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导游人员管理暂行规定(附英文)

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导游人员管理暂行规定(附英文)

国家旅游局


导游人员管理暂行规定(附英文)

(1987年11月14日国务院批准)(1987年12月1日国家旅游局发布)

第一条 为了加强对全国导游人员的统一管理,提高导游服务质量,保护旅行者和导游人员的合法权益,促进旅游事业的健康发展,制定本规定。
第二条 本规定所称导游人员,是指为旅行者(包括旅行团,下同)组织安排旅行和游览事项,提供向导、讲解和旅途服务的人员。
根据旅行者的不同要求,导游人员分别使用外国语、汉语普通话或者方言、少数民族语言进行导游。
第三条 导游人员分为全程陪同、地方陪同和定点陪同。
全程陪同导游人员,是指受旅行社(包括旅游公司,下同)委派或者聘用,为跨省、自治区、直辖市范围旅游的旅行者,提供全部旅程导游服务的人员。
地方陪同导游人员,是指受旅行社委派或者聘用,在省、自治区、直辖市范围内为旅行者提供导游服务的人员。
定点陪同导游人员,是指受旅行社委派或者聘用,在一个参观、游览点内为旅行者提供导游服务的人员。
第四条 导游人员的正当权益受国家法律保护,任何单位和个人不得非法干涉其执行工作任务。
第五条 导游人员的主要职责是:
(一)接受旅行社分配的导游任务,按照接待计划,安排和组织旅行者参观、游览;
(二)负责向旅行者导游、讲解,传播中国文化,
(三)配合和督促有关部门安排旅行者的交通、食宿,保护旅行者的人身和财物安全等事项;
(四)反映旅行者的意见和要求,协助安排会见、座谈等活动;
(五)解答旅行者的问讯,协助处理旅途中遇到的问题。
第六条 导游人员应当具备下列条件:
(一)必须是中华人民共和国公民,热爱祖国,拥护社会主义制度,遵纪守法,遵守旅游职业道德,热心为旅行者服务;
(二)具有高中以上文化水平,有胜任导游工作的语言表达能力;
(三)熟悉旅游业务,有组织接待能力;
(四)身体健康,能适应工作的需要。
第七条 具备前条所列条件者,经考试合格,办理登记注册手续,方可担任导游工作。
第八条 分配到旅行社工作的高等院校毕业生,具备本规定第六条所列条件者,可以担任实习导游人员,实习期满一年,经考试合格,可以转为正式导游人员。
第九条 根据工作需要,旅行社可以在社会上招聘业余导游人员。具备本规定第六条所列条件者,持有关证明,经考试合格,方可担任业余导游工作。
第十条 导游人员的考试工作,由国家旅游局批准组成的全国考试委员会统一领导和部署,各省、自治区、直辖市旅游行政管理部门批准组成的考试委员会具体组织实施。
第十一条 经考试合格者,由国家旅游局或者各省、自治区、直辖市旅游行政管理部门分别办理登记注册手续,并发给导游证书。
第十二条 旅行社对导游人员日常管理的主要职责是:
(一)进行政治思想、职业道德、法制、纪律教育;
(二)组织导游业务培训;
(三)负责内部考核和奖惩工作;
(四)处理旅行者对导游人员的意见。
第十三条 旅游行政管理部门可以派人检查导游工作,被检查的导游人员不得无理拒绝。
检查人员执行任务时,应当出示旅游行政管理部门的检查证件。
第十四条 导游人员在执行任务时,应当佩戴导游证,并携带导游证书。
第十五条 导游人员认真执行本规定,在工作中服务质量优异,作出重大成绩的,由旅游行政管理部门或者旅行社给予奖励。
第十六条 导游人员有下列行为之一的,由旅游行政管理部门予以处罚:
(一)不履行本规定第五条规定的各项职责造成严重后果的,根据情节轻重给予行政处分,并可以扣留导游证和导游证书;
(二)违反本规定第十三条规定,无理拒绝检查的,扣留导游证和导游证书;
(三)有上述两项行为,情节恶劣的,经省、自治区、直辖市旅游行政管理部门批准,收回其导游证和导游证书,吊销导游注册。
第十七条 对非法干涉导游人员执行任务,造成后果的,由旅游行政管理部门会同有关部门进行处理。有关部门应当配合支持。
第十八条 未按本规定参加考试、办理登记注册手续者,不得担任导游工作。擅自进行导游活动,收取导游费的,由旅游行政管理部门没收全部非法所得,并可处以非法所得三倍以下的罚款。
第十九条 受处罚者对旅游行政管理部门的处罚决定不服的,可以在收到处罚通知之日起十五日内,向上一级旅游行政管理部门提出申诉;上一级旅游行政管理部门应当在收到申诉之日起十五日内予以答复。
第二十条 本规定由国家旅游局负责解释,施行细则由国家旅游局制定。
第二十一条 本规定自1988年3月1日起施行。

