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导游人员管理暂行规定(附英文)

作者:法律资料网 时间:2024-07-01 22:41:23  浏览:9323   来源:法律资料网
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导游人员管理暂行规定(附英文)

国家旅游局


导游人员管理暂行规定(附英文)

(1987年11月14日国务院批准)(1987年12月1日国家旅游局发布)

第一条 为了加强对全国导游人员的统一管理,提高导游服务质量,保护旅行者和导游人员的合法权益,促进旅游事业的健康发展,制定本规定。
第二条 本规定所称导游人员,是指为旅行者(包括旅行团,下同)组织安排旅行和游览事项,提供向导、讲解和旅途服务的人员。
根据旅行者的不同要求,导游人员分别使用外国语、汉语普通话或者方言、少数民族语言进行导游。
第三条 导游人员分为全程陪同、地方陪同和定点陪同。
全程陪同导游人员,是指受旅行社(包括旅游公司,下同)委派或者聘用,为跨省、自治区、直辖市范围旅游的旅行者,提供全部旅程导游服务的人员。
地方陪同导游人员,是指受旅行社委派或者聘用,在省、自治区、直辖市范围内为旅行者提供导游服务的人员。
定点陪同导游人员,是指受旅行社委派或者聘用,在一个参观、游览点内为旅行者提供导游服务的人员。
第四条 导游人员的正当权益受国家法律保护,任何单位和个人不得非法干涉其执行工作任务。
第五条 导游人员的主要职责是:
(一)接受旅行社分配的导游任务,按照接待计划,安排和组织旅行者参观、游览;
(二)负责向旅行者导游、讲解,传播中国文化,
(三)配合和督促有关部门安排旅行者的交通、食宿,保护旅行者的人身和财物安全等事项;
(四)反映旅行者的意见和要求,协助安排会见、座谈等活动;
(五)解答旅行者的问讯,协助处理旅途中遇到的问题。
第六条 导游人员应当具备下列条件:
(一)必须是中华人民共和国公民,热爱祖国,拥护社会主义制度,遵纪守法,遵守旅游职业道德,热心为旅行者服务;
(二)具有高中以上文化水平,有胜任导游工作的语言表达能力;
(三)熟悉旅游业务,有组织接待能力;
(四)身体健康,能适应工作的需要。
第七条 具备前条所列条件者,经考试合格,办理登记注册手续,方可担任导游工作。
第八条 分配到旅行社工作的高等院校毕业生,具备本规定第六条所列条件者,可以担任实习导游人员,实习期满一年,经考试合格,可以转为正式导游人员。
第九条 根据工作需要,旅行社可以在社会上招聘业余导游人员。具备本规定第六条所列条件者,持有关证明,经考试合格,方可担任业余导游工作。
第十条 导游人员的考试工作,由国家旅游局批准组成的全国考试委员会统一领导和部署,各省、自治区、直辖市旅游行政管理部门批准组成的考试委员会具体组织实施。
第十一条 经考试合格者,由国家旅游局或者各省、自治区、直辖市旅游行政管理部门分别办理登记注册手续,并发给导游证书。
第十二条 旅行社对导游人员日常管理的主要职责是:
(一)进行政治思想、职业道德、法制、纪律教育;
(二)组织导游业务培训;
(三)负责内部考核和奖惩工作;
(四)处理旅行者对导游人员的意见。
第十三条 旅游行政管理部门可以派人检查导游工作,被检查的导游人员不得无理拒绝。
检查人员执行任务时,应当出示旅游行政管理部门的检查证件。
第十四条 导游人员在执行任务时,应当佩戴导游证,并携带导游证书。
第十五条 导游人员认真执行本规定,在工作中服务质量优异,作出重大成绩的,由旅游行政管理部门或者旅行社给予奖励。
第十六条 导游人员有下列行为之一的,由旅游行政管理部门予以处罚:
(一)不履行本规定第五条规定的各项职责造成严重后果的,根据情节轻重给予行政处分,并可以扣留导游证和导游证书;
(二)违反本规定第十三条规定,无理拒绝检查的,扣留导游证和导游证书;
(三)有上述两项行为,情节恶劣的,经省、自治区、直辖市旅游行政管理部门批准,收回其导游证和导游证书,吊销导游注册。
第十七条 对非法干涉导游人员执行任务,造成后果的,由旅游行政管理部门会同有关部门进行处理。有关部门应当配合支持。
第十八条 未按本规定参加考试、办理登记注册手续者,不得担任导游工作。擅自进行导游活动,收取导游费的,由旅游行政管理部门没收全部非法所得,并可处以非法所得三倍以下的罚款。
第十九条 受处罚者对旅游行政管理部门的处罚决定不服的,可以在收到处罚通知之日起十五日内,向上一级旅游行政管理部门提出申诉;上一级旅游行政管理部门应当在收到申诉之日起十五日内予以答复。
第二十条 本规定由国家旅游局负责解释,施行细则由国家旅游局制定。
第二十一条 本规定自1988年3月1日起施行。

