中华人民共和国印花税暂行条例(附英文)
国务院
中华人民共和国印花税暂行条例(附英文)
1988年6月24日国务院第九次常务会议通过,1988年8月6日中华人民共和国国务院令第十一号发布)
第一条 在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人,都是印花税的纳税义务人(以下简称纳税人),应当按照本条例规定缴纳印花税。
第二条 下列凭证为应纳税凭证:
(一)购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证;
(二)产权转移书据;
(三)营业帐薄;
(四)权利、许可证照;
(五)经财政部确定征税的其他凭证。
第三条 纳税人根据应纳税凭证的性质,分别按比例税率或者按件定额计算应纳税额,具体税率、税额的确定,依照本条例所附《印花税税目税率表》执行。
应纳税额不足1角的,免纳印花税。
应纳税额在1角以上的,其税额尾数不满5分的不计,满5分的按1角计算缴纳。
第四条 下列凭证免纳印共税:
(一)已缴纳印花税的凭证的副本或者抄本:
(二)财产所有人将财产赠给政府、社会福利单位、学校所立的书据;
(三)经财政部批准免税的其他凭证,
第五条 印花税实行由纳税人根据规定自行计算应纳税额,购买并一次贴足印花税票(以下简称贴花)的缴纳办法。
为简化贴花手续,应纳税额较大或者贴花次数频繁的,纳税人可向税务机关提出申请,采取以缴款书代替贴花或者按期汇总缴纳的办法。
第六条 印花税票应当粘贴在应纳税凭证上,并由纳税人在每枚税票的骑缝处盖戳注销或者画销。
已贴用的印花税票不得重用。
第七条 应纳税凭证应当于书立或者领受时贴花。
第八条 同一凭证,由两方或者两方以上当事人签订并各执一份的,应当由各方就所执的一份各自全额贴花。
第九条 已贴花的凭证,修改后所载金额增加的,其增加部分应当补贴印花税票。
第十条 印花税由税务机关负责征收管理。
第十一条 印花税票由国家税务局监制。票面金额以人民币为单位。
第十二条 发放或者办理应纳税凭证的单位,负有监督纳税人依法纳税的义务。
第十三条 纳税人有下列行为之一的,由税务机关根据情节轻重,予以处罚:
(一)在应纳税凭证上未贴或者少贴印花税票的,税务机关除责令其补贴印花税票外,可处以应补贴印花税票金额20倍以下的罚款;
(二)违反本条例第六条第一款规定的,税务机关可处以未注销或者画销印花税票金额10倍以下的罚款;
(三)违反本条例第六条第二款规定的,税务机关可处以重用印花税票金额30倍以下的罚款。
伪造印花税票的,由税务机关提请司法机关依法追究刑事责任。
第十四条 印花税的征收管理,除本条例规定者外,依照《中华人民共和国税收征收管理暂行条例》的有关规定执行。
第十五条 本条例由财政部负责解释;施行细则由财政部制定。
第十六条 本条例自1988年10月1日起施行。
附件:印花税税目税率表
印花税税目税率表
━━━━━━━┳━━━━━━━━━┳━━━━━┳━━━━━┳━━━━━
税 目 ┃ 范 围 ┃ 税 率 ┃纳税义务人┃ 说 明
━━━━━━━╋━━━━━━━━━╋━━━━━╋━━━━━╋━━━━━
1.购销合同┃包括供应、预购、 ┃按购销金 ┃立合同人 ┃
┃采购、购销结合及 ┃额0.3‰贴 ┃ ┃
┃协作、调剂、补偿、┃花 ┃ ┃
┃易货等合同 ┃ ┃ ┃
2.加工承揽┃包括加工、定作、 ┃按加工或 ┃立合同人 ┃
合同 ┃修缮、修理、印刷、┃承揽收入 ┃ ┃
┃广告、测绘、测试 ┃0.5‰贴 ┃ ┃
┃等合同 ┃花 ┃ ┃
3.建设工程┃包括勘察、设计合 ┃按收取费 ┃立合同人 ┃
勘察设计┃同 ┃用0.5‰贴 ┃ ┃
合同 ┃ ┃花 ┃ ┃
4.建筑安装┃包括建筑、安装工 ┃按承包金 ┃立合同人 ┃
工程承包┃程承包合同 ┃额0.3‰贴 ┃ ┃
合同 ┃ ┃花 ┃ ┃
┃ ┃ ┃ ┃
5.财产租赁┃包括租赁房屋、船 ┃按租金额 ┃立合同人 ┃
合同 ┃舶、飞机、机动车 ┃1‰贴 ┃ ┃
┃辆、机械、器具、 ┃花。税额 ┃ ┃
┃设备等合同 ┃不足1元 ┃ ┃
┃ ┃的按1元 ┃ ┃
┃ ┃贴花 ┃ ┃
┃ ┃ ┃ ┃
6.货物运输┃包括民用航空、铁 ┃按运输费 ┃立合同人 ┃单据作为
合同 ┃路运输、海上运输、┃用0.5‰贴 ┃ ┃合同使用
┃内河运输、公路运 ┃花 ┃ ┃的,按合
