PATENT LAW OF THE PEOPLE’S REPUBLIC OF CHINA AMENDMENT
SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PROPLE’S CONGRESS REGARDING THE IMPOSITION OF PUNISHMENT IN RESPECT OF OFFENCES OF TAX EVASION AND REFUSAL TO PAY TAX
| Category | CRIMINAL LAW | Organ of Promulgation | The Standing Committee of the National People’s Congress | Status of Effect | In Force |
| Date of Promulgation | 1992-09-04 | Effective Date | 1993-01-01 |
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Supplementary Provisions of the Standing Committee of the National Prople’s Congress Regarding the Imposition of Punishment in Respect |
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(Adopted at the 27th Meeting of the Standing Committee of the Seventh
National People’s Congress on September 4, 1992, promulgated by Order No.61
of the President of the People’s Republic of China on September 4, 1992)
(Editor’s Note: In accordance with the provisions of Article 452 of the
Criminal Law of the People’s Republic of China revised at the Fifth Session
of the Eighth National People’s Congress on March 14, 1997, and effective on
October 1, 1997, the provisions regarding administrative penalties and
administrative measures in this Decision shall continue to be in force and
the provisions regarding criminal liability have been incorporated into the
revised Criminal Law)
With a view to imposing punishment in respect of offences of tax evasion
and refusal to pay tax, the following supplementary provisions are made to the
Criminal Law:
1. “Tax evasion” means that a taxpayer fails to pay, or underpays the
amount of tax payable by means forging, altering, concealing, or destroying
accounting books or vouchers for the accounts without authorization, or
overstating expenses, or omitting or understating incomes in accounting books,
or filing false tax declaration. Where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and where the amount in
question is over 10,000 yuan, or where the taxpayer commits tax evasion again
after having been twice subjected to administrative sanctions by the tax
authorities for tax evasion, the taxpayer shall be subject to fixed-term
imprisonment of not more than three years or criminal detention as well as a
fine of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax payable
and where the amount in question is over 100,000 yuan, the taxpayer shall be
subject to fixed-term imprisonment of not less than three years but not more
than seven years as well as a fine of not more than five times the amount of
tax evaded.
Where a withholding agent by means specified in the preceding paragraph
fails to pay, or underpays the tax which has been withheld or collected and
where the amount in question accounts for more than ten percent of the amount
of tax payable and is over 10,000 yuan, the withholding agent shall be
punished in accordance with the provisions of the preceding paragraph.
Whoever has repeatedly committed any offence specified in the preceding
two paragraphs without having been subjected to punishment shall be punished
on the basis of the accumulated amount.
2. Where a taxpayer that has not paid the tax due adopts the means of
transferring or concealing its property, thus resulting in the tax
authorities’ inability to pursue the payment of tax in arrears, and where the
amount in question is more than 10,000 yuan but less than 100,000 yuan, the
taxpayer shall be subject to fixed-term imprisonment of not more than
three years or criminal detention as well as a fine of not more than five
times the amount of tax in arrears. Where the amount in question is over
100,000 yuan, the taxpayer shall be subject to fixed-term imprisonment of
not less than three years but not more than seven years as well as a fine of
not more than five times the amount of tax in arrears.
3. Where an enterprise or institution commits any offence specified
herein in Article 1 or Article 2, the enterprise or institution shall be fined
in accordance with the provisions herein of Article 1 or Article 2, and the
persons in charge and other persons directly responsible shall be subject to
fixed-term imprisonment of not more than three years or criminal detention.
4. Where a taxpayer fails to pay, or underpays the amount of tax payable
by virtue of bribing tax officials, the taxpayer shall be investigated for
criminal responsibilities based on the crime of bribery, and shall also be
subject to a fine of not more than five times the amount of tax which has
not been paid or has been underpaid.
5. Where an enterprise or institution has fraudulently obtained from the
State a tax refund for exports by deceptive means such as filing false export
declaration with regard to the commodities it produces or operates, and where
the amount of the tax refund in question is over 10,000 yuan, the enterprise
or institution shall be subject to a fine of not more than five times the
amount of the tax refund which has been fraudulently obtained, and the
persons in charge and other persons directly responsible shall be subject to
fixed-term imprisonment of not more than three years or criminal detention.
Where a unit other than those specified in the preceding paragraph or an
individual has fraudulently obtained from the State a tax refund for exports,
the unit or individual shall be investigated for criminal responsibilities
based on the crime of fraud, and shall also be subject to a fine of not more
than five times the amount of the tax refund which has been fraudulently
obtained. Where a unit commits any offence specified in this paragraph,
a fine shall be imposed on the unit and, in addition, the persons in charge
and other persons held directly responsible shall be investigated for
criminal responsibilities based on the crime of fraud.
6. “Refusal to pay tax” means the refusal to pay tax with resort to
violence or menace. Whoever has thus refused to pay tax shall be subject to
fixed-term imprisonment of not more than three years or criminal detention
as well as a fine of not more than five times the amount of tax he has
refused to pay. If the circumstances are serious, the offender shall be
subject to fixed-term imprisonment of not less than three years but not more
than seven years as well as a fine of not more than five times the amount of
tax he has refused to pay.
