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(Adopted at the 19th Meeting of the Standing Committee of the Ninth National People’s Congress on December 28, 2000
and promulgated by Order No. 42 of the President of the People’s Republic of China on December 28, 2000)
Contents
Chapter I General Provisions
Chapter II Request Made to the People’s Republic of China for Extradition
Section 1 Conditions for Extradition
Section 2 Submission of the Request for Extradition
Section 3 Examination of the Request for Extradition
Section 4 Compulsory Measures for Extradition
Section 5 Execution of Extradition
Section 6 Postponed and Temporary Extradition
Section 7 Transit for Extradition
Chapter III Request Made to Foreign States for Extradition
Chapter IV Supplementary Provisions
Chapter I
General Provisions
Article 1 This Law is enacted for the purpose of ensuring normal extradition, strengthening international cooperation in punishing
crimes, protecting the lawful rights and interests of individuals and organizations, safeguarding national interests and maintaining
public order.
Article 2 This Law is applicable to extradition conducted between the People’s Republic of China and foreign states.
Article 3 The People’s Republic of China cooperates with foreign states in extradition on the basis of equality and reciprocity.
No cooperation in extradition may impair the sovereignty, security or public interests of the People’s Republic of China.
Article 4 The People’s Republic of China and foreign states shall communicate with each other through diplomatic channels for
extradition. The Ministry of Foreign Affairs of the People’s Republic of China is designated as the communicating authority for extradition.
Where in an extradition treaty there are special provisions to govern the communicating authority, the provisions there shall prevail.
Article 5 In handling cases of extradition, compulsory measures including detention, arrest and residential surveillance may, depending
on the circumstances, be taken against the person sought.
Article 6 The terms used in this Law are defined as follows:
(1) “the person sought” refers to the person for whom a request for grant of extradition is made by a requesting state;
(2) “the person extradited” refers to the person extradited from the requested state to the requesting state;
(3) “extradition treaty” refers to a treaty on extradition, which is concluded between the People’s Republic of China and a foreign
state or to which both the People’s Republic of China and a foreign state are parties, or any other treaty which contains provisions
in respect of extradition.
Chapter II
Request Made to the People’s Republic of China for Extradition
Section 1
Conditions for Extradition
Article 7 Request for extradition made by a foreign state to the People’s Republic of China may be granted only when it meets
the following conditions:
(1) the conduct indicated in the request for extradition constitutes an offence according to the laws of both the People’s Republic
of China and the Requesting State; and
(2) where the request for extradition is made for the purpose of instituting criminal proceedings, the offence indicated in the request
for extradition is, under the laws of both the People’s Republic of China and the Requesting State, punishable by a fixed term of
imprisonment for one year or more or by any other heavier criminal penalty; where the request for extradition is made for the purpose
of executing a criminal penalty, the period of sentence that remains to be served by the person sought is at least six months at
the time when the request is made.
If the request for extradition concerns miscellaneous offences which conform to the provisions of Subparagraph (1) of the preceding
paragraph, as long as one of the offences conforms to the provisions of Subparagraph (2) of the preceding paragraph, extradition
may be granted for all of those offences.
Article 8 The request for extradition made by a foreign state to the People’s Republic of China shall be rejected if:
(1) the person sought is a national of the People’s Republic of China under the laws of the People’s Republic of China;
(2) at the time the request is received, the judicial organ of the People’s Republic of China has rendered an effective judgement
or terminated the criminal proceedings in respect of the offence indicated in the request for extradition;
(3) the request for extradition is made for a political offence, or the People’s Republic of China has granted asylum to the person
sought;
(4) the person sought is one against whom penal proceedings instituted or punishment may be executed for reasons of that person’s
race, religion, nationality, sex, political opinion or personal status, or that person may, for any of those reasons, be subjected
to unfair treatment in judicial proceedings;
(5) the offence indicated in the request for extradition is a purely military offence under the laws of the People’s Republic of
China or the laws of the Requesting State;
(6) the person sought is, under the laws of the People’s Republic of China or the laws of the Requesting State, immune from criminal
responsibility because, at the time the request is received, the limitation period for prosecuting the offence expires or the person
is pardoned, or for other reasons;
(7) the person sought has been or will probably be subjected to torture or other cruel, inhuman or humiliating treatment or punishment
in the Requesting State;
(8) the request for extradition is made by the Requesting State on the basis of a judgement rendered by default, unless the Requesting
State undertakes that the person sought has the opportunity to have the case retried under conditions of his presence.
