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邵阳市人民政府关于印发《邵阳市集体土地上房屋拆迁补偿安置办法》的通知

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邵阳市人民政府关于印发《邵阳市集体土地上房屋拆迁补偿安置办法》的通知

湖南省邵阳市人民政府


邵阳市人民政府关于印发《邵阳市集体土地上房屋拆迁补偿安置办法》的通知

市政发〔 2008〕 16号


各县、市、区人民政府,市直有关单位:


《邵阳市集体土地上房屋拆迁补偿安置办法》已报省人民政府批准同意,现印发给你们,希认真贯彻执行。





二 O O八年八月四日





邵阳市集体土地上房屋拆迁补偿安置办法





  第一条 为做好集体土地上房屋拆迁补偿安置(以下简称房屋拆迁补偿安置)工作,切实维护被拆迁农村集体经济组织和农民(以下简称被拆迁人)的合法权益,根据《中华人民共和国土地管理法》、《中华人民共和国土地管理法实施条例》、《湖南省实施 <中华人民共和国土地管理法 >办法》和《国务院关于深化土地管理体制改革严格土地管理的决定》(国发( 2004) 28号)等法律、法规的规定,结合我市实际,制定本办法。


  第二条 本行政区域内因建设征收集体土地,使用国有农用地和乡(镇)、村公共设施、公益事业建设以及乡(镇)企业使用集体土地涉及房屋拆迁补偿安置的,适用本办法。


  农村集体经济组织、村民委员会或者村民小组因土地征收成建制转为城镇居民的,因建设需要使用其剩余土地,涉及房屋拆迁补偿安置的,按本办法执行。


  国务院、省人民政府对公路、铁路、水利、水电工程等建设涉及房屋拆迁补偿安置另有规定的,从其规定。


  第三条 市人民政府国土资源主管部门统一管理全市房屋拆迁补偿安置工作,并负责市辖区房屋拆迁补偿安置工作的组织实施。


  县(市)人民政府国土资源主管部门负责本行政区域内的房屋拆迁补偿安置工作。


  市辖区人民政府和各级建设、规划、发展改革、物价、财政、房产、监察、公安、司法等部门及乡(镇)人民政府、村(居)委会,按照各自职责做好相关工作。


  房屋拆迁补偿安置的具体事务由国土资源主管部门委托征地拆迁专门机构(以下简称征拆机构)承办。未经国土资源主管部门委托,其他任何单位和个人不得从事房屋拆迁补偿安置事务。


  第四条 各级人民政府应当加强对房屋拆迁补偿安置工作的领导;被拆迁人应积极配合、主动按期搬迁;各有关单位以及被拆迁所在地的农村集体经济组织应积极支持、配合。对在房屋拆迁安置工作中有突出贡献的单位和个人,市、县(市、区)人民政府给予表彰和奖励。 第五条 房屋拆迁补偿安置遵循“资金到位、依法补偿、安置先行”的原则。


  土地利用总体规划确定的城市建设用地范围内(以下简称城市规划圈内),应在实施拆迁前按程序完成安置用地选址和安置建房详细规划报批工作。未完成安置用地选址或安置房详细规划报批的、拆迁补偿资金未到位的,不得实施拆迁。


  房屋拆迁补偿安置资金及安置地的建设资金应在实施拆迁前足额拨付至国土资源主管部门的专户,专门用于补偿安置被拆迁人。


  第六条 实施拆迁前,国土资源主管部门应当审核征地批文、资金到位凭证、安置方式等;拆迁范围、补偿标准、安置方式随征地公告一并发布。


  征地公告发布后,公安、建设、规划、房产、工商、税务等部门停止办理拆迁区域内房屋抵押、工商税务登记、户籍迁入(因出生、婚嫁、军人复转退或大中专院校学生毕业等确需办理户籍迁入的除外)、建房规划和有关建设工程的施工等审批、发证手续。


  第七条 征拆机构应会同拆迁所在地的乡(镇)、办事处召开拆迁动员会,组织开展房屋登记、丈量、评估、确认等工作。


  征地公告发布后,被拆迁人应在规定期限内,持土地使用证或其他合法有效证件到征拆机构办理拆迁房屋登记手续。房屋建筑面积经征拆机构工作人员实地丈量后,由被拆迁人签字予以确认;房屋内外其他需补偿的设施按实登记并确认。