Whoever has refused to pay tax with resort to violence and has caused
serious bodily injury to or death of another person shall be subjected to a
heavier punishment based on the crime of inflicting bodily injury or
committing homicide, and shall also be imposed a fine in accordance with the
provisions of the preceding paragraph.
7. Where an offence specified herein is committed, the tax authorities
shall pursue the payment of the amount of tax which has not been paid, or
has been underpaid, or is in arrears, or has been refused to pay, or has been
fraudulently obtained. Where the offender is exonerated from criminal
punishment according to law, the tax authorities shall, in addition to
pursuing the payment of the amount of tax which has not been paid, or has
been underpaid, or is in arrears, or has been refused to pay, or has been
fraudulently obtained, impose on him a fine of not more than five times the
amount of tax which has not been paid, or has been underpaid, or is in
arrears, or has been refused to pay, or has been fraudulently obtained.
8. These Provisions shall come into force as of January 1, 1993.
MEASURES FOR THE ADMINISTRATION OF THE STATE COUNCIL ON PARTICIPATION OF FOREIGN FIRMS IN THE SALVAGE OF SUNKEN SHIPS AND OBJECTS IN THE CHINESE COASTAL WATERS
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The State Council Measures for the Administration of the State Council on Participation of Foreign Firms in the Salvage of Sunken Ships and Objects Decree [1992] No.102 of the State Council July 12, 1992 Article 1 These Measures are formulated in order to strengthen the control of the participation of foreign firms in the activities salvaging Article 2 These Measures shall apply to the participation of foreign firms in the activities salvaging sunken ships and objects with commercial These Measures shall not apply to the cases where the owners of the sunken ships and objects engage in the salvage themselves or invite Article 3 For the purpose of these Measures, the following terms shall have the meanings respectively defined hereunder: (1) “Foreign firm” means enterprises or other economic organizations or individuals of foreign countries. (2) “Coastal waters” means the internal seas and territorial seas of the People’s Republic of China as well as all the other sea areas (3) “Sunken ships and objects” means all kinds of vessels and objects which have sunken under the surface of water or have been buried Sunken warships and weaponry with important military value and sunken ships and objects confirmed as cultural relics are not covered (4) “Salvage operation” means all kinds of operational activities for salvaging sunken ships and objects according to a joint salvage (5) “Operator of salvage” means any unit or individual that actually operates the salvage. Article 4 The Chinese Government shall protect, in accordance with the law, the gains and other lawful rights and interests due to the Chinese All the activities of Chinese and foreign parties participating in the salvage shall comply with the related laws, rules and regulations Article 5 The Ministry of Communications of the People’s Republic of China is in charge of the affairs regarding the participation of foreign Article 6 Foreign firms may participate in the salvage of sunken ships and objects in the Chinese coastal waters in either of the following (1) To sign a joint salvage contract with a Chinese operator of salvage and undertake the salvage activities in accordance with the rights (2) To establish a Chinese-foreign salvage cooperative enterprise with a Chinese operator of salvage and undertake the salvage activities. Article 7 Any Chinese operator of salvage shall be a professional salvage agency with the qualification of undertaking salvage, and such qualification Article 8 Definite salvage targets must be expressly fixed in either a joint salvage contract or a contract for a Chinese-foreign salvage cooperative Article 9 The Ministry of Communications of the People’s Republic of China shall be responsible for uniformly organizing negotiations with foreign Article 10 The joint salvage contract signed between a foreign firm and a Chinese operator of salvage shall accord with the related stipulations The Chinese-foreign salvage cooperative enterprise formed by a foreign firm and a Chinese operator of salvage shall go through the Article 11 While a joint salvage contract or a contract for a Chinese-foreign salvage cooperative enterprise is submitted to the authorities The examination and approval authorities shall, within 45 days after receiving the application for examination and approval of the Article 12 After the approval of the joint salvage contract, the foreign firm shall apply for business registration to the State Administration Article 13 A foreign firm participating in the salvage of sunken ships and objects within the internal seas and territorial seas of the People’s A foreign firm participating in the salvage of sunken ships and objects beyond the internal seas and territorial seas of the People’s Article 14 The vessels, equipments and labor services needed by the foreign firm in implementing the joint salvage contract shall first be leased Article 15 The objects recovered from the salvage of sunken ships and objects in the Chinese coastal waters with the participation of a foreign (1) The ownership of the sunken ships and objects recovered within the internal seas and territorial seas of the People’s Republic of The Chinese operator of salvage shall obtain its gains from the recovered objects or the sum evaluated in terms of money in accordance (2) The sunken ships and objects recovered from beyond the internal seas and territorial seas of the People’s Republic of China but within (3) Any cultural relics found in the recovered objects or during the salvage operation shall be reported to the local administrative department Article 16 The recovered objects obtained by the foreign firms according to law can be purchased by the relevant authorities of Chinese Government Article 17 Before the salvage operation, the operators of salvage shall apply for the issuance of a navigation warning in accordance