广元市人民政府关于印发《广元市预防及处置医患纠纷暂行办法》的通知
四川省广元市人民政府
广元市人民政府关于印发《广元市预防及处置医患纠纷暂行办法》的通知
广府发〔2010〕42号
各县、区人民政府,市级各部门,广元经济开发区、市天然气综合利用工业园区管委会:
现将《广元市预防及处置医患纠纷暂行办法》印发给你们,请遵照执行。
二○一○年十一月十五日
广元市预防及处置医患纠纷暂行办法
第一章 总 则
第一条 为依法维护患者和医疗机构的合法权益,保证正常的医疗工作秩序和社会和谐稳定,根据《侵权责任法》、《人民调解法》等法律规定和卫生部、公安部《关于加强医疗机构治安管理维护正常诊疗秩序的通知》的有关规定,以及四川省人民政府办公厅《关于做好医疗纠纷防范和化解工作的通知》精神,结合广元实际,制定本办法。
第二条 本办法所称医患纠纷是指患者或其亲属(代理人)对医疗机构或者医护人员的服务或医疗结果不满意而引发的纠纷。
第三条 预防和处置医患纠纷,实行“属地管理、分级负责、政府领导、部门协作、公平合理、依法处理、确保稳定”的原则。
第四条 建立医患纠纷第三方调解机制,确保医患纠纷调解处理过程和结果的公正性、公平性。
第五条 建立健全医疗执业责任保险制度,实行全行业覆盖,全行业互助共济。医疗责任险保险费采取医疗机构、医务人员担负和政府支持的方式解决。
第六条 预防与处置医患纠纷工作纳入社会治安综合治理考评内容,各级政府应加强对医患纠纷预防与处置工作的领导,督促有关部门依法履行职责,协调解决医患纠纷预防与处置工作中的重大问题。
第二章 医患纠纷的预防
第七条 卫生行政部门应当规范医疗机构执业准入,加强医疗机构执业行为的监督管理和医德医风建设,督促医疗机构及医务人员提高医疗服务质量,确保诊疗行为安全。
第八条 医疗机构及其工作人员必须严格遵守医疗卫生法律、法规、规章和诊疗护理常规,恪守医疗服务职业道德。
第九条 医疗机构内部应当设置医疗服务质量管理部门并配备专职人员,加强对医疗服务质量的监督管理,不断提高医疗技术水平和医疗服务质量。
第十条 医务人员在诊疗活动中应当充分尊重患者及其亲属的知情权和选择权,及时向患者说明病情、医疗措施、医疗风险、替代医疗方案等情况,并取得其书面同意;不宜向患者说明的,应当向患者的近亲属说明,并取得其书面同意。及时对患者及其亲属关注、咨询的有关问题给予认真详细的解释,切实规范
医疗行为,尽可能避免医疗事故的发生。
第十一条 患者及其亲属应当遵守医疗机构的规章制度,自觉维护医疗机构的正常医疗秩序,积极配合诊断治疗工作。
第十二条 各级医疗机构应当制定医患纠纷处置工作预案,设立病人投诉和医患纠纷处置的领导和工作机构,公布投诉电话和医患纠纷处置程序;聘请相对固定的特邀调解员或法律工作者参与医疗纠纷的调解工作,有条件的可以聘请专业律师参与;二级以上医院应设置专门的医患纠纷调解室(医患沟通办公室)。
第十三条 各医疗机构应当按照国务院《单位内部治安保卫条例》要求设置内部保卫机构,配齐配强保卫人员,加强内部治安管理和防范,按照“天网”工程要求配备安装监控点位;各级公安机关应加强对医疗机构内部保卫机构日常治安管理工作的指导、监督,并可在有条件的二级以上医疗机构设置警务室,依法维护医疗机构的正常工作秩序。
第三章 医患纠纷的报告与处置
第十四条 发生医患纠纷后,医疗机构的当事人员应立即向医疗机构质量管理部门报告,重大纠纷应及时报告医疗机构负责人。医疗机构在接到报告或者患方对于诊疗行为的投诉后,应立即采取有效措施进行先期处置和调查核实,防止事态扩大升级;对不能达成共识的,要书面详细告知患方依法解决医疗争议的途径,同时向上级卫生行政主管部门和公安机关报告相关情况。
第十五条 患者在医疗机构内死亡的,无论死因是否清楚,尸体必须立即移放太平间或殡仪馆进行妥善保管、冷冻停放;医患双方不能确定死因或者对死因有异议的,按规定进行尸检,拒绝或拖延尸检影响对死因判定的,由拒绝或拖延的一方承担责任。
