中华人民共和国海关船舶吨税暂行办法(附英文)
海关总署
中华人民共和国海关船舶吨税暂行办法(附英文)
(一九五二年九月十六日政务院财政经济委员会批准)
第一条 在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶,以及中外合营企业使用的中外国籍船舶(包括专在港内行驶的上项船舶),均按本办法由海关征收船舶吨税(以下简称吨税)。
前项应完吨税船舶,毋庸另向税务机关完纳车船使用牌照税。
第二条 吨税分三个月期缴纳与三十天期缴纳两种,由纳税人于申请完税时自行选报,其税级税率列明如下:
(一)按三个月期缴纳者:
(二)按三十天期缴纳者,照前表税率减半征收。
进口船舶应自申报进口之日起征,如所领吨税执照满期后尚未驶离中国,则应自原照满期之次日起续征。
第三条 应征吨税船舶的国籍,如属于同中华人民共和国签有条约或协定,规定对船舶的税费相互给予最惠国待遇的国家,该船舶的吨税按优惠税率计征。其按三个月期缴纳的吨税税率如下:
按本条规定纳税之船舶,如申请按照前条办法按三十天期缴纳,照上表减半征收。
第四条 外国籍及外商租用的中国籍船舶,在到达及驶离设关港
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船舶种类 | 吨 位 | | 附 注
| |(人 民 币)|
----------------|---------------------------|--------------|----------------------
| 轮 | 50吨以下 | 3角 |按净吨位计征,尾数在半
| | 51吨至 150吨 | 3角5分 |吨以下者免征其尾数,半
| 船 | 151吨至 300吨 | 4角 |吨及超过半吨但不及一吨
机 | | 301吨至 500吨 | 4角5分 |者则晋按一吨计算;又不
| 汽 | 501吨至1,000吨 | 6角 |及一吨的小型船舶,除经
| |1,001吨至1,500吨 | 7角5分 |海关总署特准免征者外,
动 | 船 |1,501吨至2,000吨 | 9角 |应一律按一吨计征。
| |2,001吨至3,000吨 |1元1角 |
| 拖 |3,001吨至4,000吨 |1元3角 |
| |4,001吨至5,000吨 |1元5角 |
船 | 船 |5,001吨以上 |1元8角 |
------|---------|---------------------------|--------------|----------------------
非 |各种人力 | 10吨以下 | 1角5分 |
机 |驾驶船及 | 11吨至 50吨 | 2角 |
动 |驳船帆船 | 51吨至 150吨 | 2角5分 |
船 | | 151吨至 300吨 | 3角 |
| | 301吨以上 | 3角5分 |
-----------------------------------------------------------------------------------
口,按海关规定须向关申报进口与结关者,应将船舶吨税执照一并交验。如进口时原照已经满期或前未完纳吨税者,应并在申报进口时填送申报单,交验:
(一)船舶国籍证书(或港务机关签发的收存此项证书之证明书);
(二)船舶吨位证明,向关申报完税。
第五条 前项船舶,其吨税执照之有效期间在申报进口后满期者,及专在港内行驶者,均应于原照满期时按前条规定向关申报纳税领照。倘自满期次日起五日内不向关申报完税,应按本办法第十四条规定论罚。
第六条 特准行驶未设关地方之外国籍船舶,应同按本办法第四
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船 舶 种 类 | 吨 位 | | 附 注
| |(人 民 币)|
----------------|---------------------------|--------------|----------------------
| 50吨以下 | 3角 | 计征办法同前表
| 51吨至 150吨 | 3角5分 |
机 动 船 | 151吨至 300吨 | 4角 |
| 301吨至 500吨 | 4角5分 |
(轮船、汽船、 | 501吨至1,000吨 | 5角5分 |
|1,001吨至1,500吨 | 6角5分 |
拖船) |1,501吨至2,000吨 | 8角 |
|2,001吨至3,000吨 | 9角5分 |
|3,001吨以上 |1元1角 |
----------------|---------------------------|--------------|----------------------
非 机 动 船 | 10吨以下 | 1角5分 |
| 11吨至 50吨 | 2角 |
(各种人力驾驶 | 51吨至 150吨 | 2角5分 |
