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辽宁省人大常委会


辽宁省法制宣传教育条例
辽宁省人民代表大会常务委员会


（1997年5月30日辽宁省第八届人民代表大会常务委员会第二十八次会议通过）

第一章 总则
第一条 为使法制宣传教育规范化、制度化，增强公民的法律意识和法制观念，全面推进各项事业的依法治理，根据宪法和有关法律、法规，结合本省实际，制定本条例。
第二条 本省行政区域内的国家机关、社会团体、企业事业单位及其他组织和公民，均适用本条例。
第三条 一切有接受教育能力的公民都应当接受法制宣传教育。
法制宣传教育的重点对象是：担任县、处级以上职务的国家工作人员，司法人员，行政执法人员，企业经营管理人员，青少年。
第四条 法制宣传教育实行与法制实践相结合，与经济建设和社会发展的实际相结合的原则。
第五条 法制宣传教育的基本任务：
（一）普及宪法和法律、法规的基本知识，使广大公民知法、懂法、用法、守法，依法行使公民的权利，履行公民的义务；
（二）增强担任各级领导职务的国家工作人员的法律意识和法制观念，使其熟悉和掌握与本职工作相关的法律、法规，提高依法决策、依法管理和依法行政的水平；
（三）提高司法人员、行政执法人员的法律素质，使其忠实于宪法和法律，依法行政、公正司法；
（四）使企业事业单位的经营管理人员熟悉掌握相关的法律知识，依法经营、依法管理；
（五）使青少年了解基本的法律常识，培养具有法制观念的公民。

第二章 组织与管理
第六条 县级以上人民政府的司法行政部门是法制宣传教育的主管机关。
第七条 法制宣传教育的主管机关的主要职责：
（一）制定本行政区的法制宣传教育的规划和年度计划；
（二）指导、协调和监督、检查本行政区域内的各部门、各单位的法制宣传教育工作；
（三）组织法律培训、考试和颁发证书；
（四）组织法制宣传教育工作的检查、验收；
（五）开展法制宣传教育工作的调查研究；
（六）办理法制宣传教育工作的其他事项。
第八条 国家机关各部门和各单位，应当根据法制宣传教育的主管机关提出的法制宣传教育的规划、年度计划和工作要求，制定出本部门、本单位的实施法制宣传教育的工作责任制，并负责组织落实。
乡镇、街道的法制宣传教育工作应当明确职责部门。
第九条 法制宣传教材，由省级法制宣传教育的主管机关负责组织编印。
第十条 市、不设区的市、县、区的法制宣传教育工作的验收标准，由省级法制宣传教育的主管机关负责制定；乡镇、街道、村、居民委员会的法制宣传教育工作的验收标准，由设区的市的法制宣传教育的主管机关负责制定。
第十一条 法制宣传教育工作的检查、验收，由本级法制宣传教育的主管机关和业务主管部门负责。

第三章 社会责任
第十二条 开展法制宣传教育，是全社会的共同责任。各级国家机关、社会团体、企业事业单位和其他组织，应当向本地区、本部门、本单位的公民，进行法制宣传教育，依法履行法制宣传教育的社会责任。
第十三条 司法机关、行政执法机关，应当在司法活动和行政执法中宣传法律知识。
第十四条 教育部门应当将法制宣传教育列入教学计划；大专院校、中学、小学应当开设法制教育课。
各级各类干部学校应将法制宣传教育做为干部教育的必修课程。
第十五条 文化、新闻、出版、广播、电视等部门，应当将法制宣传教育列入重要工作内容，充分发挥大众传播媒 介的重要作用，开展法制宣传教育。
第十六条 经济管理部门，负责组织所管理的企业事业单位的经营管理人员的法律知识培训。
第十七条 工商行政管理机关，负责向私营企业经营者和个体工商户进行经常性的法制宣传教育，开展必要的法律知识培训。
第十八条 公安、劳动部门，应当根据自己的职责和不同的对象，做好重点人口、流动人口和待业人员的法制宣传教育工作。
第十九条 工会、共青团、妇联，应当根据自身的工作特点，做好有针对性的法制宣传教育工作。
第二十条 各社会团体应当积极配合国家机关，开展法制宣传教育活动。
第二十一条 村民委员会、居民委员会，应当根据实际情况，采取多种形式，向村民、居民进行法制宣传教育。

