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中华人民共和国枪支管理办法(附英文)

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中华人民共和国枪支管理办法(附英文)

公安部


中华人民共和国枪支管理办法(附英文)

(一九八一年一月五日国务院批准)

第一条 为了维护社会治安,保障公共安全,防止犯罪分子利用枪支进行破坏活动,特制定本办法。
第二条 本办法所指的枪支(包括这些枪支所使用的弹药)是指非军事系统的下列枪支:军用的手枪、步枪、冲锋枪和机枪,射击运动用的各种枪支,狩猎用的有膛线枪、散弹枪、火药枪,麻醉动物用的注射枪,以及能发射金属弹丸的气枪。
中国人民解放军、民兵和人民武装警察部队装备的军用枪支按军队和民兵系统有关规定管理。

枪支的佩带和配置
第三条 下列人员可以佩带枪支:
(一)人民法院、人民检察院、公安机关因工作必需佩带枪支的人员;
(二)边防地区、海防地区以及省、自治区人民政府认为有佩带枪支必要的其他偏僻地区的党政负责干部;
(三)省级以上党政机关的机要交通员,边疆地区县、市党政机关和邮电部门有佩带枪支必要的机要通信人员;
(四)海关因工作必需佩带枪支的人员;
(五)军工工厂的警卫押运人员。
第四条 下列单位可以配置公用枪支:
(一)有配枪必要的厂矿、企业、机关、学校、科研等单位的保卫部门;
(二)有配枪必要的重要财政金融单位和地处偏僻不设武装看守的重要仓库、电台、科研单位;
(三)在偏僻地区和海上作业有配枪必要的地质勘探队、测绘队;
(四)航行沿海和远洋的客、货、油轮及其他海上作业的工作船;
(五)有配枪必要的民航机场和民航飞机。
第五条 开展射击运动的县以上体育运动委员会,可以配置射击运动枪支。
第六条 专业狩猎生产的人员和单位,可以佩带和配置猎枪。非专业狩猎人员持有猎枪的,限十八岁以上公民,每人不得超过两支。
第七条 狩猎生产和科研教学单位、野生动物饲养和畜牧业单位、兽医院需对动物进行麻醉注射的,可以配置注射枪。
第八条 电影制片厂因拍摄电影需要,可以购置已经淘汰的旧式枪支作道具使用。但除少量效果枪外,其他枪支机件必须进行技术处理,使其不再能用以实弹射击。

枪支的制造和购买
第九条 各种枪支,除国家指定的工厂制造和修理外,任何单位和个人,不准私自制造、修理或装配。
第十条 各单位购买军用枪支,应当将购买枪支的种类、数量、用途、佩带和配置范围报经当地公安机关同意后,向国家指定的机关申请价拨。
购买各种射击运动枪支,需经上一级体育运动委员会批准和所在地县、市公安局同意,发给购买证,凭证向国家指定的单位购买。
购买猎枪和注射枪,需经县以上林业部门批准和公安机关同意,发给购买证,凭证向国家指定的单位购买。经销猎枪的商店,需在县、市以上公安机关注册。
除国家指定或经主管部门批准的单位外,任何单位和个人不得买卖枪支、弹药。

枪支的管理
第十一条 持枪人员,必须经本单位负责人同意,报县以上主管部门批准。持枪单位,必须经县以上人民政府批准。
任何单位和个人,未经法定手续批准,不得私自保存枪支、弹药。对于未经批准持有的枪支、弹药,必须送交当地公安机关,不得擅自处理。
第十二条 持枪人员和持枪单位,必须向所在地县、市公安局申领持枪证。经县、市公安局审核,发给持枪证。
持枪人员携带枪支外出,必须随身携带持枪证备查。因公携带公用枪支到本县、市以外地区的,必须向所在地县、市公安局申领持枪通行证。
第十三条 展览馆、博物馆等单位保存的有历史意义的枪支,必须向所在地县、市公安局登记,不准挪作他用。
第十四条 严禁在城市、集镇、居民点、风景游览区、机场、交通沿线以及其他规定不准鸣枪的地区任意呜枪。非狩猎区禁止鸣枪打猎。
第十五条 在某些特定的地区和场所,不准携带枪支时,持枪人员应当将所带枪支交公安机关或指定单位保存,离去时发还。
第十六条 各种枪支均须妥善保管,确保安全。集体持有的,应当指定专人负责,专库(柜)保存,枪支、弹药分别存放,严防丢失、被盗和发生其他事故。
枪支丢失、被盗,必须立即报告公安机关,并保护现场。
第十七条 持枪单位和持枪人员不准私自将枪支、弹药赠送、转借他人。持枪单位撤销或持枪人员工作调动时,应当将枪支交还发枪单位,并将持枪证交回原发证公安机关注销。
持有猎枪的人,迁离原住地县、市时,应当向原发证公安机关缴销持枪证,换领携运证。到达目的地后,凭携运证向当地公安机关办理新的持枪证。
第十八条 运输枪支、弹药,必须事先向运往地的县、市公安局申领运输证。运到目的地后,凭证向当地公安机关登记备案或申领持枪证。
第十九条 从国外携带猎枪入境,必须事先经常住地县、市公安局批准。入境时,向海关申报,由边防检查站审核发给携运证。到达目的地后,向当地公安机关换领持枪证。
携带猎枪出境,需向原发证公安机关缴销持枪证,换领携运证。出境时,向海关申报,将携运证交出境地边防检查站。
第二十条 各单位对不堪使用的报废枪支,要登记造册,报省、自治区,直辖市主管部门领导批准,向所在地县、市公安局送验登记清册,并作彻底毁型处理后,由销毁单位派人监督,在省、自治区、直辖市公安厅、局指定的冶金工厂回炉销毁。
第二十一条 对发射金属弹丸的气枪,体育部门用于射击运动的,按射击运动枪支管理;狩猎单位用于狩猎的,按猎枪管理。个人购买和持有发射金属弹丸的气枪,也要登记管理,具体办法由省、自冶区、直辖市公安厅、局制定。
第二十二条 持枪证,持枪通行证,射击运动枪、猎枪、注射枪购买证,枪支弹药运输证、携运证由公安部统一制定,省、自治区、直辖市公安厅、局统一印制,县、市公安局签发。
第二十三条 各级公安机关对本地区非军事系统枪支的佩带、使用、保管、变动等情况,实施监督,并定期进行检查。

