海南省人民代表大会常务委员会关于进一步完善省直管市县管理体制的决定
海南省人大常委会
海南省人民代表大会常务委员会关于进一步完善省直管市县管理体制的决定
（2009年9月25日海南省第四届人民代表大会常务委员会第十一次会议通过）
为了进一步完善省直管市县管理体制，增强市、县、自治县（以下统称市县）发展活力，根据国家有关法律法规，结合本省实际，特作如下决定：
一、完善省直管市县管理体制，应当遵循有利于促进发展、有利于政府职能转变、有利于提高行政效能、有利于服务群众的原则，科学划分省和市县政府职责，努力形成省与市县权责一致、分工合理、决策科学、执行顺畅、监督有力的行政管理体制。
二、省人民政府应当加强宏观管理职责，主要履行规划发展、政策指导、统筹协调、执行和执法的监管等职责。
市县人民政府应当加强推动经济社会发展的职责，重点履行贯彻执行国家和本省制定的法律法规和政策，促进本地区经济社会发展等职责。
三、省人民政府及其所属部门应当按照责权统一、重心下移、依法合规、分步实施的原则，合理调整省与市县两级政府事权，最大限度地向市县下放相应的管理权限。
法律、法规、规章规定由县级以上地方人民政府及其所属部门行使的行政管理权，原则上应当明确由市县人民政府及其所属部门行使。
法律、法规、规章规定由设区的市人民政府及其所属部门行使的行政管理权，原则上下放给市县人民政府及其所属部门。
法律、法规、规章规定省人民政府及其所属部门可以授权或者委托设区的市人民政府及其所属部门实施的行政管理权，可以授权或者委托市县人民政府及其所属部门行使。
法律、法规、规章未作明确规定，省人民政府及其所属部门的规范性文件规定由省人民政府及其所属部门行使的行政管理权，市县能够办理的，应当下放给市县人民政府及其所属部门。
法律、行政法规未作明确规定，国务院有关部门的规范性文件规定由省人民政府及其所属部门行使的行政管理权，需要下放市县人民政府及其所属部门的，原则上可以下放给市县人民政府及其所属部门。
省地方性法规、省政府规章规定由省人民政府及其所属部门行使的相关行政管理权，需要下放市县人民政府及其所属部门的，原则上可以按照法定程序，对省地方性法规、省政府规章的相关规定进行修订后，下放给市县人民政府及其所属部门。
法律、行政法规、部门规章规定由省人民政府及其所属部门行使的行政管理权，需要下放市县人民政府及其所属部门的，原则上可以由省人民代表大会或省人大常委会通过行使特别立法授权，下放给市县人民政府及其所属部门。
四、对下列事项已设定行政审批的，应当予以取消或调整：
（一）与现实管理要求不相适应、难以达到管理目的的；
（二）通过质量认定、事后监管等其他行政管理方式能够解决的；
（三）市场竞争机制能够有效调节的；
（四）公民、法人或者其他组织能够自主决定的；
（五）行业组织或者中介机构能够自律管理的。
五、省人民政府所属部门对经过清理已经下放的行政管理权，不得自行上收;对未经清理的行政管理事项应当适时组织清理，并根据本决定的规定，提出下放、取消或者调整行政管理事项的建议。需要修订地方性法规、政府规章或者规范性文件的，应当依照法定程序予以修订。
各级人民政府对已取消的行政审批事项不得以任何理由变相审批或擅自设置附带条件。
六、制定地方性法规、规章和规范性文件时，应当按照本决定的规定，合理调整省与市县两级政府事权，强化市县人民政府的行政管理职能。
七、省人民政府及其所属部门应当加强对市县政府及其所属部门行政行为的监督，建立健全与下放管理权限相适应的执行和执法监管机制，完善行政问责制和行政执法责任追究制度。
属于省人民政府及其所属部门行使的行政管理事项，下放市县后应当实行备案制度。
八、市县人民政府应当增强行使行政管理权限的能力，建立健全权力规范运作的制度和办法，努力提高市县干部队伍的整体素质和依法行政水平，切实承担起相应的行政管理责任。
九、省和市县人民政府及其所属部门应当加强政务中心的建设，行政审批事项应纳入政务服务中心集中受理、办理，有条件的地方和部门要建立网上审批制度。
省和市县人民政府及其所属部门应当健全政务公开制度，建立行政投诉网络，及时处理公民、法人和其他组织对行政管理行为的投诉，加强行政监察，严格依法查处行政违法行为。
十、省人民政府应当进一步理顺省与市县的财政分配关系，合理界定省与市县财政支出责任，规范省与市县政府间收入划分，增强市县的财力，完善转移支付办法，建立健全激励性财政支付机制。
十一、省与市县人民政府应当进一步理顺条块管理关系，适当调整部门垂直管理体制，扩大市县对省垂直管理部门的管理参与度，加强市县政权建设。
十二、省和市县人民政府应当积极探索实行职能有机统一的大部门体制，推进行政机构改革，科学设置机构，明确职责分工。
省人民政府所属部门可以在核定的机构和人员编制总数内，依照有关规定合理调整、配置部门机构和人员。
市县人民政府及其所属部门在规定的机构编制限额内可以适当调整机构设置，报省编制主管部门备案。
十三、省和市县人民政府应当组织有关部门做好完善省直管市县管理体制各项工作的统筹协调、督察指导、政策研究等工作。
省人民政府所属部门和市县应当密切配合，做好权力下放和调整各项工作的衔接和落实，确保改革规范运行、平稳过渡。省人民政府所属部门应当加强对市县人民政府所属部门的业务指导和人员培训。市县应当做好对接工作，尽快建立与管理体制调整相适应的工作机制。
十四、省和市县人民代表大会及其常委会应当按照《中华人民共和国各级人民代表大会常务委员会监督法》和本省有关法规的规定，加强对行政管理权限下放和行使的监督，督促同级人民政府依法履行职责。
十五、本决定自公布之日起施行。
海南省人民代表大会常务委员会公告
