机车乘务员、调车组人员、列检人员和运转车长管理暂行办法
铁道部
机车乘务员、调车组人员、列检人员和运转车长管理暂行办法
铁道部
一、为进一步加强对机车乘务员、调车组人员、列检人员和运转车长（以下简称三员一长）的管理，保证安全地质量良好地完成和超额完成铁路运输任务，特制定本办法。
二、普遍实行公开招工，择优录用，确保新进人员的质量。
1、根据部下达的增人指标（戴帽下达的专用指标除外）和发生的自然减员，需要招收新工人时，应严格按照部定的招工条件和新招工人的男女比例，在地方劳动部门的统筹安排下，普遍实行公开招工，德、智、体全面考核，择优录用，以保证新招工人的质量。
2、招收退休、退职工人的子女，应严格按照国务院国发〔1978〕104号和（1981）164号文件的规定，必须符合招工条件，并要经过德、智、体全面考核，择优录用，不符合条件的，不准招收。
三、按照劳动力计划和生产人员定员，配齐配好“三员一长”。
1、要根据劳动力计划和“三员一长”的预备率、后备率的安排制定“三员一长”的配备、调整、补充方案。
2、凡招收的工人、自然减员的补员和退休、退职工人的子女，国家统一分配的技校（包括部分中专）毕业生复员退伍军人，以及从路内外调入的工人，只要是符合行车条件的，应由铁路局（铁路分局）统一分配到运输生产第一线去，到铁路沿线去，以优先补充“三员一长”的缺员。
3、要根据生产任务的变化，劳动组织的改变，劳动力计划和编制定员的调整，注意从多员单位选择符合行车条件的人员（必要时还应从二、三线去选择符合行车条件的人员）去进行转培，以备“三员一长”的急需。
4、凡新补充的“三员一长”，必须按照有关规定，经过有关部门培训、考核合格后，方能允许上岗。
5、“三员一长”中高职名的缺员，必须按照它们各自的《经历图》，从其低职名中选调补充，原则上不准越级使用。
6、应按照规定对“三员一长”进行体检。经过医务劳动鉴定，证明确实不能胜任“三员一长”工作的，要进行调离，并相应地予以改职。
四、必须保持“三员一长”的相对稳定。
1、“三员一长”一经配上，不经铁路局（铁路分局）的批准，不得任意改职和调出。
2、严禁拉用“三员一长”搞非生产或非本职工作，确因特殊需要，经过铁路局（铁路分局）批准抽调的，不得享受原工种的一切津贴、奖励，其工资应由借用单位支付，并应按时组织归队。
五、配合有关部门加强对“三员一长”的纪律教育和技术业务培训。
1、配合有关部门有针对性地对“三员一长”进行政治思想工作，教育他们热爱本职工作，遵守劳动纪律，按照安全技术操作规程办事，质量良好地完成任务。
2、配合有关部门加强对“三员一长”的技术业务培训，参与对与培训计划的制定，及时抽调符合条件的人员进行脱产、半脱产学习。对经过培训的，可根据运输生产的需要，择优予以改职、提职。
3、按照国家和铁道部有关职工奖惩的规定，对模范遵章守纪的，要及时给予表扬、奖励；对严重违章违纪的，要及时给予批评、处分。
六、加强对“三员一长”后备人员的管理。铁路局要将后备人员与现职人员分开，不得使后备人员混在生产班组里；要对后备人员组织脱产培训或指定单位负责代培。未经铁路局的批准，任何部门、任何个人都无权动用后备人员。
七、建立健全“三员一长”的统计分析制度。
1、有关站段要有专人负责“三员一长”的日常管理，建立“三员一长”的花名册和动态卡片，经常掌握“三员一长”的思想、工作、身体和技术业务状况以及配备、使用情况，发现问题，及时解决。
2、铁路分局、铁路局应建立健全“三员一长”统计月报，定期进行分析研究，随时掌握各单位“三员一长”配备、使用和管理情况，帮助站段解决存在的问题。
3、铁道部工人管理部门要及时对“三员一长”季报进行汇总和分析，针对存在的问题，督促和帮助有关单位解决。
八、本办法所规定的基本精神，原则上也适用于线路工（养路工）、巡道工和其它主要行车工种。
九、各铁路局应根据本办法的规定，制定或修改本单位的“三员一长”管理办法，并报部核备。
1982年9月17日
中华人民共和国营业税暂行条例(附英文)
国务院
中华人民共和国营业税暂行条例(附英文)
1993年12月13日，国务院
第一条 在中华人民共和国境内提供本条例规定的劳务(以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳营业税。
第二条 营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
税目、税率的调整，由国务院决定。
纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。
第三条 纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、转让额、销售额(以下简称营业额)；未分别核算营业额的，从高适用税率。
第四条 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：
应纳税额=营业额×税率
应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
第五条 纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用；但是，下列情形除外：
(一)运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。
(二)旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。
(三)建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
(四)转贷业务，以贷款利息减去借款利息后的余额为营业额。
(五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。
(六)财政部规定的其他情形。
第六条 下列项目免征营业税：
(一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务；
(二)残疾人员个人提供的劳务；
(三)医院、诊所和其他医疗机构提供的医疗服务；
(四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；
(五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；
(六)纪念馆、博物馆、文化馆、美术馆、展览馆、书画院、图书馆、文物保护单位举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。
除前款规定外，营业税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的营业额；未单独核算营业额的，不得免税、减税。
第八条 纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
第九条 营业税的纳税义务发生时间，为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。
第十条 营业税由税务机关征收。
第十一条 营业税扣缴义务人：
(一)委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。
(二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。
(三)财政部规定的其他扣缴义务人。
第十二条 营业税纳税地点：
(一)纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
(二)纳税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
(三)纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
第十三条 营业税的纳税期限，分别为五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
扣缴义务人的解缴税款期限，比照前两款的规定执行。
第十四条 营业税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第十五条 对外商投资企业和外国企业征收营业税，按照全国人民代表大会常务委员会的有关决定执行。
第十六条 本条例由财政部负责解释，实施细则由财政部制定。
