延安市人民政府办公室关于印发延安市契税征收管理实施细则的通知
陕西省延安市人民政府办公室
延安市人民政府办公室关于印发延安市契税征收管理实施细则的通知
延政办发〔2012〕69号
各县区人民政府，市政府各工作部门、各直属机构：
经市人民政府同意，现将重新修订后的延安市契税征收管理实施细则印发给你们，请认真遵照执行。
二○一二年六月六日
延安市契税征收管理实施细则
第一条 为了规范税收征收和缴纳行为，保障纳税人合法权益，促进经济社会发展，根据《中华人民共和国契税暂行条例》、《中华人民共和国契税暂行条例细则》和《陕西省契税实施办法》等法规、规章，结合我市契税征管工作实际，制定本细则。
第二条 在本市行政区域内转移土地、房屋权属的承受单位和个人为契税纳税人，应当依照本细则规定缴纳契税。
本细则所称土地、房屋权属，是指土地使用权和房屋所有权。
本细则所称承受，是指以购买、受让、受赠、交换等方式取得土地、房屋权属等行为。
本细则所称单位，是指企业单位、事业单位、国家机关、军事单位和社会团体以及其它组织。
本细则所称个人，是指个体经营者及其他个人。
第三条 土地、房屋权属转移是指下列行为：
（一）国有土地使用权出让。即土地使用者向国家交付土地使用权出让金，国家将国有土地使用权在一定年限内出让给土地使用者的行为。
（二）土地使用权转让。即土地使用者以出售、赠与、交换或者其它方式将土地使用权转移给其它单位和个人的行为。不包括农村集体土地承包经营权的转移。
（三）房屋买卖。即房屋所有者将其房屋出售，由承受者交付货币、实物、无形资产或者其它经济利益的行为。
（四）房屋赠与。即房屋所有者将其房屋无偿转让给受赠者的行为。
（五）房屋交换。即房屋所有者之间相互交换房屋的行为。
第四条 土地、房屋权属以下列方式转移的，视同土地使用权转让、房屋买卖或者房屋赠与征收契税：
（一）以土地、房屋权属作价投资、入股；
（二）以土地、房屋权属抵债；
（三）以获奖方式承受土地、房屋权属；
（四）以预购方式或者预付集资建房款方式承受土地、房屋权属；
集资建房是指政府、机关、团体、企事业单位组织，由城镇居民、单位职工投资或参与部门投资建设住宅的一种形式。
（五）以其它方式事实构成土地、房屋权属转移的。如城镇居民委托代建房，城镇职工购买安居房、经济适用房等。
第五条 契税税率为3%。
第六条 契税的计税依据：
（一）国有土地使用权出让、土地使用权出售、房屋买卖，为成交价格。成交价格为土地、房屋权属转移合同确定的所有价格(含税费)，包括承受者交付的货币、实物、无形资产或者其它经济利益。土地使用权出售，是指土地使用者以土地使用权作为交易条件，取得货币、实物、无形资产或者其它经济利益的行为。
（二）土地使用权赠与、房屋赠与，由征收机关参照土地使用权出售、房屋买卖的市场价格核定。
（三）土地使用权交换、房屋交换，为所交换的土地使用权、房屋价格的差额。
成交价格明显低于市场价格并无正当理由的，或者所交换土地使用权、房屋的价格的差额明显不合理并且无正当理由的，由征收机关参照市场价格核定。
土地使用权交换、房屋所有权交换，交换价格不相等的，由多交付货币、实物、无形资产或者其它经济利益的一方缴纳税款。交换价格相等的，免征契税（房屋使用权交换不征契税）。
土地使用权与房屋所有权相互交换，按照前款征税。
以划拨方式取得土地使用权的，经批准转让房地产时，应由房地产转让者补缴契税。其计税依据为补缴的土地使用权出让费或者土地利益。同时承受者按照成交价格缴纳契税。
第七条 契税应纳税额计算公式：
应纳税额=计税依据（计税额）×税率
应纳税额以人民币计算。转移土地、房屋权属以外汇结算的，按照纳税义务发生之日中国人民银行公布的人民币市场汇率中间价格折合成人民币计算。
第八条 有下列情形之一的，减征或者免征契税：
（一）国家机关、事业单位、社会团体、军事单位承受土地、房屋用于本单位办公、教学、医疗、科研和军事设施的，免征；事业单位是指按《事业单位财务规则》进行核算的事业单位。
（二）城镇职工第一次购买公有住房，在国家规定标准面积以内的（面积标准按陕办发〔1996〕7号文件执行）免征契税。超过国家规定标准面积的部分，按规定缴纳契税。
本细则所称公有住房是国家所有的房屋。即全民所有制单位的房产，以区别集体所有制单位的房产和私有房产。公有住房包括：国家企业、事业单位购建的含自建自置、集资兴建的（不包括个人集资），产权属于单位，租给职工居住的公房；政府部门及所属单位自管自用的公房；国家设置的专业管理部门，如房地产管理部门管理的房产或由房地产公司经营的公房。
（三）因不可抗力灭失住房而重新购买住房的，酌情准于减征或者免征；
不可抗力指自然灾害、战争等不能预见、不能避免并不能克服的客观情况。
（四）土地、房屋被县级以上人民政府征用、占用后，重新承受土地、房屋权属的，免征；
（五）纳税人承受荒山、荒沟、荒丘、荒滩土地使用权用于农、林、牧、渔业生产的，免征；
（六）承受土地、房屋用于敬老院、孤儿院、幼儿园、托儿所、监狱、劳改劳教所的，免征；
