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中华人民共和国水下文物保护管理条例(附英文)

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中华人民共和国水下文物保护管理条例(附英文)

国务院


中华人民共和国水下文物保护管理条例(附英文)

1989年10月20日,国务院

第一条 为了加强水下文物保护工作的管理,根据《中华人民共和国文物保护法》的有关规定,制定本条例。
第二条 本条例所称水下文物,是指遗存于下列水域的具有历史、艺术和科学价值的人类文化遗产:
(一)遗存于中国内水、领海内的一切起源于中国的、起源国不明的和起源于外国的文物;
(二)遗存于中国领海以外依照中国法律由中国管辖的其他海域内的起源于中国的和起源国不明的文物;
(三)遗存于外国领海以外的其他管辖海域以及公海区域内的起源于中国的文物。
前款规定内容不包括一九一一年以后的与重大历史事件、革命运动以及著名人物无关的水下遗存。
第三条 本条例第二条第(一)、(二)项所规定的水下文物属于国家所有,国家对其行使管辖权;本条例第二条第(三)项所规定的水下文物,国家享有辨认器物物主的权利。
第四条 国家文物局主管水下文物的登记注册、保护管理以及水下文物的考古勘探和发掘活动的审批工作。
地方各级文物行政管理部门负责本行政区域水下文物的保护工作,会同文物考古研究机构负责水下文物的确认和价值鉴定工作。对于海域内的水下文物,国家文物局可以指定地方文物行政管理部门代为负责保护管理工作。
第五条 根据水下文物的价值,国务院和省、自治区、直辖市人民政府可以依据《中华人民共和国文物保护法》第二章规定的有关程序,确定全国或者省级水下文物保护单位、水下文物保护区,并予公布。
在水下文物保护单位和水下文物保护区内,禁止进行危及水下文物安全的捕捞、爆破等活动。
第六条 任何单位或者个人以任何方式发现本条例第二条第(一)、(二)项所规定的水下文物,应当及时报告国家文物局或者地方文物行政管理部门;已打捞出水的,应当及时上缴国家文物局或者地方文物行政管理部门处理。
任何单位或者个人以任何方式发现本条例第二条第(三)项所规定的水下文物,应当及时报告国家文物局或者地方文物行政管理部门;已打捞出水的,应当及时提供国家文物局或者地方文物行政管理部门辨认、鉴定。
第七条 水下文物的考古勘探和发掘活动应当以文物保护和科学研究为目的。任何单位或者个人在中国管辖水域进行水下文物的考古勘探或者发掘活动,必须向国家文物局提出申请,并提供有关资料。未经国家文物局批准,任何单位或者个人不得以任何方式私自勘探或者发掘。
外国国家、国际组织、外国法人或者自然人在中国管辖水域进行水下文物的考古勘探或者发掘活动,必须采取与中国合作的方式进行,其向国家文物局提出的申请,须由国家文物局报经国务院特别许可。
第八条 任何单位或者个人经批准后实施水下文物考古勘探或者发掘活动,活动范围涉及港务监督部门管辖水域的,必须报请港务监督部门核准,由港务监督部门核准划定安全作业区,发布航行通告。
第九条 任何单位或者个人实施水下文物考古勘探或者发掘活动时,还必须遵守中国其他有关法律、法规,接受有关部门的管理;遵守水下考古、潜水、航行等规程,确保人员和水下文物的安全;防止水体的环境污染,保护水下生物资源和其他自然资源不受损害;保护水面、水下的一切设施;不得妨碍交通运输、渔业生产、军事训练以及其他正常的水面、水下作业活动。
第十条 保护水下文物有突出贡献,符合《中华人民共和国文物保护法》第二十九条各项规定情形的,给予表彰、奖励。
违反本条例第五条、第六条、第七条的规定,破坏水下文物,私自勘探、发掘、打捞水下文物,或者隐匿、私分、贩运、非法出售、非法出口水下文物,具有《中华人民共和国文物保护法》第三十条、第三十一条各项规定情形的,依法给予行政处罚或者追究刑事责任。
违反本条例第八条、第九条的规定,造成严重后果的,由文物行政管理部门会同有关部门责令停止作业限期改进或者给予撤销批准的行政处罚,可以并处一千元至一万元的罚款。
第十一条 本条例由国家文物局负责解释。
第十二条 本条例的实施细则由国家文物局制定。
第十三条 本条例自发布之日起施行。

REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE AD-MINISTRATION OF THE WORK FOR THE PROTECTION OF UNDERWATER CULTURAL RELICS

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)
REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE AD-
MINISTRATION OF THE WORK FOR THE PROTECTION OF UNDERWATER CULTURAL RELICS
(Promulgated by Decree No. 42 of the State Council of the People's
Republic of China on October 20, 1989 and effective as of the date of
promulgation)
Article 1
These Regulations are formulated in accordance with the pertinent
provisions of the Law of the People's Republic of China for the Protection
of Cultural Relics for the purpose of strengthening the administration of
the work for the protection of underwater cultural relics.
Article 2
The term "underwater cultural relics" referred to in these Regulations
denotes the human cultural heritage that has historic, artistic and
scientific values and that remains in the following waters:
(1) all the cultural relics of Chinese origin, or of unidentified origin,
or of foreign origin that remain in the Chinese inland waters and
territorial waters;
(2) cultural relics that are of Chinese origin or of unidentified origin
that remain in sea areas outside the Chinese territorial waters but under
Chinese jurisdiction according to the Chinese law;
(3) cultural relics of Chinese origin that remain in sea areas outside the
territorial waters of any foreign country but under the jurisdiction of a
certain country, or in the high seas. The provisions in the preceding
paragraphs shall not cover objects that have remained underwater since
1911 that have nothing to do with important historical events,
revolutionary movements or renowned personages.
Article 3
The ownership of the underwater cultural relics specified in Paragraphs
(1) and (2) of Article 2 of these Regulations shall reside in the state
and the state shall exercise jurisdiction over them; with respect to
underwater cultural relics specified in Paragraphs (3) of Article 2 of
these Regulations, the state shall have the right to identify the owners
of the objects.
Article 4
The State Administration for Protection of Cultural Relics shall be the
competent authority in charge of the registration of underwater cultural
relics, of the administration of the protection thereof, and of the work
of examination and approval concerning the archaeological exploration and
excavation activities with respect to underwater cultural relics.
Administrative departments for cultural relics at various levels in the
localities shall be in charge of the protection of the underwater cultural
relics in their respective administrative regions and shall, in
conjunction with the archaeological and research institutions for cultural
relics, be in charge of the work to identify and assess the value of
underwater cultural relics. With respect to underwater cultural relics in
sea waters, the State Administration for Protection of Cultural Relics may
designate the administrative departments for cultural relics in the
localities to be in charge of the administration of the work for the
protection of underwater cultural relics.
Article 5
On the basis of the value of underwater cultural relics, the State Council
and the people's governments of the provinces, autonomous regions and
municipalities directly under the Central Government may in accordance
with the pertinent procedures specified in the provisions in Chapter II of
the Law of the People's Republic of China for the Protection of Cultural
Relics, determine the underwater cultural relics protection units and
underwater cultural relics reserves at the national or provincial levels
and publicly announce them.
Within the limits of the underwater cultural relics protection units and
underwater cultural relics reserves, any activities that may jeopardize
the safety of the underwater cultural relics, such as fishing and
demolitions, shall be prohibited.
Article 6
Any units or individuals that have discovered by any means underwater
cultural relics specified in Paragraphs (1) and (2) of Article 2 of these
Regulations shall report promptly to the State Administration for
Protection of Cultural Relics or to the administrative departments for
cultural relics in the localities and those that have been fished up shall
be handed over promptly to the State Administration for Protection of
Cultural Relics or to the administrative departments for cultural relics
in the localities to be properly dealt with.
Any units or individuals that have discovered by any means underwater
cultural relics specified in Paragraph (3) of Article 2 of these