第十七条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国营业税条例(草案)》同时废止。
附：营业税税目税率表
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税 目 征收范围 税 率
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一、交通运输业 陆路运输、水路运输、 3％
航空运输、管道运输、
装卸搬运
二、建筑业 建筑、安装、修缮、装 3％
饰及其他工程作业
三、金融保险业 5％
四、邮电通信业 3％
五、文化体育业 3％
六、娱乐业 歌厅、舞厅、卡拉ＯＫ 5％－20％
歌舞厅、音乐茶座、台
球、高尔夫球、保龄球、
游艺
七、服务业 代理业、旅店业、饮 5％
食业、旅游业、仓储
业、租赁业、广告业
及其他服务业
八、转让无形资产 转让土地使用权、 5％
专利权、非专利技
术、商标权、著作
权、商誉
九、销售不动产 销售建筑物及其他 5％
土地附着物
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PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX
(State Council: 13 December 1993)
Whole Doc.
Article 1
All units and individuals engaged in the provision of services as
prescribed in these Regulations (hereinafter referred to as 'taxable
services'), the transfer of intangible assets or the sale of immovable
properties within the territory of the People's Republic of China shall be
taxpayers of Business Tax (hereinafter referred to be 'taxpayers'), and
shall pay Business Tax in accordance with these Regulations.
Article 2
The taxable items and tax rates of Business Tax shall be determined
in accordance with the
attached to these Regulations.
Any adjustments to the taxable items and tax rates shall be
determined by the State Council.
The specific tax rates applicable to taxpayers engaged in
entertainment businesses shall be determined by the People's governments
of the provinces, autonomous regions and municipalities directly under the
central government within the range prescribed by these Regulations.
Article 3
For taxpayers engaged in taxable activities under different tax
items, the turnover, transfer and sales amounts (hereinafter referred to
as 'turnover') under different taxable items shall be accounted for
separately. If the turnover has not been accounted for separately, the
higher tax rate shall apply.
Article 4
For taxpayers providing taxable services, transferring intangible
assets on selling immovable properties, the tax payable shall be computed
according to the turnover and the prescribed tax rates. The formula for
computing the tax payable is as follows:
Tax payable = Turnover x Tax rate
The tax payable shall be computed in Renminbi, The turnover of the
taxpayer settled in foreign currencies shall be converted into Renminbi
according to the exchange rate prevailing in the foreign exchange market.
Article 5
The turnover of the taxpayers shall be the total consideration and
all other changes receivable from the payers for the provision of taxable
services transfer of intangible assets or sales of immovable properties by
the taxpayers, except for the following situations:
(1) For transportation enterprises which carry passengers or cargoes
from the territory of the People's Republic of China to over seas
locations and trans-ship passengers or cargoes to other transportation
enterprises overseas, the turnover shall be the balance of transport
charges for the whole journey less the transport charges paid to the
sub-contracted transportation enterprises.
(2) For travel enterprises which organize tourist groups to travel
outside the territory of the People's Republic of China and sub-contract
to other travel enterprises overseas, the turnover shall be the balance of
the tourist charges for the whole journey less the payments made to those
sub-contracted travel enterprises.
(3) For the main contractors in the construction business who
sub-contract work to others, the turnover shall be the balance of the
total contract sum less the payments made to the sub- contractors.
(4) For re-lending businesses, the turnover shall be the balance of
interest on lending less the interest on borrowing.
