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财政部关于农业税征收管理若干问题的通知

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财政部关于农业税征收管理若干问题的通知

财政部


财政部关于农业税征收管理若干问题的通知
财农[1983]37号

1983-03-23财政部

  党的十一届三中全会以来,我国农村普遍实行了以联产承包为主要形式的生产责任制。适应这种新情况,许多地方改进了农业税征收管理工作。根据农村经济情况和各地经验,为了更好地贯彻政策,完成农业税任务,现对当前农业税征收管理的若干问题通知如下:
  (一)做好农业税政策和履行纳税义务的宣传教育。土地承包到户(组)以后,必须按照合理负担的原则,通过承包合同,将生产队应缴纳的农业税额,如数落实到户(组),不得短少。多年来农业税由生产队集中缴纳,现在改为由各承包户(组)负责缴纳。因此,要广泛深入地进行农业税政策和爱国主义的宣传教育,使广大干部群众正确兼顾国家、集体、个人三方面的利益,自觉履行纳税义务,发扬踊跃缴纳爱国公粮的好传统,保证完成农业税任务,支援国家社会主义建设。对完成任务好的,应及时给予表扬;对无故拖延缴税的,应分别不同情况,给予教育批评;对个别无理拒不缴税的,应经政府批准依法进行处理。
  目前,农林特产已成为许多农户(组)承包经营的生产项目,生产发展,收入较多。应向广大干部群众宣传有关农林特产征收农业税的政策规定,对属于农业税征税范围的农林特产收入,特别是大宗的获利较大的产品的收入,应积极地依法组织征收,以利于合理平衡负担,更好地贯彻“决不放松粮食生产,积极开展多种经营”的方针。
  (二)农业税的缴纳结算办法,要适应新情况,尊重群众意愿,切实加以改进。做到方便群众缴纳,有利征收入库,及时结算清楚。凡实行统一核算分配的生产队,农业税仍由队统一缴纳和结算。凡实行大包干责任制,确定农业税由户(组)负责缴纳的,应将各户应缴农业税额通知到户(组),同时通知接收库点,以便群众送交粮食和其他农产品时,结清农业税后,及时支取售粮价款,不要从送交户的粮食、农产品的价款中扣收其他户的农业税,维护承包责任制的贯彻,以免影响群众交售粮食、农产品的积极性。农业税与集体提留等必须严格分清,任何人都不许以农业税名义向群众摊派负担。
  (三)农业税必须严格执行政策。防止和纠正该减免不减免和不该减免也减免这两种情况,当前应特别注意防止随意扩大减免的偏向。对每人平均口粮和收入仍在起征点下的,继续给予免税照顾。鉴于农业生产每年都在不断发展变化,今后这种减免,应根据当年实际情况核定,不再实行免税一定三年的办法。起征点标准不得提高。各种减免税额的核定,都应根据不同情况,采取不同的办法;凡实行统一核算分配,农业税由队统一缴纳的,仍以队为单位核定;凡实行大包干责任制,农业税由户(组)承包缴纳的,应根据实际的口粮收入水平和受灾情况,将减免税额落实到纳税确有困难的户(组)。不论核定到队或户(组),都应做好调查研究,坚持群众评议,社队审查,政府核准,政策落实,力求做到减免合理。按政策经核准退库的减免税额,必须与农业银行密切配合,建立制度,严密手续,保证落实到应该得到减免的纳税人手里,禁止任何人以任何借口克扣挪用。
  (四)加强农业税册籍票证的管理。对于社队规模调整,纳税单位之间计征农业税的土地,常年产量和税额的变动,应及时登记,编造清册,建立档案。对于国家建设占用土地以及新增耕地、经济林、滩涂等,应及时进行清理、审查、登记,并依法调整计征农业税额。对于农业税的各种票证,特别是收取税款凭证,退税凭证,必须建立严格的管理制度,以堵塞漏洞,防止营私舞弊。各种票证的领发、核销,要健全手续,建立账册。征收工作结束后,应认真审查核对,由专人负责归档保管。
  (五)农村大部分生产队实行包干到户责任制后,农业税随之由队集中缴纳、结算、减免,改为分户缴纳、结算、减免,工作量大大增加,任务十分繁重。各级财政部门应在党委和政府领导下,依靠农村广大基层干部,与有关部门紧密协作,搞好宣传动员,做好征收入库前的各项准备,做好送交公粮的组织工作,保证农业税征收任务的完成。现在,有些地方基层没有财政人员,或者由于兼职过多,农业税征管工作处于没有专人负责的状态,同当前征收工作的需要极不适应。各地财政部门应将这种状况报告党委和政府,采取有效措施,保证有人收税,以适应工作的需要,防止发生有税无人收的情况。在征收入库大忙季节,还应根据工作需要,聘请必要数量的能够胜任的助征员,加以训练,协助进行征收工作。农业税的征收经费,各地要按照实际需要给予解决,以保证征收工作的正常进行。


MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE ——附加英文版

Hong Kong


MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE
 (CHAPTER 413)
 ARRANGEMENT OF SECTIONS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  egulations for the prevention and control of pollution
  enalty for taking detained ship to sea
  
  III   SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  pplication of Part III
  hipping casualties
  irections; right to recover in respect of unreasonable loss or
damage
  ffences in relation to section 6
  ervice of directions under section 6
  Enforcement of fines
  Saving of rights of action, etc.
  
  IV    SAVINGS, AMENDMENTS AND REPEALS
  Savings, amendments and repeals
  
  dule. (Omitted)
  
  rdinance to provide for the prevention and control of pollution 
from
  s and for incidental or related matters.
  January 1991] L. N. 14 of 1991
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Merchant Shipping 
(Prevention and
  rol of Pollution) Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  trol" includes contain and reduce;
  ector" means the Director of Marine;
  charge" means any release, howsoever caused, from a ship and 
includes
  escape, disposal, spilling, leaking, pumping, emitting or 
emptying;
  does not include--
  dumping within the meaning of the Convention on the 
Prevention of
  ne Pollution by Dumping of Wastes and Other Matter signed in
London on
  ovember 1972; or
  any release directly arising from the exploration, 
exploitation and
  ciated off-shore processing of sea-bed mineral resources; or
  any release for the purposes of legitimate scientific research 
into
  ution abatement or control;
  g Kong ship" means--
  a ship registered in Hong Kong; and
  a vessel required to be licensed under Part IV of the Shipping 
and
  Control Ordinance (Cap. 313);
  " means oil of any description and includes spirit produced from 
oil
  ny description and also includes coal tar;
  p" means a vessel of any type whatsoever operating in the 
marine
  ronment and includes a hydrofoil, hovercraft, submersible or 
floating
  t and a fixed or floating platform.
 PART II REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  
  egulations for the prevention and control of pollution
  In this section--
  vention" means the International Convention for the 
Prevention of
  ution from Ships (including its protocols, annexes and 
appendices)
  h constitutes Attachment 1 to the Final Act of the 
International
  erence on Marine Pollution signed in London on 2 November 
1973, as
  fied by any international agreement referred to in subsection (2)
(b)
  );
  tocol" means the Protocol (including the annex thereto) 
relating to
  Convention which constitutes Attachment 2 to the Final Act 
of the
  rnational Conference on Tanker Safety and Pollution Prevention 
signed
  ondon on 17 February 1978, as modified by any international 
agreement
  rred to in subsection (2) (b) (iii); "substance other 
than oil"
  udes sewage and garbage of any kind.
  The Governor in Council may make regulations--
  relating to the prevention or control of pollution of the sea or
other
  rs by oil, or any substance other than oil, from ships; and
  for giving effect to--
  the Convention;
  the Protocol; and
  ) any other international agreement (whether made by 
resolution or
  rwise) which relates to the prevention or control of pollution
of the
  or other waters by oil, or any substance other than oil, from 
ships
  which applies to Hong Kong, including any agreement which
modifies any
  r such agreement.
  Regulations made under this section may be expressed to apply--
  to Hong Kong ships, wherever they may be; and
  to other ships while they are within the waters of Hong Kong.
  
