中华人民共和国海关对外国企业、新闻等常驻机构和常驻人员进出口物品的管理规定(附英文)(已废止)

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中华人民共和国海关对外国企业、新闻等常驻机构和常驻人员进出口物品的管理规定(附英文)(已废止)

海关总署


中华人民共和国海关对外国企业、新闻等常驻机构和常驻人员进出口物品的管理规定(附英文)

1984年4月20日,海关总署

第一条 根据中华人民共和国国务院《关于管理外国企业常驻代表机构的暂行规定》、《关于管理外国新闻机构常驻记者的暂行规定》和《海关对进出国境旅客行李物品监管办法》等有关法规,特制订本规定。
第二条 下列常驻机构进口办公用品、常驻人员进出口行李物品,按本规定办理:
(一)外国企业和其他经济组织常驻机构和常驻人员;
(二)外国民间经济贸易团体常驻机构和常驻人员;
(三)外国常驻新闻机构和常驻记者;
(四)中外合资(包括中外合作勘探、开采石油等)企业外方常驻人员;
(五)在华外资企业外方常驻人员;
(六)其他外国常驻机构和常驻人员。
第三条 常驻人员在取得中华人民共和国主管部门签发的长期居留证件之前,入境携带的行李物品,按海关对短期旅客的规定办理。
常驻人员在取得长期居留证件后,可持居留证件、本人身份证件和入境时经海关签章的“旅客行李申报单”,向所在地海关(所在地未设海关的,向指定的海关,以下简称主管海关)提出进口自用物品的书面申请。此项申请只限一次。
申请进口的自用物品,经海关审核,在自用合理数量范围内,准予免税进口。其中海关重点管理物品(如家用电器等耐用消费品),应与本人首次入境时携带进口和分离运输进口的重点管理物品合并计算,在海关规定限量内准予免税进口。超出免税范围的物品,仍属自用的,经海关核准,准予征税进口。常驻人员进口自用机动交通工具(小汽车、摩托车)每人各限一辆,征税放行。
经海关核准进口的自用物品,应自批准之日起六个月内运进。
第四条 常驻人员在取得长期居留证件后,短期进出境(或来往香港、澳门地区)携带行李物品,海关只免税放行旅途必需的生活用品。出境时携带经海关免税放行的物品(如手表、照相机、收录音机、摄影机等物品),如要复带入境,应当在“旅客行李申报单”上申明。回程时,海关凭以查核免税放行。出境时未向海关申明,回程时所带海关重点管理物品照章征税。
第五条 常驻人员携带出境的行李物品,除金银、货币、文物等限制出口的物品外,在自用合理数量范围内,予以放行。
第六条 常驻机构进口办公用品和机动交通工具,应事先向主管海关提出书面申请,经海关审核,在自用合理数量范围内,准予免领进口许可证进口,上述办公用品和机动交通工具进口时,应填具“进口货物报关单”连同“申请表”,发票等有关单证向海关申报,由海关查验征税放行。
外国政府同中华人民共和国政府订有协定的,按协定规定办理。
第七条 常驻机构和常驻人员进口的办公用品、自用物品和机动交通工具,只限自用。不准在中华人民共和国境内私自出售。如需出售,应事先向主管海关提出申请,经批准后,售予当地人民政府指定的外货收购部门,并按章补税。违者按有关法规处理。
第八条 常驻机构和常驻人员申报进出口的物品,属海关禁止进出口的,由海关扣留,限期退运出境或退回原地。过期不退,即由海关处理。对中华人民共和国政治、文化、道德、卫生有害而被扣留的物品,都不发还,由海关按照有关法规处理。
第九条 华侨、港澳同胞、台湾同胞经营的企业常驻机构和常驻人员进出口物品也按照本规定办理。
第十条 本规定不适用于经济特区。
第十一条 本规定未列事项,按海关有关法规办理。
第十二条 本规定自一九八四年五月一日起实施。

Regulations Concerning Import and Export of Articles by ResidentOffices of Foreign Enterprises and Presses, and Their Staff StationChinan

(The "Regulations Concerning Import and Export of Articles byResident Offices of Foreign Enterprises and Presses, and Their StaffStationed in China" (hereinafter referred to as 'the Regulations') hasbeen promulgated by the Cu
stoms General Administration of the People'sRepublic of China and made available to China Economic News forpublication on 20 April, 1984.)

