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中华人民共和国对外贸易法(附英文)

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中华人民共和国对外贸易法(附英文)

全国人民代表大会


中华人民共和国主席令(八届第22号)

《中华人民共和国对外贸易法》已由中华人民共和国第八届全国人民代表大会常务委员会第七次会议于1994年5月12日通过,现予公布,自1994年7月1日起施行。

中华人民共和国主席 江泽民
1994年5月12日


中华人民共和国对外贸易法(附英文)

1994年5月12日第八届全国人民代表大会常务委员会第七次会议通过

目 录
第一章 总 则
第二章 对外贸易经营者
第三章 货物进出口与技术进出口
第四章 国际服务贸易
第五章 对外贸易秩序
第六章 对外贸易促进
第七章 法律责任
第八章 附 则

第一章 总 则
第一条 为了发展对外贸易,维护对外贸易秩序,促进社会主义市场经济的健康发展,制定本法。
第二条 本法所称对外贸易,是指货物进出口、技术进出口和国际服务贸易。
第三条 国务院对外经济贸易主管部门依照本法主管全国对外贸易工作。
第四条 国家实行统一的对外贸易制度,依法维护公平的、自由的对外贸易秩序。
国家鼓励发展对外贸易,发挥地方的积极性,保障对外贸易经营者的经营自主权。
第五条 中华人民共和国根据平等互利的原则,促进和发展同其他国家和地区的贸易关系。
第六条 中华人民共和国在对外贸易方面根据所缔结或者参加的国际条约、协定,给予其他缔约方、参加方或者根据互惠、对等原则给予对方最惠国待遇、国民待遇。
第七条 任何国家或者地区在贸易方面对中华人民共和国采取歧视性的禁止、限制或者其他类似措施的,中华人民共和国可以根据实际情况对该国家或者该地区采取相应的措施。

第二章 对外贸易经营者
第八条 本法所称对外贸易经营者,是指依照本法规定从事对外贸易经营活动的法人和其他组织。
第九条 从事货物进出口与技术进出口的对外贸易经营,必须具备下列条件,经国务院对外经济贸易主管部门许可:
(一)有自己的名称和组织机构;
(二)有明确的对外贸易经营范围;
(三)具有其经营的对外贸易业务所必需的场所、资金和专业人员;
(四)委托他人办理进出口业务达到规定的实绩或者具有必需的进出口货源;
(五)法律、行政法规规定的其他条件。
前款规定的实施办法由国务院规定。
外商投资企业依照有关外商投资企业的法律、行政法规的规定,进口企业自用的非生产物品,进口企业生产所需的设备、原材料和其他物资,出口其生产的产品,免予办理第一款规定的许可。
第十条 国际服务贸易企业和组织的设立及其经营活动,应当遵守本法和其他有关法律、行政法规的规定。
第十一条 对外贸易经营者依法自主经营、自负盈亏。
第十二条 对外贸易经营者从事对外贸易经营活动,应当信守合同,保证商品质量,完善售后服务。
第十三条 没有对外贸易经营许可的组织或者个人,可以在国内委托对外贸易经营者在其经营范围内代为办理其对外贸易业务。
接受委托的对外贸易经营者应当向委托方如实提供市场行情、商品价格、客户情况等有关的经营信息。委托方与被委托方应当签订委托合同,双方的权利义务由合同约定。
第十四条 对外贸易经营者应当按照国务院对外经济贸易主管部门的规定,向有关部门提交与其对外贸易经营活动有关的文件及资料。有关部门应当为提供者保守商业秘密。