Regulations shall report promptly to the State Administration for
Protection of Cultural Relics or to the administrative departments for
cultural relics in the localities and those that have been fished up shall
be turned in promptly to the State Administration for Protection of
Cultural Relics or to the administrative departments for cultural relics
in the localities to be identified and assessed.
Article 7
Archaeological exploration and excavation activities with respect to
underwater cultural relics shall have, as their objective, the protection
of cultural relics and scientific research. Any units or individuals that
intend to conduct in the waters under Chinese jurisdiction archaeological
exploration or excavation activities with respect to underwater cultural
relics shall apply to the State Administration for Protection of Cultural
Relics and submit the relevant data. Without approval by the State
Administration for Protection of Cultural Relics, no units or individuals
may conduct by any means unauthorized exploration or excavation.
Foreign countries, international organizations and foreign legal persons
or natural persons that are to conduct in the waters under Chinese
jurisdiction archaeological exploration or excavation activities shall do
so in cooperation with the Chinese side and shall submit their application
therefor to the State Administration for Protection of Cultural Relics,
which shall further submit it to the State Council of the People's
Republic of China for special approval.
Article 8
With respect to any units or individuals that have been permitted to
effect archaeological exploration or excavation activities with respect to
underwater cultural relics, if the range of their activities covers water
under the jurisdiction of the harbour superintendancy, the case shall be
reported to the harbour superintendancy for verification and approval and
the harbour superintendancy shall, upon verification and approval,
delineate the safe operation area(s) and put out a navigation notice.
Article 9
Any units or individuals that are effecting archaeological exploration or
excavation activities with respect to underwater cultural relics shall, in
addition to complying with these Regulations, abide by other laws and
regulations of China and accept the administration by the departments
concerned, shall observe rules concerning underwater archaeological
activities, diving and navigation and ensure the safety of the personnel
and the underwater cultural relics, shall prevent the water from
environmental pollution and protect the underwater biological resources
and other natural resources from damage, shall protect all the surface and
underwater facilities and may not obstruct communication and
transportation, fishery production, military drills and other normal
surface and underwater operations and activities.
Article 10
Those who have made outstanding contributions to the protection of
underwater cultural relics, if the circumstances are in conformity with
those specified in the provisions in Article 29 of the Law of the People's
Republic of China for the Protection of Cultural Relics, shall be
commended or rewarded.
Those who, in violation of the provisions in Articles 5, 6 and 7 of these
Regulations, damage underwater cultural relics, or explore, excavate or
dredge up underwater cultural relics without authorization, or hide, share
secretly, traffic in, illicitly sell or illicitly export underwater
cultural relics, if the circumstances are found to be those specified in
the provisions in Articles 30 and 31 of the Law of the People's Republic
of China for the Protection of Cultural Relics, shall be given
administrative sanctions or have their criminal liability investigated in
accordance with the law. With respect to those who violate the provisions
in Article 8 and 9 of these Regulations, if the violation has resulted in
serious consequences, the administrative department for cultural relics
shall, in conjunction with the departments concerned, order the operation
to be suspended and set a deadline for correction or shall give such
administrative sanctions as withdrawing the approval granted, with an
additional imposition of a fine ranging from Renminbi 1,000 yuan to 10,000
yuan.
Article 11
The State Administration for Protection of Cultural Relics shall be
responsible for the interpretation of these Regulations.
Article 12
The rules for the implementation of these Regulations shall be formulated
by the State Administration for Protection of Cultural Relics.
Article 13
These Regulations shall go into effect as of the date of promulgation.


