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广州市行政执法协调规定

作者:法律资料网 时间:2024-07-12 16:25:22  浏览:8497   来源:法律资料网
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广州市行政执法协调规定

广东省广州市人民政府


广州市行政执法协调规定

广州市人民政府令第6号


《广州市行政执法协调规定》已经第12届91次市政府常务会议通过,现予公布,自2006年3月1日起施行。

二○○五年十二月二十九日

广州市行政执法协调规定

第一条 为有效解决本市各级行政主体之间的行政执法争议,建立和完善行为规范、运转协调、权责明确的行政执法体制,促进依法行政,根据有关法律、法规,结合本市实际,制定本规定。

第二条 本市有关行政主体在执行法律、法规、规章和行政规范性文件过程中所发生的争议的协调,适用本规定。

前款所称行政主体包括具有行政执法权的行政机关以及法律、法规授权的具有管理公共事务职能的组织。

第三条 市、区、县级市人民政府法制机构负责行政执法协调的具体工作。

第四条 行政执法协调应当依据法律、法规及规章,并参照有关行政规范性文件的规定进行。

法律、法规及规章之间的冲突按照《中华人民共和国立法法》规定处理。

法律、法规、规章和行政规范性文件规定不明确的,行政执法协调应当按照有利于科学、合理配置行政权,提高行政效率和效能的原则进行。

第五条 行政执法协调的范围包括行政主体履行职责过程中发生的下列情形:

(一)两个或者两个以上行政主体对同一事项都认为本部门具有或者不具有法定管理职责而发生争议的;

(二)两个或者两个以上行政主体认为法律、法规、规章和行政规范性文件与其职能有关的规定不明确或者对其理解不一致的;

(三)两个或者两个以上行政主体对同一种事项或行政违法行为都具有法定管理职责,需要就执法标准等事项进行协调的;

(四)行政主体依法应当协助、配合其他行政主体的执法活动而不履行或者未能有效履行协助、配合职责的;

(五)行政主体依法应当移送行政违法案件而不移送,或者移送后有关行政主体应当受理而不受理的;

(六)其他需要进行协调的事项。

第六条 下列情形不适用本规定:

(一)不涉及对法律、法规、规章和行政规范性文件的理解和适用的一般行政管理事务争议;

(二)一个行政主体内部的争议;

(三)行政主体与行政相对人发生的争议;

(四)法律、法规和规章对行政执法争议的协调有其他规定的。

第七条 市行政主体之间,市行政主体与区、县级市行政主体之间,不同区、县级市行政主体之间在执行法律、法规、规章和行政规范性文件过程中发生争议的协调由市人民政府法制机构负责。

同一区、县级市行政主体之间在执行法律、法规、规章和行政规范性文件过程中发生争议的协调由区、县级市人民政府法制机构负责。

国家部委、省派驻我市的行政主体与我市行政主体之间在执行法律、法规、规章和行政规范性文件过程中发生争议,我市行政主体认为需要协调的,由市人民政府负责向省人民政府请示处理。

第八条 发生本规定第五条规定情形的,争议各方应当依法自行协调。自行协调不成的,争议的任何一方行政主体均可书面向政府法制机构提请协调。提请协调的公文应当载明:争议的事项、相关法律依据、自行协商的情况、本单位的意见等内容。

政府法制机构认为存在本规定第五条情形的,可以主动进行协调;

公民、法人或者其他组织认为存在本规定第五条情形的,可以书面向政府法制机构建议协调。

第九条 政府法制机构对属于本规定第五条规定情形需要进行行政执法协调的,应当向相关行政主体发出《行政执法协调通知书》及相关材料;对不属于本规定第五条规定情形的,应当告
知提请协调的有关行政主体或者提出建议的公民、法人或者其他组织。

第十条 行政执法协调涉及到的相关行政主体应当在收到《行政执法协调通知书》之日起七个工作日内向政府法制机构报送下列材料:

(一)关于协调事项的情况说明;

(二)有关法律、法规、规章或者行政规范性文件的文本;

(三)对争议事项的意见;

(四)需要提交的其他有关材料。

第十一条 政府法制机构进行行政执法协调,应当召开协调会议,充分听取有关行政主体的意见,有关行政主体负责人应当参加;协调可能涉及到行政主体职能变更时,应当通知编制主管部门参加。

第十二条 政府法制机构进行行政执法协调后,应当按以下情况处理:

(一)经协调,相关行政主体就有关事项形成一致意见的,经相关行政主体书面确认并报本级人民政府同意后,制作《行政执法协调意见书》;

(二)经协调,相关行政主体未能就有关事项形成一致意见的,报本级人民政府决定。

行政执法争议一方涉及到政府法制机构的,由本级人民政府决定。

第十三条 由本级人民政府决定的行政执法协调事项,政府法制机构应当根据政府的有关决定制作《行政执法协调决定书》,以政府名义印发执行。

第十四条 《行政执法协调意见书》和《行政执法协调决定书》自发布之日起生效,有关行政主体应当执行。

《行政执法协调意见书》和《行政执法协调决定书》应当发送相关行政主体以及编制主管部门,编制主管部门确定有关行政主体的职能时,应当按照《行政执法协调意见书》和《行政执法协调决定书》所确定的事项执行。

因公民、法人或者其他组织建议所引起的行政执法协调,政府法制机构还应将协调结果书面告知有关建议人。

经行政执法协调涉及行政主体职能变更的,有关行政主体应当依照《广州市政府信息公开规定》的规定向社会公开。

第十五条 政府法制机构制作的《行政执法协调意见书》应当报本级政府备案。

第十六条 《行政执法协调意见书》、《行政执法协调决定书》生效之前,涉及争议的行政主体应当依法继续履行职责。

第十七条 政府法制机构在行政执法协调过程中,发现行政主体在行政执法中存在问题的,应当向有关行政主体提出意见或者建议;对于两个或者两个以上行政主体共同存在的问题,应当及时组织有关部门进行研究,确定解决或者改善的办法。

