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中华人民共和国海关对经济技术开发区进出境货物的管理规定(附英文)

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中华人民共和国海关对经济技术开发区进出境货物的管理规定(附英文)

海关总署


中华人民共和国海关对经济技术开发区进出境货物的管理规定(附英文)

〔88〕署货字第445号

第一条 为了促进经济技术开发区的建设和发展,加强海关管理,根据《中华人民共和国海关法》和国家对经济技术开发区的有关法规,特制定本规定。
第二条 本规定适用于经国家批准的沿海港口城市兴办的经济技术开发区(以下简称开发区)。
第三条 开发区内从事进出口业务的外贸企业、生产企业、应持国家主管部门的批准文件和工商行政管理部门颁发的营业执照,向所在地海关办理注册登记手续。
第四条 开发区进出口货物应当由收、发货人或其代理人填写进、出口货物报关单向海关如实申报,并按照国家有关规定交验许可证件和其他有关单证,上述货物如从开发区以外的口岸进出境,应按海关对转关运输货物监管办法办理。
第五条 开发区内享受进出口货物优惠待遇的企业,应建立专门帐册,定期向海关书面报告进口物资使用、销售、库存以及出口等有关情况,由海关进行核查,海关有权随时进入企业检查货物情况和调阅有关帐册。
海关认为确有必要时,可以在有关企业中派驻海关人员进行监管,办理海关手续,有关企业应当免费提供办公场所和必要的方便条件。
第六条 开发区内企业和机构,经国家规定的主管部门批准,进口供本开发区内使用货物,其关税、进口调节税和工商统一税(产品税或增值税)按以下规定办理:
(一)建设开发区基础设施所需进口的机器、设备和其他基建物资,予以免税;
(二)区内企业进口自用的建筑材料、生产和管理设备、生产用燃料,合理数量的生产用车辆、交通工具、办公用品及上述机器设备、车辆所需进口的维修零配件,予以免税;
(三)开发区内的行政机关、事业单位等机构进口自用合理数量的建筑材料、交通工具、办公用品、管理设备,比照本条第(二)项的规定办理。
(四)区内企业进口专为生产出口产品所实际耗用的原材料、零配件、元器件、包装物料,旅游饮食业营业用的餐料,利用外资养殖出口产品所需进口的饲料,予以免税。
(五)开发区进口本条第(一)(二)(三)(四)项规定范围以外的其他货物,照章征税。
第七条 含有免税进口料件的制成品,经批准从内地运往开发区销售、使用的,按第六条的规定分别免征或补征税款。
第八条 开发区内企业出口开发区生产的产品,免征出口关税。
使用内地料件或半成品,在开发区内加工出口应征出口关税的产品,凡经实质性加工,增值百分之二十以上的,可视为开发区产品,海关凭有关主管部门的证明文件,免征出口关税。
开发区企业代理或收购区外产品出口,应按国家有关规定办理;出口应征出口税的产品,照章征收出口关税。
第九条 开发区进口的减免税货物只限在区内使用,未经批准,并办结海关手续,不得移作他用,不得擅自转让、销售、租赁区外。
第十条 开发区内单位更新下来的原免税进口的机器、设备、公用物品运往内地,以及在开发区内承包工程的内地单位施工结束后,将上述物资运往内地,均应向海关交验有关主管部门的批准文件,经海关审核认可,酌情予以补税验放。
第十一条 开发区内经营进料加工业务企业,其进出口有关物资分别按照《中华人民共和国海关对外商投资企业履行产品出口合同所需进口料件管理办法》和《中华人民共和国海关对进料加工进出口货物的管理办法》办理。
开发区内企业使用免税进口料件生产、装配的制成品,经有关主管部门批准内销时,有关企业应向海关补办进口手续,海关对其所含进口料件补征税款;在开发区内销售、使用的,按本规定第六条规定的原则免征或补征税款,对需补征税款的制成品,如货物所有人或其代理人对所含进口料件的品名、数量、价值申报不清的,海关按制成品的税率补征税款。
第十二条 开发区内企业如需将进口的料件运往开发区外加工,应凭开发区主管部门的批准文件和与内地加工企业签定的加工合同向海关登记,由海关核发《登记手册》,加工后的成品,应按合同规定期限运回开发区,并在合同执行完毕后的一个月内,持《登记手册》向海关办理核销手续。
第十三条 开发区以外的进口货物临时运往开发区使用时,应向海关申报,有关货物退回内地时,经海关查验确系原货的,可准予退回;未向海关申报的,有关货物退运内地时,按开发区进口货物运往内地的规定办理。
第十四条 凡违反本规定或海关其他规定的,由海关按《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十五条 本规定自一九八八年五月十五日起施行。

