关于残疾人组织和个人所需的进出口货物和物品予以税收优惠的通知

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关于残疾人组织和个人所需的进出口货物和物品予以税收优惠的通知

海关总署


关于残疾人组织和个人所需的进出口货物和物品予以税收优惠的通知
海关总署


目前,我国残疾人劳动就业的机会较少,为有利于残疾人的康复,使残疾人增多劳动就业的条件,提高其生活水平和社会地位,经与财政部研究并与民政部和中国残疾人福利基金会商量确定,对残疾人组织直接进口供残疾人组织和个人所需的进出口货物和物品给予较多的减免税优惠。

具体通知如下:
一、由残疾人组织直接进口供残疾人组织或个人专用的物品(包括治疗仪器、功能训练设备、功能恢复测试设备、残疾人生活用具、康复工程设备、医药及药品分析仪器、以及供残疾人专用的交通设备),予以免征进口关税和产品税(或增值税)。
二、为安排残疾人就业专门设立的生产企业所进口的机器设备予以免税。但上述生产企业进口用于加工装配内销产品的原材料、零部件、元器件,以及不属于免税范围的其他进口货物,应当照章征税。
三、残疾人企业生产出口应征收出口关税的商品,免征出口关税。
四、第一、二、三条中规定准予免税进出口的货物,进(出)口地海关可径凭民政部、中国残疾人福利基金会或省、自治区、直辖市民政局的证明文件予以免税;货物放行后,进(出)口地海关应将有关报关单一份送交分管海关凭以管理。



1985年2月7日
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《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文)

中国民用航空总局 等


《关于外商投资民用航空业有关政策的通知》若干问题的解释的通知(附英文)
中国民航总局、对外贸易经济合作部



《关于外商投资民用航空业有关政策的通知》(以下简称《通知》)的颁布,是我国扩大对外开放的又一重大举措。为了使该《通知》得到正确理解和贯彻执行,现对《通知》若干问题解释如下:
一、关于《通知》第一项第一点允许外商投资建设机场的范围问题,对飞行区的投资,除包括跑道、滑行道、停机坪外,还包括助航灯光。
二、关于投资问题,《通知》第一项第二点内“中方投资在51%以上”与该项第一点后半句“中方出资应在企业注册资本中占51%以上”的含义相同,均指中方出资在企业注册资本中所占的比例。
三、关于出资比例问题
《通知》第一项第一点机场飞行区单项建设、或者与该项第二点所列配套项目中的任一项或多项一起建设或机场整体建设设立中外合资或中外合作企业时,中方出资均应占企业注册资本的51%以上,董事长、总经理由中方人员担任;
《通知》第一项第二点候机楼单项建设,或与该项所列配套项目中的任一项或多项一起建设设立中外合资或中外合作企业时,中方出资均应占企业注册资本的51%以上,董事长、总经理由中方人员担任;
《通知》第一项第二点外商投资民用机场飞行区设立的中外合资企业、中外合作企业为了扩大经营范围从事该项所列配套项目的经营而需要增加投资时,中方出资仍须占该企业注册资本的51%以上,并按规定程序报批。
四、关于《通知》第二项所述“外商投资设立航空运输企业”,是指外商投资现有的航空运输企业,须按外商投资企业设立的条件进行审批,并不是另设立新的航空运输企业。根据国务院去年关于暂停审批成立新的航空公司的决定,目前只允许外商投资现已依法设立的航空运输企业。


