中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
海关总署
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
1988年4月14日,海关总署
第一条 为了适应对外经济贸易的发展,便利生产、仓储、运输,促进社会主义现代化建设,根据《中华人民共和国海关法》,特制定本办法。
第二条 保税仓库限于存放供来料加工、进料加工复出口的货物,或者暂时存放后再复运出口的货物以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。
第三条 保税仓库应具有专门储存、堆放进口货物的安全设施;建立健全的仓储管理制度和详细的仓库帐册;配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。
建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照,填写《保税仓库申请书》,并按规定交验经贸主管部门批准经营有关业务的批件,向海关提出申请,经海关审核并派员实地调查后颁发《保税仓库登记证书》。
第四条 保税仓库对所存的货物,应有专人负责,并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。
保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码,必须在海关监管下进行。
海关认为必要时,可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关帐册,必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。
保税仓库经理人应按章交纳监管手续费。
第五条 保税货物在保税仓库所在地海关入境时,货主或其代理人应当填写进口货物报关单一式三份,加盖“保税仓库货物”印章并注明此货物系存入某保税仓库,向海关申报,经海关查验放行后,一份由海关留存、二份随货带交保税仓库。保税仓库经理人应于货物入库后即在上述报关单上签收,一份留存、一份交回海关存查。
货主在保税仓库所在地以外的其他口岸进口货物,应按海关对转关运输货物的规定办理转关运输手续。货物运抵后再按本条第一款的规定办理入库手续。
第六条 保税货物经海关核准转为进入国内市场销售时,由货主或其代理人向海关递交进口货物许可证件、进口货物报关单和海关需要的其他单证并交纳关税和产品(增值)税或工商统一税后,由海关签印放行,将原进口货物报关单注销。
对用于中、外国际航行船舶的保税油料和零备件,以及用于在保修期限内免费维修有关外国产品的保税零备件,免征关税和产品(增值)税或工商统一税。
第七条 对从来料加工、进料加工备料保税仓库提取的货物,货主应事先持批准文件、合同等有关单证向海关办理备案登记手续,并填写来料加工、进料加工专用报关单和《保税仓库领料核准单》一式三份,一份由批准海关备存,一份由领料人留存,一份由海关签盖放行章后交货主。
仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。
对提取用于来料加工、进料加工的进口货物,海关按来料加工、进料加工的规定进行管理并按实际加工出口情况确定免税或补税。
第八条 保税货物复运出口时,货主或其代理人应当填写出口货物报关单一式三份并交验进口时由海关签印的报关单,向当地海关办理复运出口手续。经海关核查与实货相符合签印,一份留存,一份发还,一份随货带交出境地海关凭以放行货物出境。
第九条 保税仓库进口供自己使用的货架、办公用品、管理用具、运输车辆,搬动、起重和包装设备以及改装用的机器等,不论是价购的或外商无价提供的,应按规定交纳关税和产品(增值)税或工商统一税。
第十条 保税仓库所存货物储存期限为一年。如因特殊情况可向海关申请延期,但延期最长不得超过一年。保税货物储存期满仍未转为进口也不复运出境的,由海关将货物变卖,所得价款比照《中华人民共和国海关法》第二十一条的规定处理。
第十一条 保税仓库所存货物在储存期间发生短少,除由于不可抗力的原因者外,其短少部分应当由保税仓库经理人承担交纳税款的责任,并由海关按有关规定进行处理。
第十二条 保税仓库经理人如有违反本办法规定的行为或走私行为,由海关按《中华人民共和国海关法》和有关规定进行处理。
第十三条 本办法自一九八八年五月一日起实施。
Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Warehouse and Goods
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
Whole Doc.
Article 1
The present rules are hereby formulated in order to meet the
development of foreign economic relations and trade, and facilitate
production, storage and transportation and promote the construction of
socialist modernization in accordance with the Customs Law of the People's
Republic of China.
Article 2
The bonded warehouse is confined to store goods of processing
imported materials and buyer-supplied materials for re-export, or goods of
temporary storage for re-export, and goods permitted by the Customs to
enter the territory and suspend the formality of import duty. Other
imported goods for general trade shall not be allowed to be stored in the
bonded warehouse.
Article 3
The bonded warehouse shall have special security facilities for
storing and piling up the imported goods; shall establish complete
warehouse management system and detailed warehouse account books; shall
provide full-time management personnel trained and approved by the
Customs. The operator of the warehouse shall have ability to pay tax to
the Customs.
When setting up a bonded warehouse, the operator shall fill in the
"Application for Bonded Warehouse Form" with the business license issued
by the administrative bureau for industry and commerce, and shall submit
the document of approval permitting to conduct the relevant businesses
issued by the competent authority of foreign economic relations and trade,
and apply to the Customs. After the on-the-spot investigation and
examination by the Customs, the "Registration Certificate of Bonded
Warehouse" shall be issued.
Article 4
The bonded warehouse shall have full-time personnel in charge of the
storage of the goods, and shall list receipt, delivery and storage of the
stored goods of last month into forms and report them within the first 5
days of each month to the Customs for verification.
