共青团中央关于进一步加强团的基层组织建设的决定

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共青团中央关于进一步加强团的基层组织建设的决定

共青团中央


中青发[2005]4号


共青团中央关于进一步加强团的基层组织建设的决定
(2004年12月17日中国共产主义青年团
第十五届中央委员会第三次全体会议通过)


  中国共产主义青年团第十五届中央委员会第三次全体会议,认真分析了团的工作和建设面临的形势,就进一步贯彻落实《中共中央关于加强党的执政能力建设的决定》精神,加强团的基层组织建设进行了讨论,作出如下决定。

  一、加强团的基层组织建设,是贯彻党中央《决定》精神,进一步做好新形势下青年群众工作的必然要求和迫切需要

  党的十六届四中全会通过的《中共中央关于加强党的执政能力建设的决定》,是我们党的历史上第一个全面总结党的执政经验、指导全党担当起执政兴国历史使命的纲领性文件,是对马克思主义党建理论的创新和发展,是对党的建设新的伟大工程的拓展和深化。《决定》对于保证党在建设中国特色社会主义的历史进程中始终成为坚强的领导核心,具有重大战略意义。

  共青团是党的助手和后备军,是党联系青年的桥梁和纽带。团的建设是党的建设的重要组成部分。共青团组织贯彻落实《决定》精神,就要统一思想,抓住机遇,切实加强自身建设,努力提高服务大局、服务青年的能力和水平,增强团组织的吸引力、凝聚力和战斗力,把广大团员青年紧密团结在党的周围,不断巩固和扩大党执政的青年群众基础。

  团的基层组织是团的工作和活动的基本单位,是团的全部工作和建设的基础。基层团组织建设的状况如何,直接关系到团组织能否密切联系团员青年,关系到团的各项工作任务能否落到实处。共青团要做好新形势下的青年工作,完成党赋予的历史使命,必须大力加强团的基层组织建设,活跃团的基层工作。

  共青团历来高度重视团的基层组织建设。近些年来,各级团组织在党组织的领导下,不断加强团的组织建设,取得了明显成效。团的基层组织数量和团员总数、团青比例均达到了新的水平,组织体系进一步完善,内在活力进一步增强。但是,团的基层组织建设仍然面临许多困难和问题:组织设置和运行机制还不能完全适应经济社会和青年群体的发展变化;一些基层团组织内在活力不足,有的甚至处于瘫痪状态;有的团员意识不强,没有充分发挥模范带头作用;有的团干部联系青年不够,服务意识和创新意识不强;有些团的领导机关对基层工作关心不够,指导不力等等。对此,全团必须高度重视,从全局和战略的高度,将团的基层组织建设作为重要任务,常抓不懈。

  二、加强团的基层组织建设的指导思想、基本原则和目标任务

  加强团的基层组织建设的指导思想是:以马克思列宁主义、毛泽东思想、邓小平理论和“三个代表”重要思想为指导,以提高基层团组织服务能力为核心,以不断扩大团的基层组织的有效覆盖为基础,以切实加强团员团干部队伍建设为关键,以基层团组织制度建设为保障,不断提高基层团组织的服务能力、凝聚能力、学习能力和合作能力,进一步增强基层团组织的吸引力、凝聚力和战斗力,把团的基层组织建设成为政治坚定、组织巩固、具有内在活力的坚强集体。

  加强团的基层组织建设的基本原则是:坚持党建带团建,使团的基层组织建设纳入党的基层组织建设总体格局;坚持以服务能力建设为重点,以服务促建设,以服务求活跃;坚持与时俱进,以创新的精神和发展的观点,研究新情况,解决新问题;坚持思想建设、组织建设和作风建设的有机结合,把制度建设贯穿其中。

