1958

LABOUR INSURANCE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA

INTERIM GENERAL RULES CONCERNING INSPECTION OF ENTRY AND EXIT TRAINS, TRAIN CREW, PASSENGERS AND LUGGAGE

Category  PUBLIC SECURITY Organ of Promulgation  The Government Administration Council Status of Effect  In Force
Date of Promulgation  1951-05-24 Effective Date  1951-05-24  


Interim General Rules Concerning Inspection of Entry and Exit Trains, Train Crew, Passengers and Luggage



(Promulgated by the Government Administration Council on May 24, 1951)

    1. These General Rules are formulated to unity the inspection work
relating to the entry and exit trains, train crew, passengers, luggage, and
articles passengers carry along in order to ensure the safety
of driving, to
maintain the public order in the border areas, to prevent epidemic diseases
from spreading, and to suppress smuggling.

    2. The following government organs shall, in accordance with their
respective competent scope of operations, carry out inspections, at stations
in the country’s border areas, of the entry and exit trains, train crew,
passengers, luggage, and articles passengers carry along.

    (1) Public security organs: It shall be responsible for inspecting
passengers’passports and other certificates, for safeguarding the operations
on trains, and for maintaining the public order in the country’s border areas;
shall work in cooperation with the Customs Office in inspecting trains, train
crew, passengers, luggage, and articles passengers carry along; and, when
necessity arises, shall inspect certain suspicious passengers separately.

    (2) Quarantine organs: It shall be responsible for inspection and
prevention of diseases and epidemic diseases on trains and among train crew
and passengers.

    (3) Customs offices: It shall be responsible for inspecting trains, train
crew, passengers, luggage, and articles passengers carry along, for smuggled
goods; and when necessary, it shall inspect passengers suspicious of smuggling
individually.

    Other government organs, unless specially authorized by the Government
Administration Council, are not permitted to conduct inspections.

    3. To carry out the inspection of the entry and exit trains, train crew,
passengers, luggage, and articles passengers carry along, the railway
authorities shall notify all inspection units concerned to effect a
coordinated inspection at a specified time in accordance with the stipulations
in the preceding article; if no special situation occurs, the inspection shall
be made, in principle, just once.

    4. In principle, inspections are not carried out on board the trains; when
necessity arises, however, a coordinated inspection shall be carried out on
board the trains by the public security organ, the Customs office and the
quarantine organ; the working procedures for such a coordinated inspection
shall be worked out by the organs concerned through consultation.

    5. The inspection of foreign diplomatic personnel shall be carried out in
accordance with the pertinent provisions promulgated by the Ministry of
Foreign Affairs under the Central People’s Government.

    6. In principle, inspections are not carried out on board the domestic
trains, except by the public security organ; however, inspections shall be
carried out by the organs concerned through the railway authorities under
either of the following two circumstances:

    (1) when trains running from or to epidemic-stricken areas, or when
epidemic cases or deaths from epidemic diseases occur on the train, and the
quarantine organ considers it necessary to make an inspection;

    (2) when the train is running close to border area where smuggling is
rampant, or when suspicious cases of smuggling arise and the Customs office
considers it necessary to make an inspection.

    7. At all stations on the country’s borders, the public security organ
shall be responsible for calling and presiding over regular meetings on the
coordination in inspection work; and all organs concerned shall discuss
problems that crop up during the inspections, and exchange views on how to
coordinate their actions, to work in close cooperation under division of
competence, and to simplify operative procedures.

    8. Government inspection personnel shall wear uniforms and the badges and
armbands issued by their respective organs.

    9. The term inspection, as mentioned in these General Rules, refers to the
inspection provisions lists in the various items in Article 2 of these General
Rules. Other Provisions of inspection, such as the control of cargo shipment
and the inspection and examination of goods for taxation as executed by the
Customs office, shall be executed by various organs concerned in accordance
with the existing relevant provisions.

    10. All the inspection organs concerned under the Central Government
shall, in accordance with their respective competent scope of operations, send
immediately to the Ministry of Railways the regulations and decrees concerning
the prohibitions, restrictions and bans to be imposed on the railway
transportation of passengers and cargos; and the same procedure shall be
followed when amendments are made.

    11. These General Rules shall go into effect after their promulgation by
the Government Administration Council. If any former inspection procedures
adopted in various regions conflict with these General Rules, the former shall
be abolished.






INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

Category  TAXATION Organ of Promulgation  The Government Administration Council Status of Effect  In Force
Date of Promulgation  1951-08-08 Effective Date  1951-08-08  


Interim Regulations Concerning Urban Real Estate Tax


Notes:

(Promulgated by the Central People’s Government Administration Council on

August 8, 1951)

    Article 1  Except as otherwise stipulated, urban real estate tax shall be
collected by the tax authorities in accordance with the provisions
of these
Regulations.
Article 2  The Ministry of Finance of the Central People’s Government shall
designate the cities in which real estate tax shall be imposed; the tax shall
not be imposed in cities that have not been so designated.

    Article 3  The owner of property shall be liable for the payment of real
estate tax. Where the property is subject to a mortgage, the mortgagee shall
be liable for payment. Where the owner and the mortgagee are not present at
the locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall be
paid by the custodian or the user of the property on behalf of the owner or
mortgagee.

    Article 4  The following categories of real estate shall be exempt from
real estate tax:

    (1) real estate owned by military units, government agencies and social
organizations for their own use;

    (2) real estate owned by public schools and registered private schools
for their own use;

    (3) real estate used as a park, scenic spot or historic site or for other
public purposes;

    (4) real estate used exclusively by mosques or lamaseries;

    (5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people’s government at the provincial
(municipal) level or higher.

    Article 5  Reductions of or exemptions from real estate tax shall be
granted in respect of the following categories of real estate:

    (1) newly constructed buildings shall be exempt from real estate tax for
a period of three years commencing the month in which the construction is
completed;

    (2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in which
the renovation is completed;

    (3) other real estate in respect of which due to special circumstances,
the people’s government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.

    Article 6  Real estate tax shall be assessed according to the following
criteria and tax rates: (Note 1.)

    (1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;

    (2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;

    (3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which it
is difficult to determine separately the standard value of land and the
standard value of buildings;

    (4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is difficult to
determine the standard values of land and buildings.

    Article 7  The standard values, as mentioned in the preceding Article,
shall be appraised as follows:

    (1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local market
value, and with reference to the current price of local building construction;

    (2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication facilities
and with reference to the general local market value of the land;

    (3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;

    (4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to the
local aggregate rental value of the land and its affixed buildings.

    Article 8  Real estate tax may be paid quarterly or semi-annually,
which shall be determined by the local tax authorities.

    Article 9  A commission for real estate assessment, composed of
representatives designated by local people’s conferences of various circles,
and representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce, and
public security shall be established in all cities in which real estate tax
is imposed. The commission shall be under the direction of the local people’s
government and shall be responsible for carrying out the work of real estate
assessment.

    Article 10  Real estate shall be assessed once a year. Where, on
examination of the original assessed value, the real estate assessment
commission determines that reassessment is not necessary, the extension of
validity of the assessment of the previous year shall be submitted to the
local people’s government for approval.

    The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph, shall
be subject to examination, approval and notification by the local people’s
government.

    Article 11  The tax payers shall, within one month following the
notification of the assessment, file a return with the local tax authorities of the location in which the real estate is situated
as to the condition of the
buildings, the number of rooms, the floor space and other information. Changes
in the addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the property
must be reported to the local tax authorities within 10 days following the
change of address, the transfer of ownership or the completion of expansion or
renovation.

    Returns in respect of real estate which is exempt from real estate tax
shall also be filed in accordance with the preceding provisions.

    Article 12  The tax authorities shall establish a register in respect of
the investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the tax
authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to the
treasury within the time limit.

    In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.

    Article 13  A fine of five hundred thousand yuan or less (Note 2.) shall
be imposed on a tax payer who fails to file the return within the time limit
as prescribed in Article 11.

    Article 14  In the event that a taxpayer fails to declare real estate
holdings or who files a fraudulent return and thereby attempts to evade the
tax shall, in addition to payment of the tax so evaded, be liable to a fine
of five times or less of the tax due.

    Article 15  Every person shall report violations of the provisions set
forth in the two preceding Articles. Following the investigation and disposal
of the violation, the informant shall be granted a reward in the amount of 20%
to 30% of the fine; confidentiality shall be maintained in respect of these
reports.

    Article 16  Where there is a failure to pay the tax on time, in addition
to setting a new time limit for payment of the tax, a late payment fine of 1%
of the amount of the tax due shall be imposed for each day the tax remains
unpaid.

