中华人民共和国消费税暂行条例实施细则(附英文)
财政部
中华人民共和国消费税暂行条例实施细则(附英文)
1993年12月25日，财政部
细则
第一条 根据《中华人民共和国消费税暂行条例》（以下简称条例）第十八条的规定制定本细则。
第二条 条例第一条所说的“单位”，是指国有企业、集体企业、私有企业、股份制企业、其他企业和行政单位、事业单位、军事单位、社会团体及其他单位。
条例第一条所说的“个人”，是指个体经营者及其他个人。
条例第一条所说的“在中华人民共和国境内”，是指生产、委托加工和进口属于应当征收消费税的消费品（以下简称“应税消费品”）的起运地或所在地在境内。
第三条 条例所附《消费税税目税率（税额）表》中所列应税消费品的具体征税范围，依照本细则所附《消费税征收范围注释》执行。
每大箱（五万支，下同）销售价格（不包括应向购货方收取的增值税税款，下同）在780元（含）以上的，按照甲类卷烟税率征税；每大箱销售价格在780元以下的，按乙类卷烟税率征税。
第四条 条例第三条所说的“纳税人兼营不同税率的应税消费品”，是指纳税人生产销售两种税率以上的应税消费品。
第五条 条例第四条所说的“纳税人生产的、于销售时纳税”的应税消费品，是指有偿转让应税消费品的所有权，即以从受让方取得货币、货物、劳务或其他经济利益为条件转让的应税消费品。
第六条 条例第四条所说的“纳税人自产自用的应税消费品，用于连续生产应税消费品的”，是指作为生产最终应税消费品的直接材料、并构成最终产品实体的应税消费品。
“用于其他方面的”，是指纳税人用于生产非应税消费品和在建工程，管理部门，非生产机构，提供劳务，以及用于馈赠、赞助、集资、广告、样品、职工福利、奖励等方面的应税消费品。
第七条 条例第四条所说的“委托加工的应税消费品”，是指由委托方提供原料和主要材料，受托方只收取加工费和代垫部分辅助材料加工的应税消费品。对于由受托方提供原材料生产的应税消费品，或者受托方先将原材料卖给委托方，然后再接受加工的应税消费品，以及由受托方以委托方名义购进原材料生产的应税消费品，不论纳税人在财务上是否作销售处理，都不得作为委托加工应税消费品，而应当按照销售自制应税消费品缴纳消费税。
委托加工的应税消费品直接出售的，不再征收消费税。
第八条 消费税纳税义务发生时间，根据条例第四条的规定，分列如下：
一、纳税人销售的应税消费品，其纳税义务的发生时间为：
1．纳税人采取赊销和分期收款结算方式的，其纳税义务的发生时间，为销售合同规定的收款日期的当天。
2．纳税人采取预收货款结算方式的，其纳税义务的发生时间，为发出应税消费品的当天。
3．纳税人采取托收承付和委托银行收款方式销售的应税消费品，其纳税义务的发生时间，为发出应税消费品并办妥托收手续的当天。
4．纳税人采取其他结算方式的，其纳税义务的发生时间，为收讫销售款或者取得索取销售款的凭据的当天。
二、纳税人自产自用的应税消费品，其纳税义务的发生时间，为移送使用的当天。
三、纳税人委托加工的应税消费品，其纳税义务的发生时间，为纳税人提货的当天。
四、纳税人进口的应税消费品，其纳税义务的发生时间，为报关进口的当天。
第九条 条例第五条所说的“销售数量”是指应税消费品的数量。具体为：
一、销售应税消费品的，为应税消费品的销售数量。
二、自产自用应税消费品的，为应税消费品的移送使用数量。
三、委托加工应税消费品的，为纳税人收回的应税消费品数量。
四、进口的应税消费品，为海关核定的应税消费品进口征税数量。
第十条 实行从量定额办法计算应纳税额的应税消费品，计量单位的换算标准如下：
一、啤酒 1吨＝988升
二、黄酒 1吨＝962升
三、汽油 1吨＝1388升
四、柴油 1吨＝1176升
第十一条 根据条例第五条的规定，纳税人销售的应税消费品，以外汇结算销售额的，其销售额的人民币折合率可以选择结算的当天或者当月1日的国家外汇牌价（原则上为中间价）。纳税人应在事先确定采取何种折合率，确定后一年内不得变更。
第十二条 条例第六条所说的“销售额”，不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的，在计算消费税时，应当换算为不含增值税税款的销售额。其换算公式为：