| 151吨至 300吨 | 3角 |
船及帆船、驳船)| 301吨以上 | 3角5分 |
----------------------------------------------------------------------------------
条规定在到达或驶离港口时向当地港务机关交验船舶吨税执照(无港务机关地方应向当地边防公安机关或部队交验),在原照满期时,并应按照本办法第四、五条规定报由当地税务局依本办法代征吨税发给执照,逾期不报按第十四条论罚。
第七条 纳税人应自海关(或税务局)签发吨税缴款书之次日起五日内(星期日及规定放假日除外)缴清税款,由关(或局)填发船舶吨税执照,逾期由关(或局)自第六天起至缴清税款之日止按日征收应纳税额千分之一的滞纳金,作为海关罚款入库。
第八条 外商租用的中国籍船舶,及中国公私营企业租用的外国籍船舶,在租用关系开始或解除时,其原纳车船使用牌照税或船舶吨税,如尚未满期,得仍继续有效。惟期满后应即按照当时使用关系向关报完吨税或向税务局报完车船使用牌照税。
第九条 船舶因经修理,原净吨位有所增减,在原领吨税执照有效期内,不再调整税额。惟于下期完纳吨税时应按吨位变更后的吨位证书,申请核定税额。如吨位增高而匿不申报,希图漏税者,按本办法第十四条规定处罚。
第十条 已完吨税之船舶,具有下列情形之一者,海关得验凭所交港务机关证明文件,按其实际日数,将执照有效日期,批注延长:
(一)船舶驶入我国港口避难、修理者;(二)船舶因防疫隔离不能上下客货者;
(三)船舶经中央或地方人民政府征用或租用者。
第十一条 下列各种外籍船舶,免征吨税:
(一)与我国建立外交关系国家之大使馆、公使馆、领事馆使用的船舶;
(二)有当地港务机关证明之避难、修理、停驶或拆毁的船舶,并不上下客货者;
(三)专供上下客货及存货之泊定趸船、浮桥趸船及浮船;
(四)中央或地方人民政府征用或租用的船舶;
(五)合于暂行海关法第二十七条规定毋庸向关申报进口的国际航行船舶。
第十二条 船舶使用人如于该船未到达港口以前办理结关手续者,须向关递送书面保证,担保俟船舶驶入港口后交验吨税执照,或遵章完纳吨税请领执照。此项执照的有效日期,亦应自船舶申报进口之日起算。
第十三条 船舶使用人所领吨税执照,在有效期间内,如有毁损或遗失时,得向原发执照海关(或税务局)书面声明,并请另发吨税执照副本,不再补税。
第十四条 不按本办法规定申报纳税领照者,除限期办理外,并处以应纳税额三倍以下之罚金,以海关罚款入库。
第十五条 本办法自发布之日施行。(附英文)
INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING VESSEL TONNAGE DUES
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 MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
CONCERNING VESSEL TONNAGE DUES
(Approved by the Financial and Economic Committee of the Govern-
ment Administration Council on September 16, 1952 and promulgated and put
into effect by the General Customs Administration on September 29, 1952)
Article 1
Vessel tonnage dues (hereinafter referred to as tonnage) shall be levied
by the Customs in accordance with these Measures on foreign registered
vessels and Chinese registered vessels chartered by foreign firms and
Chinese or foreign registered vessels used by Chinese-foreign equity joint
ventures (including vessels sailing exclusively within the ports) sailing
in the ports of the People's Republic of China. It is not necessary for
the said vessels paying tonnages to pay additional vehicle and vessel
service licence fees to the tax authorities.
