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国家税务局关于进一步对外开放的边境、沿海和内陆省会城市、沿江城市有关涉外税收政策问题的通知

作者:法律资料网 时间:2024-07-22 07:17:03  浏览:9760   来源:法律资料网
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国家税务局关于进一步对外开放的边境、沿海和内陆省会城市、沿江城市有关涉外税收政策问题的通知

国家税务总局


国家税务局关于进一步对外开放的边境、沿海和内陆省会城市、沿江城市有关涉外税收政策问题的通知
国税发[1992]218号

1992-09-18国家税务总局


各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局:

  最近,国务院决定对外开放乌鲁木齐、南宁、昆明、哈尔滨、长春、呼和浩特、石家庄、太原、合肥、南昌、郑州、长沙、成都、贵阳、西安、兰州、西宁、银川等十八个边境、沿海和内陆地区省会(首府)城市,重庆、岳阳、武汉、九江、芜湖等五个长江沿岸城市,实行沿海开放城市政策。根据中央进一步扩大对外开放的政策和国务院有关文件的规定,现将有关涉外税收政策问题明确如下: 
  一、在乌鲁木齐等十八个边境、沿海和内陆地区省会(首府)城市及重庆等五个长江沿岸城市市区投资兴办的外商投资企业(以下简称市区企业),凡属生产性的,减按24%的税率征收企业所得税。但从事下列项目的生产性外商投资企业,经国家税务局批准,可减按15%税率征收企业所得税:
  1.技术密集、知识密集型的项目;
  2.外商投资额在3000万美元以上,回收投资时间长的项目;
  3.能源、交通、港口建设的项目。
  二、对市区企业征收的地方所得税,需要给予减税、免税优惠的,由市人民政府决定。
  三、外商在中国境内没有设立机构而有来源于开放城市市区的股息、利息、租金、特许权使用费和其他所得,除依法免征所得税的以外,都减按10%的税率征收所得税。其中提供的资金、设备条件优惠,或者转让的技术先进,需要给予更多减税、免税优惠的,由市人民政府决定。
  四、市区企业作为投资进口、追加投资进口的本企业生产用设备、营业用设备、建筑用材料,以及企业自用的交通工具和办公用品,免征工商统一税。
  五、市区企业生产的出口产品,除原油、成品油和国家另有规定的以外,免征工商统一税;内销产品照章征税。
  六、市区企业进口的原材料、零配件、元器件、包装物料等,用于生产出口产品的部分,免征工商统一税;用于生产内销产品部分,照章征税。
  七、在市区企业中工作或者居住的外籍人员,携带进口自用的安家物品和交通工具,凭市人民政府主管部门的证明文件,在合理数量内免征工商统一税。
  八、上述有关外商投资企业所得税的减征、免征,自1992年度起执行;有关股息、利息、租金、特许权使用费及工商统一税的减征、免征,自1992年9月1日起执行。



国家税务总局

一九九二年九月十八日


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河北省人民代表大会常务委员会关于第一批废止地方性法规中若干行政许可规定的决定

河北省人大常委会


河北省人民代表大会常务委员会关于第一批废止地方性法规中若干行政许可规定的决定


(2004年7月22日河北省第十届人民代表大会常务委员会第十次会议通过 2004年7月22日河北省人民代表大会常务委员会公告第25号公布 自公布之日起施行)



河北省第十届人民代表大会常务委员会第十次会议审议了省人大常委会主任会议《关于提请审议废止以主任会议名义提请审议通过的地方性法规中若干行政许可规定》的议案和省人民政府《关于提请审议保留和取消地方性法规设定的行政许可项目及实施主体情况》的议案。根据《中华人民共和国行政许可法》的有关规定,省十届人大常委会第十次会议决定:废止《河北省计量监督管理条例》等34件地方性法规中的82项行政许可规定及相应的法律责任。