应税消费品的销售额＝含增值税的销售额÷（1＋增值税税率或征收率）
第十三条 实行从价定率办法计算应纳税额的应税消费品连同包装销售的，无论包装是否单独计价，也不论在会计上如何核算，均应并入应税消费品的销售额中征收消费税。如果包装物不作价随同产品销售，而是收取押金，此项押金则不应并入应税消费品的销售额中征税。但对因逾期收回的包装物不再退还的和已收取一年以上的押金，应并入应税消费品的销售额，按照应税消费品的适用税率征收消费税。
对既作价随同应税消费品销售，又另外收取押金的包装物的押金，凡纳税人在规定的期限内不予退还的，均应并入应税消费品的销售额，按照应税消费品的适用税率征收消费税。
第十四条 条例第六条所说的“价外费用”，是指价外收取的基金、集资费、返还利润、补贴、违约金（延期付款利息）和手续费、包装费、储备费、优质费、运输装卸费、代收款项、代垫款项以及其他各种性质的价外收费。但下列款项不包括在内：
一、承运部门的运费发票开具给购货方的。
二、纳税人将该项发票转交给购货方的。
其他价外费用，无论是否属于纳税人的收入，均应并入销售额计算征税。
第十五条 条例第七条、第八条所说的“同类消费品的销售价格”，是指纳税人或代收代缴义务人当月销售的同类消费品的销售价格，如果当月同类消费品各期销售价格高低不同，应按销售数量加权平均计算。但销售的应税消费品有下列情况之一的，不得列入加权平均计算：
一、销售价格明显偏低又无正当理由的。
二、无销售价格的。
如果当月无销售或者当月未完结，应按照同类消费品上月或最近月份的销售价格计算纳税。
第十六条 条例第七条所说的“成本”，是指应税消费品的产品生产成本。
第十七条 条例第七条所说的“利润”，是指根据应税消费品的全国平均成本利润率计算的利润。应税消费品全国平均成本利润率由国家税务总局确定。
第十八条 条例第八条所说的“材料成本”，是指委托方所提供加工材料的实际成本。
委托加工应税消费品的纳税人，必须在委托加工合同上如实注明（或以其它方式提供）材料成本，凡未提供材料成本的，受托方所在地主管税务机关有权核定其材料成本。
第十九条 条例第八条所说的“加工费”，是指受托方加工应税消费品向委托方所收取的全部费用（包括代垫辅助材料的实际成本）。
第二十条 条例第九条所说的“关税完税价格”，是指海关核定的关税计税价格。
第二十一条 根据条例第十条的规定，应税消费品计税价格的核定权限规定如下：
一、甲类卷烟和粮食白酒的计税价格由国家税务总局核定。
二、其他应税消费品的计税价格由国家税务总局所属税务分局核定。
三、进口的应税消费品的计税价格由海关核定。
第二十二条 条例第十一条所说的“国务院另有规定的”是指国家限制出口的应税消费品。
第二十三条 出口的应税消费品办理退税后，发生退关，或者国外退货进口时予以免税的，报关出口者必须及时向其所在地主管税务机关申报补缴已退的消费税税款。
纳税人直接出口的应税消费品办理免税后，发生退关或国外退货，进口时已予以免税的，经所在地主管税务机关批准，可暂不办理补税，待其转为国内销售时，再向其主管税务机关申报补缴消费税。
第二十四条 纳税人销售的应税消费品，如因质量等原因由购买者退回时，经所在地主管税务机关审核批准后，可退还已征收的消费税税款。
第二十五条 根据条例第十三条的规定，纳税人到外县（市）销售或委托外县（市）代销自产应税消费品的，于应税消费品销售后，回纳税人核算地或所在地缴纳消费税。
纳税人的总机构与分支机构不在同一县（市）的，应在生产应税消费品的分支机构所在地缴纳消费税。但经国家税务总局及所属税务分局批准，纳税人分支机构应纳消费税税款也可由总机构汇总向总机构所在地主管税务机关缴纳。
第二十六条 本细则由财政部解释，或者由国家税务总局解释。
第二十七条 本细则自条例公布施行之日起实施。
DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON CONSUMPTION TAX
(Ministry of Finance: 25 December 1993)
Whole Doc.
