嘉兴市区城市道路公共场地设摊管理办法
浙江省嘉兴市人民政府
关于印发嘉兴市区城市道路公共场地设摊管理办法的通知
嘉政发〔2004〕11号
秀城区、秀洲区人民政府，市政府各部门、直属各单位：
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嘉兴市人民政府
二○○四年一月十九日
嘉兴市区城市道路公共场地设摊管理办法
第一条 为了维护市容秩序，改善市容环境，提升城市品位，根据国务院《城市道路管理条例》、《城市市容和环境卫生管理条例》和《浙江省城市市容和环境卫生管理实施办法》等法规、规章，结合我市实际，制定本办法。
第二条 秀城区、秀洲区、嘉兴经济开发区（以下简称“三区”）建成区范围内占用城市道路、公共场地进行经营的各类摊位的管理，适用本办法。
第三条 市区城市道路设摊管理遵循“突出重点、分级负责、规范管理”的原则，制定长效管理目标，管严市中心、城市出入口道路，管好主次干道和小街小巷。
第四条 市区城市道路摊位设置遵循“全面规划、堵疏结合”的原则，根据实际情况合理安排设摊的种类、路段、位置、密度，实行总量控制，并向社会公开。
第五条 市区城市道路允许设摊的地段，优先照顾市区困难群体，并减免相应的费用。
第六条 市区城市道路摊位设置分三个等级，经审批同意设置的摊位实行定位管理：
（一）一级道路：中山路、禾兴路、建国路、勤俭路、东升路、环城路、城东路、城北路、城南路、甪里街、中环路、昌盛路、洪兴路、南溪路、新气象路、花园路、洪波路（中环以西路 段）。
（二）二级道路：紫阳街、南湖路、海盐塘路、东方路、洪波路（中环以东路段）、越秀路、吉水路、文昌路、大新路、斜西街、纺工路、秀州路、勤奋路、友谊路、和殷路、少年路、嘉禾路、真合路、栅堰路、竹桥港路、洪声路、东塔路、清河街、吉安路、双园路、吉明路、明月路、洪殷路、杉青闸路、南杨路、安乐路。
（三）三级道路：解放路、泾水路、农翔路、三元路、洪越路、吉杨路、文纬路（文昌公园西侧、北侧）、吴越路。
（四）凡未列入上述名单的路段，按一事一议的方式确定管理办法。道路等级应根据城市发展的实际作相应调整。
第七条 占道设摊按照“年度一次规划、总量控制、规范管理、整洁有序”的要求进行管理。具体由市城市管理委员会办公室（以下简称市城管办）牵头，组织“三区”城管办以及建设、工商、公安、卫生等部门，根据实际情况制定年度道路设摊规划，确定摊位总量、种类与设摊地点。凡遇城市建设、道路升级等情况，需要取消、调整摊位设置的，经营者必须无条件服从管理部门的决定。
第八条 一级道路除规划允许设置的零星少量早点摊以及建国南路休闲夜市外，严禁设置其它摊位。凡允许在与上述路段交叉的支路设置摊位的，支路为一级道路的，交叉口禁止设摊；支路为二级道路的，必须距该交叉路口2０米以上（计算方法从该路进入叉口的红线起算）方可设摊；支路为
三级道路或小街小巷的，以确保路口交通安全为原则设摊。
二级道路除规划允许的早点摊、修理摊、水果摊、烟草专卖摊外，不允许设置其它性质的摊位。
三级道路根据区域特点因地制宜，在保持交通畅通、环境整洁有序的前提下，合理安排摊位数量，规范管理。
第九条 所有摊位要求美观、整洁、卫生，与周边环境相协调，摊位遮阳蓬设施等要美观、洁净；摊位必须后退盲道1-2米，无盲道的后退人行道侧石１-２米。凡在区与区、街道与街道交界处道路设摊的，必须后退交界点100米。
第十条 一、二、三级道路的摊位审批，必须严格按照当年度的城市道路公共场地摊位设置规划定位、定性、定量审批，具体由所在街道城管办提出初审意见及管理办法后，报所在区城管办汇总并提交市城管办，由市城管办会同所在区城管办及建设、公安、工商、卫生等部门实地察看审定后，街道方可核发摊位证。经批准设置的摊位，其工商执照、卫生许可证、健康证等证照的办理按有关规定执行，并实行“一门式”办理。
第十一条 经批准设置的摊位分为早点、水果、修理、百什货、夜市等类，全部实行亮证经营，定位、定性、规范管理，统一收费项目和标准，对每一经营业主建立管理档案。未经批准，经营业主不得擅自移动设摊位置，不得转租摊位，不得将摊位作为休息、储藏等其他用途的场所。
早点摊按照“四统一”标准管理，即统一设置地点、统一经营时间、统一服装、统一配置垃圾收集箱。现场加工的，须铺设地面防污设施。每天早上８时３０分（节假日延长至９时）必须收摊，收摊时间不超过１５分钟。
水果摊按照“二统一”标准管理，即统一制作水果棚、统一配备垃圾收集箱。
夜市摊的出摊时间根据季节与具体地段确定，但不得早于１８时。经营业主要搞好周围的环境卫生，规范经营。夜市必须实行全过程管理。尤其要防止噪声污染，保证周围居民正常的生活和学习环境不受影响。
自产自销的季节性临时摊位的设置位置、数量以及公共场所临时性摊位设置，统一由市城管办牵头，各区城管办协助，根据实际情况安排。
第十二条 摊位的日常管理由摊位审批发证部门负责。审批发证部门应建立现场巡查制度和管理台帐，聘请协管员负责日常管理，对严重违反管理规定的，随时收回许可证。凡未按规划擅自许可并收费的摊位，谁许可、谁纠正，并退回所收费用；拒不改正的，一律取缔并没收所收费用。由此而引起的纠纷，由擅自许可单位承担责任。
第十三条 市区范围内的香烟摊，由市烟草专卖局牵头根据《中华人民共和国烟草专卖法》和本办法有计划地逐步予以取消。
第十四条 市和“三区”城管办负责市区城市道路设摊管理的监督检查，由市、区城管办牵头每月组织两次联合检查活动。在履行监督检查职责时，有权采取下列措施：
（一）要求被检查的职能部门提供有关管理台帐和审批资料；
（二）要求被检查的职能部门就有关管理和审批问题作出说明；