┃输和联运合同 ┃ ┃ ┃同贴花
7.仓储保管┃包括仓储、保管合 ┃按仓储保 ┃立合同人 ┃仓单或栈
合同 ┃同 ┃管费用 ┃ ┃单作为合
┃ ┃ ┃ ┃同使用
┃ ┃ ┃ ┃的,按合
┃ ┃ ┃ ┃同贴花
┃ ┃1‰贴花 ┃ ┃单据作为
8.借款合同┃银行及其他金融组 ┃按借款金 ┃立合同人 ┃合同使用
┃织和借款人(不包 ┃额0.05‰ ┃ ┃的,按合
┃括银行同业拆借) ┃贴花 ┃ ┃同贴花
━━━━━━━┻━━━━━━━━━┻━━━━━┻━━━━━┻━━━━━
印花税税目税率表(续一)
━━━━━━━┳━━━━━━━━━┳━━━━━┳━━━━━┳━━━━━
税 目 ┃ 范 围 ┃ 税 率 ┃纳税义务人┃ 说 明
━━━━━━━╋━━━━━━━━━╋━━━━━╋━━━━━╋━━━━━
9.财产保险┃所签订的借款合同 ┃按投保金 ┃ ┃单据作为
合同 ┃包括财产、责任、 ┃额0.03‰ ┃立合同人 ┃合同使用
┃保证、信用等保险 ┃贴花 ┃ ┃的,按合
┃合同 ┃ ┃ ┃同贴花
10.技术合同┃包括技术开发、转 ┃按所载金 ┃立合同人 ┃
┃让、咨询、服务等 ┃额0.3‰贴 ┃ ┃
┃合同。 ┃花 ┃ ┃
┃ ┃ ┃ ┃
11.产权转移┃包括财产所有权和 ┃按所载金 ┃立据人 ┃
书据 ┃版权、商标专用权、┃额0.5‰贴 ┃ ┃
┃专利权、专有技术 ┃花 ┃ ┃
┃使用权等转移书据 ┃ ┃ ┃
12.营业帐薄┃生产经营用帐册 ┃记载资金 ┃立帐簿人 ┃
┃ ┃的帐簿, ┃ ┃
┃ ┃按固定资 ┃ ┃
┃ ┃产原值与 ┃ ┃
┃ ┃自有流动 ┃ ┃
┃ ┃资金总额 ┃ ┃
┃ ┃0.5‰贴花 ┃ ┃
┃ ┃其他帐簿 ┃ ┃
┃ ┃按件贴花 ┃ ┃
┃ ┃5元。 ┃ ┃
13.权利、许┃包括政府部门发给 ┃按件贴花 ┃领受人 ┃
可证照 ┃的房屋产权证、工 ┃5元。 ┃ ┃
┃商营业执照、商标 ┃ ┃ ┃
┃注册证、专利证、土┃ ┃ ┃
┃地使用证 ┃ ┃ ┃
┃ ┃ ┃ ┃
━━━━━━━┻━━━━━━━━━┻━━━━━┻━━━━━┻━━━━━
(附英文)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX[*1]
(Adopted by the Ninth Executive Meeting of the State Council onJune 24, 1988 and promulgated by Decree No. 11 of the State Council of thePeople's Republic of China on August 6, 1988, and become effective as ofOctober 1, 1988)
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)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX
[*1]
(Adopted by the Ninth Executive Meeting of the State Council on
June 24, 1988 and promulgated by Decree No. 11 of the State Council of the
People's Republic of China on August 6, 1988, and become effective as of
October 1, 1988)
Article 1
All units and individuals who execute or receive, within the territory of
the People's Republic of China, documents in the categories specified in
these Regulations shall be taxpayers subject to stamp tax (hereinafter
referred to as "taxpayers"), and shall pay stamp tax in accordance with
the provisions of these Regulations.
