天水市人民政府办公室关于转发天水市残疾人就业保障金征收管理实施办法的通知
甘肃省天水市人民政府办公室
天水市人民政府办公室关于转发天水市残疾人就业保障金征收管理实施办法的通知
天政办发〔2012〕111号
各县区人民政府，开发区管委会，市直各部门，市属及驻市各单位：
市残联、市财政局、市地税局、市人社局、市工商局、市统计局、人行天水中心支行制定的《天水市残疾人就业保障金征收管理实施办法》已经市政府同意，现转发给你们，请认真遵照执行。
二○一二年五月二十九日
天水市残疾人就业保障金征收管理实施办法
（市残联 市财政局 市地税局 市人社局市工商局 市统计局 人行天水中心支行）
第一条 为了进一步规范我市残疾人就业保障金征收管理工作，根据《残疾人就业条例》（国务院令第488号）、《甘肃省残疾人就业保障金征收管理暂行办法》（甘政办发〔2011〕213号）等规定，结合本市实际，制定本办法。
第二条 本办法适用于本市行政区域内残疾人就业保障金的征收管理工作。
第三条 本办法所称残疾人就业保障金，是指本市所有机关、团体、企事业单位和其他经济组织（以下简称“用人单位”）应以不低于本单位在职职工总数1.5%的比例安排残疾人就业，用人单位安排残疾人就业未达到规定比例的，应按年度依法缴纳的保障金。
本办法所称单位在职职工，是指在单位工作并取得报酬的各类人员，包括在岗职工和其他从业人员。因季节性用工难以确定职工人数的，按单位年平均职工人数确定。
本办法所称在职残疾职工，是指符合法定劳动年龄，持有《中华人民共和国残疾人证》（第二代），与用人单位签订1年（含1年）以上劳动合同，依法享有平等工资待遇和基本社会保险的职工。用人单位的离休、退休、离职或不在岗的残疾人员，不计入在职残疾职工人数。
第四条 用人单位安排残疾人就业未达到规定比例的，应按实际差额人数，以统计部门公布的上年度在岗职工年人均工资全额为基数，计算应缴纳的残疾人就业保障金。计算公式为：单位应缴纳的残疾人就业保障金＝（单位上年度在职职工总数×1.5%-单位在职残疾职工数）×本市上年度在岗职工年人均工资。
第五条 市、县区残联残疾人就业服务机构按照管理权限，负责残疾人就业保障金征收的组织实施和管理。其职责：
（一）负责相关法律、法规的宣传以及本办法的实施和协调工作；
（二）发布年审通告或通知，核定用人单位职工人数（含残疾职工），下达《残疾人就业保障金核定通知书》（以下简称《核定通知书》）；
（三）向市、县区财政、地税部门报送《核定通知书》等相关资料；对逾期未缴残疾人就业保障金的用人单位进行催缴和行政处罚等。
第六条 各相关职能部门和单位应在各自的职责范围内负责做好下列残疾人就业保障金的征收管理工作：
（一）市、县区财政部门负责本级机关和财政拨款事业单位残疾人就业保障金的代扣工作。
（二）各县、区地税部门负责各类企业、团体、财政差额拨款事业单位和其他经济组织等涉税用人单位残疾人就业保障金的代收工作；协助残联残疾人就业服务机构做好代收政策、法规的宣传和代收资金的统计、信息反馈等。
（三）人民银行负责残疾人就业保障金分级入库、管理及相关政策宣传、工作统计、信息反馈等。
（四）市、县区财政、地税、工商、人社、统计部门负责向同级残联残疾人就业服务机构提供用人单位名称及职工总数等基本情况。
第七条 残疾人就业保障金按年征收，每年征收一次。
（一）企业、团体、财政差额拨款事业单位及其他经济组织残疾人就业保障金按下列程序征收：
1. 3月15日前，市、县区残联残疾人就业服务机构通过公共媒体和有关场所，发布年审通告或通知；
2. 4月1日前，用人单位填报《按比例安排残疾人就业年审手册》（以下简称《年审手册》），独立核算、独立纳税的用人单位，一律单独填报《年审手册》，不得在系统内合并填报。用人单位申报年度审核资料时，应当提供其安排残疾职工的身份证、残疾人证、劳动合同、参加社会基本保险等证件的原件，以及用人单位上年度的年报报表、工资领取单等；
3. 5月31日前，县区残联残疾人就业服务机构审核认定用人单位申报的《年审手册》，出具《核定通知书》。用人单位对县区残联残疾人就业服务机构的年审认定结果有异议的，可在收到《核定通知书》15日内，以书面形式向县区残联残疾人就业服务机构提出复核申请（逾期未提出复核申请，即视为同意）。残联残疾人就业服务机构应当在10日内予以复核或书面答复；
4. 6月10日前，县区残联残疾人就业服务机构将汇总的用人单位名册和《核定通知书》等征缴资料报送市残疾人就业服务机构。市残疾人就业服务机构审核后于6月25日前报送省就业中心；
5. 7月1日至9月30日，各类企业、团体、财政差额拨款事业单位和其他经济组织等持残联残疾人就业服务机构下达的《核定通知书》，向其所在地地税部门申报办理缴款登记，一次性缴纳上年度残疾人就业保障金。
（二）机关、财政全额、差额拨款事业单位残疾人就业保障金按下列程序征收：
1. 机关、财政全额、差额拨款事业单位填报《年审手册》、残联残疾人就业服务机构审核程序与本条第（一）项2、3目规定程序相同；
