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LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA

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LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The National People's Congress


LAW OF SUCCESSION OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the Third Session of the Sixth National People's
Congress, promulgated by Order No. 24 of the President of the People's
Republic of China on April 10, 1985, and effective as of October 1, 1985)


Contents
Chapter I General Provisions
Chapter II Statutory Succession
Chapter III Testamentary Succession and Legacy
Chapter IV Disposition of the Estate
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is enacted pursuant to the provisions of the Constitution of the
People's Republic of China with a view to protecting the right of citizens
to inherit private property.
Article 2
Succession begins at the death of a citizen.
Article 3
Estate denotes the lawful property owned by a citizen personally at the
time of his death, which consists of:
(1) his income;
(2) his houses, savings and articles of everyday use;
(3) his forest trees, livestock and poultry;
(4) his cultural objects, books and reference materials;
(5) means of production lawfully owned by him;
(6) his property rights pertaining to copyright and patent rights; and (7)
his other lawful property.
Article 4
Personal benefits accruing from a contract entered into by an individual
are heritable in accordance with the provisions of this Law. Contracting
by an individual, if permitted by law to be continued by the successor,
shall be treated in accordance with the terms of the contract.
Article 5
Succession shall, after its opening, be handled in accordance with the
provisions of statutory succession; where a will exists, it shall be
handled in accordance with testamentary succession or as legacy; where
there is an agreement for legacy in return for support, the former shall
be handled in accordance with the terms of the agreement.
Article 6
The right to inheritance or legacy of a competent person shall be
exercised on his behalf by his statutory agent.
The right to inheritance or legacy of a person with limited capacity shall
be exercised on his behalf by his statutory agent or by such person
himself after obtaining the consent of his statutory agent.
Article 7
A successor shall be disinherited upon his commission of any one of the
following acts:
(1) intentional killing of the decedent;
(2) killing any other successor in fighting over the estate;
(3) a serious act of abandoning or maltreating the decedent; or
(4) a serious act of forging, tampering with or destroying the will.
Article 8
The time limit for institution of legal proceedings pertaining to disputes
over the right to inheritance is two years, counting from the day the
successor became or should have become aware of the violation of his right
to inheritance. No legal proceedings, however, may be instituted after the
expiration of a period of 20 years from the day succession began.

Chapter II Statutory Succession
Article 9
Males and females are equal in their right to inheritance.
Article 10
The estate of the decedent shall be inherited in the following order:
First in order: spouse, children, parents.
Second in order: brothers and sisters, paternal grandparents, maternal
grandparents. When succession opens, the successor(s) first in order
shall inherit to the exclusion of the successor(s) second in order. The
successor(s) second in order shall inherit in default of any successor
first in order.
The "children" referred to in this Law include legitimate children,
illegitimate children and adopted children, as well as step-children who
supported or were supported by the decedent.
The "parents" referred to in this Law include natural parents and adoptive
parents, as well as step-parents who supported or were supported by the
decedent.
The "brothers and sisters" referred to in this Law include blood brothers
and sisters, brothers and sisters of half blood, adopted brothers and
sisters, as well as step-brothers and step-sisters who supported or were
supported by the decedent.
Article 11
Where a decedent survived his child, the direct lineal descendants of the
predeceased child inherit in subrogation. Descendants who inherit in
subrogation generally shall take only the share of the estate their father
or mother was entitled to.
Article 12
Widowed daughters-in-law or sons-in-law who have made the predominant
contributions in maintaining their parents-in-law shall, in relationship
to their parents-in-law, be regarded as successors first in order.
Article 13
Successors same in order shall, in general, inherit in equal shares.
At the time of distributing the estate, due consideration shall be given
to successors who are unable to work and have special financial
difficulties.
At the time of distributing the estate, successors who have made the
predominant contributions in maintaining the decedent or have lived with
the decedent may be given a larger share.
At the time of distributing the estate, successors who had the ability and
were in a position to maintain the decedent but failed to fulfil their
duties shall be given no share or a smaller share of the estate.
Successors may take unequal shares if an agreement to that effect is
reached among them.
Article 14
An appropriate share of the estate may be given to a person, other than a
successor, who depended on the support of the decedent and who neither can
work nor has a source of income, or to a person, other than a successor,
who was largely responsible for supporting the decedent.
Article 15
Questions pertaining to succession should be dealt with through
consultation by and among the successors in the spirit of mutual
understanding and mutual accommodation, as well as of amity and unity. The
time and mode for partitioning the estate and the shares shall be decided
by the successors through consultation. If no agreement is reached through
consultation, they may apply to a People's Mediation Committee for
mediation or institute legal proceedings in a people's court.

