财政部、国家税务总局关于经营高校学生公寓及高校后勤社会化改革有关税收政策的通知
财政部 国家税务总局
财政部、国家税务总局关于经营高校学生公寓及高校后勤社会化改革有关税收政策的通知
财税[2006]100号
各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局，新疆生产建设兵团财务局：
经国务院批准，现将经营高校学生公寓及高校后勤社会化改革有关税收政策通知如下：
一、对为高校学生提供住宿服务并按高教系统收费标准收取租金的学生公寓，免征房产税。
对从原高校后勤管理部门剥离出来而成立的进行独立核算并有法人资格的高校后勤经济实体(以下简称高校后勤实体)自用的房产、土地免征房产税和城镇土地使用税。
二、对与高校学生签订的学生公寓租赁合同，免征印花税。
三、对高校后勤实体经营学生公寓和教师公寓及为高校教学提供后勤服务取得的租金和服务性收入，免征营业税。但对利用学生公寓或教师公寓等高校后勤服务设施向社会人员提供服务取得的租金和其他各种服务性收入，按现行规定计征营业税。
对社会性投资建立的为高校学生提供住宿服务并按高教系统统一收费标准收取租金的学生公寓取得的租金收入，免征营业税；但对利用学生公寓向社会人员提供住宿服务取得的租金收入，按现行规定计征营业税。
对设置在校园内的实行社会化管理和独立核算的食堂，向师生提供餐饮服务取得的收入，免征营业税；向社会提供餐饮服务取得的收入，按现行规定计征营业税。
四、对高校后勤实体为高校师生食堂提供的粮食、食用植物油、蔬菜、肉、禽、蛋、调味品和食堂餐具，免征增值税；对高校后勤实体为高校师生食堂提供的其他商品，一律按现行规定计征增值税。
对高校后勤实体向其他高校提供快餐的外销收入，免征增值税；对高校后勤实体向其他社会人员提供快餐的外销收入，按现行规定计征增值税。
五、享受上述优惠政策的纳税人，应对享受优惠政策的经营活动进行单独核算，分别进行纳税申报。不进行单独核算和纳税申报的，不得享受上述政策。
利用学生公寓向社会人员提供住宿服务或将学生公寓挪作他用的，应按规定缴纳相关税款，已享受免税优惠免征的税款应予以补缴。
六、本通知自2006年1月1日起至2008年12月31日止执行。《关于高校后勤社会化改革有关税收政策的通知》(财税字[2000]25号)、《财政部 国家税务总局关于经营高校学生公寓有关税收政策的通知》(财税[2002]147号)、《财政部 国家税务总局关于继续执行高校后勤社会化改革有关税收政策的通知》(财税字[2003]152号)同时废止。
财政部 国家税务总局
二○○六年八月十八日
BILLS OF EXCHANGE ORDINANCE ——附加英文版
Hong Kong
BILLS OF EXCHANGE ORDINANCE
(CHAPTER 19)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY PROVISIONS
hort title
nterpretation
II BILLS OF EXCHANGE
and Interpretation
efinition of bill of exchange
nland and foreign bills
ffect where different parties to bill are the same person
ddress to drawee
ertainty required as to payee
hat bills are negotiable
um payable
Bill payable on demand
Bill payable at future time
Omission of date in bill payable after date
Ante-dating and post-dating
Computation of time of payment
Referee in case of need
Optional stipulations by drawer or indorser
Definition and requisites of acceptance
Time for acceptance
General and qualified acceptance
Inchoate instruments
Delivery
city and authority of parties
Capacity of parties
Signature essential to liability
Forged or unauthorized signature
Procuration signature
Person signing as agent or in representative capacity
Corporate signatures
ideration for bill
Value and holder for value
Accommodation party
Holder in due course
Presumption of value and good faith
tiation of bill
Negotiation of bill
Requisites of valid indorsement
Conditional indorsement
Indorsement in blank and special indorsement
Restrictive indorsement
Negotiation of overdue or dishonoured bill
Negotiation of bill to party already liable thereon
Rights and powers of holder
ral duties of the holder
When presentment for acceptance is necessary
Time for presenting bill payable after sight
Rules as to presentment for acceptance, and excuses for non-
entment
Non-acceptance
Dishonour by non-acceptance and its consequences
Duties as to qualified acceptances
Rules as to presentment for payment
Excuses for delay or non-presentment for payment
Dishonour by non-payment
Notice of dishonour and effect of non-notice
Rules as to notice of dishonour
Excuses for non-notice and delay
Noting or protest of bill
Duties of holder as regards drawee or acceptor
ilities of parties
Funds in hands of drawee
Liability of acceptor
Liability of drawer or indorser
Stranger signing bill liable as indorser
Measure of damages against parties to dishonoured bill
Transferor by delivery and transferee
harge of bill
Payment in due course
Banker paying demand draft whereon indorsement is forged
Acceptor the holder at maturity
Express waiver
Cancellation
Alteration of bill
ptance and payment for honour
Acceptance for honour supra protest
Liability of acceptor for honour
Presentment to acceptor for honour
Payment for honour supra protest Lost instrument
Holder's right to duplicate of lost bill
Action on lost bill
in a set
Rules as to bill in set
lict of laws
