iSinoLaw Weekly
中華法律網每周更新
Volume 19, May 29 – June 4, 2006
第19期，2006年5月29 - 6月4日
The State
Administration of Taxation Launched Measures to Strengthen Macro-control over
Real Estate Market
The Chinese government has recently promulgated a series of measures to stabilize the property price as a result of the soaring price thereof. In order to make the “Notice Forwarded by the General Office of the State Council to the Ministry of Construction and Other Departments Concerning the Opinion on Adjusting the Housing Supply Structure and Stabilizing the Housing Price” (Guo Ban Fa [2006] No.37) practicable, the State Administration of Taxation issued the “Notice of the State Administration of Taxation on the Relevant Issues Concerning Strengthening the Administration of Levy of Housing Business Tax” (iSinolaw Reference ID: 10016209, hereinafter referred to as the “Notice”) was issued on May 30, 2006.
The Notice stipulates that as of June 1, 2006, if any individual sells a property within 5 years after the purchase, the full amount of the selling price shall be taxable for the business tax. If any individual sells an ordinary property purchased for more than 5 years (inclusive of the fifth year), he shall present the relevant materials to go through the formalities of business tax exemption at the local taxation department. The local taxation department shall examine the materials of the taxpayer concerning the business tax exemption and shall grant the exemption to those who meets the prescribed conditions. If any individual sells a property purchased for more than 5 years (inclusive of the fifth year) but is unable to provide any proof of an ordinary property or does not comply with the prescribed conditions upon the examination, the policy on the sale of non-ordinary housing shall be applicable and the balance of the property sale income subtracted by the purchase price shall be taxable for the business tax.
In the meantime, having considered the continuity and stability of the policy on property market, the existing laws shall remain in force regarding the standard for ordinary housing and non-ordinary housing, the specific procedures for handling the tax exemption, the time for purchasing the house, invoice issuance, deduction certificate for balance taxation, the activities of acquiring a house by means other than purchase and other relevant provisions related to tax administration.
The Notice requires all local taxation departments at various levels to strictly implement the taxation policy. If anyone bends the policy or breaches the relevant provisions by granting the preferential housing tax to an individual who does not comply with the prescribed conditions so that the implementation of the readjusted tax policy is affected, such party concerned shall be investigated for liability.
The issuance and implementation of the Notice will definitely provide certain inhibition to property speculation and investment-oriented purchase of property so as to bring positive impact on the stability of the real estate market in China.
(Translator: JS)
1. Laws and
Regulations Promulgated in the Week
