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国家税务局关于中国银行为“三贷”业务申请免征印花税问题的复函

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国家税务局关于中国银行为“三贷”业务申请免征印花税问题的复函

国家税务总局


国家税务局关于中国银行为“三贷”业务申请免征印花税问题的复函
国税地函发[1992]16号

1992-06-14国家税务总局


中国银行信贷二部:
  你行中行贷四(91)129号文收悉。经研究,现函复如下:
  一、《中华人民共和国印花税暂行条例施行细则》第十三条第(二)、(三)款的规定,其中,无息、贴息贷款合同是指我国的各专业银行按照国家金融政策发放的无息贷款及由各专业银行发放并按有关规定由财政部门或中国人民银行给予贴息的贷款项目所签订的贷款合同。外国政府或者国际金融组织向我国政府及国家金融机构提供优惠贷款所书立的合同,是指由外国政府或者国际金融组织提供资金,具有援助性质的优惠贷款项目所签订的政府间的协议。因此,买方信贷及混合贷款中的商业性贷款性质上不同于政府贷款。
  二、你行与国内用款单位签订的转贷合同与“三贷”合同(政府贷款、买方信贷、混合贷款)所依据的法律文件不同,签订合同的当事人不同,在借贷经济业务中形成了新的权利义务关系,不是同一签约行为,而是两类不同的合同。
  因此,你行的混合贷款、买方信贷合同与转贷合同均应按印花税的有关规定缴纳印花税。




国家税务总局

一九九二年六月十四日



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MERCHANT SHIPPING (REGISTRATION) ORDINANCE

Hong Kong


MERCHANT SHIPPING (REGISTRATION) ORDINANCE
 (CHAPTER 415)
 ARRANGEMENT OF SECTIONS
  
  ion.
  
  I    PRELIMINARY
  hort title
  nterpretation
  pplication of Ordinance to certain structures, etc.
  
  II    ADMINISTRATION
  egistrar of Ships
  nstructions
  rotection of public officers
  
  III   THE REGISTER
  egister of ships
  nspection, etc. of register
  ectification of register
  Correction of clerical errors in register
  
  IV    REGISTRATION OF SHIPS
  
  strable ships and interests
  Registrable ships
  Registration of property in ships
  
  urement and identification of ships
  Tonnage regulations
  Tonnage and description of ships
  Tonnage of ships registered, etc. outside Hong Kong
  Ship names regulations
  Rules as to ship names
  Marking of ship
  
  stration procedures
  Application for registration
  Declarations by and on behalf of owners and demise charterers
  Evidence on first registration
  Refusal of registration
  Entry of particulars in the register
  Certificate of registry
  Retention of documents
  Port of registry
  
  isional registration
  Application for provisional registration
  Entry of particulars in the register on provisional registration
  Period of provisional registration
  Certificate of provisional registration
  Retention of documents on provisional registration
  Application of Ordinance in relation to ships provisionally
registered
  
  etc. of certificates and flags
  Custody of certificate
  Use of improper certificate
  Replacement of lost, etc. certificate
  Application of preceding sections to certificate of provisional
  registry
  Proper colours
  
  V    TRANSFERS AND TRANSMISSIONS
  Application and interpretation of Part V
  Transfer of ships
  Declaration of transfer
  Registration of transfer
  Transmission of ship by operation of law
  
  VI    MORTGAGES
  Definitions in Part VI
  Mortgage of ship
  Priority of mortgages, etc.
  Mortgagee not treated as owner
  Mortgagee to have power of disposal
  Transfer of mortgage
  Transmission of mortgage by operation of law
  Discharge of mortgage
  Power of disposal by owner
  Trusts not recognized
  Equities not excluded
  
  VII   CLOSURE OF REGISTRATION
  
  es of owners, etc. in relation to registrability of ships
  Notice of change of address, etc. of owner
  Notice of dissolution, etc. of body corporate owner or charterer
  Notice of termination of demise charter
  Notice of loss, transfer, etc. of ship
  Delivery of foreign certificate of deletion
  
  ure of registration
  Owner seeking closure of registration
  Closure on receipt of notice concerning registrability
  Closure on failure to comply with requirements of Ordinance
  Closure on failure to pay fees or charges
  Closure on failure of representative person to act, etc.
  Closure by direction generally
  Issue of certificate of deletion
  Delivery of certificate of registry on closure
  Register entries relating to mortgages
  