Article 2
The following categories of documents shall be taxable documents:
(1) contracts or documents in the nature of a contract with regard to:
purchases and sales, the undertaking of processing, contracting for
construction projects, property leasing, commodity transport, warehousing,
loans, property insurance, technology;
(2) documents for transfer of property rights;
(3) business account books;
(4) certificates evidencing rights or licences; and
(5) other documents that are taxable as determined by the Ministry of
Finance.
Article 3
According to the nature of the taxable document, taxpayers shall calculate
the amount of tax due on the basis of a flat tax rate or a fixed amount
per document. Determination of the specific tax rate or amount of tax
shall be made with reference to the Schedule of Tax Items and Tax Rates
accompanying these Regualtions.
No stamp tax shall be due where the amount of tax payable does not exceed
one jiao. Where the amount of tax payable is one jiao or more, an odd
amount not exceeding five fen shall not be counted; where the odd amount
is five fen or more, the tax shall be calculated as one jiao.
Article 4
The following documents shall be exempt from stamp tax:
(1) duplicates or copies of documents on which stamp tax has already been
paid;
(2) documents executed for the donation of property to the government,
social welfare establishments or schools by the property owner;
(3) other documents which are exempt from stamp tax with the approval of
the Ministry of Finance.
Article 5
Measures for the payment of stamp tax shall be implemented whereby
taxpayers shall, in accordance with the provisions, calculate the amount
of tax payable and purchase and affix at one time the full corresponding
amount of tax stamps (hereinafter referred to as "stamping").
In order to simplify the stamping procedures where the amount of tax to be
paid is relatively large or where frequent stamping is necessary,
taxpayers may apply to the tax authorities to use a tax payment account
instead of stamping, or a periodic payment method.
Article 6
Tax stamps shall be affixed to taxable documents; taxpayers shall cancel
each stamp along its border with a seal or a drawn line. Tax stamps that
have already been affixed may not be reused.
Article 7
Tax stamps shall be affixed to taxable documents at the time of execution
or upon receipt.
Article 8
Where the same document is executed by two or more parties and each party
holds a copy, each party shall be responsible for affixing on its own copy
the full amount of tax stamps due.
Article 9
Where a document on which tax stamps have already been affixed is amended,
resulting in an increase in the value thereof, additional tax stamps shall
be affixed on the document in accordance with the amount of such increase.
Article 10
The tax authorities shall be responsible for the administration of the
collection of stamp tax.
Article 11
The State Taxation Bureau shall supervise the printing of the tax stamps.
The face value of tax stamps shall be denominated in Renminbi.
Article 12
Units issuing or processing taxable documents shall be responsible for the
supervision of taxpayers in respect of the payment of stamp tax in
accordance with the law.
Article 13
Where taxpayers are found to have engaged in any of the following, the tax
authorities shall impose penalties in light of the seriousness of the
case:
(1) in the case of a failure to affix tax stamps, or to affix an
insufficient amount of tax stamps, on taxable documents, the tax
authorities may, in addition to ordering taxpayers to make up the tax
stamps, impose a fine equal to twenty times or less the amount of tax
stamps due;
(2) in the case of a violation of the provisions of Paragraph 1 of Article
6 of these Regulations, the tax authorities may impose a fine equal to ten
times or less the amount of the tax stamps that have not been cancelled by
a seal or a drawn line; and
(3) in the case of a violation of the provisions of Paragraph 2 of Article
6 of these Regulations, the tax authorities may impose a fine equal to
thirty times or less the amount of the tax stamps that have been reused.
In a case where tax stamps have been forged, the tax authorities shall
submit the matter to the judicial authorities for investigation into
criminal liability in accordance with the law.