2. 5月31日前，市残联残疾人就业服务机构将核定的上年度应缴纳残疾人就业保障金的单位名单及金额报送同级财政部门，财政部门在下达各机关、财政全额、差额拨款事业单位下年度预算时一次性扣除上年度残疾人就业保障金。并开具由省级财政部门统一印制的《甘肃省残疾人就业保障金专用票据》。
第八条 市、县区财政、地税、人民银行等部门和单位对征收到的残疾人就业保障金按规定做好分级入库工作。
（一）财政部门代扣的残疾人就业保障金采取“本级所有，直接入库”的方式，按照政府性基金管理办法，直接进入本级财政国库。
（二）地税部门按残联残疾人就业服务机构提供的《核定通知书》核定的征缴数额，代收残疾人就业保障金，并统一开具由省地税局监制的《甘肃省综合费金专用缴款书》。
地税部门代收的残疾人就业保障金采取“比例分成，就地入库”的方式，按政府收支预算科目编码（1030142），分两类直接缴入当地国库。一类为市辖区行政区，按省级20%、市级20%、区级60%的比例缴入省、市、区国库；二类为县，按省级15%、市级15%、县级70%的比例缴入省、市、县国库。
（三）人民银行应加强商业银行残疾人就业保障金缴库管理，督促商业银行比照经收税款业务，准确办理残疾人就业保障金收入的收纳，完整、及时地将残疾人就业保障金收入划转到指定国库。
（四）市、县区地税部门、残疾人就业服务机构应定期与财政国库核对残疾人就业保障金的入库、到账情况，确保残疾人就业保障金收入准确无误。
（五）用人单位因客观原因多缴残疾人就业保障金的，需经单位所在地残联残疾人就业服务机构审核认定后，在下年度应缴残疾人就业保障金中扣减。
第九条 残疾人就业保障金原则上不能缓缴或减免。用人单位因不可抗拒的自然灾害等原因致使缴纳确有困难的，可向单位所在地残联残疾人就业服务机构提出申请，经同级残联和财政部门审核，报请省政府残疾人工作委员会批准后，方可缓缴或减免。缓缴期最长不超过6个月。
第十条 用人单位逾期未向残联残疾人就业服务机构办理年审的，视为未安排残疾人就业，一律全额征收残疾人就业保障金。
对用人单位无正当理由逾期拒缴或少缴残疾人就业保障金的，由单位所在地同级残联申请人民法院强制执行，并应自欠缴之日起，按日加收5‰的滞纳金并直接进入所属县区指定国库。
第十一条 市残联会同市财政、地税、人民银行等部门和单位对残疾人就业保障金征收和入库工作定期进行检查指导。对违规操作、弄虚作假、截留挪用等违纪违法行为依纪依法严肃处理。
第十二条 地税部门代收残疾人就业保障金所需工作经费按10%的比例从县区残疾人就业保障金中安排；财政部门代扣残疾人就业保障金所需工作经费按5%的比例从同级残疾人就业保障金中安排。
第十三条 本办法自发布之日起施行，有效期为5年。2006年12月28日市政府发布的《天水市残疾人就业保障金收缴办法》（天政发〔2006〕141号）同时废止。
国务院办公厅、中央军委办公厅转发国家体委等部门关于进一步加强对外开放山峰管理工作请示的通知(附英文)
国务院办公厅
国务院办公厅、中央军委办公厅转发国家体委等部门关于进一步加强对外开放山峰管理工作请示的通知(附英文)
国务院办公厅
国家体委、总参谋部、外交部、国家旅游局、中国科学院《关于进一步加强对外开放山峰管理工作的请示》，已经国务院、中央军委批准，现转发给你们，请遵照执行。
关于进一步加强对外开放山峰管理工作的请示
经国务院批准，自一九七九年以来，我国陆续对外开放了部分山峰，已接待来华进行登山、旅游活动的外国团队近四百起。部分山峰的对外开放，结束了我国登山运动的闭塞状态，加强了我国登山界与国际登山界的联系和登山技术交流，促进了我国登山运动和旅游事业的发展。但是，
在接待来华登山团队的工作中，各地不同程度地存在着把开放山峰的管理工作纳入纯商业性经营的倾向，以致在管理体制、对外联络、新山开放、服务标准等方面存在着某些混乱现象，这些问题，亟待解决。
我国山峰特别是边疆地区高大山峰的开放及管理，涉及政治、军事、外交等方面，需要加强集中统一领导。为此，各地除继续执行国务院批准的（79）体军字108号文国家体委、旅游总局《关于开放山区、开展国际登山活动的请示》（一九七九年九月二十日）的有关规定外，还应
遵守以下规定：
一、对外开放新的山峰，须结合考虑山峰所在市、县的开放，经有关省、自治区人民政府和大军区同意并上报国家体委，由国家体委商总参谋部、外交部、国家旅游局审定后，对外宣布。未经上述中央主管部门批准，各地不得自行宣布对外开放新的山峰。
二、今后来华的外国团队，凡属进行登山探险、攀岩等体育运动范围内活动的，其申请的受理、计划的安排、协议的签订、邀请函电或签证函电的签发，皆由国家体委（对外用中国登山协会名义）归口，统一办理。属于开展山间旅游活动的，由国家旅游局统一安排。
三、对外开放山峰的城市旅游服务收费标准，由国家体委根据国家政策商国家旅游局、国家物价局及其他有关部门确定，统一执行。未经许可，各地不得自行定价调价。开放山峰的收入，主要应用于发展我国的登山运动事业，并从管理体制上给予保证，以避免把开放山峰搞成纯商业性
经营。
四、外国来华进行登山探险、攀岩活动和参加竞赛的团队（包括来华进行山间旅游的团队），如附有科学考察任务，接待单位对其考察科目和地区范围须在申请登山许可的同时，报国家体委商中国科学院、总参谋部审批。中国科学院视情况可直接派人或委托相应部门派人前往山区，对
