天津市测绘成果管理实施办法
天津市人民政府
天津市测绘成果管理实施办法
(1992年1月7日天津市人民政府第48号令)
全文
政府令
《天津市测绘成果管理实施办法》,已于一九九二年一月七日经市人民政府批准,现
予发布施行。
第一条 为加强本市测绘成果管理,根据《中华人民共和国测绘成果管理规定》
,结合本市实际情况,制定本办法。
第二条 天津市测绘管理处主管本市行政区域内测绘成果的管理和监督工作,并
负责组织本市行政区域内基础测绘成果以及有关专业测绘成果的接收、搜集、整理、
储存和基础测绘成果的出版、加印、复制及提供使用。
第三条 区、县人民政府和市属委、局及驻津单位指定的部门,在天津市测绘管
理处的业务指导下,负责本辖区、本系统、本单位测绘成果的管理工作。
区、县人民政府和市属委、局及驻津单位,应将指定的测绘成果管理部门(以下
称测绘成果管理部门)报天津市测绘管理处备案。
第四条 测绘成果应当根据公开(公开使用、公开出版)和未公开(内部使用,
保密)的不同性质,按照国家和本市的有关规定进行管理。
第五条 基础测绘成果保密等级的划分、调整和解密,按国家的有关规定执行。
专业测绘成果保密等级的划分、调整和解密,由有关专业测绘成果管理部门确定
,并报天津市测绘管理处备案,其密级不得低于原使用的地理底图和其他相关基础测
绘成果的密级。
使用保密测绘成果,必须按照国家保密法规进行管理。保密测绘成果确需公开使
用的,须报天津市测绘管理处审查批准,并按照国家规定进行解密处理。
第六条 销毁保密测绘成果之前,应进行登记。登记的内容包括测绘成果的名称
、比例尺、种类、密级、数量、施测日期和销毁原因、批准人、鉴定人、销毁人和监
销人,登记册应归档长期保存。
销毁失去使用价值的测绘成果,应先经本单位有关业务部门鉴定,并向天津市测
绘管理处备案后方可销毁。
第七条 在本市行政区域内完成的测绘成果,必须按年度向天津市测绘管理处汇
交下列成果目录或者副本:
(一)天文测量、大地测量、卫星大地测量、重力测量的数据和图件的目录及副
本(一式一份);
(二)航空、航天遥感测绘底片和磁带的目录(一式一份);
(三)基本地形图的目录及副本,影象地图、海图、地籍图的目录(一式一份);
(四)本市重要的专题地图及普通地图、地图集(册)的图译(一式二份);
(五)有关重大工程测量的数据和图件目录(一式一份)。
第八条 本市单位和驻津单位需要使用本市基础测绘成果的,应持相应测绘成果
管理部门开具的索取测绘资料专用函到天津市测绘管理处办理使用手续。需要使用内
部参考地图的,持本单位介绍信直接到天津市测绘管理处办理使用手续。
第九条 本市单位和驻津单位需要使用外省、自治区、直辖市的基础测绘成果的
,应持相应测绘成果管理部门开具的索取测绘资料专用函到天津市测绘管理处办理转
函手续,再向该成果所在的省、自治区、直辖市的测绘行政主管部门办理使用手续。
第十条 本市单位和驻津单位需要使用军事部门测绘成果的,由天津市测绘管理
处通过总参谋部测绘主管部门或者大军区、军兵种测绘主管部门统一办理。
第十一条 国务院各部门、军事部门以及外省、自治区、直辖市所属单位需要使
用本市基础测绘成果的,按国家有关规定办理。
第十二条 各单位对外提供国家未公开的测绘成果,应持其上级主管机关开具的
申请报告和对外提供的测绘成果(一式二份),报经天津市测绘管理处批准。
第十三条 未公开的测绘成果不得赠送单位或个人,也不得公开出版发行。
第十四条 递送保密测绘成果,必须严密包装加封,并标明密级,交机要部门寄
送或者由两人递送。内部使用的测绘成果按内部文件管理规定运转。
第十五条 测绘成果管理部门应对本辖区、本系统、本部门领用的测绘成果的使
用情况进行定期检查,发现测绘成果丢失或泄密事故,应及时将经过及处理结果报告
天津市测绘管理处。其中,出现绝密测绘成果丢失情况或泄密事故,测绘成果管理部
门应立即报告天津市测绘管理处。
第十六条 测绘成果实行有偿使用,收费标准按国家有关规定执行。
第十七条 对测绘成果管理做出重大贡献或者显著成绩的单位和个人,由天津市
测绘管理处给予表扬或者奖励。
第十八条 测绘成果质量不合格给用户造成损失的,由该测绘成果的测绘单位赔
偿直接经济损失,并负责补测或重测;情节严重的,由天津市测绘管理处处以一千元
以下的罚款或者降低、取消其相应的测绘资格。
第十九条 有下列行为之一的单位或个人,按以下规定给予行政处罚:
(一)超出国家规定的测绘成果收费标准收取使用费的,由物价管理部门依照《
中华人民共和国价格管理条件》的规定没收其非法所得,并可处以相当于非法所得金
额三至五倍的罚款。
(二)泄露测绘成果秘密的个人,由其所在单位或该单位的上级主管机关酌情给
予行政处分,构成犯罪的,由司法机关依法追究其刑事责任。泄露测绘成果秘密的单