  Regulations made under this section may provide that the 
regulations,
  ny provisions thereof, shall come into force on a date 
specified in
  regulations which is earlier than the date on which the 
international
  ement to which the regulations relate comes into force.
  Without limiting the generality of subsection (2), 
regulations made
  r this section may include provisions--
  for the approval of documents, the appointment of 
surveyors, the
  ying out of surveys and inspections and the rendering 
of other
  ices for the purposes of the regulations, whether in Hong 
Kong or
  where, and for the issue, duration, effect and 
recognition of
  ificates for those purposes;
  for the keeping, carriage and inspection of record books and 
other
  rds of operations involving oil, or any substance other than oil, 
on
  d ships;
  for the prohibition, regulation and control of the 
loading and
  iage on board ships, and the unloading or discharge from ships,
of oil
  ny substance other than oil and for procedures relating thereto;
  for the design and construction of, and the equipment and fittings 
on
  d, ships carrying oil or any substance other than oil;
  for the compulsory reporting of incidents involving pollution 
or the
  at of pollution for the purpose of giving effect to Protocol I
  visions concerning reports on incidents involving harmful 
substances)
  he Convention;
  for the payment of fees (whether prescribed under this Ordinance, 
the
  hant Shipping Ordinance (Cap. 281) or otherwise) in respect 
of any
  ey, inspection, certificate, service or other matter provided 
for by
  regulations;
  that contraventions of the regulations shall be offences
punishable by
  lties not exceeding--
  on conviction upon indictment, a fine of $5,000,000 and, in the 
case
  n individual, imprisonment for 2 years;
  on summary conviction, a fine of $500,000;
  that in the case of any such contravention an offence is committed
by-
  the master and the owner of the ship concerned; and
  where the contravention is due to the act or omission of 
another
  on, that person;
  for denying entry of any ship to the waters of Hong Kong in respect
of
  h any such contravention is believed to have occurred;
  for detaining any ship in respect of which any such 
contravention is
  eved to have occurred and for notifying the relevant consular
officer
  any) of the detention and of any proceedings against the ship;
and
  for the admission of prescribed or specified documents and 
certified
  es of documents as evidence in legal proceedings,
  the regulations may--
  make different provisions for different circumstances or in 
relation
  ifferent classes or descriptions of ships;
  provide for exemptions from any provisions of the 
regulations in
  ect of different classes or descriptions of ships;
  ) provide for the granting by the Director, on such terms (if any) 
as
  ay specify, of exemptions from any provisions of the 
regulations in
  ect of any ship, or class or description of ships, and 
for the
  ration or cancellation of any such exemption;
  provide for the approval by the Director of equivalent 
fittings,
  pment or procedures as alternatives to those prescribed;
  provide for the delegation of powers exercisable and 
functions
  ormable by virtue of the regulations;
  provide for the application of the regulations to the Crown; and
  ) include such incidental, supplemental and transitional
provisions as
  ar to the Governor in Council to be expedient for the purposes
of the
  lations.
  
  Any fees prescribed under this Ordinance--
  may be fixed at levels which provide for the recovery of 
expenditure
  rred or likely to be incurred by the Government or other authority 
in
  tion generally to the administration, regulation and control of 
Hong
  ships and of ports, ships and navigation in the waters of Hong 
Kong,
  shall not be limited by reference to the amount of 
administrative or
  r costs incurred or likely to be incurred in the provision 
of any
  icular service, facility or matter; and
  may, without prejudice to the generality of paragraph (a), be
fixed at
  erent amounts in relation to different sizes of ship, whether
measured
  onnage, length or otherwise, or in relation to different 
classes,
  s or descriptions of service, facility or ship.
  
  enalty for taking detained ship to sea
  Where a ship is authorized or ordered to be detained under
regulations
  under this Part, and after such detention or after service on 
the
  er of any notice of or order for such detention, the ship proceeds 
or
  mpts to proceed to sea before having been released by a 
competent
  ority, the master of the ship commits an offence and is liable 
to a
  of $500,000 and to imprisonment for 2 years; and if the 
owner or
  t or any person who sends the ship to sea is party or privy to 
the
  nce he also commits an offence and is liable to the same
punishment.
  Where a ship proceeds to sea in contravention of subsection (1)
whilst
  ng on board a public officer who is acting in the execution of 
his
  , the master and owner of the ship--
  in addition to any punishment to which they may be liable 
under
  ection (1), both commit an offence against this subsection 
and are
  liable to imprisonment for 6 months and to a fine of $20,000 and 
an
  tional fine of $1,000 for each day during the period from the date 
on
  h the ship proceeded to sea until the date on which the 
officer
  rns to Hong Kong or, if he does not return directly to Hong 
Kong,
  d have returned if he had travelled by the quickest practicable
route;
  
