您的位置: 首页 » 法律资料网 » 法律论文 »

非数额型盗窃适用问题的法律研究/杨蒙

时间:2024-05-20 10:46:48 来源: 法律资料网 作者:法律资料网 阅读:8025
下载地址: 点击此处下载
  【摘要】随着社会经济的快速发展,盗窃罪公正合理的定罪量刑越来越重要。《刑法修正案(八)》对盗窃罪的定罪量刑标准进行了进一步完善,在以前盗窃罪的标准上又增加了”入户盗窃、携带凶器盗窃、扒窃”的非数额的定罪情节,实现了刑法保护机能和社会保障机能。本文旨在通过对非数额型盗窃罪和传统的盗窃罪进行对比,对他们的内涵和外延分析界定,对这几种盗窃行为并存时的量刑提出合理化建议。

  
  刑法修正案八在原有的盗窃罪的基础上增加了三种新的盗窃行为:入户盗窃、携带凶器盗窃、扒窃。这一改变扩大了刑法的打击范围,体现了刑法惩罚和预防犯罪的刑罚目的,更有利于保护人民群众出行的安全和保障人权。

  一、非数额型盗窃罪的含义

  1.非数额型盗窃罪是情节犯,主要是指入户盗窃、扒窃、携带凶器盗窃这三种新型盗窃行为,只要具备了上述情节,便以犯罪论处,而不论数额多少。这是一种侵犯复杂客体的犯罪行为,既侵犯财产权、又有侵犯他人的人身权的可能性。

  2.我国1979年刑法明确将“数额较大”作为盗窃罪定罪量刑的标准之一,在当时盗窃罪是纯正的数额犯罪。1997年刑法在原有的1979年刑法的基础上进行了修正,将“数额较大”和“多次盗窃”的定罪标准相结合,刑法二百六十四条明确规定:“盗窃公私财物,数额较大或多次盗窃的,处三年以下有期徒刑、拘役、或者管制,并单处或并处罚金。”突破了传统的以数额定罪的立法标准。近年来盗窃罪在刑事犯罪中所占的比例越来越高,也严重危及人民群众的安危,原有的关于盗窃罪的法律规定已不能满足司法实践的需要,2011年刑法修正案八对盗窃罪定罪量刑标准的调整,与原有的数额标准和次数标准相结合的模式相比:增加了入户盗窃、携带凶器盗窃、扒窃这几种盗窃行为,明显扩大了盗窃罪的入罪范围。传统的盗窃罪是只侵犯单一客体的犯罪,既公民的财产权,而这几种新型的盗窃行为侵犯复杂客体的犯罪。

  二、对三种新型盗窃行为的内涵与外延进行分析界定

  (一)入户盗窃

  1.入户盗窃入罪的理由

  我国刑法对非法侵入公民住宅罪和抢劫罪都有明确规定。非法侵入公民住宅罪,是指非法强行闯入他人住宅,或者经要求其退出仍拒绝退出,影响他人正常生活和居住安全的行为 。“入户抢劫”,是指为了实施抢劫行为而进入他人生活的与外界相对隔离的住所,包括封闭的院落、牧民的帐篷、渔民作为家庭生活场所的渔船、为生活租用的房屋等进行抢劫的行为。对于入户盗窃,因被发现而当场使用暴力或者以暴力相威胁的行为,应当认定为入户抢劫。 但对入户盗窃盗窃未达到法定数额且未达到多次盗窃的,或者非法侵入公民住宅而未取得财物的,不以盗窃罪论。入户盗窃的犯罪数额在不断增多,这严重影响了人民群众的生命和财产安全,且这一行为极易转化为抢劫罪、强奸罪、故意杀人罪等其他犯罪。将入户盗窃规定为犯罪,能防微杜渐,减少其他犯罪的数目,体现了宽严相济的刑罚政策,达到刑法保障人权的社会机能。