  被拆迁人拒不配合登记、丈量、评估,拒绝签字确认的,由征拆机构工作人员会同公证人员对丈量、评估结果予以公证,公证结果可作为房屋补偿安置的依据。


  房屋等级由国土资源主管部门依照有关规定委托具有评估资质的机构评定。


  第八条 房屋面积、等级、补偿数额应当在被拆迁人所在的村、组公示。被拆迁人对公示结果无异议的,应签订《房屋拆迁补偿安置协议》。被拆迁人对公示结果有异议的,应当在公示后 3个工作日内向国土资源主管部门提出复核;对复核有异议的,由市人民政府依法依规处理。


  房屋等级、面积、用途、补偿结果公示后,对公示结果有异议,但没有在规定期限内向市、县(市)人民政府国土资源主管部门申请复核,或对处理决定不服,仍坚持无理要求,拒不搬迁腾地的,由市、县(市)人民政府国土资源主管部门依法作出限期腾地决定。逾期不执行的,申请人民法院强制执行。


  第九条 住宅房屋按本办法(附表一)补偿,并按以下四种方式安置:


  (一)重建安置


  城市规划圈内,以村为单位,根据控制性详细规划,除去基础设施用地、保留的绿地以及过去已征收土地后,剩余土地的 15%可以满足全村需拆迁房屋的重建的,实行统一重建安置。由国土资源、规划部门统一选址、统一规划、统一设计,统一完成“三通一平”和正负零基础后,分户建房;有条件的地方也可由村委会统一建房。


  城市规划圈外,实行分散重建安置。安置地选址应当符合乡(镇)土地利用总体规划和村庄建设规划。


  (二)公寓安置


  城市规划圈内,不能实行统一重建安置的,可采取建造公寓楼置换安置。采取公寓安置的,以被拆迁人需要安置的农业人口计算,保证每人 50平方米的安置住房,具体实施办法另行制定。


  (三)产权调换


  征地单位可以用房屋与被拆迁人进行房屋产权调换,并签订房屋产权调换协议。产权调换由双方共同指定有资质的评估机构对调换房屋进行价格评估,实行差价结算。双方不能共同指定评估机构时,由国土资源主管部门按规定委托评估机构,对调换房屋进行价格评估。


  (四)货币安置


  采取货币安置的,除按本办法规定的住宅房屋拆迁补偿标准给予补偿外,还给予一定的住房补助费。住房补助费按被拆迁房屋的正房建筑面积计算,按 1000元 /平方米标准计付,本办法另有规定的,按其规定执行。正房建筑面积不足 90平方米的按 90平方米计付。被拆迁人在农村集体土地上有两处以上住宅,但只拆迁其中一处的,必须实行货币安置,其中住房补助费按 800元 /平方米计付。


  采取重建安置或公寓安置的,不再支付住房补助费,但本办法另有规定的除外。自愿放弃重建安置或公寓安置的被拆迁人,可以选择产权调换或货币安置,今后不予安排宅基地。


  城市规划圈外只能采取分散重建安置。安置用地选址和建设要符合有关城乡规划,并按程序报批。


  第十条 营业、生产性用房不予安置,按下列规定执行:


  (一)营业、生产性用房必须持有有效营业执照并在征地公告发布前一年正常营业且依法纳税。


  (二)营业、生产性用房与自住房混合的(以下简称“住宅兼门面”),按土地使用证注明的面积认定。无注明的,由征拆机构工作人员实地丈量,被拆迁人签字确认。


  (三)营业、生产性用房不给予住房补助费。


  (四)营业、生产性用房的补偿标准:


   1.生产用房按同类等级房屋补偿标准的 2倍补偿;造成停产的,按征地公告前 3个月实际从业人数和所在县(市)行业平均工资水平(市辖区按市本级行业平均工资水平计算)核发 6个月的停产补助。


   2.营业用房按同类房屋等级补偿标准的 2.5倍补偿;经营损失按本办法(附表二)补偿。 第十一条 重建安置、公寓安置必须符合下列条件:


  (一)被拆迁人是农村集体经济组织成员,或者是本村村民;


