建材包装产品生产使用管理办法
国家建材局
建材包装产品生产使用管理办法
(一九九二年五月二十五日国家建筑材料工业局发布)
第一章 总则
第一条 为了加强对建材包装产品生产和使用的行业管理,提高建材包装产品的质量,降低破损,使之适应建材工业生产发展的需要,制定本办法。
第二条 本办法适用于对水泥、玻璃包装产品生产和使用的管理,其它建材包装产品的生产和使用,应执行本办法的一般规定。
建材包装专业生产企业、综合包装企业和其它企业生产的建材包装产品,以及建材产品生产企业自产的包装产品,都必须符合本办法的要求。
第三条 国家建筑材料工业局(以下简称国家建材局)和省、自治区、直辖市、计划单列市的建材行业主管部门,分别行使对全国和地方建材包装产品行业管理的职能。全国性的建材包装行业管理办法和实施细则,由国家建材局制定发布,并负责监督实施;省、自治区、直辖市、计划单列市的建材行业主管部门可根据当地情况制定补充性或地区性的建材包装行业管理办法,并负责监督实施。
第四条 凡生产和使用建材包装产品的企业,不分行政隶属关系,都应纳入行业管理的范围,接受国家建材行业主管部门实施的行业管理,按照行业管理的要求按期送有关报表。
第五条 中国建材包装协会和各地有关协会,应根据政府主管部门的委托,完成行业管理方面的有关任务。
第二章 建材包装产品的生产管理
第六条 各类建材包装产品的生产和发展要根据建材产品的发展计划,对包装产品数量质量的要求和对品种的选择,按照行业主管部门发布的指导性计划,进行产品结构调整,协调平衡确定投资方向,安排生产,满足需要。
第七条 各类建材包装产品,要按照国家标准化行政主管部门发布的国家标准、国家建材局制定的行业标准进行生产。无上述标准的产品,企业可制定企业标准作为组织生产的依据。企业的产品标准须报当地政府标准化行政主管部门和建材行业主管部门备案。没有标准的或虽有标准但不达标的产品一律不准生产不准销售,不准使用。
第八条 新研制的建材包装产品,要经过技术鉴定和工业性试验合格后,才能投入批量生产。新产品技术鉴定按国家有关规定办理。
第九条 国家建材局在水泥包装袋和玻璃集装箱架生产企业中评定国家级建材包装定点生产企业。
第十条 建材包装产品生产企业要积极推行和完善全面质量管理,认真贯彻执行GB/T10300国家标准,牢固树立质量第一的观点和为用户服务的思想,以优良的工作质量保证产品质量,运用科学方法管理全部生产活动,充实质量管理和检验机构,建立质量体系,完善质量保证措施。
第三章 建材包装产品的使用管理
第十一条 建材产品生产企业外购或加工的建材包装产品,必须是按国家标准、行业标准或企业标准进行生产的合格产品。建材产品重点企业必须使用国家定点生产企业的包装产品,建材产品生产企业自产的包装产品,应严格按照各级标准进行生产,才能自产自用,也应按规定的程序取得定点资格。
第十二条 建材产品生产企业对外购、外加工或自制的包装产品在使用前要按照订货合同、加工协议的条款严格进行质量验收,严禁使用不合格的包装产品。
第十三条 水泥生产企业要积极采用国家建材行业主管部门优选推广使用的包装袋型,严禁使用两层新纸加两层再生纸或更低档次的各种包装物。
第十四条 大、中型水泥企业应根据本身条件,积极对新材料包袋和湖口袋进行试装试运,以推进水泥包装改革。但正式投入使用的新袋型、新袋种,必须符合本办法第八条的规定。
第十五条 水泥纸袋回收办法及押金收取、退还按照国家规定的办法执行。新材料袋能够回收的,应尽量回收利用;押金收取、退还、奖励办法,参照纸袋的办法另行制定;不能回收的新材料袋,不许收取押金。省级建材行业主管部门负责对此项工作的管理和监督。
第十六条 玻璃生产企业应在使用自有玻璃集装箱架的同时,鼓励玻璃产品固定用户按标准自备器具,参加交换使用。玻璃生产企业应对包装器具回空验收、维修养护,认真执行自定的鉴定报废管理办法。
第十七条 玻璃生产企业对玻璃集装器具的每次使用期限,延期费收取的标准,押金的收取与退还,用户自备箱架维修费用的承担,箱架的回空方式,应制定相应的规定,由省级建材行业主管部门批准后实行。
第十八条 水泥、玻璃包装品种的使用比例,集装化的运量程度,出厂前的破损率,包括流通环节在内的综合破损率及其它改革指标,均按国家建材行业主管部门发布的有关规定执行。
第十九条 建材产品生产企业要积极参与当地经济综合部门对水泥、玻璃等建材产品的包装所进行的综合治理工作,自觉接受各级质量监督部门对包装物的检查,如实反映情况和意见,协助质量监督部门做好对包装物的检测。
第四章 监督与奖惩
第二十条 各级建材行业主管部门应当联合当地各有关部门每年对建材包装产品的生产和使用进行定期检查和不定期抽查。
第二十一条 对认真贯彻执行本办法并获得显著成绩的各级建材行业主管部门,建材产品生产企业和建材包装生产企业,分别由上一级建材行业主管部门给予表彰。
第二十二条 各级建材行业主管部门应对生产和使用不符合国家标准或行业标准、企业标准的企业责令其立即停止生产和使用,限期整顿。对大、中型建材企业或已被定为建材包装定点的企业通报批评,直至撤其定点资格。
第二十三条 各级建材行业主管部门应对生产和使用不符合标准的建材包装产品的领导和直接责任人,视造成损失的大小分别给予批评,通报或行政处分。违反本办法,情节严重者由有关部门依法追究责任。
第五章 附则
第二十四条 本办法由国家建材局生产管理司负责解释。
第二十五条 本办法自发布之日起施行。原国家建材局包装大检查领导小组于一九八七年六月二十二日发布的《建材包装物生产,使用暂行管理办法》同时废止。