第十六条 医患纠纷发生后,医疗机构不得有下列行为:
(一)篡改、伪造、销毁病历资料;
(二)隐匿或者拒绝提供与纠纷有关的病历资料;
(三)单方面对病例讨论记录、疑难病例讨论记录、上级医师查房记录、会诊记录、病程记录等资料封存和启封;
(四)单方面对可疑药物和输液、输血、注射、手术等器具器械的现场实物进行封存和启封;
(五)侮辱、威胁、恐吓、殴打患者及其亲属;
(六)非法限制患者及其亲属的人身自由;
(七)不按规定程序处置医患纠纷;
(八)不按规定程序向卫生行政主管部门报告;
(九)其它侵犯患者及其亲属合法权益的行为。
第十七条 医患纠纷发生后,患者及亲属不得有下列行为:
(一)在医疗机构寻衅滋事、故意损坏医疗机构财物;
(二)抢夺或毁损病历资料;
(三)非法占据或冲击办公、诊疗场所,影响正常工作、医疗秩序;
(四)将生活不能自理的人遗弃在医疗机构;
(五)侮辱、威胁、恐吓、谩骂医疗机构工作人员;
(六)非法限制医务人员人身自由,擅自进入医务人员住宅骚扰,甚至围攻殴打医务人员。
(七)在医疗机构和公共场所拉横幅、张贴大字报、散发传单、泼撒秽物、设灵堂、烧纸钱、燃放鞭炮、摆花圈及其它影响正常就医秩序的行为;
(八)不按规定移放尸体或停尸闹事;
(九)围堵医疗机构大门和诊疗场所,或限制人员和车辆出入;
(十)其它严重扰乱医疗机构正常诊疗秩序的行为。
第十八条 对社会影响较大、矛盾突出、严重影响医疗机构正常医疗秩序的重大医患纠纷,市、县区卫生行政主管部门应当在接到报告后1小时内报告公安110指挥中心、当地群众工作局、维稳办,并及时报告纠纷及其处置进展动态情况。
第十九条 应当由医疗机构承担赔偿责任的,医疗机构应及时按有关规定进行赔偿。患方违法违规不鉴定、不尸检、不调解、不起诉等蓄意策划“医闹”行为的,由公安机关依法予以处理。
第二十条 建立重大医患纠纷联动调处机制,各级政府建立由分管领导牵头,卫生、维稳、群工、公安、司法、民政等部门组成的医患纠纷处置协调领导机构,负责对辖区内重大医患纠纷处置工作的领导。
第二十一条 重大医患纠纷和“医闹”事件发生后,各相关部门和单位必须密切配合,按照职责分工,采取有力措施,防止事态扩大,维护社会稳定。
(一)医疗机构:事件发生后,其主要负责人及相关人员必须主动面对,不得推诿回避,医患纠纷处置机构工作人员要在现场做好宣传、解释、疏导工作,医院保卫部门要认真履职维护医院诊疗秩序。
(二)卫生行政部门:在接到报告后及时赶赴现场了解纠纷情况,积极组织医疗机构与患方交流沟通,做好相关卫生法律法规的宣传工作,告知患方处置医患纠纷的法律程序和方式,引导其依法依规按程序处置医疗纠纷,协助医患双方办理尸体解剖申请和医疗事故技术鉴定的相关事项。
(三)政法委(综治、维稳):负责指导、协调有关部门依
法履行职责,积极参与重大医患纠纷引发的群体性事件处置,维护社会稳定。
(四)群工部门:负责医患纠纷的信访接待和协调处理。对因重大医患纠纷引发的集体上访及其它非正常上访事件,及时开展接访、疏导工作;负责协调患者所在单位和乡镇人民政府、街道办事处、村(居)民委员会派出干部,与相关单位共同教育引导患方通过合法途径解决纠纷。对因工作失职、推诿、扯皮造成矛盾激化、引发集体上访及其它非正常上访的责任单位及责任人,提出责任追究意见。
(五)公安部门:依据卫生部、公安部《关于加强医疗机构治安管理维护正常诊疗秩序的通告》及相关法律的规定,依法履行职责,密切关注纠纷动态,按照“化解得了、控制得住、处置得好”的要求及时依法妥善予以处置;对发生第十七条规定甚至出现打砸抢情形的,公安机关必须采取强有力措施果断处置,全力维护医疗机构正常诊疗秩序。