外国人的枪支管理
第二十四条 外国驻华外交代表机关、领事机关及其人员携带枪支来华,必须事先向中华人民共和国外交部提出申请,经同意后,入境时向海关申报,由边防检查站审核发给携运证。到达目的地后,向驻在地的市公安局申报,办理枪支登记。
外国驻华外交代表机关、领事机关及其人员所有的枪支,除猎枪可在狩猎场所使用外,一律不得携出各该国驻华外交代表机关、领事机关。
外国驻华外交代表机关、领事机关及其人员携带枪支出境,应当照会中华人民共和国外交部,向驻在地的市公安局注销,申领携运证。出境时,向海关申报,将携运证交出境地边防检查站。
第二十五条 外国党、政、军、议会代表团成员及其警卫人员携带枪支来华,必须事先向中华人民共和国外交部或接待单位申报同意,由接待单位通知边防检查站,并向公安部备案。
第二十六条 外国体育代表队携带射击运动枪支,前来我国参加射击运动比赛活动,必须事先经中华人民共和国体育运动委员会批准。入境时,向海关申报,由边防检查站审核发给携运证。到达比赛地后,向当地县、市公安局登记备案,离开时注销。途经我国的,必须事先经中华人民共和国体育运动委员会批准,由中华人民共和国体育运动委员会通报边防检查机关,由入境地边防检查站将所带枪支加封过境。
第二十七条 外国民航飞机和外国籍船舶上携带的枪支、弹药,在飞机、船舶进入我国口岸时,由边防检查站予以封存,出境时启封。
第二十八条 本办法第二十四条、第二十五条、第二十六条规定以外的其他来华的外国人,除经中华人民共和国国家主管部门和目的地省、自治区、直辖市公安厅、局批准的以外,一律不准携带枪支、弹药入境。凡携带枪支、弹药的,在入境时必须向海关申报,由边防检查站暂时封存在口岸,出境时发还本人,或由携带人退运出境。经批准携带枪支、弹药入出境的,按本办法第十九条的规定办理手续。过境的必须向海关申报,由边防检查站审核加封过境。凡未向海关申报的,一律按非法运输枪支、弹药处理。
第二十九条 外国人在华购买猎枪,需经省、自治区、直辖市外事部门或接待单位同意并出具证明,向购买地的县、市公安局申领购买证,经批准后,到指定的商店凭证购买。

处罚
第三十条 凡违反本办法的,对主管负责人和直接责任人要视其情节轻重,分别给予纪律处分、治安管理处罚,直至依照法律追究刑事责任。

其他
第三十一条 各省、自治区、直辖市人民政府和国务院各有关部、委可根据本办法,制定具体管理规定,报公安部备案。
第三十二条 本办法经国务院批准后,由公安部发布施行。一九五一年六月二十七日政务院批准、公安部发布施行的《枪支管理暂行办法》同时废止。

MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE CONTROL OFFIREARMS

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 "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)
MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE CONTROL OF
FIREARMS
(Approved by the State Council on January 5, 1981, and promulgated
by the Ministry of Public Security on April 25, 1981)
Article 1
These Measures are formulated to maintain public order, to safeguard
public security, and to prevent criminals from using firearms to commit
sabotage.
Article 2
The term firearms (including the ammunition used with these firearms), as
mentioned in these Measures, refers to the following firearms which belong
to the non-military system: pistols, rifles, and submachine guns and
machine guns for military use; various firearms for target shooting
sports; rifles, shot-gun, and powder-gun for hunting; injection-gun for
applying anesthesia on animals; and air-guns for discharging pellets. The
military firearms used for fitting out the People's Liberation Army, the
militia and the People's Armed Police Force shall be controlled in
accordance with the pertinent provisions of the army and militia system.
Carrying and Allocation of Firearms
Article 3
The following personnel may carry firearms:
(1) personnel working in the people's courts, the people's procuratorates,
and the public security organs who are required to carry firearms for
discharging their duties;
(2) party and government leading cadres working in the border areas,
coastal defence areas, and other remote areas who have the necessity, as
deemed by the people's governments of the provinces and autonomous
regions, to carry firearms;
(3) confidential couriers working in the Party and government departments
at or above the provincial level, and confidential messengers working in
the county or municipal Party and government departments in the border
areas or in post and telecommunications departments who have the necessity
to carry firearms;
(4) personnel working in the Customs who are required to carry firearms to
discharge their duties;
(5) guards and transport escorts working in war industries.
Article 4
Firearms for official use may be allocated to the following units:
(1) the security sections of factories and mines, enterprises, government
departments, schools and universities, research institutions, that have
the necessity to be fitted out with firearms;
(2) important financial and banking units and important warehouses, radio
stations, and research institutions which are located in remote area
without armed guards that have the necessity to be fitted out with
firearms;
(3) geological prospecting teams and survey and drawing teams that work in
remote areas or at sea, that have the necessity to be fitted out with
firearms;
(4) coastal and ocean-going passenger-liners, freighters and oil tankers
and other operation vessels operating on the sea;
(5) civil airports and civil air-liners that have the necessity to be
fitted out with firearms.
Article 5
Sports guns may be allocated to sports committees at or above the county
level that promote target-shooting sports.
Article 6
Personnel and units engaged in hunting as their specialized line of
production may carry or be allocated with hunting rifles. As regards the
non-professional hunting personnel, only citizens aged eighteen or over
may keep hunting rifles, and each can keep no more than two hunting
rifles.
Article 7
Injection-guns may be allocated to such units as hunting production units,
scientific research and teaching units, wild animal breeding and livestock
farms, and veterinary hospitals that have the necessity to apply
anesthesia on animals.
Article 8
Film studios, in order to meet the needs of film production, may purchase
old and obsolete firearms as stage properties. With the exception of just
a small number of firearms used for creating special stage effects, all
firearms must undergo technical treatment so that they can no longer be
used for discharging live ammunition.
Manufacture and Purchase of Firearms
Article 9
Various kinds of firearms shall be manufactured and repaired by factories
designated by the State only; no units and individuals may manufacture,
repair or assemble firearms without authorization.
Article 10
For the purchase of military firearms, the purchasing units shall submit
to the local public security organs a report listing such details as the
categories of firearms to be purchased, their quantities, uses, and scope
of carrying and allocation. After obtaining the approval, they shall apply
to the department designated by the State for appropriations.
The purchase of various categories of firearms for target-shooting sports
shall be approved by the sports committee at a higher level and have the
consent of and the purchase permit granted by the county or municipal
bureau of public security at the place where the purchasing units are
located: only with the purchase permit may a purchasing unit make
purchases of firearms at the department designated by the State. The
purchase of hunting rifles and injection-guns shall be approved by the
competent forestry department at the county level or higher and have the
consent of and the purchase permit granted by the public security organ;
only with the purchase permit, may a purchasing unit make purchases at the
department designated by the State. The distributors of hunting rifles
shall go through the procedures of registration at the public security
organ at the county or municipal level or higher.
With the exception of the units designated by the State or approved by the
competent department, no units or individuals may sell or purchase
firearms and ammunition.
Control of Firearms
Article 11
The firearm-carrying personnel shall obtain the consent of the person in
charge of their unit, and have the approval of the competent department at
the county level or higher. The firearm-equipped unit shall obtain the
approval of the people's government at the county level or higher.
Without permission through legal procedures, no units or individuals may
keep firearms and ammunition privately. Firearms and ammunition kept
without permission shall be handed over to the local public security
organ, and shall not be disposed of privately.
Article 12
Firearm-carrying personnel and firearm-equipped units shall apply to the
local county or municipal bureau of public security for firearm licenses,
which shall be granted after examination and approval.
Firearm-carrying personnel, when going out with their firearms, shall
carry them with firearm licenses for examination. Personnel carrying
firearms for official use and who perform duties in places other than
their own county or municipality must apply to the local county or
municipal bureau of public security for firearm-carrying pass.
Article 13
Firearms which bear historic significance kept on display in exhibition
halls, museums, etc., shall be registered at the local county or municipal
bureau of public security, and shall not be used for other purposes.
Article 14
It is strictly prohibited to fire shots at will in cities, towns,
residential areas, scenic spots, airports, along communication lines, or
in any other places where shot-firing is prohibited according to
regulations. It is prohibited to fire shots and hunt in non-hunting areas.
Article 15
In some particular areas or places where firearms are banned, firearm-
carrying personnel shall leave the firearms they carry with the public
security organ or a designated unit for safe-keeping, and have them given
back when leaving.
Article 16
All categories of firearms shall be kept properly and safe. Firearms kept
collectively shall be well taken care of by persons specially designated
for the job; special warehouses (or cabinets) shall be used for keeping
the firearms, and firearms and ammunition shall be kept separately; strict
measures shall be taken against loss, theft or other accidents. In case
that firearms are lost or stolen, it must be reported immediately to the
public security organ, and the scene of the incident shall be kept intact.
Article 17
Firearm-equipped units and firearm-carrying personnel are not permitted,
without official approval, to lend out their firearms and ammunition or
give them to others as gifts. In the event that a firearm-equipped unit
has been disbanded or a firearm-carrying person been transferred to a new
unit, the unit or the person shall return the firearms to the original
firearm-allocating unit, and return the firearm licence(s) to the original
licence-issuing public security organ for cancellation. Persons who hold
hunting rifles shall, upon moving away from the county or city of their
original residence, return for cancellation their firearm licences to the
original licence-issuing public security organ and obtain firearm-
transport passes. On their arrival at their destinations, they shall
present the firearm-transport passes to the local security organ and go
through the procedures for obtaining new firearm licences.
Article 18
To transport firearms and ammunition, it is imperative to apply to the
county or municipal bureau of public security stationed at the destination