本决定自通过之日起施行。



附件:第一批废止的地方性法规中82项行政许可规定目录


┌──┬────────────────┬───────────────────┬──────────┐

│序号│ 行政许可事项 │ 设定行政许可事项的法规 │ 实施机关 │

├──┼────────────────┼───────────────────┼──────────┤

│ 1 │制造、修理计量器具许可证年度审核│《河北省计量监督管理条例》第九条 │省、市质量技术监督局│

├──┼────────────────┼───────────────────┼──────────┤

│ 2 │从事计量器具安装、改装业务的资格│《河北省计量监督管理条例》第十二条 │省、市质量技术监督局│

│ │审查 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ │产品质量检验机构、检测机构、社会│ │ │

│ 3 │公正计量机构和计量检定机构的年度│《河北省计量监督管理条例》第二十三条 │省质量技术监督局 │

│ │审核 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 4 │建设项目立项前环境影响说明的申报│《河北省建设项目环境保护管理条例》第九│省、市、县环保局 │

│ │登记 │条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 5 │建设项目立项前环境影响说明的审核│《河北省建设项目环境保护管理条例》第十│省、市、县环保局 │

│ │ │条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 6 │建设项目环境影响报告表填写单位资│《河北省建设项目环境保护管理条例》第十│省环保局 │

│ │格认可 │三条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 7 │建设项目试生产或试运转前的环保检│《河北省建设项目环境保护管理条例》第二│省、市、县环保局 │

│ │查 │十五条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 8 │建筑施工及其他特殊情况确需夜间作│《河北省环境保护条例》第三十五条 │省、市、县环保局 │

│ │业的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 9 │环境监测机构资质认证 │《河北省大气污染防治条例》第二十三条 │省环保局 │

├──┼────────────────┼───────────────────┼──────────┤

│ 10 │经济信息商品交易及中介活动经营资│《河北省经济信息市场管理条例》第八条 │县级以上经济信息管理│

│ │格审核 │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 11 │地质勘查资格登记 │《河北省地质勘查管理条例》第七条 │省国土资源厅 │

├──┼────────────────┼───────────────────┼──────────┤

│ 12 │地质勘察单位资格年检 │《河北省地质勘查管理条例》第十一条 │省国土资源厅 │

├──┼────────────────┼───────────────────┼──────────┤

│ 13 │海域使用权出租审批 │《河北省海域管理条例》第二十条 │县级以上海洋行政主管│

│ │ │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ │在城市建立经营公共交通等公用事业│ │ │

│ 14 │的单位及其专用设备和专用车辆的批│《河北省城市建设管理条例》第十六条 │城市建设行政主管部门│

│ │准 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 15 │道路旅客运输业户的年度审验 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 16 │道路客运班线(含高速公路客运班线│《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │、旅游班线等)的年度审验 │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 17 │汽车客运站年度审验 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 18 │道路货物运输业户的年审 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 19 │道路运输货物装卸业户的年审 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 20 │汽车维修业户的年审 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 21 │汽车综合性能检测站年审 │《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 22 │汽车维修检测从业人员上岗证的年审│《河北省道路运输管理条例》第十二条 │县级以上人民政府交通│

│ │ │ │行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 23 │设立卫生类民办教育机构审核 │《河北省民办教育条例》第十二条 │省卫生行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 24 │民办学校《办学许可证》年检 │《河北省民办教育条例》第四十条 │县级以上教育行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 25 │民办职业培训机构年度检查 │《河北省民办教育条例》第四十条 │县级以上劳动和社会保│

│ │ │ │障行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 26 │绘制、印刷标有中华人民共和国国界│《河北省测绘条例》第十七条 │省测绘局 │

│ │线地图及出版物的审查 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 27 │需报国务院测绘行政主管部门批准出│《河北省测绘条例》第二十条 │省测绘局 │

│ │版地图的初审 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 28 │向其他单位和个人提供未公开测绘成│《河北省测绘条例》第二十五条 │省测绘局 │

│ │果的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 29 │煤矿建设工程施工企业安全技术资格│《河北省实施〈中华人民共和国矿山安全法│煤矿安全监察局 │

│ │审查 │〉办法》第九条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 30 │矿山建设工程施工单位安全技术资格│《河北省实施〈中华人民共和国矿山安全法│省安全生产监督管理局│

