住宅工程初装饰竣工验收办法
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住宅工程初装饰竣工验收办法
住宅工程初装饰竣工验收办法
1994年6月16日，建设部
一、为了适应人民生活水平日益提高的需要，便于居民进行家庭装饰，减少浪费，确保住宅工程质量，制订本办法。
二、凡新建的住宅工程，均可按本办法实行初装饰竣工验收评定。对单位自建和急需用的住宅工程，可由建设单位酌定。
三、本办法所称初装饰，是指住宅工程户门以内的部分项目，在施工阶段只完成初步装饰。
房屋竣工验收交付使用后，房屋进行再装饰，按城市房屋装饰管理有关规定执行。
四、住宅工程初装饰的项目、做法和技术质量要求（含留给面层装饰的余量及面层装饰的要求），应在设计文件予以明确，由建设（开发）单位与施工单位通过施工合同确定和实施。
五、住宅工程初装饰的部位和项目：
1．户门以内的墙面、顶棚的初装饰。
2．户门以内的楼地面的初装饰，可只完成地面基层（找平层），不做面层。
3．各种管线设备安装到位，并按规定进行试水、试压和照明线路的绝缘、接地试验。导线截面应满足设计要求。经建设（开发）单位竣工验收后，灯具、水龙头、给水器具、卫生设备等可按合同进行再安装。
4．户内门窗等油漆工程的防腐底漆应完成，面层可进行再装饰。
5．厨房、淋浴间的墙、地面的防水措施，应按设计要求一次到位，卫生洁具在设计指定范围内可进行再安装。如有特殊要求，应事先采取措施。
6．大空间的内部隔断（非承重墙、壁柜、吊柜等），根据设计说明，可进行再安装。
7．其它项目，可按合同执行。
六、住宅工程初装饰，应符合以下原则：
1．初装饰只限在户门以内。全部外檐、公用工程和公用的设备应按设计文件要求全部完成。
2．初装饰项目，必须依据工程设计文件和技术规范、标准施工，不得随意打洞，更不允许取消隔墙等。不准影响结构安全、使用功能和节能效果。
凡属设计文件未说明的项目，如要进行初装饰的，施工单位应与建设单位协商同意，并取得工程设计单位的设计变更手续，方可实施。
3．涉及与家庭装饰相关的内部隔断、地面、墙面、门口、门窗等初装饰项目，工程设计和施工单位应注意调整标高、尺寸余量。
4．凡涉及家庭装饰易损坏防水层或易改变电气、燃气线路及影响使用安全的项目，在施工阶段要一次施工到位。
如施工单位按设计图纸施工，并经竣工验收达到规定标准的，在再次装饰过程中，由于措施不当，而造成损坏防水层，改变电气、燃气线路及影响使用安全等质量问题的，原施工单位不再负责。
七、质量标准和检查验收及竣工质量核定、验收时，有什么项目验收什么项目。分项工程不全的，仍按一个分项工程对待。其质量标准按国家《建筑安装工程质量检验评定标准》及有关规定执行。
由于初装饰是二次装饰的基础，其标高、坡度、平整度、棱角等质量要求不能降低，观感质量评定的基准分不变，仍按原标准执行。
八、实行初装饰的住宅，开发（建设）单位应积极创造条件，努力做到预销售或预分配，提前征求住户对装饰的要求，然后由物业管理机构，按住户的意见统一进行再装饰。
九、再装饰的工程完成后，均应按国家和当地规定标准，由有关部门组织验收。验收不合格的不得报竣或交付使用。
十、家庭装饰委托的施工队伍，必须是经当地建设行政主管部门核发装饰施工资质证书的。不准委托无证单位承揽家庭装饰业务。
十一、凡实行初装饰的工程，因实行初装饰发生的预算差额部分。由建设（开发）单位统一划给物业管理机构，然后，由物业管理机构再按相应的面积比例补偿给住户。
十二、本办法由建设部建设监理司负责解释。
十三、本办法自颁布之日起施行。
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中华人民共和国消费税暂行条例(附英文)
中华人民共和国消费税暂行条例(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生产、委托加工和进口本条例规定的消费品(以下简称应税消费品)的单位和个人，为消费税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳消费税。
第二条 消费税的税目、税率(税额)，依照本条例所附的《消费税税目税率(税额)表》执行。
消费税税目、税率(税额)的调整，由国务院决定。
第三条 纳税人兼营不同税率的应税消费品，应当分别核算不同税率应税消费品的销售额、销售数量。未分别核算销售额、销售数量，或者将不同税率的应税消费品组成成套消费品销售的，从高适用税率。
第四条 纳税人生产的应税消费品，于销售时纳税。纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
进口的应税消费品，于报关进口时纳税。
第五条 消费税实行从价定率或者从量定额的办法计算应纳税额。应纳税额计算公式：
实行从价定率办法计算的应纳税额＝销售额×税率
实行从量定额办法计算的应纳税额＝销售数量×单位税额
纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民币计算应纳税额。
第六条 本条例第五条规定的销售额，为纳税人销售应税消费品向购买方收取的全部价款和价外费用。
第七条 纳税人自产自用的应税消费品，依照本条例第四条第一款规定应当纳税的，按照纳税人生产的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(成本＋利润)÷(1--消费税税率)
第八条 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价格的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(材料成本＋加工费)÷(1--消费税税率)