  2.入户盗窃中“户”范围的界定

  1999年《全国法院维护农村稳定刑事审判工作座谈会纪要》中,对何谓入户盗窃、户的范围做出了限定,纪要第二条规定,最高人民法院《关于审理盗窃案件具体应用法律若干问题的解释》第四条中“入户盗窃”的“户”,是指家庭及其成员与外界相对隔离的生活场所,包括封闭的院落、为家庭生活租用的房屋、牧民的帐篷以及渔民作为家庭生活场所的渔船等。集生活、经营于一体的处所,在经营时间内一般不视为“户”。 根据此解释,入户抢劫中的“户”一般具备两个特征:即功能特征和场所特征“户”必须是供他人生活的地方;场所特征,即指所处的环境必须与外界相对隔离,与公共场所具有一定隔绝性,不能是开放式的,而应当具有私密性。

  认定公民住所问题可能存在这样一种情形,即白天利用住所从事商品零售、理发等经营活动,晚上做生活起居之用的营业场所。 还有那些供学生使用的集体宿舍、供不特定的人使用的旅馆宾馆的房间以及建设工地上供人数众多的工人使用的临时工棚等场所能不能认定为“户”?笔者认为,随着犯罪数量的日益增长,对“户”的理解应进行扩张解释,集体宿舍、旅店宾馆、临时工棚也同时具备供人生活和与外界隔绝的这两个特征,应当认定为户,但是供营业和起居两用的部分场所, 由于在营业时间该场所是开放的,而不是私闭的生活空间,就不能认定为“入户盗窃”。如果是犯罪分子在夜间或其他停止营业的时间进入该住所抢劫,则应当认定为“入户盗窃”。

  (二)携带凶器盗窃

  1.携带凶器盗窃入罪的理由

  携带凶器盗窃在实践中经常出现,而且社会危害性也极其严重,刑法对携带凶器抢夺的以抢劫罪论处。我国台湾地区学者林东茂教授指出,携带凶器行窃之所以当成一种加重条件,必因为其潜藏的危险性较高。赤手空拳行窃,遇追捕,对事主与他人的伤害程度有限;持械行窃则不同,危害扩大的可能性提高了 此次将携带凶器盗窃的以盗窃罪论处,符合罪刑相适应的原则,有很重要的现实意义。

  但是携带凶器盗窃一旦达到使当事人不能反抗的程度则转化为抢劫罪,抢劫罪同时侵害被害人的人身权和财产权,而携带凶器盗窃主要侵犯的是被害人的财产权,只是有侵害人身权的可能性及危险性。因此,在刑法修改的同时必须对携带凶器盗窃的认定标准做明确的规定,包括凶器的界定及凶器使用程度等。刑法修正案八将携带凶器盗窃的既遂形态规定为情节犯,只要行为人具备了携带凶器盗窃的情节,即构成犯罪,对盗窃数额没有限定。

  2.凶器范围的理性界定

  2005年6月最高人民法院《关于审理抢劫、抢夺刑事案件适用法律若干问题的意见》第六条规定,“携带凶器抢夺”,是指行为人随身携带枪支、爆炸物、管制刀具等国家禁止个人携带的器械进行抢夺或者为了实施犯罪而携带其他器械进行抢夺的行为。行为人随身携带国家禁止个人携带的器械以外的其他器械抢夺,但有证据证明该器械确实不是为了实施犯罪准备的,不以抢劫罪定罪;行为人将随身携带的凶器有意加以显示、能为被害人察觉到的,直接适用刑法第二百六十三条的规定定罪处罚;行为人携带凶器抢夺后,在逃跑过程中为窝藏赃物、抗拒抓捕或者毁灭罪证而当场使用暴力或者以暴力相威胁的,适用刑法第二百六十七条第二款的规定定罪。我们也可以限定携带凶器盗窃应当是行为人携带国家禁止个人携带的管制器械盗窃或为盗窃而携带的。但行为人必须没有将携带的凶器向受害人展示或能被受害人察觉到,否则直接构成抢劫罪。

