海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
海关总署
海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定(附英文)
(一九八二年二月二十八日国务院批准)
为鼓励中外合作开采海洋石油,现对石油作业进出口货物的关税和工商统一税规定如下:
一、下列进口货物予以免税:
(一)经核准直接用于勘探作业的机器、设备、备件和材料;
(二)按照《中华人民共和国对外合作开采海洋石油资源条例》第十九条至第二十一条规定,经核准需要进口直接用于开发作业的机器、设备、备件和材料;
(三)为在国内制造供海洋开采石油作业(包括勘探、钻井、固井、测井、录井、采油、修井等)用的机器、设备,经核准需要进口的零部件和材料;
(四)外国合同者为开采海洋石油而暂时进口并保证复运出口的机器和其他工程器材,在进口或复运出口时予以免税。
二、外国合同者按合同规定所得的原油装运出口时,免征出口税。
三、不属于第一条和第二条规定范围内的进、出口货物,应当按照《中华人民共和国海关进出口税则》和《中华人民共和国工商统一税条例(草案)》征收关税和工商统一税。
四、凡免税进口的货物,未经海关核准不得移作他用。违者,由海关按照《中华人民共和国暂行海关法》的规定处理。
附:中外合作开采海洋石油进口物资免税清表
中外合作开采海洋石油进口物资免税清表
一、经核准需要进口的直接用于勘探作业方面的货物:
1.地球物理勘探类:
(1)地球物理勘探船舶及其配套件;
(2)地震仪及其配套件、配件、重磁力仪及其配件;
(3)等浮电缆及其配套件;
(4)数据处理专用电子计算机及其配套件;
(5)地震磁带;
(6)岸台定位设备及配套设施。
2.钻井类:
(1)各种海上钻井装置,包括:自升式、半潜式钻井船、浮式钻
井船和钻井平台以及辅助船和服务工作船;
(2)钻机及其部件、附件、配件;
(3)固井设备及其附属设备,包括吹灰设备;
(4)测井设备及其附属设备,包括电测仪、气测仪、测斜仪及其 它录井仪;
(5)试油、修井设备及其部件、附件和配件;
(6)钻井专用工具,包括钻头、钻铤、钻杆、造斜、防斜工具和打
捞工具及其它工具;
(7)钻井泥浆处理设备及化工材料;
(8)油井专用材料,包括油管、套管和井口装置、水下器具;
(9)油井水泥和各种添加剂。
3.安全救生类:
(1)各种油井防喷装置、备件和材料;
(2)各种防火、消防装置和材料;
(3)各种救生设备、配件和工具;
(4)海上作业人员特殊的劳动保护用品;
(5)潜水作业的设备和材料。
4.交通运输和通讯类:
(1)直升飞机及停机坪设备;
(2)交通运输和护航船舶及其配套部件;
(3)各种有线、无线通讯设备和配件。
5.油品类:
海上作业需要的特殊燃料油、润滑油、冷却液。
二、经核准需要进口的供开发作业即油田建设方面的货物:
1.采油类:
(1)生产平台,包括采油平台、处理平台、生活平台和烽火台;
(2)海上装油设施,包括单点系泊、绞接式摇柱、储油轮或水下油罐,以及栈桥码头;
(3)海洋工程作业船舶;
(4)动力设备及配件,包括内燃机、汽轮机、燃气轮机、蒸汽机、发电机和电动机及其控制设备和装置;
(5)注入设备及配件,包括注水设备、注气设备以及水质、气体处理设施;
(6)井水封隔器、井下防喷器;
(7)起重设备及工具;
(8)油(气)运输设备、管道及其闸阀和管子配件,中间站和陆
岸终端设备及其闸阀和管子配件,包括各种机泵、流体分离、换热、
净化和加压装置、各种计量、监测和参数指示仪表,各种闸阀和管
子配件;各种电气仪表和电缆。
2.自动化遥控遥测类:
(1)包括各种装置和仪表;
(2)空气调温装置。
三、为在国内制造供海洋石油开采作业用的机器和设备,经核准需要进口的零部件和材料。
四、上述物资是否需要从国外购进,由石油工业部负责审批。
(附英文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRYOF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIESAND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTSFOR THE CHINESE-FOREIGN CO
OPERATIVE EXPLOITATION OF OFFSHORE OIL
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)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION AND THE MINISTRY
OF FINANCE CONCERNING THE COLLECTION OF OR EXEMPTION FROM CUSTOMS DUTIES
AND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAXES ON IMPORTS AND EXPORTS
FOR THE CHINESE-FOREIGN COOPERATIVE EXPLOITATION OF OFFSHORE OIL
(Approved by the State Council on February 28, 1982 and promul-
gated by the General Customs Administration and the Ministry of Finance on
April 1, 1982)
For the purpose of encouraging the Chinese-foreign cooperative
exploitation of offshore oil, the Customs duties and consolidated
industrial and commercial taxes on the imports and exports for oil
operations are stipulated as follows:
1. The following imports shall be exempt from duties or taxes:
(1) the machinery, equipment, spare parts and materials, the direct use of
which in prospecting operations has been verified and approved;
(2) the machinery, equipment, spare parts and materials, the requirement
for the import of which has been verified and approved for direct use in
exploiting operations in accordance with Articles 19 to 21 of the
Regulations of the People's Republic of China on the Exploitation of
