海关总署关于补税和退税所适用的税率的规定
海关总署
海关总署关于补税和退税所适用的税率的规定
海关总署
关于补税和退税适用何种税率，过去曾陆续作过一些规定。在今年3月10日《进出口关税条例》公布实施后，我们又作了一些调查，并对原有规定做了系统整理，现对各种情况下的退税和补税所适用的税率，再予明确规定如下：
一、按照特定减免税办法批准予以减免税的进口货物，后因情况改变经海关批准转让或出售需予补税时，应按其原进口日所施行的税则税率征税。
二、来料加工、进料加工的进口料、件等属于保税性质的进口货物，如经批准转为内销，应按向海关申报转为内销当天的税则税率征税；如未经批准擅自转为内销的，则按海关查获日期所施行的税则税率征税。
三、暂时进口货物转为正式进口需予补税时，应按其转为正式进口日所施行的税则税率征税。
四、对于分期支付租金的租赁进口货物，各期付税时，都应按该项货物原进口日所施行的税则税率征税。
五、溢卸、误卸货物事后确定需予征税时，应按其原申报进口日期所施行的税则税率征税。如原进口日期无法查明时，可按确定补税当天所施行的税则税率征税。
六、对由于税则归类的改变、完税价格的审定或其他工作差错而需补征税款时，应按原征税日期所施行的税则税率计征。
七、对于批准缓税进口的货物，以后缴税时，不论是分期或一次缴清税款，都应按货物原进口日所施行的税率计征税款。
八、查获的走私进口货物需予补税时，应按查获日期所施行的税则税率征税。
九、在上述有关条款中，如有发生退税情况，都应按原征税或者补税日期所适用的税率计算退税。
十、本规定自文到之日起施行，原有规定即予停止执行。在过去文件中未予明确规定，而原来执行的规定与本规定不一致时，其多征或少征税款不予调整。但是，在文到后应一律改按本文规定执行。
1985年10月24日
中国公民因私事往来香港地区或者澳门地区的暂行管理办法(附英文)
公安部
中国公民因私事往来香港地区或者澳门地区的暂行管理办法(附英文)
（一九八六年十二月三日国务院批准一九八六年十二月二十五日公安部公布）
第一章 总 则
第一条 根据《中华人民共和国公民出境入境管理法》第十七条的规定，制定本办法。
第二条 本办法适用于内地公民因私事往来香港地区（下称香港）或者澳门地区（下称澳门）以及港澳同胞来往内地。
第三条 内地公民因私事前往香港、澳门，凭我国公安机关签发的前往港澳通行证或者往来港澳通行证从指定的口岸通行；返回内地也可以从其他对外开放的口岸通行。指定的口岸：往香港是深圳，往澳门是拱北。
第四条 港澳同胞来往于香港、澳门与内地之间，凭我国公安机关签发的港澳同胞回乡证或者入出境通行证，从中国对外开放的口岸通行。
第二章 内地公民前往香港、澳门
第五条 内地公民因私事前往香港、澳门定居，实行定额审批的办法，以利于维护和保持香港和澳门的经济繁荣和社会稳定。
第六条 内地公民因私事前往香港、澳门，须向户口所在地的市、县公安局出入境管理部门提出申请。
第七条 有下列情形之一的，可以申请前往香港、澳门定居：（一）夫妻一方定居香港、澳门，分居多年的；（二）定居香港、澳门的父母年老体弱，必须由内地子女前往照料的；（三）内地无依无靠的老人和儿童须投靠在香港、澳门的直系亲属和近亲属的；（四）定居香港、澳门直系亲属的产业无人继承，必须由内地子女去定居才能继承的；（五）有其他特殊情况必须去定居的。
第八条 有下列情形之一的，可以申请短期前往香港、澳门：（一）在香港、澳门有定居的近亲属，须前往探望的；（二）直系亲属或者近亲属是台湾同胞，必须由内地亲人去香港、澳门会亲的；（三）归国华侨的直系亲属、兄弟姐妹和侨眷的直系亲属不能回内地探亲，必须去香港、澳门会面的；（四）必须去香港、澳门处理产业的；（五）有其他特殊情况，必须短期去香港、澳门的。
第九条 内地公民因私事申请前往香港、澳门，须回答有关的询问并履行下列手续：（一）交验户口簿或者其他户籍证明；（二）填写申请表；（三）提交所在工作单位对申请人前往香港、澳门的意见；（四）提交与申请事由相应的证明。
第十条 本办法第九条第四项所称的证明是指：（一）夫妻团聚，须提交合法婚姻证明，以及配偶在香港、澳门有永久居住资格的证明；（二）去香港、澳门照顾年老体弱父母或者无依无靠的老人、儿童投靠香港、澳门亲属，须提交与香港、澳门亲属关系及其在香港、澳门有永久居住资格的证明；（三）继承或者处理产业，须提交产业状况和合法继承权的证明；（四）探望在香港、澳门亲属，须提交亲属函件；时间急迫的，应尽可能提交与申请事由相关的说明或者证明；（五）会见台湾亲属或者会见居住国外的亲属，须提交亲属到达香港、澳门日期的确切证明。
第十一条 公安机关出入境管理部门受理的前往香港、澳门的申请，应当在六十天内作出批准或者不批准的决定，通知申请人。
第十二条 经批准前往香港、澳门定居的内地公民，由公安机关出入境管理部门发给前往港澳通行证。持证人应当在前往香港、澳门之前，到所在地公安派出所注销户口，并在规定的时间内前往香港、澳门。经批准短期前往香港、澳门的内地公民，发给往来港澳通行证。持证人应当在规定时间内前往并按期返回。
