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财政部、国家煤炭工业局关于国有重点煤炭建设单位财务关系下放地方管理的通知

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财政部、国家煤炭工业局关于国有重点煤炭建设单位财务关系下放地方管理的通知

财政部 国家煤炭工业局


财政部、国家煤炭工业局关于国有重点煤炭建设单位财务关系下放地方管理的通知
财政部 国家煤炭工业局




各有关省、自治区、直辖市财政厅(局)、煤炭工业厅(局),中煤建设集团公司,
中国煤炭工业进出口集团公司,神华集团公司:
根据《国务院关于改革国有重点煤矿管理体制有关问题的通知》(国发〔1998〕22号)精神,我部下发了《关于国有重点煤炭企业财务关系下放管理的通知》(财经字〔1998〕39号)。经研究,决定从2000年1月1日起,将345户国有重点煤炭建设单位财务关系下
放地方管理。现将有关事项通知如下:
一、下放你省(区、市)管理的国有重点煤炭建设单位共××户,具体名单见附件一。
二、国有重点煤炭建设单位财务关系下放地方管理后,1999年度基本建设财务决算仍报送国家煤炭工业局,并抄报财政厅(局),国有重点煤炭建设单位1999年度主要财务指标见附件二;2000年度基本建设财务决算按新的隶属关系报送财政厅(局)。
附件:
一、国有重点煤炭建设单位财务关系下放名单
二、1999年国有重点煤炭建设单位主要财务指标表(略)

