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最高人民法院关于税务机关是否有义务协助人民法院直接划拨退税款问题的批复

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最高人民法院关于税务机关是否有义务协助人民法院直接划拨退税款问题的批复

最高人民法院


最高人民法院关于税务机关是否有义务协助人民法院直接划拨退税款问题的批复
1996年7月21日,最高人民法院

湖北省高级人民法院:
你院(1995)鄂执函字第5号请示收悉。经研究,答复如下:
根据国家税务总局《出口货物退(免)税管理办法》的有关规定,企业出口退税款,在国家税务机关审查批准后,须经特定程序通过银行(国库)办理退库手续退给出口企业。国家税务机关只是企业出口退税的审核、审批机关,并不持有退税款项,故人民法院不能依据民事诉讼法第二百二十八条的规定,要求税务机关直接划拨被执行人应得退税款项,但可依照民事诉讼法的有关规定,要求税务机关提供被执行人在银行的退税帐户、退税数额及退税时间等情况,并依据税务机关提供的被执行人的退税帐户,依法通知有关银行对需执行的款项予以冻结或划拨。


劳动部办公厅关于在国内发生并由外方支付赔偿的工伤事故待遇处理问题的复函

劳动部办公厅


劳动部办公厅关于在国内发生并由外方支付赔偿的工伤事故待遇处理问题的复函
劳动部办公厅




山西省劳动厅:
你厅《关于山西机床厂卢毅同志工伤后如何享受保险待遇的请示》(晋劳险便字〔1998〕17号)和所附有关材料收悉。经研究,现答复如下:
在国内发生由外国人造成的工伤事故,并由外方给付赔偿金的,被伤害职工的工伤保险待遇应参照劳动部《关于外派劳务人员伤、残、亡善后处理问题的复函》(劳险字〔1992〕16号)、《关于外派劳务人员因工伤亡保险待遇问题的复函》(劳办发〔1994〕131号)和《
企业职工工伤保险试行办法》(劳部发〔1996〕266号)等文件的有关规定处理。外方支付的赔偿金,属于人身伤害赔偿性质,应归被伤害职工所有。同时,该职工应从外方赔偿金中偿还企业为处理该工伤事故垫付的医疗费用、工伤津贴的费用。



1998年2月17日
Chapter Ⅱ
Causes of Action before the DSB:
Art. XXIII of the GATT 1994


OUTLINE


Section One Right to Pursue a Proceeding under the WTO
I The Concept of Nullification or Impairment
II The Standing Issue before the DSB
III Lack of Possible Compensation
IV Summary and Conclusions
Section Two Causes of Action before the DSB in General
I The Presumption in Violation Complaints
(i)Introduction
(ii)Practice under the GATT Jurisprudence
(iii)Rulings under the WTO Jurisprudence
(iv)A Summary
II An Overview of Non-Violation Complaints
(i)Related Texts
(ii)Relationship between Arts. XXIII:1(a) and XXIII:1(b)
(iii)Underlying Purpose of Art. XXIII:1(b)
(iv)Non-violation Claims in the Context of Principles of Customary International Law
(v)Appropriate Attitudes as to Non-Violation Remedy
III Presupposed Situation Complaints
Section Three Establishment of Non-violation Complaints
I Introduction
II Application of a Measure: Scope of Measures Covered by Art. XXIII:1(b)
(i)Measures short of Legally Binding Obligations
(ii)Measures Falling under Other Provisions of the GATT 1994
(iii)Measures Concerning the Protection of Human Health
(iv)Measures Continuingly Applied
III Existence of a Benefit: Protection of Legitimate Expectations
(i)Protection of Legitimate Expectations(PLE)
(ii)Non-foreseeability of Measures at Issue
(iii)Benefits in the Negotiations
(iv)Benefits under Successive Rounds
IV Nullification or Impairment of Benefit: Causality
V Summary and Conclusions


Section One
Right to Pursue a Proceeding under the WTO

I The Concept of Nullification or Impairment

Nullification or impairment is a most important concept developed in previous GATT dispute settlement system. It is incorporated into the GATT 1994 by the so-called incorporation clause (paragraph 1 of the GATT 1994) and goes on to operate as an important feature of the DSU under the WTO. Dispute settlement mechanism under the WTO continues to revolve around the concept of nullification or impairment. Art. 3.1 of the DSU requires Members to “affirm their adherence to the principles for the management of disputes heretofore applied under Articles XXII and XXIII of GATT 1947”.
According to Art. XXIII:1 of the GATT, a Member may have recourse to dispute settlement under the WTO when it considers that: