中华人民共和国海关对外国企业、新闻等常驻机构和常驻人员进出口物品的管理规定(附英文)(已废止)
海关总署
中华人民共和国海关对外国企业、新闻等常驻机构和常驻人员进出口物品的管理规定(附英文)
1984年4月20日,海关总署
第一条 根据中华人民共和国国务院《关于管理外国企业常驻代表机构的暂行规定》、《关于管理外国新闻机构常驻记者的暂行规定》和《海关对进出国境旅客行李物品监管办法》等有关法规,特制订本规定。
第二条 下列常驻机构进口办公用品、常驻人员进出口行李物品,按本规定办理:
(一)外国企业和其他经济组织常驻机构和常驻人员;
(二)外国民间经济贸易团体常驻机构和常驻人员;
(三)外国常驻新闻机构和常驻记者;
(四)中外合资(包括中外合作勘探、开采石油等)企业外方常驻人员;
(五)在华外资企业外方常驻人员;
(六)其他外国常驻机构和常驻人员。
第三条 常驻人员在取得中华人民共和国主管部门签发的长期居留证件之前,入境携带的行李物品,按海关对短期旅客的规定办理。
常驻人员在取得长期居留证件后,可持居留证件、本人身份证件和入境时经海关签章的“旅客行李申报单”,向所在地海关(所在地未设海关的,向指定的海关,以下简称主管海关)提出进口自用物品的书面申请。此项申请只限一次。
申请进口的自用物品,经海关审核,在自用合理数量范围内,准予免税进口。其中海关重点管理物品(如家用电器等耐用消费品),应与本人首次入境时携带进口和分离运输进口的重点管理物品合并计算,在海关规定限量内准予免税进口。超出免税范围的物品,仍属自用的,经海关核准,准予征税进口。常驻人员进口自用机动交通工具(小汽车、摩托车)每人各限一辆,征税放行。
经海关核准进口的自用物品,应自批准之日起六个月内运进。
第四条 常驻人员在取得长期居留证件后,短期进出境(或来往香港、澳门地区)携带行李物品,海关只免税放行旅途必需的生活用品。出境时携带经海关免税放行的物品(如手表、照相机、收录音机、摄影机等物品),如要复带入境,应当在“旅客行李申报单”上申明。回程时,海关凭以查核免税放行。出境时未向海关申明,回程时所带海关重点管理物品照章征税。
第五条 常驻人员携带出境的行李物品,除金银、货币、文物等限制出口的物品外,在自用合理数量范围内,予以放行。
第六条 常驻机构进口办公用品和机动交通工具,应事先向主管海关提出书面申请,经海关审核,在自用合理数量范围内,准予免领进口许可证进口,上述办公用品和机动交通工具进口时,应填具“进口货物报关单”连同“申请表”,发票等有关单证向海关申报,由海关查验征税放行。
外国政府同中华人民共和国政府订有协定的,按协定规定办理。
第七条 常驻机构和常驻人员进口的办公用品、自用物品和机动交通工具,只限自用。不准在中华人民共和国境内私自出售。如需出售,应事先向主管海关提出申请,经批准后,售予当地人民政府指定的外货收购部门,并按章补税。违者按有关法规处理。
第八条 常驻机构和常驻人员申报进出口的物品,属海关禁止进出口的,由海关扣留,限期退运出境或退回原地。过期不退,即由海关处理。对中华人民共和国政治、文化、道德、卫生有害而被扣留的物品,都不发还,由海关按照有关法规处理。
第九条 华侨、港澳同胞、台湾同胞经营的企业常驻机构和常驻人员进出口物品也按照本规定办理。
第十条 本规定不适用于经济特区。
第十一条 本规定未列事项,按海关有关法规办理。
第十二条 本规定自一九八四年五月一日起实施。
Regulations Concerning Import and Export of Articles by ResidentOffices of Foreign Enterprises and Presses, and Their Staff StationChinan
(The "Regulations Concerning Import and Export of Articles byResident Offices of Foreign Enterprises and Presses, and Their StaffStationed in China" (hereinafter referred to as 'the Regulations') hasbeen promulgated by the Cu
stoms General Administration of the People'sRepublic of China and made available to China Economic News forpublication on 20 April, 1984.)
Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
Regulations Concerning Import and Export of Articles by Resident
Offices of Foreign Enterprises and Presses, and Their Staff Stationed in
China
(The "Regulations Concerning Import and Export of Articles by
Resident Offices of Foreign Enterprises and Presses, and Their Staff
Stationed in China" (hereinafter referred to as 'the Regulations') has
been promulgated by the Customs General Administration of the People's
Republic of China and made available to China Economic News for
publication on 20 April, 1984.)
