河北省人民政府


河北省个人所得税减征办法

　　(1994年6月1日河北省人民政府令第99号发布根据2002年9月24日河北省人民政府令第16号修订)

　　第一条　为减轻残疾人、孤老人员、烈属和其他特定人员的税负，根据《中华人民共和国个人所得税法》和《中华人民共和国个人所得税法实施条例》的有关规定，结合本省实际，制定本办法。

　　第二条　对在本省行政区域内有住所，或者无住所而在本省行政区域内居住满一年的下列人员，从1994年纳税年度起，经批准可以减征个人所得税：(一)残疾人，指持有县级以上残疾人联合会颁发的残疾证的人员；(二)孤老人员，指男年满60岁、女年满55岁及其以上且无子女的人员；(三)烈属，指持有革命烈士证的烈士的父母和配偶；(四)因严重自然灾害造成重大损失的。

　　第三条　残疾人、孤老人员和烈属本人独立从事个体生产经营取得的所得；工资薪金所得；对企事业单位的承包经营、承租经营所得；劳务报酬所得；稿酬所得；特许权使用费所得，减征80％的个人所得税。

　　第四条　因严重自然灾害造成重大损失的，可以减征个人所得税。属于个别的自然灾害，由本人申请，经所在地的地方税务机关核实提出减征意见，报上一级地方税务机关批准；属于区域性的自然灾害，由县级及其以上人民政府根据具体情况确定减征的比例和期限。

　　第五条　本办法自发布之日起施行。

国家外汇管理局


对外国驻华机构及其人员的外汇管理施行细则（附英文）
国家外汇管理局




一、为贯彻执行《中华人民共和国外汇管理暂行条例》第二十条、第二十一条的规定，特制定本细则。
二、各国驻华外交代表机构、领事机构、商务机构，驻华的国际组织机构和民间机构（以下统称驻华机构），外交官、领事官以及各驻华机构所属常驻人员,由外国或者港澳等地区汇入或者携入的自由外汇和人民币外汇票证，可以自行保存，可以卖给或者存入中国银行，也可以汇出境? 猓绻鼍常Φ卑凑铡抖酝饣恪⒐蠼鹗艉屯饣闫敝さ冉龉车墓芾硎┬邢冈颉钒炖怼? 三、凡与我国订有支付协定的国家，其驻华机构或人员汇入的记帐外汇，只限提取人民币。
四、各国驻华外交代表机构、领事机构,收取中国公民以人民币交付的签证费、认证费，如要求兑成外汇，须向所在地国家外汇管理总局或者分局提出书面申请，按照批准的意见办理。
五、驻华机构及其人员由外国或者港澳等地区携入的或者在中国境内购买的各种物品、设备、用具等，如果出售，所得人民币款项，中国银行不予供汇。
六、本细则由国家外汇管理总局公布施行。


(Promulgated by the State General Administration of ExchangeControl on August 10, 1981)

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)

Rules for the Implementation of Foreign Exchange Control Relating
to Foreign Representations in China and Their Personnel
(Promulgated by the State General Administration of Exchange
Control on August 10, 1981)
Article 1
These rules are formulated for implementing the stipulations in Articles
20 and 21 of the "Provisional Regulations for Exchange Control of the
People's Republic of China".
Article 2
Foreign exchange in convertible currency and payment instruments in
convertible Renminbi remitted or carried into China from foreign countries
or from Hongkong and Macao by foreign diplomatic missions, consulates,
official commercial offices, offices of international organizations and
non-governmental bodies resident in China (hereinafter called foreign
representations in China), diplomatic officials and consuls as well as
members of the permanent staff of the above foreign representations, may
be kept in their own possession, or sold to or deposited with the Bank of
China, or remitted out of China. If they are to be taken out of China, the
matter shall be handled according to the stipulations of the "Rules
Governing the Carrying of Foreign Exchange, Precious Metals and Payment
Instruments in Convertible Currency into or out of China".
Article 3
In regard to countries which have signed payments agreements with China,
their representations in China and personnel thereof shall only receive
payment in Renminbi when remittances to them are effected through a
clearing account.
Article 4
Where foreign diplomatic missions and consulates in China wish to convert
into foreign currency visa and certification fees received in Renminbi
from Chinese citizens, a written application has to be filed with the
State General Administration of Exchange Control or its branch offices for
approval.
Article 5
When foreign representations in China and their personnel sell commodities
and equipment they previously brought into China from abroad or from
Hongkong and Macao, or bought in China, the Bank of China shall not
provide them with foreign exchange for the Renminbi proceeds they receive
from the sale.
Article 6
These rules are promulgated by the State General Administration of
Exchange Control.



1981年8月10日