|
NO |
Title |
Promulgation Date |
Effective Date |
|
1 |
Notice of the Ministry of Agriculture on
Promoting the Stable Development of Animal Husbandry |
2/6/2006 |
2/6/2006 |
|
2 |
Public Announcement of Ministry of Justice
on Relevant Issues concerning the National Judicature Examination 2006 |
2/6/2006 |
2/6/2006 |
|
3 |
Notice of State Grain Administration on
Relevant Issues concerning Carrying Out the State Grain Quality Standard in
the Grain Purchase |
2/6/2006 |
2/6/2006 |
|
4 |
Public Announcement of the National Judicature
Examination Office on Specific Issues concerning the Hong Kong and Macao
Residents Signing up for the National Judicature Examination 2006 |
2/6/2006 |
2/6/2006 |
|
5 |
Letter of Bureau for Disease Control and
Prevention under the Ministry of Health on Amending the Public Function Positioning
of Disease Control and Prevention Organs |
2/6/2006 |
2/6/2006 |
|
6 |
Audit Law of the People's Republic of
China (Amended in 2006) |
1/6/2006 |
1/1/1995 |
|
7 |
Regulations of the Hainan Special Economic
Zone on Land Administration (Amended in 2006) |
1/6/2006 |
1/6/2006 |
|
8 |
Public Announcement of China Insurance
Regulatory Commission on Withdrawal of Insurance Professional Intermediate
Agencies from the Market |
1/6/2006 |
1/6/2006 |
|
9 |
Measures of the Customs of People’s
Republic of China for the Administration of Special Preferential Duties on
the Place of Origin of Imported Goods |
31/5/2006 |
1/7/2006 |
|
10 |
Opinions of State Administration of Work
Safety on Strengthening the Administration of High-Pressure Oil Gas Field
Blowout and Pretension of Hydrogen Sulfide Poisoning |
31/5/2006 |
31/5/2006 |
|
11 |
Notice of the Bank of China on Relevant
Issues Concerning the Adjustment of Housing Loan Policy. |
31/5/2006 |
31/5/2006 |
|
12 |
Notice of the Ministry of Communication on
the Relevant Issues concerning Levying the Security Fees of Port Facilities |
30/5/2006 |
1/6/2006 |
|
13 |
Notice of the State Administration of
Taxation on the Relevant Issues Concerning Strengthening the Administration
of Levy of Housing Business Tax |
30/5/2006 |
30/5/2006 |
|
14 |
Urgent Notice of the Ministry of Land and
Resource on Further Strengthening the Land Administration |
30/5/2006 |
30/5/2006 |
|
15 |
Notice of the China Securities Regulatory
Commission on Issuing the Working Criteria of Sponsors Investigation |
29/5/2006 |
29/5/2006 |
|
16 |
Working Criteria of Sponsors Investigation |
29/5/2006 |
29/5/2006 |
|
17 |
Notice of the Geneal Office of the State
Grain Administration on Accomplishing the Safety Work of Summer Grain
Reservation |
29/5/2006 |
29/5/2006 |
|
18 |
Notice of the General Office of the State
Council on Establishing the State Headquarters for Forestry Fire Prevention |
29/5/2006 |
29/5/2006 |
|
19 |
Guiding Opinions of the State Administration
of Work Safety on Formulating the Three-year Planning of Shutdown and
Consolidation of Coal Mines |
29/5/2006 |
29/5/2006 |
|
20 |
Notice of the State Administration of Work
Safety on the Amending Opinion Solicitation of Guiding Opinions on
Strengthening the Administration of Safety Base over Small Coal Mines |