第三章 货物进出口与技术进出口
第十五条 国家准许货物与技术的自由进出口。但是,法律、行政法规另有规定的除外。
第十六条 属于下列情形之一的货物、技术,国家可以限制进口或者出口:
(一)为维护国家安全或者社会公共利益,需要限制进口或者出口的;
(二)国内供应短缺或者为有效保护可能用竭的国内资源,需要限制出口的;
(三)输往国家或者地区的市场容量有限,需要限制出口的;
(四)为建立或者加快建立国内特定产业,需要限制进口的;
(五)对任何形式的农业、牧业、渔业产品有必要限制进口的;
(六)为保障国家国际金融地位和国际收支平衡,需要限制进口的;
(七)根据中华人民共和国所缔结或者参加的国际条约、协定的规定,需要限制进口或者出口的。
第十七条 属于下列情形之一的货物、技术,国家禁止进口或者出口:
(一)危害国家安全或者社会公共利益的;
(二)为保护人的生命或者健康,必须禁止进口或者出口的;
(三)破坏生态环境的;
(四)根据中华人民共和国所缔结或者参加的国际条约、协定的规定,需要禁止进口或者出口的。
第十八条 国务院对外经济贸易主管部门应当会同国务院有关部门,依照本法第十六条、第十七条的规定,制定、调整并公布限制或者禁止进出口的货物、技术目录。
国务院对外经济贸易主管部门或者由其会同国务院有关部门,经国务院批准,可以在本法第十六条、第十七条规定的范围内,临时决定限制或者禁止前款规定目录以外的特定货物、技术的进口或者出口。
第十九条 对限制进口或者出口的货物,实行配额或者许可证管理;对限制进口或者出口的技术,实行许可证管理。
实行配额或者许可证管理的货物、技术,必须依照国务院规定经国务院对外经济贸易主管部门或者由其会同国务院有关部门许可,方可进口或者出口。
第二十条 进出口货物配额,由国务院对外经济贸易主管部门或者国务院有关部门在各自的职责范围内,根据申请者的进出口实绩、能力等条件,按照效益、公正、公开和公平竞争的原则进行分配。
配额的分配方式和办法由国务院规定。
第二十一条 对文物、野生动植物及其产品等货物、物品,其他法律、行政法规有禁止进出口或者限制进出口规定的,依照有关法律、行政法规的规定办理。

第四章 国际服务贸易
第二十二条 国家促进国际服务贸易的逐步发展。
第二十三条 中华人民共和国在国际服务贸易方面根据所缔结或者参加的国际条约、协定中所作的承诺,给予其他缔约方、参加方市场准入和国民待遇。
第二十四条 国家基于下列原因之一,可以限制国际服务贸易:
(一)为维护国家安全或者社会公共利益;
(二)为保护生态环境;
(三)为建立或者加快建立国内特定的服务行业;
(四)为保障国家外汇收支平衡;
(五)法律、行政法规规定的其他限制。
第二十五条 属于下列情形之一的国际服务贸易,国家予以禁止:
(一)危害国家安全或者社会公共利益的;
(二)违反中华人民共和国承担的国际义务的;
(三)法律、行政法规规定禁止的。
第二十六条 国务院对外经济贸易主管部门和国务院有关部门,依照本法和其他有关法律、行政法规,对国际服务贸易进行管理。

第五章 对外贸易秩序
第二十七条 对外贸易经营者在对外贸易经营活动中,应当依法经营,公平竞争,不得有下列行为:
(一)伪造、变造或者买卖进出口原产地证明、进出口许可证;
(二)侵害中华人民共和国法律保护的知识产权;
(三)以不正当竞争手段排挤竞争对手;
(四)骗取国家的出口退税;
(五)违反法律、行政法规规定的其他行为。
第二十八条 对外贸易经营者在对外贸易经营活动中,应当依照国家有关规定结汇、用汇。
第二十九条 因进口产品数量增加,使国内相同产品或者与其直接竞争的产品的生产者受到严重损害或者严重损害的威胁时,国家可以采取必要的保障措施,消除或者减轻这种损害或者损害的威胁。
第三十条 产品以低于正常价值的方式进口,并由此对国内已建立的相关产业造成实质损害或者产生实质损害的威胁,或者对国内建立相关产业造成实质阻碍时,国家可以采取必要措施,消除或者减轻这种损害或者损害的威胁或者阻碍。
第三十一条 进口的产品直接或者间接地接受出口国给予的任何形式的补贴,并由此对国内已建立的相关产业造成实质损害或者产生实质损害的威胁,或者对国内建立相关产业造成实质阻碍时,国家可以采取必要措施,消除或者减轻这种损害或者损害的威胁或者阻碍。
第三十二条 发生第二十九条、第三十条、第三十一条规定的情况时,国务院规定的部门或者机构应当依照法律、行政法规的规定进行调查,作出处理。

