财政部、国家税务总局关于继续对宣传文化单位实行增值税优惠政策的通知

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财政部、国家税务总局关于继续对宣传文化单位实行增值税优惠政策的通知

财政部 国家税务总局


财政部、国家税务总局关于继续对宣传文化单位实行增值税优惠政策的通知
财税[1996]78号

1996-12-05财政部 国家税务总局

各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:
  根据国务院国发(1996)37号文件精神,现对宣传文化单位增值税政策问题通知如下:
  一、在2000年底以前,对下列出版物继续实行增值税先征后退办法:
  1.中国共产党和各民主党派的各级组织的机关报和机关刊物;
  2.各级人民政府的机关报和机关刊物;
  3.各级人大、政协、妇联、工会、共青团的机关报和机关刊物;
  4.新华通讯社的6种机关报和机关刊物:《参考消息》、《半月谈》、《望》、《内参选编》、《国际内参》、《参考资料》;
  5.军事部门的机关报和机关刊物;
  6.大中小学的学生课本和专为少年儿童出版发行的报纸和刊物;
  7.科技图书和科技期刊。
  第1、2、3、5项的机关报和机关刊物增值税先征后退范围掌握在一个单位一报一刊以内。
  上述出版物增值税先征后退的环节为出版环节。
  二、在2000年底以前,对经国务院批准成立的电影制片厂销售的电影拷贝收入免征增值税。
  三、在2000年底以前,对全国县及县以下新华书店和农村供销社销售的出版物,实行增值税先征后退办法,退还的税款专项用于发行网点建设,不再计入当期损益。
  四、增值税具体退税事宜,由财政部驻各地财政监察专员办事机构按财政部、国家税务总局、中国人民银行(94)财预字第055号文件的有关规定办理。
  五、本通知从1997年1月1日起实行。
  对宣传文化单位的其他财税优惠政策,将另行发布。



国家税务总局

一九九六年十二月五日


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MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE ——附加英文版

Hong Kong


MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE
 (CHAPTER 413)
 ARRANGEMENT OF SECTIONS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  egulations for the prevention and control of pollution
  enalty for taking detained ship to sea
  
  III   SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  pplication of Part III
  hipping casualties
  irections; right to recover in respect of unreasonable loss or
damage
  ffences in relation to section 6
  ervice of directions under section 6
  Enforcement of fines
  Saving of rights of action, etc.
  
  IV    SAVINGS, AMENDMENTS AND REPEALS
  Savings, amendments and repeals
  
  dule. (Omitted)
  
  rdinance to provide for the prevention and control of pollution 
from
  s and for incidental or related matters.
  January 1991] L. N. 14 of 1991
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Merchant Shipping 
(Prevention and
  rol of Pollution) Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  trol" includes contain and reduce;
  ector" means the Director of Marine;
  charge" means any release, howsoever caused, from a ship and 
includes
  escape, disposal, spilling, leaking, pumping, emitting or 
emptying;
  does not include--
  dumping within the meaning of the Convention on the 
Prevention of
  ne Pollution by Dumping of Wastes and Other Matter signed in
London on
  ovember 1972; or
  any release directly arising from the exploration, 
exploitation and
  ciated off-shore processing of sea-bed mineral resources; or
  any release for the purposes of legitimate scientific research 
into
  ution abatement or control;
  g Kong ship" means--
  a ship registered in Hong Kong; and
  a vessel required to be licensed under Part IV of the Shipping 
and
  Control Ordinance (Cap. 313);
  " means oil of any description and includes spirit produced from 
oil
  ny description and also includes coal tar;
  p" means a vessel of any type whatsoever operating in the 
marine
  ronment and includes a hydrofoil, hovercraft, submersible or 
floating
  t and a fixed or floating platform.
 PART II REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  
  egulations for the prevention and control of pollution
  In this section--
  vention" means the International Convention for the 
Prevention of
  ution from Ships (including its protocols, annexes and 
appendices)
  h constitutes Attachment 1 to the Final Act of the 
International
  erence on Marine Pollution signed in London on 2 November 
1973, as
  fied by any international agreement referred to in subsection (2)
(b)
  );
  tocol" means the Protocol (including the annex thereto) 
relating to
  Convention which constitutes Attachment 2 to the Final Act 
of the
  rnational Conference on Tanker Safety and Pollution Prevention 
signed
  ondon on 17 February 1978, as modified by any international 
agreement
  rred to in subsection (2) (b) (iii); "substance other 
than oil"
  udes sewage and garbage of any kind.
  The Governor in Council may make regulations--
  relating to the prevention or control of pollution of the sea or
other
  rs by oil, or any substance other than oil, from ships; and
  for giving effect to--
  the Convention;
  the Protocol; and
  ) any other international agreement (whether made by 
resolution or
  rwise) which relates to the prevention or control of pollution
of the
  or other waters by oil, or any substance other than oil, from 
ships
  which applies to Hong Kong, including any agreement which
modifies any
  r such agreement.
  Regulations made under this section may be expressed to apply--
  to Hong Kong ships, wherever they may be; and
  to other ships while they are within the waters of Hong Kong.
  