第九条 进口的应税消费品，实行从价定率办法计算应纳税额的，按照组成计税价格计算纳税。组成计税价格计算公式：
组成计税价格＝(关税完税价格＋关税)÷(1--消费税税率)
第十条 纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核定其计税价格。
第十一条 对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。出口应税消费品的免税办法，由国家税务总局规定。
第十二条 消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第十三条 纳税人销售的应税消费品，以及自产自用的应税消费品，除国家另有规定的外，应当向纳税人核算地主管税务机关申报纳税。
委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。
进口的应税消费品，由进口人或者其代理人向报关地海关申报纳税。
第十四条 消费税的纳税期限分别为一日、三日、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；以一日、三日、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。
第十五条 纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第十六条 消费税的征收管理，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。
第十七条 对外商投资企业和外国企业征收消费税，按照全国人民代表大会常务委员会的有关决定执行。
第十八条 本条例由财政部负责解释，实施细则由财政部制定。
第十九条 本条例自一九九四年一月一日起施行。本条例施行前国务院关于征收消费税的有关规定同时废止。
附：消费税税目税率(税额)表
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| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 一、烟 | （毫升） |
| 1．甲类卷烟 包括各种 45％ | 气缸容量 5％ |
| 进口卷烟 | 在1000 |
| 2．乙类卷烟 40％ | 毫升—— |
| 3．雪茄烟 40％ | 2200 |
| 4．烟丝 30％ | 毫升的 |
| 二、酒及酒精 | （含1000 |
| 1．粮食白酒 25％ | 毫升） |
| 2．薯类白酒 15％ | 气缸容量 |
| 3．黄酒 吨 240元 | 在1000 |
| 4．啤酒 吨 220元 | 毫升以 3％ |
| 5．其他酒 10％ | 下的 |
| 6．酒精 5％ | 2．越野车（四 5％ |
| 三、化妆品 包括成套 30％ | 轮驱动） |
| 化妆品 | 气缸容 |
----------------------------------------------------------------------------------------------------------------------------------
续表
----------------------------------------------------------------------------------------------------------------------------------
| 项 目 征收范围 计税单位 税率（税额） | 税 目 征收范围 计税单位 税率（税额） |
|--------------------------------------------------------------|--------------------------------------------------------------│
| 四、护肤护发 17％ | 量在2400 |
| 品 | 毫升 |
| 五、贵重首饰 包括各种 10％ | 以上的 |
| 及珠宝玉 金、银、 | （含2400 |
| 石 珠宝首饰 | 毫升） |
| 及珠宝玉 | 气缸容量 3％ |
| 石 | 在2400 |
| 六、鞭炮、焰 15％ | 毫升以 |
| 火 | 以的 |
| 七、汽油 升 0．2元 | 3．小客车 22座以 |
| 八、柴油 升 0．1元 | （面包车） 下 |
| 九、汽车轮胎 10％ | 气缸容量 5％ |
| 十、摩托车 10％ | 在2000 |
| 十一、小汽车 | 毫升以 |
| 1．小轿车 | 上的 |
| 气缸容量 8％ | （含 |
| （排气量 | 2000 |
| ，下同） | 毫升） |
| 在2200 | 气缸容量 3％ |
| 毫升以 | 在2000 |
| 上的（含 | 毫升以 |
| 2200 | 下的 |
----------------------------------------------------------------------------------------------------------------------------------
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONCONSUMPTION TAX
(State Council: 13 December 1993)
Whole Doc.