of transportation for a transport pass. Upon arrival at the destination,
the applicant shall present the transport pass to the local public
security organ and go through the procedures for registration or for
obtaining a new firearm licence.
Article 19
To carry hunting rifles into the country from abroad, it is imperative to
obtain, in advance, the approval of the county or municipal bureau of
public security stationed in the locality of the applicant's residence.
Upon entering the country, the applicant shall declare at the Customs, and
a carrying-transport permit shall be issued after examination and approval
by the border inspection office. Upon arrival at the destination, the
applicant shall go through the procedures for obtaining a firearm licence
by presenting the carrying-transport permit.
To carry hunting rifles out of the country, it is imperative to return for
cancellation the firearm licence to the original licence-issuing public
security organ for a carrying-transport permit. On exit, the applicant
shall declare at the Customs, and surrender the carrying-transport permit
to the local border inspection office.
Article 20
Firearms that have fallen into disuse shall be registered by the firearm-
holding units in detailed lists, which shall be submitted for approval to
the competent departments of the province, autonomous region, or
municipality directly under the Central Government, and, then, again to
the local county or municipal bureau of public security for examination;
after that, the disused firearms shall undergo a treatment of
disfigurement before they are sent, under the supervision of the unit in
charge of the destruction, to a smeltery designated by the public security
department (bureau) of the province, autonomous region, or municipality
directly under the Central Government for melting down and complete
destruction.
Article 21
Air guns that discharge metal pellets shall be controlled in accordance
with the provisions concerning the control of sports guns, when used by
sports departments in target-shooting sports, and in accordance with the
provisions concerning the control of hunting rifles when used for hunting
by hunting units. Privately purchased and held pellet-discharging air guns
are also required to go through registration procedures and to be placed
under control; and the control measures shall be formulated by the public
security department (bureau) of the province, autonomous region, or
municipality directly under the Central Government.
Article 22
Firearm licences, firearm-carrying passes, purchase permits for sports
guns, hunting rifles and injection-guns, transport passes for firearms and
ammunition, and carrying-transport permits shall all be devised solely by
the Ministry of Public Security, be printed solely by the public security
department (bureau) of the province, autonomous region, or municipality
directly under the Central Government, and be signed and issued by the
county or municipal bureau of public security.
Article 23
The public security organs at various levels shall exercise supervision
over such affairs as the carrying, use, safe-keeping, and changes of
firearms in the non-military departments of their locality, and carry out
inspection at regular intervals.
Control of Firearms of Foreigners
Article 24
Foreign diplomatic missions and consular posts in China, and their
personnel, that are to carry firearms into China shall apply in advance to
the Ministry of Foreign Affairs of the People's Republic of China; after
obtaining the consent, they shall declare at the Customs on entering the
country and then be issued the carrying-transport permits by the border
inspection office after examination. Upon arrival at the destination, the
applicants shall report to the local municipal bureau of public security,
and go through the registration procedures for their firearms.
No firearms belonging to foreign diplomatic missions and consular posts in
China and to their personnel, with the exception of their shotguns which
may be used in hunting grounds, shall be carried out of the confines of
the aforesaid missions and posts. Foreign diplomatic missions and
consular posts in China and their personnel that are to carry their
firearms out of China shall send a note to the Ministry of Foreign Affairs
of the People's Republic of China, and make an application to the
municipal bureau of public security at the locality of their residences
for registration cancellation and for the issuance of carrying-transport
permits. On exit, they shall declare at the Customs, and submit the
carrying-transport permit to the local border inspection office.
Article 25
Members of foreign political party, government, military or parliamentary
delegations and their guards that are to carry firearms into China shall
obtain in advance the consent from the Ministry of Foreign Affairs of the
People's Republic of China or from the host units, which shall notify the
border inspection office and submit a report to the Ministry of Public
Security for the record.
Article 26
Foreign sports teams that come to China to take part in a shooting
tournament with their sports rifles and pistols shall obtain in advance
the approval by the Physical Culture and Sports Commission of the People's
Republic of China. On entering the country, they shall declare at the
Customs, and then the border inspection office shall issue them the
carrying-transport permits after examination. On arrival at the locality
of the tournament, they shall go through the registration procedures for
the record at the local county or municipal bureau of public security, and
cancel the registration before leaving. Foreign sports teams that travel
via China shall obtain in advance the approval of the Physical Culture and
Sports Commission of the People's Republic of China, which shall notify
the border inspection authorities, and the inspection office at the entry
point shall put paper slip seals on the firearms and permit them to pass
through the country.
Article 27
Firearms and ammunition on board foreign civil air-liners or vessels
registered in foreign countries, shall be sealed up by the border
inspection office when the air-liners and vessels enter a port of China,
and unsealed when the air-liners and vessels leave the country.
Article 28
Apart from those who come to China as stipulated in Articles 24, 25 and 26
of these Measures, no foreigners are permitted to carry firearms and
ammunition into the territory, unless approved by the competent
departments of the People's Republic of China and by the public security
department (bureau) of the province, autonomous region, and municipality
directly under the Central Government at the places of their destination.
Those who carry firearms and ammunition with them must, on entering the
territory, declare at the Customs, and the border inspection office shall
temporarily seal up the firearms and ammunition for safekeeping at the
entry port, and give them back when the owners leave the country; or the
firearms and ammunition shall be retransported out of the territory by the
original carriers. Those who have obtained the approval to carry firearms
and ammunition into or out of the territory shall go through the
procedures in accordance with the stipulations of Article 19 of these
Measures. Those in transit shall declare at the Customs, and the border
inspection office shall seal the firearms up after examination, and permit
them to pass through the country. Those who fail to declare at the
Customs shall be dealt with, without exception, as cases of illegal
transport of firearms and ammunition.
Article 29
Foreigners who wish to buy hunting rifles in China, shall obtain the
approval of and certificates from the foreign affairs office of the
province, autonomous region or municipality directly under the Central
Government, or the host unit. They shall then apply to the local county
and municipal bureau of public security for purchase permits and make
their purchases at designated stores after approval.
Penalties
Article 30
The chief person-in-charge and the direct offender, who are held
responsible for the violation of these Measures, shall receive penalties
ranging from disciplinary sanction, punishment in accordance with the
regulations on the maintenance of public order, to an investigation by the
judicial organ of the criminal responsibilities of the offender, depending
on the seriousness of the case.
Miscellaneous
Article 31
The people's governments of various provinces, autonomous regions and
municipalities directly under the Central Government and the various
ministries and commissions under the State Council may, in accordance with
these Measures, formulate specific provisions for the control of firearms,
and report thereon to the Ministry of Public Security for the record.
Article 32
These Measures shall go into effect after the approval by the State
Council and the promulgation by the Ministry of Public Security. The
Interim Measures Concerning the Control of Firearms, approved by the
Government Administration Council and promulgated by the Ministry of
Public Security on June 27, 1951, shall be abrogated at the same time.