│ │审查 │〉办法》第九条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 31 │建筑安装施工单位安全资格审查 │《河北省劳动安全卫生条例》第二十四条 │县级以上劳动行政主管│

│ │ │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 32 │人防通信设施为社会提供有偿服务批│《河北省实施〈中华人民共和国人民防空法│省通信行政主管部门 │

│ │准 │〉办法》第二十二条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 33 │国家级、省级旅游度假区审核 │《河北省旅游条例》第十二条 │省旅游局 │

├──┼────────────────┼───────────────────┼──────────┤

│ 34 │各类传播媒体报道具有重大影响的气│《河北省实施〈中华人民共和国气象法〉办│县级以上气象主管机构│

│ │象预报、灾害性天气警报的同意 │法》第十四条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 35 │进行人工增雨(雪)和防雹作业的批│《河北省实施〈中华人民共和国气象法〉办│省气象主管机构 │

│ │准 │法》第十五条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 36 │气象服务资格认证 │《河北省实施〈中华人民共和国气象法〉办│省气象主管机构 │

│ │ │法》第二十三条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 37 │省外考古单位、科研机构在我省境内│《河北省文物保护管理条例》第二十一条 │省文物局 │

│ │进行考古调查或发掘工作的同意 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 38 │考古勘探单位和考古勘探领队人员资│《河北省文物保护管理条例》第二十三条 │省文物局 │

│ │格认证 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 39 │全民所有的文物收藏单位的不够藏品│《河北省文物保护管理条例》第二十七条 │省文物局 │

│ │标准的文物和标本的处理 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 40 │到外省举办展览的审批 │《河北省文物保护管理条例》第三十五条 │省文物局 │

├──┼────────────────┼───────────────────┼──────────┤

│ │省专业主管部门制定本系统档案管理│ │ │

│ 41 │的业务规范和技术标准需经省档案行│《河北省档案工作条例》第十条 │省档案行政主管部门 │

│ │政管理部门审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 42 │省专业主管部门制定本专业档案管理│《河北省档案工作条例》第十条 │省档案行政主管部门 │

│ │的业务规范和技术标准 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 43 │机关、事业单位设置档案馆审核 │《河北省档案工作条例》第十二条 │省档案行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 44 │地方国家专门档案馆的档案接收和收│《河北省档案工作条例》第十二条 │县级以上档案行政主管│

│ │集范围的审定 │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 45 │地方国家专门档案馆设置的批准 │《河北省档案工作条例》第十二条 │省政府 │

├──┼────────────────┼───────────────────┼──────────┤

│ 46 │档案工作人员岗位资格认定 │《河北省档案工作条例》第十三条 │省档案行政主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 47 │省外单位在本省范围内承担地震安全│《河北省地震安全性评价管理条例》第十条│省或设区的市防震减灾│

│ │评价的资格验证 │ │主管部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 48 │颁发记者证 │《河北省新闻工作管理条例》第十八、十九│省新闻出版行政部门 │

│ │ │条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 49 │企业事业组织或者其他组织、公民举│《河北省新闻工作管理条例》第二十六条 │县级以上新闻出版行政│

│ │行新闻发布会登记 │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 50 │学校体育设施新建、改建、扩建批准│《河北省体育设施管理条例》第十四条 │县级以上体育行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 51 │学校体育设施拆迁批准 │《河北省体育设施管理条例》第十四条 │县级以上体育行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 52 │改变学校体育设施使用性质批准 │《河北省体育设施管理条例》第二十条 │县级以上体育行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 53 │减少学校体育设施原有面积批准 │《河北省体育设施管理条例》第二十条 │县级以上体育行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 54 │海上或内陆大水面收购水产品审批 │《河北省渔业管理条例》第二十三条 │县级以上渔业行政主管│

│ │ │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ │接受登记管理机关和科学技术管理部│《河北省科学技术社会团体条例》第三十六│ │

│ 55 │门委托,对所属科技社团进行资格审│条 │设区的市以上科协 │

│ │查 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 56 │建立独立的全民或者集体所有制企业│《河北省技术市场管理条例》第十二条 │县级以上科技行政部门│