政府法制机构在行政执法协调过程中,认为有关法律、法规或者规章的规定不明确或者不完善的,应当按照法定程序提请该法律、法规或者规章的制定机关进行解释或者提出修改建议;认为有关规范性文件的规定不明确或者不完善的,应当按照规范性文件管理的有关规定处理。

第十八条 《行政执法协调意见书》和《行政执法协调决定书》的法律依据发生变化的,有关行政主体应当依据新的法律依据执行,并书面告知原进行行政执法协调的政府法制机构;有关行政主体认为产生新的争议的,可依照本规定另行提起行政执法协调。

第十九条 有关行政主体对存在的争议不自行协调或者不提请政府法制机构协调,相互推诿造成严重后果的,由行政监察机关追究主管人员和其他责任人员的行政责任;触犯刑法的,移送司法机关追究刑事责任。

第二十条 政府法制机构负责监督《行政执法协调意见书》和《行政执法协调决定书》的执行。

行政主体不执行已经生效的《行政执法协调意见书》和《行政执法协调决定书》的,政府法制机构应向本级政府报告,由本级政府给予通报批评,必要时可以向有关行政主体发出督察令,并建议行政监察机关对主管人员和其他责任人员追究行政责任。

第二十一条 市人民政府法制机构应当加强对全市行政执法协调工作的指导和监督检查。

市人民政府法制机构在监督检查过程中,发现下级人民政府及其法制机构作出的《行政执法协调决定书》、《行政执法协调意见书》错误的,应当提出纠正建议报市人民政府决定。

政府法制机构发现有关行政主体自行协调错误的,应当责令其纠正。

第二十二条 市人民政府法制机构可以根据实际需要,制定本规定的实施细则。

第二十三条 本规定自2006年3月1日起施行。



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国家医药管理局系统普通中专校协作代培条例

国家医药管理局


国家医药管理局系统普通中专校协作代培条例

1987年5月7日,国家医药管理局

第一章 总 则
第一条 协作代培是促进教育事业健康发展的一种地区间横向联合办学形式,它有利于大大提高办学的经济效益和社会效益,提高教育质量。
为了明确协作代培工作程序以及代培、送培双方的权利和责任,使之制度化,特制订本条例。
第二条 本条例适用于各省(自治区、直辖市与计划单列市,以下简称省)医药主管部门所属普通中专校在国家医药管理局组织之下进行省际间相互协作代培工作的全过程。
第三条 本条例中,代培方面(以下简称甲方)系指承担代培任务的省医药主管部门或省医药主管部门及其所属的具体执行代培任务的普通中专校。送培方面(以下简称乙方)系指各送培的省医药主管部门或省医药主管部门及其所属的具体执行送培任务的普通中专校。
第四条 国家医药管理局科教司负责对全国医药系统普通中专学校协作代培工作进行组织、协调、监督、检查和指导,负责将每年的普通中专校协作代培招生计划汇总上报国家教育委员会。

第二章 代培协议书的签署及招生计划的确定和下达
第五条 甲乙双方以共同签署代培协议书作为确定代培招生计划的最终手续,以国家教育委员会下达的年度跨省招生计划作为普通中专校执行代培招生计划的依据。
国家医药管理局科教司以甲乙双方共同签署的代培协议书作为向国家教育委员会上报各有关省普通中专校跨省招生计划的凭证。
第六条 甲乙双方共同签署代培协议书系指甲乙双方在规定时间内对代培过程中的有关事项协商议定后,填写由国家医药管理局科教司统一拟定格式的协作代培协议书,并在协议书上加盖各方公章。
第七条 经甲乙双方共同签署的代培协议书,填写内容必须明确无误,由甲方在规定时间期限内报送国家医药管理局科教司一份。
第八条 甲乙双方要在各自本省规定的时间期限内根据省内有关招生工作的规定,向省内有关部门报送代培招生计划,以保证纳入国家招生计划。
第九条 甲乙双方共同签署协议后,任何一方不得单方面改动。如遇特殊情况,必须经甲乙双方协商并在国家医药管理局科教司统一规定的截止时间以前上报,方可以双方的名义变更协议书的内容或取消协议。
协作代培招生计划正式下达后,甲乙双方必须严格遵守,认真执行,不得擅自更改。

第三章 代培生的招生录取
第十条 代培生的招生录取工作由甲乙双方共同负责。甲方要在双方签署代培协议书后的一个月内将学校简介及代培专业有关情况等材料送交乙方,由乙方负责送至本省招生主管单位,并向其说明代培协议情况。届时主动按规定缴纳招生费。
第十一条 乙方公布代培学校情况时要注明协作代培的含义。使考生明了协作代培是送外省培养,毕业后要回到本省分配工作。
第十二条 代培生一经录取,乙方要及时向代培生说明在代培学校学习期间应注意的有关问题,如学籍管理、校规校纪和学生享受助学金、奖学金的有关规定以及代培学校所在地的地理、气候条件、生活习惯等。
第十三条 乙方负责督促代培生按照甲方规定的报到时间前往代培学校报到,对无故过期不报到者甲方有权取消其入学资格。
甲方要将报到后的学生名单尽早通知乙方,同时将代培专业的教学计划送交乙方。