  (二)被拆迁房屋属于住宅,且被拆迁人在农村集体所有土地上只有一处住宅;


  (三)被拆迁人在农村集体土地上有两处以上住宅且同时全部被拆迁的,只能按其中一处建筑面积实行重建安置,另外几处必须实行货币安置,其住房补助费按 800元 /平方米计付; (四)符合本办法第九条规定的有关情形。


  第十二条 采取重建安置的,安置地面积按被拆除房屋正房底层占地面积计算。统一重建安置的就近套经规划部门审批的户型用地面积;正房底层占地面积不足 90平方米的安置 90平方米;正房底层占地面积超过 150平方米的,只安置 150平方米。正房底层占地面积超出安置地面积部分按有关规定折成建筑面积,实行货币安置,其住房补助费按 800元 /平方米计付。采取公寓安置的,安置房屋的总面积与正房建筑面积的差额部分,其住房补助费按 800元 /平方米计付。


  拆除住宅兼门面,且门面已按非住宅标准给予了补偿的,其重建安置地面积按分割土地使用权的办法确定,分割面积低于 90平方米的,按实安置,但放弃非住宅补偿的除外。


  因规划设计原因,实际安置面积超出规定的重建安置地面积或安置房屋总面积超出正房建筑面积的部分,由安置户补付安置土地成本费用或安置房成本费用。


  第十三条 统一重建安置的用地、规划审批以及施工报建手续由征地单位统一办理,安置地的“三通一平”和正负零基础部分由征地单位负责。分散重建安置的,有关费用由征地单位按本办法(附表五)支付给被拆迁人。


  第十四条 拆迁下列建(构)筑物不予补偿:


  (一)违法违章房屋及非法买卖的房屋;


  (二)超过批准使用期限的临时建(构)筑物;


  (三)在征地公告发布后抢修抢建的建(构)筑物(含房屋内外装饰装修部分)。


  第十五条 拆除房屋的其他设施,按本办法(附表四)补偿。


  拆迁国家电力、通讯、给排水、燃气等设施,按国家有关规定补偿。


  拆除农村排灌、广播通讯、道路等其他设施,需要重建的,按标准恢复;不需要重建的,本办法已规定了补偿标准的,按规定补偿,没有规定补偿标准的,按现行定额的直接成本费的 50~ 70%补偿。


  第十六条 拆除未超过批准使用期限的临时建(构)筑物,按同类建(构)筑物补偿标准的 50%并结合有效使用期限(补偿标准× 50%×有效建筑面积×剩余年限÷批准年限)补偿。 第十七条 搬家费按户籍人口或房屋建筑面积计算。重建安置、公寓安置和产权调换的计付两次搬家费,货币安置的计付一次搬家费。拆迁营业、生产用房,计付一次搬家费。(标准见附表三)


  第十八条 过渡期限按不同安置方式确定。货币安置不支付过渡费。重建安置、公寓安置的过渡期限不超过 18个月;产权调换的过渡期不超过 6个月。过渡费用应一次性支付(标准见附表三)。超过过渡期限后,征地单位应与安置户重新签订过渡协议,约定过渡期限并按双倍标准支付过渡费用。


  第十九条 在规定期限内腾出房屋的被拆迁人,按正房补偿总额的 5%给予奖励。


  对积极参与、协助拆迁补偿安置工作,并在规定时间内完成工作任务的村、组干部,给予适当误工补助。


  第二十条 无理阻挠房屋拆迁补偿及安置工作,谩骂、殴打拆迁工作人员的,由公安机关依法追究责任,构成犯罪的依法追究刑事责任。


  第二十一条 拆迁工作人员要坚持公开、公平、公正的原则,忠于职守,按章操作,廉洁奉公。对工作人员徇私舞弊、玩忽职守的行为,由纪检监察机关严肃处理,构成犯罪的依法追究刑事责任。


