山东省国有企业产权转让管理办法
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来源:法律资料网
山东省国有企业产权转让管理办法
山东省人民政府
山东省国有企业产权转让管理办法
山东省人民政府令
（第６５号）
《山东省国有企业产权转让管理办法》业经省政府批准，现予发布施行。
省长 李春亭
一九九六年四月一日
第一章 总则
第一条 为了推动国有资产合理流动，提高国有资产营运效益，保证产权转让活动依法、有序地进行，根
据国家有关法律、法规，结合本省实际情况，制定本办法。
第二条 本办法所称国有企业产权转让，是指依法有偿出让或受让国有企业产权的行为。
国有企业处置一般固定资产的，按照《全民所有制工业企业转换经营机制条例》规定办理。
第三条 凡在本省行政区域内进行国有企业产权转让的，均应遵守本办法。国家法律、法规另有规定的，
从其规定。
第四条 国有企业产权转让应当遵循下列原则：
（一）有利于国有资产的保值增值，防止国有资产流失。
（二）自愿、平等、等价有偿。
（三）公开、公平、公正。
（四）符合国家产业政策，有利于国有资产的优化配置。
（五）有利于引进国外资金、先进科学技术和管理经验。
第五条 国有资产管理部门按照国家和省规定的职责和权限，负责国有企业产权转让工作的监督管理。
第二章 国有企业产权出让和受让
第六条 国有企业产权的出让方（以下简称出让方）必须是经县级以上人民政府授权投资的机构或授权的
部门，以及对出让产权的企业直接拥有出资权的国有企事业单位。被出让企业本身不得成为产权转让主体。
第七条 国有企业产权的受让方（以下简称受让方）可以是我国境内的法人、自然人或者其他组织，也可
以是香港、澳门、台湾等地区以及外国的法人、自然人或者其他组织。
第八条 国有企业产权出让前，应成立资产清理小组，对企业资产、债权、债务进行全面清理、清查，编
制财产清单。对清查出的盘盈、盘亏、毁损及报废的资产要查明原因，分别情况，按财务会计制度规定进行相
应的处理。
第九条 国有企业财产清理、清查后，应按国家规定进行产权界定。国有企业的资产清查、界定结果，按
财务隶属关系报同级国有资产管理部门认定。
第十条 国有企业产权出让前，必须按照《国有资产评估管理办法》对国有企业占有的国有资产进行评估
。
第十一条 出让国有企业产权，必须按照《山东省实施〈国有企业财产监督管理条例〉办法》的规定办理
审批手续。
第三章 产权转让机构
第十二条 产权转让机构是依法设立的法人组织，是产权转让的中介服务机构。
第十三条 产权转让机构应具备下列条件：
（一）有与其经营范围相适应的并能独立支配的财产或者经费；
（二）有与其所从事产权转让业务相适应的固定场所和设施；
（三）有一定数量能胜任工作的专业技术和管理人员；
（四）有完善的转让规则和相关的规章制度。
第十四条 设立产权转让机构，申请人应当向省国有资产管理部门报送下列文件、资料：
（一）申请书。申请书应当载明拟设立的产权转让机构的名称、所在地、注册资本、业务范围等；
（二）可行性研究报告；
（三）章程草案；
（四）省国有资产管理部门规定提交的其他文件、资料。
第十五条 设立产权转让机构，须经省国有资产管理部门批准并颁发产权转让机构资格证书。经批准设立
产权转让机构的，须到工商行政管理部门办理注册登记后，方可从事产权转让业务。
第十六条 产权转让机构的职责：
（一）为产权转让提供合法场所；
（二）接受产权转让双方的委托，撮合产权转让双方成交；
（三）对产权转让合法性、真实性进行审查；
（四）收集发布转让信息，提供咨询服务。
第十七条 国有资产管理部门对产权转让机构实行年检制度。
第十八条 产权转让机构应当定期将国有企业产权转让的情况和问题向同级国有资产管理部门报告，并接
受国有资产管理部门的指导和监督。
第四章 产权转让方式和程序
第十九条 国有企业产权转让可以采取以下方式：
（一）协议转让；
（二）竞价拍卖；
（三）兼并；
（四）国有资产管理部门批准的其他方式。
第二十条 国有企业产权转让一般应在产权转让场所进行；经国有资产管理部门批准，也可以不在产权转
让场所进行，但必须遵守国家规定的有关程序。
第二十一条 出让方提出转让申请时，需同时提交以下文件、资料：
（一）出让申请书；
（二）出让方的资格证明或者其他有效证明；
（三）产权界定和其他产权归属的证明文件；
（四）批准出让的批文和有关证明；
（五）被出让产权单位的情况介绍；
（六）国有资产管理部门出具的资产评估确认通知书和国有资产产权登记表；
（七）其他专项文件。
第二十二条 受让方提出受让申请时，需同时提交下列文件、资料：
（一）受让申请书；
（二）法人或自然人的资格证明；
（三）资信能力证明；
（四）其他专项文件。
第二十三条 产权转让机构按照国家有关规定，对出让方和受让方所提供的文件、资料的真实性、合法性
进行审查后，办理有关登记手续。
第二十四条 产权转让应当以经国有资产管理部门确认的评估价值作为底价。成交价低于底价的必须由出
让方报国有资产管理部门批准。