Article 1
These Detailed Rules are formulated in accordance with stipulations
of Article 18 of "Provisional Regulations of the People's Republic of
China on Consumption Tax" (hereinafter referred to as "the Regulations").
Article 2
"Units" mentioned in Article 1 of the Regulations refer to
State-owned enterprises, collectively-owned enterprises, privately owned
enterprises, joint-stock enterprises, other enterprises, administrative
units, institutions, military units, social organizations and other units.
"Individuals" mentioned in Article 1 of the Regulations refer to
individual business operators and other individuals.
"Within the territory of the People's Republic of China" mentioned in
Article 1 of the Regulations refers to the fact that places of despatch or
the locations of the consumer goods produced, contract processed and
imported which shall be chargeable to Consumption Tax (hereinafter
referred to as "taxable consumer goods") are in the territory.
Article 3
Specific scope of taxation for taxable consumer goods stated in the
attached
to the Regulations shall be determined in accordance with
Notes for Scope of Taxation of Consumption Taxes> attached to these
Detailed Rules.
Selling price (excluding Value Added Tax to be collected from the
purchaser, the same definition below) of each big box (fifty thousand
sticks, the same definition below) is 780 yuan or more, tax shall be
chargeable in accordance with the tax rate of Grade A cigarettes; selling
price of each big box is less than 780 yuan, tax shall be chargeable in
accordance with the tax of Grade B cigarettes.
Article 4
"Taxpayers dealing in taxable consumer goods with different tax
rates" mentioned to in Article 3 of the Regulations refer to taxpayers
producing and selling taxable consumer goods with more than two applicable
tax rates.
Article 5
For taxable consumer goods which are "produced by the taxpayer and
shall be subject to tax upon sales" mentioned in Article 4 of the
Regulations refer to the transfer of the proprietary rights of taxable
consumer goods with compensation, that is, transfer of taxable consumer
goods on the condition of receiving cash, goods, services or other
economic benefits from the transferee.
Article 6
"Self-produced taxable consumer goods for the taxpayer's own use in
the continuous production of taxable consumer goods" mentioned in Article
4 of the Regulations refer to taxable consumer goods which are used as
direct materials for the production of final taxable consumer goods and
which constitute a substance form of the final product.
"For other use" refers to the use of taxable consumer goods by
taxpayers for the production of non-taxable consumer goods; for
construction in process, administrative departments and non- production
institutions and provision of services; and taxable consumer goods used as
donations, sponsor, fund-raising, advertising, samples, staff welfare,
awards, etc.
Article 7
"Taxable consumer goods sub-contracted for processing" mentioned in
Article 4 of the Regulations refer to processed taxable consumer goods for
which the principal provides raw materials and major materials and for
which the contractor only receives processing fees and supplying part of
auxiliary materials for processing. Taxable consumer goods produced with
raw materials provided by the contractor, processed by the contractor with
raw materials firstly sold to the contractor by the principal, and
produced by the contractor with raw materials bought under the name of the
principal shall not be regarded as taxable consumer goods contracted for
processing but shall be regarded as sales of self- produced taxable
consumer goods subject to Consumption Tax regardless of whether or not
taxpayers treat them as sales in their accounts.
Consumption Tax shall not be levied on taxable consumer goods
contracted for processing which are for direct sale.
Article 8
In accordance with provisions of Article 4 of the Regulations, the
time when the liability to pay Consumption Tax arises is as follows:
1. For taxpayers selling taxable consumer goods, the time when the
liability to pay tax arises is:
a. For taxpayers adopting the settlement methods of selling on credit
and receipt by instalments, the time when the liability to pay tax arises
shall be the day of collection as stipulated in the sales contract.
b. For taxpayers adopting the settlement method of receipt in
advance, the time when the liability to pay tax arises is the day on which
the taxable consumer goods are delivered.
c. For taxpayers adopting the method of entrusted for collection or
entrusted with the banks for collection, the time when the liability to
pay tax on the sale of taxable consumer goods arises is the day when the
taxable consumer goods are delivered and the procedure for entrusted
collection are completed.
d. For taxpayers adopting other methods of settlement, the time when
the liability to pay tax arise is the day when they have received the
sales payment or the evidence to obtain the sales payment.