with the The Ministry of Communications of the People’s Republic of China shall circulate the related data such as the commencement and termination The operators of salvage shall engage in their salvage operation within the operational area approved by the harbor superintendency Article 18 The relevant personnel from Chinese and foreign parties participating in the salvage shall, from the beginning to the end, take part Article 19 All the recovered objects shall receive the inspection by the relevant authorities at the place assigned by the competent authorities Article 20 Anyone who has violated these Measures to salvage sunken ships and objects in the Chinese coastal waters shall be ordered to stop The amount of fine shall be appraised and decided according to the related penalty provisions of the State marine traffic administration. Article 21 The participation of any enterprise or individual or other economic organization from Hong Kong, Macao or Taiwan in the salvage of Article 22 The Ministry of Communications of the People’s Republic of China shall be responsible for the interpretation of these Measures. Article 23 These Measures shall enter into force as of the date of promulgation. |
The State Council
1992-07-12
SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OF OFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX
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The Standing Committee of the National People’s Congress Order of the President of the People’s Repbulic China No. 61 “Supplementary Provisions of the Standing Committee of the National People’s Congress Concerning the Imposition of Punishments in President of the People’s Republic of China Yang Shangkun September 4,1992 Supplementary Provisions of the Standing Committee of the National people’s Congress Concerning the Imposition of Punishments in Respect With a view to imposing punishments in respect of offenses of tax evasion and refusal to pay tax, the relevant supplementary provisions 1. “Evasion of tax” means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, Where a withholding agent fails to pay or underpays the tax which has been withheld or collected through the adoption of the means Where the illegal acts specified in the preceding two Paragraphs have been committed several times and no punishment has been imposed, 2. Where a taxpayer who has failed to pay the amount of tax payable adopts the means of transferring or concealing the property, resulting 3. Where an enterprise or institution commits the offenses specified in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise 4. Where a taxpayer offers a bribe to tax officials and fails to pay or underpays the amount of tax payable, an investigation into the 5. Where an enterprise or institution fraudulently obtains a tax refund through the adoption of deceptive means such as fraudulently Where an entity or individual other than those as prescribed in the preceding Paragraph fraudulently obtains a tax refund for export 6. “Refusal to pay tax” means the refusal to pay tax by using violence or menace. A taxpayer who has refused to pay tax shall be subject In the case of refusal to pay tax by using violence which causes a person to suffer from serious injury or death, a serious punishment 7. Where the offenses specified herein are committed, the tax authorities shall pursue the payment of the amount of tax which has not 8. The present provisions shall enter into force as of January 1,1993. |
The Standing Committee of the National People’s Congress
1992-09-04
MEASURES GOVERNING THE PARTICIPATION OF FOREIGN FIRMS IN THE SALVAGE OF SUNKEN SHIPS AND OBJECTS IN THE CHINESE COASTAL WATERS
| Category | COMMUNICATIONS AND TRANSPORT | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1992-07-12 | Effective Date | 1992-07-12 |
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Measures Governing the Participation of Foreign Firms in the Salvage of Sunken Ships and Objects in the Chinese Coastal Waters |
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(Promulgated on July 12, 1992 by Decree No. 102 of the State Council of
the People’s Republic of China and effective as of the date of promulgation)
Article 1 These Measures are formulated in order to strengthen the
control of the participation of foreign firms in the activities salvaging
sunken ships and objects in the Chinese coastal waters and to ensure the
lawful rights and interests of the parties concerned.
Article 2 These Measures shall apply to the participation of foreign
firms in the activities salvaging sunken ships and objects with commercial
value in the Chinese coastal waters.
These Measures shall not apply to the cases where the owners of the sunken
ships and objects engage in the salvage themselves or invite salvage agencies
to undertake the salvage in the Chinese coastal waters.
Article 3 For the purpose of these Measures, the following terms shall
have the meanings respectively defined hereunder:
(1) “Foreign firm” means enterprises or other economic organizations or
individuals of foreign countries.
(2) “Coastal waters” means the internal seas and territorial seas of the
People’s Republic of China as well as all the other sea areas under its
jurisdiction.
(3) “Sunken ships and objects” means all kinds of vessels and objects
which have sunken under the surface of water or have been buried beneath the
mud surface at seabed in the Chinese coastal waters, which include the main
bodies of the sunken ships or objects and their equipments, and all of the
cargoes or other sundries loaded thereon.
Sunken warships and weaponry with important military value and sunken
ships and objects confirmed as cultural relics are not covered in the scope of
salvage by the participation of foreign firms.
(4) “Salvage operation” means all kinds of operational activities for
salvaging sunken ships and objects according to a joint salvage contract or a
contract for a Chinese-foreign salvage cooperative enterprise, including the
implementation of survey, identification, salvage and other activities related
thereto.
(5) “Operator of salvage” means any unit or individual that actually
operates the salvage.