第四章 代培生的管理
第十四条 甲方负有对代培生的思想、学习、生活全部管理责任,每学年末要以书面形式将代培生在校各方面的表现通知乙方。乙方要教育送培的学生服从甲方的管理。
第十五条 甲方有权根据学生学籍管理条例的规定对代培生做出处理决定(包括留级、休学、开除学籍等),但要在做出处理决定后及时通知乙方。
第十六条 对少数文化基础较差的代培生,代培学校要根据情况组织力量予以帮助,并严格执行学生学籍管理条例中有关升留级的规定。
第十七条 甲方对家庭经济困难的代培生要与本地生一视同仁。如遇特殊问题,由甲乙双方协商解决。

第五章 代培经费
第十八条 代培生的招生费由乙方负担,在招生前交省区招生办。乙方不得将自费生送往外省代培,甲方有权拒收自费代培生。
第十九条 代培费由乙方负担,乙方要根据代培协议书议定的每学年代培费数额和交费时间期限按照代培生在校学习年限(包括留级后增加的学年数和开除代培生的当学年)依学年(期)向甲方缴纳代培费。
第二十条 甲方有权对未交齐代培费单位的代培生暂缓颁发毕业证书,待交齐代培费后另行补发。

第六章 代培生的毕业、分配、派遣
第二十一条 代培生在代培学校学习期满符合毕业条件者,甲方负责颁发毕业证书并办理离校派遣手续。
第二十二条 代培生的分配由乙方负责。乙方届时派人前往甲方宣布分配方案及代培生回省内报到的单位、地点、时间等。甲方要配合乙方做好毕业生分配工作。
第二十三条 甲方负责代乙方向代培毕业生发放派遣证。具体派遣方向由乙方根据代培毕业生的分配去向提出。
派遣证上要注明代培生的毕业时间、离校时间、助学金发放截止日期、甲方支付给代培毕业生的派遣费数额、回省内报到日期和单位等项内容。甲方要及时将代培毕业生的档案材料按派遣方向送出。

第七章 附 则
第二十四条 代培学校必须是各地政府批准招生的普通中等专业学校。代培专业必须是经政府批准、备案允许招生的专业。
第二十五条 协作代培在校生数计入代培学校学年度基层报表,不计入送培学校学年度基层报表。
第二十六条 甲乙双方在代培工作过程中出现矛盾时,要本着积极解决问题的精神,协商处理工作中出现的问题,不得随意推卸责任。
第二十七条 甲乙双方在签署代培协议书前必须做好各项准备工作,以避免代培协议的反复更改。
第二十八条 本条例未尽事宜,由科教司与有关方面协商办理。


国务院关于修改《中华人民共和国进出口关税条例》的决定(附英文)

国务院


国务院关于修改《中华人民共和国进出口关税条例》的决定(附英文)
1992年3月18日,国务院

决定
国务院根据《中华人民共和国海关法》的规定和几年来海关工作的实践经验,决定对《中华人民共和国进出口关税条例》作如下修改和补充:
一、第二条增加一款,作为第二款:“从境外采购进口的原产于中国境内的货物,海关依照《海关进出口税则》征收进口关税。”
二、第五条修改为:“进出境的旅客行李物品和个人邮递物品征免税办法,由国务院关税税则委员会另行规定。”
三、第六条修改为:“进口关税设普通税率和优惠税率。对原产于与中华人民共和国未订有关税互惠协议的国家或者地区的进口货物,按照普通税率征税;对原产于与中华人民共和国订有关税互惠协议的国家或者地区的进口货物,按照优惠税率征税。
前款规定按照普通税率征税的进口货物,经国务院关税税则委员会特别批准,可以按照优惠税率征税。
任何国家或者地区对其进口的原产于中华人民共和国的货物征收歧视性关税或者给予其他歧视性待遇的,海关对原产于该国家或者地区的进口货物,可以征收特别关税。征收特别关税的货物品种、税率和起征、停征时间,由国务院关税税则委员会决定,并公布施行。”
四、删去第七条。
五、增加一条,作为第七条:“进出口货物,应当依照《海关进出口税则》规定的归类原则归入合适的税号,并按照适用的税率征税。”
六、增加一条,作为第九条:“进出口货物的补税和退税,适用该进出口货物原申报进口或者出口之日所实施的税率。具体办法由海关总署另行规定。”
七、第十条改为第十一条,修改为:“进口货物的到岸价格经海关审查未能确定的,海关应当依次以下列价格为基础估定完税价格:
(一)从该项进口货物同一出口国或者地区购进的相同或者类似货物的成交价格;
(二)该项进口货物的相同或者类似货物在国际市场上的成交价格;
(三)该项进口货物的相同或者类似货物在国内市场上的批发价格,减去进口关税、进口环节其他税收以及进口后的运输、储存、营业费用及利润后的价格;
(四)海关用其他合理方法估定的价格。”
八、第十二条改为第十三条,增加一款作为第二款:“前款所述货物的品种和具体管理办法,由海关总署另行规定。”
九、增加一条,作为第十五条:“进口货物的完税价格,应当包括为了在境内制造、使用、出版或者发行的目的而向境外支付的与该进口货物有关的专利、商标、著作权以及专有技术、计算机软件和资料等费用。”
十、第十四条改为第十六条,修改为:“出口货物应当以海关审定的货物售与境外的离岸价格,扣除出口关税后,作为完税价格。离岸价格不能确定时,完税价格由海关估定。”
十一、增加一条,作为第十七条:“进出口货物的收发货人或者他们的代理人,应当如实向海关申报进出口货物的成交价格。申报的成交价格明显低于或者高于相同或者类似货物的成交价格的,由海关依照本条例的规定确定完税价格。”
十二、第二十二条改为第二十五条,增加一款作为第二款:“海关应当自受理退税申请之日起三十日内作出书面答复并通知退税申请人。”
十三、第二十四条改为第二十七条,增加一款作为第三款:“因故退还的境外进口货物,由原收货人或者他们的代理人申报出境,并提供原进口单证,经海关审查核实,可以免征出口关税。但是,已征收的进口关税,不予退还。”
十四、第二十七条改为第三十条,增加一款作为第三款:“暂时进口的施工机械、工程车辆、工程船舶等经海关核准酌予延长期限的,在延长期内由海关按照货物的使用时间征收进口关税。具体办法由海关总署另行规定。”
十五、第二十八条改为第三十一条,增加一句:“或者对进口料、件先征进口关税,再按照实际加工出口的成品数量予以退税。”
十六、增加一条,作为第三十五条:“依照国家法律、法规的规定给予特定关税减免优惠的进口货物,在监管年限内经海关核准出售、转让或者移作他用时,应当按照其使用时间折旧估价,补征进口关税。监管年限由海关总署另行规定。”
十七、第三十二条改为第三十六条,修改为:“纳税义务人对海关确定的进出口货物的征税、减税、补税或者退税等有异议时,应当先按照海关核定的税额缴纳税款,然后自海关填发税款缴纳证之日起三十日内,向海关书面申请复议。逾期申请复议的,海关不予受理。”
此外,对部分条文的文字和条款的顺序作了相应的修改和调整。
本决定自一九九二年四月一日起施行。
《中华人民共和国进出口关税条例》根据本决定作相应的修正,重新发布。

