国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)
国务院办公厅
国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)
国务院办公厅
国家旅游局《关于加强旅游工作的意见》已经国务院同意，现转发给你们，请结合本地区、本部门的实际情况贯彻执行。 旅游业是一项综合性事业，涉及航空、交通、文化、建设、轻工、纺织、商业等许多部门，各有关部门要积极配合和支持，共同努力，推动我国旅游事业更加健康
、协调地发展。关于加强旅游工作的意见 党的十一届三中全会以来，在改革、开放方针的指引下，我国旅游事业迅速发展，在增加我国非贸易外汇收入、促进对外经济贸易和文化交流、增进同世界各国人民的相互了解和友谊等方面发挥了积极作用。目前我国旅游业的发展已具备了相当的
基础和进一步加快发展的基本条件，国际旅游业持续稳定发展的大趋势也有利于我们把旅游事业搞上去。为进一步加强对旅游工作的协调管理，争取我国旅游业有一个更大的发展，现提出如下意见：
一、加强旅游管理工作，搞好各级旅游管理机构改革。各省、自治区、直辖市人民政府及旅游重点城市，特别是旅游资源比较丰富的热点地区，要按照党政分开、政企分开和精简、统一的原则，从当地情况和发展国际国内旅游业的需要出发，结合地方机构改革，统筹安排，建立健全旅
游管理机构。各级旅游管理部门要切实转变职能，划清职责范围，合理配置机构。为切实搞好政企分开，需做到：（一）旅游部门主管领导不得兼任地方旅游公司、旅行社或饭店的经理；（二）旅游局与其直属企业要在人、财、物管理方面完全分开，使旅游企业真正做到自主经营、自负盈
亏；（三）各级旅游管理部门开展旅游业务的费用，由各级财政安排。为了加强旅游管理部门与旅游经营单位之间的联系，国家旅游局将根据工作需要，适当调整“中国旅游协会”、“中国旅游饭店协会”，成立“中国国内旅游协会”，协助旅游主管部门协调与各有关部门的关系，研究指
导国内旅游业发展中的有关事宜。
二、进一步明确国家旅游局的行业管理范围和管理权限，建立分级管理的办法和制度。全国所有的旅游企业事业单位，包括旅游院校和科研单位，经营国际、国内旅游业务的旅行社，各类旅游涉外饭店、宾馆、餐馆及旅游车船公司，对外开放的重点旅游风景区、游览点、旅游商品经销
店以及派驻国外的旅游办事机构、国外在华开设的旅游办事机构等，其隶属关系均不变，但旅游局要按照国家的有关规定，实行行业管理和检查监督。各级旅游管理部门对各级各类旅游企业，要一视同仁。国家旅游局要按此原则，会同有关部门研究制定分级管理办法，并严格旅游企业审批
制度。所有旅游企事业单位都要接受行业管理和监督。
三、全面深化改革，实行承包经营责任制。各级旅游管理部门和办有旅游企业的部门，可结合本地区、本部门的具体情况，根据国家有关规定，研究提出在国营、集体旅游企业实行承包经营责任制的具体计划和实施步骤，并使之配套、完善和深化。在实行承包经营责任制中，可根据不
同工作性质（旅行社、旅游涉外饭店、旅游车船队等）和不同经营情况（盈利企业、还贷企业、亏损企业等），采取不同的承包经营方式。凡是有外汇收入的企业，要承包创汇指标，并制定相应的结汇管理办法。有条件的企业，可以逐步建立企业风险基金。要采取招标招聘等多种形式，通
过竞争确定承包者。承包合同期限，一般不应少于3年。承包合同一经确定，承发包双方都要严格履行，不得违反。实行承包经营责任制，要和改进企业管理、促进企业内部管理制度的改革紧密结合起来，按照责、权、利相结合的原则，进一步改革和完善企业的劳动工资制度，严格考核和
奖罚制度。
四、改革旅行社管理体制。鼓励、支持国旅、中旅、青旅三大骨干旅行社向建立企业联合体和企业集团的方向发展。对已开办的各类旅行社，国家旅游局和地方旅游管理部门要按照《旅行社管理暂行条例》和《旅行社管理暂行条例实施细则》进行考核和整顿。各类旅行社都要切实搞好
企业内部改革，进一步挖掘潜力，促进经营管理水平和服务质量的提高。
五、加强旅游对外宣传招徕工作，努力开拓国际客源市场。国家旅游局要进一步加强对国际客源市场的调查研究，制定开拓国际市场的具体规划并组织实施。驻外旅游办事处要搞好国际旅游市场调研和宣传招徕，负责各外联单位在外宣传招徕的管理工作，积极开展与驻在国有关机构、
旅行社和旅游批发商等的联系，并注意搜集和反馈有关信息。各驻外办事机构在驻在国法律许可的范围内，也可酌情开展一些有偿服务或经营性活动。各外联单位在对外推销旅游线路时，要互相配合，顾全大局，不得低于保护价竞销或相互贬低。鼓励提倡各外联单位自愿组织起来，开展对
外联合推销。对于违反外联纪律的，国家旅游局和地方旅游管理部门要根据情节轻重给予行政处分或经济处罚。为适应我国旅游业发展的需要，旅游宣传推销经费可逐年有所增加。今后各外联单位开展对外联合推销活动，可采取收费的办法，凡参加及受益单位均需缴纳一定费用。
六、加强对新建旅游涉外饭店的宏观管理，推进饭店管理制度改革。各级旅游管理部门要认真贯彻执行今年9月22日国务院发布的《楼堂馆所建设管理暂行条例》，会同当地计划部门，对本地区旅游涉外饭店项目进行认真清理。今后，各地一般不要再建设高档旅游涉外饭店。温冷点
地区可根据旅游客源市场需求，酌建中低档饭店（可视需要在中档饭店内设若干高档房间）。北京、上海、广州、桂林、西安、杭州等旅游热点城市，原则上不再批准中外合资或合作建造饭店。要按照国办发〔1988〕17号文件精神，加快建立我国自己的饭店管理公司。对确需新建中
外合资、合作饭店的，必须按照国发〔1986〕101号和国办发〔1988〕32号文件有关规定办理。对于由国家旅游局投资或参与投资建设的旅游风景区和游览点，地方旅游管理部门要参与领导和管理。推进饭店管理制度的改革。全国旅游涉外饭店星级评定工作，已有具体标准和
实施办法，要抓紧进行，争取明年底完成。要逐步建立旅游涉外饭店（包括各类旅行社和旅游车船公司）营业许可证发放和吊销制度。旅游主管部门对有严重违法乱纪行为的旅游企业，可建议工商行政管理部门吊销其营业执照。
