关于转让国有房地产征收土地增值税中有关房地产价格评估问题的通知
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关于转让国有房地产征收土地增值税中有关房地产价格评估问题的通知
关于转让国有房地产征收土地增值税中有关房地产价格评估问题的通知
财政部、国家税务总局、国家国有资产管理局
各省、自治区、直辖市和计划单列市财政厅(局)、国家税务局、地方税务局、国有资产管理局:
为了加强土地增值税的征收管理,促进对国有房地产转让价格评估的管理,维护国有资产权益,现根据《中华人民共和国土地增值税暂行条例》(以下简称《条例》)及《中华人民共和国土地增值税暂行条例实施细则》(以下简称《细则》)和《国有资产评估管理办法》的有关规定,
对国有房地产转让中有关价格评估等问题通知如下:
一、凡转让国有土地使用权、地上建筑物及其附属物(以下简称房地产)的纳税人,按照土地增值税的有关规定,需要根据房地产的评估价格计税的,可委托经政府批准设立、并按照《国有资产评估管理办法》规定的由省以上国有资产管理部门授予评估资格的资产评估事务所、会计师
事务所等各类资产评估机构受理有关转让房地产的评估业务。
二、对于涉及土地增值税的国有房地产价格评估,各评估机构必须严格按照《条例》和《细则》中规定的方法进行应纳税房地产的价格评估。其评估结果经同级国有资产管理部门审核验证后作为房地产转让的底价,并按税务部门的要求按期报送房地产所在地主管税务机关,作为确认计
税依据的参考。
房地产所在地主管税务机关要求从事房地产评估的资产评估机构提供与房地产评估有关的评估资料的,资产评估机构应无偿提供,不得以任何借口予以拒绝。
房地产所在地主管税务机关应根据《条例》和《细则》的有关规定,对应纳税房地产的评估结果进行严格审核及确认,对不符合实际情况的评估结果不予采用。
三、房地产评估机构在执业过程中必须遵守职业道德,坚持独立、客观、公正的原则,对评估结果的真实性、合理性负法律责任。任何房地产评估机构在房地产转让的评估过程中有隐瞒事实,提供虚假评估结果,或与有关当事人串通作弊等违法行为,一经发现坚决取消执业资格。
房地产评估机构因不向主管税务机关提供有关的、真实的房地产评估资料,或有意提供虚假评估结果,造成纳税人不缴或少缴土地增值税的,房地产评估机构应承担相应的法律和经济责任;对因上述行为而造成国家税收和国有资产严重流失的,要提请司法机关追究有关当事人的刑事责
任。
四、各级财政、税务和国有资产管理部门要密切配合、相互协作,加强土地增值税的各项征收管理工作。为此,各有关部门应对各房地产评估机构进一步加强监督管理,使房地产评估为保证国家税收收入和维护国有资产权益发挥应有的作用。
1995年6月23日
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SECURITIES AND FUTURES COMMISSION ORDINANCE ——附加英文版
SECURITIES AND FUTURES COMMISSION ORDINANCE
(CHAPTER 24)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
II SECURITIES AND FUTURES COMMISSION
ecurities and Futures Commission
unctions of Commission
onstitution of Commission
ommission may establish committees
taff of Commission
eneral powers of Commission
elegation and sub-delegation of Commission's functions
Advisory Committee
Directions to Commission
Annual report of Commission
Commission to furnish information
Financial year and estimates of income and expenditure
Accounts
Auditors and audit
Investment of funds
III SECURITIES AND FUTURES APPEALS PANEL
Constitution of Appeals Panel
Appeals (registration, forfeiture and notices)
Hearing of appeals by tribunal
Procedure for appeals
Case stated
IV ADDITIONAL REGISTRATION REQUIREMENTS
Applications under section 51 of Securities Ordinance or section
30 of
odities Trading Ordinance; supplementary provisions
Applicant under Securities Ordinance or Commodities Trading
Ordinance
urnish information to Commission
Certificates of registration to continue in force
Section 23 (2) and (3) to apply to inquiries under section 56 of
rities Ordinance or section 36 of Commodities Trading Ordinance
Registered persons to notify Commission where records etc. kept
Financial resources rules
Modification of financial resources rules in particular cases
V REGULATION OF REGISTERED PERSONS' BUSINESS, ETC.