第六章 对外贸易促进
第三十三条 国家根据对外贸易发展的需要,建立和完善为对外贸易服务的金融机构,设立对外贸易发展基金、风险基金。
第三十四条 国家采取进出口信贷、出口退税及其他对外贸易促进措施,发展对外贸易。
第三十五条 对外贸易经营者可以依法成立和参加进出口商会。
进出口商会应当遵守法律、行政法规,依照章程对其会员的对外贸易经营活动进行协调指导,提供咨询服务,向政府有关部门反映会员有关对外贸易促进方面的建议,并积极开展对外贸易促进活动。
第三十六条 中国国际贸易促进组织依照章程开展对外联系,举办展览,提供信息、咨询服务和其他对外贸易促进活动。
第三十七条 国家扶持和促进民族自治地方和经济不发达地区发展对外贸易。

第七章 法律责任
第三十八条 走私禁止进出口或者限制进出口的货物,构成犯罪的,依照惩治走私罪的补充规定追究刑事责任;不构成犯罪的,依照海关法的规定处罚。国务院对外经济贸易主管部门并可以撤销其对外贸易经营许可。
第三十九条 伪造、变造进出口原产地证明、进出口许可证,依照刑法第一百六十七条的规定追究刑事责任;买卖进出口原产地证明、进出口许可证或者买卖伪造、变造的进出口原产地证明、进出口许可证,比照刑法第一百六十七条的规定追究刑事责任。
单位犯前款罪的,判处罚金,并对单位直接负责的主管人员和其他直接责任人员依照或者比照刑法第一百六十七条的规定追究刑事责任。国务院对外经济贸易主管部门并可以撤销其对外贸易经营许可。
明知是伪造、变造的进出口许可证而用以进口或者出口货物,依照本法第三十八条的规定处罚。
第四十条 违反本法规定,进口或者出口禁止进出口或者限制进出口的技术,构成犯罪的,比照惩治走私罪的补充规定追究刑事责任。
第四十一条 国家对外贸易工作人员玩忽职守、徇私舞弊或者滥用职权,构成犯罪的,依法追究刑事责任;不构成犯罪的,给予行政处分。
国家对外贸易工作人员利用职务上的便利,索取他人财物,或者非法收受他人财物为他人谋取利益,构成犯罪的,依照惩治贪污罪贿赂罪的补充规定追究刑事责任;不构成犯罪的,给予行政处分。

第八章 附 则
第四十二条 国家对边境城镇与接壤国家边境城镇之间的贸易以及边民互市贸易,采取灵活措施,给予优惠和便利。具体办法由国务院规定。
第四十三条 中华人民共和国的单独关税区不适用本法。
第四十四条 本法自1994年7月1日起施行。

FOREIGN TRADE LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the 7th Session of the Standing Committee of the 8thNational People's Congress and Promulgated on May 12, 1994)

Whole document
FOREIGN TRADE LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the 7th Session of the Standing Committee of the 8th
National People's Congress and Promulgated on May 12, 1994)

Chapter I Principles
Article 1
This Law is formulated with a view to developing the foreign trade,
maintaining the foreign trade order and promoting a healthy development of
the socialist market economy.
Article 2
Foreign trade as mentioned in this Law shall cover the import and
export of goods, technologies and the international trade in services.
Article 3
The authority responsible for foreign trade and economic relations
under the State Council is in charge of the administration of the foreign
trade of the entire country pursuant to this Law.
Article 4
The State shall apply the foreign trade system on a uniform basis and
maintain a fair and free foreign trade order in accordance with law.
The State encourages the development of its foreign trade, exercises
the initiative of localities and safeguards the autonomy of business
operation of the foreign trade dealers.
Article 5
The People's Republic of China promotes and develops trade ties with
other countries and regions on the principles of equality and mutual
benefit.
Article 6
The People's Republic of China shall, under international treaties or
agreements to which the People's Republic of China is a contracting party
or a participating party, grant the other contracting parties or
participating parties, or on the principles of mutual advantage and
reciprocity, grant the other party most-favored-nation treatment or
national treatment within the field of foreign trade.
Article 7
In the event that any country or region applies discriminatory
prohibition, restriction or other like measures against the People's
Republic of China in respect of trade, the People's Republic of China may,
as the case may be, take counter-measures against the country or region in
question.