29/5/2006 |
29/5/2006 |
|
21 |
Guiding Opinions of State Administration
of Work Safety on Strengthening the Administration of the Safety Base over
Small Coal Mines (Drafted for Opinion Solicitation) |
29/5/2006 |
29/5/2006 |
2. Laws and Regulations Coming into Force in the Week
|
NO |
Title |
Promulgation Date |
Effective Date |
|
1 |
Notice of the Ministry of Agriculture on
Promoting the Stable Development of Animal Husbandry |
2/6/2006 |
2/6/2006 |
|
2 |
Public Announcement of Ministry of Justice
on Relevant Matters concerning the National Judicature Examination 2006 |
2/6/2006 |
2/6/2006 |
|
3 |
Notice of State Grain Administration on
Relevant Issues concerning Carrying Out the State Grain Quality Standard in
the Grain Purchase |
2/6/2006 |
2/6/2006 |
|
4 |
Letter of Bureau for
Disease Control and Prevention under the Ministry of Health on Amending the
Public Function Positioning of Disease Control and Prevention Organs |
2/6/2006 |
2/6/2006 |
|
5 |
Public Announcement of the
National Judicature Examination Office on Specific Matters concerning the
Hong Kong and Macao Residents Signing up for the National Judicature
Examination 2006 |
2/6/2006 |
2/6/2006 |
|
6 |
Regulations of the Hainan Special Economic
Zone on Land Administration (Amended in 2006) |
1/6/2006 |
1/6/2006 |
|
7 |
Public Announcement of China Insurance
Regulatory Commission on Withdrewal of Insurance Professional Intermediate
Agencies from the Market |
1/6/2006 |
1/6/2006 |
|
8 |
Opinions of State
Administration of Work Safety on Strengthening the Administration of High-Pressure
Oil Gas Field Blowout and Pretension of Hydrogen Sulfide Poisoning |
31/5/2006 |
31/5/2006 |
|
9 |
Notice of the Bank of
China on Relevant Issues Concerning the Adjustment of Housing Loan Policy |
31/5/2006 |
31/5/2006 |
|
10 |
Notice of Ministry of Communication
on the Relevant Issues concerning Levying the Security Fees of Port
Facilities |
30/5/2006 |
1/6/2006 |
|
11 |
Notice of the State
Administration of Taxation on the Relevant Issues Concerning Strengthening
the Administration of Levy of Housing Business Tax |
30/5/2006 |
30/5/2006 |
|
12 |
Urgent Notice of the
Ministry of Land and Resource on Further Strengthening the Land
Administration |
30/5/2006 |
30/5/2006 |
|
13 |
Notice of the China
Securities Regulatory Commission on Issuing the Working Criteria of Sponsors
Investigation |
29/5/2006 |
29/5/2006 |
|
14 |
Working Criteria of
Sponsors Investigation |
29/5/2006 |
29/5/2006 |
|
15 |
Notice of the General
Office of the State Grain Administration on Accomplishing the Safety Work of
Summer Grain Reservation |
29/5/2006 |
29/5/2006 |
|
16 |
Notice of the General
Office of the State Council on Establishing the State Headquarters for
Forestry Fire Prevention |
29/5/2006 |
29/5/2006 |
|
17 |
Guiding Opinions of the
State Administration of Work Safety on Formulating the Three-year Planning of
Shutdown and Consolidation of Coal Mines |
29/5/2006 |
29/5/2006 |
|
18 |
Notice of the State
Administration of Work Safety on the Amending Opinion Solicitation of Guiding