Article 14
The collection and administration of stamp tax shall, in addition to the
provisions of these Regulations, be administered in accordance with the
pertinent provisions of the Interim Regulations of the People's Republic
of China for Tax Administration.
Article 15
The Ministry of Finance shall be responsible for the interpretation of
these Regulations, The rules for the implementation of these Regulations
shall be formulated by the Ministry of Finance.
Article 16
These Regulations shall become effective as of October 1, 1988.
Appendix: Stamp Tax Schedule of Tax Items and Tax Rates
|================|==================|==========|==========|=======|
|Tax Item |Scope |Tax Rate |Tax Payer |Remarks|
|================|==================|==========|==========|=======|
|1. purchases |including con- |0.03% of |parties to| |
| and sales |tracts for supp- |the value |the | |
| contracts |ly, advanced |of the |contract | |
| |sales, institu- |purchase | | |
| |tional pur- |or sale- | | |
| |chases, combin- | | | |
| |ed purchase and | | | |
| |cooperative | | | |
| |manufacturing, | | | |
| |assembly com- | | | |
| |pensation trade, | | | |
| |barter, and so | | | |
| |on. | | | |
|----------------|------------------|----------|----------|-------|
|2. processing |including con- |stamping |parties to| |
| contracts |tracts for pro- |as 0.05% |the | |
| |cressing, special |of the in-|contract | |
| |orders, repair |come | | |
| |and renovation, |from pro- | | |
| |overhaul, print- |cessing or| | |
| |ing, advertising, |contract- | | |
| |surveying, |ing | | |
| |testing and so | | | |
| |on. | | | |
|----------------|------------------|----------|----------|-------|
|3. survey and |including con- |0.05% of |parties to| |
| design con- |tracts for survey |receipts |the | |
| tracts for |and design | |contract | |
| engineering | | | | |
| and construc-| | | | |
| tion projects| | | | |
|----------------|------------------|----------|----------|-------|
|4. construction |including con- |0.03% of |parties to| |
| and installa-|tracts for con- |the con- |the | |
| tion project |straction and in- |tracted |contract | |
| contracts |stallation |amount | | |
| |undertaking | | | |
|----------------|------------------|----------|----------|-------|
|5.property leas-|including con- |0.1% of |parties to| |
| ing contracts |tracts for leasing|the lease |the | |
| |of buildings, |amounts |contract | |
| |vessels, aircraft,|less than | | |
| |motor vehicles, |one yuan | | |
| |machinery, ap- |to be | | |
| |pliances and |stamped | | |
| |other such |as one | | |
| |equipment |yuan | | |
|================|==================|==========|==========|=======|
|=================|=================|=========|==========|=================|
|Tax Item |Scope |Tax Rate |Tax Payer |Remarks |