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 Concerning Import and Export of Articles by Resident
Offices of Foreign Enterprises and Presses, and Their Staff Stationed in
China
(The "Regulations Concerning Import and Export of Articles by
Resident Offices of Foreign Enterprises and Presses, and Their Staff
Stationed in China" (hereinafter referred to as 'the Regulations') has
been promulgated by the Customs General Administration of the People's
Republic of China and made available to China Economic News for
publication on 20 April, 1984.)
Article 1
The Regulations hereby are formulated in accordance with the "Provisional
Regulations Concerning Resident Offices of Foreign Enterprises", the
"Provisional Regulations Concerning Resident Correspondents of Foreign
Presses", and the "Rules Concerning Supervision and Control of Inward and
Outbound Passenger Baggages by Customs", promulgated by the State Council
of the People's Republic of China.
Article 2
The import of office appliances by the following resident offices and
import or export of personal effects by their resident staff shall comply
with the Regulations:
1. Resident offices of foreign enterprises and other economic
organizations and their staff;
2. Resident offices of foreign economic and trade organizations and their
staff;
3. Foreign resident news agencies and their resident correspondents;
4. Foreign resident personnel of joint ventures (including Chinese-foreign
enterprises involving in cooperative exploitation of offshore petroleum);
5. Foreign resident personnel of enterprises operating in China using
foreign capital;
6. Other foreign resident offices and their staff.
Article 3
Any baggage carried by resident personnel upon his first entry into China
shall be subject to the regulations applicable to short-term visitors.
Having obtained a "Permanent Residence Permit" issued by the authorities
concerned of the PRC, the resident personnel may apply to the local
Customs (in case there is no local Customs in a certain area, he may apply
to the designated Customs as listed in the appendix, hereinafter referred
to as "Customs in charge") for import of personal effects by submitting a
written application form, together with the residence permit, identity
card and the "Baggage Declaration" endorsed by the Customs at the time of
entry. Such application shall be allowed once only.
Personal effects imported in reasonable amount shall be released duty free
after they are examined and approved by the Customs. Certain restricted
articles (for example, durable goods such as electrical appliances for
household use, etc.) together with hand luggage carried by any resident
personnel upon his first entry and the unaccompanied baggage, shall be
admitted duty free provided that they are within the quantitative limit
set by the Customs. In case the articles exceed the prescribed limit and
they are for private use or consumption, they shall be admitted against
payment of duty subject to examination and approval by the Customs. Motor
vehicles (cars and motorcycles) may be imported by resident personnel (one
for each person) on payment of duty. Any resident personnel applying for
import of personal effects and approved by the Customs shall be imported
within six months from the date of approval.
Article 4
Any resident personnel leaving China temporarily (including making short
trips to Hongkong or Macao) during his residence in China may, upon re-
entry, bring in duty free articles allowed for the journey only. Other
articles (such as wrist watches, cameras, radio-cassette recorders, cine-
cameras, etc.) previously admitted duty free and carried by such person
upon his exit, if intended to be subsequently brought back, shall be so
declared in the "Baggage Declaration" against which they may be re-
imported duty free, failing which, duty shall be levied.
Article 5
Baggage and articles (excluding those restricted articles such as gold,
silver, currencies, and cultural relics, etc.) carried by resident
personnel on his exit shall be released provided that they are for
personal use and in reasonable amount.
Article 6
Any resident offices intending to import office appliances and vehicles
shall submit a written application form to the Customs in charge and upon
verification, admission shall be granted to those articles without
requiring the Import Licence and provided that they are in reasonable
amount and intended to be used by the office in question only. On import
of the above-mentioned articles, the office concerned shall fill in the
"Import Cargo Declaration" and submit it to the Customs together with the
application form, invoices and other relevant documents, against which the
articles shall be examined and released upon payment of duty.
If there is an agreement between a foreign government and the government
of the PRC, articles concerned shall be dealt with according to the
provisions of the agreement.
Article 7
Office appliances, vehicles and personal effects imported by resident
offices and their staff shall not be offered for sale without permission.
When any sale is requested, permission shall be obtained from the Customs
in charge and the articles concerned shall be sold to the stores
designated by the local people's government. Duties shall be levied on
those articles previously admitted duty free. Breaching of this rule shall
be dealt with according to the relevant provisions.
Article 8
Articles declared for import or export by resident offices and their
staff; of which the import or export are prohibited, shall be detained by
the Customs and re-shipped abroad or re-directed to any place in China by
the owner within a stipulated period; failing which, the articles
concerned shall be disposed of by the Customs. Articles detained for being
detrimental to Chinese political, economic, cultural, moral or hygienic
interests shall not be returned and shall be disposed of by the Customs
according to the relevant provisions.
Article 9
The Regulations is also applicable to the import and export of articles by
resident offices of enterprises run by overseas Chinese or compatriots in
Hongkong, Macao and Taiwan, and their staff.
Article 10
The Regulations do not apply to special economic zones.
Article 11
Those not provided for hereinabove shall be dealt with according to the
relevant provisions.
Article 12
The Regulations shall be put into effect on May 1, 1984.