Opinions on Strengthening the Administration of Safety Base over Small Coal
Mines |
29/5/2006 |
29/5/2006 |
|
19 |
Guiding Opinions of State
Administration of Work Safety on
Strengthening the Administration of the Safety Base over Small Coal Mines
(Drafted for Opinion Solicitation) |
29/5/2006 |
29/5/2006 |
|
20 |
Notice of the State Food
and Drug Administration on Regulating the Use of Drug Names in the Drugs
Advertisement |
23/5/2006 |
1/6/2006 |
|
21 |
Criteria on the
Examination and Verification of the Hygiene Conditions of Health Care Product
Manufacturers |
18/5/2006 |
1/6/2006 |
|
22 |
Provisions of the Ministry
of Health on Entertaining the Declaration of Hygiene Administration License
for Disinfectant and Disinfectant Instrument |
18/5/2006 |
1/6/2006 |
|
23 |
Provisions of the Ministry
of Health on Entertaining the Declaration of Hygiene Administrative License
for Cosmetics |
18/5/2006 |
1/6/2006 |
|
24 |
Provisions of the Ministry
of Health on Entertaining the Declaration of Hygiene Administrative License
for Hygienic and Safe Product of Drinking Water |
18/5/2006 |
1/6/2006 |
|
25 |
Notice of the China
Insurance Regulatory Commission on the Publish of Guidelines on Classification
of Property Insurance Risky Units |
16/5/2006 |
1/6/2006 |
|
26 |
Guidelines on Clasification
of Property Insurance Risky Units |
16/5/2006 |
1/6/2006 |
|
27 |
Interim Measures of the
Financial Treasure of Shanghai Municipality on Administration of Calculation
and Payment of Collective Service Fees of Agency Banks |
29/4/2006 |
1/6/2006 |
|
28 |
Provisions of Tianjian On
Administration of Civilized Construction of Project |
28/4/2006 |
1/6/2006 |
|
29 |
Provisions of Tianjin on
Administration of Railway Transportation |
28/4/2006 |
1/6/2006 |
|
30 |
Interim Provisions on the
System of Certified Sarveyors |
26/4/2006 |
1/6/2006 |
|
31 |
Provisions on the
Supervision and Administration of Safety of Mine Tailings Store |
21/4/2006 |
1/6/2006 |
|
32 |
Interim Measures for
Administration of Traffic Safety of School Buses |
13/4/2006 |
1/6/2006 |
|
33 |
Decision of the Standing
Committee of the People's Congress of Hainan Province on Strengthening the
Administration over the Planning of Key Scenic Areas and Coastal Key Areas |
5/4/2006 |
1/6/2006 |
|
34 |
Decision of the Standing
Committee of the People's Congress of Hainan Province on Amending the Regulations
of the Hainan Special Economic Zone on Land Administration |
5/4/2006 |
1/6/2006 |
|
35 |
Regulations of Shangdong
Province on Safety Production |
30/3/2006 |
1/6/2006 |
|
36 |
Regulations of Shandong
Province on Publicizing Village Affairs |
30/3/2006 |
1/6/2006 |
|
37 |
Regulations of Zhejiang
Province on Religious Affairs |
29/3/2006 |
1/6/2006 |
|
38 |
Measures of Zhejiang
Province for Implementation of the Law of People’s Republic of China on Road
Traffic Safety |
29/3/2006 |
1/6/2006 |
|
39 |
Measures for
Administration of Species of Edible Mushroom |
27/3/2006 |
1/6/2006 |
|
40 |
Rules of the People's
Republic of China on Safety Administration of High-Speed Passenger Ships
(2006) |
20/3/2006 |
1/6/2006 |
|
41 |
Measures of the Customs of
