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JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG

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JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG ——附加英文版

the Government of the People's Republic of China,Government of the United Kingdom of Great Britain and Northern


JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA ON THE QUESTION OF HONG KONG


WHOLE DOCUMENT
  
  Government of the United Kingdom of Great Britain and Northern
Ireland
  the Government of the People's Republic of China have reviewed 
with
  sfaction the friendly relations existing between the two 
Governments
  peoples in recent years and agreed that a proper negotiated
settlement
  he question of Hong Kong, which is left over from the past, is 
con-
  ve to the maintenance of the prosperity and stability of Hong Kong
and
  he further strengthening and development of the relations between 
the
  countries on a new basis. To this end, they have, after talks 
between
  delegations of the two Governments, agreed to declare as follows:
  
  he Government of the People's Republic of China declares 
that to
  ver the Hong Kong area (including Hong Kong Island, Kowloon and 
the
  Territories, hereinafter referred to as Hong Kong) is the 
common
  ration of the entire Chinese people, and that it has decided to
resume
  exercise of sovereignty over Hong Kong with effect from 1 July
1997.
  
  he Government of the United Kingdom declares that it will restore
Hong
  to the People's Republic of China with effect from 1 July 1997.
  
  he Government of the People's Republic of China declares 
that the
  c policies of the People's Republic of China regarding Hong Kong 
are
  ollows:
  Upholding national unity and territorial integrity and taking 
account
  he history of Hong Kong and its realities, the People's 
Republic of
  a has decided to establish, in accordance with the 
provisions of
  cle 31 of the Constitution of the People's Republic of China, a 
Hong
  Special Administrative Region upon resuming the 
exercise  of
  reignty over Hong Kong.
  The Hong Kong Special Administrative Region will be directly
under the
  ority of the Central People's Government of the People's 
Republic of
  a. The Hong Kong Special Administrative Region will enjoy 
a high
  ee of autonomy, except in foreign and defence affairs which are 
the
  onsibilities of the Central People's Government.
  The Hong Kong Special Administrative Region will be 
vested with
  utive, legislative and independent judicial power, including 
that of
  l adjudication. The laws currently in force in Hong Kong will 
remain
  cally unchanged.
  The Government of the Hong Kong Special Administrative Region
will be
  osed of local inhabitants. The chief executive will be 
appointed by
  Central People's Government on the basis of the results of 
elections
  onsultations to be held locally. Principal officials will be
nominated
  he chief executive of the Hong Kong Special Administrative Region 
for
  intment by the Central People's Government. Chinese and 
foreign
  onals previously working in the public and police services 
in the
  rnment departments of Hong Kong may remain in employment. British 
and
  r foreign nationals may also be employed to serve as advisers or 
hold
  ain public posts in government departments of the Hong Kong 
Special
  nistrative Region.
  The current social and economic systems in Hong Kong will 
remain
  anged, and so will the life-style. Rights and freedoms, 
including
  e of the person, of speech, of the press, of assembly, of
association,
  ravel, of movement, of correspondence, of strike, of 
choice of
  pation, of academic research and of religious belief will be 
ensured
  aw in the Hong Kong Special Administrative Region. Private 
property,
  rship of enterprises, legitimate right of inheritance and 
foreign
  stment will be protected by law.
  The Hong Kong Special Administrative Region will retain the
status of
  ee port and a separate customs territory.
  The Hong Kong Special Administrative Region will retain the
status of
  nternational financial centre, and its markets for foreign 
exchange,
  , securities and futures will continue. There will be free 
flow of
  tal. The Hong Kong dollar will continue to circulate and remain
freely
  ertible.
  The Hong Kong Special Administrative Region will have 
independent
  nces. The Central People's Government will not levy taxes on the 
Hong
  Special Administrative Region.
  