    Where payment of the tax is not made within thirty days following the
time limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the people’s
courts for disposal.

    Article 17  The provincial (municipal) tax authorities shall, in accordance
with these Regulations, formulate measures for the investigation and
collection of real estate tax and shall submit the measures to the provincial
(municipal) people’s government for approval and implementation and shall also
submit the measures to the General Taxation Bureau under the Ministry of
Finance of the Central People’s Government for the record.

    Article 18  Upon the promulgation of these Regulations, all local rules
relating to the taxation of real estate tax shall be annulled.

    Article 19  These Regulations shall go into effect as of the date of
promulgation.

Notes:

    Note 1. Beginning from 1953, the tax rates listed thereof have been
adjusted into 1.2%, 1.8%, 1.8%, and 18% respectively.

    Note 2. Here the sum “five hundred thousand yuan” refers to the Old
Renminbi, which, when converted into the New Renminbi, is equivalent to
“fifty yuan”. — The Editor






PROVISIONAL REGULATIONS GOVERNING THE URBAN REAL ESTATE TAX

INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGE LICENSE PLATE TAX

Category  TAXATION Organ of Promulgation  The Government Administration Council Status of Effect  In Force
Date of Promulgation  1951-09-13 Effective Date  1951-09-13  


Interim Regulations Concerning the Vehicle and Vessel Usage License Plate Tax


Notes:

(Promulgated by the Central People’s Government Administration Council on

September 13, 1951)

    Article 1  All operators of vehicles and vessels within districts where
vehicle and vessel usage license plate tax is imposed shall, in accordance
with the provisions of these Regulations, pay vehicle and vessel usage license
plate tax to the respective tax authorities.

    Article 2  Domestic vessels previously subject to the payment of the
tonnage tax (vessel dues), shall no longer be subject to payment of the
tonnage tax, and shall, without exception, be subject to payment of the
vehicle and vessel usage license plate tax. Foreign vessels and the Chinese
vessels leased by foreign businesses shall, however, continue to be  subject
to tonnage tax and not vehicle and vessel usage license plate tax.

    Article 3  The provincial (municipal) people’s governments shall, subject
to the verification and approval of the people’s governments (military and
administrative commissions) of the greater administrative regions, designate
those districts in which the vehicle and vessel usage license plate tax is to
be imposed and shall report the districts designated to the Ministry of
Finance of the Central people’s Government for the record; provinces
(municipalities) directly under the Central Government shall, prior to the
imposition of the tax, report the districts designated to the Ministry of
Finance of the Central People’s Government for verification and approval.

    Article 4  Operators of vehicles and vessels subject to payment of the
vehicle and vessel usage license plate tax shall apply to the local tax
authorities for registration, paying the tax, and obtaining license plates
and the tax payment certificates. The aforesaid vehicle and vessel license
plates and tax payment certificates shall be made and issued by the
provincial (municipal) tax authorities.

    Article 5  Vehicle and vessel usage license plate tax shall be collected
on a quarterly basis (in January, April, July and October). Alternatively, for
the convenience of the tax payers to make the tax payments, the local tax
authorities may collect an aggregate amount of tax on a biannual or annual
basis.

    Article 6  The following categories of vehicles and vessels shall be
exempt from the payment the vehicle and vessel usage license plate tax:

    (1) vehicles and vessels operated by suburban farmers for their own use;

    (2) fishing vessels with a deadweight capacity not in excess of one ton;

    (3) vehicles and vessels owned and operated by military and government
units, public and private schools and social organizations for their own use;

    (4) pontoons and floating docks used exclusively for passengers, the
loading and unloading of cargo and the storage of goods;

    (5) vehicles and vessels certified by the respective local transport
administration offices and verified and approved by the tax authorities that
they are no longer in use or have been dismantled; and

    (6) fire trucks, water sprinkler vessels, ambulance vehicles and ambulance
vessels, waste removal vehicles and waste removal vessels and ferries.

    In order to obtain a tax-exempt license plate, opetators of vehicles and
vessels that are exempt from tax and listed above in Items (1), (2) and (6)
shall apply to the local tax authorities for registration and obtaining the
tax-exempt license plate and paying a fee covering the manufacturing cost of
the license plate.

