First, the importance of safety exit.
Fire escape is a special passage for the evacuation of people and the passage of fire-fighting vehicles in buildings, and its smoothness is directly related to people's life safety and fire extinguishing effect. Blocking or occupying fire exits is illegal, including smoking in fire exits.
Second, the harm of smoking behavior
Smoking itself will produce smoke and fire, which may not only cause fire, but also aggravate the spread of fire when it happens. Smoking in the fire escape, in case of fire, smoke and fire will spread rapidly, seriously affecting personnel evacuation and fire rescue.
Third, the punishment measures
For smoking in the fire escape, the following penalties are usually taken according to the specific situation:
1. Verbal warning: For those who violate the rules for the first time and the circumstances are minor, law enforcement officers will give a verbal warning to remind them to pay attention to fire safety and not to smoke in the fire escape.
2. Fines: For those who violate the rules for many times or the circumstances are serious, a certain amount of fines will be imposed according to law to play a disciplinary role.
3. Detention: Those who violate the rules seriously or cause serious consequences such as fire can be detained and severely punished according to law.
Fourth, strengthen publicity and education.
In addition to punishment according to law, we should also strengthen fire safety publicity and education to improve public awareness of fire safety. By holding lectures on fire safety knowledge and posting posters, more people can understand the importance of fire exits and the harm of smoking.
To sum up:
Smoking in the fire escape is illegal and will be subject to corresponding administrative punishment. In order to ensure the life safety and fire safety of personnel, we should consciously abide by relevant laws and regulations, do not smoke in fire exits, actively participate in fire safety publicity and education activities, and create a safe and harmonious social environment.
Legal basis:
People's Republic of China (PRC) Fire Protection Law
Article 28 provides that:
No unit or individual may damage, misappropriate or dismantle or stop fire control facilities and equipment without authorization, bury, occupy or block fire hydrants or occupy fire prevention spaces, occupy, block or close evacuation passages, safety exits and fire truck passages. Doors and windows in crowded places shall not be equipped with obstacles that affect escape and fire fighting and rescue.
People's Republic of China (PRC) Fire Protection Law
Article 60 provides that:
If a unit violates the provisions of this Law and commits any of the following acts, it shall be ordered to make corrections and be fined between 5,000 yuan and 50,000 yuan:
(a) the configuration of fire control facilities, equipment or fire safety signs does not meet the national standards and industry standards, or it is not kept in good condition and effective;
(two) damage, misappropriation or unauthorized removal, stop using fire control facilities and equipment;
(3) Occupying, blocking or sealing evacuation passages and exits or other acts that hinder safe evacuation;
(four) burying, occupying, blocking the fire hydrant or occupying the fire prevention space;
(five) occupy, block or close the passage of fire engines, which hinders the passage of fire engines;
(six) in crowded places, obstacles affecting escape and fire fighting and rescue are set on doors and windows;
(seven) after being notified by the fire rescue agency, failing to take timely measures to eliminate fire hazards.
Individuals who commit any of the acts listed in the second, third, fourth and fifth items of the preceding paragraph shall be given a warning or imposed a fine of not more than 500 yuan.
Anyone who commits any of the acts in Item 3, Item 4, Item 5 and Item 6 of the first paragraph of this article and refuses to correct it after being ordered to do so shall be enforced, and the expenses required shall be borne by the violator. The tax rate of personal living expenses is not fixed, but is influenced by many factors. Taxpayers should understand the provisions of the tax law and declare and pay taxes in accordance with the prescribed procedures.
I. Definition and nature of living expenses
Accommodation fee usually refers to the remuneration received by intermediaries or individuals for facilitating transactions or providing services. Its nature belongs to labor remuneration or intermediary service fee, which is included in the scope of personal income tax according to the tax law.
Two. Determinants of tax rate
The determination of tax rate is not determined by a single factor, but is influenced by many aspects. First of all, the tax rate table stipulated in the tax law is the basis, and different levels of income correspond to different tax rates. Secondly, the taxpayer's identity is also an important factor affecting the tax rate, such as the tax rate difference between individuals and enterprises. In addition, the change of tax policy may also lead to the adjustment of tax rate.
Three. Tax obligation and declaration process
As a taxpayer, after receiving living expenses, he is obliged to pay taxes in accordance with the provisions of the tax law. The specific declaration process includes: calculating the tax payable, filling in the tax return, paying taxes on time, etc. Taxpayers should ensure that the information they fill in is true and accurate to avoid underreporting and misstatement.
Four. Legal tax avoidance and tax planning
Tax avoidance and tax planning are the rights of every taxpayer within the legal scope. Taxpayers can legally reduce their tax burden by understanding tax laws and policies and making rational use of preferential tax policies. However, it should be noted that tax avoidance does not mean tax evasion, and any violation of the provisions of the tax law will be punished by law.
To sum up:
The tax rate of personal living expenses is not fixed, but is influenced by many factors. Taxpayers should understand the provisions of the tax law and declare and pay taxes in accordance with the prescribed procedures. At the same time, tax avoidance and tax planning can be carried out through legal channels to reduce the tax burden.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Individual Income Tax Law of the People's Republic of China
Article 3 provides that:
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.