│ │性质的技术贸易机构的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 57 │建立独立的全民或者集体所有制事业│《河北省技术市场管理条例》第十二条 │县级以上科技行政部门│

│ │性质的技术贸易机构的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 58 │建立私营和个体技术贸易机构的审批│《河北省技术市场管理条例》第十二条 │县级以上科技行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 59 │非独立技术贸易机构的审批 │《河北省技术市场管理条例》第十三条 │县级以上科技行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 60 │技术贸易机构变更、注销登记 │《河北省技术市场管理条例》第十五条 │原批准成立和注册部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 61 │技术市场管理机构所设的技术市场检│《河北省技术市场管理条例》第二十二条 │省科技行政部门 │

│ │查员的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 62 │技术合同登记机构审批 │《河北省技术市场管理条例》第二十六条 │省科技行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 63 │申办民营科技企业的审批 │《河北省民营科技企业管理条例》第九条 │县级以上科技行政部门│

├──┼────────────────┼───────────────────┼──────────┤

│ 64 │使用“科技开发”、“研究机构”等│《河北省民营科技企业管理条例》第十一条│科技行政部门 │

│ │与科研有关的企业名称的审批 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 65 │民营科技企业合并、分立、转产、转│《河北省民营科技企业管理条例》第十二条│县级以上科技行政部门│

│ │让、迁移等注册登记事项的核定 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 66 │民营科技企业年度审验 │《河北省民营科技企业管理条例》第二十五│科技行政部门 │

│ │ │条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 67 │清真食品准营证、清真食品标识牌的│《河北省清真食品管理条例》第八条 │县级以上民族宗教行政│

│ │审批 │ │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 68 │清真食品准营证和清真标识牌年检 │《河北省清真食品管理条例》第八条、第九│县级以上民族宗教行政│

│ │ │条 │部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 69 │酒类展览展销活动审核 │《河北省酒类商品监督管理条例》第五条 │省酒类监督管理局 │

├──┼────────────────┼───────────────────┼──────────┤

│ 70 │酒类商品批发许可证年检 │《河北省酒类商品监督管理条例》第十九条│省酒类监督管理局 │

├──┼────────────────┼───────────────────┼──────────┤

│ 71 │酒类商品零售许可证年检 │《河北省酒类商品监督管理条例》第十九条│各市、县(市)酒类监│

│ │ │ │督管理局 │

├──┼────────────────┼───────────────────┼──────────┤

│ 72 │对从事新能源生产经营的单位和个人│《河北省新能源开发利用管理条例》第十九│县级以上人民政府新能│

│ │登记 │条 │源管理机构 │

├──┼────────────────┼───────────────────┼──────────┤

│ 73 │对销售省外生产的新能源产品出具质│《河北省新能源开发利用管理条例》第二十│省新能源产品工程设施│

│ │量检测合格证 │一条 │质量监督检测中心站 │

├──┼────────────────┼───────────────────┼──────────┤

│ 74 │对已办理登记的肥料产品广告的内容│《河北省农业环境保护条例》第十五条 │省农业厅 │

│ │审查 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 75 │人才中介机构从业人员资格证书 │《河北省人才市场管理条例》第七条 │省人事行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 76 │《河北省人才中介服务许可证》年检│《河北省人才市场管理条例》第十一条 │省人事行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 77 │举办面向社会招生的中医学校、中医│《河北省发展中医条例》第十三条 │省中医药管理行政部门│

│ │班审核 │ │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 78 │设立中医临床科研机构审批 │《河北省发展中医条例》第二十一条 │省中医药管理行政部门│

│ │ │ │、科技行政部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 79 │非国家和省重点保护陆生野生动物或│《河北省陆生野生动物保护条例》第二十六│县级以上林业主管部门│

│ │其产品经营许可 │条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 80 │个体工商户、私营企业引进的科技人│《河北省支持和鼓励个体工商户私营企业发│所在地人民政府 │