第25号
《海南省人民代表大会常务委员会关于进一步完善省直管市县管理体制的决定》已由海南省第四届人民代表大会常务委员会第十一次会议于2009年9月25日通过，现予公布，自公布之日起施行。
海南省人民代表大会常务委员会
2009年9月27日
国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局
国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局
各省、自治区、直辖市、计划单列市税务局、文化厅（局）、体委：
一九九三年九月二十日我局与文化部、国家体委联合下发了国税发〔1993〕089号《关于来我国从事文艺演出及体育表演收入应严格依照税法规定征税的通知》，现对外国及港、澳、台地区团体或个人在我国（大陆）从事文艺演出和体育表演所取得收入征税的具体政策业务问题
，明确如下：
一、外国或港、澳、台地区演员、运动员以团体名义在我国（大陆）从事文艺、体育演出，对该演出团体及其演员或运动员个人取得的收入，应按照以下规定征税：
（一）对演出团体应依照《中华人民共和国营业税暂行条例》（以下简称营业税暂行条例）的有关规定，以其全部票价收入或者包场收入减去付给提供演出场所的单位、演出公司或经纪人的费用后的余额为营业额，按3％的税率征收营业税。
（二）演出团体凡能够提供完整、准确费用支出凭证的，依照《中华人民共和国外商投资企业和外国企业所得税法》（以下简称企业所得税法）的有关规定，应对演出团体的收入总额减除实际支出的费用后的余额，按30％的税率征收企业所得税，并按3％的税率征收地方所得税；对
演出团体实际支付给演员或运动员个人的报酬部分，依照《中华人民共和国个人所得税法》（以下简称个人所得税法）的有关规定征收个人所得税。
（三）演出团体不能提供完整、准确的费用支出凭证，不能正确计算应纳税所得额的，在计算征收企业所得税时，根据企业所得税法实施细则第十六条规定的原则，应以其收入总额减除支付给演员、运动员个人的报酬部分和相当于收入总额30％的其他演出费用后的余额，依照企业所
得税法规定的税率征收企业所得税和地方所得税；对上述支付给演员、运动员个人的报酬部分，依照个人所得税法的规定，由演出团体支付报酬时代扣代缴个人所得税。对没有申报支付给演员、运动员个人报酬额的或未履行代扣代缴义务的，应以其收入总额减除上述相当于收入总额30％
的其他演出费用的余额视为该演出团体的应纳税所得额，依照企业所得税法计算征收企业所得税和地方所得税。对演员或运动员个人不再征收个人所得税。
（四）对本条第（二）、（三）款中所述演出团体支付给演员、运动员个人的报酬，凡是演员、运动员属于临时聘请，不是该演出团体雇员的，应依照个人所得税法的规定，按劳务报酬所得，减除规定费用后，征收个人所得税；凡是演员、运动员属该演出团体雇员的，应依照个人所得
税法的规定，按工资、薪金所得，减除规定费用后，征收个人所得税。
二、对外国或港、澳、台地区演员、运动员以个人名义在我国（大陆）从事演出、表演所取得的收入，应以其全部票价收入或者包场收入减去支付给提供演出场所的单位、演出公司或者经纪人的费用后的余额为营业额，依3％的税率征收营业税；依照个人所得税法的有关规定，按劳务
报酬所得征收个人所得税。
三、对演出团体或个人应向演出所在地主管税务机关申报缴纳应纳税款的，具体可区别以下情况处理：
（一）演出团体及个人应缴纳的营业税，应以其在一地的演出收入，依照营业税暂行条例的有关规定，向演出所在地主管税务机关申报缴纳。
（二）演出团体应缴纳的企业所得税和地方所得税，应以其在一地的演出收入，依照企业所得税法及其实施细则和本通知的有关规定，计算应纳税所得额及税款，并向演出所在地主管税务机关申报缴纳。按本通知第一条第二款所述依实际费用支出计算纳税的演出团体，在全部演出活动
结束后，可在与其签订演出合同的中方接待单位所在地主管税务机关，办理企业所得税结算手续。
（三）演员、运动员个人应缴纳的个人所得税，应以其在一地演出所得报酬，依照个人所得税法的有关规定，在演出所在地主管税务机关申报缴纳。属于劳务报酬所得的，在一地演出多场的，以在一地多场演出取得的总收入为一次收入，计算征收个人所得税。
（四）主管税务机关可以指定各承包外国、港、澳、台地区演出、表演活动的演出场、馆、院或中方接待单位，在其向演出团体、个人结算收入中代扣代缴该演出团体或个人的各项应纳税款。凡演出团体或个人未在演出所在地结清各项应纳税款的，其中方接待单位应在对外支付演出收
入时代扣代缴该演出团体或个人所欠应纳税款。对于未按本通知有关规定代扣代缴应纳税款的单位，应严格依照《中华人民共和国税收征收管理法》的规定予以处理。
四、各中方接待单位在对外签订演出或表演合同后的七日内，应将合同、资料报送各有关演出、表演活动所在地主管税务机关，对于逾期不提供合同资料的，可依照企业所得税法及有关法规予以处理。
本通知自文到之日起执行。
CIRCULAR ON THE QUESTION CONCERNING TAX ON ARTISTIC AND SPORT PER-FORMANCES GIVEN BY OVERSEAS TROUPES OR INDIVIDUALS IN CHINA
(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 106)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and cities with independent planning, to cultural
