海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
海关总署
海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
(一九八二年二月二十八日国务院批准)
为鼓励中外合作开采海洋石油,现对石油作业进出口货物的关税和工商统一税规定如下:
一、下列进口货物予以免税:
(一)经核准直接用于勘探作业的机器、设备、备件和材料;
(二)按照《中华人民共和国对外合作开采海洋石油资源条例》第十九条至第二十一条规定,经核准需要进口直接用于开发作业的机器、设备、备件和材料;
(三)为在国内制造供海洋开采石油作业(包括勘探、钻井、固井、测井、录井、采油、修井等)用的机器、设备,经核准需要进口的零部件和材料;
(四)外国合同者为开采海洋石油而暂时进口并保证复运出口的机器和其他工程器材,在进口或复运出口时予以免税。
二、外国合同者按合同规定所得的原油装运出口时,免征出口税。
三、不属于第一条和第二条规定范围内的进、出口货物,应当按照《中华人民共和国海关进出口税则》和《中华人民共和国工商统一税条例(草案)》征收关税和工商统一税。
四、凡免税进口的货物,未经海关核准不得移作他用。违者,由海关按照《中华人民共和国暂行海关法》的规定处理。
附:中外合作开采海洋石油进口物资免税清表
中外合作开采海洋石油进口物资免税清表
一、经核准需要进口的直接用于勘探作业方面的货物:
1.地球物理勘探类:
(1)地球物理勘探船舶及其配套件;
(2)地震仪及其配套件、配件、重磁力仪及其配件;
(3)等浮电缆及其配套件;
(4)数据处理专用电子计算机及其配套件;
(5)地震磁带;
(6)岸台定位设备及配套设施。
2.钻井类:
(1)各种海上钻井装置,包括:自升式、半潜式钻井船、浮式钻
井船和钻井平台以及辅助船和服务工作船;
(2)钻机及其部件、附件、配件;
(3)固井设备及其附属设备,包括吹灰设备;
(4)测井设备及其附属设备,包括电测仪、气测仪、测斜仪及其 它录井仪;
(5)试油、修井设备及其部件、附件和配件;
(6)钻井专用工具,包括钻头、钻铤、钻杆、造斜、防斜工具和打
捞工具及其它工具;
(7)钻井泥浆处理设备及化工材料;
(8)油井专用材料,包括油管、套管和井口装置、水下器具;
(9)油井水泥和各种添加剂。
3.安全救生类:
(1)各种油井防喷装置、备件和材料;
(2)各种防火、消防装置和材料;
(3)各种救生设备、配件和工具;
(4)海上作业人员特殊的劳动保护用品;
(5)潜水作业的设备和材料。
4.交通运输和通讯类:
(1)直升飞机及停机坪设备;
(2)交通运输和护航船舶及其配套部件;
(3)各种有线、无线通讯设备和配件。
5.油品类:
海上作业需要的特殊燃料油、润滑油、冷却液。
二、经核准需要进口的供开发作业即油田建设方面的货物:
1.采油类:
(1)生产平台,包括采油平台、处理平台、生活平台和烽火台;
(2)海上装油设施,包括单点系泊、绞接式摇柱、储油轮或水下油罐,以及栈桥码头;
(3)海洋工程作业船舶;
(4)动力设备及配件,包括内燃机、汽轮机、燃气轮机、蒸汽机、发电机和电动机及其控制设备和装置;
(5)注入设备及配件,包括注水设备、注气设备以及水质、气体处理设施;
(6)井水封隔器、井下防喷器;
(7)起重设备及工具;
(8)油(气)运输设备、管道及其闸阀和管子配件,中间站和陆
岸终端设备及其闸阀和管子配件,包括各种机泵、流体分离、换热、
净化和加压装置、各种计量、监测和参数指示仪表,各种闸阀和管
子配件;各种电气仪表和电缆。
2.自动化遥控遥测类:
(1)包括各种装置和仪表;
(2)空气调温装置。
三、为在国内制造供海洋石油开采作业用的机器和设备,经核准需要进口的零部件和材料。
四、上述物资是否需要从国外购进,由石油工业部负责审批。
(附英文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRYOF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIESAND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTSFOR THE CHINESE-FOREIGN CO
OPERATIVE EXPLOITATION OF OFFSHORE OIL
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRY
OF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIES
AND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTS
FOR THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE OIL
(Approved by the State Council on February 28, 1982 and promul-
gated by the General Customs Administration and the Ministry of Finance on
April 1, 1982)
For the purpose of encouraging the Chinese-foreign cooperative
exploitation of offshore oil, the Customs duties and consolidated
industrial and commercial taxes on the imports and exports for oil
operations are stipulated as follows:
1. The following imports shall be exempt from duties or taxes:
(1) the machinery, equipment, spare parts and materials, the direct use of
which in prospecting operations has been verified and approved;
(2) the machinery, equipment, spare parts and materials, the requirement
for the import of which has been verified and approved for direct use in
exploiting operations in accordance with Articles 19 to 21 of the
Regulations of the People's Republic of China on the Exploitation of
Offshore Petroleum Resources in Cooperation with Foreign Enterprises;