INTERIM PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNINGTOURIST GUIDES

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 PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNING
TOURIST GUIDES
(Approved by the State Council on November 14, 1987 and promul-
gated by the National Tourism Administration on December 1, 1987)
Article 1
These Provisions are formulated in order to strengthen the unified
administration of affairs concerning tourist guides throughout the
country, to improve the quality standard of tourist services, to protect
the lawful rights and interests of tourist guides, and to promote the
sound development of the tourist industry.
Article 2
The term "tourist guides", as used in these Provisions, refers to those
working personnel who make arrangements for tours and sightseeing for
tourists (including tourist groups, the same below), serve as tourist
guides and interpreters, and provide other services for tourists during
their sightseeing trips.
Tourist guides shall, at the request of tourists, use foreign languages,
the Chinese putonghua or various Chinese dialects, and languages of
minority nationalities, respectively in their tourist work.
Article 3
Tourist guides are divided into three categories: full-itinerary guides,
local guides, and spot guides.
"Full-itinerary guides" refer to those personnel who are appointed or
engaged by tourist agencies (including tourist companies, the same below)
to provide full-itinerary services for those tourists who make a trans-
regional tour beyond the confines of provinces, autonomous regions, and
municipalities directly under the Central Government. "Local guides"
refer to those personnel who are appointed or engaged by tourist agencies
to provide tourist services for those tourists who make a tour within the
confines of a province, an autonomous region, or a municipality directly
under the Central Government. "Spot guides" refer to those personnel who
are appointed or engaged by tourist agencies to provide tourist services
for those tourists who make a tour within the confines of a certain scenic
spot.
Article 4
The legitimate rights and interests of tourist guides shall be protected
by Laws of the State, no institutions or individuals shall be permitted to
interfere illegally with the tourist guides in execution of their tasks.
Article 5
The duties of tourist guides shall be as follows:
(1) to accept the tourist tasks assigned by their tourist agency, and make
arrangements, in accordance with the reception plan, for taking tourists
on a sightseeing tour;
(2) to accompany tourists on a sightseeing tour, explain to them and
disseminate among them the Chinese culture;
(3) to work in coordination with the departments concerned and urge them
to make arrangements for the tourists' transportation, meals, and
accommodation, and to protect the safety of the tourists and their
properties and belongings;
(4) to make the tourists' requests and complaints known to whom it may
concern and provide assistance in making arrangements for such activities
as interviews, informal discussions, etc.;
(5) to answer the questions and inquiries raised by tourists, and assist
in solving problems that crop up during the sightseeing tour.
Article 6
Tourist guides shall meet the following qualifications:
(1) they must be citizens of the People's Republic of China, have a deep
love for their motherland, uphold the socialist system, observe
disciplines and abide by the laws, comply with the professional ethics of
tourism, and serve tourists wholeheartedly;
(2) they must have a schooling above the senior middle school level and
the command of language and power of expression needed for a qualified
tourist guide;
(3) they must be familiar with the tourist business, and possess the
ability of organization in reception work;
(4) they must be in good health, and adaptable to the needs of work.
Article 7
Those meeting the qualifications mentioned in the preceding Article shall
take and pass a qualification examination and go through the registration
formalities before they are permitted to take up the job of a tourist
guide.
Article 8
Graduates of institutions of higher learning who have been assigned to
work in a tourist agency and who have met the qualifications specified in
Article 6 may serve as probationary tourist guides for one year before
they become regular tourist guides after passing the qualification
examination.
Article 9
A tourist agency may, in light of needs of work, advertise for the
engagement of amateur tourist guides from society. Those who have met the
qualifications listed in Article 6 of these Provisions shall present the
relevant certifications, pass the qualification examination before they
are permitted to take up the job of an amateur tourist guide.
Article 10
The qualification examination for tourist guides shall be organized and
administered by the examination committee, which is established with the
approval of the tourism administration department of the province,
autonomous region, or municipality directly under the Central Government,
and be placed under the unified leadership and arrangement by the national
examination committee established with the approval from the National
Tourism Administration.
Article 11
Those who have passed the qualification examination shall go through the
procedures for registration with the National Tourism Administration or
with the tourism administration departments of various provinces,
autonomous regions, or municipalities directly under the Central
Government, and obtain the certificate for tourist guides.
Article 12
The chief duties of a tourist agency in its routine administrative work
relating to tourist guides shall be as follows:
(1) to carry on education in political ideology, professional ethics, the
legal system, and discipline;
(2) to conduct training in tourist business operations;
(3) to be responsible for assessment, reward and punishment work inside
the tourist agency;
(4) to deal with tourists' complaints concerning tourist guides.
Article 13
The tourism administration department may send personnel to inspect the
work of tourist guides. The tourist guides concerned may not refuse such
inspection without justification. Inspectors shall, while executing their
inspection tasks, produce the certification for the inspection issued by
the tourism administration departments.
Article 14
Tourist guides shall, while executing their tasks, wear the badge for
tourist guides, and carry along with them the certificate for tourist
guides.
Article 15
Tourist guides who have carried out these Provisions conscientiously, have
made great achievements in their work, and have distinguished themselves
by offering tourists excellent service, shall be rewarded by the tourism
administration department or by their tourist agency.
Article 16
Tourist guides, who have committed one of the following acts, shall be
punished by the tourism administration department:
(1) those who fail to carry out the various duties stipulated in Article 5
of these Provisions, and cause grave consequences shall, depending on the
seriousness of the cases, be given disciplinary sanctions, and may have
their tourist guides' badges and certificates withheld;
(2) those who unjustifiably refuse to submit themselves to inspection in
contravention of the stipulations in Article 13 of these Provisions shall
have their badges and certificates withheld;
(3) those who have committed the acts mentioned in the preceding two
paragraphs, if the case is extremely abominable, shall, with the approval
from the tourism administration department of the province, autonomous
region, or municipality directly under the Central Government, have their
badges and certificates revoked and their registration as tourist guides
cancelled.
Article 17
Those who have illegally interfered in the work of tourist guides and
caused consequences shall be dealt with by the tourism administration
department in coordination with other departments concerned. The
departments concerned shall give their support.
Article 18
Those, who have not taken the prescribed qualification examination and
gone through the registration procedures in accordance with these
Provisions, shall not be permitted to take up the job of a tourist guide.
With respect to those who, without permission, have conducted activities
of tourist guides and received tourist fees, the tourism administration
department shall confiscate the violators' illegal gains, and may also
impose a fine equal to three times as much, or less, as the amount of
illegal gains.
Article 19
If a violator refuses to accept the decision of penalty by the tourism
administration department, he/she may, within 15 days after receiving the
notification of punishment, lodge an appeal to the tourism administration
department at a higher level; the tourism administration department at a
higher level shall give reply within 15 days after receiving the appeal.
Article 20
The right to interpret these Provisions shall reside in the National
Tourism Administration, and the rules for the implementation of these
Provisions shall be formulated by the National Tourism Administration.
Article 21
These Provisions shall go into effect on March 1, 1988.