  第二十二条 除重建安置外,其它安置方式由各县(市)人民政府根据实际情况确定。 


  各县(市)屋拆迁补偿标准参照本办法制定,但不得低于本办法标准的 85%。


  第二十三条 本办法规定的补偿标准,由国土资源主管部门会同物价等有关部门根据社会经济发展的情况进行调整,经依法批准后实施。


第二十四条 本办法已经省人民政府批准,自 2008年 8月 1日起施行。其它有关集体土地上房屋拆迁补偿安置的规定与本办法不一致的,自行废止。


  本办法实施前,市、县(市)人民政府已发布征地补偿安置方案公告的,房屋拆迁补偿安置按公告确定的标准执行,虽已办理征地审批手续,但尚未实施具体征地,未公告征地补偿安置方案的,房屋拆迁补偿安置按照本办法实行。







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MERCHANT SHIPPING (LIABILITY AND COMPENSATION FOR OIL POLLUTION) ORDINANCE ——附加英文版

Hong Kong


MERCHANT SHIPPING (LIABILITY AND COMPENSATION FOR OIL POLLUTION) ORDINANCE
 (CHAPTER 414)
 ARRANGEMENT OF SECTIONS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  ertificate as to parties to Conventions
  alculation of tonnage
  
  II    LIABILITY FOR OIL POLLUTION AND COMPULSORY INSURANCE
  nterpretation of Part II
  iability for oil pollution
  xceptions from liability under section 6
  estriction of liability for oil pollution
  imitation of liability under section 6
  Limitation actions
  Restriction on enforcement of claims after establishment of
limitation
  fund
  Concurrent liabilities of owners and others
  Establishment of limitation fund outside Hong Kong
  Extinguishment of claims under Part II
  Compulsory insurance against liability for oil pollution
  Issue of certificate by Director
  Rights of third parties against insurers
  Jurisdiction of Hong Kong courts and registration of foreign
judgments
  Warships, etc.
  Liability for cost of preventive measures where section 6 does
not
  apply
  Saving for recourse actions
  
  III   THE INTERNATIONAL OIL POLLUTION COMPENSATION FUND
  Interpretation of Part III
  Contributions to the Fund
  Power to obtain information
  Liability of the Fund for pollution damage
  Indemnification of ship owner where ship registered in Fund
Convention
  country
  Effect of judgments
  Extinguishment of claims under Part III
  Subrogation and rights of recourse
  
  IV    MISCELLANEOUS
  Offences by bodies corporate
  Fees
  Amendments, Savings and Repeals
  
  dule 1. Overall limit on liability of Fund
  dule 2. (Omitted)
  
  rdinance to provide for compensation for pollution caused 
by the
  harge or escape of oil from oil-carrying ships and for the 
liability
  hipowners; for compulsory insurance in respect of such liability; 
for
  ributions by oil importers and others to the International 
Fund for
  ensation for Oil Pollution Damage; for the liability of the 
Fund in
  ain circumstances for such pollution; for the 
indemnification of
  owners by the Fund; and for incidental or related matters.
  January 1991] L. N. 13 of 1991
 PART I Preliminary
  
  hort title
  Ordinance may be cited as the Merchant Shipping 
(Liability and
  ensation for Oil Pollution) Ordinance.
  nterpretation
  In this Ordinance, unless the context otherwise requires--
  t" includes expenses;
  ntry" includes any territory;
  rt" means the High Court or a judge thereof;
  age" includes loss;
  ector" means the Director of Marine;
  d Convention" means the International Convention on the 
establishment
  n International Fund for Compensation for Oil Pollution Damage 
opened
  signature in Brussels on 18 December 1971;
  g Kong ship" means a ship registered in Hong Kong;
  bility Convention" means the International Convention 
on  Civil
  ility for Oil Pollution Damage opened for signature in Brussels
on 29
  mber 1969;
  er", in relation to a ship, means the person or persons registered 
as
  owner of the ship or, in the absence of registration, the 
person or
  ons owning the ship, except that in relation to a ship owned 
by a
  e which is operated by a person registered as the ship's operator, 
it
  s the person registered as its operator; (Amended 74 of 1990 s.
104
  
