中国人民银行等


中国人民银行、中国工商银行、中国农业银行、中国银行、中国人民建设银行关于专业银行办理国库业务管理办法

1989年12月27日，中国人民银行等

第一条 中国人民银行经理国库是国家赋予的一项重要职责。银行体制改革后，国家预算收入的经收工作以及部分支库业务需要专业银行办理。为了加强对国库业务的管理，保证国库业务的正常进行，特制定本办法。
第二条 国家金库总库设在中国人民银行总行，分库设在人民银行各省、自治区、直辖市、计划单列市分行，中心支库设在人民银行的地（市）级分行，支库设在人民银行县级支行。在未设人民银行区、县级机构的地方，由上级人民银行委托当地专业银行建立相应的国库机构，配备必要的人员，办理支库业务。
第三条 国库经收处是办理各级预算收入收纳的机构。各专业银行的营业机构均为国库经收处，具体办理各级预算收入的收纳业务。各国库经收处应配备相应的人员，保证国库资金及时收纳、报解、入库。
第四条 专业银行办理的国库经收工作是整个国库业务的一个重要组成部分。中国人民银行对各专业银行经办的国库业务实行垂直领导。上级国库和专业银行管辖支行均应对所属国库经收处进行检查、辅导，组织贯彻、执行国库条例及其实施细则；专业银行应积极支持、配合，做好国库的各项核算、管理工作。
第五条 缴款书是国库经收处办理收纳国家预算收入唯一合法的原始凭证，也是各级财政、税务、国库、银行以及缴款单位分析检查预算收入任务完成情况，进行记帐统计的主要基础资料。国库经收处收纳税款时，应对缴款书的各项内容进行认真审查。对不符合要求的缴款凭证，有权拒绝受理。对缴税人超过限缴日期的缴款书，应根据征收机关填发的凭证核收滞纳金。
第六条 严禁经办银行无理拒收开户单位缴纳的税款。纳税人所持缴款书合法有效，而且在银行帐户的存款足以支付税款的，开户银行不得拒收。如发生无理拒收税款的情况，经人民银行查实，可视同延解占压税款办法处理，有权处以每日万分之五的罚款，并追究直接责任者和有关领导人的责任。
第七条 国库经收处收纳的预算收入，一律应使用“待结算财政款项”科目的“待报解预算收入”专户核算，并于当日办理库款的报解、入库手续。当日确实来不及报解的款项，必须在“待报解预算收入”专户内如实反映未报解数，不得转入其它科目。
第八条 国家预算收入是国家统一支配的资金，准确及时地办理国家预算收入的收纳，对于国家集中财力，加快经济建设具有重要意义。国库经收处收纳的各级预算收入，应于当日办理库款的报解、入库手续。如当日确实来不及的，最迟在次日上午办理。库款金额过小，当天经收处待结算财政款项余额不足1000元，可不逐日上划，但月末日必须扫数办理库款的报解工作。县以下各经收处如不参加票据交换，所收纳的各级预算收入可上划其管辖支行集中划转支库，同城的各经收处，应通过同城票据交换直接划转支库。各经办行收纳的预算收入都应及时处理。对延解积压预算收入的，处以每日万分之五的罚款。
第九条 国库经收处所收款项是代收性质，不算正式入库。经收处不得办理预算收入的退库。
第十条 征收机关自收汇缴的款项，必须于当日向当地国库经收处办理缴款手续。当日来不及缴款的，最迟于次日上午办理缴库手续。严禁征收机关将税款存入经费帐户或其他帐户。
第十一条 各级国库办理同级财政库款的支拨时，凡收款单位在专业银行开户的，人民银行应通过同级的专业银行划拨，在有关的往来科目帐户内核算，专业银行应予及时入帐，保证开户单位资金的正常使用，不得延付、积压。
第十二条 办理国库业务的专业银行，其国库的组织机构和人员配备，会计核算手续和报解程序以及国库会计帐务和报表的设置等，均应严格按照《国库条例》及其《实施细则》的有关规定执行。
第十三条 专业银行代理支库业务，按代理支库业务的传票张数，每张0．05元计付手续费，由当地人民银行支付。
第十四条 专业银行经办的支库都应配备专职人员，经常检查经收处的工作，总结交流经验，解决存在的问题，检查内容包括：对所辖经收处，检查收纳的财政收入是否及时上划入库；帐务核算是否符合制度规定；有无挪用预算收入等违反财经纪律的情况。对检查中发现的问题要及时处理，并向上级国库写出书面报告。
第十五条 其他金融机构办理国库业务，需经省级分库批准，其业务处理手续等有关事项均比照本办法办理。
第十六条 本办法自1990年1月1日起执行。中国人民银行1986年1月31日以（86）银发字第16号文颁发的《关于专业银行办理国库经收业务的管理办法》同时废止。


