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张家界市人民政府关于印发《张家界科技工业园管理办法》和《张家界科技工业园优惠政策的若干规定》的通知

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张家界市人民政府关于印发《张家界科技工业园管理办法》和《张家界科技工业园优惠政策的若干规定》的通知

湖南省张家界人民政府


张家界市人民政府关于印发《张家界科技工业园管理办法》和《张家界科技工业园优惠政策的若干规定》的通知



张政发[2004]9号


各区、县人民政府,市政府各局委、各直属机构:
《张家界科技工业园管理办法》和《张家界科技工业园优惠政策的若干规定》已经2004年9月30日市人民政府第10次常务会议通过,现予发布,请遵照执行。

二OO四年十一月二十九日


张家界科技工业园管理办法

第一条 为加强对张家界科技工业园(以下简称工业园)的管理,促进园区建设,发展园区经济,根据《湖南省开发区管理办法》、《中共湖南省委、湖南省人民政府关于加快湘西地区开发的决定》及有关法律、法规规定,结合我市实际,制定本办法。
第二条 工业园管理范围为省国土资源厅核准规划面积4.5平方公里(具体以规划红线图为准)。包括:永定区西溪坪街道办事处彭家巷村的核心展示区(A区)、两岔溪村的企业孵化区(B区)和阳湖坪镇的普通工业聚集区(C区)。
第三条 工业园内的单位和个人,必须遵守法律、法规和管理办法及实施细则,其资产和其他合法权益受法律保护。
第四条 鼓励境内外公司、企业、其他经济组织或个人向工业园投资或者输送科技、经营管理人才,到工业园兴建基础设施,兴办先进技术企业、产品出口企业或科研机构。
鼓励境内外公司、企业、科研机构、高等院校或者个人到工业园进行各种形式的经济技术合作。
第五条 工业园由市和永定区(以下简称区)合办,以区为主。市、区共同加大对工业园的投入,支持工业园加快建设。                   
市、区人民政府共同设立工业园管理委员会(以下简称工业园管委会),行使市级综合经济管理权限。
工业园管委会隶属区人民政府,由区人民政府对工业园进行统一领导和管理。
第六条 工业园管委会具体行使下列职权:
(一)编制工业园总体规划和经济社会发展计划,经市、区人民政府批准后实施;
(二)制定工业园的行政管理规定;
(三)审核工业园的投资项目,并按照权限审批或报批;
(四)负责工业园内土地的开发管理;
(五)管理工业园各项基础设施和公共设施;
(六)按规定管理工业园的经贸、财政、建设、规划、劳动、房产、国有资产和环境保护等工作;
(七)协助管理工业园内企业的进出口业务和对外经济技术合作,按照规定处理工业园的涉外事务;
(八)负责对工业园内的企业进行协调管理;
(九)负责协调有关部门在工业园设立机构的工作;
(十)市、区人民政府授予的其他职权。
第七条 工业园实行税收计划单列和财政体制结算单列。工业园缴纳的所有税收中市、区财政实得部分,从开园之日起连续10年全部安排给工业园。10年后,根据市、区两级政府对工业园的实际投入,确定对工业园的税收分享比例。
第八条 工业园原则上实行封闭管理。工业园管委会根据工作需要,按照精简、高效的原则,内设必要的职能机构,管理有关事务。
第九条 省以上垂直单位可以根据实际情况,经批准在工业园设立必要的机构或派出工作人员,代表市局行使审批权或管理本部门、本单位委托的有关事务。垂直单位在工业园没有设立派出机构或派出工作人员的,只要法律、法规、规章未禁止的,由垂直单位委托工业园管委会行使相应的市级审批权或管理事务。
第十条 市直、区直有关部门应当按照各自的职责,为工业园的建设提供方便,搞好服务,创造良好环境。
坚持简政放权的原则。市、区人民政府共同向工业园管委会下放审批和管理事务权限。只要法律、法规、规章未禁止的,在工业园内,有条件的市、区有关部门设立派出机构,条件不成熟的派出工作人员联系本单位业务工作或者授权管委会行使有关职能。
第十一条 工业园建设必须符合工业园总体规划和详细规划。