INTERIM PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNINGTOURIST GUIDES

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)
INTERIM PROVISIONS ON THE ADMINISTRATION OF AFFAIRS CONCERNING
TOURIST GUIDES
(Approved by the State Council on November 14, 1987 and promul-
gated by the National Tourism Administration on December 1, 1987)
Article 1
These Provisions are formulated in order to strengthen the unified
administration of affairs concerning tourist guides throughout the
country, to improve the quality standard of tourist services, to protect
the lawful rights and interests of tourist guides, and to promote the
sound development of the tourist industry.
Article 2
The term "tourist guides", as used in these Provisions, refers to those
working personnel who make arrangements for tours and sightseeing for
tourists (including tourist groups, the same below), serve as tourist
guides and interpreters, and provide other services for tourists during
their sightseeing trips.
Tourist guides shall, at the request of tourists, use foreign languages,
the Chinese putonghua or various Chinese dialects, and languages of
minority nationalities, respectively in their tourist work.
Article 3
Tourist guides are divided into three categories: full-itinerary guides,
local guides, and spot guides.
"Full-itinerary guides" refer to those personnel who are appointed or
engaged by tourist agencies (including tourist companies, the same below)
to provide full-itinerary services for those tourists who make a trans-
regional tour beyond the confines of provinces, autonomous regions, and
municipalities directly under the Central Government. "Local guides"
refer to those personnel who are appointed or engaged by tourist agencies
to provide tourist services for those tourists who make a tour within the
confines of a province, an autonomous region, or a municipality directly
under the Central Government. "Spot guides" refer to those personnel who
are appointed or engaged by tourist agencies to provide tourist services
for those tourists who make a tour within the confines of a certain scenic
spot.
Article 4
The legitimate rights and interests of tourist guides shall be protected
by Laws of the State, no institutions or individuals shall be permitted to
interfere illegally with the tourist guides in execution of their tasks.
Article 5
The duties of tourist guides shall be as follows:
(1) to accept the tourist tasks assigned by their tourist agency, and make
arrangements, in accordance with the reception plan, for taking tourists
on a sightseeing tour;
(2) to accompany tourists on a sightseeing tour, explain to them and
disseminate among them the Chinese culture;
(3) to work in coordination with the departments concerned and urge them
to make arrangements for the tourists' transportation, meals, and
accommodation, and to protect the safety of the tourists and their
properties and belongings;
(4) to make the tourists' requests and complaints known to whom it may
concern and provide assistance in making arrangements for such activities
as interviews, informal discussions, etc.;
(5) to answer the questions and inquiries raised by tourists, and assist
in solving problems that crop up during the sightseeing tour.
Article 6
Tourist guides shall meet the following qualifications:
(1) they must be citizens of the People's Republic of China, have a deep
love for their motherland, uphold the socialist system, observe
disciplines and abide by the laws, comply with the professional ethics of
tourism, and serve tourists wholeheartedly;
(2) they must have a schooling above the senior middle school level and
the command of language and power of expression needed for a qualified
tourist guide;
(3) they must be familiar with the tourist business, and possess the
ability of organization in reception work;
(4) they must be in good health, and adaptable to the needs of work.
Article 7
Those meeting the qualifications mentioned in the preceding Article shall
take and pass a qualification examination and go through the registration
formalities before they are permitted to take up the job of a tourist
guide.
Article 8
Graduates of institutions of higher learning who have been assigned to
work in a tourist agency and who have met the qualifications specified in
Article 6 may serve as probationary tourist guides for one year before
they become regular tourist guides after passing the qualification
examination.
Article 9
A tourist agency may, in light of needs of work, advertise for the
engagement of amateur tourist guides from society. Those who have met the
qualifications listed in Article 6 of these Provisions shall present the
