关于印发《浙江省司法行政系统执法评议考核办法》的通知

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关于印发《浙江省司法行政系统执法评议考核办法》的通知

浙江省司法厅


关于印发《浙江省司法行政系统执法评议考核办法》的通知

浙司〔2010〕136号




各市司法局、义乌市司法局,省监狱管理局,省劳动教养管理局,厅机关各执法处室:

现将《浙江省司法行政系统执法评议考核办法》印发给你们,请认真执行。执行中发现的问题,请及时报告省厅。

自2010年起,省厅将依据该《办法》对各相关单位的执行情况进行考评,请各相关单位充分做好准备工作。







二〇一〇年十月十一日



浙江省司法行政系统执法评议考核办法



第一章 总 则

第一条 为落实执法责任,强化司法行政机关内部执法监督,提高执法质量,促进司法行政机关及其执法人员严格、公正、文明执法,切实推进依法行政,根据省政府办公厅《关于进一步深化完善和全面推行行政执法责任制的实施意见》要求,结合我省司法行政机关执法实际,制定本办法。
  第二条 本办法规定的执法评议考核,是指省司法厅对设区的市司法局和厅机关所属执法机构以及省劳动教养管理局等依法开展行政执法情况进行的考查、评价、奖惩活动。
第三条 执法评议考核应当遵循公平、公正、公开的原则;评议考核的标准、过程和结果应当予以公开。



第二章 评议考核的内容和要求

第四条 执法评议考核主要内容包括:

(一)行政执法基础工作开展情况;

(二)履行行政审批、行政许可、行政确认职责情况;

(三)履行行政处罚、行政强制措施、国家司法考试违纪处理职责情况;

(四)办理行政复议、行政诉讼、国家赔偿案件以及执法投诉、申诉案件情况;

(五)内部执法监督和执法过错责任追究情况;

(六)其他行政管理中的执法情况。

第五条 行政执法基础工作基本要求:

(一)重视依法行政,建立依法行政第一责任人制度,积极推行行政执法责任制,并列入年度工作计划和议事日程,完成上级部署的依法行政各项工作;建立健全局长办公会议等重大决策机制,完善决策程序并建立台帐记录,推行决策评价制度;

(二)执法职责明确并落实到具体执法岗位和执法人员;执法人员具有行政执法资格且熟知本岗位实施的法律、法规、规章和其他规范性文件;

(三)上下级机关、各部门之间配合协作,无推诿扯皮现象,执法流程清晰、明确、具体;

(四)制定行政执法责任制实施方案;建立和落实行政执法学法、执法评议考核、执法责任追究、执法投诉举报等制度;认真开展执法评议考核自评,按时报送执法评议考核自查自评材料;

(五)落实加强法制机构建设要求,机构设置、人员配置与承担工作职责相适应。

第六条 履行行政审批、行政许可、行政确认职责基本要求:

(一)依法呈报、审批、许可法律服务机构和法律服务人员执业;

(二)依法考核授予法律服务人员执业资格;

(三)依法作出行政确认及其他行政决定。

第七条 履行行政处罚、行政强制措施、国家司法考试违纪处理职责基本要求:

(一)执法主体符合法定职权,无越权办案情形;

(二)行政执法人员具有执法证书,无不具有执法证书的人员进行行政执法的情形;

(三)作出处罚、处理决定认定事实清楚,证据确凿,定性及适用法律依据正确,程序合法,内容适当;

(四)依法采取、执行行政强制措施。

第八条 办理行政复议、行政诉讼、国家赔偿案件以及执法投诉、申诉案件基本要求:

(一)依法办理行政复议,无符合法定受理条件不依法受理、不依法作出复议决定或者复议决定被人民法院依法撤销等情形;

(二)依法办理行政应诉,无拒不出庭、不及时向法院提交诉讼证据等情形;

(三)依法办理国家赔偿,对违法行为无拖延确认、不予确认或者不依法赔偿等情形;

(四)依法处理执法投诉、申诉,无推诿、拖延、敷衍等情形。

第九条 执法监督和执法过错责任追究工作基本要求:

(一)严格执行上级监督决定和命令,无拒不执行、拖延执行等情形;

(二)对已发现的错误案件,及时纠正,无故意隐瞒、拒不纠正的情形;