Article 9 The request for extradition made by a foreign state to the People’s Republic of China may be rejected if:
(1) the People’s Republic of China has criminal jurisprudence over the offence indicated in the request and criminal proceedings
are being instituted against the person or preparations are being made for such proceedings; or
(2) extradition is incompatible with humanitarian considerations in view of the age, health or other conditions of the person sought.
Section 2
Submission of the Request for Extradition
Article 10 The request for extradition made by the Requesting State shall be submitted to the Ministry of Foreign Affairs of
the People’s Republic of China.
Article 11 The Requesting State shall present a letter of request for extradition which shall specify:
(1) the name of the requesting authority;
(2) the name, sex, age, nationality, category and number of identification documents, occupation, characteristics of appearance,
domicile and residence of the person sought and other information that may help to identify and search for the person;
(3) facts of the offence, including the time, place, conduct and outcome of the offence; and
(4) legal provisions on adjudgement, measurement of penalty and prescription for prosecution.
Article 12 A letter of request for extradition submitted by the Requesting State shall be accompanied by:
(1) where extradition is requested for the purpose of instituting criminal proceedings, a copy of the warrant of arrest or other
document with the same effect; where extradition is requested for the purpose of executing criminal punishment, a copy of legally
effective written judgment or verdict, and where part of punishment has already been executed, a statement to such an effect; and
(2) the necessary evidence of the offence or evidentiary material.
The Requesting State shall provide the photographs and fingerprints of the person sought and other material in its control which
may help to identify that person.
Article 13 The letter of request for extradition and other relevant documents submitted by the Requesting State in accordance
with the provisions of this Section shall be officially signed or sealed by the competent authority of the Requesting State and be
accompanied by translations in Chinese or other languages agreed to by the Ministry of Foreign Affairs of the People’s Republic of
China.
Article 14 The Requesting State shall make the following assurances when requesting extradition:
(1) no criminal responsibility shall be investigated against the person in respect of the offences committed before his surrender
except for which extradition is granted, nor shall that person be re-extradited to a third state, unless consented by the People’s
Republic of China, or unless that person has not left the Requesting State within 30 days from the date the proceedings in respect
of the offence for which extradition is requested are terminated, or the person completes his sentence or is released before the
sentence expires, or after leaving the country the person has returned of his own free will; and
(2) where after submitting the request for extradition, the Requesting State withdraws or waives it, or it is a mistake for the Requesting
State to submit such a request, the Requesting State shall bear the responsibility for the harm thus done to the person.
Article 15 Where there is no extradition treaty to go by, the Requesting State shall make a reciprocity assurance.
Section 3
Examination of the Request for Extradition
Article 16 Upon receiving the request for extradition from the Requesting State, the Ministry of Foreign Affairs shall examine
whether the letter of request for extradition and the accompanying documents and material conform to the provisions of Section 2
in Chapter II of this Law and the provisions of extradition treaties.
The Higher People’s Court designated by the Supreme People’s Court shall examine whether the request for extradition made by the
Requesting State conforms to the provisions of this Law and of extradition treaties regarding conditions for extradition and render
a decision on it. The decision made by the Higher People’s Court is subject to review by the Supreme People’s Court.
Article 17 Where two or more states request extradition of the same person for the same or different conducts, the order of
priority of the request for extradition shall be determined upon considering the factors such as the time when those requests for
extradition are received by the People’s Republic of China and the fact whether there are extradition treaties between the People’s
Republic of China and the Requesting States to go by.
Article 18 Where the Ministry of Foreign Affairs, after examination, believes that the request for extradition submitted by
the Requesting State does not conform to the provisions of Section 2 in Chapter II of this Law or the provisions of extradition treaties,
it may ask the Requesting State to furnish supplementary material within 30 days. The time limit may be extended for 15 days at the
request of the Requesting State.
If the Requesting State fails to provide supplementary material within the time limit mentioned above, the Ministry of Foreign Affairs
shall terminate the extradition case. The Requesting State may make a fresh request for extradition of the person for the same offence.
Article 19 Where the Ministry of Foreign Affairs, after examination, believes that the request for extradition submitted by
the Requesting State conforms to the provisions of Section 2 in Chapter II of this Law and the provisions of extradition treaties,
it shall transmit the letter of request for extradition and the accompanying documents and material to the Supreme People’s Court
and the Supreme People’s Procuratorate.
