旅客列车轴温报警装置检修、使用、管理办法
铁道部
旅客列车轴温报警装置检修、使用、管理办法
1986年3月18日，铁道部
客车轴温报警装置由监测仪器、配线、传感器三部分组成（以下简称轴温报警器），是在旅客列车运行中自动监测客车轴温变化的装置，是防止客车热轴引起的切轴事故，确保行车安全的科学手段。为了保证轴温报警器的正常使用，特制定本办法。
一、轴温报警器的管理
1．轴温报警器属于客车新增固定设备。
2．配属有轴温报警器客车的车辆段应设专人负责维修保养工作。
3．检修人员及检修费用由各局自行查定解决。
4．列车运行中值乘人员发现轴温报警器显示声光报警信号时，应立即通知检车乘务员。检车乘务员须对报警轴箱的实际情况进一步确认，如发现有杂音、异味或冒烟、冒火等严重危及安全的迹象时，应采取停车措施，进行必要的应急处置。
5．列车出乘前检车乘务员要确认轴温报警器技术状态作用良好，列车运行途中，检车乘务员要加强巡视，并做好记录，发现临时故障积极修复，不能排除时按车统—181处理。到达终点站时要负责关机。
6．轴温报警器报警温度的选定，寒冷地区冬季可选在50℃，其它地区选在90℃。其它季节选在90℃。
7．各局、各段要对维修、使用人员进行技术培训。
8．检车乘务员在值乘途中，根据轴温报警器温度显示情况，须监视温度显示异常的轴箱，到站时应重点摸轴检查。沿途列检人员禁止以检点锤敲打轴箱顶部的传感器。
9．装有轴温报警器的车辆，在配属段内甩车时，由车辆段调度通知有关车间拆下仪器，待挂车时装车使用。
10．配属有带轴温报警客车的段，要备有一定数量的仪器和传感器等备用件，并应备有带孔的轴箱轮对，以备更换。
二、轴温报警器的检修
1．安装轴温报警器的车辆须入厂（段）修时，将仪器和传感器拆下，留段检修、保管，轴箱盲孔加堵拧紧，其余部份由厂（段）施修。
2．轴温报警器的检修修程分为厂修和段修。随客车厂、段修周期同时进行（厂、段修的技术标准另行公布）。
辅修时按轴承检修细则规定检查同时对仪器、传感器等部件进行检查。
3．轴温报警器检修后要达到以下出库标准：
（1）传感器安装牢固，配件齐全，作用良好。
（2）引出线无破损、腐蚀、老化，无断路、短路，接线端子无松动。
（3）线管、插头、插座、各线盒安装牢固无破损。
（4）配线规格应符合规定，无腐蚀、老化、破损。
（5）仪器安装牢固，各接线端子无松动，焊接牢固，配线整齐。
（6）温度、轴位显示及报警正常，各开关、按钮齐全，作用良好。
（7）检修轴温报警器所需的仪器。（附表略）
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录（第六批）的通知废止
根据《中华人民共和国工商统一税条例》第二条、第八条，《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条，《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条，以及中国政府同外国政府缔结的税收协定的有关规定，现对外国
企业常驻代表机构的征税问题，作如下规定：
一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联络、咨询、服务活动，凡没有营业收入、服务收入的，不征收工商统一税、企业所得税。
常驻代表机构接受中国境内企业的委托，在中国境外从事代理业务，其活动主要是在中国境外进行的，所取得的收入不征税。
二、常驻代表机构有下列收入的，应当征税：
（一）常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务，在中国境内从事联络洽谈、介绍成交，所收取的佣金、回扣、手续费；
（二）常驻代表机构为其客户（包括其总机构客户）在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务，由客户按期定额付给的报酬或者按代办事项业务量付给的报酬；
（三）常驻代表机构在中国境内为其他企业从事代理业务，为其他企业之间的经济贸易交往从事联络洽谈、居间介绍，所收取的佣金、回扣、手续费。
三、常驻代表机构从事联络洽谈、居间介绍所收取的佣金，在合同中载明佣金金额的，按合同规定的金额计算征税；在合同中没有载明佣金金额，不能提供准确的证明文件和正确申报佣金收入额的，可以由当地税务机关参照一般佣金水平，按介绍成交额核定相应的金额计算征税。其中
属于本规定第二条第一项所列情况，在一项代理业务中，有一部分工作是由其总机构在中国境外进行的，应由常驻代表机构申报并提出有关凭证资料，报送当地税务机关核定其应在中国申报纳税的金额。
四、常驻代表机构从事代理业务或居间介绍所收取的佣金、回扣、手续费，属于《工商统一税税目税率表》列举征税项目的，可以减按5％的税率征税。应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得
税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。
五、本规定所称“企业”，包括“公司”、“经济组织”。
六、本规定由财政部负责解释。
七、本规定自一九八五年度起施行。(附英文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)
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 PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-
TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-
SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated by
the Ministry of Finance on May 15, 1985)
The following Provisions are formulated in accordance with the provisions
of Articles 2 and 8 of The Regulations of the People's Republic of China
on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax
Law of the People's Republic of China for Foreign Enterprises and Articles
2 and 4 of the Rules for the Implementation thereof, and Article 9 of the
Interim Provisions of the State Council Concerning the Administration of
Resident Representative Offices of Foreign Enterprises, and the relevant
provisions of the tax treaties concluded between the Chinese Government
and foreign government in respect of issues concerning the imposition of
tax on resident representative offices of foreign enterprises:
1. Resident representative offices that conduct market surveys, provide
business information and perform other business liaison, consultation and
services activities on behalf of their head offices and for which no
business income or service income is received, shall not be subject to the
consolidated industrial and commercial tax or enterprise income tax.
