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国务院办公厅转发国家旅游局关于进一步清理整顿旅行社意见的通知(附英文)

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国务院办公厅转发国家旅游局关于进一步清理整顿旅行社意见的通知(附英文)

国务院办公厅


国务院办公厅转发国家旅游局关于进一步清理整顿旅行社意见的通知(附英文)
国务院办公厅



国家旅游局《关于进一步清理整顿旅行社的意见》已经国务院批准,现转发给你们,请遵照执行。

关于进一步清理整顿旅行社的意见
为了促进我国旅游业的健康发展,根据中共中央、国务院关于清理整顿公司的决定,现对进一步清理整顿旅行社(旅游公司或其他同类性质的组织,下同)提出如下意见:
一、各地方、各部门对本地区、本部门所属的旅行社都要认真进行清理整顿。清理整顿的重点是经营国际旅游业务的一、二类旅行社,以及未经批准擅自从事对外招徕业务的旅行社,撤并一批不符合经营条件的旅行社,切实解决多头对外、削价竞争、服务质量差的问题。
二、有下列情况之一的旅行社予以撤并:
(一)实际注册资金、从业人员、经营场地、组织机构等不具备《旅行社管理暂行条例》及《旅行社管理暂行条例施行办法》规定的类别条件而开办的旅行社。
(二)自《旅行社管理暂行条例施行办法》公布实施后,到1990年3月底,累计未能达到规定的年接待量和创汇额的一类旅行社。
(三)有削价竞争、逃汇套汇、倒卖外汇等严重违法经营行为的旅行社。
(四)长期经营不善,管理混乱,内部规章制度不健全,资不抵债的旅行社。
(五)服务质量差,屡遭游客投诉,陪同导游等从业人员索要小费、私收回扣严重,或其他屡次发生有损国格行为,造成恶劣影响的旅行社。
(六)对国外旅行商拖欠的旅行费用长期不能收回,1988年以后又欠新债,造成严重经济损失的旅行社。
(七)已被撤并的旅行社总社原下属分支旅行社。
(八)饭店(宾馆)开办的旅行社。
(九)未经国家旅游局批准,各地方、各部门在国外及港澳地区开设的旅行社(包括旅游办事机构)。
确定撤销的旅行社,其主管部门要根据国家有关规定,成立清算组织,清理债权债务,处理好善后事宜。
三、清理整顿旅行社的工作在今年第三季度结束。各地方、各部门的旅行社撤并留方案由国家旅游局审批,并报全国清理整顿公司领导小组备案。确定保留的旅行社,应凭国家旅游局的批准文件,重新申请、依法办理登记注册手续。为了防止一、二类旅行社过多过滥,从1990年起
,两年内不审批成立新的一、二类旅行社。已经国家旅游局或省、自治区、直辖市旅游局批准成立,尚未在工商行政管理部门登记注册的旅行社,原批准文件无效。
四、清理整顿旅行社,要认真贯彻深化改革的方针,进一步理顺旅行社的管理体制。旅行社必须在人、财、物等方面与党政部门、事业单位、人民团体脱钩,成为独立核算、自负盈亏、依法经营的经济实体。旅行社的业务由旅游行政管理部门归口管理。
五、清理整顿旅行社要与建立健全规章制度结合起来,进一步加强旅行社的管理。
(一)为了维护国家利益,制止旅行社相互削价竞争,各旅行社必须严格执行国家旅游局和国家物价局统一规定的价格标准、计价细则和优惠办法。
(二)1990年,国家审计机关将对一、二类旅行社的财务收支情况及其经营活动进行行业审计。国家旅游局和各省、自治区、直辖市旅游局将与同级物价部门,对一、二类旅行社经营情况、外销价格情况进行定期检查。
(三)根据国家外汇管理局和国家旅游局《旅游外汇管理暂行办法》的规定,未经旅游主管部门批准,擅自从事国际旅游业务的单位、企业所收外汇一律结汇,不予留成。

(四)有签证通知权的旅游主管部门,必须严格按照外交部、国家旅游局的规定核发签证通知。不得为其他单位和无对外招徕权的旅行社代发签证通知。严重违反规定的,取消其签证通知权。

CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THEAPPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISMADMINISTRATION CONCERNING THE FURTHER CHECKING-UP AND RECTIFICATION OFTOURIST AGENCIES

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 UNDER THE STATE COUNCIL ON THE
APPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISM
ADMINISTRATION CONCERNING THE FURTHER CHECKING-UP AND RECTIFICATION OF
TOURIST AGENCIES
(April 10, 1990)
The report, "Suggestions Concerning Further Checking-up and Rectification
of Tourist Agencies", submitted by the National Tourism Administration,
has been approved by the State Council; and now the report is hereby
transmitted to you for implementation.