Article 20 Where the person sought is detained for extradition before a foreign state makes a formal request for extradition,
the Supreme People’s Court shall, without delay, transmit the letter of request for extradition and the accompanying documents and
material it has received to the Higher People’s Court concerned for examination.
Where the said person is not detained for extradition before a foreign state makes a formal request for extradition, the Supreme
People’s Court shall, after receiving the letter of request for extradition and the accompanying documents and material, notify the
Ministry of Public Security to search for the person. Once finding the person, the public security organ shall, in light of the circumstances,
subject that person to detention or residential surveillance for extradition and the Ministry of Public Security shall notify the
Supreme People’s Court of the fact. Upon receiving the notification of the Ministry of Public Security, the Supreme People’s Court
shall, without delay, transmit the letter of request for extradition and the accompanying documents and material to the Higher People’s
Court concerned for examination.
Where, after searching, the public security organ is certain that the person sought is not in the territory of the People’s Republic
of China or it cannot find the person, the Ministry of Public Security shall, without delay, notify the Supreme People’s Court of
the fact. The latter shall, immediately after receiving the notification of the Ministry of Public Security, notify the Ministry
of Foreign Affairs of the results of the search, and the Ministry of Foreign Affairs shall notify the Requesting State of the same.
Article 21 Where the Supreme People’s Procuratorate, after examination, believes that the offence indicated in the request
for extradition or other offences committed by the person sought are subject to prosecution by a Chinese Judicial organ, although
criminal proceedings have not yet been instituted, it shall, within one month from the date the letter of request for extradition
and the accompanying documents and material are received, notify the Supreme People’s Court the Ministry of Foreign Affairs respectively
of its opinions to institute criminal proceedings.
Article 22 The Higher People’s Court shall, in accordance with the relevant provisions of this Law and of extradition treaties
regarding conditions for extradition, examine the request for extradition made by the Requesting State, which shall be conducted
by a collegial panel composed of three judges.
Article 23 When examining an extradition case, the Higher People’s Court shall hear the pleadings of the person sought and
the opinions of the Chinese lawyers entrusted by the person. The Higher People’s Court shall, within 10 days from the date it receives
the letter of request for extradition transmitted by the Supreme People’s Court, serve a copy of the letter to the person. The person
shall submit his opinions within 30 days from the date he receives the copy.
Article 24 After examination, the Higher Peoples’ Court shall:
(1) where the request for extradition made by the Requesting State is regarded as being in conformity with the provisions of this
Law and of extradition treaties, render a decision that the request meets the conditions for extradition. Where the person whose
extradition requested falls under the category for postponed extradition according to Article 42 of this Law, it shall be so specified
in the decision; or
(2) where the request for extradition made by the Requesting State is regarded not as being in conformity with the provisions
of this Law and of extradition treaties, render a decision that no extradition shall be granted.
Upon request by the Requesting State, the Higher People’s Court may, on condition that other proceedings being conducted in the territory
of the People’s Republic of China are not hindered and the lawful rights and interests of any third party in the territory of the
People’s Republic of China are not impaired, decided to transfer the property related to the case, while rendering the decision that
the request meets he conditions for extradition.
Article 25 After making the decision that the request meets the conditions for extradition or the decision that no extradition
shall be granted, the Higher People’s Court shall have it read to the person sought and, within seven days from the date it makes
the decision, submit the decision and the relevant material to the Supreme People’s Court for review.
Where the person sought refuses to accept the decision made by the Higher People’s Court that the request meets the conditions for
extradition, he and the Chinese lawyers entrusted by him may, within 10 days from the date the People’s Court has the decision read
to the person, submit their opinions to the Supreme People’s Court.
Article 26 The Supreme People’s Court shall review the decision made by the Higher People’s Court and shall do the following
respectively:
(1) where it believes that the decision made by the Higher People’s Court conforms to the provisions of this Law and of extradition
treaties, it shall approve it; and
(2) where it believes that the decision made by the Higher People’s Court does not conform to the provisions of this Law and of extradition
treaties, it may quash it and send the case back to the People’s Court which has originally reviewed it for fresh review, or modify
the decision directly.
Article 27 In the course of examination, the People’s Court may, when necessary, request through the Ministry of Foreign Affairs
that the Requesting State provide supplementary material within 30 days.
