Legislative Updates (Issue 55) | 法宝双语新闻

【来源】北大法宝英文译本库

【责任编辑】Mani

【声明】本文由北大法宝编写，转载请注明来源。

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1. 最高检修订司法解释工作规定

2019年5月13日，最高人民检察院印发修订后的《最高人民检察院司法解释工作规定》，自发布之日起实施。

《规定》从一般规定、立项、起草、审核、检察委员会审议、发布、备案及清理等方面，对最高检司法解释工作予以进一步规范和细化。《规定》增加《人民检察院组织法》作为依据,并进一步强调司法解释应当主要针对具体的法律条文，并符合立法的目的、原则和原意。对涉及广大人民群众切身利益的司法解释，经检察长决定，可以在报纸、互联网等媒体上公开征求意见。

1. Provisions of the SPP on Judicial Interpretation Work Revised

On May 13, 2019, the Supreme People’s Procuratorate (SPP) issued the Provisions of the Supreme People’s Procuratorate on the Judicial Interpretation Work (2019 Revision), effective from the date of issuance.

The Provisions further regulate and detail the judicial interpretation work of the SPP in terms of general rules, project initiation, drafting, examination, deliberation by the procuratorial committee, issuance, recordation, and review, among others. The Provisions add the Organic Law of the People’s Procuratorates as the basis, and further emphasize that the judicial interpretation should primarily involve the specific clauses of laws, and comply with the objectives, principles, and original meaning of legislation. With respect to judicial interpretations involving the vital interests of the general public, upon decision of the Procurator-General, opinions may be publicly solicited via newspapers, Internet, and other media.

2. 《城市公共交通管理条例（征求意见稿）》发布

近日，司法部发布《城市公共交通管理条例（征求意见稿）》，征求社会各界意见，意见反馈截止时间为2019年6月10日。

《条例》明确城市公共交通定位和发展方向，规定国家实施城市公共交通优先发展战略。同时，《条例》规定，城市人民政府应当使城市公共交通规划与城市详细规划相互衔接，依法保障城市公共交通设施用地，城市公共交通设施用地依法实施土地综合开发的，其收益应当用于城市公共交通基础设施建设和运营。

此外，《条例》进一步完善城市公共交通运营机制，要求城市公共交通管理部门合理确定城市公共交通运力资源，及时开辟或者调整运营线路，定期开展公众出行调查，优化城市公共交通线路。

2. Regulation on the Administration of Urban Public Transport (Exposure Draft) Issued

Recently, the Ministry of Justice is requesting public comments on the Regulation on the Administration of Urban Public Transport (Exposure Draft), and comments may be submitted until June 10, 2019.

The Regulation clarifies the orientation and development direction of urban public transport and sets forth the national strategy of giving priority to the development of urban public transport. Meanwhile, the people's governments in urban areas should make the plans for public transport in urban areas dovetail nicely with the detailed urban plans to guarantee the land for public transit facilities in urban areas. The earnings derived from comprehensive land development according to the law of the urban land for public transit facilities should be devoted to the construction and operation of urban public transport infrastructure.

In addition, a further improvement in the operational mechanism of urban public transit facilities calls for a reasonable determination of public transit capacity resources, timely exploration or adjustment of the routes in operation, regular investigation of the travel of the public, and an optimization of urban public transport routes by urban public transport administrative departments.

3. 《关于进一步规范发展公租房的意见》发布

5月7日，住房和城乡建设部、国家发展改革委、财政部、自然资源部共同印发《关于进一步规范发展公租房的意见》。　　

《意见》要求，分类合理确定准入门槛，针对不同困难群体，合理设置准入条件，采取适当的保障方式和保障标准；以政府为主提供基本住房保障，因地制宜加大公租房发展力度；坚持实物保障与租赁补贴并举；加强公租房建设管理，切实保证公租房建设质量安全；积极实施政府购买公租房运营管理服务，提升公租房运营管理专业化、规范化水平；加快推进住房保障领域信用体系建设，建立完善守信联合激励和失信联合惩戒机制；完善公租房配套基础设施和公共服务。

此外，《意见》明确，各地对列入市县年度计划的公租房项目，要落实好土地、资金、税费等各项支持政策。

3. Opinions on Further Regulating the Development of Public Rental Housing Issued

On May 7, 2019, the Ministry of Housing and Urban-Rural Development, the National Development and Reform Commission, the Ministry of Finance, and the Ministry of Natural Resources jointly issued the Opinions on Further Regulating the Development of Public Rental Housing.

The Opinions call for efforts to reasonably determine the access threshold by category for different disadvantaged groups and adopt proper guarantee methods and guarantee standards, provide the basic housing security led by the government and intensify development of public rental housing by insisting on measures suitable for local conditions, provide physical housing while allocating leasing subsidies, strengthen the administration of public rental housing construction so as to earnestly ensure its quality and safety, actively implement the purchase of operational management services for public rental housing made by the government for the professional and standard development, accelerate the construction of credit system in the field of housing guarantee and establish and perfect the mechanism of joint incentives for honesty and joint punishment for dishonesty, and improve supporting infrastructure and public service of public rental housing.

In addition, the Opinions make it clear that all localities should ensure the implementation of such supporting policies as land, funds and taxes for public rental housing projects listed in the annual plan of cities and counties.

