您的位置: 首页 » 法律资料网 » 法律法规 »

关于金融机构销售贵金属增值税有关问题的公告

作者:法律资料网 时间:2024-07-02 07:45:41  浏览:8204   来源:法律资料网
下载地址: 点击此处下载

关于金融机构销售贵金属增值税有关问题的公告

国家税务总局


关于金融机构销售贵金属增值税有关问题的公告

国家税务总局公告2013年第13号



  现将金融机构销售贵金属产品增值税有关问题公告如下:
  一、金融机构从事经其行业主管部门(中国人民银行或中国银行业监督管理委员会)允许的金、银、铂等贵金属交易业务,可比照《国家税务总局关于金融机构开展个人实物黄金交易业务增值税有关问题的通知》(国税发〔2005〕178号)规定,实行金融机构各省级分行和直属一级分行所在地市级分行、支行按照规定的预征率预缴增值税,省级分行和直属一级分行统一清算缴纳的办法。
  经其行业主管部门允许,是指金融机构能够提供行业主管部门批准其从事贵金属交易业务的批复文件,或向行业主管部门报备的备案文件,或行业主管部门未限制其经营贵金属业务的有关证明文件。
  二、已认定为增值税一般纳税人的金融机构,开展经其行业主管部门允许的贵金属交易业务时,可根据《增值税专用发票使用规定》(国税发〔2006〕156号)及相关规定领购、使用增值税专用发票。
  本公告自2013年4月1日起施行。
  特此公告。


  国家税务总局
  2013年3月15日



下载地址: 点击此处下载

中华人民共和国律师暂行条例(附英文)

全国人民代表大会常务委员会


中华人民共和国律师暂行条例(附英文)
全国人大常委会



(一九八0年八月二十六日第五届全国人民代表大会常务委员会第十五次会议通议)

目 录

第一章 律师的任务和权利
第二章 律师资格
第三章 律师的工作机构
第四章 附则

第一章 律师的任务和权利
第一条 律师是国家的法律工作者,其任务是对国家机关、企业事业单位、社会团体、人民公社和公民提供法律帮助,以维护法律的正确实施,维护国家、集体的利益和公民的合法权益。
第二条 律师的主要业务如下:
(一)接受国家机关、企业事业单位、社会团体、人民公社的聘请,担任法律顾问。
(二)接受民事案件当事人的委托,担任代理人参加诉讼。
(三)接受刑事案件被告人的委托或者人民法院的指定,担任辩护人;接受自诉案件自诉人、公诉案件被害人及其近亲属的委托,担任代理人,参加诉讼。
(四)接受非诉讼事件当事人的委托,提供法律帮助,或者担任代理人,参加调解、仲裁活动。
(五)解答关于法律的询问,代写诉讼文书和其它有关法律事务的文书。
律师应当通过全部业务活动,宣传社会主义法制。
第三条 律师进行业务活动,必须以事实为根据,以法律为准绳,忠实于社会主义事业和人民的利益。
律师依法执行职务,受国家法律保护,任何单位、个人不得干涉。
第四条 律师担任法律顾问的责任,是为聘请单位就业务上的法律问题提供意见,草拟、审查法律事务文书,代理参加诉讼、调解或者仲裁活动,维护聘请单位的合法权益。
第五条 律师担任诉讼和非诉讼事件代理人的责任,是在所受委托的权限内,维护委托人的合法权益。
律师在代理权限内的诉讼行为和法律行为,与委托人自己的诉讼行为和法律行为有同等效力。
第六条 律师担任刑事辩护人的责任,是根据事实和法律,维护被告人的合法权益。
律师认为被告人没有如实陈述案情,有权拒绝担任辩护人。
第七条 律师参加诉讼活动,有权依照有关规定,查阅本案材料,向有关单位、个人调查。律师担任刑事辩护人时,可以同在押的被告人会见和通信。
律师进行前款所列活动,有关单位、个人有责任给予支持。
律师对于在业务活动中接触的国家机密和个人阴私,有保守秘密的责任。