附件一:国有重点煤炭建设单位财务关系下放名单
北京市
1.北京矿务局
2.北京矿务局地质队
天津市
1.天津煤矿专用设备厂
2.天津津能投资公司
河北省
1.开滦(集团)公司
2.峰峰矿务局
3.邯郸矿务局
4.邢台矿业(集团)公司
5.井陉矿务局
6.兴隆矿务局
7.下花园煤矿
8.八宝山煤矿
9.蔚州矿业公司
10.中煤河北四处
11.宣东二号煤矿
12.吉美公司
13.沙蔚铁路有限公司
14.河北煤田地质局
15.华北煤炭医学院
16.河北建筑科技学院
17.秦皇岛煤校
18.石家庄煤校
19.张家口煤机厂
20.石家庄煤矿设计院
21.河北煤管局本部
山西省
1.大同煤矿集团公司
2.阳泉煤业(集团)公司
3.西山煤电(集团)公司
4.晋城矿务局
5.汾西矿务局
6.潞安矿务局
7.轩岗矿务局
8.山西煤炭机械化公司
9.山西煤矿设计院
10.王坪煤电集团公司
11.太原理工大学
12.山西通宝能源股份公司
13.中国煤博馆
14.山西煤管局基建办
15.山西煤管局基建局
16.山西煤田地质局
17.山西晋煤公司
18.霍州矿务局
19.山西煤炭厅机关
20.太原东山煤矿
21.阳泉南庄煤矿
22.阳泉固庄煤矿
23.山阴北周庄集运站
24.朔州小峪煤矿
黑龙江省
1.七台河矿业精煤(集团)公司
2.双鸭山矿务局
3.鹤岗矿务局
4.鸡西矿务局
5.鸡西煤机厂
6.鸡西煤机专用设备厂
7.佳木斯煤机厂
8.哈尔滨煤机厂
9.大成实业总公司
10.中煤国际合作总公司
11.哈尔滨设计院
12.鸡西煤医专
13.煤矿机电设备制造公司
14.黑龙江地质局
15.黑龙江矿业学院
16.黑龙江煤管局本部
吉林省
1.辽源矿务局
2.通化矿务局
3.舒兰矿务局
4.珲春矿务局
5.辽源煤机厂
6.蛟河煤机厂
7.营城煤机厂
8.长春设计研究院
9.长春煤研所
10.东北煤炭环保所
11.长春东煤通讯信息开发公司
12.东北煤炭建设公司
13.吉林工业学校
14.吉林煤田地质局
15.吉林煤管局本部
辽宁省
1.铁法煤业(集团)公司
2.沈阳矿务局
3.抚顺矿务局
4.阜新矿务局
5.南票矿务局
6.北票矿务局
7.抚顺煤矿电机厂
8.抚顺煤矿安全仪器厂
9.抚顺矿灯厂
10.沈阳煤矿建设机械厂
11.沈阳辽煤汽修厂
12.辽宁工程技术大学
13.沈阳煤研所
14.阜新工业学校
15.抚顺工业专门学校
16.东煤施工设备租赁总站
17.东北煤田地质局
18.辽宁煤管局本部
内蒙古自治区
1.平庄矿务局
2.大雁矿务局
3.霍林河煤业(集团)公司
4.扎赉诺尔矿务局
5.宝日希勒第一煤矿
6.内蒙古胜利矿区筹建处
7.内蒙古煤田地质局
8.内蒙古设计院
9.内蒙古煤机厂
10.内蒙古煤管局基建办
11.唐公塔煤矿
12.唐公塔集装站
13.宝日希勒露天矿
14.海拉尔煤校
15.内蒙古煤管局本部
江苏省
1.徐州矿务集团有限公司
2.无锡煤矿机械厂
3.江苏省第一工业设计院
4.徐州建筑职业技术学院
5.扬州煤炭烹饪技工学校
江西省
1.萍乡矿业(集团)公司
2.丰城矿务局
3.英岗岭矿务局
4.乐平矿务局
5.江西煤矿建设公司
6.江西煤田地质局
7.江西煤炭厅房建办
8.庐山煤矿疗养院
9.江西煤矿设计院
10.萍乡市王坑电厂
11.洛市矿务局
12.江西煤管局本部
山东省
1.枣庄矿业(集团)公司
2.龙口矿务局
3.新汶矿业(集团)公司
4.肥城矿业(集团)公司
5.淄博矿务局
6.临沂矿务局
7.兖矿集团有限公司
8.山东坊子煤矿
9.山东矿业学院
10.山东矿院济南分院
11.中国煤炭经济学院
12.山东煤炭教育学院
13.泰山煤炭疗养院
14.山东煤田地质
15.山东煤炭科研所
16.山东煤矿信息计算中心
17.济南煤矿设计研究院
18.石臼所公司
19.山东煤矿总医院
20.山东煤管局本部
河南省
1.平顶山煤业(集团)公司
2.义马煤业(集团)公司
3.永城煤电(集团)公司
4.郑州煤炭工业(集团)公司
5.鹤壁矿务局
6.焦作矿务局
7.郑州煤干院
8.河南煤炭工业学校
9.河南省地方煤矿公司
10.郑州矿业建设集团公司
11.河南矿业建安公司
12.河南工程咨询监理公司
13.郑州东方施工设备租赁站
14.河南省煤炭工业厅服务中心
15.河南省煤炭工业厅信息中心
16.郑州煤机厂
17.郑州煤矿设计院
18.河南煤田地质局
19.焦作工学院