  所谓凶器,就是指在性质或用途上足以杀伤他人的工具。性质上的凶器是指其本身可能对受害人的身体造成伤害,而用途上的凶器,则其本身不一定是凶器,例如撬门的铁棍、割包、衣服的刀片等有时候也可以作为伤人的武器,有学者提出从以下四个方面来限定用途上的凶器:第一,物品的杀伤机能的高低。某种物品的杀伤机能越高,被认定为凶器的可能越大。第二,物品供杀伤他人使用的盖然性程度。对盖然性的判断需要从通常角度和个案角度进行分析,一方面要考虑行为人所携带的物品是否属于违法犯罪人通常用于违法犯罪的凶器;另一方面要考虑行为人所携带的物品在个案中被用于凶器的盖然性程度。第三,根据一般社会观念,该物品所具有的对生命、身体的危险感的程度。汽车撞人可能导致瞬间死亡,但开着汽车抢夺的,难以认定为携带凶器抢夺,这是因为一般人面对停在地面或者正常行驶的汽车时不会产生危险感。第四,物品被携带的可能性大小。也就是综合考虑物品被携带的必要性、便利性等,也即在通常情况下,一般人外出或在马路上通行时,是否携带这种物品。换句话说就是,根据一般人的观念,在当时的情况下,行为人携带凶器是否具有合理性,或可以辩解的正当理由 。

  大多数的行窃都伴随着作案工具,那么,如何区别“携带工具”和“携带凶器”,这主要要看一般社会公众的认知程度,例如在公车上有的人行窃用报纸作掩护,那么报纸就不能认定为凶器,只是作案的道具;又如某些行窃者随时携带作案的镊子,割包的刀片虽然有转化为凶器的可能性,但是依社会公众的一般认识都不认为是凶器,而认为是行窃必须具备的工具,其就不能以携带凶器盗窃定罪。是否能成立携带凶器盗窃,应该基于社会公众和行为人作案时的客观情形来认定是否属于凶器。

  (三)扒窃

  1.扒窃行为入罪的正当化分析。

  扒窃行为往往采取掏兜、割包等手法,多为屡抓屡放的惯犯,应当予以严厉打击 。在实际中在公共场所扒窃的现象极为普遍,这不仅影响社会公众的安全感,造成广大民众的恐慌心理,还在一定程度上扰乱了社会的稳定。刑法修正案(八)出台以前,各地对于扒窃是否属于盗窃罪有不同的标准,刑法修正案(八)的修正,填补了以往的法律空白,也适应社会发展的要求。从立法目的来看,不尽降低了入罪门槛,增强了刑法的威慑力,加大对这此类行为的打击力度,能够更好地惩罚和预防犯罪。

  2.扒窃犯罪的基本特征。

  第一、扒窃行为场所的特定性。扒窃行为多发生在公共场所或交通工具上等人流量较大的地方,例如公交车、火车上,大商场,广场、餐馆、网吧等。这些地方因为人员流动性极大,人群比较密集,周围环境复杂,容易分散被害人的注意力,使得扒窃行为更易得逞,也有利于犯罪分子在被发现时快速脱逃。

国务院办公厅转发发展改革委等部门关于加强中小企业信用担保体系建设意见的通知

国务院办公厅


国务院办公厅转发发展改革委等部门关于加强中小企业信用担保体系建设意见的通知
国办发〔2006〕90号

各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
  发展改革委、财政部、人民银行、税务总局、银监会《关于加强中小企业信用担保体系建设的意见》已经国务院同意,现转发给你们,请认真贯彻执行。
                           国务院办公厅
                        二○○六年十一月二十三日



