海关总署


海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)

（一九八二年二月二十八日国务院批准）

为鼓励中外合作开采海洋石油，现对石油作业进出口货物的关税和工商统一税规定如下：
一、下列进口货物予以免税：
（一）经核准直接用于勘探作业的机器、设备、备件和材料；
（二）按照《中华人民共和国对外合作开采海洋石油资源条例》第十九条至第二十一条规定，经核准需要进口直接用于开发作业的机器、设备、备件和材料；
（三）为在国内制造供海洋开采石油作业（包括勘探、钻井、固井、测井、录井、采油、修井等）用的机器、设备，经核准需要进口的零部件和材料；
（四）外国合同者为开采海洋石油而暂时进口并保证复运出口的机器和其他工程器材，在进口或复运出口时予以免税。
二、外国合同者按合同规定所得的原油装运出口时，免征出口税。
三、不属于第一条和第二条规定范围内的进、出口货物，应当按照《中华人民共和国海关进出口税则》和《中华人民共和国工商统一税条例（草案）》征收关税和工商统一税。
四、凡免税进口的货物，未经海关核准不得移作他用。违者，由海关按照《中华人民共和国暂行海关法》的规定处理。
附：中外合作开采海洋石油进口物资免税清表
中外合作开采海洋石油进口物资免税清表
一、经核准需要进口的直接用于勘探作业方面的货物：
1．地球物理勘探类：
（1）地球物理勘探船舶及其配套件；
（2）地震仪及其配套件、配件、重磁力仪及其配件；
（3）等浮电缆及其配套件；
（4）数据处理专用电子计算机及其配套件；
（5）地震磁带；
（6）岸台定位设备及配套设施。
2．钻井类：
（1）各种海上钻井装置，包括：自升式、半潜式钻井船、浮式钻
井船和钻井平台以及辅助船和服务工作船；
（2）钻机及其部件、附件、配件；
（3）固井设备及其附属设备，包括吹灰设备；
（4）测井设备及其附属设备，包括电测仪、气测仪、测斜仪及其 它录井仪；
（5）试油、修井设备及其部件、附件和配件；
（6）钻井专用工具，包括钻头、钻铤、钻杆、造斜、防斜工具和打
捞工具及其它工具；
（7）钻井泥浆处理设备及化工材料；
（8）油井专用材料，包括油管、套管和井口装置、水下器具；
（9）油井水泥和各种添加剂。
3．安全救生类：
（1）各种油井防喷装置、备件和材料；
（2）各种防火、消防装置和材料；
（3）各种救生设备、配件和工具；
（4）海上作业人员特殊的劳动保护用品；
（5）潜水作业的设备和材料。
4．交通运输和通讯类：
（1）直升飞机及停机坪设备；
（2）交通运输和护航船舶及其配套部件；
（3）各种有线、无线通讯设备和配件。
5．油品类：
海上作业需要的特殊燃料油、润滑油、冷却液。
二、经核准需要进口的供开发作业即油田建设方面的货物：
1．采油类：
（1）生产平台，包括采油平台、处理平台、生活平台和烽火台；
（2）海上装油设施，包括单点系泊、绞接式摇柱、储油轮或水下油罐，以及栈桥码头；
（3）海洋工程作业船舶；
（4）动力设备及配件，包括内燃机、汽轮机、燃气轮机、蒸汽机、发电机和电动机及其控制设备和装置；
（5）注入设备及配件，包括注水设备、注气设备以及水质、气体处理设施；
（6）井水封隔器、井下防喷器；
（7）起重设备及工具；
（8）油（气）运输设备、管道及其闸阀和管子配件，中间站和陆
岸终端设备及其闸阀和管子配件，包括各种机泵、流体分离、换热、
净化和加压装置、各种计量、监测和参数指示仪表，各种闸阀和管
子配件；各种电气仪表和电缆。
2．自动化遥控遥测类：
（1）包括各种装置和仪表；
（2）空气调温装置。
三、为在国内制造供海洋石油开采作业用的机器和设备，经核准需要进口的零部件和材料。
四、上述物资是否需要从国外购进，由石油工业部负责审批。
(附英文)

PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRYOF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIESAND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTSFOR THE CHINESE-FOREIGN CO
OPERATIVE EXPLOITATION OF OFFSHORE OIL