Administrative Rules of the Customs of the People's Republic ofChina for the Goods Entering and Leaving the Economic and TechnologicalDevelopment Zones

(Promulgated on April 26, 1988 by the General Administration ofCustoms of the People's Republic of China)

Whole Doc.
Article 1
The present Rules are formulated in order to promote the construction
and development of the economic and technological development zones,
strengthen the Customs control, in accordance with the Customs Law of the
People's Republic of China and the relevant State regulations concerning
the economic and technological development zones.
Article 2
The present Rules apply to the economic and technological development
zones (hereinafter referred to as the development zone) set up by coastal
cities with the State approval.
Article 3
The foreign trade enterprises and productive enterprises which
conduct import and export businesses in the development zone shall present
the approval documents of the competent authority and the business license
issued by the administrative department of industry and commerce to go
through the Customs formalities of registration at the local Customs.
Article 4
When goods imported or exported from the development zone, the
consignee or consignor or his agent shall fill in the declaration
certificate of imported or exported goods and declare the imported and
exported goods to the Customs according to the facts and submit licenses
and relevant documents for examination in accordance with the relevant
State regulations. If the above mentioned goods enter or leave the
territory at ports outside the development zone, the goods shall be dealt
with according to the regulations concerning the Customs supervision and
control of transportation of goods between the Customs.
Article 5
The enterprises which enjoy the preferential treatments of imported
and exported goods in the development zone shall establish special account
books, report regularly to the Customs in writing the use, sale, storage
and export of imported goods. The Customs shall verify the reports and
have the right to go into the enterprises at any time to check the goods
and the relevant account books.
When considered necessary, the Customs shall send Customs officers to
station in the enterprises for supervision and handle the Customs
formalities. The relevant enterprises shall provide free in charge offices
and necessary convenience.
Article 6
If the enterprises or institutes in the development zone want to
import goods for self-use within the development zone with the approval of
the competent State authority, the import duties, import adjusted tax,
consolidated industrial and commercial tax (product tax or value added
tax) shall be dealt with according to the following provisions:
1) The imported machines, equipment and other infrastructure
construction materials needed by the infrastructure construction of the
development zone shall be exempted from duties;
2) The imported construction materials, production and management
equipment, fuel production, production vehicles of reasonable amount,
means of transportation, office stationery and the imported spare parts
needed by the maintenance of the above mentioned machines, equipment and
vehicle shall be exempted from duties.
3) The construction materials, means of transportation, office
stationery, management equipment of reasonable amount imported for
self-use by the administrative departments, institutes in the development
zone shall be dealt with reference to the stipulation of above Paragraph.
4) The raw materials, spare parts, components specially imported by
the enterprises in the development zone and actually consumed in producing
export products, and the food stuff used for business of tourism and
catering trade, and the food imported for raising export products with
use of foreign capital shall be exempted from duties.
5) Other goods imported by the development zone which are outside the
range stipulated in Paragraph 1, 2, 3, 4 of this Article shall be paid
duties according to the regulations.
Article 7
If the products which contain materials or components exempted from
duties will be transported from the inland to the development zone with
approval to be sold or used, the products shall be exempted from or
imposed duties separately according to the stipulations of Article 6.
Article 8
The enterprises in the development zone export products produced in
the development zone shall be exempted from export duties.
