国务院办公厅


国务院办公厅转发口岸领导小组《关于加强空运进口贷物管理的暂行办法》的通知(附英文)

1987年8月25日，国务院办公厅

通知
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
国务院口岸领导小组《关于加强空运进口货物运输管理的暂行办法》，已经国务院同意，现转发给你们，请遵照执行。

关于加强空运进口货物管理的暂行办法
随着我国对外贸易和对外经济技术交流的发展，空运进口货物的数量迅速增长，空港疏运任务日益繁重。为了加速空港货物流转，避免积压，特作如下暂行规定：
一、凡利用空运进口货物的单位，在委托有经营该项商品进口业务权的外贸、工贸公司订货时，必须按受委托单位的要求认真填写进口订货单，其中收货单位一栏要写明单位全称和详细地址，并注明联系人姓名和电话号码。
二、因卖方责任造成进口货物短缺或者毁损，需向卖方提出索赔和补发货物时，由原订货公司对外办理。因特殊情况，由进口用货单位自办的，必须要求卖方在运单上注明合同号、收货人（委托外运公司或其他货运代理部门进行代理的，填外运公司或其他货运代理部门），并将办理结果及时通知原订货公司。
三、外贸、工贸公司应当按照批准的经营进口商品的分工范围，接受委托订货。对需要进口许可证的货物，进口用货单位如果没有办妥许可证，外贸、工贸公司不得受理。外贸、工贸公司应当严格按照有关规定审核进口订货单和编写唛头代号标记。有关业务人员应当认真掌握唛头标记的组成结构，严格按照每个代号的次序排列，不得颠倒、错写和增减。
新批准成立的外贸、工贸公司，应当在批准之日起一个月内向经贸部（运输局）申请办理唛头代号。尚未申请的，一律在本办法下发之日起一个月内补办手续。任何单位不得自编和借用其他单位的代号。经贸部（运输局）应当对各外贸、工贸公司使用的唛头代号，定期进行检查和清理。
四、外贸、工贸公司对外签订空运进口货物合同，应当争取采用ｆｏｂ价格（卖方将货物交到买方指定飞机上的价格）条款，充分使用我国民航飞机，尽量利用外运公司或其他货运代理部门在国外的空运代理。
外贸、工贸公司对外签订的合同条款中，应当充分考虑国内报关和疏运方面的需要。要求卖方填写运单、制作单据发票时，必须填写同一唛头标记、合同号，并提供足够的份数。在货物外包装上，应当要求卖方刷制完整醒目的唛头标记。
五、外贸、工贸公司签订合同后，应当及时将合同副本、许可证等有关材料，寄送外运公司或其他货运代理部门，作为接交报关代运的依据。
六、民航货运部门在空运进口货物到港后，应及时与外运公司或其他货运代理部门办理货物的交接工作，逐票点清。如果货物发生短缺、破损或者全票货物丢失，应当由民航货运部门签发商务记录。
七、外运公司和其他货运代理部门在收到委托代理报关的货物后，应当在海关规定的期限内，及时办理报关分拨。对虽属委托报关但报关手续不全，或者没有委托报关但又属货运代理部门负责通知的，外运公司或其他货运代理部门应当在报关期限内，向订货或者收货单位发出三次通知或查询函。即货到后第一次发到货通知或查询函；超过一个月未能报关的，第二次发催报通知或查询函；超过两个月未能报关的，第三次发催报通知或查询函。信件一律用挂号发出。
由民航货运部门直接交付收货人的货物，民航要在货到后两个月内发出三次催报通知。
八、为了弄清情况，以利催报，对空运进口货物自运输工具申报进境之日起满两个月尚未报关的，民航货运部门、外运公司或其他货运代理部门可分别向海关申请开拆货物包装。货物包装开拆应当在海关的监督下进行。开箱记录由海关签字证明。
九、收货单位不得借故不报关、不提货。如确有原因，应及时向海关和民航货运部门、外运公司或其他货运代理部门说明理由，并在三个月内处理完毕。在此期间，收货单位对广告资料、样品、礼品以及失去时效的索赔件可以向海关声明放弃。对根据合同进口的货物和尚未失去时效的索赔件，原则上不得放弃；确有理由放弃的，必须经主管部门批准。
十、海关应当本着既把关又服务的精神，简化手续，加快进口货物的验放速度。对于进口货物验凭国家规定的批准证件按规章予以放行。
海关对于索赔货物，应按照海关总署《关于无代价抵偿进出口货物的征免税规定》验放。对当时交验索赔证明有困难的，在收货人提供必要的担保后，海关可先予以放行，并限期补办手续。对于不属国家限制进口商品且又无法提供发票的样品、礼品，经收货人申请，海关可以开箱查验，做出估价，并按规章予以征税或免税放行。
十一、收货单位自运输工具申报进境之日起，超过三个月未向海关申报的，其进口货物即应由民航货运部门、外运公司或者其他货运代理部门分别移交海关变卖处理。变卖应当遵循经济、节约、物尽其用的原则，仪器、机械设备应当尽可能变卖给有关单位。
变卖所得货款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物变卖之日起一年内，经收货单位申请，由海关予以发还；对逾期无人申请的，上缴国库。
十二、进口用货单位，外贸、工贸公司，外运公司和其他货运代理部门以及空港所在地海关等，要严格执行本办法，并应根据本办法建立和健全规章制度，明确岗位责任。
十三、各地口岸委（办）应当根据国务院办公厅《关于地方口岸管理机构职责范围暂行规定》（国办发〔1987〕21号），组织口岸有关单位，对本办法的执行情况进行检查，遇有矛盾及时协调解决。
对违反本办法造成空港压货，致使货物变质、索赔件失去时效或者出现无主货等现象的，应当查清情况，追究责任方或者责任人员的经济和行政责任。
十四、国务院口岸办应当会同经贸部、海关总署、中国民航局等部门，按本办法的规定定期进行检查，及时研究解决存在的问题。
国务院口岸领导小组
一九八七年八月二日