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 AND THE MINISTRY
OF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIES
AND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTS
FOR THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE OIL
(Approved by the State Council on February 28, 1982 and promul-
gated by the General Customs Administration and the Ministry of Finance on
April 1, 1982)
For the purpose of encouraging the Chinese-foreign cooperative
exploitation of offshore oil, the Customs duties and consolidated
industrial and commercial taxes on the imports and exports for oil
operations are stipulated as follows:
1. The following imports shall be exempt from duties or taxes:
(1) the machinery, equipment, spare parts and materials, the direct use of
which in prospecting operations has been verified and approved;
(2) the machinery, equipment, spare parts and materials, the requirement
for the import of which has been verified and approved for direct use in
exploiting operations in accordance with Articles 19 to 21 of the
Regulations of the People's Republic of China on the Exploitation of
Offshore Petroleum Resources in Cooperation with Foreign Enterprises;
(3) the parts, components and materials, the requirement for the import of
which has been verified and approved for use in the manufacture in China
of the machinery and equipment to be used in offshore oil exploitation
operations (includings prospecting, well drilling, well cementation, well
survey, well logging, oil recovery, well repair, etc.);
(4) machinery and other engineering equipment, which are temporarily
imported by foreign contractors for the exploitation of offshore oil, and
of which the re-export is guaranteed, shall be exempt from duties at the
time of import or re-export.
2. The crude oil due to foreign contractors as stipulated in the contracts
shall be exempt from export duties when it is shipped abroad.
3. Customs duties and consolidated industrial and commercial taxes shall,
in accordance with the Import and Export Duty Tariff of the Customs of the
People's Republic of China and the Draft Regulations of the People's
Republic of China on Consolidated Industrial and Commercial Taxes, be
levied on the imports or exports beyond the ranges stipulated in Article 1
and Article 2.
4. The goods imported duty-free shall not be diverted to other use without
the vertification and approval by the Customs. Those who violate this
clause shall be dealt with by the Customs in accordance with the Interim
Customs Law of the People's Republic of China. [*1]
Appendix: Detailed Duty-free List of the Import Materials for the Chinese-
Foreign Cooperative Exploritation of Offshore Oil
I. Goods which are required and have been inspected and approved for
import and direct use in prospecting operations:
1. Those for geophysical prospecting:
(1) geophysical prospecting vessels and their integral accessories;
(2) seismographs and their integral accessories and fittings; heavy
magnetometers and their fittings;
(3) isobuoyant cables and their integral accessories;
(4) data processing special-purpose electronic computers and their
integral accessories;
(5) seismograph tapes;
(6) shore platform positioning equipment and its accessory facilities.
2. Those for well drilling:
(1) various offshore drilling units, including self-elevating or semi-
submersible drill ships, floating drilling vessels, drilling platforms,
auxiliary vessels and service craft;
(2) drilling machines and their components, accessories and fittings;
(3) well commentation equipment and its accessory equipment, including
soot-blowing equipment;
(4) well survey equipment and its accessory equipment, including
electrographs, pneumographs, inclinometers and other well loggers;
(5) oil testing and well repairing equipment and its components,
accessories and fittings;
(6) well drilling special-purpose tools, including drill bits, drill
collars, drilling rods, deflecting tools, deflection preventing tools,
fishing tools and other tools;
(7) drilling mud treating equipment and chemical materials;
(8) oil well special-purpose materials, including oil pipes, casings, well
head assemblies and underwater appliances;
(9) oil well cement and various additives.
3. Those for safety and rescue:
(1) various oil well blowout-preventing devices, spare parts and
materials;
(2) various fire prevention and fighting devices and materials;
(3) various lifesaving appliances, accessories and tools;
(4) special labour protection articles for offshore operating personnel;
(5) equipment and materials for diving operations.
4. Those for communications and transportation:
(1) helicopters and parking apron equipment;
(2) communications, transportation and escort vessels and their accessory
components;
(3) various wire and wireless communication equipment and its fittings.
5. Oils:
Special fuel oils, lubricating oil, coolant fluids, etc. required for
offshore operations.
II. Goods, the requirement for the import of which has been verified and
approved for use in exploiting operations, i.e. in the construction of oil
fields:
1. Those for oil recovery:
(1) production platforms, including recovery platforms, treating
platforms, living platforms and beacon towers;
(2) offshore oil loading facilities, including single-point moorings,
hinged rocking posts, oil storage ships or underwater oil tanks and piled
piers;
(3) offshore engineering operation vessels;
(4) power plants and their fittings, including internal combustion
engines, steam turbines, steam engines, generators and electric motors and
their control equipment and devices;
(5) injection equipment and fittings, including water injection equipment,
gas injection equipment and water quality or gas treatment facilities;
(6) well water packers and underground blowout preventers;
(7) lifting equipment and tools;
(8) oil (gas) transportation equipment, pipelines and their gate valves
and pipe fittings; intermediate stations and shore terminal equipment and
their gate valves and pipe fittings, including various machines and pumps
and fluid separation, heat exchange, purifying and pressurizing devices,
various measuring, monitoring and parameter indicating meters, various
gate valves and pipe fittings; various electrical instruments and meters
and cables.
2. Those for automation remote control, and remote monitoring:
(1) including various devices and instruments and meters;
(2) air-conditioning installation.
III Parts, components and materials, the requirement for import of which
has been verified and approved for the manufacture in China of machinery
and equipment for offshore oil exploitation operation.
IV The Ministry of Petroleum Industry shall be responsible for examining
and approving whether it is necessary for the above materials to be
purchased from abroad.
Note:
[*1] The Interim Customs Law of the People's Republic of China has been
superseded by the Customs 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