  团的基层组织建设的目标任务是:力争用三到五年时间,使“五个有”(有一个好的班子特别是一个好的带头人、有一支能够发挥模范带头作用的团员队伍、有围绕党的中心工作并适合团员青年特点的活动、有一套行之有效的工作制度、有保证工作正常开展的必要经费和阵地)团组织在学校、国有企业、机关事业单位团组织中所占比例达到90%以上,在农村和社区团组织中达到60%以上,在非公有制经济领域团组织中达到50%以上。在此基础上,创建一大批“四个好”(班子建设好、主题活动好、支部建设好、阵地建设好)的“五四红旗团委”。经过努力,逐步建立健全与社会主义市场经济相适应的基层组织体系,构建自我运转能力更强、团员青年参与程度更深、社会化水平更高、更加富有效能的组织运行机制,把基层团建工作提高到一个新水平。

  三、巩固、完善基层组织体系,不断扩大团组织对团员青年的有效覆盖

  合理调整基层团组织设置,努力构建以团组织为核心,城乡青年中心以及各类青年社团组织为延伸的基层组织体系,不断扩大团组织对团员青年的有效覆盖,是共青团工作和建设的重要保证。

  巩固农村、国有企业、学校、机关事业单位团的基层组织。在农村,要坚持强乡带村,重点加强乡镇团委和小城镇团的建设,依托产业、专业协会、科技示范区等建立团组织。切实抓好松散瘫痪团支部的整顿工作,尤其是针对部分村团支部出现的“空壳”现象,大力推行“校村联建”、“企村联建”、“城乡结对”等做法,着力选配好团支部书记,积极推荐他们进入村两委班子。在非公有制经济发展较快、团员数量较多的行政村中可以建立基层团委。在国有企业改组改制过程中,要适应建立现代企业制度的要求,设置和改建企业团的组织,并配备团的干部。不能随意将企业团组织撤消或并入其他职能部门。不断创新和发展大中学校团的组织。适应教育改革的新形势和新要求,进一步巩固班级团组织,结合实际在社团和学生公寓建立团组织。配齐配强中学团委书记,充分发挥中学团组织在基层团建中的基础性作用。适应党政机关机构改革和事业单位管理体制改革的新变化,及时调整和建设好团的基层组织。

  大力发展社区、非公有制经济组织和新型社会组织团的基层组织。这是团的基层组织建设的新的生长点。要适应城市基层管理体制改革的需要,按照“区域覆盖、条块结合、以块为主”的原则,努力形成以街道团(工)委为核心,辖区内有关单位团组织广泛参与,具有开放性、协作性、充满活力的街道社区团组织网络。着力配齐配强街道专职团干部,条件暂不具备的,要先配备兼职团干部并逐步向专职过渡。努力在居委会建立团支部(总支),大力在居民区、工业区、商业街、集贸市场等功能社区中建立团组织。要切实加大非公有制经济组织团建力度,进一步完善联合建团、依托建团、社区建团等多种建团方式。具备建团条件的,都应建立团的组织。已经建立团组织的,要努力找准与企业发展、青年需求之间的结合点,使团组织不仅能建起来,而且能积极发挥作用。尚未建立团组织的,要通过派驻团建指导员和团建联络员、建立青年社团、联合开展活动等方式,使这些企业的团员青年参加到团的工作和活动中来,为建团创造条件。要依托商会、行业协会、职业中介机构等社会团体和社会中介组织,切实抓好新型社会组织的团建工作。要高度重视民办学校特别是民办高校的团建工作,根据各自特点建立健全团的组织。非公有制经济组织和新型社会组织的团建工作,按照属地管理的原则,一般以街道、乡镇团组织为主负责,规模较大的可由地(市)、县(市)团委负责。

  努力构建基层团组织联系青年的新型纽带。大力推进青年中心建设,是共青团在社会主义市场经济条件下推动团的工作发展和实现青年工作社会化的战略举措。青年中心是共青团领导下的城乡社区青年组织,是基层团组织联系、服务、凝聚青年的新型纽带。基层团委是青年中心的领导者、创建者和指导者,要在青年中心建立、运转、管理等关键环节充分发挥核心作用。青年中心的法定代表人和理事长应由所在乡镇或街道团的主要负责人担任。要充分发挥青年中心在整合资源、凝聚人才、直接联系青年方面的优势,以项目化运作方式,构建“基层团委+青年中心”的新型基层共青团和青年工作网络。要在青年中心的团体会员中建立团组织。按照“一手抓培育发展,一手抓监督管理”的原则,切实加强各类青年社团和青年中介机构等外围组织建设,延伸团的工作手臂。加强对网上虚拟青年社团的跟踪研究和正确引导。