│ │员申报所在地常住户口的审批 │展条例》第二十五条 │ │

├──┼────────────────┼───────────────────┼──────────┤

│ 81 │对营业性歌舞娱乐场所经理的考核 │《河北省人民代表大会常务委员会关于加强│县级以上人民政府文化│

│ │ │营业性歌舞娱乐场所管理的决定》第十一条│行政部门、公安部门 │

├──┼────────────────┼───────────────────┼──────────┤

│ 82 │重新申办文化市场经营许可证和歌舞│《河北省人民代表大会常务委员会关于加强│县级以上人民政府文化│

│ │厅安全合格证 │营业性歌舞娱乐场所管理的决定》第十六条│行政部门、公安部门 │

└──┴────────────────┴───────────────────┴──────────┘


MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE ——附加英文版

Hong Kong


MERCHANT SHIPPING (PREVENTION AND CONTROL OF POLLUTION) ORDINANCE
 (CHAPTER 413)
 ARRANGEMENT OF SECTIONS
  
  ion
  
  I    PRELIMINARY
  hort title
  nterpretation
  
  II    REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  egulations for the prevention and control of pollution
  enalty for taking detained ship to sea
  
  III   SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  pplication of Part III
  hipping casualties
  irections; right to recover in respect of unreasonable loss or
damage
  ffences in relation to section 6
  ervice of directions under section 6
  Enforcement of fines
  Saving of rights of action, etc.
  
  IV    SAVINGS, AMENDMENTS AND REPEALS
  Savings, amendments and repeals
  
  dule. (Omitted)
  
  rdinance to provide for the prevention and control of pollution 
from
  s and for incidental or related matters.
  January 1991] L. N. 14 of 1991
 PART I PRELIMINARY
  
  hort title
  Ordinance may be cited as the Merchant Shipping 
(Prevention and
  rol of Pollution) Ordinance.
  nterpretation
  his Ordinance, unless the context otherwise requires--
  trol" includes contain and reduce;
  ector" means the Director of Marine;
  charge" means any release, howsoever caused, from a ship and 
includes
  escape, disposal, spilling, leaking, pumping, emitting or 
emptying;
  does not include--
  dumping within the meaning of the Convention on the 
Prevention of
  ne Pollution by Dumping of Wastes and Other Matter signed in
London on
  ovember 1972; or
  any release directly arising from the exploration, 
exploitation and
  ciated off-shore processing of sea-bed mineral resources; or
  any release for the purposes of legitimate scientific research 
into
  ution abatement or control;
  g Kong ship" means--
  a ship registered in Hong Kong; and
  a vessel required to be licensed under Part IV of the Shipping 
and
  Control Ordinance (Cap. 313);
  " means oil of any description and includes spirit produced from 
oil
  ny description and also includes coal tar;
  p" means a vessel of any type whatsoever operating in the 
marine
  ronment and includes a hydrofoil, hovercraft, submersible or 
floating
  t and a fixed or floating platform.
 PART II REGULATIONS FOR THE PREVENTION AND CONTROL OF POLLUTION
  
  egulations for the prevention and control of pollution
  In this section--
  vention" means the International Convention for the 
Prevention of
  ution from Ships (including its protocols, annexes and 
appendices)
  h constitutes Attachment 1 to the Final Act of the 
International
  erence on Marine Pollution signed in London on 2 November 
1973, as
  fied by any international agreement referred to in subsection (2)
(b)
  );
  tocol" means the Protocol (including the annex thereto) 
relating to
  Convention which constitutes Attachment 2 to the Final Act 
of the
  rnational Conference on Tanker Safety and Pollution Prevention 
signed
  ondon on 17 February 1978, as modified by any international 
agreement
  rred to in subsection (2) (b) (iii); "substance other 
than oil"
  udes sewage and garbage of any kind.
  The Governor in Council may make regulations--
  relating to the prevention or control of pollution of the sea or
other
  rs by oil, or any substance other than oil, from ships; and
  for giving effect to--
  the Convention;
  the Protocol; and
  ) any other international agreement (whether made by 
resolution or
  rwise) which relates to the prevention or control of pollution
of the
  or other waters by oil, or any substance other than oil, from 
ships
  which applies to Hong Kong, including any agreement which
modifies any
  r such agreement.
  Regulations made under this section may be expressed to apply--
  to Hong Kong ships, wherever they may be; and
  to other ships while they are within the waters of Hong Kong.
  