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国家税务总局关于契税征收管理若干具体事项的通知

国家税务总局


国家税务总局关于契税征收管理若干具体事项的通知
国家税务总局



北京、天津、河北、黑龙江、上海、江苏、浙江、安徽、福建、江西、山东、河南、湖北、湖南、广东、广西、海南、重庆、贵州、云南、陕西、宁夏、新疆、青海省(自治区、直辖市)及宁波、厦门、青岛、深圳市财政厅(局),山西、内蒙古、辽宁、吉林、四川、甘肃省(自治区
)及大连市地方税务局:
为了贯彻执行《中华人民共和国契税暂行条例》(以下简称《条例》)和《中华人民共和国契税暂行条例细则》(以下简称《细则》),现就契税征收管理中的若干具体事项通知如下:
一、征收机关。契税征收机关是主管农业税收征收管理工作的各级财政机关或者地方税务机关。
二、征收方式。契税征收应当以征收机关自征为主。目前自征确有困难的地区,经上一级征收机关批准,可以委托当地房屋管理部门、土地管理部门或者其他有关单位代征。对代征单位,征收机关应发给委托代征证书,进行政策和业务指导,确保将代征税款及时解缴入库。
三、减税、免税。按《条例》规定享受减税、免税的纳税人,可向当地征收机关书面提出减税、免税申请,并提供有关证明材料。征收机关应在严格审核后办理减税、免税手续。代征单位不得办理减税、免税手续。减税、免税的审批程序和办法,由省、自治区、直辖市征收机关具体规
定。
四、票证管理。为使征管工作逐步规范化,契税的纳税申报表、完税证格式全国统一,具体式样及有关说明另行规定。征收中需要的其他有关票证由省、自治区、直辖市征收机关统一制定格式和组织印制。
鉴于目前农村地区尚无专门的房屋产权管理机构和制度,征收机关在对农村地区的房屋产权转移征收契税时,应当在核实有关情况并确认转移的合法性后,给纳税人核发记载有房屋基本情况、房屋产权转移情况以及契税完纳情况的“契税完税凭证”。在发放房屋所有权证的城镇地区是
否发放“契税完税凭证”,由各地省级征收机关自定。“契税完税凭证”的参考格式及有关说明另行下发。
五、会计科目设置。《农业税收征解会计制度》中契税收入二级科目调整为:土地出让、土地转让、房屋买卖、房屋赠与、房屋交换、滞纳金和罚款收入。
六、征收经费。征收经费的来源和管理仍按现行办法执行。各地对征收经费要严格管理,专款专用,保证征收管理工作的开展。
对代征单位,征收机关可以付给代征手续费。代征手续费的支付比例,按财政部有关规定执行。
七、其他事项
除《条例》、《细则》已有明确规定者外,契税的征收管理参照《中华人民共和国税收征收管理法》等法律、法规执行。
凡1997年10月1日前已签订房地产权属转移合同,但未办理纳税手续的,对其征税处理仍按原政策执行。