20.河南煤炭总医院
21.浚鹤铁路建设指挥部
22.河南省建设投资公司
23.河南省地方煤矿公司平禹铁路
湖南省
1.涟邵矿务局
2.资兴矿务局
3.白沙矿务局
4.湖南省煤炭公司
5.湖南省建安公司
6.湘潭工学院
7.长沙煤矿设计院
8.湖南省煤干校
9.株洲洗煤厂
10.一六九厂
11.湘潭煤机厂
12.煤矿设备租赁站
13.湖南煤田地质局
14.湖南煤管局本部
四川省
1.攀枝花矿务局
2.芙蓉矿务局
3.广旺矿务局
4.达竹矿务局
5.华蓥山矿务局
6.筠连矿区筹建处
7.古叙田矿区有限公司
8.西南煤炭物资总公司
9.四川煤矿基建公司
11.四川煤田地质局
12.成都煤干院
13.古蔺煤硫矿
14.四川煤管局本部
贵州省
1.盘江煤电(集团)公司
2.水城矿务局
3.林东矿务局
4.贵州煤田地质局
5.盘江化工厂
6.贵阳矿灯厂
7.六盘水煤机厂
8.贵州煤炭供销公司
9.贵州省煤矿设计院
10.贵阳煤校
11.贵州煤炭厅基建办
12.六枝矿务局(已破产)
13.贵州煤管局本部
云南省
1.云南基建兴云煤矿
2.云南基建公司
3.师宗大舍煤矿
4.一平浪煤矿
5.羊场煤矿
6.来宾煤矿
7.云南田坝煤矿
8.昆明煤机总厂
9.云南煤炭化工厂
10.云南煤田地质局
11.昆明煤矿设计院
12.云南煤炭技工学校
13.西双版纳勐养煤矿
14.小龙潭煤矿
15.云南煤管局本部
陕西省
1.铜川矿务局
2.陕西煤炭基建公司
3.蒲白矿务局
4.澄合矿务局
5.韩城矿务局
6.黄陵矿业有限公司
7.南川一号矿
8.陕西煤校
9.西安煤炭卫校
10.临潼康复医院
11.西安煤机厂
12.陕西地质局
13.西安科技学院
14.西安煤炭监理中心
15.陕西煤研所
16.榆神矿区
17.陕西煤管局机关
甘肃省
1.华亭矿区建管会
2.窑街矿务局
3.靖远矿务局
4.阿干煤矿
5.山丹煤矿
6.兰州煤矿设计院
7.甘肃煤炭物资总公司
8.兰州矿灯厂
9.甘肃金属支架厂
10.兰州煤机厂
11.甘肃煤炭职业病防治医院
12.甘肃煤田地质局
13.甘肃煤管局本部
宁夏自治区
1.灵武矿务局
2.大古铁路公司
3.石炭井矿务局
4.石嘴山矿务局
5.汝箕沟煤矿
6.宁夏煤田地质局
7.宁夏煤炭通讯信息中心
8.西北煤矿机械总厂
9.宁夏太阳神宾馆
10.宁夏煤炭基建公司
11.宁夏煤管局本部
重庆市
1.南桐矿务局
2.天府矿务局
3.松藻矿务局
4.永荣矿务局
5.中梁山矿务局
6.国营八四五厂
7.重庆煤矿安全仪器厂
8.重庆煤炭工业公司
9.重庆136地质队
10.重庆地质研究所
11.重庆煤炭建设安装一公司
12.重庆煤炭建筑安装二公司
13.重庆工程技工学校
14.重庆市职业技工学校
15.重庆煤矿安培中心
16.重庆煤管局本部
新疆自治区
1.艾维尔沟煤矿
2.哈密矿务局
3.乌鲁木齐矿务局
4.新疆煤田地质局
5.新疆工业高等专科学校
6.新疆煤田灭火工程处
7.新疆煤炭工业管理局
8.新疆煤炭工贸总公司
9.乌鲁木齐设计研究院
10.新疆煤炭运销公司
11.新疆煤炭厅本部
安徽省
1.淮南矿业集团公司
2.淮北矿业集团公司
3.淮南煤矿机械厂
4.淮南钢铁厂
5.中煤第三建设公司
6.中煤特殊工程公司
7.合肥设计院
8.安徽煤田地质局
9.煤炭科学研究总院合肥研究所
10.安徽煤炭局
广东省
1.广东省越能实业开发公司
2.广东省曲仁矿务局
3.广东省梅县矿务局
4.广东省重工建筑设计院
5.广东省工业贸易学校
浙江省
1.开化石煤综合厂
2.杭州煤炭设计院
3.杭州煤校
4.浙江汇明能源公司
5.煤山矿灯厂
6.长广煤矿公司
福建省
1.福建煤田地质局
湖北省
1.湖北煤机厂
青海省
1.青海重工业厅
中煤建设集团公司
1.中煤第一建设公司
2.中煤建筑安装公司
3.中煤第五建设公司
4.煤炭工业西安设计院
5.中煤设备成套公司
6.海南长坡煤矿
7.华晋焦煤公司
8.煤炭工业邯郸设计院
9.中煤建设集团本部
中煤进出口集团公司
1.平朔煤炭工业公司
2.平朔安家岭矿
3.秦皇岛储运中心
4.大屯煤电(集团)公司
5.太原煤炭气化(集团)公司
6.北京煤机厂
7.中煤工程机械装备集团公司
8.中国地方煤矿总公司
9.上海电器厂
10.中国煤炭物产集团公司
神华集团公司
1.准格尔煤炭工业公司
2.海勃湾矿务局
3.万利煤业集团公司
4.包头矿务局
5.乌达矿务局