车船使用牌照税暂行条例(附英文)(已废止)
政务院
车船使用牌照税暂行条例(附英文)
1951年9月13日,政务院
第一条 凡在开征车船使用牌照税之地区、行驶车、船者,均依本条例之规定,向税务机关交纳车船使用牌照税。
第二条 原纳吨税(船钞)之本国船舶,一律改征车船使用牌照税,不再交纳吨税;但外国船舶及外商租用中国船舶,仍征吨税,不纳车船使用牌照税。
第三条 车船使用牌照税征收地区,由省(市)人民政府拟定,报请大行政区人民政府(军政委员会)核准开征,并转送中央人民政府财政部备案;中央直属省(市)报请中央人民政府财政部核准开征。
第四条 应纳车船使用牌照税之车、船使用人,须向所在地税务机关申请登记、纳税,领取车船使用牌照及完税证。前项车船使用牌照及完税证,由省(市)税务机关制发。
第五条 车船使用牌照税按季(一、四、七、十月)征收。当地税务机关为便利纳税人交纳,得改按半年或一年合并征收。
第六条 下列各种车、船,免纳车船使用牌照税:
一、郊区农民自用的车、船;
二、载重量不超过一吨的渔船;
三、军政机关、公私立学校及人民团体自有自用的车、船;
四、专供上下客货及存货的趸船、浮桥用船;
五、经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船;
六、消防车,洒水车、救护车、救护船、垃圾车、垃圾船及义渡船。
上列一、二、三、六各款免税之车、船,其使用人须向所在地税务机关申请登记,领取免税牌照并交纳牌照工本费。
第七条 车辆使用牌照税税额如下:
──┬───────┬────────┬────────────┬──────────
类 │ 项 目 │ 计 税 标 准 │ 每 季 税 额① │ 备注
别 │ │ │ │
──┼───────┼────────┼────────────┼──────────
│ 乘人汽车 │ 每 辆 │ 150,000元至800,000元 │
├───────┼────────┼────────────┼──────────
机 │ 载货汽车 │ 按净吨位每吨 │ 40,000元至150,000元 │
动 ├───────┼────────┼────────────┼──────────
车 │ 机器脚踏车 │ 二轮者每辆 │ 50,000元至150,000元 │
│ ├────────┼────────────┼──────────
│ │ 三轮者每辆 │ 80,000元至200,000元 │
──┼───────┼────────┼────────────┼──────────
│ 兽力驾驶者 │ 每 辆 │ 10,000元至80,000元 │
非 ├───────┼────────┼────────────┼──────────
机 │ │ │ │ 包括三轮车黄包车
动 │ 人力驾驶者 │ 每 辆 │ 3,000元至60,000元 │ 及其他人力拖行车
车 │ │ │ │ 辆
├───────┼────────┼────────────┼──────────
│ 脚 踏 车 │ 每 辆 │ 5,000元至10,000元 │
──┴───────┴────────┴────────────┴──────────
① 本栏税额为旧人民币
第八条 船舶使用牌照税税额如下:
──┬─────────┬─────────┬─────────
类 │ 计税标准 │ 每 季 税 额 ① │ 备 注
别 │ │ │
──┼─────────┼─────────┼─────────
│ 50吨以下 │ 每吨, 3000元 │ 按净吨位计征
├─────────┼─────────┼─────────
机 │ 51吨至150吨 │ 每吨, 3500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 4000元 │ 按净吨位计征
├─────────┼─────────┼─────────
动 │ 301吨至500吨 │ 每吨, 4500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 501吨至1000吨 │ 每吨, 5500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 1001吨至1500吨 │ 每吨, 6500元 │ 按净吨位计征
船 ├─────────┼─────────┼─────────
│ 1501吨至2000吨 │ 每吨, 8000元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 2001吨至3000吨 │ 每吨, 9500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 3001吨以上 │ 每吨, 11000元 │ 按净吨位计征
──┼─────────┼─────────┼─────────
│ 10吨以下 │ 每吨, 1500元 │ 按载重吨位计征
非 ├─────────┼─────────┼─────────
│ 11吨至50吨 │ 每吨, 2000元 │ 按载重吨位计征
机 ├─────────┼─────────┼─────────
│ 51吨至150吨 │ 每吨, 2500元 │ 按载重吨位计征
