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最高人民法院对司法部函送上海市法院所拟“处理厂店债务原则”及该部对该“原则”的意见的两点意见

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最高人民法院对司法部函送上海市法院所拟“处理厂店债务原则”及该部对该“原则”的意见的两点意见

最高人民法院


最高人民法院对司法部函送上海市法院所拟“处理厂店债务原则”及该部对该“原则”的意见的两点意见

1951年6月16日,最高人民法院

司法部:
你部司三函字第556号送来上海市院所拟“处理厂店债务原则”及你部对该“原则”的意见,征询我院意见函收悉。
我院基本上同意你部的意见,并提出下列意见:
一、关于厂店全部财产不足清偿其债务时,对其不足清偿之数“债务人是否应负连带偿还责任,应按……”一句,其中“债务人”可改为“该厂店的股东或出资人,”因为“债务人”三字在这里是指欠债之“厂店”而言,而负不负连带偿还责任,则是指该厂店之股东或出资人而言。
二、关于原则第三条应负刑事责任一点,似可加这样一句:“抽逃资金或投机行为之应负刑事责任者,并应予刑事制裁”,因为单称抽逃资金者,即负刑事责任,稍嫌笼统。

附一:司法部关于转送上海市法院所拟“处理厂店债务原则”及本部对该“原则”的意见的函 1951年5月23日 司三函字第556号
最高人民法院:
接华东司法部转来上海市人民法院“关于工商债务问题的报告”,并附该院所拟“处理厂店债务原则”及“清理债务暂行办法草案”等件,请审查。除“清理债务暂行办法草案”涉及破产程序的立法问题,须从长慎重研究外,本部拟先就“处理厂店债务原则”研究有所决定后,函复华东司法部,以便作为他们内部办案的参考。
对于该“处理厂店债务原则”,经本部研究,认为其“维持生产与保护合法债权”的基本处理方针是对的;并提出下列修正意见:1.原拟第二条的末一句“其不足之数并得斟酌情形免除债务人的偿还责任”宜删去;负债厂店一经将其全部资产拍卖清偿债务后,其清偿不足之数,债务人是否应负连带偿还责任,应按“私营企业暂行条例的规定,视其企业组织方式(无限公司有限公司或两合公司等)的不同,分别处理。2.关于第三条,债务人如有“抽逃资金或投机行为”……致不能偿还债务者,应规定:“除负责偿还全部债务外,并应负刑事责任”。3.第四条(乙)项所订“…得准由职工以租赁或借用方式继续维持生产”,其中“借用”如何实行、期限如何,均须慎重考虑。4.第五条原文“已付执行”含义不清;如按该办法处理的案件,部份债权已经执行者,不应重新处理。
请对该院所拟“处理厂店债务原则”及本部所提意见加以研究后,提出意见,函复本部为盼。

附二:政务院财政经济委员会对于“处理厂店债务原则”的意见
一、第一条中以债权作为股份的抵偿办法一节:
(一)处理厂店债务原则第一项:“合法经营的厂店,因资金周转困难,不能清偿债务,如该厂店具有维持生产的条件,法院处理此类案件时,得命由债权人债务人双方协议提出定期定额分次拨还方案,或拟定以债权之一部或全部作为该厂店之股份的抵偿办法……如不获协议时,法院亦得迳为上述内容之判决”。其中以债权作为股份的抵偿办法,与人民银行所拟银钱业管理办法第四条:“银钱业以经营左列业务为限:(七)经核准之投资公司及工矿交通公司文化事业之投资”及第五条:“银钱业不得办理左列事项:(一)为其他商业公司行号或银钱业之股东,但依本办法第四条第七项核准之投资不在此限。……”两条限制行庄经营商业精神有所抵触。如债务人属于投资公司或工矿交通公司文化事业,行庄之投资,亦须经人民银行核准,这在“如不获协议时法院亦得迳为上述内容之判决”以前,似应由法院与当地人民银行取得联系,请加考虑。
(二)如债权人为公司组织,据私营企业暂行条例第二十八条规定:“公司组织的企业,不得投资其他企业为无限责任股东,如为其他企业的有限责任股东,其投资额超过本企业实收资本三分之一以上时,须报经中央私营企业局核准”。法院之判决,亦应受本条例之约束。
(三)如该厂店为独资合伙或无限公司,必须顾及债权人的意愿,因为改作投资,做了股东,是要负无限责任的。
(四)本条文以债权作为厂店的“股份”,“股份”二字,似应改为“投资”。
二、第二条“……其不足之数,并得斟酌情形,免除债务人的偿还责任”一节,据私营企业暂行条例第三条规定:独资、合伙的出资者及无限责任股东,应负无限清偿责任,有限责任股东,应负有限清偿责任,在执行这一条时,似应注意企业的组织方式。
三、第三条“……债权人受偿不足之数,对该厂店的负责人仍有请求偿还之权”。查私营企业条例第十九条规定:“企业的负责人,在独资为出资人,在合伙及无限公司为执行业务的合伙人或股东,在有限公司为执行业务的股东或董事,在股份有限公司为董事,在两合公司或股份两合公司为执行业务的无限责任股东,企业设置的经理人,厂长,均应秉承前项负责人指示处理业务”。我们觉得如有抽逃资金,投机行为时,经理人、厂长也应负责,故本条内之负责人,似可彷照私企条例第二十三条之文字,改为:“企业中执行业务之负责人或其他代理执行人(经理人、厂长等)字样。

