青岛市防治性病规定
山东省青岛市人民政府
青岛市防治性病规定
市政府
第一条 为预防、控制和消除性病，保护人体健康，根据法律、法规的有关规定，结合本市实际情况，制定本规定。
第二条 本规定所称性病是指，艾滋病、淋病、梅毒、非淋菌性尿道炎、尖锐湿疣、生殖器疱疹、软下疳、性病性淋巴肉芽肿以及国家、省、市卫生行政部门确定的其他性传播疾病病种。
第三条 本规定适用于本市行政区域。
第四条 青岛市和各县级市、区卫生行政部门对辖区内的防治性病工作，实施统一监督管理。青岛市性病监测中心具体负责性病监测管理和性病防治业务技术指导。
青岛卫生检疫局依法负责对出入境人员的性病监测工作。
第五条 青岛市性病监测中心应当与各卫生防疫机构、各类医疗单位组成全市性病监测、防治网络。
第六条 青岛市性病监测中心和各卫生行政部门、卫生防疫机构、医疗单位应利用多种形式宣传性病危害、传播方式和防治知识。其他有关部门和单位应当配合。
第七条 医疗单位开设专科性性病诊断防治业务，须具备下列条件：
（一）具有性病防治专业技术人员；
（二）具有性病辅助诊断技术、设备和人员。
具备前款规定条件的医疗单位，须向所在县级市、区行政部门提出申请，经批准后，方可从事性病诊断防治业务。
第八条 个体医生开设专科性性病诊断防治业务，应具备本规定第七条第一款所列条件，经所在县级市、区卫生行政部门审查同意后，报青岛市卫生行政部门批准。
第九条 进行健康查体、应将性病检查作为必查项目。
对献血液、人体组织、器官等的人员、接受的医疗单位必须对其有无性病进行检查。对患有性病的，不得接受其献血液、人体组织、器官等。
医疗（预防、保健）单位对新生儿，必须在其出生后一小时内用1％硝酸银眼药水点眼。
第十条 公安机关对查获的卖淫、嫖娼人员及其他可能染患性病的人员，应进行性病检查。对查出患有性病的，须强制其接受治疗。
第十一条 劳动改造单位、劳动教养单位应在收押劳动改造人员、收容劳动教养人员时，对其进行性病检查。对查出患有性病的，须强制其接受治疗。
第十二条 民政部门对收容的流浪乞讨人员中可能患有性病的，应进行性病检查；对查出患有性病的，须强制其接受治疗。
第十三条 经青岛市人民政府批准实行婚前健康检查的地区，须将性病检查列为必查项目。申请结婚的当事人凭指定医疗单位检查证明办理结婚登记手续。婚姻登记机关对双方或一方患有性病未治愈的，不予登记、禁止其结婚。
对患性病未治愈的已婚者，计划生育主管部门不发给其准生证。
第十四条 宾馆、饭店、浴室、理发店等单位必须严格规章制度，加强管理，防止性病的传播和蔓延。
第十五条 性病患者应及时到从事性病诊断治疗业务的医疗单位或个体医生处诊断治疗。
第十六条 从事性病诊断治疗业务的医疗单位和个体医生对性病患者应进行规范性治疗。诊断治疗性病应严格执行各项管理制度和技术操作规程，防止性病的医源性感染；推广使用一次性治疗用品和注射器。
医疗单位和个体医生应为性病患者保守秘密。
第十七条 医疗单位和个体医生发现性病患者，须在二日内向所在县级市、区卫生行政部门报告。其中，发现艾滋病患者的，须立即报告青岛市卫生防疫站；发现淋病、梅毒患者的，须报告青岛市性病监测中心。
各县级市、区卫生行政部门应按青岛市卫生行政部门的要求，于每月底前，将诊断治疗性病患者的情况报青岛市性病监测中心。青岛市性病监测中心应按国家有关规定，将统计资料汇总上报。
第十八条 开展性病防治工作所需经费，列入当地卫生事业费计划；不足部分，卫生行政部门可向同级财政申请补助。医药部门应保证监测和医疗机构预防、诊断、治疗性病所需药物及器械的供应。
第十九条 从事性病预防、诊断、治疗、处置的卫生专业人员的保健津贴，按传染病防治人员的保健津贴标准执行。
性病检查、治疗收费标准按有关规定执行。
第二十条 对在性病防治工作及性病防治科研中做出显著成绩的单位和个人，给予表彰和奖励。
第二十一条 对违反本办法有关规定的医疗单位或个体医生，由青岛市或县级市、区卫生行政部门给予警告、责令停止违法行为的处理，并可按下列规定处以罚款：
（一）未经批准，开设专科性性病诊断治疗业务的，罚款二百元到一千元；
（二）发现性病患者不按规定报告的，罚款五十元至五百元；
（三）对献血液、人体组织、器官人员未作性病检查的，罚款五十元至五百元；造成严重后果的，罚款五百元至二千元；
（四）对接受婚前健康检查的人员，不作性病检查的，罚款五十元至一百元；
（五）对新生儿不用1％的硝酸银眼药水点眼的，每发现一例，罚款一百元。
对违反本办法有关规定的医疗单位的直接责任人，可并处五十元至二百元的罚款。
罚款上缴同级财政。
第二十二条 卫生行政部门作出行政处罚决定，应制作行政处罚决定书，并送达当事人。
当事人对卫生行政部门的行政处罚决定不服的，可以依照《行政复议条例》和《中华人民共和国行政诉讼法》的规定申请复议和提起诉讼。
第二十三条 有关单位和个人违反本规定的行为，依照其他有关法律、法规规定应当给予处理的，由有关部门依法处理；构成犯罪的，依法追究刑事责任。
第二十四条 本规定具体执行中的问题，由青岛市卫生行政部门负责解释。
第二十五条 本规定自发布之日起施行。
1992年12月30日
Interpretation of Circular No.698
Jian Sun
Background
In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.
The promulgation of Circular No.698 Guoshuihan 2009
On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .
Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.
In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:
(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or
(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.
shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.
(1) Share Transfer Contract or Agreement.
(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;
(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;
(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.
(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.
(6)Other relevant documents required by Taxation Authorities.
Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.
In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.
In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.
Influence to the Oversea IPO’s and M&A
As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).
国税函 2009（698）号解读
Interpretation of Circular No.698
发布背景
