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国家税务总局关于国家税务局系统行政性收费缴库事项的补充通知

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国家税务总局关于国家税务局系统行政性收费缴库事项的补充通知

国家税务总局


国家税务总局关于国家税务局系统行政性收费缴库事项的补充通知

2001年08月20日 国税函[2001]651

各省、自治区、直辖市和计划单列市国家税务局:

  国家税务总局和中国人民银行《关于国家税务局系统行政性收费纳入预算管理有关问题的通知》(国税发[2001]47号)及《国家税务局关于国家税务局系统行政性收费缴库和会统核算有关事项的通知》(国税发[2001]58号,以下简称“58号文”)下发后,一些地区反映有些具体问题需要总局进一步明确,经补充明确如下:
  一、纳入预算管理的税务行政性收费收入包括税务部门收取的税务登记证费和发票工本费收入。税务登记证费收入是指税务机关发放税务登记证(含涉外税务登记证)正本(包括纸质证和挂放纸质证的镜框)、副本(包括纸质证和封皮)时向纳税人收取的全部费用。发票工本费收入是指税务机关出售发票时向纳税人收取的全部费用。
  二、为减轻开票工作量,税务机关为纳税人代开发票收取发票现金工本费的,可以印制一种发票费用的《税收定额完税证》(在票面适当位置印上“发票收费专用”字样),专门作为代开发票时收取发票工本费的凭证,或者将发票工本费与代开发票时征收的税款合开一份《税收通用完税证》,但发票工本费与税款必须分行填列,以便区别汇总缴库。
  三、58号文和本文规定的税务登记证和发票工本费缴库方式,可由纳税人自行选择。
  四、税务机关因纳税人缴退原购发票而应退还发票工本费的,可使用《小额税款退税凭证》在收取的工本费现金收入中直接退还,但必须报本单位领导审批。
  二OO一的年八月二十日

武汉市专利局、武汉市商委关于印发《武汉市商业企业专利商品经营管理暂行规定》的通知

湖北省武汉市专利局、武汉市商委


武汉市专利局、武汉市商委关于印发《武汉市商业企业专利商品经营管理暂行规定》的通知
武汉市专利局、武汉市商委



通知
各区县商委、专利管理办公室(科委),各有关大型商业集团:
为了深入贯彻执行《中华人民共和国专利法》和《国务院关于进一步加强知识产权保护工作的决定》,维护社会主义市场经济秩序和专利权人及其利害关系人、商业经营者以及广大消费者的合法权益,引导、规范商业企业涉及专利经营行为,我们制定了《武汉市商业企业专利商品经营
管理暂行规定》,现印发给你们,请贯彻执行。执行中的具体问题,请向市专利局反映。特此通知。


第一章 总 则
第一条 为了保护知识产权,维护社会主义市场经济秩序和专利权人及其利害关系人、商品经营者以及广大消费者的合法权益,规范市场行为,促进和保障我市经济健康、有序发展,根据《中华人民共和国专利法》、《中华人民共和国反不正当竞争法》和《中华人民共和国消费者权益
保护法》及其他有关专利法律、法规、规章,制定本规定。
第二条 商业企业专利商品经营管理(以下简称“专利管理”)的基本任务,是贯彻执行有关专利法律、法规、规章,采取积极措施,有效地防止和杜绝冒充专利、假冒他人专利以及侵犯他人专利等违反有关专利法律、法规、规章的行为发行,保护自身及有关当事人的合法权益,为提
高企业的市场竞争能力和社会经济效益服务。
第三条 在本市行政区域内经营外观、外包装、产品说明书或商品广告内容等涉及有专利号、专利申请号、专利标志或其他专利用语的商品的商业企业,应当遵守本规定。
其他经营者参照本规定执行。
第四条 合法经营专利商品的行为受法律保护。
任何单位和个人不得经营冒充专利、假冒他人专利或侵犯他人专利权的产品,不得制作或发布有冒充专利、假冒他人专利或侵犯他人专利权等违反有关专利法律、法规、规章行为的广告。
第五条 市专利局对全市商业企业经营中的专利管理实行统一业务指导。

第二章 管理机构及其职责
第六条 商业企业应当建立、健全或明确负责专利工作的机构。
第七条 商业企业专利工作机构在本单位分管知识产权事务负责人的领导和授权下,负责处理下列有关专利的事务:
(一)对本单位贯彻执行有关专利法律、法规、规章的情况进行监督;
(二)根据有关专利法律法规、规章,结合本单位经营管理实际情况,拟定本单位专利管理办法、制度和开展专利管理工作的规划、计划;
(三)负责本单位有关专利法律、法规、规章的宣传和职工培训考核工作;
(四)建立本单位专利商品经营管理档案,及时准确地向有关主管部门提供有关资料和信息;
(五)对本单位专利经营行为进行审核,处理本单位有关专利的事务和违反专利管理制度的行为;
(六)协助、配合各级政府有关主管部门指导、检查专利工作,协助、配合专利管理机关依法处理本单位或相关方面违反有关专利法律、法规、规章的行为。
第八条 商业企业可按规定选配专职或兼职职工,从事本单位专利管理工作。

第三章 管理制度
第九条 商业企业应当建立健全专利商品进货审查、售前审查及广告审查等有关管理制度。
第十条 商业企业经营专利商品,在进货、上柜或公开销售前,以及自行或许可他人通过电视、广播、报刊等传媒发布或在公共场所、自己经营场所搁置、悬挂或张贴商品广告前,应当经本单位专利工作机构审查通过。
第十一条 商业企业专利工作机构对经本单位经营专利商品进行审查时,有权要求供货人(包括产品生产厂或商品批发商)提供下列文件资料:
(一)市专利局出具的有效专利认定证明,或市专利局监制核发的统一专利标记证明,或商品所涉及专利的专利证书原件以及专利权人缴纳当年度专利年费收据原件,或商品所涉及专利申请的受理通知书原件及缴纳专利申请费或专利申请维持费收据原件;
(二)专利权人身份证明,或由专利管理机关登记的专利实施许可合同原件以及专利实施被许可人身份证明;
(三)中国专利局或中国专利局复审委员会审查决定商品所涉及专利经行政撤销或被宣告无效审理程序的文件;商品所涉及专利未经行政撤销或被宣告无效审理程序,或商品所涉及专利申请被驳回、撤回视为撤回的书面声明。
无上列文件资料的专利商品,本单位不得销售。
第十二条 商业企业专利工作机构经对经营专利商品进行审查时,发现有涉嫌冒充专利、假冒他人专利或侵犯他人专利权等违反有关专利法律、法规、规章的行为,有权作出停止进货或公开销售的决定,并及时报请市专利局依法处理。
第十三条 向商业企业举报其经营行为中有涉嫌冒充专利、假冒他人专利或侵犯他人专利权等违反有关专利法律、法规、规章的行为或就此类此项提出质询,本单位专利工作机构应当及时依法作出明确答复,并在必要时报请市专利局处理。

第四章 奖励及处罚
第十四条 在专利商品经营管理工作中取得显著成效的商业企业和有突出贡献的工作者,由市专利管理局予以表彰奖励。
第十五条 商业企业应当对本单位在专利商品经营管理工作中取得显著成绩的职工予以表彰奖励。
第十六条 有冒充专利、假冒他人专利或侵犯他人专利权等违反专利法律、法规行为的商业企业,由市专利局依法予以处罚。
商业企业领导和管理的职工,有利用职权包庇纵容冒充专利、假冒他人专利或侵犯他人专利权等违反专利法律、法规的行为,应当依法提请有关部门给予行政处分和经济处罚。

第五章 附 则
第十七条 本规定由市专利局负责解释并监督实施。
第十八条 本规定自发布之日起施行。



1998年8月19日

进出口商品报验的规定(附英文)

国家商检局


进出口商品报验的规定(附英文)

1989年9月1日,国家商检局

前言
为了加强进出口商品报验管理工作,根据《中华人民共和国进出口商品检验法》的有关条款,特制定本规定。

第一条 报验单位
一、有进出口经营权的国内企业;
二、进口商品收货人或其代理人;
三、出口商品生产企业;
四、对外贸易关系人;
五、中外合资、中外合作和外商独资企业;
六、国外企业、商社常驻中国代表机构等。

第二条 报验范围
一、《种类表》内的进出口商品;
二、出口食品卫生检验和检疫,以及出口动物产品的检疫;
三、出口危险品包装容器的性能鉴定和使用鉴定;
四、装运出口易腐烂变质食品的船舱,集装箱等;
五、其它法律或者行政法规规定必须经商检机构检验的进出口商品;
六、我国与进口国主管部门协定必须凭我国商检机构证书方准进口的商品;
七、对外贸易合同、信用证规定由商检机构检验出证的商品;
八、对外贸易关系人申请的鉴定业务;
九、委托检验业务。
有下列情况之一者,商检机构一般不予受理报验:
一、应施检验的出口商品,未经检验已装运出口的;
二、按分工规定,不属商检工作范围的。

第三条 报验时必须提供的单证
一、进口商品报验时,报验人应提供外贸合同、国外发票、提单、装箱单和进口货物到货通知单等有关单证;
申请进口商品品质检验的还应提供国外品质证书,使用说明及有关标准和技术资料,凭样成交的,须加附成交样品;
申请残损鉴定的还应提供理货残损单、铁路商务记录、空运事故记录或海事报告等证明货损情况的有关单证;
申请重(数)量鉴定的还应提供重量明细单,理货清单等;
进口商品经收、用货部门验收或其他单位检验的,应加附有关验收记录,重量明细单或检验结果报告单等;
二、出口商品报验时,报验人应提供外贸合同(确认书),信用证以及有关单证函电等。凭样成交的应提供买卖双方确认的样品。申请预验的商品,应提供必要的检验依据。
经本地区预验的商品需在本地区换证出口时,应加附由该局签发的预验结果单;

经其他商检机构检验的商品,必须加附发运地商检机构签发的“出口商品检验换证凭单”正本。
凡必须向商检机构办理卫生注册及出口质量许可证的商品,必须交附商检机构签发的卫生注册证书、厂检合格单或出口质量许可证。 冷冻、水产、畜产品和罐头食品等须办理卫生证时,必须交附商检机构签发的卫生注册证书及厂检合格单。
三、申请鉴定业务的报验
对外贸易关系人申请的鉴定业务,根据鉴定工作需要应附交有关合同、国外发票、提单(运单)、商务记录、重量明细单,拟装货物清单、舱单、配载图、船方函电或书面说明,海事报告或其它有关证明。
四、申请危险品包装检验的报验
(一)申请危险品包装性能鉴定时,申请人须提供有关产品标准和工艺规程等有关资料;
(二)申请危险品包装使用鉴定时,申请人须提供包装性能鉴定报告及有关单证。
五、申请委托检验的报验
(一)申请人应提交检验样品、列明检验要求,必要时提供有关检验标准或检验方法;
(二)国外委托人委托检验和鉴定业务时,应提供有关函电或资料。

第四条 报验时限和地点
必须经商检机构检验的进口商品到货后,由收货单位或代理接运单位凭《进口货物到货通知单》或其它有关单证向到货口岸或到达站商检机构办理进口商品登记;
《种类表》内的进口商品以及须商检机构检验出证对外索赔的《种类表》外的进口商品,收用货部门或代理人均应在索赔有效期前不少于三分之一的时间内向货物目的地商检机构报验,如索赔期已近,来不及完成检验出证者,报验人须预先向国外办理延长索赔手续;
进口商品的残损检验应在口岸报验;
大宗散装进口商品鉴重一般应在口岸报验;
一批到货分拨数地的进口商品,收货部门或代理人应报请口岸商检机构检验出证,因故不能在口岸进行整批检验的,应申请办理易地检验手续。
出口商品最迟应于报关或装运出口前十天报验,对个别检验周期较长的商品,应留有相应扦样、检验等方面的时间。

第五条 报验要求
一、报验人必须按规定认真填写要求报验的检验申请单,每份申请单只限填报一批商品,做到书写工整,字迹清楚,不得随意涂改,项目填写齐全,译文准确,中英文内容一致,加盖报验单位公章;
二、报验人对所需检验证书的内容如有特殊要求的应预先在检验申请单上申明;

三、申请报验时应按规定缴纳检验费;
四、报验人应预先约定抽样检验、鉴定的时间提供进行抽样和检验鉴定等必要的工作条件;
五、已报验的出口商品,如国外开来信用证修改函时,凡涉及与商检有关的条款,报验单位须及时将修改函送商检机构,办理更改手续;
六、报验人如因特殊原因需撤销报验时,经书面申明原因后,可办理撤销;
七、报验人领取证书时应如实签署姓名和领证时间。对证书应妥善保管,不得丢失。各类证书应各按其特定的范围使用,不得混用。

第六条 证单的更改
一、商检机构签发的各种证单,报验人有正当理由需要更改或者增减内容时,必须向原签证的商检机构申请,并随附原签发的全部证单,经审核同意后,由原商检机构予以更改或者换发有关证单;
二、内地商检机构签发的证书,如发现问题,属于检验项目内容的更改和补充,应由报验人与原签证商检机构联系处理;
三、报验人须严格遵守商检法和有关行政法规的规定,对商检证单不得擅自涂改、伪造、变造和非法转让。

第七条 出运限期
经商检机构检验合格发给检验证书或者放行单的出口商品,一般应在证单签发之日起两个月内装运出口,鲜活类出口商品应当在两周内装运出口。超过上述期限的应向商检机构重新报验,并交回原签发的所有检验证书和放行单。

第八条
第八条 本规定由国家商检局负责解释。

第九条
第九条 本规定自公布之日起实施。

PROVISIONS ON THE APPLICATION FOR INSPECTION OF IMPORT AND EXPORTCOMMODITIES

(Promulgated by the State Administration of Import and Export Com-modity Inspection on August 21, 1989)

Whole Doc.
With a view to strengthening the administrative work of application
for inspection of import and export commodities, these provisions are
formulated in accordance with the relevant articles of the Law of the
People's Republic of China on Import and Export Commodity Inspection.

Article 1 Application Units
(1) Domestic enterprises authorized to engage in import and export
business;
(2) Receivers (consignee) of import commodities or their agents;
(3) Manufacturers producing export commodities;
(4) Parties involved in foreign trade;
(5) Chinese-foreign equity joint ventures, Chinese-foreign
contractual joint ventures and wholly foreign-owned enterprises;
(6) Representative offices of foreign enterprises and trade
corporations in China.

Article 2 Scope of Application for Inspection
(1) Import and export commodities included in the List of
Commodities;
(2) Sanitary inspection and quarantine of export food and quarantine
of export animal products;
(3) Performance testing and usage testing of packagings (pressure
vessels or containers) for dangerous export goods;
(4) Vessels and containers used for carrying export perishable food;
(5) Import and export commodities subject to inspection by the
commodity inspe ction authorities under other laws or administrative rules
and regulations;
(6) Commodities which can be permitted for import must be subject to
the certificates issued by the commodity inspection authorities in
accordance with the agreement between the competent departments of China
and those of the importing countries;
(7) Commodities subject to inspection and certification by the
commodity inspection authorities as specified in the foreign trade
contracts or letter of credits;
(8) Superintending and surveying services upon application by the
parties involved in foreign trade;
(9) Inspection services upon entrustment.
The commodity inspection authorities will not accept the application
for inspection, if there is any one of the following conditions:
(1) Export commodities subject to inspection have been shipped out
without inspection;
(2) Commodities do not belong to the scope of commodity inspection in
accordance with the division of work.

Article 3 Documents / Certificates Required for Application for Inspection
(1) The applicants when applying for inspection of import
commodities, shall submit the foreign trade contracts, foreign invoices,
bill of lading, packing list and the Notice for Arrival of Imported Goods;
Those applying for quality inspection of import commodities shall
submit the quality certificates of foreign countries, instruments of usage
relative standards and technical materials. If the contract is concluded
based on samples, the transaction samples must be attached accordingly;
Those who applying for survey on damage goods shall submit the
relative documents/certificates, such as tallying sheet of damage goods,
the railway commercial records, the air accident records or the marine
reports;
Those who applying for weight (quantity) survey shall submit the
description of weight and tallying sheet, etc.;
Import commodities subject to inspection and receipt by the receivers
and end-users, or subject to inspection by other units, are required to be
attached with the inspection and receipt records, weight description and
report of inspection findings.
(2) The applicants when applying for inspection of export commodities
shall submit foreign trade contracts, (confirmation letters), L/C and
relative documents/certificates and letters. If the contract is concluded
based on samples, the samples confirmed by two parties are required to be
attached. Those who apply for preliminary inspection of export commodities
shall submit the necessary inspection basis.
If the commodities subject to preliminary inspection are to be
exported against the inspection certificates issued by the local commodity
inspection authorities the preliminary inspection results shall be
attached.
Commodities subject to inspection by the other commodity inspection
authorities must be attached with the original copy of "List of Exchanging
Inspection Certificates of Export Commodities".
Any commodities which must make sanitary registration and export
quality license with the commodity inspection authorities shall be
attached with the sanitary registration certificates issued by the
commodity inspection authorities, the qualified inspection report issued
by the factory or the export quality license.
If frozen, aquatic, animal products and canned food are required to
go through formalities for sanitary registration certificates, the
sanitary registration certificates issued by the commodity inspection
authorities and the qualified inspection report issued by the factory must
be presented to the commodity inspection authorities.
(3) Application for inspection of superintending and surveying
services The pa rties involved in foreign trade when applying for
superintending and surveying services shall submit the relevant contracts,
foreign invoices, bill of lading (transport bill of lading), commercial
records, weight descriptions, cargo manifests, storage plan, letters by
shippers or writing instruments, marine reports or other relative
certificates.
(4) Application for inspection of packaging inspection of dangerous
goods
((1)) The applicants when applying for testing on performance of
packagings of dangerous goods must submit the relevant documents such as
standards for products and processing specifications, etc.;
((2)) The applicants when applying for testing on usage of packagings
of dangerous goods must submit the performance testing report and the
relative documents and certificates.
(5) Application for inspection of entrustment inspection
((1)) The applicants shall submit the samples for inspection and
state the inspection requirements, and if necessary shall submit the
relevant standard for inspection or inspection methods;
((2)) Foreign parties when applying for entrustment inspection and
surveying services shall submit the relevant letters and materials.