  Regulations made under this section may provide that the 
regulations,
  ny provisions thereof, shall come into force on a date 
specified in
  regulations which is earlier than the date on which the 
international
  ement to which the regulations relate comes into force.
  Without limiting the generality of subsection (2), 
regulations made
  r this section may include provisions--
  for the approval of documents, the appointment of 
surveyors, the
  ying out of surveys and inspections and the rendering 
of other
  ices for the purposes of the regulations, whether in Hong 
Kong or
  where, and for the issue, duration, effect and 
recognition of
  ificates for those purposes;
  for the keeping, carriage and inspection of record books and 
other
  rds of operations involving oil, or any substance other than oil, 
on
  d ships;
  for the prohibition, regulation and control of the 
loading and
  iage on board ships, and the unloading or discharge from ships,
of oil
  ny substance other than oil and for procedures relating thereto;
  for the design and construction of, and the equipment and fittings 
on
  d, ships carrying oil or any substance other than oil;
  for the compulsory reporting of incidents involving pollution 
or the
  at of pollution for the purpose of giving effect to Protocol I
  visions concerning reports on incidents involving harmful 
substances)
  he Convention;
  for the payment of fees (whether prescribed under this Ordinance, 
the
  hant Shipping Ordinance (Cap. 281) or otherwise) in respect 
of any
  ey, inspection, certificate, service or other matter provided 
for by
  regulations;
  that contraventions of the regulations shall be offences
punishable by
  lties not exceeding--
  on conviction upon indictment, a fine of $5,000,000 and, in the 
case
  n individual, imprisonment for 2 years;
  on summary conviction, a fine of $500,000;
  that in the case of any such contravention an offence is committed
by-
  the master and the owner of the ship concerned; and
  where the contravention is due to the act or omission of 
another
  on, that person;
  for denying entry of any ship to the waters of Hong Kong in respect
of
  h any such contravention is believed to have occurred;
  for detaining any ship in respect of which any such 
contravention is
  eved to have occurred and for notifying the relevant consular
officer
  any) of the detention and of any proceedings against the ship;
and
  for the admission of prescribed or specified documents and 
certified
  es of documents as evidence in legal proceedings,
  the regulations may--
  make different provisions for different circumstances or in 
relation
  ifferent classes or descriptions of ships;
  provide for exemptions from any provisions of the 
regulations in
  ect of different classes or descriptions of ships;
  ) provide for the granting by the Director, on such terms (if any) 
as
  ay specify, of exemptions from any provisions of the 
regulations in
  ect of any ship, or class or description of ships, and 
for the
  ration or cancellation of any such exemption;
  provide for the approval by the Director of equivalent 
fittings,
  pment or procedures as alternatives to those prescribed;
  provide for the delegation of powers exercisable and 
functions
  ormable by virtue of the regulations;
  provide for the application of the regulations to the Crown; and
  ) include such incidental, supplemental and transitional
provisions as
  ar to the Governor in Council to be expedient for the purposes
of the
  lations.
  
  Any fees prescribed under this Ordinance--
  may be fixed at levels which provide for the recovery of 
expenditure
  rred or likely to be incurred by the Government or other authority 
in
  tion generally to the administration, regulation and control of 
Hong
  ships and of ports, ships and navigation in the waters of Hong 
Kong,
  shall not be limited by reference to the amount of 
administrative or
  r costs incurred or likely to be incurred in the provision 
of any
  icular service, facility or matter; and
  may, without prejudice to the generality of paragraph (a), be
fixed at
  erent amounts in relation to different sizes of ship, whether
measured
  onnage, length or otherwise, or in relation to different 
classes,
  s or descriptions of service, facility or ship.
  