海关总署


中华人民共和国海关对经济技术开发区进出境货物的管理规定(附英文)

〔88〕署货字第445号

第一条 为了促进经济技术开发区的建设和发展，加强海关管理，根据《中华人民共和国海关法》和国家对经济技术开发区的有关法规，特制定本规定。
第二条 本规定适用于经国家批准的沿海港口城市兴办的经济技术开发区（以下简称开发区）。
第三条 开发区内从事进出口业务的外贸企业、生产企业、应持国家主管部门的批准文件和工商行政管理部门颁发的营业执照，向所在地海关办理注册登记手续。
第四条 开发区进出口货物应当由收、发货人或其代理人填写进、出口货物报关单向海关如实申报，并按照国家有关规定交验许可证件和其他有关单证，上述货物如从开发区以外的口岸进出境，应按海关对转关运输货物监管办法办理。
第五条 开发区内享受进出口货物优惠待遇的企业，应建立专门帐册，定期向海关书面报告进口物资使用、销售、库存以及出口等有关情况，由海关进行核查，海关有权随时进入企业检查货物情况和调阅有关帐册。
海关认为确有必要时，可以在有关企业中派驻海关人员进行监管，办理海关手续，有关企业应当免费提供办公场所和必要的方便条件。
第六条 开发区内企业和机构，经国家规定的主管部门批准，进口供本开发区内使用货物，其关税、进口调节税和工商统一税（产品税或增值税）按以下规定办理：
（一）建设开发区基础设施所需进口的机器、设备和其他基建物资，予以免税；
（二）区内企业进口自用的建筑材料、生产和管理设备、生产用燃料，合理数量的生产用车辆、交通工具、办公用品及上述机器设备、车辆所需进口的维修零配件，予以免税；
（三）开发区内的行政机关、事业单位等机构进口自用合理数量的建筑材料、交通工具、办公用品、管理设备，比照本条第（二）项的规定办理。
（四）区内企业进口专为生产出口产品所实际耗用的原材料、零配件、元器件、包装物料，旅游饮食业营业用的餐料，利用外资养殖出口产品所需进口的饲料，予以免税。
（五）开发区进口本条第（一）（二）（三）（四）项规定范围以外的其他货物，照章征税。
第七条 含有免税进口料件的制成品，经批准从内地运往开发区销售、使用的，按第六条的规定分别免征或补征税款。
第八条 开发区内企业出口开发区生产的产品，免征出口关税。
使用内地料件或半成品，在开发区内加工出口应征出口关税的产品，凡经实质性加工，增值百分之二十以上的，可视为开发区产品，海关凭有关主管部门的证明文件，免征出口关税。
开发区企业代理或收购区外产品出口，应按国家有关规定办理；出口应征出口税的产品，照章征收出口关税。
第九条 开发区进口的减免税货物只限在区内使用，未经批准，并办结海关手续，不得移作他用，不得擅自转让、销售、租赁区外。
第十条 开发区内单位更新下来的原免税进口的机器、设备、公用物品运往内地，以及在开发区内承包工程的内地单位施工结束后，将上述物资运往内地，均应向海关交验有关主管部门的批准文件，经海关审核认可，酌情予以补税验放。
第十一条 开发区内经营进料加工业务企业，其进出口有关物资分别按照《中华人民共和国海关对外商投资企业履行产品出口合同所需进口料件管理办法》和《中华人民共和国海关对进料加工进出口货物的管理办法》办理。
开发区内企业使用免税进口料件生产、装配的制成品，经有关主管部门批准内销时，有关企业应向海关补办进口手续，海关对其所含进口料件补征税款；在开发区内销售、使用的，按本规定第六条规定的原则免征或补征税款，对需补征税款的制成品，如货物所有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，海关按制成品的税率补征税款。
第十二条 开发区内企业如需将进口的料件运往开发区外加工，应凭开发区主管部门的批准文件和与内地加工企业签定的加工合同向海关登记，由海关核发《登记手册》，加工后的成品，应按合同规定期限运回开发区，并在合同执行完毕后的一个月内，持《登记手册》向海关办理核销手续。
第十三条 开发区以外的进口货物临时运往开发区使用时，应向海关申报，有关货物退回内地时，经海关查验确系原货的，可准予退回；未向海关申报的，有关货物退运内地时，按开发区进口货物运往内地的规定办理。
第十四条 凡违反本规定或海关其他规定的，由海关按《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十五条 本规定自一九八八年五月十五日起施行。