工业园管委会应当按照工业园总体规划和详细规划编制土地利用方案,报市人民政府批准。
第十二条 编制工业园总体规划,应当以土地利用总体规划和城市建设总体规划为依据,并同有关专业规划相协调。
第十三条 工业园内的土地,依法实行有偿有限期使用制度,国有土地使用权可以依法转让、出租、抵押。
第十四条 工业园内的土地开发,应当按照建设项目逐步实施,开发一片,建成一片,不得圈占和浪费土地。超过出让合同约定的动工建设日期满1年未动工建设的,可依法征收土地闲置费;满2年未动工建设的,由市、区人民政府委托工业园管委会无偿收回土地使用权。
第十五条 在工业园内依法取得土地使用权的单位和个人,必须遵守有关法律、法规,按照规定缴纳有关税费,合理开发、利用、经营土地。不得擅自改变土地出让合同规定的用途,不得荒芜和浪费土地。
第十六条 在工业园内投资、经营可以采取下列方式:
(一)中外合资经营;
(二)中外合作经营;
(三)外商独资经营;
(四)国内投资者独资经营、联合经营;
(五)来料、来件、来样加工与补偿贸易;
(六)租赁经营;
(七)国家法律、法规允许的其他方式。
第十七条 工业园重点兴办符合下列条件之一的生产性项目:
(一)生产工艺和制造技术属国际先进或者国内急需的;
(二)以本地资源为主的植物活性物提取、生物医药和旅游产品等;
(三)产品以外销为主的电子新型材料及机械加工等项目。
第十八条 工业园内禁止兴办下列项目:
(一)技术落后或者设备陈旧的;
(二)污染环境的;
(三)政府禁止或限制的。
第十九条 在工业园内兴办企业,投资者应当向工业园管委会提出申请。对不需要国家、省、市安排资金、能源和原材料的投资项目,其项目建议书和可行性研究报告由工业园管委会审批,报市发展和改革委员会、经济委员会、财政局及其他有关部门备案;需要国家、省、市安排资金、能源和原材料的投资项目,按照隶属关系报批。
在工业园内兴办高新技术企业或者高新技术产业项目,由投资者向工业园管委会提出申请,报省、市科技部门认定。
投资者按照本条第一、二款规定办理审批手续后,应当持有关文件到工商行政管理、税务机关分别办理工商登记和税务登记。
第二十条 经批准兴办的企业,必须按照合同规定的期限投入资本、动工兴建。因特殊情况不能按期投入资本、动工兴建的,应当向工业园管委会提出延期申请,经批准后方可延期。
第二十一条 工业园内的企业依法享有经营管理自主权,有权自行制定生产经营计划,依法筹措、运用资金,自行采购生产资料,组织生产,销售产品。
第二十二条 工业园内的企业可以根据生产经营需要,依法自行确定机构设置、人员编制、工资标准、工资分配形式和奖励、津贴制度,自行聘用或者按照有关法律法规规定辞退职工。
工业园内的企业应当执行劳动纪律、法规、规章和政策,建立劳动保护、社会保险和福利制度,按照规定缴纳社会保险基金,保证职工在安全、卫生的条件下作业,保障职工合法权益。
第二十三条 工业园内的企业应当建立健全财务会计制度,按照规定向工业园管委会及财政、税务、外汇管理、统计等有关部门报送会计报表和统计报表,并接受工业园管委会和有关部门的监督。
第二十四条 工业园内终止经营的企业,应当按照法律、法规的有关规定清理债权、债务,提出经中国注册的会计师验证的清算报告,并持有关文件到工商行政管理和税务机关分别办理注销登记。债权、债务清理完毕后,其资产可以转让,资金可以依法汇出。
第二十五条 工业园内的单位和个人应当严格执行《中华人民共和国环境保护法》及有关法规、规章。污染物的排放和处理必须符合国家、省、市规定的标准。
第二十六条 工业园内的企业除按照法律、法规和规章规定缴纳有关税费外,任何单位不得向企业摊派和收取费用。对乱摊派、乱收费的,企业有权拒交。
任何单位和个人不得对工业园以及园内各单位设置关卡,进行刁难,干扰其工作和生产经营活动。
第二十七条 本办法由市人民政府法制办公室负责解释。
第二十八条 本办法自发布之日起施行。2002年10月31日印发的《张家界市人民政府印发张家界科技工业园管理办法和有关优惠政策规定的通知》(张政发[2002]19号)同时废止。