Chapter II Foreign Trade Dealers
Article 8
Foreign trade dealers as mentioned in this Law shall cover the legal
entities and other organizations engaged in foreign trade dealings in
compliance with the provisions of this Law.
Article 9
A foreign trade dealer who intends to engage in the import and export
of goods and technologies shall fulfill the following requirements and
acquire the permit from the authority responsible for foreign trade and
economic relations under the State Council:
1. having its own name and corporate structure;
2. having definite scope of business in foreign trade;
3. having place of business, financial resources and professional
personnel essential to the foreign trade dealings which it intends to
engage in;
4. having a required record of import and export which were effected
on its behalf or having necessary sources of goods for import or export;
5. other requirements provided in relevant laws and administrative
regulations.
The detailed rules for the implementation of the preceding paragraph
are to be laid down by the State Council.
Enterprises with foreign investment shall be exempt from the permit
requirement provided in paragraph 1 with respect to their import of
non-productive articles for their own use, import of equipments and raw
materials and other articles necessary for their production as well as the
export of the products they produce under the relevant provisions of laws
and administrative regulations governing enterprises with foreign
investment.
Article 10
The establishment and operation of enterprises and organizations
engaged in international trade in services shall be in compliance with the
provisions of this Law and other relevant laws and administrative
regulations.
Article 11
Foreign trade dealers shall enjoy full autonomy in their business
operation and be responsible for their own profits and losses in
accordance with law.
Article 12
In foreign trade activities foreign trade dealers should honor their
contracts, ensure the quality of the commodity and perfect the after-sale
services.
Article 13
Any organization or individual without foreign trade operation permit
may entrust a foreign trade dealer located in China as its agent to
conduct its foreign trade business within the business scope of the
latter.
The entrusted foreign trade dealer shall provide the principal with
actual business information such as market situation, commodity prices and
client position. The agent and the principal shall conclude and sign an
agency agreement, in which the rights and obligations of both parties
should be specified.
Article 14
Foreign trade dealers are obligated to provide documents and
information in relation to their foreign trade dealings to the relevant
authorities pursuant to the regulations of the authority responsible for
foreign trade and economic relations under the State Council. The relevant
authorities shall not disclose the business proprietary information
provided by the dealers.

Chapter III Import and Export of Goods and Technologies
Article 15
The State allows free import and export of goods and technologies
except where laws or administrative regulations provided otherwise.
Article 16
The State may impose restrictions on the import or export of goods and
technologies in any of the following circumstances:
(1) where the import or export shall be restricted in order to
safeguard the national security or public interest;
(2) where the export shall be restricted on account of domestic
shortage in supply or effective protection of exhaustible domestic
resources;
(3) where the export shall be restricted due to the limited market
capacity of the importing country or region;
(4) where the import shall be restricted in order to establish or
accelerate the establishment of a particular domestic industry;
(5) where the restriction on the import of agricultural, animal
husbandry or fishery products in any form is necessary;
(6) where the import shall be restricted in order to maintain the
State's international financial status and the balance of international
payments.
(7) where, as the international treaties or agreements to which the
People's Republic of China is a contracting party or a participating party
require, the import or export shall be restricted.
Article 17
The State prohibits the import or export of any goods or technologies
in any of the following circumstances:
(1) where such goods or technologies will endanger national security
or public interest;
(2) where the import or export of such goods or technologies must be
prohibited in order to protect human life or health;
(3) where such goods or technologies will disrupt the ecological
environment;
(4) where the import or export of such goods or technologies shall be
prohibited in accordance with the provisions of international treaties or
agreements to which the People's Republic of China is a contracting party
or participating party.
Article 18
The authority responsible for foreign trade and economic relations
under the State Council shall, in collaboration with the relevant
authorities under the State Council and in accordance with the provisions
of Article 16 and Article 17 of this Law, formulate, adjust and publish
the list of goods and technologies whose import or export are subject to
restrictions or prohibitions.
Upon the approval of the State Council the authority responsible for
foreign trade and economic relations under the State Council may, within
the framework of Article 16 and Article 17, independently or in
collaboration with the relevant authorities under the State Council
determine, on a temporary basis, to impose restriction or prohibition on
the import or export of particular goods or technologies not included in
the list mentioned in the preceding paragraph.
Article 19
Goods whose import or export is restricted shall be subject to quota
and/or licensing control; technologies whose import or export is
restricted shall be subject to licensing control.
Import or export of any goods and technologies subject to quota and/or
licensing control will be effected only with the approval of the
authorities responsible for foreign trade and economic relations under the
State Council or the joint approval of the foregoing authorities and other
authorities concerned under the State Council in compliance with the
provisions of the State Council.
Article 20
Import and export quotas of goods shall be distributed on the basis of
the conditions including but not limited to the actual import or export
performance and capability of the applicants in foreign trade dealings and
on the basis of the principles of efficiency, impartiality, transparency
and fair competition by the authority responsible for foreign trade and
economic relations under the State Council or the relevant authorities
under the State Council within their respective responsibilities.
The ways and means of the distribution of quotas are to be regulated
by the State Council.
Article 21
Where the import or export of goods, articles such as cultural
relics, wildlife animals, plants and the products thereof are prohibited
or restricted by other laws or administrative regulations, the provisions
of the laws and regulations in question shall be observed.