the People's Republic of China for Administration of the Practice of the
Customs Declaration Officers |
20/3/2006 |
1/6/2006 |
|
42 |
Provisions on
Administration of Drug Specifications and Labels |
15/3/2006 |
1/6/2006 |
|
43 |
Decision of the Standing
Committee of the National People's Congress on Amending the Audit Law of the
People's Republic of China |
28/2/2006 |
1/6/2006 |
|
44 |
Notice of the Ministry of
Public Health on the Publish of Measures for Administration of the Clinical
Laboratories in Medical and Health Institution |
27/2/2006 |
1/6/2006 |
|
45 |
Measures for
Administration of he Clinical Laboratories in Medical and Health Institution |
27/2/2006 |
1/6/2006 |
|
46 |
Notice of the Ministry of
Public Health on the Publish of Measures for Administration of the Food
Hygiene License |
25/12/2005 |
1/6/2006 |
|
47 |
Measures for
Administration of the Food Hygiene License |
25/12/2005 |
1/6/2006 |
|
48 |
Provisions of the Public
Security Organs on Administration of the Usage of Policeman Pass |
6/12/2005 |
1/6/2006 |
|
49 |
Notice of the State Food
and Drug Administration on the Promulgation of Industrial Standard of the 18
Medical Instruments Industrial Standard including the Medical Suture Needle |
18/7/2005 |
1/6/2006 |
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Limited.
（一） 新 法 撮 要
國家稅務總局出臺措施 加强房地産市場調控
面對房價的持續上漲，中國政府最近出臺了一系列措施穩定房價。爲了落實《國務院辦公廳轉發建設部等部門關于調整住房供應結構穩定住房價格意見的通知》，國家稅務總局于5月30日出臺了《國家稅務總局關于加强住房營業稅徵收管理有關問題的通知》（中華法律網之參考編號：10016209；以下簡稱“《通知》”）。
《通知》規定，只要於2006年6月1日之後，如果個人將購買不足5年的住房對外銷售全額徵收營業稅。如果個人將購買超過5年（含5年）的普通住房對外銷售，應持有關材料向地方稅務部門申請辦理免征營業稅手續。地方稅務部門對納稅人申請免稅的有關材料進行審核，凡符合規定條件的，給予免征營業稅。如果個人將購買超過5年（含5年）的住房對外銷售不能提供屬于普通住房證明材料或經審核不符合規定條件的，一律執行銷售非普通住房政策，按其售房收入减去購買房屋的價款後的餘額徵收營業稅。
同時，考慮到房地產市場政策的延續性及穩定性，對于普通住房及非普通住房的標準、辦理免稅的具體程序、購買房屋的時間、開具發票、差額徵稅扣除憑證、非購買形式取得住房行爲及其他相關稅收管理規定，均仍維持原有的規定不變。
《通知》要求各級地方稅務部門嚴格執行稅收政策，對擅自變通政策、違反規定對不符合規定條件的個人住房給予稅收優惠，影響調整後的稅收政策落實的，要追究當事人責任。
該《通知》的頒布實施，會對投機性炒房和投資性購房行爲絕對會産生一定的抑制作用，以致對于中國房地産市場的穩定也將會起到積極的作用。
(Author: YXD)
（二） 本 周 主 要 法 律 法 規
3. 本周新頒法律法規
|
編號 |
名稱 |
頒佈日期 |
實施日期 |
|
1 |
《農業部關於促進畜牧業平穩發展的通知》 |
2/6/2006 |
2/6/2006 |
|
2 |
《司法部關於2006年國家司法考試有關事項的公告》 |
2/6/2006 |
2/6/2006 |
|
3 |
《國家糧食局關於在糧食收購中執行國家糧食質量標準有關問題的通知》 |
2/6/2006 |
2/6/2006 |
|
4 |
《國家司法考試辦公室關於港澳居民報名參加2006年國家司法考試具體事項的公告》 |
2/6/2006 |
2/6/2006 |
|
5 |
衛生部疾病預防控制局關於委託修改《疾病預防控制機構的公共職能定位》的函 |
2/6/2006 |
2/6/2006 |
|
6 |
《中華人民共和國審計法（2006年修正）（附英文）》 |
1/6/2006 |
1/1/1995 |
|
7 |
《海南經濟特區土地管理條例（2006年修正）》 |
1/6/2006 |
1/6/2006 |
|
8 |
《中國保監會關於保險專業仲介機構市場退出情況的公告》 |
1/6/2006 |
1/6/2006 |
|
9 |
《中華人民共和國海關特別優惠關稅待遇進口貨物原產地管理辦法》 |
31/5/2006 |
1/7/2006 |
|
10 |
《國家安全生產監督管理局關於加強高壓油氣田井控管理和防硫化氫中毒工作的意見》 |
31/5/2006 |
31/5/2006 |
|
11 |
《中國人民銀行關於調整住房信貸政策有關事宜的通知》 |
31/5/2006 |
31/5/2006 |
|
12 |
《交通部關於收取港口設施保安費有關事宜的通知》 |
30/5/2006 |
1/6/2006 |
|
13 |
《國家稅務總局關於加強住房營業稅徵收管理有關問題的通知》 |
30/5/2006 |
30/5/2006 |
|
14 |
《國土資源部關於當前進一步從嚴土地管理的緊急通知》 |
30/5/2006 |
30/5/2006 |
|
15 |
中國證券監督管理委員會關於發佈《保薦人盡職調查工作準則》的通知 |
29/5/2006 |
29/5/2006 |
|
16 |
《保薦人盡職調查工作準則》 |
29/5/2006 |
29/5/2006 |
|
17 |
《國家糧食局辦公室關於做好夏季儲糧安全工作的通知》 |
29/5/2006 |
29/5/2006 |
|
18 |
《國務院辦公廳關於成立國家森林防火指揮部的通知》 |
29/5/2006 |
29/5/2006 |
|
19 |
《國家安全生產監督管理局關於制定煤礦整頓關閉工作三年規劃的指導意見》 |