张家界科技工业园优惠政策的若干规定

第一条 为了进一步扩大招商引资,加快张家界科技工业园(以下简称工业园)建设,特制定本规定。
第二条 对工业园和经批准进入工业园的工业企业(以下简称入园企业),除享受国家、省制定的投资优惠政策外,享受本规定制定的有关优惠政策。
第三条 用地
(一)征、转用地。尽量满足或优先安排工业园用地的农用地转用和土地征用年度计划指标。工业园内的各类建设用地按规定需办理农用地转用和土地征用审批手续的,由工业园管理委员会(以下简称工业园管委会)分批次统一向市国土资源局提出申请,市国土资源局按规定程序报省审批。占用林地的,应先向林业主管部门提出申请,按规定办理林地占用审批手续。
(二)供地。工业园内的主、次干道,公共绿化用地等基础设施建设用地和工业园管委会的行政办公用地,按划拨方式供地;工业用地按协议出让方式供地。
第四条 税收
工业园实行税收计划单列和财政体制结算单列。工业园实际缴纳的所有税收中市、区财政实得部分,从开园之日起连续10年全部于当年安排给工业园。10年期满后,根据市、区两级政府对工业园的实际投入,确定对工业园的税收分享比例。
第五条 收费
(一) 用地环节。
1.征、转用地。工业园用地和入园企业建设项目用地,除按规定支付土地补偿费、安置补助费、地上附着物及青苗补偿费外,还须按规定缴纳国家、省里的报批税费。工业园和入园企业建设项目应缴纳的耕地开垦费按省国土资源厅同意减免后的标准执行。经市人民政府批准,在当年省安排给我市的土地开发整理项目资金中,按工业园和入园企业实际缴纳的耕地开垦费数额,全部安排给工业园,用于工业园的土地开发整理项目。
2.供地。对入园企业建设项目收取的土地出让金,按标准征收入库后,属于地方财政享有部分,经市人民政府批准,由政府部门全部安排给工业园,用于工业园基础设施建设。
3.对工业园和入园企业建设项目收取的新菜地开发建设基金、森林植被恢复费按标准征收后,属于地方所得部分,全部安排给工业园。
4.涉及对工业园和入园企业用地的其他行政事业性收费,除证书工本费和上缴国家、省里的以外,一律免收。具体免收项目见附件1。
(二)报建环节。对工业园和入园企业建设项目收取的建筑企业劳动保险基金按标准减半收取,其余部分缓交。散装水泥专项资金、新型墙体材料专项基金缓交。缓交部分,须由建设单位按规定办理有关缓交手续。工程质量监督管理费,按标准减半收取。人防易地统建费按标准收取,专项用于工业园人防工程建设。对入园企业报建收取的其他行政事业性收费,除上缴国家、省里的以外,一律免收。具体征收项目见附件2。
(三)验收登记环节。对于工业园和入园企业建设项目收取的各种行政事业性收费,除证书工本费和上缴国家、省里的以外,一律免收。具体征收项目见附件3。
(四)经营服务性收费。工业园和入园企业在用地、建设及验收登记期内涉及的经营服务性收费,由企业或工业园管委会和服务单位自行协商解决,原则上不超过最低标准的一半。
第六条 凡到工业园投资兴办的工业企业项目,实行限期审批。市政务服务中心自收到报送齐全的有关文件、材料之日起的20个工作日内(不含需报上级审批时间),必须办好相关手续,否则将对有关责任人予以查处。
第七条 本规定由市人民政府法制办公室负责解释。
第八条 本规定自发布之日起施行。2002年10月31日印发的《张家界市人民政府印发张家界科技工业园管理办法和有关优惠政策规定的通知》(张政发[2002]19号)同时废止。


附件:1.用地环节中对工业园(企业)免收的行政事业性收费项目表
2.报建环节中对工业园(企业)行政事业性收费、基金征收表
3.验收登记环节中对工业园(企业)行政事业性收费、基金征收表



附件1:

用地环节中对工业园(企业)
免收的行政事业性收费项目表

序号 收费项目名称 收费性质 执收部门 优惠政策 备注
1 用地管理费 行政性 市国土资源局 免收 上交国家、省里的除外
2 土地权属调查、地籍测绘费 行政性 市国土资源局 免收 上交国家、省里的除外
3 城市房屋拆迁管理费 行政性 市征地拆迁办 免收 上交国家、省里的除外
4 征地不可预见费 事业性 市征地拆迁办 免收 上交国家、省里的除外




附件2:
报建环节中对工业园(企业)
行政事业性收费、基金征收表

序号 收费项目名称 收费
性质 执收部门 优 惠
政 策 备注
1 城市基础设施配套费 行政性 市规划局代收 免收 上交国家、省里的除外
2 工程质量监督管理费 行政性 市工程质量监督管理站 减半收取
3 人防易地统建费 行政性 市人防办 按标准收取 专项用于工业园人防工程建设
4 异地绿化费 市建设局 达到绿地面积免收
5 白蚁预防费 事业性 市房地产管理局 免收 上交国家、省里的除外
6 一般工业与民用建筑抗震设防要求确认费 事业性 市地震办 免收 上交国家、省里的除外
7 文物考古调查勘探费 事业性 市文物管理处 免收 上交国家、省里的除外
8 散装水泥专项资金 基金 市散装办 缓交 须由企业办理缓交手续
9 新型墙体材料专项基金 基金 市墙改办 缓交 须由企业办理缓交手续
10 建筑企业劳动保险基金 基金 市劳保办 减半收取,其余部分缓交 缓交部分须由企业办理缓交手续
11 水土保持设施补偿费 行政性 市水利局 免收 上交国家、省里的除外
12 水土流失防治费 行政性 市水利局 免收 上交国家、省里的除外