  VIII   REPRESENTATIVE PERSONS
  Representative person
  Notice of change of business by representative person
  Notice of intention to cease acting
  Duties, etc. of representative person
  Notice to replace representative person
  
  IX    GOVERNMENT SHIPS
  Meaning of "Government ship"
  Registrability of Government ships
  Application for registration of Government ship
  Entry of particulars of Government ship in the register
  Certificate of registry of Government ship
  Retention of documents relating to Government ship
  Transfer of registered Government ship
  Application of Ordinance to Government ships
  
  X    MISCELLANEOUS
  Alterations to ships
  Registration a new
  Grant of new certificate of registry
  Mode of making declarations
  Power of Registrar to dispense with declarations, etc.
  False declarations or information
  Documents, copies and admissibility in evidence
  Service of documents
  Taking detained ship to sea
  Fees and charges regulations
  References to ship registered in Hong Kong
  Amendment of Schedules
  Time limit for criminal proceedings
  
  XI    TRANSITIONAL SHIPS
  Interpretation of Part XI
  Ships registered under the Act
  Ships not yet registered under the Act
  Entry of particulars in respect of transitional ships
  Certificate of registry for transitional ships
  Retention of documents for transitional ships
  Return of certificates issued under the Act
  Transitional ship ceasing to be registrable
  Application of Ordinance to transitional ships
  
  XII   CONSEQUENTIAL AND SAVINGS PROVISIONS
  Application of Merchant Shipping Acts
  Savings, amendments and repeals
  
  dule 1. Proper colours of a registered ship
  dule 2. Specified Ordinances
  dule 3. Application of Ordinance to Government ships
  dule 4. Application of Ordinance to transitional ships
  dule 5. Amendments and repeals
  
  rdinance to provide for the registration of ships in Hong Kong
and for
  ted matters.
  ecember 1990] L. N. 366 of 1990
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Merchant Shipping 
(Registration)
  nance.
  
  nterpretation
  In this Ordinance, unless the context otherwise requires-
  horized surveyor" means a surveyor appointed by a Certifying
Authority
  rred to in section 13 for the purposes of the tonnage regulations;
  lder's certificate" in relation to a ship, means a certificate 
signed
  he builder of the ship and containing a true account of-
  the proper denomination and tonnage of the ship, as estimated by
him;
  the date when and place where the ship was built; and
  the name of the person on whose account the ship was built;
  tificate of deletion" means a certificate of deletion issued 
under
  ion 65; "certificate of provisional registry" means a 
certificate of
  isional registry granted under section 30 and a new 
certificate of
  isional registry granted under section 35;
  tificate of registry" means a certificate of registry granted 
under
  ion 24, 77 or 98 and a new certificate of registry granted 
under
  ion 35 or 83; "certificate of survey" means a certificate 
granted by
  uthorized surveyor under section 14;
  tificate or declaration of marking", in relation to a ship, means-
  a certificate signed by an authorized surveyor; or
  a declaration made in Hong Kong by one or more of the owners or
by the
  se charterer of the ship,
  ifying or declaring, as the case may be, that the ship's name and
port
  egistry have been marked as directed by the Registrar;
  mencement date" means the date appointed by the Governor under
section
  ) for the coming into operation of this Ordinance;
  ise charter" means a charter party by which a ship is chartered
or let
  emise and under which the demise charterer has the possession of 
the
  and has sole control of all matters relating to the navigation 
and
  ation of the ship including employment of the master and crew;
"demise
  terer" means the charterer of a ship under a demise charter, 
and in
  tion to a registered or provisionally registered ship means a 
person
  stered as demise charterer under this Ordinance;
  ector" means the Director of Marine;
  eign certificate of deletion", in relation to a ship, 
means a
  ificate or other document issued by the relevant authority of a 
place
  ide Hong Kong and certifying or stating, as the case may be, to 
the
  ct that the ship has been deleted from the register of ships in 
that
  e;
  ernment" means the Government of Hong Kong;
  ntity card", in relation to any person, means an identity card 
issued
  hat person under the Registration of Persons Ordinance (Cap.
177);
  tructions" means administrative instructions issued by the 
Director
  r section 5; "lodged" means delivered to and accepted by the
Registrar
  ccordance with this Ordinance;
  ter" includes every person (except a pilot) having command or 
charge
  ny ship;
  er", in relation to a registered or provisionally registered 
ship,
  s a person registered as owner under this Ordinance; 
"provisionally
  stered", in relation to a ship, means provisionally registered 
under
  ion 28;
  