Article 2
Tonnages are divided into two types: one to be paid once every three
months and the other to be paid once every 30 days, to be chosen by the
payers themselves when they apply for the payment of the tonnages. The
scale and rate of the tonnages are as follows:
1. Those to be paid once every three months:
|===================|=============================|====================|===============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|===============================|
| |below 50 tonnes | 3 jiao |Tonnages to be calculated |
| |-----------------------------|--------------------|-------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levied by net weight. The |
| |-----------------------------|--------------------|-------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |odd amount less than 1/2 |
| |-----------------------------|--------------------|-------------------------------|
| | 301 tonnes to 500 tonnes | 4 jiao 5 fen |tonne is exempt from taxa- |
| |-----------------------------|--------------------|-------------------------------|
|Power-drive | 501 tonnes to 1,000 tonnes | 6 jiao |tion; 1/2 tonne or more is |
| |-----------------------------|--------------------|-------------------------------|
|Vessels (Steam- |1,001 tonnes to 1,500 tonnes | 7 jiao 5 fen |considered as 1 tonne. Small |
| |-----------------------------|--------------------|-------------------------------|
|Ships, motor- |1,501 tonnes to 2,000 tonnes | 9 jiao |vessels less than 1 tonne shall|
| |-----------------------------|--------------------|-------------------------------|
|boats or tugboats) |2,001 tonnes to 3,000 tonnes |1 yuan 1 jiao |be taxed as 1 tonne except for |
| |-----------------------------|--------------------|-------------------------------|
| |3,001 tonnes to 4,000 tonnes |1 yuan 3 jiao |those enjoying exemption |
| |-----------------------------|--------------------|-------------------------------|
| |4,001 tonnes to 5,000 tonnes |1 yuan 5 jiao |specially granted by |
| |over 5,001 tonnes |1 yuan 8 jiao |the General Customs |
| | | |Administration. |
|===================|=============================|====================|===============================|
|Non-power- | below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|-------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|(Various | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
|manually- |-----------------------------|--------------------|-------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|lighters and junks)| over 301 tonnes | 3 jiao 5 fen | |
|===================|=============================|====================|===============================|
2. Those to be paid once every 30 days shall be levied at half the rates
in the above list. The tonnage shall be levied on an incoming vessel from
the date of its declaration for entry. If the vessel does not leave China
at the expiration of the tonnage licence, the levy shall continue as of
the next day of the expiration.
Article 3
The tonnage for a vessel which is registered in or belongs to a foreign
country which has entered into a treaty or agreement with the People's
Republic of China for mutual preferential treatment of tonnages or fees
levied on vessels shall be levied at a preferential rate. The rates of
tonnages to be levied once every three months are as follows:
|===================|=============================|====================|==============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|==============================|
| |below 50 tonnes | 3 jiao |The procedures for calculaion |
| |-----------------------------|--------------------|------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levy are the same as in |
| |-----------------------------|--------------------|------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |the preceding list. |
| |-----------------------------|--------------------|------------------------------|
|Power-driven | 301 tonnes to 500 tonnes | 4 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Vessels (Steam- | 501 tonnes to 1,000 tonnes | 5 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|ships, motor- |1,001 tonnes to 1,500 tonnes | 6 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|boats or tugboats) |1,501 tonnes to 2,000 tonnes | 8 jiao | |
| |-----------------------------|--------------------|------------------------------|
| |2,001 tonnes to 3,000 tonnes | 9 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
| |over 3,001 tonnes |1 yuan 1 jiao | |
|===================|=============================|====================|==============================|
|Non-power- |below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|------------------------------|
|(Various manually- | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|------------------------------|
|lighters and | over 301 tonnes | 3 jiao 5 fen | |
|junks) | | | |
|===================|=============================|====================|==============================|
If a vessel paying the tonnage as stipulated under this Article applies to
make payment once every 30 days in accordance with the procedures in the
preceding Article, the tonnage shall be levied at half the rates in the
above list.
Article 4
A foreign registered vessel or a Chinese registered vessel chartered by a
foreign firm shall submit the vessel tonnage licence and the declaration
at the Customs for examination and entry or clearance purposes as
stipulated by the Customs when it arrives at or leaves a port where there
is a Customs establishment. If the original licence has expired at the
time of entry or the tonnage has not been paid before, it shall file a
declaration at the time of entry, make the declaration at the Customs and
pay the tonnage by submitting (1) the certificate of the vessel's registry
(or the testimonial signed and issued by the port authorities to testify
that this certificates has been kept in their custody) and (2) the
certification of the vessel's tonnage for examination.
Article 5
If the term of validity of the tonnage licence of the above vessel has
expired after its declaration for entry or if it sails exclusively within
the port, it shall make a declaration at the Customs, pay the tonnage and
obtain a new licence as stipulated in the preceding Article upon
expiration of the original licence. If it fails to make a declaration and
pay the tonnage within 5 days of expiration, it shall be fined according
to the stipulation in Article 14 of these Measures.
Article 6
A foreign registered vessel specially permitted to sail to or from a place
where there is no Customs establishment shall submit the vessel tonnage
licence to the local port authorities for examination (it shall be
submitted to the local frontier public security organs or frontier forces
for examination in a place without port authorities) as stipulated in
Article 4 of these Measures when it arrives at or leaves the port. At the
expiration of the original licence, it shall also make a declaration at
the local tax bureau as stipulated in Article 4 and Article 5 of these
Measures and the bureau shall collect the tonnage and issue a new licence
in lieu of the Customs according to these Measures. If it fails to make a
declaration within the time limit, it shall be fined in accordance with
Article 14.