第十三条 内地公民申请去香港、澳门，有下列情形之一的，不予批准：（一）属于《中华人民共和国公民出境入境管理法》第八条规定情形的；（二）不属于本办法第七条和第八条规定情形的；（三）编造情况、提供假证明，欺骗公安机关出入境管理部门的。
第三章 港澳同胞来内地
第十四条 港澳同胞来内地，须申请领取港澳同胞回乡证。港澳同胞回乡证由广东省公安厅签发。申领港澳同胞回乡证须交验居住身份证明、填写申请表。不经常来内地的港澳同胞，可申请领取入出境通行证。申领办法与申领港澳同胞回乡证相同。
第十五条 有下列情形之一的，不发给港澳同胞回乡证或者入出境通行证：（一）被认为有可能进行抢劫、盗窃、贩毒等犯罪活动的；（二）编造情况，提交假证明的；（三）精神病患者。
第十六条 港澳同胞驾驶机动车辆来内地，应当按照广东省人民政府有关规定申请行车执照，驾驶人员还须向广东省公安厅出入境管理处申请驾驶港澳机动车辆来往内地的许可。
第十七条 港澳同胞短期来内地，要按照户口管理规定，办理暂住登记。在宾馆、饭店、旅店、招待所、学校等企业、事业单位或者机关、团体及其他机构内住宿的，应当填写临时住宿登记表；住在亲友家的，由本人或者亲友在二十四小时内（农村可在七十二小时内）到住地公安派出所或者户籍办公室办理暂住登记。
第十八条 港澳同胞要求回内地定居的，应当事先向拟定居地的市、县公安局提出申请，获准后，持注有回乡定居签注的港澳同胞回乡证，至定居地办理常住户口手续。
第四章 出入境检查
第十九条 内地公民往来香港、澳门以及港澳同胞来往内地，须向对外开放口岸或者指定口岸的边防检查站出示出入境证件，填交出境、入境登记卡，接受查验。
第二十条 有下列情形之一的，边防检查站有权阻止出境、入境：（一）未持有往来港澳通行证件、港澳同胞回乡证或其他有效证件的；（二）持用伪造、涂改等无效的往来港澳通行证件或者港澳同胞回乡证，冒用他人往来港澳通行证件或者港澳同胞回乡证的；（三）拒绝交验证件的。具有前款第二项规定的情形的，并可依照本办法第二十六条的规定处理。
第五章 证件管理
第二十一条 港澳同胞回乡证由持证人保存，有效期十年，在有效期内可以多次使用。超过有效期或者查验页用完的，可以换领新证。申请新证按照本办法第十四条规定办理。
第二十二条 前往港澳通行证在有效期内一次使用有效。往来港澳通行证有效期五年，可以延期二次，每次不超过五年，证件由持证人保存、使用，每次前往香港、澳门均须按照本办法第六条、第八条、第十条的规定办理申请手续，经批准的作一次往返签注。经公安部特别授权的公安机关可以作多次往返签注。
第二十三条 港澳同胞来内地后遗失港澳同胞回乡证，应向遗失地的市、县或者交通运输部门的公安机关报失，经公安机关调查属实，出具证明，由公安机关出入境管理部门签发一次有效的入出境通行证，凭证返回香港、澳门。港澳同胞无论在香港、澳门或者内地遗失港澳同胞回乡证，均可以按照本办法第十四条规定重新申请领取港澳同胞回乡证。
第二十四条 内地公民在前往香港、澳门之前遗失前往港澳通行证、往来港澳通行证的，应立即报告原发证机关，并由本人登报声明，经调查属实的，重新发给证件。
第二十五条 港澳同胞回乡证持证人有本办法第十五条规定情形之一的，证件应予以吊销。吊销证件由原发证机关或其上级机关决定并予以收缴。
第六章 处 罚
第二十六条 持用伪造、涂改等无效的或者冒用他人的前往港澳通行证、往来港澳通行证、港澳同胞回乡证、入出境通行证的，除可以没收证件外，并视情节轻重，处以警告或五日以下拘留。
第二十七条 伪造、涂改、转让前往港澳通行证、往来港澳通行证、港澳同胞回乡证、入出境通行证的，处十日以下拘留；情节严重，构成犯罪的，依照《中华人民共和国刑法》的有关条款的规定追究刑事责任。
第二十八条 编造情况，提供假证明，或者以行贿等手段，获取前往港澳通行证、往来港澳通行证、港澳同胞回乡证、入出境通行证，情节较轻的，处以警告或五日以下拘留；情节严重，构成犯罪的，依照《中华人民共和国刑法》的有关条款的规定追究刑事责任。
第二十九条 公安机关的工作人员在执行本办法时，如有利用职权索取、收受贿赂或者有其他违法失职行为，情节轻微的，可以由主管部门酌情予以行政处分；情节严重，构成犯罪的，依照《中华人民共和国刑法》的有关条款的规定追究刑事责任。
第七章 附 则
第三十条 本办法由公安部组织实施，负责解释。
第三十一条 本办法自公布之日起施行。
INTERIM MEASURES FOR THE CONTROL OF CHINESE CITIZENS TRAVELLING ONPRIVATE BUSINESS TO OR FROM THE REGIONS OF HONG KONG OR MACAO
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 MEASURES FOR THE CONTROL OF CHINESE CITIZENS TRAVELLING ON
PRIVATE BUSINESS TO OR FROM THE REGIONS OF HONG KONG OR MACAO
