国务院关于纺织品进出口若干问题的规定(附英文)

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国务院关于纺织品进出口若干问题的规定(附英文)

国务院


国务院关于纺织品进出口若干问题的规定(附英文)

1985年1月8日,国务院

规定
根据中央、国务院关于经济体制改革的精神,现对纺织品进出口若干问题作如下规定。
一、出口纺织品,要积极搞工贸结合,结合的形式可以多种多样,“青纺联”是一种形式,企业也可以采取其它自由联合形式。今后,沿海开放城市、计划单列的城市,成立各种形式的纺织品工贸结合公司和直接对外的联合体、生产企业,一律由所在市的经贸部门会同纺织工业部门审查后,报市人民政府审批,并报省、自治区人民政府和经贸部、纺织部备案。
二、关于纺织品的出口计划、收汇任务和出口配额、进出口许可证额度的分配:
(一)必须贯彻既要考虑历史状况,又要考虑鼓励先进、有利竞争、择优出口和促进联合的原则,由经贸部会同纺织部拟订具体分配方案,由经贸部下达给各省(自治区、直辖市)、计划单列城市的人民政府和有出口任务的总公司,不再由纺织品进出口总公司按条条下达。
(二)各地经贸部门要会同纺织部门按照上述原则拟订本地区的具体分配方案,报同级人民政府批准后,由经贸厅(委、局)下达给承担国家出口任务的纺织品进出口分公司、工贸结合公司、纺织工业公司和有对外经营权的联合体和生产企业。
(三)在执行过程中,经贸部门要加强管理。严禁倒卖配额和进出口许可证,违者要严肃处理。
(四)协定国家贸易由进出口总公司统一组织有关外贸分公司、工贸结合公司和生产企业对外谈判成交。
三、扩大纺织品出口,提高产品质量,关键在于调动生产企业的积极性,把权真正放给他们,使生产企业提高对国际市场的灵敏度和清晰度,提高竞争能力。同时要充分发挥外贸分公司、口岸公司、工贸结合公司的作用。纺织品进出口总公司,今后主要应搞好信息、咨询等服务工作,也可以直接经营一部分进出口业务。
经过批准有外贸经营权的工贸结合公司和生产企业,在出口配额、许可证和进出口经营权等方面,享有与纺织品进出口公司同等的待遇,有权出口本公司经营范围内的全部商品(包括经营两纱两布,但要执行国务院统一规定),进口本公司生产需要的各种原材料(不包括涤纶、腈纶类原料,但为了发展品种、保证质量以及生产急需,经纺织部、经贸部批准,可自行组织少量进口)、染化料、辅料,以及代理出口经营范围内的商品。有条件的公司和企业。按国家规定经过批准,可以派员出国或在国外设立办事机构,进行调查研究和推销产品。
凡实行外贸代理的纺织品,其出口配额和许可证应随任务下达给生产企业。生产企业有权自选代理单位,并可参加对外谈判。代理单位负责签订合同,同时要搞好服务、咨询,按规定收取手续费。
今后国家对有外贸经营权的工贸结合公司和生产企业,主要考核出口收汇任务的完成情况,并统计创汇水平、换汇成本,以便择优安排。
四、改变现行的由国家统负盈亏的“大锅饭”的财务体制,各类工贸结合的公司、生产出口纺织品的企业,实行进口原料按国际价格水平结算原则,进口时照章缴纳关税、产品税,产品出口后,再按年度以出口产品实际用料数量退还已缴纳的进口关税和产品税,同时退还生产环节的产品税或增值税,由其自负盈亏。
五、在纺织品出口经营放开以后,经贸部要发挥归口管理部门的作用,按国务院规定的职责,加强对内管理,贯彻统一对外的原则,并规定进口纺织原料的最高价格和出口纺织品的最低价格,及时提供国际市场的信息。各纺织品进出口公司、工贸结合公司、有对外经营权的联合体和生产企业,必须按照统一的对外政策经营。