位,天津市测绘管理处可通报批评,并按《中华人民共和国测绘成果管理规定》第十
九条追究单位负责人的责任。
(三)未经提供测绘成果部门批准,擅自复制、转让或者转借测绘成果的,由天
津市测绘管理处给予通报批评,并可处以相当于图纸、资料费数额两倍的罚款。
第二十条 对违法本办法第十三条规定的,由天津市测绘管理处责令停止违章行
为,并可视情节处以一千元以下的罚款。
第二十一条 本办法由天津市测绘管理处负责解释。
第二十二条 本办法自发布之日起施行。
车船使用牌照税暂行条例(附英文)(已废止)
政务院
车船使用牌照税暂行条例(附英文)
1951年9月13日,政务院
第一条 凡在开征车船使用牌照税之地区、行驶车、船者,均依本条例之规定,向税务机关交纳车船使用牌照税。
第二条 原纳吨税(船钞)之本国船舶,一律改征车船使用牌照税,不再交纳吨税;但外国船舶及外商租用中国船舶,仍征吨税,不纳车船使用牌照税。
第三条 车船使用牌照税征收地区,由省(市)人民政府拟定,报请大行政区人民政府(军政委员会)核准开征,并转送中央人民政府财政部备案;中央直属省(市)报请中央人民政府财政部核准开征。
第四条 应纳车船使用牌照税之车、船使用人,须向所在地税务机关申请登记、纳税,领取车船使用牌照及完税证。前项车船使用牌照及完税证,由省(市)税务机关制发。
第五条 车船使用牌照税按季(一、四、七、十月)征收。当地税务机关为便利纳税人交纳,得改按半年或一年合并征收。
第六条 下列各种车、船,免纳车船使用牌照税:
一、郊区农民自用的车、船;
二、载重量不超过一吨的渔船;
三、军政机关、公私立学校及人民团体自有自用的车、船;
四、专供上下客货及存货的趸船、浮桥用船;
五、经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船;
六、消防车,洒水车、救护车、救护船、垃圾车、垃圾船及义渡船。
上列一、二、三、六各款免税之车、船,其使用人须向所在地税务机关申请登记,领取免税牌照并交纳牌照工本费。
第七条 车辆使用牌照税税额如下:
──┬───────┬────────┬────────────┬──────────
类 │ 项 目 │ 计 税 标 准 │ 每 季 税 额① │ 备注
别 │ │ │ │
──┼───────┼────────┼────────────┼──────────
│ 乘人汽车 │ 每 辆 │ 150,000元至800,000元 │
├───────┼────────┼────────────┼──────────
机 │ 载货汽车 │ 按净吨位每吨 │ 40,000元至150,000元 │
动 ├───────┼────────┼────────────┼──────────
车 │ 机器脚踏车 │ 二轮者每辆 │ 50,000元至150,000元 │
│ ├────────┼────────────┼──────────
│ │ 三轮者每辆 │ 80,000元至200,000元 │
──┼───────┼────────┼────────────┼──────────
│ 兽力驾驶者 │ 每 辆 │ 10,000元至80,000元 │
非 ├───────┼────────┼────────────┼──────────
机 │ │ │ │ 包括三轮车黄包车
动 │ 人力驾驶者 │ 每 辆 │ 3,000元至60,000元 │ 及其他人力拖行车
车 │ │ │ │ 辆
├───────┼────────┼────────────┼──────────
│ 脚 踏 车 │ 每 辆 │ 5,000元至10,000元 │
──┴───────┴────────┴────────────┴──────────
① 本栏税额为旧人民币
第八条 船舶使用牌照税税额如下:
──┬─────────┬─────────┬─────────
类 │ 计税标准 │ 每 季 税 额 ① │ 备 注
别 │ │ │
──┼─────────┼─────────┼─────────
│ 50吨以下 │ 每吨, 3000元 │ 按净吨位计征
├─────────┼─────────┼─────────
机 │ 51吨至150吨 │ 每吨, 3500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 4000元 │ 按净吨位计征
├─────────┼─────────┼─────────
