财政部、国家税务总局关于乡镇企业东西合作示范项目有关财税政策问题的通知

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财政部、国家税务总局关于乡镇企业东西合作示范项目有关财税政策问题的通知

财政部、国家税务总局


财政部、国家税务总局关于乡镇企业东西合作示范项目有关财税政策问题的通知
财税[1996]28号

1996-03-26财政部 国家税务总局


各省、自治区、直辖市和计划单列市财政厅(局)、国家税务局、地方税务局:
  根据《国务院办公厅转发农业部乡镇企业东西合作示范工程方案的通知》(国办发[1995]14号)的精神,为逐步缩小中西部与东部经济发展的差距,促进全国乡镇企业东西合作示范工程的顺利实施,经研究,现对乡镇企业东西合作示范工程示范项目有关财税政策问题通知如下:
  一、在国家确定的“老、少、边、穷”地区,乡镇企业东西合作示范工程示范项目的固定资产折旧年限可以适当缩短,但不得短于以下折旧年限:
  (一)房屋、建筑物为20年;
  (二)火车、轮船、机器、机械和其他生产设备为10年;
  (三)电子设备和火车、轮船以外的运输工具以及与生产、经营有关的器具、工具、家具等为5年。
  二、乡镇企业东西合作示范工程示范项目为新办并在国家确定的“老、少、边、穷”地区的,经主管税务机关批准后,可减征或者免征企业所得税3年。
  三、乡镇企业东西合作示范工程示范项目由农业部批准。


财政部 国家税务总局

一九九六年三月二十六日


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最高人民法院关于死缓期间从何时起算问题的函

最高人民法院


最高人民法院关于死缓期间从何时起算问题的函

1958年3月4日,最高人民法院


新疆维吾尔自治区高级人民法院:
你院1957年12月31日〔57〕法研字第034号关于死缓期间从何时起算问题给塔城地区中级人民法院的批复收悉。批复内提出死缓期间应从“判决宣告之日开始计算”。但按死缓判决宣告后。依法尚须经过我院核准。因此死缓期间应从死缓判决核准后交付执行之日起算。此点希你院考虑研究后对塔城地区中级人民法院加以说明。


民用航空运输不定期飞行管理暂行规定(附英文)

国务院


民用航空运输不定期飞行管理暂行规定(附英文)

1989年3月2日,国务院

规定
第一条 为了维护国家航空权益,保证航空运输安全,促进民用航空运输的发展,制定本规定。
第二条 本规定适用于在中华人民共和国领域内以及中华人民共和国和外国之间,从事运送旅客、行李、货物和邮件的中国和外国民用航空器的不定期飞行。
第三条 本规定所称不定期飞行,是指不属于定期航班的民用航空运输飞行。
第四条 从事不定期飞行,必须向中国民用航空局申请,经批准后方可飞行。申请和批准程序由中国民用航空局制定。
第五条 从事不定期飞行,必须遵守中国民用航空局制定的运输规则,并不得影响定期航班的正常经营。
第六条 从事不定期飞行的空勤人员和航空器,必须符合中国民用航空局规定的条件和技术标准,具备机组人员执照、航空器登记证、航空器适航证和按照有关规定应当携带的其他证件和文件。
第七条 外国民用航空运输企业经营飞入或飞出中华人民共和国领域运输业务的不定期飞行,按照中华人民共和国政府和该外国政府签订的航空运输协定中有关规定办理。
第八条 外国民用航空运输企业不得经营中华人民共和国领域内任何两点之间不定期飞行的运输业务。
第九条 对外国民用航空运输企业经营取酬运输业务的不定期飞行,中国方面有权收取航空业务权补偿费。
第十条 从中华人民共和国始发的前往外国的运送旅客、行李、货物和邮件的不定期飞行,应当由中国民用航空运输企业优先经营。
第十一条 不定期民用航空运输的运价、运价条件及其管理办法由中国民用航空局会同国家物价局制定。
第十二条 除经中国民用航空局特准者外,从事非取酬的不定期飞行的外国航空器,只能飞抵中华人民共和国领域内的一个指定地点,并不得载运非该航空器的原载人员或者原载货物飞出中华人民共和国领域,也不得将原载人员或者原载货物留在中华人民共和国领域内。
第十三条 从事国际运输的不定期飞行的航空器,必须按照中华人民共和国有关规定办理边防、海关、卫生检疫和安全检查等项手续,并按规定缴付费用。
第十四条 从事不定期飞行的外国航空器及其机组成员和所载旅客、行李、货物和邮件进出中华人民共和国领域和在中华人民共和国领域内,必须遵守中华人民共和国有关法律、法规和规章,并按规定缴付各项费用。
第十五条 从事不定期飞行的外国航空器的经营人,必须投保该航空器在中华人民共和国领域内飞行时对地面第三者造成损害的责任险;如果从事运送旅客、行李、货物和邮件的不定期飞行,还必须投保法定责任险。
第十六条 对违反本规定的单位或者个人,中国民用航空局有权给予警告、罚款、勒令中止飞行或者吊销有关证件的处罚;构成犯罪的,由司法机关依法追究刑事责任。
第十七条 本规定由中国民用航空局负责解释。
第十八条 本规定自发布之日起施行。