Article 4 The Chinese Government shall protect, in accordance with the
law, the gains and other lawful rights and interests due to the Chinese and
foreign parties who participate in the salvage of sunken ships and objects in
the Chinese coastal waters (hereinafter referred to as “Chinese and foreign
parties participating in the salvage”).
All the activities of Chinese and foreign parties participating in the
salvage shall comply with the related laws, rules and regulations of the
People’s Republic of China, and be subjected to the control and supervision of
the competent authorities of the Chinese Government.
Article 5 The Ministry of Communications of the People’s Republic of
China is in charge of the affairs regarding the participation of foreign firms
in the salvage of sunken ships and objects in the Chinese coastal waters.
Article 6 Foreign firms may participate in the salvage of sunken ships
and objects in the Chinese coastal waters in either of the following modes:
(1) to sign a joint salvage contract with a Chinese operator of salvage
and undertake the salvage activities in accordance with the rights and duties
of each party as stipulated in the contract;
(2) to establish a Chineseforeign salvage cooperative enterprise with a
Chinese operator of salvage and undertake the salvage activities.
Article 7 Any Chinese operator of salvage shall be a professional salvage
agency with the qualification of undertaking salvage, and such qualification
shall be examined and approved by the Ministry of Communications of the
People’s Republic of China pursuant to the state-formulated requirements of
the professional salvage agency.
Article 8 Definite salvage targets must be expressly fixed in either a
joint salvage contract or a contract for a Chineseforeign salvage cooperative
enterprise. Any sunken ships or objects other than those fixed in the
contracts found during the salvage operation may not be salvaged by either
Chinese or foreign party participating in the salvage without authorization.
Article 9 The Ministry of Communications of the People’s Republic of
China shall be responsible for uniformly organizing negotiations with foreign
firms on affairs concerning the salvage of sunken ships and objects in the
Chinese coastal waters, determining salvage projects and organizing Chinese
operators of salvage to sign joint salvage contracts or contracts for
Chinese-foreign salvage cooperative enterprises with foreign firms in
accordance with the law.
Article 10 The joint salvage contract signed between a foreign firm and a
Chinese operator of salvage shall accord with the related stipulations of the
Law of the People’s Republic of China on Economic Contracts Involving Foreign
Interest and be subject to the approval by the Ministry of Communications of
the People’s Republic of China.
The Chinese-foreign salvage cooperative enterprise formed by a foreign
firm and a Chinese operator of salvage shall go through the formalities of
examination and approval as well as registration in accordance with the
stipulations of the Law of the People’s Republic of China on Chinese-Foreign
Contractual Joint Ventures.
Article 11 While a joint salvage contract or a contract for a
Chinese-foreign salvage cooperative enterprise is submitted to the authorities
for examination and approval, the relevant documents of the implementing
salvage plan approved by the harbour superintendency establishments of the
People’s Republic of China (hereinafter referred to as harbour
superintendency) shall be presented; where an area of fishing port is
involved, the relevant documents approved by the fishery administrative
authorities and fishing harbour superintendency establishments shall be
presented; where a military forbidden area or district is involved, the
relevant documents approved by the competent military authorities shall be
presented.
The examination and approval authorities shall, within 45 days after
receiving the application for examination and approval of the above-mentioned
contract, decide whether to approve or disapprove.
Article 12 After the approval of the joint salvage contract, the foreign
firm shall apply for business registration to the State Administration for
Industry and Commerce of the People’s Republic of China within 30 days after
its receipt of the document of approval and obtain a business license; it
shall register with the local tax authorities within 30 days after obtaining
the business license.
Article 13 A foreign firm participating in the salvage of sunken ships
and objects within the internal seas and territorial seas of the People’s
Republic of China shall bear all the costs and expenses as well as the
financial risks during the salvage operation. The Chinese operator of salvage
is responsible for the coordination with the relevant authorities, the
fulfilment of the necessary formalities and the guardianship during the
salvage operation.
A foreign firm participating in the salvage of sunken ships and objects
beyond the internal seas and territorial seas of the People’s Republic of
China and within other sea areas under its jurisdiction shall bear all the
costs and expenses as well as the financial risks in the phase of survey and
identification. The Chinese and foreign parties shall implement the salvage
operation according to the stipulations of the contract where the salvage is
necessary.
Article 14 The vessels, equipments and labour services needed by the
foreign firm in implementing the joint salvage contract shall first be leased
and employed from the Chinese operator of salvage, if the conditions are the
same.
Article 15 The objects recovered from the salvage of sunken ships and
objects in the Chinese coastal waters with the participation of a foreign firm
(hereinafter referred to as “recovered objects”) shall be disposed of in the
following ways:
(1) The ownership of the sunken ships and objects recovered within the
internal seas and territorial seas of the People’s Republic of China resides
in the People’s Republic of China. The foreign firm shall obtain its gains
from the recovered objects or the sum evaluated in terms of money in
accordance with the stipulations of the joint salvage contract or the contract
for the Chineseforeign salvage cooperative enterprise.