4. 《关于公共租赁住房税收优惠政策的公告》发布

2019年5月9日，财政部、税务总局印发《关于公共租赁住房税收优惠政策的公告》, 执行期限为2019年1月1日至2020年12月31日。

公告指出，对公租房建设期间用地及公租房建成后占地，免征城镇土地使用税；对公租房免征房产税；对经营公租房所取得的租金收入，免征增值税。

公告提到，纳税人享受本公告规定的优惠政策，应按规定进行免税申报，并将不动产权属证明、载有房产原值的相关材料、纳入公租房及用地管理的相关材料、配套建设管理公租房相关材料、购买住房作为公租房相关材料、公租房租赁协议等留存备查。

4. Announcement on Preferential Tax Policies for Public Rental Housing Issued

On May 9, 2019, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on the Preferential Tax Policies for Public Rental Housing, which should be implemented from January 1, 2019 to December 31, 2020.

According to the Announcement, the land used during the period of construction of public rental housing and the land occupied after the completion of construction of public rental housing should be exempt from the urban land use tax; the public rental housing should be exempt from the real estate tax; and the rental revenue obtained from the operation of public rental housing should be exempt from value-added tax. 

In addition, taxpayers that enjoy the preferential policies as prescribed in this Announcement should conduct declaration for tax exemption as legally required, and keep the real estate ownership certificate, relevant materials indicating the original value of the real estate, relevant materials for inclusion in the public rental housing and land use management, relevant materials for supporting construction and management of public rental housing, relevant materials for purchase of houses as public rental housing, and public rental housing lease agreements, among others, for future reference.

5. 两部门扩大固定资产加速折旧优惠政策适用范围

日前，财政部、国家税务总局发布《关于扩大固定资产加速折旧优惠政策适用范围的公告》

根据公告，自2019年1月1日起，适用《财政部 国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》和《财政部 国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》规定固定资产加速折旧优惠的行业范围，扩大至全部制造业领域。　　

两部门称，公告发布前，制造业企业未享受固定资产加速折旧优惠的，可自本公告发布后在月（季）度预缴申报时享受优惠或在2019年度汇算清缴时享受优惠。 

5. Scope of Application of Preferential Policies on Accelerated Depreciation of Fixed Assets to Be Expanded

On April 23, 2019, the Ministry of Finance and the State Taxation Administration issued the Announcement on Expanding the Scope of Application of the Preferential Policies on the Accelerated Depreciation of Fixed Assets.

According to the Announcement, from January 1, 2019, the scope of industries to which the preferences on the accelerated depreciation of fixed assets as prescribed by the Notice by the Ministry of Finance and the State Administration of Taxation of Improving the Enterprise Income Tax Policies for the Accelerated Depreciation of Fixed Assets and the Notice by the Ministry of Finance and the State Administration of Taxation of Further Improving the Enterprise Income Tax Policies for the Accelerated Depreciation of Fixed Assets applies should be expanded to all manufacturing sectors.

Where a manufacturing enterprise does not enjoy preferences on the accelerated depreciation of fixed assets before the issuance of this Announcement, it may enjoy preferences when filing a monthly (quarterly) tax prepayment return or when filing an annual tax return on a consolidated basis in 2019 after the issuance of this Announcement.

6. 《报废机动车回收管理办法》发布

日前，国务院总理李克强签署国务院令发布《报废机动车回收管理办法》，自2019年6月1日起施行。国务院2001年6月16日公布的《报废汽车回收管理办法》同时废止。　　

《办法》规定拆解的报废机动车发动机、方向机、变速器、前后桥、车架等“五大总成”具备再制造条件的，可以按照国家有关规定出售给具备再制造能力的企业予以循环利用，消除了报废机动车零部件再制造的法律障碍。同时建立有效的安全管理制度，要求回收企业如实记录报废机动车“五大总成”等主要部件的数量、型号、流向等信息并上传至回收信息系统，做到来源可查、去向可追。

《办法》强化了环境保护方面的要求，落实国务院关于“放管服”改革的要求，还在报废机动车回收程序、违法拼装机动车等有关问题上与道路交通安全法作了衔接。 

6. Measures for the Administration of Scrap Vehicle Recycling Issued

Recently, the Premier of the State Council Li Keqiang signed an Order of the State Council to issue the Measures for the Administration of Scrap Motor Vehicle Recycling, which will go into effect on June 1, 2019, and override the previous measures for vehicle recycling issued by the State Council on June 16, 2001.

According to the Measures, engines, steering wheels, gearboxes, front and rear axles, and frames (collectively referred to as “five major components”) of dismantled scrap vehicles suitable for remanufacturing may be sold to qualified enterprises for recycling according to relevant national regulations, which eliminates the legal obstacle to the remanufacturing of spare parts of scrap vehicles. Meanwhile, an effective security management system should be established, under which recycling enterprises should truthfully record such information as the quantity, model, and flow direction of the “five major components” recycled, and upload it to the recycling information system in an effort to enable its sources to be traced and its destinations to be followed.

Additionally, the Measures call for more environmental protection, implementation of the requirements of the State Council on the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization and regulation, and optimization of services”, and the connection between issues concerning the scrap vehicle recycling, and illegally assembled motor vehicles and the provisions as set forth in the Road Traffic Safety Law.

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