Offshore Petroleum Resources in Cooperation with Foreign Enterprises;
(3) the parts, components and materials, the requirement for the import of
which has been verified and approved for use in the manufacture in China
of the machinery and equipment to be used in offshore oil exploitation
operations (includings prospecting, well drilling, well cementation, well
survey, well logging, oil recovery, well repair, etc.);
(4) machinery and other engineering equipment, which are temporarily
imported by foreign contractors for the exploitation of offshore oil, and
of which the re-export is guaranteed, shall be exempt from duties at the
time of import or re-export.
2. The crude oil due to foreign contractors as stipulated in the contracts
shall be exempt from export duties when it is shipped abroad.
3. Customs duties and consolidated industrial and commercial taxes shall,
in accordance with the Import and Export Duty Tariff of the Customs of the
People's Republic of China and the Draft Regulations of the People's
Republic of China on Consolidated Industrial and Commercial Taxes, be
levied on the imports or exports beyond the ranges stipulated in Article 1
and Article 2.
4. The goods imported duty-free shall not be diverted to other use without
the vertification and approval by the Customs. Those who violate this
clause shall be dealt with by the Customs in accordance with the Interim
Customs Law of the People's Republic of China. [*1]
Appendix: Detailed Duty-free List of the Import Materials for the Chinese-
Foreign Cooperative Exploritation of Offshore Oil
I. Goods which are required and have been inspected and approved for
import and direct use in prospecting operations:
1. Those for geophysical prospecting:
(1) geophysical prospecting vessels and their integral accessories;
(2) seismographs and their integral accessories and fittings; heavy
magnetometers and their fittings;
(3) isobuoyant cables and their integral accessories;
(4) data processing special-purpose electronic computers and their
integral accessories;
(5) seismograph tapes;
(6) shore platform positioning equipment and its accessory facilities.
2. Those for well drilling:
(1) various offshore drilling units, including self-elevating or semi-
submersible drill ships, floating drilling vessels, drilling platforms,
auxiliary vessels and service craft;
(2) drilling machines and their components, accessories and fittings;
(3) well commentation equipment and its accessory equipment, including
soot-blowing equipment;
(4) well survey equipment and its accessory equipment, including
electrographs, pneumographs, inclinometers and other well loggers;
(5) oil testing and well repairing equipment and its components,
accessories and fittings;
(6) well drilling special-purpose tools, including drill bits, drill
collars, drilling rods, deflecting tools, deflection preventing tools,
fishing tools and other tools;
(7) drilling mud treating equipment and chemical materials;
(8) oil well special-purpose materials, including oil pipes, casings, well
head assemblies and underwater appliances;
(9) oil well cement and various additives.