关于加强中小企业
信用担保体系建设的意见
发展改革委 财政部 人民银行
税务总局 银监会

  近年来,主要以中小企业为服务对象的中小企业信用担保机构快速发展,担保资金不断增加,业务水平和运行质量稳步提高,服务领域进一步拓展,为解决中小企业融资难和担保难等问题发挥了重要作用。但也要看到,目前中小企业信用担保体系建设还存在许多问题,主要是担保机构总体规模较小,实力较弱,抵御风险能力不强,行业管理不完善等,亟须采取有效措施加以解决。根据《中华人民共和国中小企业促进法》和《国务院关于鼓励支持和引导个体私营等非公有制经济发展的若干意见》(国发〔2005〕3号)的要求,为促进中小企业信用担保机构持续健康发展,现提出如下意见:
  一、建立健全担保机构的风险补偿机制
  (一)切实落实《中华人民共和国中小企业促进法》有关规定,在国家用于促进中小企业发展的各种专项资金(基金)中,安排部分资金用于支持中小企业信用担保体系建设。各地区也要结合实际,积极筹措资金,加大对中小企业信用担保体系建设的支持力度。
  (二)鼓励中小企业信用担保机构出资人增加资本金投入。对于由政府出资设立,经济效益和社会效益显著的担保机构,各地区要视财力逐步建立合理的资本金补充和扩充机制,采取多种形式增强担保机构的资本实力,提高其风险防范能力。
  (三)各地区、各部门要积极创造条件,采取多种措施,组织和推进中小企业信用担保体系建设,引导担保机构充分发挥服务职能,根据有关法律法规和政策,积极为有市场、有效益、信用好的中小企业开展担保业务,切实缓解中小企业融资难、担保难等问题。
  (四)为提高中小企业信用担保机构抵御风险的能力,各地区可根据实际,逐步建立主要针对从事中小企业贷款担保的担保机构的损失补偿机制。鼓励有条件的地区建立中小企业信用担保基金和区域性再担保机构,以参股、委托运作和提供风险补偿等方式支持担保机构的设立与发展,完善中小企业信用担保体系的增信、风险补偿机制。
  二、完善担保机构税收优惠等支持政策
  (五)继续执行《国务院办公厅转发国家经贸委关于鼓励和促进中小企业发展若干政策意见的通知》(国办发〔2000〕59号)中规定的对符合条件的中小企业信用担保机构免征三年营业税的税收优惠政策。同时,进一步研究完善促进担保机构发展的其他税收政策。
  (六)开展贷款担保业务的担保机构,按照不超过当年年末责任余额1%的比例以及税后利润的一定比例提取风险准备金。风险准备金累计达到其注册资本金30%以上的,超出部分可转增资本金。担保机构实际发生的代偿损失,可按照规定在企业所得税税前扣除。
  (七)为促进担保机构的可持续发展,对主要从事中小企业贷款担保的担保机构,担保费率实行与其运营风险成本挂钩的办法。基准担保费率可按银行同期贷款利率的50%执行,具体担保费率可依项目风险程度在基准费率基础上上下浮动30%-50%,也可经担保机构监管部门同意后由担保双方自主商定。
  三、推进担保机构与金融机构的互利合作