外国团队实行监督，要严格执行（79）体军字108号文件及有关附件的各项规定。（注：（79）体军字108号文件的有关附件，即《外国登山团体来华登山的规定（试行）》和《对外国登山团体来华登山收取费用的办法（试行）已经失效，现在执行的是一九八一年一月十四日国家
体委发布的《外国登山或登山旅游团体来华登山的规定》和一九八七年一月一日中国登山协会发布的《外国登山或登山旅游团体来华收费的办法》。）
根据上述精神，国家体委将同总参谋部、外交部、国家旅游局、中国科学院对已开放山峰的管理工作进行一次清理。对未经批准而对外开放的山峰，将区别情况作出处理。
以上如无不妥，请批转各地执行。
CIRCULAR JOINTLY ISSUED BY THE GENERAL OFFICE OF THE STATE COUNCILAND THE GENERAL OFFICE OF THE CENTRAL MILITARY COMMISSION FOR TRANSMITTINGTHE REQUEST FOR INSTRUCTIONS SUBMITTED BY THE STATE PHYSICAL CULTURE ANDSPORTS COMMISSION AND OTHE
R DEPARTMENTS CONCERNING THE STRENGTHENING OFADMINISTRATI
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 JOINTLY ISSUED BY THE GENERAL OFFICE OF THE STATE COUNCIL
AND THE GENERAL OFFICE OF THE CENTRAL MILITARY COMMISSION FOR TRANSMITTING
THE REQUEST FOR INSTRUCTIONS SUBMITTED BY THE STATE PHYSICAL CULTURE AND
SPORTS COMMISSION AND OTHER DEPARTMENTS CONCERNING THE STRENGTHENING OF
ADMINISTRATION OF MOUNTAINS OPEN TO THE OUTSIDE WORLD
(September 19, 1987)
The Request for Instructions Concerning the Strengthening of
Administration of Mountains Open to the Outside World, which is submitted
by the State Physical Culture and Sports Commission, the Headquarters of
the General Staff of PLA, the Ministry of Foreign Affairs, the National
Tourism Administration and the Chinese Academy of Sciences, has been
approved by the State Council and the Central Military Commission and is
hereby transmitted to you for implementation.
REQUEST FOR INSTRUCTIONS CONCERNING THE STRENGTHENING OF ADMINISTRATION OF
MOUNTAINS OPEN TO THE OUTSIDE WORLD
Since 1979, China has, upon approval by the State Council, gradually
opened some mountains to the outside world and has received nearly 400
groups and teams of foreigners who have been to China for mountaineering
or tourist activities. The opening of some mountains has put an end to the
state of estrangement in China's mountaineering, strengthened the contact
between the Chinese and the international mountaineering circles,
intensified the exchange of mountaineering techniques, and promoted the
development of China's mountaineering undertakings and tourist industry.
