北京市地方税务局、北京市财政局关于印发《无原值房产计税价值核定办法》的通知
北京市地方税务局、北京市财政局
北京市地方税务局、北京市财政局关于印发《无原值房产计税价值核定办法》的通知
（京地税地[2003]624号）
各区、县地方税务局、财政局、市地方税务局各直属分局：
为加强我市无原值房产征收房产税和城市房地产税工作，规范对无原值房产核定房产计税价值的工作程序，根据《中华人民共和国房产税暂行条例》、《城市房地产税暂行条例》及其他相关文件规定，市局与市财政局制定了《无原值房产计税价值核定办法》，现印发给你们，并结合实际情况提出以下要求，请一并依照执行。
一、无原值房产是指由于各种原因，纳税人会计帐簿中无房产原值记载，无法向税务机关提供应税房产原始价值的房产或房产原值明显偏低的房产。
二、纳税人取得、使用无原值房产，应在取得或使用之日起30日内，填写《无原值应税房产计税价值核定申请表》，报主管地方税务机关核定。
三、主管地方税务机关接到纳税人报送的《无原值应税房产计税价值核定申请表》后，应在7个工作日内，核定应税房产计税价值及年应纳房产税、城市房地产税税额,并书面通知纳税人。
四、地方税务机关核定的房产计税价值，在计算应纳房产税时，不再减除30%；在计算应纳城市房地产税时，应纳税款不再减免30%。
五、本办法自2004年1月1日起执行。以前规定与本办法相抵触的一律废止。
六、对2003年12月31日前已由地方税务机关根据有关规定核定房产计税价值的纳税人，应在2004年3月31日前到主管税务机关办理重新核定手续。
附件：1.区位等级修正系数表（略）
2.用途修正系数表（略）
3.层次结构修正系数表（略）
4.无原值应税房产价值核定申请表（略）
5.无原值应税房产价值核定表（略）
6.无原值应税房产价值核定通知（略）
二○○三年十一月二十四日
无原值房产计税价值核定办法
第一条 为了合理确定本市无原值房产的计税价值，规范本市无原值房产计税价值核定工作，特制定本办法。
第二条 本办法适用于纳税人会计资料不全导致房产无原值记录或纳税人申报的房产原值明显偏低的情况，未竣工先使用的应税房产和活动房不在此范围。
第三条 无原值房产计税价值核定的计算公式：
无原值房产计税价值=测算基数×区位等级修正系数×房屋用途修正系数×层次、结构修正系数×房屋建筑面积×成新度修正系数×70%
第四条 测算基数的涵义。
测算基数是指五级区域低层办公房产不考虑70%扣减额的价格。2004年的测算基数暂定为1200元/平方米。
第五条 房屋建筑面积的确定：
以应税房屋所有权证上注明的建筑面积为准。如没有房屋所有权证，以纳税人提供的可证明其房屋建筑物建筑面积的文件为准。如纳税人不提供相关文件，可由主管地方税务机关指定的测量部门进行测量确定。
第六条 区位等级系数的确定：
依照城镇土地使用税土地级别的确定方法确定应税房产的区位等级。应税房产的区位等级确定后，在区位等级系数表中查取应税房产的区位等级系数。
第七条 房屋用途修正系数的确定：
依据房屋所有权证和土地使用权证上载明的用途确定。如没有房屋所有权证和国有土地使用证，以规划部门出具的相关文件确定 。没有上述文件的，主管地方税务机关根据房屋的实际用途进行认定。应税房产的用途确定后，在用途修正系数表中查取相应的用途修正系数。
第八条 层次、结构修正系数
层次的确定：三层以下（含三层）为低层，四至六层（含六层）为多层，六层以上为高层；
结构的确定：以应税房产房屋所有权证注明的结构为准。如没房屋所有权证，以纳税人提供的资料并结合主管地方税务机关鉴定的结果为准。
应税房产的层次、结构确定后，在层次结构修正系数表中查取层次结构修正系数。
第九条 成新度修正系数的确定
根据应税房产的建成年代，确定其成新度修正系数。1980年以前建成的应税房产成新度修正系数为0.5, 1981年至1994年之间建成的应税房产成新度修正系数为0.7, 1995年以后的应税房产不进行成新度修正。
第十条 本办法的测算基数和各类修正系数将根据经济发展和城市建设水平定期测算并修正。
第十一条 无原值房产计税价值核定工作程序：
（一）拥有无原值应税房产的纳税人向主管地方税务机关申领并填写《无原值应税房产计税价值核定申请表》，向主管地方税务机关申请核定无原值应税房产计税价值。
（二）主管地方税务机关按照本办法核定纳税人无原值房产的计税价值，并将核定结果填入《无原值应税房产计税价值核定表》，并同时打印《无原值应税房产计税价值核定通知书》。
（三）主管地方税务机关将《无原值应税房产计税价值核定通知书》及《无原值应税房产计税价值核定表》送达纳税人，通知纳税人计税价值核定结果。
第十二条 本办法由北京市地方税务局负责解释。
MARITIME TRAFFIC SAFETY LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版
The Standing Committee of the National People's Congress
MARITIME TRAFFIC SAFETY LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the Second Meeting of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 7 of the
President of the People's Republic of China on September 2, 1983, and
effective as of January, 1, 1984)
Contents
Chapter I General Provisions
Chapter II Inspection and Registration of Vessels
Chapter III Personnel on Vessels and Installations
Chapter IV Navigation, Berthing and Operations
Chapter V Safety Protection
Chapter VI Transport of Dangerous Goods
Chapter VII Rescue from Disasters at Sea
Chapter VIII Salvage and Removal of Sunken and Drifting Objects
Chapter IX Investigation and Handling of Traffic Accidents
Chapter X Legal Liability
Chapter XI Special Provisions
Chapter XII Supplementary Provisions
Chapter I General Provisions
Article 1
This law is formulated in order to strengthen the control of maritime
traffic; ensure the safety of vessels, installations, human life and
property; and safeguard the rights and interests of the state.
Article 2
This Law shall apply to all vessels, installations and personnel and to
the owners and managers of such vessels and installations that navigate,