  lution damage" means damage caused outside a ship carrying 
oil by
  amination resulting from the discharge or escape of oil from the
ship,
  ever the discharge or escape may occur, and includes the 
cost of
  entive measures and damage caused by preventive measures;
  ventive measures" means any reasonable measures taken by any 
person
  r a discharge or escape of oil from a ship to prevent or 
reduce
  ution damage;
  p" means any sea-going vessel or seaborne craft of 
any  type
  soever, carrying oil in bulk as cargo;
  cial drawing rights" means units of account used by the 
International
  tary Fund and known as special drawing rights;
  minal installation" means any site for the storage of oil in 
bulk
  h is capable of receiving oil from waterborne 
transportation,
  uding any facility situated offshore and linked to any such site.
  For the purposes of this Ordinance, where more than one 
discharge or
  pe results from the same occurrence or from a series of 
occurrences
  ng the same origin, they shall be treated as one; but any 
measures
  n after the first of them shall be deemed to have been taken after
the
  harge or escape.
  References in this Ordinance to the area of any country include 
the
  itorial sea of that country.
  
  ertificate as to parties to Conventions
  rtificate signed by the Governor and certifying that a State
specified
  he certificate--
  is a party to the Liability Convention in respect of a 
country
  ified in the certificate; or
  is a party to the Fund Convention in respect of a country specified
in
  certificate,
  l be conclusive evidence of the matters contained therein and
shall in
  legal proceedings under this Ordinance to which it 
relates be
  ssible on its production and without further proof.
  alculation of tonnage
  the purposes of this Ordinance, the tonnage of a ship 
shall be
  rtained as follows--
  where the register tonnage of the ship has been or can be 
ascertained
  ccordance with the Merchant Shipping (Tonnage) Regulations 
(App. I,
  , the ship's tonnage shall be the register tonnage of the ship 
as so
  rtained but without making any deduction required by those
regulations
  ny tonnage allowance for propelling machinery space;
  where the ship is of a class or description with respect to which 
no
  ision is for the time being made by the Merchant Shipping 
(Tonnage)
  lations, the tonnage of the ship shall be taken to be 40% 
of the
  ht (expressed in tons of 2 240 lbs) of oil which the ship is 
capable
  arrying;
  where the tonnage of the ship can not be ascertained in 
accordance
  either paragraph (a) or (b), the Director shall, if so directed 
by
  court in any proceedings, certify what, on the evidence 
specified in
  direction, would in his opinion be the tonnage of the 
ship as
  rtained in accordance with paragraph (a) or (b), as the case may 
be,
  he ship could be duly measured for the purpose; and the tonnage
stated
  is certificate shall be taken to be the tonnage of the ship.
 PART II LIABILITY FOR OIL POLLUTION AND COMPULSORY INSURANCE
  
  nterpretation of Part II
  In this Part--
  bility Convention country" means a country in respect of 
which the
  ility Convention is in force; and
  bility Convention State" means a State which is a party 
to the
  ility Convention.
  In relation to any pollution damage resulting from the 
discharge or
  pe of any oil carried in a ship references in this Part to the 
owner
  he ship are references to the owner at the time of the 
occurrence
  lting in the discharge or escape or, if there is more than one 
such
  rrence, at the time of the first of such occurrences.
  References in this Part to the Merchant Shipping Act 1979 (1979
c. 39
  .) are references to that Act as it applies in Hong Kong.
  
  iability for oil pollution
  Where, as a result of any occurrence taking place while a 
ship is
  ying a cargo of persistent oil in bulk, any persistent oil carried 
by
  ship (whether as part of the cargo or otherwise) is 
discharged or
  pes from the ship, the owner of the ship shall be liable, except 
as
  rwise provided by this Ordinance, for any pollution damage 
caused in
  Kong.
  Where--
  a liability arises under subsection (1); and
  the discharge or escape by reason of which the liability arose 
also
  lts in pollution damage in the area of a Liability Convention 
country
  r than Hong Kong, the owner of the ship concerned shall also be
liable
  r subsection (1) for that damage as if the damage had occurred
in Hong
  .
  Where persistent oil is discharged or escapes from 2 or more 
ships
  -
  a liability is incurred under this section by the owner of 
each of
  ; but
  the pollution damage for which each of the owners would, apart 
from
  subsection, be liable cannot reasonably be separated from that 
for
  h the other or others would be liable,
  of the owners shall be liable, jointly with the other or others, 
for
  whole of that damage for which the owners together would be 
liable
  r this section.
  Section 21 of the Law Amendment and Reform (Consolidation)
Ordinance
  . 23) shall apply in relation to any pollution damage for 
which a
  on is liable under this section, but which is not due to his fault,
as
  t were due to his fault.
  xceptions from liability under section 6
  owner of a ship from which persistent oil has been discharged or 
has
  ped shall not incur any liability under section 6 if he proves 
that
  discharge or escape--
  resulted from an act of war, hostilities, civil war, 
insurrection or
  xceptional, inevitable and irresistible natural phenomenon; or
  was due wholly to anything done or left undone by another person, 
not
  g a servant or agent of the owner, with intent to do damage; or
  was due wholly to the negligence or wrongful act of a 
government or
  r authority in exercising its function of maintaining lights or 
other
  gational aids for the maintenance of which it was responsible.
  estriction of liability for oil pollution
  e, as a result of any occurrence taking place while a ship is
carrying
  rgo of persistent oil in bulk, any persistent oil carried by the
ship
  ther as part of the cargo or otherwise) is discharged or escapes
then,
  her or not the owner incurs a liability under section 6,--
  he shall not be liable otherwise than under that section for any 
such
  ution damage as is mentioned therein; and
  no servant or agent of the owner and no person performing 
salvage
  ations with the agreement of the owner shall be liable for any 
such
  ge.
  