    Article 7  The amount of vehicles usage license plate tax shall be as
follows:

   ———————————————————————

   |        |              |  
Unit for    |   Quarterly  |            |

   |  Type  |   Category   |  Calculating  |  Tax
Payment |  Remarks   |

   |        |              |    
Tax       |   (Note 1.)  |            |

   |——–|————–|—————|————–|————|

   |        |   Passenger  |  Per vehicle  |
150,000,yuan |            |

   |        |   vehicles   |              
|  to 800,000  |            |

   |        |              |              
|    yuan      |            |

   |        |————–|—————|————–|————|

   |        |    Trucks    |  Per
ton, by  | 40,000 yuan  |            |

   | Motor  |              |  net
tonnage  | to 150,000   |            |

   |vehicles|              |              
|    yuan      |            |

   |        |————–|—————|————–|————|

   |        |              |  Per
motor-   | 50,000 yuan  |            |

   |        |              |    
cycle     | to 150,000   |            |

   |        | Motor-cycles |              
|    yuan      |            |

   |        |              |—————|————–|————|

   |        |              |  
Per motor   | 80,000 yuan  |            |

   |        |              |  
tricycles   | to 200,000   |            |

   |        |              |              
|    yuan      |            |

   |——–|————–|—————|————–|————|

   |        | Animal-drawn |  Per vehicle  | 10,000 yuan  |            |

   |        |              |              
| to 80,000    |            |

   |        |              |              
|    yuan      |            |

   |        |————–|—————|————–|————|

   | Non-   |  Manually    |  Per vehicle  |3,000 yuan to |
Including  |

   | motor  |   driven     |              
| 60,000 yuan  | pedicabs.  |

   |vehicles|              |              
|              | rickshaws  |

   |        |              |              
|              | and other  |

   |        |              |              
|              | manually   |

   |        |              |              
|              | drawn      |

   |        |              |              
|              | vehicles   |

   |        |————–|—————|————–|————|

   |        |  Bicycles    |  Per bicycle  |5,000
yuan to |            |

   |        |              |              
| 10,000 yuan  |            |

   ———————————————————————

    Article 8  The amount of vessel usage license plate tax shall be as
follows:


————————————————————————
|  Type |Unit for calculating|   Quarterly tax    |      Remarks      
|
|       |   tax              |  payment
(Note 2.) |                    |
|——-|——————–|——————–|——————–|
|       |     Under 50 tons  | 3,000 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |     51 – 150 tons  | 3,500 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |    151 – 300 tons  | 4,000 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |    301 – 500 tons  | 4,500 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|Motor- |   501 – 1000 tons  | 5,500 yuan per ton |Calculated on the   |
|vessels|                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |  1001 – 1500 tons  | 6,500 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |  1501 – 2000 tons  | 8,000 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |  2001 – 3000 tons  | 9,500 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of net tonnage|
|       |——————–|——————–|——————–|
|       |  3001 tons and     | 11,000 yuan per ton|Calculated on the  
|
|       |      upwards       |                    |basis
of net tonnage|
|——-|——————–|——————–|——————–|
|       |     Under 10 tons  | 1,500 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of tonnage of |
|       |                    |                    |loading
capacity    |
|       |——————–|——————–|——————–|
|       |      11 – 50 tons  | 2,000 yuan per ton |Calculated
on the   |
|       |                    |                    |basis
of tonnage of |
|       |                    |                    |loading
capacity    |
|       |——————–|——————–|——————–|
|Non    |     51 – 150 tons  | 2,500 yuan per ton |Calculated on the  
|
|motor- |                    |                    |basis
of tonnage of |
|vessels|                    |                    |loading
capacity    |
|       |——————–|——————–|——————–|
|       |    151 – 300 tons  | 3,000 yuan per ton |Calculated on the  
|
|       |                    |                    |basis
of tonnage of |
|       |                    |                    |loading
capacity    |
|       |——————–|——————–|——————–|
|       |     301 tons and   | 3,500 yuan per ton |Calculated on the  
|
|       |         upwards    |                    |basis
ol tonnage of |
|       |                    |                    |loading
capacity    |
————————————————————————

    Article 9  Except where vehicle and vessel usage license plate tax is
imposed on vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people’s government shall, within the range of the tax
amount prescribed in the preceding Article, determine according to existing
local conditions the amounts of tax applicable to vehicles of different
categories, deadweight capacities, and the nature of uses, and shall report
such determinations to the people’s governments (military and administrative
commissions) of the greater administrative regions for examination, approval
and implementation and to the Ministry of Finance of the Central People’s
Government for the record; provinces (municipalities) directly under the
Central Government shall report their determinations to the Ministry of
Finance for examination and approval and for the record.

