国家税务总局


国家税务总局关于印发《消费税若干具体问题的规定》的通知

1993年12月28日，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，哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局：
现将消费税若干具体问题的规定印发给你们，希贯彻执行。

附件：消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的，应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者，不得列入加权平均计算：
（1）销售价格明确偏低而无正当理由的；
（2）无销售价格的。
在实际执行中，月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款，月份终了再按实际销售价格确定征税类别和适用税率，并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后，应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的，一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的，一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税：
（1）进口卷烟；
（2）白包卷烟；
（3）手工卷烟；
（4）未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整，由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒，应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的，一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒，一律从高确定税率征税。
3、以外购白酒加浆降度，或外购散酒装瓶出售，以及外购白酒以曲香、香精进行调香、调味生产的白酒，按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的，一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒，一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒，一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒，一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒，其计税价格显著低于产地市场零售价格的，主管税务机关应逐级上报国家税务总局核定计税价格，并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定，应税消费品全国平均成本利润率规定如下：
（1）甲类卷烟10％；
（2）乙类卷烟5％；
（3）雪茄烟5％；
（4）烟丝5％；
（5）粮食白酒10％；
（6）薯类白酒5％；
（7）其他酒5％；
（8）酒精5％；
（9）化妆品5％；
（10）护肤护发品5％；
（11）鞭炮、焰火5％；
（12）贵重首饰及珠宝玉石6％；
（13）汽车轮胎5％；
（14）摩托车6％；
（15）小轿车8％；
（16）越野车6％；
（17）小客车5％。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税：
（1）外购已税烟丝生产的卷烟；
（2）外购已税酒和酒精生产的酒（包括以外购已税白酒加浆降度，用外购已税的不同品种的白酒勾兑的白酒，用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等）；
（3）外购已税化妆品生产的化妆品；
（4）外购已税护肤护发品生产的护肤护发品；
（5）外购已税珠宝玉石生产的贵重首饰及珠宝玉石；
（6）外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额（不包括增值税税款）。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款：
（1）以委托加工收回的已税烟丝为原料生产的卷烟；
（2）以委托加工收回的已税酒和酒精为原料生产的酒；
（3）以委托加工收回的已税化妆品为原料生产的化妆品；
（4）以委托加工收回的已税护肤护发品为原料生产的护肤护发品；
（5）以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
（6）以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品，应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料，投资入股和抵偿债务等方面的应税消费品，应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定，对纳税人的总机构与分支机构不在同一省（自治区、直辖市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局批准；对纳税人的总机构与分支机构在同一省（自治区、直辖市）内，而不在同一县（市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法，由所在地主管税务机关视不同情况，于下列办法中核定一种：
1、纳税人按期向税务机关填报纳税申报表，并填开纳税缴款书，向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表，由税务机关审核后填发缴款书，按期缴纳。
3、对会计核算不健全的小型业户，税务机关可根据其产销情况，按季或按年核定其应纳税额，分月缴纳。
六、本规定自一九九四年一月一日起执行。



NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX

(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)

Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
-----------------------------------------------
CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
-----------------------------------------------

潮州市行政服务管理暂行办法

广东省潮州市人民政府


潮府〔2004〕18号

印发《潮州市行政服务管理暂行办法》的通知


各县、区人民政府，枫溪区管委会，市府直属各单位：

现将《潮州市行政服务管理暂行办法》印发给你们，请认真贯彻执行。



二○○四年五月十日



潮州市行政服务管理暂行办法



第一条 为强化审批管理，规范运作程序，提高办事效率，方便公民、法人和其他组织，根据我市实际，制订本暂行办法。

第二条 本办法所称行政服务，是指行政机关在受理公民、法人和其他组织（下称行政相对人）申报审批、审核、核准、备案、审定、认证、资质评定、登记以及其他性质相同或相似的申请后，依法作出的具体行政行为。

第三条 潮州市行政服务中心（下称中心）是市人民政府提供行政服务的平台，为行政相对人和进入中心办公的各行政机关和有关单位提供服务，负责行政服务事项的协调和督查。

进入中心办公的各单位应接受其协调和督查。

第四条 为新设企业办理各种证照以及经常性行政审批事项的行政机关必须进入该中心设置的办事服务窗口办公，为行政相对人提供“一个口”受理、“一个窗”收费、“一条龙”服务。

水、电、电信等单位应在该中心设置营业窗口，为行政相对人报装水、电、电信终端提供服务。

第五条 凡在该中心设立办事服务窗口的部门、单位，其主要负责人为第一责任人，并授权一名分管负责人或办事服务窗口负责人直接承办和协调相关事宜。对办事服务窗口或中心转交的各类审批事项，必须落实专门人员按时按要求办结。