SUGGESTIONS CONCERNING FURTHER CHECKING-UP AND RECTIFICATION OF TOURIST
AGENCIES
In order to promote the sound development of tourist industry in our
country, and in accordance with the decision of the Central Committee of
the Communist Party of China and the State Council concerning the
checking-up and rectification of companies, our suggestions are hereby
advanced on the further checking-up and rectification of tourist agencies
(including tourist companies and other similar organizations; the same
below):
1. Various localities and departments shall carry out conscientiously the
checking-up and rectification on the tourist agencies that are under their
jurisdiction. The emphasis of the checking-up and rectification shall be
placed on the tourist agencies of Categories 1 and 2 that handle
international tourist business operations, and also on those tourist
agencies that are engaged, without permission, in soliciting tourists from
abroad. Those tourist agencies that do not possess the prerequisites as
prescribed for tourist business operations shall be abolished or merged,
and the problems concerning multilateral connections with overseas
business parties, the reduction of tourist prices for competition, and
poor-quality tourist services shall be earnestly dealt with.

2. A tourist agency that comes under one of the following circumstances
shall be abolished or merged with other tourist agencies.
(1) Tourist agencies which are in operation, but do not possess the
prerequisites of a certain category as prescribed in "Interim Regulations
on the Administration of Tourist Agencies" and "Rules for the
Implementation of the Interim Regulations on the Administration of Tourist
Agencies" in terms of the actual registered capital, employed personnel;
site for business operations, and organizational setups.
(2) Tourist agencies of Category 1 which, from the date "Rules for the
Implementation of the Interim Regulations on the Administration of Tourist
Agencies" are promulgated for implementation to the end of March, 1990,
have not reached the prescribed annual accumulative total of tourists
received and the amount of foreign exchange earned.
(3) Tourist agencies which have been engaged in such serious illegal
business activities as reducing tourist prices for competition, evading
foreign exchange regulations and practising arbitrage, procuring foreign
exchange by illegal means, and reselling foreign exchange for a profit.
(4) Tourist agencies with inefficient business operations, poor
management, unsound internal rules and regulations, and insufficient
earnings for repaying debts.
(5) Tourist agencies whose services are so poor that they have incurred
frequent complaints from tourists; whose tourist guides and other employed
personnel have been presumptuous in seeking and accepting tips and
commission, or whose ill conduct has frequently brought damage to the
reputation of our country and has thus created very bad influence.
(6) Tourist agencies which are unable to recover the travelling expenses
owed for a long period of time by foreign tourist agents, and have, since
1988, new debts added to old ones, thus suffering heavy economic losses.
(7) The branch offices of a tourist agency, the head office of which has
been abolished or merged.
(8) Tourist agencies set up and run by hotels (or guest houses).
(9) Tourist agencies (including their business offices) that have been
established in foreign countries or in the regions of Hong Kong and Macao
by various localities or departments without the approval of the National
Tourism Administration. With respect to those tourist agencies which are
to be abolished according to the pertinent decisions, the competent
authorities over them shall, in accordance with the pertinent provisions,
set up a liquidation organization to check up and settle the creditors'
financial claims and to liquidate liabilities, and to attend to the
winding-up business.

3. The task of the checking-up and rectification of the existing tourist
agencies shall be completed by the end of the third quarter of this year.
Various localities and departments shall have to submit their plans for
the abolition, merging, or retention of tourist agencies to the National
Tourism Administration for examination and approval, and also to the
National Leading Group of Checking-up and Rectifying Companies for the
record. Those tourist agencies that have been retained shall, by
presenting the document of approval issued by the National Tourism
Administration, apply anew for their re-establishment, and go through the
registration procedures in accordance with the law. In order to prevent
the setting up of an excessive number of tourist agencies of Categories 1
and 2, within 2 years beginning from 1990, no applications for the
establishment of new tourist agencies of Categories 1 and 2 shall be
examined and approved. With respect to those tourist agencies the
applications for the establishment of which have already been approved by
the National Tourism Administration or by the tourism bureaus of the
provinces, autonomous regions, or municipalities directly under the
Central Government but which have not yet gone through the registration
procedures with the administrative departments for industry and commerce,
the original document of approval shall be declared invalid.
4. In the course of the checking-up and rectification of tourist agencies,
it shall be imperative to implement the policy of deepening the reforms,
and further streamline the administration of tourist agencies. Tourist
agencies shall separate themselves in such respects as working personnel,
financial matters, and assets and materials from Party and government
organs, institutions, and public organizations, and establish themselves
as economic entities, which shall have independent business accounting,
assume sole responsibility for their profits and losses, and conduct their
business operations according to law. The business operations of tourist
agencies shall be placed under the administration of the administrative
department for tourism.