  lified person" has the meaning assigned to it by section 11 (4);
  ister" means the register of ships kept under section 7;
  istered", in relation to a ship, means registered 
under  this
  nance;
  istrable", in relation to a ship, means able to be registered 
under
  Ordinance;
  Registrar" means any person appointed as a Registrar of Ships 
under
  ion 4 (1) and, where the term is used in connection with a power 
or
  tion for the time being exercised by the Director pursuant to 
section
  ), includes the Director;
  resentative person", in relation to a ship, means the 
representative
  on for the time being appointed in relation to the ship under 
section
  
  p" means, subject to section 3, every description of vessel
capable of
  gating in water not propelled by oars, and includes any ship, boat 
or
  t and an air-cushion vehicle or similar craft used wholly or
partly in
  gation in water; "tonnage regulations" means regulations as 
to the
  age of ships made under section 13.
  Where in relation to a ship or to any matter connected with a ship
any
  ision of this Ordinance-
  imposes a duty or liability on either of the owner or demise
charterer
  he ship; or
  provides for the service of notice on either of the owner or 
demise
  terer of the ship, the provision shall be construed as imposing 
the
  or liability or providing for the service of notice-
  in the case of a ship registered or to be registered by 
virtue of
  ion 11 (1) (a), on the owner; or
  in the case of a ship registered or to be registered by virtue 
of
  ion 11 (1) (b), on the demise charterer, but nothing 
in this
  ection shall prejudice or affect the operation of that provision
in so
  as it imposes the duty or liability, or provides for the 
service of
  ce, as the case may be, on any person other than the owner or 
demise
  terer.
  pplication of Ordinance to certain structures, etc.
  Director may by notice published in the Gazette provide that a 
thing
  gned or adapted for use at sea and described in the notice is 
or is
  to be treated as a ship for the purpose of any provision of 
this
  nance specified in the notice, and any such notice may-
  make different provision in relation to different occasions; and
  if it provides that a thing is to be treated as a ship for the
purpose
  provision specified in the notice, provide that the provision 
shall
  effect in relation to the craft with such modifications as 
are so
  ified.
 PART II ADMINISTRATION
  
  egistrar of Ships
  The Director shall in writing appoint one or more public 
officers to
  egistrars of Ships.
  The Registrar shall have such powers, functions and duties 
as are
  erred or imposed upon him by this Ordinance or any other law.
  Without prejudice to subsection (2), the Director shall have and 
may
  cise the powers and functions of the Registrar referred to in 
that
  ection.
  nstructions
  The Director may issue to the Registrar and to other public 
officers
  administrative instructions not inconsistent with this 
Ordinance as
  appear to him to be necessary or expedient for the better carrying
out
  he provisions of this Ordinance.
  The Director shall publish such instructions in such manner as
he sees
  
  Where in this Ordinance there is reference to a specified 
form or
  er-
  that form or manner may be specified by the Director in 
instructions;
  
  if the instructions so provide, deviations from the specified
form or
  er not affecting the substance thereof shall not invalidate that 
form
  anner.
  The Registrar and any other public officer shall comply 
with any
  ructions issued to him.
  rotection of public officers
  No public officer shall be personally liable for any damage,
injury or
  suffered or incurred by any person as a result of any act done 
or
  sion made by the public officer in good faith in the 
exercise or
  ormance or purported exercise or performance of any power,
function or
  under this Ordinance.
  The protection conferred on public officers by subsection 
(1) in
  ect of any act or omission shall not in any way affect any 
liability
  he Crown in tort for that act or omission.
 PART III THE REGISTER
  
  egister of ships
  The Registrar shall keep a register of ships 
registered  or
  isionally registered under this Ordinance.
  The register shall contain such particulars in respect of 
ships,
  rs and their respective interests in ships, demise 
charterers,
  gagees and representative persons as are prescribed.
  The register may be kept in legible or non-legible form but if
kept in
  legible form any entry in the register shall be capable of 
being
  oduced in legible form.
  