INTERIM MEASURES CONCERNING STRENGTHENING ADMINISTRATION OF IM-PORTS BY AIR

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 CONCERNING STRENGTHENING ADMINISTRATION OF IM-
PORTS BY AIR
(Approved and promulgated by the State Council on August 25, 1987)
With the development of China's foreign trade and economic and
technological exchanges with foreign countries, the amount of imports by
air has increased rapidly and the task of transporting goods from airports
has become increasingly arduous. The following interim measures are
formulated in order to speed up the flow of goods at airports to prevent
goods from being kept too long in storage:
1. When entrusting the foreign trade companies and the industrial trade
companies which are empowered to import the relevant commodities to do the
ordering, the units importing goods through air transport must
conscientiously fill out import orders according to the instructions of
the entrusted units. The full name of the units and the detailed addresses
must be written in the column for the consignee, with the names and
telephone numbers of the persons in charge clearly indicated.
2. When it is necessary to claim damages and demand resupply of goods from
the seller because of lack or loss of imported goods caused by the seller,
the company which did the ordering shall be responsible for the work
involved. If, in special cases, the job must be done by the users
themselves, it is necessary to ask the seller to indicate clearly on the
way bill the number of the contract and the consignee (if foreign trade
transport companies or other agent transport departments are entrusted to
do the job, the names of these companies or departments shall be
indicated) and notify the company which did the ordering of the goods of
the results.
3. Foreign trade companies and industrial trade companies should accept
entrustment for ordering goods within the approved scope of business for
handling imported commodities. They must not accept entrustment from
those user units which have not obtained import licences for the goods.
These companies should examine and verify import orders and write the
marks, codes and symbols in strict accordance with the relevant
stipulations. The relevant personnel should be professionally familiar
with the structure of the marks and arrange the codes strictly according
to their order. No such mistakes as reversion, addition and subtraction
may be allowed.
Newly-established foreign trade companies and industrial trade companies
shall apply to the Ministry of Foreign Economic Relations and Trade (or
its Transport Bureau) for marks and codes within one month of approval for
the establishment. Those companies which have not applied must go through
the formalities within one month of promulgation of these Measures. No
units may be allowed to devise their own codes or borrow the codes of
other units. The Ministry of Foreign Economic Relations and Trade (or its
Transport Bureau) shall conduct regular check-ups of the marks and codes
used by various companies.
4. When signing contracts of imports by air with foreign businessmen and
companies, foreign trade companies and industrial trade companies should
try to fix FOB prices (prices calculated on the basis that the seller
deliver the goods to the planes designated by the buyer) in the clauses so
that our civil aviation planes and the agencies for air transport of our
foreign trade transport companies or other agent transport companies
stationed in foreign countries will be used as much as possible. When
signing contracts with foreign businessmen and companies, foreign trade
companies and industrial trade companies should take into full
consideration the factors of Customs clearance and transport in China.
When the sellers are requested to write way-bills, bills and receipts,
they must provide consistent marks, codes and the numbers of the
contracts, with enough copies. It is also necessary to ask the sellers to
make eye-catching full-size marks and symbols on the outside packing of
the goods.
5. After signing contracts, foreign trade companies and industrial trade
companies shall promptly send copies of the contracts, the licences and
other relevant materials to foreign trade transport companies or other
agent transport companies as certificates for taking over the goods,
Customs clearance and transport.
6. After imported goods arrive at airports by air, transport departments
of the civil aviation administration shall promptly complete the
formalities for handing over the goods to the relevant foreign trade
transport companies and other agent transport companies, with every lot of
goods carefully checked. In case of any lack or damage of the goods or of
loss of the whole lot of goods, transport departments of the civil
aviation administration shall sign and issue certificates.
7. After receiving the goods entrusted for Customs clearance, foreign
trade transport companies or other agent transport companies should go
through the formalities within the time limit prescribed by the Customs.
With respect to the goods which have been entrusted for Customs clearance
but are not armed with adequate number of documents and those goods which
have not been entrusted but belong to the category for which agent
transport companies have the duty to notify the relevant units, these
companies should send three notices or letters of inquiry to the units
ordering the goods or the consignee within the limited Customs clearance
period. Upon the arrival of the goods, a notice of arrival or a letter of