2000年5月22日

关于进一步扩大招商引资的若干规定

广西壮族自治区玉林市人民政府、中共玉林市委员会


玉发〔2004〕18号
关于进一步扩大招商引资的若干规定

为进一步扩大对外开放,加大我市招商引资工作力度,努力形成大招商、大发展的局面,掀起新一轮招商引资的热潮,增大我市经济建设的投资总量,促进我市经济跨越式发展,根据《自治区党委、自治区人民政府关于深入实施开放带动战略全面提高对外开放水平的决定》(桂发〔2003〕17号)等有关文件精神,结合我市实际,特制定本规定。
一、适用范围及鼓励投资范围
第一条 本规定所指的外来投资者是指市外、区外、境外来我市投资的单位和个人。
第二条 凡在我市行政区域内投资兴建符合我市产业发展方向的外来投资者,除享受国家、自治区规定的优惠政策外,同时享受本规定的优惠政策。
第三条 积极吸引外来投资者到我市兴办企业,鼓励以以下方式到玉林投资发展:
(一)举办独资、合资和合作经营企业;
(二)购买、参股、控股、兼并、租赁国有、集体或民营企业;
(三)开展加工贸易、补偿贸易和技术转让及无形资产投入等;
(四)举办“建设—经营—移交”(BOT)项目;
(五)除法律、法规禁止以外的其它投资方式。
二、完善我市招商引资机构
第四条 成立玉林市招商引资工作领导小组,作为全市招商引资工作的指导、协调、管理和决策机构。组长由市委书记、市长担任,成员由招商促进局、发展和改革委员会、经济委员会、国资委、财政局、商务局、环保局、国土资源局、建设局、规划局、监察局、公安局、劳动和社会保障局、安监局、物价局、政务中心、市经济开发区、国税局、地税局、工商局、质量技术监督局、人民银行以及海关、检验检疫等有关部门组成。领导小组下设办公室,办公室设在市招商促进局,办公室主任由市招商促进局局长兼任。
第五条 市招商促进局作为玉林市的专职招商引资管理机构,全面负责研究政策措施、项目对外发布、投资跟踪服务、办理投诉、督促检查、统计及协调服务等工作。
各县(市)区成立相应的招商引资管理机构,具体负责招商引资工作。
第六条 设立玉林市外来投资投诉中心、玉林市外来投资服务中心,统一归口市招商促进局管理。投诉中心负责办理外来投资者的投诉;服务中心负责项目登记代办服务、上门走访座谈等工作。经业主委托,项目新建报批、年检等工作可由服务中心代办。
三、提供服务保障
第七条 营造开放、宽松的投资环境,强化政府服务意识,主动为外来投资者提供优质服务。对经玉林市招商引资工作领导小组办公室认定的重大外来投资项目,实行“一事一议,一企一策,特事特办”的原则。根据项目投资规模,分别由市、县(市)区领导和有关部门领导负责,对项目进展情况实行跟踪服务,及时帮助解决项目报批、建设和生产经营过程中遇到的困难和问题。
第八条 进一步规范行政行为,认真实行首问负责制、服务承诺制、一次性告知制和责任追究制度。对损害玉林市投资环境的单位及个人,严格按照《玉林市关于损害经济发展软环境行为的责任追究办法(试行)》、《玉林市关于行政机关工作人员行政过错责任追究暂行办法》等有关规定从严处理。
第九条 对投资项目的审批一律实行政务中心大厅“一站式服务、窗口式受理、授权窗口审批、一个窗口收件和出件、并联式审批”的工作方式,切实减少审批环节,提高审批效率。
第十条 禁止各部门、各单位向投资企业乱检查、乱摊派、乱收费、乱罚款。对不符合法律、法规、规章、规定的检查、收费和摊派,投资企业有权拒绝。对投资企业实施的行政处罚,必须出具法律法规依据,不得滥施处罚,必须处罚的,有关部门要及时将处理意见向市招商促进局通报。
第十一条 认真处理外来投资投诉案件,坚决保护投资者合法权益。市外来投资投诉中心要建立快速反应处理机制,对客商的一般性投诉必须在5个工作日内办结,有特殊情况不能在规定时间内办结的,或需要有关部门或上级部门协调解决的,要抓紧办理,并及时把办理情况反馈给投诉者。对推诿扯皮、久拖不办的单位,要进行通报并追究单位一把手责任。涉及外来投资企业的案件,司法部门要依法从快立案、审结、执行。
第十二条 建立招商引资工作办公会议制度。每季度召开一次以玉林市招商引资工作领导小组成员为主的办公协调会,专门听取招商引资工作情况汇报,研究解决招商引资工作中出现的新情况、新问题。
四、招商引资的重点、方式
第十三条 招商引资重点
(一)重点面向广东、江苏、浙江、福建、上海等沿海发达省市以及港澳台、东盟等地区。同时,加大对日本、韩国、欧美等发达国家和地区的招商引资力度,力争取得新的突破。
(二)重点发挥南博会、玉博会等各类招商会、洽谈会对招商引资的促进作用。要以“服务南博会、办好玉博会”为重点,精心组织好一批参展企业和项目参加南博会、玉博会,推销产品和项目,吸引投资。
(三)重点突出工业项目招商,同时推进农业、第三产业、城镇基础设施建设和社会事业的招商。
第十四条 招商引资方式
(一)以园区招商。鼓励和积极引导外来投资者进入我市园区投资发展。充分发挥我市园区在招商引资中的重要作用,将市经济开发区、玉柴工业园、容县侨乡经济开发区、北流民安陶瓷工业园区以及其他各县(市)区、各重点乡镇工业集聚区建设成为我市招商引资的载体、对外开放的窗口。
(二)以优势产业、优势企业、优势资产招商。要围绕机械、建材、制药、陶瓷、农产品加工等优势产业开展招商引资。从我市优势企业中选择一批资产优、市场好、竞争力强的项目,面向国际大公司、大财团进行招商,争取有更多的世界500强和国内100强企业来我市投资发展。
(三)以项目招商。由市发展与改革委员会负责建立和完善市级招商引资项目库,加快推出一批市场前景好、科技含量高的重点项目,包括推出一批重点国有企业改革项目。进入市级项目库的项目,投资规模应在1000万元以上。今后,由市组织的招商引资活动,将主要从市级项目库储备项目中挑选推介。
(四)采取政府倡导与民间组织参与、集中推介与分散推广、走出去与请进来相结合等方式,大力开展各种形式的上门招商、中介招商、委托招商、驻点招商、网上招商、以商招商、亲缘招商等多种招商引资活动。