(5) For businesses buying and selling foreign currencies, marketable
securities and futures, the turnover shall be the balance of the selling
prices less the buying prices.
(6) Other situations as regulated by the Ministry of Finance.
Article 6
The following items shall be exempt from Business Tax:
(1) Nursing services provided by nurseries, kindergartens, homes for
the aged, welfare institutions for the handicapped, matchmaking and
funeral services.
(2) Services provided on individual basis by the disabled.
(3) Medical services provided by hospitals, clinics and other medical
institutions.
(4) Educational services provided by schools and other educational
institutions; and services provided by students participating in
work-study programs.
(5) Agricultural mechanical ploughing, irrigation and drainage,
prevention and treatment of plant diseases and insect pests, plant
protection, insurance for farming and animal husbandry, and related
technical training services; breeding and the prevention and treatment of
diseases of poultry, livestock and aquatic animals.
(6) Admission fees for cultural activities conducted by memorial
hall, museum, cultural centre, art gallery, exhibition hall, academy of
painting and calligraphy, library and cultural protective units; admission
fees for cultural and religious activities conducted at places of
religious worship.
Except as stipulated in the above paragraphs, the Business Tax
exemption and reduction items shall be regulated by the State Council.
Local governments or departments shall not regulate any tax exemption or
reduction items.
Article 7
For taxpayers engaged in tax exempt or tax reduced items, the
turnover shall be accounted for separately. if the turnover has not been
separately accounted for, no exemption of reduction is allowed.
Article 8
For taxpayers whose turnover has not reached the Business Tax minimum
threshold stipulated by the Ministry of Finance, the Business Tax shall be
exempt.
Article 9
The time at which a liability to Business Tax arises shall be the
date on which the business proceeds are received or documented evidence of
right to collect business proceeds is obtained by the taxpayer.
Article 10
Business Tax shall be collected by the tax authorities.
Article 11
Business Tax withholding agents are as follows:
(1) For financial institutions entrusted to grant loans, the
entrusted financial institutions shall be the withholding agents.
(2) For sub-contracting of construction and installation business,
the main contractors shall be the withholding agents.
(3) Other withholding agents as stipulated by the Ministry of
Finance.
Article 12
The place for the payment of Business Tax is as follows:
(1) Taxpayers providing taxable services shall report and pay tax to
the local competent tax authorities where the taxable services take place.
Taxpayers engaged in the transportation business shall report and pay tax
to the local competent tax authorities where the business establishment is
located.
(2) Taxpayers transferring land use rights shall report and pay tax
to the local competent tax authorities where the land is located.
Taxpayers transferring other intangible assets shall report and pay tax to
the local competent tax authorities where the establishment is located.
(3) Taxpayers selling immovable properties shall report and pay tax
to the local competent tax authorities where the immovable properties are
located.
Article 13
The Business Tax assessable period shall be five days, ten days,
fifteen days or one month. The actual assessable period of taxpayers shall
be determined by the competent tax authorities according to the magnitude
of the tax payable of the taxpayers; tax that cannot be assessed in
regular periods may be assessed on a transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of five days, ten days or fifteen days is adopted, the
tax shall be prepaid within five days following the end of the period and
a monthly tax return shall be filed with any balance of tax due settled
within ten days from the first day of the following month.
The tax payment deadlines for withholding agents shall be determined
with reference to the stipulations of the above two paragraphs.
Article 14
The collection and administration of Business Tax shall be conducted
in accordance with the relevant regulations of the
Republic of China on Tax Collection and Administration> and these
Regulations.
Article 15
The collection of Business Tax from foreign investment enterprises
and foreign enterprises shall be conducted in accordance with the
resolutions of the Standing Committee of the National People's Congress.
Article 16
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 17
These Regulations shall come into effect from January 1, 1994, The
promulgated by the State Council on September 18, 1984 shall be repealed
on the same date.
BUSINESS TAX TAXABLE ITEMS AND TAX RATES TABLE
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Taxable
items Scope of charge Tax Rate %
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1. Communications
and transportation Transportation by land, water, 3
air and pipeline, loading
unloading and delivery
2. Construction Construction, installation,
repair, decoration and other
engineering work 3
3. Finance and insurance 5
4. Posts and
telecommunications 3
5. Culture and sports 3
6. Entertainment Singing bars, dance halls, 5-20
karaoke lounges, commercial
music halls, musical tea
houses, billiards, golf,
bowling and amusement
facilities
7. Servicing Agency, hotel, catering, 5
tourism, warehousing,
leasing, advertising and
other services
8. Transfer of
intangible assets Transfer of land-use rights, 5
patent rights, unpatchted
technologies, trade marks,
copyrights and goodwill
9. Sale of immovable
properties Sale of buildings and other 5
attachments to land
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