  enalty for taking detained ship to sea
  Where a ship is authorized or ordered to be detained under
regulations
  under this Part, and after such detention or after service on 
the
  er of any notice of or order for such detention, the ship proceeds 
or
  mpts to proceed to sea before having been released by a 
competent
  ority, the master of the ship commits an offence and is liable 
to a
  of $500,000 and to imprisonment for 2 years; and if the 
owner or
  t or any person who sends the ship to sea is party or privy to 
the
  nce he also commits an offence and is liable to the same
punishment.
  Where a ship proceeds to sea in contravention of subsection (1)
whilst
  ng on board a public officer who is acting in the execution of 
his
  , the master and owner of the ship--
  in addition to any punishment to which they may be liable 
under
  ection (1), both commit an offence against this subsection 
and are
  liable to imprisonment for 6 months and to a fine of $20,000 and 
an
  tional fine of $1,000 for each day during the period from the date 
on
  h the ship proceeded to sea until the date on which the 
officer
  rns to Hong Kong or, if he does not return directly to Hong 
Kong,
  d have returned if he had travelled by the quickest practicable
route;
  
  are jointly and severally liable to pay to the Government all
expenses
  dental to the taking of the officer to sea and to securing his 
return
  ong Kong.
  Expenses referred to in subsection (2) (b) may be recovered as
if they
  a fine imposed by a magistrate.
 PART III SHIPPING CASUALTIES INVOLVING A RISK OF POLLUTION
  
  pplication of Part III
  Subject to subsections (2) and (3), this Part shall apply in 
relation
  ll ships whether within or outside the waters of Hong Kong.
  As respects a ship which--
  is not a Hong Kong ship; and
  is for the time being outside the waters of Hong Kong,
  power conferred on the governor by section 6 (2) to give 
directions
  only be exercised in relation to--
  an individual who is a British citizen, a British 
Dependent
  itories citizen, a British Overseas citizen or who under the Hong
Kong
  tish Nationality) Order 1986 (App. III, p. EG1) is a British
National
  rseas); or
  a body corporate which is established under the laws of Hong 
Kong,
  section 8 (2) shall apply to such an individual or body 
corporate
  .
  No direction under section 6 (2) shall apply to any vessel 
of Her
  sty's navy or to any ship not forming part of Her Majesty's navy
which
  ngs to Her Majesty or is held by any person on behalf of or for 
the
  fit of the Crown in right of Her Majesty's Government in the 
United
  dom or Her Majesty's Government in Hong Kong, and no action shall 
be
  n under section 6 (4) or (5) as respects any such vessel or ship.
  
  hipping casualties
  The powers conferred by this section may be exercised where--
  an accident has occurred to or in a ship; and
  in the opinion of the Governor--
  oil, or any substance other than oil, from the ship will or may 
cause
  ution on a large scale in Hong Kong or in the waters of Hong Kong;
  if the ship is one referred to in section 5 (2), the 
danger of
  ution is grave and imminent; and
  ) the exercise of the powers conferred by this section is 
urgently
  ed.
  For the purpose of preventing or reducing pollution, or the 
risk of
  ution, the Governor may give directions as respects the ship or 
its
  o--
  to the owner of the ship, or to any person in possession or control
of
  ship; or
  to the master of the ship; or
  to any salvor in possession of the ship, or to any person who is 
the
  ant or agent of any such salvor, and who is in charge of the 
relevant
  age operation.
  Directions under subsection (2) may require the person to whom 
they
  given to take, or refrain from taking, any action of 
any kind
  soever, and without limiting the generality of the 
foregoing the
  ctions may require--
  that the ship is to be, or is not to be, moved--
  to or from a specified place, area or locality;
  over a specified route; or
  that any oil or other cargo is to be, or is not to be, unloaded 
or
  harged; or
  that specified salvage measures are to be, or are not to be, taken.
  If in the opinion of the Governor the powers conferred by
subsection
  are, or have proved to be, inadequate for the purpose, the 
Governor
  for the purpose of preventing or reducing pollution, or the risk 
of
  ution, take, as respects the ship or its cargo, any action of any
kind
  soever, and without limiting the generality of the 
foregoing the
  rnor may--
  do anything he has power to require to be done by a direction 
under
  ection (2);
  cause operations to be undertaken for the sinking or 
destruction of
  ship, or any part of it, of a kind which is not within the means 
of
  person to whom he may give such a direction;
  cause operations to be undertaken which involve taking over
control of
  ship.
  The powers of the Governor under subsection (4) may also be 
exercised
  uch persons as may be authorized in that behalf by the Governor.
  A person concerned in complying with directions given, or in 
action
  n, under this section shall use his best endeavours to avoid risk 
to
  n life.
  Nothing in this section shall derogate from or affect any 
right or
  r of the Government existing apart from this section whether 
under
  rnational law or otherwise.
  