五、优惠政策
第十五条 税收优惠办法
(一)新办生产性企业自投产之日起,前3年免征企业所得税,期满后5年内由地方政府按实际上缴所得税地方留成部分的50%给予奖励。
(二)收购或投资控股(外来投资者占50%以上的股权比例)现有生产性企业,扣除原企业上年上缴所得税基数后,比照本条第(一)款规定予以奖励。
(三)投资交通、水利、城市公共设施等基础设施项目,在享受国家减免税优惠政策期满后的3年内,由地方政府按企业实际上缴所得税地方留成部分全额予以奖励。
(四)兴办旅游、商业、物流等服务业项目,固定资产投资在1000万元以上的,自营业之日起,第一年由地方政府按企业实际上缴所得税地方留成部分全额给予奖励,后两年按50%给予奖励;
(五)投资从事种植业、林果业、水产畜牧业,按该企业提供地方财政增加部分的30%给予奖励,奖励年限为5年。
第十六条 用地优惠办法
(一)对进入经济开发区、工业园区、工业集聚区并且按规定采取协议出让的工业项目用地,可给予一定的地价优惠,即按成本价确定出让金。对一次性缴纳土地出让金有困难的,允许其在法定期限内分期付款,即先按出让合同约定的土地出让金的50%缴纳首期出让金,余下部分根据企业固定资产投资总额大小给予适当的缓缴期:
1、投资总额在1000万元以下的项目,可给予2年的缓缴期;
2、投资总额在1000—3000万元的项目,可给予3年的缓缴期;
3、投资总额在3000—5000万元的项目,可给予4年的缓缴期;
4、投资总额在5000万元以上的项目,可给予5年的缓缴期;
5、若属国家级认定的高新技术产业化项目,可给予更长的缓缴期。
(二)建设项目依法使用国有农林场国有土地的,其土地补偿费、安置补助费的补偿标准为征用当地同类集体土地的土地补偿费、安置补助费的70%;青苗、地上附着物补偿费按征用集体土地的补偿办法办理;按规定采取协议出让的,出让金可按成本价确定。
(三)鼓励利用“四荒”发展工业。
1、开发国有荒山、荒坡、荒地、荒滩等未利用土地用于工业项目建设的,可以免缴土地补偿费。采取协议出让的,土地出让金可按成本价确定,实行土地使用权50年不变。达到出让合同约定的开发投资总额的50%以上或者已形成工业用地条件的,土地使用权可以依法转让、出租、抵押;采取租赁方式供地的,5年内政府免收租金;以入股方式供地的,从获利年度起,5年内政府不参与分红。
2、开发农村集体荒山、荒坡、荒地、荒滩等未利用土地用于工业项目建设的,可采取租赁、入股、联营等方式供地,保留集体土地性质,实行土地使用权30年不变,但必须办理集体土地使用手续、经村民会议三分之二以上成员或三分之二以上村民代表同意,并签订合同,明确双方权利和义务。
(四)固定资产投资额超亿元的生产性项目,可以视投资额大小另行商定优惠办法。
第十七条 其他规费优惠办法
(一)对投资新办生产性企业及原有生产性企业增资项目,自投产之日起,3年内除水资源费、环保排污费、超标排污费、污水处理费、城市配套费外,代国家和自治区收取的行政事业性收费按最低标准收取。本市规定的行政事业性收费:收费部门属财政全额拨款的,一律免收;属财政差额拨款的,只按标准的15%收取;属自收自支的,按标准的30%收取。3年后,按照《玉林市行政事业性收费目录》和物价部门核准的最低标准收取。
(二)兼并、收购国有、集体、乡镇企业,一次性付清价款的,按审批范围及权限,经市、县(市)区政府核定,予以一定程度的价款减让。如一次性付清有困难的,经批准可分期支付。
六、加强全市各级各部门之间的招商合作
第十八条 实行在全市范围内进入园区“异地安商,税收分成”的办法,鼓励各县(市)区之间,各乡镇之间,各乡镇与各县(市)区之间,各乡镇、各县(市)区与市直之间进行招商合作,在全市范围内进行异地安商。充分尊重外来投资者的办厂意愿,在符合土地利用和城建总体规划的前提下,只要企业主愿意在玉林投资办厂,不管落户在哪个县(市)区、哪个乡镇,全市各级各部门都要给予大力支持,按照各自职责全力做好服务工作。投资建厂所产生的地方实得税收由财政部门负责调配。具体方式如下:
(一)各县(市)区之间的税收调配。甲县引来的客商去乙县投资建厂,前五年所产生的地方实得税收甲占40%、乙占60%。后五年甲占30%、乙占70%。
(二)各县(市)区、各乡镇引来的客商在市直经济开发区、工业园区投资建厂的,10年内,各县(市)区、各乡镇每年可分享地方实得税收的50%。各乡镇引来的客商在本县(市)区直工业集聚区投资建厂,10年内,各乡镇每年可分享地方实得税收的50%。
(三)各乡镇引来的客商去其他乡镇、县(市)区投资建厂的,地方实得税收调配比照本条第(一)款。
七、奖励
第十九 条奖励对象
凡直接引进外来投资者来玉林投资的单位(中介)和个人,均可予以奖励。
第二十条 奖励范围
受奖励的外来投资项目指的是玉林市外的投资者来玉林投资新办工业、农业、旅游业及基础设施等领域的项目,奖励起算标准为投资总金额100万元人民币。
第二十一条 奖励标准
凡引进外来投资项目,按实际到位金额的5‰给予奖励(境外资金按资金解缴日中国人民银行公布的外汇牌价折算成人民币奖励)。
对投资总额超过1000万美元的重大项目,除全额享受自治区奖励外,我市仍按5‰的标准给予奖励。
第二十二条 奖励程序
凡申请奖励的单位和个人向市招商促进局申报,并提供引进的外来投资企业的批准证书、营业执照、验资报告和税务登记等证书复印件。允许按资金到位情况逐年申报,但最长不能超过三年。第一次申报期限为企业开工日起一年内,过期不申报者视自动放弃奖励。市招商促进局一个月内对申报材料进行审核,签署意见后报市招商引资工作领导小组审定。
第二十三条 奖金来源
对外来投资项目引进单位和个人的奖金,根据外来投资企业税收归属关系,由同级财政列支,纳入同年财政预算。
第二十四条 奖励实施细则另行规定。
八、其它
第二十五条 本规定由市招商促进局负责解释。
第二十六条 本规定自发布之日起施行。本规定实施前玉林市颁布的有关文件,凡与本规定相抵触的,一律以本规定为准。