The stored goods shall not be processed in the bonded warehouse. If
it is necessary to change the packages or print shipping marks, it shall
be conducted under the Custom's supervision and control.
Considering necessary, the Customs may add locks jointly with the
operator of the bonded warehouse. The Customs may at any time send its
officer into the warehouse to check the storage and relevant account books
of the goods, if necessary, the Customs may send its officer to station in
the warehouse for supervision and control. The operator of the bonded
warehouse shall offer office and necessary convenience for the Customs.
The operator of the bonded warehouse shall pay the fees of the
supervision and control in according to regulations.
Article 5
When the bonded goods enter into the territory through the Customs at
which the bonded warehouse is located, the owner or his agent shall fill
in declaration for imported goods intriplicate, and affix "Goods of Bonded
Warehouse and state the goods will be stored in the specific bonded
warehouse and declare to the Customs. After examination and release by the
Customs, one copy shall be kept for the Customs' record, and other two
copies shall be handed over to the bonded warehouse with the goods. The
operator of the bonded warehouse shall at once sign the declaration after
the receipt of the goods. One copy of the declaration shall be kept for
record, and another copy shall be handed back to the Customs for record.
If the owner imports goods at a port at which the warehouse is not
locate, the owner shall go through the formalities of transportation
between deferent Customs according to the provisions of the Customs. When
the goods arrive at the destination, the owner shall go through the
formality of storage according to the provisions stipulated in Paragraph
One of this Article.
Article 6
When the bonded goods enter the domestic market for sale upon
verification and permission by the Customs, the owner of the goods or his
agent shall submit the licenses of imported goods, the declaration for
imported goods and other necessary documents to the Customs and pay the
customs duty, product (value added) tax and consolidated industrial and
commercial tax, and then the Customs shall release the goods with stamps
on the documents, and shall nullify the original declaration for imported
goods.
The bonded fuel and spare parts used by Chinese or foreign vessels on
international routes and the bonded spare parts used for maintaining
relevant foreign products free of charge relevant foreign products during
the garantee period shall be exempted from the Customs duty, the product
(value added) tax and the consolidated industrial and commercial tax.
Article 7
When the owner wants to take delivery of the goods from the bonded
warehouse of processing import materials and buyer-supplied materials, the
owner shall beforehand go through the Customs formalities of registration
on file with the document of approval contract and relevant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.