Article 1
The Regulations hereby are formulated in accordance with the "Provisional
Regulations Concerning Resident Offices of Foreign Enterprises", the
"Provisional Regulations Concerning Resident Correspondents of Foreign
Presses", and the "Rules Concerning Supervision and Control of Inward and
Outbound Passenger Baggages by Customs", promulgated by the State Council
of the People's Republic of China.
Article 2
The import of office appliances by the following resident offices and
import or export of personal effects by their resident staff shall comply
with the Regulations:
1. Resident offices of foreign enterprises and other economic
organizations and their staff;
2. Resident offices of foreign economic and trade organizations and their
staff;
3. Foreign resident news agencies and their resident correspondents;
4. Foreign resident personnel of joint ventures (including Chinese-foreign
enterprises involving in cooperative exploitation of offshore petroleum);
5. Foreign resident personnel of enterprises operating in China using
foreign capital;
6. Other foreign resident offices and their staff.
Article 3
Any baggage carried by resident personnel upon his first entry into China
shall be subject to the regulations applicable to short-term visitors.
Having obtained a "Permanent Residence Permit" issued by the authorities
concerned of the PRC, the resident personnel may apply to the local
Customs (in case there is no local Customs in a certain area, he may apply
to the designated Customs as listed in the appendix, hereinafter referred
to as "Customs in charge") for import of personal effects by submitting a
written application form, together with the residence permit, identity
card and the "Baggage Declaration" endorsed by the Customs at the time of
entry. Such application shall be allowed once only.
Personal effects imported in reasonable amount shall be released duty free
after they are examined and approved by the Customs. Certain restricted
articles (for example, durable goods such as electrical appliances for
household use, etc.) together with hand luggage carried by any resident
personnel upon his first entry and the unaccompanied baggage, shall be
admitted duty free provided that they are within the quantitative limit
set by the Customs. In case the articles exceed the prescribed limit and
they are for private use or consumption, they shall be admitted against
payment of duty subject to examination and approval by the Customs. Motor
vehicles (cars and motorcycles) may be imported by resident personnel (one
for each person) on payment of duty. Any resident personnel applying for
import of personal effects and approved by the Customs shall be imported
within six months from the date of approval.
Article 4
Any resident personnel leaving China temporarily (including making short
trips to Hongkong or Macao) during his residence in China may, upon re-
entry, bring in duty free articles allowed for the journey only. Other
articles (such as wrist watches, cameras, radio-cassette recorders, cine-
cameras, etc.) previously admitted duty free and carried by such person
upon his exit, if intended to be subsequently brought back, shall be so
declared in the "Baggage Declaration" against which they may be re-
imported duty free, failing which, duty shall be levied.
Article 5
Baggage and articles (excluding those restricted articles such as gold,
silver, currencies, and cultural relics, etc.) carried by resident
personnel on his exit shall be released provided that they are for
personal use and in reasonable amount.
Article 6
Any resident offices intending to import office appliances and vehicles
shall submit a written application form to the Customs in charge and upon
verification, admission shall be granted to those articles without
requiring the Import Licence and provided that they are in reasonable
amount and intended to be used by the office in question only. On import
of the above-mentioned articles, the office concerned shall fill in the
"Import Cargo Declaration" and submit it to the Customs together with the
application form, invoices and other relevant documents, against which the
articles shall be examined and released upon payment of duty.
If there is an agreement between a foreign government and the government
of the PRC, articles concerned shall be dealt with according to the
provisions of the agreement.
Article 7
Office appliances, vehicles and personal effects imported by resident
offices and their staff shall not be offered for sale without permission.
When any sale is requested, permission shall be obtained from the Customs
in charge and the articles concerned shall be sold to the stores
designated by the local people's government. Duties shall be levied on
those articles previously admitted duty free. Breaching of this rule shall
be dealt with according to the relevant provisions.
Article 8
Articles declared for import or export by resident offices and their
staff; of which the import or export are prohibited, shall be detained by
the Customs and re-shipped abroad or re-directed to any place in China by
the owner within a stipulated period; failing which, the articles
concerned shall be disposed of by the Customs. Articles detained for being
detrimental to Chinese political, economic, cultural, moral or hygienic
interests shall not be returned and shall be disposed of by the Customs
according to the relevant provisions.
Article 9
The Regulations is also applicable to the import and export of articles by
resident offices of enterprises run by overseas Chinese or compatriots in
Hongkong, Macao and Taiwan, and their staff.
Article 10
The Regulations do not apply to special economic zones.
Article 11
Those not provided for hereinabove shall be dealt with according to the
relevant provisions.
Article 12
The Regulations shall be put into effect on May 1, 1984.