五、关于《通知》第二项第二点互相参股问题,是指中外航空运输企业在对等的条件下相互持有对方的股份,以便在市场经营上进行有效的合作,相互都不派员进入对方的管理层参与具体的经营管理。
六、关于《通知》第二项第三点所述选择一、二家航空运输企业进行试点问题。经批准现正在进行股份制改造试点并准备到境外上市的中国东方、南方航空公司属于本通知试点范围。增加新的试点企业,由民航总局另行决定并予以公布。
七、关于外商在航空运输企业的投资比例,外商以本规定的任何方式投资中国的航空运输企业,其在该航空运输企业的注册资本或实收资本中所占比例均不得超过35%,其代表在董事会的表决权不得超过25%,在股东会或股东大会的表决权也不得超过25%。
八、关于《通知》第二项第六点所述“国内同类企业”,是指现有的非外商投资的国内航空运输企业;所谓“各项税收”,主要是指在航空器和航空器材进口关税、企业所得税等方面,两者享受同等待遇,以创造平等竞争的环境。
九、关于农林业通用航空,《通知》第三项规定外商可以投资农林业通用航空企业,农林业航空以外的其他通用航空企业不在允许外商投资的范围。
十、《通知》第五项内所谓“依法”,是指依据国家法律、行政法规、民航总局规章及有关规定。
十一、台湾、香港、澳门的公司、企业和其他经济组织或者个人投资或参股大陆的民用航空企业,也参照本解释执行。

Interpretation of the General Administration of Civil Aviation ofChina of Certain Issues of the Notice Concerning Relevant Policieslicences on Foreign Investment in Civil Aviation

(Promulgated on October 25, 1994)

Whole document

Interpretation of the General Administration of Civil Aviation of China of
Certain Issues of the Notice Concerning Relevant Policies licences on
Foreign Investment in Civil Aviation
(Promulgated on October 25, 1994)
The promulgation of the Notice Concerning Relevant Policies on Foreign
Investment in Civil Aviation (hereinafter referred to as the Notice) is
another fundamental move of our country to further open to the outside
world. In order to ensure the correct comprehension and implementation of
the Notice, an interpretation on certain issues with regard to the Notice
is hereby made as follows:
1. On the issue of the scope in which foreign investors may invest in
the construction of airports, the investment in the flying areas shall
include that for flight assisting light in addition to the runway, taxiway
and parking apron as stipulated in Item 1, Section 1 of the Notice.
2. On the issue of investment, "capital contribution from the Chinese
side shall constitute more than fifty-one per cent" in Item 2, Section 1
means the same as "with the Chinese capital investment constituting more
than fifty-one per cent of the enterprise's registered capital" in the
second half of Item 1, referring to the rate of the Chinese capital
contribution to the enterprise's registered capital.
3. On the issue of investment ratio
In establishing Chinese-foreign equity joint ventures or cooperative
joint ventures for single construction of airport flying areas as provided
for in Item 1, Section 1 of the Notice or for joint construction of any
one or more of the auxiliary projects as listed in Item 2 of the same
section, or for a comprehensive construction of an airport, the Chinese
capital contribution shall, in any case, constitute more than fifty-one
per cent of the enterprise's registered capital, and the offices of
chairman of the board of directors and of general manager shall be assumed
by personnel from the Chinese side.
In Chinese-foreign equity joint ventures or cooperative joint ventures
for single construction of the terminal building as provided for in Item
2, Section 1 of the Notice or for joint construction of any one or more of
the auxiliary projects listed in the section, the Chinese capital
contribution shall, in any case, constitute more than fifty-one per cent
of the enterprise's registered capital, and the offices of chairman of the
board of directors and of general manager shall be assumed by personnel
from the Chinese side.
Where Chinese-foreign equity joint ventures or cooperative joint
ventures established for foreign investment in civil airport flying areas
as provided for in Item 2, Section 1 of the Notice need to increase the
investment amount to enlarge the business scope and engage in the
operation of the auxiliary projects as listed in the item, the Chinese
capital contribution shall also constitute more than fifty-one per cent of
the enterprise's registered capital, and an application shall be submitted
for approval in light of the regulated procedure.