对于‘清理债务暂行办法’草案的意见
一、第十二条第三项“债权人赖以维持生活之小额债权”得享有优先受偿一点,我们认为赖以维持生活的小额债权,确需照顾,但须注意小额债权很多是私自拆放的,也可能是地下钱庄,故在确定其优先受偿时,须结合具体情况,并强调债权人确是“赖以维持生活”一点。
二、第六条第二项内代表债权总额达二分之一以上时方可“问议”似系“开议”之误。

附三:司法部关于上海市人民法院所拟“处理厂店债务原则”及“清理债务暂行办法草案”可作内部办案参考之用并提参考意见请转知该院的批复 1951年9月13日 司三批 字第311号
华东军政委员会司法部:
你部5月3日转来上海市人民法院“关于工商债务问题的报告”,并附该院所拟“处理厂店债务原则”及“清理债务暂行办法草案”等件,都已收到。经本部研究并征询有关机关的意见后,我们认为上海市人民法院在处理工商债务问题上所提“维持生产与保护合法债权”的基本方针是对的,所拟的两个草案可暂作为内部办案参考之用。现将政务院财政经济委员会对于“处理厂店债务原则”及“清理债务暂行办法草案”的意见(本部全部同意)抄转给你们,请转知上海市人民法院参考。
你部的来文收到已近三个月,因转送其他机关研究,故延至今天才答复你们。并告。



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)

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.


财政部、国家税务总局关于对部分猪皮制革企业实行增值税先征后返的通知

财政部 国家税务总局


财政部、国家税务总局关于对部分猪皮制革企业实行增值税先征后返的通知
财税[1995]4号

1995-01-05财政部 国家税务总局


各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局(不发西藏、内蒙、青海、新疆、宁夏、海南、长春、西安、宁波):
  根据国务院有关文件精神,现对部分制革企业生产的猪皮革增值税问题通知如下:
  一、鉴于原来对猪皮革实行减税政策,实行新税制按规定税率征税后,制革企业生产的猪皮革税负增长较多,企业生产经营比较困难的情况,决定在1995年底以前,对列入本通知所附名单的制革企业生产的猪皮革实行增值税先征后返的办法,返还已入库税款的50%。
  二、具体返还办法按财政部、国家税务总局、中国人民银行(94)财预字第55号《关于税制改革后对某些企业实行“先征后返”有关预算管理问题的暂行规定的通知》第三条第四款的规定办理。
  三、既生产猪皮革又生产其他皮革的行业,应单独核算猪皮革的销售额和增值税销项税额和进项税额,未单独核算或不能准确核算的,不得执行增值税先征后返的政策。企业对猪皮革的增值税应单独开票缴纳,发生的欠税应在一律缴纳入库后才能享受此项政策。
  本通知自1994年1月1日起执行。
  附件:实行猪皮革增值税先征后返的制革重点企业名单(编者略)



财政部 国家税务总局

一九九五年一月五号