Chapter III Testamentary Succession and Legacy
Article 16
A citizen may, by means of a will made in accordance with the provisions
of this Law, dispose of the property he owns and may appoint a
testamentary executor for the purpose. A citizen may, by making a will,
designate one or more of the statutory successors to inherit his personal
property.
A citizen may, by making a will, donate his personal property to the state
or a collective, or bequeath it to persons other than the statutory
successors.
Article 17
A notarial will is one made by a testator through a notary agency.
A testator-written will is one made in the testator's own handwriting and
signed by him, specifying the date of its making.
A will written on behalf of the testator shall be witnessed by two or more
witnesses, of whom one writes the will, dates it and signs it along with
the other witness or witnesses and with the testator.
A will made in the form of a sound-recording shall be witnessed by two or
more witnesses.
A testator may, in an emergency situation, make a nuncupative will, which
shall be witnessed by two or more witnesses. When the emergency situation
is over and if the testator is able to make a will in writing or in the
form of a sound-recording, the nuncupative will he has made shall be
invalidated.
Article 18
None of the following persons shall act as a witness of a will:
(1) persons with no capacity or with limited capacity;
(2) successors and legatees; or
(3) persons whose interests are related to those of the successors and
legatees.
Article 19
Reservation of a necessary portion of an estate shall be made in a will
for a successor who neither can work nor has a source of income.
Article 20
A testator may revoke or alter a will he previously made.
Where several wills that have been made conflict with one another in
content, the last one shall prevail.
A notarial will may not be revoked or altered by a testator-written will,
a will written on behalf of the testator, a will in the form of a sound-
recording or a nuncupative will.
Article 21
Where there are obligations attached to testamentary succession or legacy,
the successor or legatee shall perform them. Anyone who fails to perform
the obligations without proper reasons may, upon request by a relevant
organization or individual, entail nullification of his right to
inheritance by a people's court.
Article 22
Wills made by persons with no capacity or with limited capacity shall be
void. Wills shall manifest the genuine intention of the testators; those
made under duress or as a result of fraud shall be void.
Forged wills shall be void.
Where a will has been tampered with, the affected parts of it shall be
void.