PROVISIONS OF THE STATE COUNCIL ON SEVERAL ISSUES CONCERNING THEIMPORT AND EXPORT OF TEXTILES

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 "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 STATE COUNCIL ON SEVERAL ISSUES CONCERNING THE
IMPORT AND EXPORT OF TEXTILES
(Promulgated on January 8, 1985)
The following provisions are formulated, in accordance with the spirit of
the economic restructuring of the country, in respect of several issues
concerning the import and export of textiles.
1. In the exportation of textiles, it is advisable to combine industry
with trade; the combination may take various forms, of which the "Qingdao
Textile Unico. Ltd" is one; and enterprises may freely adopt other
combinative forms. From now on, case concerning the establishment of
various forms of textile industry and trade combination companies and
other combination complexes or production enterprises having direct links
with foreign businesses in the open coastal cities and municipalities
under separate planning shall all be handled and examined jointly by the
departments of foreign economic relations and trade and the departments of
textile industry in the cities or municipalities where the companies or
enterprises are located; the cases shall, then, be submitted to the
municipal people's government for examination and approval; and the cases
shall be further submitted to the people's government of the province or
autonomous region and to the Ministry of Foreign Economic Relations and
Trade and the Ministry of Textile Industry for record.
2. Issues concerning the export planning for textiles, foreign exchange,
earnings from exports, and the distribution of export quotas and the
issuance of import and export licences:
(1) it is necessary to implement the principle of taking into
consideration the historical conditions as well as the importance of
encouraging the advanced, facilitating competition, selecting quality
products for export, and promoting combination; a specific distribution
plan shall be worked out jointly by the Ministry of Foreign Economic
Relations and Trade and the Ministry of Textile Industry, and shall be
transmitted directly by the Ministry of Foreign Economic Relations and
Trade to the people's governments of various provinces (and/or autonomous
regions, municipalities directly under the Central Government),
municipalities under separate planning, and the national corporations
undertaking export tasks; the distribution plan shall no longer, be
transmitted according to the subordinating relationship by the National
Textile Import and Export Corporation.
(2) the departments of foreign economic relations and trade in various
regions shall, jointly with the departments of textile industry, work out
the local specific distribution plan in accordance with the aforesaid
principle, and then submit it to the people's government at the same level
for approval, which shall then be transmitted through the office (or
commission, bureau) of foreign economic relations and trade to various
branch offices of the textile import and export corporations, the industry
and trade combination companies, textile industry companies that undertake
export tasks assigned by the state, and combination complexes and
production enterprises vested with the external operating rights.
(3) in the course of implementation, the department of foreign economic
relations and trade shall strengthen administration. The racketeering in
export quotas and import and export licences shall be strictly banned; and
the offender shall be dealt with seriously.
(4) trade conducted between countries at the state level in accordance
with relevant agreements shall be carried out by the national import and
export corporations by organizing the relevant branch offices of foreign
trade corporations, industry and trade combination companies, and
production enterprises in holding business negotiations with foreign
businesses and concluding relevant transactions.
3. The key to expanding the export of textiles and bettering the quality
of products lies in bringing into play the initiative of production
enterprises and in actually devolving the power to them, so that the
production enterprises may sharpen their sensitivity towards and clarity
about the international market, thereby heightening their competitiveness.
At the same time, it is essential to bring into full play the role of
various branch offices of foreign trade corporations, of various companies
situated at ports, and of various industry and trade combination
companies. From now on, the National Textile Import and Export Corporation
shall devote its attention to doing a better job in providing information
and consultancy services; it may also handle directly a portion of the
import and export business operations.
The industry and trade combination companies and production enterprises,
which have obtained, with approval, the right to operate in foreign trade,
shall enjoy the same treatment as the textile import and export
corporations in such aspects as export quota, import and export licence,
and the right to handle import and export business; and shall also have
the right to export all commodities within the scope of business
operations of their own companies (including the right to export the two
kinds of yarns and the two kinds of cloth, but they must carry on the
unified provisions formulated by the State Council), and the right to
import various kinds of raw materials required by their companies in
production (not including such kinds of raw materials as terylene and poly
acrylonitrile fibre; however, in order to develop new varieties of
commodities, to guarantee the quality of products, and to meet the urgent
needs of production, they may, with the approval of the Ministry of
Textile Industry and the Ministry of Foreign Economic Relations and Trade,
import a small quantity of such raw materials), as well as dyestuffs,
chemical and auxiliary materials, and the right to act as an agent for the
exportation of the commodities within their scope of business operations.
Those companies and enterprises with the necessary qualifications may,
after obtaining the approval in accordance with the provisions of the
state, accredit representatives abroad or establish business offices there
to conduct studies and investigations and to promote the sale of their
products.
With respect to textiles under the scheme of agency in foreign trade, the
export quota and the export licence shall be issued, along with the
production task, to the production enterprises. The production enterprises
shall have the right to select their agents by themselves and may take
part in business negotiations with foreign firms. The agents shall be
responsible for concluding contract, and, at the same time, offer
satisfactory services and consultancy, and collect service charges
according to the stipulations. From now on, with respect to those industry
and trade combination companies and production enterprises that are vested
with the right to operate in foreign trade, the state will mainly evaluate
their fulfillment of the task of foreign exchange earnings from exports,
and make statistics concerning the level of foreign exchange earnings and
the costs in terms of foreign exchange, in order to select from among them
the more successful companies and enterprises for future arrangement.
4. With a view to changing the existing financial structure, that is
"everybody eating from the common pot", under which the state takes the
sole responsibility for gains and losses, various types of industry and
trade combination companies and enterprises that manufacture textile goods
for export shall follow the principle of settling the accounts for
imported raw materials in accordance with the international price level,
and pay the Customs duties and the product tax according to the
regulations when they are imported; then, after the products are exported,
the portion of import Customs duties and the product tax already paid
shall be refunded annually on the basis of the actual quantity of raw
materials used in the exported products, and, at the same time, the
product tax or the value added tax in the process of production shall also
be refunded; by so doing they shall take the sole responsibility for gains
and losses themselves.
5. After liberalizing the business operations in the export of textiles,
the Ministry of Foreign Economic Relations and Trade shall play the role
of overall administration of foreign economic relations and trade of the
country: strengthening the administration at home in accordance with its
competence and duty prescribed by the State Council, setting ceiling
prices for the imported raw materials used in the production of textiles
and floor prices for the export textiles, and providing promptly
information concerning the international market. All the textile import
and export corporations, industry and trade combination companies,
combination complexes and production enterprises vested with the external
operating rights, shall conduct their business operations in accordance
with the unified policies governing China's foreign economic relations and
trade.