新疆维吾尔自治区城镇私营企业和个体工商户从业人员基本养老保险办法
新疆维吾尔自治区人民政府
新疆维吾尔自治区城镇私营企业和个体工商户从业人员基本养老保险办法
新疆维吾尔自治区人民政府
第一条 个体私营等非公有制经济是社会主义市场经济的重要组成部分,它对于发展经济、活跃市场、扩大就业都具有重要的意义。为了促进我区城镇个体私营经济的健康发展,保障其从业人员年老退休或丧失劳动能力后的基本生活,根据《中华人民共和国劳动法》和国家有关政策规
定,结合自治区实际,特制定本办法。
第二条 本办法适用于城镇私营企业和个体工商户业主(以下简称私营个体业主)及其从业人员和自由职业者(不含受雇的离退休、退职人员,下同)。
第三条 城镇私营个体业主及其从业人员的基本养老保险工作由当地劳动行政部门主管。具体业务由劳动行政部门所属的社会保险机构经办。
第四条 城镇私营个体业主可在自治区上年度职工月平均工资60%-300%之间自报缴费基数,按17%的比例缴纳基本养老保险费。若本人自愿放弃享受基础性养老金的,也可按11%的个人帐户记帐比例缴费。以后本人又愿意享受基础性养老金的,还可按17%的比例把缴费
年限折算过来,其折算公式为11×缴费年限÷17。
城镇私营企业和个体工商户应以自治区上年度职工月平均工资的60%-300%为基数,按17%的比例为其从业人员缴纳基本养老保险费,其中业主负担13%-9%,从业人员负担4%-8%。
第五条 城镇私营个体业主及其从业人员可根据自身的经营特点按月或按季缴费,也可按年度缴费。实行按年度缴费的应在当年6月底以前缴清。其应缴费用可由社会保险机构委托银行代扣代缴,也可由私营个体业主直接向社会保险机构缴纳。
第六条 依法参加和享受社会养老保险,是《中华人民共和国宪法》和《中华人民共和国劳动法》规定的用人单位和劳动者应尽的义务和应享受的权利,城镇私营企业和个体工商户及其从业人员必须依法参加,并按时足额缴纳基本养老保险费。城镇私营企业和个体工商户按本办法缴纳
的基本养老保险费在税前列支,实行定额税的私营企业和个体工商户参加基本养老保险后,税务部门应重新核定其定额税基数。其从业人员个人缴纳的基本养老保险费不计征所得税。
第七条 社会保险机构应为每个参加基本养老保险的私营个体企业主及其从业人员建立一个终身不变的个人帐户,将其缴纳的基本养老保险费按本人缴费基数的11%及时记入个人帐户。基本养老保险个人帐户储存额每年计息一次,计息利率由自治区劳动厅、财政厅参考当年银行存款
利率向社会发布。
第八条 城镇私营个体业主及其从业人员,符合下列条件之一的,可办理退休手续,按月领取养老金:
(一)男年满60周岁,女年满50周岁,本人缴费年限满15年及以上的;
(二)从事井下、高空、高温、特别繁重体力劳动或有害身体健康工作达到国家规定年限,男年满55周岁,女年满45周岁,本人缴费年限满15年及以上的;
(三)因病或非因工负伤,由医院证明,并经县以上劳动鉴定委员会确认完全丧失劳动能力,男年满50周岁,女年满45周岁,缴费年限满15年及以上的。
第九条 城镇私营个体业主及其从业人员符合本办法第八条规定退休的,从办理退休手续的次月起,由社会保险机构按月发给基础性养老金(按11%的比例缴费者除外)和个人帐户养老金。基础性养老金计发比例为本人退休上年度自治区职工月平均工资的20%,个人帐户养老金为
本人个人帐户累计储存额除以120。个人帐户储存额支付完毕后,由社会保险机构从社会统筹基金中按规定标准继续支付,直至其死亡。
原系国有企业职工或复转退伍军人的私营个体业主及其从业人员,其在国有企业的连续工龄和在部队服役的军龄(领取一次性复员费的军队转业干部除外)可视为缴费年限(国家规定缴费而未缴费者,应予补缴),按自治区有关文件规定计发过渡性养老金和过渡性调剂金。
第十条 城镇私营个体业主及其从业人员达到退休年龄,投保年限满10年不满15年,但从事私营个体经营年限满15年以上的,可允许补足15年缴费,按正常退休办理手续,享受相应的退休待遇。
第十一条 城镇私营个体业主及其从业人员缴费年限满15年以上,因病或非因工负伤,经县以上劳动鉴定委员会确认完全丧失劳动能力的,在未达到病退年龄之前,可保留保险关系。待达到病退年龄后,再办理退休手续,享受本办法第九条规定的待遇。也可直接办理退休手续,按不
高于自治区上年度职工月平均工资的40%计发养老金(按11%的比例缴费者除外)。
第十二条 城镇私营个体业主及其从业人员按本办法第九条、第十条、第十一条规定领取的基本养老金,从退休的下一年度起,每年七月一日按照自治区上一年度职工平均工资增长率的40-60%予以调整,具体调整比例由自治区统一规定。职工平均工资负增长时,不作调整。
第十三条 城镇私营个体业主及其从业人员退休后死亡,其丧葬费、供养直系亲属抚恤、救济费,可比照国有企业职工有关规定执行。其个人帐户余额中属个人缴费部分一次性发给其指定受益人或法定继承人。
第十四条 城镇私营企业个体业主及其从业人员达到国家法定退休年龄而缴费年限不满15年的(符合本办法第十条的除外),社会保险机构可将个人帐户储存额一次性退还本人,其原在国有企业的连续工龄和在部队服役的军龄可按每满一年发给本人2个月指数化月平均缴费工资予以
处理,并解除保险关系。
第十五条 城镇私营业主及其从业人员因故不能继续缴纳养老保险费的,可持用人单位证明到社会保险机构办理停保手续,保留保险关系。以后恢复缴费的,其前后缴费年限合并计算。中断缴费期间,个人帐户储存额不间断计息。家居农村或外省区,本人坚持要求退保的,可将个人帐
户中属个人缴费部分的累计本息一次性退还给本人,并解除保险关系。
第十六条 城镇私营个体业主及其从业人员流动到其他单位就业,属同一社会保险机构管理的,只办理养老保险关系转移手续,不转移养老保险基金。属不同社会保险机构管理的,可凭新就业地区社会保险机构的证明,在办理养老保险关系转移手续的同时,将个人帐户累计储存额一并
随同转移,其前后缴费年限合并计算。
第十七条 城镇私营个体业主及其从业人员在职期间死亡的,社会保险机构可将其个人帐户累计储存额一次性发给本人指定受益人或法定继承人。
第十八条 各级社会保险机构和财政部门应按国家有关规定分别建立相应帐户,对私营个体业主及其从业人员缴纳的养老保险费实行收支两条线管理和专款专用,任何单位和个人不得以任何借口挪作他用。
各级社会保险机构要转变工作作风,简化办事手续,提高服务质量,努力为参加基本养老保险社会统筹的私营个体业主及其从业人员提供方便、快捷、满意的服务。
第十九条 各级工商行政管理部门及私营企业协会、个体劳动者协会和工商业联合会,应积极配合社会保险机构开展私营个体业主及其从业人员的养老保险工作,并把是否参加基本养老保险社会统筹,作为评优创先的条件之一。
城镇私营企业和个体工商户拒不为从业人员缴纳基本养老保险费的,从业人员可向当地劳动行政执法部门举报投诉,劳动行政执法部门应认真查证核实,并依照国家有关法律法规严肃处理。
第二十条 各地可根据本办法制定具体实施细则,报当地政府批准后执行。
第二十一条 本办法自下发之日起执行,过去自治区及各地、各有关部门规定与之不一致的,以本办法为准。本办法未尽事宜,由自治区劳动厅负责补充或解释。
1998年12月18日