Article 28 After making the decision of approval or modification, the Supreme People’s Court shall, within seven days from
the date it makes the decision, transmit the letter of decision to the Ministry of Foreign Affairs and, at the same time, serve it
on the person sought.
After approving the decision or making the decision that no extradition shall be granted, the Supreme People’s Court shall immediately
notify the public security organ to terminate the compulsory measures against the person sought.
Article 29 After receiving the decision made by the Supreme People’s Court that no extradition shall be granted, the Ministry
of Foreign Affairs shall, without delay, notify the Requesting State of the same.
Upon receiving the decision made by the Supreme People’s Court that the request meets the conditions for extradition, the Ministry
of Foreign Affairs shall submit the decision to the State Council for which to decide whether to grant extradition.
Where the State Council decides not to grant extradition, the Ministry of Foreign Affairs shall, without delay, notify the Requesting
State of the same. The People’s Court shall immediately notify the public security organ to terminate the compulsory measures against
the person sought.
Section 4
Compulsory Measures for Extradition
Article 30 Where before making a formal request for extradition, a foreign state applies, under urgent circumstances, for keeping
in custody the person sought, the public security organ may detain the said person for extradition upon request by the foreign
state.
The request mentioned in the preceding paragraph shall be submitted through diplomatic channels or to the Ministry of Public Security
in written form and shall contain the following:
(1) the contents provided for in Articles 11 and 14 of this Law;
(2) statement of availability of the material provided for in Subparagraph (1), Article 12 of this Law; and
(3) statement that a formal request for extradition is to be made soon.
If the request is submitted through diplomatic channels, the Ministry of Foreign Affairs shall, without delay, transmit it to the
Ministry of Public Security. If the request is submitted to the Ministry of Public Security, the Ministry of Public Security shall
impart to the Ministry of Foreign Affairs information about the request.
Article 31 When the public security organ, in accordance with the provisions of Article 30 of this Law, takes measures to detain
the person for extradition, as requested, if the request is submitted to the Ministry of Pubic Security, the Ministry of Public Security
shall, without delay, notify the Requesting State of the fact; if the request is submitted through diplomatic channels, the Ministry
of Public Security shall notify the Ministry of Foreign Affairs of the fact an the latter shall, without delay, notify the Requesting
State of the same. When doing the notification through the above-mentioned channels, the time limit for submitting a formal request
for extradition shall be informed at the same time if the person has been detained for extradition as requested.
If, within 30 days after the public security organ takes the measure of detention for extradition, the Ministry of Foreign Affairs
receives no formal request for extradition from the foreign state, the public security organ shall terminate the detention for extradition.
At the request of the foreign state, the time limit may be extended for 15 days.
Where the detention for extradition is terminated in accordance with the provisions in the second paragraph of this Article, the
Requesting State may make a formal request for extradition of that person for the same offence afterwards.
Article 32 After receiving the letter of request for extradition and the accompanying documents and material, the Higher People’s
Court shall, without delay, make a decision to arrest the person for extradition, where normal extradition may be impeded if such
a measure is not taken. Where the measure of arrest for extradition is not taken against the person sought, a decision for residential
surveillance shall be made without delay.
Article 33 Detention for extradition, arrest for extradition and residential surveillance for extradition shall be executed by the
public security organs.
Article 34 The organ that takes a compulsory measure for extradition shall, within 24 hours after measure is taken, interrogate
the person against whom the compulsory measure for extradition is taken.
The person against whom a compulsory measure for extradition is taken may, beginning from the date the compulsory measure is taken,
employ Chinese lawyers for legal assistance. When executing the compulsory measure for extradition, the public security organ shall
inform that person of the above-mentioned right his is enpost_titled to.
Article 35 Where the person sought, who should otherwise be arrested for extradition, is seriously ill or is a woman who is
pregnant or is breast-feeding her own baby, residential surveillance may be taken against him or her.
Article 36 After making the decision to grant the extradition, the State Council shall, without delay, notify the Supreme People’s
Court of the decision. If the person sought is not arrested for extradition, the People’s Court shall immediately make a decision
to arrest that person for extradition.
Article 37 If the foreign state withdraws or waives the request for extradition, the compulsory measure taken against the person
sought shall be terminated immediately.
Section 5
Execution of Extradition
Article 38 Extradition shall be executed by the public security organs. Where the State Council decides to grant extradition,
the Ministry of Foreign Affairs shall, without delay, notify the Ministry of Public Security of the decision, and notify the Requesting
State to consult with the Ministry of Public Security for arrangements with regard to the time, place, manners for surrender of the
person sought and other matters related to execution of the extradition.