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重庆市全民所有制企业承包经营责任审计办法

重庆市人民政府


重庆市全民所有制企业承包经营责任审计办法

(重府令第50号 一九九三年二月十七日)



第一章 总则
第一条 为了加强对实行承包经营责任制的全民所有制企业的审计监督,维护国家、企业、经营者和生产者的合法权益,保障企业实现经营机制的转换,根据国务院《全民所有制工业企业承包经营责任制暂行条例》和《中华人民共和国审计条例》(以下简称《审计条例》)等有关法律
、结合本市实际,制定本办法。
第二条 本市的审计机关、部门审计机构、社会审计组织应当遵守本办法,依法进行审计监督。
第三条 企业实行各种形式的承包经营责任制,必须进行承包经营责任审计,坚持先审计后发包,先审计后兑现,先审计后解除或变更合同的原则。
第四条 承包经营责任审计,由审计机关、部门审计机构、依法成立的社会审计组织按照本办法的规定分工实施。
第五条 实施承包经营责任审计,应以有关法律、法规、规章、政策和依法成立的承包经营合同为依据,坚持依法审计,实事求是,客观公正。
第六条 社会审计组织接受委托独立进行的承包经营责任审计,在审计结束后,应向委托方提交审计查证、验证报告,并对报告内容的正确性、合法性负责。
审计机关和有关部门对社会审计组织进行的审计查证、验证工作的公正性,应当认可。

第二章 审计管辖
第七条 市审计局负责指导和监督全市承包经营责任审计工作。
区(市)县审计局负责指导和监督本地区承包经营责任审计工作。
市级企业主管部门审计机构负责组织、协调本系统承包经营责任审计工作。
第八条 承包经营责任审计的管辖,应依据企业财政隶属关系,分层次进行:
(一)市审计局每年可以选定部分市属大中型企业直接进行审计;
(二)市级企业主管部门审计机构每年可以在本系统选定部分企业直接进行审计;
(三)市审计局、部门审计机构选审以外的市属承包企业,应当委托社会审计组织进行审计查证或验证,必要时也可由企业主管部门或发包方直接委托社会审计组织进行审计。
市审计局认为必要时,可以对部门审计机构和社会审计组织已审计完毕的企业进行抽审。
区(市)县属全民所有制企业承包经营责任审计的管辖,由区(市)县审计局参照一款(一)、(二)、(三)项的规定具体确定。
第九条 市审计局认为必要时,可以授权区(市)县审计局或委托社会审计组织对市属承包企业进行审计,也可以对区(市)县属承包企业直接进行审计。
第十条 除本办法第八条规定的抽审外,各级审计机关、部门审计机构不得对企业进行重复审计。