The Chinese operator of salvage shall obtain its gains from the recovered
objects or the sum evaluated in terms of money in accordance with the relative
stipulations of the State or those of the contract for the Chinese-foreign
salvage cooperative enterprise.
(2) The sunken ships and objects recovered from beyond the internal seas
and territorial seas of the People’s Republic of China but within other sea
areas under its jurisdiction shall be distributed to Chinese and foreign
parties participating in the salvage according to the proportions stipulated
in the contract, in form of the recovered objects or the sum evaluated in
terms of money.
(3) Any cultural relics found in the recovered objects or during the
salvage operation shall be reported to the local administrative department for
cultural relics without delay. The department for cultural relics shall
dispose of them in accordance with the law and regulations of the People’s
Republic of China concerning cultural relics protection and give appropriate
rewards to the personnel concerned.
Article 16 The recovered objects obtained by the foreign firms according
to law can be purchased by the relevant authorities of Chinese Government at
the price of international market or transported abroad by the foreign firms
after being taxed and going through the Customs formalities pursuant to the
Chinese Law.
Foreign currency of other gains obtained by the foreign firms can be
remitted abroad after being taxed according to Law.
Article 17 Before the salvage operation, the operators of salvage shall
apply for the issuance of a navigation warning in accordance with the relevant
stipulations of the Maritime Traffic Safety Law of the People’s Republic of
China.
The Ministry of Communications of the People’s Republic of China shall
circulate the related data such as the commencement and termination time of
the salvage operation and its geographical position to the State Bureau of
Oceanography and other relevant authorities.
The operators of salvage shall engage in their salvage operation within
the operational area approved by the harbour superintendency and report the
progress of the salvage activities according to the requirements of the
harbour superintendency. Any methods detrimental to marine resources, marine
environment, underwater facilities, marine military installations and other
interests of the People’s Republic of China may not be used in salvage
operation.
Article 18 The relevant personnel from Chinese and foreign parties
participating in the salvage shall, from the beginning to the end, take part
in the salvage operation and are jointly responsible for the work of
registering and storing the recovered objects.
Article 19 All the recovered objects shall receive the inspection by the
relevant authorities at the place assigned by the competent authorities of the
Chinese Government.
Article 20 Anyone who has violated these Measures to salvage sunken ships
and objects in the Chinese coastal waters shall be ordered to stop the salvage
operation and be warned or fined by harbour superintendency. The violator who
has already caused losses to the State or other individuals shall bear the
liability of compensation.
The amount of fine shall be appraised and decided according to the related
penalty provisions of the State marine traffic administration.
Article 21 The participation of any enterprise or individual or other
economic organization from Hong Kong, Macao or Taiwan in the salvage of sunken
ships and objects in the Chinese coastal waters shall be handled with
reference to these Measures.
Article 22 The Ministry of Communications of the People’s Republic of
China shall be responsible for the interpretation of these Measures.
Article 23 These Measures shall go into effect as of the date of
promulgation.
PROVISIONS ON THE IMPLEMENTATION OF THE INTERNATIONAL COPYRIGHT TREATIES
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(Effective Date:1992.09.30–Ineffective Date:)
Article 1 These Provisions are formulated to implement the international copyright treaties and to protect the legitimate rights and interests Article 2 With regard to the protection of foreign works, the Copyright Law of the People’s Republic of China (hereinafter referred to as “the Article 3 The “international copyright treaties” mentioned in these Provisions refers to the Berne Convention for the Protection of Literary Article 4 Foreign works mentioned in these Provisions shall include: (1) works of which the author or one of the co-authors or the other owner of copyright or one of the co-owners of copyright is a national (2) works of which the author is not a national or a permanent resident of a country party to international copyright treaties but (3) Works created by others by commission from a Chinese-foreign equity joint venture, a Chinese-foreign contractual joint venture Article 5 With regard to the term of protection for unpublished foreign works, the provisions of Articles 20 and 21 of the Copyright Law shall Article 6 In the case of foreign works of applied art, the term of protection shall be 25 years commencing from the creation of the works. The preceding paragraph, however, shall not apply to the works of fine arts, including designs of cartoon characters, used in industrial Article 7 Foreign computer programmes shall be protected as literary works, shall not be subject to registration and shall enjoy a term of Article 8 Foreign works created by compiling non-protected materials shall be protected in accordance with the provisions of Article 14 of Such protection, however, shall not preclude others from using the same materials to create works of compilation. Article 9 Foreign video recordings shall be protected as cinematographic works to the extent that international copyright treaties treat them Article 10 Prior authorization of the copyright owners shall be required if a published foreign work created in Chinese is to be translated Article 11 Copyright owners of foreign works have the right to authorize others to perform before the public their works in any manner and by Article 12 Copyright owners of foreign cinematographic works, television works and works of video recordings have the right to authorize others Article 13 Prior authorization of the copyright owner shall be required for newspapers and periodicals to reprint a foreign work, except the Article 14 Copyright owners of foreign works may authorize or prohibit rental of copies of their works after authorizing others to distribtute Article 15 Copyright owners of foreign works have the right to prohibit the importation of the following types of copies of their works: (1) infringing copies; (2) copies coming from a country where their works are not protected. Article 16 In the case of public performance, recording and broadcasting of foreign works, the provisions of the Berne Convention shall apply. Article 17 Foreign works which, at the date on which the international copyright treaties enter into force in China, have not fallen into the The preceding paragraph shall not apply to the uses of foreign works that had taken place before the international copyright treaties A Chinese citizen or legal person who owned and used a particular copy of a foreign work for a particular purpose before the entry The application of the foregoing three paragraphs shall be subject to the provisions of the bilateral agreements on copyright concluded Article 18 Articles 5, 12, 14, 15, and 17 of these Provisions shall also apply to sound recordings. Article 19 Where pre-existing administrative regulations relating to copyright conflict with these Provisions, these Provisions shall apply. Article 20 The implementation in China of the international copyright treaties shall be the responsibility of the National Copyright Administration Article 21 The interpretation of these Provisions shall be the responsibility of the National Copyright Administration of China. Article 22 These Provisions shall enter into force as of September 30, 1992.