Supervision
Information relating to transactions
Certification to High Court relating to non-compliance under
section
r 31 33. Investigations
Returns
Production of computerized information
Magistrate's warrant
Destruction etc. of documents
Powers of intervention
Restriction of business
Restriction on dealing with assets
Maintenance of assets
Provisions relating to notices under section 39, 40, 41 or 43
Withdrawal, substitution or variation of notices under section
39, 40
1 44. Appeals against notices under this Part
Winding-up orders
Receiving orders
VI SPECIAL PROVISIONS RELATING TO EXCHANGE COMPANIES AND
RING HOUSES 47. Transfer and resumption of functions
Information: Exchange Companies and clearing houses
Notice of closure or re-opening
Additional powers--restriction notices relating to Exchange
Companies
clearing houses
Additional powers--suspension orders relating to Exchange
Companies
clearing houses
VII FUNDING
Levies
Appropriation
Fees and other charges
VIII MISCELLANEOUS
Injunctions to restrain contraventions
Waiver or modification of requirements
Immunity, etc.
Liability of directors, etc.
Evidence
Preservation of secrecy, etc.
Service of notices
Penalties for offences
Prosecution of certain offences by Commission
Dissolution of Provisional Securities and Futures Commission
Limited
transfer of property
Transitional
DULE Functions of Commission to which section 9 does not apply
establish the Securities and Futures Commission and to amend the
law
ting to dealing in securities and trading in futures contracts;
and to
ide for connected or incidental matters.
he Ordinance other than sections 27 (1) to (8), 30, 31, 32 and
65 as
with item 1 (b) of paragraph 4 of Schedule 2 insofar as they
relate
he repeal of sections 122 and 123 of the Securities Ordinance
y 1989 L. N. 126 of 1989
remaining provisions: 1 August 1989] L. N. 230 of 1989
PART I PRELIMINARY
hort title
Ordinance may be cited as the Securities and Futures
Commission
nance.
nterpretation
his Ordinance, unless the context otherwise requires-
aring house" means a clearing house within the meaning of section
2
of the Commodities Trading Ordinance (Cap. 250) or a
recognized
ring house within the meaning of section 2 of the Securities
(Clearing
es) Ordinance (Cap. 420); (Amended 66 of 1990 s. 2; 68 of 1992
s. 20)
Commission" means the Securities and Futures Commission
established
ection 3; "Commodity Exchange" has the meaning assigned to
it by
ion 2 (1) of the Commodities Trading Ordinance (Cap. 250);
pany" means any company within the meaning of the Companies
Ordinance
. 32) and includes an overseas company within the meaning of
that
nance or any other body corporate incorporated in Hong Kong
having a
e capital;
a equipment" has the meaning assigned to it by section 27;
a material" means any document or other material used in
connection
or produced by data equipment;
ablishment day" means the day on which section 3 comes into
operation;
hange Company" means-
the Stock Exchange Company; or
the Futures Exchange Company,
"Exchange Companies" means both of those companies;
cutive director" and "non-executive director" mean a director
of the
ission who is appointed under section 5 as an executive director
and a
executive director thereof, respectively; "exempt dealer"
has the
ing assigned to it by section 2 (1) of the Securities Ordinance
(Cap.