第三章 审计内容和程序
第十一条 承包经营责任审计的主要内容包括:
(一)企业执行承包合同的情况,包括实现利润、上交利润等主要经济指标的完成情况及相应的经济责任的履行情况;
(二)企业资产的保值及增减变动情况;
(三)企业债权、债务情况;
(四)企业有无严重违反财经法规和重大损失浪费情况;
(五)有无向企业乱摊派的情况;
(六)本级人民政府交办的有关承包经营的其他审计事项。
第十二条 承包经营责任审计按合同订立和实施的不同阶段,分为合同订立前审计、合同执行期间年度审计、合同期满终结审计及合同执行期间解除合同或企业经营者离任审计(以下简称终结、解除或经营者离任审计)。各阶段审计的重点分别是:
(一)签订合同阶段,验证核实企业的资产和债权、债务以及盈亏情况;
(二)合同执行期间,审查承包企业年度财务决算和企业经营者履行合同的情况及有无向企业乱摊派情况;
(三)合同终结、解除或经营者离任时,全面审计核实企业主要承包经营指标的完成情况,资产的保值及增减变动情况,债权债务情况,并对承包经营者的经济责任进行审计评议。
第十三条 审计机关、部门审计机构,应根据实际情况于本年度结束前编制下年度承包经营责任选审计划,并按计划组织实施。
审计机关编制的选审计划,应通知有关部门审计机构;部门审计机构编制的选审和直接委托审计计划,应抄送同级审计机关。
企业委托社会审计组织进行的审计事项其主管部门审计机构应将安排情况抄送同级审计机关备案。
第十四条 承包经营合同订立前审计,应在承包合同签订之日前进行。发包方必须以企业提供的经审计验证的企业资产、债权、债务、盈亏等财务会计资料,作为发包的主要依据。
依法进行的合同终结、解除或经营者离任审计,应作为新一轮承发包的依据。继续实行承包经营责任制的企业,不再进行承包合同订立前审计。
第十五条 承包经营合同执行期间的年度审计和终结审计,应分别在承包合同年度兑现和终结兑现之前进行。
承包企业必须向主管部门或发包方呈报审计机关、部门审计机构作出的承包经营责任审计结论和决定或社会审计组织提供的审计查证、验证报告(以下简称审计结果),主管部门或发包方方能进行兑现工作。
第十六条 承包经营合同解除或经营者离任审计,应在承包合同解除或经营者离任之前进行。经审计查证后,承发包双方才能解除承包合同,企业经营者才能离任。
第十七条 审计机关的承包经营责任审计结论和决定在发被审计单位的同时,应抄送其主管部门或发包方;部门审计机构的审计结论和决定在发被审计单位的同时,应抄送同级审计机构。
委托社会审计组织进行承包经营责任审计的承包企业,对社会审计组织提供的审计查证、验证报告,除报主管部门或发包方外,应当报送同级审计机关。

第四章 职责义务
第十八条 被审计单位在接受审计前,应认真组织自查,写出自查报告,并作好接受审计的有关准备工作。
第十九条 被审计单位应按审计机关、部门审计机构、社会审计组织的要求报送下列资料:
(一)承包经营合同副本及其附件;
(二)资产盘点和债权、债务的有关资料;
(三)财务计划、财务决算、自查报告;
(四)确定合同中各项基数和考核指标的测算依据及奖罚兑现方案;
(五)企业承包经营者年度工作报告或任期终结(离任)总结报告;
(六)国家或主管部门依法给予企业的特殊政策规定;
(七)政府有关部门对企业进行的财务、税收、物价等专项检查资料;
(八)有关承包经营的其他资料。
第二十条 被审计单位及有关单位、人员应当如实反映情况、提供有关资料,主动配合审计。不得弄虚作假,隐瞒事实真相,不得阻碍审计工作进行。
第二十一条 企业主管部门或发包方应当把审计结果作为进行发包、承包奖罚兑现或解除、变更承包合同的依据。
第二十二条 企业主管部门或发包方向同级有关部门报送企业承包方案应同时附上审计结果,作为审批承包方案的依据。
企业主管部门或发包方作出的承包兑现决定应抄送同级审计机关和财政、劳动部门。
企业主管部门或发包方应将企业经营者离任审计结果按干部管理权限抄报有关组织人事部门。