附件3:
验收登记环节中对工业园(企业)
行政事业性收费、基金征收表

序号 收费项目名称 收费性质 执收部门 优惠政策 备注
1 房屋所有权登记费(产权初始登记) 行政性 市房地产管理局 免收 上交国家、省里的除外
2 房屋所有权证书工本费 行政性 市房地产管理局 按标准征收



海南省计量监督管理暂行规定

海南省政府


海南省计量监督管理暂行规定
海南省政府



一、总 则
第一条 为了搞好计量监督管理工作,根据《中华人民共和国计量法》和《中华人民共和国计量法实施细则》,结合本省实际,制定本规定。
第二条 凡建立计量标准器具,进行计量检定、制造、修理、销售和使用计量器具的单位和个人,必须遵守本规定。
第三条 省、市、县标准计量管理局是同级人民政府主管计量工作的行政管理部门,负责本行政区域内的计量管理和监督工作。
省、市、县各级计量检定测试机构,是法定的计量技术检定机构,为实施计量监督,提供技术保证;经各级标准计量局授权,也可以执行查处计量违法行为的监督任务。
第四条 有关企业、事业单位应当根据实际需要设立相应的计量机构,配备专职或者兼职人员,做好本单位的计量管理工作。

二、计量标准器具
第五条 全省各级社会公用计量标准器具的分布,由省标准计量管理局统一规划,分别由省、市、县组织建立。其最高一级的计量标准器具,必须向上一级标准计量管理局申报,经考核合格后使用。
第六条 各企业、事业单位建立各项最高计量标准器具,必须向同级标准计量管理局申请,经考核合格后发给合格证书;其他等级的,由其主管部门或者行业组织考核,经考核合格后发给合格证,并报同级标准计量管理局备案。
各种计量标准器具停止使用的,应当向原考核发证单位办理报停手续。

三、计量检定
第七条 凡属于强制检定的计量器具,由各级计量检定测试机构执行强制检定。强制检定的计量器具目录以及实施该项目强制检定的计量检定测试机构的名称,由省标准计量管理局公布。
第八条 属强制检定的计量器具的周期检定,各单位和个人必须按规定向有权实施该项目检定的计量检定测试机构申请检定发证,未经检定或者检定不合格的,不准使用。
考核合格的其他技术机构,经县以上标准计量管理局授权,可以在该区域内对外开展第七条公布的目录以外的计量检定测试业务。
第九条 属于非强制检定的计量器具,由使用单位依法规定自检,不能自检的,应当送计量检定测试机构检定。

四、计量器具的制造、修理、销售
第十条 制造、修理计量器具的企业、事业单位和个体户,应当向所在县以上标准计量管理局申请,经考核合格,发给《制造计量器具许可证》或者《修理计量器具许可证》,才能从事生产经营业务。
第十一条 进口的计量器具,在海关验放后,进货单位必须向省标准计量管理局申请检定,经检定合格后,方可销售和使用。
第十二条 以下计量器具禁止销售:
(一)没有产品合格证和《制造计量器具许可证》标志的;
(二)经检定不合格的;
(三)采用非法定计量单位的;
(四)国家禁止使用的。

五、计量监督
第十三条 县以上标准计量管理局设置计量监督员。各级标准计量管理局也可以根据实际需要,在各级计量检定测试所中选配监督员。
所有计量监督员都必须严格按照规定进行考核,合格者由省标准计量管理局发给计量监督员证件和标志。
计量监督员有权在规定的区域内,进行巡回检查,调解计量纠纷,组织仲裁检定,监督计量法律、法规的实施。
第十四条 各级计量检定测试机构的检定人员,企业、事业单位使用本单位最高计量标准器具的检定人员,必须由省标准计量管理局组织考核,合格者发给计量检定员证件,才能开展有关项目的计量检定工作。未领取检定员证的,不得独立从事计量检定,不能签发计量器具合格证书。