第二十五条 转让双方成交后，在产权转让机构的主持下，出让方与受让方签订国有企业产权转让合同。
国有企业产权转让合同文本样式由省国有资产管理部门会同省工商行政管理部门拟定。
第二十六条 国有企业产权转让合同应具备以下条款：
（一）产权转让双方的名称、所在地、法定代表人；
（二）产权转让的标的；
（三）产权转让的价格、价款的支付方式和支付时间；
（四）产权转让前的债权、债务处理；
（五）被出让企业的职工安置方式和工资福利待遇；
（六）离退休人员的待遇及管理；
（七）产权转让的有关税费负担；
（八）合同变更和解除的条件；
（九）违反合同的责任；
（十）合同争议的解决方式；
（十一）双方认为必要的其他条款。
上述合同中关于处理债务条款的内容必须征得债权人同意。
第二十七条 转让双方应按合同规定办理产权交接。
产权交接工作由出让方、受让方、产权转让机构等单位共同派员参加，并据实填写《交接清单》。
产权交接手续应在合同签订后即时进行，最迟在３个月内办理完毕。
第二十八条 产权交接手续办理完毕后，转让双方应按国家有关规定到财政、银行、国有资产管理、工商
行政管理、税务、土地管理、房产、劳动等部门分别办理相关的变更手续。
第二十九条 实行承包或租赁经营的企业，承包或租赁期满后，方可出让产权。对确需提前出让产权的，
应按有关法律、法规规定，先办理终止承包或租赁经营合同的手续，然后按照本办法规定的程序出让产权。
第五章 财务处理
第三十条 出让企业净资产的，企业债务随着企业产权归属转移，由企业产权受让方承担，并办理债务转
户手续；出让企业全部资产的，出让方收取全部资产价款，并承担偿债责任。政府部门不得为企业承担债务。
第三十一条 出让企业产权时，应做好出让前有关帐务的处理工作。对于企业尚未摊销的受益期较长的费
用支出，在评估中应如实反映，不得借产权转让之机冲减国家资本金。
第三十二条 受让方原则上应一次付清价款，如数额较大，一次付清确有困难的，可以分期付款。
分期付款的，全部价款缴款期限不得超过３年。每一次缴款数额不得低于成交价款的３０％，欠交部分应
比照银行同期贷款利率支付利息。
分期付款应当依法办理担保。
第三十三条 产权转让机构可以向转让双方收取一定服务费用或者佣金。收取标准由省国有资产管理部门
会同省物价行政主管部门、省财政主管部门另行制定。
第三十四条 出让国有企业产权的收入，应先用于清偿债务和安置被出让企业职工。其余收入由同级国有
资产管理部门组织收缴，专项储存，根据国家产业政策，用于国有资产再投入，不得用于平衡财政预算和弥补
财政赤字，也不得用于发放职工工资、奖金等。
第六章 法律责任
第三十五条 违反本办法规定，在产权转让期间，企业私分公物、滥发奖金，造成国有资产流失的，由国
有资产管理部门追还被私分的公物和奖金，并视情节经重，对企业法人给予警告、通报批评；构成犯罪的，依
法追究刑事责任。
第三十六条 产权转让双方恶意串通、弄虚作假，以各种名目侵占国有资产的，由国有资产管理部门追缴
其非法所得，视其情节轻重，给予警告、通报批评，并可处以违法所得１倍以下的罚款；构成犯罪的，依法追
究刑事责任。
第三十七条 产权转让机构玩忽职守、弄虚作假，造成转让一方或双方利益损害的，应当承担赔偿责任；
国有资产管理部门、工商行政主管部门可以视其情节轻重，依法给予警告、停业整顿、吊销资格证书或营业执
照的处罚；构成犯罪的，依法追究刑事责任。
第七章 附则
第三十八条 实行企业化管理的事业单位、集体企业、股份制企业、中外合资企业、中外合作企业、联营
企业及企业集团出让其占有、使用的国有资产的，参照本办法执行。
第三十九条 本办法由省财政厅负责解释。
第四十条 本办法自发布之日起施行。
The Similar And Different Regulations
On Industrial Designs
Between China And Canada
He Zijing
Abstract:
With China entering WTO, more and more Chinese industrial designers want to apply internationally to register their designs outside China. This paper shows you the detailed comparison about regulations concerning industrial designs between China and Canada, gives some suggestions about the process to register internationally to protect Chinese applier. Some hints imposed on the difference between the two countries will help to improve our patent law.
