西藏自治区关于发展对邻国贸易的暂行规定(附英文)

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西藏自治区关于发展对邻国贸易的暂行规定(附英文)

西藏


西藏自治区关于发展对邻国贸易的暂行规定(附英文)

1987年3月24日,西藏

规定
第 一 条
为进一步发展本区同邻国的贸易,活跃经济,加强管理,特制定本规定。
第 二 条
本规定适用于本区经营对邻国进出口贸易的国营企业、集体企业和个体工商户(以下简称进出口商)和在本区有长期居住权的邻国侨民(以下简称外侨进出口商)。
第 三 条
经西藏自治区对外经济贸易厅(以下简称区对外经贸厅)批准,并向工商行政管理部门登记领取经营进出口贸易营业执照的本区国营企业、集体企业和个体工商户,可以在批准的经营范围内开展对邻国的进出口贸易。
经自治区外侨管理部门审核同意,报区对外经贸厅批准,并向工商行政管理部门登记领取经营进出口贸易营业执照的在本区有长期居住权的邻国侨民,可以经营对邻国的进出口贸易。
第 四 条
进出口商、外侨进出口商应持有关批准文件和营业执照,到海关办理注册登记手续,领取报关员证件,凭以报关。
第 五 条
对邻国的进出口的贸易,按照自找贷源、自找销路、自行谈判、自行平衡、自负盈亏的原则,采取易货方式和结汇方式进行。
第 六 条
本区对邻国贸易进口货物和出口货物各分三类进行管理:
凡属于实行进、出口许可证管理的货物,各进出口商、外侨进出口商按年度进出口计划,事先向对外经济贸易部授权的区对外经贸厅审领进口或出口许可证。海关凭许可证验放。
凡不属于实行进、出口许可证管理的货物,由各进出口商、外侨进出口商在经自治区人民政府批准的年度计划内经营,海关凭有权经营对邻国进出口贸易的进出口商、外侨进出口商填写的进出口货物报关单和有关单证验放。
凡属禁止进口和禁止出口的货物,进出口商、外侨进出口商都不得经营。
第 七 条
经营对邻国贸易的进出口商、外侨进出口商的经营活动都必须接受区对外经贸厅的计划、统计、价格等管理;在区内市场的经营活动必须接受工商行政管理等有关部门的管理,照章纳税,不得违法经营。
第 八 条
经营对邻国贸易的进出口商、外侨进出口商应遵守国家有关外汇管理的规定。
第 九 条
经营对邻国贸易的进出口贸易必须经由指定的开放口岸进出,接受海关、边防、商检、卫生检疫、动植物检验等部门的检查检验,并照章缴纳关税、工商税、个人收入调节税和检验费。
第 十 条
凡从邻国进口的商品,一般不准销往区外。如遇特殊情况,必须销往区外的,应向区对外经贸厅申请批准,领取准运证,凭准运证运往区外。并按国家税法规定补交进口关税和进口环节产品税(或增值税)。
第十一条
进出口商、外侨进出口商到邻国进行贸易活动,必须按有关规定办理出国手续。
第十二条
经营对邻国的进出口贸易必须遵守国家法律和法规,违者由有关部门视情节轻重,依法处理。
第十三条
本规定不适用于其他省、自治区、直辖市有进出口经营权的国营企业通过西藏口岸或者委托本区国营企业进行的对邻国的贸易。
第十四条
邻国商人经本区经贸部门邀请,可以到本区对外开放城镇与本区进出口商洽谈贸易,但不得直接收购出口商品和零售进口商品。
第十五条
本规定的实施细则,由区对外经贸厅负责制订。
第十六条
本规定不适用于边民互市贸易。
第十七条
本规定自发布之日起施行。

