财政部、国家税务总局关于民航机场管理建设费营业税先征后返还问题的通知

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财政部、国家税务总局关于民航机场管理建设费营业税先征后返还问题的通知

财政部、国家税务总局


财政部、国家税务总局关于民航机场管理建设费营业税先征后返还问题的通知
财税[1996]32?

1996-04-17财政部 国家税务总局


各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,沈阳、长春、哈尔滨、南京、武汉、广州、成都、西安市财政局、地方税务局:
  为支持民航事业发展,经国务院批准,对民航机场管理建设费照章征收营业税,所征税款由财政部门予以返还,用于机场建设。具体操作办法,按照财政部、国家税务总局、中国人民银行《关于税制改革后对某些行业实行“先征后退”有关预算管理问题的暂行规定的通知》((94)财预字第055号)第三条第(五)款的规定办理。本通知自1996年1月1日起执行。



财政部 国家税务总局
一九九六年四月十七日

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外国民用航空运输不定期飞行管理细则

民航局


外国民用航空运输不定期飞行管理细则

1990年11月23日,民航局

第一条 根据中华人民共和国国务院一九八九年三月二日发布的《民用航空运输不定期飞行管理暂行规定》(以下简称《暂行规定》),特制定本细则。
第二条 本细则适用于外国民用航空器在外国和中华人民共和国之间,从事旅客、货物、邮件运输的不定期飞行。中国民用航空器从事中华人民共和国和外国间的不定期航空运输的管理细则,另行规定。
第三条 本细则关于民用航空运输不定期飞行的类别主要包括:
自用包机、学生或学习团体包机、综合旅游包机、社团包机、货物包机、专机等。此类不定期飞行的特殊规定见附件一。
第四条 申请:
(一)不定期飞行,必须在预计飞行之日十五天前,向中国民用航空局提出申请,在获得批准后,方可飞行;
(二)不定期飞行的申请,必须以书面形式提出,一式两份,使用中文,也可以使用英文;
(三)外国民用航空器所有人或经营人在事先做出安排的情况下,可用信函或电报申请。审批部门答复的邮资或电报费由申请方支付,或由审批部门垫付后,向申请方结算;
(四)申请书中应列明:
1.航空器所有人和经营人及其地址;
2.航空器国籍标志和登记标志,航空器的类别、识别标志;
3.航空器的无线电通话和通信呼号;
4.航空器上无线电台使用的频率范围;
5.航空器的最大起飞重量和最大落地重量,座位布局和吨位;
6.航空器机组成员的姓名、职务和国籍;
7.航空器机组成员的最低气象标准;
8.航空器起飞、到达地点、日期、时刻(UTC时间)和航路;
9.飞行目的;
10.航空器上载运的旅客人数(名单)和/或货物名称、件数和重量;
11.包机人、担保人、接待单位;
12.包机价格;
13.其它事项。
第五条 限制:
(一)外国民用航空器进行不定期飞行,只能在中华人民共和国境内指定的一点降落,但经同意的技术经停除外。
(二)外国民用航空器在有定期航班的航线或航段上不得从事不定期飞行。中国民用航空局局长或其授权的其它人员根据定期航班的实际情况和条件及其它原因特准的除外。
(三)外国民用航空器的所有人或经营人进行不定期飞行,不得载运从中华人民共和国境内始发的中华人民共和国国籍的劳工出境,但经由中国民用航空局局长或其授权的其它人批准的除外。
(四)外国民用航空器所有人或经营人进行不定期飞行,载运旅客或货物从中华人民共和国始发前往外国地点,须由中国民用航空局批准并由其指定的空运代理人统一办理,并交纳规定的手续费。
(五)外国民用航空器所有人或经营人从事不定期飞行,为取酬目的将旅客、货物从中华人民共和国领土以外的地点载运至中华人民共和国境内的地点;或从中华人民共和国境内载运旅客、货物前往中华人民共和国境外的地点,中国民用航空局对此种不定期运输按下列办法征收航空业务补偿费:
1.载运旅客、货物到达中华人民共和国境内,需交纳运输收入或包机费的百分之二十;
2.载运旅客、货物从中华人民共和国境内出境,需交纳运输收入或包机费的百分之三十。
(六)地面服务:
1.从事不定期飞行的外国民用航空器,在中国境内,由中国民用航空局批准的有关服务部门提供地面服务,不得由在中国境内的外国企业或个人提供服务。
2.外国民用航空器所有人或经营人进行不定期飞行,按规定交纳服务、起降等各项费用。
3.各项费用以现汇支付。
(七)中国民用航空局对可能危害公众利益的不定期飞行,可规定其它附加条件。
第六条 处罚:
从事不定期飞行的外国民用航空器违反中华人民共和国国务院一九八九年三月二日发布的《民用航空运输不定期飞行管理暂行规定》和本细则,中国民用航空局视情给予下列处罚。
一、警告;
二、处以十万元至三十万元人民币罚款;
三、勒令中止飞行或吊销有关证件。
第七条 本细则由中国民用航空局负责解释。
第八条 本细则自发布之日起施行。