七、审慎进行旅游价格方面的改革，加强对旅游外汇收支及结汇的管理。旅游价格问题直接关系到国家的利益和声誉，要不断进行调查研究，作出审慎的改革，并按规定报批。要充分考虑适应国际竞争需要，根据不同旅游路线、不同季节等特点，改革价格结构模式，更加科学、合理地
制定价格（国家旅游局和国家物价局今后主要是制定最高限价和最低保护价）。价格原则一经确定，各级、各类旅游企业都应严格执行。对于违反价格纪律的，要严肃处理。 国家旅游局要会同国家统计局、国家外汇管理局、财政部、中国银行等部门，在加强对旅游外汇收支统计工作的同
时，进一步加强对旅游外汇的收支管理，建立旅游外汇结汇制度，并纳入计划；要研究制定《旅游外汇管理办法》和《旅游外汇财务管理办法》，报国务院批准后实施，以尽快扭转目前旅游外汇收入流失严重的状况。
八、大力发展旅游商品、旅游纪念品的生产和销售，进一步提高我国旅游业的创汇水平和经济效益。搞好旅游商品、旅游纪念品的生产和销售是旅游业一个重要组成部分，也是为国家创汇的重要途径之一。要逐步建立起全国旅游商品、旅游纪念品的生产和销售网络。要以国家旅游局所
属的“中国旅游服务公司”系统、轻工部现有的“中国旅游产品生产供应公司”系统、商业部现有的“中国友谊服务公司”系统为基础，发挥其主导作用，进一步扩大业务，形成各具特色、经营不同旅游商品和旅游纪念品的企业体系。这些企业系统，可以有计划地兴办一批旅游纪念品生产
基地和研究国际旅游商品、旅游纪念品市场行情、开发新产品的科研单位，逐步使科研开发与产供销紧密结合。要鼓励各地特别是旅游重点地区大力发展具有民族风格、地方特色的旅游商品和旅游纪念品的生产，增加花色品种，广开货源渠道，改善销售服务，加强市场管理。要落实国务院
早已确定的“旅游商品创汇视同外贸出口创汇”的规定，并研究制定具体办法；对外贸出口中属于非实行出口许可证管理的商品，要进一步扩大对国外旅游者的销售；旅游商品、旅游纪念品的销售价格，要根据不同商品的货源情况、国际市场行情和经贸部门的具体销售方针，灵活掌握；发
展旅游商品、旅游纪念品生产所需国内紧缺的专用原材料，各级物资部门要纳入供货渠道；必须由国家统一进口的原材料，要纳入国家进口计划；对所需进口的专用原材料，按国办发〔1987〕16号文件有关规定执行。北京、上海、广州是海外旅游者出入境的三大口岸，要逐步建设成
为亚洲地区有一定规模和声誉的旅游购物城市。 目前一些旅游涉外饭店用大量外汇进口内装修材料、卫生洁具、机电设备和零部件，为尽快改变这种状况，今后对凡属于国内已能生产的产品，价格合理，质量、交货期等方面又能保证需要的，应一律停止进口。建议由有关部门提出限制进
口的产品目录，并由行业归口管理部门进行审批。
九、加强旅游从业人员的队伍建设，抓好职业道德和职业纪律教育。要进一步抓好旅游院校教育工作和从业人员的培训工作，大力培养不同层次、不同类别的旅游专业人才。要强化职业道德和职业纪律教育，不断提高旅游从业人员的政治、业务素质，树立旅游职业的光荣感和责任感，
反对各种不正之风，进一步提高旅游服务质量，搞好优质服务，使我国旅游业在国际上建立良好的信誉和形象。
十、加强与各有关部门的协调配合。旅游业是一项综合性事业，其发展不仅取决于旅游部门本身的工作，而且与航空、交通、城建、园林、文物、文化、轻工、纺织、商业、宗教事务等很多部门的工作紧密相关。旅游业又是一项跨地区的行业，大量的组织工作和实际工作要靠地方去做
，需要协调一致。各级旅游管理部门要进一步与有关部门密切配合，共同努力，促进我国旅游事业更加健康协调地发展。
CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THEAPPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISMADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THE
APPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISM
ADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK
(December 21, 1988)
The Report, "Suggestions Concerning the Strengthening of Tourist Work",
submitted by the National Tourism Administration, has been approved by the
State Council and is hereby transmitted to you for implementation in the
light of the actual conditions of the respective localities and
departments.
The tourist industry is a comprehensive undertaking which involves
departments such as aviation, communications, culture, construction, light
industry, textile industry, and commerce. All the departments concerned
shall coordinate and support each other and make joint efforts to promote
the sound and coordinated development of tourism in our country.