(3) the parts, components and materials, the requirement for the import of
which has been verified and approved for use in the manufacture in China
of the machinery and equipment to be used in offshore oil exploitation
operations (includings prospecting, well drilling, well cementation, well
survey, well logging, oil recovery, well repair, etc.);
(4) machinery and other engineering equipment, which are temporarily
imported by foreign contractors for the exploitation of offshore oil, and
of which the re-export is guaranteed, shall be exempt from duties at the
time of import or re-export.
2. The crude oil due to foreign contractors as stipulated in the contracts
shall be exempt from export duties when it is shipped abroad.
3. Customs duties and consolidated industrial and commercial taxes shall,
in accordance with the Import and Export Duty Tariff of the Customs of the
People's Republic of China and the Draft Regulations of the People's
Republic of China on Consolidated Industrial and Commercial Taxes, be
levied on the imports or exports beyond the ranges stipulated in Article 1
and Article 2.
4. The goods imported duty-free shall not be diverted to other use without
the vertification and approval by the Customs. Those who violate this
clause shall be dealt with by the Customs in accordance with the Interim
Customs Law of the People's Republic of China. [*1]
Appendix: Detailed Duty-free List of the Import Materials for the Chinese-
Foreign Cooperative Exploritation of Offshore Oil
I. Goods which are required and have been inspected and approved for
import and direct use in prospecting operations:
1. Those for geophysical prospecting:
(1) geophysical prospecting vessels and their integral accessories;
(2) seismographs and their integral accessories and fittings; heavy
magnetometers and their fittings;
(3) isobuoyant cables and their integral accessories;
(4) data processing special-purpose electronic computers and their
integral accessories;
(5) seismograph tapes;
(6) shore platform positioning equipment and its accessory facilities.
2. Those for well drilling:
(1) various offshore drilling units, including self-elevating or semi-
submersible drill ships, floating drilling vessels, drilling platforms,
auxiliary vessels and service craft;
(2) drilling machines and their components, accessories and fittings;
(3) well commentation equipment and its accessory equipment, including
soot-blowing equipment;
(4) well survey equipment and its accessory equipment, including
electrographs, pneumographs, inclinometers and other well loggers;
(5) oil testing and well repairing equipment and its components,
accessories and fittings;
(6) well drilling special-purpose tools, including drill bits, drill
collars, drilling rods, deflecting tools, deflection preventing tools,
fishing tools and other tools;
(7) drilling mud treating equipment and chemical materials;
(8) oil well special-purpose materials, including oil pipes, casings, well
head assemblies and underwater appliances;
(9) oil well cement and various additives.