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上海市宗教事务条例

上海市人大常委会


上海市宗教事务条例
上海市人大常委会


(1995年11月30日上海市第十届人民代表大会常务委员会第二十三次会议通过 1996年3月1日起施行)

目 录

第一章 总 则
第二章 宗教团体
第三章 宗教教职人员
第四章 宗教活动场所
第五章 宗教活动
第六章 宗教院校
第七章 宗教财产
第八章 对外交往
第九章 法律责任
第十章 附 则

第一章 总 则
第一条 为了保护公民宗教信仰自由,依法管理宗教事务,维护国家统一、民族团结、社会安定,促进社会主义现代化建设,根据《中华人民共和国宪法》及有关法律、法规,结合本市实际情况,制定本条例。
第二条 公民有宗教信仰自由,任何组织和个人不得歧视信仰宗教的公民和不信仰宗教的公民。
信仰宗教的公民和不信仰宗教的公民、信仰不同宗教的公民应当相互尊重。
第三条 本条例所称宗教,指佛教、道教、伊斯兰教、天主教和基督教。
第四条 本条例所称宗教事务,指宗教与国家、社会、群众之间存在的各项社会公共事务。
第五条 正常的宗教活动、宗教团体和宗教活动场所的合法权益,受法律保护。
宗教活动必须在宪法、法律、法规允许的范围内进行,任何组织和个人不得利用宗教进行违法活动。
第六条 坚持宗教不干预国家行政、司法、学校教育和社会公共教育的原则。
维护国家主权,坚持独立自主自办的原则,宗教团体和宗教事务不受外国势力支配。
第七条 市人民政府宗教事务部门(以下简称市宗教事务部门)是本市宗教事务的行政主管部门。
区、县人民政府宗教事务部门(以下简称区、县宗教事务部门)是所在区、县宗教事务的行政主管部门,接受市宗教事务部门的工作指导。
市和区、县宗教事务部门对本市和所辖地区贯彻执行本条例负有检查、指导、协调、督促的职责。
本市各级人民政府有关部门应当依法履行各自职责,实施本条例。
第八条 本市国家机关、企业、事业、社会团体和个人应当遵守和执行本条例。

第二章 宗教团体
第九条 本条例所称宗教团体,指依法成立的市佛教协会、市道教协会、市伊斯兰教协会、市天主教爱国会、天主教上海教区、市天主教教务委员会、市基督教三自爱国运动委员会、市基督教教务委员会以及在市和区、县其他依法成立的宗教团体。
第十条 宗教团体必须依照国务院《社会团体登记管理条例》的规定申请登记,经登记管理机关核准登记后方可进行活动。具备法人条件的依法取得法人资格。
第十一条 宗教团体应当遵守宪法、法律、法规,接受政府的行政管理。
宗教团体在坚持其宗旨,按照各自的章程开展活动的同时,应当协助政府贯彻执行有关宗教的法律、法规;对宗教教职人员和信教群众进行爱国主义、社会主义和法制的教育;维护宗教教职人员和信教群众的合法权益;组织或者协助组织正常的宗教活动。
第十二条 宗教团体可以进行宗教文化学术研究和交流。
印刷、出版和发行宗教书刊、宗教印刷品、宗教音像制品应当按照有关规定办理。
第十三条 本市宗教团体同台湾、香港、澳门地区的宗教团体友好交往,应当遵循互不隶属、互不干涉、互相尊重的原则。
第十四条 宗教团体(含宗教活动场所)可以按照国家有关规定申办以自养为目的的企业、事业,可以举办有利于社会的公益事业。

