财政部、人事部《关于调整会计专业技术资格考试种类、考试科目和考试时间等有关问题的通知》

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财政部、人事部《关于调整会计专业技术资格考试种类、考试科目和考试时间等有关问题的通知》

财政部 人事部


财政部、人事部《关于调整会计专业技术资格考试种类、考试科目和考试时间等有关问题的通知》
财政部、人事部



各省、自治区、直辖市财政厅(局)、人事(人事劳动)厅(局),中央和国务院各部、委、局、总公司,新疆生产建设兵团:
会计专业技术资格考试制度自1992年实施以来,已历时三年,三年来,在各级财政、人事部门的共同努力和密切配合下,顺利地完成了各年度的考试工作。为了进一步改进和完善会计专业技术资格考试办法,经广泛调查研究,今年1月19日召开的全国会计专业技术资格考试领导
小组第五次会议决定对考试种类、考试科目、考试时间等进行调整。现将有关事项通知如下:
一、关于考试种类。改进助理会计师、会计师资格设置甲、乙两种考试的办法,即改变不具备规定学历的会计人员必须首先参加乙种考试,合格后再参加甲种考试的办法。将助理会计师、会计师资格考试分设A、B两类,A类为具备规定学历人员的考试,B类为不具备规定学历人员的
考试。会计人员按规定的报考条件,分别参加相应种类的考试,合格者,均可获得相应档次的会计专业技术资格。会计员资格考试仍按原规定进行。
二、关于报考条件。报名参加助理会计师、会计师资格A类考试的人员,应具备《会计专业技术资格考试暂行规定》及其《实施办法》(以下简称《暂行规定》及《实施办法》)规定的报考相应档次甲种考试的学历和资历条件(原规定中的职务年限改为资格年限);报名参加助理会计
师、会计师资格B类考试的人员,按下列条件报名参加考试:
1.报名参加助理会计师资格B类考试的人员,除具备《暂行规定》第六条规定的基本条件外,还必须具备高中毕业学历,并取得会计员资格四年以上;
2.报名参加会计师资格B类考试的人员,除具备《暂行规定》第六条规定的基本条件外,还必须具备中等专业学校毕业学历,并取得助理会计师资格四年以上。
三、关于考试科目。根据助理会计师、会计师资格应具备的专业知识和业务水平,相应档次的A、B类考试科目调整如下:
1.助理会计师资格考试科目:
A类考试科目定为:助理会计师会计实务、成本会计、经济法基础。
B类考试科目定为:助理会计师会计实务、成本会计、经济法基础、财务管理基础、会计原理。
2.会计师资格考试科目:
A类考试科目定为:会计师会计实务、管理会计、经济法概要。
B类考试科目定为:会计师会计实务、管理会计、经济法概要、财务管理、审计。
助理会计师、会计师会计实务科目,仍分为企业会计类和预算会计类。
四、助理会计师、会计师A类考试,规定的科目同时合格,才能按规定授予相应的《会计专业技术资格考证书》。助理会计师、会计师资格B类考试,考试成绩采用单科累积方式,每门科目考试合格,由财政部颁发单位科合格证书;单科成绩合格者,可在取得单科合格证书后的连续一
次考试中,免试已合格科目;在连续两次考试中,规定的科目全部合格,按规定授予助理会计师、会计师资格证书。
五、1994年底以前取得助理会计师、会计师资格乙种考试全科合格证或单科合格证的应考人员,符合《暂行规定》第六条规定的基本条件,可按下列规定报名参加考试:
1.取得全科合格证的,参加相应档次A类全部科目考试;
2.取得五门以下单科合格证的,参加相应档次B类考试。其中:取得“会计学(上)”单科合格证的,可免试“会计原理”科目,取得“财务管理”单科合格证的,可免试“财务管理”科目,取得“审计学”单科合格证的,可免试“审计”科目,相应档次的其他科目不得免试。
六、会计专业技术资格考试仍每年举行一次。考试日期定于每年5月。由于考试科目的调整,需要重新拟定考试大纲和编印考试指定用书,为保证工作质量以及应考人员有充足的时间复习应考,原定于1995年10月份的考试推迟到1996年5月进行。
七、1996年5月举行的资格考试具体时间、报名日期、开考计划等,由全国会计专业技术资格考试领导小组办公室另行通知。
八、本通知自颁发之日起执行,过去有关规定与本通知规定不符的,以本通知规定为准。



