鞍山市实施人事代理制度暂行办法
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鞍山市实施人事代理制度暂行办法
辽宁省鞍山市人民政府
鞍山市实施人事代理制度暂行办法
（1997年11月20日 鞍政发[1997年55号发布）
第一条 为深化人事管理体制改革，建立与多种所有制经济形式相适应的人事管理体制，推进人事代理工作的开展，规范人事代理行为，完善人才社会化服务体系，促进经济和社会各项事业的发展，根据有关规定，结合我市实际，制定本暂行办法。
第二条 人事代理机构及职能划分。县（市）、区级以上政府人事行政部门按照管理权限主管人事代理工作，其所属人才服务机构具体承办人事代理业务。其它非政府人事部门的人才中介机构未经批准一律不得从事人事代理业务。
（一）市人才服务机构负责全市人事代理工作，为一级代理；县（市）、区人才服务机构负责本区域内所属企业事业单位及个人人事代理工作，为二级代理。
（二）一级代理机构对二级代理机构的工作负有监督和指导的责任。
第三条 人事代理的对象和范围。人事代理的对象是各类企事业单位及其专业技术人员、管理人员。人事代理范围是本市辖区内无主管部门、不具备人事管理条件的各类企事业单位；其它具备人事代理条件的单位；自愿委托的专业技术人员和管理人员。主要包括：
（一）外商投资企业、私营企事业、股份制企业、破产企业；
（二）区、街、乡（镇）、村所属企事业单位（不含中小学）；
（三）各类中介服务事务所；
（四）新增就业的专业技术人员和管理人员；
（五）未就业的大中专毕业生，辞职、辞退、除名等与原单位脱离关系的人员；
（六）其它不具备人事管理条件的企事业单位。
第四条 对未办理专业技术人员聘（录）用手续的人员（含大中专毕业生）实施“入库制”，即经考试或考核合格者，进入“人才库”，对其实施人事全权代理，提供全部代理业务项目服务。就业时，只需与用人单位签订岗位聘用合同。
第五条 人事代理采用委托方式。可实行单位委托，也可实行个人委托。委托单位和个人应明确代理项目，可全权委托代理，也可单项或多项委托代理。
第六条 单位或个人输委托人事代理，须向人才服务机构出具委托人事代理申请书。属单位委托的，还须出具单位营业执照（副本）或批准成立文件、委托代理人员名单、聘用合同等材料；属个人委托的，须出具身份证、毕业证或专业技术职务资格证书，聘用、解聘、辞职、辞退、除名证明及其它相关证明材料，在职人员还须经所在单位同意。
第七条 人事代理实行合同制。单位或个人提出委托申请，人才服务机构审查同意承办人事代理的，要与委托单位或个人签订人事代理协议书，确立委托关系，明确双方的责任、权利和义务。协议期限由双方协商确定。协议期满可以续签。
人事代理协议书的签订、变更、终止或纠纷，按照有关法律、法规、政策的规定办理。
第八条 人才服务机构与人事代理对象不具有行政隶属关系，代理机构仅承担协议约定的责任和义务。
第九条 人事代理的内容
（一）提供人才招聘和人才推荐服务，并按规定负责办理人才流动手续；
（二）管理各类专业技术人员、管理人员的档案，负责档案材料的收集、鉴别、整理、归档和保管，办理查阅和转递，并出具以档案为依据的有关证明；
（三）保留各类专业技术人员和管理人员原有身份的人事关系和工资关系，并按国家有关政策规定代办确定、记载档案工资及工龄；
（四）代办各类专业技术人员职务任职资格的评定（含大中专毕业生转正定级）和选拔有突出贡献专家的有关手续；
（五）代办专利、科技成果、各种奖励的申报；
（六）代管党团组织关系及代办户、粮关系；
（七）代办社会保险、岗位聘用合同鉴证和人事争议的咨询、调解及有关仲裁手续；
（八）代办外埠引进人才的城市综合服务费手续；
（九）办理因公、因私出国（出境）政审及相关手续；
（十）组织开展学历教育、岗位培训和继续教育培训；
（十一）为委托单位及个人提供人事政策咨询和人才测评服务，并协助委托单位制定人员发展规划、机构设置、人员编制和改革方案；
（十二）负责政府人事行政部门交办和委托单位及个人委托的其它人事代理服务工作。
第十条 委托对象的人事档案，由委托单位或委托个人的人事档案管理机构按照人事档案管理的规定进行整理，经人才服务机构审查合格，方可办理移交手续。人事档案的转递原则上由组织移交和领取。
第十一条 委托单位对专业技术人员和管理人员必须实行岗位聘用制。聘用合同一式3份，经人才服务机构鉴证后，委托单位保存1份，受聘人保存1份，存入受聘人档案1份。委托单位与受聘人解除聘用合同后，委托单位与个人须在15日内书面向人才服务机构备案。如需办理人事档案和人事关系转移手续，人才服务机构要及时予以办理。
岗位聘用合同书由市人才服务机构统一印制。
第十二条 委托单位有义务配合人才服务机构完成有关统计资料、聘用人员考核材料及归档备查等工作。
第十三条 在人事代理工作中，人才服务机构要正确执行者事法规、政策，维护委托单位和个人的合法权益。
第十四条 人事代理工作实行有偿服务，收费标准按国家及省、市有关部门的规定执行。
第十五条 人事代理委托单位或个人须在代理协议书期满前1个月内到人事代理承办机构办理协议续签手续；对逾期不办者，人事代理承办机构有权中止其人事代理关系，并以书面形式通知委托单位或个人。
第十六条 协议双方的任何一方如需中止协议，须提前30日书面通知另一方，经双方协商同意后，可解除人事代理关系；若有争议，当事人可向人事行政部门申请人事仲裁。
第十七条 本暂行办法由市人事局负责解释。
第十八条 本暂行办法自发布之日起施行。