中共玉林市委员会  
玉林市人民政府
2004年6月23日




PROTECTION OF WAGES ON INSOLVENCY ORDINANCE ——附加英文版

Hong Kong


PROTECTION OF WAGES ON INSOLVENCY ORDINANCE
 (CHAPTER 380)
 CONTENTS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  stablishment and incorporation of Wages on Insolvency Fund Board
  unctions and powers of the Board
  oard to be subject to directions of the Governor in Council
  
  III   FUND
  stablishment of Protection of Wages on Insolvency Fund
  ayments from the Fund
  
  IV    FINANCIAL PROVISIONS
  inancial year and estimates
  ank account
  Investment of moneys
  Accounts
  Auditors
  Statements and reports to be laid on table of Legislative Council
  Costs of administering the Fund
  
  V    PAYMENT FROM THE FUND
  Entitlement to apply for ex gratia payment
  Payment
  Review by Board
  Additional power of Commissioner
  Verification of application
  Decisions under this Part not to be challenged
  Power of Commissioner to delegate
  Payment not to affect right to legal aid
  Proof by certificate
  
  VI    RECOVERY OF PAYMENTS
  Subrogation
  Recovery of payment made by mistake
  
  VII   MISCELLANEOUS
  Offences
  Regulations
  Power of Governor to amend Schedule
  Transitional
  
  dule Protection of Wages on Insolvency Fund Board
  
  rovide for the establishment of a board to administer the
Protection
  ages on Insolvency Fund, to provide for payment of monies from
the
  to employees whose employers become insolvent; and for matters
  ected therewith or incidental thereto.
  April 1985] L. N. 100 of 1985
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Protection of Wages on 
Insolvency
  nance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  licant" means any person who would, on the winding up of a company,
be
  tled to priority under section 265 (1) (b), (c), (ca) or (cc) of 
the
  anies Ordinance (Cap. 32) or who would, on a bankruptcy, be 
entitled
  riority under section 38 (1) (b), (c), (ca) or (cc) of the 
Bankruptcy
  nance (Cap. 6) other than a person whose employer is an individual
and
  is a member of the family of that employer and who dwells in the 
same
  ling as that employer; (Amended 48 of 1987 s. 2; 38 of 1989 s.
2)
  kruptcy petition" means a bankruptcy petition under the 
Bankruptcy
  nance (Cap. 6);
  rd" means the Protection of Wages on Insolvency Fund Board
established
  ection 3;
  missioner" means the Commissioner for Labour;
  pany" means any body which is liable to be wound up 
under the
  anies Ordinance (Cap. 32);
  ancial year" means the financial year of the Fund fixed under 
section
  Fund" means the Protection of Wages on Insolvency Fund referred
to in
  ion 6;
  y" has the meaning assigned to it by section 2 of the 
Business
  stration Ordinance (Cap. 310);
  everance payment" means a severance payment payable by an
employer to
  mployee under section 31B (1) of the Employment Ordinance (Cap.
57);
  laced 45 of 1991 s. 2)
  "wages" means wages or salary in respect of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (b) or (c) of the Companies Ordinance
(Cap.
  or who would, on a bankruptcy, be entitled to priority under 
section
  1) (b) or (c) of the Bankruptcy Ordinance (Cap. 6), save 
that the
  nt specified in section 265 (1) (b) or (c) of the Companies
Ordinance
  . 32) or section 38 (1) (b) or (c) of the Bankruptcy Ordinance 
(Cap.
  as the case may be) as the maximum amount in respect of 
which an
  icant would be entitled to priority, or any amount 
substituted
  efor under section 265 (1A) or (1B) of the Companies Ordinance 
(Cap.
  or (as the case may be) section 38 (2), (2A) or (2B) of the
Bankruptcy
  nance (Cap. 6), shall not apply; (Amended 15 of 1993 s. 2)
  "wages in lieu of notice" means wages in lieu of notice in respect 
of
  h an applicant would, on the winding up of a company, be entitled 
to
  rity under section 265 (1) (cc) of the Companies Ordinance (Cap. 
32),
  ould, in a bankruptcy, be entitled to priority under section 38
(1)
  of the Bankruptcy Ordinance (Cap. 6), save that the amount 
specified
  ection 265 (1) (cc) of the Companies Ordinance (Cap. 32) or
section 38
  (cc) of the Bankruptcy Ordinance (Cap. 6) (as the case may be)
as the
  mum amount in respect of which an applicant would be 
entitled to
  rity shall not apply; (Added 48 of 1987 s. 2. Amended 15 of 1993
s. 2)
  ding-up petition" means a winding-up petition under Part V or X
of the
  anies Ordinance (Cap. 32).
 PART II PROTECTION OF WAGES ON INSOLVENCY FUND BOARD
  