Administrative Rules of the Customs of the People's Republic ofChina for the Goods Entering and Leaving the Economic and TechnologicalDevelopment Zones

(Promulgated on April 26, 1988 by the General Administration ofCustoms of the People's Republic of China)

Whole Doc.
Article 1
The present Rules are formulated in order to promote the construction
and development of the economic and technological development zones,
strengthen the Customs control, in accordance with the Customs Law of the
People's Republic of China and the relevant State regulations concerning
the economic and technological development zones.
Article 2
The present Rules apply to the economic and technological development
zones (hereinafter referred to as the development zone) set up by coastal
cities with the State approval.
Article 3
The foreign trade enterprises and productive enterprises which
conduct import and export businesses in the development zone shall present
the approval documents of the competent authority and the business license
issued by the administrative department of industry and commerce to go
through the Customs formalities of registration at the local Customs.
Article 4
When goods imported or exported from the development zone, the
consignee or consignor or his agent shall fill in the declaration
certificate of imported or exported goods and declare the imported and
exported goods to the Customs according to the facts and submit licenses
and relevant documents for examination in accordance with the relevant
State regulations. If the above mentioned goods enter or leave the
territory at ports outside the development zone, the goods shall be dealt
with according to the regulations concerning the Customs supervision and
control of transportation of goods between the Customs.
Article 5
The enterprises which enjoy the preferential treatments of imported
and exported goods in the development zone shall establish special account
books, report regularly to the Customs in writing the use, sale, storage
and export of imported goods. The Customs shall verify the reports and
have the right to go into the enterprises at any time to check the goods
and the relevant account books.
When considered necessary, the Customs shall send Customs officers to
station in the enterprises for supervision and handle the Customs
formalities. The relevant enterprises shall provide free in charge offices
and necessary convenience.
Article 6
If the enterprises or institutes in the development zone want to
import goods for self-use within the development zone with the approval of
the competent State authority, the import duties, import adjusted tax,
consolidated industrial and commercial tax (product tax or value added
tax) shall be dealt with according to the following provisions:
1) The imported machines, equipment and other infrastructure
construction materials needed by the infrastructure construction of the
development zone shall be exempted from duties;
2) The imported construction materials, production and management
equipment, fuel production, production vehicles of reasonable amount,
means of transportation, office stationery and the imported spare parts
needed by the maintenance of the above mentioned machines, equipment and
vehicle shall be exempted from duties.
3) The construction materials, means of transportation, office
stationery, management equipment of reasonable amount imported for
self-use by the administrative departments, institutes in the development
zone shall be dealt with reference to the stipulation of above Paragraph.
4) The raw materials, spare parts, components specially imported by
the enterprises in the development zone and actually consumed in producing
export products, and the food stuff used for business of tourism and
catering trade, and the food imported for raising export products with
use of foreign capital shall be exempted from duties.
5) Other goods imported by the development zone which are outside the
range stipulated in Paragraph 1, 2, 3, 4 of this Article shall be paid
duties according to the regulations.
Article 7
If the products which contain materials or components exempted from
duties will be transported from the inland to the development zone with
approval to be sold or used, the products shall be exempted from or
imposed duties separately according to the stipulations of Article 6.
Article 8
The enterprises in the development zone export products produced in
the development zone shall be exempted from export duties.