SUGGESTIONS CONCERNING THE STRENGTHENING OF TOURIST WORK
Since the conclusion of the Third Plenary Session of the Eleventh Central
Committee of the Communist Party of China, under the guidance of the
policy of reform and opening to the outside world, tourism has been
developing very rapidly in our country; and it has played an active part
in increasing our country's non-trade foreign exchange earnings, in
boosting international trade and cultural exchange, and in promoting the
mutual understanding and friendship between peoples throughout the world.
At present, our country possesses a fairly good foundation for the
development of tourism and the necessary conditions for speeding up such
development. The general trend of continuous and steady development of the
international tourism is also favourable to us for promoting our tourist
industry. In order to further strengthen the coordinated administration of
tourist work and strive for a greater development of our tourist industry,
we hereby advance the following suggestions:
1. Strengthening the administration of the tourist industry and doing a
good job in the reform of tourism administration organs at various levels.
The people's governments of various provinces, autonomous regions, and
municipalities directly under the Central Government, as well as tourist
cities, especially those favourite haunts with relatively rich tourist
resources, shall, in accordance with the principles of "separating Party
organs from government organs", "separating government organs from
enterprises", and "simplified and unified administration", and in the
light of local conditions and needs of the development of international
and domestic tourism, set up and improve the tourism administration organs
by combining them with the reform of local setups and making overall
arrangements. The tourism administration departments at various levels
shall make timely and specific adjustments to their responsibilities,
clearly define their scope of duties, and rationally deploy their
organizations. In order to effect the separation of government organs from
enterprises, it is imperative to lay stress on the following measures:
(1) The persons in charge of the tourism administration departments shall
not assume concurrently posts of manager of local tourist companies,
tourist agencies, or hotels;
(2) The tourism bureaus shall be completely separated from the enterprises
directly under them in the administration of such aspects as personnel,
finance, and materials, so that the tourist enterprises shall carry on
their business operations independently, and assume sole responsibility
for their profits and losses;
(3) The expenses for the tourism administration departments at various
levels to conduct tourist business operations shall be appropriated by the
finance departments at various levels. In order to strengthen the
connections between tourism administration departments and tourist opera-
ting units, the National Tourism Administration shall, in accordance with
the requirements of work, make necessary adjustments with regard to the
"China Association of Tourism" and the "China Association of Tourist
Hotels", and establish thereby the "China Association of Domestic
Tourism", which shall assist the competent authorities for tourism in
coordinating relations with other departments concerned and in studying
and providing guidance to the development of domestic tourism.
2. Further clarifying the scope of responsibility and the limits of powers
of the tourist administration bureaus, and establishing a system of graded
administration. The subordinative relationship of all the tourist
enterprises and tourist institutions throughout the country-including
institutes and schools of tourism, research institutes of tourism, tourist
agencies that are engaged in the international and domestic tourist
industries; various categories of tourist hotels, guest houses,
restaurants, and tourist automobile and vessels companies for the
reception of foreign tourists; key tourist scenic spots, tourist
attractions, and shops selling tourist goods that are open to foreigners;
tourist representative offices abroad, as well as the tourist
representative offices established in China by foreign tourist agencies-to
the competent administrative authorities directly over them shall remain
unchanged; but the tourist bureau shall, in accordance with the provisions
of the State, implement the system of trade administration, inspection,
and supervision. The tourism administration departments at various levels
shall treat tourist enterprises of various categories equally without
discrimination. The National Tourism Administration shall, in accordance
with the aforesaid principle, and working in coordination with other
departments concerned, make a study of, and work out, ways to implement
the system of graded administration and effect a stricter procedure in
examining and approving the establishment of tourist enterprises. All the
tourist enterprises and tourist institutions shall, without exception,
subject themselves to trade administration and supervision.
3. Deepening the reform in a comprehensive way and implementing the
responsibility system of contracted business operations. The tourism
administration departments at various levels and the departments that run
tourist enterprises shall, taking into consideration the actual conditions
of the local areas and of their own departments, and in accordance with
the pertinent provisions of the State, make a study of, and submit a
report on, a specific plan and practicable procedures for the
implementation of the responsibility system of contracted business
operations in state-run and collectively-run tourist enterprises and, at
the same time, formulate other provisions to perfect such a system. In the
course of implementing the aforesaid responsibility system of contracted
business operations, different forms of contracted business operations may
be adopted, in accordance with the differences in the nature of business
operations (tourists agencies, tourist hotels specialized in receiving
foreign guests, fleets of tourist automobiles and vessels) and business
operations of different conditions (enterprises with profits, enterprises
that have to repay loans, enterprises suffering losses and with a
deficit). All those enterprises that have foreign exchange earnings shall
carry out a contracted target for earning foreign exchange, and work out a
corresponding method for the administration of the settlement of the
exchange. Enterprises, which possess the necessary conditions, may
gradually set up risk funds for themselves. The contractor shall be
finally determined, through various kinds of competition, such as by
inviting tenders, or by advertising for employment. The contract period
shall, in principle, be no shorter than 3 years. Once a contract is
confirmed and signed, the two parties, the contractor and the party
awarding the contract, shall execute the contract strictly, and under no
circumstances shall it be violated. The implementation of the
responsibility system of contracted business operations calls for a close
integration of the improvement of enterprise management and the promotion
of reform in the internal administration system of enterprises, and for
further efforts in reforming and improving the labour wage system and the
policy of reward and punishment, in accordance with the principle of
combining responsibility, power, and profit.
4. Reforming the administration system of tourist agencies. The three
backbone travel services-China International Travel Service, China Travel
Service, and China Youth Travel Service-shall be encouraged and supported
to develop towards the establishment of an integrated complex or
enterprise group.