（七）省财政厅规定的其它减征、免征契税的项目。
前款所称用于办公的，是指办公室（楼）以及食堂、洗澡堂、库房、绿化带等直接服务于办公的土地、房屋。
所称用于教学的，是指教室（教学楼）、图书馆、操场以及学生宿舍、食堂、洗澡堂、库房、绿化带等直接服务于教学的土地、房屋。
所称用于医疗的，是指门诊部、住院部以及食堂、洗澡堂、库房、绿化带等直接服务于医疗的土地、房屋。
所称用于科研的，是指科学实验的场所以及食堂、洗澡堂、库房、绿化带等直接服务于科研的土地、房屋。
所称用于军事设施的，是指地上和地下的军事指挥作战工程；军用机场、港口、码头；军用库房、营区、训练场、试验场；军用通信、导航、观测台站；其它直接用于军事设施的土地、房屋。
第九条 纳税人享受减征或者免征契税的，应当在签订土地、房屋权属转移合同后10日内，向土地、房屋所在地的契税征收机关领取《契税减免申报审批表》，提出减免申报。计税金额在1000万元(含1000万元)以上的，由省级征收机关办理减免手续；计税金额在100万元(含100万元)以上的，由市级征收机关受理审核；计税金额在100万元以下的，由县级征收机关受理审核。
征收机关应指定专人受理、审核减免申报事项。
受理人应要求申报人如实填写减免申报表并提供相关资料，告知申报人若申报不实或虚假申报而应负的法律责任。
契税减免申报应由征收机关受理，其他任何机关、单位和个人都无权受理。
地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法律规定，擅自做出的减税、免税规定无效，征收机关不得执行，并向上级征收机关报告。
第十条 经批准减征或者免征契税的纳税人改变土地、房屋的用途，应当补缴已经减征、免征的税款。其补缴税款发生时间为改变有关土地、房屋用途的当天。
第十一条 承受土地、房屋部分权属的，按照所承受部分权属的比例计算征税。
第十二条 契税纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当天，或者纳税人取得其它具有合同性质的契约、协议、合约、单据、确认书及由市政府确定的其它凭证的当天。
第十三条 纳税人应当自纳税义务发生之日起10日内向土地、房屋所在地的契税征收机关进行纳税申报。纳税人在办理纳税申报时，必须如实向征收机关填报《陕西省契税纳税申报表》；并同时提供所承受土地、房屋变动的买卖合同、房地产评估报告等有关资料。
第十四条 纳税人办理了纳税申报后，依照契税征收机关核定的期限，在办理过户登记前缴纳契税。
第十五条 纳税人办理纳税事宜后，契税征收机关应当向纳税人开具契税完税凭证，纳税人按契税完税凭证和其它规定的文件到土地、房产管理部门办理土地、房屋权属变更登记手续。
纳税人未出具契税完税凭证的，土地管理部门、房产管理部门不得办理有关土地、房屋的权属变更登记手续。
第十六条 土地管理部门、房产管理部门及城市规划、房地产开发经营单位有义务向契税征收机关提供有关资料，并协助契税征收机关依法征收契税；征收机关有权依法对土地、房产部门发放的权证是否完税进行检查，有权对房地产开发公司房屋销售的财务情况进行检查。
第十七条 契税的征收及缴库由市、县区财政部门主管农业税收的科、局、所、股，根据具体情况采用直接征收方式。
为集中统一搞好市区范围内的契税征管，宝塔区行政区域内的契税由宝塔区财政部门负责征收，收入按市与宝塔区5:5比例解缴国库。
第十八条 对两个或者两个以上个人共同购买90平方米及以下普通住房，其中一人或多人已有购房记录的，该套房产的共同购买人均不适应首次购买普通住房的契税优惠政策。
第十九条 对已缴纳契税的购房单位和个人，在未办理房屋权属变更登记前退房的，退还已纳契税；在办理房屋权属变更登记后退房的，不予退还已纳契税。
第二十条 征收机关按实征税额的5%提取征收经费，用于业务费开支。
第二十一条 契税的征收管理，依照《中华人民共和国税收征收管理法》、《中华人民共和国税收征收管理法实施细则》、《中华人民共和国刑法》及本实施细则的规定执行。
第二十二条 本实施细则自发布之日起施行，有效期五年。《延安市契税征收管理实施细则》(延政办发〔1999〕72号)同时废止。
江西省城市生活无着的流浪乞讨人员救助管理规定
江西省人民政府
江西省城市生活无着的流浪乞讨人员救助管理规定(附:英文译本)
文号：江西省人民政府令 第167号
《江西省城市生活无着的流浪乞讨人员救助管理规定》已经2008年2月23日省人民政府第1次常务会议审议通过，现予公布，自2008年4月1日起施行。
省长 吴新雄
二○○八年三月二十二日
江西省城市生活无着的流浪乞讨人员救助管理规定
第一条为了做好城市生活无着的流浪乞讨人员救助管理工作，保障其基本生活权益，完善社会救助制度，根据国务院《城市生活无着的流浪乞讨人员救助管理办法》的规定，结合本省实际，制定本规定。