The products processed in the development zone for export, with use
of the materials and semi-products from the inland, may be deemed as
products of the development zone if the products have been materially
processed and the value of the products have increased up to 20% or more.
The Customs shall exempt the products from export duties according to the
testimonial documents issued by the relevant competent authority.
The enterprises in the development zone want to export products of
the inland by acting as agent or purchasing shall be dealt with according
to the relevant State regulations. The products which should be levied
export duties shall be imposed export duties according to the regulations.
Article 9
The imported goods of the development zone which are reduced or
exempted from duties shall only be used within the limits of the zone.
Without the permission and complete of the Customs formalities, the goods
shall not be transferred to other uses and shall not be presumptuously
transferred, sold and leased outside the development zone.
Article 10
If the institutes in the development zone transport the replaced
machines, equipment and office stationery originally imported and
exempted from duties to the inland or the institutes of the inland which
contract constructions in the development zone transport above mentioned
equipment and materials to the inland after complete of the
constructions, they shall submit the approval documents issued by the
relevant competent authority to the Customs for examination. After the
verification and approval, the Customs shall impose duties again according
to the concrete conditions and release these goods upon examination.
Article 11
The relevant imported and exported materials of the enterprises which
conduct the businesses of processing imported materials shall be dealt
with in accordance with the Administrative Rules of the Customs of the
People's Republic of China concerning the Imported and Exported Goods for
Processing Imported Materials and the Administrative Rules of the Customs
of the People's Republic of China concerning the Imported Materials and
Components Needed by the Enterprises with Foreign Investments for carrying
out Export Contracts.
When the enterprise in the development zone wants to sell the
products produced or assembled with imported materials and components
exempted from duties to the inland market with permission of the relevant
competent authority, the enterprise shall again go through the Customs
formalities of import, and the Customs shall impose duties on the
materials and components contained in the products; When the enterprise
wants to sell or use the products in the development zone, the products
shall be exempted from or imposed duties according to the stipulations of
Article 6 of the present Rules. If the owner or his agent of the goods can
not declare clearly the name, quantity and value of the imported materials
and components contained in the products, the Customs shall impose duties
according to the product duty rate.
Article 12
If the enterprise in the development zone needs to process the
imported materials and components outside the development zone, the
enterprise shall register to the Customs by presenting the approval
documents issued by the competent authority of the development zone and
the processing contracts signed with the enterprise in the inland. The
registration book shall be issued by the Customs upon check. The processed
products shall be transported back to the development zone within the
duration stipulated in the contracts. The enterprise shall go through the
Customs formalities of conciliation by holding the registration book
within one month after the complete of the contracts.
Article 13
The imported goods outside the development zone which will be
transported temporarily into the development zone shall be declared to the
Customs. When the goods are transported back to the inland, the Customs
shall release the goods after examining the goods to be the original ones.
If the goods have not been declared to the Customs, the goods shall be
dealt with according to the regulations concerning the goods transported
from the development zone to the inland when the goods are transported
back to the inland.
Article 14
Violating the present Rules and other Customs regulations shall be
dealt with by the Customs in accordance with the Customs Law of the
People's Republic of China and other relevant regulations.
Article 15
The present Rules shall enter into force on May 15, 1988.