3. Those for safety and rescue:
(1) various oil well blowout-preventing devices, spare parts and
materials;
(2) various fire prevention and fighting devices and materials;
(3) various lifesaving appliances, accessories and tools;
(4) special labour protection articles for offshore operating personnel;
(5) equipment and materials for diving operations.
4. Those for communications and transportation:
(1) helicopters and parking apron equipment;
(2) communications, transportation and escort vessels and their accessory
components;
(3) various wire and wireless communication equipment and its fittings.
5. Oils:
Special fuel oils, lubricating oil, coolant fluids, etc. required for
offshore operations.
II. Goods, the requirement for the import of which has been verified and
approved for use in exploiting operations, i.e. in the construction of oil
fields:
1. Those for oil recovery:
(1) production platforms, including recovery platforms, treating
platforms, living platforms and beacon towers;
(2) offshore oil loading facilities, including single-point moorings,
hinged rocking posts, oil storage ships or underwater oil tanks and piled
piers;
(3) offshore engineering operation vessels;
(4) power plants and their fittings, including internal combustion
engines, steam turbines, steam engines, generators and electric motors and
their control equipment and devices;
(5) injection equipment and fittings, including water injection equipment,
gas injection equipment and water quality or gas treatment facilities;
(6) well water packers and underground blowout preventers;
(7) lifting equipment and tools;
(8) oil (gas) transportation equipment, pipelines and their gate valves
and pipe fittings; intermediate stations and shore terminal equipment and
their gate valves and pipe fittings, including various machines and pumps
and fluid separation, heat exchange, purifying and pressurizing devices,
various measuring, monitoring and parameter indicating meters, various
gate valves and pipe fittings; various electrical instruments and meters
and cables.
2. Those for automation remote control, and remote monitoring:
(1) including various devices and instruments and meters;