|=================|=================|=========|==========|=================|
|6. goods |including con- |0.05% of |parties to|where the |
| transporta- |tracts for civil |the |the |documents are |
| tion contracts|aviation, railway|transpor-|contract |used as con- |
| |transportation, |tation | |tracts, stamping |
| |maritime |fees | |shall be made to |
| |transportation, | | |the documents |
| |inland water- | | |as in the case of|
| |ways, overland | | |contracts |
| |and through | | | |
| |transportation | | | |
|-----------------|-----------------|---------|----------|-----------------|
|7. warehousing |including con- |0.01% of |parties to|where ware- |
| and safekeep- |tracts for |the ware-|the |housing or |
| ing contracts |warehousing |housing |contract |safekeeping |
| |and safekeeping |and | |receipts are used|
| | |safekeep-| |as contracts, |
| | |ing fee | |stamping shall |
| | | | |be made to the |
| | | | |documents as in |
| | | | |the case of |
| | | | |contracts |
|-----------------|-----------------|---------|----------|-----------------|
|8. contracts for | including con- |0.005% of|parties to|if documents are |
| loan | tracts for loan |the loan |the |used as con- |
| | entered by |amount |contract |tracts, stamping |
| | banks and other | | |shall be made to |
| | financial | | |the documents |
| | organizations | | |in the case of |
| | and borrowers | | |contracts |
| | except interbank| | | |
| | loan agreements | | | |
|-----------------|-----------------|---------|----------|-----------------|
|9. property in- | including in |0.003% of|parties to|if documents are |
| surance | surance con- |the |the |used as con- |
| contracts | tracts for pro- |amount |contract |tracts, stamping |
| | perty, bonding, |insured | |shall be made to |
| | guarantee, sure-| | |the documents |
| | ty and credit | | |as in the case of|
| | undertakings | | |contracts |
| | and so on | | | |
|-----------------|-----------------|---------|----------|-----------------|
|10. technology | including con- |0.03% of |parties to| |
| contracts | tracts for |the in- |the | |
| | technology |dicated |contract | |
| | development |amount | | |
| | and transfer, | | | |
| | consulting, ser-| | | |
| | vice, and so on | | | |
|=================|=================|=========|==========|=================|
|===============|==================|=============|============|========|
|Tax Item |Scope |Tax Rate |Tax payer |Remarks |
|===============|==================|=============|============|========|
|11. property |including |0.05% of |parties ex- | |
| transfer |transfer |the amount |ecuting the | |
| documents |documents for |indicated |document(s) | |
| |property owner- | | | |
| |ship and | | | |
| |copyrights, | | | |
| |trademark | | | |