;
ancial resources rules" means rules made under section 28;
"financial
" means the period specified in section 14 (1);
m" has the meaning assigned to it by section 2 (1) of the
Commodities
ing Ordinance (Cap. 250);
ction" includes power and duty;
ures contract" has the meaning assigned to it by section 2 (1)
of the
odities Trading Ordinance (Cap. 250);
ures Exchange Company" means the Exchange Company within the
meaning
ection 2 (1) of the Commodities Trading Ordinance (Cap. 250);
up of companies" has the meaning assigned to it by section 2 (1)
of
Companies Ordinance (Cap. 32);
etary Authority" means the Monetary Authority appointed under
section
f the Exchange Fund Ordinance (Cap. 66); (Added 82 of 1992 s. 6)
icer", in relation to a company, has the meaning assigned to
it by
ion 2 (1) of the Companies Ordinance (Cap. 32);
el" means the Securities and Futures Appeals Panel
established by
ion 18; "property investment arrangements" means
investment
ngements as defined in relation to property other than
securities by
ion 2 of the Protection of Investors Ordinance (Cap. 335);
ord or other document" includes--
a book, voucher, receipt or data material, or information
which is
rded in a non-legible form but is capable of being reproduced
in a
ble form; and (b) any document, disc, tape, sound track or
other
ce in which sounds or other data (not being visual
images) are
died so as to be capable (with or without the aid of other
equipment)
eing reproduced and any film (including a microfilm), tape or
other
ce in which visual images are embodied so as to be
capable (as
esaid) of being reproduced;
istered person" means a person who is registered under the
Securities
nance (Cap. 333), the Commodities Trading Ordinance (Cap.
250) (or
those Ordinances) as a dealer, dealing partnership,
dealer's
esentative, investment adviser, commodity trading adviser,
investment
sers' partnership, investment representative or a commodity
trading
ser's representative;
relevant Ordinances" means this Ordinance, Part II of the
Companies
nance (Cap. 32) (insofar as that Part relates, whether
directly or
rectly, to the performance of functions by the Commission in
relation
rospectuses and purchase by a company of its own shares) and Part
XII
hat Ordinance (insofar as that part relates, whether
directly or
rectly, to the performance of functions by the Commission in
relation
rospectuses), the Securities Ordinance (Cap. 333), the
Commodity
anges (Prohibition) Ordinance (Cap. 82), the Commodities
Trading
nance (Cap. 250), the Protection of Investors Ordinance (Cap.
335),
Stock Exchanges Unification Ordinance (Cap. 361), the Securities
aring Houses) Ordinance (Cap. 420), the Securities
(Disclosure of
rests) Ordinance (Cap. 396) and the Securities (Insider
Dealing)
nance (Cap. 395); (Amended 62 of 1990 s. 41; 68 of 1992 s. 20;
87 of
s. 2) "securities" has the meaning assigned to it by section 2
(1) of
Securities Ordinance (Cap. 333);
ck Exchange Company" means the Exchange Company within the
meaning of
ion 2 (1) of the Stock Exchanges Unification Ordinance (Cap. 361);
ding in commodity futures contracts" has the meaning assigned to
it by
ion 2 (1) of the Commodities Trading Ordinance (Cap. 250);
bunal" means a tribunal appointed under section 20;
fied Exchange" has the meaning assigned to it by section 2 (1)
of the
k Exchanges Unification Ordinance (Cap. 361).
PART II SECURITIES AND FUTURES COMMISSION
ecurities and Futures Commission
There is hereby established a body to be known as the Securities
and
res Commission.
The Commission shall be a body corporate with power to sue
and be
. (3) The receipts of the Commission shall not be subject to
taxation
r the Inland Revenue Ordinance (Cap. 112).
(a) The Commission shall provide itself with a seal.