Chapter IV Disposition of the Estate
Article 23
After the opening of succession, a successor who has knowledge of the
death should promptly notify the other successors and the testamentary
executor. If one of the successors knows about the death or if there is no
way to make the notification, the organization to which the decedent
belonged before his death or the residents' committee or villagers'
committee at his place of residence shall make the notification.
Article 24
Anyone who has in his possession the property of the decedent shall take
good care of such property and no one is allowed to misappropriate it or
contend for it.
Article 25
A successor who, after the opening of succession, disclaims inheritance
should make known his decision before the disposition of the estate. In
the absence of such an indication, he is deemed to have accepted the
inheritance.
A legatee should, within two months from the time he learns of the legacy,
make known whether he accepts it or disclaims it. In the absence of such
an indication within the specified period, he is deemed to have disclaimed
the legacy.
Article 26
If a decedent's estate is partitioned, half of the joint property acquired
by the spouses in the course of their matrimonial life shall, unless
otherwise agreed upon, be first allotted to the surviving spouse as his or
her own property; the remainder shall constitute the decedent's estate.
If the decedent's estate is a component part of the common property of his
family, that portion of the property belonging to the other members of the
family shall first be separated at the time of the partitioning of the
decedent's estate.
Article 27
Under any of the following circumstances, the part of the estate affected
shall be dealt with in accordance with statutory succession:
(1) where inheritance is disclaimed by a testamentary successor or the
legacy is disclaimed by a legatee;
(2) where a testamentary successor is disinherited;
(3) where a testamentary successor or legatee predeceases the testator;
(4) where an invalidated portion of the will involves part of the estate;
or
(5) where no disposition is made under the will for part of the estate.
Article 28
At the time of the partitioning of the estate, reservation shall be made
for the share of an unborn child. The share reserved shall, if the baby is
stillborn, be dealt with in accordance with statutory succession.
Article 29
The partitioning of a decedent's estate shall be conducted in a way
beneficial to the requirements of production and livelihood; it shall not
diminish the usefulness of the estate.
If the estate is unsuitable for partitioning, it may be disposed of by
such means as price evaluation, appropriate compensation or co-ownership.
Article 30
A surviving spouse who remarries is entitled to dispose of the property he
or she has inherited, subject to no interference by any other person.
Article 31
A citizen may enter into a legacy-support agreement with a person who, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy. A citizen may enter into a legacy-support
agreement with an organization under collective ownership which, in
accordance with the agreement, assumes the duty to support the former in
his or her lifetime and attends to his or her interment after death, in
return for the right to legacy.
Article 32
An estate which is left with neither a successor nor a legatee shall
belong to the state or, where the decedent was a member of an organization
under collective ownership before his or her death, to such an
organization.
Article 33
The successor to an estate shall pay all taxes and debts payable by the
decedent according to law, up to the actual value of such estate, unless
the successor pays voluntarily in excess of the limit.
The successor who disclaims inheritance assumes no responsibility for the
payment of taxes and debts payable by the decedent according to law.
Article 34
The carrying out of a legacy shall not affect the payment of taxes and
debts payable by the legator according to law.

Chapter V Supplementary Provisions
Article 35
The people's congress of a national autonomous area may, in accordance
with the principles of this Law and the actual practices of the local
nationality or nationalities with regard to property inheritance, enact
adaptive or supplementary provisions. Provisions made by autonomous
regions shall be reported to the Standing Committee of the National
People's Congress for the record. Provisions made by autonomous
prefectures or autonomous counties shall become effective after being
reported to and approved by the standing committee of the people's
congress of the relevant province or autonomous region and shall be
reported to the Standing Committee of the National People's Congress for
the record.
Article 36
For inheritance by a Chinese citizen of an estate outside the People's
Republic of China or of an estate of a foreigner within the People's
Republic of China, the law of the place of domicile of the decedent shall
apply in the case of movable property; in the case of immovable property,
the law of the place where the property is located shall apply. For
inheritance by a foreigner of an estate within the People's Republic of
China or of an estate of a Chinese citizen outside the People's Republic
of China, the law of the place of domicile of the decedent shall apply in
the case of movable property; in the case of immovable property, the law
of the place where the property is located shall apply. Where treaties or
agreements exist between the People's Republic of China and foreign
countries, matters of inheritance shall be handled in accordance with such
treaties or agreements.
Article 37
This Law shall go into effect as of October 1, 1985.

Important Notice:
This English document is coming from "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.

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哈尔滨市人民政府办公厅关于印发哈尔滨市第30届劳动模范和先进集体评选工作方案的通知

黑龙江省哈尔滨市人民政府办公厅


哈政办发〔2004〕12号



哈尔滨市人民政府办公厅关于印发哈尔滨市第30届劳动模范和先进集体评选工作方案的通知




各区、县(市)人民政府,市政府各委、办、局,中直、省属在哈单位:
  经市政府领导同意,现将《哈尔滨市第3O届劳动模范和先进集体评选工作方案》印发给你们,请结合实际,认真贯彻执行。

