| 名 稱：港口建設費徵收辦法 | ||
| 文 號：國發[1985]124號 | 發佈機關：國務院 | |
| 發佈日期：1985.10.22 | 實施日期：1986.01.01 | |
| 時 效 性：廢止 | ||
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第一條 為了加快港口建設，以適應經濟發展的需要，特製定本辦法。
第二條 對進出下列港口的貨物，徵收港口建設費：
大連、營口、秦皇島、天津、煙臺、青島、石臼、連雲港、上海、寧波、溫州、福州、廈門、汕頭、廣州、黃埔、海口、八所、三亞、湛江、北海、防城、南京、鎮江、張家港、南通。
第三條 港口建設費的義務繳費人（以下簡稱繳費人），為發貨人（或其代理人）或收貨人（或其代理人）。
第四條 對進出第二條所列港口的貨物（含國內轉港的外貿進出口貨物），在水路運輸全過程中只徵收一次港口建設費。
第五條 港口建設費的徵收標準，按照本辦法所附《港口建設費費率表》執行。
第六條 下列貨物免征港口建設費：
一、交通部頒發的港口費收規則中免征貨物港務費的貨物；
二、企業專用碼頭運輸本企業生産所需要的原材料及其産品；
三、《港口建設費費率表》中免征的貨物。
第七條 港口建設費的徵收管理工作由交通部負責。第二條所列港口的港務管理局或裝卸聯合公司，為港口建設費的代徵單位；代徵單位指定的水上裝卸單位以及與第二條所列港口實行聯運的其他港口，為港口建設費的代收單位。
第八條 徵收港口建設費不另制憑證。代徵單位或代收單位應在現行的運輸費用單證上增列港口建設費費目，在向繳費人核收運雜費時，一併核收港口建設費。
代收單位收到費款後，應在三日內向代徵單位結算交付，不得截留、挪用。
第九條 港口建設費的收入列為交通部專戶。代徵單位必須在當地中國工商銀行開立交通部港口建設費專戶，並應在三日內將徵收的費款存入專戶，按月劃繳交通部。代徵單位對徵收的費款只能存入和劃轉，不能動支。
第十條 港口建設費的收入，作為國家建設港口資金的一項來源。資金的使用，由交通部按照國家有關規定統一安排。
第十一條 交通部應檢查代徵單位或代收單位的收繳情況。
代徵單位或代收單位不得漏徵、錯徵港口建設費；如發現有漏徵、錯徵時，必須及時補徵、訂正。
第十二條 繳費人不按照本辦法繳納港口建設費的，除追繳費款外，可酌情處以應繳費款五倍以下的罰款。
第十三條 繳費人同代徵單位或代收單位在繳付港口建設費的問題上發生爭議時，必須先按照代徵單位或代收單位的決定繳費，然後向交通部申請復議，或直接向人民法院起訴。
第十四條 本辦法由交通部負責解釋；施行細則由交通部制定。
第十五條 本辦法自一九八六年一月一日起施行。
附表
附： 港口建設費費率表
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ ｜ 費 率 （元／噸） ｜
｜ ｜－－－－－－－－－－－－－－－－－－－－－－－－－｜
港 口 ｜ 貨 類 ｜ 出 口 ｜ 進 口 ｜ 備 注
｜ ｜－－－－－－－－－－－－－－－－－－－－－－－－－｜
｜ ｜ 海 港 ｜ 長江四港 ｜ 海 港 ｜ 長江四港 ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
大連、營口、秦 ｜ 石 油（包括原油） ｜３．００ ｜ １．５０ ｜４．００ ｜ ２．００ ｜ 國內進口免證
皇島、天津、煙臺、｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－│ 長江四港國內出口只徵
青島、石臼、連雲 ｜ 煤炭（包括焦炭）、鋼｜ ｜ ｜ ｜ ｜石油（包括原油）和煤炭
港、上海、寧波、溫｜鐵（包括生鐵）、金屬 ｜ １．５０｜ ０．８０ ｜２．５０ ｜ １．３０ ｜（包括焦炭）兩類
州、福州、廈門、汕｜礦石、非金屬礦石、水 ｜ ｜ ｜ ｜ ｜
頭、廣州、黃埔、海｜泥、木材、化肥 ｜ ｜ ｜ ｜ ｜
口、八所、三亞、湛｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
江、北海、防城、南｜ 礦建材料、其他 ｜ １．５０｜ ０．８０ ｜２．５０ ｜ １．３０ ｜ 國內進、出口免征
京、鎮江、張家港、｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
南通 ｜ 糧食、鹽 ｜ ０．５０｜ ０．３０ ｜１．００ ｜ ０．５０ ｜國內進口免征
｜ ｜ ｜ ｜ ｜ ｜長江四港國內進、出口免征
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜按體積噸（立方米）計費｜ ０．５０｜ ０．３０ ｜１．００ ｜ ０．５０ ｜按以上貨類分徵、免範圍
｜的貨物 ｜ ｜ ｜ ｜ ｜
｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜國際集裝箱｜２０英尺箱｜１２．５０｜ ６．３０ ｜２５．００｜ １２．５０｜
｜ 貨物 ｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－｜ 國內進、出口免征
｜（元／箱）｜４０英尺箱｜２５．００｜１２．５０ ｜５０．００｜ ２５．００｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
説明：１．貨物的計量單位及重量換算，按交通部頒發的港口費收規則辦理。
２．國外進、出口的其他集裝箱按其８０％的內容積和進口１．００元／立方米、出口０．５０元／立方米的費率計徵港口建設費。
３．港口建設費的起碼收費額為０．１０元。
【名稱】 MEASURES CONCERNING COLLECTION OF HARBOUR TOLLS
<題注>=
Important Notice: (注意事項)
英文本源自中華人民共和國國務院法制局編譯, 中國法制出版社出版的《中華人民
共和國涉外法規彙編》(1991年7月版).