1995年6月20日
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中华人民共和国城乡建设环境保护部关于外国人私有房屋管理的若干规定(附英文)

城建环保部


中华人民共和国城乡建设环境保护部关于外国人私有房屋管理的若干规定(附英文)

1984年8月25日,城建环保部

规定
为加强对外国人在中国境内私有房屋的管理,保护房屋所有人的合法权益,根据有关法规,对若干问题作如下规定:
一、对外国人在中国境内的个人所有、数人共有的自用或出租的住宅和非住宅用房(以下简称外国人私有房屋)的管理,应当遵守《城市私有房屋管理条例》的规定。
二、外国人私有房屋的所有人,须到房屋所在地人民政府房地产管理机关(以下简称房管机关)办理房屋所有权登记手续,经审查核实后,领取房屋所有权证;房屋所有权转移、房屋现状变更或所有人国籍变更时,须到房屋所在地房管机关办理所有权转移或变更登记手续。
三、办理外国人私有房屋所有权登记或转移、变更登记手续时,须提交国籍、职业证明和下列证件:
(一)新建、翻建和扩建的房屋,须提交房屋所在地规划管理部门批准的建设许可证和建筑图纸;
(二)购买的房屋,须提交原房屋所有权证、买卖合同和契证;
(三)受赠的房屋,须提交原房屋所有权证、赠与书或遗赠证件和契证;
(四)交换的房屋,须提交双方的房屋所有权证、双方签订的协议书和契证;
(五)继承的房屋,须提交原房屋所有权证、遗产继承证件和契证;
(六)分家析产、分割的房屋,须提交原房屋所有权证、分家析产单或分割单和契证;
(七)获准拆除的房屋,须提交原房屋所有权证和批准拆除证件。
证件不全或房屋所有权不清楚的,暂缓登记,待条件成熟后办理。
四、外国人私有房屋出租或出借,其租赁合同或出借凭证,应当送交房屋所在地房管机关备案。
五、外国人私有房屋所有人不能亲自办理房屋所有权登记或转移、变更登记手续时,可以委托代理人或中国律师代为办理,委托代理应由本人出具委托书。
外国人私有房屋所有人因不在房屋所在地或其他原因不能管理其房屋时,可以在房屋所在地委托代理人代为管理。委托代管应由本人出具委托书。
六、办理房屋所有权登记或转移、变更登记和委托手续的证件、文书,须经公证。在外国办理的公证文书,须经该国外交部或其委托的机构和中国驻该国大使馆、领事馆认证。
办理房屋所有权登记或转移、变更登记和委托手续的证件、文书,必须是正本。如果证件、文书是用外国文字书写的,须同时附交经公证和认证的中文译本。
七、本规定不适用于中外合资经营企业、中外合作经营企业和外资企业所有的房屋。
八、本规定自发布之日起施行。