The seal of the Commission shall be authenticated by the signature
of
chairman or deputy chairman of the Commission or, if both the
chairman
deputy chairman of the Commission are absent from Hong Kong or
unable
ct, the signature of some other director of the Commission
authorized
t to act in that behalf.
unctions of Commission
The Commission shall have the following functions--
to advise the Financial Secretary on all matters
relating to
rities, futures contracts and property investment arrangements;
without prejudice to any duties imposed or powers conferred
on any
r person in regard to the enforcement of the law
relating to
rities, futures contracts and property investment arrangements,
to be
onsible for ensuring that the provisions of the relevant
Ordinances,
the provisions of any other Ordinance so far as they
relate to
rities, futures contracts and property investment
arrangements, are
lied with;
to report to the Financial Secretary the occurrence of any dealing
in
tion to securities which it reasonably believes or suspects to
be an
der dealing within the meaning of section 9 of the Securities
(Insider
ing) Ordinance (Cap. 395); (Amended 62 of 1990 s. 42)
to be responsible for supervising and monitoring the activities
of the
ange Companies and clearing houses;
to take all reasonable steps to safeguard the interests of
persons
ing in securities or trading in futures contracts or entering
into
erty investment arrangements;
to promote and encourage proper conduct amongst members
of the
ange Companies and clearing houses, and other registered persons;
to suppress illegal, dishonourable and improper practices in
dealing
ecurities, trading in futures contracts, entering into
property
stment arrangements, and the provision of investment advice or
other
ices relating to securities, futures contracts and property
investment
ngements;
to promote and maintain the integrity of registered
persons and
urage the promulgation by registered persons of balanced and
informed
ce to their clients and to the public generally;
to consider and suggest reforms of the law relating to
securities,
res contracts and property investment arrangements;
to encourage the development of securities and futures markets
in Hong
and the increased use of such markets by investors in Hong Kong
and
where; (k) to promote and develop self-regulation by market
bodies in
securities and futures industries;
subject to the provisions of this Ordinance, to co-operate with
and
st authorities or regulatory organizations, in Hong Kong or
elsewhere,
are concerned with securities and futures, or with banking,
insurance
ther financial services or with the affairs of corporations;
(Added 67
991 s. 2)
to perform any other functions conferred by or under
any other
nance.
As regards any function, the Commission may, for the
guidance of
stered persons and others, prepare and cause to be published in
the
tte guidelines indicating the manner in which, in the absence of
any
icular consideration or circumstance, it proposes to
perform the
tion.
The Commission may from time to time engage such
consultants or
sers as it may consider necessary to assist the Commission
in the
ormance of its functions. (4) Nothing in subsection (1) (k)
shall be
rded as limiting or otherwise affecting any other function
of the
ission.
onstitution of Commission
Subject to subsection (2), the Commission shall consist of a
chairman
inted by the Governor and such uneven number, not being less than
7,
ther directors so appointed as the Governor may determine; and
when
number of such other directors ceases to be an uneven
number the
rnor shall make such appointment or appointments as may be
necessary
omply with this subsection.
Half of the directors of the Commission, including the chairman,
shall
ppointed to be executive directors and the remainder
shall be
inted to be non-executive directors.
The Governor may appoint an executive director to be deputy
chairman
he Commission.
(a) If no appointment has been made under subsection (3) or if
the
ce of deputy chairman of the Commission is vacant, the
Financial
etary may designate an executive director to act as chairman of
the
ission during any period during which the chairman of the
Commission
nable to act as chairman due to illness or other incapacity
or is
nt from Hong Kong.
A designation under this subsection shall cease when revoked
by the
ncial Secretary or an appointment is made under
subsection (3),
hever first occurs. (5) The terms and conditions of office
of a
ctor of the Commission shall be such as the Governor may
determine.
A director of the Commission may at any time resign his
office by
er sent to the Governor.
A director of the Commission shall be paid by the Commission
such
neration, allowances or expenses as the Governor may determine.
The Governor may by notice in writing remove from office any
director
he Commission whose removal appears to him to be desirable
for the
ctive performance by the Commission of its functions.
Meetings of the Commission shall be held as often as may be
necessary
the performance of its functions, and may be convened by the
chairman
he deputy chairman or any 2 other directors.