relevant certifications, pass the qualification examination before they
are permitted to take up the job of an amateur tourist guide.
Article 10
The qualification examination for tourist guides shall be organized and
administered by the examination committee, which is established with the
approval of the tourism administration department of the province,
autonomous region, or municipality directly under the Central Government,
and be placed under the unified leadership and arrangement by the national
examination committee established with the approval from the National
Tourism Administration.
Article 11
Those who have passed the qualification examination shall go through the
procedures for registration with the National Tourism Administration or
with the tourism administration departments of various provinces,
autonomous regions, or municipalities directly under the Central
Government, and obtain the certificate for tourist guides.
Article 12
The chief duties of a tourist agency in its routine administrative work
relating to tourist guides shall be as follows:
(1) to carry on education in political ideology, professional ethics, the
legal system, and discipline;
(2) to conduct training in tourist business operations;
(3) to be responsible for assessment, reward and punishment work inside
the tourist agency;
(4) to deal with tourists' complaints concerning tourist guides.
Article 13
The tourism administration department may send personnel to inspect the
work of tourist guides. The tourist guides concerned may not refuse such
inspection without justification. Inspectors shall, while executing their
inspection tasks, produce the certification for the inspection issued by
the tourism administration departments.
Article 14
Tourist guides shall, while executing their tasks, wear the badge for
tourist guides, and carry along with them the certificate for tourist
guides.
Article 15
Tourist guides who have carried out these Provisions conscientiously, have
made great achievements in their work, and have distinguished themselves
by offering tourists excellent service, shall be rewarded by the tourism
administration department or by their tourist agency.
Article 16
Tourist guides, who have committed one of the following acts, shall be
punished by the tourism administration department:
(1) those who fail to carry out the various duties stipulated in Article 5
of these Provisions, and cause grave consequences shall, depending on the
seriousness of the cases, be given disciplinary sanctions, and may have
their tourist guides' badges and certificates withheld;
(2) those who unjustifiably refuse to submit themselves to inspection in
contravention of the stipulations in Article 13 of these Provisions shall
have their badges and certificates withheld;
(3) those who have committed the acts mentioned in the preceding two
paragraphs, if the case is extremely abominable, shall, with the approval
from the tourism administration department of the province, autonomous
region, or municipality directly under the Central Government, have their
badges and certificates revoked and their registration as tourist guides
cancelled.
Article 17
Those who have illegally interfered in the work of tourist guides and
caused consequences shall be dealt with by the tourism administration
department in coordination with other departments concerned. The
departments concerned shall give their support.
Article 18
Those, who have not taken the prescribed qualification examination and
gone through the registration procedures in accordance with these
Provisions, shall not be permitted to take up the job of a tourist guide.
With respect to those who, without permission, have conducted activities
of tourist guides and received tourist fees, the tourism administration
department shall confiscate the violators' illegal gains, and may also
impose a fine equal to three times as much, or less, as the amount of
illegal gains.
Article 19
If a violator refuses to accept the decision of penalty by the tourism
administration department, he/she may, within 15 days after receiving the
notification of punishment, lodge an appeal to the tourism administration
department at a higher level; the tourism administration department at a
higher level shall give reply within 15 days after receiving the appeal.
Article 20
The right to interpret these Provisions shall reside in the National
Tourism Administration, and the rules for the implementation of these
Provisions shall be formulated by the National Tourism Administration.
Article 21
These Provisions shall go into effect on March 1, 1988.