Article 7
The payer shall pay the tonnage within 5 days (Sundays and statutory
holidays excepted) of the issue of the Notice of Tonnage Payment by the
Customs (or the tax bureau) and the Customs (or the bureau) shall issue
the vessel tonnage licence. If the time limit is exceeded, the Customs (or
the bureau) shall collect a fine for delaying payment of 0.1% of the
payable tonnage daily from the sixth day to the day of full payment of the
tonnage and pay it into the treasury as Customs' fines.
Article 8
In the case of a Chinese registered vessel chartered by a foreign firm or
a foreign registered vessel chartered by a Chinese public or private
enterprise, the vehicle and vessel service licence tax or the vessel
tonnage already paid shall remain valid if it has not expired at the
beginning or termination of the charter. However, the vessel shall make a
declaration at the Customs' and pay the tonnage or make the declaration at
the tax bureau and pay the vehicle and vessel service licence tax upon its
expiration on the basis of the charter at the time.
Article 9
The tonnage amount shall not be readjusted within the term of validity of
the tonnage licence already obtained even if the net weight of a vessel is
increased or reduced due to repairs. However, at the time of the next
payment of tonnage, an application shall be made for the adjustment of the
tonnage amount on the basis of the certificate of tonnage after its change
of weight. If the increase in weight is not disclosed and declared with
the intention of evading tonnage payment, the vessel shall be fined as
stipulated in Article 14 of these Measures.
Article 10
In any of the following cases for a vessel which has paid tonnage, the
Customs shall annotate and comment on the extension of the term of the
licence validity according to the actual number of days after examining
the papers submitted by the port authorities:
(1) a vessel sailing into a port in the country for asylum or repair;
(2) a vessel under quarantine and unable to embark or disembark passengers
or cargos;
(3) a vessel having been commandeered and chartered by the Central
Government or a local people's government.
Article 11
The following foreign registered vessels shall be exempt from tonnages:
(1) vessels for use by embassies, legations and consulates of countries
having diplomatic relations with China;
(2) vessels with papers from the local port authorities to take asylum,
undergo repairs, suspend service or be disassembled and not to embark or
disembark passengers or cargos;
(3) mooring pontoons, floating-bridge pontoons and floating boats used
exclusively for embarking or disembarking passengers or cargos and storing
goods;
(4) vessels commandeered or chartered by the Central Government or local
people's governments;
(5) international vessels which are exempt from making declarations at the
Customs for entry as stipulated in Article 27 of the Provisional Customs
Law. [*1]
Article 12
If a charter-party goes through Customs formalities before the vessel
arrives at the port, it shall submit a written guarantee to the Customs
house to assure submission upon entry of the vessel of the tonnage licence
for examination or payment of the tonnage and application for licence
according to regulations. The term of validity of the licence shall begin
on the date of the vessel's declaration for entry.
Article 13
If the tonnage licence obtained by a charter-party is defaced or lost
during the term of validity, it shall make a written application to the
original licence-issuing Customs establishment (or tax bureau) for a copy
of the tonnage licence. No further payment is required.
Article 14
All formalities shall be observed within the time limit set. A charter-
party who fails to make a declaration, pay the tonnage and obtain the
licence shall be fined not more than three times the payable tonnage
amount and the fine shall be paid into the treasury as Customs' fines.
Article 15
These Measures shall go into force as of the date of promulgation.
Note:
[*1] The Provisional Customs Law 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.