  Any action taken as respects a ship which is under arrest 
or as
  ects the cargo of such a ship, being action taken under a 
direction
  n under subsection (2), or under subsection (4) or (5)--
  does not constitute contempt of court; and
  shall not constitute a ground or cause of action in legal 
proceedings
  ituted against the Government.
  In this section--
  ident" includes the loss, stranding, abandonment of or damage 
to a
  ; "any substance other than oil" means--
  any substance specified in an order made under subsection (10);
and
  any other substance which is liable to create a hazard to 
human
  th, to harm living resources and marine life, to damage 
amenities or
  nterfere with other legitimate uses of the sea;
  cified", in relation to a direction under subsection (2), 
means
  ified in the direction.
  The Governor may, by order published in the Gazette, 
specify any
  tance for the purposes of the definition of "any substance other 
than
  in subsection (9).
  
  irections; right to recover in respect of unreasonable loss or
damage
  If any action taken under a direction under section 6 (2), or 
under
  ion 6 (4) or (5)--
  was not reasonably necessary to prevent or reduce pollution or,
as may
  ppropriate, the risk of pollution; or
  was such that the good it did or was  likely  to 
do  was
  roportionately less than the expense incurred, or damage suffered, 
as
  sult of the action,
  rson incurring expense or suffering damage as a result of the 
action,
  f himself having taken the action, shall be entitled to 
claim and
  ver compensation from the Government.
  In determining whether subsection (1) applies in a particular 
case,
  unt shall be taken of--
  the extent and risk of pollution if the action had not been taken;
  the likelihood of the action being effective; and
  the extent of the damage which has been caused by the action.
  Any reference in this section to the taking of any action 
includes a
  rence to a compliance with a direction not to take some 
specified
  on.
  ffences in relation to section 6
  A person to whom a direction is given under section 6 (2) who fails
to
  ly with any requirement of the direction, commits an offence.
  A person who wilfully obstructs any person who is--
  acting on behalf of the Governor in connection with the 
giving or
  ice of a direction under section 6 (2);
  acting in compliance with such a direction; or
  acting under subsection (4) or (5) of that section,
  its an offence.
  In proceedings for an offence under subsection (1), it shall 
be a
  nce for the accused to prove that--
  he used all due diligence to secure compliance with the direction;
or
  he had reasonable cause for believing that such compliance would 
have
  lved a serious risk to human life.
  A person who commits an offence under this section is liable-
-
  on conviction upon indictment, to a fine of $5,000,000;
  on summary conviction, to a fine of $500,000.
  ervice of directions under section 6
  If the Governor is satisfied that a company or other body
corporate is
  one to which section 338 or 356 of the Companies Ordinance (Cap. 
32)
  ies so as to authorize the service of a direction on that body 
under
  er of those sections, he may give a direction under section 6 (2)--
  to that body, as the owner of, or the person in possession or 
control
  a ship, by serving the direction on the master of the ship; or
  to that body, as a salvor, by serving the direction on the person 
in
  ge of the salvage operations.
  For the purpose of giving or serving a direction under section 
6 (2)
  r on any person on a ship, a person acting on behalf of the 
Governor
  l have the right to go on board the ship.
  
  Enforcement of fines
  e a fine imposed in proceedings against the owner or master of
a ship
  an offence under this Part is not paid at the time ordered by 

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