  are jointly and severally liable to pay to the Government all
expenses
  dental to the taking of the officer to sea and to securing his 
return
  ong Kong.
  Expenses referred to in subsection (2) (b) may be recovered as
if they
  a fine imposed by a magistrate.
 PART III SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  
  pplication of Part III
  Subject to subsections (2) and (3), this Part shall apply in 
relation
  ll ships whether within or outside the waters of Hong Kong.
  As respects a ship which--
  is not a Hong Kong ship; and
  is for the time being outside the waters of Hong Kong,
  power conferred on the governor by section 6 (2) to give 
directions
  only be exercised in relation to--
  an individual who is a British citizen, a British 
Dependent
  itories citizen, a British Overseas citizen or who under the Hong
Kong
  tish Nationality) Order 1986 (App. III, p. EG1) is a British
National
  rseas); or
  a body corporate which is established under the laws of Hong 
Kong,
  section 8 (2) shall apply to such an individual or body 
corporate
  .
  No direction under section 6 (2) shall apply to any vessel 
of Her
  sty's navy or to any ship not forming part of Her Majesty's navy
which
  ngs to Her Majesty or is held by any person on behalf of or for 
the
  fit of the Crown in right of Her Majesty's Government in the 
United
  dom or Her Majesty's Government in Hong Kong, and no action shall 
be
  n under section 6 (4) or (5) as respects any such vessel or ship.
  
  hipping casualties
  The powers conferred by this section may be exercised where--
  an accident has occurred to or in a ship; and
  in the opinion of the Governor--
  oil, or any substance other than oil, from the ship will or may 
cause
  ution on a large scale in Hong Kong or in the waters of Hong Kong;
  if the ship is one referred to in section 5 (2), the 
danger of
  ution is grave and imminent; and
  ) the exercise of the powers conferred by this section is 
urgently
  ed.
  For the purpose of preventing or reducing pollution, or the 
risk of
  ution, the Governor may give directions as respects the ship or 
its
  o--
  to the owner of the ship, or to any person in possession or control
of
  ship; or
  to the master of the ship; or
  to any salvor in possession of the ship, or to any person who is 
the
  ant or agent of any such salvor, and who is in charge of the 
relevant
  age operation.
  Directions under subsection (2) may require the person to whom 
they
  given to take, or refrain from taking, any action of 
any kind
  soever, and without limiting the generality of the 
foregoing the
  ctions may require--
  that the ship is to be, or is not to be, moved--
  to or from a specified place, area or locality;
  over a specified route; or
  that any oil or other cargo is to be, or is not to be, unloaded 
or
  harged; or
  that specified salvage measures are to be, or are not to be, taken.
  If in the opinion of the Governor the powers conferred by
subsection
  are, or have proved to be, inadequate for the purpose, the 
Governor
  for the purpose of preventing or reducing pollution, or the risk 
of
  ution, take, as respects the ship or its cargo, any action of any
kind
  soever, and without limiting the generality of the 
foregoing the
  rnor may--
  do anything he has power to require to be done by a direction 
under
  ection (2);
  cause operations to be undertaken for the sinking or 
destruction of
  ship, or any part of it, of a kind which is not within the means 
of
  person to whom he may give such a direction;
  cause operations to be undertaken which involve taking over
control of
  ship.
  The powers of the Governor under subsection (4) may also be 
exercised
  uch persons as may be authorized in that behalf by the Governor.
  A person concerned in complying with directions given, or in 
action
  n, under this section shall use his best endeavours to avoid risk 
to
  n life.
  Nothing in this section shall derogate from or affect any 
right or
  r of the Government existing apart from this section whether 
under
  rnational law or otherwise.
  
  Any action taken as respects a ship which is under arrest 
or as
  ects the cargo of such a ship, being action taken under a 
direction
  n under subsection (2), or under subsection (4) or (5)--
  does not constitute contempt of court; and
  shall not constitute a ground or cause of action in legal 
proceedings
  ituted against the Government.
  In this section--
  ident" includes the loss, stranding, abandonment of or damage 
to a
  ; "any substance other than oil" means--
  any substance specified in an order made under subsection (10);
and
  any other substance which is liable to create a hazard to 
human
  th, to harm living resources and marine life, to damage 
amenities or
  nterfere with other legitimate uses of the sea;
  cified", in relation to a direction under subsection (2), 
means
  ified in the direction.
  The Governor may, by order published in the Gazette, 
specify any
  tance for the purposes of the definition of "any substance other 
than
  in subsection (9).
  