  四、加强团员教育管理,建设一支能够充分发挥模范带头作用的团员队伍

  建设一支数量宏大、能够发挥模范带头作用的团员队伍,是保持团的生机和活力的基本条件,也是加强团的基层组织建设的经常性任务。

  加强团员意识教育。深入开展以学习实践“三个代表”重要思想为主要内容的增强团员意识教育活动。要加强对团员进行党的基本理论、基本路线、基本纲领和基本经验教育,坚定团员永远跟党走的信念,进一步增强团员的政治意识。加强团员的组织生活观念、组织纪律教育,进一步增强团员的组织意识。深入开展“戴团徽、唱团歌、举团旗”主题教育、志愿服务等形式多样的活动,进一步增强团员的模范带头意识。坚持正面教育,充分发挥团属新闻舆论阵地、青少年活动阵地、网络阵地在团员意识教育中的作用,多渠道教育团员。尊重团员在教育中的主体地位,进一步丰富团员意识教育的内容和方式,把团员意识教育贯穿到团员发展、团员评议、组织生活等各项工作中去,实现团员意识教育经常化、制度化。

  创新团员管理方式。根据青年流动日益加剧的趋势,按照证档分离、交叉覆盖、动态管理的原则,重点解决好流动团员管理问题。对于外出团员较多的地区,流出地团组织要积极探索外出团员联络管理办法,流入地团组织要通过建立社区流动团员联络站、实行团员到社区报到制等形式,主动与本地区的流动团员建立联系,实现流动团员管理社区化。创新团籍管理,团员组织关系和参加团的活动可以适当分离,团员可以同时编入多个基层团组织。社区团组织应及时接转下岗(失业)职工、关闭破产企业职工和待安置的大中专毕业生、退伍军人中的团员的组织关系,将他们编入相应的支部。进一步提高团员管理信息化水平,积极利用互联网等现代科技手段加强团组织与团员青年的联系。有条件的地方可以试行电子团员证,拓展团员证功能,使团员证成为集团员身份确认、流向跟踪、生活服务于一体的团员管理基本手段。

  加强团员发展和“推优”工作。贯彻“积极地、有计划地发展团员,向一切先进青年敞开团的大门”的方针,进一步加大团员发展工作力度,重点做好中学团员发展工作。要坚持标准,严格程序,把好入口关,以培养、教育为重点,抓好团队衔接和团前教育工作。在团员发展过程中可以引入民主推选、入团公示、入团预备期教育等做法,确保新发展团员的质量。落实好28周岁以下青年入党一般应从团员中发展和发展团员入党一般要经过“推优”的规定。在党委组织部门的指导和帮助下,加强“育优”环节与“推优”环节的衔接,不断壮大团员入党积极分子队伍,把“推优”工作纳入青年党员发展工作规划,使之成为发展青年党员的主渠道,使团员成为青年党员发展的主要来源。

  五、加强团干部队伍建设,培养造就“党放心、青年满意”的基层团干部队伍

  基层团干部直接面对团员青年,是团的各项工作的执行者和落实者。加强基层团组织建设,关键在于按照“党放心、青年满意”的要求,建设一支忠诚党的事业、热爱团的岗位、竭诚服务青年的基层团干部队伍。

  进一步加强理论武装。基层团干部要深入学习贯彻邓小平理论和“三个代表”重要思想,构筑强大精神支柱。要持之以恒地学习理论,在系统学习、深入领会上下功夫,坚持理论学习与把握青年工作规律相结合,与指导工作实践相结合,与提高工作能力相结合,既要原原本本研读原著,又要自觉把学习成果应用于工作实践。各级团组织要加大对团干部学习的检查、考核工作力度,抓好时间、内容、人员和效果“四个落实”。各级团校要充分发挥团干部教育培训的主阵地作用。