国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业及其雇员投存、支用住房公积金有关税务处理问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
根据国务院的统一部署，各地相继出台住房制度改革的实施办法。现对外商投资企业（以下简称企业）及其中方雇员（以下简称个人）提存、领取和支用各类住房补贴或住房公积金的税务处理问题明确如下：
一、对企业和个人按照国家或地方政府住房制度的有关规定提存各类住房补贴或住房公积金（包括自愿住房公积金）的税务处理。 （一）在未实行住房制度改革的地区，企业按照财政部门、劳动部门的原有规定提取的住房补贴，可作为计算企业当期应纳税所得额的扣除项目在当期成
本费用中列支。
（二）在已实行住房制度改革的地区，企业按照国家或地方政府规定的比例提存各类住房公积金时，凡企业在计征企业所得税前已按有关规定提存各类职工福利基金的，企业每年提存的该项职工福利基金支付除职工住房支出以外的其他规定用途支出后的帐面余额应转为住房公积金；帐
面无余额或帐面余额不足以结转当年应提存的住房公积金的，不足部分方可在计征所得税前作为当期成本、费用列支。
（三）企业和个人按照国家或地方政府规定的比例提取并向指定机构实际缴付的住房公积金，在计征个人所得税时可不计入个人当期工资、薪金收入。
二、企业和个人支用本通知第一条所指的住房补贴或住房公积金的税务处理
（一）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，应在已提存的该个人住房补贴或住房公积金中列支。 （二）个人领取已提存的住房公积金（包括企业提存部分和个人提存部分），应按实际领取数计入个人当期工资、薪金收入计算缴纳个人所得税。但个
人实际支付的各项住房支出（包括购建房支出和租房支出等），符合国家和地方政府规定的用途，并能提供有效合法的支付凭证，经主管税务机关审核，可从实际领取数中扣除，超过实际领取数的部分，不得从当期工资薪金收入中扣除。
三、企业和个人超出国家或地方政府规定的比例提存与支用各类住房补贴或住房公积金的税务处理
（一）企业超出国家或地方政府规定的比例自行提存的各类住房补贴或住房（补充）公积金，不得在企业当期成本、费用中列支。
（二）企业实际支付给个人的住房购建费用、修房费用和租房费用等住房支出，不足以在按国家或地方政府规定提存的该个人住房补贴或住房公积金中列支的部分，凡企业董事会决议由企业支付的，可依有效合法的支付凭证列入企业当期成本、费用。但同时应计入个人当期工资、薪金
收入计征个人所得税。
（三）个人超出国家或地方政府规定的比例提存的住房公积金，在计算缴纳个人所得税时，不得从个人当期工资、薪金所得中扣除。
CIRCULAR ON THE QUESTION CONCERNING THE HANDLING OF TAXATIONRELATED TO THE DRAWING AND USE OF HOUSING PUBLIC ACCUMULATION FUNDS BYENTERPRISES WITH FOREIGN INVESTMENT AND THEIR EMPLOYEES
(State Administration of Taxation: 26 July 1994 Coded Guo Shui Fa[1994] No. 165)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In line with the unified planning of the State Council,
implementation measures for reform of the housing system have been
published one after another in various localities. The question concerning
taxation handling related to the drawing, receiving and use of various
housing subsidies or housing public accumulation funds by enterprise with
foreign investment (hereinafter referred to as enterprises) and the
employees of the Chinese side (hereinafter referred to as individuals) is
hereby clarified as follows:
I. The handling of taxation related to the drawing of various housing
subsidies or housing public accumulation funds (including voluntary
housing public accumulation funds) by enterprises and individuals in
accordance with relevant stipulations as set in the housing system of
national or local government.