4. "Foreign investment in establishment of air transport enterprises"
stated in Section 2 of the Notice refers to the investment made by foreign
investor (s) in the air transport enterprises already established, which
shall be examined and approved in the same way as the establishment of an
enterprise with foreign investment and the conditions for such an
enterprise shall be fulfilled, but does not mean the establishment of a
new air transport enterprise. According to the State Council decision on
temporarily ceasing to examine and approve establishment of new airline
companies, foreign investors may only make investments in the air
transport enterprises already legally established.
5. The issue of "jointly holding shares" stated in Item 2, Section 2
of the Notice means that Chinese air transport enterprises and foreign air
transport enterprises may, on the condition of reciprocity, jointly hold
each other's shares and effectively cooperate in market operation, with no
personnel from one side to the other side's managing circle for
participation in management control.
6. On the issue of "choosing one or two air transport enterprises as
experimental units" as stated in Item 3, Section 2 of the Notice, the
China East Airlines and the China South Airlines that are carrying out the
experimental reform of stock system and getting ready for listing outside
China are, after approval, among the experimental units put forward in the
Notice. An increasing of the experimental units shall be subject to
otherwise decision and announcement of the General Administration of Civil
Aviation of China.

7. On the issue of the foreign investment in an air transport
enterprise, if a foreign investor invests in an air transport enterprise
in any of the forms stipulated in these Regulations, the proportion of his
investment or the capital actually paid in the registered capital of an
air transport enterprise shall not exceed thirty-five per cent, his
deputy's right to vote shall not exceed twenty-five per cent of that of
the board of directors, and his right to vote in the shareholders'
conference or shareholders' meeting shall not exceed twenty-five per cent
either.
8. "Home enterprises of the same kind" as stated in Item 6, Section 2
of the Notice refers to the existing local air transport enterprises with
no foreign investment. And "all items of tax" mainly refers to the import
duties of aircrafts, air material, enterprise income tax, etc. in which
two kinds of enterprises with and without foreign investment shall enjoy
equal treatment so as to ensure them an equal competition environment.
9. In terms of the general-purpose agriculture and forestry aviation,
Section 3 of the Notice states that foreign investors may invest in
general-purpose agricultural and forestrial airline enterprises only.
General-purpose airline enterprises other than agricultural and forestial
airline enterprises are outside the scope of foreign investment.
10. "According to law" as stated in Section 5 of the Notice means
"according to" the State laws administrative regulations, rules of the
General Administration of Civil Aviation of China and other relevant
stipulations.
11. If a company, enterprise or other economic organization or
individual from Taiwan, Hong Kong or Macao invests in or participates in
holding shares of a civil aviation enterprise on the mainland, matters
shall be handled under this Interpretation.





1994年10月25日
敢带孩子“地铁大便”,只因不会受到处罚



于伏海



带孩子到处拉屎撒尿,可以说是中国的一道风景,不管带的是男孩子还是女孩子,也不管是在哪里,一旦孩子说想“要尿尿”或者想“窝耙耙”,父母不管三七二十一,总会旁若无人地退下孩子的裤子,尿尿的尿尿,窝耙耙的窝耙耙,所以,走在中国的大街小巷,除了可以随处看见狗屎狗尿之外,还可以随处看见人屎人尿。



以上说的只是中国大陆大区,不包括台港澳。今年春天,有香港同胞非常厌恶大陆游客在禁止进食的地铁车厢里吃东西,就善意提醒(在我看来,哪怕声音有点大,也是正当的),结果遭来大陆许多网民的语言暴力。在中国大陆,如果一个人提醒另外一个妨碍公共环境的人时,往往会被骂做多管闲事,笔者也是看不惯各种低素质行为的人,也常常控制不住自己会善意提醒这些人,当然有时就干脆告诉他们不要这样做那样做,结果自然是遭到白眼,甚至嘲笑或者谩骂,去年参加律协举办的培训,会场上有人抽烟,就在我旁边,我跟他说,这几天嗓子发炎了,能不能不抽烟,这人回敬了一句,“马上就抽完了”。



马上就抽完了,马上就尿完了,马上就吵闹完了,马上就浪费完了,这可以说是中国大陆天天发生的非常之多的事情,笔者有一次坐在公交车窗口旁的座位上,边走边看窗外,一路走来,到处都有随地吐痰的,到处都有乱扔废弃物的,其中,碰见七个带着孩子路边尿尿的。