(Approved by the State Council on December 3, 1986 and promulgated
by the Ministry of Public Security on December 25, 1986)
Chapter I General Provisions
Article 1
These Measures are formulated in accordance with the provisions in Article
17 of The Law of the People's Republic of China on the Control of the Exit
and Entry of Citizens.
Article 2
These Measures shall apply to inland citizens who enter or leave, on
private business, the region of Hong Kong (hereinafter referred to as Hong
Kong) or the region of Macao (hereinafter referred to as Macao), and also
to compatriots from Hong Kong and Macao who enter or leave the inland
areas.
Article 3
Inland citizens travelling, on private business, to Hong Kong or Macao
shall leave the country by way of the designated ports, by presenting the
passes to Hong Kong and Macao or the passes to and from Hong Kong and
Macao signed and issued by public security organs of China, when returning
to the inland areas, they may enter through other ports open to the
outside world.
The designated ports are: Shenzhen - for those who are bound for Hong
Kong; Gongbei -for those who are bound for Macao.
Article 4
Compatriots from Hong Kong and Macao travelling between Hong Kong/Macao
and the inland areas shall pass China's ports open to the outside world on
the strength of the Home-Visiting passes for Compatriots from Hong Kong
and Macao, or the Entry-Exit Pass, signed and issued by public security
organs of China.
Chapter II Inland Citizens Travelling to Hong Kong and Macao
Article 5
With respect to inland citizens going on private business to Hong Kong or
Macao to settle down there, the fixed-quota procedures for examination and
approval shall be implemented, in order to facilitate the safeguarding and
maintaining of the economic prosperity and social stability of Hong Kong
and Macao.
Article 6
An inland citizen who wishes to go to Hong Kong or Macao on private
business shall file an application to the entry-exit control department of
the public security bureau of the county or municipality where the
applicant's registered residence is located.