inquiry shall be sent; if the goods are not cleared through the Customs
within a month, a notice of pressing for Customs clearance or a letter of
inquiry shall be sent; if the goods are not cleared through the Customs
within two months, another notice of pressing for Customs clearance or a
third letter of inquiry shall be sent. All the notices and letters shall
be sent by registered mail. With respect to the goods which should be
directly handed over to the consignee by transport departments of the
civil aviation administrations, the departments shall send three notices
of pressing for Customs clearance within two months of the arrival of the
goods.
8. In order to find out the real situation to facilitate the Customs
clearance, in case that goods imported by air are not cleared through the
Customs two months after the day when the means of transport were declared
for entry, transport departments of the civil aviation administration,
foreign trade transport companies or other agent transport departments may
send separate applications to the Customs for opening the packing of the
goods. The opening of the packing shall be conducted under the supervision
of the Customs, which shall sign and issue the relevant certificates.
9. Under no excuses may consignees refuse to go through the formalities
concerning Customs clearance and refuse to take delivery of their goods.
When there are good reasons, they should promptly explain to the Customs,
transport departments of the civil aviation administrations, foreign trade
transport companies or other agent transport departments, and complete the
job within three months. During this period, the consignees may declare to
the Customs that they abandon the relevant advertisement material,
samples, presents and those documents of claims for damages which have
exceeded the prescribed period of validity. The goods imported through
contracts and those documents of claims for damages which have not
exceeded the prescribed period of validity may not be abandoned in
principle. When there are good reasons for the abandonment, approval must
be obtained from the competent department.
10. The Customs should simplify the formalities and speed up the
examination and clearance of imported goods in the spirit of providing
good service but with strict examination. The imported goods with
documents of approval issued by the
State shall be cleared according to the relevant regulations.
The goods for which damages have been claimed shall be examined and
cleared in accordance with the Stipulations Concerning Imposition of or
Exemption from duties on Imported and Exported Goods Compensated at No
Costs formulated by the General Administration of Customs. If it is
difficult for the consignees to produce the certificates of claims for the
examination on the spot, the Customs may clear the goods first after the
consignees provide necessary guarantee and promise to go through the
formalities within the time limit. With respect to the samples and
presents which do not belong to the category of imported goods restricted
by the State but are not supported by receipts, upon the application of
the consignees, the Customs may open the packing for examination, offer an
appraised price and clear the goods with or without taxes according to the
regulations.
11. If consignees fail to declare to the Customs within three months of
the declaration for entry by the means of transport, their imported goods
shall be transferred to the Customs for sale by the transport departments
of the civil aviation administration, foreign trade transport companies or
other agent transport department. The goods should be sold in the
principle of economy and making the best use of everything. Instruments
and machinery equipment should be sold as far as possible to the relevant
units. The money from the sale of such goods, after the deduction of the
expenses for transport, loading and unloading and storage as well as the
duties, shall be returned by the Customs to the consignees upon their
applications within one year of selling. The money shall be turned over to
the State treasury if no one applies for it.
12. Units importing goods, foreign trade companies, industrial trade
companies, foreign trade transport companies and other agent transport
departments as well as the Customs at the airports must all strictly
implement these Measures and should, in accordance with these Measures,
establish and amplify their
rules and regulations and clarify post responsibilities.
13. The commissions (or offices) in charge of port affairs in various
regions shall, in accordance with the Interim Provisions for the Scope of
Competence of Local Administrative Organs for Port Affairs issued by the
General Office of the State Council, organize various relevant units at
the ports to jointly check the implementation of these Measures and solve
contradictions promptly through coordinated efforts.
In case that goods have gone bad, documents claiming for damages have
exceeded the prescribed period, or owners of the goods cannot be found
because of clogged airports caused by violations of these Measures,
investigations shall be carried out to pursue the economic and
administrative liabilities of the responsible units or persons.
14. The Leading Group for Port Affairs of the State Council shall, in
conjunction with the Ministry of Foreign Economic Relations and Trade, the
General Administration of Customs, the Civil Aviation Administration of
China and other relevant departments, conduct regular checkups and
promptly review and solve existing problems.