  Regulations made under this section may provide that the 
regulations,
  ny provisions thereof, shall come into force on a date 
specified in
  regulations which is earlier than the date on which the 
international
  ement to which the regulations relate comes into force.
  Without limiting the generality of subsection (2), 
regulations made
  r this section may include provisions--
  for the approval of documents, the appointment of 
surveyors, the
  ying out of surveys and inspections and the rendering 
of other
  ices for the purposes of the regulations, whether in Hong 
Kong or
  where, and for the issue, duration, effect and 
recognition of
  ificates for those purposes;
  for the keeping, carriage and inspection of record books and 
other
  rds of operations involving oil, or any substance other than oil, 
on
  d ships;
  for the prohibition, regulation and control of the 
loading and
  iage on board ships, and the unloading or discharge from ships,
of oil
  ny substance other than oil and for procedures relating thereto;
  for the design and construction of, and the equipment and fittings 
on
  d, ships carrying oil or any substance other than oil;
  for the compulsory reporting of incidents involving pollution 
or the
  at of pollution for the purpose of giving effect to Protocol I
  visions concerning reports on incidents involving harmful 
substances)
  he Convention;
  for the payment of fees (whether prescribed under this Ordinance, 
the
  hant Shipping Ordinance (Cap. 281) or otherwise) in respect 
of any
  ey, inspection, certificate, service or other matter provided 
for by
  regulations;
  that contraventions of the regulations shall be offences
punishable by
  lties not exceeding--
  on conviction upon indictment, a fine of $5,000,000 and, in the 
case
  n individual, imprisonment for 2 years;
  on summary conviction, a fine of $500,000;
  that in the case of any such contravention an offence is committed
by-
  the master and the owner of the ship concerned; and
  where the contravention is due to the act or omission of 
another
  on, that person;
  for denying entry of any ship to the waters of Hong Kong in respect
of
  h any such contravention is believed to have occurred;
  for detaining any ship in respect of which any such 
contravention is
  eved to have occurred and for notifying the relevant consular
officer
  any) of the detention and of any proceedings against the ship;
and
  for the admission of prescribed or specified documents and 
certified
  es of documents as evidence in legal proceedings,
  the regulations may--
  make different provisions for different circumstances or in 
relation
  ifferent classes or descriptions of ships;
  provide for exemptions from any provisions of the 
regulations in
  ect of different classes or descriptions of ships;
  ) provide for the granting by the Director, on such terms (if any) 
as
  ay specify, of exemptions from any provisions of the 
regulations in
  ect of any ship, or class or description of ships, and 
for the
  ration or cancellation of any such exemption;
  provide for the approval by the Director of equivalent 
fittings,
  pment or procedures as alternatives to those prescribed;
  provide for the delegation of powers exercisable and 
functions
  ormable by virtue of the regulations;
  provide for the application of the regulations to the Crown; and
  ) include such incidental, supplemental and transitional
provisions as
  ar to the Governor in Council to be expedient for the purposes
of the
  lations.
  