With respect to those tourist agencies of various categories that have
already been set up, the National Tourism Administration and local tourism
administration departments shall carry out assessment and rectification in
accordance with the provisions in Interim Regulations on the
Administration of Tourist Agencies and Rules of Implementation for Interim
Regulations on the Administration of Tourist Agencies. Tourist agencies of
various categories shall all carry out effectively the reform in the
internal work of their respective tourist agencies, further tap their
potentials, so as to raise standard of their operation and administration,
and to improve the quality of their services.
5. Strengthening overseas tourist publicity and the endeavouring for
soliciting tourists, and striving to expand the international market for
foreign tourists. The National Tourism Administration shall make further
efforts in investigating and analyzing the market for international
tourists, work out specific plans for the expansion of the said
international market, and take measures to put it into practice. Our
resident representative tourist offices abroad shall try their best to
investigate into the market for international tourists and carry out
publicity work for soliciting visiting tourists, take the responsibility
to supervise the publicity and soliciting endeavour carried out abroad by
units in charge of liaison work with foreign countries, actively make
contacts with the institutions concerned, tourist agencies and tourist
wholesalers in countries where our representative tourist offices are
resident, and pay attention to collecting and feeding back relevant
information. Various resident representative tourist offices abroad may,
within the scope of law of the respective countries where they are
resident, and at their discretion, undertake some paid services or other
business operational activities.
Various units in charge of liaison work with foreign countries, while
canvassing among foreigners for tourists itineraries, shall work in close
coordination and take the interests of the whole country into account.
They may not play down the others and compete against them by offering
prices lower than the protective price. Various units in charge of liaison
work with foreign countries shall be encouraged to collaborate on a
voluntary basis to canvass jointly among foreigners. With respect to those
who have violated external liaison disciplines, the National Tourism
Administration and the local tourism administration departments shall,
depending on the seriousness of the cases, impose disciplinary sanctions,
or economic penalty, on the violators. In order to meet the needs of the
development of the tourist industry in our country, the outlay for
conducting tourist publicity and canvassing abroad may be increased with
each passing year. From now on, various units in charge of liaison work
with foreign countries, when canvassing jointly among foreigners may
collect service charges: all units that take part in the canvassing
activities and derive benefits there from shall pay the charges.
6. Strengthening the macro-administration of those newly-built tourist
hotels that specialize in receiving foreign guests and promoting the
reform of hotel administration system. The tourism administration
departments at various levels shall conscientiously implement Interim
Regulations on the Construction and Administration of Storied Buildings,
Halls, Hotels and Guest Houses, promulgated by the State Council on
September 22, 1988, and, working in coordination with the local planning
departments, carry out a checking-up on the projects of local tourist
hotels that specialize in receiving foreign guests. From now on, in
principle, no more high-grade tourist hotels that specialize in receiving
foreign guests shall be built in any place. In areas less frequented than
favourite tourist haunts, medium-and low-grade hotels may be built, in
accordance with the tourist market's demand, and depending on the actual
circumstances, (a number of highgrade rooms may be provided in a
medium-grade hotel, if necessary). In such highly frequented tourist
cities as Beijing, Shanghai, Guangzhou, Guilin, Xi'an, and Hangzhou, no
new hotel construction projects with Chinese-foreign joint investment or
by Chinese-foreign cooperation shall, in principle, be approved. In
accordance with the guideline of Document No. 17 (1988) issued by the
General Office under the State Council, it shall be imperative to speed up
the establishment of the hotel administration company of our own country.
In cases where necessity arises for the building of new hotels in form of
Chinese-foreign joint ventures or Chinese-foreign contractual joint
venture, the cases shall be handled in accordance with the provisions in
Document No. 101 (1986) and Document No. 32 (1988), issued by the General
Office under the State Council. As regards the tourist scenic spots and
tourist attraction, built and facilitated with, or partly with the
investment of the National Tourism Administration, the local tourism
administration departments shall take part in the leadership and
administration of the aforesaid tourist places.
Promoting the reform in the hotel administration system. There are now
specific standards for the "star-rating" of the country's tourist hotels
that specialize in receiving foreign guests; the rating process shall be
speeded up and strive to complete the task by the end of next year. The
system for issuing and revoking business licence for tourist hotels that
specialize in receiving foreign guests (including various categories of
tourist agencies and tourist automobiles and vessels companies) shall be
gradually set up. With respect to those tourist enterprises that have
committed serious illegal acts, the competent authorities for tourism may
suggest to the relevant administrative departments for industry and
commerce that the business licences of the aforesaid enterprises be
revoked.
7. Carrying out, with caution, the reform in tourist prices, and
strengthening the administration of the receipts and expenditures in
foreign exchange as well as the settlement of exchange relating to tourist
enterprises. The problem of tourist prices has a direct bearing on the
interests and reputation of the State; therefore it is imperative to
conduct careful investigation and studies before taking cautious steps in
the reform, and submit the reform plan to higher authorities for approval.
It is necessary to reform the price structure so as to fix the tourist
prices more scientifically and reasonably by taking into full
consideration the necessity to meet the challenge of international
competition, and in accordance with the special features of different
tourist itineraries and different seasons (from now on, the National
Tourism Administration and the State Administration for Commodity Prices
shall chiefly fix the ceiling price and the floor price - the protective
price). Once the price principles are determined, the tourist enterprises
at various levels and of various categories shall execute them strictly.
Those who have violated the price discipline shall be dealt with
seriously.