INTERIM PROVISIONS OF THE TIBET AUTONOMOUS REGION CONCERNING THEPROMOTION OF TRADE WITH NEIGHBOURING COUNTRIES

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 "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 PROVISIONS OF THE TIBET AUTONOMOUS REGION CONCERNING THE
PROMOTION OF TRADE WITH NEIGHBOURING COUNTRIES
(Approved by the State Council on March 24, 1987 and promulgated
by the People's Government of the Tibet Autonomous Region)
Article 1
These Provisions are formulated to further develop trade between this
Region and neighbouring countries, to invigorate economy and improve
administration.
Article 2
These Provisions shall apply to the state-run enterprises, collective
enterprises, and individual industrial and commercial operators of this
Region that handle import and export business with neighbouring countries
(hereinafter referred to as "the importers and exporters"), and also apply
to nationals of neighbouring countries who have obtained the permanent
residence right in this Region (hereinafter referred to as "the foreign
resident importers and exporters").
Article 3
The state-run enterprises, collective enterprises and individual
industrial and commercial operators of this Region may carry on import and
export business, within the approved scope of business operation, with
neighbouring countries after they have obtained the approval from the
Department of Foreign Economic Relations and Trade of the Tibet Autonomous
Region (hereinafter referred to as "the Region Foreign Trade Department"),
and have gone through the procedures of registration with the
administrative department for industry and commerce and obtained the
business license for carrying on import and export business.
Foreign nationals of neighbouring countries with the permanent residence
right in this Region may carry on import and export business with
neighbouring countries after obtaining the consent from the Region's
administrative department for foreign nationals through verification, and
the approval from the Region Foreign Trade Department, as well as the
business license for carrying on import and export business by registering
with the administrative department for industry and commerce.
Article 4
The importers and exporters, and the foreign resident importers and
exporters, shall present the relevant approval documents and business
licenses to the Customs Office for registration and obtaining the
certificate for declarant, which shall be presented for making
declarations at the Customs Office.
Article 5
Import and export business with neighbouring countries shall be conducted
in accordance with the following principles: finding the sources of goods
and the markets by the importers and exporters themselves; holding
business talks of their own accord; acquiring balance of accounts in their
own ways; assuming sole responsibility for their gains and losses; and in
the forms of barter transaction and settlement of exchange.
Article 6
With respect to trade between this Region and neighbouring countries, the
imports and the exports fall respectively into three categories for
administration: With respect to the goods that fall under the
administration by import and export licenses, every importer and exporter,
or every foreign resident importer and exporter, shall, in accordance with
the annual import and export plan, make an application to the Region
Foreign Trade Department, which is authorized by the Ministry of Foreign
Economic Relations and Trade, for the import and export license. The
Customs Office shall give clearance after verifying the license.
With respect to the goods that do not fall under the administration by
import and export licenses, every importer and exporter, or every foreign
resident importer and exporter, shall carry out the business operations
within the annual plan approved by the Region People's Government. The
Customs Office shall give clearance after verifying the relevant vouchers
and documents, and the import and export goods Customs declaration forms
filled out by the importers and exporters, or by the foreign resident
importers and exporters, who have obtained the right to carry on import
and export trade with neighbouring countries.
With respect to those goods that are forbidden to import or export, the
importers and exporters, or the foreign resident importers and exporters,
may not transact them.
Article 7
The operational activities of the importers and exporters, or of the
foreign resident importers and exporters, who handle trade with
neighbouring countries, must be subject to the administration by the
Region Foreign Trade Department in such aspects as planning, statistics,
and pricing. The operational activities in the market within the Region
must be subject to the administration of such relevant departments as the
administrative department for industry and commerce, taxes must be paid
according to the regulations, and no illegal operational activities are
allowed.
Article 8
The importers and exporters, or the foreign resident importers and
exporters, who carry on trade with neighbouring countries, shall abide by
the pertinent provisions of the state on the control of foreign exchange.
Article 9
The imports and exports related to trade with neighbouring countries must
enter or exit at the designated opening ports, and be subject to the
examination and inspection by the Customs Office, the border inspection
station, the import and export commodities inspection agency, the public
health quarantine agency and the animals and plants quarantine agency, and
Customs duties, consolidated industrial and commercial tax, individual
income regulatory tax, and inspection fees must be paid according to the
regulations.
Article 10
All commodities imported from neighbouring countries are not permitted to
be sold outside this Region. Under special circumstances, when imported
commodities are absolutely necessary to be sold outside this Region, the
cases must be submitted to the Region Foreign Trade Department for
approval and obtaining the transport permit; with this transport permit
the said imported commodities are permitted to be carried beyond this
Region. The Customs duties on these imported goods as well as the import
related product tax (or added value tax) shall be paid according to the
tax laws of the State.
Article 11
The importers and exporters, or the foreign resident importers and
exporters that go to the neighbouring countries for trade activities must
go through the procedures for going abroad according to the pertinent
provisions.
Article 12
Persons who handle import and export business with neighbouring countries
must abide by the laws, regulations and rules of the State; offenders
shall be dealt with according to law, depending on the seriousness of
their cases.
Article 13
These Provisions shall not apply to the state-run enterprises of other
provinces, autonomous regions, or municipalities directly under the
Central Government, that have a right to handle import and export business
and conduct trade with neighbouring countries through the ports in Tibet
or through the agencies of the state-run enterprises of this Region.
Article 14
Businessmen from neighbouring countries may, at the invitation of the
departments of foreign economic relations and trade in this Region, come
to the open towns of this Region to hold business talks with the importers
and exporters of this Region, but they may not purchase the export
commodities and retail the imported commodities directly.
Article 15
The rules for the implementation of these Provisions shall be formulated
by the Region Foreign Trade Department.
Article 16
These Provisions shall not apply to the mutual market trade between the
border inhabitants.
Article 17
These Provisions shall go into effect as of the date of promulgation.