附件 不定期飞行的特殊规定
(一)自用包机:
1.包机人(如自然人、商人、公司、事务所、政府部门或协会等)为其本身的需要或为参加某项特定的国际活动,载运所属人员或货物而包用的飞机。此种飞机载量属包机人专用。
2.包机人包用的所有舱、座位,不得零售或出售。自用包机的旅客一般不负担此种包机的飞行成本。自用包机载运的货物不得用于商业性质。
(二)综合旅游包机:
1.旅游包机系指旅游组织者在预定期间内包用单程或来回程的不定期飞行,并按综合旅游价格收费。
2.包机的旅客必须交付同一综合游览票价(包括飞机票、地面交通、游览、膳宿费用等)。
3.来回程包机的旅客姓名、人数不得改变(临时因病或其它意外情况,不能同机成行并持有证明者除外)。
4.包机人、承运人以及代理人不得在中华人民共和国境内招揽零散旅客,或以其它旅客替换。
5.综合旅游包机不得载运其它类型的不定期飞行的旅客和货物。
(三)社团包机:
1.包机的旅客必须是同一社团(如各行业工会、宗教、音乐、体育团体等)的成员及其家属子女;
2.社会团体的成员,应具有加入该团体三个月以上的资历,并有该团体的书面证明才能享受社团的优惠,每一社会团体的成员人数不得多于两万人;
3.包机的目的,是为了进行考察、科研、集会或参加国外同行的活动等;
4.包机人可以是一个团体或一个以上团体,但每一包机团体的旅客人数不得少于四十人;
5.每一旅客所付的票价,不得低于相应的定期航班公布正常来回程票价的百分之七十,或经批准的特别票价。
(四)学生或学习团体包机:
1.此种包机的旅客必须是公、私立全日制大、中学校(院)的学生,年龄不得超过二十七周岁;
2.包机人可以是一个或一个以上,但每一包机团体的旅客人数不得少于四十人;
3.包机去程和回程相隔时限不得少于四个星期;
4.每一包机旅客所付的票价,不得低于定期航班上普通来回程票价的百分之六十五。
(五)货物包机:
1.此种包机是指货主为运送鲜活物品、军用物资、急救、救灾物品、纺织品等类货物而向航空承运人包用的飞机;
2.此种包机是在定期航班以外的地点进行,有特别协议或经特准的除外;
3.此种包机载运的货物运价,不得低于定期航班公布的货运价。
(六)专机:
专机系指运送国家元首、政府首脑或议会议长的飞机。从事此种飞行一般通过政府间外交途径安排。


西藏自治区关于发展对邻国贸易的暂行规定(附英文)

西藏


西藏自治区关于发展对邻国贸易的暂行规定(附英文)