departments (bureaus) and to State Commission for Physical Culture and
Sports:
The Circular Concerning the Levy of Tax Strictly in Accordance With
the Stipulations of the Tax Law on the Incomes Gained From Artistic and
Sports Performances Given in China, was issued on September 20, 1993
jointly by our Administration, the Ministry of Culture and the State
Commission for Sports and Physical Culture, a document Coded Guo Shui Fa
[1993] No. 089. The concrete policy-related business questions concerning
tax levied on the incomes gained from artistic and sports performances
staged in China (Chinese Mainland) by troupes or individuals coming from
abroad and from the regions of Hong Kong, Macao and Taiwan are hereby
clarified as follows:
I. For performers and athletes from abroad or from the regions of
Hong Kong, Macao and Taiwan who stage artistic and sports performances in
China (Chinese mainland) in the name of organization; tax shall be levied
on the incomes gained by art troupes and their performers or by individual
athletes in accordance with the following stipulations:
(1) In line with the related stipulations of the Provisional
Regulations of the People's Republic of China Concerning Business Tax
(hereinafter referred to as Provisional Regulations Concerning Business
Tax), after subtracting the expenses paid to the units, performing
companies or brokers who provide performing venus from all income gained
from ticket price or from booking the whole theatre or stadium, the
balance shall be regarded as the business volume on which business tax is
levied at a 3 percent rate.
(2) For performing troupes which can provide complete and accurate
certificates showing their outlay of expenses, according to the related
stipulations of the Income Tax Law of the People's Republic of China on
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Enterprise Income Tax Law), enterprise income tax shall be
levied at a 30 percent rate on the balance of the performing troupes'
total income amount after subtracting the expenses actually paid and local
income tax shall be levied at a 3 percent rate; individual income tax
shall be levied on the remuneration actually paid by the performing
troupes to individual performers or athletes in accordance with the
related stipulations of the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Individual Income Tax Law).