动 ├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 3000元 │ 按载重吨位计征
船 ├─────────┼─────────┼─────────
│ 301吨以上 │ 每吨, 3500元 │ 按载重吨位计征
──┴─────────┴─────────┴─────────
① 本栏税额为旧人民币。
第九条 车船使用牌照税税额,除船舶依照规定税额按吨计征外,车辆由省(市)人民政府在前条规定税额范围内,根据当地具体情况,车辆种类,载重量及使用性质拟定适用税额,报请大行政区人民政府(军政委员会)核准实施,并转送中央人民政府财政部备案;中央直属直(市)报请中央人民政府财政部核准备案。
第十条 凡已纳税领取牌照之车、船,在牌照有效期间内行驶另一地区,不得重征或补征差额。
第十一条 未开征车船使用牌照税地区之车、船,经常往来开征地区时,须向开征城市之税务机关交纳车船使用牌照税;非经常来往之车、船,经当地区、乡(村)以上人民政府证明者免征。
第十二条 车船使用牌照不得转卖、赠送、借用或逾期使用。如车、船所有权转移时,在有效期间内,准继续使用,不另纳税,亦不退税。
第十三条 车船使用牌照如有毁损或遗失时,应报请原发机关补发牌照,在有效期间内,不另纳税。
第十四条 车船使用牌照应按规定装置于车、船的明显易见之处,以便检查。
第十五条 违章行为之处罚,规定如下:
一、不按规定手续办理申报、登记、纳税、领照者,除限期纳税、领照外,并处以应纳税额三倍以下之罚金;
二、违反本条例第十二、十三、十四各条规定之一者,分别处以人民币十万元(按:系旧币)以下之罚金;
三、不按规定期限交纳税款者,除限日追缴外,按日处以应纳税额1%的滞纳金。
第十六条 车船使用牌照税稽征办法,由省(市)税务机关拟定,报请省(市)人民政府核准实施,并呈报中央人民政府财政部税务总局备案。
第十七条 本条例公布后,各地有关使用牌照税之单行办法,一律废止。
第十八条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on September 13, 1951)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGE
LICENSE PLATE TAX
(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 the 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 of 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, operators 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:
|========|=============|=============|===================|===============|
|Type | Category | Unit for | Quarterly | Remar |
| | | Calculating| Tax Payment [*1]| |
| | | Tax | | |
|========|=============|=============|===================|===============|
| | Passenger | Per vehicle| 150,000 yuan | |
| | vehicles | | to 800,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
|Motor | Trucks | Per ton, by| 40,000 yuan | |
|vehicles| | net tonnage| to 150,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | Motor-cycles| Per motor- | 50,000 yuan | |
| | | cycle | to 150,000 | |
| | | | 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 |
| | | | |pedicabs, |
|motor | driven | | 60,000 yuan |rickshaws and |
|vehicles| | | |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 [*1] | |
|========|======================|====================|======================|
| | 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 of 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:
[*1] [*2] The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi.
- The Editor.