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LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT COM-MODITY INSPECTION

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LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT COM-MODITY INSPECTION ——附加英文版

The Standing Committee of the National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT COM-MODITY INSPECTION

(Adopted at the Sixth Meeting of the Standing Committee of the
Seventh National People's Congress on February 21, 1989, promulgated by
Order No. 14 of the President of the People's Republic of China on
February 21, 1989, and effective as of August 1, 1989)

Contents
Chapter I General Provisions
Chapter II Inspection of Import Commodities
Chapter III Inspection of Export Commodities
Chapter IV Supervision and Administration
Chapter V Legal Responsibility
Chapter VI Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is enacted with a view to strengthening the inspection of import
and export commodities, ensuring the quality of import and export
commodities, protecting the lawful rights and interests of the parties
involved in foreign trade, and promoting the smooth development of China's
economic and trade relations with foreign countries.
Article 2
The State Council shall establish an Administration for Import and Export
Commodity Inspection (hereinafter referred to as the State Administration
for Commodity Inspection), which shall be in charge of the inspection of
import and export commodities throughout the country. The local import and
export commodity inspection authorities (hereinafter referred to as the
commodity inspection authorities) set up by the State Administration for
Commodity Inspection shall be responsible for the inspection of import and
export commodities within areas under their jurisdiction.
Article 3
The commodity inspection authorities and other inspection organizations
designated by the State Administration for Commodity Inspection and the
commodity inspection authorities shall, in accordance with the law,
perform the inspection of import and export commodities.
Article 4
The State Administration for Commodity Inspection shall, in the light of
the needs in the development of foreign trade, make, adjust and publish a
List of Import and Export Commodities Subject to Inspection by the
Commodity Inspection Authorities (hereinafter referred to as the List of
Commodities).
Article 5
Import and export commodities which are included in the List of
Commodities and import and export commodities subject to inspection by the
commodity inspection authorities under other laws or administrative rules
and regulations must be inspected by the commodity inspection authorities
or inspection organizations designated by the State Administration for
Commodity Inspection or the commodity inspection authorities. No
permission shall be granted for the sale or use of import commodities
specified in the preceding paragraph until they have undergone inspection;
and no permission shall be granted for the export of export commodities
specified in the preceding paragraph until they have been found to be up
to standard through inspection.
Import and export commodities specified in the first paragraph of this
Article may be exempted from inspection upon the examination and approval
of an application from the consignee or consignor by the State
Administration for Commodity Inspection.
Article 6
Inspection on import and export commodities performed by the commodity
inspection authorities shall cover quality, specifications, quantity,
weight, packing and the requirements for safety and hygiene.
Import and export commodities governed by compulsory standards or other
inspection standards which must be complied with as provided for by laws
or administrative rules and regulations shall be inspected in accordance
with such inspection standards; in the absence of such stipulations,
import and export commodities shall be inspected in accordance with the
inspection standards agreed upon in the foreign trade contracts.
Article 7
Import and export commodities or items subject to inspection by other
inspection organizations under laws or administrative rules and
regulations shall be inspected in accordance with the provisions of
relevant laws or administrative rules and regulations.
Article 8
The State Administration for Commodity Inspection and the commodity
inspection authorities shall collect information on the inspection of
import and export commodities and make it available to the relevant
circles.

Chapter II Inspection of Import Commodities
Article 9
For import commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignee must
register them with the commodity inspection authorities located at the
port of discharge or the station of arrival. Import commodities which are
included in the List of Commodities shall be checked and released by the
Customs upon presentation of the seal of the commodity inspection
authorities affixed to the Customs declaration.
Article 10
For import commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignee shall
apply to the same authorities for inspection in places and within the time
limit specified by them. The commodity inspection authorities shall
accomplish the procedures for inspection and issue an inspection
certificate within the period of validity of claims prescribed in a
foreign trade contract.
Article 11
If import commodities other than those which are subject to inspection by
the commodity inspection authorities in accordance with this Law are found
to be not up to the quality standard, damaged or short on weight or
quantity, the consignee shall apply to the commodity inspection
authorities for inspection and the issuance of an inspection certificate
if such a certificate is necessary for claiming compensation.
Article 12
For important import commodities and a complete set of equipment in large
size, the consignee shall, in accordance with the terms agreed upon in a
foreign trade contract, conduct initial inspection or initial supervision
over manufacturing or loading in the exporting country before shipment,
while the relevant competent departments shall strengthen their
supervision. The commodity inspection authorities may, when necessary,
dispatch inspection personnel to take part in such inspection and
supervision.

Chapter III Inspection of Export Commodities
Article 13
For export commodities which are subject to inspection by the commodity
inspection authorities in accordance with this Law, the consignor shall
apply to the same authorities for inspection in the places and within the
time limit specified by them. The commodity inspection authorities shall
accomplish the procedures for inspection and issue a certificate without
delaying the prescribed time for shipment. Export commodities which are
included in the List of Commodities shall be checked and released by the
Customs upon presentation of the inspection certificate or the paper for
release issued by the commodity inspection authorities or the seal of the
same authorities affixed to the Customs declaration.
Article 14
Export commodities which have been inspected and passed by the commodity
inspection authorities and for which an inspection certificate or a paper
for release has been issued by the same authorities shall be declared for
export and shipped out of the country within the time limit specified by
the same authorities. Failing to meet the time limit shall entail
reapplication for inspection.
Article 15
An enterprise manufacturing packagings for dangerous export goods must
apply to the commodity inspection authorities for a test of the
performance of such packagings. An enterprise producing dangerous export
goods must apply to the same authorities for a test of the use of
packagings. No permission shall be granted for the export of dangerous
goods kept in packagings which have not passed a test.
Article 16
For vessel holds or containers used for carrying perishable foods, the
carrier or the organization using the containers shall apply for
inspection before loading. No permission shall be granted for loading and
shipment until the relevant conditions are passed by the inspectors.

Chapter IV Supervision and Administration
Article 17
The commodity inspection authorities may make a random inspection of
import and export commodities beyond those subject to inspection by the
commodity inspection authorities in accordance with this Law. No
permission shall be granted for the export of export commodities found to
be substandard in a random inspection.
Article 18
The commodity inspection authorities may, when necessary, assign
inspection personnel to manufacturers of export commodities which are
included in the List of Commodities to take part in supervision over the
quality inspection of export commodities before they leave the factory.
Article 19
The commodity inspection authorities may undertake the quality
certification of import and export commodities on the basis of agreements
signed between the State Administration for Commodity Inspection and the
foreign bodies concerned or upon entrustment by the foreign bodies
concerned. They may permit the use of quality certification marks on
import and export commodities which have been given quality certification.
Article 20
The State Administration for Commodity Inspection and the commodity
inspection authorities shall, on the basis of the requirements in their
inspection, entrust competent inspection organizations at home and abroad
with the inspection of import and export commodities after examining their
qualifications.
Article 21
The State Administration for Commodity Inspection and the Commodity
inspection authorities shall exercise supervision over the import and
export commodity inspection conducted by the inspection organizations
designated or approved by them and may make a random inspection of the
commodities which have been inspected by such organization.
Article 22
The State shall, when necessary, institute a quality licence system for
important import and export commodities and their manufacturers. The
specific measures thereof shall be drawn up by the State Administration
for Commodity Inspection in conjunction with the relevant competent
departments under the State Council.
Article 23
The commodity inspection authorities may, when necessary, place commodity
inspection marks or sealings on import and export commodities proved to be
up to standard through inspection.
Article 24
In case an applicant for the inspection of import and export commodities
disagrees with the results of inspection presented by the commodity
inspection authorities, he may apply for reinspection to the same
authorities, to those at the next higher level or to the State
Administration for Commodity Inspection. The conclusion on reinspection
shall be made by the commodity inspection authorities or the State
Administration for Commodity Inspection which has accepted the application
for reinspection.
Article 25
The commodity inspection authorities, the inspection organizations
designated by them and other inspection organizations approved by the
State Administration for Commodity Inspection may handle the business of
superintending and surveying import and export commodities as entrusted by
parties involved in foreign trade or by foreign inspection bodies.
The scope of business of superintending and surveying import and export
commodities shall cover: inspection of the quality, quantity, weight and
packing of import and export commodities; inspection of cargoes with
respect to general or particular average; inspection of container cargoes;
damage survey of import cargoes; inspection of technical conditions for
the shipment of exports; measurement of dead tonnage; certification of the
origin or value of exports and other superintending and surveying
services.

Chapter V Legal Responsibility
Article 26
Anyone who, in violation of the relevant provisions of this Law, purposely
markets or uses import commodities which are included in the List of
Commodities or subject to inspection by the commodity inspection
authorities in accordance with other laws or administrative rules and
regulations without having such commodities inspected, or purposely
exports export commodities which are included in the List of Commodities
or subject to inspection by the commodity inspection authorities in
accordance with other laws or administrative rules and regulations without
having such commodities inspected and proved up to standard shall be fined
by the commodity inspection authorities. If the circumstances are serious
and cause heavy economic losses, the criminal responsibility of the
personnel directly responsible shall be investigated by applying mutatis
mutandis the provisions of Article 187 of the Criminal Law.
Anyone who, in violation of the provisions of Article 17 of this Law,
purposely exports export commodities which have been found substandard
during a random inspection by the commodity inspection authorities, shall
be punished in accordance with the provisions of the preceding paragraph.
Article 27
If the falsifying or remaking of the certificates or documents, seals or
stamps, marks, sealings or quality certification marks for commodity
inspection constitutes a crime, the criminal responsibility of the
personnel directly responsible shall be investigated by applying mutatis
mutandis the provisions of Article 167 of the Criminal Law; if the
circumstances are minor, the offender shall be fined by the commodity
inspection authorities.
Article 28
If a party refuses to accept the punishment decision of the commodity
inspection authorities, he may, within 30 days of receiving the notice on
the punishment, apply for reconsideration to the same authorities which
have made the punishment decision, to those at the next higher level or to
the State Administration for Commodity Inspection. If the party refuses
to accept the decision on the reconsideration, he may, within 30 days of
receiving the notice on the reconsideration decision, bring a suit nor
complies with the punishment decision within the prescribed time limit,
the commodity inspection authorities which have made the punishment
decision shall apply to a court of law for compulsory execution.
Article 29
Any functionary of the State Administration for Commodity Inspection or of
the commodity inspection authorities or any of the inspection personnel of
the inspection organizations designated by the State Administration for
Commodity Inspection and the commodity inspection authorities who abuses
his power, commits irregularities for the benefit of his relatives or
friends, falsifies inspection results or fails to conduct inspection and
issue a certificate within the time limit through dereliction shall,
depending on the seriousness of the circumstances, be given administrative
sanction, or his criminal responsibility shall be investigated according
to law.

Chapter VI Supplementary Provisions
Article 30
The commodity inspection authorities and other inspection organizations
shall collect fees according to relevant provisions for carrying out
inspection or performing superintending and surveying services in
accordance with the provisions of this Law. The procedures for collecting
fees shall be drawn up by the State Administration for Commodity
Inspection in conjunction with the competent departments under the State
Council.
Article 31
Rules for the implementation of this Law shall be formulated by the State
Administration for Commodity Inspection and shall come into force after
being submitted to and approved by the State Council.
Article 32
This Law shall come into force as of August 1, 1989. The Regulations of
the People's Republic of China on the Inspection of Import and Export
Commodities promulgated by the State Council on January 28, 1984 shall be
invalidated as of the same date.



Important Notice:
This English document is coming from "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.



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财政部关于1991年7月1日前公布的有关计征外商投资企业和外国企业所得税的规定处理办法的通知

财政部


财政部关于1991年7月1日前公布的有关计征外商投资企业和外国企业所得税的规定处理办法的通知
1992年8月22日,财政部


各省、自治区、直辖市、计划单列市税务局,海洋石油管理
局各分局:
《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则(以下称税法、细则)已于1991年7月1日起实施。在税法和细则实施前,我部发布的有关计征外商投资企业和外国企业所得税的规定,凡与税法、细则不抵触的,继续有效。在处理外商投资企业和外国企业所得税方面的问题时,仍可按上述文件规定的精神办理。下列规定,因与税法、细则的规定不一致,予以废止。
1.1980年10月13日(80)财税字第174号《财政部关于〈中华人民共和国中外合资经营企业所得税法〉执行日期的通知》;
2.1980年12月4日(80)财税字第226号《财政部公布〈中华人民共和国中外合资经营企业所得税法施行细则〉的令》;
3.1981年3月6日(81)财税字第70号《财政部关于中外合资经营企业年度中间购进或变价出售固定资产如何计提折旧的通知》;
4.1981年6月8日(81)财税字第188号《财政部关于中外合资经营企业所得税若干问题的通知》;
5.1981年12月24日(81)财税字第469号《财政部关于认真贯彻〈中华人民共和国外国企业所得税法〉的通知》;
6.1982年2月21日(82)财税字第63号《财政部公布〈中华人民共和国外国企业所得税法施行细则〉的令》;
7.1982年6月29日(82)财税字第88号《财政部关于外国银行从我国取得的存款、贷款利息征免所得税问题的通知》;
8.1983年1月7日(82)财税字第348号《财政部关于外商从我国所得的利息有关减免所得税的暂行规定》中的“四、对经过批准在我国境内设有常驻代表机构的外国银行,由常驻代表机构直接同我国公司、企业签订合同提供贷款所取得的利息,准许其扣除有关的成本费用。为便于计算,可以暂按利息收入额的15%作为应纳税所得额,并依照外国企业所得税法第三条、第四条规定的税率,缴纳所得税”;
9.1983年10月12日(83)财税字第306号《财政部关于认真贯彻执行全国人大常委会修改〈中外合资经营企业所得税法〉的决定的通知》;
10.1984年1月18日(84)财税字第21号《财政部关于合营企业计算分季预缴所得税额问题的通知》;
11.1985年3月21日(85)财税字第084号《财政部关于经济特区、经济技术开发区、老市区的八个政策业务问题》中的“四、关于特区企业再投资退税问题 根据现行税法规定,只有中外合资经营企业的合营者从企业分得的利润再投资于本企业或其他中外合资经营企业,期限不少于五年的,经过申请、批准,才可以退还再投资部分已纳所得税款的40%;而对中外合作经营企业的合作者,或者独立经营企业的客商,从企业分得的利润在特区或内地再投资,由于税法和《暂行规定》都没有退税的规定,不好退还再投资部分已纳所得税的税款”;
12.1985年10月19日(85)财税字第295号《财政部关于营口市享受沿海开放城市某些税收优惠问题的批复》;
13.1986年3月17日(86)财税字第054号《财政部、对外经济贸易部、中国人民银行关于合营企业和外国企业不得以其人民币收入代替外币收入缴纳税款问题的通知》;
14.1986年11月19日(86)财税字第315号《财政部关于对外商投资企业固定资产加速折旧审批权限问题的通知》;
15.1986年11月6日(86)财税字第318号《财政部关于外商投资企业固定资产标准问题的通知》;
16.1987年10月20日(87)财税字第250号《财政部关于对在内地注册银行的香港分行向内地贷款取得的利息免征所得税的通知》。
本通知自文到之日起执行。对在本通知发布前已按上述文件的规定处理的有关税收问题,可不作调整。


继续医学教育规定(试行)

卫生部


继续医学教育规定(试行)
卫生部


第一章 总则
第一条 为实施“科教兴国”战略,适应社会主义卫生事业发展需要,国家对卫生技术人员实行继续医学教育制度。依据《教育法》、《执业医师法》和《全国专业技术人员继续教育暂行规定》,特制定本规定。
第二条 继续医学教育工作应适应医学科学技术的发展和社会的实际需要,面向现代化,面向世界,面向未来。
第三条 继续医学教育是继毕业后医学教育之后,以学习新理论、新知识、新技术、新方法为主的一种终生教育。继续医学教育的目的是使卫生技术人员在整个职业生涯中,保持高尚的职业道德,不断提高专业工作能力和业务水平,提高服务质量,以适应医学科学技术和卫生事业的发
展。
第四条 继续医学教育的对象是完成毕业后医学教育培训或具有中级以上(含中级)专业技术职务从事卫生技术工作的人员。参加继续医学教育是卫生技术人员应享有的权利和应履行的义务。

第二章 组织管理
第五条 继续医学教育工作实行全行业管理。各级卫生行政部门要打破医疗机构的行政隶属关系和所有制界限,充分利用各地区的卫生和医学教育资源,按照专业技术人员继续教育的总体要求,加强对继续医学教育工作的规划、组织和领导。全国和各省、自治区、直辖市继续医学教育
委员会是指导、协调和质量监控的组织。
第六条 全国继续医学教育委员会在卫生部、人事部的领导下,由卫生部、人事部、解放军总后卫生部、有关卫生厅(局)、人事厅(局),高等医学院校、学术团体和医疗卫生单位的领导及专家组成。委员会下设若干个学科组,聘请有关专家担任学科组成员。委员会的职能是:
1.研究全国继续医学教育的方针、政策,向卫生部、人事部提出建议;
2.研究和提出全国继续医学教育的总体规划和实施计划;
3.负责拟订继续医学教育项目的评审标准,申报、认可办法和学分授予办法等;
4.负责国家级继续医学教育项目的评审。评审结果作为卫生部批准和公布的依据;
5.组织选编、出版国家级继续医学教育项目的优秀文字教材、音像教材和远程继续医学教育课件;
6.开展远程教育,推动全国继续医学教育广泛深入地开展;
7.对省级继续医学教育委员会、卫生部直属单位及相关单位的继续医学教育工作进行指导、检查和评估;
8.负责国家级继续医学教育基地的评审。评审结果作为行政主管部门批准和公布的依据。
第七条 省级继续医学教育委员会在省级卫生行政部门、人事行政部门的领导下,由卫生厅(局)、人事厅(局)和有关单位的领导及专家组成。委员会下设若干个学科组。委员会的职能是:
1.拟订本省(自治区、直辖市)继续医学教育的规划和计划;
2.依据继续医学教育有关规定,拟订实施细则;
3.评审省(自治区、直辖市)级继续医学教育项目。评审结果作为省级卫生行政部门批准和公布的依据;
4.组织继续医学教育文字教材、音像教材和远程继续医学教育课件的编写、出版和发行工作,开展远程教育;
5.对本省(自治区、直辖市)的继续医学教育工作进行指导、检查和评估;
6.评审本省(自治区、直辖市)继续医学教育基地。评审结果作为行政主管部门批准和公布的依据。
第八条 地(市)、县两级卫生行政部门应加强对继续医学教育的领导,负责贯彻落实省级继续医学教育的计划和要求,组织各项活动。
第九条 各单位要为卫生技术人员参加继续医学教育提供必要的条件。卫生技术人员要积极主动参加继续医学教育活动,并按照继续医学教育的有关规定,服从所在单位的安排,接受考核。在学习期间享受国家和本单位规定的工资、保险、福利待遇。在接受继续医学教育后,有义务更
好地为本单位服务。
第十条 各级卫生、人事行政主管部门应加强对继续医学教育工作的领导,并从制度上予以保证。各医疗卫生单位、高等医学院校和学术团体应将开展继续医学教育作为一项重要任务,认真落实。