第四章 保障与监督
第二十二条 各级人民政府应当将法制宣传教育作为社会主义精神文明建设和民主法制建设的重要组成部分，保证国家法制宣传教育规划的完成。
第二十三条 各级人民政府应当对法制宣传教育的经费予以保证。
各部门、各单位的法制宣传教育经费，由本部门、本单位予以保证。
第二十四条 各级人民政府的所属部门，应当检查、监督本系统法制宣传教育的工作责任制的落实。
第二十五条 各级人民代表大会及其常务委员会，应当加强对法制宣传教育工作的监督。

第五章 考试与考核
第二十六条 司法机关、行政执法机关，应当将对其工作人员的法律培训、考试和执法实绩的考核，作为开展法制宣传教育工作的一项重要内容，并负责制订规划。
第二十七条 行政执法人员在被授予执法职权前，应当取得法律考试合格证书。对没有取得法律考试合格证书的人员，不得授予其执法职权。但已经取得法律大专以上的学历证书或者国家颁发、认可的法律资格证书者除外。
第二十八条 司法机关和行政执法机关的工作人员的法律培训，由本单位或者主管部门负责。
行政执法人员的法律考试，由执法人员的主管部门或者本单位，会同本级法制宣传教育的主管机关组织实施。
法律合格证书，由本级法制宣传教育的主管机关颁发。
第二十九条 有录用、任免国家工作人员职能的部门，应当将拟录用、拟任命人员的法律素质，作为录用、晋职的条件。
录用国家工作人员，应当将法律知识作为录用考试的重要内容。
国家行政机关、司法机关任命领导职务，应当对拟任职人员进行执法实绩的考核或者法律知识的考试。
对拟提请人民代表大会常务委员会任命的国家工作人员，应当进行执法实绩的考核或者法律知识的考试。

第六章 奖励与处罚
第三十条 各部门、各单位的法制宣传教育的工作责任制，应当规定明确的奖励与处罚的内容。
第三十一条 对法制宣传教育工作成绩显著的单位或者个人，由法制宣传教育的主管机关给予表彰或者奖励；有突出贡献的，由本级人民政府给予记功或者授予荣誉称号。
第三十二条 对法制宣传教育工作检查、验收未合格的部门、单位，由法制宣传教育的主管机关和有关的主管部门给予通报批评，并不得授予其当年的社会主义精神文明建设方面的荣誉称号。
第三十三条 对弄虚作假发放法律合格证书的责任人，由有关机关依照规定给予行政处分。

第七章 附则
第三十四条 本条例由省人民代表大会常务委员会负责解释。
第三十五条 本条例自公布之日起施行。



1997年5月30日
政务院


车船使用牌照税暂行条例(附英文)