第十五条 为社会提供公证数据的产品质量检验机构,必须经省标准计量管理局进行计量认证,认证合格者,其出具的检测数据、实验报告才具有法律效力。

六、计量调解和技术仲裁
第十六条 县级以上标准计量管理局受理计量纠纷,负责实施计量调解和技术仲裁。有关调解和仲裁程序,按照《中华人民共和国计量法实施细则》第八章规定办理。

七、罚 则
第十七条 下列行为为计量违法行为:
(一)没有领取制造、修理计量器具《许可证》而从事生产、修理业务的;
(二)制造、修理、销售的计量器具未经检定或者检定不合格的;
(三)制造、销售、使用以欺骗为目的的计量器具的;
(四)故意破坏计量器具准确度,造成计量不准的;
(五)属于强制检定范围的计量器具未按规定申请周期检定或者经检定不合格仍继续使用的;
(六)未经计量标准考核或者计量标准考核不合格而继续为社会出具公证数据的;
(七)销售残、次计量器具零配件的;
(八)企、事业单位建立的各项最高计量标准器具未经计量部门考核合格而擅自使用的;
(九)生产或者销售非法定计量单位或者国家禁止使用的计量器具的;
(十)涂改、伪造、冒用、转让、出卖生产许可证、修理许可证、产品合格证和强制检定印证的。
有以上违法行为之一者,由标准计量管理局或其授权的计量检定测试机构,根据情节轻重,分别给予警告、没收非法所得、停业整顿、提请有关管理部门吊销生产许可证或者营业执照的处罚,可以并处一万元以下的罚款。触犯刑律的,由司法机关依法追究刑事责任。
第十八条 计量监督员有权处以五十元以下的现场罚款,市、县标准计量管理局有权处以五千元以下(含五千元)的罚款,处以罚款五千元以上(不含五千元)的,报省标准计量管理局审批。
执行罚款时,应当开具省财政税务厅统一印制并盖有县级以上标准计量管理局印章的罚款通知单通知被处罚者。
第十九条 被处罚者对计量管理机关作出的处罚决定不服的,可以在接到处罚通知之日起十五日内向上一级计量管理部门申请复议或者向人民法院起诉。
对处罚决定不履行又逾期不申请复议或者不起诉的,由作出处罚决定的机关申请人民法院强制执行,或者依法强制执行。
第二十条 执罚单位收缴的罚没款,一律上缴地方财政。
第二十一条 计量监督员、计量检定员有下列违法行为之一的,计量行政管理部门必须严肃处理,根据情节轻重给予行政处分;触犯刑律的,依法追究其刑事责任:
(一)以权谋私、贪赃枉法、弄权渎职者;
(二)未经检定而发给检定合格证者;
(三)出具假数据者;
(四)不按照检定规程进行计量检定者;
(五)擅自使用未经考核合格的强制检定计量标准器具者;
(六)未领取计量检定员证而擅自执行计量检定任务者;
(七)未获授权而擅自从事强制检定并发出检定合格证者。

八、费 用
第二十二条 计量器具的检定收费标准,由省物价局、省标准计量管理局另行公布。
第二十三条 各级计量检定测试机构为实施国家强制检定所需的计量标准器具和检定设施,由当地政府负责配备;所需的经费分别列入各级财政预算。

九、附 则
第二十四条 本规定由省标准计量管理局负责解释。
第二十五条 本规定自发布之日起施行。



1988年11月15日

中华人民共和国海关法行政处罚实施细则(附英文)

海关总署


中华人民共和国海关法行政处罚实施细则(附英文)
海关总署


(1987年6月30日国务院批准)

第一章 总 则
第一条 为了实施《中华人民共和国海关法》(以下简称《海关法》)关于法律责任的规定,根据《海关法》第六十条制定本实施细则。
第二条 不构成走私罪的走私行为,构成走私罪但依法免予起诉或者免除刑罚的行为,以及违反海关监管规定的行为的处理,适用本实施细则。