Article 1
All units and individuals engaged in the production, subcontracting
for processing or the importation of consumer goods prescribed by these
Regulations (hereinafter referred to as 'taxable consumer goods') within
the territory of the People's Republic of China are taxpayers of
Consumption Tax (hereinafter referred to as 'taxpayers') and shall pay
Consumption Tax in accordance with these Regulations.
Article 2
The taxable items, tax rates (tax amounts) of Consumption Tax shall
be determined in accordance with the
Any adjustments to the Consumption Tax taxable items, tax rates (tax
amounts) shall be determined by the State Council.
Article 3
For taxpayers dealing in taxable consumer goods with different tax
rates, the sales amounts and sales volumes for the taxable consumer goods
shall be accounted for separately. If the sales amounts and sales volumes
have not been accounted for separately or if the taxable consumer goods
with different tax rates are combined into a whole set of consumer goods
for sales, the higher tax rate shall apply.
Article 4
Taxable consumer goods produced by the taxpayer shall be subject to
tax upon sales. For self-produced taxable consumer goods for the
taxpayer's own use in the continuous production of taxable consumer goods,
no tax shall be assessed; tax shall be assessed when the goods are
transferred for other use.
For taxable consumer goods sub-contracted for processing, the tax
shall be collected and paid by the sub-contractor upon delivery to the
contractor. For taxable consumer goods, sub-contracted for processing used
by the contractor for the continuous production of taxable consumer goods,
the tax paid can be credited in accordance with the regulations.
Imported taxable consumer goods shall be subject to tax upon import
declaration.
Article 5
The computation of tax payable for Consumption Tax shall follow
either the rate on value or the amount on volume method. The formulas for
computing the tax payable are as follows:
The tax payable computed under the rate on value method
= Sales amount x Tax rate.
The tax payable computed under the amount on volume method
= Sales volume x Tax amount per unit.
For taxable consumer goods sold by taxpayers where the sales amounts
are computed in foreign currencies, the taxable amounts shall be converted
into Renminbi according to the exchange rates prevailing in the foreign
exchange market.
Article 6
The "sales amount" as stipulated in Article 5 of these Regulations
shall be the total consideration and other charges receivable from the
buyer for the taxable consumer goods sold by the taxpayer.
Article 7
Self-produced taxable consumer goods for the taxpayer's own use that
shall be subject to tax in accordance with the stipulations of the first
paragraph in Article 4 of these Regulations shall be assessed according to
the selling price of similar consumer goods produced by the taxpayer. If
the selling price of similar consumer goods is not available, the tax
shall be assessed according to the composite assessable value. The
formula for computing the composite assessable value is as follows:
(Cost + profit)
Composite assessable value = --------------------------
(1-Consumption Tax rate)
Article 8
Taxable consumer goods sub-contracted for processing shall be
assessed according to the selling price of similar consumer goods of the
sub-contractor. If the selling price of similar consumer goods is not
available, the tax shall be assessed according to the composite assessable
value. The formula for computing the composite assessable value is as
follows:
(Cost of material + Processing fee)
Composite assessable value = -------------------------------------
(1 - Consumption Tax rate)
Article 9
Imported taxable consumer goods which adopt the rate on value method
in computing the tax payable shall be assessed according to the composite
assessable value. The formula for computing the composite assessable value
is as follows:
customs dutiable value + Customs Duty
Composite assessable value = --------------------------------------
(1 - Consumption Tax rate)
Article 10
Where the taxable value of the taxable consumer goods of the taxpayer
is obviously low and without proper justification, the taxable value shall
be determined by the competent tax authorities.
Article 11
For taxpayers exporting taxable consumer goods, the Consumption Tax
shall be exempt, except as otherwise determined by the State Council. The
measures for exemption of exported taxable consumer goods shall be
regulated by the State Administration for Taxation.