第三章 宗教教职人员
第十五条 本条例所称宗教教职人员,指佛教的比丘、比丘尼,道教的道士、道姑,伊斯兰教的阿訇,天主教的主教、神甫(神父)、修士、修女,基督教的主教、牧师、长老、传道。
第十六条 宗教教职人员的身份由市级有关宗教团体按照其规定程序认定,报市宗教事务部门备案。
第十七条 凡经认定并备案的宗教教职人员可以依照本教规定的职责,在依法登记的宗教活动场所主持宗教活动。宗教教职人员的合法权益,受法律保护。
第十八条 本市宗教教职人员应邀到外地或者外地宗教教职人员应邀到本市举行或者主持宗教活动的,应当事先取得本市有关宗教团体同意并报宗教事务部门备案。

第四章 宗教活动场所
第十九条 本条例所称宗教活动场所,指信仰宗教的公民在本市进行宗教活动的佛教的寺院,道教的宫观,伊斯兰教的清真寺,天主教和基督教的教堂,以及其他进行宗教活动的固定处所。
第二十条 设立宗教活动场所,必须按照国务院《宗教活动场所管理条例》的规定向区、县以上人民政府宗教事务部门提出申请,经批准后按照《宗教活动场所登记办法》,履行登记手续。具备法人条件的,发给宗教活动场所法人登记证。
第二十一条 宗教活动场所应当建立管理组织,实行民主管理,建立健全各项制度,接受人民政府有关部门的行政管理。
第二十二条 宗教活动场所终止、合并、迁移以及变更登记的,应当向原登记机关办理手续,其中终止的,财产按照有关规定处理。
第二十三条 宗教活动场所可以接受个人和团体自愿的布施、乜贴、奉献和其他捐赠(包括遗赠)。
宗教活动场所接受外国宗教组织和个人的捐赠,按照国家有关规定办理。
第二十四条 在宗教活动场所内,宗教活动场所管理组织可以经营销售宗教用品、宗教艺术品、合法出版的宗教书刊和宗教音像制品。
第二十五条 未经宗教活动场所管理组织和政府宗教事务部门同意,任何单位和个人不得在宗教活动场所范围内设立商业、服务性网点,或者进行摆卖、展览等活动。
第二十六条 在宗教活动场所内拍摄电影、电视片,应当征得宗教活动场所管理组织同意,并报市宗教事务部门批准。

第二十七条 非宗教单位不得建立寺观教堂、设置宗教设施、举行宗教性活动。
非宗教活动场所和非宗教团体不得接受或者变相接受布施、乜贴、奉献和宗教性捐赠。
第二十八条 宗教活动场所内不得进行卜卦、算命、看相、求签、驱鬼治病等活动。

第五章 宗教活动
第二十九条 宗教活动应当在核准登记的宗教活动场所和经宗教事务部门认可的场合内进行。
第三十条 信教公民可以在宗教活动场所内,按照各教的教义、教规和习惯,拜佛、诵经、经忏、斋醮、受戒、祷告、礼拜、封斋、讲经、讲道、受洗、弥撒、终傅、追思、过宗教节日等,也可以在自己家里过宗教生活。
第三十一条 信教公民集体举行的宗教活动必须由宗教教职人员或者符合规定条件的人员主持。
第三十二条 任何组织和个人不得在宗教活动场所内进行不同信仰或者不同宗教之间的宣传和争论,也不得在宗教活动场所外传教。
第三十三条 宗教活动不得影响社会秩序、生产秩序、生活秩序,不得损害公民身心健康。
第三十四条 宗教活动场所可以为已在婚姻登记机关办理结婚登记的信教公民举行宗教婚礼仪式。

第六章 宗教院校
第三十五条 宗教院校应当由市级宗教团体开办,并按规定向政府有关部门办理申请登记核准手续。
第三十六条 宗教院校招生,必须坚持招生条例,根据考生本人自愿的原则,经当地宗教团体推荐,通过考试,择优录取。
第三十七条 宗教院校应当加强内部管理,并接受政府有关部门的监督、检查和指导。
第三十八条 宗教院校录取的本市和外地学生的户籍可以报入所在的宗教院校。
宗教院校的外地学生如因故中途退学或者毕业后不在本市从事宗教教职的,其户籍迁离本市。
第三十九条 宗教院校的经费,主要由各宗教团体自筹。