  不断增强服务意识。基层团干部要牢固树立科学的发展观和正确的政绩观,牢固树立服务大局、服务青年的意识,把服务作为开展工作的主要手段,作为发挥作用的根本途径。要按照“两个务必”和“八个坚持、八个反对”的要求,切实改进工作作风和工作方式,把青年赞成不赞成、满意不满意作为衡量工作成效的重要标准。要服务青年成长成才的根本需求,扎实做好共青团青年人才工作,引导青年勤奋学习,促进青年就业创业,为更多优秀青年人才脱颖而出创造条件、搭建舞台。要切实维护青年的合法权益,重点帮助有困难的青年解决学习、工作、生活中的实际问题。

  切实加大培训工作力度。省、地(市)、县(市)各级团的领导机关要按照分级分类培训的原则,抓好基层团干部的集中培训,做好新任职团干部培训、西部地区团干部培训等重点工作。团中央在抓好地(市)级以上团的地方各级领导干部以及大型国有企业、重点高等院校团委负责人培训的同时,有计划、分步骤地把团县(市、区、旗)委书记轮训一遍。鼓励和支持在职学习,为基层团干部继续教育和学历教育创造条件、提供机会。加强实践锻炼,在党组织的领导和支持下,选派基层团干部到条件艰苦的地方经受锻炼和考验,丰富阅历,增长才干。

  六、推进基层团组织制度建设,不断增强基层团组织的内在活力

  健全、规范的制度体系是团的建设的坚实保障。要在完善已有制度的基础上,针对基层团组织面临的新情况、新问题,积极推进组织制度创新,不断增强基层团组织的内在活力。

  坚持和完善团的组织生活制度。继续坚持并不断改进“三会两制一课”(团支部大会、团支部委员会、团小组会,团员教育评议、年度团籍注册制度和团课),从基层团的工作实际出发,结合团日活动制度、重温入团誓词制度和规范团的活动仪式等,因地制宜组织实施。团员教育评议要把重点放在提升团员的组织归属感和认同感,培养团员的民主参与意识上来。团员的年度团籍注册,可以采用网上注册、异地注册等方式灵活实施。团课要针对团员思想和工作中的具体问题,力求深入浅出、循序渐进、重点突出。

  完善基层团组织工作制度。进一步健全工作调研制度,基层团组织每年要确定若干社会关注、青年关心的调研主题,借助青少年科研机构和社会研究机构,有针对性地开展调研。建立团内信息交流制度,以中国共青团网站为主干,搭建统一的网上信息平台,在全团范围内形成便捷、畅通的信息沟通与工作交流渠道。建立团务公开制度,把团的重点工作、活动开展情况、团费收缴和使用情况等及时予以公布。健全工作考核制度,建立以工作实绩为重点,以组织建设为重要内容,以团员青年的认可度、满意度为基本尺度的工作评价体系。积极争取把团的考核纳入党组织考核体系,年度考核结果要报送同级党委组织部门。

  完善团干部管理制度。进一步完善团干部选拔配备制度。配合党委组织部门,通过大力推行基层团干部公开选拔和竞争上岗、选调优秀大中专毕业生、探索和试行基层团干部任职资格制度等方式,选调更多优秀青年充实基层团干部队伍。积极做好团干部协管工作,特别是要加大推荐团干部的工作力度,切实解决好基层团干部转岗问题。推动《党章》中关于“团的县级和县级以下各级委员会书记,企业事业单位的团委员会书记,是党员的,可以列席同级党的委员会和常务委员会的会议”规定的落实。进一步完善团干部交流制度,努力促进团的领导机关与基层团组织上下交流、东西部地区团干部双向互动。地(市)级以上团的领导机关要定期选派工作骨干到基层团组织挂职锻炼,时间一般不少于半年。坚持民主集中制,按照“集体领导、民主集中、个别酝酿、会议决定”的要求,建立健全基层团委班子议事规则,保持班子协调高效运转,发挥整体合力。