  nspection, etc. of register
  person may, on payment of the prescribed fee-
  inspect the register in legible form;
  require to be furnished with a copy of, or extract from, any entry 
in
  register in legible form; or
  require such copy or extract to be certified as a true copy by 
or on
  lf of the Registrar.
  ectification of register
  Where it appears to any person interested that there is a 
material
  r in the register, he may apply in writing to the 
Director for
  ification of the register.
  Upon receipt of an application under subsection (1) the Director 
may,
  n his opinion there is a material error in the register-
  direct the Registrar to rectify the register; or
  subject to subsection (3), require the applicant to apply to the 
High
  t for rectification of the register.
  Subsection (2) (b) shall not apply in any case where, in the 
opinion
  he Director, the material error is due to the negligence or wilful
act
  mission of the Registrar.
  Notice of an application to the High Court under this 
section for
  ification shall be served by the applicant on the Director 
and the
  ctor may appear and be heard in the proceedings.
  The High Court may, in proceedings under this section-
  make such order as it thinks fit concerning the rectification of 
the
  ster; and
  decide any question that it is necessary or expedient to 
decide
  erning such rectification.
  A copy of an order under subsection (5) shall be served 
on the
  ctor and the Registrar.
  The Registrar shall-
  comply with any direction to rectify the register under
subsection (2)
  
  upon receipt of the copy of an order served under subsection (6), 
and
  he order so requires, rectify the register accordingly.
  For the purposes of this section-
  there is a material error in the register if there is an error
of fact
  ubstance in the register;
  without limiting the generality of paragraph (a), there is a 
material
  r in the register if-
  an entry is omitted from the register;
  an entry is made in the register without sufficient cause;
  ) an entry wrongly exists in the register; or
  there is an error or defect in an entry in the register; and
  the reference in paragraph (b) (i) to an entry omitted 
from the
  ster shall be read as including a reference to a matter 
that is
  ired or permitted by this Ordinance to be entered, or to remain, 
in
  register but is not entered in, or is removed from, the register.
  The jurisdiction of the High Court under this section may be
exercised
  he Registrar of the Supreme Court or a Master thereof.
  Correction of clerical errors in register
  Registrar may correct, or cause to be corrected, any clerical
error or
  ous mistake in the register.
 PART IV REGISTRATION OF SHIPS
  
 Registrable ships and interests
  
  Registrable ships
  Subject to this Ordinance, a ship is registrable if-
  a majority interest in the ship is owned by one or more 
qualified
  ons; or
  the ship is operated under a demise charter by a body corporate 
being
  alified person (whether or not a majority interest in the 
ship is
  d by one or more qualified persons), and a representative 
person is
  inted in relation to the ship.
  A registered ship ceases to be registrable if-
  being a ship registered by virtue of subsection (1) (a), a 
majority
  rest in the ship ceases to be owned by one or more qualified
persons;
  being a ship registered by virtue of subsection (1) (b)--
  the ship ceases to be operated under a demise charter by 
a body
  orate being a qualified person (whether by reason of the 
termination
  he demise charter or otherwise);
  the ship or any share in or part of the ship is 
transferred or
  smitted; or
  ) the rights of the demise charterer under the demise 
charter are
  gned;
  the ship is taken in war or hostilities, as a result of which 
the
  r or demise charterer has lost control over the operation of the
ship;

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中华人民共和国政府林业部与苏维埃社会主义共和国联盟国家森林委员会关于林业合作的协定