| |rights, patents, | | | |
| |the right to the | | | |
| |use of pro- | | | |
| |prietary | | | |
| |technology and | | | |
| |so on | | | |
|---------------|------------------|-------------|------------|--------|
|12.business |account books |account |business ac-| |
| accounting |used for produc- |books for |counting | |
| documents |tion and |recording |entities | |
| |business |funds: 0.05% | | |
| |operations |of the total | | |
| | |amount of | | |
| | |the original | | |
| | |value of fix-| | |
| | |ed assets | | |
| | |and self- | | |
| | |owned | | |
| | |working | | |
| | |capital; | | |
| | |other ac- | | |
| | |count | | |
| | |books: 5 | | |
| | |yuan for | | |
| | |each | | |
|---------------|------------------|-------------|------------|--------|
|13.certificates|including cer- |5 yuan per |receiver(s) | |
| and licences|tificates of title|document |of the | |
| |for buildings, | |document(s) | |
| |business | | | |
| |licences for in- | | | |
| |dustry and com- | | | |
| |merce, cer- | | | |
| |tificates for | | | |
| |registration of | | | |
| |trade-marks, cer- | | | |
| |tificates of | | | |
| |patents, and | | | |
| |land use | | | |
| |certificates | | | |
|===============|==================|=============|============|========|
Note:
[*1] According to the interpretation of Rules for the Implementation of
the Interim Regulations of the People's Republic of China on Stamp Tax,
promulgated by the Ministry of Finance on September 29, 1988, the Interim
Regulations of the People's Republic of China on Stamp Tax shall also
apply to Chinese-foreign Equity joint ventures. Chinese-foreign
contractual joint ventures, foreign-capital enterprises, foreign
companies, enterprises and other economic organizations as well as their
resident offices in China. -The Editor.
云南省林木种子条例
云南省人大
云南省林木种子条例
(2004年5月28日云南省第十届人民代表大会常务委员会第九次会议通过 2004年5月28日云南省人民代表大会常务委员会公告第15号公布 自2004年10月1日起施行)
第一章 总则
第一条 为保护和合理利用种质资源,维护林木品种选育者和林木种子生产者、经营者、使用者的合法权益,推动林木种子的良种化、标准化、产业化,促进林业的可持续发展,根据《中华人民共和国种子法》及有关法律、法规,结合本省实际,制定本条例。
第二条 在本省行政区域内从事林木种质资源保护、品种选育和林木种子生产、经营、使用、管理等活动的单位及个人,应当遵守本条例。
第三条 县级以上人民政府应当制定林木种子发展规划,安排专项资金用于林木种子基地建设、良种繁育和推广、种子质量检验、种子加工贮备等工作。
第四条 县级以上人民政府林业行政主管部门负责本行政区域内的林木种子管理工作,履行下列主要职责:
(一)宣传、贯彻执行林木种子管理的法律、法规;
(二)组织实施林木种子发展规划;
(三)负责林木种子生产许可证和经营许可证的核发管理工作;
(四)负责林木种质资源及林木新品种的管理,组织、指导林木品种的选育、审定和林木良种的繁育、推广工作;
(五)组织林木种子技术人员和管理人员的培训、考核和技术交流;
(六)监督检查林木种子质量和生产经营活动,查处违法生产、经营林木种子的行为。
县级以上人民政府林业行政主管部门可以委托所属的林木种子管理机构负责林木种子管理的具体工作。
工商、质量技术监督、环保、城市绿化、海关等有关部门应当按照各自职责依法做好林木种子的监督管理工作。
第五条 实行省、州(市)、县(市、区)三级林木种子贮备制度。林业行政主管部门根据国家有关规定和林木种子发展规划,确定林木种子的贮备品种和数量;林木种子管理机构负责具体贮备工作。
第六条 各级人民政府对在林木种子工作中做出显著成绩的单位和个人应当给予表彰和奖励。
第二章 种质资源保护
第七条 省人民政府林业行政主管部门应当建立林木种质资源库、种质资源保护区或者种质资源保护地;州(市)、县(市、区)人民政府林业行政主管部门可以建立林木种质资源保护区或者种质资源保护地。
森林和野生动物类型自然保护区应当列为林木种质资源保护区。
第八条 县级以上人民政府林业行政主管部门应当组织林木种质资源调查,建立林木种质资源档案。