If the office of chairman of the Commission is vacant or the
chairman
he Commission is unable to act as chairman due to illness or
other
pacity or is absent from Hong Kong the deputy chairman or an
executive
ctor designated under subsection (4) shall act as chairman
in his
e.
At a meeting of the Commission--
the chairman shall be chairman of the meeting; or
if the chairman is not present, the deputy chairman shall be
chairman
he meeting; or
if neither the chairman nor the deputy chairman is
present, the
ctors present shall choose one of their number to be chairman of
the
ing.
The quorum for a meeting of the Commission shall be 4 directors
of
2 shall be executive directors and 2 shall be non-
executive
ctors.
Each director of the Commission present at a meeting thereof
shall
a vote. (14) (a) Every question for decision at a meeting of
the
ission shall be determined by a majority of votes of the
directors
ent and, in the event that voting is equally divided,
subject to
graph (b) the chairman of the meeting shall have a casting vote.
(b)
chairman of a meeting shall not exercise a casting vote until
after he
consulted the Financial Secretary as regards that exercise.
The Commission may act notwithstanding a vacancy among its
directors.
The Commission shall organize and regulate its
administration,
edure and business.
ommission may establish committees
The Commission may establish standing or special committees
and may
r or assign to any such committee any matter for
consideration,
iry or management by the committee.
The Commission may appoint any person to be a member of any
committee
blished under this section, whether that person is a director of
the
ission or not. (3) Any reference or assignment under
subsection (1)
every appointment under subsection (2) may be withdrawn or
revoked by
Commission at any time, and no such reference or assignment
shall
