淮北市征用农民集体所有土地补偿费使用管理暂行办法
安徽省淮北市人民政府
淮政〔2004〕115号
淮北市人民政府关于印发淮北市征用农民集体所有土地补偿费使用管理暂行办法的通知
濉溪县、各区人民政府,市政府各部门、各直属机构:
《淮北市征用农民集体所有土地补偿费使用管理暂行办法》已经市人民政府第33次常务会议讨论通过,现印发给你们,请遵照执行。
二○○四年十二月七日
淮北市征用农民集体所有土地补偿费使用管理暂行办法
第一条 为加强对征用农民集体所有土地补偿费的使用管理,维护被征地农民的合法权益,根据《中华人民共和国土地管理法》及有关法律、法规的规定,结合本市实际,制定本办法。
第二条 本办法所称征用农民集体所有土地补偿费(以下简称“征地补偿费”),是指农民集体所有土地(包括耕地、林地、山岭、果园、牧地、荒地、滩涂、水面等)被依法征用所获得的经济补偿,包括土地补偿费、安置补助费、地上附着物补偿费和青苗补偿费。
第三条 本市行政区域内征用农民集体所有土地补偿费的使用管理均适用本办法。
第四条 各级国土资源部门负责本行政区域内农村集体组织征地补偿费发放的组织实施。各级农业、民政、财政、监察等部门协同做好农村集体经济组织征地补偿费使用管理的监督。
第五条 征地补偿费统一由市、县国土资源管理部门根据已经确定的征地补偿安置方案,归农村集体经济组织所有的发放给农村集体经济组织;把应该补偿给被征地农民的部分直接发放给被征地农民。地上附着物和青苗补偿费直接发放给被征土地上附着物及青苗的所有者。
第六条 安置补助费应专款专用,不得挪作他用。需要安置的人员由农村集体经济组织安置的,安置补助费支付给农村集体经济组织,由农村集体经济组织管理和使用;由其他单位安置的,安置补助费支付给该安置单位;不需要统一安置的,安置补助费发放给被安置人员个人或者征得被安置人员同意后用于支付被安置人员的社会养老保险费用。
第七条 征地补偿费下拨到行政村集体经济组织后,该行政村集体经济组织应开立银行专户,对其收支实行单独计帐、专款专用。农村集体经济组织对每个征地项目的征地补偿费收支情况均应单独公布,自觉接受本集体经济组织成员和上级政府部门的监督检查。
第八条 土地补偿费主要用于被征地农民社会保障、集体公益事业,按照国家、省有关被征地农民社会保障方面的规定,支付属于应由农村集体经济组织出资的被征地农民基本养老保险费。农村集体经济组织未能调整质量和面积相当的土地给被征地农民继续承包经营的,应按规定优先支付属于农村集体经济组织出资的被征地农民基本养老保险费,并将剩余的土地补偿费大部分用于被征地农民。禁止土地补偿费出借以及用于购买小汽车、建造办公楼等非生产性开支。
第九条 土地补偿费属于农村集体经济组织所有,其使用的决定权应当按照《安徽省实施<中华人民共和国村民委员会组织法>办法》的规定,由村民大会或者村民代表大会行使。农村集体经济组织应于每年年初制订符合规定的农村集体经济组织土地补偿费使用计划,向村民说明资金使用的理由。农村集体经济组织土地补偿费年度使用计划和每宗地土地补偿费使用,均应按照《安徽省实施<中华人民共和国村民委员会组织法>办法》规定的程序,由村民大会或者村民代表大会讨论通过,并报乡、镇人民政府(街道办事处)备案。
第十条 农村集体经济组织应建立健全财务管理、征地补偿费使用管理等各项规章制度,实行财务公开和民主理财制度。征地补偿费的使用情况每季度应张榜公布,年终应由乡、镇(街道)农业集体经济管理机构进行专项审计。乡、镇(街道)农业集体经济管理机构应定期或不定期对征地补偿费的使用情况进行检查、指导,每年度征地补偿费的使用情况及审计报告要张榜公布,接受村民监督。
第十一条 县级以上国土资源、监察、财政、民政和农业部门应当加强对征地补偿费使用情况的监督检查,设立举报电话、举报箱,及时受理群众的投诉,依法查处违反本办法规定的行为。审计部门定期对征地补偿费使用情况进行审计,确保征地补偿费足额支付、专款专用、发放到位。
第十二条 对违反本办法第八条规定,将土地补偿费出借、用于购买小汽车、建造办公楼等非生产性开支的,给予有关责任人政纪处分,并建议党的组织或纪检机关给予党纪处分。
第十三条 对违反本办法第九条规定,不按法律法规规定或未经法定程序由村民大会或村民代表大会讨论通过,并报乡、镇人民政府(街道办事处)备案,擅自使用土地补偿费的,对有关责任人给予政纪处分,并建议党的组织或纪检机关给予党纪处分。
第十四条 严禁任何单位和个人挪用、占用、截留、侵占、克扣征地补偿费。构成违纪的,由监察机关给予政纪处分,并建议党的组织或纪检机关给予党纪处分;构成犯罪的,移交司法机关追究刑事责任。
第十五条 本办法由市国土资源局、市监察局负责解释。濉溪县、各区人民政府可根据本办法制定具体的实施细则。
第十六条 本办法自2005年1月1日起施行。国家、省有新的农村集体经济组织征地补偿费使用管理规定出台,按国家、省的新规定执行。本市过去有关农村集体经济组织征地补偿费使用管理的规定与本办法不一致的,以本办法为准。
中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
海关总署
中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
1986年3月25日,海关总署
第一章 总 则
第一条 为了促进经济特区的发展,维护国家利益,保障社会主义经济建设的顺利进行,制定本规定。
第二条 本规定适用于深圳、珠海、汕头、厦门四个经济特区(以下简称特区)。
第三条 进出特区的货物、运输工具、行李物品、邮递物品,必须经由设有海关机构的铁路车站、公路道口、港口码头、机场、邮局通过,并向海关申报,接受海关监管。
第四条 特区内从事进出口业务的外贸企业、生产企业,应当持省级以上对外经济贸易管理部门或特区人民政府批准的证件,向海关办理登记手续。海关认为确有必要,可以在前款的生产企业中派驻海关人员进行监管,办理海关手续;各该企业应当免费提供必需的办公场所和用房。本条第一款所列企业应当定期向海关书面报告进口货物的使用、销售、库存等有关情况,由海关进行核查。
第五条 严禁利用国家给予特区的优惠和便利条件进行走私违法活动。海关对特区内有藏匿走私物品嫌疑的场所,有权依照《中华人民共和国暂行海关法》的规定进行检查。
第六条 由外国和香港、澳门等地区(以下简称境外)通过特区运进内地或者由内地通过特区运出境外的货物、运输工具、行李物品、邮递物品,按照国家对进出口的有关管理规定办理。
第七条 特区海关对进出特区的货物、运输工具、行李物品、邮递物品,应当按进口、出口和来往特区与内地等情况分别作出统计。
第二章 对进出特区的货物的管理