江苏省南京市人民政府


南京市一九五一年农业税施行细则
南京市人民政府



第一条 本细则根据中央人民政府一九五○年颁布之《新解放区农业税暂行条例》暨中央人民政府政务院及华东军政委员会《关于一九五一年农业税收工作的指示》，并参照本市具体情况制定之。
第二条 农业税以户为单位，按农业人口每人平均全年农业收入累进计征，夏秋两季合并征收。
第三条 凡有农业收入的土地，除本细则另有规定者外，均由收入所得人缴纳农业税。
第四条 下列各种土地免纳农业税：
一、无农业收入的土地：如宅基、场院、工厂用地、义冢、水塘、沟渠、河身、道路、坝堰、荒山、兵营、飞机场及靶子场等；
二、中山陵园、公园及保安林；
三、荒地；但因怠于耕作而致荒芜者，不免；
四、以试验为目的之农场、林场、苗圃或以荒山荒地种植林木，经区以上人民政府批准者；
五、学校、孤儿院、养老院及医院的自耕土地，经区人民政府批准者；
六、机关部队的农业生产收入，已向国家缴纳生产任务者；
七、城市及其郊区的土地，已划定征收地产税者；
八、经中央人民政府政务院特准免税者。
第五条 下列各种土地，在规定免纳农业税：
一、开垦之生荒地，自有收益之年起免纳农业税三年；但投资较大者，得申请区人民政府批准免纳农业税四年；
二、开垦之熟荒地，自开垦之年起，荒芜三年以上者，免纳农业税二年；荒芜二年以上者，免纳农业税一年；荒芜不足二年者，不免。
上列规定，凡转移地权或垦种生荒而未经政府批准者，不适用。
第六条 农业收入的计算，以土地的常年应产量为标准，以市斤为单位。
《常年应产量》系指土地的自然条件，当地一般经营情况和种植习惯，在平常年成下，全年所应收获的产量。
《常年应产量》的计算，以稻谷为标准，其他粮食均折合稻谷计算。
第七条 种植棉花、菜蔬、花生、烟叶、麻、甘蔗及瓜类等经济物物之土地的常年应产量，应按四邻同等土地种植一般谷物的常年应产量计算之。
第八条 林木、果园、竹园、桑田、菱塘、藕塘、鱼塘、芦滩、草山等的常年应产量，应按邻近同等土地之常年应产量计算。无邻地可比者，得按其常年收入依收获季节当地一般批发价格及粮价，折合主粮后打折计算，草山、芦滩及鱼塘按八折，菱塘按七折，其它按五折。
第九条 农业人口系指从事农业劳动或依靠农业收入为主要生活来源者，有下列情形之一者亦得计算农业人口：
一、现役革命军人及供给制之工作人员；
二、烈士家属计算农业税时，得将烈士名额附入农业人口数内，以后优待；
三、临时外出谋生之农业人口，未在外安家者；
四、兼营农业之渔民及船民。
第十条 凡有下列情形之一者，不得计算农业人口：
一、不从事农业劳动或不依靠农业收入为主要生活来源之工商业者、小商贩、手工业者、自由职业者及宗教职业者；
二、薪金制之工作人员、工人、职员及店员；
三、革命军人与工作人员之家属及学校公费生，共生活由公家全部供给者；
四、常年外出，不依靠家庭生活者；
五、被判徒刑半年以上的在押犯人；
六、逃亡之地主及反革命分子。
第十一条 凡在下列情形之一者，应按下列规定计算农业人口：
一、女革命军人及女工作人员，在外结婚者，得由其本人择定一方计算之；
二、无家可归，常年寄居亲友家中，并依靠其农业收入生活者，在其亲友家中计算之；
三、轮流赡养之农业人口，由轮养者协商择定一户计算，不得重计；
四、出嗣子女、养子女及赘婿在其生活家中计算，不得重计；
五、农业雇工在本人家中计入农业人口，不在雇主家中计算；
六、土地改革中，只有一口人或两口人的贫苦农户，依照土地改革法第十三条第一款的规定，分得多于一口人或两口人的土地者，在计算农业税时，一口人得按两口人计算农业人口，两口人得按三口人计算农业人口。
第十二条 农业税的税率规定如下：
第十三条 凡农业收入不能以农业人口平均计算的土地，依下列规定计征：
