逾期付息保护复利的法律依据/陈深红

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陕西省人民政府


陕西省水资源费征收、管理和使用暂行办法
陕西省人民政府



为了加强水资源的管理和保护，促进水资源的合理开发利用和计划用水、节约用ぷ鳎荨吨谢嗣窆埠凸贰ⅰ渡挛魇∷试垂芾硖趵返挠泄毓娑笆∥⑹≌豆赜诮徊郊忧克ㄉ璧木龆ā罚ㄉ路ⅰ?991〕25号）的要求，制定本办法。
一、征收范围
凡在本省境内直接从地下或者江河、湖泊取水的单位和个人，均应向水行政主管部门提出取水申请，依法取得水的使用权，并按规定交纳水资源费；
农业灌溉用水、农村人畜饮水，城市公用设施供给的居民生活用水，以及党政机关、中小学校和社会福利单位取水（不含地热水、矿泉水），暂不征收水资源费；
为家庭生活、家畜家禽饮用取水和其他少量取水，不需要进行取水许可，并免征水资源费。
二、征收机关
县级以上各级水行政主管部门是征收水资源费的主管机关，负责水资源费的征收与管理工作。
三、征收标准与征收原则
水资源费的具体征收标准（见附表），由地（市）水行政主管部门会同物价、财政部门在附表规定的范围内，根据以下原则提出意见，报地区行署、市人民政府批准后执行，并报省物价局、财政厅、水利厅备案：
1、地下水位下降区高于平衡区，因地下水严重超采已造成环境水文地质恶化的地区高于下降区；
2、按照水资源的紧缺程度或对生态环境的影响情况，地区之间应有所区别。
四、收交管理
1、取水单位应按照有关规定编制用水计划，实行计划取水，厉行节约用水。
在计划用水量内取水的，水资源费按实际取水量计收。超计划取水的，对超计划部分实行累进制办法收费，即：超计划取水量在20％以内的（含20％），其超计划部分按规定征收标准增加一倍计征；在20～40％的（含40％），其超计划部分按规定征收标准增加二倍计征；在
40～50％的，其超计划部分按规定征收标准增加三倍计征，并责令其停止取水。
取水单位均要在取水工程（或设备）上安装量水设施，由水行政主管部门验收合格后，按计量数征收。无量水设施的，按工程设计取水量或设备铭牌取水能力计征水资源费。
2、水利水电工程取水的水资源费，由有管辖权的县级以上水行政主管部门的水资源管理机构征收；《陕西省水资源管理条例》颁布后，由省审批的中央、省属企业沿渭河干流傍河提取地下水的，水资源费由省水资源管理机构征收；在省辖市城区取水，由市水行政主管部门的水资源管
理机构征收；其他取水，由取水口所在地县级水行政主管部门的水资源管理机构征收。
各执行单位均应向同级物价部门申领《收费许可证》，并使用省财政厅统一监制的水资源费专用收费票据。
3、水资源费按月征收，取水单位按收费单位的缴费通知，在10天内向指定银行缴纳水资源费。未在银行设立帐户的，可向水资源管理单位直接办理交款手续。水资源管理单位也可以委托银行代收，采取托收无承付的方式办理。对逾期不缴者，按天征收千分之三的滞纳金。连续三个
月不交纳水资源费的，水行政主管部门有权限制或停止其取水，并加倍征收水资源费及滞纳金。
4、水资源费实行按比例上交、分级管理的办法。各级分成比例如下：
县（市、区）征收的水资源费（不含大中型水力发电站交纳的水资源费），留县（市、区）本级60％，上交省、地（市）各20％；
省辖市和地区直接征收的水资源费，留市（地）本级80％，上交省20％；
大中型水力发电站交纳的水资源费，留县本级30％，上交地（市）20％，上交省50％。
5、征收的水资源费，作为水资源管理的专项资金，纳入同级财政开设的“农业发展基金专户”储存，按照本办法第五项规定的使用范围，专款专用，不得挪用，结余资金可以结转下年继续使用。