1987年3月24日,西藏

规定
第 一 条
为进一步发展本区同邻国的贸易,活跃经济,加强管理,特制定本规定。
第 二 条
本规定适用于本区经营对邻国进出口贸易的国营企业、集体企业和个体工商户(以下简称进出口商)和在本区有长期居住权的邻国侨民(以下简称外侨进出口商)。
第 三 条
经西藏自治区对外经济贸易厅(以下简称区对外经贸厅)批准,并向工商行政管理部门登记领取经营进出口贸易营业执照的本区国营企业、集体企业和个体工商户,可以在批准的经营范围内开展对邻国的进出口贸易。
经自治区外侨管理部门审核同意,报区对外经贸厅批准,并向工商行政管理部门登记领取经营进出口贸易营业执照的在本区有长期居住权的邻国侨民,可以经营对邻国的进出口贸易。
第 四 条
进出口商、外侨进出口商应持有关批准文件和营业执照,到海关办理注册登记手续,领取报关员证件,凭以报关。
第 五 条
对邻国的进出口的贸易,按照自找贷源、自找销路、自行谈判、自行平衡、自负盈亏的原则,采取易货方式和结汇方式进行。
第 六 条
本区对邻国贸易进口货物和出口货物各分三类进行管理:
凡属于实行进、出口许可证管理的货物,各进出口商、外侨进出口商按年度进出口计划,事先向对外经济贸易部授权的区对外经贸厅审领进口或出口许可证。海关凭许可证验放。
凡不属于实行进、出口许可证管理的货物,由各进出口商、外侨进出口商在经自治区人民政府批准的年度计划内经营,海关凭有权经营对邻国进出口贸易的进出口商、外侨进出口商填写的进出口货物报关单和有关单证验放。
凡属禁止进口和禁止出口的货物,进出口商、外侨进出口商都不得经营。
第 七 条
经营对邻国贸易的进出口商、外侨进出口商的经营活动都必须接受区对外经贸厅的计划、统计、价格等管理;在区内市场的经营活动必须接受工商行政管理等有关部门的管理,照章纳税,不得违法经营。
第 八 条
经营对邻国贸易的进出口商、外侨进出口商应遵守国家有关外汇管理的规定。
第 九 条
经营对邻国贸易的进出口贸易必须经由指定的开放口岸进出,接受海关、边防、商检、卫生检疫、动植物检验等部门的检查检验,并照章缴纳关税、工商税、个人收入调节税和检验费。
第 十 条
凡从邻国进口的商品,一般不准销往区外。如遇特殊情况,必须销往区外的,应向区对外经贸厅申请批准,领取准运证,凭准运证运往区外。并按国家税法规定补交进口关税和进口环节产品税(或增值税)。
第十一条
进出口商、外侨进出口商到邻国进行贸易活动,必须按有关规定办理出国手续。
第十二条
经营对邻国的进出口贸易必须遵守国家法律和法规,违者由有关部门视情节轻重,依法处理。
第十三条
本规定不适用于其他省、自治区、直辖市有进出口经营权的国营企业通过西藏口岸或者委托本区国营企业进行的对邻国的贸易。
第十四条
邻国商人经本区经贸部门邀请,可以到本区对外开放城镇与本区进出口商洽谈贸易,但不得直接收购出口商品和零售进口商品。
第十五条
本规定的实施细则,由区对外经贸厅负责制订。
第十六条
本规定不适用于边民互市贸易。
第十七条
本规定自发布之日起施行。