1951年9月13日，政务院

第一条 凡在开征车船使用牌照税之地区、行驶车、船者，均依本条例之规定，向税务机关交纳车船使用牌照税。
第二条 原纳吨税（船钞）之本国船舶，一律改征车船使用牌照税，不再交纳吨税；但外国船舶及外商租用中国船舶，仍征吨税，不纳车船使用牌照税。
第三条 车船使用牌照税征收地区，由省（市）人民政府拟定，报请大行政区人民政府（军政委员会）核准开征，并转送中央人民政府财政部备案；中央直属省（市）报请中央人民政府财政部核准开征。
第四条 应纳车船使用牌照税之车、船使用人，须向所在地税务机关申请登记、纳税，领取车船使用牌照及完税证。前项车船使用牌照及完税证，由省（市）税务机关制发。
第五条 车船使用牌照税按季（一、四、七、十月）征收。当地税务机关为便利纳税人交纳，得改按半年或一年合并征收。
第六条 下列各种车、船，免纳车船使用牌照税：
一、郊区农民自用的车、船；
二、载重量不超过一吨的渔船；
三、军政机关、公私立学校及人民团体自有自用的车、船；
四、专供上下客货及存货的趸船、浮桥用船；
五、经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船；
六、消防车，洒水车、救护车、救护船、垃圾车、垃圾船及义渡船。
上列一、二、三、六各款免税之车、船，其使用人须向所在地税务机关申请登记，领取免税牌照并交纳牌照工本费。
第七条 车辆使用牌照税税额如下：
──┬───────┬────────┬────────────┬──────────
类 │ 项 目 │ 计 税 标 准 │ 每 季 税 额① │ 备注
别 │ │ │ │
──┼───────┼────────┼────────────┼──────────
│ 乘人汽车 │ 每 辆 │ 150,000元至800,000元 │
├───────┼────────┼────────────┼──────────
机 │ 载货汽车 │ 按净吨位每吨 │ 40,000元至150,000元 │
动 ├───────┼────────┼────────────┼──────────
车 │ 机器脚踏车 │ 二轮者每辆 │ 50,000元至150,000元 │
│ ├────────┼────────────┼──────────
│ │ 三轮者每辆 │ 80,000元至200,000元 │
──┼───────┼────────┼────────────┼──────────
│ 兽力驾驶者 │ 每 辆 │ 10,000元至80,000元 │
非 ├───────┼────────┼────────────┼──────────
机 │ │ │ │ 包括三轮车黄包车
动 │ 人力驾驶者 │ 每 辆 │ 3,000元至60,000元 │ 及其他人力拖行车
车 │ │ │ │ 辆
├───────┼────────┼────────────┼──────────
│ 脚 踏 车 │ 每 辆 │ 5,000元至10,000元 │
──┴───────┴────────┴────────────┴──────────
① 本栏税额为旧人民币
第八条 船舶使用牌照税税额如下：
──┬─────────┬─────────┬─────────
类 │ 计税标准 │ 每 季 税 额 ① │ 备 注
别 │ │ │
──┼─────────┼─────────┼─────────
│ 50吨以下 │ 每吨, 3000元 │ 按净吨位计征
├─────────┼─────────┼─────────
机 │ 51吨至150吨 │ 每吨, 3500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 4000元 │ 按净吨位计征
├─────────┼─────────┼─────────
动 │ 301吨至500吨 │ 每吨, 4500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 501吨至1000吨 │ 每吨, 5500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 1001吨至1500吨 │ 每吨, 6500元 │ 按净吨位计征
船 ├─────────┼─────────┼─────────
│ 1501吨至2000吨 │ 每吨, 8000元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 2001吨至3000吨 │ 每吨, 9500元 │ 按净吨位计征
├─────────┼─────────┼─────────
│ 3001吨以上 │ 每吨, 11000元 │ 按净吨位计征
──┼─────────┼─────────┼─────────
│ 10吨以下 │ 每吨, 1500元 │ 按载重吨位计征
非 ├─────────┼─────────┼─────────
│ 11吨至50吨 │ 每吨, 2000元 │ 按载重吨位计征
机 ├─────────┼─────────┼─────────
│ 51吨至150吨 │ 每吨, 2500元 │ 按载重吨位计征
动 ├─────────┼─────────┼─────────
│ 151吨至300吨 │ 每吨, 3000元 │ 按载重吨位计征
船 ├─────────┼─────────┼─────────
│ 301吨以上 │ 每吨, 3500元 │ 按载重吨位计征
──┴─────────┴─────────┴─────────
① 本栏税额为旧人民币。
第九条 车船使用牌照税税额，除船舶依照规定税额按吨计征外，车辆由省（市）人民政府在前条规定税额范围内，根据当地具体情况，车辆种类，载重量及使用性质拟定适用税额，报请大行政区人民政府（军政委员会）核准实施，并转送中央人民政府财政部备案；中央直属直（市）报请中央人民政府财政部核准备案。
第十条 凡已纳税领取牌照之车、船，在牌照有效期间内行驶另一地区，不得重征或补征差额。
第十一条 未开征车船使用牌照税地区之车、船，经常往来开征地区时，须向开征城市之税务机关交纳车船使用牌照税；非经常来往之车、船，经当地区、乡（村）以上人民政府证明者免征。
第十二条 车船使用牌照不得转卖、赠送、借用或逾期使用。如车、船所有权转移时，在有效期间内，准继续使用，不另纳税，亦不退税。
第十三条 车船使用牌照如有毁损或遗失时，应报请原发机关补发牌照，在有效期间内，不另纳税。
第十四条 车船使用牌照应按规定装置于车、船的明显易见之处，以便检查。
第十五条 违章行为之处罚，规定如下：
一、不按规定手续办理申报、登记、纳税、领照者，除限期纳税、领照外，并处以应纳税额三倍以下之罚金；
二、违反本条例第十二、十三、十四各条规定之一者，分别处以人民币十万元（按：系旧币）以下之罚金；
三、不按规定期限交纳税款者，除限日追缴外，按日处以应纳税额1％的滞纳金。
第十六条 车船使用牌照税稽征办法，由省（市）税务机关拟定，报请省（市）人民政府核准实施，并呈报中央人民政府财政部税务总局备案。
第十七条 本条例公布后，各地有关使用牌照税之单行办法，一律废止。
第十八条 本条例自公布之日施行。(附英文)

INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGELICENSE PLATE TAX

(Promulgated by the Central People's Government AdministrationCouncil on September 13, 1951)