(三)依法及时追究责任人的过错责任,无应当追究而不予追究、加重或者减轻追究的情形。

第十条 履行管理职责基本要求:

(一)依法及时履行职责,无应当履行而不履行的行政不作为情形;

(二)依法正确履行职责,无因具体行政行为违法或者明显不当导致行政复议决定撤销、行政诉讼败诉或者国家赔偿等情形;

(三)依法制定规范性文件,规范性文件无与国家法律、法规规章相抵触的内容;

(四)及时、准确、全面公开执法权限、依据和程序等必须公开的执法事项;

(五)执法文书制作规范、完备并依法送达;

(六)执法档案管理规范、齐全;

(七)按照要求应当报送备案的执法情况,无不报备或者不及时报备的情形;

(八)登记、统计、上报各类执法情况过程中应当实事求是,严格遵守有关规定,无弄虚作假、隐瞒不报的情形。

第十一条 考核总分由基本分和奖励加分两部分组成,基本分为100分。

具有下列情形之一的,可酌情加分:

(一)本单位获得当地政府依法行政考核优秀等次的;

(二)行政执法和法制工作有创新或者执法成效突出并获得相关部门认定的;

(三)积极履行管理职责,作出的行政处罚、行政强制措施、国家司法考试违纪处理等,定性正确,程序到位,办案质量较高或者办理的行政复议、行政应诉、国家赔偿案件,被维持或胜诉的。

第三章 评议考核的组织实施

第十二条 执法评议考核工作在厅行政执法责任制工作领导小组领导下,由领导小组办公室组织实施,办公室设在厅法制处。

第十三条 执法评议考核原则上每年组织一次,以上年11月初至当年10月底为一考核年度。行为和结果不在同一考核年度的,原则上列入结果所在年度考核。

被评议考核的单位应当按照本办法要求进行自查自评。

第十四条 厅行政执法责任制工作领导小组办公室可以单独或者会同厅机关执法机构以及省劳动教养管理局等组成考核小组进行评议考核。

对评议考核中发现的执法问题应当向被考评单位反馈,并提出整改意见。

第十五条 执法评议考核采取平时考查与年度考核相结合的方法,考核结果分为优秀、合格、不合格三个等次。具体计分办法根据评分细则确定。

考核结果由厅长办公会议根据执法评议考核小组提出的考核等次建议确定。对市司法局的考核结果计入省厅综合考核成绩。

第十六条 有下列情形之一的,当年度考核不得被评为优秀等次:

(一)对存在的执法问题,经责令整改仍拒绝纠正的;

(二)执法人员在执法过程中违反党风廉政建设规定,受到党纪政纪处分的;

(三)执法人员在执法活动中徇私枉法被开除公职或者被追究刑事责任的;

(四)违法行政造成不良后果的。

第十七条 有下列情形之一的,当年度考核应当确定为不合格等次:

(一)在各类执法活动中,违法行使职权致人重伤或者死亡的;

(二)因违法行政引发群体性事件或者其他重大事件,造成严重后果的;

(三)因重大执法问题被新闻媒体曝光,经查证属实,造成恶劣社会影响的;

(四)拒绝接受考核评议或者严重弄虚作假、经责令整改拒不纠正的。

第十八条 对评议考核结果有异议的,可在接到考核结果之日起5日内,向厅行政执法责任制工作领导小组办公室书面申请复核。
  第十九条 评议考核结果应当予以通报。对评议考核结果获得优秀等次的单位和在行政执法中表现突出的个人,应当予以表彰。连续三年获得优秀等次的单位,可以记功嘉奖。

考核结果不合格的单位应当予以通报批评,责令限期整改;取消其当年度省厅综合考核优秀等次和其他相关评优授奖资格。

评议考核结果抄送被考评单位所属人民政府。

第二十条 对厅机关列入考核的律师管理处、公证管理处、司法鉴定管理处、国家司法考试处、省法律援助中心以及省劳动教养管理局等,由厅行政执法责任制工作领导小组办公室会同厅警务人事、纪委监察等部门组成考核小组,按照本办法相关规定进行考核。