                       二00四年九月十四日



哈尔滨市第30届劳动模范
和先进集体评选工作方案





  为切实做好我市第30届劳动模范和先进集体评选工作,结合实际,制定本方案。

  一、指导思想
  以邓小平理论和“三个代表”重要思想为指导,坚持以人为本的科学发展观,认真贯彻落实党的十六大和十六届三中全会精神,按照省委、省政府的要求和市委十一届二次会议的部署,总结全市人民在三个文明建设中取得的成绩,宣传模范人物和先进集体的思想、事迹和经验,弘扬工人阶级艰苦奋斗、诚实劳动、无私奉献的主人翁精神,掀起群众性比学赶帮热潮,动员和组织全市人民围绕“努力快发展、全面建小康、振兴哈尔滨”的工作主题,振奋精神,扎实工作,为促进我市经济全面、协调、可持续发展和社会进步做出更大的贡献。

  二、参评范围及名额
  (一)参评范围
  党的关系在哈市的机关、企事业单位及干部、职工;民营科技企业工作人员及其他方面人员;农、林、牧、副、渔及各战线的人员。

  (二)参评名额
  评选先进单位100个左右,先进集体100个左右,劳动模范400名左右,特等劳动模范20名左右。所评选的劳动模范,一线职工占38%,企事业负责人(含民营企业)占2O%,科教文卫体等占15%,农业占20%,其他占7%。妇女、青年、少数民族占一定比例。
  县(市)副处级以上、市副局级以上的党政领导干部和已获得全国劳动模范称号的人员不在参评之列。

  三、评选条件
  (一)劳动模范条件
  坚持邓小平理论和党的基本路线,在政治上、思想上和行动上同党中央保持高度一致,模范遵守国家法律、法规,有广泛的群众基础,并具备下列条件之一者:
  1.在改革开放和深化企业改革,建立现代企业制度及生产经营管理中,开拓进取,大胆创新,在提高经济效益和社会效益上成绩显著。
  2.立足本职,吃苦耐劳,钻研业务,勇于创新,无私奉献,业绩突出。
  3.努力实践“三个代表”重要思想,全心全意为人民办实事,在勤政、廉政和社会主义精神文明建设方面做出重大贡献,并在群众中有较高威信。
  4.在教学、科研、技术攻关,研制和开发新产品、新材料、新工艺等方面有发明创造或重大突破,并取得显著的经济效益和社会效益。
  5.在保护国家财产和人民生命安全,维护社会稳定方面做出突出贡献。
  6.在农、林、牧、副、渔业生产中,解放思想,观念创新,多种经营,劳动致富,扶贫济困,在发展壮大农村经济方面做出突出贡献。
  7.在完成全市重点工程、重要任务中成绩显著,贡献突出。
  8.在其他方面有显著成绩。

  (二)企事业单位负责人劳动模范条件
  1.认真贯彻落实党的路线、方针和政策,模范遵守国家法律、法规,全心全意依靠职工办好企事业;
  2.适应市场经济发展需要,切实转变生产经营方式,不断提高经济效益,主要经济技术指标在国内、省内同行业中处于领先地位;
  3.全力促进企事业单位改制改造,在依靠科技进步、优化产业结构、提升产品质量方面取得显著成效;
  4.积极开展创新活动,努力提高职工思想素质和岗位技能,在体制创新、技术创新、管理创新、服务创新等方面取得突出成绩;
  5.尊重职工的主人翁地位和民主权利,企业发展的重大事项和涉及职工切身利益的重大问题交职工代表大会(以下简称职代会)讨论,实行厂务公开制度,企业的经营情况公开、透明。