第二条本规定所称城市生活无着的流浪乞讨人员（以下简称流浪乞讨人员），是指因自身无力解决食宿，无亲友投靠，正在城市流浪乞讨度日的人员。
虽有流浪乞讨行为，但不具备前款规定情形的，不属于救助对象。
第三条县级以上人民政府应当加强对流浪乞讨人员救助工作的领导，建立健全救助工作协调机制，采取积极措施，依法及时救助流浪乞讨人员，并将救助工作所需经费列入财政预算，予以保障。
政府鼓励、支持社会组织和个人救助流浪乞讨人员。社会组织和个人捐赠财产用于救助工作的，依法享受有关税收优惠。
第四条县级以上城市人民政府应当根据需要设立流浪乞讨人员救助站，并在救助站内设置未成年人生活区；有条件的，可以设立流浪未成年人救助保护机构；不设救助站的地方，应当有专人负责救助工作。
救助站应当设置在交通便利、容易查找和远离危险的区域，并配备符合救助工作需要的设施、设备和人员。
第五条救助站对流浪乞讨人员的救助是一项临时性社会救助措施，遵循自愿、无偿的原则，但对无民事行为能力和限制民事行为能力的流浪乞讨人员，应当主动实施救助。
第六条县级以上人民政府民政部门负责本行政区域内流浪乞讨人员的救助工作。设立救助站的人民政府民政部门还应当履行下列职责：
（一）指导、监督救助站贯彻执行有关救助工作的法律、法规、规章和政策；
（二）对救助站工作人员进行教育、培训；
（三）调查、处理救助站及其工作人员违法违纪问题；
（四）协调救助站与其他部门、单位的工作，帮助解决救助工作中的困难和问题；
（五）依法应当履行的其他职责。
第七条县级以上人民政府有关部门按照下列规定履行对流浪乞讨人员的救助职责：
（一）公安、城管和其他有关行政机关对发现的流浪乞讨人员，应当告知其向救助站求助；对其中的残疾人、未成年人、老年人和行动不便的其他人员，应当引导、护送到救助站；对其中的危重病人、精神病人，应当送当地卫生部门确定的定点医疗机构救治或者通知当地急救中心送定点医疗机构救治，并告知当地民政部门或者救助站。对反复纠缠、强行讨要或者以其他滋扰他人的方式乞讨的行为，公安机关应当教育、劝阻。
（二）财政部门负责流浪乞讨人员救助工作经费的落实，并根据当年救助工作实际情况予以调整，同时依法对救助经费的使用情况进行监督。
（三）卫生部门负责确定救治流浪乞讨人员的定点医疗机构，并指导其做好对流浪乞讨人员的救治工作。
（四）交通、铁道等部门应当对救助站或者民政部门为流浪乞讨人员购买乘车（船）凭证，接送流浪乞讨人员进出站提供方便。
（五）发展改革、教育、劳动保障、司法行政和残联等有关部门和单位应当在各自的职责范围内，做好与流浪乞讨人员救助相关的工作。
第八条城区街道办事处、社区居委会的工作人员发现本辖区内有流浪乞讨人员的，应当告知或者引导其前往救助站求助。
第九条码头、车站及流浪乞讨人员活动较多的其他公共场所的管理单位，应当协助救助站在显著位置设置引导牌，标明救助站所在位置及联系电话。救助站对外公开的联系电话应当每天24小时有人接听。
第十条流浪乞讨人员向救助站求助时，应当如实提供本人下列情况：
（一）姓名、年龄、本人户籍所在地、住所地；
（二）流浪乞讨的原因、时间、经过；
（三）近亲属或者其他关系密切亲属的姓名、住址、联系方式；
（四）随身携带的物品。
对因年老、年幼、残疾等原因无法提供个人情况的，救助站应当先提供救助，再查明情况。
对拒不提供或者不如实提供个人情况的，不予救助。
第十一条救助站应当向求助人员告知救助对象的范围和实施救助的内容，询问与求助需求有关的情况，并对其个人情况予以登记。
对经甄别符合救助条件的求助人员，应当办理入站手续。求助人员随身携带的物品除生活必需品外均由救助站代为保管，离站时归还；对求助人员随身携带的爆炸性、毒害性、放射性、腐蚀性等危险物质或者管制器具、违禁出版物等，救助站应当及时移交有关部门处理。
对经甄别不符合救助条件的求助人员，应当向其说明原因，出具《不予救助通知书》。
第十二条救助站应当根据受助人员的需要提供下列救助：
（一）提供符合食品卫生要求的食物；
（二）提供符合安全卫生基本条件的住处；
（三）对在救助站内突发急病的，及时送定点医疗机构救治；
（四）与其亲属或者所在单位联系；
（五）对没有交通费返回其住所地或者所在单位的，提供乘车（船）凭证。
救助站为受助人员提供的住处，应当按性别分室住宿，老年人、儿童应当与其他受助人员分室住宿，一般实行单人单铺。女性受助人员应当由女性工作人员管理。
对受助人员中的残疾人、未成年人、老年人、孕妇，应当在生活上给予照顾，并给予必要的保护。
第十三条救助站应当根据受助人员的情况确定救助期限，一般不超过10天。有下列情形之一的，报主管民政部门备案后，可以适当延长救助期限：
（一）等待亲属、所在单位或者户籍所在地、住所地民政部门、救助站接回的；
（二）正在接受治疗的；
（三）等待安置的。
第十四条受助人员应当遵守救助站的各项管理制度，服从工作人员的管理，不得有下列行为：
（一）殴打、辱骂救助站工作人员和其他受助人员，无理取闹，扰乱救助管理秩序；
（二）破坏救助设施、设备，损毁、盗窃公私财物；