  Any fees prescribed under this Ordinance--
  may be fixed at levels which provide for the recovery of 
expenditure
  rred or likely to be incurred by the Government or other authority 
in
  tion generally to the administration, regulation and control of 
Hong
  ships and of ports, ships and navigation in the waters of Hong 
Kong,
  shall not be limited by reference to the amount of 
administrative or
  r costs incurred or likely to be incurred in the provision 
of any
  icular service, facility or matter; and
  may, without prejudice to the generality of paragraph (a), be
fixed at
  erent amounts in relation to different sizes of ship, whether
measured
  onnage, length or otherwise, or in relation to different 
classes,
  s or descriptions of service, facility or ship.
  
  enalty for taking detained ship to sea
  Where a ship is authorized or ordered to be detained under
regulations
  under this Part, and after such detention or after service on 
the
  er of any notice of or order for such detention, the ship proceeds 
or
  mpts to proceed to sea before having been released by a 
competent
  ority, the master of the ship commits an offence and is liable 
to a
  of $500,000 and to imprisonment for 2 years; and if the 
owner or
  t or any person who sends the ship to sea is party or privy to 
the
  nce he also commits an offence and is liable to the same
punishment.
  Where a ship proceeds to sea in contravention of subsection (1)
whilst
  ng on board a public officer who is acting in the execution of 
his
  , the master and owner of the ship--
  in addition to any punishment to which they may be liable 
under
  ection (1), both commit an offence against this subsection 
and are
  liable to imprisonment for 6 months and to a fine of $20,000 and 
an
  tional fine of $1,000 for each day during the period from the date 
on
  h the ship proceeded to sea until the date on which the 
officer
  rns to Hong Kong or, if he does not return directly to Hong 
Kong,
  d have returned if he had travelled by the quickest practicable
route;
  
  are jointly and severally liable to pay to the Government all
expenses
  dental to the taking of the officer to sea and to securing his 
return
  ong Kong.
  Expenses referred to in subsection (2) (b) may be recovered as
if they
  a fine imposed by a magistrate.
 PART III SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  
  pplication of Part III
  Subject to subsections (2) and (3), this Part shall apply in 
relation
  ll ships whether within or outside the waters of Hong Kong.
  As respects a ship which--
  is not a Hong Kong ship; and
  is for the time being outside the waters of Hong Kong,
  power conferred on the governor by section 6 (2) to give 
directions
  only be exercised in relation to--
  an individual who is a British citizen, a British 
Dependent
  itories citizen, a British Overseas citizen or who under the Hong
Kong
  tish Nationality) Order 1986 (App. III, p. EG1) is a British
National
  rseas); or
  a body corporate which is established under the laws of Hong 
Kong,
  section 8 (2) shall apply to such an individual or body 
corporate
  .
  No direction under section 6 (2) shall apply to any vessel 
of Her
  sty's navy or to any ship not forming part of Her Majesty's navy
which
  ngs to Her Majesty or is held by any person on behalf of or for 
the
  fit of the Crown in right of Her Majesty's Government in the 
United
  dom or Her Majesty's Government in Hong Kong, and no action shall 
be
  n under section 6 (4) or (5) as respects any such vessel or ship.
  