KEYWORDS:
Industrial design, China, Canada
1. General introduction on industrial designs
1.1 What is an industrial design?
1.1.1 Of WIPO
An industrial design is the ornamental of aesthetic aspect of an article. The design may consist of three-dimensional features, such as the shape or surface of an article, or of two-dimensional features, such as patterns, lines or color. Industrial designs are applied to a wide variety of products of industry and handicraft. To be protected under most national laws, an industrial design must appeal to the eye. This means that an industrial design is primarily of an aesthetic nature, and does not protect any technical features of the article to which it is applied.
1.1.2 Of CHINA
Design in the Patent Law means any new design of the shape, the pattern or their combination, or the combination of the color with shape or pattern, of a product with creates an aesthetic feeling and it fits for industrial application.
1.1.3 Of CANADA
Design of industrial design means features of shape, configuration, pattern or ornament and any combination of those features that, in a finished article, appeal to and are judged solely by the eye.
1.2 Other forms of Intellectual Property
In China, Intellectual property can be generally classified as patent, copyright, trademark. Patents, or in other words, inventions-creations, mean inventions, utility models and designs. So that the designs are one of the subdivisions of patents.
Whereas, in Canada, in addition to industrial designs, there other forms of intellectual property, as patents, copyrights, and integrated circuit topographies. Hereby, patents cover new inventions (process, machine, manufacture, composition of matter), or any new and useful improvement of an existing invention. So that industrial designs have the equal statues to patents, as one of the subdivisions of intellectual property.
1.3 Why protect industrial designs?
Industrial designs are what make an article attractive and appealing; hence, they add to the commercial value of a product and increase its marketability.
When an industrial design is protected, the owner-the person or entity that has registered the design-is assured an exclusive right against unauthorized copying or imitation of the design by third parties. This helps to ensure a fair return on investment. An effective system of protection also benefits consumers and the public at large, by promoting fair competition and honest trade practices, encouraging creativity, and promoting more aesthetically attractive product.
Protecting industrial designs helps economic development, by encouraging creativity in the industrial and manufacturing sectors, as well as in the traditional arts and crafts. They contribute to the expansion of commercial activities and the export of national products.
Industrial designs can be relatively simple and inexpensive to develop and protect. They are reasonably accessible to small and medium-sized enterprises as well as to individual artists and craftsmen, in both industrialized and developing countries.
1.4 How can industrial designs be protected?
In most countries, an industrial design must be registered in order to be protected under Industrial Design Law. As for China, the regulations on design are under the Patent Law of People’s Republic of China (PRC) and its implementing regulations; As for Canada, The Industrial Design Act and Industrial Design Regulations details the regulations that govern design rights. As a general rule, to be registerable, the design must be “new” or “original”. Different countries have varying definitions of such terms, as well as variations in the registration process itself. Generally, “new” means that no identical or very similar design is known to have existed before.
Depending on the particular national law and the kind of design, an industrial design may also be protected as a work of art under copyright.
2.The main difference concerning registration
2.1 When to file an application
There is no time limit for filing an application as long as the design had never been published. The term “published” means that the design has been made public (even to your neighbors) or offered for commercial sale or use anywhere in the world. It is best to file an quickly as possible if publication has occurred.
In china, an design application does not lose its novelty where, within six months before the date of filing, one of the following events occurred: [1] where it was first exhibited at an international exhibition sponsored of recognized by the Chinese Government;[2]where it was first made public at a prescribed academic or technological meeting;[3]when it was disclosed by any person without the consent of the applicant.
In Canada, the design shall be refused to be registered if the application is filed more than one year after the publication of the design in Canada of somewhere.
2.2 who can apply?
Only the proprietor of a design may apply for and obtain registration for an industrial design both in China and Canada, while there exists little difference between the two countries on the question that who can be defined as proprietor.[1] usually you are considered the proprietor if you have created the design;[2] if you work together with other person to creat a design, you should file for registration as joint proprietors ( unless you are all working under contract or commission );[3] if you have acquired ownership of a design, then you may apply;[4] if you are employee of a company and develop design as part of your employment, then the employer may be the proprietor. In that case, only the employer may apply in Canada; while in china, the entity and the inventor or creator may enter into a contract in which the right to apply for and own the exclusive right is provided for;[5] if you have been hired under contract to develop design for someone else, then that person is the proprietor and is the only one entitled to apply for registration in Canada; whereas in that case in China, the right to apply for registration belongs, unless otherwise agreed upon, to the entity or individual that made the design.
2.3 What requirements to make designs registerable?
In Canada, the minister shall register the design if the minister finds that it is not identical with or dose not so closely resemble any other design already registered as to be confounded therewith, and shall return to the proprietor thereof the drawing or photograph and description with the certificate required.