Rules where laws conflict
III CHEQUES ON A BANKER
Definition of cheque
Presentment of cheque for payment
Revocation of banker's authority Crossed cheques
Definition of general and special crossings
Crossing by drawer or after issue
Crossing a material part of cheque
Duties of banker as to crossed cheque
Protection to banker and drawer where cheque is crossed
Effect of crossing on holder
Drafts on bankers payable to order on demand sufficient authority
for
ent without proof of indorsement
Protection of bankers paying unindorsed or irregularly indorsed
ues, etc.
Rights of bankers collecting cheques not indorsed by
ers
Unindorsed cheques as evidence of payment
Protection of bankers collecting payment of cheques, etc.
Application of provisions of this part to instruments not being
bills
xchange
Saving
IV PROMISSORY NOTES
Definition of promissory note
Delivery necessary
Joint and several notes
Note payable on demand
Presentment for payment
Liability of maker
Application of Part II to notes
V SUPPLEMENTARY
Good faith
Signature
Computation of time
When noting equivalent to protest
Protest when notary not accessible
Crossing of dividend warrant
Saving
dule. Form of protest, without notary
odify the law relating to bills of exchange, cheques and
promissory
s. [4 May 1885]
PART I PRELIMINARY PROVISIONS
ed 51 of 1911; 63 of 1911 Schedule)
hort title
Ordinance may be cited as the Bills of Exchange Ordinance.
nded 5 of 1924 s. 6)
1882 c. 61 s. 1U. K.]
nterpretation
his Ordinance, unless the context otherwise requires--
eptance" means an acceptance completed by delivery or
notification;
ion" means action or suit and includes counterclaim and set-off;
ker" includes a body of persons, whether incorporated or
not, who
y on the business of banking;
krupt" includes any person whose estate is vested in a
trustee or
gnee under the law relating to bankruptcy; (Amended 50 of 1911;
62 of
Schedule)
rer" means the person in possession of a bill or note
h is payable to bearer;
l" means bill of exchange, and "note"
s promissory note;
ivery" means transfer of possession, actual or
tructive, from one person to another;
eral holiday" has the same meaning as in the Holidays Ordinance
(Cap.
; (Added 5 of 1912 s. 8)
der" means the payee or indorsee of a bill or note who
is in
ession of it, or the bearer thereof;
orsement" means an indorsement completed by delivery;
ue" means the first delivery of a bill or note, complete in form,
to a
on who takes it as a holder;
son" includes a body of persons, whether incorporated or not;
ue" means valuable consideration.
nded 43 of 1912 Schedule)
1882 c. 61 s. 2 U. K.]
PART II BILLS OF EXCHANGE
nded 51 of 1911; 63 of 1911 Schedule)
and Interpretation
efinition of bill of exchange
A bill of exchange is an unconditional order in writing, addressed
by
person to another, signed by the person giving it,
requiring the
on to whom it is addressed to pay on demand or at a
fixed or
rminable future time a sum certain in money to, or to the order
of, a
ified person or to bearer.
An instrument which does not comply with these conditions, or
which
rs any act to be done in addition to the payment of money, is
not a
of exchange.
An order to pay out of a particular fund is not
nditional within the meaning of this section; but an unqualified
order
ay, coupled with--
an indication of a particular fund out of which the drawee
is to
burse himself or a particular account to be debited with the
amount;
a statement of the transaction which gives rise to the
bill, is
nditional.
A bill is not invalid by reason--
that it is not dated;
that it does not specify the value given or that any value has
been
n therefor;
that it does not specify the place where it is drawn
he place where it is payable.