  stablishment and incorporation of Wages on Insolvency Fund Board
  There is hereby established a board to be known as the Protection 
of
  s on Insolvency Fund Board and in the Chinese language as which 
shall
  body corporate.
  The Board shall consist of a Chairman appointed under the Schedule
and
  more than 10 members appointed by the Governor as follows--
  subject to paragraph (b) not more than 4 public officers;
  equal numbers of persons who, in his opinion, represent employers 
and
  ons who, in his opinion, represent employees.
  The Governor shall give notice of each appointment by notice in 
the
  tte.
  The Schedule shall have effect with respect to the Board.
  unctions and powers of the Board
  The Board shall have the following functions--
  to administer the Fund;
  to make recommendations to the Governor with respect to the 
rate of
  ; and
  to perform such other duties as are imposed or other powers as 
are
  erred on it by this Ordinance.
  The Board may do all such things as are necessary for, or 
incidental
  onducive to, the better carrying out of the functions of the Board
and
  in particular, but without prejudice to the generality 
of the
  going--
  hold, acquire or lease all kinds of property whether 
movable or
  vable;
  sell or otherwise dispose of all kinds of property whether movable 
or
  vable;
  subject to section 10, invest its funds in such manner and to 
such
  nt as it thinks necessary or expedient; and
  with the prior consent of the Financial Secretary, borrow 
money in
  manner and on such securities or terms as it thinks expedient.
  oard to be subject to directions of the Governor in Council
  Governor in Council may give to the Board such directions as he
thinks
  with respect to the exercise of its functions under this Ordinance
and
  Board shall comply with any such direction.
 PART III FUND
  
  stablishment of Protection of Wages on Insolvency Fund
  fund known as the Protection of Wages on Insolvency Fund 
established
  r the provisions of section 21 of the Business Registration
Ordinance
  . 310) in force immediately before the commencement of this 
Ordinance
  l be deemed to be established and continue in existence under 
this
  ion, and shall consist of--
  moneys that are paid by the Commissioner of Inland Revenue under 
that
  ion whether paid before or after the commencement of this
Ordinance;
  moneys recovered under Part VI;
  interest and other income derived from the moneys and 
investments
  rising the Fund; and
  other moneys lawfully paid into the Fund.
  ayments from the Fund
  e shall be paid from the Fund the following--
  payments to applicants under section 16;
  expenses incurred by the Board for the purposes of this Ordinance;
  capital, interest and charges in respect of any loan; and
  any other sums required or permitted to be paid by the Fund under
this
  nance.
 PART IV FINANCIAL PROVISIONS
  
  inancial year and estimates
  The Board may, from time to time, with the prior approval 
of the
  rnor, fix a period to be the financial year of the Fund.
  In each financial year, before a date to be fixed by the Governor,
the
  d shall submit to the Governor, for his approval, estimates 
of the
  me and expenditure of the Fund for the next financial year:
  ided that the estimates for the first financial year of the Fund
shall
  ubmitted as soon as practicable after the commencement 
of this
  nance.
  The Governor shall consider the estimates submitted to 
him under
  ection (2) and may approve or reject them and, in the 
case of
  ction, may require the Board to resubmit the estimates 
modified in
  manner and within such time as the Governor may direct.
  The Board may, from time to time, vary the estimates approved 
under
  ection (3) and shall, as soon as practicable, deliver to the 
Governor
  atement in writing containing details of any variation.
  ank account
  Board shall open and maintain an account with a bank approved by 
the
  ncial Secretary and shall pay all moneys of the Fund 
into that
  unt.
  Investment of moneys
  moneys of the Fund that are not immediately required by the Board 
may
  
  deposited on fixed term or call deposit or in a savings account
in
  bank licensed under the Banking Ordinance (Cap. 155); or
  with the prior approval of the Financial Secretary, invested in 
such
  r investments as the Board thinks fit.
  Accounts
  Board shall--
  keep and maintain such accounts and records of all transactions
of the
  as the Director of Accounting Services may require; and
  after the end of each financial year cause to be prepared a 
statement
  he accounts of the Fund which shall include an income and 
expenditure
  unt and balance sheet and shall be signed by the Chairman.
  Auditors
  The Board shall at the commencement of each financial year 
appoint
  tors, who shall be entitled to have access to all books of 
account,
  hers and other records kept by the Board and to 
require such
  rmation and explanations as they may think fit.
  The auditors shall audit the statement of accounts prepared 
under
  ion 11 and shall report thereon to the Board.
  Statements and reports to be laid on table of Legislative Council
  The Board shall, within 6 months after the end of each financial 
year
  uch further time as the Governor may for any particular year 
allow,
  it to the Governor a report on the activities of the Board for 
that
  ncial year including copies of the statement of accounts 
prepared
  r section 11 and the report made under section 12.
  The Governor shall cause the reports and statements received 
by him
  r subsection
  to be laid on the table of the Legislative Council.
  Costs of administering the Fund
  All costs and expenses incurred by the Government in
administering the
  shall be a charge upon general revenue.
  The Financial Secretary may direct that a supervision fee 
to be
  rmined by him, in relation to such period as may be determined
by him,
  l be charged against the income of the Fund and shall at a 
time
  rmined by him be paid to him by the Board from the Fund and paid 
by
  into general revenue.
 PART V PAYMENT FROM THE FUND
  
  Entitlement to apply for ex gratia payment
  Subject to this Part, an applicant to whom--
  wages are due and unpaid;
  wages in lieu of notice are due and unpaid; or
  the liability to be paid a severance payment has arisen 
and the
  rance payment is unpaid, whether or not the severance payment is 
then
  may apply for an ex gratia payment from the Fund in respect of 
the
  s, wages in lieu of notice or the severance payment, as the case 
may
  or all or any of them. (Replaced 38 of 1989 s. 3)
  An application under subsection (1) (in this Part called an
  lication" ) shall be made to the Commissioner in writing in a 
form
  oved by him. (Amended 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect of 
any
  s for services rendered before 1 April 1985.
  No applicant shall apply for payment from the Fund in respect of
wages
  ieu of notice arising out of a contract of employment 
terminated
  re the commencement of the Protection of Wages on Insolvency
  ndment) Ordinance 1987 (48 of 1987). (Added 48 of 1987 s. 3)
  No applicant shall apply for payment from the Fund in respect 
of a
  rance payment the liability for payment of which arose 
before the
  encement of the Protection of Wages on Insolvency 
(Amendment)
  nance 1989 (38 of 1989). (Added 38 of 1989 s. 3)
  