(3) For performing troupes which cannot provide complete and accurate
certificates showing the outlay of expenses and cannot correctly calculate
the amount of taxable income, while calculating and levying enterprise
income tax, in accordance with the principle stipulated in Article 16 of
the Detailed Rules for the Implementation of the Enterprise Income Tax
Law, enterprise income tax and local income tax shall be levied at the tax
rate stipulated in the Enterprise Income Tax Law on the balance of their
total income amount after subtracting the remuneration paid to individual
performers and athletes and other performing expenses equivalent to 30
percent of the total income value; with regard to the remuneration paid to
individual performers and athletes as mentioned above, individual income
tax shall be withheld by the performing troupe when it pays the
remuneration in accordance with the stipulations as set in the Individual
Income Tax Law, with regard to performing troupes which have not declared
the amount of payments of remuneration to individual performers and
athletes or fail to fulfill the withholding obligations, the balance of
their total income value after subtracting other performing expenses
equivalent to 30 percent of the total value of income as mentioned above
should be regarded as the amount of payable income of that performing
troupe, enterprise income tax and local income tax shall be calculated and
levied in accordance with the Enterprise Income Tax Law. No more
individual income tax shall be levied on individual performer or athletes.
(4) In regard to the remunerations paid by the performing troupe as
mentioned in Clauses 2 and 3 of this Article to individual performers and
athletes, the performers and athletes who are invited temporarily and are
not employees of the performing troupe, individual income tax shall be
levied on the income from labor service remuneration after subtracting the
prescribed expenses in accordance with the stipulations of the Individual
Income Tax Law; for performers and athletes who belong to employees of the
performing troupe, individual income tax shall be levied on the wage and
salary incomes after subtracting the prescribed expenses in accordance
with the stipulations of the Individual Income Tax Law.
II. For the incomes gained from performances staged in China (Chinese
Mainland) by performers or athletes from abroad or from Hong Kong, Macao
and Taiwan in personal name, the balance of incomes from all ticket price
or from booking whole theatre or venues after subtracting the expenses
paid to units, performing companies or brokers who provide performing
venus is regarded as the business volume on which business tax shall be
levied at a 3 percent rate; in line with the related stipulations of the
Individual Income Tax Law, individual income tax shall be levied on the
income from labor service remunerations.
III. With regard to performing troupes or individuals who should
declared payments of payable tax to competent tax authorities in the
location where performances are staged, the matter shall be dealt with
concretely in accordance with the following different situations:
(1) Performing troupe and individuals shall pay business tax, they
shall declare payment of business tax to the competent tax authorities in
the location where performances are staged on the income from performances
staged at one locality in accordance with related stipulations of the
Provisional Regulations on Business Tax.
(2) For the enterprise income tax and local income tax which the
performing troupe should pay, the amount of taxable income and tax payment
are calculated on the basis of the income from performances staged in one
locality in accordance with the related stipulations of the Enterprise
Income Tax Law and the Detailed Rules for its Implementation and this
Circular, the performing troupe shall declare tax payment to competent tax
authorities at the location where performances are staged. The performing
troupe which calculates tax payment on the basis of the outlay of actual
expenses as mentioned in Clause 2 of Article 1 of this Circular shall,
after the end of all performing activities, perform the procedures for
settlement of enterprise income tax with the competent tax authorities at
the location of Chinese reception unit with whom it signs the performing
contract.
(3) For the individual income tax which performers and athletes
should pay, they shall declared tax payment with competent tax authorities
at the location where performances are staged in accordance with the
related stipulations of the Individual Income Tax Law for the
remunerations gained from performances given at one locality. For income
belonging to labor service remuneration and performances staged on several
occasions at one locality, the total income gained from performances given
on several occasions at one locality is regarded as a lump sum income on
which individual income tax is calculated and levied.
(4) Competent tax authorities can designate various venues, halls,
theatres or Chinese reception units to contract to provide spaces for the
performing activities staged by performing troupes or individuals from
abroad, or from Hong Kong, Macao and Taiwan, they should withhold various
payable taxes for the performing troupes or individuals from the incomes
settled with these troupes and individuals. If the performing troupes or
individuals who have not yet cleared off various payable taxes in the
locality where performances are staged, when paying for the income from
performances to other units, the Chinese reception units should withhold
the payable tax owed by the performing troupes or individuals. Units which
fail to withhold the payable tax in accordance with the related
stipulations of this Circular shall be dealt with strictly in accordance
with the stipulations of the Tax Collection and Management Law of the
People's Republic of China.
IV. Various Chinese reception units shall, within seven days after
signing performance contracts with units from outside, send the contracts
and materials to competent tax authorities at the location where
performing activities are staged, those who fail to provide contracts and
materials by exceeding the time limit shall be dealt with in accordance
with the Enterprise Income Tax Law and related regulations.
This Circular goes into effect from the day of receipt of the
document.
1994年4月21日