3. Those for safety and rescue:
(1) various oil well blowout-preventing devices, spare parts and
materials;
(2) various fire prevention and fighting devices and materials;
(3) various lifesaving appliances, accessories and tools;
(4) special labour protection articles for offshore operating personnel;
(5) equipment and materials for diving operations.
4. Those for communications and transportation:
(1) helicopters and parking apron equipment;
(2) communications, transportation and escort vessels and their accessory
components;
(3) various wire and wireless communication equipment and its fittings.
5. Oils:
Special fuel oils, lubricating oil, coolant fluids, etc. required for
offshore operations.
II. Goods, the requirement for the import of which has been verified and
approved for use in exploiting operations, i.e. in the construction of oil
fields:
1. Those for oil recovery:
(1) production platforms, including recovery platforms, treating
platforms, living platforms and beacon towers;
(2) offshore oil loading facilities, including single-point moorings,
hinged rocking posts, oil storage ships or underwater oil tanks and piled
piers;
(3) offshore engineering operation vessels;
(4) power plants and their fittings, including internal combustion
engines, steam turbines, steam engines, generators and electric motors and
their control equipment and devices;
(5) injection equipment and fittings, including water injection equipment,
gas injection equipment and water quality or gas treatment facilities;
(6) well water packers and underground blowout preventers;
(7) lifting equipment and tools;
(8) oil (gas) transportation equipment, pipelines and their gate valves
and pipe fittings; intermediate stations and shore terminal equipment and
their gate valves and pipe fittings, including various machines and pumps
and fluid separation, heat exchange, purifying and pressurizing devices,
various measuring, monitoring and parameter indicating meters, various
gate valves and pipe fittings; various electrical instruments and meters
and cables.
2. Those for automation remote control, and remote monitoring:
(1) including various devices and instruments and meters;
(2) air-conditioning installation.
III Parts, components and materials, the requirement for import of which
has been verified and approved for the manufacture in China of machinery
and equipment for offshore oil exploitation operation.
IV The Ministry of Petroleum Industry shall be responsible for examining