The products processed in the development zone for export, with use
of the materials and semi-products from the inland, may be deemed as
products of the development zone if the products have been materially
processed and the value of the products have increased up to 20% or more.
The Customs shall exempt the products from export duties according to the
testimonial documents issued by the relevant competent authority.
The enterprises in the development zone want to export products of
the inland by acting as agent or purchasing shall be dealt with according
to the relevant State regulations. The products which should be levied
export duties shall be imposed export duties according to the regulations.
Article 9
The imported goods of the development zone which are reduced or
exempted from duties shall only be used within the limits of the zone.
Without the permission and complete of the Customs formalities, the goods
shall not be transferred to other uses and shall not be presumptuously
transferred, sold and leased outside the development zone.
Article 10
If the institutes in the development zone transport the replaced
machines, equipment and office stationery originally imported and
exempted from duties to the inland or the institutes of the inland which
contract constructions in the development zone transport above mentioned
equipment and materials to the inland after complete of the
constructions, they shall submit the approval documents issued by the
relevant competent authority to the Customs for examination. After the
verification and approval, the Customs shall impose duties again according
to the concrete conditions and release these goods upon examination.
Article 11
The relevant imported and exported materials of the enterprises which
conduct the businesses of processing imported materials shall be dealt
with in accordance with the Administrative Rules of the Customs of the
People's Republic of China concerning the Imported and Exported Goods for
Processing Imported Materials and the Administrative Rules of the Customs
of the People's Republic of China concerning the Imported Materials and
Components Needed by the Enterprises with Foreign Investments for carrying
out Export Contracts.
When the enterprise in the development zone wants to sell the
products produced or assembled with imported materials and components
exempted from duties to the inland market with permission of the relevant
competent authority, the enterprise shall again go through the Customs
formalities of import, and the Customs shall impose duties on the
materials and components contained in the products; When the enterprise
wants to sell or use the products in the development zone, the products
shall be exempted from or imposed duties according to the stipulations of
Article 6 of the present Rules. If the owner or his agent of the goods can
not declare clearly the name, quantity and value of the imported materials
and components contained in the products, the Customs shall impose duties
according to the product duty rate.
Article 12
If the enterprise in the development zone needs to process the
imported materials and components outside the development zone, the
enterprise shall register to the Customs by presenting the approval
documents issued by the competent authority of the development zone and
the processing contracts signed with the enterprise in the inland. The
registration book shall be issued by the Customs upon check. The processed
products shall be transported back to the development zone within the
duration stipulated in the contracts. The enterprise shall go through the
Customs formalities of conciliation by holding the registration book
within one month after the complete of the contracts.
Article 13
The imported goods outside the development zone which will be
transported temporarily into the development zone shall be declared to the
Customs. When the goods are transported back to the inland, the Customs
shall release the goods after examining the goods to be the original ones.
If the goods have not been declared to the Customs, the goods shall be
dealt with according to the regulations concerning the goods transported
from the development zone to the inland when the goods are transported
back to the inland.
Article 14
Violating the present Rules and other Customs regulations shall be
dealt with by the Customs in accordance with the Customs Law of the
People's Republic of China and other relevant regulations.
Article 15
The present Rules shall enter into force on May 15, 1988.