考核结果为不合格等次的,对主要负责人和直接负责的主管人员及其他直接责任人员依法追究相应责任。
  

第四章 附则

第二十一条 各市司法局可以参照本办法制定评议考核办法并对所辖司法行政机关及内设执法机构进行考核,评议考核办法报省厅备案。

省监狱管理局和省劳动教养管理局应当结合监狱劳教工作实际制定评议考核办法并对全省监狱劳教单位进行考核,评议考核办法报省厅备案。

全省监狱劳教单位的考核结果应当及时报省厅备案。必要时,省厅行政执法责任制工作领导小组办公室可以进行抽查。

第二十二条 本办法由省厅行政执法责任制工作领导小组负责解释。
   第二十三条 本办法自发布之日起施行,原《浙江省司法厅行政执法评议考核办法(试行)》同时废止。










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关于加于甲醇及非食用酒精产品管理的通知

国家技术监督局、国家工商行政管理局、卫生部、化工部、国内贸易部、公安部、中国轻工总会


国家技术监督局、国家工商行政管理局、卫生部、化工部、国内贸易部、公安部、中国轻工总会关于加于甲醇及非食用酒精产品管理的通知



1996-9-5

国家技术监督局、国家工商行政管理局、卫生部、化工部、国内贸易部、公安部、中国轻工总会关于加于甲醇及非食用酒精产品管理的通知技监局监发(1996)268号

各省、自治区、直辖市有关部门:

近年来,在一些地区连续发生一些违法犯罪分子用甲醇或非食用酒精(包括工业酒精和合成酒精)勾兑食用酒出售,造成多人中毒、伤亡的恶性事件,给人民群众的健康和生命安全造成了极大危害。一些违法分子常常是以需求燃料、化工原料等为借口,购置甲醇或非食用酒精勾兑食用酒,致人中毒伤亡。为加强对甲醇及非食用酒精产品管理,杜绝生产、经销伪劣酒致人伤亡的恶性事故再度发生,特作如下通知:

一、甲醇是无色易燃有毒液体,人经口服最低致死剂量为143mgz(甲醇入口量)/kg(人体重量),即常人口服10克足以致人死亡,是一种比酒精价格低、带有酒精气味且难以感官区别的工业原料,严禁食用。各甲醇生产者、经镓者、使用者要进一步加强管理,严格规章制度,必须将甲醇作为一种特殊有毒化学品实施严格管理,确保甲醇产品按国家有关规定进行生产、销售和使用,严禁其以任何方式流入食用品市场。

二、各甲醇生产企业要加强对甲醇生产过程和出厂销售环节的自我监控,严格做到:

(一)在产品生产、仓储、运输等环节实施严格的监督,严防甲醇产品以非正常销售渠道流入社会,并采取切实措施防止甲醇产品被盗;

(二)在甲醇产品外包装和使用说明书等产品标识中,必须以醒目方式严格按标准标明有毒品标志,并标注“禁止食用”等必需的警示说明;

(三)建立严格的用户核对登记和用户档案制度。凡购买甲醇的用户,必须持有证明真实身份的相关证照,并对其进行核对登记,同时登记其使用用途、购买数量等详细情况,并由购买者签字。不符合规定的用户,一律不得向其销售。

三、甲醇经销企业在各销售、储运环节中应将甲醇产品与其他产品分类存放、管理,不得任意更改标记和标志,同时应建立本通知第二条第(三)项所规定的用户核对登记和用户档案制度。

四、严格执行食用酒精生产许可证和卫生许可证制度以及国家关于酒精、酒类的标准,配制饮用酒或其他含酒精饮料的食用酒精必须符合GB10343—89国家标准。各酒类经销单位须严格按照国家酒类产品的质量标准,从进货环节严格把关。

五、严禁用非食用酒精勾兑白酒和各种饮料酒。工业酒精和其他非食用酒精必须按标准和要求在包装容器上注有“不得食用”的警示标志。

六、依法严惩各类生产、经营毒酒、劣酒的违法犯罪分子。对制造、销售毒酒、劣酒致人中毒、伤亡构成犯罪的案犯,要及时移送公安、司法机关依法追究其刑一责任。对中毒、伤亡事故发生地区,要采取果断措施防止恶性事故的蔓延和再度发生,确保人民群众生命安全。

七、充分做好宣传教育工作,使广大人民群众特别是边远地区的群众了解甲醇是有毒物品,甲醇和非食用酒精均不能勾兑食用酒等方面的科普知识。

一九九六年九月五日






中华人民共和国海关船舶吨税暂行办法(附英文)