However, in the work of various localities to receive foreign
mountaineering groups and teams coming to China, there exists in varying
degrees the tendency of treating the administration of open mountains as a
purely commercial operation, which has resulted in confusions in such
aspects as management system, liaison with foreign countries, opening of
more mountains and service standards. All these problems call for
immediate solution.
The opening and administration of China's mountains, especially of those
high mountains situated in the border regions, involve the various aspects
of political, military and diplomatic affairs and require strengthened,
centralized leadership. The various localities, therefore, in addition to
continuing to implement the relevant provisions of the Request for
Instructions Concerning the Opening of Mountains for International
Mountaineering Activities, which has submitted by the State Physical
Culture and Sports Commission and the National Tourism Administration on
September 20, 1979 and which has been approved by the State Council, shall
comply with the following provisions:
1. The opening of any more mountain to the outside world shall be
considered along with the opening of the city or county where the mountain
is located, and shall, with the consent of the people's government of the
province or autonomous region and the Military Region concerned, be
reported to the State Physical Culture and Sports Commission which shall
announce it to the outside world after examination and approval after
consultation with the Headquarters of the General Staff of PLA, the
Ministry of Foreign Affairs and the National Tourism Administration. In
the absence of the approval by the aforesaid competent central
authorities, no locality may make unauthorized announcement of the opening
of any more mountain.
2. From now on, with respect to foreign groups and teams coming to China
for such activities as mountaineering, exploration or rock climbing which
fall within the scope of physical culture and sports, the acceptance of
their applications, the arrangement of their plans and itineraries, the
signing of agreements, the issuing of letters or telegrams of invitation
and the issuing of letters or telegrams on matters of visas shall all be
submitted for unified handling to the State Physical Culture and Sports
Commission (under the name of the Chinese Mountaineering Association). For
tourist activities in the mountains, however, the National Tourism
Administration shall be responsible for unified arrangements.
3. The standards of tourist service charges for cities where the open
mountains are located shall be determined by the State Physical Culture
and Sports Commission in accordance with the pertinent State policies and
in consultation with the National Tourism Administration, the State
Administration of Commodity Prices and other departments concerned and
shall be implemented in a unified way. Without permission, no localities
may undertake unauthorized pricing or make unauthorized price
readjustments. The revenue derived from the open mountains shall mainly
be used for the development of China's mountaineering undertakings.
Guarantees shall be made in respect of the management system to avoid
turning the opening of mountains into utterly commercialized operations.
4. If foreign groups and teams coming to China for mountaineering,
exploration, rock climbing or competition (including those coming to China
for tourist purposes in the mountains) are also entrusted with tasks of
scientific survey, the host units shall, while applying for the
mountaineering permit, simultaneously submit the subject(s) of the survey
and the limits of areas in which to conduct the survey to the State
Physical Culture and Sports Commission for examination and approval in
consultation with the Chinese Academy of Sciences and the Headquarters of
the General Staff of PLA. The Chinese Academy of Sciences may, depending
on the circumstances, directly send their own personnel or entrust a
proper department to send personnel to the mountain areas to exercise
supervision over the foreign groups or teams. It is imperative to
implement strictly the various provisions of the Request for Instructions
Concerning the Opening of Mountains for International Mountaineering
Activities submitted by the State Physical Culture and Sports Commission
and the National Tourism Association on September 20, 1979 and of its
annexes (1).
The State Physical Culture and Sports Commission shall, in accordance with
the afore-stated principles, conduct a general examination of
administration of the mountains already open to the outside world in
conjunction with the Headquarters of the General Staff of PLA, the
Ministry of Foreign Affairs, the National Tourism Administration and the
Chinese Academy of Sciences. Cases involving mountains that have been
opened to the outside world without permission shall be dealt with in
accordance with their respective circumstances.
If nothing is inappropriate, it is requested that the above be approved
and transmitted to the various localities for implementation.
Note:
[*1] The relevant annexes of the Request for Instructions Concerning the
Opening of Mountains for International Mountaineering Activities submitted
to the State Physical Culture and Sports Commission and the National
Tourism Administration on September 20, 1979, i.e. the Provisions
Concerning Foreign Mountaineering Groups Coming to China for
Mountaineering (for Trial Implementation) and the Measures for Charging
Fees from Foreign Mountaineering Groups Coming to China for Mountaineering
(for Trial Implementation), have become invalid. In effect now are the
Provisions Concerning Foreign Mountaineering Groups or Mountaineering and
Tourist Groups Coming to China for Mountaineering promulgated by the State
Physical Culture and Sports Commission on January 14, 1981 and the
Measures for Charging Fees from Foreign Mountaineering Groups or
Mountaineering and Tourist Groups Coming to China for Mountaineering,
promulgated by the Chinese Mountaineering Association on January 1, 1987 -
The Editor.
1987年9月19日