根据《关于人民法院审理离婚时处理财产分割问题的若干具体意见》的规定,夫妻共同债务主要是这些:
1、婚前一方借款购置的财产已转化为夫妻共同财产,为购置这些财产所负的债务;
2、因日常生活所负的债务;
3、因生产经营活动,经营收入用于家庭生活或配偶分享所负的债务;
4、夫妻一方或者双方治病以及为负有法定义务的人治病所欠的债务;
5、因抚养子女所负的债务;
6、因赡养负有赡养义务的老人所负的债务;
7、其他应当认定为夫妻共同债务的债务。
解释:为负有法定义务的治病,主要指为夫妻双方的父母、因为年老、患病不能维持生活,而夫妻一方对其有有“扶养”义务的父或妻的兄姐,丧失父母的(外)孙子女。即使是妻子借款为自己的父母治病,而作为丈夫应当对这笔债务承担归还责任,而不因为岳父母不是亲父母为由不承担债务。
抚养子女所负的债务,包括亲生子女、养子女、经过配偶同意生育的人工受精子女,有抚养关系的继子女,但不包括无抚养关系的继子女、一方的非婚生子女、一方和他人通奸所生的子女、一方擅自收养的“子女”。
其他应当认定夫妻共同债务的一般是:经过夫妻双方同意的赠与、经过夫妻双方同意的支付对非法定抚养、赡养、扶养人的生活医疗费用所导致的债务。比如经过夫妻双方同意借款捐助一个没有抚养关系的孤儿等等,这种债务如果不经过夫妻双方同意,在离婚时候这笔债务由夫妻一方承担(但不得对抗善意的债权人)。
婚姻关系存续期间,因此而继承获得的财产如果属于夫妻共同财产的,那么因为继承而产生的债务也属于夫妻共同债务,如果被继承人指明遗产只给予夫妻一方的,遗产属于夫妻个人财产,因继承产生的债务也属于夫妻个人债务。同理,因赠与、遗赠等也同上。
夫妻在婚姻关系存续期间所欠的共同债务,一般情况下由夫妻双方共同偿还,即使夫妻离婚后对债务的偿还有约定比例,但是对债权人而言,他有权找夫妻任何一方要求归还债务。但是在以下两种情况下,债权人只能找债务人的夫妻一方归还,不能要求夫妻共同承担债务:
1、债权人与债务人明确约定该项债务属于个人债务比如债权人和债务人的借款协议中明确约定由债务人一人单独承担债务履行责任的,视为债权人放弃要求债务人和其配偶共同偿还的权利。但是如果书面协议中的债务人的署名只有债务人一人,而协议中并没有明确约定债务人一人单独承担债务履行责任的,还是由债务人及其配偶共同承担债务。
2、婚姻法第十九条第三项规定的情况。即:“夫妻对婚姻关系存续期间所得的财产约定归各自所有的,夫或妻一方对外所负的债务,第三人知道该约定的,以夫或妻一方所有的财产清偿”。第三人的这种明知应当是由债务人夫妇来举证。
3、婚前个人债务由个人承担,除非债权人能够证明这笔债务是用于该夫妻的婚后生活的,比如证明借款用于夫妻共有房屋的购买、婚房的装修、婚礼的开支、夫妻共用的家用电器及贵重物品的购买、用于债务方配偶的疾病治疗、债务人夫妻婚后共同生活的日出支出等。
夫妻内部,除了上述两种情况外,夫妻关系存续期间债务由夫妻共同偿还,但是在非债务的夫妻一方在对外承担了配偶的债务后,如果属于如下情况的,可以在已经离婚的等情况下要求配偶归还,也就是说夫妻双方内部如何进行债务分担。
1、非债务方的夫或妻在夫妻双方可以在离婚协议,或者在夫妻财产协议中约定由各方承担各自的债务。
2、根据《最高院关于人民法院审理离婚案件处理财产分割问题的若干具体意见》的规定,以下情况下引起的债务由夫妻中的债务人独自承担:A、夫妻双方约定由个人负担的债务,但以逃避债务为目的的除外;B、未经夫妻协商一致,擅自资助与其没有抚养、赡养义务的亲朋所负的债务;C、一方未经对方同意,,独自筹资从事经济活动,而其收入也未用于共同生活所负的债务;D、一方都由其个人使用的不合理开支所负的债务,比如一方的吸毒、嫖娼、赌博、赠与、请客因此引起的债务。
如果是在离婚诉讼中进行债务分担,由不是债务人的配偶一方负举证是否属于个人债务。
夫妻共同债务:民法中的债依据债务关系的当事人约定或者依据法定产生,享有权利的一方称为债权人,负有义务的一方称为债务人。按照债务承担,债分为按份之债和连带之债,夫妻关系存续期间的共同债务属于由夫妻承担连带责任的连带之债,也就是为夫妻双方共同生活所负的债务由夫妻共同来归还,即使在夫妻离婚后也由夫妻共同归还。
作者:北安市人民法院—宫晓辉