前几年,有人抱怨中国大街上没有公厕或者公厕太少,认为随地大小便也是这个原因造成的,为了解决这个问题,许多城市都展开了大规模建盖厕所的行动,别的地方我不知道,单就北京来说,大街上的公厕可是到处都有了,随处可见了,甚至每一个公交站旁边都会有公厕,所有的地铁站也都有公厕,各个写字楼里的公厕也是对外开放的,但是,公厕建起来,并没有减少带孩子随地拉屎撒尿的数量,不管是博士还是文盲,统统都一个德性,前几天,笔者看到从一个高档轿车里出来一个女人,抱着孩子在车旁边尿尿,而且还是个女孩子,真让笔者无语,前头不远处就是公厕,又开着车,不用一分钟就到了,可是,他们还是要像狗一样在路边尿尿,当然,这里的“狗”指的是中国大陆的狗。



更可怕的是,许多父母带着孩子闯红灯,而且还边走边说,这条路上都没有车,没事的,可以过过。现在想来,为什么中国人就改不了这些毛病,因为他们从小就在这种环境中生活,小时候父母带着自己到处拉屎撒尿,长大了,当了父母了,就带着自己的孩子到处拉屎撒尿,一代一代往下传。



生活环境是中国人随地吐痰带孩子随地大小便的原因之一,但是不是根本原因,根本原因是,不管是随地吐痰,还是随地大小便,都是不用付出任何代价的,如果这些人为此要付出代价,恐怕他们就会收敛很多。举个不恰当但足可以说明“人性”的例子,打开各个社区网站,一些人写文章,总会被另外一些人用非常暴力的语言攻击,当然,这些人攻击别人常用的词就是他母亲的生殖器或者母牛的生殖器,但是,如果是国家主席写了篇文章,他们想攻击也不敢攻击,为什么,因为他们害怕付出代价,他们都知道,骂国家主席可能会被抓起来的(当然,欧美日等先进国家,骂皇帝是没事的,可以变着法的骂),网民们的这种心态也是现实社会中各色人等的心态,所以,如果让他们付出代价,相信他们也不会那么大张旗鼓地带着孩子随地随时大小便的!



该让他们付出什么代价呢?



笔者建议学习新加坡,用鞭刑惩罚这些人。这几天,外电报道,说中共新一届领导群体可能学习新加坡模式来统治中国社会,新加波的政治模式是不是适合中国不好说,但是,新加波对各种陋习的惩罚模式是完全可以引进的。



有的人说,为什么用鞭刑,而不是罚款?其实,罚款也得用,但是绝对不能离开鞭刑,也就是说,惩罚随地吐痰随地大小便等各种低劣行为,必须使用鞭刑和罚金刑。假如有的人根本没钱或者钱很少无力支付罚金,那就没法惩罚他们,假如有的人钱很多,根本不在乎钱,那罚他们钱也会无济于事的,这样,鞭刑就能配得上用场了,不管是有钱的还是无钱的,只要实施了各种低劣行为,一经发现,就得被判鞭打二十到一百,如果监控录像拍到这些人的低劣行为,那就要在电视台等媒体上曝光,让人们知道这个行使低劣行为的人的真实面目,达到千夫所指万人唾骂的效果。



有的人又说了,怎么不用“拘留”的方式了,关他个十天八天的?原因是,中国大陆“有各种低劣行为”的人太多,如果拘留他们,恐怕没地方关。而鞭刑就不一样了,卫生执法者或者警察发现这些人后,抓去他们,给他们放一遍录像,让他们清楚怎么回事,然后就可以告诉他们鞭刑二十,并带离交通要道,立即执行。如果是在非交通要道,那就不用带离了,拿出鞭子就可以直接打!



通过这种方式治理,肯定能有很好的效果,等到治理得已经很少有各种低劣行为的人了时,全社会应该形成了随地吐痰随地大小便可耻的内在共识,此时,再加一条处罚措施,那就是,像银行记录信用记录一样,如果发现谁还敢随地吐痰带孩子随地大小便,那就给他们的信用记录上记录上一笔,让他们再尝尝想贷款无法贷的滋味。