Article 7
Persons who come under one of the following circumstances may apply for
the permission to go and settle down in Hong Kong or Macao;
(1) any spouse of a married couple resides in Hong Kong or Macao, thereby
separating from the other for many years;
(2) a person's parents residing in Hong Kong or Macao are aged and in poor
health, and must be taken care of by their son or daughter from the inland
areas;
(3) helpless old people and children residing in inland areas, who have to
seek support from their lineal relatives or near relatives in Hong Kong or
Macao;
(4) in the event that lineal relatives residing in Hong Kong or Macao have
nobody there to inherit their real estate, their son or daughter in inland
areas may inherit the real estate in question, provided that they must go
and settle down in Hong Kong or Macao;
(5) persons who must go and settle down in Hong Kong or Macao for other
special circumstances.
Article 8
Persons who come under one of the following circumstances may apply for
permission to go to Hong Kong or Macao for short visits:
(1) a person who has near relatives residing in Hong Kong or Macao and has
the necessity to go there to pay a visit to them;
(2) a person's lineal relatives or near relatives are compatriots of
Taiwan and so he/she must go to Hong Kong or Macao to meet them;
(3) in the event that the lineal relatives or brothers and sisters of
returned overseas Chinese, or the lineal relatives of the family members
of overseas Chinese, are unable to return to inland areas to pay a visit
to their relatives, the person concerned must go and meet his/her
relatives in Hong Kong or Macao;
(4) a person who must go to Hong Kong or Macao in order to dispose of
his/her property;
(5) a person who, owing to other special circumstances, must go to Hong
Kong or Macao for a short period of time.
Article 9
Inland citizens, who apply for permission to go to Hong Kong or Macao on
private business, shall answer relevant questions and go through the
following procedures:
(1) to present for examination the residential registration booklet or
other certification of residence registration;
(2) to fill in an application form;
(3) to present the written comments of the applicant's work unit,
concerning the applicant's intention to go to Hong Kong or Macao;
(4) to submit certification relevant to the applicant's reasons for filing
the application.
Article 10
The certifications, as mentioned in Item 4 of Article 9 of these Measures,
refer to:
(1) where a married couple wish to have their reunion, they shall present
certification of their lawful marriage and the certification testifying to
the permanent resident status of his/her spouse in Hong Kong or Macao;
(2) where a person goes to Hong Kong or Macao in order to take care of
his/her parents who are aged and in poor health or helpless old people, or
where children go to Hong Kong or Macao to seek support from their
relatives there, they shall present certification testifying to the
kinship between the applicants and their relatives in Hong Kong or Macao
and also the certification testifying to the permanent resident status of
their relatives in Hong Kong or Macao;
(3) where a person goes to Hong Kong or Macao to inherit or to dispose of
his/her property, he/she shall present certifications testifying to the
status of the said property and also to the lawful right of inheritance;
(4) where a person wishes to pay a visit to his/her relatives residing in
Hong Kong or Macao, he/she shall present letters sent by his/her
relatives; if it is very urgent, he/she shall present a written
explanation or certification relevant to the reason for filing the
application;
(5) where a person wishes to go to Hong Kong or Macao to meet his/her
relatives residing in Taiwan or in a foreign country, he/she shall present
an accurate certification testifying to the date of arrival in Hong Kong
or Macao of his/her relatives.
Article 11
The entry-exit control department of a public security organ, shall, after
receiving an application for going to Hong Kong or Macao, decide within 60
days to approve or disapprove the said application, and notify the
application of the decision.
Article 12
With respect to an inland citizen, whose application for leaving an inland
area and settling down in Hong Kong or Macao has been approved, the entry-
exit control department of the public security organ shall issue to the
applicant a travel pass for going to Hong Kong or Macao. The holder of the
travel pass shall, before leaving for Hong Kong or Macao, go to the local
police station for the cancellation of his/her residence registration, and
then leave for Hong Kong or Macao within the prescribed time. To an
inland citizen, whose application for a temporary stay in Hong Kong or
Macao has been approved, a pass for travelling between the inland areas
and Hong Kong or Macao shall be issued. The holder of the travel pass
shall leave for his/her destination within the prescribed time and return
on schedule.
Article 13
The applications filed for permission to go to Hong Kong or Macao by those
who come under one of the following circumstances shall not be approved:
(1) those who come under the circumstances stipulated in Article 8 of The
Law of the People's Republic of China on the Control of the Exit and Entry
of Citizens;
(2) those who do not come under the circumstances stipulated in Article 7
and Article 8 of these Measures;
(3) those who have fabricated situations and presented forged
certification to cheat the entry-exit control department of public
security organs.