  要在党组织统一领导下,加强对基层团组织直选工作的指导,进一步规范直选工作的规则和程序。在采用不指定候选人、公开竞争的办法,民主选举产生团支部书记的同时,积极稳妥地开展乡镇、街道等基层团组织的直选试点工作,在总结经验的基础上逐步扩大试点范围。大力推行县以下团组织按期集中换届,基层团组织换届时间要尽量与党组织换届时间衔接。

  七、构建整体推进机制,推动团的基层组织全面活跃

  团的基层组织建设是一项长期的艰巨任务,必须紧紧依靠党政力量,整合社会力量,集中全团力量,上下协力,整体推进,推动团的基层组织全面活跃。

  充分发挥基层团组织的主动性、创造性。基层团组织要把组织建设放在重要位置,制定切实可行的具体措施,把基层团组织建设成为自我管理、自我完善、自我发展的战斗堡垒。要充分发挥首创精神,主动适应新形势、新任务,积极探索,大胆创新。把加强团的建设与开展团的活动紧密结合起来,使团的建设与团的活动真正做到相互促进,共同发展。要进一步加强与有关部门的合作,广泛吸纳整合社会资源,加强基层团组织之间的横向联系,推动其跨行业、跨单位的联合设置,在一定区域内形成资源共享、协调运作、优势互补的工作网络。

  大力推进县(市)团委、基层团委、团支部“三级联创”。“三级联创”是在继续深化创建“五四红旗团委”活动的同时,结合争创“五四红旗团支部(总支)”和“团建先进县(市)”,形成县(市)团委、基层团委、团支部三级团组织联合考核、联合创优、整体联动的工作机制。建立健全创建活动动态管理机制,形成三级团组织相互衔接、相互促进,层层创建、整体提高的工作格局。要对创建单位实行滚动式发展,逐步扩大创建单位在基层团组织中的覆盖面。各级团组织要从本地实际出发,制定创建规划,完善推进措施,建立激励机制,加强检查督促,确保“三级联创”取得实效,以创建促团建,不断提高基层团建整体水平。

  全团抓团建,全团抓基层。团的各条战线、相关部门要树立“基层第一”的观念,明确加强基层团组织建设的工作职责,层层建立基层组织建设责任制,一级抓一级,层层抓落实,形成全团上下齐抓共管的工作局面。团的各级领导机关要深入基层调查研究,研究和解决基层建设中带有普遍性的问题,总结和推广新经验,对基层建设进行分类指导,结合基层实际提出建设规划和措施。团的各级组织部门要切实履行职能部门工作职责,积极主动,牵头抓总。其它部门要从各自的职责出发,通过战线工作推动本领域团的建设,形成基层组织建设的合力。团中央和省级团委的各部门及地(市)级团委要直接抓五个以上的基层组织,县(市)级团委要直接抓两个以上的基层组织,为其提供具体的指导和帮助。

  各级团组织要从实际出发,制定具体措施,认真贯彻执行本决定。中国人民解放军和武装警察部队的基层团组织建设工作,由解放军总政治部作出部署。

  全会号召,各级团组织和广大团员青年要紧密团结在以胡锦涛同志为总书记的党中央周围,高举邓小平理论和“三个代表”重要思想伟大旗帜,全面贯彻党的十六大和十六届四中全会精神,与时俱进,开拓创新,扎实推进团的基层组织建设,不断巩固和扩大党执政的青年群众基础,为实现全面建设小康社会的宏伟目标而不懈奋斗!


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中华人民共和国外商投资企业和外国企业所得税法(附英文)(废止)

全国人民代表大会


中华人民共和国主席令(七届第45号)


  《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过,现予公布,自1991年7月1日起施行。

中华人民共和国主席 杨尚昆
                                1991年4月9日

中华人民共和国外商投资企业和外国企业所得税法(附英文)

