财政部


对典当业征收营业税有关问题的通知
财政部



随着经济体制改革的深入发展，有些地区出现了典当业。为了适应这一新的情况，统一税收政策，决定在营业税中增设一个税目。现就有关问题通知如下：
一、在营业税条例（草案）的税目中增设“典当业”，下设“典当物品的保管费和利息”、“死当物品销售”两个子目。税率分别确定为5％和3％，其收入全额为计税依据。
二、对典当业兼营其他业务所到得的收入，按营业税所属的税目税率计算征税。



1988年5月18日
The Standing Committee of the National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE CONTROL OF THE EXIT
AND ENTRY OF CITIZENS

(Adopted at the 13th Meeting of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 32 of the
President of the People's Republic of China on November 22, 1985, and
effective as of February 1, 1986)

Contents
Chapter I General Provisions
Chapter II Exit from the Country
Chapter III Entry into the Country
Chapter IV Administrative Organs
Chapter V Penalties
Chapter VI Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated with a view to safeguarding the legitimate rights
and interests of Chinese citizens with respect to their exit from and
entry into China's territory and to promoting international exchange.
Article 2
Chinese citizens may leave or enter the country with valid passports or
other valid certificates issued by the competent departments of the State
Council or other departments authorized by them. They shall not be
required to apply for visas.
Article 3
For exit and entry, Chinese citizens shall pass through open ports or
other designated ports and shall be subject to inspection by the frontier
inspection offices.
Article 4
After leaving the country, Chinese citizens may not commit any act harmful
to the security, honour or interests of their country.

Chapter II Exit from the Country
Article 5
Chinese citizens who desire to leave the country for private purposes
shall apply to the public security organs of the city or county in which
their residence is registered. Approval shall be granted except in cases
prescribed in Article 8 of this Law. The public security organs shall
decide, within a specified time, whether to approve or disapprove the
citizens' applications for leaving the country for private purposes, and
shall notify the applicants accordingly.
Article 6
In the case of Chinese citizens leaving the country on official business,
the units sending them abroad shall apply to the Ministry of Foreign
Affairs or the local foreign affairs department authorized by the ministry
for the citizens' exit certificates and acquire the certificates for them.
Article 7
In the case of seamen leaving the country to perform their duties, the
Bureau of Harbour Superintendence or a harbour superintendent authorized
by the bureau shall acquire the exit certificates for them.
Article 8
Approval to exit from the country shall not be granted to persons
belonging to any of the following categories:
(1) defendants in criminal cases or criminal suspects confirmed by a
public security organ, a people's procuratorate or a people's court;
(2) persons who, as notified by a people's court, shall be denied exit
owing to involvement in unresolved civil cases;
(3) convicted persons serving their sentences;
(4) persons undergoing rehabilitation through labour; and
(5) persons whose exit from the country will, in the opinion of the
competent department of the State Council, be harmful to state security or
cause a major loss to national interests.
Article 9
The frontier inspection offices shall have the power to stop persons
belonging to any of the following categories from leaving the country and
to deal with them according to law:
(1) holders of invalid exit certificates;
(2) holders of exit certificates other than their own; and
(3) holders of forged or altered exit certificates.

Chapter III Entry into the Country
Article 10
Chinese citizens residing abroad who desire to return to China for
permanent residence shall complete the relevant procedures at the Chinese
diplomatic missions, consular offices or other agencies located abroad
that are authorized by the Ministry of Foreign Affairs, or at the public
security organs of the relevant provinces, autonomous regions, or
municipalities directly under the Central Government.
Article 11
After their entry into China, Chinese citizens who have come for permanent
residence or employment shall register for prolonged residence in
accordance with the provisions for the administration of residence. Those
who have entered for a temporary stay shall register for temporary
residence in accordance with the same provisions.

Chapter IV Administrative Organs
Article 12
Passports for Chinese citizens going abroad on official business shall be
issued by the Ministry of Foreign Affairs or by the local foreign affairs
departments authorized by the ministry. Seamen's papers shall be issued by
the Bureau of Harbour Superintendence or a harbour superintendent
authorized by the bureau. Passports for Chinese citizens going abroad for
private purposes shall be issued by the Ministry of Public Security or by
local public security organs authorized by the ministry.
Passports and certificates which Chinese citizens apply for abroad shall
be issued by the Chinese diplomatic missions, consular offices or other
agencies located abroad authorized by the Ministry of Foreign Affairs.
Article 13
The Ministry of Public Security, the Ministry of Foreign Affairs, the
Bureau of Harbour Superintendence and other agencies that issue passports
and certificates shall have the power to cancel passports and certificates
issued by them or by their authorized agencies, or to declare such
passports and certificates invalid.

Chapter V Penalties
Article 14
Any person who, in violation of the provisions of this Law, leaves or
enters the country illegally, forges or alters an exit or entry
certificate, uses another person's certificate as his own or transfers his
certificate may be given a warning or placed in detention for not more
than ten days by a public security organ. If the circumstances of the case
are serious enough to constitute a crime, criminal responsibility shall be
investigated in accordance with the Law.
Article 15
If a citizen subject to the penalty of detention by a public security
organ refuses to accept the penalty, he may, within 15 days of receiving
notification, appeal to the public security organ at the next higher
level, which shall make the final decision; he may also directly file suit
in the local people's court.
Article 16
Where a state functionary charged with implementing this Law takes
advantage of his position and power to extort and accept bribes, he shall
be punished according to the Criminal Law of the People's Republic of
China and the Decision of the Standing Committee of the National People's
Congress Regarding the Severe Punishment of Criminals Who Seriously
Undermine the Economy. If he has committed any other act involving
violation of the Law and dereliction of duty which is serious enough to
constitute a crime, his criminal responsibility shall be investigated
according to the relevant provisions of the Criminal Law of the People's
Republic of China.

Chapter VI Supplementary Provisions
Article 17
Control measures governing Chinese citizens' travels to and from the Hong
Kong or the Macao region shall be separately formulated by the relevant
departments of the State Council.
Article 18
Transistory exit from and entry into China by Chinese citizens residing in
areas bordering on a neighbouring country shall be handled according to
any relevant agreements between the two countries or, in the absence of
such agreements, according to the relevant provisions of the Chinese
Government.
The exit and entry of crews of transnational trains, crews of civil
aviation planes operating international flights and the railway
functionaries working in China's border areas shall be handled according
to relevant agreements and provisions.
Article 19
The Ministry of Public Security, the Ministry of Foreign Affairs and the
Ministry of Communications shall, pursuant to this Law, formulate rules
for its implementation, which shall go into effect after being submitted
to and approved by the State Council.
Article 20
This Law shall go into effect as of February 1, 1986.




Important Notice:
This English document is coming from "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.