Article 39 Where extradition is to be executed in accordance with the provisions of Article 38 of this Law, the public security
organ shall, in accordance with the decision of the People’s Court, transfer the property related to the case to the Requesting State.
When extradition cannot be executed for reasons of death or escape of the person sought or for other reasons, the property mentioned
above may, all the same, be transferred to the Requesting State.
Article 40 Where, within 15 days from the date agreed on for surrender, the Requesting State does not take over the person
sought, it shall be regarded as waiving the request for extradition of its own accord. The public security organ shall immediately
release the person, and the Ministry of Foreign Affairs may refuse to accept any fresh request by the Requesting State for extradition
of the person for the same offence.
Where, for reasons beyond its control, the Requesting State fails to take over the person sought within the above-mentioned time
limit, it may request an extension of the time limit for not more than 30 days, or seek to negotiate for fresh arrangements for surrender
in accordance with the provisions of Article 38 of this Law.
Article 41 Where the person under extradition escapes back to the People’s Republic of China before criminal proceedings are
terminated or his sentence is served in the Requesting State, that person may be re-extradited upon a fresh request for extradition
made the Requesting State in respect of the same offence and the Requesting State need not submit the documents and material provided
for in Section 2 of this Chapter.
Section 6
Postponed and Temporary Extradition
Article 42 Where the judicial organ of the People’s Republic of China is, for other reasons, conducting criminal proceedings
or executing criminal punishment against the person sought, the State Council may decide to postpone the extradition while approving
it.
Article 43 If postponed extradition may seriously impede the criminal proceedings in the Requesting State, the person sought
may be extradited temporarily upon the request of the Requesting State on condition that the criminal proceedings being conducted
in the territory of the People’s Republic of China are not hindered and the Requesting State undertakes to send back that person
unconditionally and immediately after concluding the relevant proceedings.
The decision on temporary extradition shall be made by the State Council after obtaining consent of the Supreme People’s Court or
the Supreme People’s Procuratorate, as the case may be.
Section 7
Transit for Extradition
Article 44 Where extradition between foreign states involves transit through the territory of the People’s Republic of China,
the foreign states shall, in accordance with the relevant provisions of Article 4 and Section 2 of this Chapter of this Law, make
a request for such transit.
The preceding paragraph is not applicable where air transport is used for transit and no landing in the territory of the People’s
Republic of China is scheduled. In the event of an unscheduled landing, a request for transit shall be submitted in accordance with
the provisions of the preceding paragraph.
Article 45 The Ministry of Foreign Affairs shall, in accordance with the relevant provisions of this Law, examine the request
for transit made by a foreign state, and make a decision on whether to permit it or not.
The decision to permit transit or to refuse transit shall be notified to the Requesting State by the Ministry of Foreign Affairs
through the same channels as the ones through which the request is received.
After making the decision to permit transit, the Ministry of Foreign Affairs shall, without delay, notify the Ministry of Public
Security of the same. The Ministry of Public Security shall decide on such matters as the time, place and manners for the transit.
Article 46 The public security organ in the place of transit shall supervise or assist in the execution of transit for extradition.
The public security organ may provide a temporary place for custody upon the request of the Requesting State.
Chapter III
Request Made to Foreign States for Extradition
Article 47 When requesting a foreign state to grant extradition or transit for extradition, the adjudicative organ, procuratorate
organ, public security organ, state security organ or prison administration organ responsible for handling the case concerned in
a province, autonomous region and municipality directly under the Central Government shall submit its written opinions accompanied
by relevant documents and material with certified correct translation respectively to the Supreme People’s Court, the Supreme People’s
Procuratorate, the Ministry of Public Security, the Ministry of State Security and the Ministry of Justice. After the Supreme People’s
Court, the Supreme People’s Procuratorate, the Ministry of Public Security, the Ministry of State Security and the Ministry of Justice
have, respectively in conjunction with the Ministry of Foreign Affairs, reviewed the opinions and approved to make the request, the
request shall be submitted to the foreign state through the Ministry of Foreign Affairs.
Article 48 Under urgent circumstances, before a formal request for extradition is made, the request to take compulsory measures
against the person concerned may be submitted to the foreign state through diplomatic channels or other channels consented by the
Requested State.