ent the performance by the Commission of any of its functions.
A committee established under this section may elect any
of its
ers to be chairman and may regulate its own procedure and
business;
in the exercise of its powers under this subsection such
committee
l be subject to and act in accordance with any direction given
to the
ittee by the Commission for the purposes of this subsection.
Meetings of a committee established under this section shall be
held
uch times and places as the chairman of that committee may,
subject to
ection (4), determine.
taff of Commission
The Commission may from time to time employ persons who shall be
paid
remuneration and allowances and shall hold their employment on
such
r terms and conditions as the Commission shall determine.
The Commission may make arrangements for or in respect
of the
ision and maintenance of such schemes (whether contributory or
not)
the payment to its employees and their dependants of such
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关于印发哈密地区殡葬管理暂行办法的通知
关于印发哈密地区殡葬管理暂行办法的通知
哈行办发〔2009〕 89号
各县(市)人民政府,地区各委、办、局,地区各企事业单位,中央、自治区、兵团驻地各单位:
地区民政局制定的《哈密地区殡葬管理暂行办法》已经2009年第6次行署办公会议研究同意,现印发给你们,请认真贯彻执行。
二○○九年八月二十日
哈密地区殡葬管理暂行办法
第一章 总则
第一条 根据国务院《殡葬管理条例》、《新疆维吾尔自治区实施〈殡葬管理条例〉若干规定》,结合地区实际,制定本办法。
第二条 本办法适用于哈密行政区域内殡葬活动和管理。兵团农十三师依照本办法,负责本系统殡葬管理工作,业务上接受当地民政行政管理部门的指导和监督。
第三条 殡葬管理的方针是:积极地、有步骤地实行火葬,改革土葬,革除丧葬陋俗,节约殡葬用地,保护环境,提倡文明节俭办丧事。
尊重少数民族丧葬习俗。自愿实行殡葬改革的,应当予以支持,其他组织和个人不得干涉。
第四条 举办丧葬活动应当文明、节俭,遵守城市市容、环境卫生和交通管理规定,不得妨碍社会公共秩序、危害公共安全,不得利用丧葬活动搞非法宗教活动,不得侵犯他人合法权益。
第五条 地区民政部门负责全地区殡葬管理工作。县(市)人民政府民政行政管理部门负责本行政区域殡葬管理工作。
各县(市)设立殡葬执法机构,负责本行政区域内殡葬执法工作。
第六条 公安、工商、发改、卫生、建设、交通、国土、环保、林业、民宗、监察等部门应当按照各自职责,共同做好殡葬管理工作。
第七条 各级人民政府应当加强对殡葬工作的领导,把殡葬事业纳入国民经济和社会发展总体规划,把殡葬设施建设和改造列入当地城乡建设总体规划和基本建设规划。
第八条 机关、团体、企事业单位、居(村)民委员会和其他组织,应当在本单位或辖区开展殡葬改革的宣传教育工作。
文化、新闻出版和广播电视等部门,应当采取多种形式,做好殡葬改革、移风易俗的宣传教育工作。
第二章 火葬管理
第九条 按自治区人民政府批准的火葬区划定范围,哈密地区火葬区范围为:
哈密市区、郊区各单位及厂矿、团场。
第十条 有下列情形之一的,应当实行火化:
(一)火葬区内常住人员死亡的;