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国家税务总局关于个人住房转让所得征收个人所得税有关问题的通知

国家税务总局


国家税务总局关于个人住房转让所得征收个人所得税有关问题的通知

国税发[2006]108号


各省、自治区、直辖市和计划单列市地方税务局,河北、黑龙江、江苏、浙江、山东、安徽、福建、江西、河南、湖南、广东、广西、重庆、贵州、青海、宁夏、新疆、甘肃省(自治区、直辖市)财政厅(局),青岛、宁波、厦门市财政局:
  《中华人民共和国个人所得税法》及其实施条例规定,个人转让住房,以其转让收入额减除财产原值和合理费用后的余额为应纳税所得额,按照“财产转让所得”项目缴纳个人所得税。之后,根据我国经济形势发展需要,《财政部 国家税务总局 建设部关于个人出售住房所得征收个人所得税有关问题的通知》(财税字〔1999〕278号)对个人转让住房的个人所得税应纳税所得额计算和换购住房的个人所得税有关问题做了具体规定。目前,在征收个人转让住房的个人所得税中,各地又反映出一些需要进一步明确的问题。为完善制度,加强征管,根据个人所得税法和税收征收管理法的有关规定精神,现就有关问题通知如下:
  一、对住房转让所得征收个人所得税时,以实际成交价格为转让收入。纳税人申报的住房成交价格明显低于市场价格且无正当理由的,征收机关依法有权根据有关信息核定其转让收入,但必须保证各税种计税价格一致。
  二、对转让住房收入计算个人所得税应纳税所得额时,纳税人可凭原购房合同、发票等有效凭证,经税务机关审核后,允许从其转让收入中减除房屋原值、转让住房过程中缴纳的税金及有关合理费用。
(一)房屋原值具体为:
  1.商品房:购置该房屋时实际支付的房价款及交纳的相关税费。
  2.自建住房:实际发生的建造费用及建造和取得产权时实际交纳的相关税费。
  3. 经济适用房(含集资合作建房、安居工程住房):原购房人实际支付的房价款及相关税费,以及按规定交纳的土地出让金。
  4.已购公有住房:原购公有住房标准面积按当地经济适用房价格计算的房价款,加上原购公有住房超标准面积实际支付的房价款以及按规定向财政部门(或原产权单位)交纳的所得收益及相关税费。
  已购公有住房是指城镇职工根据国家和县级(含县级)以上人民政府有关城镇住房制度改革政策规定,按照成本价(或标准价)购买的公有住房。
  经济适用房价格按县级(含县级)以上地方人民政府规定的标准确定。
  5.城镇拆迁安置住房:根据《城市房屋拆迁管理条例》(国务院令第305号)和《建设部关于印发〈城市房屋拆迁估价指导意见〉的通知》(建住房〔2003〕234号)等有关规定,其原值分别为:
  (1)房屋拆迁取得货币补偿后购置房屋的,为购置该房屋实际支付的房价款及交纳的相关税费;
  (2)房屋拆迁采取产权调换方式的,所调换房屋原值为《房屋拆迁补偿安置协议》注明的价款及交纳的相关税费;
  (3)房屋拆迁采取产权调换方式,被拆迁人除取得所调换房屋,又取得部分货币补偿的,所调换房屋原值为《房屋拆迁补偿安置协议》注明的价款和交纳的相关税费,减去货币补偿后的余额;
  (4)房屋拆迁采取产权调换方式,被拆迁人取得所调换房屋,又支付部分货币的,所调换房屋原值为《房屋拆迁补偿安置协议》注明的价款,加上所支付的货币及交纳的相关税费。
  (二)转让住房过程中缴纳的税金是指:纳税人在转让住房时实际缴纳的营业税、城市维护建设税、教育费附加、土地增值税、印花税等税金。
  (三)合理费用是指:纳税人按照规定实际支付的住房装修费用、住房贷款利息、手续费、公证费等费用。