中华人民共和国进出口关税条例

第一章 总 则
第一条 为了贯彻对外开放政策,促进对外经济贸易和国民经济的发展,根据《中华人民共和国海关法》的有关规定,制定本条例。
第二条 中华人民共和国准许进出口的货物,除国家另有规定的以外,海关依照《中华人民共和国海关进出口税则》(以下简称《海关进出口税则》)征收进口关税或者出口关税。
从境外采购进口的原产于中国境内的货物,海关依照《海关进出口税则》征收进口关税。
《海关进出口税则》是本条例的组成部分。
第三条 国务院成立关税税则委员会,其职责是提出制定或者修订《进出口关税条例》、《海关进出口税则》的方针、政策、原则,审议税则修订草案,制定暂定税率,审定局部调整税率。
国务院关税税则委员会的组成由国务院规定。
第四条 进口货物的收货人、出口货物的发货人,是关税的纳税义务人。
接受委托办理有关手续的代理人,应当遵守本条例对其委托人的各项规定。
第五条 进出境的旅客行李物品和个人邮递物品征免税办法,由国务院关税税则委员会另行规定。

第二章 税率的运用
第六条 进口关税设普通税率和优惠税率。对原产于与中华人民共和国未订有关税互惠协议的国家或者地区的进口货物,按照普通税率征税;对原产于与中华人民共和国订有关税互惠协议的国家或者地区的进口货物,按照优惠税率征税。
前款规定按照普通税率征税的进口货物,经国务院关税税则委员会特别批准,可以按照优惠税率征税。
任何国家或者地区对其进口的原产于中华人民共和国的货物征收歧视性关税或者给予其他歧视性待遇的,海关对原产于该国家或者地区的进口货物,可以征收特别关税。征收特别关税的货物品种、税率和起征、停征时间,由国务院关税税则委员会决定,并公布施行。
第七条 进出口货物,应当依照《海关进出口税则》规定的归类原则归入合适的税号,并按照适用的税率征税。
第八条 进出口货物,应当按照收发货人或者他们的代理人申报进口或者出口之日实施的税率征税。
进口货物到达前,经海关核准先行申报的,应当按照装载此项货物的运输工具申报进境之日实施的税率征税。
第九条 进出口货物的补税和退税,适用该进出口货物原申报进口或者出口之日所实施的税率。具体办法由海关总署另行规定。

第三章 完税价格的审定
第十条 进口货物以海关审定的成交价格为基础的到岸价格作为完税价格。到岸价格包括货价,加上货物运抵中华人民共和国关境内输入地点起卸前的包装费、运费、保险费和其他劳务费等费用。
第十一条 进口货物的到岸价格经海关审查未能确定的,海关应当依次以下列价格为基础估定完税价格:
(一)从该项进口货物同一出口国或者地区购进的相同或者类似货物的成交价格;
(二)该项进口货物的相同或者类似货物在国际市场上的成交价格;
(三)该项进口货物的相同或者类似货物在国内市场上的批发价格,减去进口关税、进口环节其他税收以及进口后的运输、储存、营业费用及利润后的价格;
(四)海关用其他合理方法估定的价格。
第十二条 运往境外修理的机械器具、运输工具或者其他货物,出境时已向海关报明并在海关规定期限内复运进境的,应当以海关审定的修理费和料件费作为完税价格。
第十三条 运往境外加工的货物,出境时已向海关报明并在海关规定期限内复运进境的,应当以加工后的货物进境时的到岸价格与原出境货物或者相同、类似货物在进境时的到岸价格之间的差额,作为完税价格。
前款所述货物的品种和具体管理办法,由海关总署另行规定。
第十四条 以租赁(包括租借)方式进口的货物,应当以海关审定的货物的租金,作为完税价格。
第十五条 进口货物的完税价格,应当包括为了在境内制造、使用、出版或者发行的目的而向境外支付的与该进口货物有关的专利、商标、著作权以及专有技术、计算机软件和资料等费用。
第十六条 出口货物应当以海关审定的货物售与境外的离岸价格,扣除出口关税后,作为完税价格。离岸价格不能确定时,完税价格由海关估定。
第十七条 进出口货物的收发货人或者他们的代理人,应当如实向海关申报进出口货物的成交价格。申报的成交价格明显低于或者高于相同或者类似货物的成交价格的,由海关依照本条例的规定确定完税价格。
第十八条 进出口货物的收发货人或者他们的代理人,在向海关递交进出口货物报关单时,应当交验载明货物的真实价格、运费、保险费和其他费用的发票(如有厂家发票应附在内)、包装清单和其他有关单证。
前款各项单证应当由进出口货物的收发货人或者他们的代理人签印证明无讹。
第十九条 海关审核进出口货物完税价格时,收发货人或者他们的代理人应当交验发票等单证;必要时海关可以检查买卖双方的有关合同、帐册、单据和文件,或者作其他调查。对于已经完税放行的货物,海关仍可检查货物的上述有关资料。
第二十条 进出口货物的收发货人或者他们的代理人,在递交进出口货物报关单时未交验第十八条规定的各项单证的,应当按照海关估定的完税价格完税;事后补交单证的,税款不予调整。
第二十一条 进出口货物的到岸价格、离岸价格或者租金、修理费、料件费等以外币计价的,由海关按照填发税款缴纳证之日国家外汇管理部门公布的《人民币外汇牌价表》的买卖中间价,折合人民币计征关税。《人民币外汇牌价表》未列入的外币,按照国家外汇管理部门确定的汇率折合人民币。