第二章 走私行为及处罚
第三条 有下列行为之一的,是走私行为:
(一)未经国务院或者国务院授权的机关批准,从未设立海关的地点运输、携带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、物品进出境的;
(二)经过设立海关的地点,以藏匿、伪装、瞒报、伪报或者其他手法逃避海关监管,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、物品进出境的;
(三)未经海关许可并补缴关税,擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的;
(四)未经海关许可并补缴关税,擅自出售特定减税或者免税进口用于特定企业、特定用途的货物,或者将特定减免税进口用于特定地区的货物擅自运往境内其他地区的。
第四条 有下列行为之一的,按走私行为论处:
(一)直接向走私人非法收购走私进口的货物、物品的;
(二)在内海、领海运输、收购、贩卖国家禁止进出境的物品的,或者运输、收购、贩卖国家限制进出口的货物、物品,没有合法证明的。
第五条 有本实施细则第三条、第四条所列行为之一的,按照下列规定处罚:
(一)走私国家禁止进出境的物品的,没收走私物品和违法所得,可以并处人民币五万元以下的罚款;
(二)走私国家限制进出口或者依法应当缴纳关税的货物、物品的,没收走私货物、物品和违法所得,可以并处走私货物、物品等值以下或者应缴税款三倍以下的罚款;
(三)专门用于掩护走私的货物、物品,应当没收;藏匿走私货物、物品的特制设备,应当没收或者责令拆毁。
走私货物、物品无法没收时,应当追缴走私货物、物品的等值价款。
第六条 对两人或者两人以上共同所为的走私行为,应当区别情节及责任,分别给予处罚。
知情不报并为走私人提供方便的,没收违法所得,可以并处违法所得两倍以下的罚款;没有违法所得的,处人民币五千元以下的罚款。
第七条 为走私准备工具、制造条件的,比照本实施细则第五条的规定从轻处罚。
第八条 有下列情形之一的,可以从轻或者免予处罚:
(一)走私情节轻微的;
(二)当事人主动交待、检举立功的;
(三)走私行为在三年以后发现的。
前款第(三)项规定的期限,从走私行为发生之日起计算;走私行为是连续状态的,从最后一次走私行为发生之日起计算。

第三章 违反海关监管规定的行为及处罚
第九条 违反海关法规但不构成走私行为的,是违反海关监管规定的行为。
第十条 违反国家进出口管理法规,没有领取许可证件擅自进出口货物的,没收货物或者责令退运;经发证机关核准补发许可证件的,处货物等值以下的罚款。
第十一条 有下列行为之一的,处货物、物品等值以下或者应缴税款两倍以下的罚款:
(一)逃避海关监管,运输、携带、邮寄货物、物品进出境,但有关货物、物品不属于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、物品的;
(二)未经海关许可,擅自开拆、提取、交付、发运、调换、改装、抵押、转让海关监管货物或者海关尚未放行的进出境物品的;
(三)经营保税货物的运输、储存、加工、装配、寄售业务,有关记录不真实或者数量短少不能提供正当理由的;
(四)未经海关许可,将特定减税或者免税进口的货物、物品移作他用的;
(五)进出境货物申报不实的;
(六)不按照规定期限将暂时进出口货物复运出境或者复运进境,擅自留在境内或者境外的;
(七)不按照规定期限将过境、转运、通运货物运输出境,擅自留在境内的;
(八)未经海关批准并补缴关税,擅自转让进出境运输工具的自用物料、物品的。
第十二条 有下列行为之一的,处人民币五万元以下的罚款:
(一)未经国务院或者国务院授权的机关批准,运输工具不经设立海关的地点进出境的;
(二)在海关监管区停留的进出境运输工具,未经海关同意擅自驶离的;
(三)进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点,尚未办结海关手续又未经海关批准,中途改驶境外或者境内未设立海关的地点的。
第十三条 有下列行为之一的,处人民币三万元以下的罚款:
(一)进出境运输工具到达或者驶离设立海关的地点,未按照规定向海关交验有关单证或者交验的单证不真实的;
(二)不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的;
(三)进出境运输工具未经海关同意,擅自装卸进出境货物、物品或者上下进出境旅客的;
(四)进出境运输工具未经海关同意,擅自兼营境内客货运输或者用于进出境运输以外的其他用途的;
(五)进出境运输工具未按照规定办理海关手续,擅自改营境内运输的;
(六)经营保税货物的储存、加工、装配、寄售业务,不按照规定办理收存、交付、核销手续,或者中止、延长、转让有关合同不按照规定向海关办理手续的;
(七)在海关监管区以外存放海关监管货物,未经海关同意或者不接受海关监管的;
(八)擅自开启或者损毁海关加施于运输工具、仓库场所或者货物的封志的。
第十四条 有下列行为之一的,处人民币两万元以下的罚款:
(一)进境运输工具在进境以后向海关申报以前,出境运输工具在办结海关手续以后出境以前,不按照交通主管机关或者海关指定的路线行进的;
(二)载运海关监管货物的进出境船舶、汽车不按照海关指定的路线行进的;
(三)进出境船舶和航空器,由于不可抗力被迫在未设立海关的地点停泊、降落,以及抛掷或者起卸货物、物品,不向附近海关报告而无正当理由的。
第十五条 有下列行为之一的,责令补税或者将有关物品退运,可以并处物品等值以下的罚款:
(一)个人携带、邮寄超过海关规定数量但数额较小仍属自用的物品进出境,未向海关申报的;
(二)个人携带、邮寄物品进出境,向海关申报不实,或者不接受海关查验的;
(三)经海关登记准予暂时免税进境或者出境的物品,未按规定复带出境或者复带进境的;
(四)未经海关批准,过境人员将其所带物品留在境内的。
第十六条 有下列行为之一的,处人民币一千元以下的罚款:
(一)无特殊原因,未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事先通知海关的;
(二)擅自开启、损毁海关加施于物品的封志的;
(三)违反海关法规,致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
第十七条 携带、邮寄国家禁止进出境的物品进出境,在海关检查以前主动报明的,分别按规定予以没收或者责令退回,并可酌情处以罚款。
第十八条 违反海关监管规定情节轻微,或者当事人主动交待的,可以从轻或者免予处罚。
违反海关监管规定的行为在三年以后发现的,免予处罚。