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关于金融保险业营业税若干税政问题的批复

国家税务总局


关于金融保险业营业税若干税政问题的批复
国家税务总局



厦门市地方税务局:
你局《关于“金融保险业”营业税若干税政问题的请示》(厦地税政—〔1994〕009号)收悉。经研究,现批复如下:
一、关于按外汇结算营业额的人民币折合率确定问题。
营业税暂行条例实施细则规定,金融保险业营业额的人民币折合率为上年度决算报表确定的汇率。但从1994年1月1日起实行新的外汇管理体制后,企业发生外币业务时,一律按照市场汇价折算人民币。为此,1994年3月2日,财政部下达(94)财工字第42号《关于税制
改革、外汇管理体制改革后有关企业财务问题处理的通知》规定:外汇管理体制改革以后,企业有关外币帐户年初余额,应按照中国人民银行1994年1月1日公布的市场汇价的中间价进行调整,折合为记帐本位币余额;企业发生外币业务时,应按照业务发生时或者当期期初(是指外汇
业务发生时的当月1日)的市场汇价折合为记帐本位币金额。鉴此,我们意见,对金融保险业的外汇收入,应按照新的财务制度有关外汇汇率的规定折合人民币计征营业税。
二、银行及其他金融单位代发行国家各种债券的手续费征免税问题。
实行新的营业税制以后,原有的营业税优惠政策已废止。按照国务院要严格控制减免税的要求,我们意见,对银行及其他金融单位代发行国家各种债券的手续费收入应照章征收营业税。



1995年1月6日

肇庆市属国有企业改革审批暂行办法

广东省肇庆市人民政府


肇庆市人民政府文件

肇府[2002]5号

印发《肇庆市属国有企业改革审批暂行办法》的通知


市府直属各单位:

现将《肇庆市属国有企业改革审批暂行办法》印发给你们,请认真贯彻执行。



肇庆市人民政府


二○○二年一月十一日





肇庆市属国有企业改革审批暂行办法


  第一条 为适应政府机构改革和新的国有资产监管体制的要求,落实政府职能部门、企业国有投资主体(含委托管理主体)、国有企业三者在企业改革方面的职责权力,发挥国有投资主体和国有企业的主体作用,进一步明确程序,规范操作,加快推进市属国有企业改革,根据我市实际情况,制定本暂行办法。

第二条 市国有企业改革领导小组及其办公室(以下简称领导小组办公室)负责审批资产经营公司、授权经营企业和资产管理公司直接持股(含委托管理)企业的改革。

第三条 企业改革实施前应先立项

(一)立项申请由拟改革企业提出,报企业国有投资主体审批。企业国有投资主体自接到立项申请之日起5个工作日内批复。需要市政府资助解决企业改革资金缺口的,企业国有投资主体在批复立项前应向领导小组办公室征求意见,征得同意后方可方项。

(二)立项申请在报国有投资主体的同时,应报领导小组办公室备案。领导小组办公室对拟改革企业的立项申请有异议的,应在收到立项申请之日起3个工作日内书面函告企业国有投资主体,否则视为无异议。

(三)企业提交的立项申请,包括以下内容:

1、企业基本情况(包括职工人数、资产负债情况等);

2、企业拟改革形式及其可行性分析;