(二)火葬区内常住人员在外地死亡的;
(三)火葬区内外地人员死亡的。
第十一条 正常死亡者遗体火化,应当凭死者单位、医疗机构,街道办事处或村(居)民委员会出具的死亡证明。
非正常死亡者遗体和无名尸体、无主尸体火化,应当凭所在地县级以上公安机关出具的死亡证明。
捐献或用于科研的遗体按照国家和自治区的有关规定办理。
第十二条 火葬区内死亡人员的遗体应当在当地殡仪馆火化,严禁运往土葬区进行土葬。外地人员在本区域内死亡后因特殊原因确需将遗体运回户籍地或者居住地的,应当经死亡地县级以上民政行政管理部门批准,未经批准,遗体存放单位不得放行。
第十三条 各县(市)殡葬服务机构是提供遗体运送、冷藏、防腐、整容及火化等服务的专门机构。公民死亡后其家属所在单位或医疗机构应及时通知殡仪馆由殡仪服务专用车接运遗体。其他任何单位和个人及各医院未经批准不得从事经营性的运送遗体、冷藏等殡葬服务业务。
第十四条 公民因病死亡后,经有资质的医疗机构鉴定因患传染病死亡的遗体,由卫生防疫部门采取防止传染措施后,尽快火化。
第十五条 各县(市)殡仪服务机构应当按照死者单位或亲属约定的时间、地点接运遗体,并按约定时间火化。
火葬区内死亡人员遗体一般应在72小时内火化,因特殊情况确需延长停放时间的,由殡葬管理部门进行消毒冷藏处理。
第十六条 公安机关需要保存的无名、无主尸体,保存期不超过30天,需延长保存期限的,经公安机关出具证明,民政部门审核后予以延期保存,上述费用由县(市)财政承担;公安机关查明尸源的,费用由责任者或其亲属承担;火葬区内五保户遗体处理费由各级敬老院承担;火葬区内集中供养的“三无人员”遗体处理费由各级社会福利院承担;火葬区内无法确认身份的流浪乞讨人员遗体处理费由地区财政承担。经民政部门批准的城乡低保户遗体火化费用应按成本价收取。
第十七条 遗体火化后,由殡葬管理部门发放火化证,对符合领取丧葬费和抚恤金的人员,凭火化证领取。应当火化而土葬的,财政和社会保障部门不得发放丧葬费和抚恤金。
火化后的骨灰,倡导以深埋、撒播、植树、存放等方式安置,严禁将骨灰装棺埋葬或撒入人畜饮用水源中。
第三章 土葬管理
第十八条 各县(市)边远农牧区、边远山区及交通不便的地区暂定为土葬改革区。
土葬改革区内各党政机关、行政事业单位工作人员、共产党员亡故后实行火化。
土葬改革区的县(市)人民政府所在地应当分别建立民、汉公墓;乡、村应当分别建立民、汉公益性公墓。
土葬改革区内公益性公墓由乡(镇)级人民政府或者村民委员会进行建设和管理,不得从事经营性活动,不得安葬行政区域以外人员的遗体。
第十九条 土葬改革区各级人民政府应积极创造条件,有计划、有步骤地推行火葬。对自愿实行火葬的应当给予支持,其他组织和个人不得干涉。
第二十条 各县(市)实行土葬习俗的少数民族人员死亡后,可以土葬,但应当在当地人民政府划定区域内土葬。
少数民族党员,党政机关、企事业单位少数民族干部,城镇少数民族居民死亡后,应在各县(市)划定的穆斯林公墓内进行安葬。不在此范围内实行土葬习俗的少数民族死亡人员,将被安葬在其所属乡(镇)建立的公益性公墓。对符合发放丧葬费和抚恤金的人员,由财政、劳动和社会保障部门凭公墓安葬证发放。
严禁建造或者恢复宗族墓地;严禁乱埋乱葬。
第四章 公墓规划与建设管理
第二十一条 公墓是依法设立的为城乡居民提供安葬遗体、骨灰的公共设施。建设公墓应服从县(市)城市规划,选用荒山、瘠地,不得占用耕地、林地和草场。
严禁在风景名胜区、文物保护区、饮用水源保护区和水库周围、河流两岸500米内建造墓地;严禁在铁路、公路主干线两侧2公里以内建造墓地。
上述区域内现有坟墓,除受国家保护的外,由民政行政管理部门会同建设、国土、环保和民宗等部门进行清理,限期迁出或者平毁。凡应迁葬的汉族坟墓,提倡将遗骨火化。应迁葬的少数民族坟墓,必须迁往穆斯林公墓安葬。
公墓必须做到墓区规范化、墓距条理化、公墓园林化,因地制宜做好环境绿化、美化,绿化面积达到30%以上,保持墓区的整洁、肃穆和安全。
第二十二条 县(市)级人民政府坚持与城镇规划、新农村建设相统一的原则,统一规划、建设公墓。将兵团等驻地单位统一纳入规划,将新建公墓和现有公墓统筹安排。
第二十三条 城市建设占用墓地,坟主应当在被告知的期限内迁葬,逾期不迁或无主坟墓由建设单位代迁。受国家保护的革命烈士墓、著名人士墓、华侨祖墓或者具有历史、艺术、科学价值的古墓,按国家有关规定处理。
第二十四条 公墓分为公益性公墓和经营性公墓。