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)
INTERIM REGULATIONS CONCERNING THE VEHICLE AND VESSEL USAGE
LICENSE PLATE TAX
(Promulgated by the Central People's Government Administration
Council on September 13, 1951)
Article 1
All operators of vehicles and vessels within districts where vehicle and
vessel usage license plate tax is imposed shall, in accordance with the
provisions of these Regulations, pay vehicle and vessel usage license
plate tax to the respective tax authorities.
Article 2
Domestic vessels previously subject to the payment of the tonnage tax
(vessel dues), shall no longer be subject to the payment of the tonnage
tax, and shall, without exception, be subject to payment of the vehicle
and vessel usage license plate tax. Foreign vessels and the Chinese
vessels leased by foreign businesses shall, however, continue to be
subject to tonnage tax and not vehicle and vessel usage license plate tax.
Article 3
The provincial (municipal) people's governments shall, subject to the
verification and approval of the people's governments (military and
administrative commissions) of the greater administrative regions,
designate those districts in which the vehicle and vessel usage license
plate tax is to be imposed and shall report the districts designated to
the Ministry of Finance of the Central People's Government for the record;
provinces (municipalities) directly under the Central Government shall,
prior to the imposition of the tax, report the districts designated to the
Ministry of Finance of the Central People's Government for verification
and approval.
Article 4
Operators of vehicles and vessels subject to payment of the vehicle and
vessel usage license plate tax shall apply to the local tax authorities
for registration, paying the tax, and obtaining license plates and the tax
payment certificates. The aforesaid vehicle and vessel license plates and
tax payment certificates shall be made and issued by the provincial
(municipal) tax authorities.
Article 5
Vehicle and vessel usage license plate tax shall be collected on a
quarterly basis (in January, April, July and October). Alternatively, for
the convenience of the tax payers to make the tax payments, the local tax
authorities may collect an aggregate amount of tax on a biannual or annual
basis.
Article 6
The following categories of vehicles and vessels shall be exempt from the
payment of the vehicle and vessel usage license plate tax:
(1) vehicles and vessels operated by suburban farmers for their own use;
(2) fishing vessels with a deadweight capacity not in excess of one ton;
(3) vehicles and vessels owned and operated by military and government
units, public and private schools and social organizations for their own
use;
(4) pontoons and floating docks used exclusively for passengers, the
loading and unloading of cargo and the storage of goods;
(5) vehicles and vessels certified by the respective local transport
administration offices and verified and approved by the tax authorities
that they are no longer in use or have been dismantled; and
(6) fire trucks, water sprinkler vessels, ambulance vehicles and ambulance
vessels, waste removal vehicles and waste removal vessels and ferries.
In order to obtain a tax-exempt license plate, operators of vehicles and
vessels that are exempt from tax and listed above in Items (1), (2) and
(6) shall apply to the local tax authorities for registration and
obtaining the tax-exempt license plate and paying a fee covering the
manufacturing cost of the license plate.
Article 7
The amount of vehicles usage license plate tax shall be as follows:
|========|=============|=============|===================|===============|
|Type | Category | Unit for | Quarterly | Remar |
| | | Calculating| Tax Payment [*1]| |
| | | Tax | | |
|========|=============|=============|===================|===============|
| | Passenger | Per vehicle| 150,000 yuan | |
| | vehicles | | to 800,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
|Motor | Trucks | Per ton, by| 40,000 yuan | |
|vehicles| | net tonnage| to 150,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | Motor-cycles| Per motor- | 50,000 yuan | |
| | | cycle | to 150,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | | Per motor- | 80,000 yuan | |
| | | tricycles | to 200,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
| | Animal-drawn| Per vehicle| 10,000 yuan | |
| | | | to 80,000 | |
| | | | yuan | |
| |---------------------------------------------------------------|
|Non- | Manually | Per vehicle| 3,000 yuan to |Including |
| | | | |pedicabs, |
|motor | driven | | 60,000 yuan |rickshaws and |
|vehicles| | | |other manually |
| | | | |drawn vehicles |
| |---------------------------------------------------------------|
| | Bicycles | Per bicycle| 5,000 yuan to | |
| | | | 10,000 yuan | |
|========================================================================|
Article 8
The amount of vessel usage license plate tax shall be as follows:
|========|======================|====================|======================|
|Type | Unit for calculating | Quarterly tax | Remarks |
| | tax | payment [*1] | |
|========|======================|====================|======================|
| | Under 50 tons | 3,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 51 - 150 tons | 3,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 151 - 300 tons | 4,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 301 - 500 tons | 4,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
|Motor | 501 - 1000 tons | 5,500 yuan per ton | Calculated on the |