  irections; right to recover in respect of unreasonable loss or
damage
  If any action taken under a direction under section 6 (2), or 
under
  ion 6 (4) or (5)--
  was not reasonably necessary to prevent or reduce pollution or,
as may
  ppropriate, the risk of pollution; or
  was such that the good it did or was  likely  to 
do  was
  roportionately less than the expense incurred, or damage suffered, 
as
  sult of the action,
  rson incurring expense or suffering damage as a result of the 
action,
  f himself having taken the action, shall be entitled to 
claim and
  ver compensation from the Government.
  In determining whether subsection (1) applies in a particular 
case,
  unt shall be taken of--
  the extent and risk of pollution if the action had not been taken;
  the likelihood of the action being effective; and
  the extent of the damage which has been caused by the action.
  Any reference in this section to the taking of any action 
includes a
  rence to a compliance with a direction not to take some 
specified
  on.
  ffences in relation to section 6
  A person to whom a direction is given under section 6 (2) who fails
to
  ly with any requirement of the direction, commits an offence.
  A person who wilfully obstructs any person who is--
  acting on behalf of the Governor in connection with the 
giving or
  ice of a direction under section 6 (2);
  acting in compliance with such a direction; or
  acting under subsection (4) or (5) of that section,
  its an offence.
  In proceedings for an offence under subsection (1), it shall 
be a
  nce for the accused to prove that--
  he used all due diligence to secure compliance with the direction;
or
  he had reasonable cause for believing that such compliance would 
have
  lved a serious risk to human life.
  A person who commits an offence under this section is liable-
-
  on conviction upon indictment, to a fine of $5,000,000;
  on summary conviction, to a fine of $500,000.
  ervice of directions under section 6
  If the Governor is satisfied that a company or other body
corporate is
  one to which section 338 or 356 of the Companies Ordinance (Cap. 
32)
  ies so as to authorize the service of a direction on that body 
under
  er of those sections, he may give a direction under section 6 (2)--
  to that body, as the owner of, or the person in possession or 
control
  a ship, by serving the direction on the master of the ship; or
  to that body, as a salvor, by serving the direction on the person 
in
  ge of the salvage operations.
  For the purpose of giving or serving a direction under section 
6 (2)
  r on any person on a ship, a person acting on behalf of the 
Governor
  l have the right to go on board the ship.
  
  Enforcement of fines
  e a fine imposed in proceedings against the owner or master of
a ship
  an offence under this Part is not paid at the time ordered by 

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国家国有资产管理局、司法部、对外经济贸易部关于印发《关于境外国有资产以个人名义进行产权注册办理委托协议书公证的规定》的通知
1991年12月4日,国家国有资产管理局等

各省、自治区、直辖市、计划单列市国有资产管理局(办公室、处)、司法厅(局)、经贸委(厅、外贸局),国务院各部委、直属机构,各外贸、工贸总公司:
为了加强对境外国有资产的管理,保护境外国有资产的安全,将境外国有资产逐步纳入法制化管理的轨道,我们制定了《关于境外国有资产以个人名义进行产权注册办理委托协议书公证的规定》,现发给你们,请按照执行。
国内投资单位与境外国有资产产权注册人签订本规定附发的委托协议书,以书面的形式确认双方的权利和义务,并由国家公证机关予以公证,确认其法律效力。目的是有效地防止境外国有资产的流失,保护国有资产的安全,促使境外企业健康地发展。各级国有资产管理部门、经贸主管部门和各地公证机关,应密切配合,将此项工作切实搞好。