PROVISIONS CONCERNING THE ADMINISTRATION OF PRIVATE HOUSES OWNEDBY FOREIGNERS

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)
PROVISIONS CONCERNING THE ADMINISTRATION OF PRIVATE HOUSES OWNED
BY FOREIGNERS
(Approved by the State Council on August 2, 1984 and promulgated
by the Ministry of Urban and Rural Construction and Environmental
Protection on August 25, 1984)
In order to strengthen the administration of private houses owned by
foreigners within the territory of China, and to protect the lawful rights
and interests of their owners, the following provisions are formulated in
accordance with the relevant laws and regulations:
1. The administration of the residential houses and nonresidential houses
owned by foreign individuals or by a group of foreigners jointly within
the territory of China and for their own use or for renting out
(hereinafter referred to as foreigners' private houses), shall comply with
the provisions in the Regulations on the Administration of Private Houses
in Urban Areas.
2. The owners of foreigners' private houses must go through the
registration procedures for the proprietary rights of houses at the
administrative departments for real estate under the people's governments
in the localities where the aforesaid houses are located (hereinafter
referred to as the administrative department for real estate), and after
the examination and verification, obtain a house owner's certificate; in
the event that the ownership of a house is to be transferred, the present
state of the houses is to be changed, or the owner's nationality has been
changed, the house owner must go through the registration procedures for
the transfer of the ownership, or for other changes, at the administrative
department for real estate in the place where the said house is located.
3. In going through the procedures for the registration of the ownership
of foreigners' private houses, of the transfer or changes, the owners of
the houses shall present certificates of nationality and occupation, as
well as the following certifying papers:
(1) with respect to newly-built, rebuilt, or expanded houses, the
construction licences approved by the planning and administrative
departments in the localities, and also the building blueprints;
(2) with respect to newly-bought houses, the original certificates of
title, the contracts for house transaction, and the title deeds of the
houses must be submitted;
(3) with respect to houses accepted as gifts, the original certificates of
title, the deeds of gift or deeds of demised house, and the title deeds of
the houses must be submitted;
(4) with respect to houses exchanged, the certificates of title of both
parties, the agreements signed by both parties, and the title deeds of the
houses must be submitted;
(5) with respect to inherited houses, the original certificates of title,
certifying documents for the inheritance, and the deeds of houses must be
submitted;
(6) with respect to houses allotted from one's family properties, the
original certificates of title, lists of the said allotment, and the deeds
of the houses must be submitted;
(7) with respect to houses the demolition of which, has been approved, the
original certificates of title, and the permission of demolition of the
houses must be submitted. If the aforesaid certifying documents are
incomplete or the ownership of the houses in question is uncertain, the
registration procedures shall be postponed until conditions are ripe for
registration.
4. When foreigners' private houses are rented or lent out, the relevant
lease contracts and the lending documents shall be presented, for the
record, to the administrative departments for real estate in the places
where the said houses are located.
5. If the owners of foreigners' private houses are unable to go through,
personally, the registration procedures for the transfer of ownership or
for other changes of the said houses, they may appoint agents or Chinese
attorneys at law to handle the case; and the owners of the houses shall
personally vest their agents or attorneys with powers of attorney.
If the owners of foreigners' private houses are unable to manage affairs
concerning their houses because of their absence from the places where
their houses are located, or owing to other reasons, they may appoint
agents residing in the places where the said houses are located to manage
the houses for them. The owners of the houses shall personally vest their
agents or attorneys with powers of attorney.
6. The certifying documents and title deeds to be used for going through
the registration procedures for the ownership of houses or for the
transfer of ownership or other changes and the appointment of agents,
shall be notarized. The notarial documents prepared and signed in a
foreign country shall be verified and confirmed by the Ministry of Foreign
Affairs of the said country, or by its authorized agencies, and by the
Chinese embassies or consulates in the said countries.
The certifying documents and title deeds to be used for going through the
registration procedures for the ownership of the houses or for the
transfer of ownership or for the other changes and the appointment of
agents, must be the original documents. If the certifying documents and
title deeds are prepared in foreign language, notarized and verified
translations in the Chinese language must be attached thereto.
7. These Provisions shall not apply to the houses owned by Chinese-foreign
equity joint ventures, Chinese-foreign contractual ventures, and
foreign-capital enterprises.
8. These Provisions shall go into effect as of the date of promulgation.


最高人民法院研究室关于回大陆探亲的台胞在大陆受到刑事侵害的案件应当由哪级人民管辖问题的电话答复

最高人民法院研究室


最高人民法院研究室关于回大陆探亲的台胞在大陆受到刑事侵害的案件应当由哪级人民管辖问题的电话答复

1989年3月22日,最高法院研究室

浙江省高级人民法院研究室:
你室1989年3月20日电话请示的问题,我们认为,一般情况下,这类案件可以由基层人民法院作为第一审案件受理。但也要视案件的具体情况而定,对于有较大影响的案件,也可以根据刑事诉讼法第十八条的规定,由中级人民法院作为第一审案件受理。

附:浙江省高级人民法院研究室关于回大陆探亲的台胞在大陆受到刑事侵害的案件应当由哪级人民法院管辖问题的电话请示
最高人民法院研究室:
最近我省绍兴市一回大陆探亲的台胞在大陆旅行中被人打伤(轻伤),本人向法院提出自诉。请问这类侵犯台胞权益的刑事案件应由哪级人民法院管辖?请指示。
1989年3月20日