5. The checking-up and rectification of tourist agencies shall be carried
out in close link with the establishment and improvement of the relevant
rules and regulations and administrative systems, so as to further
strengthen the administration of tourist agencies.
(1) In order to protect the State interests and to check the competition
between various tourist agencies by reduction of tourist prices, all
tourist agencies must strictly implement the unified stipulation on price
standard, rules for the calculation of prices, and the measures for
preferential treatment, as formulated by the National Tourism
Administration and the State Administration for Commodity Prices.
(2) In 1990, the State auditing organs shall carry out trade auditing on
the financial revenue and expenditure situation and the business
activities of tourist agencies of Categories 1 and 2. The National Tourism
Administration and the tourism bureaus of various provinces, autonomous
regions, and municipalities directly under the Central Government shall,
working in coordination with the commodity prices authorities at the same
level, carry out regular inspections of the situation concerning the
business operations and the prices for overseas sales relating to tourist
agencies of Categories 1 and 2.
(3) In accordance with the provisions of Interim Measures for the Control
of Foreign Exchange from Tourism, promulgated by the State Administration
for Control of Foreign Exchange and the National Tourism Administration,
the foreign exchange earnings, collected by those units and enterprises
which, without the approval of the competent authorities for tourism,
presumptuously conduct international tourist business operations, shall
all be converted, and no retention of foreign exchange shall be allowed.
(4) The competent authorities for tourism that are vested with the right
to issue notice of visa must, strictly in accordance with the pertinent
provisions of the Ministry of Foreign Affairs and the National Tourism
Administration, check and issue notices of visa; they shall not be
permitted to issue notices of visa on behalf of other units or of those
tourist agencies which do not have the right to solicit tourists from
abroad. Those who have violated the aforesaid provisions shall have their
right to issue visa notice revoked.