Article 49 The instruments, documents and material required for request for extradition, for transit for extradition, or for
taking compulsory measures shall be submitted in accordance with the provisions of extradition treaties, or where there are no such
treaties or no such provisions in such treaties to go by, the provisions of Sections 2, 4 and 7 of this Chapter may be applied mutatis
mutandis, or where the Requested State raises specific requirements, those requirements may be complied with on condition that the
basic principles contained in the laws of the People’s Republic of China are not violated.
Article 50 Where the Requested State grants extradition with strings attached, the Ministry of Foreign Affairs may, on behalf
of the Government of the People’s Republic of China, make assurance on con
| 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.
| Category |
CATALOGUE OF INVALIDATED LAWS AND ADMINISTRATIVE REGULATIONS GOVERNING FOREIGN-RELATED MATTERS |
Organ of Promulgation |
The Standing Committee of the National People’s Congress |
Status of Effect |
In Force |
| Date of Promulgation |
1987-11-24 |
Effective Date |
1987-11-24 |
|
|
|
A Catalogue of Laws Governing Foreign-related Matters Promulgated before the End of 1978 and Announced Invalid With the Approval
of the Standing Committee of the Sixth National People’s Congress (Note (1)) |
(Adopted at the 23rd Meeting of the Sixth National People’s Congress on
November 24, 1987)
Decision of the Government Administration Council of the Central People’s
Government on Unified Measures for Concluding Treaties, Agreements, Protocols,
and Contracts with Foreign Countries
(Approved by the Committee of the Central People’s Government in August,
1952)
Decision of the Standing Committee of the National People’s Congress on
the Procedure for Ratifying Treaties Concluded with Foreign Countries
(Adopted in October, 1954)
Decision of the Standing Committee of the National People’s Congress on
the Handling of the War Criminals of the Japanese War of Aggression Against
China
(Adopted in April, 1956)
Procedures for Preferential Treatment for Investment by Overseas Chinese
in State-Run Overseas Chinese Investments Company
(Approved by the Standing Committee of the National People’s Congress in
August, 1957)
Frontier Health and Quarantine Regulations of the People’s Republic of
China
(Adopted by the Standing Committee of the National People’s Congress in
December, 1957)
Regulations on Trademark Control
(Approved by the Standing Committee of the National People’s Congress in
March, 1963)
Regulations on the Administration of the Entry, Exit, Transit, Residence
and Travel by Aliens
(Approved by the Standing Committee of the National People’s Congress in
March, 1964)
Note:
(1) This “Catalogue” is an extract from Appendix I to “Decision of the
Standing Committee of the Sixth National People’s Congress Concerning the
Approval of the Report, Submitted by the Commission for Legal Affairs under
the Standing Committee of the National People’s Congress, on the Sorting Out
and Suggestions Concerning the Laws Promulgated before the End of 1978″,
adopted by the 23rd Meeting of the Standing Committee of the Sixth National
People’s Congress on November 24, 1987. – The Editor
Resolution of the Standing Committee of the National People’s Congress Approving the Supplementary Provisions of the State Council
for Rehabilitation Through Labour
(Effective Date:1979.11.29–Ineffective Date:)
The 12th Meeting of the Standing Committee of the Fifth National People’s Congress on November 29, 1979 resolves to approve the Supplementary
Provisions of the State Council for Rehabilitation Through Labour which shall be promulgated for implementation by the State Council.
APPENDIX I:
SUPPLEMENTARY PROVISIONS OF THE STATE COUNCIL FOR REHABILITATION THROUGH LABOUR
(Approved at the 12th Meeting of the Standing Committee of the National People’s Congress and promulgated for implementation by the
State Council on November 29, 1979)
The following supplementary provisions are made with a view to better enforcing the Decision of the State Council Regarding the Question
of Rehabilitation Through Labour, approved by the 78th Meeting of the Standing Committee of the First National People’s Congress
on August 1, 1957:
1. Administrative committees for rehabilitation through labour shall be established by the people’s governments of the provinces,
autonomous regions, and municipalities directly under the Central Government, and of large and medium-sized cities, and shall be
composed of the persons responsible for civil affairs, public security and labour departments. They shall be responsible for directing
and administering the work of rehabilitation through labour.