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CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING PORT SUPPLY TO FOREIGN AND CHINESE OCEANGOING VESSELS
| Category | COMMUNICATIONS AND TRANSPORT | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1992-01-08 | Effective Date | 1992-01-08 |
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Circular of the General Office of the State Council Concerning Port Supply to Foreign and Chinese Oceangoing Vessels |
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With the rapid development of China’s economy and foreign trade, the
amount of foreign and Chinese oceangoing vessels entering and leaving our
ports increases with each passing day, which makes the port supply of ship’s
materials and provisions an ever heavier burden. The State Council has paid a
considerable attention to this work, and has formulated explicit regulations
in this regard. However, problems of price confusion, loss of foreign exchange
and violations of the law and discipline have arisen time and again in the
work of port supply owing to the meddling of different quarters in this
service during recent years. With a view to further improving port supply, it
is hereby noticed with the consent of the State Council as follows:
1. Ports are windows of China’s opening to the outside world. It is of
great economic and political significance to do well the work of ship’s supply
and receiption of foreign and Chinese seamen. For this reason, the people’s
governments of the localities where the ports are situated and the relevant
departments of the State Council shall, proceeding from the general situation,
accomplish this work satisfactorily in harmonious cooperation through earnest
efforts.
2. The supply of the materials required by Chinese and foreign vessels is
a foreignrelated task, which shall be properly centralized. Except the foreign
ships supply companies of the commercial system (hereinafter referred to as
the foreign ships supply companies) and the supply stations (companies) of the
China Ocean Shipping Company, none of the non-designated supply units
(including port labour services) and individuals may engage in the service of
supplying materials and provisions for Chinese and foreign ships.
3. After several decades’ build-up, the foreign ships supply companies
have laid a good foundation of manpower and material resources and accumulated
much experience in the work of supply. In future, the foreign ships supply
companies shall still function as the principal channel in supplying the
materials needed by Chinese and foreign ships at ports. In the meantime, the
foreign ships supply companies shall further improve their operation and
management, constantly raise their efficiency and enhance the quality of their
service so as to make the supply work better cater to the needs of the opening
to the outside world and the development of ocean shipping.
4. The China Ocean Shipping Company’s businesses of supplying materials
and provisions at the ports of Guangzhou, Shanghai, Tianjin, Qingdao and
Dalian, and forwarding the same to the China Ocean Shipping Company ships in
long service overseas is beneficial to the strengthening of the enterprise’s
own management and the raising of its economic benefits. The China Ocean
Shipping Company may continue to supply materials and provisions at the five
major ports and forward the same to its ships abroad, but this shall be
confined to the China Ocean Shipping Company’s vessels. As to whether the
provisions supply service shall cover Lianyungang, Zhanjiang, Qinhuangdao and
other ports shall be determined by the State Planning Commission through
consultation with the departments concerned in light of the development of the
China Ocean Shipping Company’s fleet.
5. The foreign ships supply companies and supply stations (companies)
under China Ocean Shipping Company shall implement conscientiously the rules
and regulations of the State governing commodity prices, tax revenue and
foreignexchange control, and enhance mutual support and cooperation in their
business so as to accomplish jointly the task of supplying ships at ports. The
China Ocean Shipping Agency (PENAVICO) shall, in accordance with the relevant
provisions, render conscientious and enthusiastic services to the ships
engaged in international marine transport at ports.
6. The people’s governments in the localities where the ports are situated
shall instruct the departments concerned to formulate corresponding
port-management measures to tackle the problems existing in the material
supply in the port areas comprehensively. The control on ships operating at
ports as well as men and vehicles entering the ports shall be strengthened,
and illegal activities such as black-marketing of foreign exchange,
prostitution, whore-visiting and unlawful business operations shall be
resolutely combated and banned. Anyone that has violated the criminal laws
shall be handed over to the judicial organs for punishment.