第四章 税款的缴纳、退补
第二十二条 进出口货物的收发货人或者他们的代理人,应当在海关填发税款缴纳证的次日起七日内(星期日和法定节假日除外),向指定银行缴纳税款。逾期缴纳的,除依法追缴外,由海关自到期的次日起至缴清税款日止,按日加收欠缴税款1‰的滞纳金。
第二十三条 海关征收关税、滞纳金等,除海关总署另有规定的以外,应当按人民币计征。
第二十四条 海关征收关税、滞纳金等,应当制发收据。收据格式由海关总署规定。
第二十五条 有下列情形之一的,进出口货物的收发货人或者他们的代理人,可以自缴纳税款之日起一年内,书面声明理由,连同原纳税收据向海关申请退税,逾期不予受理:
(一)因海关误征,多纳税款的;
(二)海关核准免验进口的货物,在完税后,发现有短卸情事,经海关审查认可的;
(三)已征出口关税的货物,因故未装运出口,申报退关,经海关查验属实的。
海关应当自受理退税申请之日起三十日内作出书面答复并通知退税申请人。
第二十六条 进出口货物完税后,如发现少征或者漏征税款,海关应当自缴纳税款或者货物放行之日起一年内,向收发货人或者他们的代理人补征。因收发货人或者他们的代理人违反规定而造成少征或者漏征的,海关在三年内可以追征。

第五章 关税的减免及审批程序
第二十七条 下列货物,经海关审查无讹,可以免税:
(一)关税税额在人民币十元以下的一票货物;
(二)无商业价值的广告品和货样;
(三)外国政府、国际组织无偿赠送的物资;
(四)进出境运输工具装载的途中必需的燃料、物料和饮食用品。
因故退还的我国出口货物,由原发货人或者他们的代理人申报进境,并提供原出口单证,经海关审查核实,可以免征进口关税。但是,已征收的出口关税,不予退还。
因故退还的境外进口货物,由原收货人或者他们的代理人申报出境,并提供原进口单证,经海关审查核实,可以免征出口关税。但是,已征收的进口关税,不予退还。
第二十八条 有下列情形之一的进口货物,海关可以酌情减免关税:
(一)在境外运输途中或者在起卸时,遭受损坏或者损失的;
(二)起卸后海关放行前,因不可抗力遭受损坏或者损失的;
(三)海关查验时已经破漏、损坏或者腐烂,经证明不是保管不慎造成的。
第二十九条 中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品,海关应当按照规定予以减免关税。
第三十条 经海关核准暂时进境或者暂时出境并在六个月内复运出境或者复运进境的货样、展览品、施工机械、工程车辆、工程船舶、供安装设备时使用的仪器和工具、电视或者电影摄制器械、盛装货物的容器以及剧团服装道具,在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后,准予暂时免纳关税。
前款规定的六个月期限,海关可以根据情况酌予延长。
暂时进口的施工机械、工程车辆、工程船舶等经海关核准酌予延长期限的,在延长期内由海关按照货物的使用时间征收进口关税。具体办法由海关总署另行规定。
第三十一条 为境外厂商加工、装配成品和为制造外销产品而进口的原材料、辅料、零件、部件、配套件和包装物料,海关按照实际加工出口的成品数量免征进口关税;或者对进口料、件先征进口关税,再按照实际加工出口的成品数量予以退税。
第三十二条 无代价抵偿的进出口货物的关税征免办法,由海关总署另行规定。
第三十三条 经济特区等特定地区进出口的货物,中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物以及其他依法给予关税减免优惠的进出口货物,按照国家有关规定减税或者免税。
第三十四条 收发货人或者他们的代理人,要求对其进出口货物临时减征或者免征进出口关税的,应当在货物进出口前书面说明理由,并附必要的证明和资料,向所在地海关申请。所在地海关审查属实后,转报海关总署,由海关总署或者海关总署会同财政部按照国务院的规定审查批准。
第三十五条 依照国家法律、法规的规定给予特定关税减免优惠的进口货物,在监管年限内经海关核准出售、转让或者移作他用时,应当按照其使用时间折旧估价,补征进口关税。监管年限由海关总署另行规定。

第六章 申诉程序
第三十六条 纳税义务人对海关确定的进出口货物的征税、减税、补税或者退税等有异议时,应当先按照海关核定的税额缴纳税款,然后自海关填发税款缴纳证之日起三十日内,向海关书面申请复议。逾期申请复议的,海关不予受理。
第三十七条 海关应当自收到复议申请之日起十五日内作出复议决定。
纳税义务人对复议决定不服的,可以自收到复议决定书之日起十五日内,向海关总署申请复议。
第三十八条 海关总署收到纳税义务人的复议申请后,应当在三十日内作出复议决定,并制成决定书交海关送达申请人。
纳税义务人对海关总署的复议决定仍然不服的,可以自收到复议决定书之日起十五日内,向人民法院起诉。