第七章 宗教财产
第四十条 宗教财产是指宗教团体或者宗教活动场所依法所有或者管理、使用的房地产、构筑物、各类设施、用品、工艺品、属于宗教组织所有的文物、宗教收入、各类捐赠以及企事业和其他合法拥有的资产和收入。
第四十一条 宗教团体和宗教活动场所依法所有或者管理、使用的财产受法律保护,任何组织和个人不得侵占。
第四十二条 宗教房地产应当由市级宗教团体或者宗教活动场所按照有关规定向市或者区、县房地产登记机构申请登记,领取房地产权证书,发生变更时,应当及时办理变更登记,并向市宗教事务部门备案。
第四十三条 宗教活动场所和宗教建筑中属于文物保护单位、优秀近代建筑保护单位或者市级以上宗教重点保护单位的,在城市规划中应当划定其保护范围和建设控制地带。在保护范围和控制地带内的各项建设活动,应当执行有关规定。
前款所列的宗教活动场所,未经市城市规划部门和市宗教事务部门批准,不得改作他用。
第四十四条 因市政建设确需拆迁宗教活动场所,应当在征得市级有关宗教团体和市宗教事务部门同意后,按照原有建筑面积给予重建和必要的补偿。
第四十五条 因城市建设需要拆除和动用宗教房地产,应当事先征得市级有关宗教团体或者宗教活动场所管理组织和市宗教事务部门的同意,并与有关宗教团体或者宗教活动场所管理组织签订协议,给予合理补偿、妥善安置。
第四十六条 宗教团体、宗教活动场所的房产可以按照有关规定出租。出租人和承租人应当依法签订和履行合同,承租人违反合同或者有关规定的,出租人有权解除合同,收回使用权。

第八章 对外交往
第四十七条 本市宗教团体和人士在同国外宗教界开展友好往来和文化学术交流活动中,应当坚持独立自主、相互尊重、互不干涉、平等友好的原则。
第四十八条 本市宗教团体和人士因宗教交往需要应邀出访或者邀请国外宗教组织、宗教人士来访,应当按照有关规定办理手续。
第四十九条 在本市宗教活动场所或者宗教事务部门认可的场合内,可以接纳外国人参加宗教活动;也可以应外国人的邀请为其举行道场、法会、洗礼、婚礼、葬礼等宗教仪式。
经市级宗教团体邀请,外国人可以在本市宗教活动场所讲经、讲道。
第五十条 在本市宗教活动场所内,外国人拍摄电影、电视片,需经宗教活动场所管理组织许可,并经市电影电视行政主管部门和市宗教事务部门批准。
第五十一条 外国人入境可以按中国海关规定携带少量本人自用的宗教印刷品、宗教音像制品及其他宗教用品。
第五十二条 外国人在本市进行宗教活动,应当遵守中国的法律、法规,不得成立宗教团体、建立宗教办事机构、开设宗教活动场所和宗教院校,不得在中国公民中发展教徒、委任宗教教职人员,不得散发宗教宣传品、音像制品和印刷品,以及进行其他传教活动。
第五十三条 本市有关部门在对外进行经济、文化、教育、卫生、体育,以及其他交往活动中,不得接受附加的宗教条件。

第九章 法律责任
第五十四条 违反本条例,触犯《中华人民共和国治安管理处罚条例》的,由公安机关按照规定处罚;违反《中华人民共和国国家安全法》和其他法律、法规的,由有关部门按照规定处罚;构成犯罪的,由司法机关依法追究刑事责任。
第五十五条 违反本条例,宗教事务部门或者有关部门,视情节轻重,依法分别给予劝阻制止,警告,责令停止活动,限期解散,撤销登记,予以取缔,责令恢复原状或者赔偿,没收违法建筑物、违法设施、违法宗教宣传品和违法所得,并可以对组织处以一千元以上五万元以下的罚款
,对直接责任人处以五十元以上五百元以下的罚款。
第五十六条 行政部门作出行政处罚决定时,应当出具行政处罚决定书。
收缴罚没款时,应当出具市财政部门统一印制的罚没款收据。罚没款按照规定上缴财政。
第五十七条 当事人对具体行政行为不服的,可以依照《行政复议条例》或者《中华人民共和国行政诉讼法》的规定,申请复议或者提起诉讼。
第五十八条 国家工作人员违反本条例的,按照本条例的有关规定处罚,并可以由所在单位给予行政处分。
第五十九条 外国人违反本条例,宗教事务部门和有关部门应当予以劝阻制止;构成违反外国人入境出境管理行为或者治安管理行为的,由公安机关依法进行处罚;构成犯罪的,由司法机关依法追究刑事责任。

第十章 附 则
第六十条 侨居国外的中国公民和台湾、香港、澳门地区的居民在本市进行宗教活动,参照本条例有关规定执行。
第六十一条 市宗教事务局可根据本条例制定实施细则,经市人民政府批准后实施。
第六十二条 本条例的具体应用问题,由上海市宗教事务局负责解释。
第六十三条 本条例自1996年3月1日起施行。