|vessels | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 1001 - 1500 tons | 6,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 1501 - 2000 tons | 8,000 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 2001 - 3000 tons | 9,500 yuan per ton | Calculated on the |
| | | | basis of net tonnage |
| |----------------------|--------------------|----------------------|
| | 3001 tons and | 11,000 yuan per ton| Calculated on the |
| | upwards | | basis of net tonnage |
|==========================================================================-|
| | Under 10 tons | 1,500 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 11 - 50 tons | 2,000 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| Non | 51 - 150 tons | 2,500 yuan per ton | Calculated on the |
| motor | | | basis of tonnage of |
| vessels| | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 151 - 300 tons | 3,000 yuan per ton | Calculated on the |
| | | | basis of tonnage of |
| | | | loading capacity |
| |----------------------|--------------------|----------------------|
| | 301 tons and | 3,500 yuan per ton | Calculated on the |
| | upwards | | basis of tonnage of |
| | | | loading capacity |
|========|======================|====================|======================|
Article 9
Except where vehicle and vessel usage license plate tax is imposed on
vessels on the basis of tonnage according to the provisions, the
provincial (municipal) people's government shall, within the range of the
tax amount prescribed in the preceding Article, determine according to
existing local conditions the amounts of tax applicable to vehicles of
different categories, deadweight capacities, and the nature of uses, and
shall report such determinations to the people's governments (military and
administrative commissions) of the greater administrative regions for
examination, approval and implementation and to the Ministry of Finance of
the Central People's Government for the record; provinces (municipalities)
directly under the Central Government shall report their determinations to
the Ministry of Finance for examination and approval and for the record.
Article 10
Vehicles and vessels for which the tax due has been paid and for which
license plates have been obtained, when transferred to and operated in
another taxing district, shall not be further subject to tax or subject to
additional tax due to differences in taxation between the former district
and the latter district for the duration of the validity of the licenses.
Article 11
In respect of vehicles and vessels which are registered in districts where
no vehicle and vessel usage license plate tax is imposed, but which are
frequently operated in districts where vehicle and vessel usage license
plate tax is imposed, the vehicle and vessel usage license plate tax must
be paid to the city tax authorities therein; as to those vehicles and
vessels which are not frequently operated in districts where the vehicle
and vessel usage license plate tax is imposed shall be exempt from tax
upon obtaining a certificate of tax exemption from the respective people's
government at or above the local township (or village) level.
Article 12
Vehicle and vessel license plates may not be sold, given as gifts, loaned
or used beyond their expiry date. Where the ownership of vehicles and
vessels is transferred, the license plates may be used until the
termination of the period of validity of the license plates; no additional
tax shall be paid and no tax shall be refunded during such a period.
Article 13
In cases of damage to or loss of the license plates of vehicles or
vessels, a report shall be filed with the office that originally issued
the license plates for replacement license plates; no additional tax shall
be paid during the period of validity of the original license plates.
Article 14
Vehicle and vessel license plates shall, according to the provisions, be
fitted to a conspicuous place on vehicles or vessels to facilitate
identification.
Article 15
The penalties for violation of the provisions of these Regulations are
stipulated as follows:
(1) persons who fail to comply with the provisions concerning reporting,
registration, the payment of tax and the obtaining of license plates
shall, in addition to the payment of tax within a time limit, be subject
to a fine of three times or less the amount of tax due.
(2) persons who violate any one of the provisions of Articles 12, 13 or 14
of these Regulations shall be subject to a fine not exceeding 100,000 yuan
Renminbi (i.e. the Old Renminbi - the editor.)
(3) Persons who fail to pay tax within the prescribed period shall, in
addition to the payment of tax within a time limit, be subject to a late
payment fine of 1% of the amount of tax due for each day payment is
delayed.
Article 16
Measures for the investigation and collection of the vehicle and vessel
usage license plate tax shall be formulated by the provincial (municipal)
tax authorities, and submitted for verification, approval and
implementation to the provincial (municipal) people's government and to
the General Taxation Bureau of the Ministry of Finance of the Central
People's Government for the record.
Article 17
On the promulgation of these Regulations, all separate rules and measures
governing the license plate tax in the various localities shall be
annulled.
Article 18
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] [*2] The amount of tax payment, as listed in this table, is
calculated in the Old Renminbi.
- The Editor.