第七章 罚 则
第三十九条 违反本条例的规定构成走私或者违反海关监管规定的行为的,依照《中华人民共和国海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、法规的规定处理。

第八章 附 则
第四十条 海关对检举或者协助查获违反本条例的偷税漏税行为的单位和个人,应当按照规定给予奖励,并负责保密。
第四十一条 本条例由中华人民共和国海关总署负责解释。
第四十二条 本条例自一九九二年四月一日起施行。

REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORTDUTIES

(Promulgated by the State Council on March 7, 1985, amended andpromulgated by the State Council on September 12, 1987, amended andpromulgated for a second time on March 18, 1992 according to the Decisionof the State Council on Am
ending the Regulations of the People's Republicof China onImport and Export Duties)

Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES
(Promulgated by the State Council on March 7, 1985, amended and
promulgated by the State Council on September 12, 1987, amended and
promulgated for a second time on March 18, 1992 according to the Decision
of the State Council on Amending the Regulations of the People's Republic
of China on Import and Export Duties)

Chapter I General Provisions
Article 1
These Regulations are formulated in accordance with the relevant
provisions of Customs Law of the People's Republic of China with a view to
implementing the policy of opening to the outside world and promoting the
development of foreign economic relations and foreign trade and the
national economy.
Article 2
All goods permitted to be imported into or exported out of the People's
Republic of China shall, unless otherwise provided for by the State, be
subject to the levy of Customs import or export duties according to the
Customs Import and Export Tariff of the People's Republic of China
(hereinafter referred to as Customs Import and Export Tariff).
If goods originating within Chinese territory are purchased from outside
Chinese territory for import, Customs shall levy import duty in accordance
with the Customs Import and Export Tariff.
Customs Import and Export Tariff is an integral part of these Regulations.
Article 3
The Tariff Commission established by the State Council is charged with the
responsibility to formulate or amend the guideline, policies and
principles for Regulations on Import and Export Duties and Customs Import
and Export Tariff, to examine the draft of amendments of Tariff, to set
temporary tariff rates and to examine and approve partial adjustment of
tariff rates.
The composition of the State Council Customs Tariff Commission shall be
prescribed by the State Council.
Article 4
Both the consignee of imports and the consignor of exports are persons
obligated to pay Customs duties.
The agent entrusted to go through the related procedures shall abide by
all the provisions of these Regulations pertaining to his client.
Article 5
The measures on the levy of or exemption from import or export duties on
incoming and outgoing passengers luggage and articles and on personal
postal matters shall be formulated by the State Council Customs Tariff
Commission.

Chapter II Application of Tariff Rates
Article 6
Customs import duty shall be calculated in accordance with general tariff
rates and preferential tariff rates. The general tariff rate shall apply
to an import originating in a country or region with which the People's
Republic of China has not yet signed an agreement containing reciprocal
preferential tariff clauses. The preferential tariff rate shall apply to
an import originating in a country or region with which the People's
Republic of China has signed an agreement containing reciprocal
preferential tariff clauses.
Imports to which general tariff rates apply pursuant to the provisions of
the previous paragraph may have duty levied in accordance with
preferential tariff rates subject to special approval from the State
Council Customs Tariff Commission.
If imports originating in the People's Republic of China are subject to
discriminatory rates of duty or other types of discriminatory treatment by
any country or region, Customs may impose a special Customs duty on
imports originating in the said country or region. The State Council
Customs Tariff Commission shall determine and promulgate for
implementation details of the types of goods subject to the special
Customs duty, the duty rates and the time period when such levies commence
and finish.
Article 7
Import and export commodities shall be classified under appropriate tax
item numbers in accordance with the category provisions of the Customs
Import and Export Tariff and shall be subject to tax levies pursuant to
relevant tax rates.
Article 8
Customs duties shall be levied on imports or exports at the tariff rates
obtaining on the date of declaration for imports or exports by the
consignee or consignor or his agent.
Imports which are permitted by the Customs to be declared prior to their
entry shall be subject to the levy of import duties at the tariff rates
obtaining on the date of entry of the means of transport involved.
Article 9
If an import or export is subject to a supplementary duty payment or
refund of duty, the rate of duty on the date of the good's original import
or export declaration shall apply. The specific measures shall be
formulated by the Customs General Administration.