Chapter IV International Trade in Services
Article 22
The State promotes the progressive development of the international
trade in services.
Article 23
With respect to international trade in services, the People's Republic
of China, pursuant to the commitments made in international treaties or
agreements to which the People's Republic of China is a contracting party
or a participating party, grants the other contracting parties and
participating parties market access and national treatment.
Article 24
The State may restrict international trade in services on the basis of
any of the following considerations:
1. in order to safeguard the national security or public interest;
2. in order to protect the ecological environment;
3. in order to establish or accelerate the establishment of a
particular domestic service industry;
4. in order to maintain the State's balance of international payments;
5. other restrictions provided in relevant laws and administrative
regulations.
Article 25
The State prohibits any international trade in services which:
1. may endanger national security or public interest;
2. is contrary to the international obligations undertaken by the
People's Republic of China;
3. is prohibited by relevant laws and administrative regulations.
Article 26
The authority responsible for foreign trade and economic relations
under the State Council and the relevant authorities under the State
Council are responsible for the administration of international trade in
services in accordance with this Law and other relevant laws and
administrative regulations.

Chapter V Foreign Trade Order
Article 27
In foreign trade activities, foreign trade dealers shall operate their
business in accordance with law and abide by the principle of fair
competition and are prohibited from the following acts:
(1) forgery, distortion or trading of certificates of country of
origin and import or export licenses;
(2) infringement on the intellectual property rights protected by the
laws of the People's Republic of China;
(3) squeezing out competitors with undue conducts of competition;
(4) defrauding the State of the refunded tax on exports;
(5) other acts contrary to the provisions of laws and administrative
regulations.
Article 28
In foreign trade activities, foreign trade dealers shall settle and
use foreign exchanges in accordance with relevant regulations of the
State.
Article 29
Where a product is imported in such increased quantities as to cause
or threaten to cause serious injury to domestic producers of like or
directly competitive products, the State may take necessary safeguard
measures to remove or ease such injury or threat of injury.
Article 30
Where a product is imported at less than normal value of the product
and causes or threatens to cause material injury to an established
domestic industry concerned, or materially retards the establishment of a
particular domestic industry, the State may take necessary measures in
order to remove or ease such injury or threat of injury or retardation.
Article 31
Where an imported product is subsidized in any form directly or
indirectly by the country of export and causes or threatens to cause
material injury to an established domestic industry concerned or
materially retards the establishment of a domestic industry, the State may
take necessary measures in order to remove or ease such injury or threat
of injury or retardation.
Article 32
In the events referred to in Article 29, Article 30 and Article 31,
the authority or agency designated by the State Council shall conduct
investigations and make determinations in accordance with relevant laws
and administrative regulations.