第八条 特区进出口货物,应当由收货人、发货人或他们的代理人填写进出口货物报关单向海关申报,并按照有关规定交验许可证件和其他有关单证。
第九条 特区内的行政机关、企业、事业等单位,经国家规定的主管机构批准,进口供特区内使用的货物,其关税和工商统一税(产品税或增值税),按以下规定办理:一、用于特区建设和生产所需的机器、设备、零件、部件、原料、材料、燃料及货运车辆,旅游、饮食业营业用的餐料,行政机关、企业、事业等单位自用的、数量合理的办公用品和交通工具,予以免税。二、国家规定限制进口的货物及其零件、部件,除供本企业生产或营业自用的,以及供行政机关、事业单位自用的予以免税外,均按规定税率照章征税。三、本条第一、二项所列物品以外的其它货物,每年由国家授权的部门审定进口额度,在进口额度以内的货物,按规定税率减半计征;对超出额度部分的货物照章征税。
第十条 特区企业出口特区产品,免征出口关税。
第十一条 特区企业生产的制成品,按照国家有关规定,经批准运往内地,发货人或其代理人应当填写《经济特区运往内地货物报关单》,并且按照有关规定交验许可证件和其他有关单证,经海关查验后放行。特区进口的货物,除国家另有规定者外,严禁转销内地。
第十二条 特区企业使用免税进口的原料、材料、零件、部件(以下简称料、件)加工装配的制成品,应复运出口。前款制成品,经批准运往内地时,海关对进口料、件补征税款;在特区内销售的,对其所用的料、件,由海关按照本规定第九条的规定,免征或补征税款;需补征税款的制成品,发货人或其代理人对所含进口料、件的品名、数量、价值申报不清的,海关按制成品补征税款。
第十三条 从内地运进特区的货物,收货人或其代理人应当向海关申报,经海关查验后放行。
第三章 对进出特区的运输工具的管理
第十四条 进出特区的船舶、火车、汽车和航空器,应当由运输工具的负责人、所有人或他们的代理人向海关申报,接受海关检查。
第十五条 特区内经营客货运输企业的汽车、船舶和其他企业所有或者个人自有进出特区的运输汽车、船舶,应当由所属单位或所有人,持特区有关主管部门批准的证件,向海关登记、备案。登记内容包括:车、船数量,车、船牌照号码、名称及驾驶员(或船员)名单等。
第四章 对进出特区的行李物品和邮递物品的管理
第十六条 由境外运进特区或者由特区运出境外的个人行李物品以及从境外寄入特区或者从特区寄往境外的个人邮递物品,分别按照海关对进出境旅客行李物品和运进运出邮递物品监管办法办理。
第十七条 境外人员在特区购置住宅或者在特区长期居住,需要运进安家物品,应当持特区有关主管部门出具的证明文件向海关申请,经海关核准,在自用、合理数量范围内的,予以查验免税放行。
第十八条 来往于特区与内地的人员携带的行李物品,以合理数量为限,海关查验放行。
第十九条 从特区寄往内地或者从内地寄进特区的个人邮递物品,以合理数量为限。
第五章 附 则
第二十条 对违反本规定的走私、违章行为,应当由海关按照《中华人民共和国暂行海关法》和其他有关法规的规定处理。对触犯刑律的人员,由司法机关依法追究刑事责任。
第二十一条 本规定由海关总署负责解释;各特区海关可根据本规定制定实施细则,报海关总署批准后施行。
第二十二条 本规定自一九八六年四月一日起施行。(注解:一九八六年三月二十一日国务院对本《规定》的批复(国函〔1986〕42号):《中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定》(国发〔1984〕161号)中,关于对经济特区的进口货物征收工商统一税的规定与本《规定》不一致的,以本《规定》为准。自本《规定》施行之日起,国务院一九八四年七月十七日发布的国发〔1984〕94号文件即行废止。)(附英文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'SREPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE ANDPOSTALARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC ZONES
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)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'S
REPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE AND
POSTAL ARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC ZONES
(Approved by the State Council on March 21, 1986, promulgated by
the General Customs Administration on March 25, 1986)
Chapter I General Provisions
Article 1
These Provisions are formulated with a view to promoting the development
of Special Economic Zones, safeguarding national interests and ensuring
the smooth progress of socialist construction.
Article 2
These Provisions shall apply to the four Special Economic Zones: Shenzhen,
Zhuhai, Shantou and Xiamen (hereinafter referred to as "SEZ").
Article 3
Goods, means of conveyance, luggage and postal articles entering or
leaving SEZ shall go through the railway stations, road passes, sea ports,
aerodromes or post offices where there are Customs establishments and
shall be subject to declaration to the Customs and to its supervision and
control.