（三）携带并私藏爆炸性、毒害性、放射性、腐蚀性等危险物质或者管制器具、违禁出版物；
（四）在救助站内酗酒，从事吸毒、赌博等违法犯罪活动；
（五）法律、法规、规章禁止的其他行为。
对受助人员违反前款规定的行为，救助站工作人员应当及时制止；受助人员有违反治安管理行为或者犯罪嫌疑的，救助站应当及时报请公安机关依法处理。
第十五条救助站应当根据受助人员的不同情况，分别作出下列处理：
（一）能够自行返回的，由救助站提供乘车（船）凭证返回。
（二）对受助的残疾人、未成年人、老年人或者其他行动不便的人员，通知其亲属或者所在单位接回；亲属或者所在单位拒不接回的，省内的由流入地民政部门通知流出地民政部门接回，送其亲属或者所在单位；跨省的由省民政部门通知流出地省（自治区、直辖市）民政部门接回，送其亲属或者所在单位。
（三）对无法查明其亲属或者所在单位，但可以查明其户籍所在地、住所地的受助残疾人、未成年人、老年人及其他行动不便的人员，省内的由流入地民政部门通知流出地民政部门接回，送户籍所在地、住所地安置；跨省的由省民政部门通知流出地省（自治区、直辖市）民政部门接回，送户籍所在地、住所地安置。
（四）对因年老、年幼或者残疾无法认知自己行为、无表达能力，而无法查明其亲属或者所在单位，也无法查明其户籍所在地或者住所地的，由救助站的主管民政部门提出安置方案，报本级人民政府批准后给予安置。
第十六条受助人员有下列情形之一的，救助站应当终止救助：
（一）故意提供虚假个人情况，骗取救助的；
（二）违反本规定第十四条第一款规定，严重扰乱救助管理秩序的；
（三）救助站已按照前条规定，对受助人员作出相应处理的；
（四）救助期限届满，无正当理由不愿离站的；
（五）法律、法规、规章规定应当终止救助的其他情形。
救助站对受助人员依法终止救助的，应当向其说明原因，出具《终止救助通知书》，并办理离站手续。
第十七条受助人员自愿放弃救助离开救助站的，应当事先告知，救助站不得限制。
无民事行为能力和限制民事行为能力的受助人员离开救助站的，须经救助站同意。
受助人员擅自离开救助站的，视为放弃救助。
第十八条对受助期间死亡的受助人员，救助站应当及时报告当地公安机关，由司法鉴定机构或者医疗机构出具死亡证明文件，并及时通知死者亲属或者所在单位；无法查明死者真实情况的，救助站应当及时报告主管民政部门，由民政部门按照殡葬管理的有关规定做好善后工作。
第十九条受助人员户籍所在地、住所地的乡镇、县级人民政府应当帮助返回的受助人员解决生产、生活困难，避免其再次外出流浪乞讨；对确实无家可归的残疾人、未成年人、老年人应当给予安置。
受助残疾人、未成年人、老年人的近亲属或者其他监护人应当主动履行抚养、赡养义务；对遗弃残疾人、未成年人、老年人的近亲属或者其他监护人，受助人员户籍所在地、住所地的乡镇、县级人民政府应当教育其履行抚养、赡养义务。
第二十条救助站应当建立健全岗位责任制、安全责任制、工作人员行为规范等各项管理制度，实行规范化管理，并严格执行财务、捐赠等方面的规定。
救助站应当定期组织工作人员参加业务培训，定期组织工作人员进行健康检查。
第二十一条救助站应当如实记载受助人员入站、离站、获得救助的情况等内容，建立救助档案，并妥善保管。有条件的，应当通过信息化手段管理救助档案。
第二十二条救助站应当建立健全与公安、城管、定点医疗机构等有关部门和单位的协作、配合机制，并加强救助信息沟通，建立救助信息网络系统。
救助站应当建立对食物中毒事件、群体性事件、火灾事故等突发事件的处置机制，制定应急预案并定期组织演练。
第二十三条救助工作人员应当具有承担救助工作的相应能力，增强法制观念和服务意识，并遵守下列规定：
（一）不准拘禁或者变相拘禁受助人员；
（二）不准打骂、体罚或者虐待受助人员；
（三）不准敲诈、勒索、侵吞受助人员的财物；
（四）不准克扣受助人员的生活供应品；
（五）不准扣压受助人员的证件、申诉控告材料；
（六）不准任用受助人员担任管理工作；
（七）不准使用受助人员为工作人员干私活；
（八）不准在工作期间饮酒；
（九）不准调戏妇女。
违反前款规定的，依法给予处分；构成犯罪的，依法追究刑事责任。
第二十四条救助站应当在显著位置设立投诉箱，并公告主管民政部门的投诉电话，接受社会监督。
救助站不依法履行救助职责的，求助人员可以向主管民政部门举报；民政部门经查证属实的，应当责令救助站及时提供救助，并对直接负责的主管人员和其他直接责任人员依法给予处分。
第二十五条主管民政部门不及时受理求助人员举报，不及时责令救助站履行职责，或者对应当安置的受助人员不报请当地人民政府予以安置的，对直接负责的主管人员和其他直接责任人员依法给予处分。
第二十六条对有胁迫、诱骗或者利用他人乞讨，反复纠缠、强行讨要或者以其他滋扰他人的方式乞讨等违反治安管理行为的，由公安机关依法给予治安管理处罚；以暴力、胁迫手段组织残疾人或者不满十四周岁的未成年人乞讨的，依法追究刑事责任。
第二十七条本规定自2008年4月1日起施行。
英文译本：