In China, any design for which patent fight may be granted must not be identical with and similar to any design which, before the date of falling has been publicly disclosed in publications in the country or abroad or has been publicly used in the country, and must not be in conflict with any prior right of any other person.
2.4 What you cannot register?
In Canada, you cannot register the following under the Industrial Design Act: [1] Designs that are utilitarian only and which are not intended to provide visual appeal; [2] Designs that have no fixed appearance; [3] Designs for components that are not clearly visible; [4] a method of construction; [5] an idea; [6] materials used in the construction of an article; [7] the useful function of the article; or [8] color.
In China, for any of the following, no patent right shall be granted: [1] scientific discoveries;[2] rules and methods for mental activities;[3] methods for diagnoses or for the treatment for the diseases;[4] animal and plant varieties;[5] substances obtained by means of nuclear transformation.
From the above regulations, we can see that the Chinese regulations is more generic for all of the three types of creation-inventions; and the Canadian’s is more special in detail on designs. So we should absorb some of them in our implementing regulations of patent law.
2.5 searching of office record prior to filing an application
Prior to filing an application, you may wish to conduct a search of office records in order to better determine whether your design is truly new and original. This will give you the opportunity to see other registered designs. You should also keep your design confidential.
2.6 How long the process takes?
In Canada, the Office dose not register any design until six months after the date of filing. Normally it takes between eight and twelve months to have your application examined. While in china, there is no such kind of provisions concerning the term of process of designs.
2.7 Duration of protection
Both in the two countries, duration of protection of industrial designs is for ten-year term, while the beginning date is quite different. In Canada, it is the date of registration-usually six months after the date of filing; in china, it is the date of filing. Once the ten-year term has expired, anyone is free to make, import, rent or sell etc., the designs.
2.8 Extension of protection
In Canada, your application must include a description which identifies the features that constitute the design since the court may use your description to help determine the limits of protection for your design, you should word your description with care and precision. If your description is too broad, you may over-extend the scope of the design, and it may be impossible to enforce. If it is too narrow, you may limit the scope of the design or leave out features that you intended to protect.
国家税务总局关于增值税即征即退实施先评估后退税有关问题的通知
国家税务总局
国家税务总局关于增值税即征即退实施先评估后退税有关问题的通知
国税函[2009]432号
各省、自治区、直辖市和计划单列市国家税务局：
为加强部分行业增值税即征即退管理，堵塞税收漏洞，防范虚开增值税专用发票及骗税等涉税违法行为，税务总局决定对增值税即征即退企业实施先评估后退税的管理措施。现将有关事项通知如下：
一、主管税务机关受理享受增值税即征即退优惠政策的纳税人的退税申请后，应对其销售额变动率和增值税税负率开展纳税评估。
（一）销售额变动率的计算公式：
1.本期销售额环比变动率＝（本期即征即退货物和劳务销售额-上期即征即退货物和劳务销售额）÷上期即征即退货物和劳务销售额×100％。
2.本期累计销售额环比变动率＝（本期即征即退货物和劳务累计销售额-上期即征即退货物和劳务累计销售额）÷上期即征即退货物和劳务累计销售额×100％。
3.本期销售额同比变动率＝（本期即征即退货物和劳务销售额-去年同期即征即退货物和劳务销售额）÷去年同期即征即退货物和劳务销售额×100％。
4.本期累计销售额同比变动率＝（本期即征即退货物和劳务累计销售额-去年同期即征即退货物和劳务累计销售额）÷去年同期即征即退货物和劳务累计销售额×100％。
（二）增值税税负率的计算公式
增值税税负率＝本期即征即退货物和劳务应纳税额÷本期即征即退货物和劳务销售额×100％。
（三）销售额变动率和增值税税负率异常的具体标准由省税务机关确定，并报税务总局（货物和劳务税司）备案。
二、销售额变动率或者增值税税负率正常的，主管税务机关应办理退税手续。
三、销售额变动率或者增值税税负率异常的，主管税务机关应暂停退税审批，并在20个工作日内通过案头分析、税务约谈、实地调查等评估手段核实指标异常的原因。
（一）经过评估，指标异常的疑点可以排除的，主管税务机关可办理退税审批。
（二）经过评估，指标异常的疑点不能排除的，主管税务机关不得办理退税审批，并移交税务稽查部门查处。
四、主管税务机关应加强日常监督和后续管理工作，注意搜集和掌握纳税人的生产经营情况。除上述评估内容外，还可结合其他一些评估方法，认真做好纳税评估工作。要积极利用纳税评估这一有效机制，堵塞漏洞，确保增值税即征即退优惠政策落到实处。
五、本通知自2009年9月1日起执行。
国家税务总局
二○○九年八月十三日