动 │ 301吨至500吨 │ 每吨, 4500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 501吨至1000吨 │ 每吨, 5500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 1001吨至1500吨 │ 每吨, 6500元 │ 按净吨位计征
船 ├─────────┼─────────┼─────────
│ 1501吨至2000吨 │ 每吨, 8000元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 2001吨至3000吨 │ 每吨, 9500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 3001吨以上 │ 每吨, 11000元 │ 按净吨位计征
──┼─────────┼─────────┼─────────
│ 10吨以下 │ 每吨, 1500元 │ 按载重吨位计征
非 ├─────────┼─────────┼─────────
│ 11吨至50吨 │ 每吨, 2000元 │ 按载重吨位计征
机 ├─────────┼─────────┼─────────
│ 51吨至150吨 │ 每吨, 2500元 │ 按载重吨位计征
动 ├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 3000元 │ 按载重吨位计征
船 ├─────────┼─────────┼─────────
│ 301吨以上 │ 每吨, 3500元 │ 按载重吨位计征
──┴─────────┴─────────┴─────────
① 本栏税额为旧人民币。
第九条 车船使用牌照税税额,除船舶依照规定税额按吨计征外,车辆由省(市)人民政府在前条规定税额范围内,根据当地具体情况,车辆种类,载重量及使用性质拟定适用税额,报请大行政区人民政府(军政委员会)核准实施,并转送中央人民政府财政部备案;中央直属直(市)报请中央人民政府财政部核准备案。
第十条 凡已纳税领取牌照之车、船,在牌照有效期间内行驶另一地区,不得重征或补征差额。
第十一条 未开征车船使用牌照税地区之车、船,经常往来开征地区时,须向开征城市之税务机关交纳车船使用牌照税;非经常来往之车、船,经当地区、乡(村)以上人民政府证明者免征。
第十二条 车船使用牌照不得转卖、赠送、借用或逾期使用。如车、船所有权转移时,在有效期间内,准继续使用,不另纳税,亦不退税。
第十三条 车船使用牌照如有毁损或遗失时,应报请原发机关补发牌照,在有效期间内,不另纳税。
第十四条 车船使用牌照应按规定装置于车、船的明显易见之处,以便检查。
第十五条 违章行为之处罚,规定如下:
一、不按规定手续办理申报、登记、纳税、领照者,除限期纳税、领照外,并处以应纳税额三倍以下之罚金;
二、违反本条例第十二、十三、十四各条规定之一者,分别处以人民币十万元(按:系旧币)以下之罚金;
三、不按规定期限交纳税款者,除限日追缴外,按日处以应纳税额1%的滞纳金。
第十六条 车船使用牌照税稽征办法,由省(市)税务机关拟定,报请省(市)人民政府核准实施,并呈报中央人民政府财政部税务总局备案。
第十七条 本条例公布后,各地有关使用牌照税之单行办法,一律废止。
第十八条 本条例自公布之日施行。(附英文)
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX
(Promulgated by the Central People's Government AdministrationCouncil on September 13, 1951)
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 CONCERNING THE VEHICLE AND VESSEL USAGE
LICENSE PLATE TAX
(Promulgated by the Central People's Government Administration
Council on September 13, 1951)
Article 1
All operators of vehicles and vessels within districts where vehicle and
vessel usage license plate tax is imposed shall, in accordance with the
provisions of these Regulations, pay vehicle and vessel usage license
plate tax to the respective tax authorities.