    Article 10  Vehicles and vessels for which the tax due has been paid and
for which license plates have been obtained, when transferred to and operated
in another taxing district, shall not be further subject to tax or subject to
additional tax due to differences in taxation between the former district and
the latter district for the duration of the validity of the licenses.

    Article 11  In respect of vehicles and vessels which are registered in
districts where no vehicle and vessel usage license plate tax is imposed, but
which are frequently operated in districts where vehicle and vessel usage
license plate tax is imposed, the vehicle and vessel usage license plate tax
must be paid to the city tax authorities therein; as to those vehicles and
vessels which are not frequently operated in districts where the vehicle and
vessel usage license plate tax is imposed shall be exempt from tax upon
obtaining a certificate of tax exemption from the respective people’s
government at or above the local township (or village) level.

    Article 12  Vehicle and vessel license plates may not be sold, given as
gifts, loaned or used beyond their expiry date. Where the ownership of
vehicles and vessels is transferred, the license plates may be used until the
termination of the period of validity of the license plates; no additional tax
shall be paid and no tax shall be refunded during such a period.

    Article 13  In cases of damage to or loss of the license plates of
vehicles or vessels, a report shall be filed with the office that originally
issued the license plates for replacement license plates; no additional tax
shall be paid during the period of validity of the original license plates.

    Article 14  Vehicle and vessel license plates shall, according to the
provisions, be fitted to a conspicuous place on vehicles or vessels to
facilitate identification.

    Article 15  The penalties for violation of the provisions of these
Regulations are stipulated as follows:

    (1) persons who fail to comply with the provisions concerning reporting,
registration, the payment of tax and the obtaining of license plates shall,
in addition to the payment of tax within a time limit, be subject to a fine
of three times or less the amount of tax due.

    (2) persons who violate any one of the provisions of Articles 12,13 or 14
of these Regulations shall be subject to a fine not exceeding 100,000 yuan
Renminbi (i.e. the Old Renminbi – the editor.).

    (3) Persons who fail to pay tax within the prescribed period shall, in
addition to the payment of tax within a time limit, be subject to a late
payment fine of 1% of the amount of tax due for each day payment is delayed.

    Article 16  Measures for the investigation and collection of the vehicle
and vessel usage license plate tax shall be formulated by the provincial
(municipal) tax authorities, and submitted for verification, approval and
implementation to the provincial (municipal) people’s government and to the
General Taxation Bureau of the Ministry, of Finance of the Central People’s
Government for the record.

    Article 17  On the promulgation of these Regulations, all separate rules
and measures governing the license plate tax in the various localities shall
be annulled.

    Article 18  These Regulations shall go into effect as of the date of
promulgation.

Notes:

    Note 1., 2. The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi. — The Editor.






INTERIM GENERAL RULES CONCERNING INSPSCTION OF ENTRY AND EXIT TRAINS, TRAIN CREW, PASSENGERS AND LUGGAGE

Interim General Rules Concerning Inspsction of Entry and Exit Trains, Train Crew, Passengers and Luggage

     (Effective Date:1951.05.24–Ineffective Date:)

1. These General Rules are formulated to unify the inspection work relating to the entry and exit trains, train crew, passengers,
luggage, and articles passengers carry along in order to ensure the safety of driving, to maintain the public order in the border
areas, to prevent epidemic diseases from spreading, and to suppress smuggling.

2. The following government organs shall, in accordance with their respective competent scope of operations carry out inspections,
at stations in the country’s border areas, of the entry and exit trains, train crew, passengers, luggage, and articles passengers
carry along.

(1) Public security organs: It shall be responsible for inspecting passengers’ passports and other certificates, for safeguarding
the operations on trains, and for maintaining the public order in the country’s border areas; shall work in cooperation with the
Customs Office in inspecting trains, train crew, passengers, luggage, and articles passengers carry along; and, when necessity arises,
shall inspect certain suspicious passengers separately.

(2) Quarantine organs: It shall be responsible for inspection and prevention of diseases and epidemic diseases on trains and among
train crew and passengers.