當發生歧意時, 應以法律法規頒布單位發佈的中文原文為準.
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 (法規全文)
MEASURES CONCERNING COLLECTION OF HARBOUR TOLLS
(Promulgated by the State Council on October 22, 1985)
Article 1
These Measures are formulated in order to speed up harbour construction to
meet the needs of economic development.
Article 2
Harbour tolls shall be collected on the goods entering and leaving the
following harbours: Dalian, Yingkou, Qinhuangdao, Tianjin, Yantai,
Qingdao, Shijiu, Lianyungang, Shanghai, Ningbo, Wenzhou, Fuzhou, Xiamen,
Shantou, Guangzhou, Huangpu, Haikou, Basuo, Sanya, Zhanjiang, Beihai,
Fangcheng, Nanjing, Zhenjiang, Zhangjiagang and Nantong.
Article 3
Compulsory payers (hereinafter referred to as the "payers") of harbour
tolls shall be the consignors (or their agents) or the consignees (or
their agents).
Article 4
For those goods entering and leaving the harbours listed in Article 2
(including the imported and exported foreign trade goods being transferred
from harbour to harbour), harbour tolls shall be collected only once,
during the whole course of water transportation.
Article 5
Collection of harbour tolls shall be conducted according to the Table of
Harbour Tolls Rates attached to these Measures.
Article 6
The following goods shall be exempted from harbour tolls:
(1) the goods which are exempted from harbour dues according to the Rules
for Collection of Harbour Dues promulgated by the Ministry of
Communications;
(2) the raw and processed materials needed in production and the products
being transported by enterprises on their own wharves;
(3) the goods which are exempted from harbour tolls according to the Table
of Harbour Tolls Rates.
Article 7
The Ministry of Communications shall be responsible for the collection and
control of harbour tolls. The harbour authorities or the cargo handling
companies in the harbour listed in Article 2 shall be agencies for
collecting harbour tolls. The agencies may entrust the collection of
harbour tolls to loading and unloading units on the water as well as other
harbours engaged in through-transport with the harbours listed in Article
2.
Article 8
No separate bills shall be designed for the collection of harbour tolls.
The agencies and the entrusted collectors shall add the item of harbour
tolls in the existing bills for transport charges and collect harbour
tolls together with transport and sundry charges.
The entrusted collectors shall settle accounts with, and hand over the sum
of money, to the agencies within 3 days of the receipt of harbour tolls
and must not withhold or divert the same to other uses.
Article 9
The income from harbour tolls shall be deposited into a special account of
the Ministry of Communications. The agencies must open a special account
of harbour tolls for the Ministry of Communications at the local
Industrial and Commercial Bank of China and must deposit the collected
funds into the account within 3 days of the receipt and transfer it to the
Ministry of Communications every month. The agencies are only empowered to
deposit and transfer the funds collected and must not use it.
Article 10
The income from harbour tolls is a source of State funds for harbour
construction. The use of the funds shall be arranged in a unified manner
by the Ministry of Communications according to the relevant stipulations
of the State.
Article 11
The Ministry of Communications shall check on the toll collection work of
the agencies or the entrusted collectors.
The agencies or entrusted collectors shall not fail to collect or wrongly
collect harbour tolls. If such mistakes occur, remedial steps must be
taken promptly.
Article 12
If a payer does not pay harbour tolls in accordance with these Measures,
in addition to being ordered to pay the tolls in full, he shall, depending
on the circumstances, be subject to a fine of no more than 5 times of the
sum due.