Article 2
Domestic vessels previously subject to the payment of the tonnage tax
(vessel dues), shall no longer be subject to the payment of the tonnage
tax, and shall, without exception, be subject to payment of the vehicle
and vessel usage license plate tax. Foreign vessels and the Chinese
vessels leased by foreign businesses shall, however, continue to be
subject to tonnage tax and not vehicle and vessel usage license plate tax.
Article 3
The provincial (municipal) people's governments shall, subject to the
verification and approval of the people's governments (military and
administrative commissions) of the greater administrative regions,
designate those districts in which the vehicle and vessel usage license
plate tax is to be imposed and shall report the districts designated to
the Ministry of Finance of the Central People's Government for the record;
provinces (municipalities) directly under the Central Government shall,
prior to the imposition of the tax, report the districts designated to the
Ministry of Finance of the Central People's Government for verification
and approval.
Article 4
Operators of vehicles and vessels subject to payment of the vehicle and
vessel usage license plate tax shall apply to the local tax authorities
for registration, paying the tax, and obtaining license plates and the tax
payment certificates. The aforesaid vehicle and vessel license plates and
tax payment certificates shall be made and issued by the provincial
(municipal) tax authorities.
Article 5
Vehicle and vessel usage license plate tax shall be collected on a
quarterly basis (in January, April, July and October). Alternatively, for
the convenience of the tax payers to make the tax payments, the local tax
authorities may collect an aggregate amount of tax on a biannual or annual
basis.
Article 6
The following categories of vehicles and vessels shall be exempt from the
payment of the vehicle and vessel usage license plate tax:
(1) vehicles and vessels operated by suburban farmers for their own use;
(2) fishing vessels with a deadweight capacity not in excess of one ton;
(3) vehicles and vessels owned and operated by military and government
units, public and private schools and social organizations for their own
use;
(4) pontoons and floating docks used exclusively for passengers, the
loading and unloading of cargo and the storage of goods;
(5) vehicles and vessels certified by the respective local transport
administration offices and verified and approved by the tax authorities
that they are no longer in use or have been dismantled; and
(6) fire trucks, water sprinkler vessels, ambulance vehicles and ambulance
vessels, waste removal vehicles and waste removal vessels and ferries.
In order to obtain a tax-exempt license plate, operators of vehicles and
vessels that are exempt from tax and listed above in Items (1), (2) and
(6) shall apply to the local tax authorities for registration and
obtaining the tax-exempt license plate and paying a fee covering the
manufacturing cost of the license plate.
Article 7
The amount of vehicles usage license plate tax shall be as follows:
|========|=============|=============|===================|===============|
|Type | Category | Unit for | Quarterly | Remar |
| | | Calculating| Tax Payment [*1]| |
| | | Tax | | |
|========|=============|=============|===================|===============|
| | Passenger | Per vehicle| 150,000 yuan | |
| | vehicles | | to 800,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
|Motor | Trucks | Per ton, by| 40,000 yuan | |
|vehicles| | net tonnage| to 150,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | Motor-cycles| Per motor- | 50,000 yuan | |
| | | cycle | to 150,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | | Per motor- | 80,000 yuan | |
| | | tricycles | to 200,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | Animal-drawn| Per vehicle| 10,000 yuan | |
| | | | to 80,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
|Non- | Manually | Per vehicle| 3,000 yuan to |Including |
| | | | |pedicabs, |
|motor | driven | | 60,000 yuan |rickshaws and |
|vehicles| | | |other manually |
| | | | |drawn vehicles |
| |---------------------------------------------------------------|
| | Bicycles | Per bicycle| 5,000 yuan to | |
| | | | 10,000 yuan | |
|========================================================================|
Article 8
The amount of vessel usage license plate tax shall be as follows:
|========|======================|====================|======================|
|Type | Unit for calculating | Quarterly tax | Remarks |
| | tax | payment [*1] | |
|========|======================|====================|======================|
| | Under 50 tons | 3,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 51 - 150 tons | 3,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 151 - 300 tons | 4,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 301 - 500 tons | 4,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
|Motor | 501 - 1000 tons | 5,500 yuan per ton | Calculated on the |