  (八)按照平等、自愿、公平及等价有偿、诚实信用的原则,鼓励、支持金融机构与担保机构加强互利合作。鼓励金融机构和担保机构根据双方的风险控制能力合理确定担保放大倍数,发挥各自优势,加强沟通协作,防范和化解中小企业信贷融资风险,促进中小企业信贷融资业务健康发展。
  (九)金融机构要针对中小企业的特点,创新与担保机构的合作方式,拓展合作领域,积极开展金融产品创新,推出更多适合中小企业多样化融资需求的金融产品和服务项目。政策性银行可依托中小商业银行和担保机构,开展以中小企业为主要服务对象的转贷款、担保贷款业务。
  (十)金融机构要在控制风险的前提下,合理下放对小企业贷款的审批权限,简化审贷程序,提高贷款审批效率。对运作规范、信用良好、资本实力和风险控制能力较强的担保机构承保的优质项目,可按人民银行利率管理规定适当下浮贷款利率。
  四、切实为担保机构开展业务创造有利条件
  (十一)担保机构开展担保业务中涉及工商、房产、土地、车辆、船舶、设备和其他动产、股权、商标专用权、专利权等抵押物登记和出质登记,凡符合要求的,登记部门要按照《中华人民共和国担保法》的规定为其办理相关登记手续。担保机构可以查询、抄录或复印与担保合同和客户有关的登记资料,登记部门要提供便利。
  (十二)登记部门要简化程序、提高效率,积极推进抵押物登记、出质登记的标准化和电子化,提高服务水平,降低登记成本。同时,担保机构办理代偿、清偿、过户等手续的费用,要按国家有关规定予以减免。在办理有关登记手续过程中,有关部门不得指定评估机构对抵押物(质物)进行强制性评估,不得干预担保机构正常开展业务。
  (十三)各部门和有关方面按照规定可向社会公开的企业信用信息,应向担保机构开放,支持担保机构开展与担保业务有关的信息查询。有条件的地方要建立互联互通机制,实现可公开企业信用信息与担保业务信息的互联互通和资源共享。
  五、加强对担保机构的指导和服务
  (十四)全国中小企业信用担保体系建设工作由发展改革委牵头,财政部、人民银行、税务总局、银监会参加,各部门要密切配合,加强沟通与协调,及时研究解决工作中的重大问题。地方各级人民政府要加强领导,提高认识,高度重视中小企业信用担保体系建设工作,将其纳入中小企业成长工程,积极采取措施予以推进。
  (十五)加强对担保机构经营的指导。各地区要指导和督促担保机构加强内部管理,规范经营行为,完善各种规章制度,努力提高经营水平和防控风险能力。要建立健全担保机构的信用评级制度,督促担保机构到有资质的评级机构进行信用评级,并将信用等级向社会公布。根据实际情况对担保机构实行备案管理,全面掌握担保机构经营状况,及时跟踪指导。
  (十六)积极为担保机构做好服务工作。各地区要组织开展面向中小企业信用担保机构的信息咨询、经验交流、业务培训、行业统计、权益保护、行业自律及对外交流等工作,切实推进担保机构自身建设和文化建设,促进担保机构持续健康发展。