第五章 审计处理
第二十三条 审计机关在选审、抽审和委托社会审计组织审计中,发现合同双方违反财经法规的行为,应分别按照《审计条例》、国务院《关于违反财政法规处罚的暂行规定》、《禁止向企业摊派暂行条例》以及其他有关法规进行处理。
第二十四条 部门审计机构在承包经营责任审计中发现的违反财经法规的行为,按下列规定处理:
(一)对正在进行的严重违反财经法纪、严重损失浪费行为,作出临时的制止决定;
(二)对审计查出的违反财经法规款项经主管部门批准作出冲转调整有关帐目的决定;
(三)对严重违反财经法纪和造成严重损失浪费的直接责任人员,向主管部门提出追究责任的建议。
第二十五条 社会审计组织受企业或主管部门或发包方委托进行审计查证,其审计报告中反映的企业违反财经法规的问题,由企业主管部门参照第二十条有关规定进行处理。
第二十六条 承包企业自查出有关调整利润的金额,主管部门或发包方应纳入企业利润指标完成情况进行考核和兑现。
第二十七条 审计查出的以下问题,由主管部门或发包方分别按下列情况予以处理:
(一)审计查出调整增利润的违纪金额,不能作为企业利润指标实际完成数给予兑现;
(二)审计查出调整减利润的违纪金额,应相应扣减企业利润指标实际完成数给予兑现;
(三)企业未完成上交利润任务的,应当以企业风险抵押金、工资储备基金、留利补交。
第二十八条 承包经营责任审计中发现的重大违纪违法和损失浪费行为并造成严重后果,应当追究行政责任或刑事责任的,分别移交监察机关或司法机关依法处理。

第六章 罚则
第二十九条 未按规定经承包合同订立前审计擅自发包、承包的,审计机关对主管部门或发包方给予通报批评。并本办法的规定在1个月内补办审计或委托审计事项。
第三十条 未按规定经年度审计或合同终结、解除、经营者离任审计擅自兑现承包奖罚或解除、变更合同的,审计机关对主管部门或发包方给予通报批评,责成合同双方在1个月内按本办法规定补办审计事项,按审计结果重新兑现承包奖罚。
第三十一条 审计机关、部门审计机构人员违反审计纪律及本办法规定,依照《审计条例》和《审计署关于内部审计工作的规定》处理。
第三十二条 社会审计组织及其工作人员违反审计纪律及本办法规定,由其主管机关根据其性质、情节,分别给予警告、通报批评、停业整顿等处罚。
第三十三条 被审计单位和企业经营者对审计机关的审计结论和决定不服的,可以依法申请复审或提出申诉。
第三十四条 被审计单位和企业经营者对部门审计机构的审计结论和决定有异议的,可以向部门审计机构所在单位领导人提出申诉。

第七章 附则
第三十五条 本市全民所有制企业实行资产经营、租赁经营等责任制的审计,以及厂长(经理)离任审计和实行承包经营责任制的全民所有制事业单位的审计,均应参照本办法执行。
第三十六条 市属集体企业的承包经营责任审计,由主管部门或发包方参照本办法组织实施。
区(市)县属集体所有制企业和乡镇企业的承包经营责任审计,由区(市)县政府结合本地情况,参照本办法确定。
第三十七条 承包经营责任审计的具体工程程序,由重庆市审计局制定。
第三十八条 本办法由重庆市审计局负责解释。
第三十九条 本办法自1993年3月1日起施行。《重庆市全民所有制企业承包经营责任审计暂行办法》(重庆市人民政府令1989年第五号)同时废止。






1993年2月17日

邮电部关于卫星数据通信业务〔VSAT(V—NET)专线电路〕资费标准的通知

邮电部


邮电部关于卫星数据通信业务〔VSAT(V—NET)专线电路〕资费标准的通知
1991年10月19日,邮电部

根据邮电部邮部(1990)529号文“关于印发甚小口径卫星终端站业务资费表”的资费标准,考虑到美国VSI公司的V—NET系统与邮部(1990)529号文中所提的VSAT(PES)系统在技术上的不同特点,现制定卫星VSAT(V—NET)专线电路月租费的标准(见附件),经国家物价局同意,自一九九一年十一月一日起执行。
附件:V—NET系统资费表
附件:V—NET系统资费表
一、小站信道收费(专线电路月租费)
码 率 月 通 信 费
2.4Kb/s 2200元
4.8Kb/s 3600元
9.6Kb/s 4400元
二、广播型电路通信费
广播型用户小站只收不发,不收取通信费。主站的通信费则按专线电路资费加倍收取。即:
码 率 月 通 信 费
2.4Kb/s 4400元
4.8Kb/s 7200元
9.6Kb/s 8800元
三、小站代维资费
代维用户小站的收费按包月制每月700元收取。
注:(1)代维费包括维修费、管理费、劳务费。
(2)代维小站的材料由用户负担。交通费、差旅费按实际需
要收取。
四、优惠办法
1、小站10个以内,通信费按全价计算收费。
2、小站11-20个的,通信费按标准的95%计算收费。
3、小站21-40个的,通信费按标准的90%计算收费。
4、小站41-80个的,通信费按标准的85%计算收费。
5、小站81个以上的,通信费按标准的80%计算收费。