1882 c. 61 s. 3 U. K.]
nland and foreign bills
An inland bill is a bill which is or on the face of it purports
to be-
both drawn and payable within the Colony; or
drawn within the Colony, upon some person resident therein.
Any other bill is a foreign bill.
Unless the contrary appears on the face of the bill, the holder
may
t it as an inland bill.
1882 c. 61 s. 4 U. K.]
ffect where different parties to bill are the same person
A bill may be drawn payable to, or to the order of, the drawer;
or it
be drawn payable to, or to the order of, the drawee.
Where, in a bill, drawer and drawee are the same person, or where
the
ee is a fictitious person or a person not having capacity to
contract,
holder may treat the instrument, at his option, either as a
bill of
ange or as a promissory note. [cf. 1882 c. 61 s. 5 U. K.]
ddress to drawee
The drawee must be named or otherwise indicated in a
bill with
onable certainty.
A bill may be addressed to two or more drawees,
her they are partners or not, but an order addressed to two drawees
in
alternative, or to two or more drawees in succession, is not a
bill of
ange.
1882 c. 61 s. 6 U. K.]
ertainty required as to payee
Where a bill is not payable to bearer, the payee must be
named or
rwise indicated therein with reasonable certainty.
A bill may be made payable to two or more payees jointly, or it
may be
payable in the alternative to one of two or one or some of
several
es. A bill may also be made payable to the bolder of an office
for the
being.
Where the payee is a fictitious or non-existing person, the bill
may
reated as payable to bearer.
1882 c. 61 s. 7 U. K.]
hat bills are negotiable
Where a bill contains words prohibiting transfer, or
indicating an
ntion that it should not be transferable, it is valid as between
the
ies thereto, but is not negotiable.
A negotiable bill may be payable either to order or to bearer.
A bill is payable to bearer which is expressed to be so payable,
or on
h the only or last indorsement is an indorsement in blank.
A bill is payable to order which is expressed to be so payable,
or
h is expressed to be payable to a particular person, and
does not
ain words prohibiting transfer or indicating an intention
that it
ld not be transferable.
Where a bill, either originally or by
rsement, is expressed to be payable to the order of a
specified
on, and not to him or his order, it is nevertheless payable to
him or
order at his option.
1882 c. 61 s. 8 U. K.]
um payable
The sum payable by a bill is a sum certain within the meaning of
this
nance, although it is required to be paid--
with interest;
by stated instalments;
by stated instalments, with a provision that, upon default in
payment
ny instalment, the whole shall become due;
according to an indicated rate of exchange or according to a rate
of
ange to be ascertained as directed by the bill.
Where the sum payable is expressed in words and also in figures,
and
e is a discrepancy between the two, the sum denoted by the words
is
amount payable.
Where a bill is expressed to be payable with
rest, unless the instrument otherwise provides, interest runs
from the
of the bill, and, if the bill is undated, from the issue thereof.
1882 c. 61 s. 9 U. K.]
Bill payable on demand
A bill is payable on demand--
which is expressed to be payable on demand, or at sight,
or on
entation; or
in which no time for payment is expressed.
Where a bill is accepted or indorsed when it is overdue, it shall,
as
rds the acceptor who so accepts or any indorser who so indorses
it, be
ed a bill payable on demand.
1882 c. 61 s. 10 U. K.]
Bill payable at future time
A bill is payable at a determinable future time within the meaning
of
Ordinance which is expressed to be payable--
at a fixed period after date or sight;
on or at a fixed period after the occurrence of a specified
event
h is certain to happen, though the time of happening may be
uncertain.
An instrument expressed to be payable on a contingency is not a
bill,
the happening of the event does not cure the defect.
1882 c. 61 s. 11 U. K.]
Omission of date in bill payable after date
e a bill expressed to be payable at a fixed period after
date is
ed undated, or where the acceptance of a bill payable at a
fixed
od after sight is undated, any holder may insert therein the true
date
ssue or acceptance, and the bill shall be payable
accordingly:
ided that--
where the holder in good faith and by mistake inserts a wrong
date;
n every case where a wrong date is inserted, if the bill
equently comes into the hands of a holder in due course, the
bill
l not be avoided thereby, but shall operate and be payable as if
the
so inserted had been the true date. [cf. 1882 c. 61 s. 12 U. K.]