INTERIM PROVISIONS GOVERNING NON-SCHEDULED FLIGHTS IN CIVIL AIRTRANSPORT

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 PROVISIONS GOVERNING NON-SCHEDULED FLIGHTS IN CIVIL AIR
TRANSPORT
(Adopted at the 31st Executive Meeting of the State Council on
January 3, 1989, promulgated by Decree No. 29 of the State Council of the
People's Republic of China on March 2, 1989 and effective as of the date
of promulgation)
Article 1
These Provisions are formulated for the purpose of safeguarding the rights
and interests of the State in aviation, ensuring safety in air transport
and promoting the development of civil air transport.
Article 2
These Provisions shall apply to the non-scheduled flights of Chinese and
foreign aircraft engaged in carrying passengers, baggage, cargoes and mail
within the territorial spheres of the People's Republic of China and
between the People's Republic of China and foreign countries.
Article 3
The term "non-scheduled flights" referred to in these Provisions denotes
civil air transport flight other than scheduled air services.
Article 4
The operation of non-scheduled flights shall be subject to the submission
on an application to the Civil Aviation Administration of China (CAAC) for
its approval. The application and approval procedures shall be formulated
by the CAAC.
Article 5
The operation of non-scheduled flights shall abide by the transport
regulations formulated by the CAAC and may not affect the normal
operations of scheduled flights.
Article 6
Air crew and aircraft engage in non-scheduled flights shall meet the
criteria or be up to the technical standards stipulated by the CAAC and
possess and bear a Crew Licence, the Aircraft Registration Certificate,
the Aircraft Airworthiness Certificate and other certificates and
documents as required to be on board in accordance with the relevant
provisions.
Article 7
The operation of non-scheduled flights for commercial transportation into
or out of the territorial spheres of the People's Republic of China by a
foreign civil air carrier shall be handled in accordance with the relevant
provisions in the air transport agreement entered into by the Government
of the People's Republic of China and the Government of the foreign
country to which the said carrier belongs.
Article 8
No foreign civil air carrier may operate non-scheduled flights for
commercial transportation between any two points within the territorial
spheres of the People's Republic of China.
Article 9
To remunerated non-scheduled flights for commercial transportation
operated by foreign civil air carrier, the Chinese authorities shall have
the right to levy compensation for the grant of air traffic right.
Article 10
Chinese civil air carriers shall have the priority to operate non-
scheduled flights originating in the People's Republic of China and
destined for foreign countries, for carrying passengers, baggage, cargoes
and mail.
Article 11
The tariffs and the terms and conditions as well as the measures for the
administration for non-scheduled flights in civil air transport shall be
formulated by the CAAC in conjunction with the State Administration of
Commodity Prices.
Article 12
Unless otherwise specially approved by the CAAC, a foreign aircraft
engaged in non-remunerated non-scheduled flights may only land at
designated point within the territorial spheres of the People's Republic
of China and may not carry out of the territorial spheres of the People's
Republic of China any people or cargoes other than those the aircraft has
originally carried on board, nor may it leave within the territorial
spheres of the People's Republic of China any people and cargoes it has
originally carried on board.
Article 13
Aircraft engaged in non-scheduled flights for international transport
shall complete such procedures as border inspection, Customs clearance,
quarantine and security examination and pay the fees in accordance with
the relevant provisions.
Article 14
Foreign aircraft engaged in non-scheduled flights and their crew members,
and the passengers, baggage, cargoes and mail that they carry on board,
whether entering or leaving, or remaining within the territorial spheres
of the People's Republic of China, shall abide by the relevant laws,
regulations and rules of the People's Republic of China and pay various
fees in accordance with relevant provisions.
Article 15
Operators of foreign aircraft engaged in non-scheduled flights must cover
liability insurance against damage that the aircraft may incur to the
third party on the ground while flying within the territorial spheres of
the People's Republic of China and they must also cover the statutory
liability insurance if they operate non-scheduled flights for carrying
passengers, baggage, cargoes and mail.
Article 16
The CAAC shall have the right to impose such penalties upon those units
and individuals that violate these Provisions, as warning, fine,
compulsory suspension of flights or revocation of relevant certificates.
If the violation constitutes a crime, the judicial organs shall
investigate the criminal liability of those responsible.
Article 17
The CAAC shall be responsible for the interpretation of these Provisions.
Article 18
These Provisions shall become effective as of the date of promulgation.