○一○年六月二十九日
南通市科学技术进步奖励办法
第一条 为表彰和奖励在推动我市科学技术进步活动中做出突出贡献的公民和组织，调动广大科技工作者的积极性和创造性，促进科学技术进步，加快创新型城市建设，根据《国家科学技术奖励条例》、《江苏省科学技术奖励办法》，结合我市实际，制定本办法。
第二条 市科学技术进步奖励贯彻尊重劳动、尊重知识、尊重人才、尊重创造、推动经济发展的方针。
第三条 市科学技术进步奖由市人民政府设立，按照科技项目的创造性、先进性和社会、经济效益等，分设特等奖、一等奖、二等奖、三等奖。
市科学技术进步奖每年评审一次。
第四条 市人民政府科学技术行政部门负责市科学技术进步奖评审的组织工作。
第五条 市人民政府设立市科学技术进步奖励委员会，负责市科学技术进步奖的评审工作。委员会设主任委员1名、副主任委员2~３名、秘书长1名、委员7~11名。
市科学技术进步奖励委员会聘请有关方面专家、学者组成专业评审组，依照本办法的规定，进行市科学技术进步奖的初评工作。
第六条 市科学技术进步奖的推荐、评审、授予，坚持公开、公平、公正的原则，不受任何组织、个人的非法干涉。
第七条 社会力量设立面向全市的科学技术进步奖，应当在市科学技术行政部门办理登记手续。
社会力量经登记设立的面向社会的科学技术进步奖，在奖励活动中不得收取任何费用。
第八条 市科学技术进步奖授予在应用推广先进科学技术成果，完成重大科学技术工程、计划、项目等方面，做出突出贡献的下列公民、组织：
（一）在开发、转化、应用推广先进科学技术成果中，完成重大科学技术创新、科学技术成果转化，创造显著经济或者社会效益的；
（二）在实施社会公益项目中，长期从事科技基础性工作和社会公益性科学技术事业，经过实践检验，创造显著社会效益的；
（三）在实施重大工程项目中，保障整体工程达到国际先进水平或者国内领先水平的；
前款第（三）项重大工程类项目的科学技术进步奖仅授予组织。
第九条 市科学技术进步奖候选人和候选单位由下列单位推荐：
（一）各县（市）、区人民政府科学技术行政部门；
（二）市人民政府有关部门、直属机构。
推荐单位在推荐时，应当填写由市科学技术行政部门统一制作的推荐表，提供真实、可靠的评价材料，报送市科学技术行政部门。
第十条 申报项目存在知识产权争议或者完成单位、完成人员有争议的，在争议解决前不得推荐参加市科学技术进步奖评审。
申报项目已经获得国家或者省部级科学技术奖励的，不再推荐参加市科学技术进步奖评审。
第十一条 市科学技术行政部门对推荐候选人的申报材料进行形式审查，符合条件的，交由市科学技术进步奖励委员会专业评审组进行初评。
第十二条 市科学技术进步奖的初评结果应当在政府门户网站或者其他主要媒体上公示，公示时间不得少于十日，单位或者个人对初评结果有异议的，可以在公示期间向市科学技术行政部门提出。
市科学技术行政部门应当及时对异议进行核查处理，并在接到异议之日起十五日内，将核查处理情况书面告知提出异议的单位或者个人。
第十三条 市科学技术进步奖励委员会根据初评结果和市科学技术行政部门提供的异议核实、处理情况，召开评审会议，进行综合评审，提出获奖人选和奖励等级的建议。
第十四条 市科学技术进步奖励委员会提出的建议，由市科学技术行政部门审核后，报请市人民政府批准。
第十五条 市科学技术进步奖励委员会委员、专业评审组成员和相关工作人员与市科学技术进步奖候选人或者参评项目、项目完成人有利害关系的，经市科学技术进步奖励委员会决定，应当回避。
第十六条 市科学技术进步奖由市人民政府颁发奖状、证书和奖金。
第十七条 市科学技术进步奖奖励金额由市科学技术行政部门会同市财政部门确定，并随经济的发展逐步提高市科学技术进步奖的奖励额度。
第十八条 市科学技术进步奖主要完成人的事迹，可记入本人档案，作为考核、晋升等主要依据之一。
第十九条 剽窃、侵夺他人科学技术成果或者以其他不正当手段骗取市科学技术进步奖的，由市科学技术行政部门报市人民政府批准后撤销奖励，追回奖金。
第二十条 推荐单位和个人提供虚假数据、材料，协助他人骗取市科学技术进步奖的，由市科学技术行政部门给予通报批评；情节严重的，暂停或者取消其推荐资格；对负有直接责任的主管人员和其他直接责任人员，依法给予行政处分。
第二十一条 社会力量未经登记、擅自设立面向社会的科学技术进步奖的，由科学技术行政部门予以取缔。
社会力量经登记设立面向社会的科学技术进步奖，在奖励活动中收取费用的，由科学技术行政部门没收所收取的费用，可以并处所收取的费用一倍以上三倍以下的罚款；情节严重的，撤销登记。
第二十二条 参与市科学技术进步奖评审活动和有关工作的人员在评审活动中弄虚作假、徇私舞弊的，依法给予行政处分。
第二十三条 本办法自2010年8月1日起施行。
城市房地产税暂行条例(附英文)
政务院
城市房地产税暂行条例(附英文)
1951年8月8日，政务院
