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国家税务局关于中国人民银行向专业银行发放贷款所签合同征免印花税问题的批复

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国家税务局关于中国人民银行向专业银行发放贷款所签合同征免印花税问题的批复

国家税务局


国家税务局关于中国人民银行向专业银行发放贷款所签合同征免印花税问题的批复
国家税务局


批复
河南省税务局:
你局豫税函发(1993)48号《关于中国人民银行向专业银行季节性贷款及短期贷款的借据应否贴花的请示》收悉。你局反映的人民银行各级机构向专业银行发放季节性贷款和短期临时性贷款所签的借据应否征收印花税问题,现批复如下:
根据《印花税暂行条例》和我局(88)国税地字030号、(91)国税发155号文件的规定,人民银行各级机构向专业银行发放的各种期银的贷款不属于银行同业拆借,所签订的合同或者借据应缴纳印花税。
对上述贷款中的日拆性贷款(在此专指二十天内的贷款),由于其期限短,利息低,并且贷放和使用均有较强的政策性。因此,我们意见,对此类贷款所签的合同或借据,暂免征收印花税。



1993年5月14日
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济南市人民代表大会常务委员会关于废止《济南市市场商品质量监督管理办法》的决定

山东省济南市人大常委会


济南市人民代表大会常务委员会关于废止《济南市市场商品质量监督管理办法》的决定


2002年4月12日济南市第十二届人民代表大会常务委员会第二十五次会议通过,2002年5月16日山东省第九届人民代表大会常务委员会第二十八次会议批准

济南市第十二届人民代表大会常务委员会第二十五次会议经审议,决定废止《济南市市场商品质量监督管理办法》。
  本决定自公布之日起施行。

TRADE DESCRIPTIONS ORDINANCE ——附加英文版

Hong Kong


TRADE DESCRIPTIONS ORDINANCE
 (CHAPTER 362)
 ARRANGEMENT OF SECTIONS
  
  ion
  I    PRELIMINARY
  hort title
  nterpretation
  pecial provisions applicable to goldware
  arking orders
  nformation to be given in advertisements
  II    FALSE TRADE DESCRIPTIONS OR REPRESENTATIONS AND FORGED
TRADE
  S
  pplying a trade description, trade mark or mark to goods
  ffences in respect of trade descriptions
  rade descriptions used in advertisements
  ffences in respect of trade marks
  False representations as to Royal approval or award. etc.
  False representations as to supply of goods
  Prohibited import and export of certain goods
  Power to exempt goods sold for export
  III   ENFORCEMENT
  Appointment of authorized officers
  Power to enter premises and inspect and seize goods and documents
  Restrictions on the entry and search of domestic premises
  Power to detain goods by locking or sealing premises or container
  Powers of arrest of authorized officers
  Disclosure of information, etc.
  Offences of obstruction and disclosure of information
  Penalties
  Time limit for prosecutions
  Offences by corporations
  Offences due to fault of other person
  Accessory to offences committed outside Hong Kong
  Samples
  Evidence by certificate
  Rule of evidence regarding imported goods with false trade
  ription
  Description of trade mark in pleading
  Defence mistake, accident, etc.
  Innocent publication of advertisements
  Costs in proceedings
  Power to make orders with respect to property in possession of
the
  n
  Forfeiture and disposal of certain goods
  [Repealed]
  IV    MISCELLANEOUS
  Trade marks containing trade descriptions
  Definition Orders
  Saving for civil rights
  Compensation for loss of goods seized under section 15 (1) (f)
 Whole document
  
  rohibit false trade descriptions, false marks and 
misstatements in
  ect of goods provided in the course of trade; to confer 
power to
  ire information or instruction relating to goods to be marked on
or to
  mpany the goods or to be included in advertisements; to prohibit 
the
  thorized use of devices or emblems signifying an award by the
Queen or
  Governor; to restate the law relating to forgery of trade marks; 
and
  purposes connected therewith.
  pril 1981.]
 PART I PRELIMINARY
  