Ante-dating and post-dating
Where a bill or an acceptance or any indorsement on a bill is
dated,
date shall, unless the contrary is proved, be deemed to be the
true
of the drawing, acceptance, or indorsement, as the case may be.
A bill is not invalid by reason only that it is ante-dated or
post-
d, or that it bears date on a Sunday or any other general holiday.
nded 5 of 1912 s. 8) [cf. 1882 c. 61 s. 13 U. K.]
Computation of time of payment
e a bill is not payable on demand, the day on which it falls due
is
rmined as follows--
the bill is due and payable in all cases on the last day of the
time
ayment as fixed by the bill or, if that is a general holiday, on
the
eeding business day; (Replaced 67 of 1972 s. 2) [cf. 1971 c. 80
s. 3
U. K.]
where a bill is payable at a fixed period after date, after sight,
or
r the happening of a specified event, the time of
payment is
rmined by excluding the day from which the time is to begin to
run and
ncluding the day of payment;
where a bill is payable at a fixed
od after sight, the time begins to run form the date of the
acceptance
he bill is accepted, and from the date of noting or protest if
the
is noted or protested for non-acceptance or for non-delivery;
the
"month" in a bill means calendar month.
1882 c. 61 s. 14 U. K.]
Referee in case of need
drawer of a bill and any indorser may insert therein the name
of a
on to whom the holder may resort in case of need, that is to say,
in
the bill is dishonoured by non-acceptance or non-payment. Such
person
alled the referee in case of need. It is in the option of the
holder
esort to the referee in case of need or not, as he may think fit.
1882 c. 61 s. 15 U. K.]
Optional stipulations by drawer or indorser
drawer of a bill and any indorser may insert therein an
express
ulation--
negativing or limiting his own liability to the holder;
waiving, as regards himself, some or all of the holder's duties.
[cf.
c. 61 s. 16 U. K.]
Definition and requisites of acceptance
The acceptance of a bill is the signification by the drawee of
his
nt to the order of the drawer.
An acceptance is invalid unless it complies with the
following
itions, namely--
it must be written on the bill and be signed by
drawee. The mere signature of the drawee, without additional
words, is
icient;
it must not express that the drawee will perform his promise by
any
r means than the payment of money.
1882 c. 61 s. 17 U. K.]
Time for acceptance
A bill may be accepted--
before it has been signed by the drawer, or while
otherwise
mplete;
when it is overdue, or after it has been dishonoured by a
ious refusal to accept or by non-payment.
When a bill payable after sight is dishonoured by non-acceptance,
and
drawee subsequently accepts it, the holder, in the absence
of any
erent agreement, is entitled to have the bill accepted as of the
date
irst presentment of the drawee for acceptance.
nded 51 of 1911; 63 of 1911 Schedule)
1882 c. 61 s. 18 U. K.]
General and qualified acceptance
An acceptance is either (a) general; or (b) qualified.
A general acceptance assents without qualification to the order
of the
er. A qualified acceptance in express terms varies the effect of
the
as drawn.
In particular, an acceptance is qualified which is--
conditional, that is to say, which makes payment by the
acceptor
ndent on the fulfilment of a condition therein stated,
partial, that is to say, an acceptance to pay part only of the
amount
which the bill is drawn;
local, that is to say, an acceptance to pay only at a
particular
ified place; an acceptance to pay at a particular place is a
general
ptance, unless it expressly states that the bill is to be paid
there
and not elsewhere;
qualified as to time;
the acceptance of some one or more of the drawees, but not of all.
1882 c. 61 s. 19 U. K.]
Inchoate instruments
Where a simple signature on a blank paper is delivered by the
signer
rder that it may be converted into a bill, it operates as a
prima
e authority to fill it up as a complete bill for any amount, using
the
ature for that of the drawer, or the acceptor, or an indorser;
and, in
manner, when a bill is wanting in any material particular, the
person
ossession of it has a prima facie authority to fill up the omission
in
way he thinks fit. (Amended 31 of 1981 s. 65)
In order that any such instrument, when completed, may be
enforceable
nst any person who became a party thereto prior to its completion,
it
be filled up within a reasonable time and strictly in accordance
with
authority given. Reasonable time for this purpose is a
question of
: Provided that if any such instrument after completion is
negotiated
holder in due course, it shall be valid and effectual
for all
oses in his hands, and he may enforce it as if it had been filled
up
in a reasonable time and strictly in accordance with the
authority
n. [cf. 1882 c. 61 s. 20 U. K.]
Delivery
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