县级以上人民政府林业行政主管部门对种子园、母树林、采穗圃、优良林分、优良单株、珍稀濒危树种、古树名木以及其他具有特殊价值的林木种质资源,应当依法确定保护范围,设立保护标志,加强保护管理。
第九条 禁止任何单位和个人在林木种质资源库、种质资源保护区或者种质资源保护地内进行侵占或者破坏种质资源的活动。
因科研、教学、人工繁育等特殊原因需要采集林木种质资源库、种质资源保护区或者种质资源保护地内的野生珍贵树种种质资源的,应当经种质资源所在地的县级人民政府林业行政主管部门审核同意,按照权限逐级报省人民政府林业行政主管部门或者国务院林业行政主管部门批准。
第十条 向省外提供珍贵树种种质资源的,由产地的县级人民政府林业行政主管部门按照权限逐级报省人民政府林业行政主管部门批准,并办理出省检疫手续。
从省外引进林木种质资源的,应当经省森林植物检疫机构检疫合格开具检疫证书后,报省林木种子管理机构登记。
向国外提供林木种质资源的,应当报经国务院林业行政主管部门批准。
从国外引进林木种质资源的,应当进行风险评估和环境影响评价,并按照国家有关规定申请办理审批手续和开展引种试验,防止外来有害物种入侵。
第三章 品种选育、审定和推广
第十一条 县级以上人民政府林业行政主管部门应当组织、协调有关部门和单位进行林木品种选育,建立林木良种基地。
第十二条 主要林木品种在推广应用前应当通过国家级或者省级审定,申请者可以直接申请省级或者国家级审定。省级审定工作由省人民政府林业行政主管部门设立的省林木品种审定委员会承担,其收费项目和标准应当经省财政和省价格行政主管部门批准。
主要林木品种申请省级审定的,申请者应当将申请材料报省林木品种审定委员会;省林木品种审定委员会应当自收到申报材料之日起5日内作出受理或者不予受理的书面答复;受理的应当在一年内完成审定工作。申请国家级审定的,申请者应当同时将申请材料报省人民政府林业行政主管部门。
第十三条 经省林木品种审定委员会审定通过的主要林木良种,由省林木品种审定委员会颁发证书,并由省人民政府林业行政主管部门公告,可以在适宜的生态区域内推广使用。
第十四条 暂不具备林木品种审定条件的母树林、种子园、采穗圃等林木种子基地生产的种子,林业生产确需使用的,应当申请省级或者国家级认定。申请省级认定的,经省人民政府林业行政主管部门审核同意后,由省林木品种审定委员会认定。申请国家级认定的,申请者应当同时将申请材料报省人民政府林业行政主管部门。
第十五条 选育出的非主要林木品种应当向省人民政府林业行政主管部门登记。登记内容包括品种来源、生物生态学特性、生产试验、适生范围及植物检疫情况等。
第十六条 利用野生珍贵花卉、干果、野生药材、木本香料、竹类、观赏树木等培育出的园艺植物新品种,尚未获得中华人民共和国植物新品种权的,可以依照国家和省的有关规定向省人民政府林业行政主管部门申请注册登记。
第十七条 实行省、州(市)、县(市、区)三级主要林木良种推广使用制度。县级以上人民政府林业行政主管部门应当建立推广体系和推广示范基地。
第四章 种子生产、经营和使用
第十八条 生产、经营商品林木种子的单位和个人应当依照《中华人民共和国种子法》的规定,取得林木种子生产许可证和经营许可证。
林木种子生产许可证和经营许可证,由省人民政府林业行政主管部门统一印制。
第十九条 县级以上人民政府林业行政主管部门应当自收到林木种子生产许可证或者经营许可证申请材料之日起5日内依法作出受理或者不予受理的决定;不予受理的,应当自作出决定之日起5日内书面答复申请人;受理的,应当自受理之日起20日内作出行政许可决定,需要延长的,经本部门负责人批准,可以延长10日,并将延长理由告知申请人。
县级以上人民政府林业行政主管部门应当自作出行政许可决定之日起10日内向申请人颁发林木种子生产许可证或者经营许可证。
第二十条 林木种子生产者、经营者应当建立林木种子生产、经营档案。林木种子生产、经营档案的内容依照《中华人民共和国种子法》的规定执行。
生产、经营的林木种子,应当符合国家、行业或者地方有关质量标准。
第二十一条 销售的林木种子应当附有标签。标签标注的内容依照《中华人民共和国种子法》的规定执行,标签的规格、式样,由省人民政府林业行政主管部门规定。
第二十二条 县级以上人民政府林业行政主管部门建立的林木种子生产基地生产的种子,应当首先保证用于林业工程造林。
用于林业工程造林的林木种子,应当经林木种子质量检验机构检验并取得检验合格证。
第二十三条 县级人民政府林业行政主管部门应当确定和适时公布当地主要林木种子的采种区和采摘期。采集林木种子,应当按照国家或者省的有关标准进行。
第二十四条 鼓励、支持单位和个人自育、自用林木种子。林木种子管理机构和林业科研、教学、科技推广单位应当加强技术指导,提供技术服务。
第五章 种子质量监督
第二十五条 从事林木种子质量检验的机构,应当经省人民政府林业行政主管部门考核合格后,方可承担林木种子质量检验工作。
第二十六条 县级以上人民政府林业行政主管部门应当建立林木种子质量抽查检验制度,检验结果在本行政区域内通报,并报上一级人民政府林业行政主管部门。
第二十七条 接受林木种子质量抽查的单位和个人应当无偿提供抽查所需要的林木种子。检查人员抽取的林木种子应当以满足检验的需要为准,不得超量抽取。
第二十八条 县级以上人民政府林业行政主管部门应当建立林木种子质量投诉举报制度,受理投诉和举报,并依法查处。
第六章 法律责任
第二十九条 违反本条例第九条第一款规定的,由县级以上人民政府林业行政主管部门责令改正,并可处以1000元以上20000元以下的罚款;造成损失的,依法承担赔偿责任。
第三十条 违反本条例第二十二条第二款规定,用于林业工程造林的林木种子未进行检验的,由县级以上人民政府林业行政主管部门责令限期补检;逾期未补检的,没收林木种子;造成损失的,依法承担赔偿责任。
第三十一条 国家工作人员在林木种子管理工作中玩忽职守、徇私舞弊、滥用职权的,依法给予行政处分;构成犯罪的,依法追究刑事责任。造成损失的,依法承担赔偿责任。
第七章 附则
第三十二条 本条例下列用语的含义是:
(一)林木种子是指林木的种植材料或者繁殖材料,包括籽粒、果实和根、茎、苗、芽、叶、花等。
(二)种质资源是指选育新品种的基础材料,包括各种植物的栽培种、野生种的繁殖材料以及利用上述繁殖材料人工创造的各种植物的遗传材料。
(三)林木种质资源库是指收集和保存林木种质资源的场所。
(四)林木种质资源保护区是指在原地保存林木种质资源的场所。
(五)林木种质资源保护地是指在原生地以外栽培的保存林木种质资源的场地。
第三十三条 本条例自2004年10月1日起施行。