第二章 律师资格
第八条 热爱中华人民共和国,拥护社会主义制度,有选举权和被选举权的下列公民,经考核合格,可以取得律师资格,担任律师:
(一)在高等院校法律专业毕业,并且做过两年以上司法工作、法律教学工作或者法学研究工作的;
(二)受过法律专业训练,并且担任过人民法院审判、人民检察院检察员的;
(三)受过高等教育,做过三年以上经济、科技等工作,熟悉本专业以及与本专业有关的法律、法令,并且经过法律专业训练,适合从事律师工作的;
(四)其他具有本条第(一)项或第(二)项所列人员的法律业务水平,并具有高等学校文化水平,适合从事律师工作的。
第九条 取得律师资格,须经省、自治区、直辖市司法厅(局)考核批准,发给律师证书,并报中华人民共和国司法部备案。司法部发现审批不当的,应当通知司法厅(局)重新审查。
第十条 取得律师资格的人员不能脱离本职的,可以担任兼职律师。兼职律师所在单位应当给予支持。
人民法院、人民检察院、人民公安机关的现职人员不得兼做律师工作。
第十一条 高等院校法律专业毕业生或者经过法律专业训练的人员,经省、自治区、直辖市司法厅(局)考核批准,可以担任实习律师。
实习律师的实习期为两年。实习期满,依照本条例第九条规定的程序,授予律师资格;考核不合格的,可以延长其实习期。
第十二条 律师严重不称职的,得经省、自治区、直辖市司法厅(局)决定,报司法部批准,取消其律师资格。

第三章 律师的工作机构
第十三条 律师执行职务的工作机构是法律顾问处。
法律顾问处是事业单位。受国家司法行政机关的组织领导和业务监督。
第十四条 法律顾问处按县、市、市辖区设立。必要时,经司法部批准,可以设立专业性的法律顾问处。
法律顾问处之间没有隶属关系。
第十五条 法律顾问处的主要任务,是领导律师开展业务工作,组织律师学习政治和法律业务知识,总结、交流律师的工作经验。
第十六条 法律顾问处设主任一人,根据需要,可以设副主任。主任、副主任均由本处律师选举产生,报经省、自治区、直辖市司法厅(局)批准,任期为三年,连选得连任。
法律顾问处主任、副主任领导法律顾问处的工作,并且必须执行律师职务。
第十七条 律师承办业务,由法律顾问处统一接受委托,并且统一收费。
法律顾问处给律师分配任务,应当根据实际条件尽量满足委托人的指名要求。
第十八条 法律顾问处可以指派律师到外地进行业务活动,当地法律顾问处应当给予帮助。
第十九条 为维护律师的合法权益,交流工作经验,促进律师工作的开展,增进国内外法律工作者的联系,建立律师协会。
律师协会是社会团体。组织章程由律师协会制订。

第四章 附 则
第二十条 律师职称标准、律师奖惩规定和律师收费办法,由司法部另行制订。
第二十一条 本条例自一九八二年一月一日起施行。


Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON LAWYERS
(Adopted at the 15th Meeting of the Standing Committee of the
Fifth National People's Congress and promulgated by Order No. 5 of the
Standing Committee of the National People's Congress on August 26, 1980,
and effective as of January 1, 1982)

Contents

Chapter I The Task and Rights of Lawyers
Chapter II The Qualifications of Lawyers
Chapter III Business Organizations of Lawyers
Chapter IV Supplementary Provisions

Chapter I The Task and Rights of Lawyers

Article 1
Lawyers are state legal workers whose task is to give legal assistance to
state organs, enterprises and institutions, public organizations, people's
communes and citizens in order to ensure the correct implementation of the
law and protect the interests of the state and collectives as well as the
lawful rights and interests of citizens.
Article 2
The principal duties of lawyers shall be:
(1) to accept the mandate of state organs, enterprises and institutions,
public organizations and people's communes to serve as their legal
advisers;
(2) to accept the mandate of a party to a civil action to serve as his
representative in litigation;
(3) to accept the mandate of a defendant or the assignment of a people's
court to serve as his defender in a criminal case; to accept the mandate
of a private prosecutor or of the victim and his near relatives in a
public prosecution to serve as their representative in litigation;
(4) to accept the mandate of a party in a nonlitigious matter to give
legal assistance or serve as its representative in mediation or
arbitration;
(5) to give consultative advice on legal questions and draft documents in
connection with litigation or other legal matters.
Lawyers shall publicize the socialist legal system through all their
professional activities.
Article 3
In performing their duties, lawyers shall serve the cause of socialism and
the interests of the people, act on the basis of facts and take the law as
the criterion. In the performance of their functions according to law,
lawyers shall be protected by the law of the state, subject to no
interference by any organization or individual.
Article 4
When being retained by an organization as its legal adviser, a lawyer
shall have the responsibility to give advice on legal questions arising
from the client organization, draft and examine legal documents for it,
represent it in litigation, mediation or arbitration, and safeguard its
lawful rights and interests.
Article 5
When acting as representatives in litigation and nonlitigious matters,
lawyers shall have the responsibility to safeguard the lawful rights and
interests of the client within the scope of the mandate.
Within the scope of the mandate, the lawyer's procedural and legal acts
shall have the same effect as those of the client.