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海关总署关于认定走私行为有关问题的通知

海关总署


海关总署关于认定走私行为有关问题的通知
海关总署


据一些海关报告,《中华人民共和国海关法》和《海关法行政处罚实施细则》公布施行后,对于认定不构成犯罪的走私行为是否“以牟利为目的”为必要条件有不同认识,要求予以明确。
根据1981年6月10日第五届全国人大常委会第十九次会议通过的《关于加强法律解释工作的决议》第三条关于“不属于审判和检察工作中的其他法律、法令如何具体应用的问题,由国务院及主管部门进行解释”的精神,以及《海关法行政处罚实施细则》第三十五条的规定,经请
示全国人大法制工作委员会,对上述问题明确如下:
“以牟利为目的”不是构成走私行为的必要条件,《海关法行政处罚实施细则》第三条对此已有明确规定。对于违反《海关法》和国家有关法律、法规(规章),逃避海关监管,运输、携带、邮寄国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境,未
构成犯罪的,应依照《海关法》第四十八条和《海关法行政处罚实施细则》第二章的规定处理。



1988年8月25日

四川省合理化建议和技术改进奖励条例实施细则

四川省人民政府


四川省合理化建议和技术改进奖励条例实施细则
四川省人民政府


第一章 总 则
第一条 为了更好地贯彻执行国务院发布的。《合理化建议和技术改进奖励条例》(《下简称》条例),鼓励职工提合理化建议和开展技术革新的积极性,促进国民经济的发展,加快社会主义现代化建设,特制定本实施细则。
第二条 凡是职工(集体或个人)提出的有关改进生产的合理化建议或技术改进,经过试验研究和实际应用后,使某一单位的生产或工作取得显著效益的,均可按《条例》给予奖励。
第三条 合理化建议和技术改进的内容,主要包括《条例》中第三条明确规定的五大类。在本单位推广的新技术,质量管理小组发表的成果,凡有显著经济效果的,也可按《条例》中的规定适当给予奖励。带有基建性质作为计划任务安排的技术措施项目,日常性的修旧利废,购置零部
件组装设备或自制标准设备等,不作为技术改进项目计奖,但对其中革新改进部分可按《条例》给奖。
第四条 合理化建议或技术改进必须有建议人的见解、实施的具体方案(或图纸)和预期效果,如果只提空洞意见,无具体措施和办法,不能按合理化建议或技术改进来处理。
第五条 本细则适用于全民所有制的企、事业单位。非全民所有制单位可参照执行。