  The Hong Kong Special Administrative Region may establish 
mutually
  ficial economic relations with the United Kingdom and other
countries,
  e economic interests in Hong Kong will be given due regard.
  Using the name of "Hong Kong, China", the Hong Kong 
Special
  nistrative Region may on its own maintain and develop 
economic and
  ural relations and conclude relevant agreements with states, 
regions
  relevant international organizations. The Government of the
Hong Kong
  ial Administrative Region may on its own issue travel 
documents for
  y into and exit from Hong Kong.
  The maintenance of public order in the  Hong  Kong 
Special
  nistrative Region will be the responsibility of the Government
of the
  Kong Special Administrative Region.
  The above-stated basic policies of the People's Republic of 
China
  rding Hong Kong and the elaboration of them in Annex I to this 
Joint
  aration will be stipulated, in a Basic Law of the Hong Kong 
Special
  nistrative Region of the People's Republic of China, by the 
National
  le's Congress of the People's Republic of China, and they will 
remain
  anged for 50 years.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that, during the transitional period
between the
  of the entry into force of this Joint Declaration and 30 June 
1997,
  Government of the United Kingdom will be responsible 
for the
  nistration of Hong Kong with the object of maintaining and 
preserving
  economic prosperity and social stability; and that the 
Government of
  People's Republic of China will give its cooperation 
in this
  ection.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that, in order to ensure a smooth 
transfer of
  rnment in 1997, and with a view to the effective 
implementation of
  Joint Declaration, a Sino-British Joint Liaison Group will be set 
up
  this Joint Declaration enters into force; and that it 
will be
  blished and will function in accordance with the provisions of 
Annex
  o this Joint Declaration.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China declare that land leases in Hong Kong and other 
related
  ers will be dealt with in accordance with the provisions of Annex 
III
  his Joint Declaration.
  
  he Government of the United Kingdom and the Government of the
People's
  blic of China agree to implement the preceding declarations 
and the
  xes to this Joint Declaration.
  
  his Joint Declaration is subject to ratification and shall enter 
into
  e on the date of the exchange of instruments of ratification, 
which
  l take place in Beijing before 30 June 1985. This Joint 
Declaration
  its Annexes shall be equally binding. Done in duplicate at
Beijing on
  ecember 1984 in the English and Chinese languages, both texts 
being
  lly authentic.
  the                  For the
  rnment of the United Kingdom     Government of the
  reat Britain and Northern Ireland   People's Republic of China
  rate Thatcher             Zhao Ziyang
 ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF 
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
  
  Government of the People's Republic of China elaborates the 
basic
  cies of the People's Republic of China regarding Hong Kong as set 
out
  aragraph 3 of the Joint Declaration of the Government of the 
United
  dom of Great Britain and Northern Ireland and the Government of 
the
  le's Republic of China on the Question of Hong Kong as follows:
  