宁夏回族自治区户外广告管理条例(修正)
宁夏回族自治区人大常委会
宁夏回族自治区户外广告管理条例(修正)
宁夏回族自治区人大常委会
(根据1997年10月17日宁夏回族自治区第七届人民代表大会常务委员会第二十七次会议通过的《宁夏回族自治区人民代表大会常务委员会关于修改八件地方性法规的决定》进行修正)
第一条 为了加强户外广告管理,保护消费者的合法权益,维护社会经济秩序,促进广告业健康发展,根据《中华人民共和国广告法》和有关法律、法规,结合自治区实际,制定本条例。
第二条 在本自治区行政区域内利用路牌、霓虹灯、电子显示牌、橱窗、灯箱、实物模型、条幅、气球、印刷品等形式设置、绘制、悬挂、张贴、散发(以下统称设置)户外广告,从事户外广告宣传和经营活动的单位和个人,必须遵守本条例。
第三条 本条例所称户外广告包括:
(一)利用街道、广场、机场、车站、码头等建筑物或者空间设置的广告;
(二)利用车、船、飞机等交通工具设置的广告;
(三)利用影剧院、体育场(馆)、文化馆、宾馆、饭店等公共场所设置的广告;
(四)利用其他场所、载体在户外设置的广告。
第四条 各级工商行政管理部门负责本行政区域内户外广告的监督管理工作。
第五条 户外广告的设置规划,由工商行政管理部门会同公安、城建、环保、交通等有关部门统一制订,经当地县级以上人民政府批准后向社会公布,由工商行政管理部门监督实施。
第六条 户外广告内容必须真实、健康、清晰、明白、美观,不得以任何形式欺骗和误导公众。
在户外广告经营活动中,禁止不正当竞争行为。
第七条 户外广告,不得有下列情形:
(一)损害国家、民族利益和尊严;
(二)使用中华人民共和国国旗、国徽、国歌标志和国歌音响;
(三)使用国家机关和国家机关工作人员的名义;
(四)含有淫秽、迷信、暴力、荒诞、丑恶的内容;
(五)含有民族、种族、宗教、性别歧视的内容;
(六)妨碍社会安定和危害人身、财产安全,损害社会公共利益;
(七)妨碍社会公共秩序和违背社会良好风尚;
(八)含有贬低他人或者同类产品的内容;
(九)妨碍环境和自然资源保护;
(十)法律、法规、规章规定禁止的其他情形。
第八条 法律、法规和规章规定禁止生产、销售的商品或者提供的服务,以及禁止发布广告的商品或者服务,不得设计、制作、发布户外广告。
第九条 户外广告中使用的语言、文字、计量单位等,应当符合国家有关规定。
第十条 设置安装户外广告应当牢固、安全,并定期维修、翻新或者拆除。
第十一条 在统一规划的区域设置户外广告,由当地工商行政管理部门审批;在未统一规划的区域设置户外广告,由当地工商行政管理部门会同公安、城建、环保、交通等有关部门审批。
第十二条 设置户外广告,应当向当地工商行政管理部门提交广告设计图、广告合同、场地使用协议,填写《户外广告设置申请表》;申请经批准后,应当按批准的内容、规格、地点、时间设置广告。
在自有场地设置自我宣传的户外广告,必须经当地工商行政管理部门批准。
第十三条 经营户外广告和临时性户外广告业务的单位和个人,必须按规定申请领取《营业执照》、《广告经营许可证》或者《临时性广告经营许可证》。
自治区以外单位或者个人在自治区内从事广告经营的,应当向自治区工商行政管理部门办理登记注册或者核准手续。
第十四条 举办大型文化、体育、公益活动及各类展销会、订货会等,举办单位或者参加者需要设置户外广告的,应当以书面形式委托有户外广告经营权的广告经营者、广告发布者承办或者代理;自行发布的,应当向当地工商行政管理部门办理核准登记。
第十五条 发布药品、医疗器械、农药、兽药等商品的户外广告和法律、行政法规规定应当进行审查的其他广告,必须在发布前依照有关法律、行政法规,由有关行政主管部门对广告内容进行审查;未经审查,不得发布。
第十六条 广告经营者、发布者承办或者代理户外广告业务,应当查验广告客户的有关证明,核实广告内容。对违反有关法律、法规和规章规定的户外广告,不得承办和代理。
第十七条 有下列情形之一的,不得设置户外广告:
(一)利用交通安全设施、交通标志和其他专用标志的;
(二)影响市政公共设施、交通安全设施、交通标志和其他专用标志使用的;
(三)妨碍生产或者人民生活,损害市容市貌的;
(四)国家机关、文物保护单位和名胜风景点的建筑控制地带;
(五)县级以上人民政府禁止设置户外广告的区域。
第十八条 张贴户外广告,必须持有关部门或者授权单位的证明,经当地工商行政管理部门批准,加盖广告管理专用印章,在指定的位置张贴。