  (三)先进单位(集体)条件
  坚持党的基本路线,认真贯彻执行党的路线、方针、政策,模范遵守国家法律、法规,并具备下列相应条件:
  1.在改革开放中,有坚定正确的政治方向,讲学习、讲政治、讲正气,领导班子团结,工作作风扎实,勇于带领群众克服困难,开拓进取,在社会上有较大影响;
  2.改进和加强思想政治工作,不断提高职工的综合素质,精神文明建设和廉政建设成绩显著;
  3.在企业改革和建立现代企业制度方面有突破性进展,全面完成和超额完成各项任务,主要经济技术指标居全市同行业、同类型企业前列;
  4.坚持群众路线,全心全意依靠工人阶级,尊重职工的主人翁地位和民主权利,尊重和支持群众的首创精神,在推行厂务(政务)公开,加强民主管理等方面取得突出成绩;
  5.大力开展合理化建议、技术革新和发明创造活动,积极推广和应用先进技术、工艺和材料,推动企业技术进步,促进产业升级,取得显著的经济效益和社会效益;
  6.坚持安全生产和文明生产,在加强环境保护、劳动保护和改善劳动条件方面成绩显著。

  上届大会之后至本届大会召开之前,有下列情形之一的单位负责人、单位(集体),不能被评为先进单位(集体)和劳动模范:
  1.近2年来发生过偷税、漏税、欠税现象的;
  2.不按时支付职工工资(含农民工工资),不按规定缴纳职工社会养老保险金和职工包烧费的;
  3.发生过重大伤亡事故或其他重大事故的;
  4.被社会治安综合治理一票否决的;
  5.不依法成立工会组织,不及时交纳工会经训模?
  6.未建立职代会制度或不按规定召开职代会,不履行职代会决议,严重侵害职工民主权利和合法权益的;
  7.违反计划生育政策的;
  8.精神文明单位被摘牌的;
  9.在推荐申报过程中职务身份弄虚作假的。
  特等劳动模范条件必须高于劳动模范条件,且应为社会做出重大贡献并有重要影响的模范人物。

  四、评选程序
  评选工作要坚持实事求是,充分发扬民主,严格评选条件,认真履行程序,做到公开、公平、公正。劳动模范的评选条件,要在新闻媒体公布。

  依照市劳动模范条件可由本人自荐、组织推荐的评选程序进行推荐,广泛征求群众及有关方面的意见,经职代会或职工代表团组长联席会议(农民经村民委员会)讨论通过后,在本单位进行公示,向上一级评选领导小组推荐,由领导小组提出推荐名单。

  履行上述程序后,中直、省属在哈企事业单位向市评选办公室申报;市属企事业单位由主管委、办、局(总公司)综合联评后,向市评选办公室申报;区、县(市)所属企事业单位,由各区、县(市)联评后,报市评选办公室。由市评选办公室负责审核、考评,向市劳模大会筹委会提出推荐名单,经市劳模大会筹委会全体委员会议讨论后,在《哈尔滨日报》进行公示,并提请市政府常务会议审定。

  特等劳动模范要经市劳模大会筹委会全体委员会议讨论通过、市政府常务会议审议后,提请市人大常委会审定。

  评选推荐过程中,各企事业推荐的先进单位和负责人,要按照干部管理权限,提请组织、纪检、监察、审计、工商、国税、地税等部门审查后,由所在单位写出书面报告。

  五、组织领导
  成立哈尔滨市第30届劳动模范和先进集体表彰大会筹备委员会,主任由市委常委、市政府副市长王世华同志担任,副主任由市政府秘书长范德武同志、市总工会主席王铁强同志担任,成员由市委组织部、宣传部,市纪检委,市经委、农委、人事局、劳动和社会保障局、教育局、审计局,市总工会有关负责同志组成,负责组织领导筹委会各项工作。筹委会下设评选工作办公室(办公室设在市总工会),主任由范德武同志兼任。(联系电话:88308650,883359O3;地址:道外区南马路116号)。