  
  Constitution of the People's Republic of China stipulates in 
Article
  hat "the state may establish special administrative 
regions when
  ssary. The systems to be instituted in special administrative 
regions
  l be prescribed by laws enacted by the National People's 
Congress in
  light of the specific conditions." In accordance with this 
Article,
  People's Republic of China shall, upon the resumption of the 
exercise
  overeignty over Hong Kong on 1 July 1997, establish the Hong 
Kong
  ial Administrative Region of the People's Republic of China.  
The
  onal People's Congress of the People's Republic of China shall 
enact
  promulgate a Basic Law of the Hong Kong Special Administrative 
Region
  he People's Republic of China (hereinafter referred to as the 
Basic
  in accordance with the Constitution of the People's 
Republic of
  a, stipulating that after the establishment of the Hong Kong 
Special
  nistrative Region the socialist system and socialist policies 
shall
  be practised in the Hong Kong Special Administrative Region and 
that
  Kong's previous capitalist system and life-style shall 
remain
  anged for 50 years.
  Hong Kong Special Administrative Region shall be directly 
under the
  ority of the Central People's Government of the People's 
Republic of
  a and shall enjoy a high degree of autonomy. Except for foreign 
and
  nce affairs which are the responsibilities of the Central 
People's
  rnment, the Hong Kong Special Administrative Region shall be 
vested
  executive, legislative and independent judicial power, including
that
  inal adjudication. The Central People's Government shall
authorise the
  Kong Special Administrative Region to conduct on its own 
those
  rnal affairs specified in Section XI of this Annex.
  government and legislature of the Hong Kong Special 
Administrative
  on shall be composed of local inhabitants. The chief executive
of the
  Kong Special Administrative Region shall be selected by 
election or
  ugh consultations held locally and be appointed by the 
Central
  le's Government. Principal officials (equivalent to Secretaries)
shall
  nominated by the chief executive of  the  Hong  Kong 
Special
  nistrative Region and appointed by the Central People's 
Government.
  legislature of the Hong Kong Special Administrative Region 
shall be
  tituted by elections. The executive authorities shall abide by
the law
  shall be accountable to the legislature.
  ddition to Chinese, English may also be used in organs of 
government
  in the courts in the Hong Kong Special Administrative Region.
  t from displaying the national flag and national emblem 
of the
  le's Republic of China, the Hong Kong Special Administrative 
Region
  use a regional flag and emblem of its own.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  laws previously in force in Hong Kong (i. e. the common law, rules 
of
  ty, ordinances, subordinate legislation and customary law) 
shall be
  tained, save for any that contravene the Basic Law and subject
to any
  dment by the Hong Kong Special Administrative Region legislature. 
The
  slative power of the Hong Kong Special Administrative Region
shall be
  ed in the Legislature of the Hong Kong Special Administrative 
Region.
  legislature may on its own authority enact laws in accordance with
the
  isions of the Basic Law and legal procedures, and report them to 
the
  ding Committee of the National People's Congress for the record. 
Laws
  ted by the legislature which are in accordance with the Basic Law 
and
  l procedures shall be regarded as valid.
  laws of the Hong Kong Special Administrative Region shall be the
Basic
  and the laws previously in force in Hong Kong and laws enacted
by the
  Kong Special Administrative Region legislature as above.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  judicial system previously practised in Hong Kong shall be 
maintained
  pt for those changes consequent upon the vesting in the courts
of the
  Kong Special Administrative Region of  the  power  of 
final
  dication.
  cial power in the Hong Kong Special Administrative Region 
shall be
  ed in the courts of the Hong Kong Special Administrative Region. 
The
  ts shall exercise judicial power independently and free 
from any
  rference. Members of the judiciary shall be immune from legal 
action
  espect of their judicial functions. The courts shall decide 
cases in
  rdance with the laws of the Hong Kong Special Administrative 
Region
  may refer to precedents in other common law jurisdictions. 
Judges of
  Hong Kong Special Administrative Region courts shall be 
appointed by
  chief executive of the Hong Kong Special Administrative Region 
acting
  accordance with the recommendation of an independent 
commission
  osed of local judges, persons from the legal profession and 
other
  ent persons. Judges shall be chosen by reference to their 
judicial
  ities and may be recruited from other common law 
jurisdictions. A
  e may only be removed for inability to discharge the functions
of his
  ce, or for misbehaviour, by the chief executive of the 
Hong Kong
  ial Administrative Region acting in accordance with the
recommendation
  tribunal appointed by the chief judge of the court of final 
appeal,
  isting of not fewer than three local judges. 
Additionally, the
  intment or removal of principal judges (i. e. those of the 
highest
  ) shall be made by the chief executive with the endorsement of 
the
  Kong Special Administrative Region legislature and reported 
to the
  ding Committee of the National People's Congress for the record. 
The
  em of appointment and removal of judicial officers other than 
judges
  l be maintained.
  power of final judgment of the Hong Kong Special Administrative
Region
  l be vested in the court of final appeal in the Hong Kong 
Special
  nistrative Region, which may as required invite judges from 
other
  on law jurisdictions to sit on the court of final appeal.
  osecuting authority of the Hong Kong Special Administrative 
Region
  l control criminal prosecutions free from any interference.
  he basis of the system previously operating in Hong Kong, the 
Hong
  Special Administrative Region Government shall on its 
own make
  ision for local lawyers and lawyers from outside the Hong Kong
Special
  nistrative Region to work and practise in the Hong Kong 
Special
  nistrative Region.
  Central People's Government shall assist or authorise the Hong 
Kong
  ial Administrative Region Government to make appropriate 
arrangements
  reciprocal juridical assistance with foreign states.
  