海关总署


中华人民共和国海关船舶吨税暂行办法(附英文)

(一九五二年九月十六日政务院财政经济委员会批准)

第一条 在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶,以及中外合营企业使用的中外国籍船舶(包括专在港内行驶的上项船舶),均按本办法由海关征收船舶吨税(以下简称吨税)。
前项应完吨税船舶,毋庸另向税务机关完纳车船使用牌照税。
第二条 吨税分三个月期缴纳与三十天期缴纳两种,由纳税人于申请完税时自行选报,其税级税率列明如下:
(一)按三个月期缴纳者:
(二)按三十天期缴纳者,照前表税率减半征收。
进口船舶应自申报进口之日起征,如所领吨税执照满期后尚未驶离中国,则应自原照满期之次日起续征。
第三条 应征吨税船舶的国籍,如属于同中华人民共和国签有条约或协定,规定对船舶的税费相互给予最惠国待遇的国家,该船舶的吨税按优惠税率计征。其按三个月期缴纳的吨税税率如下:
按本条规定纳税之船舶,如申请按照前条办法按三十天期缴纳,照上表减半征收。
第四条 外国籍及外商租用的中国籍船舶,在到达及驶离设关港
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船舶种类 | 吨 位 | | 附 注
| |(人 民 币)|
----------------|---------------------------|--------------|----------------------
| 轮 | 50吨以下 | 3角 |按净吨位计征,尾数在半
| | 51吨至 150吨 | 3角5分 |吨以下者免征其尾数,半
| 船 | 151吨至 300吨 | 4角 |吨及超过半吨但不及一吨
机 | | 301吨至 500吨 | 4角5分 |者则晋按一吨计算;又不
| 汽 | 501吨至1,000吨 | 6角 |及一吨的小型船舶,除经
| |1,001吨至1,500吨 | 7角5分 |海关总署特准免征者外,
动 | 船 |1,501吨至2,000吨 | 9角 |应一律按一吨计征。
| |2,001吨至3,000吨 |1元1角 |
| 拖 |3,001吨至4,000吨 |1元3角 |
| |4,001吨至5,000吨 |1元5角 |
船 | 船 |5,001吨以上 |1元8角 |
------|---------|---------------------------|--------------|----------------------
非 |各种人力 | 10吨以下 | 1角5分 |
机 |驾驶船及 | 11吨至 50吨 | 2角 |
动 |驳船帆船 | 51吨至 150吨 | 2角5分 |
船 | | 151吨至 300吨 | 3角 |
| | 301吨以上 | 3角5分 |
-----------------------------------------------------------------------------------

口,按海关规定须向关申报进口与结关者,应将船舶吨税执照一并交验。如进口时原照已经满期或前未完纳吨税者,应并在申报进口时填送申报单,交验:
(一)船舶国籍证书(或港务机关签发的收存此项证书之证明书);
(二)船舶吨位证明,向关申报完税。
第五条 前项船舶,其吨税执照之有效期间在申报进口后满期者,及专在港内行驶者,均应于原照满期时按前条规定向关申报纳税领照。倘自满期次日起五日内不向关申报完税,应按本办法第十四条规定论罚。
第六条 特准行驶未设关地方之外国籍船舶,应同按本办法第四
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船 舶 种 类 | 吨 位 | | 附 注
| |(人 民 币)|
----------------|---------------------------|--------------|----------------------
| 50吨以下 | 3角 | 计征办法同前表
| 51吨至 150吨 | 3角5分 |
机 动 船 | 151吨至 300吨 | 4角 |
| 301吨至 500吨 | 4角5分 |
(轮船、汽船、 | 501吨至1,000吨 | 5角5分 |
|1,001吨至1,500吨 | 6角5分 |
拖船) |1,501吨至2,000吨 | 8角 |
|2,001吨至3,000吨 | 9角5分 |
|3,001吨以上 |1元1角 |
----------------|---------------------------|--------------|----------------------
非 机 动 船 | 10吨以下 | 1角5分 |
| 11吨至 50吨 | 2角 |
(各种人力驾驶 | 51吨至 150吨 | 2角5分 |
| 151吨至 300吨 | 3角 |
船及帆船、驳船)| 301吨以上 | 3角5分 |
----------------------------------------------------------------------------------