  hort title.
  Ordinance may be cited as the Trade Descriptions Ordinance.
  nterpretation.
  In this Ordinance, unless the context otherwise requires--
  ertisement" includes a catalogue, a circular and a price list;
  horized officer" means a public officer appointed under section
14;
  missioner" means the Commissioner of Customs and Excise and any
Deputy
  ssistant Commissioner of Customs and Excise; (Added, L. N.
294/82)
  vention country" has the meaning assigned to it by section 13A
(6) of
  Trade Marks Ordinance (Cap. 43.);
  se trade description" means--
  a trade description which is false to a material degree;
  a trade description which, though not false, is misleading, that
is to
  likely to be taken for such an indication of any of the 
matters
  ified in the definition of "trade description" as would be false
to a
  rial degree;
  anything which, though not a trade description, is likely to be 
taken
  an indication of any of the matters specified in the 
definition of
  de description" and, as such an indication, would be false 
to a
  rial degree;
  a false indication, or anything likely to be taken as an 
indication
  h would be false, that any goods comply with a standard specified 
or
  gnized by any person or implied by the approval of any person if
there
  o such person or no standard so specified, recognized or implied;
or
  a false indication, or anything likely to be taken as an 
indication
  h would be false, that any goods of any class or type--
  being goods in respect of which duty is payable under the laws
of Hong
  , are supplied free of the duty so payable in respect of that class
or
  of goods; or
  not being goods in respect of which duty is payable under the laws
of
  Kong, are supplied free of the duty so payable;
  ds" includes vessel and aircraft. things attached to land and 
growing
  s; "goods in transit" means goods which--
  are brought into Hong Kong solely for the purpose of taking them 
out
  ong Kong; and
  remain at all times in or on the vessel, aircraft or vehicle in
or on
  h they are brought into Hong Kong;
  ort" means to bring, or cause to be brought, into Hong Kong;
  mises" includes any place and any stall, vehicle, vessel or
aircraft;
  
  de description" means an indication, direct or indirect, 
and by
  ever means given, of any of the following matters with respect
to any
  s or parts of goods, that is to say--
  quantity (which includes length, width, height, area, 
volume,
  city, weight, and number), size or gauge;
  method of manufacture. production, processing or reconditioning;
  composition;
  fitness for purpose, strength, performance, behaviour or
accuracy;
  any physical characteristics not included in the preceding
paragraphs;
  testing by any person and results thereof;
  approval by any person or conformity with a type approved 
by any
  on;
  place  or  date  of  manufacture ,  production, 
processing  or
  nditioning;
  person by whom manufactured, produced, processed or
reconditioned;
  other history, including previous ownership or use;
  de mark" means--
  a trade mark relating to goods registered in Hong Kong under the
Trade
  s Ordinance (Cap. 43.);
  a trade mark registered in the register of trade marks kept under 
or
  erved by the Trade Marks Act 1938;
  a trade mark--
  registered, or in respect of which an application for
registration has
  made, in a British territory or a Convention country; and
  capable of registration in Hong Kong under the Trade Marks 
Ordinance
  trade mark relating to goods, and
  ) in respect of which a period of 6 months has not expired since 
the
  of the application for the registration thereof in a 
British
  itory or a Convention country.
  (a) For the purposes of this Ordinance, goods shall be deemed to 
have
  --
  manufactured in the country in which they last underwent a 
treatment
  rocess which changed permanently and substantially the shape, 
nature,
  or utility of the basic materials used in their manufacture; or
  produced in the country in which they were wholly grown or mined.
  The Commissioner may by order specify--(Amended, L. N. 294/82)
  in relation to any description of goods, what treatment or process 
is
  e regarded for the purposes of this Ordinance as resulting 
or not
  lting in a permanent and substantial change in shape, nature, form 
or
  ity of the basic materials used in their manufacture;
  in relation to any description of goods different parts of which
were
  factured or produced in different countries, or of goods
assembled in
  untry different from that in which their parts were 
manufactured or
  uced, in which of those countries the goods are to be regarded
for the
  oses of this Ordinance as having been manufactured or produced.
  This subsection shall not apply to goods which are the subject 
of a
  ce published under subsection (2A).
  The Director-General of Trade may by notice in the Gazette specify
in
  tion to any description of goods (being goods that are subject 
to a
  me of import or export control specified in the notice) the place 
in
  h the goods are to be regarded for the purposes of this Ordinance 
as
  ng been manufactured or produced, and any such goods shall, for 
the
  oses of this Ordinance, be deemed to have been 
manufactured or
  uced in such place. (Added 96 of 1991, s. 2)
  