Decree No 167 of the People’s Government of Jiangxi Province
Administrative Measures of Jiangxi Province for Assisting Vagrants and Beggars with No Means of Support in Cities, adopted at the 1st Executive Meeting of the People’s Government of Jiangxi Province on February 23, 2008, are hereby promulgated and shall go into effect as of April 1, 2008.
Governor: Wu Xinxiong
March 22, 2008
Administrative Measures of Jiangxi Province for
Assisting Vagrants and Beggars with No Means of Support in Cities
Article 1. In order to efficiently administrate the work for assisting vagrants and beggars with no means of support in cities, guarantee their basic living rights and interests and improve the social assistance systems, these Measures are enacted with a full consideration of the realities of the province and in accordance with Measures for Assisting Vagrants and Beggars with no Means of Support in Cities promulgated by the State Council.
Article 2. Vagrants and beggars with no means of support in cities (hereafter called “vagrants and beggars”) as stipulated in these Measures refer to the persons who cannot afford board and lodging themselves, have no relatives or friends to depend on, and are roaming about and begging in the cities every day.
Those who do not comply with the stipulations specified in the proceeding paragraph are not objects of the assistance despite their roaming and begging acts.
Article 3. The government at county level or above shall strengthen its leadership over the work for assisting vagrants and beggars, establishing and improving the coordination mechanism for the assistance work, taking effective measures to assist vagrants and beggars in time according to law, and incorporate the assistance funds into the fiscal budget to ensure that the assistance work gets financial allocations.
The government encourages and supports any social organization or individual to provide assistance to vagrants and beggars. Any social organization or individual that has donated properties to such assistance shall be entitled to preferential treatment in taxation.