附件一:关于境外国有资产以个人名义进行产权注册办理委托协议书公证的规定
为了贯彻《国务院关于加强国有资产管理工作的通知》(国发[1990]38号)和《国务院办公厅转发财政部、国家国有资产管理局<关于驻港澳机构以个人名义办理产权注册登记手续等问题的意见>的通知》(国办发[1989]54号)精神,加强境外国有资产的管理,保护国有资产的安全,有效地防止国有资产的流失,将境外国有资产纳入法制化管理的轨道,现就境外国有资产以个人名义进行产权注册办理委托协议书公证的问题,作如下规定:
一、凡经国务院和国务院授权批准的全民所有制单位在境外设立企业、事业机构(以下称境外机构),确需将国有资产以个人名义进行产权注册的,必须经省、自治区、直辖市人民政府和中央主管部门批准后,由国内投资单位(以下称委托人)与境外国有资产产权的注册人(以下称受托人)签定《境外国有资产以个人名义持股委托协议书》或《境外国有资产以个人名义拥有物业产权委托协议书》(以下简称委托协议书),并经委托人所在地公证机关公证。否则,一律不得以个人名义在境外进行产权注册。
二、本规定所称境外国有资产,是指各级人民政府、企业主管部门、全民所有制企业及其他行政、事业单位向境外投资(包括现金及有价证券;机器、设备;无形资产,如技术专利、商标、商誉等)所形成的资产和资产收益,境外机构接受馈赠及完全用贷款(包括境内、境外贷款)投资创办的境外机构内部积累等形成的资产。
三、本规定所称境外国有资产以个人名义进行产权注册,是指以个人名义持有境外实属国有的企业股份和以个人名义拥有在境外购置的实属国有的房地产、汽车、设备等物业及其他形式的产权。
四、本规定所称境外,包括港、澳地区。
五、以个人名义持有境外国有股份的,应于境外注册产权之前,在国内办理委托协议书公证。以个人名义拥有在境外购置的国有物业产权的,应于境外办妥产权注册之后一个月内,在国内办理委托协议书公证。
六、同一境外机构中,不同的受托人由同一委托人委托的,应在委托人所在地的同一公证机关同时办理委托协议书公证;不同受托人由不同委托人委托的,应分别在委托人所在地的公证机关办理委托协议书公证。
七、委托协议书要明确委托人和受托人的权利和义务(具体内容在附件中规定)。
八、本规定下发之前已在,现仍需在境外以个人名义进行产权注册的,应由委托人与受托人补签委托协议书,并办理公证手续。
九、委托协议书应具备以下主要条款:
(一)委托事项;
(二)双方权利和义务;
(三)违约责任;
(四)双方约定的其他事项;
(五)协议签订的日期、地点。
十、申请办理委托协议书公证应向公证机关提交下列材料:
委托人:
(一)法人资格证明;
(二)法定代表人身份证明;
(三)由代理人代为申请的,需提交授权委托书及代理人身份证明;
(四)国务院及国务院授权部门批准设立境外机构的批件;
(五)中央主管部门或省、自治区、直辖市的主管部门批准在境外将国有资产以个人名义进行产权注册的文件。
(六)公证机关认为应当提交的其他文书、证件等。
受托人:
(一)身份证明(有效的中国护照影印本);
(二)以个人名义购置物业的买卖合同、物业产权注册证明;
(三)补签委托协议书的,还需提交以下文件:
1、公司注册证书和企业登记书;
2、以个人名义持有股份的有关证明文件;
(四)公证机关认为应当提交的其他文书、证件等。
十一、国家专线部门将境外国有资产以个人名义进行产权注册的,经有关部门批准,可不办或缓办委托协议书公证。
十二、违反本规定,不办理委托协议书公证,给境外国有资产造成损失的,要追究国内投资单位主要负责人的法律责任。
十三、委托协议书经委托人所在地公证机关公证后生效,并需报送委托人的上级主管部门和同级国有资产管理部门备案。
十四、本规定自下发之日起施行。