  hipping casualties
  The powers conferred by this section may be exercised where--
  an accident has occurred to or in a ship; and
  in the opinion of the Governor--
  oil, or any substance other than oil, from the ship will or may 
cause
  ution on a large scale in Hong Kong or in the waters of Hong Kong;
  if the ship is one referred to in section 5 (2), the 
danger of
  ution is grave and imminent; and
  ) the exercise of the powers conferred by this section is 
urgently
  ed.
  For the purpose of preventing or reducing pollution, or the 
risk of
  ution, the Governor may give directions as respects the ship or 
its
  o--
  to the owner of the ship, or to any person in possession or control
of
  ship; or
  to the master of the ship; or
  to any salvor in possession of the ship, or to any person who is 
the
  ant or agent of any such salvor, and who is in charge of the 
relevant
  age operation.
  Directions under subsection (2) may require the person to whom 
they
  given to take, or refrain from taking, any action of 
any kind
  soever, and without limiting the generality of the 
foregoing the
  ctions may require--
  that the ship is to be, or is not to be, moved--
  to or from a specified place, area or locality;
  over a specified route; or
  that any oil or other cargo is to be, or is not to be, unloaded 
or
  harged; or
  that specified salvage measures are to be, or are not to be, taken.
  If in the opinion of the Governor the powers conferred by
subsection
  are, or have proved to be, inadequate for the purpose, the 
Governor
  for the purpose of preventing or reducing pollution, or the risk 
of
  ution, take, as respects the ship or its cargo, any action of any
kind
  soever, and without limiting the generality of the 
foregoing the
  rnor may--
  do anything he has power to require to be done by a direction 
under
  ection (2);
  cause operations to be undertaken for the sinking or 
destruction of
  ship, or any part of it, of a kind which is not within the means 
of
  person to whom he may give such a direction;
  cause operations to be undertaken which involve taking over
control of
  ship.
  The powers of the Governor under subsection (4) may also be 
exercised
  uch persons as may be authorized in that behalf by the Governor.
  A person concerned in complying with directions given, or in 
action
  n, under this section shall use his best endeavours to avoid risk 
to
  n life.
  Nothing in this section shall derogate from or affect any 
right or
  r of the Government existing apart from this section whether 
under
  rnational law or otherwise.
  
  Any action taken as respects a ship which is under arrest 
or as
  ects the cargo of such a ship, being action taken under a 
direction
  n under subsection (2), or under subsection (4) or (5)--
  does not constitute contempt of court; and
  shall not constitute a ground or cause of action in legal 
proceedings
  ituted against the Government.
  In this section--
  ident" includes the loss, stranding, abandonment of or damage 
to a
  ; "any substance other than oil" means--
  any substance specified in an order made under subsection (10);
and
  any other substance which is liable to create a hazard to 
human
  th, to harm living resources and marine life, to damage 
amenities or
  nterfere with other legitimate uses of the sea;
  cified", in relation to a direction under subsection (2), 
means
  ified in the direction.
  The Governor may, by order published in the Gazette, 
specify any
  tance for the purposes of the definition of "any substance other 
than
  in subsection (9).
  
  irections; right to recover in respect of unreasonable loss or
damage
  If any action taken under a direction under section 6 (2), or 
under
  ion 6 (4) or (5)--
  was not reasonably necessary to prevent or reduce pollution or,
as may
  ppropriate, the risk of pollution; or
  was such that the good it did or was  likely  to 
do  was
  roportionately less than the expense incurred, or damage suffered, 
as
  sult of the action,
  rson incurring expense or suffering damage as a result of the 
action,
  f himself having taken the action, shall be entitled to 
claim and
  ver compensation from the Government.
  In determining whether subsection (1) applies in a particular 
case,
  unt shall be taken of--
  the extent and risk of pollution if the action had not been taken;
  the likelihood of the action being effective; and
  the extent of the damage which has been caused by the action.
  Any reference in this section to the taking of any action 
includes a
  rence to a compliance with a direction not to take some 
specified
  on.
  ffences in relation to section 6
  A person to whom a direction is given under section 6 (2) who fails
to
  ly with any requirement of the direction, commits an offence.
  A person who wilfully obstructs any person who is--
  acting on behalf of the Governor in connection with the 
giving or
  ice of a direction under section 6 (2);
  acting in compliance with such a direction; or
  acting under subsection (4) or (5) of that section,
  its an offence.
  In proceedings for an offence under subsection (1), it shall 
be a
  nce for the accused to prove that--
  he used all due diligence to secure compliance with the direction;
or
  he had reasonable cause for believing that such compliance would 
have
  lved a serious risk to human life.
  A person who commits an offence under this section is liable-
-
  on conviction upon indictment, to a fine of $5,000,000;
  on summary conviction, to a fine of $500,000.
  ervice of directions under section 6
  If the Governor is satisfied that a company or other body
corporate is
  one to which section 338 or 356 of the Companies Ordinance (Cap. 
32)
  ies so as to authorize the service of a direction on that body 
under
  er of those sections, he may give a direction under section 6 (2)--
  to that body, as the owner of, or the person in possession or 
control
  a ship, by serving the direction on the master of the ship; or
  to that body, as a salvor, by serving the direction on the person 
in
  ge of the salvage operations.
  For the purpose of giving or serving a direction under section 
6 (2)
  r on any person on a ship, a person acting on behalf of the 
Governor
  l have the right to go on board the ship.
  