2. For taxpayers using self-producing taxable consumer goods, the time
when the liability to pay tax arises is the day of transfer for use.
3. For taxable consumer goods contracted for processing by taxpayers,
the time when the liability to pay tax arises is the day of receiving the
goods by the taxpayer.
4. For taxable consumer goods imported by taxpayers, the time when the
liability to pay tax arises is the day of import customs declaration.
Article 9
"Sales volume" mentioned in Article 5 of the Regulations refers to
volume of taxable consumer goods which is further specified as follows:
1. For the sale of taxable consumer goods, it is the sales volume of
the taxable consumer goods.
2. For own usage of self-producing taxable consumer goods, it is the
volume of the taxable consumer goods transferred for use.
3. For taxable consumer goods contracted for processing, it is the
volume of taxable consumer goods collected back by the taxpayers.
4. For imported taxable consumer goods, it is the tax assessable
volume for import of taxable consumer goods certified by the customs
office.
Article 10
For taxable consumer goods Whose tax payable shall be calculated
according to the amount on volume method, the conversion standard of the
measurement units shall be as follows:
1. Beer 1ton = 988 litres
2. Yellow wine 1ton = 962 litres
3. Gasoline 1ton = 1388 litres
4. Diesel oil 1ton = 1176 litres
Article 11
Pursuant to the stipulations of Article 5 of the Regulations, for
taxable consumer goods sold by taxpayers where the sales amounts are
settled in foreign currencies, the Renminbi conversion rate for the sales
amount to be selected can be the State official foreign exchange rate (the
mid-rate in principle) quoted on the day of settlement or the first day of
that month. Taxpayers shall determine in advance the conversion rate to be
adopted, once determined, no change is allowed within one year.
Article 12
"Sales amount" mentioned in Article 6 of the Regulations does not
include Value-added Tax that shall be collected from the purchasers. If
the amount of Value-added Tax has not been deducted from the sales amount
of the taxable consumer goods, or if the price and the amount of
Value-added Tax are jointly collected because the special invoice of
Value-added Tax shall not be issued by the taxpayers, it shall be
converted into sales amount excluding the amount of Value-added Tax for
computing the Consumption Tax. The conversion formula is:
Sales amount of Sales amount including VAT
taxable consumer goods = ----------------------------
(1 + VAT rate or levy rate)
Article 13
If taxable consumer goods with the tax payable computed under the
rate on value method are sold together with the packaging, the packaging
shall be included in the sales amount of the taxable consumer goods for
the levy of Consumption Tax regardless of whether or not the packaging is
priced individually and regardless of how it is computed in the accounts.
If packaging is sold along with products without being priced but with a
deposit obtained, such deposit item shall not be included in the sales
amount of taxable consumer goods for tax levy. However, deposits which are
not refunded because the packaging is not returned within a time limit or
are received for more than one year shall be included in the sales amount
of taxable consumer goods and be subject to Consumption Tax according to
the applicable Consumption Tax rate.
In cases where the packaging has been priced when sold along with
taxable consumer goods and deposits have been received in addition, the
amount shall be included in the sales amount of the taxable consumer goods
and be subject to Consumption Tax according to the applicable Consumption
Tax rate if the packaging not returned by taxpayers within a designated
time limit.
Article 14
"Other charges" mentioned in Article 6 of the Regulations refer to
other funds, fund raising charges, profits returned, subsidies, damages on
breach of contract (interest on deferred payment), handling charges,
packaging fees, contingency charges, quality charges, freight and loading
and unloading charges, commission received, commissioned payments and
charges of any other nature which are in addition to the price charged.
But the following amounts shall not be included:
1. A freight invoice of transportation organizations is issued to the
purchasers.
2. The same invoice that is forwarded by the taxpayer to the
purchasers.
All other charges, regardless of whether or not they are income of
the taxpayer, shall be included in the sales amount in computing the tax
payable.