6、为便于水资源费的解交，在有水资源费征解业务的各级水行政主管部门设立“水资源费”专户，凡按月征收的水资源费，一律先缴入“水资源费”专户。该户除了办理上交上级水行政主管部门或转入同级财政专户的水资源费外，一律不得办理其他支出。
县级上交上级主管部门的水资源费，由县水行政主管部门于季末15日内分别上交省、地（市）水行政主管部门。留归本级的水资源费，由水行政主管部门于季末15日内转入同级财政专户。省辖市和地区直接收的水资源费的上交和转交时限同以上规定。
五、使用管理
1、水资源费主要用于下列支出：
（1）开展水资源调查、评价、规划、供求计划、水源监测等工作；
（2）开展节水、补源回灌、跨地区调水以及其他水资源保护措施；
（3）水资源管理业务费及业务人员培训费；
（4）综合节水措施、水资源基础设施、水源工程建设的补助和交费单位节水措施贷款的贴息补助；
（5）水资源的开发、利用、管理、保护等新技术的推广、宣传。
2、各级留成的水资源费的使用，由水行政主管部门提出使用计划，商同级财政部门同意后安排使用，并报上级水行政主管部门备案。凡县级单项业务支出超过3万元、地（市）单项业务支出超过5万元的，报省水行政主管部门核准。凡需上级补助的水资源费，先由基层部门逐级上报
，上级水行政主管部门提出意见，商同级财政部门同意后拨付使用。
水行政主管部门要加强收费和财务管理，建立健全财务制度，收好、管好、用好水资源费。各级物价、财政和水利部门要加强对水资源费征收、管理和使用情况的监督检查，及时纠正、查处违法、违纪行为。
本办法自发布之日起施行。过去省上和各地制定的有关规定，凡与本办法精神不符的，一律停止执行。
陕西省水资源费征收标准
┏━━━━━━┯━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┯━━━━━━━━━━┓
┃ 取水用途 │ 征 费 标 准 │ ┃
┃ ├────────┬─────────┬────────┬────────┤ 备 注 ┃
┃ 及水源类型 │ 关中地区 │ 榆林地区北六县 │ 陕北其他地区 │ 陕南地区 │ ┃
┠──┬───┼────────┼─────────┼────────┼────────┼──────────┨
┃生产│地下水│3～8分／立方米│5～10分／立方米│3～6分／立方米│2～5分／立方米│1.榆林地区北六县 ┃
┃经营├───┼────────┼─────────┼────────┼────────┤指榆林、神木、府谷、┃
┃用水│地表水│2～5分／立方米│4～8分／立方米 │2～5分／立方米│1～4分／立方米│横山、靖边、定边六县┃
┠──┼───┼────────┴─────────┴────────┴────────┤（市）； ┃
┃水力│大中型│ 以发电量计,每千瓦小时0.3～0.5分 │2.大中型水力发电 ┃
┃发电├───┼────────────────────────────────────┤站指总装机2.5万 ┃
┃用水│小 型│ 以发电量计,每千瓦小时0.1～0.3分 │千瓦以上的水电站。 ┃
┠──┴───┼────────────────────────────────────┤小型指总装机为50 ┃
┃取用地热水、│ │0千瓦～2.5万千 ┃
┃ 矿 泉 水 │ 9～20分／立方米 │瓦的水电站;水电站 ┃
┠──────┼────────────────────────────────────┤结合灌溉发电的,减 ┃
┃医院、大专院│ │半征收; ┃
┃ │按生产经营用水征收标准的50％征收 │3.取用渭北380 ┃
┃校及其他取水│ │岩溶水，每立方米 ┃
┃ │ │5～10分。 ┃
┗━━━━━━┷━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┷━━━━━━━━━━┛





