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.


财政部


财政部关于耕地占用税公路建设用地范围问题的批复
财政部



河南省财政厅：



你厅（92）豫财农税字第41号《关于耕地占用税公路建设用地范围的请示》收悉。经研究，现批复如下：
我部（89）财农税字第106号《关于统一公路建设用地耕地占用税税额标准的通知》中的公路建设用地，是指公路线路占用耕地以及按规定两侧边沟（或截水沟）占用耕地。而公路沿线的堆货场、养路道班、检查站、工程队、洗车场等占用耕地，不属（89）财农税字第106文
中公路建设用地的范围，应按当地适用税额全额征收。



1992年7月17日