Chapter III Verification of the Duty-paying Value
Article 10
The duty-paying value of the goods to be imported shall be assessed
according to the CIF price based on the normal transaction price verified
by the Customs. The CIF price shall cover the price of the goods, packing
charges, freight, insurance premiums and other service charges incurred
prior to the unloading of the goods at the port of entry in the Customs
territory of the People's Republic of China.
Article 11
If unable through examination to determine the CIF price of an import, the
Customs shall assess its duty-paying value based successively on the
following prices:
(1) the transaction price of an item equivalent or similar to and from the
same country or region of origin as the said import:
(2) the transaction price on the international market of an item
equivalent or similar to the said import;
(3) the wholesale price on the domestic market of an item equivalent or
similar to the said import, minus import duty, other import-linked taxes
or duty and the post-import transport, storage and business costs and
after-profit price;
(4) a price valued by the Customs using other reasonable methods.
Article 12
The duty-paying value of mechanic appliances, means of transport or any
other goods, which were shipped out of the Customs territory for the
purpose of repairs with the declaration for exports made in advance and
shipped back into the Customs territory within the time limit set by the
Customs shall be identical with the normal charges on the repairs and the
cost of materials and spare parts used for the repairs, both of which
shall be subject to the examination and approval by the Customs.
Article 13
The duty-paying value of the goods which were shipped out of the Customs
territory for processing with the declaration for exports made to the
Customs in advance and shipped back into the Customs territory within the
time limit set by the Customs shall be identical with the difference
between the CIF price of the processed goods at the time of entry and the
CIF price of the original goods shipped out of the Customs territory or of
the identical or similar goods at the time of entry.
The specific measures shall be formulated by the Customs General
Administration governing the varieties of the aforesaid goods and their
control.
Article 14
The duty-paying value of the goods to be imported on lease (including
those for rent) shall be assessed according to the rental for the goods,
which is subject to the examination and approval by the Customs.
Article 15
The duty-paying value of the goods to be imported shall include fees for
patents, trademarks, copyright, proprietary technology, computer software,
information, etc., which are incurred in relation to the said imports and
paid to foreign parties in order that the goods may be manufactured, used,
published or distributed domestically.
Article 16
The duty-paying value of the goods to be exported for sale shall be
identical with the FOB price of the goods with the export duties deducted.
The above FOB price shall be subject to the examination and approval by
the Customs. If unable to determine the FOB price of an export, the
Customs shall assess its duty-paying value.
Article 17
The consignee and consignor of imports or exports or their agents shall
accurately declare the transaction price of the said imports and exports.
If the declared transaction price is significantly lower or higher than
the transaction price of equivalent or similar goods, the Customs shall
determine the duty-paying value pursuant to the provisions of these
Regulations.
Article 18
The consignee of imports or consignor of exports or their agents shall, at
the time of submitting the declaration for imports or exports, produce to
the Customs the invoices indicating the real price, freight, insurance
premiums and other expenses incurred for the goods (with manufactures'
invoices, if any), packing lists and other relevant papers for the
examination and approval by the Customs. All the above invoices and papers
shall be signed and stamped by the consignee or consignor or his agent to
affirm their authenticity.
Article 19
The consignee or consignor or his agent shall produce the invoices and
other papers for the Customs to assess the duty-paying value of the goods
to be imported or exported. If necessary, the Customs may examine the
relevant contracts, accounts, bills and other papers of both the buyers
and the sellers or make any further investigation. The Customs may also
check the above documents and papers even after the levy of Customs duties
on, and the release of the goods in question.
Article 20
In case the consignee and consignor or his agent fail to produce the
relevant documents and papers stipulated in Article 18 for examination by
the Customs at the time of submitting the declaration for imports or
exports, Customs duties shall be levied according to the duty-paying value
assessed by the Customs. No adjustment shall be made of the Customs duties
already collected even though the relevant documents and papers are
subsequently produced to the Customs.
Article 21
In case the CIF price of imports, the FOB price of exports, the rental for
imported or exported goods, the charges on repairs or the cost of
materials and spare parts are computed in foreign currencies, they shall
be converted into RMB at the price between the buying and selling prices
quoted by the State administrative organ in charge of exchange control in
Schedule of Exchange Rates of RMB Against Foreign Currencies on the date
of issuance of the duty memorandum. In case the exchange rate of any
foreign currency is not available in the Schedule, the Customs may apply
the exchange rate set by the above administrative organ.

Chapter IV Payment Refund and Recovery of Customs Duties
Article 22
The consignee or consignor or his agent shall pay Customs duties at the
designated bank within seven days (excluding Sundays and national
holidays) after the date of issuance of the duty memorandum by the
Customs. In case of any payment in arrears, the Customs may order the
fulfilment of the payment according to law, and 1? of the total amount of
the overdue Customs duties shall be charged as a fee on delayed payment
per day from the eighth day to the date of fulfilment of the payment.
Article 23
The Customs shall levy Customs duties and charge fees on delayed payment
of RMB unless otherwise provided for by the Customs General
Administration.
Article 24
The Customs shall issue receipts for any Customs duties collected or any
fees on delayed payment charged. The form of the receipt shall be
prescribed by the Customs General Administration.
Article 25
Under any of the following circumstances, the consignee or the consignor
or his agent may, within one year from the date of payment of Customs
duties, claim for a refund from the Customs by submitting to the Customs a
written application specifying the reasons therefor, and the receipt for
the paid Customs duties attached failing which his claim shall not be
entertained:
(1) any amount of Customs duties is overpaid as a result of the wrong
assessment by the Customs;
(2) any duty paid on goods imported which are exempted from the
examination by the Customs are discovered to be short-landed with the
verification by the Customs;
(3) any duty paid on goods to exported are not shipped for some reasons
and declared to the Customs as shut-out cargo with the verification by the
Customs. Any delayed application for a refund shall not be accepted.
The Customs shall complete a written response and notify a duty refund
applicant within 30 days of accepting a refund application.
Article 26
In case Customs duties are short-levied or not levied on imports or
exports, the Customs may, within one year after the date of payment of
Customs duties or the date of release of the goods, recover the amount of
Customs duties short-levied or not levied. If any imports or exports are
short-levied or not levied owing to an act in violation of the Customs
regulations by the consignee or consignor or his agent, the Customs may
recover from him the Customs duties short-levied or not levied within
three years.