中国政府林业部 苏联国家森林委员会


中华人民共和国政府林业部与苏维埃社会主义共和国联盟国家森林委员会关于林业合作的协定


(签订日期1990年8月1日 生效日期1990年8月1日)
  中华人民共和国林业部和苏维埃社会主义共和国联盟国家森林委员会(以下简称双方)
  认识到,在林业以及保护和合理利用森林资源方面发展国际科技和经济联系的重大意义;
  认为,林业的长期合作是十分必要的;
  指出,森林作为生态平衡的重要因素在维持和保护人类居住环境方面具有全球性意义;
  意识到,今后社会的进步和经济的发展要求对森林资源采取妥善对策,并且强化保护和改善周围环境的措施;
  表达了,各自在林业、保护和合理利用森林资源方面扩大和加强合作的愿望;
  根据“中苏经济、贸易、科技合作委员会第四次会议纪要”,“中苏经济、贸易、科技合作委员会科技合作常设分委员会第四届会议议定书”,以及双方一九八九年十二月八日在北京签署的“中华人民共和国林业部同苏联国家森林委员会关于加强林业合作的会谈纪要”,同意在平等、友好和互利的基础上开展相互间的科技交流和经济合作,并达成协议如下:

  第一条 双方在平等互利的基础上,在林业以及保护和合理利用森林资源方面开展合作。

  第二条
  1.本协定范围内的合作目的是促进林业发展中的重大问题的解决。
  2.双方同意就下列领域开展合作:
  ——林木遗传和育种
  ——森林更新、抚育
  ——森林经理
  ——森林防火和病虫害防治
  ——营林机械化和林业机械
  ——苗圃建设
  ——木材加工和利用
  3.在合作过程中,将特别重视双方共同感兴趣的林业问题。

  第三条 双方同意通过下列方式开展合作:
  ——合作研究
  ——交换科技情报、文献和研究成果
  ——举行双边会议、研讨会,发表报告、论文专著和交流解决双方共同感兴趣的林业问题的经验
  ——互派代表团、专家和进修培训人员
  ——吸收中国的工人和专家,共同从事营林、采伐运输、木材加工等工作以及利用中国的技术和工艺在苏联建设苗圃
  ——双方同意的其它合作形式包括建立合作经营企业

  第四条 根据本协定宗旨,双方鼓励并促进下属机构、组织、企业,遵循自己国家的法律和规定,建立和发展林业领域的接触和对口合作。
  有关合作形式、规模和条件等具体事宜由各对口单位进一步协商并签订相应合同。

  第五条
  1.执行本协定第四条所涉及的商务,财务和法律问题由双方相应的组织会商解决。
  2.执行本协定第三条涉及双方互换代表团进修、培训、出席双边会议和合作研究人员国际旅费自理,食宿、交通费由接待方负担。
  3.如果提供科技情报一方未在提交时声明该情报未经特别认可不得使用,则双方可以将合作过程中得到的上述科技情报自由地用于研究、设计和生产。本条提到的情报只有在提供情报一方认可后才能转让给第三方。
  4.交换资料或种苗等,承担方负责邮寄至接受方指定的单位,其费用由承担方负担。
  5.双方对下属机构、组织和企业在本协定基础上签订的合同不承担责任。

  第六条 双方同意成立中华人民共和国林业部和苏联国家森林委员会工作组,负责商定、组织相互之间的科技合作事宜,协调相互之间的经济合作事宜,工作组由每一方各五人组成。工作组每年开会一次,分别在两国轮流举行。
  双方指定中华人民共和国林业部外事司和苏联国家森林委员会对外经济联络司为本协定的联络机构。

  第七条 本协定自签字之日起生效,有效期五年。如果任何一方在本协定期满前六个月没有以书面形式提出终止或修改意见,则本协定有效期将自动延续五年,并依此顺延。
  本协定活动的中止,不影响双方下属机构、组织和企业间已签订的合同的继续执行。
  本协定于一九九0年八月一日在莫斯科签订,各一式两份,用中、俄文字书就,两种文本具有同等效力。

    中华人民共和国        苏维埃社会主义共和国联盟
     林 业 部           国家森林委员会
      代 表             代   表
      高德占              伊萨耶夫
     (签字)             (签字)