MEASURES OF THE CUSTOMS OFFICE CONCERNING ADMINISTRATION OF GOODS, MEANS OF TRANSPORT, ARTICLES CARRIED BY INDIVIDUALS AND POSTAL ARTICLES LEAVING OR ENTERING THE YANGPU ECONOMIC DEVELOPMENT ZONE OF HAINAN PROVINCE
| Category | CUSTOMS | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1992-07-27 | Effective Date | 1992-07-27 |
|
Measures of the Customs Office of the People’s Republic of China Concerning Administration of Goods, Means of Transport, Articles |
|---|
Chapter I General Provisions
Chapter II Administration of Import and Export Goods and
Chapter III Administration of Goods Coming and Going between
Chapter IV Administration of Means of Transport Entering or
Chapter V Administration of Articles Carried by Individuals
Chapter VI Supplementary Provisions
(Approved by the State Council on July 7, 1992, promulgated
by Decree No.32 of the General Administration of Customs on
July 27, 1992)
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with
the Customs Law of the People’s Republic of China and the
provisions of other relevant laws and regulations promulgated by
the state in order to promote the construction in Yangpu Economic
Development Zone (hereinafter referred to as the Development
Zone) and develop the export-oriented economy.
Article 2 The Development Zone is under the supervision and
administration of Customs, and Customs shall carry out the tasks
of supervision and administration in the Development Zone in
accordance with the law. A closed and separate installation shall
be established between the Development Zone and non-development
areas (i.e. other areas within the territory of China, the same
below).
Article 3 Enterprises in the Development Zone shall present
valid certificates issued by the administrative department in the
Development Zone to Customs for registration.
Article 4 Goods, means of transport, articles carried by
individuals and postal articles which enter or leave the
Development Zone must go through the channel designated by
Customs. The consignee and consignor of the goods, the owner of
the articles, the person in charge of the means of transport and
their agents shall make truthful declarations to Customs, fill in
the declaration form for import and export commodities in
accordance with provisions, present the relevant documents and
agree to inspections by Customs.
Article 5 Goods imported by the Development Zone shall be
used only in the Development Zone; these goods are strictly
forbidden to be transferred or sold to non-development areas
without approval. Products produced in the Development Zone are
in principle for export.
Article 6 Goods and articles for which import or export is
forbidden by the state shall not be brought into or out of the
Development Zone.
Article 7 Enterprises in the Development Zone shall, in
accordance with the provisions of relevant laws and regulations,
establish accounting headings, account books and report forms,
and shall fill in the report forms regularly and submit them to
Customs for examination and verification.
Article 8 Customs is enpost_titled to inspect, in accordance with
the provisions of Customs Law of the People’s Republic of China,
the persons, the means of transport, and relevant locations in
the Development Zone, who or which are suspected of being
involved in smuggling.
Chapter II Administration of Import and Export Goods and
Preferential Treatment in Taxation
Article 9 Import or export licenses shall not be required
for the following cases: the importation into the Development
Zone of machinery, equipment, goods and materials for capital
construction, motor vehicles for production, means of transport,
and articles for office use which are to be used within the
Development Zone; importation into the Development Zone of raw
and processed materials, spare and component parts, primary
parts, fuels, and packaging supplies needed for processing export
products in the Development Zone; transit goods; the importation
into the Development Zone of consumption goods and materials to
be sold in markets within the Development Zone; and products
processed in the Development Zone and destined for export.
Article 10 Customs duty and consolidated industrial and
commercial taxes (product taxes or value-added taxes) on import
and export goods of the Development Zone shall be handled in
accordance with the following provisions:
(1) The machinery, equipment and goods and materials for
capital construction needed to be imported for the construction
of infrastructure in the Development Zone shall be exempted from
duty;
(2) The construction and repair materials, production and
administration equipment, fuels necessary for production and
operation, a reasonable number of motor vehicles necessary for
production, other means of transport, articles for office use and
spare parts and fittings needed for the maintenance of the
aforesaid machinery, equipment and motor vehicles which are
imported by enterprises in the Development Zone for their own use
shall be exempted from duty;
(3) A reasonable quantity of means of transport, articles for
office use and equipment for administration imported by
administrative departments or institutions in the Development
Zone for their own use shall be handled in accordance with the
provisions of Item 2 of this Article;
(4) Imported goods and materials covered in Items 1, 2 and 3
which are necessary for the operation of transportation,
communications, real estate, commercial business, catering trades
and other service trades in the Development Zone shall be
exempted from duty;
(5) Goods imported within the specified quotas and variety by
state-operated duty-free stores established with the approval of
the competent authority of the state shall be exempted from duty;
(6) Transit goods, raw and processed materials, spare and
components parts, primary parts and packaging supplies imported
by enterprises in the Development Zone for production of export
products shall be held in bond;
(7) Consumption goods and materials imported by the
Development Zone for supply to markets in the Zone shall be
allowed a 50 percent reduction of duty, excepting imported
tobacco and liquor, which shall be subject full duty; and
(8) The exportation of products produced in the Development
Zone shall be exempt from export duty.