29/5/2006 |
29/5/2006 |
|
20 |
《國家安全生產監督管理局關於對加強小煤礦安全基礎管理指導意見稿徵求修改意見的通知》 |
29/5/2006 |
29/5/2006 |
|
21 |
《國家安全生產監督管理局關於加強小煤礦安全基礎管理的指導意見（徵求意見稿）》 |
29/5/2006 |
29/5/2006 |
4. 本周生效法律法規
|
編號 |
名稱 |
頒佈日期 |
實施日期 |
|
1 |
《農業部關於促進畜牧業平穩發展的通知》 |
2/6/2006 |
2/6/2006 |
|
2 |
《司法部關於2006年國家司法考試有關事項的公告》 |
2/6/2006 |
2/6/2006 |
|
3 |
《國家糧食局關於在糧食收購中執行國家糧食質量標準有關問題的通知》 |
2/6/2006 |
2/6/2006 |
|
4 |
衛生部疾病預防控制局關於委託修改《疾病預防控制機構的公共職能定位》的函 |
2/6/2006 |
2/6/2006 |
|
5 |
《國家司法考試辦公室關於港澳居民報名參加2006年國家司法考試具體事項的公告》 |
2/6/2006 |
2/6/2006 |
|
6 |
《海南經濟特區土地管理條例（2006年修正）》 |
1/6/2006 |
1/6/2006 |
|
7 |
《中國保監會關於保險專業仲介機構市場退出情況的公告》 |
1/6/2006 |
1/6/2006 |
|
8 |
《國家安全生產監督管理局關於加強高壓油氣田井控管理和防硫化氫中毒工作的意見》 |
31/5/2006 |
31/5/2006 |
|
9 |
《中國人民銀行關於調整住房信貸政策有關事宜的通知》 |
31/5/2006 |
31/5/2006 |
|
10 |
《交通部關於收取港口設施保安費有關事宜的通知》 |
30/5/2006 |
1/6/2006 |
|
11 |
《國家稅務總局關於加強住房營業稅徵收管理有關問題的通知》 |
30/5/2006 |
30/5/2006 |
|
12 |
《國土資源部關於當前進一步從嚴土地管理的緊急通知》 |
30/5/2006 |
30/5/2006 |
|
13 |
中國證券監督管理委員會關於發佈《保薦人盡職調查工作準則》的通知 |
29/5/2006 |
29/5/2006 |
|
14 |
《保薦人盡職調查工作準則》 |
29/5/2006 |
29/5/2006 |
|
15 |
《國家糧食局辦公室關於做好夏季儲糧安全工作的通知》 |
29/5/2006 |
29/5/2006 |
|
16 |
《國務院辦公廳關於成立國家森林防火指揮部的通知》 |
29/5/2006 |
29/5/2006 |
|
17 |
《國家安全生產監督管理局關於制定煤礦整頓關閉工作三年規劃的指導意見》 |
29/5/2006 |
29/5/2006 |
|
18 |
《國家安全生產監督管理局關於對加強小煤礦安全基礎管理指導意見稿徵求修改意見的通知》 |
29/5/2006 |
29/5/2006 |
|
19 |
《國家安全生產監督管理局關於加強小煤礦安全基礎管理的指導意見（徵求意見稿）》 |
29/5/2006 |
29/5/2006 |
|
20 |
《國家食品藥品監督管理局關於在藥品廣告中規範使用藥品名稱的通知》 |
23/5/2006 |
1/6/2006 |
|
21 |
《健康相關產品生產企業衛生條件審核規範》 |
18/5/2006 |
1/6/2006 |
|
22 |
《衛生部消毒劑、消毒器械衛生行政許可申報受理規定》 |
18/5/2006 |
1/6/2006 |
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23 |
《衛生部化粧品衛生行政許可申報受理規定》 |
18/5/2006 |
1/6/2006 |
|
24 |
《衛生部涉及飲用水衛生安全產品衛生行政許可申報受理規定》 |
18/5/2006 |
1/6/2006 |
|
25 |
中國保險監督管理委員會關於印發《財產保險危險單位劃分方法指引》的通知 |
16/5/2006 |
1/6/2006 |
|
26 |
《財產保險危險單位劃分方法指引》 |
16/5/2006 |
1/6/2006 |
|
27 |
《上海市財政國庫集中收付代理銀行手續費計付管理暫行辦法》 |
29/42006 |
1/6/2006 |
|
28 |
《天津市建設工程文明施工管理規定》 |
28/4/2006 |
1/6/2006 |
|
29 |
《天津市軌道交通管理規定》 |
28/4/2006 |
1/6/2006 |
|
30 |
《註冊計量師制度暫行規定》 |
26/4/2006 |
1/6/2006 |
|
31 |
《尾礦庫安全監督管理規定》 |
21/4/2006 |
1/6/2006 |
|
32 |
《深圳市校車交通安全管理暫行辦法》 |
13/4/2006 |
1/6/2006 |
|
33 |
《海南省人民代表大會常務委員會關於加強重點景區、沿海重點區域規劃管理的決定》 |
5/4/2006 |
1/6/2006 |
|
34 |
海南省人民代表大會常務委員會關於修改《海南經濟特區土地管理條例》的決定 |
5/4/2006 |
1/6/2006 |
|
35 |
《山東省安全生產條例》 |
30/3/2006 |
1/6/2006 |
|
36 |
《山東省村務公開條例》 |
30/3/2006 |
1/6/2006 |
|
37 |
《浙江省宗教事務條例（2006年）》 |
29/3/2006 |
1/6/2006 |
|
38 |
浙江省實施《中華人民共和國道路交通安全法》辦法 |
29/3/2006 |
1/6/2006 |
|
39 |
《食用菌菌種管理辦法》 |
27/3/2006 |
1/6/2006 |
|
40 |
《中華人民共和國高速客船安全管理規則(2006年) 》 |
20/3/2006 |
1/6/2006 |
|
41 |
《中華人民共和國海關報關員執業管理辦法》 |
20/3/2006 |
1/6/2006 |
|
42 |
《藥品說明書和標簽管理規定》 |
15/3/2006 |
1/6/2006 |
|
43 |
全國人民代表大會常務委員會關於修改《中華人民共和國審計法》的決定 |
28/2/2006 |
1/6/2006 |
|
44 |
衛生部關於印發《醫療機構臨床實驗室管理辦法》的通知 |
27/2/2006 |
1/6/2006 |
|
45 |
《醫療機構臨床實驗室管理辦法》 |
27/2/2006 |
1/6/2006 |
|
46 |
衛生部關於印發《食品衛生許可證管理辦法》的通知 |
25/12/2005 |
1/6/2006 |
|
47 |
《食品衛生許可證管理辦法》 |
25/12/2005 |
1/6/2006 |
|
48 |
《公安機關人民警察證使用管理規定》 |
6/12/2005 |
1/6/2006 |
|
49 |
國家食品藥品監督管理局關於發佈《醫用縫合針》等18項醫療器械行業標準的通知 |
18/7/2005 |
1/6/2006 |
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