广西壮族自治区南宁市人民政府


南宁市已购公有住房上市出售管理办法


南宁市人民政府令

第3号

　　《南宁市已购公有住房上市出售管理办法》已经2012年2月17日市第十三届人民政府第9次常务会议审议通过，现予公布，自2012年5月1日起施行。


　　市　长：周红波

　　二〇一二年三月十五日



　　第一条　为了进一步深化我市住房制度改革，规范已购公有住房上市出售活动，根据有关规定，结合本市实际，制定本办法。

　　第二条　本办法所称已购公有住房是指按照住房制度改革政策以成本价或者经济适用住房指导价格购买的单位公有住房、直管公房以及单位全额集资建设的住房。

　　第三条　本市行政区域内已购公有住房首次进入市场出售的管理适用本办法。

　　第四条　市、县人民政府住房保障和房产管理部门负责已购公有住房上市出售的监督管理工作。住房制度改革管理机构具体负责已购公有住房上市出售的审批工作。国土资源、税务等有关部门根据各自职责，负责已购公有住房上市出售的相关工作。

　　第五条　属于下列情形的已购公有住房不得上市出售：

　　（一）政府决定征收并予以公告的；

　　（二）产权共有但未经共有人同意的；

　　（三）已设定抵押但未经抵押权人同意的；

　　（四）未缴纳土地出让金或者相当于土地出让金价款的；

　　（五）未购买分摊的共用部分建筑面积的；

　　（六）按照住房制度改革政策的规定只购买部分产权的；

　　（七）违反住房制度改革政策规定，尚未作纠正处理的；

　　（八）依据有关规定暂不宜上市出售的。

　　第六条　上市出售尚未购买分摊的共用部分建筑面积的已购公有住房的，应当补充购买分摊的共用部分建筑面积。补充购买分摊的共用部分建筑面积的价格，按照上市出售已购公有住房当年市人民政府批准的出售公有住房的价格确定。

　　第七条　本办法实施之前已上市出售但尚未购买分摊的共用部分建筑面积的已购公有住房，买受人将该房屋再次上市出售时，应当按照再次出售当年的出售公有住房超标面积的市场价格，补充购买该房屋所分摊的共用部分建筑面积。

　　第八条　购买分摊的共用部分建筑面积后，房屋所有权人应当向房屋登记机构申请房屋所有权变更登记。

　　第九条　出售共用部分建筑面积的价款，转入原产权单位的售房款专户。原产权单位撤销的，共用部分建筑面积价款转入接收单位的售房款专户。

　　第十条　已购公有住房上市出售，应当按照有关规定向国土资源部门缴纳土地出让金或者相当于土地出让金的价款，申请办理土地登记，领取土地权利证书。

　　本办法实施之前已经上市出售但尚未办理土地使用权出让手续的已购公有住房，买受人将该房屋再次上市出售时，应当按照前款规定补办土地使用权出让手续。

　　第十一条　按照住房制度改革政策的规定只购买部分产权的公有住房，房屋所有权人按该房屋上市出售当年市人民政府批准的出售公有住房的价格补充购买房屋的其余部分产权后，可以上市出售。

　　第十二条　需上市出售已购公有住房的，应当向住房制度改革管理机构申请。申请时应当提交已购公有住房上市出售申请书、申请人身份证明、房屋权属证书、土地权利证书、购买分摊的共用部分建筑面积凭证等材料。

　　申请材料齐全的，住房制度改革管理机构应当自受理之日起15个工作日内出具是否批准出售的审核意见。

　　第十三条　已购公有住房出售申请经住房制度改革管理机构批准后，房屋买卖双方当事人应当向房屋登记机构申请房屋所有权转移登记。

　　申请房屋所有权转移登记除根据房屋登记的有关要求提交相关材料外，还应当提交住房制度改革管理机构批准出售已购公有住房的意见书、土地权利证书、已补交土地使用权出让金凭证等材料。

　　第十四条　已购公有住房上市出售并办理房屋所有权转移登记后，房屋买卖双方当事人应当依法向国土资源部门申请办理土地使用权变更登记。

　　第十五条　已购公有住房上市出售后，原房屋所有权人不得再购买、租用公有住房，不得参加单位全额集资建房。

　　第十六条　违反本办法第十五条规定，将已购公有住房上市出售后，又购买、租用公有住房或者参加单位全额集资建房的，市住房保障和房产管理部门应当责令其退回所购买、租用的公有住房和参加单位全额集资建房取得的房屋。

　　隐瞒真实情况，提供虚假证明材料购买、租用公有住房的，可以并处5000元以上1万元以下罚款；隐瞒真实情况，提供虚假证明材料参加单位全额集资建房的，可以并处1万元以上3万元以下罚款。

　　第十七条　在办理已购公有住房上市出售审查、登记过程中，有关部门工作人员玩忽职守、滥用职权、徇私舞弊、贪污受贿的，由其所在单位或者上级主管部门按有关规定给予行政处分；构成犯罪的，依法追究刑事责任。

　　第十八条　因互换、赠与、继承、房屋分割、合并、以房屋出资入股等情形，导致已购公有住房所有权发生转移的，按照本办法规定执行。

　　第十九条　本办法自2012年5月1日起施行，2000年5月31日起施行的《南宁市已购公有住房上市交易暂行办法》（南宁市人民政府令第35号）同时废止。