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财政部、国家税务总局关于中外合作海上油(气)田放弃费财税处理的通知

财政部 国家税务总局


财政部、国家税务总局关于中外合作海上油(气)田放弃费财税处理的通知
财政部 国家税务总局




天津、上海、广东省(直辖市)国家税务局,深圳市财政局、国家税务局,中国海洋
石油总公司:
为了吸引外商投资,支持对外合作开采海上油(气)田生产,鼓励合理利用资源和有利于海洋环境保护,经研究,对海上油(气)田放弃费财税处理问题作如下规定:
中外合作油(气)田生产结束后,中外石油公司实际发生的油(气)田放弃费净支出(扣除废弃物变价收入),经主管税务机关审核确认,对同一中外方合作者,企业有后续油(气)田收入的,按5至10年平均摊销,后续油(气)收入期限不足5年的,按实际收入期限摊销;对同一
中外方合作者,企业没有后续油(气)田收入的,可在油(气)田放弃费发生前的3个年度内,从其应纳税所得额中予以抵扣,已完税的可相应退税。



2000年2月18日
以物抵债是指在民商事案件的执行中,因被执行人不能及时履行生效法律文书所确定的金钱给付义务,以被执行人所有的财产折价交付给申请执行人抵偿生效法律文书确定的债务结束双方之间权利义务关系的一种执行措施。我国现行司法解释规定,双方当事人经协商达成合议以物抵债,或被执行人的财产无法拍卖时,执行法院可以适用以物抵债。


司法实践中,对于被执行人的财产无法拍卖时,执行法院适用强制以物抵债的情形,司法解释规定较为具体,笔者在此不再赘述。但对于双方当事人经协商达成执行合议以物抵债,由于这种方式现行司法解释对其适用的规定较为原则,执行人员的认识和做法各不相同,影响司法公信。笔者试就在民事执行中双方当事人经协商达成执行合议以物抵债这项执行措施的法律依据、适用条件等方面提出自己的看法。


一、民事执行中当事人经协商达成执行合议以物抵债的法律依据


最高人民法院《关于适用〈中华人民共和国民事诉讼法〉若干问题的意见》(以下简称民诉法适用意见)第三百零一条规定:“经申请执行人和被执行人同意,可以不经拍卖、变卖,直接将被执行人的财产作价交申请执行人抵偿债务,对剩余债务,被执行人应当继续清偿。”《最高人民法院、国土资源部、建设部关于依法规范人民法院执行和国土资源房地产管理部门协助执行若干问题的通知》(法发【2004】5号)第二十六条规定:“经申请执行人和被执行人协商同意,可以不经拍卖、变卖,直接裁定将被执行人以出让方式取得的国有土地使用权及其地上房屋经评估作价后交由申请执行人抵偿债务,但应当依法向国土资源和房地产管理部门办理土地、房屋权属变更、转移登记手续。”以上司法解释是民事执行中当事人经协商达成合议以物抵债的基本法律依据。


严格意义上讲,自愿以物抵债不是法定的强制执行措施,因为我国民事诉讼法规定适用金钱给付的强制执行措施是查询、冻结、划拨、扣留、提取、查封、扣押、冻结、拍卖、变卖等。它是一种双方当事人自行和解的方式,在司法实践中常以这种方式结束执行程序,其中不存在执行法院的强制问题。


二、民事执行中当事人达成执行合议以物抵债的适用条件


执行和解性以物抵债是双方当事人在自愿的基础上,协商一致所达成的协议,然后被执行人交付财产抵偿债务,申请执行人接受财产清偿债务,其在适用方面应遵循执行和解的一般原则。


(一)被执行人确无给付金钱履行义务能力。


以物抵债适用于金钱给付案件的执行,被执行人有现金或存款时,应直接执行现金或存款,这不仅便于执行目的的实现,也符合生效法律文书规定的要求。对被执行人确无给付金钱履行义务能力的审查是当事人达成执行合议以物抵债适用的前提条件。


(二)申请执行人和被执行人须自愿协商一致。


根据民诉法适用意见第三百零一条的规定,当事人之间以物抵债须经双方当事人同意,自愿协商一致。可见,当事人自愿合议是适用和解性以物抵债的基础条件。


(三)以物抵债和解协议必须采取书面形式。


明确注明用以抵债的财产名称、数量、成色、价款等财产信息,可以便于财产的交付和办理过户登记手续。如被执行人不履行或不完全履行以物抵债协议,申请执行人可以申请恢复执行原生效法律文书,进行救济。因此,以物抵债和解协议必须采取书面形式。


(四)用以抵债的财产须双方当事人确定合理的抵债价格。


这里的抵债价格,实际就是双方当事人协议变更执行依据所确定的金钱给付执行标的,用物抵偿债务的价格,也称为双方当事人对抵债物品的折价。在执行和解性以物抵债中,抵债物价格的确定,关系到被执行人金钱债务履行限度和申请执行人债权实现程度,不足以清偿的,对剩余债务,被执行人应当继续清偿。


(五)以物抵债协议不得违法,损害国家、集体以及第三人的合法权益。


以物抵债协议必须合法,在司法实践中必须对双方当事人所达成的以物抵债协议进行严格的审查,确保以物抵债协议的合法性,对抵债物上享有所有权、担保物权、租赁权等合法权益的第三人应予以保护。