第一条 城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
第二条 开征房地产税之城市，由中央人民政府财政部核定，未经核定者，不得开征。
第三条 房地产税由产权所有人交纳，产权出典者，由承典人交纳；产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者，均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税：
一、军政机关及人民团体自有自用之房地；
二、公立及已立案之私立学校自有自用之房地；
三、公园、名胜、古迹及公共使用之房地；
四、清真寺、喇嘛庙本身使用之房地；
五、省（市）以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税：
一、新建房屋自落成之月分起，免纳三年房地产税；
二、翻修房屋超过新建费用二分之一者，自工竣月分起，免纳二年房地产税；
三、其他有特殊情况之房地，经省（市）以上人民政府核准者，减纳或免纳房地产税。
第六条 房地产税依下列标准及税率，分别计征：（注解：自一九五三年起，本条所列税率分别改为1．2％、1．8％、1．8％、18％。）
一、房产税依标准房价按年计征，税率为1％；
二、地产税依标准地价按年计征，税率为1．5％；
三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为1．5％；
四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为15％。
第七条 前条各种标准价格，依下列方法评定：
一、标准房价，应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之；
二、标准地价，应按土地位置及当地繁荣程度、交通情形等条件，并参酌当地一般买卖价格分区、分级评定之；
三、标准房地价，应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之；
四、标准房地租价，应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳，由当地税务机关决定之。
第九条 凡开征房地产税之城市，均须组织房地产评价委员会，由当地各界人民代表会议及财政、税务、地政、工务（建设）、工商、公安等部门所派之代表共同组成，受当地人民政府领导，负责进行评价工作。
第十条 房地产评价工作，每年进行一次，如原评价格在下年度经房地产评价委员会审查，认为无重评必要时，得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限，均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等，向当地税务机关申报，如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者，并应于变更、转移或工竣后十日内申报之。免税之房地产，亦须依照前项规定，办理申报。
第十二条 税务机关应设置房地产税查征底册，绘制土地分级地图，根据评价委员会之评价结果及纳税义务人之申报，分别进行调查、登记、核税，并开发交款通知书，限期交库。
纳税义务人对房地产评价结果，如有异议时，得一面交纳税款，一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者，处以五十万元（注解：“五十万元”系旧人民币，新人民币为“五十元”。）以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实，企图偷漏税款者，除责令补交外，并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为，任何人均得举发，经查实处理后，得以罚金20－30％奖给举发人，并为保守秘密。
第十六条 不按期交纳税款者，除限日追交外，并按日处以应纳税额1％的滞纳金。
逾限三十日以上不交税款，税务机关认为无正当理由者，得移送人民法院处理。
第十七条 房地产税稽征办法由省（市）税务机关依本条例拟定，报请省（市）人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后，各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)
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)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.