3、企业改革的组织和时间安排。

第四条 立项申请批复后,制定实施方案。

(一)公司制改革方案,由拟改革企业按《公司法》的规定制定,企业国有投资主体负责指导、协调。

(二)企业产权转让方案,由拟改革企业负责制定,企业国有投资主体负责指导、协调。方案的主要内容包括:

1、企业的基本情况;

2、购买方的情况;

3、购买的条件、比例;

4、土地使用权处置方案;

5、付款方式、期限;

7、在职职工和离退休人员的安置方案;

8、改革后的经营设想;

9、有关政策要求等。

(三)企业兼并方案,属同一投资主体、同一所有制企业之间的兼并,由兼并企业国有投资主体会同兼并企业依照有关法规制定。方案的主要内容包括:

1、双方企业的基本情况;

2、兼并的目的、作用及体现的效果;

3、债权债务的处理;

4、被兼并方在职职工和离退休人员的处理;

5、改革后的经营设想;

6、有关政策要求等。

不同所有制和不同隶属关系的企业兼并,由兼并重组双方协商制定方案,市属企业的国有投资主体负责指导、协调。

(四)企业关闭方案,由拟改革企业负责制定,企业国有投资主体负责指导、协调。方案的主要内容包括:

1、企业的基本情况;

2、企业关闭的主要原因;

3、企业资产和负债情况(含拖欠职工工资、社保费、医疗费、集资款、税费等);

4、企业资产处置办法;

5、在职职工和离退休人员的安置;

6、企业关闭后善后处理;

7、有关政策要求等。

(五)企业破产方案,,由拟改革企业具体制定,企业国有投资主体负责指导、协调,方案的主要内容包括

1、企业的基础情况;

2、企业破产的主要理由;

3、企业资产和负债情况(含拖欠职工工资、社保费、医疗费、集资款、税费等);

4、企业资产处置办法;

5、在职职工和离退休人员的安置;

6、有关政策要求等。

以上改革方案在报批前,均需提交职工代表大会讨论通过,并征得债权人的同意。

第五条 方案制定并完成规定的程序后,申报审批。

(一)企业改革方案由拟改革企业报企业国有投资主体审核,国有投资主体自收到方案之日起7个工作日内提出初审意见,连同方案报领导小组办公室。初审意见内容包括:

1、对改革方案的总体意见;

2、对资金筹集和使用安排的意见;

3、对抵押、担保等问题的处理意见;

4、对其他需要协调解决事项的意见。

领导小组办公室在收到方案后15个工作日内批复。办公室认为有必要的,报领导小组审定后批复。组建股份有限公司的方案,由领导小组办公室出具初审意见后转市经贸局报省经贸委审批。

(二)报送的方案应附送有关资料。

1、企业产权转让方案,应附送企业职工代表大会同意改革方案的决议、企业清产核资和资产评估的报告、购买方的验资报告、主要债权单位和担保单位的书面意见等。

2、企业兼并方案,应附送兼并和被兼并企业职工代表大会同意改革方案的决议、被兼并企业的清产核资和资产评估报告、被兼并企业主要债权单位和担保单位的书面意见等。

3、企业关闭方案,应附送企业职工代表大会同意改革方案的决议、主要抵押权人和税务等部门的书面意见等。

4、企业破产方案,应附送企业职工代表大会同意改革方案的决议书。

第六条 企业改革方案由企业国有投资主体负责指导和协同企业组织实施,领导小组办公室负责监督实施。

第七条 本暂行办法所指的国有投资主体,包括市委办公室、市政府办公室《关于进一步完善我市市属国有企业资产重组的实施方案》(肇办发[2001]7号)中所列的风华集团公司、星湖股份公司、肇工国有资产发展公司、肇通国有资产发展公司、贺江电力发展有限公司、旅游集团公司、中旅集团公司、外贸集团公司等八大资产经营公司(授权经营企业)以及肇庆国有资产管理公司

第八条 本暂行办法自颁布之日起执行。

  肇庆市人民政府办公室          2002年1月15日印发