关于增强大中型国营企业活力的暂行规定

黑龙江省人民政府


关于增强大中型国营企业活力的暂行规定
黑龙江省人民政府



大中型国营企业在我省国民经济中占有突出地位。搞活大中型企业,对发展我省经济,提高人民生活水平有着重大作用。增强大中型企业活力,应主要运用国家和省已给的各项经济政策,充分发挥企业自身的优势,眼睛向内,挖掘企业内部潜力,使企业的生产经营活动尽快走上良性
循环,增强企业自我改造和自我发展的能力。同时,也要给企业创造必要的外部条件,从外部注入活力。在继续贯彻《国务院关于进一步扩大国营工业企业自主权的暂行规定》的基础上,根据国务院批转的《关于推进国营企业技术进步若干政策的暂行规定》和全国经济工作会议关于增强大
中型企业活力的精神及省委、省政府关于简政放权、搞活企业的各项措施,特制定本规定。
一、加快推行厂长(经理)负责制。今年内,凡具备条件的大中型企业,都要实行厂长负责制。
要选好厂长。厂长是企业的法人,既受命于国家,对国家负责,又要取信于群众,对群众负责;既要懂经济,又要懂政治;既要懂技术、精业务,更要懂经营、会管理。选择厂长,不仅要看学历,更要看开拓精神、实际才干和政治素质。
要支持厂长“组阁”,建立一个开拓型的、敢于启用能人的“专家集团”式的高智能结构群体,和以厂长为首包括总工程师、总经济师、总会计师等各方面专家在内的决策中心,做到决策准、指挥灵、效率高。
认真搞好企业内部的配套改革。企业要进一步完善以承包为主的各项经济责任制。要根据实际情况,调整、改革内部机构,划小核算单位。有些企业可以把大的车间改为专业化、独立核算的分厂,同时扩大分厂与车间的自主权。
要理顺厂长、党委、工会三者关系,充分发挥厂长的决策指挥作用、党委的保证监督作用和职代会的民主管理作用。党委书记要积极支持厂长行使职权,切实加强思想政治工作,保证、监督党和国家各项方针政策的落实。厂长、党委书记要各司其职,各负其责,又要互相协作,密切配
合,共同把企业办好。
上级部门要为加快推行厂长(经理)负责制创造条件。对厂长的审批任命要快。对厂长“组阁”不要定框框。对机构设置不得强调上下对口。
二、实行目标税利(上交)奖励办法。企业在实行第二步利改税的基础上,可根据企业潜力大小,由财政部门会同主管部门和企业共同商定高于国家上交税利计划的奋斗目标。超过目标的部分,按不同比例给企业以奖励。奖励资金由同级财政拨付。企业所得的这部分奖励资金,应主要
用于生产发展和职工集体福利事业。
三、扩大企业生产计划的自主权。属于指令性计划的产品要给企业留有百分之五至十五的余地,使企业有产可超。指令性计划一经下达,任何部门不能层层加码。下达给企业的指令性计划,要做到产品的调拨量与主要原材料、能源、运输之间的综合平衡;如主要原材料和能源在计划分