Chapter VI Promotion of Foreign Trade
Article 33
The State shall establish and improve financial institutions for
foreign trade and establish funds for foreign trade development and risk
as the development of foreign trade requires.
Article 34
The State may take import and export credit, export tax refund and
other foreign trade promotion measures for the purpose of the development
of foreign trade.
Article 35
Foreign trade dealers may establish or join Chambers of Commerce for
Importers and Exporters in accordance with law.
Chambers of Commerce for Importers and Exporters shall abide by
relevant laws and administrative regulations, coordinate and guide the
foreign trade activities of their members under their Articles of
Association, provide advisory services, report to the relevant authorities
of the Government the suggestions of their members with respect to foreign
trade promotion, and actively promote foreign trade.
Article 36
The international trade promotion organization of China shall, in
accordance with its Articles of Association, engage in development of
foreign trade relations, sponsor exhibitions, provide information and
advisory services and carry out other foreign trade promotive activities.
Article 37
The State shall support and promote the development of foreign trade
in national autonomous areas and economically under-developed areas.

Chapter VII Legal Liabilities
Article 38
Anyone who smuggles goods that are subject to import or export
prohibitions or restrictions, and hereby commits criminal offenses, shall
be subject to criminal prosecution pursuant to the Supplementary Decision
on the Punishment of Smuggling Crimes. Those offenses of smuggling which
do not constitute crimes shall be subject to sanctions under the
provisions of the Customs Law. In addition, the authority responsible for
foreign trade and economic relations under the State Council may withdraw
the foreign trade operation permit of the offender in question.
Article 39
Anyone who commits forgery distortion of certificates of country of
origin or license for import or export shall be subject to criminal
prosecution under Article 167 of the Criminal Law. Anyone who commits
trading of certificates of country of origin or license for import or
export or trading of forged or distorted certificates of country of origin
or license for import or export shall be subject to criminal prosecution
in the light of Article 167 of the Criminal Law.
Where the criminal offenses referred to in the preceding paragraph are
committed by an entity, the entity in question shall be imposed fine while
the persons in charge of the entity directly responsible for the offenses
and other persons directly responsible for the offenses shall be subject
to criminal prosecutions in accordance with or in the light of Article 167
of the Criminal Law. In addition, the authority responsible for foreign
trade and economic relations under the State Council may withdraw the
foreign trade operation permit of the entity in question.
Anyone who knowingly uses forged or distorted import or export license
in importing or exporting goods shall be imposed sanctions in accordance
with the provisions of Article 38 of this Law.
Article 40
Anyone who imports or exports technologies that are subject to import
or export prohibitions or restrictions in violation of this Law and
commits criminal offenses, shall be subject to criminal prosecutions in
the light of the Supplementary Decision on the Punishment of Smuggling
Crime.
Article 41
Personnel serving in the State's foreign trade authorities who commit
any neglect of duty, malpractice, irregularities or abuse of power, which
constitute criminal offenses, shall be subject to criminal prosecutions
pursuant to law; as to those offenses which do not constitute crimes,
administrative sanctions shall apply.
Personnel serving in the State's foreign trade authorities who extort
property from others with job convenience or illegally accept others'
property and seek advantages for them in return and thus commit criminal
offenses shall be subject to criminal prosecutions in accordance with the
Supplementary Decision on the Punishment of Embezzlement and Bribery
Crimes; where such conducts do not constitute criminal offenses,
administrative sanctions shall apply.

Chapter VIII Final Provisions
Article 42
The State applies flexible measures, provides favorable conditions
and conveniences to the trade between the towns on the frontier and those
towns of neighboring countries on frontier as well as trade among border
residents. Detailed rules are to be laid down by the State Council.
Article 43
This Law shall not apply to the separate customs territories of the
People's Republic of China.
Article 44
This Law shall enter into force as of July 1, 1994.