Article 12
Consumption Tax shall be collected by the tax authorities.
Consumption Tax on the importation of taxable consumer goods shall be
collected by the customs office on behalf of the tax authorities.
Consumption Tax on taxable consumer goods brought or mailed into
China by individuals shall be levied together with Customs Duty. The
detailed measures shall be formulated by the Tariff Policy Committee of
the State Council together with the relevant departments.
Article 13
Taxpayers selling taxable consumer goods and self-producing taxable
consumer goods for their own use, except otherwise as determined by the
State, shall report and pay tax to the local competent tax authorities
governing the taxpayers.
For taxable consumer goods sub-contracted for processing, the
Consumption Tax due shall be paid to the local competent tax authorities
where the sub-contractors are located.
For imported taxable consumer goods, the tax shall be reported and
paid by the importers or their agents to the customs offices where the
imports are declared.
Article 14
The Consumption Tax assessable period shall be one day, three days,
five days, ten days, fifteen days or one month. The actual assessable
periods of the taxpayers shall be separately 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 can 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 one day, three days, 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 return shall be filed with any balance of
tax due settled within ten days from the first day of the following month.
Article 15
Taxpayers importing taxable consumer goods shall pay tax within seven
days after the completion and issuance of the tax payment certificates by
the customs office.
Article 16
The collection and administration of Consumption Tax shall be
conducted in accordance with the relevant regulations of the (Law of the
People's Republic of China on Tax Collection an Administration) and these
Regulations.
Article 17
The collection of Consumption 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 18
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 19
These Regulations shall come into effect from January 1, 1994. The
relevant regulations of the State Council regarding the collection of
Consumption Tax prior to the promulgation of these Regulations shall be
repealed on the same date.
CONSUMPTION TAXABLE ITEMS AND TAX RATES (TAX AMOUNTS) TABLE
------------------------------------------------------------------------
Taxable Items Scope of charge Tax Unit Tax Rate/Amount
------------------------------------------------------------------------
I. Tobacco
1. Grade A cigarettes Including Imported 45%
cigarettes
2. Grade B cigarettes 40%
3. Cigars 40%
4. Cut tobacco 30%
II. Alcoholic drinks and
alcohol
1. White spirits made from
cereal 25%
2. White spirits made from 15%
potatoes
3. Yellow spirits ton 240 yuan
4. Beer ton 220 yuan
5. Other alcoholic drinks 10%
6. Alcohol 5%
III. Cosmetics Including cosmetics sets 30%
IV. Skin-care and hair-care
products 17%
V. Precious jewelry and Including all kinds of
precious jade and gold, silver, jewelry, and 10%
stones precious stone ornaments
VI. Firecrackers and fire-works 15%
VII. Gasoline litre 0.2 yuan
VIII. Diesel oil litre 0.1 yuan
IX. Motor vehicle tyres 10%
X. Motorcycles
XI. Motor cars 8%
1. Those with a cylinder 8%
capacity (i. e. emission
capacity) of more than
2200ml (including
2200ml)
Those with a cylinder 5%
capacity of between
1000-2200ml
(including 1000ml)
Those with a cylinder 3%
capacity of less than
1000ml
2. Cross-country vehicles
(four-wheel drive)
Those with a cylinder 5%
capacity of more than
2400ml (including
2400ml)
Those with a cylinder 3%
capacity of less than
2400ml
3. Minibuses and vans less than 22 seats
Those with a cylinder
capacity of more than 5%
2000ml (including
2000ml)
Those with a cylinder 3%
capacity of less than
2000ml
------------------------------------------------------------------------
国务院关于提请设立中华人民共和国监察部的议案
国务院关于提请设立中华人民共和国监察部的议案
为了监察国家行政机关及其工作人员、国家行政机关任命的国营企事业单位的领导干部，严格履行职责，以保证国家政策和法律法规的贯彻实施，保障全面改革和四化建设的顺利进行，现提请批准设立中华人民共和国监察部，以恢复并确立国家行政监察体制，使社会主义法制建设进一步健全、完善。
现提请审议决定。
国务院总理 赵紫阳
1986年11月18日