(六)司法行政部门:负责做好相关法律、政策的宣传教育,加强医患纠纷人民调解组织的指导和管理,应当事人申请协调做好医患纠纷的调解工作,对家庭困难的患方提供法律咨询和必要的法律援助。
(七)广电部门:协调市内外新闻媒体,积极宣传处置医患
纠纷的有关法律法规和程序,客观、公正、准确报道医疗事故,对医患纠纷进行正确舆论导控;对影响较大、未经医疗事故鉴定或司法审理的医疗损害纠纷案件,不擅自定性,不在结案前进行带有倾向性报道。
(八)民政部门:在医疗机构的配合下,负责会同有关部门移送和处理在医疗机构的患者尸体。按照有关规定,对符合条件的患方给予临时救助。
第二十二条 医疗责任保险承保公司应及时派员赶赴现场,全程参与事件调查、调解、评估和理赔工作。
第四章 医患纠纷的协调处理
第二十三条 由人民调解协调中心、医学会等有关组织联合设立具有公正性、公信力的第三方调解机构—医患纠纷人民调解委员会,聘请司法、卫生、公安等部门和医学、法学等方面专业人员,在医患纠纷调解室依法组织开展医患纠纷调解工作。
医患纠纷人民调解委员会调解医患纠纷,不收取任何费用。
医疗机构为医患纠纷人民调解委员会开展工作提供必要的办公条件,医患纠纷人民调解委员会的工作经费列入市人民调解协调中心财政预算。
第二十四条 医患纠纷发生后,患方要求协商解决的,可推举代表(不超过5名)与医疗机构进行直接协商,达成和解协议。必要时,也可由卫生行政部门组织医患双方调解处理。
第二十五条 卫生行政部门不能达成调解协议,医患双方同意的,可以向医患纠纷人民调解委员会申请调解。
医患纠纷人民调解委员会接到调解申请后,应及时审查受理,指派人民调解员在卫生、公安、群工部门的配合下,按照平等自愿的原则,依法进行调解活动。
第二十六条 经医患纠纷人民调解委员会调解后仍未达成协议的,应告知其可直接向人民法院提起诉讼或依法申请仲裁。
第五章 罚 则
第二十七条 公立医疗机构不按正常渠道解决医患纠纷引发重大事件或重大损失的,给予综治工作一票否决,追究医疗机构主要负责人责任;对于越权擅自做出赔偿或补偿决定,造成国有资产流失的,按照违反财经纪律相关规定,追究有关人员责任。
第二十八条 相关部门及其工作人员在医患纠纷预防与处置工作中,玩忽职守、滥用职权、徇私舞弊的,由有关机关对负有责任的主管人员和其他直接责任人员依法追究责任,给予处
分。
第二十九条 医疗机构及其工作人员违反本办法第十六条等规定的,由卫生、监察、公安等部门依法处理,构成犯罪的移送司法机关依法处理。
第三十条 违反本办法第十五条规定,在公共场所停放尸体或者因停放尸体影响他人正常生活、工作秩序,不听劝阻的,由公安机关依法进行处理,并协助民政部门做好尸体移送工作。
第三十一条 对违反本办法第十七条规定,影响医疗机构正常医疗秩序的,由公安机关依照《治安管理处罚法》给予治安处罚,构成犯罪的,依法追究刑事责任。
第六章 附 则
第三十二条 本办法所称医疗机构是指依法取得有效《医疗机构执业许可证》的机构。
本办法所称医务人员,是指在医疗机构中依法取得执业资格的医疗卫生技术专业人员,以及为医疗服务提供管理、辅助与支持等相关服务的人员。
第三十三条 本办法自发布之日起30日后施行。
城市房地产税暂行条例(附英文)
政务院
城市房地产税暂行条例(附英文)
1951年8月8日,政务院
第一条 城市房地产税,除另行规定者外,均依本条例之规定,由税务机关征收之。
第二条 开征房地产税之城市,由中央人民政府财政部核定,未经核定者,不得开征。
第三条 房地产税由产权所有人交纳,产权出典者,由承典人交纳;产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者,均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税:
一、军政机关及人民团体自有自用之房地;
二、公立及已立案之私立学校自有自用之房地;