  1.支付的住房装修费用。纳税人能提供实际支付装修费用的税务统一发票,并且发票上所列付款人姓名与转让房屋产权人一致的,经税务机关审核,其转让的住房在转让前实际发生的装修费用,可在以下规定比例内扣除:
  (1)已购公有住房、经济适用房:最高扣除限额为房屋原值的15%;
  (2)商品房及其他住房:最高扣除限额为房屋原值的10%。
  纳税人原购房为装修房,即合同注明房价款中含有装修费(铺装了地板,装配了洁具、厨具等)的,不得再重复扣除装修费用。
  2.支付的住房贷款利息。纳税人出售以按揭贷款方式购置的住房的,其向贷款银行实际支付的住房贷款利息,凭贷款银行出具的有效证明据实扣除。
  3.纳税人按照有关规定实际支付的手续费、公证费等,凭有关部门出具的有效证明据实扣除。
  本条规定自2006年8月1日起执行。
  三、纳税人未提供完整、准确的房屋原值凭证,不能正确计算房屋原值和应纳税额的,税务机关可根据《中华人民共和国税收征收管理法》第三十五条的规定,对其实行核定征税,即按纳税人住房转让收入的一定比例核定应纳个人所得税额。具体比例由省级地方税务局或者省级地方税务局授权的地市级地方税务局根据纳税人出售住房的所处区域、地理位置、建造时间、房屋类型、住房平均价格水平等因素,在住房转让收入1%-3%的幅度内确定。
  四、各级税务机关要严格执行《国家税务总局关于进一步加强房地产税收管理的通知》(国税发〔2005〕82号)和《国家税务总局关于实施房地产税收一体化管理若干具体问题的通知》(国税发〔2005〕156号)的规定。为方便出售住房的个人依法履行纳税义务,加强税收征管,主管税务机关要在房地产交易场所设置税收征收窗口,个人转让住房应缴纳的个人所得税,应与转让环节应缴纳的营业税、契税、土地增值税等税收一并办理;地方税务机关暂没有条件在房地产交易场所设置税收征收窗口的,应委托契税征收部门一并征收个人所得税等税收。
  五、各级税务机关要认真落实有关住房转让个人所得税优惠政策。按照《财政部 国家税务总局 建设部关于个人出售住房所得征收个人所得税有关问题的通知》(财税字〔1999〕278号)的规定,对出售自有住房并拟在现住房出售1年内按市场价重新购房的纳税人,其出售现住房所缴纳的个人所得税,先以纳税保证金形式缴纳,再视其重新购房的金额与原住房销售额的关系,全部或部分退还纳税保证金;对个人转让自用5年以上,并且是家庭唯一生活用房取得的所得,免征个人所得税。要不折不扣地执行上述优惠政策,确保维护纳税人的合法权益。 
  六、各级税务机关要做好住房转让的个人所得税纳税保证金收取、退还和有关管理工作。要按照《财政部 国家税务总局 建设部关于个人出售住房所得征收个人所得税有关问题的通知》(财税字〔1999〕278号)和《国家税务总局 财政部 中国人民银行关于印发〈税务代保管资金账户管理办法〉的通知》(国税发〔2005〕181号)要求,按规定建立个人所得税纳税保证金专户,为缴纳纳税保证金的纳税人建立档案,加强对纳税保证金信息的采集、比对、审核;向纳税人宣传解释纳税保证金的征收、退还政策及程序;认真做好纳税保证金退还事宜,符合条件的确保及时办理。
  七、各级税务机关要认真宣传和落实有关税收政策,维护纳税人的各项合法权益。一是要持续、广泛地宣传个人所得税法及有关税收政策,加强对纳税人和征收人员如何缴纳住房交易所得个人所得税的纳税辅导;二是要加强与房地产管理部门、中介机构的协调、沟通,充分发挥中介机构协税护税作用,促使其协助纳税人准确计算税款;三是严格执行住房交易所得的减免税条件和审批程序,明确纳税人应报送的有关资料,做好涉税资料审查鉴定工作;四是对于符合减免税政策的个人住房交易所得,要及时办理减免税审批手续。