（三）定期组织各职能部门对城市道路设摊的管理情况进行检查评比，同时邀请部分人大代表、政协委员和新闻单位进行社会监督，对管理成效显著的予以表彰；
（四）对城市道路设摊管理中存在的问题进行督查，责令相关职能部门限期整改，对问题突出的给予通报批评。
第十五条 本办法由市城管办负责解释，本办法自发布之日起施行。2002年1月7日嘉兴市人民政府办公室颁发的《嘉兴市区城市道路设摊管理暂行办法》同时废止。
城市房地产税暂行条例(附英文)
政务院
城市房地产税暂行条例(附英文)
1951年8月8日，政务院
第一条 城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
第二条 开征房地产税之城市，由中央人民政府财政部核定，未经核定者，不得开征。
第三条 房地产税由产权所有人交纳，产权出典者，由承典人交纳；产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者，均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税：
一、军政机关及人民团体自有自用之房地；
二、公立及已立案之私立学校自有自用之房地；
三、公园、名胜、古迹及公共使用之房地；
四、清真寺、喇嘛庙本身使用之房地；
五、省（市）以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税：
一、新建房屋自落成之月分起，免纳三年房地产税；
二、翻修房屋超过新建费用二分之一者，自工竣月分起，免纳二年房地产税；
三、其他有特殊情况之房地，经省（市）以上人民政府核准者，减纳或免纳房地产税。
第六条 房地产税依下列标准及税率，分别计征：（注解：自一九五三年起，本条所列税率分别改为1．2％、1．8％、1．8％、18％。）
一、房产税依标准房价按年计征，税率为1％；
二、地产税依标准地价按年计征，税率为1．5％；
三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为1．5％；
四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为15％。
第七条 前条各种标准价格，依下列方法评定：
一、标准房价，应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之；
二、标准地价，应按土地位置及当地繁荣程度、交通情形等条件，并参酌当地一般买卖价格分区、分级评定之；
三、标准房地价，应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之；
四、标准房地租价，应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳，由当地税务机关决定之。
第九条 凡开征房地产税之城市，均须组织房地产评价委员会，由当地各界人民代表会议及财政、税务、地政、工务（建设）、工商、公安等部门所派之代表共同组成，受当地人民政府领导，负责进行评价工作。
第十条 房地产评价工作，每年进行一次，如原评价格在下年度经房地产评价委员会审查，认为无重评必要时，得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限，均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等，向当地税务机关申报，如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者，并应于变更、转移或工竣后十日内申报之。免税之房地产，亦须依照前项规定，办理申报。
第十二条 税务机关应设置房地产税查征底册，绘制土地分级地图，根据评价委员会之评价结果及纳税义务人之申报，分别进行调查、登记、核税，并开发交款通知书，限期交库。
纳税义务人对房地产评价结果，如有异议时，得一面交纳税款，一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者，处以五十万元（注解：“五十万元”系旧人民币，新人民币为“五十元”。）以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实，企图偷漏税款者，除责令补交外，并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为，任何人均得举发，经查实处理后，得以罚金20－30％奖给举发人，并为保守秘密。
第十六条 不按期交纳税款者，除限日追交外，并按日处以应纳税额1％的滞纳金。
逾限三十日以上不交税款，税务机关认为无正当理由者，得移送人民法院处理。
第十七条 房地产税稽征办法由省（市）税务机关依本条例拟定，报请省（市）人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后，各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)
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 the "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 CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.