1992年10月10日
国务院办公厅


国务院办公厅转发口岸领导小组关于加强疏港工作几项补充规定的通知(附英文)

1986年6月7日，国办

通知
国务院同意口岸领导小组制订的《关于加强疏港工作的几项补充规定》，现转发给你们，请认真贯彻执行。

国务院口岸领导小组关于加强疏港工作的几项补充规定（一九八六年五月十五日）
《关于加强疏港工作的几项规定》（以下简称《规定》）实施以来，对加强外贸运输的计划管理，加速港口货物集疏，提高经济效益，起到了一定作用。但在执行过程中，发现《规定》有些地方不够明确，为了进一步搞好疏港工作，经商得有关部门同意，现作如下补充规定：
一、为了维护计划的严肃性，必须严格执行交通、铁道、经贸三部平衡的月度运输计划。各提报单位报送的运输计划必须符合实际。凡是平衡后纳入月度船货到港运输计划的，在执行中发生计划落空时，对提报单位处以每吨五角的罚款。对确有客观原因不能落实计划的，免予罚款。
二、关于《规定》中用几项罚款问题。（一）凡集中到港的大宗物资（季节性商品除外），以年度计划的月平均水平为准，超过15％的，按《规定》对订货公司处以罚款。（二）凡没有年度运输计划，又未按有关规定办理追加计划而自行到货的，应按《规定》对货主处以罚款。（三）凡未按有关规定提报月度计划的，应按《规定》作无计划处理。属我方派船的，对船舶公司处以罚款；属对方派船的，对订货公司处以罚款。
三、凡计划内到船，并跨两个港以上接卸的，前一港船舶代理公司应按规定将船舶抵达下一港的动态，通告下一港船泊代理公司，并转报下一港口岸办、港务局等有关单位，对误期未报者，由外代总公司或外运总公司给予各自的船舶代理公司通报批评。
四、经交通、铁道、经贸三部平衡的月度到船到货计划，由交通部统一下达，并抄送铁道、经贸两部运输局及国务院口岸办。各港务局接到交通部月度计划后，要及时抄送当地口岸办、铁路车站、外运公司。当地口岸办以交通部月度计划文本作为督促、检查和无计划运输罚款的依据。
铁路月度港口装卸车计划，仍按现行办法办理。
五、月度运输计划是执行年度运输计划的具体保证。各港口、铁路、货主（代理人）必须各负其责，按月度平衡计划组织实施。（一）计划内到船，不能出现“超月船”，交通部要将是否出现“超月船”作为考核港口的主要指标之一，进行定期检查。对出现的“超月船”，因港方原因，由交通部通报批评；因外运原因，由经贸部通报批评。（二）要确保完成铁路月度运输计划。因铁路方面的责任未完成的，由铁路主管部门通报批评。（三）对违背定港合理流向的到港物资，除限额以内（杂货不超五百吨，大宗物资不超一千吨）的外，原则上铁路不予疏运。如有特殊情况，需经铁道部主管单位批准，否则自负经济损失。（四）口岸各有关单位签订双边与多边经济协议，是调动各方面积极性，加快车、船、货周转的必要手段，各地口岸办要积极组织好这项工作。
六、为保证计划内到船的靠泊装卸，要严格控制签订临时单船速遣协议。计划外到船不得签订速遣协议。各港口应严格按交通部颁发的《外贸船舶在中国港口装卸速延工作管理办法》执行。
七、《规定》和本补充规定中有关罚款的规定，适用于大连、秦皇岛、天津、青岛、连云港、上海、黄埔、湛江等八个港口。
八、本补充规定自一九八六年七月一日越发施行。

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THEAPPROVAL AND TRANSMISSION OF SEVERAL ADDITIONAL STIPULATIONS BY THELEADING GROUP FOR PORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGINGHARBOURS

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)
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THE
APPROVAL AND TRANSMISSION OF SEVERAL ADDITIONAL STIPULATIONS BY THE
LEADING GROUP FOR PORT AFFAIRS ON STRENGTHENING THE WORK OF UNCLOGGING
HARBOURS
(June 7, 1986)
The State Council has approved Several Additional Stipulations on
Strengthening the Work of Unclogging Harbours formulated by the Leading
Group for Port Affairs. It is hereby transmitted to you for implementation
conscientiously.
SEVERAL ADDITIONAL STIPULATIONS ON STRENGTHENING THE WORK OF UNCLOGGNG
HARBOURS
Since Several Stipulations on Strengthening the Work of Unclogging
Harbours (hereinafter referred to as Stipulations) were implemented, some
progress has been made in strengthening the planned administration of
foreign trade transport, speeding up the transport of the goods at
harbours and improving economic results. However, during the process of
implementation, some provisions of the Stipulations have been found not
clear enough. With the agreement of the relevant departments, the
following additional stipulations are hereby formulated in order to
further improve the work of unclogging harbours:
1. In order to enforce the plans, the monthly transport plans which have
been balanced by the Ministry of Communications, the Ministry of Railways
and Ministry of Foreign Economic Relations and Trade must be strictly
implemented. The transport plans made and submitted by the relevant units
must conform to the actual situation. In case plans which have been
balanced and incorporated in the monthly transport plans have not been
fulfilled, a fine of 0.5 yuan for every ton of goods shall be imposed on
the relevant units. If the plans cannot be fulfilled due to objective
reasons, no fines shall be imposed.
2. About provisions concerning the fines formulated in the Stipulations:
(1) When a large amount of materials (seasonal goods are not included)
have crowded into a harbour in bulks, if the amount exceeds the monthly
average amount in the yearly plan by 15%, or more, the companies ordering
the goods shall be fined in accordance with the Stipulations.
(2) When goods which are not included in the yearly transport plans arrive
at a harbour and, moreover, the owner has not made any supplementary plans
according to the relevant provisions, fines shall be imposed on the owner
in accordance with the Stipulations.
(3) In case that monthly plans have not been submitted as stipulated, the
materials shall be treated as goods outside the plans. If the vessels are
sent by our country, fines shall be imposed on the shipping companies. If
the vessels are sent by other party, fines shall be imposed on the
companies ordering the goods.
3. If it is necessary to unload goods from some planned vessels at more
than two harbours or more, the shipping agent company at the first harbour
should, according to the relevant stipulations, notify the shipping agent
company at the next harbour of the information concerning the arrival of
the vessels at the next harbour and instruct it to pass on the information
to the office for port affairs, harbour section and other relevant units
at the next harbour. In case of failure to pass on the information in
time, China Ocean Shipping Agency or China National Foreign Trade
Transportation Corporation shall circulate notices to criticize their
respective shipping agent companies.
4. The monthly plan concerning the arrival of vessels and goods which has
been balanced by the Ministry of Communications, the Ministry of Railways
and the Ministry of Foreign Economic Relations and Trade shall be issued
by the Ministry of Communications, with copies sent to the Transportation
Bureaus of the other two ministries and the Office of the Leading Group
for Port Affairs of the State Council. After receiving monthly plans from
the Ministry of Communications, the various harbour sections shall
promptly send copies to the local offices for port affairs, railway
stations and foreign trade transportation companies. Local offices for
port affairs shall take the monthly plans from the Ministry of
Communications as the basis for conducting supervision and checks and
imposing fines on unplanned transportation. The monthly railway plans for
loading and unloading goods at harbours shall be carried out according to
the existing procedures.
5. The monthly transport plan is the guarantee for carrying out the yearly
transport plan. All the harbours, railway departments and owners (agents)
must undertake their respective responsibilities in carrying out the
balanced monthly plans.
(1) Planned vessels must not go beyond the month due to waiting to be
loaded and unloaded. The Ministry of Communications should take this as
one of the main standards in assessing the harbours' performance and shall
carry out regular checks. If planned vessels cannot be loaded or unloaded
within the prescribed period because of the harbours' responsibility, the
Ministry of Communications shall circulate notices of criticism. If such
cases are caused by foreign trade transport, the Ministry of Foreign
Economic Relations and Trade shall circulate notices of criticism.
(2) It is necessary to ensure the fulfilment of the railway monthly
transport plan. If the plan has not been fulfilled because of the
responsibility of the railway department, the competent department for the
railways shall circulate notices of criticism.
(3) For those materials which do not have reasonable directions of
transportation, the railways shall only transport amounts within the quota
(less than 500 ton for general goods; less than 1,000 ton for bulk cargo).
In special cases, the approval of the competent department in the Ministry
of Railways should be obtained; otherwise, the owners shall bear the
economic losses.
(4) The bilateral and multilateral economic agreements signed among the
various relevant units at the ports are a necessary measure to bring into
full play the initiative of all the parties and speed up the turnover of
vehicle, vessels and goods. The various offices for port affairs must do a
good job in this respect.
6. In order to ensure the berth, loading and unloading of planned vessels,
it is necessary to strictly control the number of temporary agreements for
sending back single vessels quickly. Such agreements must not be signed
for vessels outside the plans. All the harbours must strictly implement
the Provisions Concerning Administration of Loading and Unloading for
Foreign Trade Vessels at Chinese Harbours issued by the Ministry of
Communications.
7. The provisions concerning fines in the Stipulations and these
Additional Stipulations shall apply to the eight harbours of Dalian,
Qinhuangdao, Tianjin, Qingdao, Lianyungang, Shanghai, Huangpu and
Zhanjiang.
8. These Additional Stipulations shall go into effect as of July 1, 1986.