吉林省中小企业发展局主要职责内设机构和人员编制规定
吉林省人民政府办公厅
吉政办发〔2004〕42号
吉林省人民政府办公厅关于印发吉林省中小企业发展局主要职责内设机构和人员编制规定的通知
各市州、县(市)人民政府,省政府各厅委、各直属机构:
《吉林省中小企业发展局主要职责内设机构和人员编制规定》已经省政府批准,现予印发。
吉林省人民政府办公厅
二○○四年六月二日
吉林省中小企业发展局主要职责内设机构和人员编制规定
根据《中共中央办公厅国务院办公厅关于印发〈吉林省人民政府机构改革方案〉的通知》(厅字〔2003〕44号),设置吉林省中小企业发展局。省中小企业发展局是省经济委员会管理的负责指导和促进全省中小企业及非国有经济发展的行政机构。
一、职责调整
将原省经济贸易委员会承担的指导全省中小企业改革与发展的职责划入省中小企业发展局。
二、主要职责
(一)负责全省中小企业、非国有经济的宏观指导、综合协调和服务;贯彻落实《中小企业促进法》,研究制定配套政策措施并组织实施,监督检查实施情况,督促中小企业依法经营,维护其合法权益。
(二)研究制定并组织实施促进中小企业、非国有经济发展的政策措施,促进多种所有制企业公平竞争,共同发展;研究拟订全省中小企业、非国有经济的发展战略和中长期规划,监测分析中小企业、非国有经济发展动态,协调解决发展中的重大问题。
(三)建立和完善创业辅导体系,改善创业环境,鼓励创办中小企业,发展非国有经济,推动全民创业,增加就业岗位,促进和扩大就业。
(四)指导中小企业改革,促进制度和管理创新,促进建立和发展中小企业产权及相关要素市场;促进中小企业加强经营管理,提高经营者素质。
(五)研究提出中小企业专项基金年度预算建议;拟订中小企业专项资金年度计划并组织实施;推动建立中小企业发展基金,确定基金使用方向。
(六)研究提出中小企业和非国有经济技术进步政策,建立和完善中小企业技术创新支持体系,为中小企业提供技术服务;推动中小企业信息化。
(七)研究提出改善中小企业和非国有经济融资环境的政策措施,负责提出中小企业、非国有企业上市和发行企业债券的初审意见,引导和推动民间资金和风险投资机构投资中小企业;引导和规范涉及中小企业的信用与担保行业发展,促进建立和完善相关的信用与担保制度。
(八)研究提出促进中小企业服务体系发展的政策措施,加强中小企业咨询、培训、市场开拓、人才引进等服务体系建设,规范中小企业服务市场;协调落实中小企业获得政府采购份额的有关工作。
(九)指导和推动中小企业对外经济技术合作;促进中小企业专业化协作、区域合作与协调发展。
(十)承办省政府和省经济委员会交办的其他事项。
三、内设机构
根据上述主要职责,省中小企业发展局内设6个职能处(室):
(一)办公室(人事监察处)。
负责局机关日常政务工作;负责局机关文秘、信息、督查、档案、机要、信访、保密、外事、保卫、财务、国有资产管理及信息化等工作;负责局机关及直属单位干部人事、劳动工资、机构编制管理等工作。
(二)政策法规处。
会同有关部门监督检查国家有关中小企业和非国有经济发展法律、法规、政策的贯彻实施情况;参与起草有关中小企业和非国有经济发展的地方性法规、规章和有关政策并组织实施;调查研究中小企业和非国有经济发展中出现的新情况和新问题,并提出对策建议;承担重要会议筹备和新闻宣传工作。
(三)发展规划处。
了解掌握中小企业和非国有经济发展的重要信息,研究分析中小企业和非国有经济发展动态;研究提出中小企业和非国有经济发展战略,拟订中长期发展规划和年度计划,提出全省中小企业专项资金的使用计划,并负责监督检查;负责申请国家中小企业发展专项资金,推动建立中小企业发展基金,研究确定基金使用方向;指导中小企业调整产业结构、重点项目建设、企业布局;推动非国有企业参与老工业基地改造;负责中小企业的统计工作。
(四)融资服务处。
研究提出改善中小企业、非国有经济融资环境的政策措施,促进建立和拓宽中小企业融资渠道,协调解决中小企业融资的有关重大问题;负责提出中小企业上市和发行企业债券的初审意见,引导和推动民间资金和风险投资机构投资中小企业;促进中小企业信用担保体系建设,指导中小企业对外经济交流合作和招商引资活动。
(五)服务与创新处。
负责服务体系建设,整合社会资源为中小企业、非国有经济发展服务;指导中小企业技术进步,推动产、学、研结合,推广产品质量创新;推动中小企业信息化建设,指导中小企业市场开拓工作。
(六)创业指导处。
负责中小企业诚信制度、创业基地和园区建设;指导全民创业、创业辅导、教育培训、人才引进工作;指导中小企业广泛吸纳社会人员就业工作;负责指导中小企业管理创新、建立现代企业制度;负责中小企业减负工作,指导中小企业加强经营管理,提高经营者素质。
机关党委。负责局机关和直属单位的党群工作。
四、人员编制
省中小企业发展局机关行政编制28名,待接收军转干部行政编制3名(另行下达),机关离退休干部工作人员行政编制1名,机关工勤人员事业编制6名。
领导职数:局长1名,副局长2名;正副处长(主任)12名(含机关党委专职副书记1名)。
关于个人所得税若干政策问题的通知(附英文)
财政部 国家税务总局
关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局
各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。
CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX
(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)
Whole Doc.
To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:
I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.
II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.
III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates
IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.
1994年5月13日
