国务院


车辆购置附加费征收办法(附英文)

1985年4月2日，国务院

办法
第一条 公路是为全社会服务的基础设施。为加快公路建设，以满足社会经济发展和人民生活水平提高对公路交通日益增长的需要，决定设置车辆购置附加费，作为公路建设专用的一项资金来源，特制定本办法。
第二条 车辆购置附加费在全国范围内征收，每辆车只征一次。
第三条 凡购买或自行组装使用的车辆（不包括人力车、兽力车和自行车，下同），在购买时或投入使用之前必须缴纳车辆购置附加费。
第四条 车辆购置附加费以车辆的购买者或使用者（包括国家机关和军队）为义务缴费人（以下简称缴费人）。
第五条 车辆购置附加费的征收范围如下：
（一）国内生产和组装（包括各种形式的中外合资和外资企业生产和组装的，下同）并在国内销售和使用的大、小客车、通用型载货汽车、越野车、客货两用汽车、摩托车（二轮、三轮）、牵引车、半挂牵引车以及其它运输车（如厢式车、集装箱车、自卸汽车、液罐车、粉状粒状物散
装车、冷冻车、保温车、牲畜车、邮政车等）和挂车、半挂车、特种挂车等。
（二）国外进口的（新的和曾使用过的）前款所列车辆。
第六条 下列车辆免征车辆购置附加费：
（一）设有固定装置的非运输用车辆。
（二）外国驻华使领馆自用车辆，联合国所属驻华机构和国际金融组织自用车辆。
（三）其他经交通部、财政部批准免征购置附加费的车辆。
第七条 车辆购置附加费的征收管理工作由交通部门负责，并由本办法所列单位代征。
第八条 国内生产或组装的车辆，其车辆购置附加费由生产厂或组装厂代征，以车辆的实际销售价格为计费依据。组装自用的车辆向所在地交通部门缴纳车辆购置附加费，参照同类车辆的当地价格计费。国内生产和组装的车辆购置附加费费率均为百分之十。
第九条 国外进口的车辆，其车辆购置附加费由海关代征，以计算增值税后的计费组合价格（即到岸价格＋关税＋增值税）为计费依据，费率为百分之十五。
第十条 缴费人缴纳车辆购置附加费后，发给统一的缴费凭证。缴费凭证由交通部统一制定格式。
第十一条 缴费人缴纳车辆购置附加费取得缴费凭证后，才能向交通监理或公安车管部门申请车辆牌照。如交通监理或公安车管部门发现有漏缴情况，应责成缴费人向当地交通部门缴纳费款，并增收补办费。
第十二条 购车人购买免征车辆购置附加费的车辆，应向所在地交通部门申请，办理免征手续，取得免征凭证后，才能向交通监理或公安车管部门申请车辆牌照。
第十三条 车辆购置附加费的收入列为交通部专户存入中国工商银行，并由各地工商银行负责划转。
第十四条 对车辆购置附加费，免征国家能源交通建设基金。
第十五条 车辆购置附加费的全部收入作为国家公路发展基金的一项来源。基金的使用由交通部按照国家有关规定统一安排。
第十六条 各级交通部门统一管理、监督车辆购置附加费的征收、上缴。车辆购置附加费的代征单位应建立专门帐目，按期将征收的费款存入当地工商银行交通部车辆购置附加费专户，并向负责征收的交通部门填报有关报表。代征单位可以提取代征费款的千分之三，作为代征手续费。
第十七条 负责征收费款的交通部门有权检查代征单位的代征代缴情况，如发现有不按本办法办理的，应要求其立即改正；有漏征、滞缴费款情况时，应处以罚款。
第十八条 缴费人不按本办法缴纳费款的，除追缴费款外，并酌情处以应缴费款五倍以下的罚款。伪造凭证的，依法惩处。
第十九条 缴费人同征收部门在缴费问题上发生争议时，必须先按征收部门的决定缴费，然后向上一级交通部门、财政部门申请复议。
第二十条 对检举揭发漏缴车辆购置附加费和伪造凭证的单位或个人，应给予奖励。
第二十一条 本办法由交通部、财政部负责解释，并制定实施细则。
第二十二条 本办法自一九八五年五月一日起施行。

MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTORVEHICLES

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)
MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTOR
VEHICLES
(Promulgated by the State Council on April 2, 1985)
Article 1
Highways are infrastructure to serve the whole society. To speed up the
construction of highways so as to meet the increasing demands for highways
owing to the socioeconomic development and the rising living standards of
the people, these Measures are formulated based on the decision to impose
surcharges for purchases of motor vehicles as a special source of funds
for the construction of highways.
Article 2
Surcharges for purchases of motor vehicles are imposed nationwide and each
vehicle purchased shall be surcharged only once.
Article 3
A surcharge must be paid for all purchased motor vehicles to be assembled
and used by the purchasers themselves (not including manpowered vehicles,
animal-drawn vehicles or bicycles) upon purchase or actual use.
Article 4
The purchasers or users (including State organs and armed forces) of the
vehicles are obliged to the surcharge (hereinafter referred to as payers).
Article 5
Surcharges shall apply to purchases of the following motor vehicles:
(1) Domestically manufactured or assembled vehicles for domestic sale and
use (including those manufactured and assembled by various forms of joint
ventures and foreign-capital enterprises). These include buses, mini-
buses, general-purpose freight vehicles, cross-country vehicles, passenger
vans, two-wheel and three-wheel motorcycles, tractor trucks. semi-tractor
trucks, other transport vehicles (including delivery vans, container,
trucks, tipper lorries, tankers, lorries for transporting powdered or
particulate cargoes in bulk, cold storage and heat preservation vans,
cattle vans, mail vehicles, etc.) as well as trailers, semi-trailers and
trailers for special usage.
(2) All imported (new ones and the second-hand) vehicles as listed in the
preceding paragraph.
Article 6
The following vehicles shall be exempt from surcharges:
(1) Vehicles with fixed installations for purposes other than
transportation.
(2) Vehicles used by foreign embassies and consulates, representative
offices of the UN organizations and international financial organizations
in China.
(3) Other vehicles exempt from surcharges as approved by the Ministry of
Communications and Ministry of Finance.
Article 7
The collection of the surcharge for purchases of motor vehicles shall be
administered by the communications departments and the surcharges shall be
collected on their behalf by the units listed in these Measures.
Article 8
The surcharge for the vehicles manufactured and assembled domestically
shall be collected by the producers or assemblers; the rate of the
surcharge shall be calculated on the basis of the actual sale price. The
surcharge for vehicles assembled and used by the purchaser shall be paid
at the local communications departments and the rate be calculated on the
basis of the local market price of similar vehicles. The rate of the
surcharge for domestically manufactured and assembled vehicles is 10 per
cent.
Article 9
The surcharge for imported vehicles shall be collected by the Customs. The
rate shall be 15 per cent based upon a combined price (i.e. C.I.F. +
duties + the value added tax.)
Article 10
The payers, upon surcharge payment, shall be issued "surcharge-paid"
certificates. The form of certificates shall be devised by the Ministry of
Communications.
Article 11
Only with "surcharge-paid" certificates can the payers apply for vehicle
licence plates to the communications superintendencies or vehicle control
departments of the public security organs, which shall, in cases of
evasion of payment, order the evaders to pay the surcharges at the local
communications departments, with an additional service charge.
Article 12
Purchasers of the vehicles that are exempt from the surcharge shall apply
to the local communications departments for exemption certificates before
registration with the local communications superintendencies or public
security organs for vehicle license plates.
Article 13
The incomes from the collection of surcharges for purchases of motor
vehicles shall be deposited with the China Industrial and Commercial Bank
in a special account of the Ministry of Communications and shall be
transferred to the account by the Bank's local branches.
Article 14
The surcharges for purchases of motor vehicles shall be exempt from the
State Fund for Energy and Transportation development.
Article 15
The entire income of surcharges for purchases of motor vehicles shall be a
source of funds for the country's highway development. The funds shall be
used under the unified arrangement of the Ministry of Communications
according to relevant regulations of the State.
Article 16
The collection and transfer of the surcharges are administered and
supervised in a unified way by communications departments at various
levels. The collecting units for surcharges for purchases of motor
vehicles shall establish special account books and deposit the money
collected in the special accounts of the Ministry of Communications for
surcharge for purchase of motor vehicles at the local industrial and
commercial branch banks. They shall also fill out relevant forms and
statements and submit them to the communications departments in charge of
collecting the surcharges. The collecting units are entitled to draw 0.3
per cent of the amount collected as service charge.
Article 17
The communications departments in charge of the surcharges have the right
to supervise the collecting units with respect to the conditions of the
collection and transfer. Immediate rectification shall be required for
any failure to act upon these Measures; and fines shall be imposed on
surcharge omissions or delayed transfers.
Article 18
Payers who fail to pay surcharges according to these Measures shall make
up the payment and, in addition, be imposed according to the
circumstances, a fine up to five times or less the amount due. Forgery of
certificates shall be punished according to law.
Article 19
In cases where disputes occur between the payers and the collecting
departments, the payers shall pay first as demanded and then apply to
higher communications departments or finance departments for
reconsideration.
Article 20
Individuals and units that expose or report on cases of surcharge evasion
or certificate forgery shall be awarded.
Article 21
The Ministry of Communications and the Ministry of Finance shall be
responsible for the interpretation of these Measures and the formulation
of the rules for the implementation thereof.
Article 22
These Measures shall go into effect on May 1, 1985.