Article 15
"The selling price of similar consumer goods" mentioned in Article 7
and Article 8 of the Regulations refers to the selling price of similar
consumer goods sold in that month by taxpayers or withholding agents. If
the selling prices of similar consumer goods vary in various periods
within that month, tax shall be computed according to the sales volume on
weighted average basis. However, the sales of taxable consumer goods shall
not be computed under weighted average in one of the following conditions:
1. The selling price is obviously low and with out proper
justification;
2. There is no selling price. If there is no sales or if sales has
not been completed in that month, tax shall be paid according to the
selling prices of similar consumer goods of last month or the most recent
month.
Article 16
"Cost" mentioned to in Article 7 of the Regulations refers to the
product production cost of taxable consumer goods.
Article 17
"Profit" mentioned in Article 7 of the Regulations refers to profit
computed according to national average cost-plus margin rate of taxable
consumer goods. National average cost-plus margin rate of taxable consumer
goods shall be determined by the State Administration of Taxation.
Article 18
"Cost of material" mentioned in Article 8 of the Regulations refers
to the actual cost of processing materials provided by contractor.
Taxpayers contracted taxable consumer goods for processing must
truthfully indicate the cost of material in the contract processing
contracts (or provided in other forms). In cases where no cost of
material is provide, the local competent tax authorities of the contractor
shall have the right to determine the cost of material.
Article 19
"Processing fee" mentioned in Article 8 of the Regulations refers to
all fees the contractor received from the principal for the processing of
taxable consumer goods (including the actual cost of auxiliary materials
paid under commissioned payments).
Article 20
"Customs dutiable value" mentioned in Article 9 of the Regulations
refers to the customs dutiable value determined by the customs office.
Article 21
In accordance with Article 10 of the Regulations, the power to
determine dutiable value of the taxable consumer goods is stipulated as
follows:
1. Dutiable value for Grade A cigarettes and white spirits made from
cereal shall be determined by the State Administration of Taxation.
2. Dutiable value for other taxable consumer goods shall be
determined by the local tax bureaus directly under the State
Administration of Taxation.
3. Dutiable value for imported taxable consumer goods shall be
determined by the customs office.
Article 22
"As otherwise determined by the State Council" mentioned in Article
11 of the Regulations refers to taxable consumer goods export of which is
restricted by the State.
Article 23
If rejection by customs occurs on exported taxable consumer goods
that has completed the tax refund or tax exemption is allowed for the
import of returned export goods from overseas, export customs declarer
shall report and pay back the amount of Consumption Tax refunded timely to
local competent tax authorities.
In cases where tax exemption for direct exported taxable consumer
goods has been completed by taxpayers, rejection by customs occurs and
exported goods are returned from overseas, and if tax exemption is granted
at the time of importation, the taxpayers may defer to pay back the tax
upon approval by the local competent tax authorities and pay back
Consumption Tax to the local competent tax authorities when the goods are
transferred for domestic sale in the territory.
Article 24
If taxable consumer goods sold by taxpayers are returned by
purchasers because of quality and other reasons, the amount of Consumption
Tax paid may be refunded upon approval by local competent tax authorities.
Article 25
Pursuant to the provisions of Article 13 of the Regulations, if
taxpayers sell in other county (or city) or appoint agent to sell in other
county (or city) taxable consumer goods produced by the taxpayers, the
taxpayers shall pay Consumption Tax to where the accounting is done or
where the taxpayer is located after the taxable consumer goods are sold.
If the taxpayer's head office and branch office are not in the same
county (or city), Consumption Tax shall be paid at the location where the
branch office produce the taxable consumer goods. However. upon approval
by the State Administration of Taxation and the relevant local tax bureau,
the Consumption Tax payable of the branch office of the taxpayer may be
paid in consolidation by the head office to the local competent tax
authorities where the head office is located.
Article 26
These Detailed Rules shall be interpreted by the Ministry of Finance
or by the State Administration of Taxation.
Article 27
These Detailed Rules shall be implemented on the date the Regulations
are promulgated.