以进养出试行办法(附英文)(已失效)

国务院


以进养出试行办法(附英文)

1979年3月26日,国务院

为了实现新时期的总任务,把工作的着重点转移到社会主义现代化建设上来,对外贸易要有一个大的发展。要引进新技术,进口成套设备,必须大量地增加出口。各有关部门和各地区,要千方百计地发展出口商品生产,在充分挖掘国内出口货源潜力的同时,积极利用国外原材料和技术,发挥国内生产能力,大力发展以进养出业务,把出口贸易做大做活,增加外汇收入,增强国家的外汇支付能力。
一、以进养出的范围:
(一)进料加工,包括进口全部原材料或主要原材料,加工成品出口;
(二)进口主件或配件,加工装配产品出口,如进口船用主机或船用仪器装配船舶出口;
(三)以国产原材料为主,进口辅助材料,加工成品出口;
(四)进口饲料、肥料、种子、种畜等,养殖、种植农副土特畜产品出口,以及用进口商品,调换国内农副土特产品出口。
二、现在由国内供应出口商品用的原料、材料和辅料,要按现行物资供应渠道继续保证供应,不得减少或中断,凡国内能增加供应的,应减少进口或不进口。实行以进养出后,各部门、各地区现在供应出口的商品,应随着生产的发展,保持出口的正常增长。
三、以进养出的商品,应当是国际市场适销,创汇率合算,产品质量符合出口要求,国内有生产能力,燃料、电力供应有保证。
四、以进养出需要的外汇,纳入国家进口用汇计划,由外贸部统一掌握使用。具体业务主要由各进出口总公司负责组织进行。各省、自治区、直辖市外贸局对以进养出外汇的使用和业务执行情况要进行监督检查。以进养出的商品需要使用银行外汇贷款时,按短期外汇贷款办法办理。对国外商人来料加工的原材料、辅料和其它物资,不论是否互开信用证,只要实际不用外汇支付的,均不应算作以进养出。
五、以进养出的商品,经外贸部门同有关地区或部门协商,纳入国家生产计划和外贸计划,并逐步实行计划单列,材料直拨,定点生产,以销定产。在保证完成国家计划的前提下,如生产尚有潜力,国外有销路,能及时出口的产品,可在计划外增加安排以进养出,由省、自治区、直辖市外贸局负责组织进行,所需外汇由外贸部专门拨给。
六、以进养出的进口物资和出口产品,不参加国内的平衡分配,逐步做到进口物资由外贸公司直拨生产单位,产品由生产单位直供外贸公司收购出口。
七、以进养出的产品,要择优安排生产。工业品要选择条件比较好的工厂定点生产。农副土特产品要因地制宜划片生产。定点和划片都要相对稳定。
八、根据军民结合、平战结合的原则,要积极发挥军工企业的生产潜力,发展以进养出商品的生产。军工企业生产供应出口产品的价格,要与民用企业的出口产品实行同质同价。
九、以进养出的工业品,外贸公司同生产或供货单位,应签订经济合同或协议,规定各自承担的义务。任何一方不按合同或协议执行而造成的损失,要承担经济赔偿的责任。
十、以进养出的农副土特畜产品,在安排进口饲料、肥料、种子、种畜等的同时,外贸公司同生产或供货单位,应商定增加供应出口商品的品种、数量、规格质量和交货时间。
十一、以进养出的工业品,外贸公司同生产或供货单位,要商定供应出口产品的合格率,原材料、辅料的消耗定额和交货时间。对于产品合格率低,质量没有保证,原材料消耗多,生产成本高的生产企业,不要安排以进养出。
十二、以进养出商品的创汇,要逐项进行核算,出口成品创汇率一般应掌握在百分之三十至五十以上。生产技术工艺比较复杂的产品,创汇率要高一些;生产技术工艺比较简单的产品,创汇率可低一些,但最低不得少于百分之三十。
十三、承担以进养出的生产企业(包括国营农场),要努力做到按时、按质、按量完成生产和供货任务。由于生产某些批量小、花色品种复杂、交货期短的出口产品,如果影响企业的正常利润,经外贸部门和有关部门商定,可由外贸公司给予必要的价外补贴。
十四、以进养出所需进口物资的国内人民币作价,原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种,只要国际市场好销,创汇率合算,经过批准,可采用外贸部门代理进口只收手续费,或免征关税、工商税的办法处理。生产、供货单位供应出口的产品,应按外贸进口原辅料实际拨交的价格计算成本。
十五、以进养出商品的外汇留成按国家统一规定的留成办法办理。
各地区、各有关部门及外贸公司、生产企业单位对以进养出的业务活动,要建立专项登记和统计,加强经济核算,保证有关业务凭证、原始记录的完整。
十六、进行以进养出的生产或供货单位,经营好、创汇多,工资、奖金和福利可以多给一些。粗制滥造、克扣进口物资和私分产品的,要追究责任,严肃处理。
十七、对以进养出的生产或供货单位,外货公司应随时提供国外先进产品的样本、样品和技术资料,吸收生产或供货单位的人员参加对外谈判,有计划地组织出国考察和邀请外商进行技术交流。
十八、对以进养出的工作,各地区、各有关部门要加强领导,积极组织进行,并解决生产、供货中存在的问题。生产、供货部门和外贸部门要及时总结经验,推动这项工作不断发展。

TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION

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)
TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION
(Approved and promulgated by the State Council on March 26, 1979)
In order to carry out the general task of the new period and to shift the
focus of the work on to the track of socialist modernization, foreign
trade should be greatly expanded and developed. Exports must be greatly
increased for the purpose of introducing new technology and importing
equipment in complete sets. All departments concerned and all regions
should try their best and use every possible means to develop the
production of export commodities; while tapping fully the domestic
potentials for increasing the sources of export commodities, raw materials
and technology from abroad should be utilized fully so as to bring into
full play the domestic production capacity, to devote major efforts to the
promotion of exports by importation and to expand export trade extensively
and in a flexible way, thus increasing foreign exchange earnings, and
strengthening the country's paying capability in foreign exchange.
1. The scope of promoting exports through importation:
(1) to import materials for processing, including the importation of all
raw and semifinished materials or key raw and semifinished materials, and
to process them into finished products for export;
(2) to import main component parts or fittings, and to process and
assemble them into finished products for export; for example, to import
ships' main engines or instruments for assembling vessels for export;
(3) to mainly use home-produced raw and semifinished materials, and import
auxiliary materials, then to process them into finished products for
export; and (4) to import animal feeds, fertilizers, seeds, and breeding
stocks, and to use them in growing and breeding occupations, then to use
the animal, farm, and side-line products and local specialties for export;
or to exchange imported commodities for home-produced farm and side-line
products and local specialties, and to use them for export.
2. With respect to the raw, semifinished and auxiliary materials now
supplied domestically for the production of export commodities, such
supplies shall be guaranteed through the current supplying channel of
materials and shall not be reduced or cut; the materials which can be
supplied domestically shall not be imported or their importation shall be
reduced. After the implementation of the policy of promoting exports by
imports, various departments and areas, which are at present supplying
commodities for export, shall maintain a normal increase in export with
the development of production.
3. The commodities manufactured under the policy of promoting exports by
importation, shall be marketable on the international market;
profitable in earning foreign exchange; up to the quality standards for
export; and can be manufactured domestically with a guarantee for the
supply of fuels and power.
4. The amount of foreign exchange needed for carrying out the policy of
promoting exports by importation shall be included in the state plan for
the allocation of foreign exchange for imports, which shall be executed
solely by the Ministry of Foreign Trade. The specific business operations
shall be organized by the head offices of various national import and
export corporations. The bureaus of foreign trade of various provinces,
autonomous regions and municipalities directly under the Central
Government shall be responsible for supervising and examining the use of
foreign exchange for promoting exports by importation and the situation of
business operations. Where bank loans in foreign exchange are needed for
commodities for promoting exports by importation, the case shall be
handled in accordance with the measures for granting short-term foreign
exchange loans. With respect to the raw and semifinished materials,
auxiliary materials and other materials supplied by businessmen abroad for
processing on the basis of materials supplied, no matter letters of credit
are mutually opened or not, so long as the payment is not actually
effected in foreign exchange, the aforesaid materials shall not be counted
as the materials used for promoting exports by importation.
5. The commodities for promoting exports by importation shall, after
consultation made by the foreign trade departments with the relevant
regions or departments, be included in the state plans for production and
for foreign trade, and the following principles shall be implemented step
by step; separate plans; direct allocation of materials; production at
designated units and production quota fixed according to sales conditions.
On the condition that the fulfillment of the state plan is guaranteed, if
there still exist production potentials and products marketable on the
international market can be timely exported, then arrangements may be made
for extra exports for promoting exports by importation beyond the plans,
and the foreign trade bureaus of provinces, autonomous regions, or
municipalities directly under the Central Government shall be responsible
for organizing this matter; the foreign exchange needed for the production
shall be allotted specially by the Ministry of Foreign Trade.
6. The materials imported, and the products exported for promoting exports
by importation, shall not be included in the domestic scheme for balanced
distribution; imported materials shall, step by step, be allocated
directly by foreign trade companies to production units, and the products
shall be supplied directly by the production units to foreign trade
companies which shall purchase the products for export.
7. The production of products for promoting exports by importation shall
be arranged on the basis of good quality. For the manufacture of
industrial commodities, only factories with better production conditions
shall be designated specially for the said purpose. With respect to farm
and side-line products and local specialities, the production shall be
developed in the light of local conditions with tracts of land assigned
for the purpose. The aforesaid designation of factories and division of
arable land shall remain relatively stable.
8. In accordance with the principle of "integration of military production
and civil production" and "integration of production in peacetime and that
in wartime", it is imperative to tap the productive potentials of the
military industrial enterprises, and to made full use of these military