凡是在办事服务窗口办理的项目，原部门不得再行受理。

第六条 各部门、单位选派到该中心服务窗口服务的工作人员必须遵守该中心的各项规章制度，服从该中心的指挥和协调。

第七条 行政服务实行首问责任制，即行政相对人到该中心申报事项或咨询时，首先接待或受理的办事服务窗口工作人员应负责办理或引荐相关部门、单位办理的工作制度。

第八条 申报材料齐全的申请事项，由办事服务窗口工作人员即收即办，并在承诺的时限内办结。

第九条 因行政相对人申报材料不全而影响审批的事项，办事服务窗口工作人员必须一次性明确告知需补办的材料，出具《补办件通知书》，在行政相对人补齐材料后予以受理。

第十条 需要进行审核、论证、召开听证会、公告或者现场勘察等的申请事项，有关办事服务窗口受理后，应即时对申报材料进行初步审核。申报材料齐全的，直接出具《承诺件通知书》。

第十一条 办事服务窗口工作人员发出《承诺件通知书》后，应立即联系相关部门和人员进行审核、勘察等，并在承诺时限内办结。

第十二条 涉及2个或2个以上部门的联合审批事项，由牵头部门受理并全程负责。牵头部门的办事服务窗口受理后，出具《联办件通知书》，并立即组织或由中心协调相关部门进行联审，在规定的时限内办结。

第十三条 重大联审事项实行快速通道办理制。进入快速通道办理的重大事项，由中心召集有关部门联审，实行先批后办，各类手续在与各审批部门商定的时间内补办完成。

第十四条 下列项目可以进入快速通道：

（一）省、市级重点项目以及其他对我市经济和社会产生重要影响的各类投资项目；

（二）办理时间特别紧急的各类投资项目；

（三）市委、市政府交办的快速审批项目。

第十五条 快速通道的联审由中心负责牵头，由市发展计划、经贸、外贸、国土资源、规划、建设、工商、环保、公安消防等部门的有关负责人或办事服务窗口负责人组成。

第十六条 联合审批事项或进入快速通道审批的事项如需要市政府领导协调处理的，由中心联系分管的市政府领导，在承诺时限内确定协调会议时间并负责会务工作，协调结果由牵头部门直接反馈给行政相对人。

第十七条 需要上级审批的申报事项，由主办部门审核后负责报送。

第十八条 对属国家明令禁止或者不符合国家、省有关政策的申报事项，办事服务窗口工作人员能够当场或者当日认定不予办理的，应当场或当日认定并出具《退办件通知书》。申报事项较为复杂，无法当场或当日认定的，按本暂行办法第十条的规定处理。经确认不予受理的，及时发出《退办件通知书》。

第十九条 需要行政相对人补充材料的补办件，其工作时限从行政相对人补齐材料之日起计算。法定节假日不计入承诺时限。

第二十条 行政相对人对申报事项的办理结果有异议的，受理办事服务窗口应明确答复并说明理由。受理办事服务窗口的工作人员不予答复或者虽予答复但理由不足的，行政相对人有权向中心投诉，由中心对投诉事项进行协调处理。涉及机关效能的投诉，由中心转交市机关效能投诉中心处理。

第二十一条 受理申报事项的部门认为在规定的时限内无法完成工作任务的，应提前3个工作日向中心报告，由中心确定是否延长工作时限。决定延长工作时限的，由中心向行政相对人发出《延长办理时限通知书》；决定不予延长工作时限的，受理单位必须在规定时限内完成。

第二十二条 行政相对人可以凭《承诺件通知书》到原受理的办事服务窗口查询办理的情况和结果。

第二十三条 进入中心的各行政部门应当公开办事程序、时限和各项行政事业性收费的依据和标准。所有收费由各行政部门出具《收费通知书》，由相对人到设在中心的金融机构服务窗口缴纳。所有收费一律纳入财政专户，实行“收支两条线”管理。

水、电和电信等单位的办事服务窗口应公开经物价部门核准的收费标准，公开收费依据。收费的有关手续按各单位的规定执行。

第二十四条 中心应将各项办事制度、工作程序以及投诉电话张挂上墙并在政府信息网公布，接受公众的查询和监督。同时，应通过各种形式无偿提供政策法规、市场信息和办事指南等投资咨询服务。

第二十五条 中心、各行政部门及其工作人员有下列行为之一的，由行政监察部门责令限期改正，并视情节对有关责任单位及个人予以通报批评或政纪处分；构成犯罪的，由司法机关依法追究刑事责任。

（一）不向行政相对人公开审批内容、对象、条件和时限的；

（二）拒不进入行政服务中心设置的办事服务窗口办公的；

（三）不按规定联办或前置审批的；

（四）超过规定时限（含延长办理时限）对申报事项不予答复的；

（五）未落实审批事项监管措施，或内部分工不明、职责不清的；

（六）对行政相对人的投诉不及时查处的；

（七）不履行审批职责或者违反规定程序进行审批的；

（八）违法审批造成生命财产损失，引发安全、环境污染等责任事故或者侵害行政相对人合法权益的；

（九）在审批过程中接受审批对象贿赂或者索取贿赂的；

（十）其他违反规定应予追究责任的行为。

第二十六条 市行政服务中心可依本办法的规定，制定有关实施细则。

第二十七条 本办法由潮州市人民政府负责解释，自颁发之日起施行。