(2) air-conditioning installation.
III Parts, components and materials, the requirement for import of which
has been verified and approved for the manufacture in China of machinery
and equipment for offshore oil exploitation operation.
IV The Ministry of Petroleum Industry shall be responsible for examining
and approving whether it is necessary for the above materials to be
purchased from abroad.
Note:
[*1] The Interim Customs Law of the People's Republic of China has been
superseded by the Customs Law of the People's Republic of China, which was
adopted at the 19th Meeting of the Standing Committee of the Sixth
National People's Congress of the People's Republic of China on January
22, 1987. - The Editor
合肥市财政局关于印发《合肥市新农村建设专项补助资金管理办法(试行)》的通知
安徽省合肥市财政局
关于印发《合肥市新农村建设专项补助资金管理办法(试行)》的通知
各县区财政局、新农办:
为深入推进我市社会主义新农村建设,市政府决定自2007年起设立合肥市新农村建设专项补助资金。为规范资金使用管理,充分发挥资金效益,特制定《合肥市新农村建设专项补助资金管理办法(试行)》,现予印发。
请各县区财政局、新农办接到本通知后,认真按照有关要求,于2007年5月底前完成项目上报工作。
特此通知。
二○○七年四月二十八日
合肥市新农村建设专项补助资金管理办法(试行)
第一章 总则
第一条 为支持我市新农村建设,市政府决定自2007年起设立合肥市新农村建设专项补助资金(以下简称专项补助资金)。为规范资金管理,充分发挥资金使用效益,根据《安徽省省级财政支持新农村建设专项补助资金管理办法(试行)》、《合肥市支持农村经济社会发展专项资金管理办法》等有关规定,制定本办法。
第二条 专项补助资金为市级财政预算安排的对新农村建设项目的专项补助。各县区财政应安排配套补助资金,积极引导社会资本参与,鼓励集体和农民自筹资金投入新农村建设。
第三条 专项补助资金由市财政局和市新农村建设领导小组办公室(以下简称市新农办)共同管理。财政部门主要负责资金的分配和管理,新农办主要负责项目的审查和监督。
第二章 扶持原则
第四条 专项补助资金使用管理坚持以下原则:
(一)奖补结合的原则。专项补助资金不单独使用,用于扶持项目的后期补助,前期投入以乡村集体和群众投入为主;
(二)非重复补助的原则。原则上与其他政府性资金已予以支持的项目不重复交叉投入;
(三)务求实效的原则。从农民群众最关心、要求最迫切、最容易见效的事项入手,真正惠及广大农民群众;
(四)重点支持的原则。侧重支持发展现代农业,改善农业生产基础设施;
(五)公开公正的原则。建立科学透明的支农资金管理机制;
(六)动态管理的原则。对资金使用中存在严重违规行为的,立即终止扶持,收回补助资金。对年度考核资金使用效果较差的者,下年度不再安排奖补;
(七)总量控制、择优扶持的原则。
第三章 扶持范围和标准
第五条 专项补助资金主要用于奖补新农村建设“十镇百村”示范工程、村庄环境整治行动计划项目、中央财政整合资金支持新农村建设试点县配套资金项目、十强乡镇表彰奖励资金项目以及新农村宣传、培训等。
第六条 新农村建设“十镇百村”示范工程和村庄环境整治行动计划项目,分为农业生产及基础设施建设奖补、村内道路建设奖补、村庄环境整治行动计划建设项目奖补、村内社会事业发展配套设施建设奖补等。其中农业生产及基础设施建设奖补资金占专项资金总额的50%。
(一)农业生产及基础设施建设奖补。主要用于支持发展现代农业和优势农产品生产基地基础设施建设补助,引导示范村镇围绕现代农业建设,改善田、林、路、渠等农业生产条件,发展“一村一品”、“一乡一业”,促进农民增收。按项目投资总额的50%奖补,最高不超过50万元。
(二)村内道路建设奖补。示范点村、组内串通新建道路硬化及道路旁的下水道或排水沟建设按投资总额的50%奖补,最高不超过20万元。