Chapter V Reduction or Exemption of Customs Duties and theProcedures for Examination and Approval
Article 27
Goods falling in any following categories may be exempted from the levy of
Customs duties upon verification by the Customs:
(1) goods of a consignment on which Customs duties are estimated to be
below RMB ten yuan;
(2) advertising matters and samples, which are of no commercial value;
(3) goods and materials, which are rendered gratis by international
organizations or foreign governments;
(4) fuels, stores, beverages and provisions for use en route loaded on any
means of transport, which is in transit across the frontier.
In case any goods exported are shipped back into the Customs territory for
some reason, the original consignor or his agent shall submit a
declaration for entry with the original documents and papers attached and
verified by the Customs, import duties may be exempted. However, the
export duties already collected shall not be refunded. Imports returned
abroad for any reason shall be declared to the Customs at the place of
exit by the original consignee or agent and the original import
documentation shall be presented. If the Customs examination verifies the
details, export duties may be exempted, but import duties already paid
shall not be refunded.
Article 28
The Customs may, in consideration of any of the following circumstances,
grant reduction or exemption of Customs duties on any goods falling in any
of the following categories:
(1) goods damaged, destroyed or lost en route to the Customs territory or
at the time of unloading;
(2) goods damaged, destroyed or lost as a result force majeure after
unloading but prior to release;
(3) goods discovered already leaky, damaged or rotten at the time of the
examination by the Customs, provided the cause is proved to be other than
improper storage.
Article 29
Customs duties shall be reduced or exempted on goods and article in
accordance with the relevant provisions of the international treaties, to
which the People's Republic of China is a contracting or acceding party.
Article 30
The levy of Customs duties may be exempted temporarily on samples,
exhibits, engineering equipment, vehicles and vessels for construction,
instruments and tools for installation, cinematographic and television
apparatus, containers of goods, and theatrical costumes and paraphernalia,
which are permitted by the Customs to be temporarily shipped into or out
of the Customs territory and reshipped out of or into the Customs
territory within six months, provided a deposit of an amount equivalent to
that of the Customs duties or a guarantee is submitted to the Customs by
the consignee or consignor.
The time limit of six months stipulated in the preceding paragraph may be
extended at the discretion of the Customs.
If, subject to examination and approval by the Customs, an extension of
the import period is granted for temporarily imported engineering
equipment, vehicles and vessels for construction, etc, the Customs shall,
during the extension period, levy import duty pursuant to the period of
usage of the respective goods. The specific measures shall be separately
formulated by the Customs General Administration.
Article 31
Raw materials, supplementary materials, parts, components, accessories and
packing materials imported for processing and assembling finished products
for foreign business persons or for manufacturing products for export
shall be exempt from import duties pursuant to the actual amount of goods
processed for export; or import duties may be levied up-front on import
materials and parts and subsequently refunded pursuant to the actual
amount of goods processed for export.
Article 32
Measures on the levy or exemption of Customs duties on free replacement
goods shall be separately formulated by the Customs General
Administration.
Article 33
Customs duties shall be reduced or exempted in accordance with the
provisions set out in the relevant regulations on goods imported into or
exported out of the designated areas, such as special economic zones or
the designated enterprises, such as Chinese-foreign equity joint ventures,
Chinese-foreign contractual joint ventures and sole enterprises with
foreign investment, and also on goods falling in the category of
preferential treatment by laws and regulations.
Article 34
In case the consignee or consignor or his agent applies for ad hoc
reduction or exemption of Customs duties on imports or exports, a written
application specifying the reason therein and necessary documentary
evidence shall be submitted to the Customs for examination prior to the
importation or exportation of the goods. The Customs shall transmit the
application verified to the Customs General Administration, which may, in
accordance with the relevant regulations formulated by the State Council,
examine and approve it with or without consulting with the Ministry of
Finance.
Article 35
If the Customs, in relation to imports granted preferential duty
reductions or exemptions pursuant to the provisions of the State laws or
regulations, examines and approves, within the supervisory and control
period, an application for the sale or assignment of such goods or their
use for other purposes, the value of the goods shall be reappraised in
accordance with the period of usage and supplementary payments of import
duties made. The supervisory and control limit of years shall be
formulated separately by the Customs General Administration.

Chapter VI Procedures for Appeal
Article 36
If a person obliged to pay Customs duties disagrees with a decision by the
Customs in relation to such matters as duty payment, duty reduction,
supplementary payment or the refund of duty paid on imports and exports,
the party concerned shall first pay the amount determined by the Customs,
and then, within 30 days of the Customs issuing a receipt of payment,
lodged with the Customs a written application for reconsideration. The
Customs shall not accept an appeal lodge after the expiry of the
prescribed time limit.
Article 37
The Customs shall make its decision on the appeal within 15 days as of the
date of receipt of the appeal.
Should the person obligated to pay Customs duties refuse to accept the
decision, he may appeal to the Customs General Administration for
reconsideration within 15 days as of the date of receipt of the notice of
decision.
Article 38
The Customs General Administration shall make its decision on the appeal
within 30 days after the date of receipt of the appeal and accordingly
notify the person obligated to pay Customs duties of the decision.
Should the person obligated to pay Customs duties find the decision made
by the Customs General Administration unacceptable, he may bring the case
to the people's court within 15 days as of the date of receipt of the said
decision.

Chapter VII Penalties
Article 39
Any act in violation of these Regulations which constitutes the crime of
smuggling, or of the regulations on the Customs supervision and control
shall be dealt with in accordance with the provisions of Customs Law of
the People's Republic of China, Regulations for Imposing Administrative
Penalties under the Customs Law of the People's Republic of China and
other relevant laws or regulations.

Chapter VIII Supplementary Provisions
Article 40
The Customs shall, in accordance with relevant regulations, reward any
individual or unit who provides any information or assistance which leads
to the uncovering of any evasion or avoidance of Customs duties in
violation of these Regulations. The identity of the individuals or units
concerned shall be kept confidential.
Article 41
The Customs General Administration shall be responsible for the
interpretation of these Regulations.
Article 42
These Regulations shall come into force as of April 1, 1992.

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