Article 6
When acting as defenders in criminal cases, lawyers shall have the
responsibility to safeguard the lawful rights and interests of the
defendants on the basis of facts and the law. A lawyer may refuse to act
as the defender of a defendant if he believes that the defendant has not
truthfully stated the facts of the case to him.
Article 7
In legal proceedings, lawyers shall have the right, to consult the
materials of the case and may make enquiries from organizations and
persons concerned in accordance with relevant regulations. When acting as
defenders in criminal cases, lawyers may meet and correspond with the
defendants held in custody.
The organizations and persons concerned shall have the duty to render
assistance to the lawyers engaged in the activities mentioned in the
preceding paragraph. Lawyers shall have the responsibility to keep
confidential state secrets and matters of personal privacy which they come
into contact with in their work.

Chapter II The Qualifications of Lawyers

Article 8
The undermentioned citizens who cherish the People's Republic of China,
support the socialist system and have the right to vote and stand for
election shall be eligible as lawyers after passing an examination:
(1) those who have graduated from law faculties of universities or
colleges and have been engaged for two or more years in judicial work,
legal instruction or jurisprudential studies;
(2) those who have had professional legal training and have worked as
judges in people's court or as procurators in people's procuratorates;
(3) those who have received college education, have completed three or
more years of economic, scientific and technological work, are proficient
in their professions and the relevant laws and decrees thereof, and have
gone through professional legal training and who are fit for the work of a
lawyer; and
(4) those who have attained the same level of knowledge of practical legal
work as is required of persons prescribed in Items (1) and (2) above and
the same level of learning as is given by college education and who are
fit for the work of a lawyer.
Article 9
To be eligible as a lawyer, a person must be examined and approved by the
judicial department (bureau) of a province, autonomous region, or
municipality directly under the Central Government and issued a lawyer's
certificate, and a report shall be made to the Ministry of Justice of the
People's Republic of China for the record. Upon discovery of an improper
examination and approval, the Ministry of Justice shall instruct the
relevant judicial department (bureau) to conduct a reexamination.
Article 10
Those who are eligible as lawyers but are unable to leave their present
positions to practise law may act as part-time lawyers. The current
organizations in which they are working shall support such arrangements.
Personnel presently attached to the people's courts, people's
procuratorates and people's public security organs may not act as part-
time lawyers.
Article 11
Those who have graduated from law faculties of universities or colleges or
have gone through professional legal training may act as apprentice
lawyers after examination and approval by the judicial departments
(bureaus) of provinces, autonomous regions, or municipalities directly
under the Central Government.
The training period for apprentice lawyers shall be two years. Upon
completion of the training period, apprentice lawyers shall be given
lawyers credentials in accordance with the procedure prescribed in Article
9 of these Regulations; the training period may be extended if an
apprentice lawyer fails to pass the examination.
Article 12
Lawyers who are incompetent shall be disqualified as lawyers by decision
of the judicial departments (bureaus) of provinces, autonomous regions, or
municipalities directly under the Central Government and with the approval
of the Ministry of Justice.

Chapter III Business Organizations of Lawyers

Article 13
Legal advisory offices shall be the business organizations from which
lawyers perform their duties.
Legal advisory offices shall be public institutions under the
organizational leadership and professional supervision of the judicial
administrative organs of the state.
Article 14
Legal advisory offices shall be established in counties, cities and
municipal districts. When necessary, specialized legal advisory offices
may be established with the approval of the Ministry of Justice.
Legal advisory offices shall not be subordinate to one another.
Article 15
The principal functions of a legal advisory office shall be to direct
lawyers in the development of their professional work, to organize their
political studies and professional studies in law and to sum up and
exchange their work experience.
Article 16
A legal advisory office shall have one director and may have deputy
directors where necessary. The director and deputy directors shall be
elected by the lawyers in that office, subject to approval by the judicial
department (bureau) of a province, autonomous region, or municipality
directly under the Central Government. They shall be elected for a term of
three years and may be re-elected to successive terms in office. The
director and deputy director(s) of a legal advisory office shall direct
the work of the office and at the same time perform their duties as
lawyers.
Article 17
The mandates for lawyers to handle cases shall be accepted and service
fees collected exclusively by the legal advisory office.
In the distribution of cases to lawyers, the legal advisory office shall,
as best as possible and according to actual conditions, assign lawyers as
requested by clients.
Article 18
A legal advisory office may appoint lawyers to carry out professional
activities in other localities, and the legal advisory office there shall
provide them with assistance.
Article 19
A lawyers association shall be established to protect the lawful rights
and interests of lawyers, to exchange work experience, to further the
progress of lawyers work and to promote contacts between legal workers
both at home and abroad.
The lawyers association is a social organization. It shall formulate its
own articles of association.