(三)村庄环境整治行动计划建设项目奖补。对列入村庄环境整治行动计划的村,进行污水垃圾处理、改厕改圈、沼气池建设、立面整饰等。村内“四清” (清垃圾、清污泥、清路障、清私搭乱建)主要依靠乡镇、村组组织农民自行实施,镇村适当补助。村庄整治行动计划建设项目由村委员会按照农民要求最迫切、受益最直接、整治最见效的原则,有重点的选择实施项目,进行一次性打捆申报,按照以下标准进行奖补,最高不超过10万元。
1、污水垃圾处理。生活污水无法接入城镇污水处理厂截污管网,中心村或基础村建设村庄小型污水收集处理设施,每村补助3万元;进行生态净化处理的,每村补助1万元;垃圾集中收集及建垃圾池(箱),每村补助5000元。
2、改厕改圈。村内新建公共厕所,每座补助3万元;农户新建或改建三格式厕所的,每座补助300元;
3、沼气池建设。村内养殖小区建设大中型沼气池,每口奖补2万元;农户新建沼气池,每口奖补300元;实行“一池三改”(建一口沼气池与改圈、改厕、改厨相结合),另外奖补500元。
4、立面整饰。对村庄房屋外墙及四周环境进行集中联片统一整修粉饰达20户以上的,奖补2万元。
(四)整治试点村社会事业发展配套设施建设。村内兴建文化活动室(农家书屋、农民培训学校)、农村信息站、村民理事会、农技大院、党员活动室等建设项目,每村补助1万元;中心村卫生室,每个补助1万元;中心村村级农民体育活动场所建设,每个补助1万元。
第七条 示范镇的小城镇建设项目及示范村镇的规划奖补资金使用意见,由市建委按照《合肥市支持农村经济社会发展专项资金管理办法》的要求,报市新农办审核,市长审批后,另行制定补助办法。
示范镇的小城镇建设项目及示范村镇的规划资金主要用于列入“十镇百村”中的示范镇新农村建设项目补助以及“十镇百村”规划奖补及培训等,已享受过规划奖补的不再补助。
第四章 项目申报审批和资金拨付
第八条 项目申报
(一)凡属于本办法奖补范围,有受益区农民民主议定通过的项目建设筹资筹劳方案,具有较强示范带动作用的项目,均可以乡镇为单位组织村委会进行项目申报。
(二)申报单位填写《合肥市新农村建设专项资金项目申报标准文本》,并附镇村规划、项目规划说明、相关图件、村民代表意见等附件。申报材料一式五份,由县(区)新农办会同财政部门审查提出初审意见后,于每年5月底之前联合行文上报市新农办、市财政局审核,否则将不予受理。
第九条 项目审批
(一)市新农办会同市财政局,对县(区)申报项目进行书面和现场审核,确定项目内容和奖补额度。对通过民主议定、规划详实可行、配套资金落实、群众自筹比例大、申报积极性高、实施受益面广的项目给予优先考虑。
(二)经审核后的项目由市新农办、市财政局汇总后报市新农村建设领导小组审批。
第十条 专项补助资金实行两次拨付。
(一)项目批准后15日内,市财政与市新农办联合印发奖补文件,将资金拔付到县(区)财政支农专户,实行县级财政报账制管理,专款专用。资金到帐后10日内由县(区)财政按50%的补助资金预拨给项目建设单位作为启动资金。
(二)项目竣工后,由项目建设单位将申请验收报告和项目总结上报县区新农办、财政局初验,县区财政局、新农办联合行文上报市财政局、市新农办,市新农办、市财政局办会同县区新农办、财政局进行验收,验收合格后,拨付剩余的50%奖补资金。验收不合格的,由项目单位进行整改,对整改后仍然通不过市级验收的,收回剩余的奖补资金。对市级新农村建设专项补助资金占项目投资额50%以上(含50%)或项目奖补资金达到30万元以上(含30万元)的将实行财务审计,由项目建设单位向市验收组提供中介机构出具的该项目竣工决算审计报告,并列明中央、省级、市级、县区财政支持新农村建设专项资金的项目内容和金额。否则,各县(区)财政局不予拨付余款。
第五章 监督管理
第十一条 专项补助资金的监督管理
(一)县(区)财政局要切实加强对专项资金的监督管理,保证资金及时足额到位,专款专用。对专项资金到位不及时、挤占挪用专项资金以及其它违反规定的行为要限期纠正;拒不改正的,按照《财政违法行为处罚处分条例》进行处罚,同时,不再安排下年度该项目点其它项目资金。
(二)县(区)新农办要加强对项目实施的全过程监督管理,及时跟踪、评估项目实施情况,按时汇总上报项目的进展情况。项目实施完成后,各项目单位要将项目实施情况、资金使用情况上报县(区)新农办,县(区)新农办要及早组织项目单位做好项目实施过程中的相关资料搜集整理和工作总结,同时要引导示范村镇积极探索新农村建设的长效管理机制。
(三)项目建设单位应严格按照市下达的实施计划和建设要求,制定具体实施方案,及时足额落实配套资金和自筹资金,严格按规划施工,保证建设质量。项目实施过程中,不得擅自调整项目内容、标准、规划、地点和资金用途。项目因故中止的,由市新农办、市财政局根据具体情况部分或全部收回专项资金。
第十二条 专项补助资金实行公示公告制
乡(镇)、村组织负责,以乡镇、行政村、自然村等为单位,对项目规划、上级资金补助、群众筹资、投工投劳进行事前公示;对项目实施结果及资金使用情况实行公告,接受群众监督。
第六章 附则
第十三条 本办法由市财政局、市新农办负责解释。
第十四条 县区财政安排的新农村建设补助资金可参照本办法执行。
第十五条 本办法自印发之日起施行。有关项目申报标准文本格式可以在合肥市农业信息网(http://hf.ahny.gov.cn)上直接下载、复印