教育部办公厅、劳动和社会保障部办公厅、中国物流与采购联合会关于开展职业院校物流专业紧缺人才培养培训工作的通知
教育部办公厅、劳动和社会保障部办公厅、中国物流与采购联合会
教育部办公厅、劳动和社会保障部办公厅、中国物流与采购联合会关于开展职业院校物流专业紧缺人才培养培训工作的通知
2005年6月28日
教职成厅〔2005〕2号
为深入贯彻《中共中央 国务院关于进一步加强人才工作的决定》和《教育部等七部门关于进一步加强职业教育工作的若干意见》(教职成〔2004〕2号),落实九部委《关于促进我国现代物流业发展的意见》(发改运行〔2004〕1617号),加速物流人力资源的开发,缓解物流人才紧缺的状况,促进我国物流业的协调健康发展,教育部决定加强和规范职业院校物流专业建设,并联合劳动和社会保障部、中国物流与采购联合会共同组织制订了职业院校物流专业紧缺人才培养培训指导方案。现就职业院校物流专业紧缺人才培养培训工作提出以下意见:
一、职业院校物流专业紧缺人才培养培训工作要落实以服务为宗旨、以就业为导向的方针,采取物流学历教育与短期培训相结合的办法,着力培养物流实用型人才。
二、中等职业学校开设物流专业,原则上不低于两个班,基本学制为三年,设四个专业方向:运输业务、仓储与配送、物流营销、物流信息处理。高等职业院校开设的物流管理专业,学制为两年,设四个专业方向:物流运输管理、仓储与配送、企业物流、国际物流。
三、建立校企合作进行物流人才培养培训的机制,实行“订单”式培养等新模式。建立由企业、行业组织参加的专业教学指导委员会,充分发挥学校和企业双方在建立物流培养培训模式、优化实训过程等方面的作用;开设物流专业的院校要紧跟行业发展动态、密切关注企业需求变化,及时调整专业方向,确定培养培训规格,开发、设计实施性教育与培训方案;物流企业要充分依托职业院校进行新职工的培养和在职职工的培训,与职业院校签订人才培养培训合同,优先录用合作院校的毕业生,并积极参与职业院校的教育与培训活动,在行业人才需求、培养目标、知识技能结构、课程设置、教学内容的确定和学习成果评价等方面发挥主导作用。物流企业有责任为合作院校提供专业师资、实训设备,并接受合作院校教师和学生见习和实习。
四、加强实验实训基地建设和专业师资队伍建设。建立符合职业教育教学需要的专业教室和实训基地,紧密跟踪相关专业领域最新科技动态和技术发展,在实训中突出本专业领域的新知识、新技术和新方法。建立专业教师定期轮训制度,支持教师到企业和其他用人单位进行见习和工作实践,提高教师的专业能力和教育教学能力。聘请物流行业的技术与管理人员担任兼职教师(不少于2名),加强实习指导教师队伍建设,努力形成“双师”型师资队伍。
五、推行学分制等更加灵活的学籍管理、教学组织和教学管理制度,针对生源状况和工作实际需要,实行分层教学、分专业方向教学和分阶段教育。要根据物流专业紧缺人才培养目标的要求,对文化基础课程的设置和课时安排进行必要调整。中等职业学校有权自主决定物流专业的学生是否参加文化课程统一考试。要将物流专业核心教学课程与训练项目用于企业职工的知识更新和技能提高培训以及下岗失业人员的再就业培训、农村转移劳动力的培训等,实现资源共享。
六、各地劳动保障部门要帮助和支持职业院校建立物流职业技能鉴定所(站),为学生获得相应职业资格证书提供鉴定服务。要探索将学生的职业技能鉴定与专业考试结合起来的途径,避免重复考核。要按照《劳动和社会保障部、教育部、人事部关于进一步推动职业学校实施职业资格证书制度的意见》(劳社部发〔2002〕21号)的规定,对开设物流专业的学校,经劳动保障和教育行政部门认定后,其毕业生参加理论和技能操作考核合格并取得职业学校学历证书者,可视同为职业技能鉴定合格,发给相应的职业资格证书。
七、要充分发挥物流行业组织和企业的作用,推动产教结合、校企合作,为提高办学质量创造条件。中国物流与采购联合会和省、市物流行业组织要帮助职业院校组织建立由行业组织、企事业单位等参加的专业教学指导委员会,在人才需求信息、就业指导与服务等方面给予支持;帮助职业院校的毕业生取得用人单位认可的、有利于学生就业的资格认证;要积极参与专业师资的培训组织工作,选派符合条件的管理人员和业务骨干到职业院校担任兼职教师,组织职业院校的专业师资到企业调研或国外研修培训;鼓励企业为职业院校现场教学或实习提供方便,支持有条件的企业与院校合作建立实训基地。
八、各地教育行政部门要切实加强对现代物流专业紧缺人才培养培训工作的协调和指导,结合当地实际需求,指导职业院校根据自身条件和物流专业紧缺人才培养培训指导方案的要求开设物流专业,加强和规范现有相近专业的建设,并不断总结开展物流专业紧缺人才培养培训工作的经验,推动物流职业教育不断适应物流劳动力市场的需要。要支持开展物流紧缺人才培养培训的职业院校推行灵活的教育教学管理制度,加强对本地区相关职业院校和专业的宣传,支持和安排相关专业优先招生,加强对毕业生的就业指导和服务。教育部、劳动和社会保障部、中国物流与采购联合会将适时组织专家对物流专业建设情况进行检查与评估。
国家税务总局关于消费税若干征税问题的通知(附英文)
国家税务总局
国家税务总局关于消费税若干征税问题的通知(附英文)
国家税务总局
《中华人民共和国消费税暂行条例》及其有关规定实施以来,各地在贯彻执行中陆续反映了一些问题,要求予以明确。国家税务总局现就几个具体征税问题通知如下:
一、关于委托加工征税问题
1.对纳税人委托个体经营者加工的应税消费品,一律于委托方收回后在委托方所在地缴纳消费税。
2.对消费者个人委托加工的金银首饰及珠宝玉石,可暂按加工费征收消费税。
二、关于已税消费品的扣除问题
1.根据消费税法的规定,对于用外购或委托加工的已税消费品连续生产应税消费品,在计征消费税时可以扣除外购已税消费品的买价或委托加工已税消费品代收代缴的消费税。此项按规定可以扣除的买价或消费税,是指当期所实际耗用的外购或委托加工的已税消费品的买价或代收代
缴的消费税。
2.对企业用1993年底以前库存的已税消费品连续生产的应税消费品,在计征消费税时,允许按照已税消费品的实际采购成本(不含增值税)予以扣除。
3.对企业用外购或委托加工的已税汽车轮胎(内胎或外胎)连续生产汽车轮胎;用外购或委托加工的已税摩托车连续生产摩托车(如用外购两轮摩托车改装三轮摩托车),在计征消费税时,允许扣除外购或委托加工的已税汽车轮胎和摩托车的买价或已纳消费税税款计征消费税。
本通知自公布之日起执行。
CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF CONSUMPTION TAX
(State Administration of Taxation: 26 May 1994 Coded Guo Shui Fa[1994] No. 130)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to the tax bureaus of Harbin, Shenyang, Xian, Wuhan,
Guangzhou, Chengdu, Changchun and Nanjing:
Since implementation of the Provisional Regulations of the People's
Republic of China on Consumption Tax and their related stipulations,
various localities have continuously sent in reports on some questions
arising in the course of implementation, demanding clarification of these
questions. On the basis of the opinions voiced during discussion at the
forum on questions concerning consumption tax, we hereby inform you of a
few concrete issues concerning tax collection as follows:
I. The question concerning the levy of tax on the placing of orders
for processing materials
(1) With regard to the taxable consumer goods processed by individual
managers entrusted by the tax payer, consumption tax shall be paid at the
location of the consignor after these goods are taken back by the
consignor.
(2) With regard to gold, silver, jewelry, pearl and jade processed on
order of individual consumers, consumption tax may temporarily be levied
in light of processing charges.
II. The question concerning deduction of tax already paid for
consumer goods
(1) In accordance with the stipulations of the Law of Consumption
Tax, with regard to taxable consumer goods continuously produced with the
already taxed consumer goods purchased externally or processed on a
commission basis, the buying price of the already taxed consumer goods for
external purchase, or the withheld consumption tax collected and paid on a
commission basis for the already taxed consumer goods can be deducted when
consumption tax is calculated and levied. The buying price or the
consumption tax which can be deducted according to regulations refer to
the buying price of the already taxed consumer goods for external purchase
actually consumed in the current period or processed on a commission basis
or the withheld consumption tax collected or paid on a commission basis.
(2) With regard to the taxable consumer goods continuously produced
by the enterprise using the already taxed consumer goods which were in
stock before the end of 1993, the already paid tax is allowed to be
deducted in accordance with the actual purchasing cost (excluding
value-added tax) of the already taxed consumer goods when the consumption
tax is calculated and levied.
(3) With regard to the vehicle tires produced continuously by the
enterprise using the already taxed vehicle tires (inner tires or outer
tires) purchased externally or processed on a commission basis;
motorcycles produced continuously with already taxed motorcycles purchased
externally or processed on a commission basis (such as tricycles remodeled
with two-wheeled motorcycles purchased externally), when calculating and
collecting consumption tax, the buying prices of the already taxed vehicle
tires and motorcycles purchased externally or processed on a commission
basis are allowed to be deducted or the consumption tax to be calculated
and levied on the basis of the already paid consumption tax.
This Circular is put into practice from the day of receipt of the
text.
1994年5月26日