  Enforcement of fines
  e a fine imposed in proceedings against the owner or master of
a ship
  an offence under this Part is not paid at the time ordered by 

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深入分析交通事故当事人权利义务关系
准确制作事故认定

《中华人民共和国道路交通安全法实施条例》(以下简称《实施条例》)第九十一条规定“公安机关交通管理部门应当根据交通事故当事人的行为对发生交通事故所起的作用以及过错的严重程度,确定当事人的责任”。这是我们制作交通事故认定书,确认当事人交通事故责任的原则。该原则强调两点:(1)行为在交通事故中的作用,也就是“因果关系”;(2)过错的严重程度。这个原则赋予了公安机关交通管理部门在依法认定交通事故时极大的自由裁量权。
近年来,我国机动车保有量激增,交通事故发案率居高不下,交通事故认定成为现代社会关注的焦点。2000年3月8日颁布实施的《最高人民法院关于执行若干问题的解释》第十二条规定“与具体行政行为有法律上利害关系的公民、法人或者其他组织对该行为不服的,可以依法提起行政诉讼”,该规定为交通事故认定纳入行政诉讼范围,扫除了障碍。从此,对交通事故认定不服,当事人可以通过行政诉讼寻求司法救济。
如今,越来越多的交通事故案件因当事人对认定结论不服进入行政诉讼程序寻求司法救济。如何依法使用自由裁量权,作好交通事故认定工作,公正、公平地认定交通事故责任,同时在可能引起的交通事故认定行政诉讼中立于不败之地呢?笔者认为:首先,必须依法确认事故中各方当事人的法定义务;其次,依法确认各方当事人法定义务的优先原则;第三,确认各方当事人的行为在交通事故中的作用和过错的严重程度;第四,根据各方当事人的行为在交通事故中的作用和过错的严重程度确认不同的交通事故责任。
案例:2004年9月,凌晨,晴,某高速公路上直线路段,一驾驶人在过度疲劳的状态下驾驶东风中型货车遇到占用部分行车道正在左侧后轮处修理因故障骑压硬路肩与行车道分界线停放的解放中型货车,东风中型货车驾驶人在车头与解放中型货车左侧车门扶手几乎平齐时,才发现解放中型货车,导致二修车人与东风中型货车右侧后轮碰撞后当场死亡。
该高速公路为双向四车道,发生事故时,东风中型货车在右侧行车道内行驶,装载符合法律规定。驾驶人自述车速为40km/h,路面上没有该车的制动印记。解放中型货车停车时占用行车道65cm,行车道宽385cm,右侧行车道内散落有手电筒、扳手、该车左后轮处有卸下的半轴螺丝。危险报警闪光灯持续开启,在来车方向没有设置警告标志。
一、确认事故中各方当事人的权利义务
高速公路上驾驶人在顺行方向右侧车道内行驶,驾驶人的义务是:遇到前方车辆时速低于本车车速,(1)有超车的义务;(2)与前车保持安全车距的义务。
东风中型货车以40km/h在高速公路上行驶,应该具备的义务是:遇到前方车辆时速低于本车车速,(1)有超车的义务;(2)与前车保持安全车距的义务。