条规定在到达或驶离港口时向当地港务机关交验船舶吨税执照(无港务机关地方应向当地边防公安机关或部队交验),在原照满期时,并应按照本办法第四、五条规定报由当地税务局依本办法代征吨税发给执照,逾期不报按第十四条论罚。
第七条 纳税人应自海关(或税务局)签发吨税缴款书之次日起五日内(星期日及规定放假日除外)缴清税款,由关(或局)填发船舶吨税执照,逾期由关(或局)自第六天起至缴清税款之日止按日征收应纳税额千分之一的滞纳金,作为海关罚款入库。
第八条 外商租用的中国籍船舶,及中国公私营企业租用的外国籍船舶,在租用关系开始或解除时,其原纳车船使用牌照税或船舶吨税,如尚未满期,得仍继续有效。惟期满后应即按照当时使用关系向关报完吨税或向税务局报完车船使用牌照税。
第九条 船舶因经修理,原净吨位有所增减,在原领吨税执照有效期内,不再调整税额。惟于下期完纳吨税时应按吨位变更后的吨位证书,申请核定税额。如吨位增高而匿不申报,希图漏税者,按本办法第十四条规定处罚。
第十条 已完吨税之船舶,具有下列情形之一者,海关得验凭所交港务机关证明文件,按其实际日数,将执照有效日期,批注延长:
(一)船舶驶入我国港口避难、修理者;(二)船舶因防疫隔离不能上下客货者;
(三)船舶经中央或地方人民政府征用或租用者。
第十一条 下列各种外籍船舶,免征吨税:
(一)与我国建立外交关系国家之大使馆、公使馆、领事馆使用的船舶;
(二)有当地港务机关证明之避难、修理、停驶或拆毁的船舶,并不上下客货者;
(三)专供上下客货及存货之泊定趸船、浮桥趸船及浮船;
(四)中央或地方人民政府征用或租用的船舶;
(五)合于暂行海关法第二十七条规定毋庸向关申报进口的国际航行船舶。
第十二条 船舶使用人如于该船未到达港口以前办理结关手续者,须向关递送书面保证,担保俟船舶驶入港口后交验吨税执照,或遵章完纳吨税请领执照。此项执照的有效日期,亦应自船舶申报进口之日起算。
第十三条 船舶使用人所领吨税执照,在有效期间内,如有毁损或遗失时,得向原发执照海关(或税务局)书面声明,并请另发吨税执照副本,不再补税。
第十四条 不按本办法规定申报纳税领照者,除限期办理外,并处以应纳税额三倍以下之罚金,以海关罚款入库。
第十五条 本办法自发布之日施行。(附英文)

INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING VESSEL TONNAGE DUES

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 the "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 MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
CONCERNING VESSEL TONNAGE DUES
(Approved by the Financial and Economic Committee of the Govern-
ment Administration Council on September 16, 1952 and promulgated and put
into effect by the General Customs Administration on September 29, 1952)
Article 1
Vessel tonnage dues (hereinafter referred to as tonnage) shall be levied
by the Customs in accordance with these Measures on foreign registered
vessels and Chinese registered vessels chartered by foreign firms and
Chinese or foreign registered vessels used by Chinese-foreign equity joint
ventures (including vessels sailing exclusively within the ports) sailing
in the ports of the People's Republic of China. It is not necessary for
the said vessels paying tonnages to pay additional vehicle and vessel
service licence fees to the tax authorities.
Article 2
Tonnages are divided into two types: one to be paid once every three
months and the other to be paid once every 30 days, to be chosen by the
payers themselves when they apply for the payment of the tonnages. The
scale and rate of the tonnages are as follows:
1. Those to be paid once every three months:
|===================|=============================|====================|===============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|===============================|
| |below 50 tonnes | 3 jiao |Tonnages to be calculated |
| |-----------------------------|--------------------|-------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levied by net weight. The |
| |-----------------------------|--------------------|-------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |odd amount less than 1/2 |
| |-----------------------------|--------------------|-------------------------------|
| | 301 tonnes to 500 tonnes | 4 jiao 5 fen |tonne is exempt from taxa- |
| |-----------------------------|--------------------|-------------------------------|
|Power-drive | 501 tonnes to 1,000 tonnes | 6 jiao |tion; 1/2 tonne or more is |
| |-----------------------------|--------------------|-------------------------------|
|Vessels (Steam- |1,001 tonnes to 1,500 tonnes | 7 jiao 5 fen |considered as 1 tonne. Small |
| |-----------------------------|--------------------|-------------------------------|
|Ships, motor- |1,501 tonnes to 2,000 tonnes | 9 jiao |vessels less than 1 tonne shall|
| |-----------------------------|--------------------|-------------------------------|
|boats or tugboats) |2,001 tonnes to 3,000 tonnes |1 yuan 1 jiao |be taxed as 1 tonne except for |
| |-----------------------------|--------------------|-------------------------------|
| |3,001 tonnes to 4,000 tonnes |1 yuan 3 jiao |those enjoying exemption |
| |-----------------------------|--------------------|-------------------------------|
| |4,001 tonnes to 5,000 tonnes |1 yuan 5 jiao |specially granted by |
| |over 5,001 tonnes |1 yuan 8 jiao |the General Customs |
| | | |Administration. |
|===================|=============================|====================|===============================|
|Non-power- | below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|-------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|(Various | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
|manually- |-----------------------------|--------------------|-------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|lighters and junks)| over 301 tonnes | 3 jiao 5 fen | |
|===================|=============================|====================|===============================|
2. Those to be paid once every 30 days shall be levied at half the rates
in the above list. The tonnage shall be levied on an incoming vessel from
the date of its declaration for entry. If the vessel does not leave China
at the expiration of the tonnage licence, the levy shall continue as of
the next day of the expiration.
Article 3
The tonnage for a vessel which is registered in or belongs to a foreign
country which has entered into a treaty or agreement with the People's
Republic of China for mutual preferential treatment of tonnages or fees
levied on vessels shall be levied at a preferential rate. The rates of
tonnages to be levied once every three months are as follows:
|===================|=============================|====================|==============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|==============================|
| |below 50 tonnes | 3 jiao |The procedures for calculaion |
| |-----------------------------|--------------------|------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levy are the same as in |
| |-----------------------------|--------------------|------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |the preceding list. |
| |-----------------------------|--------------------|------------------------------|
|Power-driven | 301 tonnes to 500 tonnes | 4 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Vessels (Steam- | 501 tonnes to 1,000 tonnes | 5 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|ships, motor- |1,001 tonnes to 1,500 tonnes | 6 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|boats or tugboats) |1,501 tonnes to 2,000 tonnes | 8 jiao | |
| |-----------------------------|--------------------|------------------------------|
| |2,001 tonnes to 3,000 tonnes | 9 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
| |over 3,001 tonnes |1 yuan 1 jiao | |
|===================|=============================|====================|==============================|
|Non-power- |below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|------------------------------|
|(Various manually- | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|------------------------------|
|lighters and | over 301 tonnes | 3 jiao 5 fen | |
|junks) | | | |
|===================|=============================|====================|==============================|
If a vessel paying the tonnage as stipulated under this Article applies to
make payment once every 30 days in accordance with the procedures in the
preceding Article, the tonnage shall be levied at half the rates in the
above list.
Article 4