Article 11 Goods for entrepot trade in the Development Zone
shall be stored in warehouses or sites designated by Customs and
shall be subject to the supervision and administration of
Customs. Transit goods, with the approval of Customs, may undergo
simple processing in warehouses, such as grading, selecting,
pasting labels and changing packaging.
Chapter III Administration of Goods Coming and Going between
the Development Zone and Non-Development Areas
Article 12 Goods coming and going between the Development
Zone and non-development areas shall be treated as imported and
exported goods that shall be declared at Customs by the consignee
or consignor and be subject to the inspection of Customs.
Article 13 The building materials, construction machinery
and consumption goods for daily use supplied to the Development
Zone by non-development areas shall, upon entering the
Development Zone, be examined and approved by Customs and be
subject to the supervision and administration of Customs.
Article 14 Where any products produced in the Development
Zone are to be sold to non-development areas, or any goods
imported by the Development Zone are to be transported to non-
development areas, approval from Customs shall be obtained and
the specified approval certificates shall be presented to Customs
for examination. Customs shall go through formalities in
accordance with relevant provisions.
Article 15 If any materials or components imported by
enterprises in the Development Zone are to be transported to non-
development areas for processing for export-oriented finished
products, approval from Customs shall be obtained.
If any enterprises in non-development areas wish to transport
materials or components to the Development Zone for processing by
enterprises therein, they shall go through the appropriate
Customs procedures. If there is a need to use or expend the
imported materials or components of enterprises in the
Development Zone, it shall be submitted to Customs for approval.
If the said imported materials or components are to be
transported from the Development Zone, relevant import
formalities shall be completed.
Article 16 Finished products produced or assembled by
enterprises in the Development Zone with duty-free imported raw
or processed materials, spare and component parts or primary
parts may be allowed a 50 percent reduction of duties if they are
to be sold within the Development Zone; where said products are
approved for transport to non-development areas, duties shall be
either exempted or levied by Customs in accordance with relevant
provisions. In the event that the consignors or their agents
cannot submit an accurate report on the names, quantities and
values of the imported materials or components contained in the
products composed of imported materials, Customs shall consider
the products as imported and levy duties as such.
Article 17 Goods imported and exported by non-development
areas via the Development Zone shall be subject to the
supervision and administration of Customs. They shall be
administered in accordance with Customs’ provisions concerning
the transport of goods from one place with a Customs
establishment to another, and shall go through the Development
Zone by a designated route within a period specified by Customs.
Chapter IV Administration of Means of Transport Entering or
Leaving the Development Zone
Article 18 Inward and outward means of transport of the
Development Zone shall be declared at Customs by the owners of
the means of transport or by their agents, and shall be subject
to the supervision, administration and inspection of Customs.
Article 19 Means of transport running between the
Development Zone and non-development areas shall go through the
registration procedures with the approval certification issued by
the people’s government of Hainan province or other designated
competent authorities. Means of transport entering or leaving the
Development Zone shall be declared at Customs and be subject to
the inspection of Customs.
Chapter V Administration of Articles Carried by Individuals
and Articles Sent by Post
Article 20 Inward and outward articles carried by
individuals and inward and outward articles sent by post shall be
declared at Customs, and Customs shall, after examination and
inspection, give customs clearance according to relevant
provisions, except for those articles for which entry or exit is
forbidden by the state.
Article 21 Articles carried along by individuals leaving the
Development Zone for non-development areas shall be declared at
Customs, and be subject to the inspection of Customs. Customs shall
act in accordance with the measures for the supervision and
administration of luggage and articles carried by travelers
entering or leaving the country.
Articles posted by individuals from the Development Zone to
non-development areas shall be handled by Customs acting in
accordance with the measures for the supervision and
administration of postal articles entering or leaving the country.
Articles for which import is restricted by the state may not be
posted from the Development Zone to other areas.
Chapter VI Supplementary Provisions
Article 22 Supervision charges for bonded goods or goods for
which customs duties have been reduced or exempted that have been
imported into the Development Zone shall be handled in accordance
with the Measures of the Customs of the People’s Republic of
China Concerning the Collection of Customs Supervision Charges
for Bonded Goods or Goods for Which Customs Duties Have Been
Reduced or Exempted.
Article 23 Smuggling and other violations of Customs’
provisions shall be dealt with by Customs in accordance with
provisions of the Customs Law of the People’s Republic of China
and other relevant laws and regulations. Those in violation of
the Criminal Law shall be referred to judicial organs for
investigation of criminal responsibility.
Article 24 Related matters which are not covered in these
Measures shall be handled in accordance with the relevant
existing provisions of Customs for the Hainan Special Economic Zone.
Article 25 The date of implementation of these Measures shall
be determined by the General Administration of Customs after the
separate installations for the Development Zone have passed
inspection by Customs.
Article 26 The Customs of Haikou shall formulate its
implementation rules according to these Measures and implement
the rules after they have been submitted to and approved by the
General Administration of Customs.
Article 27 The General Administration of Customs shall be
responsible for interpreting these Measures.