Article 4. The municipal people’s government at county level or above shall establish assistance station for vagrants and beggars and set up special living areas for minor vagrants and beggars within the assistance station according to the actual needs. When conditions permit, organizations for assistance and protection of minor vagrants can be established. In a city where no such assistance station has been established yet, it is necessary to hold some staff members responsible for the assistance work.
The assistance station shall be conveniently located, accessible and far from dangerous areas. Besides, the assistance station shall be provided with necessary facilities, equipment and staff members for the assistance work.
Article 5. The assistances offered by an assistance station to vagrants and beggars are merely temporary social ones, which should be offered on a voluntary and free-of-charge basis. However, the assistance station shall take the initiative to assist vagrants and beggars with no capacity or with limited capacity for civil conduct.
Article 6. Civil affairs department of the people’s government at county level or above shall be responsible for the work of assisting vagrants and beggars within its administrative region. The civil affairs department of the people’s government that has established an assistance station shall perform the following duties:
(1) Guide and supervise the assistance station in its implementation of the laws, regulations, rules and policies concerning the assistance work;
(2) Offer the necessary education and training to the staff members of the assistance station;
(3) Investigate the assistance station or its staff members involved in violation of laws and disciplines, and settle the problems properly;
(4) Coordinate the assistance station with other organs and departments concerned, and help them solve the difficulties and problems encountered in practical assistance work;
(5) Perform other duties in accordance with law.
Article 7. The departments concerned of the people’s government at county level or above shall perform their respective duties in assisting vagrants and beggars according to the provisions specified below:
(1) The public security, urban management or other administrative department, if finding any vagrants and beggars, shall be obliged to inform them that they can ask for assistance in the local assistance station. As for the disabled, the minor or the aged vagrants and beggars or other such persons with difficulties in mobility, the staff members from these departments shall instruct or accompany them to the assistance station. In case the vagrants and beggars are patients in critical conditions or with mental diseases, the staff members from these departments shall send them to the medical organization specially designated by the local civil affairs department or inform the local first-aid center to immediately send them to the designated medical organization for medical treatment and meanwhile notify the local civil affairs department or assistance station of what has happened. Any person who continually pesters or forcibly begs from another person or begs by other irritating means shall be educated and persuaded to stop doing so by the public security department.
(2) The financial department shall be responsible for realizing financial allocations for assisting vagrants and beggars, make appropriate adjustments to the allocated funds with a full consideration of the actual need of the assistance in the corresponding year, while supervising whether the assistance funds were spent in accordance with law.
(3) The public health department shall designate some medical organizations to provide medical treatment services for vagrants and beggars, and give the organizations specific guidance for efficient implementation of the assistance work.
(4) The transportation or railway department shall give every possible aid to the assistance station or the civil affairs department for buying bus, train or ship tickets for the vagrants and beggars as well as sending them aboard and helping them get off a train, ship or plane.
(5) The development & reform, education, labor & social security, judicial administration departments, disabled persons’ federation as well as the relevant departments and units shall well perform their respective duties in connection with the assistance work.
Article 8. If the staff members in urban sub-district office or community residents’ committee have found any vagrant or beggar within the area under their jurisdiction, they shall tell the vagrant or beggar to ask for assistance in the local assistance station or take him/her to the station for assistance.
Article 9. Departments responsible for the administration of public places such as wharves, railway and bus stations, where there are usually more vagrants and beggars, shall give the local assistance station some necessary aids while setting up road signs to show the location and telephone number of the assistance station. The assistance station which has made public its telephone number shall assign special staff members to answer the telephone 24 hours a day.
Article 10. When asking for assistance from an assistance station, a vagrant or beggar shall faithfully provide his/her information as follows:
(1) Name, age, place of registered permanent residence, and domicile;
(2) The reason for, time and course of ,vagrancy and begging;
(3) Names, addresses, and contact methods of his/her near relatives and other relatives with close relationship;
(4) The articles he/she carries along.
If the vagrant or beggar asking for assistance is unable to provide his/her personal information since he/she is too old, too young or disabled, the assistance station shall render assistance first before finding the relevant information.
Also no assistance will be rendered to those who refuse to provide their personal information or don’t provide their personal information faithfully.
Article 11. The assistance station shall tell the vagrant or beggar asking for assistance about the scope of assisted objects and the contents of the assistance offered, and shall inquire about the information relating to the assistance needs and register the personal information of that vagrant or beggar.
If the person asking for assistance is found qualified for the assistance, he/she shall go through the formalities for acceptance by the station. The articles he/she carries along, except the living necessities, shall be kept by the station, and returned to him/her when he/she leaves the station. The explosive, poisonous, radioactive, corrosive and other dangerous articles as well as implements under control and forbidden publications that the person asking for assistance carries along shall be immediately handed over to the departments concerned for proper disposal.