(1) In areas which have not as yet carried out reform of the housing
system, the housing subsidies drawn by enterprises in accordance with the
original stipulations of financial department and labor department may be
regarded as the deducting items for calculating the enterprise's current
payable tax on the income amount and be itemized in the current cost
expenses.
(2) In areas where reform of the housing system has been introduced,
when an enterprise has drawn various kinds of housing public accumulation
funds in accordance with the proportion set by the national or local
government, if an enterprise has drawn various types of workers' welfare
funds in accordance with related regulations before the calculation and
collection of enterprise income tax, the book balance of that workers'
welfare funds drawn each year by the enterprise, after paying for the
expenditures for other stipulated purposes than paying for workers'
housing expenditures shall be turned into housing public accumulation
funds; when there is no book balance or the book balance is not enough to
carry down the housing public accumulation funds drawn in the current
year, only then can the deficiency be itemized as the period costs and
expenses before income tax is calculated and collected.
(3) The housing public accumulation funds drawn by an enterprise and
an individual in accordance with the proportion stipulated by the national
or local government and actually paid to a designated organization may not
be included in the individual's current wage and salary income when
individual income tax is calculated and levied.
II. The handling of taxation related to an enterprise and an
individual who use the housing subsidies or housing public accumulation
funds as referred to in Article 1 of this Circular
(1) The housing expenditures such as the expenses on housing purchase
and construction, expenses on housing repair and expense on rentals
actually paid by the enterprise to individuals shall be itemized in the
individual's housing subsidies or housing public accumulation funds that
have been drawn.
(2) The already drawn housing public accumulation funds received by
an individual (including the part drawn by the enterprise and the part
drawn by an individual) shall be included in the individual's current wage
and salary income in accordance with the amount actually received for the
calculation and payment of individual income tax. But the various housing
expenditures actually paid by an individual (including expenditures on the
purchase and construction of houses and expenditure on rents), which
conform with the uses stipulated by the national and local governments and
for which effective and legal payment certificates can be provided, after
examination and verification by the competent tax authorities, may be
deducted from the amount actually received, the part that exceeds the
amount actually received cannot be deducted from the current wage and
salary income.
III. The handling of taxation related to the drawing and use of
various housing subsidies or housing public accumulation funds by an
enterprise and an individual, that exceed the proportion stipulated by the
national or local government
(1) The various housing subsidies or housing (supplementary) public
accumulation funds drawn by an enterprise itself, that exceed the
proportion as set by the national or local government cannot be listed and
spent as the enterprise's current costs and expenses.
(2) If the housing expenditures such as expenses on housing purchase
and construction, housing repair expense and rental expense actually paid
by the enterprise to individuals are not enough to be itemized in that
individual's housing subsidies or housing public accumulation funds drawn
in accordance with the proportion stipulated by the national or local
government, the expenditure paid by the enterprise in accordance with the
resolution of the board of directors of the enterprise may be included in
the enterprise's current costs and expenses in light of an effective and
legal payment certificate. But at the same time, it should be included in
the individual's current wage and salary income for the calculation and
levying of individual income tax.
(3) The housing public accumulation funds drawn by an individual that
exceeds the proportion set by the national or local government cannot be
deducted from the individual's current wage and salary income when
individual income tax is calculated and paid.
1994年7月26日
全国人民代表大会常务委员会关于批准《中华人民共和国和法兰西共和国关于民事、商事司法协助的协定》的决定
全国人民代表大会常务委员会
全国人民代表大会常务委员会关于批准《中华人民共和国和法兰西共和国关于民事、商事司法协助的协定》的决定
（1987年9月5日通过）
第六届全国人民代表大会常务委员会第二十二次会议决定：批准国务委员兼外交部部长吴学谦代表中华人民共和国政府于1987年5月4日在北京签署的《中华人民共和国和法兰西共和国关于民事、商事司法协助的协定》。