  
  r the establishment of the Hong Kong Special Administrative 
Region,
  ic servants previously serving in Hong Kong in all 
government
  rtment, including the police department, and members of the 
judiciary
  all remain in employment and continue their service 
with pay,
  wances, benefits and conditions of service no less 
favourable than
  re. The Hong Kong Special Administrative Region government 
shall pay
  uch persons who retire or complete their contracts, as well 
as to
  e who have retired before 1 July 1997, or to their dependants, 
all
  ions, gratuities, allowances and benefits due to them on terms
no less
  urable than before, and irrespective of their nationality or
place of
  dence.
  Hong Kong Special Administrative Region Government may employ 
British
  other foreign nationals previously serving in the public 
service in
  Kong, and may recruit British and other foreign nationals 
holding
  anent identity cards of the Hong Kong Special Administrative
Region to
  e as public servants at all levels, except as heads 
of major
  rnment departments (corresponding to branches or 
departments at
  etary level) including the police department, and as deputy 
heads of
  of those departments. The Hong Kong Special Administrative 
Region
  rnment may also employ British and other foreign nationals as
advisers
  overnment departments and, when there is a need, may recruit
qualified
  idates from outside the Hong Kong Special Administrative 
Region to
  essional and technical posts in government departments, 
The above
  l be employed only in their individual capacities and, like 
other
  ic servants, shall be responsible to the  Hong  Kong 
Special
  nistrative Region Government.
  appointment and promotion of public servants shall be on the basis 
of
  ifications, experience and ability. Hong Kong's previous 
system of
  uitment, employment, assessment, discipline, training and 
management
  the public service (including special bodies for appointment, pay 
and
  itions of service) shall, save for any provisions providing
privileged
  tment for foreign nationals, be maintained.
  
  
  Hong Kong Special Administrative Region shall deal on its own 
with
  ncial matters, including disposing of its financial 
resources and
  ing up its budgets and its final accounts. The Hong Kong 
Special
  nistrative Region shall report its budgets and final accounts to 
the
  ral People's Government for the record.  The Central 
People's
  rnment shall not levy taxes on the Hong Kong Special 
Administrative
  on. The Hong Kong Special Administrative Region shall 
use its
  ncial revenues exclusively for its own purposes and they shall
not be

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中国银监会办公厅关于做好抗震救灾金融服务有关工作的紧急通知

中国银行业监督管理委员会办公厅


中国银监会办公厅关于做好抗震救灾金融服务有关工作的紧急通知


各银监局:

5月12日,四川省汶川县发生7.8级地震,严重危及受灾地区群众生命财产安全,形势十分严峻。党中央、国务院对此高度重视,国务院专门召开紧急会议,对抗震救灾工作进行部署。为了确保银行业抗震救灾工作的有效推进,灾后群众生产生活的迅速恢复以及各项金融服务的及时提供,银监会系统及各银行业金融机构要动员一切力量,迅速投入抗震救灾工作,全力抢救受灾群众和财产,尽快恢复生产生活秩序,为抗震救灾提供金融服务与支持。现就做好当前有关工作通知如下:

一、高度重视,加强对抗震救灾工作的组织领导

银监局要高度重视当前地震灾害对于经济金融运行和群众生产生活的影响,认真贯彻党中央、国务院的有关指示精神,加强组织领导,把抗震救灾作为当前一项十分重要而紧迫的工作,有力、有效、有序全面推进。尤其是灾区银监会各级派出机构要迅速行动起来,投入抗震救灾斗争,树立大局意识,在当地党委政府的统一领导下,按照抗震救灾一盘棋的要求,认真做好自身各项工作,并督促银行业金融机构做好相关工作,千方百计克服困难,尽快恢复营业,做到人心不散、工作不断、秩序不乱。要加强对辖内银行业金融机构运行情况的监测,特别是对震中地区银行业网点开业情况和资金供应情况的监测,以及银行业金融机构和银监会派出机构房屋倒塌、人员伤亡等受灾受损情况的监测,加强统计,及时反馈。

二、采取措施,维护银行业金融机构正常运行

银行业金融机构要合理调配人力、物力资源,克服一切困难,付出最大努力,做好对受灾地区分支机构的紧急救援工作,支持和帮助受灾地区网点尽量做到保开门、保营业、保供应、保服务,满足灾区居民和企业的日常金融需求。特别是受灾严重的地区,要抓紧抢修受损的营业设施设备,在救援过程中要切实保护好原始储蓄资料、各类账目以及金库安全,防范包括盗抢在内的各类银行风险,并通过布告通知晓谕公众,稳定人心,确保人民群众的金融资产安全,维护辖内金融稳定。

三、正面引导,为抗震救灾营造良好的舆论氛围

要严肃纪律,严格要求,不传谣、不信谣,认真按照党中央、国务院的统一部署,做好本职范围内的工作。要加强正面宣传和舆论引导,增强群众对抗震救灾的信心,相信在党中央、国务院的正确领导和全国人民的共同努力下,一定会打好抗震救灾这场硬仗,取得最终胜利。

四、加强值班,确保情况上传下达和政令畅通

各银监局和银行业金融机构特别是受灾地区的单位要严格24小时值班制度和工作纪律,值班人员要坚守岗位,认真履行职责。要按照一天一报的要求,及时报告灾情及最新动态,对重要情况要即发即报,防止漏报和延误。

请各银监局将此文转发至辖内银行业金融机构。



银监会办公厅

2008年5月13日

财政部、国家土地管理局、国家税务局关于土地管理部门代扣代缴营业税问题的通知

财政部等


财政部、国家土地管理局、国家税务局关于土地管理部门代扣代缴营业税问题的通知
财政部等



为了加强土地管理,堵塞税收流失漏洞,决定由土地管理部门代扣代缴“土地使用权转让及出售建筑物”的营业税。现就有关问题通知如下:
一、单位和个人凡发生土地使用权转让及出售建筑物行为,并经土地管理部门核发土地使用证的,其应纳的营业税由土地管理部门(以下简称代扣税单位)在办理变更登记,核发土地使用证时代扣代缴。
二、土地使用权转让,是指土地使用者有偿转让土地使用权的行为。土地使用者在转让土地使用权时连同土地附着物所有权一并转让的行为,也按土地使用权转让征税。

出售建筑物,是指有偿转让建筑物所有权的行为。出售其他土地附着物所有权行为,比照出售建筑物征税。在出售建筑物、其他土地附着物时连同建筑物、其他土地附着物所占土地及其相连土地的使用权一并转让的行为,也按出售建筑物征税。
三、单位和个人发生土地使用权转让及出售建筑物行为后,应向所转让的土地或建筑物所在地税务机关申报纳税。对其在办理土地使用证时已被扣的税款,可以凭已扣税的凭证,从其应当缴纳的该项税款总额中抵扣。
四、代扣税单位代扣营业税税款向其所在地税务机关缴纳。
五、税务机关按代扣税总额的3%提取手续费付给代扣税单位。手续费主要用于代扣税单位购置代扣税凭证、帐簿、表册、办公设备,培训代扣税人员以及管理、表彰代扣税单位和个人及其他必要的开支,不得挪作他用。
本通知自1993年1月1日起执行。各级税务、财政和土地管理部门要密切配合,共同做好代扣税工作。



1992年10月12日