The National Tourism Administration shall, working in coordination with
such departments as the State Statistical Bureau, the State Administration
of Foreign Exchange Control, the Ministry of Finance, and the Bank of
China, strengthen the statistical work on the tourist enterprises'
receipts and expenditures, and tighten the control of the foreign exchange
receipts and expenditures of the tourist enterprises, establish the system
for the settlement of tourist foreign exchange, and bring this work into
line with the State plan. It is imperative to formulate, through studies,
the Measures for Foreign Exchange Control in Tourism and the Measures for
the Financial Administration of Foreign Exchange in Tourism, and submit
these two documents to the State Council for approval before
implementation so as to reverse as early as possible the present situation
of serious drain on foreign exchange earnings from tourism.
8. Developing vigorously the manufacture and marketing of tourist goods
and tourist souvenirs, increasing the volume of the foreign exchange
earning from tourism in our country and improving its economic results.
The manufacture and marketing of tourist goods and tourist souvenirs
constitute an important component part of the tourist industry, and is
also an important channel for earning foreign exchange for the State. It
is imperative to establish gradually a nationwide network for the
production and marketing of tourist goods and tourist souvenirs. For the
aforesaid purpose, the "China Tourist Services Company" under the National
Tourism Administration, the "China Tourist Products Production and Supply
Company" under the Ministry of Light Industry, and the "China Friendship
Services Company" under the Ministry of Commerce shall be taken as the
foundation; their leading role shall be brought into full play, and their
businesses shall be further expanded so that they shall grow into
complexes of enterprises specialized in different lines of business,
handling different assortments of tourist goods and tourist souvenirs.
These complexes of enterprises may establish, in a planned way, a number
of production bases for the production of tourist souvenirs, and a number
of research institutes for carrying on studies in the marketing quotations
of international tourist goods and tourist souvenirs and for developing
new products, so that scientific research and product development will be
combined in the integrated process of production-supply-marketing. It is
necessary to encourage various places, especially the key tourist areas,
to vigorously develop the production of tourist goods and tourist
souvenirs that are of national style with various local colours, to
increase designs and varieties, to expand channels for sources of goods,
to improve sales service, and to strengthen market administration. It is
imperative to implement conscientiously the provisions approved long ago
by the State Council: "the foreign exchange earned through the sales of
tourist goods shall be deemed as the foreign exchange earned by foreign
trade" and to formulate, through studies, specific measures for carrying
out the said provisions; with respect to those export goods which do not
come under the licence control, it is important to expand their sales to
foreign tourists; the selling prices of tourist goods and tourist
souvenirs shall be handled flexibly in accordance with the different
conditions of goods supply, the international market quotations, and the
specific marketing policy pursued by the economic and trade departments.
The special raw and processed materials which are needed for the
development of the production of tourist goods and tourist souvenirs and
are in short supply in the country, shall be brought into the goods supply
channels handled by the departments of goods and materials at various
levels; those raw and processed materials that are imported solely by the
State shall be brought into the plan for importation executed by the
State; the special imported raw and processed materials needed shall be
handled in accordance with the pertinent provisions in Document No. 16
(1987) issued by the General Office under the State Council. As Beijing,
Shanghai, and Guangzhou are the three main ports of entry and exit for
overseas tourists, they shall be turned into cities with sizable tourist
shopping centres and good reputation in Asia. At present, some tourist
hotels that specialize in receiving foreign guests spend a large amount of
foreign exchange in importing fitting-up materials, sanitary utensils,
machinery and electrical equipment, and spare and component parts. In
order to change this situation without delay, from now on, all similar
products which can already be manufactured in our country and reasonably
priced and whose quality and delivery time can be guaranteed shall cease
to be imported. We suggest that a catalogue of products to be restricted
in importation be put forward by the departments concerned and the
importation of the aforesaid products shall be examined and approved by
the administrative departments of the trades concerned.
9. Strengthening the building of a contingent of tourist personnel and
paying close attention to the education in professional ethics and
professional discipline. It is imperative to improve the educational work
in schools and institutes of tourism and the professional training of
tourist personnel, especially the training of qualified specialized
personnel at various levels and of different categories. It is also
imperative to intensify the education in professional ethics and
professional discipline, so as to improve the political and professional
quality of tourist personnel, to foster a sense of honour and
responsibility, to oppose all kinds of unhealthy tendencies, to improve
the quality of tourist services and offer high-quality services, thus
enabling our tourist industry to establish good international reputation
and image.
10. Strengthening the coordination between different departments
concerned. The tourist industry is a comprehensive undertaking, the
development of which relies not only on its own work, but also on the
close coordination with such organizations as the departments of aviation,
communications, city construction, gardens and parks, historical relics,
culture, light industry, textile industry, commerce, and religious
affairs. The tourist industry is also a trans-regional trade, and a large
amount of organizational work shall be done by the local departments; a
harmonious coordination is thus indispensable. Tourist departments at
various levels shall strengthen their coordination with other departments
concerned and make joint efforts in promoting a sound and co-ordinated
development of the tourist industry in our country.