Article 4
All foreign trade enterprises or production enterprises within SEZ engaged
in import or export business shall complete the formalities of
registration at the Customs against the documents of approval issued by
the foreign economic and trade administrations at the provincial level or
above, or by SEZ people's governments.
If it is necessary, Customs officers may be sent to the aforesaid
production enterprises and stationed there for the performance of
supervision and control and the conduct of Customs procedures. All such
enterprises shall provide necessary offices and accommodations free of
charge.
Regular written reports on the end-use, sales and inventory of the
imported goods shall be submitted to the Customs by the enterprises
mentioned in Paragraph 1 of this Article for inspection and verification.
Article 5
Smuggling and other illegal activities carried out by taking advantage of
the preferential treatments granted to SEZ by the State are strictly
prohibited. The Customs is empowered to inspect, in accordance with the
Interim Customs Law [*1] any premises in SEZ which are suspected of
concealing smuggled goods.
Article 6
Goods, means of conveyance, passengers' luggage and personal effects and
mails destined to or originated from the non-SEZ areas of China, on their
way, from or to foreign countries or regions of Hong Kong and Macao via
SEZ, shall be handled in accordance with relevant State regulations on the
control of imports and exports.
Article 7
The Customs establishments in SEZ shall register the statistics of the
goods, means of conveyance, passengers' luggage and personal effects, and
mails entering and leaving SEZ according to the categories of import,
export or transport between SEZ and the non-SEZ areas.
Chapter II Control over Goods Entering or Leaving SEZ
Article 8
The consigner or the consignee or his agent shall fill in the Customs
declaration forms declaring the goods entering or leaving SEZ and submit
the relevant licenses and other documents to the Customs for examination
in accordance with pertinent regulations.
Article 9
The Customs duties and consolidated industrial and commercial taxes
(products tax and value added tax) on goods imported by the administrative
organs, institutions and enterprises in SEZ for use within SEZ, upon
approval of the competent authorities specified by State regulations,
shall be dealt with in the following ways:
(1) No duty and tax shall be levied on the machines, equipment, spare
parts, components, materials, fuel and transport vehicles imported for
construction and production in SEZ, nor on foodstuffs for the tourism and
catering trade and office equipment and means of transport imported in
reasonable quantities by enterprises, institutions and administrative
organs for their own use.
(2) Duties and taxes shall be levied at specified rates on goods, spare
parts, and components which are subject to import restrictions set by the
State, except those imported by enterprises for their own use in
production and business operations or by administrative organs and
institutions for their own use.
(3) The departments authorized by the State shall review and determine
annual import quotas for goods other than those listed in Items (1) and
(2) of this Article, and duties and taxes shall be computed and collected
on the goods imported within the set quotas at half of the specified
rates, and full-rate duties and taxes shall, according to relevant
regulations, be levied on the goods imported beyond the set quotas.
Article 10
Exemption from export duties shall be granted to export goods produced by
enterprises in SEZ.
Article 11
When the finished products manufactured in SEZ are transferred to non-SEZ
areas upon approval according to the relevant State regulations, the
consigner or his agent shall declare to the Customs by filling out a
declaration form for the transference of goods to other areas from SEZ and
submit it together with the approval documents and other relevant papers
to the Customs in conformity with the regulations. The aforesaid products
shall be released by the Customs after checking.
Goods imported into SEZ are strictly prohibited from being transferred to
other areas for sale unless otherwise stipulated by the State.
Article 12
Finished products processed or assembled by enterprises in SEZ with raw
materials, spare parts, components (hereinafter referred to as materials
and parts) imported duty free shall be re-exported.
Where the finished products mentioned above are transshipped, upon
approval, to other areas, payment of duties and taxes shall be calculated
on the basis of the imported materials and parts employed in the products.
Where the products are sold within SEZ, exemption from or payment of
duties and taxes on the imported materials and parts shall be handled
according to the stipulations in Article 9 of these Provisions. In a case
where the consigner or his agent fails to clarify the description,
quantities and value of imported materials and parts employed in the
products, payment of duties and taxes shall be calculated at such a rate
as if the finished products as a whole had been imported.
Article 13
The consignee or his agent shall declare to the Customs on goods
introduced into SEZ from other areas and the Customs shall release such
goods after checking.
Chapter III Control over Means of Conveyance Entering or Leaving SEZ
Article 14
All ships, trains, vehicles and aircraft entering or leaving SEZ shall be
declared to the Customs by the persons in charge, the owners or owners'
agents for inspection.
Article 15
All vehicles and vessels engaged in freight or passenger service or those
owned by enterprises or individuals in SEZ for transportation shall be
registered for the record at the Customs by the owners of the vehicles and
vessels with the approval documents issued by the relevant competent
authorities of SEZ together with a list stating the total number of
vehicles or vessels, licence numbers, their designations, names of the
drivers or of the crew.
Chapter IV Control over Luggage and Postal Articles Entering and Leaving SEZ
Article 16
Luggage carried by passengers entering SEZ from abroad or leaving SEZ for
abroad and personal articles sent by post from abroad into SEZ or sent
abroad by post from SEZ shall all be dealt with according to the Customs
rules on the control over the luggage and articles carried by the
passengers or postal articles entering or leaving Chinese territories.
Article 17
Articles intended for the establishment of the persons from abroad who
have bought residential houses or have decided to reside in SEZ for a long
time shall be declared to the Customs with the certification papers issued
by the relevant competent authorities of SEZ. The articles shall be
released duty free after Customs inspection if they are verified to be for
personal use and within reasonable quantities.
Article 18
Luggage carried by passengers travelling between SEZ and other areas shall
be restricted to reasonable quantities and be released by the Customs
after checking.
Article 19
Personal articles sent by post between SEZ and other areas in both
directions shall be in reasonable quantities.
Chapter V Supplementary Provisions
Article 20
Smuggling and other infringements upon these Provisions shall be dealt
with by the Customs according to the Interim Customs Law [*2] and other
relevant regulations. The judicial organs shall investigate the criminal
responsibilities of those who violate the criminal law.
Article 21
The right to interpret these Provisions resides in the General Customs
Administration; the Customs establishments in SEZ may, in accordance with
these Provisions, formulate specific rules for implementation, which shall
be enforced after approval by the General Customs Administration.
Article 22
These Provisions shall be effective as of April 1, 1986.
Notes:
[*1] [*2] The Interim Customs Law has been superseded by the Customs of
Law of the People's Republic of China, which was adopted at the 19th
Meeting of the Standing Committee of the Sixth National People's Congress
of the People's Republic of China on January 22, 1987 - The Editor