1991年4月9日第七届全国人民代表大会第四次会议通过

第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
在中华人民共和国境内,外国企业生产、经营所得和其他所得,依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业,是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业,是指在中国境内设立机构、场所,从事生产、经营和虽未设立机构、场所,而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内,就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税,按应纳税的所得额计算,税率为30%;地方所得税,按应纳税的所得额计算,税率为3%。
第六条 国家按照产业政策,引导外商投资方向,鼓励举办采用先进技术、设备,产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业,减按15%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业,属于能源、交通、港口、码头或者国家鼓励的其他项目的,可以减按15%的税率征收企业所得税,具体办法由国务院规定。
第八条 对生产性外商投资企业,经营期在十年以上的,从开始获利的年度起,第一年和第二年免征企业所得税,第三年至第五年减半征收企业所得税,但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的,由国务院另行规定。外商投资企业实际经营期不满十年的,应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定,对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇,或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇,在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业,依照前两款规定享受免税、减税待遇期满后,经企业申请,国务院税务主管部门批准,在以后的十年内可以继续按应纳税额减征15%至30%的企业所得税。
本法施行后,需要变更前三款的免征、减征企业所得税的规定的,由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目,省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者,将从企业取得的利润直接再投资于该企业,增加注册资本,或者作为资本投资开办其他外商投资企业,经营期不少于五年的,经投资者申请,税务机关批准,退还其再投资部分已缴纳所得税的40%税款,国务院另有优惠规定的,依照国务院的规定办理;再投资不满五年撤出的,应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损,可以用下一纳税年度的所得弥补;下一纳税年度的所得不足弥补的,可以逐年延续弥补,但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款,准予在汇总纳税时,从其应纳税额中扣除,但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来,应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用,而减少其应纳税的所得额的,税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项,应当向工商行政管理机关办理登记或者变更、注销登记,并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税,按年计算,分季预缴。季度终了后十五日内预缴;年度终了后五个月内汇算清缴,多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内,向当地税务机关报送预缴所得税申报表;年度终了后四个月内,报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度,应当报送当地税务机关备查。各项会计记录必须完整准确,有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的,应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时,其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额,超过实缴资本的部分为清算所得,应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所,而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得,或者虽设立机构、场所,但上述所得与其机构、场所没有实际联系的,都应当缴纳20%的所得税。
依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向当地税务机关报送扣缴所得税报告表。
对下列所得,免征、减征所得税:
(一)外国投资者从外商投资企业取得的利润,免征所得税;
(二)国际金融组织贷款给中国政府和中国国家银行的利息所得,免征所得税;
(三)外国银行按照优惠利率贷款给中国国家银行的利息所得,免征所得税;
(四)为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费,经国务院税务主管部门批准,可以减按10%的税率征收所得税,其中技术先进或者条件优惠的,可以免征所得税。
除本条规定以外,对于利润、利息、租金、特许权使用费和其他所得,需要给予所得税减征、免征的优惠待遇的,由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查;有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告,并提供有关资料,不得拒绝或者隐瞒。
税务机关派出人员进行检查时,应当出示证件,并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的,应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的,或者扣缴义务人未按规定期限解缴税款的,税务机关除限期缴纳外,从滞纳税款之日起,按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的,未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,或者未将本单位的财务、会计制度报送税务机关备查的,由税务机关责令限期登记或者报送,可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送,逾期仍不向税务机关办理税务登记或者变更登记,或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的,由税务机关处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务,不扣或者少扣应扣税款的,由税务机关限期追缴应扣未扣税款,可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的,由税务机关责令限期缴纳,可以处以五千元以下的罚款;逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;情节严重的,比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的,或者未按本法规定的期限缴纳税款,经税务机关催缴,在规定的期限内仍不缴纳的,由税务机关追缴其应缴纳税款,并处以应补税款五倍以下的罚款;情节严重的,依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时,必须先依照规定纳税,然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的,可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的,可以在接到处罚通知之日起十五日内,向作出处罚决定的机关的上一级机关申请复议;对复议决定不服的,可以在接到复议决定之日起十五日内,向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内,直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的,作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业,依照本法规定,其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的,在批准的经营期限内,依照本法施行前法律和国务院有关规定执行;没有经营期限的,在国务院规定的期间内,依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的,依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。

INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)

Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over the tax withheld within the
prescribed time limit, the tax authorities shall, in addition to setting a
new time limit for tax payment, impose a surcharge for overdue payment,
equal to 0.2 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
registration or submission of documents, they shall impose a fine of ten
thousand yuan or less on the taxpayer or withholding agent which again
fails to meet the time limit for going through registration or making a
change in registration with the tax authorities, or for submitting income
tax return, final accounting statements or withholding income tax return
to the tax authorities. Where the circumstances are serious, the legal
representative and the person directly responsible shall be investigated
for criminal responsibility by applying mutatis mutandis the provisions of
Article 121 of the Criminal Law.
Article 24
Where the withholding agent fails to fulfil its obligation to withhold tax
as provided in this Law, and does not withhold or withholds an amount less
than that should have been withheld, the tax authorities shall set a time
limit for the payment of the amount of tax that should have been withheld,
and may impose a fine up to but not exceeding one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or less on the withholding
agent. If the circumstances are serious, the legal representative and the
person directly responsible shall be investigated for criminal
responsibility by applying mutatis mutandis the provisions of Article 121
of the Criminal Law.
Article 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.


  监视居住是我国独有的刑事司法强制措施,1979年刑诉法确立,经过1996年和2012年两次大的修改,日渐完善。尤其是这次修改对监视居住做了许多细化,我们认为这一做法是具有现实重大意义的,但也带来了新的适用问题。笔者根据反贪办案实践,认为在今后适用指定居所监视居住宜从以下方面把握。

  一、适用条件

  1.无固定住处或涉嫌危害国家安全犯罪、恐怖活动犯罪、特别重大贿赂犯罪,在住处执行可能有碍侦查的,业经上一级人民检察院或者公安机关批准,且满足逮捕条件,具有下列情形的:(1)患有严重疾病、生活不能自理的;(2)怀孕或者正在哺乳自己婴儿的妇女;(3)系生活不能自理的人的唯一扶养人;(4)因为案件的特殊情况或者办理案件的需要,采取监视居住措施更为适宜的;(5)羁押期限届满,案件尚未办结,需要采取监视居住措施的。这一条大部分款项基本无歧义,但“因为办案的特殊情况或者办理案件的需要”规定的有些宽泛,笔者认为把这类情形限定在下述方面较为妥当:(1)跨区域交办案件;(2)犯罪嫌疑人或被告人以此为条件配合办案的;(3)能够节省司法资源的。只有严格限定情形,才能防止司法实践中对这项措施的滥用而导致侵害人权的现象发生,同时也是办案规范化和实现程序正义的需要。

  2.符合取保候审条件,但犯罪嫌疑人、被告人不能提出保证人,也不交纳保证金,且无固定住处或是涉嫌危害国家安全犯罪、恐怖活动犯罪、特别重大贿赂犯罪,在住处执行可能有碍侦查,经上一级人民检察院或者公安机关批准的。我们认为,“不能提出保证人”应该理解为不能提出符合条件的保证人和符合条件的保证人不愿保证的情形;“不交纳保证金”应该包括拒绝交纳保证金和交纳的保证金不足的情形。这里做法定范围内的扩大解释是符合司法实践的。

  二、执行场所

  1.“无固定住处”的理解问题,即什么情况下犯罪嫌疑人、被告人被视为“无固定住处”。《现代汉语词典》对下列名词的解释:“固定”指不变动或不移动(跟“流动”相对);“住处”指居住的处所或栖身之所;“居所”用英语说就是"temporary living place"即临时居住的地方。我国刑诉法规定“监视居住最长不得超过六个月”,我们可以这样理解,六个月以内的都应该是临时居所;最高人民法院关于适用《中华人民共和国民事诉讼法》若干问题的意见第4条规定:公民的住所地是指公民的户籍所在地;最高人民法院关于贯彻执行《中华人民共和国民法通则》若干问题的意见(试行)第9条规定:公民离开住所地最后连续居住一年以上的地方,为经常居住地。但住医院治病的除外。综上,我们认为“固定住处”是指自然人六个月以上不间断生活起居的栖身之所,公共场所除外。以六个月为限是因为“固定住处”不同与民事法律规定的“经常居住地”,而应与刑事法律规定的“居所”的时间范围相对应。