industrial enterprises in promoting the production of export commodities
for promoting exports by importation. The prices of export commodities
manufactured by the military industrial enterprises shall be fixed
according to the principle of "same quality, same price" as the export
commodities manufactured by civil enterprises.
9. With respect to industrial commodities for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall conclude and sign an economic contract or agreement, in which
are stipulated their respective obligations. In the event that either of
the two parties fails to execute the said contract or agreement, which
consequently has given rise to economic losses, the violator shall be
liable for compensating for the economic losses.
10. With respect to the farm and side-line products, livestock products
and local specialties for promoting exports by importation, while
arrangements are being made for the importation of animal feeds,
fertilizers, seeds and breeding stocks, the foreign trade company and the
production or supplying unit shall reach an agreement through consultation
concerning the increase of varieties and quantity, the specifications and
quality of the commodities they supply for export, as well as the time for
delivery.
11. With respect to the industrial products for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall reach an agreement through consultation concerning the rate of
quality products for export, the rating for the consumption of raw,
semifinished, and auxiliary materials, and the time for delivery.
Those production enterprises, whose rate of quality products for export is
low, thus unable to guarantee the quality of their products, and whose
consumption of raw and semifinished materials and production costs are
high, are not eligible to be engaged in "promoting exports by
importation".
12. With respect to the earnings of foreign exchange from commodities for
promoting exports by importation, business accounting shall be carried out
item by item, and the rate of foreign exchange earnings from exporting
finished goods should generally be controlled at the rate from 30% to 50%
or higher. The rate of foreign exchange earnings from products that call
for more sophisticated production technology shall be higher, while the
rate of foreign exchange earnings from products that are turned out with
simpler production technology shall be lower, but it shall not be lower
than 30%.
13. Production enterprises (including state-run farms) that engage in
promoting exports by importation shall try their best to fulfil their
production tasks on time with the required quality and quantity and
deliver their goods on schedule. In the event that a production enterprise
undertakes the task of manufacturing a particular item of export product
in small quantity, with complicated designs and varieties and a very short
time limit for delivery, and consequently suffers a loss in its normal
profit earnings, the foreign trade company shall make compensation for
this by giving the production enterprise a necessary subsidy not included
in the calculated purchasing prices after the foreign trade department and
the relevant departments have reached an agreement through consultation.
14. The making of prices in Renminbi within the country for the imported
goods and materials needed for promoting exports by importation shall, in
principle, be handled in accordance with the current measures for making
prices for imported goods. With respect to a few varieties of export goods
included in promoting exports by importation, which, as a consequence of
the high domestic appropriation prices of imported raw and auxiliary
materials or the high profit and tax rates, give rise to great losses in
exporting such finished goods, so long as the aforesaid varieties of goods
sell well on the international market and the rate of earnings in foreign
exchange is acceptable, they may, with approval, be imported through
agency by the foreign trade department and only service fees shall be
charged or Customs duty/consolidated industrial and commercial tax be
exempted from. The products supplied by production or supplying units for
export shall calculate the production costs in accordance with the actual
appropriation price of the said raw and auxiliary materials imported
through the foreign trade channel.
15. With respect to the retention quota of foreign exchange earnings from
the commodities for promoting exports by importation, the case shall be
handled in accordance with the retention measures prescribed uniformly by
the State. With respect to the business activities carried out for
promoting exports by importation, all regions and areas, all departments
concerned, as well as foreign trade companies and production enterprises,
shall set up special register and compile statistics for the said business
activities, strengthen the cost check-up and accounting, and guarantee the
completeness of all business vouchers and original records.
16. With respect to those production or supplying units engaged in
promoting exports by importation, which maintain better business
performance and higher foreign exchange earnings, higher pay, more bonuses
and welfare allowances may be allowed. As to those production or supplying
units which turn out poor quality products, embezzle imported goods and
materials, and plot to share among themselves the products, an
investigation shall be made into their illegal acts, and their cases shall
be dealt with seriously.
17. To the production or supplying units engaged in promoting exports by
importation, the foreign trade companies should, at any time, provide the
aforesaid production or supplying units with specimens and samples of
foreign advanced products as well as relevant technical data, invite the
personnel from the production or supplying units to participate in
business talks with foreign companies or businessmen, organize, according
to plan, study groups to carry out investigations abroad, and invite
foreign businessmen for technical exchange.
18. All regions and areas, and all departments concerned, should
strengthen the leadership of the work concerning the production of export
commodities for promoting exports by importation, enthusiastically
organize the implementation, and solve the problems arising in production
and supply of goods. The production and supplying units and foreign trade
departments should sum up, in good time, their experience so as to push
forward the steady development of this work.