1997年11月25日

长沙市人民政府关于印发《长沙市市属国有企业改革专项资金管理暂行规定》的通知

湖南省长沙市人民政府


长沙市人民政府关于印发《长沙市市属国有企业改革专项资金管理暂行规定》的通知

长政发〔2006〕18号

区、县(市)人民政府,市直机关各单位:
  现将《长沙市市属国有企业改革专项资金管理暂行规定》印发给你们,请认真遵照执行。

      长沙市人民政府
        二○○六年六月十二日


长沙市市属国有企业改革专项资金管理暂行规定

                   
  第一条 为进一步深化市属国有企业改革,妥善解决国有企业的历史遗留问题,帮助市属国有企业多渠道筹集改革资金并加强管理,根据我市实际,制定本暂行规定。
  第二条 在市财政局设立“市属国有企业改革专项资金”(以下简称专项资金)专户。
  第三条 专项资金的来源。
  (一)市人民政府视国有企业改革实际需要及财政财力情况每年从项目资金中安排一定数量的资金。  (二)市属企业国有资产处置净收入(益)。
  1、市属企业国有股权转让净收入:包括市属企业国有股权转让和直接参股的其他企业国有股权转让净收入(列入政府性股权处置管理范围的股权转让收入除外)。
  2、市属企业改制剩余国有资产处置收入:市属企业经批准进行产权制度改革,其净资产在扣减各项改革成本后出售给新组建公司取得的处置收入。
  3、市属国有企业产权制度改革中,移交各资产经营公司的资产及监管资产处置净收入及债务重组净收益:经批准核销的各项不良资产处置净残值收入;各项不计入改制资产范围移交给相关资产经营公司管理的资产处置(补偿)净收入;相关资产经营公司监管的债务重组净收益等。
  4、借支工业发展专项资金的企业归还的资金。
  5、市属改制企业资产变现,安置职工、清偿债务不再组建新公司的,理顺职工劳动关系现金标准补偿与实物标准补偿的差额转入。
  6、市属改制企业因土地使用权转让按规定取得的土地改变用途的增值返还款和购买的直管公房另行转让(含拆迁)形成的增值部分,在弥补改制净资产负数后的剩余部分。
  7、市属改制企业缴纳的税费,由财政集中结算返还用于市属企业改革的资金。
  8、其他有关收入。
  (三)市属企业国有产权收益。
  1、国有企业、国有独资公司的税后利润,除按规定提取盈余公积或经批准用于转增国家资本金以外的部分,市国资委作为出资人设立的国有控股、参股企业依法分享的股利、股息。
  2、国有企业、国有独资公司清算净收益,市国资委作为出资人设立的国有控股、参股企业清算后,由国有股东分享的清算净收益。
  第四条 专项资金的用途。
  (一)市属国有企业因关闭、破产人员安置费用缺口补助。
  (二)市属国有特困企业改制人员安置费用缺口补助。
  (三)市属困难国有企业欠交的社会保障费用补助。
  (四)市属国有企业分离办社会职能过渡期内财政补助。
  (五)市属困难国有企业改制因资金周转困难确无支付能力,按财政可返还的土地出让金数额,垫付支出。
  (六)市属企业改制中经市政府批准的其他支出。
  (七)其他经市政府批准的与改制相关的支出。
  第五条 专项资金的使用原则:
  (一)国有企业改革改制过程中发生的相关费用原则上由企业和产权拥有单位自行解决。企业改制净资产不足以支付经批准改制成本费用、无力支付职工社保费用欠款、欠发工资并经企业职代会讨论通过了企业整体改制方案或全员理顺劳动关系方案的企业,方可申请专项资金支持。
  (二)专项资金的安排使用实行“量入为出”,着眼于国有企业改革的全局合理安排。
  (三)专项资金的使用原则上应按年度开支计划进行。开支计划由市国资委、市企改办会同市财政局在年初根据国企改革规划进度及专项资金筹集计划编制,报市国有企业改革发展领导小组审定执行。
  第六条 专项资金审批与拨付:
  (一)市属国有企业申请专项资金,由企业按照市政府有关国有企业改制改革规定,制定企业的改革改制(破产)方案,通过市属企业主管部门向市企改办提交使用专项资金的申请报告。企业制定的改革改制(破产)方案,包括以下内容:改革的总体设想,人员安置方案,资产、债务处置方案以及资金筹集和资金使用计划等内容。企业主管部门应对企业的申请报告进行审查并提出意见。
  (二)市企改办组织市国资委、市财政局、市劳动保障局等进行审核并提出审核意见,按用款进度由市财政局报主管市长批准后拨付。
  第七条 本项资金属财政专项资金,由市财政局专户管理,专账核算。资金拨付时用于社会保障费用支付的,原则上直接拨付给市劳动保障业务经办机构,用于人员安置支付给个人的,原则上直接拨付改制企业再发放给个人,用于离休干部待遇支出的,直接支付给市离休干部管理机构。
  第八条 接受专项资金拨款的单位,应单独进行核算,确保资金专款专用。
  第九条 市属企业资产处置资金管理的特别规定:
  (一)市属企业改制经批准对占有的国有土地使用权出让应委托中介机构进行评估并报市国资委核准,在市国土资源局土地市场内挂牌交易,出让价格低于评估价值90%的,应报市国资委审核批准。市属企业改制涉及国有土地使用权出让其他管理事项仍按《长沙市人民政府办公厅关于印发〈关于市属企业改制国有土地使用权出让收入管理的暂行规定〉的通知》(长政办发〔2003〕14号)文件规定办理。
  (二)企业取得各类资产处置收入(含已核销资产的处置收入)实行财政专户存储,严格按“收支两条线”的原则,实行市财政与相关部门(单位)的“双控”管理。
  (三)“双控”账户资金实行专款专用,资金使用由企业提出申请,市国资委与市财政局审查(涉及企业改制成本的,还应经市企改办审核),报请主管市长批准后由市财政局办理拨付手续。
  (四)“双控”账户资金在支付应交税费、职工安置等费用后的节余资金由市财政局办理结转至专项资金专户的手续。
  第十条 市属国有企业主管部门要加强对专项资金的监督检查,专项资金的使用情况应向市企改办、市国资委、市财政局专题报告。审计、财政部门负责定期对专项资金使用情况进行审计监督和检查。对违反规定挤占、挪用、截留专项资金或其他违规违纪行为,按有关规定严肃查处。
  第十一条 本暂行规定自2006年7月1日起实施。