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国家税务总局关于加油机安装税控装置的通告

国家税务总局


国家税务总局关于加油机安装税控装置的通告
国税发[2000]76号



为了贯彻落实国务院关于清理整顿小炼油厂和规范原油成品油流通秩序的工作部署,加强加油站的税收管理,堵塞税收漏洞,国家税务总局决定在全国的加油站加油机安装税控装置,现就有关问题通告如下:
一、全国各地加油站要按照《国务院办公厅转发国家经贸委等部门关于清理整顿小炼油厂和规范原油成品油流通秩序意见的通知》(国办发〔1999〕38号)和国家经贸委等五部委《关于印发〈关于清理整顿成品油流通企业和规范成品油流通秩序的实施意见〉的通知》的规定,凡
经清理整顿合格的加油站(点)必须安装税控装置。
加油站要积极配合税务机关及有关部门安装税控装置工作的实施,保证在2000年10月底前全部安装完毕。
二、目前通过防爆、计量、税控功能检测并取得合格证的A类税控装置及生产厂家有:
(一)广东省汕头金税科技有限公司的BAJ51加油机计税器
(二)湖南计算机股份有限公司的HCC188加油机税控计量器
(三)杭州大自然智能卡有限公司的SK-II加油税控机
(四)北京中软融兴智能卡有限公司的OM-200系列加油机税控装置
(五)四川宝兴电子科技有限公司的SL-9801燃油加油机税控装置
(六)江苏东富石油自动化设备有限公司的SKDF-1型燃油加油机税控装置
(七)江苏万成自动化控制设备有限公司的WSK加油机税控装置
(八)北京长空工业有限公司的SK系列加油机防爆税控装置
(九)航天科技有限公司的CASIL-TCTD加油机税控装置
(十)海南金牌信息技术公司的MIC-A燃油加油机税控装置
(十一)深圳颖臻电子技术科技有限公司的SJ-SK9928加油机税控装置
(十二)江西高安市金山电气有限公司的GMS-1100K加油机税控装置
(十三)沈阳新阳石油设备制造公司的TK-1型加油机税控装置
三、凡未取得防爆、计量、税控合格证的产品,一律不得安装使用。
四、国家税务总局不再鉴定A类加油机税控装置。
五、各地税务机关要认真做好加油机税控装置的选型工作,通过招标的方式选择生产厂家及其产品。
六、在税控装置选型、安装过程中,任何单位和个人不得擅自加价和变相提高税控装置的价格。除按国家法律、法规规定可以收取的费用外,任何部门不得搭车收取其他费用。各地税务机关不得借安装税控装置之机乱收费,直接或间接牟取任何经济利益。凡税务机关通过推行安装税控
装置,直接或间接谋取商业利益的,一旦查实,除进行经济处罚外,要追究当事人的责任。
特此通告。



2000年5月8日

遵义市价格调节基金征集使用管理办法(试行)

贵州省遵义市人民政府


遵义市人民政府令




第48号



《遵义市价格调节基金征集使用管理办法(试行)》已经市人民政府(2008)第6次常务会议暨第6次市长办公会议审议通过,现印发给你们,请遵照执行。





代市长:王晓光


二〇〇八年十一月十一日





遵义市价格调节基金征集使用管理办法(试行)



第一章 总 则

第一条 为适应社会主义市场经济的要求,建立政府运用经济手段平抑市场价格的调控机制,增强政府调控市场价格的能力,保持市场价格总水平的基本稳定,安定人民生活,根据《中华人民共和国价格法》的规定,结合我市实际,制定本办法。

第二条 本办法所称价格调节基金,是指政府为稳定和调控与人民生活关系密切的重要商品价格,依法征集的基金。

针对特定行业或资源性产品征收的专项价格调节基金,专门用于特定产品市场价格和供求关系的调节,其征收使用管理办法另行制定。

第三条 价格调节基金由市人民政府价格调节基金管理委员会统一征集、使用、管理。

价格调节基金管理委员会办公室设在市价格行政主管部门,负责价格调节基金的日常管理工作,市财政、审计、税务部门参与办公室工作。



第二章 价格调节基金的征收和解缴

第四条 凡在本市行政区域内从事生产经营活动,缴纳增值税、消费税、营业税的各类企业、事业单位、个体工商户和其他有经营收入的单位,均应按月缴纳价格调节基金。缴纳标准为销售收入或营业收入的1‰。

价格调节基金的缴纳期限,与增值税、消费税、营业税的缴纳期限相同。

第五条 价格调节基金委托国税、地税部门代为征收。价格调节基金缴纳单位和个人向所属国税、地税部门申报缴纳税款时一并申报缴纳价格调节基金。税务机关每月25日前汇总解缴市财政价格调节基金专户储存。