INTERIM PROVISIONS OF THE TIBET AUTONOMOUS REGION CONCERNING THEPROMOTION OF TRADE WITH NEIGHBOURING COUNTRIES

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 "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 PROVISIONS OF THE TIBET AUTONOMOUS REGION CONCERNING THE
PROMOTION OF TRADE WITH NEIGHBOURING COUNTRIES
(Approved by the State Council on March 24, 1987 and promulgated
by the People's Government of the Tibet Autonomous Region)
Article 1
These Provisions are formulated to further develop trade between this
Region and neighbouring countries, to invigorate economy and improve
administration.
Article 2
These Provisions shall apply to the state-run enterprises, collective
enterprises, and individual industrial and commercial operators of this
Region that handle import and export business with neighbouring countries
(hereinafter referred to as "the importers and exporters"), and also apply
to nationals of neighbouring countries who have obtained the permanent
residence right in this Region (hereinafter referred to as "the foreign
resident importers and exporters").
Article 3
The state-run enterprises, collective enterprises and individual
industrial and commercial operators of this Region may carry on import and
export business, within the approved scope of business operation, with
neighbouring countries after they have obtained the approval from the
Department of Foreign Economic Relations and Trade of the Tibet Autonomous
Region (hereinafter referred to as "the Region Foreign Trade Department"),
and have gone through the procedures of registration with the
administrative department for industry and commerce and obtained the
business license for carrying on import and export business.
Foreign nationals of neighbouring countries with the permanent residence
right in this Region may carry on import and export business with
neighbouring countries after obtaining the consent from the Region's
administrative department for foreign nationals through verification, and
the approval from the Region Foreign Trade Department, as well as the
business license for carrying on import and export business by registering
with the administrative department for industry and commerce.
Article 4
The importers and exporters, and the foreign resident importers and
exporters, shall present the relevant approval documents and business
licenses to the Customs Office for registration and obtaining the
certificate for declarant, which shall be presented for making
declarations at the Customs Office.
Article 5
Import and export business with neighbouring countries shall be conducted
in accordance with the following principles: finding the sources of goods
and the markets by the importers and exporters themselves; holding
business talks of their own accord; acquiring balance of accounts in their
own ways; assuming sole responsibility for their gains and losses; and in
the forms of barter transaction and settlement of exchange.
Article 6
With respect to trade between this Region and neighbouring countries, the
imports and the exports fall respectively into three categories for
administration: With respect to the goods that fall under the
administration by import and export licenses, every importer and exporter,
or every foreign resident importer and exporter, shall, in accordance with
the annual import and export plan, make an application to the Region
Foreign Trade Department, which is authorized by the Ministry of Foreign
Economic Relations and Trade, for the import and export license. The
Customs Office shall give clearance after verifying the license.
With respect to the goods that do not fall under the administration by
import and export licenses, every importer and exporter, or every foreign
resident importer and exporter, shall carry out the business operations
within the annual plan approved by the Region People's Government. The
Customs Office shall give clearance after verifying the relevant vouchers
and documents, and the import and export goods Customs declaration forms
filled out by the importers and exporters, or by the foreign resident
importers and exporters, who have obtained the right to carry on import
and export trade with neighbouring countries.
With respect to those goods that are forbidden to import or export, the
importers and exporters, or the foreign resident importers and exporters,
may not transact them.
Article 7
The operational activities of the importers and exporters, or of the
foreign resident importers and exporters, who handle trade with
neighbouring countries, must be subject to the administration by the
Region Foreign Trade Department in such aspects as planning, statistics,
and pricing. The operational activities in the market within the Region
must be subject to the administration of such relevant departments as the
administrative department for industry and commerce, taxes must be paid
according to the regulations, and no illegal operational activities are
allowed.
Article 8
The importers and exporters, or the foreign resident importers and
exporters, who carry on trade with neighbouring countries, shall abide by
the pertinent provisions of the state on the control of foreign exchange.
Article 9
The imports and exports related to trade with neighbouring countries must
enter or exit at the designated opening ports, and be subject to the
examination and inspection by the Customs Office, the border inspection
station, the import and export commodities inspection agency, the public
health quarantine agency and the animals and plants quarantine agency, and
Customs duties, consolidated industrial and commercial tax, individual
income regulatory tax, and inspection fees must be paid according to the
regulations.
Article 10
All commodities imported from neighbouring countries are not permitted to
be sold outside this Region. Under special circumstances, when imported
commodities are absolutely necessary to be sold outside this Region, the
cases must be submitted to the Region Foreign Trade Department for
approval and obtaining the transport permit; with this transport permit
the said imported commodities are permitted to be carried beyond this
Region. The Customs duties on these imported goods as well as the import
related product tax (or added value tax) shall be paid according to the
tax laws of the State.
Article 11
The importers and exporters, or the foreign resident importers and
exporters that go to the neighbouring countries for trade activities must
go through the procedures for going abroad according to the pertinent
provisions.
Article 12
Persons who handle import and export business with neighbouring countries
must abide by the laws, regulations and rules of the State; offenders
shall be dealt with according to law, depending on the seriousness of
their cases.
Article 13
These Provisions shall not apply to the state-run enterprises of other
provinces, autonomous regions, or municipalities directly under the
Central Government, that have a right to handle import and export business
and conduct trade with neighbouring countries through the ports in Tibet
or through the agencies of the state-run enterprises of this Region.
Article 14
Businessmen from neighbouring countries may, at the invitation of the
departments of foreign economic relations and trade in this Region, come
to the open towns of this Region to hold business talks with the importers
and exporters of this Region, but they may not purchase the export
commodities and retail the imported commodities directly.
Article 15
The rules for the implementation of these Provisions shall be formulated
by the Region Foreign Trade Department.
Article 16
These Provisions shall not apply to the mutual market trade between the
border inhabitants.
Article 17
These Provisions shall go into effect as of the date of promulgation.