玉林市人民政府印发玉林市关于实行优惠政策进一步发展残疾人事业的暂行办法的通知
广西壮族自治区玉林市人民政府
玉林市人民政府印发玉林市关于实行优惠政策进一步发展残疾人事业的暂行办法的通知
玉政发[1999]27号
各县（市）区人民政府（管委），市政府各委办局，各企事业单位：
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一九九九年五月三十日
玉林市关于实行优惠政策
进一步发展残疾人事业的暂行办法
第一条 为维护残疾人合法权益，发展残疾人事业，根据《中华人民共和国残疾人保障法》和《广西壮族自治区实施〈中华人民共和国残疾人保障法〉办法》有关规定，结合我市实际，制定本暂行办法。
第二条 本办法的对象是户籍在本市、持市、县（市）区残联审查核发的《中华人民共和国残疾人证》的残疾人。
第三条 市、县(市)区、乡(镇)人民政府(管委)每半年讨论一次残疾人工作，听取汇报，及时解决问题。市直相关部门要将残疾人工作纳入职责，积极支持残疾人事业。
市、县(市)区人民政府残疾人工作协调委员会要对残疾人优惠政策暂行办法的执行情况进行检查，每年不少于一次。
第四条 各级政府要加强对残疾人预防与康复工作的领导，督促有关部门采取婚前检查、母婴保健、计划免疫、食盐加碘、补用碘油等有效措施，预防残疾的发生。
第五条 卫生部门要严格执行《母婴保健法》，妇幼保健、防疫部门要加强妇幼保健的指导和防疫、免疫工作，加强正确用药宣传，做好母婴保健和新生婴儿的检测工作，对缺陷儿童早发现、早康复。市直各医院及各县(市)区医疗机构要设立康复科或康复门诊，对残疾人进行康复医疗和功能训练。要把残疾儿童早期发现和诊治纳入市、县(市)区、乡(镇、街)、村(居委会)卫生服务网络。
第六条 各级残联要加强残疾人康复的指导工作，组织协调社会力量开展各类残疾的预检、筛选、医疗、功能训练、辅助器具装配等项工作，积极搞好服务。
第七条 计划生育部门要普及优生优育知识，严格执行广西壮族自治区《计划生育条例》，严格按规定发放《准生证》。对重度智力残疾人以及医学上确认不宜生育的遗传疾病，由医生提出意见，经本人或监护人同意，施行绝育手术。
第八条 各县(市)区、各乡(镇)要积极建立一个工疗站，安排精神病人参加力所能及的劳动，开展适应能力训练和文体娱乐活动。各单位应积极资助工疗站的建设。
第九条 各级医疗卫生机构对残疾人医疗康复实行挂号、就诊、化验、取药优先；对就诊有困难的残疾人患者，应当出诊到户，对重患者要视其情况设立家庭病床；对残疾人办理《残疾人证》时的体检、定级免收费用。
第十条 享受公费医疗或参加医疗保险的残疾人，其康复医疗费用按现行公费医疗或医疗保险办法办理；不属此范围的，由本人或法定抚养人负担；经济确有困难的，本人可以向当地人民政府申请适当补助。
第十一条 各级财政部门要将残疾人事业经费纳入财政预算，根据事业发展需要，逐年增加残疾人事业经费；对开展有规定的国际或全国性残疾人活动要给予经费保障。
第十二条 幼儿园、中小学校、职业学校应当积极招收适应学习生活的残疾儿童、少年入园入学，对接受义务教育的残疾学生视其家庭经济状况适当减免杂费。照顾他们就近入学，母亲户口不在当地的，可随父亲户口就近入学，特殊情况下入学年龄可适当放宽。
第十三条 教育部门要积极帮助能适应学习生活的残疾考生到市以上技校、中专和高等院校学习。
成人教育要为残疾考生参加广播、电视中专、大学自学考试以及各类函授学习提供方便。
第十四条 要适当增加特教经费，改善特教学校办学条件。采取得力措施，提高特教教师水平和教学质量。优先落实特教教师的各种待遇。
第十五条 市总工会、妇联、劳动局、残联、各县(市)区、各乡(镇、街)等单位要共同抓好残疾人职业培训。
农村残疾人的培训要采取多渠道、多层次、多种形式进行，使残疾人学习适用技术，取得一技之长。努力提高残疾人的生存和生活能力。