  imitation of liability under section 6
  e the owner of a ship incurs a liability under section 6 by reason 
of
  scharge or escape which occurred without his actual fault or 
privity,
  ay limit that liability in accordance with this Ordinance, and 
if he
  so his liability (that is to say, the aggregate of his 
liabilities
  r section 6 resulting from the discharge or escape) shall not
exceed--
  133 special drawing rights for each ton of the ship's tonnage;
or
  14,000,000 special drawing rights, whichever amount is the less.
  
  Limitation actions
  Where the owner of a ship has or is alleged to have 
incurred a
  ility under section 6 he may apply to the court in accordance 
with
  s of court for the limitation of that liability to 
an amount
  rmined in accordance with section 9.
  If on such an application the court finds that the 
applicant has
  rred such a liability and is entitled to limit it, the court 
shall
  rmine the limit of the liability and direct payment into court
of the
  nt of that limit, and shall then
  determine the amounts that would, apart from the limit, be 
due in
  ect of the liability to the several persons making claims 
in the
  eedings under this section; and
  direct the distribution of the amount paid into court (or, as the
case
  be, so much of it as does not exceed the liability) among 
those
  ons in proportion to their claims subject to the following 
provisions
  his section.
  A payment into court of the amount of a limit determined under 
this
  ion shall be made in Hong Kong dollars and--
  for the purposes of converting such an amount from special 
drawing
  ts into Hong Kong dollars the Monetary Authority may certify, in 
Hong
  dollars, the respective amounts which are to be taken as 
equivalent
  a particular day to the sums expressed in special drawing 
rights in
  ion 9;
  a certificate signed by or on behalf of the Monetary Authority 
under
  graph (a) shall be conclusive evidence of the matters 
contained
  ein and shall in legal proceedings under this Ordinance to 
which it
  tes be admissible on its production and without further proof.
  nded 82 of 1992 s. 44)
  No claim shall be made in proceedings under this section except
within
  time as the court may direct or such further time as the court 
may
  w.
  Where any sum has been paid in or towards satisfaction of any claim
in
  ect of the pollution damage to which the liability referred 
to in
  ection (1) extends--
  by the owner or the person referred to in section 17 as "the
insurer";
  
  by a person who has or is alleged to have incurred a 
liability,
  rwise than under section 6, for that damage and who is 
entitled to
  t his liability in connection with the ship by virtue of the 
Merchant
  ping Act 1979 (1979 c. 39 U. K.), the person who paid the sum 
shall,
  he extent of that sum, be in the same position with respect to 
any
  ribution made in proceedings under this section as the person to 
whom
  as paid would, apart from this subsection, have been, 
and the
  ribution shall be made accordingly.
  Where the owner who incurred the liability referred to in
subsection
  has voluntarily made any reasonable sacrifice or taken 
any other
  onable measures to prevent or reduce pollution damage to 
which the
  ility extends or might have extended he shall be in the same 
position
  respect to any distribution made in proceedings under this
section as
  e had established a claim in respect of the liability for an 
amount
  l to the cost of the sacrifice or other measures, and the
distribution
  l be made accordingly.
  The court may, if it thinks fit, postpone the distribution of 
such
  of the amount to be distributed as it deems appropriate having
regard
  ny claims that may later be established before a court outside 
Hong
  .
  