公益性公墓由乡(镇)、村兴办,由所在乡(镇)人民政府管理,并接受民政行政管理部门的指导和监督。公益性公墓只准安葬本行政区域内死者遗体(骨灰),不得接收火葬区和非本行政区域内遗体(骨灰)埋葬,不得从事经营活动,违者追究公墓所在地人民政府主要领导的责任。
建设经营性公墓由自治区民政部门审批,殡葬管理机构负责管理。经营性公墓凭火化证租售墓位,严禁出售活人墓;严禁利用墓穴和骨灰格位进行倒卖、转让等非法经营活动;严禁设立公墓销售机构并进行组织、宣传、参观销售公墓活动;严禁提前划拨出售活人遗体墓地,禁止在骨灰公墓内擅自二次立碑。
第二十五条 严格控制新建经营性公墓的数量和规模,建立公墓应保护和节约土地资源。严禁非殡葬企事业单位经营公墓。
严禁在公墓以外的其他地方建造坟墓。其他地方现有坟墓,除受国家保护的具有历史、艺术、科学价值的予以保留外,应当限期迁移或者深埋,不留坟头。
安葬遗体,单人墓穴占地不得超过6平方米,双人墓穴占地不得超过8平方米。
安葬骨灰,单人墓穴占地不得超过1平方米,双人墓穴占地不得超过1.5平方米。
第二十六条 公墓和骨灰存放格位的使用年限原则上以20年为一个周期。
第二十七条 凡在经营性公墓内安葬骨灰或遗体的,应严格按物价主管部门核定的收费标准收取有关费用。
第二十八条 各县(市)人民政府民政行政管理部门负责加强对辖区内公墓的管理。建立健全公墓年度检查制度,会同有关部门认真开展公墓年度检查工作。
第五章 殡葬设施管理
第二十九条 殡葬服务机构应当加强对殡葬服务设备、设施的管理,更新、改造陈旧的设施设备,保持殡葬服务场所和设备设施的整洁和完好,防止污染环境。
第三十条 任何单位和个人,不得损坏殡葬服务设施设备。严禁在公墓内挖沙取土,乱倒垃圾。
第六章 殡仪活动及丧葬用品管理
第三十一条 殡仪活动应当文明节俭,不得妨碍公共秩序和交通秩序、危害公共安全、污染环境,不得侵害他人的合法权益。
严禁封建迷信活动。任何单位和个人不得在丧葬活动中从事看风水、选墓号、做法场、度魂灵等封建迷信活动。
殡仪活动应在各级人民政府规定的场所举行。
销售殡葬用品应在各级人民政府规定地段进行。
第三十二条 殡仪服务收费项目和标准按照自治区有关规定执行,由物价主管部门进行价格审核,违反规定收费的,由物价主管部门依法处理。
第三十三条 殡葬用品实行明码标价,由各级民政行政管理部门会同物价、工商等部门监督殡葬用品售价执行情况。
第三十四条 各级民政行政管理部门应加强殡葬行业管理,规范服务行为,提高服务质量。
第七章 责任追究
第三十五条 有下列情形之一的,根据国务院《殡葬管理条例》和《新疆维吾尔自治区实施〈殡葬管理条例〉若干规定》处罚;构成犯罪的,依法追究刑事责任。
(一)未经批准擅自兴建殡仪馆、火化场、骨灰堂、公墓、殡仪馆服务站等设施的,由民政行政管理部门会同建设、国土等部门予以取缔,责令恢复原状,没收违法所得,可以并处违法所得1倍以上3倍以下的罚款。
(二)将应当火化的遗体土葬的,由死者生前居住地民政行政管理部门责令自行改正,拒不改正的,可以强制火化,所需费用由死者亲属承担。
(三)将骨灰装棺土葬或者建造宗族、家族墓地的,在公墓和农村公益性墓地以外的地方埋葬遗体、建造坟墓的,由民政行政管理部门责令限期改正,拒不改正的,组织平毁、迁移,所需费用由死者亲属承担。
(四)殡仪服务机构安葬遗体或者骨灰超出占地面积的,由民政行政管理部门责令限期改正,没收违法所得,可以并处违法所得1倍以上3倍以下的罚款。死者亲属安葬遗体或者骨灰超出占地面积的,由民政行政管理部门责令限期改正。
(五)擅自生产经营殡葬用品的,由民政行政管理部门会同工商行政管理部门予以取缔,由工商行政管理部门依照有关法律、法规予以处罚。
(六)生产销售纸钱以及纸扎等封建迷信殡葬用品的,由民政行政管理部门会同工商行政管理部门予以没收,可以并处生产销售金额1倍以上3倍以下的罚款。
(七)在殡仪活动中妨害公共秩序、危害公共安全,侵害他人合法权益,民政行政管理部门应当予以制止;违反治安管理处罚规定的,由公安机关依法予以处罚;构成犯罪的,依法追究刑事责任。
(八)阻碍、干扰殡葬管理工作人员执行公务,违反治安管理处罚规定的,由公安机关依法予以处罚;构成犯罪的,依法追究刑事责任。
(九)殡葬服务单位工作人员利用工作之便索要、收受财物的,由民政行政管理部门责令退还,并根据情节给予行政处分;构成犯罪的,依法追究刑事责任。
第八章 附则
第三十六条 香港、澳门特别行政区公民,台湾同胞、华侨和外国人的丧葬事宜,按照国家有关规定执行。
第三十七条 本办法由地区民政局负责解释。
第三十八条 本办法自发布之日起执行。