1988年12月21日
关于印发《第六次联席例会纪要》和《〈关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释〉宣传提纲》的通知
最高人民法院办公厅等
关于印发《第六次联席例会纪要》和《〈关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释〉宣传提纲》的通知
1992年4月16日，最高人民法院办公厅等
最高人民法院办公厅、最高人民检察院办公厅、公安部办公厅、国家税务局办公室关于印发《第六次联席例会纪要》和《〈关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释〉宣传提纲》的通知
各省、自治区、直辖市、计划单列市人民法院、人民检察院、公安厅（局）、税务局：
现将《最高人民法院、最高人民检察院、国家税务局第六次联席例会纪要》和《〈关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释〉宣传提纲》发给你们，请在工作中参考。
应最高人民法院、最高人民检察院、国家税务局邀请，公安部已决定正式参加联席例会。
附件一：最高人民法院、最高人民检察院国家税务局 第六次联席例会纪要
1992年3月25日，最高人民法院、最高人民检察院、国家税务局举行了第六次联席例会。本次例会由国家税务局副局长陈景新主持。出席会议的有：高法院研究室局级研究员陈建国、高检院贪污贿赂检察厅副厅长叶惠伦、国家税务局征管司副司长王秀以及高法院办公厅、研究室、高检院贪污贿赂检察厅、国家税务局办公室、税制改革司、征管司等有关同志。公安部治安局副局长韩庆章等同志应邀请参加了会议。
本次例会主要是研究、部署《最高人民法院、最高人民检察院关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释》（以下简称《解释》）的宣传、贯彻工作。现纪要如下：
一、对《解释》的宣传、贯彻工作进行了安排：
1．举行新闻发布会。定于1992年4月10日上午9时由高法院、高检院、公安部、国家税务局就《解释》的施行在北京联合举行新闻发布会；四部门领导人将分别在会上讲话；
2．在印发本次例会《纪要》时附发《〈解释〉宣传提纲》；
3．联系新闻单位就《解释》的颁行专题采访四部门的领导人；
4．四部门分别对各自的下级机关具体部署宣传、贯彻《解释》的工作；
5．结合1992年“税收宣传月”和普法教育开展有关宣传教育活动。
二、邀请公安部正式参加联席例会。公安部的同志表示会后向部领导请示后决定。
三、下次例会由最高人民检察院主持，议题另行商定。
附件二：《关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释》宣传提纲
最近，最高人民法院、最高人民检察院颁发了《关于办理偷税、抗税刑事案件具体应用法律的若干问题的解释》（以下简称《解释》），并从1992年5月1日起施行。这是建国以来第一个比较系统的关于偷税、抗税犯罪的司法解释，是审判、检察机关支持、保卫税收的重要措施，基本上解决了办理偷税、抗税刑事案件中具体应用法律的问题。认真学习、宣传、贯彻好《解释》，对于严肃税收法纪，整顿税收秩序，增强社会税法意识，依法准确办理涉税案件，严厉惩治偷税、抗税犯罪，促进经济发展和改革深化，必将产生深远影响，是推进以法治税的重大步骤。
一、颁行《解释》的重要性和必要性
经过卓有成效的税制改革与实践，我国的税制建设取得突破性进展，实现了从单一税制向复合税制的转变，使税收组织、财政收入、调控经济和监督管理的功能大大加强，税收的作用越来越重要。当前，税收渗透到国民经济诸领域，调整着各方面的分配关系，涉及的内容和范围越来越广泛，成为各种利益矛盾的焦点。征税与逃税的斗争愈趋激烈，偷税、抗税、骗取出口退税、伪造、倒卖、非法使用发票等妨害税收的违法犯罪活动愈趋严重。冲击、打砸、爆炸税务机关，围攻、谩骂、殴辱、报复、伤害、杀害税务人员及其家属的事件亦时有发生。这不仅破坏税收经济秩序，影响税收政策、法律、法规的正确实施，直接减少财政收入，而且导致税负失衡，扭曲竞争机制、加剧了分配不公，影响经济建设和安定团结，干扰改革，败坏党风和社会风气，因此，必须采取强有力的措施加以整治。
近几年，在同偷税、抗税犯罪斗争的过程中，各地反映出不少处理这类案件的法律问题。在执法中，如何正确适用我国刑法第121条的规定是其中的一个重要问题。为了统一对刑法第121条的认识，加强同偷税、抗税犯罪作斗争，避免因理解不一致而出现该判不判或“以罚代刑”、“以刑代罚”等执法不严的现象，有必要对刑法第121条的规定作出司法解释。这对于正确有效地指导各级审判、检察和公安机关开展涉税刑事审判、检察和治安工作，维护国家税收法制的权威性和严肃性，有着重要的现实意义。
二、《解释》的主要内容
我国刑法第121条规定：“违反税收法规，偷税、抗税，情节严重的，除按照税收法规补税并且可以罚款外，对直接责任人员，处三年以下有期徒刑或者拘役。”这里提到的“情节严重”、“直接责任人员”以及一些处罚的原则等问题，必须有个统一的解释。这次“两高”发布的《解释》主要是要解决这些问题，以便各有关部门更认真地更好地严肃执法。