|vessels | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 1001 - 1500 tons | 6,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 1501 - 2000 tons | 8,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 2001 - 3000 tons | 9,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 3001 tons and | 11,000 yuan per ton| Calculated on the |
| | upwards | | basis of net tonnage |
|==========================================================================-|
| | Under 10 tons | 1,500 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 11 - 50 tons | 2,000 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| Non | 51 - 150 tons | 2,500 yuan per ton | Calculated on the |
| motor | | | basis of tonnage of |
| vessels| | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 151 - 300 tons | 3,000 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 301 tons and | 3,500 yuan per ton | Calculated on the |
| | upwards | | basis of tonnage of |
| | | | loading capacity |
|========|======================|====================|======================|
Article 9
Except where vehicle and vessel usage license plate tax is imposed on
vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people's government shall, within the range of the
tax amount prescribed in the preceding Article, determine according to
existing local conditions the amounts of tax applicable to vehicles of
different categories, deadweight capacities, and the nature of uses, and
shall report such determinations to the people's governments (military and
administrative commissions) of the greater administrative regions for
examination, approval and implementation and to the Ministry of Finance of
the Central People's Government for the record; provinces (municipalities)
directly under the Central Government shall report their determinations to
the Ministry of Finance for examination and approval and for the record.
Article 10
Vehicles and vessels for which the tax due has been paid and for which
license plates have been obtained, when transferred to and operated in
another taxing district, shall not be further subject to tax or subject to
additional tax due to differences in taxation between the former district
and the latter district for the duration of the validity of the licenses.
Article 11
In respect of vehicles and vessels which are registered in districts where
no vehicle and vessel usage license plate tax is imposed, but which are
frequently operated in districts where vehicle and vessel usage license
plate tax is imposed, the vehicle and vessel usage license plate tax must
be paid to the city tax authorities therein; as to those vehicles and
vessels which are not frequently operated in districts where the vehicle
and vessel usage license plate tax is imposed shall be exempt from tax
upon obtaining a certificate of tax exemption from the respective people's
government at or above the local township (or village) level.
Article 12
Vehicle and vessel license plates may not be sold, given as gifts, loaned
or used beyond their expiry date. Where the ownership of vehicles and
vessels is transferred, the license plates may be used until the
termination of the period of validity of the license plates; no additional
tax shall be paid and no tax shall be refunded during such a period.
Article 13
In cases of damage to or loss of the license plates of vehicles or
vessels, a report shall be filed with the office that originally issued
the license plates for replacement license plates; no additional tax shall
be paid during the period of validity of the original license plates.
Article 14
Vehicle and vessel license plates shall, according to the provisions, be
fitted to a conspicuous place on vehicles or vessels to facilitate
identification.
Article 15
The penalties for violation of the provisions of these Regulations are
stipulated as follows:
(1) persons who fail to comply with the provisions concerning reporting,
registration, the payment of tax and the obtaining of license plates
shall, in addition to the payment of tax within a time limit, be subject
to a fine of three times or less the amount of tax due.
(2) persons who violate any one of the provisions of Articles 12, 13 or 14
of these Regulations shall be subject to a fine not exceeding 100,000 yuan
Renminbi (i.e. the Old Renminbi - the editor.)
(3) Persons who fail to pay tax within the prescribed period shall, in
addition to the payment of tax within a time limit, be subject to a late
payment fine of 1% of the amount of tax due for each day payment is
delayed.
Article 16
Measures for the investigation and collection of the vehicle and vessel
usage license plate tax shall be formulated by the provincial (municipal)
tax authorities, and submitted for verification, approval and
implementation to the provincial (municipal) people's government and to
the General Taxation Bureau of the Ministry of Finance of the Central
People's Government for the record.
Article 17
On the promulgation of these Regulations, all separate rules and measures
governing the license plate tax in the various localities shall be
annulled.
Article 18
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] [*2] The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi.
- The Editor.