(3) Customs offices: It shall be responsible for inspecting trains, train crew, passengers, luggage, and articles passengers carry
along, for smuggled goods; and when necessary, it shall inspect passengers suspicious of smuggling individually.

Other government organs, unless specially authorized by the Government Administrative Council, are not permitted to conduct inspections.

3. To carry out the inspection of the entry and exit trains, train crew, passengers, luggage, and articles passengers carry along,
the railway authorities shall notify all inspection units concerned to effect a coordinated inspection at a specified time in accordance
with the stipulations in the preceding article; if no special situation occurs, the inspection shall be made, in principle, just
once.

4. In principle, inspections are not carried out on board the trains; when necessity arises, however, a coordinated inspection shall
be carried out on board the trains by the public security organ, the Customs office and the quarantine organ; the working procedures
for such a coordinated inspection shall be worked out by the organs concerned through consultation.

5. The inspection of foreign diplomatic personnel shall be carried out in accordance with the pertinent provisions promulgated by
the Ministry of Foreign Affairs under the Central People’s Government.

6. In principle, inspections are not carried out on board the domestic trains, except by the public security organ; however, inspections
shall be carried out by the organs concerned through the railway authorities under either of the following two circumstances.

(1) When trains running from or to epidemic-stricken areas, or when epidemic cases or deaths from epidemic diseases occur on the train,
and the quarantine organ considers it necessary to make an inspection;

(2) When the train is running close to border area where smuggling is rampant, or when suspicious cases of smuggling arise and the
Customs office considers it necessary to make an inspection.

7. At all stations on the country’s borders, the public security organ shall be responsible for calling and presiding over regular
meetings on the coordination in inspection work; and all organs concerned shall discuss problems that crop up during the inspections,
and exchange views on how to coordinate their actions, to work in close cooperation under division of competence, and to simplify
operative procedures.

8. Government inspection personnel shall wear uniforms and the badges and armbands issued by their respective organs.

9. The term inspection, as mentioned in these General Rules, refers to the inspection provisions listed in the various items in Article
2 of these General Rules. Other provisions of inspection, such as the control of cargo shipment and the inspection and examination
of goods for taxation as executed by the Customs office, shall be executed by various organs concerned in accordance with the existing
relevant provisions.

10. All the inspection organs concerned under the Central Government shall, in accordance with their respective competent scope of
operations, send immediately to the Ministry of Railways the regulations and decrees concerning the prohibitions, restrictions and
bans to be imposed on the railway transportation of passengers and cargos; and the same procedure shall be followed when amendments
are made.

11. These General Rules shall go into effect after their promulgation by the Government Administrative Council. If any former inspection
procedures adopted in various regions conflict with these General Rules, the former shall be abolished.

    






MEASURES FOR PROHIBITION AGAINST TAKING THE STATE CURRENCY INTO AND OUT OF CHINA

Category  BANKING Organ of Promulgation  The Government Administration Council Status of Effect  Invalidated
Date of Promulgation  1951-03-06 Effective Date  1951-03-06 Date of Invalidation  1993-03-01


Measures of the People’s Republic of China for Prohibition Against Taking the State Currency Into and out of China

(Promulgated by the Government Administration Council on March 6, 1951)

(Editor’s Note: The Measures have been annulled by Measures of the People’s
Republic of China on the Control of Carrying the State Currency into and
out of China promulgated on January 20, 1993)

    1. These Measures are formulated in order to consolidate the value of
the State currency, stabilize finance and safeguard the property of the
people.

    2. The State currency referred to in these Measures means the currency
issued by the People’s Bank of China including the local currencies issued
with special permission of the Central People’s Government.

    3. The People’s Republic of China prohibits against taking the State
currency into out of China. The State currency carried on the person or
smuggled over the borders shall be confiscated.

    4. Those who carry or smuggle the State currency over the borders under
suspicion of damaging the State currency or those who smuggle forged or
counterfeit Renminbi into our country shall be handed over together with
the evidence by the authorities discovering them to the local judicial
authorities to be dealt with according to law.

    5. If mails sent out of or into China are found to contain State currency
smuggled over the borders, the bank notes shall be confiscated. If the smuggled
currency is to be for criminal purposes or suspected of being forged or
counterfeit, it shall be handed over together with the mails to the local
judicial authorities to be dealt with according to law.

    6. These Measures shall be effective as of the date of promulgation.






CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...