Article 13
If a dispute arises between a payer and an agency or an entrusted
collector over the payment of harbour tolls, the payer must pay the tolls
first according to the decision of the agency or entrusted collector and
then appeal to the Ministry of Communications for a reconsideration or
directly file a suit at a people's court.
Article 14
These Measures shall be interpreted by the Ministry of Communications,
which shall be responsible for formulating the rules for implementation.
Article 15
These Measures shall go into effect on January 1, 1986.
Appendix
Table of Harbour Toll Rates
|=============|======================================|==================================|
| | |Rate (yuan/Ton) |
| | |----------------------------------|
|Harbour | Goods | Export |
| | |----------------------------------|
| | |Seaport| Four Changjiang Harbours |
|=============|======================================|=======|==========================|
|Dalian | Petrolium (including crude oil) | 3.00 | 1.50 |
| |--------------------------------------|-------|--------------------------|
|Yingkou | | | |
|Qinhuangdao | | | |
|Tianjin | | | |
|Yantai | Coal (including coke), Iron and Steel| | |
|Qingdao | (including Pig iron), Metal Ores, | | |
|shijiu | Non-metal ores, Cement, Timber, | 1.50 | 0.80 |
|Lianyungang | chemical Fertilizer | | |
|Shanghai | | | |
|Ningbo | | | |
|Wenzhou |--------------------------------------|-------|--------------------------|
| | | | |
|Fuzhou | Mine Construction Materials, | | |
|Xiamen | Others | 1.50 | 0.80 |
|Shantou | | | |
|Guangzhou |--------------------------------------|-------|--------------------------|
| | | | |
|Huangpu | Grains, Salt | 0.50 | 0.30 |
|Haikou |--------------------------------------|-------|--------------------------|
|Basuo | | | |
|Sanya | Goods whose freight is calculated by | | |
|Zhangjiang | volume ton ( ) | 0.50 | 0.30 |
| | | | |
|Beihai |--------------------------------------|-------|--------------------------|
|Fangcheng | | | | |
|Nanjing | International | | | |
|Zhenjiang | Containerized | 20 ft |12.50 | 6.30 |
| | |------------------|-------|--------------------------|
|Zhangjiagang | Goods | 40 ft |25.00 | 12.50 |
|Nantong | (Yuan/Container) | | | |
|=============|======================================|=======|==========================|
|============|================================|======================================|
| |Rate (yuan/Ton) | |
| |--------------------------------| |
|Harbour | Import | Remark |
| |--------------------------------| |
| |SeaportFour|Changjiang Harbours | |
|============|===========|====================|======================================|
|Dalian |4.00 | 2.00 | Domestic imports are exempt from |
|Yingkou | | | harbour tolls |
| |-----------|--------------------|--------------------------------------|
|Qinhuangdao | | | |
|Tianjin | | | |
|Yantai | | | Domestic exports in the four Chang- |
|Qingdao | 2.50 | 1.30 | jiang Harbours are exempt from har- |
|shijiu | | | bour tolls except for petroleum (in- |
|Lianyuangang| | | cluding crude oil) and coal (in- |
|Shanghai | | | cluding coke). |
| | | | |
|Ningbo |-----------|--------------------|--------------------------------------|
|Wenzhou | | | |
|Fuzhou | 2.50 | 1.30 | Domestic imports and exports are |
|Xiamen | | | exempt from harbour tolls. |
|Shantou |-----------|--------------------|--------------------------------------|
|Guangzhou | | | domestic imports are exempt from |
|Huangpu | 1.00 | 0.50 | tolls. So are domestic imports and |
|Haikou | | | exports in the four Changjiang |
|Basuo | | | harbours. |
| |-----------|--------------------|--------------------------------------|
|Sanya | | | The scope of collection of or exemp- |
|Zhangjiang | 1.00 | 0.50 | tion from tolls shall be determined |
|Beihai | | | by the above categorization of |
|Fangcheng | | | goods. |
| |-----------|--------------------|--------------------------------------|
|Nanjing |25.00 | 12.50 | |
|Zhenjiang | | | domestic imports and exports are |
| |-----------|--------------------| |
|Zhangjiagang| | | exempt from harbour tolls |
|Nantong |50.00 | 25.00 | |
| | | | |
|============|===========|====================|======================================|
Notes:
1. The measures and conversion of weights of goods shall be handled
according to the rules for collecting harbour does issued by the Ministry
of Communications.
2. The harbour tolls for other containerized import and export shall be
calculated by 80% of their contents and the rate of 1.00 yuan/M for
import and yuan/M for export.
3. The minimun harbour toll is 1.10 yuan.