洛阳市人民政府办公室关于印发洛阳市廉租住房实物配租实施办法的通知
河南省洛阳市人民政府办公室
洛阳市人民政府办公室关于印发洛阳市廉租住房实物配租实施办法的通知
洛政办〔2009〕105号
各县（市、区）人民政府，市人民政府有关部门，各有关单位：
《洛阳市廉租住房实物配租实施办法》已经市政府研究同意，现印发给你们，请认真遵照执行。
洛阳市人民政府办公室
二〇〇九年八月三十一日
洛阳市廉租住房实物配租实施办法
第一条 为建立和完善多层次的住房保障体系，有效解决城市低收入家庭的住房困难，根据《国务院关于解决城市低收入家庭住房困难的若干意见》（国发〔2007〕24号），建设部、发展改革委、监察部、民政部、国土资源部、人民银行、国家税务总局、统计局九部委《廉租住房保障办法》（第162号令）及建设部、民政部《城镇最低收入家庭廉租住房申请、审核及退出管理办法》（建住房〔2005〕122号）规定，结合我市实际，制定本办法。
第二条 本办法适用于城市区廉租住房实物配租保障的实施与管理。
第三条 本办法所称的实物配租，是指市人民政府向符合条件的低收入住房困难家庭提供住房，并按照廉租住房租金标准收取租金的保障方式。
第四条 市房产管理部门负责本行政区域廉租住房实物配租保障工作。
第五条 实物配租的廉租住房来源：
（一）政府新建、收购的住房；
（二）腾退的公有住房；
（三）社会捐赠的住房;
（四）其他渠道筹集的住房。
第六条 实物配租分配对象
家庭人均月收入及住房面积符合市人民政府规定的城市居民低收入和住房困难标准，且已纳入廉租住房保障的家庭。
有以下情形之一的，不予实物配租。
（一）家庭成员（父母、子女）中有两套（处）以上住房的；
（二）已有继承房屋尚未办理房产过户手续的；
（三）法律、法规和规章规定的其他不予实物配租的情形。
第七条 实物配租标准
一个家庭原则上配租一套廉租住房。配租面积标准为：一人户家庭20平方米，二人户家庭35平方米，三人户以上家庭50平方米。配租标准面积内，执行政府制定的廉租住房租金标准，超出部分执行市场平均租金。
实施实物配租的廉租家庭不再享受其他方式住房保障。
第八条 廉租住房的申请程序
1. 申请。符合配租条件的廉租保障家庭应推选一名具有完全民事行为能力的家庭成员作为申请人，向廉租住房管理部门领取《洛阳市廉租住房配租审批表》，按审批表内容如实填写；
2. 审核。申请人填好审批表后，由户籍所在地街道办事处（镇人民政府）对申请家庭的基本情况、收入与住房情况进行审核，同时将申请人的申报情况在其户籍所在地社区居委会进行公示，公示期为15天。公示期满无异议后，经审核符合实物配租条件的，由户籍所在地社区居委会（村民委员会）、街道办事处（镇人民政府）签署意见并盖章；
区房管部门和民政部门对初审意见进行复核，分别签署意见并加章：
市廉租住房管理部门收到上述审核的申请后，会同民政、国土、住房办等对申报情况进行审查：
对申请人家庭中有农业户籍人口的，由市国土局对农业人口在集体土地上的住房相关情况进行审查，在7日内审查完毕，并在审批表中注明，签署意见并盖章；
市民政局对申请人的家庭收入、低保情况进行审核，签署审核意见并盖章；
市住房办对申请人家庭及成员参加房改、集资建房情况进行审查，在7日内审查完毕，签署意见并盖章。
3. 审批。市廉租住房管理部门在部门审核后10个工作日内完成对申请人基本情况、住房情况、收入状况审查，经审查合格的申请人，进入轮候配租登记。在轮候期间，申请人的有关情况发生变化的应重新进行核实，并根据变化的情况，作出变更登记或者取消配租资格。
经审查不符条件的，廉租住房管理部门应当在7日内书面通知申请家庭或申请人。
4. 公示。区房产管理部门按照优先配租原则，按顺序将申请家庭名单报市廉租住房管理部门。市廉租住房管理部门会同市民政、财政、监察等部门联合对优先配租家庭进行认定。
认定的实物配租保障家庭名单在《洛阳晚报》公示，公示期为15日。期满无异议或异议不成立的，给予配租。配租房源不足时抽签确定，配租结果在《洛阳晚报》公布。
第九条 廉租住房实物配租实行优先配租和抽签制度。
低保家庭优先于低收入家庭，在房源不足时抽签确定。
孤、老、病、残等特殊困难家庭优先于其他困难家庭，在房源不足时抽签确定。
无房家庭优先于有房家庭，在房源不足时抽签确定。
抽签过程及结果由公证机构公证。
第十条 选房。符合条件配租家庭应到市廉租住房管理部门领取《选房人员推荐表》，推选一名具有完全民事行为能力的家庭代表选房。安排选房的家庭拒绝选房的视为自动放弃实物配租保障，由后续家庭依次递补。放弃选房的家庭两年内不予实物配租，选房后放弃所选房屋的三年内不予实物配租。放弃选房的转为发放租赁补贴保障。
孤、老、病、残等特殊困难家庭优先选房，其他家庭抽签确定。
第十一条 签约。实物配租保障家庭选房入住前，须与廉租住房产权人或管理人签订《洛阳市廉租住房租赁合同》，并按合同约定租金标准、期限、方式缴纳租金。
第十二条 退出
实物配租对象有下列行为之一的，由市廉租住房管理部门取消其配租资格，收回廉租住房，并依法追究责任。
1. 申请人违反本规定，不如实申报家庭收入、家庭人口及住房状况，骗取配租资格的；
2. 改变廉租住房性质，将廉租住房转租、转借或变相转租、转借的；
3. 无正当理由连续6个月未在廉租住房居住的；
4. 连续拖欠租金6个月以上的；
5. 未通过年度审核或其他违反有关规定的。
第十三条 已取得实物配租住房的承租户，因条件变化不再符合承租条件的，必须在3个月内退出廉租住房。
第十四条 市廉租住房管理部门应当做好廉租住房租金收取、房屋维修养护及物业管理工作，确保使用人正常使用。管理部门管理费用从收取的廉租住房租金中解决。
第十五条 廉租住房产权属国家所有。
第十六条 市廉租住房管理部门和其它审核部门的工作人员，利用职务便利违规违纪的，依法追究法律责任。
第十七条 县（市）廉租住房实物配租管理工作可参照本办法执行。
第十八条 本办法自2009年9月1日起施行，有效期五年。
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
