|
|
[Home]
[Databases]
[WorldLII]
[Search]
[Feedback]
Laws of the Shanghai Province |
[Database Search] [Name Search] [Noteup] [Help]
Procedures of Shanghai Municipality on Collecting the Construction Dues for Cultural and Educational Undertakings
|
| (Promulgated by the Shanghai Municipal People' s Government on July 3, 1998) Article 1 (Purpose and Basis ) With a view to raising the construction fund for cultural and educational undertakings through various channels so as to accelerate their development in this Municipality, these Procedures are formulated in accordance with Several Provisions of the State Council on Further Perfecting the Cultural and Economic Policies and in the light of the actual circumstances of this Municipality. Article 2 (Dues-collecting Scope) Any unit or individual person engaged in recreational or advertising business within the administrative area of this Municipality (hereinafter referred to as the operating unit) shall pay the construction dues for cultural and educational undertakings according to the provisions of these Procedures. Article 3 (Administration Department of Dues-Collecting) The Municipal finance departments are responsible for the administration of collecting the construction dues for cultural and educational undertakings and may entrust the local tax departments with the specific tasks thereof. Article 4 (Level of Collecting) The recreational operating unit shall pay the construction dues for cultural and educational undertakings at 3% of its business income. The advertising operating unit shall pay the construction dues for cultural and educational undertakings at 4% of its business income. Article 5 (Payment and Transference) The recreational and advertising operating units shall pay the construction dues for cultural and educational undertakings every month at the time when they hand in the business tax. The construction dues for cultural and educational undertakings paid by the recreational or advertising operating units under the jurisdiction of the Central State organizations shall be totally transferred to the Central State Treasury; the construction dues for cultural and educational undertakings paid by the recreational or advertising operating units under the jurisdiction of this Municipality shall be totally turned over to the Municipal State Treasury. Article 6 (The Utilization of the Construction Dues for Cultural and Educational Undertakings) The construction dues for cultural and educational undertakings shall be used to the cultural and educational undertakings of this Municipality. The procedures on the administration of the use of the construction dues for cultural and educational undertakings shall be formulated by the Municipal Finance Bureau together with other relevant departments, and shall be implemented after being reported to and approved by the Municipal People' s Government. Article 7 (Enforcement Measures) In case any recreational or advertising operating unit fails to pay the construction dues for cultural and educational undertakings within the prescribed time limit, the dues-collecting department shall levy an additional overdue fine, 2%o of the delayed amount per day counting from the day when the payment is delayed, apart from instructing the said unit to pay the delayed amount within a fixed period. Article 8 (Termination of Collecting Certain Administrative Charges) Starting from the day the construction dues for cultural and educational undertakings are collected, the administrative charges on cultural and educational business activities and those on the business bowling clubs shall cease to be levied from the recreational operating units in this Municipality. Article 9 (Department for Interpretation of Application) The Municipal Finance Bureau may interpret the specific application of these Procedures. Article 10 (Date of Implementation) These procedures shall become effective on September 1, 1998. Circular of the General Office of Shanghai Municipal People' s Government concerning Agreeing to Collect Extra Charges of Special Consumption Behaviors from the Business Ballrooms and Music Teahouses released on October 23, 1987 shall be brought to an end at the same time. The relevant provisions for the advertising operating units to pay construction dues for the local social undertakings stipulated in the Procedures of Shanghai Municipality on Collecting the Construction Dues for the Local Social Undertakings promulgated by the Shanghai Municipal People' s Government on September 8, 1995 shall be brought to an end. |
AsianLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.asianlii.org/cn/legis/sh/laws/posmoctcdfcaeu1060