农业部办公厅关于加强稻飞虱等重大病虫防控工作的紧急通知

农业部办公厅


农业部办公厅关于加强稻飞虱等重大病虫防控工作的紧急通知


上海、江苏、浙江、安徽、福建、江西、湖北、湖南、广东、广西、海南省、自治区、直辖市农业(农林)厅(委、局):

  据各地监测,9月中旬以来,华南、江南双季晚稻区稻飞虱田间虫量迅速上升,大部已达到或已接近防治指标,局部百丛虫量高达万头以上。长江中下游、江淮等单季晚稻区田间虫量也呈上升态势。此外,稻纵卷叶螟、稻瘟病、稻曲病在部分稻区也呈加重发生态势。近期,大部稻区气温仍然偏高,“晚秋不凉”的气候条件特别有利于稻飞虱等病虫的发生为害。抓好晚稻生产对夺取全年粮食丰收至关重要。9月下旬至10月中旬是晚稻产量形成的关键时期,为切实做好防控工作,努力实现“虫口夺粮”的目标,特紧急通知如下:

  一、进一步加强组织动员

  在各级政府和有关部门的大力支持下,各级农业部门按照我部“三大战役”的总体部署,开展了卓有成效的工作,有力地保障了早、中稻生产安全。针对当前稻飞虱等水稻重大病虫发生形势,各级农业部门要充分认识当前病虫害发生的严重性和防治工作的艰巨性,克服麻痹思想和厌战情绪,切实做到“晚稻丰收不到手,防控工作不放松”,紧急行动起来,进一步加强组织领导,明确防控责任,增加资金投入,完善防控方案,广泛宣传动员,大力组织群众和专业化防治队伍适时开展防治行动,努力将产量损失控制在3%以内。

  二、全面准确掌握虫情

  根据当前稻飞虱等水稻重大病虫发生为害特点,各级农业部门在加强系统调查的基础上,要立即组织精干技术人员,切实加大虫情普查的力度和频率,掌握辖区内重大病虫发生分布情况和发展动态,主动与气象部门沟通联系,及时会商分析、发布预警信息,准确把握防控重点区域和最佳防治时间。同时,要通过电视、广播、报纸、手机短信等多种形式,及时将病虫信息和防控技术快捷、直观、形象地进村入户,指导农民适时防治。

  三、采取科学防控措施

  各地要根据病虫害的发生实际,采取“因地制宜、分类指导、综合防控”的对策措施。江淮、长江中下游等“两迁”害虫迁出区,要采取达标防治的对策措施,切实减轻当地危害,有效压低迁出基数;华南、江南等“两迁”害虫迁入区,要采取“压前控后”治理策略,努力减少当前发生数量,并做好外来虫源大量迁入为害的应急防控准备。华南、江南双季晚稻稻瘟病、稻曲病常发区,要抓住晚稻破口、抽穗关键时期,组织发动农民做好预防工作。要加强防治技术指导与培训,强化科学用药和综合治理,切实提高防治效果。

  四、进一步强化督导检查

  9月下旬至10月中旬,我部将根据分片包干责任制,派出督查组赴各地检查指导防控工作开展情况。各级农业部门也要层层落实分片包干联系督导制度,重点检查组织发动、防控物资、防控方案和应急措施等情况,促进各项防控措施落实到位。

   农业部办公厅

   二○○八年九月二十一日

劳动部办公厅关于通过新闻媒介通知职工回单位并对逾期不归者按自动离职或旷工处理问题的复函

劳动部办公厅


劳动部办公厅关于通过新闻媒介通知职工回单位并对逾期不归者按自动离职或旷工处理问题的复函
劳动部办公厅



吉林省劳动厅:
你厅《关于通过新闻媒介通知职工回单位并对逾期不归者按自动离职或旷工处理问题的请示》(吉劳仲字〔1995〕5号)收悉。经研究,答复如下:
按照《企业职工奖惩条例》(国发〔1982〕59号)第十八条规定精神,企业对有旷工行为的职工做除名处理,必须符合规定的条件并履行相应的程序。因此,企业通知请假、放长假、长期病休职工在规定时间内回单位报到或办理有关手续,应遵循对职工负责的原则,以书面形式
直接送达职工本人;本人不在的,交其同住成年亲属签收。直接送达有困难的可以邮寄送达,以挂号查询回执上注明的收件日期为送达日期。只有在受送达职工下落不明,或者用上述送达方式无法送达的情况下,方可公告送达,即张贴公告或通过新闻媒介通知。自发出公告之日起,经过三
十日,即视为送达。在此基础上,企业方可对旷工和违反规定的职工按上述法规做除名处理。能用直接送达或邮寄送达而未用,直接采用公告方式送达,视为无效。
企业因故通知停薪留职期限未满的职工在规定时间内回单位报到或办理有关手续,也应按照上述规定的方式通知本人,在此基础上,企业方可按照有关规定及停薪留职协议对其做除名或自动离职处理。企业对停薪留职期满后逾期不归的职工,可按照劳动人事部、国家经济委员会《关于
企业职工要求“停薪留职”问题的通知》(劳人计〔1983〕61号)第六条和劳动部《关于自动离职与职工除名如何界定的复函》(劳办发〔1994〕48号)的规定做自动离职处理。




1995年7月31日