  For the purposes of this Ordinance, a trade description or 
statement
  ished in any newspaper, book or periodical or in any film or sound 
or
  vision broadcast shall not be deemed to be a trade description
applied
  tatement made in the course of a trade or business unless it 
is or
  s part of an advertisement.
  pecial provisions applicable to goldware.
  Notwithstanding the definition of "false trade description" in
section
  trade description which indicates the fineness (whether in parts 
per
  sand or in carats) of gold shall be a false trade description if 
that
  cation is false to any extend or degree, except by understating 
the
  ness.
  For the purpose of construing descriptions relating to the
fineness of
  --
  a description indicating that an article, or the metal in an 
article,
  o many carats shall be presumed to be an indication that the 
article
  etal is of gold, and that its fineness is that specified in the 
table
  he Schedule for that number of carats;
  paragraph (a) shall not apply if (as in a case where the article
is a
  ious stone) the word "carat" is used as a measure of 
weight for
  ious stones, and not as a measure of fineness.
  Notwithstanding the definition of "false trade description" in
section
  
  a trade description which indicates that any article (other 
than an
  cle of pure gold) is of gold shall be a false trade description
unless
  article consists solely of gold alloy and--
  contains not less than 8 carats of gold; or
  bears a mark clearly indicating in carats, by number or by number
and
  letters "k", "c" or "ct", the fineness of the gold content; or
  ) bears a mark clearly indicating in parts per thousand the 
fineness
  he gold content; and
  a mark calculated to be taken as an indication of the fineness
of gold
  n article--
  which is plated with or enclose in gold alloy or gilded; or
  to which gold alloy is soldered or otherwise affixed, shall 
be a
  e trade description unless it is manifest from the appearance of 
the
  cle that the mark refers solely to the part of the article 
which
  ists of gold alloy.
  Any number of 1 or 2 digits on an article which indicates or 
purports
  ndicate, or is likely to be taken as an indication of, the fineness
in
  ts of its gold content shall be a false trade description unless 
the
  cle contains at least the same proportion of pure gold as the 
number
  s to 24.
  Any number of 3 digits on an article which indicates or 
purports to
  cate, or is likely to be taken as an indication of, the fineness 
in
  er of parts per thousand of its gold content shall be a false 
trade
  ription unless the article contains gold of such a 
standard of
  ness.
  For the purposes of this section "fineness" means the 
proportion of
  gold in accordance with subsection (4) or the number of 
parts by
  ht of gold in accordance with subsection (5) as the case may
require.
  
  arking orders.
  The Governor in Council may by order require that any goods 
specified
  he order shall be marked with or accompanied by any information
  ther or not amounting to or including a trade 
description) or
  ruction relating to the goods and, subject to the provisions of 
this
  nance, impose requirements for securing that the goods are so 
marked
  ccompanied, and regulate or prohibit the supply of goods with 
respect
  hich the requirements are not complied with; and the requirements 
may
  nd to the form and manner in which the information or instruction 
is
  e given.
  Where an order under this section is in force with respect to goods
of
  description, any person who, in the course of any trade or 
business,
  lies or offers to supply goods of that description in
contravention of
  order commits an offence.
  An order under this section may make different provision for
different
  umstances and may, in the case of goods supplied in 
circumstances
  e the information or instruction required by the order would 
not be
  eyed until after delivery, required the whole or part thereof 
to be
  displayed near the goods.
  nformation to be given in advertisements.
  The Governor in Council may by order require that any 
description of
  rtisements of any goods specified in the order shall contain or 
refer
  information (whether or not amounting to or including 
a trade
  ription) relating to such goods and subject to the provisions of 
this
  nance impose requirements as to the inclusion of that 
information or
  n indication of the means by which it may be obtained.
  An order under this section may specify the form and manner in 
which
  such information or indication is to be included in
advertisements of
  description and may make  different  provision  for 
different
  umstances.
  Where an advertisement of any goods to be supplied in the 
course of
  trade or business fails to comply with any requirement imposed 
under
  section, any person who publishes the advertisement 
commits an
  nce.
 PART II FALSE TRADE DESCRIPTIONS OR REPRESENTATIONS AND 
FORGED TRADE MARKS
  