2. Those people in large and medium-sized cities who need to be rehabilitated through labour shall be interned for the purpose of
rehabilitation. The administrative committees for rehabilitation through labour of the provinces, autonomous regions, and municipalities
directly under the Central Government, and of large and medium-sized cities, shall be responsible for examining and approving those
who need such rehabilitation.
3. The term of rehabilitation through labour shall be one to three years. When necessary, it may be extended for one more year. Rest
shall be allowed on festivals and Sundays.
4. After their release, persons who have undergone rehabilitation through labour shall not be discriminated against in employment
and enrollment in schools. Their families including children shall not be subjected to discrimination.
5. The people’s procuratorates shall exercise supervision over the activities of the organs in charge of rehabilitation through labour.
APPENDIX II: DECISION OF THE STATE COUNCIL REGARDING THE QUESTION OF REHABILITATION THROUGH LABOUR
(Approved at the 78th Meeting of the Standing Committee of the National People’s Congress on August 1, 1957)
The following decision regarding the question of rehabilitation through labour is made in accordance with the provisions of Article
100 of the Constitution of the People’s Republic of China and with a view to reforming those persons who are able to work but insist
on leading an idle life, violating law and discipline, or will not engage in honest pursuits, into persons who are able to support
themselves through their own labour, and to further maintaining public order, thus facilitating socialist construction:
1. Persons of the following categories shall be interned for rehabilitation through labour:
(1) those who will not engage in honest pursuits, involve themselves in hooliganism, commit larceny, fraud or other acts for which
they are not criminally liable or violate public security rules and refuse to mend their ways despite repeated admonition;
(2) counterrevolutionaries and anti-socialist reactionaries who commit minor offences and are not criminally liable and who have been
given sanctions of expulsion by government organs, people’s organizations, enterprises or schools, and as a result have difficulty
in making a living;
(3) employees of government organs, people’s organizations, enterprises and schools who are able-bodied, but have refused to work
for a long period, violated discipline or jeopardized public order, and have been given sanctions of expulsion, and as a result have
difficulty in making a living; or
(4) persons who refuse to accept the work assigned to them or the arrangement made for their employment and settlement after their
demobilization from military service, or who decline to take part in manual labour and production despite persuasion, keep behaving
disruptively on purpose, obstruct public officials from performing their duties and refuse to mend their ways despite repeated admonition.
2. Rehabilitation through labour is a measure whereby education and reform are mandatorily imposed on persons who are interned for
rehabilitation through labour, and is also a measure to resettle them and provide employment for them.
Persons undergoing rehabilitation through labour shall be appropriately paid with wages according to the actual work they do; a suitable
amount may be deducted from their wages for the support of their dependents or reserved for their own expenses in settling down to
a stable life.
Persons undergoing rehabilitation through labour must abide by the discipline prescribed by the organs in charge of rehabilitation
through labour. Those who violate discipline shall be given administrative sanctions and those who commit criminal offences shall
be punished according to law.
For the education and management of the persons undergoing rehabilitation, the policy of combining labour and production with political
education shall be adopted, and disciplinary rules and regulations shall be prescribed for such persons to strictly observe. Help
shall be given to them in cultivating their consciousness of loving the country, abiding by the law and regarding work as a matter
of honour, in learning skills of labour and production, and in fostering a habit of loving manual labour so that they may be turned
into working people who take part in socialist construction and who support themselves by their own labour.
3. Petitions for persons to be interned for rehabilitation through labour shall be presented by departments of civil affairs or public
security, by the units such persons belong to, which may be government organs, people’s organizations, enterprises, schools, etc.,
or by their parents or guardians and shall be approved by the people’s councils of provinces, autonomous regions, and municipalities
directly under the Central Government or by organs authorized by these people’s councils.
4. If, in the course of their rehabilitation, persons undergoing rehabilitation through labour have mended their ways and are qualified
for employment, they may be provided with other employments upon the approval of the organs in charge of rehabilitation through labour;
if the units, parents or guardians who have previously petitioned for the persons concerned to be interned for rehabilitation through
labour present another petition requesting that such persons be turned over to them for education and supervision, the organs in
charge of rehabilitation through labour may also approve such petitions according to the actual conditions.
5. Organs in charge of rehabilitation through labour shall be established at the level of provinces, autonomous regions, and municipalities
directly under the Central Government or established with the approval of the people’s councils of provinces, autonomous regions,
and municipalities directly under the Central Government. The work of the organs in charge of rehabilitation through labour shall
be under the joint leadership and administration of the departments of civil affairs and public security.
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