内务部 总政治部


内务部、总政治部关于执行“国务院关于现役军官退休处理的暂行规定”的通知

1959年11月6日，内务部、总政治部

国务院关于现役军官退休处理的暂行规定，充分的体现了党和政府对退休军官的关怀。正确执行这个规定，不但能使因老、病、伤残失去工作能力的干部得到妥善安置和愉快的度过晚年，而且对现役军官也将起很大的鼓励作用。因此，处理军官退休并妥善进行安置是一项具有重大政治意义的工作，各级民政部门和军队政治机关必须共同负责，密切协作，认真作好这一工作。
现将执行中的几个问题通知如下：
一、关于审批和办理退休手续工作按照暂行规定第二条规定“服满现役，年满五十五周岁以上，或者因为积劳成疾、身体衰弱、因公负伤身体残废，不能继续担任实际工作，又不能回到生产中去参加劳动”的现役军官，经一定机关审查批准后，办理退休手续。
退休军官生活费的标准，暂行规定第三条已有规定。其中所称“本人原薪金”，是指现役军官的薪金标准(级薪和军龄补助金)，安置在军队规定有地区补助费的地区，应当包括军队规定的地区补助费在内(不包括其它津贴、补助费用)。暂行规定第三条(一)项所称“曾经参加过抗美援朝战争，”是指在一九五三年七月二十七日朝鲜战争停战以前，参加中国人民志愿军的人员。(三)项所称“对作战、建军有特殊贡献的退休军官”，是指下列人员：(1) 根据“中华人民共和国授予中国人民解放军在中国人民革命战争时期有功人员的勋章、奖章条例”，获得勋章的人员；(2) 从事革命工作满二十年以上的人员；(3)获得国家授予的英雄、模范称号， 在退休时仍保持其荣誉的人员；(4) 从事科学技术和文化教育工作在二十年以上并有显著贡献的人员。
现役军官退休的批准权限，按照军官退出现役的批准权限执行。确定军官退休生活费标准以及对作战、建军有特殊贡献的退休军官提高退休生活费的具体数额，由有权批准其退休的党委审定。
现役军官经批准退休以后，由军、省军区以上的政治部填发退休军官证明书和介绍信，转递个人材料，办理有关退休的其他事宜。退休军官证明书，由总政治部印制。退休军官证明书所填项目在退休后的变动，由居住地点的县(市)民政部门负责填写。现役军官退休时，退休当月的薪金照发，从下月起停发薪金，改发退休生活费。退休当年的生活费，由军队办理退休手续的单位一次拨给退休军官居住地点的县(市)民政部门，从下一年起，其退休生活费用由民政部门列入预算并负责发给。原来享受残废金的军官，退休以后，残废金仍按规定发给。
二、关于交接和安置工作
自从一九五四年以来，军队中需要退休的干部，除个别人员外，都没有交地方安置，因此今年需作退休处理的干部数量较大。为了作好这次交接与安置退休干部的工作，军队政治机关与政府民政部门必须共同负责，密切配合，切实把准备工作作好，然后再分批交接。交接工作统由省军区(或相当省军区)政治部和省(市)自治区的民政厅(局)负责办理，以避免头绪过多发生混乱现象。现役军官经批准退休以后，由军或相当军以上的政治机关，办理退休手续；凡确定安置在哪个省区的，由军区、军种、兵种、各总部审查以后，将名单交由哪个省军区的政治机关，统一向省(市)、自治区的民政部门协商安置，凡在上海市安置的，由上海警备区政治部负责与上海市民政局协商安置。凡在北京市安置的，由北京卫戍区政治部负责与北京市民政局协商安置。
大城市人口集中，解决住房困难，生活水平也比较高，因此，退休军官应尽量少在大城市安置。为使退休军官有机会多接近群众，便于联系群众，和对他们病残的医疗照顾方便起见，可以分散安置在中、小城市。如果本人愿意回乡，也可以回乡安置。退休军官及其家属的住房，由当地人民委员会和人民公社会负责解决。如果当地住房困难，军队有多余房子，也可以帮助解决。退休军官及家属的户口，由居住地点的民政部门开具证明填报。退休军官的粮、油、肉、布票等生活资料供应标准，按照相当级别的当地国家工作人员的标准供给。在细粮、油类供应上，可酌情给予照顾。家属生活资料的供应标准与当地居民同。
现役军官退休以后，当地党政机关、群众团体应经常注意从政治上、日常生活上关心照顾他们，并根据他们的具体条件，吸收他们参加一些能够参加的社会活动和做些联系群众的工作。如果退休军官因为家庭负担过重，不能维持当地居民的一般生活水平时，当地民政部门应酌情给予补助。
三、退休军官因为违犯法纪被判处徒刑时，在服刑期间应该收回他的退休证件，停发其退休生活费。服刑期满释放后，可以恢复其原来权利，但是服刑期间停发的退休生活费不予补发。如果犯有严重罪行，经判处徒刑的人民法院决定可以取消其退休军官的资格，没收他的退休证件，并由法院负责通知发放退休生活费的单位停发其退休生活费。
四、退休军官去世以后，从去世的第二个月起停发退休生活费。其亲属抚恤费，依照“暂行规定”第十条规定执行。退休军官去世以后，其供养直系亲属生活发生困难时，当地民政部门应当酌情给予生活补助。所谓“供养直系亲属”，是指依靠退休军官供养的下列人员：(1)年满六十周岁或者完全丧失了劳动能力的父和丈夫；(2)未从事有固定报酬工作的母和妻；(3)未满十六岁或者完全丧失了劳动能力的子女和弟妹。
以上希结合各地具体情况，认真贯彻执行。在执行中有什么问题和意见，希随时报告内务部和总政治部。