第三章 内容与形式
第十一条 继续医学教育的内容,应以现代医学科学技术发展中的新理论、新知识、新技术和新方法为重点,注意先进性、针对性和实用性,重视卫生技术人员创造力的开发和创造性思维的培养。根据学科发展和社会需求,开展多种形式的继续医学教育活动。
第十二条 在继续医学教育活动中要注意加强政治思想、职业道德和医学伦理等有关内容的教育,培养高素质的卫生技术人员。
第十三条 继续医学教育坚持理论联系实际,按需施教,讲求实效的原则,根据学习对象、学习条件、学习内容等具体情况的不同,采用培训班、进修班、研修班、学术讲座、学术会议、业务考察和有计划、有组织、有考核的自学等多种方式组织实施。
第十四条 各地区、各单位应根据不同内容和条件,采取灵活多样的形式和办法,开展以短期和业余学习为主的继续医学教育活动。
自学是继续医学教育的重要形式之一,应有明确的目标,制定自学计划,经考核认可授予学分。相应的自学管理办法由省级卫生行政部门制定。
第十五条 卫生部和省级卫生行政部门定期将认可的继续医学教育项目,按学科专业分类提前公布,供各地卫生技术人员选择参加。
第十六条 经审批认可的继续医学教育项目分为国家级和省级。全国继续医学教育委员会评审国家级继续医学教育项目,此类项目按《国家级继续医学教育项目申报、认可试行办法》办理。省级继续医学教育委员会负责评审省级继续医学教育项目,此类项目按各省(自治区、直辖市)
制定的省级继续医学教育项目申报、认可办法办理。
第十七条 接受继续医学教育的卫生技术人员应根据本人的实际情况和工作需要,选择参加与本人专业和岗位工作相关的继续医学教育活动。
第十八条 解放军总后卫生部、高等医学院校、科研院所根据本系统和单位的具体情况及特点,在做好本单位继续医学教育工作的同时,要积极面向社会,开展继续医学教育。

第四章 考核、登记、评估
第十九条 要对卫生技术人员参加继续医学教育活动进行考核。继续医学教育活动主办单位负责考核,卫生技术人员所在单位负责审核。考核、审核的具体办法由各省级卫生行政部门会同人事行政部门共同制定。解放军总后卫生部、卫生部直属单位考核、审核的具体办法由各单位制定

第二十条 继续医学教育实行登记制度。继续医学教育活动主办单位应对参加活动的卫生技术人员发放本单位签章的包括活动名称、编号、形式、日期、考核结果、学分类别、学分数等内容的登记证或学习证明。各单位应建立继续医学教育档案,对本单位卫生技术人员每年参加各种继
续医学教育活动和获得的学分进行登记。
第二十一条 继续医学教育实行学分制。继续医学教育对象每年都应参加与本专业相关的继续医学教育活动,学分数不低于25学分。学分的授予和登记应严格执行继续医学教育学分授予的有关规定。
第二十二条 卫生技术人员接受继续医学教育的基本情况作为年度考核的重要内容。继续医学教育合格作为卫生技术人员聘任、技术职务晋升和执业再注册的必备条件之一。
第二十三条 各单位开展继续医学教育工作的情况,应作为对领导、干部政绩考核的内容之一。
第二十四条 建立继续医学教育的评估制度。全国继续医学教育委员会和省级继续医学教育委员会定期对开展继续医学教育情况进行检查评估。
第二十五条 对积极开展和踊跃参加继续医学教育活动,并且成绩显著的单位和个人,应给予表彰和奖励。

第五章 经费
第二十六条 继续医学教育所需的经费,采取国家、集体、个人等多渠道筹集的办法解决。各级卫生行政部门应将继续医学教育经费列入预算。各卫生单位应保证一定的继续医学教育费用,并通过其它途径筹集资金。继续医学教育经费要专款专用。卫生技术人员本人也应承担一定的费
用。
第二十七条 根据原国家教育委员会、国家计划委员会、财政部《关于颁发义务教育等四个教育收费管理暂行办法的通知》(教财〔1996〕101号)的有关规定,举办继续医学教育活动可收取合理学习费用,但不以盈利为目的。

第六章 附则
第二十八条 护士(助产士)的继续教育暂依照《继续护理学教育试行办法》执行。
第二十九条 省级卫生行政部门会同人事行政部门可参照本规定,结合实际,制定具体的实施细则。
第三十条 本规定自发布之日起施行,1991年卫生部发布的《继续医学教育暂行规定》同时废止。
第三十一条 本规定的解释权属卫生部。



2000年12月28日

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