按照《实施条例》规定,东风中型货车的法定时速范围在60km/h—100km/h之间,当东风中型货车以100km/h的速度行驶,遇到前方车辆时速为60km/h时,相对速度差为100-60=40km/h。此时,东风中型货车要保持己方速度,就要驶入超车道,实施超车操作,同时,必须保证超车中双方车辆的安全。
当东风中型货车行驶中接近解放中型货车时,两车的相对速度是40km/h,同时负有同前车保持安全车距的要求。
解放中型货车因故障车辆无法离开行车道,驾驶人应当按照《道路交通安全法》第五十二条和第六十八条一款的规定办理,警告标志应当设置在故障车来车方向一百五十米以外,车上人员应当迅速转移到右侧路肩上或者应急车道内,并且迅速报警”。该车驾驶人没有履行“扩大示警范围”法定义务,也没有迅速转移到右侧路肩上,侵犯了东风中型货车的路权,在事故中致使二修车人死亡。
二、行为在交通事故中的作用
1、速度(违法停车)在事故中的作用
发生事故前,东风中型货车以40km/h的时速在高速公路上行驶,因为没有影响其他后续车辆的通行,所以,低速行驶仅仅只是一种违法行为,在事故中没有责任。
发生事故前,东风中型货车以40km/h的时速在高速公路上行驶,遇到前方两个修车人占用了部分行车道修理解放中型货车(速度为零)。此时,两车的速度相对差同样是40km/h。东风中型货车实施的超车过程与正常情况下的超车过程都是消除40km/h的相对速度差,没有任何过高的操作要求。
所以,解放中型货车违法停车,对该事故发生没有作用!
2、未依法履行扩大示警范围在事故中的作用
由于驾驶人“过度疲劳”驾驶,在车头与解放中型货车左侧车门扶手几乎平齐时,才发现开启了危险报警闪光灯的解放中型货车,所以,在这种特定的“过度疲劳”状态下,即使依法履行了扩大示警范围的法定义务,东风中型货车驾驶人依然不能发现解放中型货车!因此,解放中型货车未依法履行扩大示警范围对该事故发生没有作用!
综上1、2所述,解放中型货车没有履行《道路交通安全法》第五十二条“ 难以移动的,应当持续开启危险报警闪光灯,并在来车方向设置警告标志等措施扩大示警距离 ”和第六十一条“ 警告标志应当设置在故障车来车方向一百五十米以外 ”的法定义务,仅仅只是违法情节,在事故中没有作用!
没有尽到安全超车的义务,是因为“过度疲劳驾驶”。
由于没有尽到安全超车的义务,导致发生事故。
三、过错的严重程度
东风中型货车“过度疲劳”,没有尽到安全超车的义务,是导致事故发生的根本原因。
解放中型货车违法停车,二人在行车道内违法修车的行为增大了事故后果。
四、依法认定事故责任
根据《实施条例》第九十一条“公安机关交通管理部门应当根据交通事故当事人的行为对发生交通事故所起的作用以及过错的严重程度,确定当事人的责任”之规定,东风中型货车驾驶人过度疲劳驾驶,未依法履行安全超车义务,是事故发生的原因,负事故主要责任,解放中型货车违法停车,二人在行车道内违法修车,增大了事故后果,负事故次要责任。
如果简单地以“违法停车后违法修车,侵占后续车辆路权”为由,追究解放中型货车违法停车的交通事故责任,那么,就会放纵对“过度疲劳驾驶”的责任追究,严重损害对方当事人的合法权益,有失“公正、公平”的执法理念。
2004-11-14
作者:山西省公安厅交通警察总队高速公路支队十大队 邵军
地址:山西省运城市黄河大道盐湖区人民法院后院 电话:13903592043