三、公园、名胜、古迹及公共使用之房地;
四、清真寺、喇嘛庙本身使用之房地;
五、省(市)以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税:
一、新建房屋自落成之月分起,免纳三年房地产税;
二、翻修房屋超过新建费用二分之一者,自工竣月分起,免纳二年房地产税;
三、其他有特殊情况之房地,经省(市)以上人民政府核准者,减纳或免纳房地产税。
第六条 房地产税依下列标准及税率,分别计征:(注解:自一九五三年起,本条所列税率分别改为1.2%、1.8%、1.8%、18%。)
一、房产税依标准房价按年计征,税率为1%;
二、地产税依标准地价按年计征,税率为1.5%;
三、标准房价与标准地价不易划分之城市,得暂依标准房地价合并按年计征,税率为1.5%;
四、标准房地价不易求得之城市,得暂依标准房地租价按年计征,税率为15%。
第七条 前条各种标准价格,依下列方法评定:
一、标准房价,应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之;
二、标准地价,应按土地位置及当地繁荣程度、交通情形等条件,并参酌当地一般买卖价格分区、分级评定之;
三、标准房地价,应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之;
四、标准房地租价,应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳,由当地税务机关决定之。
第九条 凡开征房地产税之城市,均须组织房地产评价委员会,由当地各界人民代表会议及财政、税务、地政、工务(建设)、工商、公安等部门所派之代表共同组成,受当地人民政府领导,负责进行评价工作。
第十条 房地产评价工作,每年进行一次,如原评价格在下年度经房地产评价委员会审查,认为无重评必要时,得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限,均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等,向当地税务机关申报,如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者,并应于变更、转移或工竣后十日内申报之。免税之房地产,亦须依照前项规定,办理申报。
第十二条 税务机关应设置房地产税查征底册,绘制土地分级地图,根据评价委员会之评价结果及纳税义务人之申报,分别进行调查、登记、核税,并开发交款通知书,限期交库。
纳税义务人对房地产评价结果,如有异议时,得一面交纳税款,一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者,处以五十万元(注解:“五十万元”系旧人民币,新人民币为“五十元”。)以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实,企图偷漏税款者,除责令补交外,并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为,任何人均得举发,经查实处理后,得以罚金20-30%奖给举发人,并为保守秘密。
第十六条 不按期交纳税款者,除限日追交外,并按日处以应纳税额1%的滞纳金。
逾限三十日以上不交税款,税务机关认为无正当理由者,得移送人民法院处理。
第十七条 房地产税稽征办法由省(市)税务机关依本条例拟定,报请省(市)人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后,各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.