企事业单位要抓好在职残疾职工的培训，提高其业务素质。
有关部门要有计划地对市内有劳动能力的待业残疾人进行培训，并适当减免培训费。
鼓励和扶助残疾人自学成才。在同等条件下，各单位要优先录用有专长的残疾人，并为其安排适当岗位。
第十六条 残疾人特殊教育的教育经费由各县(市)区、乡(镇、街)负责筹措，予以保证，并随着教育事业费的增加而逐步增加。教育附加费的使用，应安排一定的比例用于发展残疾儿童少年义务教育。
第十七条 市直机关、团体、企事业单位应当按不低于本单位的在职职工总数的1.5%的比例，选择适宜的岗位安置残疾人就业。
第十八条 对国家计划内安置的残疾人大中专、技校毕业生，各单位不得以残疾为由拒绝接收。
第十九条 残疾职工在转正、晋级、职称评定、劳动报酬、生活福利、劳动保险、住房分配等方面不应受到歧视。
第二十条 各单位不能以残疾为由辞退残疾职工。
第二十一条 对残疾人福利企业、事业组织和城乡残疾人个体劳动者，各有关部门要根据有关办法落实优惠扶持政策。
税务部门按税法的有关规定给予照顾。
工商部门优先核发营业执照，视其情况，依法依规减免工商管理费，家庭生活特别困难的应全额免收。
建设部门要在收取占道费、管理费上给予适当照顾。
金融、公安、卫生、电业等部门也应在相关方面给予照顾。
市财政局、畜牧局、乡镇企业局等有关部门在使用周转金上要优先照顾残疾人。
科技部门要送技术上门，免费咨询服务。
供销、粮食部门要优先收购残疾人的农副产品。
第二十二条 文化、体育部门要积极组织、指导残疾人开展文化、娱乐、体育活动，发现和培养残疾人文艺、体育人才。
第二十三条 各单位应支持、鼓励、组织本单位残疾职工参加文化、体育活动。
第二十四条 文化、娱乐、体育、公园及其他公共场所的管理部门和经营部门要为残疾人参与活动提供方便。
第二十五条 对无法定抚养人或法定抚养人无抚养能力、无劳动能力、无生活来源的残疾人实行“五保”，即：“保吃、保住、保穿、保医、保葬”，由各县(市)区、各乡(镇、街)负责落实。
第二十六条 对城镇符合定补条件的(无劳动能力、无人赡养或无人抚养、无任何收入或家中生活低于最低生活保障线的残困户)残疾人，民政部门应及时按规定给予定补。
第二十七条 因工致残者，所在单位要保障他们的基本生活。
第二十八条 对完全丧失劳动能力的农村残疾人免除其教育附加费、义务工、劳动积累工、乡统筹、村提留等社会负担；对部分丧失劳动能力的农村残疾人酌情减免其社会负担。
第二十九条 残联兴建基础设施，各有关部门要适当减免有关费用。对残疾人自建住房，土地部门在收取土地有偿使用费上给予适当照顾。
第三十条 残疾人中的社会救济户动迁时，动迁部门应给予适当减免集资款照顾。
第三十一条 城市房屋拆迁中的残疾人过渡用房，本人无力解决，单位解决又有困难的，由拆迁单位提供周转用房。
被拆除住宅房屋的使用人是残疾人，并属于社会救济对象，回迁安置时凭有关单位的证明给予优惠照顾。
第三十二条 新建、扩建、改建城市道路及公共设施，建设单位应按照国家规定的无障碍设施规范进行建设，建立方便残疾人的无障碍设施，设立无障碍标志。
第三十三条 市残疾人联合会服务部要积极组织残疾人康复器材、生活自助器、特殊用品和其它辅助器具的供应和维修服务。
第三十四条 粮食和贸易部门对盲人和肢体残疾人买粮、买煤及其它生活用品等要优先办理，对有特殊困难的要送货到家。
第三十五条 各级残疾人工作协调委员会负责组织开展“全国助残日”和扶助残疾人的专项活动，帮助残疾人解决实际问题。
第三十六条 严禁任何人指使、利用残疾人乞讨财物。
第三十七条 以残疾人名义募捐的钱款物品，必须用于残疾人事业，任何单位和个人不得挪用或侵占。
第三十八条 各级律师事务所对残疾人实行优先、优惠的法律服务，对贫困残疾人实行法律援助。
第三十九条 本办法自公布之日起施行。