1995年11月30日

国家税务总局关于汇总合并纳税企业实行统一计算、分级管理、就地预交、集中清算所得税问题的补充通知

国家税务总局


国家税务总局关于汇总合并纳税企业实行统一计算、分级管理、就地预交、集中清算所得税问题的补充通知

2002-03-18
国税函[2002]226


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
  为了加强汇总(合并)纳税企业的征收管理工作,进一步完善“统一计算、分级管理、就地预交、集中清缴”的汇总(合并)纳税征收管理办法,现就有关问题补充通知如下:
  一、关于汇总(合并)纳税的审批问题
  企业实行汇总(合并)缴纳企业所得税,须由国家税务总局审核批准。除另有规定者外,企业应在申请汇总(合并)纳税年度的3月31日以前,向国家税务总局提出汇总(合并)纳税的申请报告,同时抄送企业所在地省级税务机关;对超过申请期限、申报资料不全以及存在弄虚作假情况的,国家税务总局将不予受理。
  二、关于成员企业范围的确定问题
  经批准实行汇总(合并)纳税的企业,在以后年度需要调整成员企业范围的,应在调整年度的3月31日向国家税务总局提出申请,由国家税务总局在批准汇总(合并)纳税的有关文件一并批复。汇总(合并)纳税的成员企业层次较多、且二级以下成员企业(指二级成员企业所属一个省、自治区、直辖市和计划单列市区域内的,除另有规定者外,二级以下成员企业的范围,由所在省级国家税务局根据总局的有关规定审核确定。
  三、关于成员企业就在预交比例的调整问题
  实行汇总(合并)纳税的企业,因生产经营和盈亏情况发生变化,按规定的就地预交比例造成超缴税款较多,需要调整成员企业就地预交比例的,应在当年的3月31日以前,向国家税务总局提出调整成员企业就地预交比例的申请,由国家税务总局在批准汇总(合并)纳的有关文件中一并批复。国家税务总局一般只对汇总(合并)纳税二级成员企业的就地预交比例作出规定。二级以下成员企业的就地预交比例,由所在省级国家税务局根据《国家税务总局关于汇总(合并)纳税企业实行统一计算、分级管理、就地预交、集中清算所得税问题的通知》(国税发[2001]13号)第八条作出规定。
  四、关于成员企业股权变化的确良处理问题
  对于汇总(合并)纳税的成员企业,在企业改组、改造或资产重组过程中,因股权发生变化而成为非全资控股企业的,从股权发生变化的年度起,取消其汇总纳税成员企业资格,就地缴纳企业所得税,成员企业所在地税务机关应在股权发生变化之日后两个月内开具证明人,由成员企业通过汇缴企业报告汇缴企业所在地税务机关。汇缴企业所在地税务机关应报国家税务总局备案。
  五、关于汇总(合并)纳税企业税务登记问题
  汇总(合并)纳税成员企业和汇缴企业,应分别在当地税务机关办理税务登记。如成员企业和汇缴企业发生股权比例等有关税务登记内容的变化,应及时按有关规定在当地税务机关办理变更登记和相关的税务事项。
  汇总(合并)纳税的汇缴企业进行税务登记时,除按《国家税务总局关于印发<税务登记管理办法>的通知》(国税发[1998]81号)的规定提供证件和资料外,还应向税务机关提供所属成员企业的名单、地址、成员企业主管税务机关名称、国家税务总局批准汇总(合并)纳税的文件。
  汇总(合并)纳税的成员企业进行税务登记时,应向税务机关提供汇缴企业的营业执照、经营范围、地址、汇缴企业主管税务机关名称、国家税务总局批准汇总(合并)纳税的文件。
  六、关于银行保险企业成员企业的确认问题
  根据国税发[2001]13号文件的规定,汇总纳税银行保险企业的分行(分公司)、支行及相当于支行一级的办事处(分理处)为就地预交的成员企业。对银行保险企业经营管理体制和会计核算办法发生变化而使成员企业情况发生变化的,按照以下规定处理:银行的支行(指县级支行,下同)和相当于支行一级的办事处(分理处)、及保险公司的支公司相当于支公司一级的办事处,因改变会计核算办法而变为非独立核算单位,不再具备企业所得税纳税人条件的,经所在地省级国家税务局审核确认,可不再作为汇总纳税的成员企业管理,不实行就地预交企业所得税,其纳税申报和就地预交管理上划到上级支行(支公司)或分行(分公司)一级。
  七、关于就地预交所得税问题
  汇缴企业和成员企业应按月或按季就地预交企业所得部,税款于月度或季度终了后15日内申报入库。
  汇缴企业和成员企业预交企业所得税时,应按当期实际实现数进行预交,即汇总纳税成员企业按当期实现的应纳所得税额和规定的就地预交比例计算预交所得税;汇缴企业按当期实现的应纳所得税额扣除各成员企业就地预交的部分计算预交所得税。如汇缴企业和成员企业按实际实现数预交有困难的,经税务机关批准,也可以采用按上年度应纳所得税的四分之一或十二分之一、计划实现所得税或其它适当方法计算预交所得税。汇缴企业的预交方法应由所在地省级税务机关认定。预交方法一经确定,年度内不得改变。
  八、汇总(合并)纳税的企业实行“统一计算、分级管理、就地预交、集中清算”的办法,是对汇总(合并)纳税制度、就地监管办法的发展和完善,原对汇缴企业和成员企业制定的各项征收管理和监管制度,如逐级汇总(合并)申报制度、申报表签字盖章制度、信息反馈制度、监督检查制度等,仍继续贯彻执行。
  九、2002年企业申请实行汇总(合并)缴纳企业所得税以及调整成员企业范围和就地预交比例报告的期限,可延长至4月30日。

二OO二年三月十八日