（一）关于偷税、抗税罪的构成问题。偷税、抗税都是违反税收法律、法规的行为。不同的是，偷税是采用欺骗、隐瞒等手段，少缴或者不缴应纳税款，逃避履行纳税义务；抗税则是采取公开对抗或者其它手段，抗拒履行纳税义务。《解释》列举了通常所见的偷税、抗税采用的一些手段。偷税的手段有：伪造、涂改、隐匿、销毁帐册、票据、凭证；转移资金、财产、帐户；不报或者谎报应税项目、数量、所得额、收入额；虚增成本、多报费用、减少利润；虚构事实骗取减税、免税等。抗税的手段有：拒绝按照税收法律、法规缴纳税款、滞纳金；以各种借口拖延不缴或者抵制缴纳税款；拒绝按照法定手续办理税务登记、纳税申报和提供纳税资料；拒绝接受税务机关依法进行的税收检查；冲击、打砸税务机关，殴打、污辱税务人员（包括税务助征员、代征员）等。按照法律、法规：一般的偷税、抗税行为由税务机关作为行政处罚；只有偷税、抗税达到“情节严重”的程度才构成犯罪，由司法机关追究刑事责任。哪些情况属于“情节严重”？《解释》从两方面作了规定：一是偷税、抗税的数额，另一个是其他情节。
第一，是构成偷税、抗税的数额起点，偷税、抗税犯罪属于破坏社会主义经济秩序罪，偷、抗税款的数额大小，是判断情节是否严重的基本依据。在总结多年来办理此类案件经验的基础上，经过调查研究和反复论证，《解释》规定了这样一个标准：对于负有纳税义务的个人（包括个体工商户、个人承包户、租赁经营户、个人合伙或者负有代征、扣缴税款义务的个人等）认定偷税情节严重的数额起点为2000元到5000元。这主要是根据现阶段个人的纳税水平和个人偷税的实际情况而定的。考虑到全国各地经济发展不平衡，《解释》规定的这个起点有一个幅度。各省、自治区、直辖市高级人民法院、人民检察院可以结合本地区情况，在《解释》规定的数额幅度内制定适合本地区情况的执行标准，并报《两高》备案。对于负有纳税义务的各类企业、事业单位和社会团体等纳税单位，《解释》在规定偷税情节严重的数额起点时，采用了“数额加比例”（偷税的绝对数额加上偷税额占同期应纳该税种税款总额的比例）的计算方法。偷税5000元以上不满1万元的，且达到该单位同期应纳该税种税款总额40％的；或者偷税1万元以上不满5万元，且达到该单位同期应纳该种税款总额的30％的；或者偷税5万元以上不满10万元，且达到该单位同期应纳该种税款总额的20％的；或者偷税10万元以上不满30万元的，且达到该单位同期应纳该种税款总额的10％的，都属于情节严重。偷税30万元以上的，就不论其所占应纳税款总额的比例多少，一律视为情节严重。之所以对单位偷税额在5000元以上，不满30万元以下的，采用这种“数额递增、比例递减”的方法确定起点标准，主要是要对负有纳税义务的单位的偷税和纳税的情况一并考虑。比如，有的单位偷税达10万元，但在同期内已经缴纳该税种应纳税款的90％以上，即可以不追究刑事责任，只作税务行政处罚，以扩大教育面，缩小打击面；又比如，有的单位只偷税1万元，但已占其同期应纳该税种税款总额的40％以上，如不追究刑事责任，就会放纵了犯罪，不利于维护税法。同时，这样规定对资产数量、经营规模不等和纳税总额悬殊的各个单位都能适用，便于在实践中掌握。
关于抗税数额，《解释》规定，无论是单位还是个人，只要达到上述偷税数额标准的一半，就应当认定为情节严重。因为抗税情节本身比偷税严重，这样规定，体现了对抗税处理从严的精神。
《解释》还规定，同一纳税人同时偷、抗二种以上税的，只要其中一种达到上列构成犯罪标准的，所偷、抗的其他税种的数额，应当一并计入偷税、抗税的总额。
第二，构成偷税、抗税罪，数额固然是重要标准，但不是唯一标准。对于那些偷税虽未达到但接近上述数额标准，并有其他严重情节的，偷税三次以上经教育不改的；为逃避追查而有意毁坏、伪造计税凭证或者其他纳税资料的；阻碍税务机关依法检查的；向税务人员行贿的；等等，也应当以偷税罪追究刑事责任。抗税数额虽未达到偷税数额标准的50％，但有其他严重情节，如以暴力或者暴力威胁抗税的；抗缴税款、滞纳金三次以上的；抗拒税务机关依法检查的；以各种借口拖延不缴或者抵制缴纳税款，时间超过六个月的；冲击、打砸税务机关，污辱、殴打、报复税务人员或者采取其他恶劣手段妨碍税务机关工作秩序的；等等，也应当以抗税罪追究刑事责任。这是因为这些犯罪情节有较大的社会危害性。用数额加情节的办法来认定犯罪，就要求司法机关在处理这类案件时必须全面考虑案情，把犯罪分子的主观恶性程度和客观危害程度统一起来。
（二）关于偷税、抗税罪的“直接责任人员”的范围。根据刑法第121条规定，对偷税罪、抗税罪的“直接责任人员”应当追究刑事责任。“直接责任人员”具体包括：偷税、抗税单位中对该罪负有直接责任的法定代表人、主管人员和其他直接参与人员，以及偷税、抗税的个人。“直接责任人员”可能是一个，也可能是几人。负有代征、代缴税款义务的单位和个人（简称代征人），负有代扣代缴、代收代缴税款义务的单位和个人（简称扣缴义务人），实施偷税、抗税行为的，以偷税罪或者抗税罪论处。
（三）关于涉及偷税、抗税犯罪的一些犯罪处罚原则。这主要是指同偷税、抗税犯罪相关的一些犯罪如何处罚的问题。具体包括：
1．对同一税款，开始犯了偷税罪，经查获后，又抗拒不缴税款、滞纳金，不接受处罚等等，发展成为抗税罪，就要依法实行数罪并罚。
2．与纳税人、代证人、扣缴义务人勾结，为偷税犯罪提供帐号、发票、证明，或者以其他手段共同实施偷税罪的，以偷税共犯论处。唆使、煽动纳税人、代征人、扣缴义务人抗税，或者以其他手段共同实施抗税罪的，以抗税共犯论。税务人员与纳税人、代征人、扣缴义务人共同犯偷税、抗税罪的，从重处罚。