第二章 奖 励
第六条 合理化建议和技术改进的奖励,应当贯彻精神鼓励与物质鼓励相结合,以精神鼓励为主的原则。每项技术改进或合理化建议,只给以一次性的奖励,不能重复授奖。其中,重大项目可同时申报省重大科技成果奖,但奖金只能得较高的一次。
第七条 被采用的合理化建议或技术改进的奖励,按年经济效果大小分为四等。鉴于年经济效果不满一万元的四等奖项目,在企、事业单位占多数,为鼓励广大职工群众开展小改小革的积极性,各单位可根据实际情况,在四等奖内划几个小等级,如年经济效果五千至一万元,一千至五
千元以及一千元以下等等,相应地奖金额也可在二百元以下划几个杠杠,并规定最低限度的起奖数。
第八条 被采用的合理化建议或技术改进的年经济效果,主要是指从采用时起一年的实际增产节约价值,同时也应考虑技术改进的作用大小、技术复杂程度和推广价值。年增产节约价值是指采用单位扣除生产成本费和实施技术改进开支后,一年中实际创造的价值。
第九条 重大的合理化建议和技术改进项目,须按采用一年后实际结算的年经济效果给奖;一般性的项目,须经一年时间(如三至六个月)的生产考核和实际运用,证明确有效果,可以推算年经济效果后给奖;小改小革经评议认可,按年实际增产节约价值推算,及时给奖。
第十条 对改善劳动条件、保证安全生产、消除公害污染等不能直接以经济效果计算的合理化建议或技术改进,可按其作用、意义大小评定奖励等级。
第十一条 集体完成项目的奖金,按贡献大小合理分配。要处理好主次关系,主要建议、设计、改进者应多得,协作、参与者少得,不能搞平均主义。
第十二条 合理化建议或技术改进的一、二、三等得奖项目,要发合荣誉奖状,四等奖给予表扬。一、二等奖奖状由省经济委员会颁发;三等奖奖状由采用单位发给。
第十三条 奖励的审批权限:合理化建议和技术改进的奖励,由采用单位审查批准,报上级主管部门备案。市(地、州)属企、事业单位报布(地、州)级主管局备案;省属企、事业单位(包括中央在省单位)报省级主管厅(局)备案;省、市(地、州)主管厅(局)汇总后将统计数
字分别报省、市(地、州)经委。其中一、二等奖必须同时抄报省经委备案。每年七月和次年元月各上报一次,并一年进行一次总结评比。
第十四条 奖金由采用单位支付。生产单位支付的奖金计入生产成本费,非生产单位支付的奖金在事业费中列报。

第三章 审查和处理
第十五条 企、事业单位要切实加强对合理化建议和技术改进工作的领导,应有相应的机构(如大中型厂矿和企事业单位可设立“合理化室”)或人员负责合理化建议和技术改进的审查、实施、鉴定和奖励等日常管理工作。要由企、事业单位的技术负责人(如技术副厂长或总工程师)
挂帅,有关科、室参加,成立“合理化建议、技术改进评审委员会”,负责重大合理化建议和技术改进成果的审查评定工作。
第十六条 职工提出的合理化建议或技术改进,必须填写《合理化建议表》(格式由各单位自定),详细说明改进后情况和预期经济效果,交本单位专职机构审查,提出采纳、研究或试验实施的意见。建议人与审查单位之间发生争议时,可提请上级主管部门处理。
第十七条 合理化建议和技术改进实现后,承担革新、试验的单位,要提供技术总结和详细技术资料,并填写《技术鉴定申请表》(格式由各单位自定),根据项目大小,由有关部门组织技术鉴定。凡符合奖励条例的项目,应认真填写《成果请奖审批表》,由企、事业单位“合理化室
”审议,提出授奖等级及奖金金额的初步意见,经“合理化建议、技术改进评审委员会”审查批准后方可给奖。
第十八条 重大的和本单位无法处理的合理化建议或技术改进,应报请上级主管部门处理,采用后由采用单位发奖。
第十九条 凡是确定的授奖项目,企、事业单位要张榜公布。对弄虚作假骗取荣誉的,各单位要进行批评教育,并扣回已发的奖金,情节严重的,还要给予纪律处分。

第四章 附 则
第二十条 《条例》由国家经济委员会负责解释,本实施细则由四川省经济委员会负责解释。
第二十一条 省内各部门和企、事业单位可根据国务院发布的《条例》和本细则的精神,结合具体情况,制定本部门和本单位的实施办法。
第二十二条 本细则自发布之日起施行。



1982年5月20日