Chapter IV Supplementary Provisions

Article 20
The standards for the title of lawyer, the regulations on awards and
penalties for lawyers and the measures for the collection of service fees
shall be stipulated separately by the Ministry of Justice.
Article 21
These Regulations shall go into effect on January 1, 1982.



1980年8月26日
民众声音与专家话语的一次博弈

杨涛


最高人民法院于12月18日在辽宁锦州对沈阳黑社会“刘涌案件”进行了提审,22日上午对刘涌案经再审后做出判决:以故意伤害罪,判处刘涌死刑,剥夺政治权利终身;与其所犯其他各罪并罚,决定执行死刑,剥夺政治权利终身。(《南方都市报》2003年12月23日)这是建国以来最高人民法院第一次对一起普通刑事案件进行提审。对于这一事件,众说纷纭,然而笔者却更愿将其看作是民众声音与专家话语的一次博弈产物,这种博弈在我国法治化建设中必将面对的难题,因此,围绕着这件案件的种种争议,也必将在我国法治化建设中产生深远的影响。
在任何国家的法治化建设进程中,法律职业共同体的出现与完善总是与之如影伴随。在法律职业共同体中法律专家特别是在以演绎推理为基础的法典化国家地位引人瞩目,他们精于法理擅长逻辑,对于推进法治进程起着至关重要的作用。但是,曾几何时,我们发现素以民众的代言人身份的法律专家开始并不那么依顺于民意了。一方面,法律专家用法律的理性来搭建法律体系,用法言法语解构社会问题,与民众以朴素的道德及价值观出现隔膜;另一方面,法律专家垄断了法律知识,进而掌握话语权威,产生知识权力统治,由此产生法律知识场域精英统治,并想籍此启蒙或改造民意。
 然而,民众对法律发出的声音却有其自身存在的厚实土壤。因为民众是社会的主体,法律应为民众而生存。其次,在法治的进程中,民众的参与也是推进法治进程的重要因素,司法需要的精英化、专业化但又离不开民主化、大众化,在笔者看来,英美法系的陪审团重要功能之一就是用民众的常识来纠正法律职业者的某些偏执。再次,民众的思维存在一定惯性,这种惯性非一朝一夕所能改变。最后,在我看来,最重要的是民众对于运用法律来掌握自己的命运有足够的信心并渴望参与其中,如果这种信心被专家话语权威过份的压制而不是一种有益的疏导或启蒙的话,很容易形成一种偏执。
应当说,在过去的法制不健全的岁月里,我们的法律及法律人过份迁就民意,以民众的感性取代法律人的理性的事件居多,民意成了法律的睛雨表。但随着依法治国方略的提出,民意控制法律场域的局面逐渐改变, 专家话语在这一场域取得了主导地位。但同时,也出现一些专家过份看轻民意的趋向,民意成了嘲笑的对象。然而,民众声音并不甘于如此轻易退出,在法律场域与专家话语进行一场博弈便在所难免。在这种特殊背景下,就不难理解民众与法律专家就刘涌案产生这么广泛持久的对话与争论。作为这场博弈的副产品,便是最高人民法院史无前例对一起普通刑事案件进行提审。
在笔者看来,这场博弈是非常有益于我们法治化进程。只要参与博弈的人以一种平心静气的态度参加,其结果必将是双赢的。一方面,民众将对实质正义和程序正义关系有所认识,将更加理性地看待死刑的问题。另一方面,民众的知情权得以更广泛的尊重,一度为法律专家热衷的专家论证意见书的公正性也得到理性的反思。
民众声音与专家话语在推进法治化进程中的都不可缺失,尽管从整体考虑两者是辨正统一关系,然而在相当多的问题上两者的又时常处于一种紧张的状态。因此,在可预见的将来两者之间的博弈不会减少,法律将在这种博弈中寻求发展,由此看来,法律不仅是不同阶层、利益集团之间博弈的产物,也是掌握知识不同的民众与法律人之间博弈的产物。

通联:江西省赣州市人民检察院 杨涛 华东政法学院法律硕士
邮编:341000
E—mail:tao1991@163.net tao9928@tom.com