配上不能保证或市场需求发生重大变化,企业有权提出修改计划,并在报告后一个月内得不到答复时,按指导性计划执行。指令性计划所需的能源和主要原材料,由物资部门戴帽下达,任何部门不得克扣。对那些没有必要物资条件保证的计划任务,由企业自行议价购进主要原材料和燃料的
,经物价部门批准,产品可适当加价。企业在完成国家指令性计划的基础上,可以按照市场需要,超产或转产其他产品。企业必须确保指令性计划,严肃履行经济合同。执行指令性计划造成产品积压由下达计划部门负责。
四、鼓励企业实行一业为主多种经营。企业可以根据市场需要和发挥优势、广开财源的原则,在搞好主产品的情况下实行多种经营,发展第三产业。企业利用富余人员新办第三产业,可比照对新办集体企业的政策,按不同行业分别给以三年内的减免税照顾。对以劳务、服务为主的,其
价格和收费,除物价部门有规定者外,要逐步放开,实行市场调节。企业的车队、招待所、俱乐部、食堂、医院、浴池、幼儿园等,都可以向社会开放,独立核算,自负盈亏,银行予以立户,工商管理部门予以登记。企业在保证完成正常生产、维修等任务的前提下,可以组织富余劳动力,
承包企业内部工程或劳务项目,承包费用在承包项目的资金中列支。企业对承包者可以制定适当的工资分配和奖励办法。经有关部门确认有设计、施工能力的企业,允许对外投标承包,在分配、税收方面与其他设计、施工单位一视同仁。
五、推进技术进步,增强企业自我改造和自我发展的能力。企业有权根据行业的发展规划,确定自己的产品发展方向,制订技术进步规划。各地市、各部门要充分尊重和支持企业的技术进步自主权。
企业要多渠道筹集资金,充分运用好银行贷款,善于“借钱生财”。对投资数额较多的重大改造项目,省内几家银行可组成财团联合贷款,对一些社会效益较大而企业收益较小的改造项目,可以给一些差别利率、延长还款期等优惠政策。省财政每年拿出三百万元资金发放贴息贷款。同
时,允许地区、部门、企业之间横向借贷和投资;允许企业向职工发行股票,入股者可参加分红。
放宽政策,为推进企业技术进步创造条件。1、从今年起,固定资产折旧费企业留用百分之七十,原由国家集中的百分之三十,由各地市和省直主管部门自行集中,用于企业的技术改造。2、为开发研制新产品、新技术所必需的单台价值在五万元以下的测试仪器、试验装置、试制用关
键设备的购置费,允许摊入产品成本(实行此种办法,就不再按销售额提取百分之一的技术开发费)。3、企业全部用自有资金搞的技术改造项目,经同级财政部门审查,投产后第一年的新增利润(包括所得税、调节税、承包费)全部留给企业。4、企业开发的新产品,属于国家鉴定的,
从试销之日起免征产品税、增值税三年,属于部、省确认的,免征产品税、增值税一至二年。5、对列入“七五”计划重点改造的大型骨干企业,从今年开始,在试点的基础上,分期分批地实行固定资产分类折旧办法,基本折旧率提高百分之一,折旧基金全部留给企业;对资金严重不足的