and approving whether it is necessary for the above materials to be
purchased from abroad.
Note:
[*1] The Interim Customs Law of the People's Republic of China has been
superseded by the Customs Law of the People's Republic of China, which was
adopted at the 19th Meeting of the Standing Committee of the Sixth
National People's Congress of the People's Republic of China on January
22, 1987. - The Editor
书面劳动合同的成立条件
刘刚
前几天处理一个案件。当事人介绍案情时,陈述说用工单位没有与他签订书面劳动合同,我反复询问,他说曾经签订过一个保密协议,但是里面没有关于劳动合同的内容,即没有约定过劳动合同期限、工作内容、工作时间和休息、劳动报酬、社会保险等内容。基于此,我将加付一倍的工资作为仲裁请求之一列入申诉书。但是开庭的时候,情况发生了戏剧性变化,被诉单位举出一份证据,就是那份保密协议,是用日文书写的,只有一页,正面是关于劳动合同内容的约定,其中只有报酬一项做了一个“按照实际情况支付”的约定,合同没有期限。签订日期是4年以前,背面是有关保密协议的约定,签字落款就在这一面。
仲裁委认为这份证据可以证明双方签订过书面劳动合同。虽然庭审时的证人包括对方代理人都承认除这份协议之外,他们单位还每年都与员工签订劳动局监制的格式范本劳动合同,只有我的这名委托人由于某些特殊原因没有签订格式文本。看来司法实践中,如何认定“书面劳动合同”成立的问题亟待厘清。
按照劳动合同法第十七条的规定,“劳动合同应当具备以下条款:(一)用人单位的名称、住所和法定代表人或者主要负责人;(二)劳动者的姓名、住址和居民身份证或者其他有效身份证件号码;(三)劳动合同期限;(四)工作内容和工作地点;(五)工作时间和休息休假;(六)劳动报酬;(七)社会保险;(八)劳动保护、劳动条件和职业危害防护;(九)法律、法规规定应当纳入劳动合同的其他事项。劳动合同出前款规定的必备条款外,用人单位与劳动者可以约定试用期、培训、保守秘密、补充保险和福利待遇等其他事项。”条文规定的是“应当具备”,“应当”在法律条文中的意义就是“必须”,那么,按照此条文的规定,如果书面劳动合同不具备这些必要条款,那么就不能认为合同已经成立,因为法律对劳动合同的成立提出了特殊要求,也是硬性要求。为什么这样说,我们与《中华人民共和国合同法》的第十二条相比较,就可以看出问题所在。该条规定:“合同的内容由当事人约定,一般包括以下条款:(一)当事人的名称或者姓名和住所;(二)标的;(三)数量;(四)质量;(五)价款或者报酬;(六)履行期限、地点和方式;(七)违约责任;(八)解决争议的方法。当事人可以参照各类合同的示范文本订立合同。”在本条中,就没有使用“应当”这个词语,而是使用了“一般包括以下条款”的表述方式,而且第二款还特别强调,当事人可以参照各类合同的示范文本订立合同。合同法中为什么如此规定,那是因为民事商事活动中,法律要充分尊重当事人的意思表示,凸显“意思自治”的地位,只要当事人的意思表示是真实的,内容不违反法律和行政法规的强制性规定,就认为合同成立且合法有效。然而在《劳动合同法》中,却专门强调劳动合同必须具备八项内容。这显然是具有强制作用的,因为劳动合同法是社会性法律,是以社会公共利益为本位的。所以较之于合同法,地位特殊,其更着重于保护社会的良好秩序,而不偏重于保护合同主体的自由意思。当然,劳动合同法并没有忽视当事人订立合同的平等自愿原则。该法第三条已经对此作出了规定。我们现在讨论劳动合同法的特殊性质,是要厘清在司法事件中一些违反立法本意的做法。如果只要有一个双方主体盖章签字的书面形式,就认定双方签订了书面劳动合同,用人单位可以免除支付双倍工资的法律责任,那实际上就是违反了劳动合同法的立法本意。试想,如果双方对劳动合同期限、工作内容和工作地点、工作时间和休息休假、劳动报酬、社会保险、劳动保护、劳动条件和职业危害防护这些内容没有作出明确约定,这个书面劳动合同还有什么意义?还如何确定双方的权利义务?实际上,劳动合同法仅仅对劳动报酬和劳动条件的约定不明进行了救济(劳动合同法第十八条),其他条款的约定不明在本法中没有救济性条文。这样,如果双方当事人对劳动合同期限、工作内容和工作地点、工作时间和休息休假、社会保险、劳动保护、劳动条件和职业危害防护不在书面劳动合同上作出书面约定,则只要听从相关法律规定的裁断,有法律规定的尚可得到救济,例如社会保险、职业危害防护等,那没有法律规定的如何处理?例如工作内容和地点、工作时间等,如果没有书面约定,会对司法造成很大的障碍。致使纠纷的处理越发艰难。
理论上,劳动合同法第十七条的规定,已经确定了劳动合同是要式合同,合同成立的前提就是必须具备法律规定的必备内容,否则当以合同内容不符合法律要求的必要条件而认定合同不能成立。合同不能成立的原因如果是用人单位提供的合同文本不符合法律的强制性规定,则用人单位不但应当承担未订立书面合同应当支付双倍工资的法律责任,还应当承担缔约过失责任,对由此给劳动者所造成的损失进行赔偿。劳动合同法第八十一条对此作出了明确规定。
综上,笔者认为司法实践中,应当认真把握劳动合同法的立法精神,严格按照劳动合同法十七条的规定界定书面劳动合同是否成立,对于不具备该条规定的必须具备的合同条款之劳动合同,不应当认定为成立书面劳动合同,更不能免除用人单位支付双倍工资的法律责任和缔约过失责任。
刘刚(大连律师,liuganglawer@yahoo.cn;13050504182)