1990年4月10日

厦门市社会力量办学暂行办法

福建省厦门市人民政府


厦门市社会力量办学暂行办法
厦门市人民政府



第一条 为鼓励社会力量办学,加强对社会力量办学的管理,促进我市教育事业的发展,根据国家法律和有关规定,特制定本办法。
第二条 本办法所指的社会力量系指本市辖区内的工厂、企事业、各民主党派、群众团体、社会团体,以及区、街、公民个人。
举办的学校系指学前教育、初等教育、中等教育、高等教育和职业技术教育,以及各种补习班、培训中心等必须颁发学历证书或面向全市招生的各类教育事业。
第三条 社会力量举办的学校是社会主义教育事业的组成部分,市辖区各级人民政府、教育行政部门以及社会各方面应给予鼓励、支持帮助。
第四条 社会力量办学应坚持为社会主义现代化建设服务的方向,认真贯彻执行党的方针政策,遵守国家的各项法令。要对学生负责,对国家负责,切实保证教学质量。
第五条 社会力量办学必须具备下列条件:
(一)有坚持四项基本原则,熟悉教育教学业务的专职领导;
(二)有明确的培养目标、办学方案和教学计划;
(三)配备一定的专职教师和相对稳定的兼职教师;
(四)有必要的教学场所和满足教学需要的其他设备;
(五)有足够可靠的教学经费;
(六)有切实可行的教学和行政管理制度。
第六条 社会力量办学,应以书面形式提出申请,如实填写办学申请表,按下列程序呈报审批:
凡举办需要国家承认学历的高等或中等专业学校,必须按国家教委或原教育部有关规定办理审批备案手续;
凡举办需要国家承认高中、初中学历的学校,由市教育委员会审查批准,报省教育委员会备案;
凡举办需要承认小学学历的学校,由所在县(区)教育部门审查批准,报市教育委员会备案。
凡举办不计学历的各级各类文化补习、辅导性质的学校,由所在县(区)教育行政部门会同有关部门审查批准,报市教育委员会备案,不属县(区)管辖的部门办学,直接报市教委审批。
凡举办不计学历的各种职业技术教育的学校或培训中心,由办学单位所属主管部门审查批准,报市教育委员会备案;
凡向省外招生的学校(包括函授),须经省教育行政部门会同审查批准,报省人民政府备案;经国家批准的省、部属函授、刊授大学在我市设立的函授、刊授站(班)及招生计划,在上报审批同时,应报市教育委员会备案。
系统单位内部举办的各种短期技术培训班不在此规定范围内。
第七条 公民个人申请办学,应先征得所在工作单位或居委会同意后,按本办法第六条规定报批。
第八条 学校变更性质、名称、调整专业;更换主办单位,主办人应事先报原批准机关审批,报有关部门备案。
第九条 学校停办应事先向原批准单位办理注销手续,并做好善后处理工作。
第十条 社会力量办学必须接受教育行政部门的指导和监督。学校应做好师生名册、学籍档案等资料的登记、记录和保管工作,以备查核。批准办学的主管部门应加强对学校的领导。
第十一条 社会力量所办学校聘请在职人员兼课,必须经被聘人员所在单位同意。讲课金按国家规定标准付给。
第十二条 国家举办的学校在不影响本校教学工作的情况下,可支持社会办学,出借校舍可合理收费。
第十三条 社会力量办学,经费自筹。学校可按市财政、物价等有关部门规定的标准向学生收取合理的学费,学费收入应用于办学,不许挪作它用。学校应建立健全财务制度,并接受财政、银行和教育行政部门的监督和检查。
第十四条 按本办法登记批准的学校可挂校牌,启用公章,在银行开立帐户。个人办学的校牌、印章均须标明“民办”字样。
第十五条 社会力量兴办的学校可刊登跟办学批文载明的的学校的性质、规模相符的招生广告。承印、承刊单位必须验明批文。
凡刊登承认大中专以上学历的招生广告,均须是按国家教委或原教育部规定的办学条件和审批程序批准备案,并经批准列入招生计划的各类高等和中等专业学校。
第十六条 经按审批程序批准,由国家承认学历的高等和中等专业学校,其招收、毕业以及教学各阶段的考试,按国家教委和省教委的规定组织进行。高中毕业考试由市教委统一组织进行,初中、小学毕业考试在市教委指导下,由县(区)教育行政部门组织进行。
不需国家承认学历的各类文化补习、辅导、进修性质和各种职业技术培训的学校,其学生学习期满,并经考试合格者,由学校发给结业证明,供用人单位参考。
第十九条 教育行政部门对办学成绩显著的学校和人员,应给予表彰和奖励;对违反本规定的,可分别情况给予限期整顿,以至令其停办。
第二十条 本办法自公布之日起施行,原社会力量举办的学校,须按本办法规定补办申请登记手续。



1986年10月30日

财政部关于调整金融保险业税收政策有关预算管理问题的通知(已失效)

财政部


财政部关于调整金融保险业税收政策有关预算管理问题的通知

财预字〔1997〕38号

各省、自治区、直辖市及计划单列市财政厅(局)、国家税务局、地方税务局、分金库:
根据《国务院关于调整金融保险业税收政策有关问题的通知》(国发〔1997〕5号),现对调整金融保险业税收政策后有关预算管理问题通知如下:
一、将1997年国家预算收入科目“营业税”“款”中的第2项“银行总行营业税”改为“金融保险业营业税(中央)”。本科目为中央固定收入科目。各银行总行、保险总公司缴纳的全部营业税,其余金融保险企业按提高3%税率缴纳的营业税,适用本科目。各银行总行、保险总
公司营业税仍按原办法缴库。除各银行总行、保险总公司外,其余金融保险企业按提高3%税率缴纳的营业税,由国家税务局所属征收机构负责征收,用“税收缴款书”,以“金融保险业营业税(中央)”科目,就地上缴中央国库。
二、在1997年国家预算收入科目“营业税”“款”中增设第6项“金融保险业营业税(地方)”。本科目为地方固定收入科目。除各银行总行、保险总公司外,其余金融保险企业按原5%税率缴纳的营业税,由地方税务局所属征收机构负责征收,用“税收缴款书”,以“金融保险
业营业税(地方)”科目,上缴地方国库。
三、金融保险企业所得税和随同金融保险业营业税征收的城市维护建设税、教育费附加所适用的预算科目、预算级次、缴库办法,仍按原规定执行。
四、除各银行总行、保险总公司外,其余金融保险企业在本《通知》下发之前,按原5%税率缴纳的营业税,经地方税务局与国库核对后,由地方税务局一次性从“一般营业税”科目转入“金融保险业营业税(地方)”科目。
五、本《通知》自1997年1月1日起执行。



1997年3月27日