1. Article 4 is amended to read: "The Provincial Economic and Trade Commission (hereinafter referred to as the Economic and Trade Commission) is responsible for the implementation of the national guidelines, policies, regulations and standards relating to energy conservation, the formulation of the province's energy-saving technology policies and planning, deployment and organization of the province's energy-saving efforts to check and supervise the regions, departments to improve energy conservation management."
2. The first paragraph of Article 5 is amended to read: "The economic and trade commissions of regions, cities and counties, and the key energy-consuming departments, bureaus and companies of the province shall designate a person in charge of energy conservation."
3. The second paragraph of Article 44 was amended to read: "For enterprises that violate the provisions of Article 23 and expand their boiler capacity without authorization, the local economic and trade commissions shall seize the equipment and impose a fine of 10,000 yuan per steam ton, subject to a maximum of 30,000 yuan.
Delete the third paragraph of Article 44.
4. These rules, Article 8, Article 49 of the "Economic Commission", Article 12, Article 13, Article 16, Article 17, Article 20, Article 23, Article 44, paragraph 1, Article 45, Article 48 of the "Economic Commission "in Articles 15 and 48 shall be amended to read "Economic and Trade Commission"; "Bureau of Standards" in Article 11 shall be amended to read "Bureau of Technical Supervision"; and "Urban and Rural Construction and Environmental Protection Department" in Article 32 shall be amended to read "Bureau of Technical Supervision". "urban and rural construction and environmental protection departments" to "construction sector". Second, "Interim Measures to Strengthen the Management of Electricity Conservation in Jiangxi Province"
1. Article 1, item 4 of the "product power consumption has risen in the unit (which reaches the national special, the national level of standards, enterprises are allowed to float 0.5% of the product power consumption), in accordance with the 'reward and punishment at the same rate' principle, to be fined. To be fined," the provisions of the amended to read: "product power consumption has risen units (which reached the national special, the national level standards of enterprises, allowing its product power consumption by 0.5%), in accordance with the relevant provisions of the State."
2. Article 3, paragraph 1 was amended to read: "the state announced the elimination of electromechanical products, manufacturers and distribution departments must stop production and sales on schedule. New construction, expansion projects shall not be selected phase-out type equipment. Enterprises in the use of the elimination of electromechanical equipment, are not allowed to arrange for the restoration of overhaul, replacement of the elimination of electromechanical equipment, are scrapped on the spot, and shall not continue to be used, violators by the electric power management department ordered to stop the use of confiscation of state-ordered elimination of electric power equipment, and impose a fine of 50,000 yuan; elimination of electromechanical equipment transferred to others for use by people's governments at or above the county level management of product quality supervision department confiscated illegal income, and impose a fine of not less than one but not more than five times the illegal income."
3. Delete the fourth item of Article 6.
4. The second item of Article 9 was amended to read: "The specific implementation of the provisions of this Measures regarding the markup and licensing by the Provincial Economic and Trade Commission, the Provincial Electricity Bureau, the Provincial Price Bureau, the Provincial Department of Finance to be formulated separately."
5. This method of Article 1, Article 2, Article 4, Article 8 of the "Economic Commission", Article 9 of the "Economic Commission" are amended to "Economic and Trade Commission"; Article VII of the "Bureau of Standards" revised to "Bureau of Technical Supervision". Third, "Jiangxi Province, the implementation of urban maintenance and construction tax rules"
1. Article 3 was amended to read: "urban maintenance and construction tax, in accordance with the State Council issued the "Chinese people's **** and the State Provisional Regulations on Consumption Tax", "Chinese people's **** and the State Provisional Regulations on Business Tax" and its implementing regulations for the actual payment of taxes as the basis for tax calculation. While paying consumption tax, value-added tax and business tax, the urban maintenance and construction tax shall be calculated and paid in accordance with the tax rates stipulated in the Regulations respectively.
The collection of urban maintenance and construction tax and the collection of consumption tax, value-added tax and business tax, except for individual cases, shall be issued with a single tax invoice, calculated separately and paid into the treasury at the same time. At the end of each month, the local tax bureaus of cities and counties shall transfer the 'city maintenance and construction tax' account through the treasury in a unified manner according to the city maintenance and construction tax listed in the tax invoice."
2. Article 6 is amended to read, "The place of payment of urban maintenance and construction tax shall be based on the place of payment of consumption tax, value-added tax and business tax."
3. Article 8 is amended to read: "Where the three provisional regulations on taxes on consumption tax, value-added tax and business tax issued by the State Council and their implementation rules provide for tax reductions or exemptions, the urban maintenance and construction tax shall likewise be given reductions or exemptions.
Taxpayers who have difficulties in paying the urban maintenance and construction tax in accordance with the provisions of the tax law and ask for a reduction or exemption may apply to the county or municipal local tax bureaus, and after examination and consent, report to the people's governments of the counties and municipalities for approval."
4. Article 9 is amended as follows: "The collection, management, tax payment link, tax payment period, tax declaration and registration procedures of the urban maintenance and construction tax shall be handled in accordance with the relevant provisions of the value-added tax, consumption tax and business tax."
5. Article 11 is amended as follows: "Taxpayers and withholding agents shall pay or discharge the tax in accordance with the provisions of laws and administrative regulations or the deadlines determined by the tax authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may, upon approval of the local tax bureau (branch) above the county, defer payment of the tax, but the maximum period shall not exceed three months.
If a taxpayer fails to pay the tax in accordance with the preceding paragraph, or if a withholding agent fails to discharge the tax in accordance with the preceding paragraph, the local tax authorities shall, in addition to ordering the payment of the tax within a certain period of time, add a late fee of 2 per thousand of the late tax on a daily basis from the date of late payment."
6. Article 12 is amended as follows: "Where a taxpayer incurs a tax obligation and fails to declare the tax in accordance with the provisions, the local tax authorities shall have the right to determine the amount of tax payable by him."
7. Article 14 is amended to read: "If a tax obligor violates the relevant provisions of Articles 9, 11 and 13 of these Implementing Rules, the local tax authorities may impose penalties in accordance with the provisions of Articles 37, 39 and 40 of the Law of the People's Republic of China on Taxation Collection and Administration."
8. Article 15 is amended as follows: "If a taxpayer fails to pay taxes in accordance with the provisions of the Tax Law, any person may report and denounce it, and after the local tax authorities have investigated and dealt with the matter, they may reward the person who reported and denounced the matter in accordance with the provisions and keep the confidentiality of the matter."
9. Article 16 is amended as follows: "When a taxpayer has a dispute with a local tax authority over the payment of taxes, he must first pay or pay off the taxes and late fees in accordance with the provisions of the laws and administrative regulations, and then he may apply for a reconsideration to a local tax authority of the next higher level within 60 days from the date of receipt of the voucher for the payment of taxes issued by the local tax authority; the higher local tax authority shall apply for a reconsideration within 60 days from the date of receipt of the application. tax authorities shall make a reconsideration decision within 60 days from the date of receipt of the application. If a taxpayer is not satisfied with the reconsideration decision of the higher local tax authority, he/she may file a lawsuit to the People's Court within 15 days from the date of receipt of the reconsideration decision. If the prescribed period is exceeded, the taxpayer shall be deemed to have waived his rights and the local tax authorities shall not deal with the matter any further."
10. Article 19 was amended to read: "The specific application of the Implementing Rules, by the provincial local tax bureaus are responsible for interpretation."