Chapter III Compatriots from Hong Kong and Macao Entering the Inland Areas
Article 14
Compatriots from Hong Kong or Macao who wish to enter the inland areas
shall apply for and obtain the Home-Visiting Certificate for Compatriots
from Hong Kong and Macao. The Home-Visiting Certificates for Compatriots
from Hong Kong and Macao shall be signed and issued by the Public Security
Department of Guangdong Province.
When applying for Home-Visiting Certificate the applicant shall present
his/her residential status identification and fill in an application form.
Compatriots from Hong Kong and Macao, who do not come to visit the inland
areas frequently, may apply for an entry-exit pass. The measures for
obtaining the pass shall be the same as those for obtaining the Home-
Visiting Certificates for Compatriots from Hong Kong and Macao.
Article 15
The Home-Visiting Certificates for Compatriots from Hong Kong and Macao
and entry-exit passes shall not be issued to those who come under one of
the following circumstances:
(1) those who are likely to engage in such criminal activities as robbery,
theft, and trafficking in narcotics;
(2) those who have fabricated situations and presented forged
certifications;
(3) mental patients.
Article 16
Where compatriots from Hong Kong and Macao make a trip to the inland areas
by driving motor vehicles, they shall apply for driving licences in
accordance with the relevant provisions of the People's Government of
Guangdong Province; and the drivers shall also apply to the Entry-Exit
Control Division of the Public Security Department of Guangdong Province
for permits to drive motor vehicles from and back to Hong Kong and Macao.
Article 17
Compatriots from Hong Kong and Macao who come to the inland areas for a
short stay shall, in accordance with the provisions of the administration
of residence registration, go through the procedures for the registration
of temporary stay. Those who are accommodated in such enterprises and
institutions as guest houses, hotels, inns, hostels and schools, or in
state organs, public organizations and other institutions, shall fill in a
registration form for temporary stay; those who stay in the homes of their
relatives shall, within 24 hours (72 hours in the rural areas), go through
the registration procedures for temporary stay themselves, or this may be
done by their relatives or friends on their behalf, with the police
station, or with the office for residence registration in the respective
places of their residences.
Article 18
Where compatriots from Hong Kong or Macao wish to return to the inland
areas and settle down there, they shall file an application, in advance,
to the public security bureau of the municipality or county where the
applicants intend to settle down. After obtaining the approval, they shall
go through the procedures for permanent residence registration with the
police station in the places of their destination by presenting the Home-
Visiting Certificate for Compatriots from Hong Kong and Macao, with a
signed statement testifying to the certificate-holders intention to return
to the inland areas and settle down there.
Chapter IV Entry-Exit Inspection
Article 19
Inland citizens who travel between the inland areas and Hong Kong/Macao,
and compatriots from Hong Kong and Macao who travel between Hong
Kong/Macao and the inland areas, shall present their entry-exit
certificates to the frontier posts at ports that are open to the outside
world or at designated ports, fill in and present the entry-exit
registration cards, and accept inspection.
Article 20
With respect to those who come under one of the following circumstances,
the local frontier posts have the power to forbid them to enter or leave
the country:
(1) those who do not hold documents of certification for travelling
between inland areas and the areas of Hong Kong or Macao, the
Home-Visiting Certificates for Compatriots from Hong Kong and Macao, or
other valid documents of certification;
(2) those who hold or use invalid, forged or altered documents of
certification for travelling between the inland areas and Hong Kong/Macao
or invalid, forged or altered Home-Visiting Certificate for Compatriots
from Hong Kong and Macao; those who illegally use other persons' documents
of certification or Home-Visiting Certificates for Compatriots from Hong
Kong and Macao;
(3) those who refuse to present documents of certification for inspection.
Cases concerning those who come under the circumstances stipulated in Item
2 of the preceding paragraph may also be handled in accordance with the
provisions of Article 26 of these Measures.
Chapter V The Administration of Documents of Certifications
Article 21
The Home-Visiting Certificate for Compatriots from Hong Kong and Macao
shall be kept by the certificate holder, and the period of validity of the
Certificate shall be 10 years; within this period of validity, the
Certificate can be used many times. If the period of validity has run out,
or the attached pages for keeping inspection records have all been used
up, the certificate-holder may apply for a new Certificate in place of the
old one. The case of application for a new Certificate shall be handled
in accordance with the provisions in Article 14 of these Measures.