对张贴没有加盖广告管理专用印章的户外广告或者在户外设施上随手书写的广告,任何单位和个人都有权制止或者清除,并向当地工商行政管理部门举报。
公共广告栏由市、县工商行政管理部门统一设置,任何单位和个人不得占用、损坏、涂污和覆盖。
第十九条 公共广告栏使用费标准由自治区工商行政管理部门制订,报自治区财政、物价部门批准。
户外广告的场地、建筑物占用费的收费标准由自治区工商行政管理部门会同自治区物价、城建部门制订,报自治区人民政府批准。
应用新技术设置新颖户外广告,其场地、建筑物占用费可给予减免;对公益性的临时户外广告,可免收公共广告栏使用费和场地、建筑物占用费。
第二十条 任何单位和个人不得擅自侵占统一规划的户外广告场地;经批准设置的户外广告,在其有效期内,任何单位和个人不得擅自拆除、迁移、遮盖或者损坏。
因城市建设需拆迁有效期内户外广告及其设施的,应当提前三十日通知有关单位或者个人,并补偿原广告设置者一定的经济损失。
第二十一条 违反本条例第六条、第七条、第十六条规定的,依据有关法律、法规规定处罚。
第二十二条 有下列行为之一者,由县级以上工商行政管理部门视其情节轻重,分别给予处罚:
(一)违反本条例第八条规定的,责令负有责任者改正或者停止发布,没收广告费用,可并处广告费用一倍以上五倍以下罚款;情节严重的,依法停止其广告业务。
(二)违反本条例第九条规定的,责令广告发布者限期改正,逾期不改正的,处二百元以上二千元以下罚款。
(三)违反本条例第十条规定的,责令其限期维修、翻新或者拆除;造成他人人身伤残或者经济损失的,应当负赔偿责任。
(四)违反本条例第十二条规定的,予以通报批评,责令其限期改正,没收广告费用,可并处二百元以上五千元以下罚款。
(五)违反本条例第十三条、第十四条规定经营、发布户外广告的,责令其限期改正,停止非法经营,可并处广告费用一倍以上五倍以下罚款。
(六)违反本条例第十五条规定,未经有关行政主管部门审查批准,发布广告的,责令负有责任者停止发布,没收广告费用,可并处广告费用一倍以上五倍以下罚款。
(七)违反本条例第十七条规定的,责令负有责任者停止设置广告,没收广告费用,限期拆除;逾期不拆除的,强制拆除,其费用由设置者承担,可并处广告费用一倍以上五倍以下罚款。
(八)违反本条例第十八条第一款、第三款规定的,责令其限期改正,可并处二百元以上二千元以下罚款;损坏公共广告栏的,赔偿损失,可并处广告栏价值三倍以下罚款。
(九)违反本条例第二十条第一款规定的,责令其限期改正,恢复原状,可并处二百元以上五千元以下罚款。
第二十三条 拒绝或者阻碍监督检查的,由工商行政管理部门给予通报批评。
第二十四条 违法事实确凿并有法定依据,对公民处以五十元以下、对法人或者其他组织处以一千元以下罚款或者警告的处罚,工商行政管理部门可以当场作出处罚决定。
没收非法所得和收缴罚款,应当出具财政部门统一印制的罚没凭证。
第二十五条 当事人对行政处罚不服的,可以在接到处罚通知之日起十五日内,向作出处罚决定的机关的上一级机关申请复议,也可以在接到处罚通知之日起十五日内直接向人民法院起诉。
复议机关应当在接到复议申请之日起六十日内作出复议决定,当事人对复议决定不服的,可以在接到复议决定之日起十五日内向人民法院起诉。复议机关逾期不作出复议决定的,当事人可以在复议期满之日起十五日内向人民法院起诉。
当事人逾期不申请复议、也不起诉、又不履行处罚决定的,由作出处罚决定的机关申请人民法院强制执行。
第二十六条 违反本条例规定,应当予以治安管理处罚的,由公安机关依照治安管理处罚条例的规定处罚;构成犯罪的,由司法机关依法追究刑事责任。
第二十七条 工商行政管理部门和广告审查机关工作人员在户外广告管理工作中玩忽职守、滥用职权、徇私舞弊的,由其所在单位或者上级主管部门给予行政处分;构成犯罪的,由司法机关依法追究刑事责任。
第二十八条 本条例自1995年5月1日起施行。
(1997年10月17日宁夏回族自治区第七届人民代表大会常务委员会第二十七次会议通过)
根据《中华人民共和国行政处罚法》的规定,宁夏回族自治区第七届人民代表大会常务委员会第二十七次会议,决定对下列8件地方性法规作如下修改:
一、宁夏回族自治区户外广告管理条例
1、第二十三条修改为“拒绝或者阻碍监督检查的,由工商行政管理部门给予通报批评”。
2、第二十四条第一款修改为“违法事实确凿并有法定依据,对公民处以五十元以下、对法人或者其他组织处以一千元以下罚款或者警告的处罚,工商行政管理部门可以当场作出处罚决定”。
……
1995年3月31日