  2.指定的“居所”建筑、使用和管理问题。根据修改后的刑诉法规定,指定居所监视居住不得在羁押场所、专门的办案场所执行。我们认为,这里的“居所”适宜通过下列方式解决:一是由办案机关各自建筑、使用和管理“居所”;二是“居所”由省级办案机关统一规划、选址和建筑,并委托个案办案机关或“居所”所在地本系统机关使用和管理;三是“居所”基础设施完整,监视设备齐全,符合生活条件,距离城区适当(参考值为3公里);四是“居所”所需经费由国家财政专项办案经费支持,人员由办案机关自行解决。

  三、监视方式

  修改后的刑诉法第76条规定“可以采取电子监控、不定期检查等监视方法……侦查期间,可以对被监视居住的犯罪嫌疑人通信进行监控”,这里列举了几种监视方式,但也存在模糊之处,这里的“等监视方法”宜进一步明确,否则可能会造成其他非法方式的滥用,却因法律规定不完善而损害当事人人权。修改后的刑诉法的一大亮点是细化了技侦措施,“人民检察院在立案后,对于重大的贪污、贿赂犯罪案件以及利用职权实施的严重侵犯公民人身权利的重大犯罪案件,根据侦查犯罪的需要,经过严格的批准手续,可以采取技术侦查措施,按照规定交有关机关执行。”笔者认为,监视方法和技侦措施在指定居所监视居住方面要分两种情况:(1)“一般无固定住处类”指定居所监视居住,只能使用法定的电子监控、不定期检查、通信监控三种监视方法;(2)“法定经批准类”指定居所监视居住,可以使用技侦措施。同时,修改后的刑诉法没有规定什么属于技术侦查措施,这也造成了潜在的漏洞,建议有关部门尽快出台相关解释来明确。

  四、其他方面

  1.“特别重大贿赂犯罪”释义。参照刑法关于贪污犯罪定罪处刑标准、高检院《关于检察机关直接受理立案侦查中若干数额、数量标准的规定(试行)》以及贵州省有关贪污贿赂案件备案规定等规范性法律文件规定以及高检院有关意见,笔者认为,“特别重大贿赂犯罪”应从以下四个方面界定:(1)根据不同贿赂犯罪罪名,以涉案金额为标准宜为,个人受贿20万元以上,个人行贿50万元以上,其他贿赂犯罪100万元以上;(2)以身份为标准宜为,党政机关、重要职权部门的实职县处级以上干部;(3)以涉案人数为标准宜为,5人以上;(4)其他在一个市辖区有重大影响的案件。

  2.“在住处执行可能有碍侦查的”释义。主要包括以下几种情形:(1)同居人有老弱病残孕的;(2)同居人系同案犯的;(3)同居人有包庇隐匿犯罪嫌疑人、被告人行为的;(4)犯罪嫌疑人可能潜逃、串供或者隐匿、毁灭证据、转移赃款赃物的;(5)同案犯未控制的或其他涉案人员为被采取强制措施的;(6)固定住处不便于采取科技手段监视的;(7)跨区域案件,需要异地监视的。

  3.执行机关相关问题释义。修改后的刑诉法第72条规定“监视居住有公安机关执行”,全国人大常委会法工委刑法室原副主任黄太云在谈及此条款起草时讲到,“实践中决定机关对案件情况更为了解,在监视居住过程中对犯罪嫌疑人会见、通信、人身控制等方面的要求更为具体明确,由公安机关执行易因不了解有关情况而出现问题。但考虑到监视居住的执行主要在基层,而公安的派出机构一直设到社区一级。因此,还是维持了"监视居住由公安机关执行"的规定。”可以看出立法机关的本意对于“监视居住执行机关由决定机关协助参与执行”并未持否定态度。笔者认为,司法实践中尤其是对于指定居所的监视居住完全可以由决定机关协助参与执行,既符合立法原毅和修改后刑诉法第7条关于办案机关互相配合的规定,也有利于侦破案件,节约司法资源。


  (作者单位:贵州省安顺市人民检察院)