企业,按照国家规定,在兼顾财政收入的原则下,经同级财政部门批准,可适当调高留利水平,或给予减征调节税照顾,但要抄报省财政厅。
六、开拓技术市场,加速技术转移。鼓励企业之间或企业与科研单位、大专院校之间开展多种渠道的技术贸易与多种形式的技术转移。大中城市要积极筹办技术贸易中心,为企业、科研院所、大专院校及个人提供技术交易场所。技术转让费实行市场调节,由双方协商议定,可以一次总
算,可以按收益的一定比例提成,也可以按双方商定的其他方法计算。企业技术转让年收入十万元以内的,免征所得税,全部留给企业;超过十万元的,其超过部分依法征收所得税。大专院校、科研单位和事业单位技术转让收入,从今年开始,三年内免征所得税,全部留给单位,用于发展
科研事业。个人的技术转让收入,依法征收个人所得税。
加强科学技术人才的交流和培养。省市人才开发中心要积极支持人才合理流动。允许企业按有关规定从国外、省外引进人才,各级有关部门应予支持。企业培训技术业务人员的费用,可摊入成本。
七、开辟生产资料市场,搞活物资流通。大中城市要建立物资贸易中心。企业的超计划产品、分成产品、积压产品和超储物资,可以直接到贸易中心,贸易市场挂牌销售,也可以由工厂自己开店销售,价格随行就市。企业不得在价格之外加收费用。对于企业常年需要的大宗、大批量的
物资,在物资部门和主管部门组织下,由供需双方直接签订合同,凡有条件的,可实行定点直供,直接结算。
物资部门要参加市场调节,并会同工商管理和物价部门搞好服务、监督和进行必要的管理。按国家规定,重要生产资料的批发供应业务,除国营商业、供销社、物资供销部门和生产这种产品的单位外,其他单位和个人不得经营。
八、发展多种形式的经济联合体,加强横向联系。在平等互利、自愿结合的原则下,允许企业跨地区、跨行业、打破所有制界限,组建经济联合体,横向联合经营,可以同时参加几个联合体,可以同省内、省外联合,经过批准也可以同国外联合;有参加联合的权利,也有按协议规定退
出的自由。
鼓励军工与民用企业联合,提倡工工、工农、工商联合,积极支持工业同外贸联合。企业到农村办分厂或搞联合,从投产之日起免税二至三年。组织联合,上级部门只能大力促进,不能包办命令。联合企业向所在地交纳营业税、产品税后实现的利润,按照先分后税的原则分配。横向借
贷部分,可以税前还款。
九、搞好企业内部分配制度的改革。根据国务院统一部署,我省拟先选择几十个大中型工业企业试行工资总额同经济效益挂钩浮动,并在十个大型商业企业中试行联销,联利、联质计奖计酬办法,试行方案经国务院批准后实行。企业内部在分配上要拉开档次,使职工收入同企业经营好
坏、个人贡献大小挂起钩来。企业有权根据实际情况采取多种工资分配形式。企业按规定提取的奖励基金,任何部门不得挤占。
扩大主要原材料节约奖范围。根据国家规定,节约的单项奖不限于原规定的十类物资。要把降低能源、原材料消耗作为落实企业内部责任制的重要环节。提取节约奖的原则是:单位产品的物资消耗定额低于上年实际,定额先进,并有科学的计量手段和严格的考核办法。节约奖按节约价
值的一定比例提取,计入成本,不列入工资总额。消耗定额和奖金提取比例按国家规定由主管部门按行业制定。
十、给部分大中型企业直接对外经营权。具备条件的大型骨干企业和企业联合体,经过批准可有直接对外经营权。这些企业在国家统一的方针、政策和计划指导下,有权直接对外开展技术引进、合资经营、合作生产、补偿贸易;可以自行进口本企业所需要的设备等;有与外商谈判、签
约的权力。生产出口产品的企业,按照承担出口计划任务收汇任务,自负盈亏的原则,可以自行进口生产所需要的各种专用原材料(国家统一经营的,需经有关部门批准),自行组织产品出口,以及提供劳务、技术服务等。经国家批准,也可在国外设立办事机构和在国外合资办厂。对外业
务可以自行办理,也可委托外贸公司代理。
有直接对外经营权的企业,可以在中国银行开立外汇帐户,可以向中国银行申请贷款。外汇贷款应用外汇归还,经银行同意,也可以用人民币归还。
对承担出口任务的生产企业,根据不同的产品,按规定退还生产环节增值税和产品税。企业有外汇分成权。企业对应得的分成外汇和经济扶助费,有权自主支配,有关部门不得层层截留。
十一、整顿现有公司。行政公司必须按照国务院“扩权十条”的规定把生产经营权全部放给企业,不得截留。同时,按照“公司必须是企业”的原则区别不同情况,对这类公司进行整顿,该转的转,该撤的撤。今后,公司不得再向企业收取管理费;财政不再给公司拨款;物资不再经过
公司拨转,直供到企业;现有行政性公司的财、物、章、权不再生效。企业性公司,也要按照扩权十条的规定,划分内部职责范围,搞好内部分级分权管理。总公司要把工作重点放在规划、投资方向和人才培训方面,具体生产、经营活动的权力,要放给所属厂、矿。
十二、坚决煞住对企业进行乱摊派的歪风。除了按照规定向国家纳税外,企业在经济上,不对任何部门承担义务。对已经搞的各种收费和乱摊派的费用,省计经委、审计和财税部门要联合进行一次清理,凡属各部门自行规定的,一律暂停执行;需继续收取的,要经省政府统一审批。要
严肃财经纪律,任何单位和个人,不得以任何借口,任何形式,向企业伸手要钱、要物、要人。违反者视同违纪处理。
省政府各部门和各城市,今后都要把工作重点放在为企业协调、服务方面;同时,也要对企业的经营活动,切实进行检查、监督,保证企业正当利益和国家财产不受侵犯。各有关部门要依照本规定制定出具体的实施办法。




1985年3月23日

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