国家税务总局
二○○六年七月十八日


厦门市禁止燃放烟花爆竹规定

福建省厦门市人大常委会


厦门市禁止燃放烟花爆竹规定
厦门市人大常委会


1997年1月16日厦门市第十届人大常委会第27次会议通过


第一条 为保障人身财产安全,防止环境污染,遵循有关法律、行政法规的基本原则,结合本市实际,制定本规定。
第二条 市公安机关主管全市禁止燃放烟花爆竹工作。
第三条 机关、团体、企事业单位、居民委员会和村民委员会,应当开展禁止燃放烟花爆竹的宣传教育,协助做好禁止燃放烟花爆竹工作。
第四条 思明区、开元区、鼓浪屿区和湖里区为禁止燃放烟花爆竹地区。
其他行政区域内的禁止燃放烟花爆竹地区,由区人民政府划定并公告。
第五条 在禁止燃放烟花爆竹地区,不得生产、运输、携带、储存和销售烟花爆竹。
第六条 重大庆祝活动和公共重要节日需要在禁止燃放烟花爆竹地区燃放烟花爆竹的,由市人民政府决定并公告。
重大庆祝活动和公共重要节日所需或途经本市禁止燃放烟花爆竹地区转运或出口的烟花爆竹,应事先向市公安机关提出申请,经批准后,方可进入本市禁止燃放烟花爆竹地区。
第七条 违反本规定,在禁止燃放烟花爆竹地区有下列情形之一的,由公安机关给予处罚:
㈠单位燃放烟花爆竹的,每燃放一次处2000元以上20000元以下罚款,并对单位责任人处以200元以上2000元以下罚款;
㈡个人燃放烟花爆竹的,每燃放一次处以200元以上2000元以上罚款。
第八条 违反本规定,在禁止燃放烟花 爆竹地区生产、运输、携带、 存储和销售烟花爆竹的,由公安机关没收烟花爆竹和违法所得,并处以1000元以上50000元以下罚款。
第九条 个人或单位责任人违反本规定,触犯《中华人民共和国治安管理处罚条例》的,由公安机关依法处罚;构成犯罪的,依法追究刑事责任。
第十条 违反本规定,造成国家、集体和他人财产损失或人身伤害的,应当赔偿损失。
第十一条 当事人对行政机关依照本规定作出的行政处罚不服的,可依法申请行政复议或提起诉讼。
第十二条 本规定的具体应用问题由市人民政府负责解释。
第十三条 本规定自公布之日起施行。



1997年1月16日

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