If the person asking for assistance is found unqualified for it, the station will render no assistance to him/her, and meanwhile give the reasons and issue a Notice for Not Offering Assistance.
Article 12. The assistance station shall provide the following assistances according to the needs of the assisted persons:
(1) Providing food in conformity with the requirements on food hygiene;
(2) Providing a lodging place that meets the basic safety and sanitary conditions;
(3) Sending him/her to the designated medical organization for treatment in case the assisted person suddenly suffers from acute disease in the assistance station;
(4) Contacting the assisted person’s relatives or workplace;
(5) Providing him/her with a ticket or its equivalent for taking bus, train or ship in case the assisted person has no money to pay the traveling expenses for return to his/her domicile or workplace;
The assistance station shall provide the assisted persons with lodging places according to their sexes. If the assisted persons are the aged or children, they shall be arranged to live separately from other assisted persons, and each of them shall be provided with a separate bed. If the assisted persons are female, they shall be managed by female staff members.
If the assisted persons are the disabled, the minors, the aged or pregnant women, they shall be specially taken care of and protected in their daily lives.
Article 13. The assistance station shall determine the period of assistance according to the situation of an assisted person, and generally the period shall not exceed 10 days. However, under any of the following circumstances, the period may be extended if the extension has been reported for the record to the competent authority for civil affairs:
(1) The assisted person is waiting to be taken home by his/her relatives, staff members from his/her workplace, or staff members from the civil affairs department or assistance station in his/her registered permanent residence.
(2) The assisted person is receiving medical treatment.
(3) The assisted person is waiting for settlement.
Article 14. The assisted person shall follow the management rules of the assistance station and obey the staff members’ management. He or she shall not commit any of the following acts:
(1) Beat or scold the staff members of the assistance station or other assisted persons, make trouble out of nothing, or disturb the order of the assistance work;
(2) Damage the assisting facilities or equipment, or damage or steal public or personal properties;
(3) Carry or conceal any explosive, poisonous, radioactive, corrosive and other dangerous articles including controlled implements and forbidden publications;
(4) Indulge in excessive drinking, take addictive drugs or engage in gambling and other illegal or criminal activities;
(5) Commit other acts prohibited by laws, regulations and rules;
If an assisted person commits any of the acts mentioned above, the staff members in the assistance station shall stop him/her in time. In case the assisted person commits any acts in violation of the security administration regulations or is suspected of having committed a crime, the assistance station shall immediately report to the public security department for handling according to law.
Article 15. An assistance station shall, according to the situation of the assisted person, properly settle him/her down in the following ways:
(1) If the assisted person can return by himself/herself, the assistance station shall issue him/her a certificate or ticket-equivalent for taking a train, bus or ship.
(2) With respect to an assisted person who is disabled, a minor, an aged person or has difficulties in mobility, the assistance station shall notify his/her relatives or workplace to take him/her back. Where the relatives or workplace refuse to do so, if the assisted person is within the province, the civil affairs department of the place where the assisted person is currently roaming around shall notify the corresponding department of the place from which the assisted person has departed, of taking the person back to his/her relatives or workplace; if the assisted person is transprovincial, the civil affairs department of the province he or she is currently roaming around shall notify the corresponding department of the province (autonomous region or municipality directly under the Central Government) which the assisted person has departed from, of taking the person back to his/her relatives or workplace.
(3) With respect to an assisted person who is disabled, a minor, an aged person or has difficulties in mobility, and whose relatives or workplace can’t be found, but whose place of registered permanent residence or domicile can be ascertained, if the assisted person is within the province, the civil affairs department of the place where the assisted person is currently roaming around shall notify the corresponding department of the place from which the assisted person has departed, of taking the person back to his/her registered permanent residence or domicile for settlement; if the assisted person is transprovincial, the provincial civil affairs department shall notify the corresponding department of the province (autonomous region or municipality directly under the Central Government) from which the assisted person has departed, of taking the person back to his/her registered permanent residence or domicile for settlement.
(4) With respect to an assisted person who is too old, too young, or disabled, and is unable to cognize his/her acts or to express himself/herself, and therefore neither his/her relatives nor workplace nor his/her registered permanent residence or domicile can be verified, the competent authority for civil affairs of the assistance station shall put forward a settlement scheme and report to the people’s government at the corresponding level for approval or the settlement.
Article 16. The assistance station shall terminate its assistance to the assisted person under any of the following circumstances;
(1) The assisted person is found to have intentionally provided false personal information to cheat the station out of assistance.
(2) The assisted person has violated the provisions as stipulated in Section (1), Article 14 of these Measures and seriously disturbed the administrative order of the assistance station.
(3) The assistance station has properly settled down the assisted person according to the provisions in preceding paragraphs.
(4) The assisted person would not leave the assistance station without justified reasons after expiration of the period of assistance.