附件二:境外国有资产以个人名义持股委托协议书(参考格式)
委托人:______
受托人:姓名:____性别:____
出生日期:__年_月_日
工作单位:_______
详细地址:_______
委托人于__年_月_日经____批准出
____资____元(币种),委托受托人在
____以受托人以个人名义持有____公司
实属委托人的_______股份(以下简称股
份)。为明确双方权利、义务,经协商一致,达成协议如下:
一、委托事项:
委托人委托,受托人接受委托在____以受托人个人名义持有该股份。
二、双方权利和义务:
(一)受托人的义务:
1、按照委托人的指示,依照当地法律以个人名义持有该股份,并办理产权登记注册及明确该股份实属国家或委托人所有的有关法律手续;
2、受托人以其个人名义持有的股份以及所获一切收益(包括债权),均归委托人所有,受托人及其配偶、子女、亲属和其他人均无权享有和继承;
3、未经委托人许可,受托人不得私自以任何形式将以其个人名义持有的股份转让给第三人,也不得转委托第三人持有;
4、受托期限内,除经委托人批准外,受托人不得再以其个人名义持有其他任何公司的股份;
5、受托人被解除委托或因其他特殊情况不能履行职责时,必须按照委托人的指示或决定将以其个人名义持有的股份及一切权益转回给委托人或委托人所指定的接替人,并按要求办理交接手续。
(二)委托人的义务:
1、受托人在委托授权范围内所发生的债务,委托人应当承担;
2、受托人在委托授权范围内签署的一切合法、有效文件,委托人应当予以承认。
三、违约责任:
(一)受托人违反本协议书的规定而采取遗嘱、声明、协议或其他方式处理以其个人名义持有的股份以及未经委托人许可擅自转委托的一切行为均属无效,并须承担由此而产生的法律责任和经济责任;
(二)受托人超越委托授权范围的行为,委托人有权不予承认,造成的损失由受托人负责赔偿。
(三)受托人在被解除委托或因其他特殊情况不能履行职责时,不按委托人的要求将以其个人名义持有的股份转回委托人或委托人所指定的接替人,给委托人造成损失的,受托人应负赔偿责任;
(四)因受托人的过错给委托人造成经济损失的,受托人应予赔偿。
四、双方约定的其他事项;
五、有效期限:
本协议书由双方签署后经公证处公证之日起生效,有效期至委托人解除对受托人的委托或受托人因其他特殊情况不能履行职责,受托人按委托人的要求将以其个人名义持有的股份及一切权益转回给委托人或委托人指定的接替人时为止。
六、本协议书的未尽事宜或在执行中遇到新情况时,双方可协商作出补充协议,但须经原公证处公证。
本协议书正本一式三份,双方各执一份,公证处存档一份;副
本一式__份,分别报送____、____备案。
委托人: (公章) 受托人: (签章)
地址:______
住址:______
法定代表人(或委托代理人):(签章)
签订日期:__年__月__日
地点:中华人民共和国____市(县)公证处

附件三:境外国有资产以个人名义拥有物业产权委托协议书(参考格式)
委托人:____
受托人:姓名____性别:____
出生日期__年__月__日
工作单位:__年__月__日
详细住址:_________
根据委托人的指示,受托人于__年__月__日用委
托人的资金__元(币种),以个人名义在____
购置了_____(境外物业名称及详细情况),(以
下简称物业)。为明确双方权利、义务,经协商一致,达成协议如
下:
一、委托事项:
委托人委托,受托人接受委托在____以受托人名义拥有该物业的产权。
二、双方权利和义务:
(一)受托人的义务:
1、按照委托人的指示,依照当地法律,以个人名义拥有该物业,并办理有关明确该物业的产权实属国家或委托人所有的法律手续;
2、受托人以其个人名义拥有的物业及一切收益、孳息,均归委托人所有,受托人及其配偶、子女、亲属和其他人均无权享有和继承;
3、未经委托人许可,受托人不得私自以任何形式将以其个人名义拥有的物业转让给第三人,也不得擅自委托第三人拥有;
4、受托人被解除委托或因其他特殊情况不能履行职责时,必须按照委托人的指示或决定将以其个人名义拥有的物业及一切权益转回给委托人或委托人所指定的接替人,并按要求办理交接手续。
(二)委托人的义务:
1、受托人在委托授权范围内所发生的债务,委托人应当承担;
2、受托人在委托授权范围内签署的一切合法、有效文件,委托人应予承认。
三、违约责任:
(一)受托人违反本协议书的规定而采用遗嘱、声明、协议或其他方式处理以其个人名义拥有的物业以及未经委托人许可擅自转委托的一切行为均属无效,并须承担由此而产生的法律责任和经济责任;
(二)受托人超越委托授权范围的行为,委托人有权不予承认,造成的损失由受托人负责赔偿;
(三)受托人在被解除委托或因其他特殊情况不能履行职责时,不按委托人的要求将以其个人名义拥有的物业转回委托或委托人所指定的接替人,给委托人造成损失的,受托人应予赔偿。
四、双方约定的其他事项;
五、有效期限:
本协议书由双方签署后经公证处公证之日起生效,有效期至委托人解除对受托人的委托或受托人因其他特殊情况不能履行职责,受托人按委托人的要求将以其个人名义拥有的物业及一切权益转回给委托人或委托人指定的接替人时为止。
六、本协议书的未尽事宜或在执行中遇到新的情况时,双方可协商作出补充协议,但须经原公证处公证。
本协议书正本一式三份,双方各执一份,公证处存档一份;副本一式__份,分别报送____、____备案。
委托人: (公章) 受托人: (签章)
地址:________
住址:________
法定代表人(或委托代理人): (签章)
签订日期:__年_月_日
地点:中华人民共和国____市(县)公证处