3．因暴力抗税实施伤害、杀人行为的，按伤害罪、杀人罪定罪处罚，或者根据案情实行数罪并罚。
4．以营利目的，倒卖发票，情节严重的，以投机倒把罪论处。因为发票是财务收支的法定凭证，是会计核算的原始凭证，是税务稽查的重要依据，一些不法分子为牟利、伪造、倒卖发票，致使偷税、抗税犯罪活动更加猖獗，扰乱了税收秩序和经济秩序。至于私刻发票监制章，伪造发票的，以刑法第167条伪造印章罪处罚，是不言而喻的。
（四）对认定纳税人的经济性质作了原则规定。近年来名为国营、集体企业，实为个体工商户、个人合伙经营或私营企业的现象时有发现。这些“假国营”、“假集体”钻税法空子，骗取减税、免税优惠，损害国家利益。为此，《解释》第12条规定：人民法院、人民检察院在办理偷税、抗税案件中，如果发现纳税登记的经济性质（包括所有制性质和分配形式）与实际不符的，应当根据查明的情况，按其实际的经济性质依法处理。
三、宣传、贯彻《解释》
（一）提高认识，搞好宣传。
各级公、检、法、税机关要充分认识《解释》颁行的重要意义，组织全体人员认真学习和正确领会文件精神，并将宣传《解释》列入“税收宣传月”和税法普及教育的重要内容。要选择从宽和从严的典型案例，到发案单位和地区分开处理或审判，就案讲法，做到办理一案，教育一片，扩大社会效果。也要通过新闻媒介，宣传《解释》，宣传税收法律、法规，回答群众的咨询。总之要积极利用各种宣传形式，生动活泼、广泛深入地进行宣传，以增强纳税人依法纳税观念，提高广大人民群众协税护税和检举揭发违法犯罪的积极性，实现国家依法征税的强制性同人民群众依法纳税的自觉性的有机结合。
（二）加强领导、紧密合作。
各级法、检、公、税机关要依靠党委领导的支持和各方面的积极配合，加强领导，密切协作，结合实际情况和办案需要，制订贯彻执行《解释》、落实查处涉税案件工作的各项计划及实施方案；建立健全业务工作联系制度，及时了解有关情况和工作中出现的政策、法律问题，并注意选择一些典型税案，研究解决办案的问题。
对偷税、抗税、倒卖发票等构成犯罪的，应当由司法机关依法予以追究。公、检、法、税各机关在办案中要各司其职，协同查处，避免不必要的重复调查取证，以提高办案效率，对于税务机关报告，移送的案件，公安、检察机关应尽快依法办理。不论是税务机关移送的还是由检察、公安机关自己侦查的案件，税务机关除应及时依法对税收问题作出行政处理外，还应积极协助司法机关共同搞好查证工作。要克服“以罚代刑”、“以刑代罚”以及查处不力等现象，切实将查处税务案件工作搞好。
（三）坚持综合治理方针，适时开展专项斗争。
各地法、检、公、税机关要在贯彻《解释》中，依靠党委领导，会同有关部门针对偷税、抗税以及伪造、倒卖发票等较为普遍的问题，进行综合治理和适时开展专项斗争活动，把斗争的锋芒指向那些无视税收法纪，犯罪数额大、情节恶劣、后果严重的行为，以坚决遏制此类不法活动的猖狂势头。
（四）严格掌握政策法律界限，依法惩处偷税、抗税等违法犯罪。
在办理涉税案件中必须以促进社会稳定、经济发展为宗旨，牢固树立“强化管理、打击不法、保护税收、发展经济”的执法思想，正确处理促进经济与惩治不法的关系，既要讲发展经济和生产力的标准，又要强调坚持法制，严格执法；既要敢于行使各项执法权，坚决惩治危害税收的不法行为，又要避免执法的偏差，更要防止执法权的滥用，切实增强监督制约机制。要始终贯彻“一要坚决，二要慎重，务必搞准”的方针，注重将执法的严肃性和政策的灵活性相结合。
各地法、检、公、税机关要严格依据刑法、税法等有关规定，认真执行《解释》，正确区分罪与非罪、此罪与彼罪的界限，对案件的处理，要遵循该宽则宽、该严则严、宽严相济的原则，要惩办少数，教育多数，并坚持“惩罚”与“预防”相结合的方针。依照刑法惩处的只是那些偷税、抗税情节严重的极少数犯罪分子。对于那些伤害、杀害税务人员、打砸税务机关或者用其他方法危害公共安全和社会治安、扰乱公共秩序的犯罪分子，要依照刑法的有关条款，构成故意杀人罪的，定故意杀人罪；构成故意伤害罪的，定故意伤害罪；该适用全国人大常委会《关于严惩严重危害社会治安的犯罪分子的决定》的就要适用《决定》，坚决依法严惩，该重判的要重判，决不手软。
对于绝大多数有偷税、抗税行为的人，主要是通过批评教育的方法处理，情节较轻的，可由税务机关依照税收法规的有关规定处理。有违反《治安管理处罚条例》行为的，由公安机关进行行政处罚。对于构成犯罪，但同时具有自首、立功等法定从轻、减轻或者免除处罚情节的，可以依法从轻、减轻或者免除处罚。
第七届全国人民代表大会第五次会议，号召全国人民，加快改革开放步代，集中精力把经济建设搞上去，努力实现社会主义现代化建设的第二步战略目标。随着改革的进一步深入，税收在国民经济和国家经济管理方面将发挥更加重要的作用。加强税收工作，对于我国的改革开放和经济建设意义更加重大。依法惩办偷税、抗税犯罪活动，保证税收工作的顺利进行，是司法机关义不容辞的职责。最近，邓小平同志强调：要坚持两手抓的方针，一手抓改革开放，一手抓打击各种犯罪活动。各级人民法院、人民检察院、公安机关、税务机关要一如既往，继续贯彻对严重经济犯罪分子依法从严惩处的方针，坚决同偷税、抗税和破坏国家税收的一切犯罪行为作斗争，维护税收经济秩序，推进以法治税，为改革开放和经济建设创造一个良好的社会环境。