Resident representative offices, appointed by enterprises within China to
act as agents outside China, and whose activities are performed
principally outside China, shall not be subject to tax on the income
derived there-from.
2. The following incomes of resident representative offices shall be
subject to tax:
(1) the commissions, rebates and service fees received by resident
representative offices on behalf of their head offices in respect of the
performance of agency assignments outside China for other enterprises and
for liaison negotiations and intermediary services within China;
(2) remuneration paid by clients according to a fixed scale during a
specified or the amount for representative services in respect of the
undertaking of market surveys, liaison work, receiving or collecting
business information and rendering of consultancy services within China by
resident representative offices for their clients (including clients of
their head offices);
(3) commissions, rebates and service fees received by resident
representative offices when engaging in business within China as agents
for other enterprises or in respect of the performance of liaison,
negotiation or intermediary services for economic and trade transactions
between other enterprises.
3. Tax in respect of liaison, negotiation or intermediary services
rendered by a resident representative office shall, if the amount of the
commission is specified clearly in the contract, be calculated and imposed
on the amount specified in the contract; if the amount of commission is
not specified clearly in the contract, and no accurate supporting
documents or correct report of the amount of commission income can be
provided, the local tax authorities may, by reference to a general level
of commission and the amount of business realized from the intermediary
services, determine an appropriate amount of commission as the basis on
which to calculate and impose taxes. In cases as mentioned in (1) of
Article 2 of these Provisions, where part of the agency services is
performed by its head office outside China, the resident representative
office shall report and submit relevant certificates and documents to the
local tax authorities for evaluation and determination of the amount of
commission which shall be subject to the filing of tax returns and payment
of tax in China.
4. Commission, rebates and service fees received by resident
representative offices in respect of performance of agency or intermediary
services that fall into the categories of taxable items listed in the
Schedule of Taxable Items and Tax Rates of the Consolidated Industrial and
Commercial Tax, shall be subject to the consolidated industrial and
commercial tax at a reduced rate of 5%. In cases where the enterprise
income tax shall be levied, the tax shall be assessed on the taxable
income calculated exactly from documents provided by the taxpayer as to
costs and expenses; where no such documentation is available, the tax
shall be assessed on the taxable income calculated on the basis of an
appropriate rate of profit, provisionally determined at 15% of the
business revenue in accordance with the provisions of Article 24 of the
Rules for the Implementation of the Income Tax Law of the People's
Republic of China for Foreign Enterprises.
5. "Enterprise" as mentioned in these Provisions encompasses
"corporation", "company" and "economic organization".
6. The Ministry of Finance shall be responsible for the interpretation of
these Provisions.
7. These Provisions shall come into force as of January 1, 1985.
1985年5月5日