(5) Under the circumstance the assistance should be terminated if it is so required by relevant laws, regulations and rules.
When the assistance station terminates its assistance to the assisted person in accordance with law, it shall give the reasons, issue a Notice for Termination of Assistance, and go through the formalities for the departure of the assisted person from the station.
Article 17. Where an assisted person waives the assistance of his/her own accord and leaves the assistance station, he/she shall notify the assistance station of the waiver in advance, and the station may not restrict that assisted person.
Where an assisted person with no capacity or with limited capacity for civil conduct is to leave the assistance station, he/she must first obtain the consent of the assistance station.
An assisted person leaving the assistance station without notification shall be regarded as waiving the assistance.
Article 18. In the event that an assisted person dies during the valid period of the assistance, the assistance station shall promptly report such death to the local public security department, and the judicial identification organization or medical organization will issue a death certificate and notify his/her relatives or workplace of the death in time. If the true information related to the dead is not available, the assistance station shall promptly report it to the competent authority for civil affairs, and the latter ought properly to settle the problems arising thereafter according to the administrative regulations on funeral and interment.
Article 19. The people’s government at the township or county level of the place where the assisted person’s registered permanent residence or domicile exists, shall take measures to help the returned assisted person to solve the difficulties in production and living, and refrain him/her from roaming and begging elsewhere again; and the government shall appropriately settle the disabled, the minors and the aged that are really homeless.
The near relatives or other guardians of the assisted person who is disabled, a minor or an aged person, should perform the obligations of support and maintenance; with respect to the near relatives or other guardians that abandoned the disabled, minors or the aged, the above-mentioned government should educate and persuade them to perform the obligations of support and maintenance.
Article 20. The assistance station shall establish and perfect its various management systems such as post responsibility system, safety responsibility system and conduct codes for staff members. Furthermore, it shall carry out standardized administration and strictly implement the regulations for financial management and donation.
The assistance station shall organize its staff members to take part in various work-related trainings and take physical examinations on a regular basis.
Article 21. The assistance station shall keep a faithful record the assisted persons’ information including their acceptance by the station; departure from the station and the assistance provided, etc., and shall build up assistance achieves and take good care of them. If conditions permit, information-technology may be adopted in management of the assistance archives.
Article 22. The assistance station shall establish and perfect its mechanisms for cooperation with the public security department, urban management department, designated medical organization as well as other departments and units concerned. Meanwhile it shall intensify its efforts in exchange and share of the assistance information with departments concerned, and establish assistance information network system.
Besides, the assistance station is required to establish the mechanism to cope with various emergent accidents, such as food poisoning accident, group accident or fire accident. Preliminary programs for rapid response to such emergent accidents shall be worked out, and exercises be organized on a regular basis.
Article 23. The staff members in the assistance station should be competent enough to undertake various assistance tasks. Moreover, they should enhance their legal awareness and service awareness, and consciously abide by the following provisions:
(1) Not to detain any assisted person or do so in a disguised form;
(2) Not to beat, scold, physically punish or maltreat any assisted person;
(3) Not to extort, blackmail or misappropriate any property of the assisted person;
(4) Not to embezzle the living supplies of any assisted person’;
(5) Not to withhold the certificate, complaint or accusation materials of any assisted person;
(6) Not to appoint any assisted person to assume any administration work;
(7) Not to use any assisted person to do private work for themselves;
(8) Not to drink wine during work time;
(9) Not to take liberties with any woman;
Any staff member who violates the provisions mentioned above shall be given sanctions; in case that a crime is constituted, criminal responsibility shall be investigated according to law.
Article 24. The assistance station shall put a box for complaints at the eye-catching place and make public the complaint telephone number of the competent authority for civil affairs so as to accept social supervision.
Where an assistance station fails to perform its assistance duties according to law, the person asking for assistance may disclose and report it to the competent authority for civil affairs. The competent authority for civil affairs shall, after verifying the case, order that assistance station to provide assistance in time, and give sanctions to the personnel in charge held directly liable and other directly liable personnel.
Article 25. If the competent authority for civil affairs fails to accept the report from the person asking for assistance in time, fails to order the assistance station to perform its duties in time, or fails to refer to the local people’s government the matter of settling the assisted person who should be settled, the personnel in charge held directly liable and other directly liable personnel shall be given sanctions according to law.
Article 26. Whoever coerces or induces someone to beg, or continually pesters or forcibly begs from him or her or begs by other irritating means is in violation of the security administration regulations; he/she shall be penalized by the public security department according to law on violation of security administration regulations. Whoever organizes the disabled or a minor under the age of fourteen to beg by means of violence or coercion shall be investigated for criminal responsibility according to law.
Article 27. These measures shall go into effect as of April 1, 2008.