A foreign registered vessel or a Chinese registered vessel chartered by a
foreign firm shall submit the vessel tonnage licence and the declaration
at the Customs for examination and entry or clearance purposes as
stipulated by the Customs when it arrives at or leaves a port where there
is a Customs establishment. If the original licence has expired at the
time of entry or the tonnage has not been paid before, it shall file a
declaration at the time of entry, make the declaration at the Customs and
pay the tonnage by submitting (1) the certificate of the vessel's registry
(or the testimonial signed and issued by the port authorities to testify
that this certificates has been kept in their custody) and (2) the
certification of the vessel's tonnage for examination.
Article 5
If the term of validity of the tonnage licence of the above vessel has
expired after its declaration for entry or if it sails exclusively within
the port, it shall make a declaration at the Customs, pay the tonnage and
obtain a new licence as stipulated in the preceding Article upon
expiration of the original licence. If it fails to make a declaration and
pay the tonnage within 5 days of expiration, it shall be fined according
to the stipulation in Article 14 of these Measures.
Article 6
A foreign registered vessel specially permitted to sail to or from a place
where there is no Customs establishment shall submit the vessel tonnage
licence to the local port authorities for examination (it shall be
submitted to the local frontier public security organs or frontier forces
for examination in a place without port authorities) as stipulated in
Article 4 of these Measures when it arrives at or leaves the port. At the
expiration of the original licence, it shall also make a declaration at
the local tax bureau as stipulated in Article 4 and Article 5 of these
Measures and the bureau shall collect the tonnage and issue a new licence
in lieu of the Customs according to these Measures. If it fails to make a
declaration within the time limit, it shall be fined in accordance with
Article 14.
Article 7
The payer shall pay the tonnage within 5 days (Sundays and statutory
holidays excepted) of the issue of the Notice of Tonnage Payment by the
Customs (or the tax bureau) and the Customs (or the bureau) shall issue
the vessel tonnage licence. If the time limit is exceeded, the Customs (or
the bureau) shall collect a fine for delaying payment of 0.1% of the
payable tonnage daily from the sixth day to the day of full payment of the
tonnage and pay it into the treasury as Customs' fines.
Article 8
In the case of a Chinese registered vessel chartered by a foreign firm or
a foreign registered vessel chartered by a Chinese public or private
enterprise, the vehicle and vessel service licence tax or the vessel
tonnage already paid shall remain valid if it has not expired at the
beginning or termination of the charter. However, the vessel shall make a
declaration at the Customs' and pay the tonnage or make the declaration at
the tax bureau and pay the vehicle and vessel service licence tax upon its
expiration on the basis of the charter at the time.
Article 9
The tonnage amount shall not be readjusted within the term of validity of
the tonnage licence already obtained even if the net weight of a vessel is
increased or reduced due to repairs. However, at the time of the next
payment of tonnage, an application shall be made for the adjustment of the
tonnage amount on the basis of the certificate of tonnage after its change
of weight. If the increase in weight is not disclosed and declared with
the intention of evading tonnage payment, the vessel shall be fined as
stipulated in Article 14 of these Measures.
Article 10
In any of the following cases for a vessel which has paid tonnage, the
Customs shall annotate and comment on the extension of the term of the
licence validity according to the actual number of days after examining
the papers submitted by the port authorities:
(1) a vessel sailing into a port in the country for asylum or repair;
(2) a vessel under quarantine and unable to embark or disembark passengers
or cargos;
(3) a vessel having been commandeered and chartered by the Central
Government or a local people's government.
Article 11
The following foreign registered vessels shall be exempt from tonnages:
(1) vessels for use by embassies, legations and consulates of countries
having diplomatic relations with China;
(2) vessels with papers from the local port authorities to take asylum,
undergo repairs, suspend service or be disassembled and not to embark or
disembark passengers or cargos;
(3) mooring pontoons, floating-bridge pontoons and floating boats used
exclusively for embarking or disembarking passengers or cargos and storing
goods;
(4) vessels commandeered or chartered by the Central Government or local
people's governments;
(5) international vessels which are exempt from making declarations at the
Customs for entry as stipulated in Article 27 of the Provisional Customs
Law. [*1]
Article 12
If a charter-party goes through Customs formalities before the vessel
arrives at the port, it shall submit a written guarantee to the Customs
house to assure submission upon entry of the vessel of the tonnage licence
for examination or payment of the tonnage and application for licence
according to regulations. The term of validity of the licence shall begin
on the date of the vessel's declaration for entry.
Article 13
If the tonnage licence obtained by a charter-party is defaced or lost
during the term of validity, it shall make a written application to the
original licence-issuing Customs establishment (or tax bureau) for a copy
of the tonnage licence. No further payment is required.
Article 14
All formalities shall be observed within the time limit set. A charter-
party who fails to make a declaration, pay the tonnage and obtain the
licence shall be fined not more than three times the payable tonnage
amount and the fine shall be paid into the treasury as Customs' fines.
Article 15
These Measures shall go into force as of the date of promulgation.
Note:
[*1] The Provisional Customs Law has been superseded by the Customs Law of
the People's Republic of China, which was adopted at the 19th Meeting of
the Standing Committee of the Sixth National People's Congress of the
People's Republic of China on January 22, 1987. - The Editor.