已缴纳专项价格调节基金的特定行业或资源性产品,凭缴纳证明,不再按本办法第四条的规定缴纳价格调节基金。

税务部门代征价格调节基金,由财政部门指定银行征缴专户。代征单位应当建立会计账册,进行会计核算,及时提供合法、真实、准确、完整的会计信息。

第六条 征收价格调节基金应当使用财政部门监制的票据,并作为缴纳人缴纳价格调节基金的依据。



第三章 价格调节基金的使用、管理和监督

第七条 价格调节基金实行收支两条线管理制度,专户储存、专款专用,任何单位和个人不得截留、挪用。

价格调节基金实行年度预决算制度,年终结余结转下年滚动使用。预决算由价格调节基金管理委员会办公室编制,报价格调节基金管理委员会审查批准。

第八条 价格调节基金的使用范围:

(一)政策性补偿;

(二)平抑粮油副食品等生活必需品价格异常波动;

(三)对困难群体的动态价格救助;

(四)支持重要商品储备;

(五)为保障供给、促进流通和结构调整进行的政府资助;

(六)市政府规定的其他调控价格的相关工作。

第九条 建立价格调节基金储备制度,储备金总额为当年征收总额的10--15%。

第十条 价格调节基金的使用方式分拨款、补助、补贴和贷款贴息四种。

第十一条 使用价格调节基金项目的申报和审批。

申请使用价格调节基金的单位,原则上应在每年11月底前提出下年度申请报告。申请报告应附项目方案、可行性报告、用款计划等资料。

价格调节基金管理委员会办公室根据政府价格调控目标与重点,结合市场发展趋势和年度基金收支计划,对申请项目进行审查、评估论证、综合平衡后提出初审意见,报价格调节基金管理委员会审定。

市场价格异常波动对人民生活造成严重影响需政府采取应急调控措施时,由价格行政主管部门和政府其他相关部门提出调控方案,报经价格调节基金管理委员会批准实施。

未按期足额缴纳价格调节基金的地区、企业、事业单位和个人不得申请使用价格调节基金。

第十二条 使用价格调节基金的单位要设立专门账户,进行会计核算,严格按批准用途使用,不得截留和挪用,并按项目进度向价格调节基金管理委员会办公室报送项目资金使用情况和结算报告、效果评估报告。

第十三条 价格调节基金用于贷款贴息的,应当根据项目投资建设周期或改造周期的长短,确定贴息时间。贴息金额原则上为实际支付的贷款利息。

第十四条 价格调节基金管理委员会办公室应对使用价格调节基金的项目进行使用前评估、使用期间跟踪监督、使用后结算审查,确保专款专用;严格执行财政性资金使用程序和项目资金按进度拨款制度;坚持“前款不清、后款不拨”的使用原则。为避免资金结余在项目用款单位,每年12月份,原则上不安排新的项目资金。

第十五条 价格调节基金管理委员会办公室根据实际工作需要,编制年度工作经费预算,报价格调节基金管理委员会批准执行。

第十六条 财政部门对价格调节基金征收和使用情况进行财务监督,参与对使用项目的事前论证、事中检查和事后监督。

审计部门对价格调节基金的年度预算收支执行情况及项目资金使用情况进行定期审计,实施审计监督。

监察部门对价格调节基金征收使用管理情况实施行政监察。



第四章 奖励和处罚

第十七条 价格调节基金管理委员会应当对价格调节基金征收管理工作做出贡献的单位和个人给予表彰和奖励。

第十八条 违反本办法规定不按期缴纳价格调节基金的单位和个人,由价格调节基金征收部门追缴。情节严重的,由价格行政主管部门按照《中华人民共和国价格法》第三十九条的规定,责令停业整顿。

第十九条 违反本办法规定不按审批项目规定的用途使用价格调节基金,管理不善造成基金损失的,停止拨款,收回资金,并追究项目单位和当事人的责任。

第二十条 价格调节基金征收、管理工作人员以权谋私、滥用职权、玩忽职守造成损失的,按有关法律法规规定进行处理。



第五章 附 则

第二十一条 市价格调节基金管理委员会根据本办法制定实施细则。

第二十二条 本办法由市价格调节基金管理委员会办公室负责解释。

第二十三条 本办法自二00九年元月一日起施行。