第四章 走私行为及违反海关监管规定行为的处理
第十九条 走私行为、违反海关监管规定行为的处理,由海关关长决定。
第二十条 海关扣留货物、物品或者运输工具,应当发给扣留凭单。
扣留凭单的格式,由海关总署统一制定。
第二十一条 对于无法或者不便扣留的货物、物品或者运输工具,海关可以向当事人或者运输工具负责人收取等值的保证金或者抵押物。
第二十二条 依法扣留的货物、物品和运输工具,在人民法院判决或者海关处罚决定生效之前,不得处理。但是对于鲜活、易腐或者易失效的货物、物品,可以先行变卖,价款由海关保存,并通知其所有人。
第二十三条 经海关查明,确属来源于走私行为非法取得的存款、汇款,海关可以书面通知银行或者邮局暂停支付,同时通知存款人或者汇款人。暂停支付的期限不得超过三个月。海关作出的处罚决定生效后,有关款项由海关依照《海关法》和本实施细则的规定处理。
第二十四条 企业事业单位、国家机关、社会团体违反海关法规,除处罚该单位外,海关还可以对其主管人员和直接责任人员分别处以人民币一千元以下的罚款。
第二十五条 企业事业单位、国家机关、社会团体违反《海关法》,海关可以视情节暂时停止给予特定减免税优惠,暂时取消其报关资格,或者吊销有关当事人的报关员证书。
第二十六条 对于走私行为、违反海关监管规定行为的处罚,海关应当向当事人送达处罚通知书。
当事人对海关的处罚决定不服的,可以自处罚通知书送达之日起三十日内,向作出处罚决定的海关或者上一级海关书面申请复议;有关海关应当在收到复议申请书后的九十日内作出复议决定,并制发复议决定书送达当事人。当事人对复议决定仍然不服的,可以自复议决定书送达之日起
三十日内,向人民法院起诉。
当事人也可以自处罚通知书送达之日起三十日内,直接向人民法院起诉。当事人选择直接向人民法院起诉的,不得向海关申请复议。
海关处罚通知书和复议决定书的格式,由海关总署统一制定。
第二十七条 海关送达处罚通知书和复议决定书,可以直接送交当事人签收;也可以邮寄送达,以挂号回执上注明的收件日期为送达日期。无法送达的应当公告;公告即视为送达。
第二十八条 当事人在规定期限内未提出复议申请或者起诉的,处罚即为生效。
罚款、违法所得和依法追缴的走私货物、物品或者运输工具的等值价款,应当在海关处罚决定指定的期限内缴清。
第二十九条 受海关处罚的当事人在境内没有永久住所的,应当在离境前缴清罚款、违法所得和依法追缴的货物、物品或者运输工具的等值价款。当事人对海关的处罚决定不服或者在离境前不能缴清上述款项的,应当交付相当于上述款项的保证金、抵押物,或者提供海关认可的其他保
证。
当事人如期履行海关的处罚决定后,海关应当及时发还其交付的保证金、抵押物,其他保证立即终止。
第三十条 当事人逾期不履行海关的处罚决定又不申请复议或者起诉的,作出处罚决定的海关可以将其保证金没收,或者将其被扣留、抵押的货物、物品、运输工具变价抵缴,也可以申请人民法院强制执行。
第三十一条 依照本实施细则处以罚款但不没收进出境货物、物品、运输工具的,不免除当事人依法缴纳关税、办理有关海关手续的义务。