  Restriction on enforcement of claims after establishment of
limitation
  
  e the court has found that a person who has incurred a liability
under
  ion 6 is entitled to limit that liability to any amount and 
he has
  into court a sum not less than that amount--
  the court shall order the release of any ship or other 
property
  sted in connection with a claim in respect of that liability or 
any
  rity given to prevent or obtain release from such an arrest; and
  no judgment or decree for any such claim shall be enforced, except 
so
  as it is for costs,
  sum paid into court, or such part thereof as corresponds to the
claim,
  be actually available to the claimant or would have been available
to
  if the proper steps in the proceedings under section 10 
had been
  n.
  Concurrent liabilities of owners and others
  e, as a result of any discharge or escape of persistent oil 
from a
  , he owner of the ship incurs a liability under section 6 and 
any
  r person incurs a liability, otherwise than under that section, 
for
  such pollution damage as is mentioned in subsection (1) 
of that
  ion, then, if--
  the owner has been found, in proceedings under section 10, 
to be
  tled to limit his liability to any amount and has paid into 
court a
  not less than that amount; and
  the other person is entitled to limit his liability in connection
with
  ship by virtue of the Merchant Shipping Act 1979 (1979 c. 39 U. 
K.),
  roceedings shall be taken against the other person in respect of 
his
  ility, and if any such proceedings were commenced before the 
owner
  the sum into court, no further steps shall be taken 
in the
  eedings except in relation to costs.
  Establishment of limitation fund outside Hong Kong
  e the events resulting in the liability of any person under
section 6
  result in a corresponding liability under the law of a 
Liability
  ention country other than Hong Kong, sections 11 and 12 shall
apply as
  he references to sections 6 and 10 included references 
to the
  esponding provisions of that law and the references to sums paid 
into
  t included references to any sums secured under those 
provisions in
  ect of the liability.
  Extinguishment of claims under Part II
  ction to enforce a claim in respect of a liability incurred 
under
  ion 6 shall be brought in any court in Hong Kong unless the action 
is
  enced not later than 3 years after the claim arose and not later 
than
  ars after the occurrence or, if there is more than 
one such
  rrence, the first of such occurrences resulting in the 
discharge or
  pe by reason of which the liability was incurred.
  
  Compulsory insurance against liability for oil pollution
  Subject to section 19, subsection (2) applies to any ship carrying 
in
  a cargo of more than 2,000 tons of persistent oil as 
defined in
  lations made under this section.
  A ship to which this subsection applies shall not enter or leave--
  the waters of Hong Kong; or
  if the ship is a Hong Kong ship, a port in any other country 
or a
  inal installation in the territorial sea of any other country, 
unless
  e is in force a certificate complying with subsection 
(4) and
  ifying that there is in force in respect of the ship a 
contract of
  rance or other security satisfying the requirements of Article

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国家税务总局关于纳税人1994年7月1日以后取得增值税原版专用发票管理问题的通知

国家税务总局


国家税务总局关于纳税人1994年7月1日以后取得增值税原版专用发票管理问题的通知
国税发[1994]237号

1994-10-31国家税务总局


各省、自治区、直辖市和计划单列市国家税务局:
  新版增值税专用发票(以下简称专用发票)自1994年7月1日全国统一启用后,一些地区对纳税人7月1日以前的购货业务,7月1日以后取得原版专用发票是否给予税款抵扣的问题,要求予以明确。经研究,现规定如下:
  纳税人1994年7月1日以前的购货业务并已到货验收入库,于1994年10月底前,取得销货方纳税人1994年7月1日以前开出的原版专用发票并以抵扣联向税务部门申报抵扣税款的,可作为增值税进项税额的抵扣凭证,予以抵扣,对1994年11月1日以后取得的原版专用发票抵扣联,无论何种原因,一律不得作为增值税进项税额的抵扣凭证,购货方纳税人必须向销货方纳税人更换新版专用发票,方可作为扣税凭证。



国家税务总局
一九九四年十月三十一日