  Payment
  Subject to subsections (1B) and (2) where it appears 
to the
  issioner that an employer has failed to pay any wages, wages in 
lieu
  otice or severance payment, as the case may be, or all or any of 
them
  n applicant and that--
  in the case of an employer who is not a company--
  a bankruptcy petition has been presented against him; or
  he has committed an act of bankruptcy within the meaning of
section 3
  he Bankruptcy Ordinance (Cap. 6) but a petition cannot be 
presented
  nst him by reason of section 6 (1) (a) of that Ordinance; or
(Replaced
  f 1988 s. 2)
  in the case of an employer who is a company, a winding-uppetition 
has
  presented against that employer,
  ay make an ex gratia payment to the applicant out of the Fund of 
the
  nt of the wages, wages in lieu of notice or severance payment,
as the
  may be, or all or any of them.
  When the Commissioner makes a payment under subsection (1) (a) 
(ii),
  hall give notice of the payment and the reasons therefor 
in the
  tte. (Added 41 of 1988 s. 2)
  Where an application has been made in respect of a severance 
payment
  h is not due at the date of the application, the 
Commissioner may
  r consideration of the application until the severance payment
becomes
  (Added 38 of 1989 s. 4)
  The Commissioner shall not make any payment under subsection
(1)--
  to the applicant unless the applicant has verified his
application by
  atutory declaration in a form approved by the Commissioner;
  ) of an amount exceeding $18,000 in respect of wages; (Replaced
15 of
  s. 3)
  ) (Repealed 15 of 1993 s. 3)
  in respect of wages for services rendered more than 4 months prior 
to
  date of application;
  in respect of wages in lieu of notice--
  ) of an amount exceeding--
  the equivalent of 1 month's wages of the applicant; or
  $6,000,
  hever is the lesser; or (Amended 15 of 1993 s. 3)
  subject to subsection (2A), which became due more than 4 months
prior
  he date of application; or (Replaced 38 of 1989 s. 4)
  in respect of a severance payment--
  of an amount exceeding the aggregate of $8,000 and half of that 
part
  he applicant's entitlement to severance payment in excess of 
$8,000;
  Replaced 45 of 1991 s. 3)
  the liability for payment of which arose more than 4 months prior 
to
  date of application. (Added 38 of 1989 s. 4)
  Subsection (2) (e) (ii) shall not apply to wages in lieu of 
notice
  ing out of a contract of employment terminated before the
commencement
  he Protection of Wages on Insolvency (Amendment) Ordinance 1989
(38 of
  ). (Added 38 of 1989 s. 4)
  ) The Legislative Council may be
  lution amend the period specified in subsection (2) (e) (i) (A)
or the
  nt specified in subsection (2) (b), (e) (i) (B) or (f) (i). 
(Added 48
  987 s. 4. Amended 15 of 1993 s. 3)
  nded 48 of 1987 s. 4; 38 of 1989 s. 4)
  
  Review by Board
  Any applicant aggrieved by any decision of the Commissioner 
under
  ion 16 may in writing--
  request the Commissioner to give reasons for that decision; and
  after being given reasons under paragraph  (a), 
request  the
  issioner to refer the application to the Board.
  Upon receiving a request from an applicant under subsection (1) 
(b),
  Commissioner shall forward all documents relating to the 
application
  he Chairman of the Board.
  The Board may confirm or vary any decision of the Commissioner 
on an
  ication referred to it under this section or may for those 
purposes
  ire the Commissioner to make further inquiries relating 
to the
  ication.
  Additional power of Commissioner
  Notwithstanding that in any particular case a petition referred
to in
  ion 16 (1) (a) (i) or (b) has not been presented against an 
employer,
  Commissioner may, subject to subsection (2) of that section, 
make an
  ratia payment under that section in that case if in his opinion--
  nded, 41 of 1988 s. 3)
  the employer employs less than 20 employees;
  sufficient evidence exists to support the presentation of a 
petition
  hat case on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy; and
  it is unreasonable or uneconomic to present a petition in that
case.
  Where the Commissioner exercises his discretion under 
subsection (1)
  ake payment, he shall give notice in the Gazette stating that,
in his
  ion, sufficient evidence exists to support the 
presentation of a
  tion on the ground--
  if the employer is a company, that he is unable to pay his debts;
or
  if the employer is a person other than a company, that 
he has
  itted an act of bankruptcy.
  Nothing in subsection (2) shall require the Commissioner to give 
more
  one notice in respect of each employer.
  No action shall lie against the Commissioner in respect of any 
notice
  n under subsection (2).
  
  Verification of application
  For the purpose of verifying any application under section 15, 
or if
  equired by the Board under section 17 (3), the Commissioner may 

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