一、学校、孤儿院、养老院及医院的土地，其收入用作各该机关团体经费者，自耕或雇工经营者，按其常年应产量百分之十计征；出租者按其租额百分之十五计征；
二、公营农场的土地，按其常年应产量百分之十计征；
三、私营农场的土地，自耕者，按其常年应产量百分之十三计征；雇工经营者，按其常年应产量百分之十五计征；
四、清真寺的土地，自耕者，按其常年应产量百分之十计征；雇工经营者，按其常年应产量百分之十四计征；
五、教会、祠堂、会社、寺、庙的土地，自耕者，按其常年应产量百分之十三计征；雇工经营者，按其常年应产量百分之十五计征；
上列二、三、四、五各项土地，出租者，按其常年应产量百分之十六计征，由佃户缴纳，业细双方自行协议分担比例；
六、土地改革中，暂时保留尚未正式分配之土地，国有土地及地权不明或业主外出依法由政府代替之私有土地，出租给农民耕种者，均按其常年应产量百分之二十五计征，由承租人缴纳，不另收租。
第十四条 跨界土地之计征办法规定如下：
一、省（区）、市、区、乡交界处之土地，应就纳税户所在地归户计征；
二、出租地分散在外省（区）、市者、得就土地所地单独立户征收；地在本市人在外省者，按百分之十七单独立户计征，由承租人代缴。
第十五条 出租地和细耕地的农业税，按业佃双方各自收入，分别归户依率计征；如归户困难者，按其常年应产量百分之十六单独计征，由细户代缴，业细双方自行协议分担比例。
第十六条 凡发给土地使用证或临时执照之国有土地，并入证照持有户，依率计征。
第十七条 土地改革中带苗转移之土地，如系双方分收，则分别归户计征；无法归户计征时，按其常年应产量百分之十六单独计征，由得田户缴纳，双方自行协议分担比例。
第十八条 农业税地方附加，按纳税户应缴正税百分之二十附加之。
第十九条 凡有下列情形之一者，经群众评议，乡农业税调查评议委员会审查，区人民政府批准，酌情予以减免税额；
一、无劳动力之烈、军、工属；
二、老、弱、孤、寡、残废而生活困难者；
三、遭受意外灾害，确无负担能力者。
第二十条 土地改革中新分得土地的贫苦农民，生产资料和生活资料暂时尚有困难，其新分得土地之应缴农业税得减征一部，其办法另定之。
第二十一条 凡农作物遭受水、旱、风、雹、病、虫或其它灾害而致歉收者，以村为单位申报登记，经乡调评委员会调查评议属实后，报经区人民政府批准，得酌情减免。
第二十二条 区人民政府成立农业税征收委员会，订立征收计划，办理征收事宜。各乡均应组织包括各阶层代表在内的农业税调查评议委员会（简称乡调评委员会），进行调查、评议、登记田亩、产量、人口，与灾歉减免及其它有关征收工作。
第二十三条 农业税以征收稻谷为主。但为便利人民缴纳，部分地区得酌情折征一部分黄豆、玉米与代金、其折征比率于开征时公告之。
第二十四条 各区农业税开征前，应根据农业税征收清册发出纳税通知书，纳税户须按纳税通知书之规定，将应缴粮食、现款及其他农产品，按期如数送交指定的收纳点一次缴清。所缴粮食及其他农产品须品质优良，晒干扬净，不得掺杂掺水。
第二十五条 纳税户如认为调查不实，评议不公或计算错误时，得向乡调评委员会申请复议复核。如仍不服，可再向区人民政府申诉，由区人民政府依法裁定。但在申诉期间，纳税户须按原定税款如期缴纳，俟裁定后清理之。
第二十六条 征收干部善于执行政策，作风良好，工作积极者，给予表扬或奖励。如有营私舞弊或违法失职，致使国家人民遭受损失者，予以行政处分，情节重大者，送人民法院处理。
第二十七条 凡纳税人忠实报告土地亩数和产量，并踊跃缴纳，品质优良，起模范作用者，给予表扬或奖励。凡虚报人口、地亩、产量，逃避纳税者，经调查属实，除订正补缴外，并得由区人民政府处以逃避税额部分的百分之五十以下的罚金，如有抗税或破坏征收工作，情节重大者，

得送人民法院处理。
第二十八条 本细则报经华东军政委员会核准，自公布之日起施行。



1951年10月23日