第五章 附 则
第三十二条 海关工作人员滥用职权、故意刁难、拖延监管、查验的,依照国务院关于国家机关工作人员奖惩规定给予行政处分;徇私舞弊、玩忽职守或者放纵走私的,根据情节轻重,依照国务院关于国家机关工作人员奖惩规定给予行政处分或者依照法律规定追究刑事责任。
第三十三条 本实施细则下列用语的含义是:
“物品”,包括货币、金银、有价证券等在内。
“等值”,均以当时当地国营市场零售价格为准;上述价格不能确定时,由海关估定。

“以下”、“以内”,均包括本数在内。
第三十四条 国家限制进出口货物的品名,由国务院主管部门公布。
国家禁止进出境物品的品名由海关总署根据《海关法》和其他有关法律、法规,会同国务院有关主管部门确定,由海关总署公布。
国家限制进出境物品的品名,由海关总署公布。
第三十五条 本实施细则由海关总署负责解释。
第三十六条 本实施细则自1987年7月1日起施行。


  The Rules of Administrative Penalties for the Implementation ofthe Customs Law of the Peoples Republic of China(Promulgated by the Customs General Administration on July 1,1987)Whole Doc.

  Chapter I General Provisions

  Article 1

  Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the Peoples Republic of China(hereinafter referred to as the Customs Law).

  Article 2

  The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.

  Chapter II Act of Smuggling and Punishment

  Article 3

  Any of the following acts constitutes an act of smuggling:

  (1) To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.

  (2) To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.

  (3) To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.

  (4) To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.

  Article 4

  Any of the following acts shall be delt with as smuggling:

  (1) To illegally purchase the imported smuggled goods and articles directly from the smuggler.

  (2) To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at Chinas inland territorial waters and territorial waters.

  Article 5

  Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules:

  (1) Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.

  (2) The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.

  (3) Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.

  In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.

  Article 6

  Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.

  Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.

  Article 7

  Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.

  Article 8

  Any of the following acts shall be put to punishment in lenient manner or exemption from punishment:

  (1) Slight smuggling;

  (2) The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions;

  (3) The smuggling act is discovered three years later;

  The duration provided in above(3) shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.

  Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control

  Article 9

  Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.

  Article 10

  Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.

  Article 11

  Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable:

  (1) To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.

  (2) To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.

  (3) In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.

  (4) To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.

  (5) To intentionally misdeclare the goods when entering or leaving the territory.

  (6) To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.

  (7) To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.

  (8) To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.

  Article 12

  Any of the following acts shall be imposed a penalty of less than RMB 50,000:

  (1) The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.

  (2) The inward and outward means of transport in the "Customs Surveillance Zone" leaves without the prior permission by the Customs.

  (3) The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.

  Article 13

  Any of the following acts imposed a penalty of less than RMB 30,000:

  (1) Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs;

  (2) To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles;

  (3) The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs;

  (4) The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs;

  (5) The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions;

  (6) In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts;

  (7) To deposit the goods subject to the Customs supervision and control outside the "Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control;

  (8) To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.

  Article 14

  Any of the following acts shall be imposed a penalty of less than RMB 20,000:

  (1) Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.

  (2) The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.

  (3) Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.

  Article 15

  Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles:

  (1) Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory;

  (2) False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.

  (3) Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory;

  (4) Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs;

  Article 16

  Any of the following acts shall be imposed a penalty of less than RMB 1,000:

  (1) To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons;

  (2) To open or damage the Customs seals attached by the Customs on the articles without permission;

  (3) To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.

  Article 17

  Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.

  Article 18

  Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.

  Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.

  Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control

  Article 19

  The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.

  Article 20

  Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.

  The standard form of the certificates of detainment shall be compiled by the Customs General Administration.

  Article 21

  Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.

  Article 22

  The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.

  Article 23

  In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.

  Article 24

  In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.

  Article 25

  In the case of violation of the Customs Law by enterprises, institutions governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.

  Article 26

  Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.

  The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.

  The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.

  The party may also directly sue to the peoples court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the peoples court, the party shall not apply to the Customs for the reconsideration.

  The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.

  Article 27

  The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.

  Article 28

  The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.

  Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.

  Article 29

  In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.

  In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.

  Article 30

  In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the peoples court for enforcement.

  Article 31

  The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.

  Chapter V Supplementary Provisions

  Article 32

  In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.

  Article 33

  Terms used in the Rules are defined as follows:

  The term"articles" shall include currencies, gold and silver and securities.

  The term"equal in value" shall be determined according to current retail price in local state-owned market.

  In case the above price can not be determined, the Customs valuation shall be required.

  "include" and"less than" shall include the principal figure.

  Article 34

  The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.

  The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.

  The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.

  Article 35

  The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.

  Article 36

  The Rules shall enter into force on the date of July 1, 1987.