  pplying a trade description, trade mark or mark to goods.
  A person applies a trade description or trade mark or mark to goods
if
  
  affixes or annexes it to or in any manner marks it on or 
incorporates
  ith--
  the goods themselves; or
  anything in, on or with which the goods are supplied;
  places the goods in, on or with anything which the trade 
description
  rade mark or mark has been affixed or annexed to, marked 
on or
  rporated with, or places any such thing with the goods;
  uses the trade description or trade mark or mark in any manner 
likely
  e taken as referring to the goods; or
  makes in any affidavit, declaration or writing any statement 
to the
  ct that a trade description or trade mark or mark is applicable
to the
  s.
  
  An oral statement may amount to the use of a trade 
description or
  e mark or mark.
  Where goods are supplied in pursuance of a request in which a 
trade
  ription or trade mark or mark is used and the circumstances are 
such
  o make it reasonable to infer that the goods are supplied as 
goods
  esponding to that trade description or trade mark or mark, the 
person
  lying the goods shall be deemed to have applied that trade
description
  rade mark or mark to the goods.
  ffences in respect of trade descriptions.
  Subject to the provisions of this Ordinance, any person who--
  in the course of any trade or business--
  applies a false trade description to any goods; or
  supplies or offers to supply any goods to which a false 
trade
  ription is applied; or
  has in his possession for sale or for any purpose of 
trade or
  facture any goods to which a false trade description is 
applied.
  its an offence.
  A person exposing goods for supply or having goods in his 
possession
  supply shall be deemed to offer to supply them.
  Subject to the provisions of this Ordinance any person who
disposes of
  as in his possession any die, block, machine, or other instrument 
for
  purpose of making, or applying to goods a false trade 
description
  its an offence unless he proves that he acted without 
intent to
  aud.
  rade descriptions used in advertisements.
  The following provisions of this section shall have effect where
in an
  rtisement a trade description is used in relation to any 
class of
  s.
  The trade description shall be taken as referring to all goods
of the
  s, whether or not in existence at the time the 
advertisement is
  ished--
  for the purpose of determining whether an offence has been 
committed
  r section 7 (1) (a) (i); and
  where goods of the class are supplied or offered to be supplied 
by a
  on publishing or displaying the advertisement, also for the
purpose of
  rmining whether an offence has been committed under section 7 (1)
(a)
  .
  In determining for the purposes of this section whether any goods 
are
  class to which a trade description used in an advertisement 
relates,
  rd shall be had not only to the form and content of the 
advertisement
  also to the time, place, manner and frequency of its publication 
and
  other matters making it likely or unlikely that a person to whom 
the
  s are supplied would think of the goods as belonging to the class 
in
  tion to which the trade description is used in the advertisement.
  
  ffences in respect of trade marks.
  Subject to the provisions of this Ordinance, any person who--
  forges any trade mark;
  falsely applies to any goods any trade mark or any mark so 
nearly
  mbling a trade mark as to be calculated to deceive;
  makes any die, block, machine or other instrument for the 
purpose of
  ing, or of being used for forging, a trade mark;
  disposes of or has in his possession any die, block, machine or 
other
  rument for the purpose of forging a trade mark; or
  causes to be done anything referred to in paragraph (a), (b), (c)
or
  commits an offence unless he proves that he acted without intent 
to
  aud.
  Subject to the provisions of this Ordinance, any person who 
sells or
  ses or has in his possession for sale or for any purpose of trade 
or
  facture, any goods to which any forged trade mark is applied, 
or to
  h any trade mark or mark so nearly resembling a trade mark as 
to be
  ulated to deceive is falsely applied, commits an offence.
  For the purposes of this section, a person shall be deemed--
  to forge a trade mark who either--
  without the assent of the proprietor of the trade mark, makes 
that
  e mark or a mark so nearly resembling that trade mark as 
to be
  ulated to deceive; or
  falsifies any genuine trade mark, whether by alteration, 
addition,
  cement or otherwise;
  falsely to apply to goods a trade mark who without the assent of 
the

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