Article 4 Time-limit and Place of Application for Inspection
After arrival of the import commodities which are subject to
inspection by the commodity inspection authorities, the receivers or the
forwarding agents shall make registration for import commodities with the
commodity inspection authorities located at the arrival port or the
station of arrival against the "Notice of Arrival of Imported Goods" or
other relative documents/certificates;
For import commodities which are included in the List of Commodities
and for import commodities which are not included in the List of
Commodities, but subject to inspection certificates issued by the
commodity inspection authorities, against which claim may be claimed, the
receivers and end-users or their agents shall apply for inspection to the
commodity inspection authorities located at the destination of goods
within the time-limit at least before 1/3 valid period for claim. If the
valid period for claim is limited to accomplish the inspection procedures
for issuing certificates the applicants must make an application for
extension of the claim period with the foreign parties in advance;
Application for inspection of damage survey on damaged import
commodities are in general made at the arrival port;
Application for inspection of weight survey on large quantity of
import commodities in bulk are in general made at the arrival port;
For a batch of import commodities which will be distributed to
several places, the receivers or their agents shall apply to the commodity
inspection authorities located at the port for inspection and issuance of
certificates. Those which can not be inspected at the port by batches due
to some certain reasons shall apply for inspection at another place.
For export commodities, application for inspection shall be made at
least 10 days before declaration to the Customs or before shipment. For
some special export commodities which need longer time for inspection,
appropriate time shall be kept for sampling and inspection.

Article 5 Requirements of Application for Inspection
(1) The applicants must fill in the application in accordance with
the requirements. Being of clear writing, accurate, complete in filled
items, and identical Chinese and English version, and with stamps of the
application units, one copy of the application is only to refer to one
batch on commodities. No change or alternation of the contents of the
application can be made;
(2) If the applicants, have some special requirements about the
contents of the inspection certificate, they shall make a statement on the
application of inspection in advance;
(3) The applicants when applying for inspection shall pay the
inspection fee in accordance with the provisions;
(4) The applicants shall arrange the time for sampling inspection
procedures, and testing and provide the necessary working conditions for
sampling, inspection and testing.
(5) For export commodities which have completed the application
procedures for inspection, if the L/C is required to be revised by foreign
letters, which refers to some commodity inspection clauses, the applicants
must present the revised letter to the commodity inspection authorities
and go through the formalities for modifying the clauses related.
(6) The applicants when withdrawing the application for inspection
due to some special reasons, shall proceed with the cancellation of
application for inspection by making a written statement.
(7) The applicants, what taking the inspection certificates shall
sign their accurate names and time, and keep the certificate in a proper
way. The various kinds of certificates shall be used in accordance with
their special requirements and will not be mixed up for use.

Article 6 Modification of Certificates and Documents
(1) The applicants when deemed necessary, have reasonable reasons to
require t o modify or add/remit the contents of the various kinds
certificates and documents issued by the commodity inspection authorities,
they must make an application to the original commodity inspection
authority which issued the certificates and present all the certificates
and documents originally issued. Subject to examination and approval, the
relevant certificates documents may be modified or reissued by the
original commodity inspection authority.
(2) If the inspection certificates issued by the inland commodity
inspection authorities are found some problems which refer to the
modification and the contents of inspection items, the applicants shall
contact with the original commodity inspection authority which issued the
inspection certificate to deal with the relative matters.
(3) The applicants must strictly abide by the Law of the People's
Republic of China on Import and Export Commodity Inspection and the
relevant administrative laws, rules and regulations, no commodity
inspection certificates can be allowed purposely to be altered, falsified,
remade and illegally assigned.

Article 7 The Time-limit for Shipment
The export commodities subject to inspection by the commodity
inspection authorities which have been issued the inspection certificate
or releasing notices shall be in general shipped out within 2 months since
the date of issuing the certificates or documents, while the fresh and
live commodities shall be shipped out within two weeks. If the export
commodities are not shipped out within the above- mentioned time-limit,
the application for reinspection must be made with the commodity
inspection authorities, and all inspection certificates and releasing
notices issued originally must be returned respectively.

Article 8
The right of interpreting these Provisions resides in the State
Administration of Import and Export Commodity Inspection.

Article 9
These Provisions shall go into effect on the date of their
promulgation.