Article 22
The travel pass for going to Hong Kong or Macao shall be valid for one
trip within the period of validity. The period of validity of the pass for
travelling between the inland areas and Hong Kong/Macao shall be 5 years
and may be extended twice, each extension of the period of validity shall
not exceed 5 years; the travel pass shall be kept and used by the pass-
holder. For every trip the pass-holder is to make to Hong Kong or Macao,
he/she shall go through the application procedures in accordance with the
provisions in Article 6, Article 8 and Article 10 of these Measures; for
each approved application, a single trip endorsement shall be made on the
pass. The public security organ, specially authorized by the Ministry of
Public Security, may make a multiple-journey endorsement on the pass.
Article 23
If a compatriot from Hong Kong or Macao loses his/her Home-Visiting
Certificate for Compatriots from Hong Kong and Macao after he/she has
arrived in the inland areas, he/she shall report the loss to the public
security organs either of a county or municipality, or of the department
of communications and transportation stationed at the place where the said
certificate has been lost. After the public security organ has proved the
case to be true through investigation, it shall issue a certification, and
the entry-exit control department of the public security organ shall sign
and issue an entry-exit pass, which is valid for just one trip, for the
said person to go back to Hong Kong or Macao. With respect to compatriots
from Hong Kong and Macao, no matter where they lose their Home-Visiting
Certificates for Compatriots from Hong Kong and Macao, in Hong Kong/Macao
or in inland areas, they may apply for new Home-Visiting Certificates for
Compatriots from Hong Kong and Macao in accordance with the provisions of
Article 14 of these Measures.
Article 24
If an inland citizen, before leaving for Hong Kong/Macao, loses his/her
travel pass for going to Hong Kong/Macao or the pass for travelling
between the inland areas and Hong Kong/Macao, he/she shall immediately
report the loss to the original pass-issuing department, and publish a
statement in a newspaper announcing the loss; the pass-issuing department
shall, having proved the case to be true through investigation, re-issue a
new travel pass to the person concerned.
Article 25
If a holder of the Home-Visiting Certificate for Compatriots from Hong
Kong and Macao comes under one of the circumstances stipulated in Article
15 of these Measures, his/her travel pass shall be revoked.
Cases concerning the revocation of documents of certification shall be
determined by the original certificate-issuing department or by its higher
authorities, which shall seize the said documents.
Chapter VI Penalties
Article 26
With respect to any person who has held and used an invalid, forged or
altered document or used another person's document such as travel pass for
going to Hong Kong and Macao, pass for travelling between the inland areas
and Hong Kong/Macao, Home-Visiting Certificate for Compatriots from Hong
Kong and Macao, or entry-exit pass, in addition to seizing the document in
question, a warning or a detention for 5 days or less, may be imposed on
the violator, depending on the seriousness of the case.
Article 27
With respect to any person who has forged, altered or transferred to
another person a travel pass for going to Hong Kong/Macao, a pass for
travelling between the inland areas and Hong Kong/Macao, a Home-Visiting
Certificate for Compatriots from Hong Kong and Macao, or an entry-exit
pass, a detention for 10 days or less may be imposed on the offender; if
the case is so serious as to constitute a crime, the offender's criminal
responsibility shall be investigated according to the relevant provisions
of The Criminal Law of the People's Republic of China.
Article 28
With respect to any person who has fabricated situations, provided false
certification, or resorted to bribery in order to obtain a travel pass for
going to Hong Kong/Macao, a pass for travelling between the inland areas
and Hong Kong/Macao, a Home-Visiting Certificate for Compatriots from Hong
Kong and Macao, or an entry-exit pass, if the case is minor, a detention
for 5 days or less shall be imposed on the offender; if the case is so
serious as to constitute a crime, the offender's criminal responsibility
shall be investigated according to the relevant provisions of the Criminal
Law of the People's Republic of China.
Article 29
Where any functionary of a public security organ, while executing these
Measures, by taking advantage of his/her position and powers, has asked
for and accepted bribery, committed other illegal acts or abuse of his/her
office, if the case is not so serious, an administrative sanction may be
imposed on the offender by the competent authority at its discretion; if
the case is so serious as to constitute a crime, the offender's criminal
responsibility shall be investigated according to the provisions of the
Criminal Law of the People's Republic of China.
Chapter VII Supplementary Provisions
Article 30
These Measures shall be implemented and interpreted by the Ministry of
Public Security.
Article 31
These Measures shall go into effect as of the date of promulgation.