berth or operate in the coastal waters of the People's Republic of China.
Article 3
The harbour superintendence agencies of the People's Republic of China
shall be the competent authorities responsible for the unified supervision
and administration of traffic safety in the coastal waters.
Chapter II Inspection and Registration of Vessels
Article 4
Vessels and their major equipment relating to navigation safety must have
valid technical certificates issued by vessel inspection departments.
Article 5
A vessel must have a certificates showing its nationality, a vessel
registry certificate or a vessel licence.
Chapter III Personnel on Vessels and Installations
Article 6
Vessels shall be manned with qualified crew members according to a
standard quota to ensure the vessels' safety.
Article 7
The captain, chief engineer, pilot, engineers, radio and telephone
operators and similar personnel on board seaplanes or submersibles must
hold valid job certificates. All other crew members must undergo
specialized technical training required for their work.
Article 8
In accordance with state provisions, all installations shall be provided
with personnel who have mastered the techniques of collision avoidance,
signalling, communications, fire control, life-saving and other
operations.
Article 9
All personnel on vessels and installations must observe relevant rules and
regulations concerning maritime traffic safety, follow the operating rules
and ensure the safety of the vessels and installations in navigation,
berthing and operations.
Chapter IV Navigation, Berthing and Operations
Article 10
While navigating, berthing or carrying out operations, vessels and
installations must abide by the relevant laws, administrative statutes and
rules and regulations of the People's Republic of China.
Article 11
Non-military vessels of foreign nationality may not enter the internal
waters and harbours of the People's Republic of China without the approval
of its competent authorities. However, under unexpected circumstances such
as critical illness of personnel, engine breakdown or the vessels being in
distress or seeking shelter from weather when they do not have the time to
obtain approval, they may, while entering China's internal waters of
harbour, make an emergency report to the competent authorities and shall
obey its directions.
Military vessels of foreign nationality may not enter the territorial
waters of the People's Republic of China without the approval of the
Government of the People's Republic of China.
Article 12
Vessels sailing on international routes that enter and leave the harbours
of the People's Republic of China must accept inspection by the competent
authorities. Vessels of Chinese nationality sailing on domestic routes
that enter and leave such harbours must obtain port entry and departure
visas.
Article 13
Vessels of foreign nationality entering and leaving a harbour of the
People's Republic of China, navigating or shifting berths in the harbour
area, or approaching or leaving mooring points or loading spots outside
the harbour must be navigated by a pilot designated by the competent
authorities.
Article 14
When entering or leaving harbours or passing through controlled traffic
areas, crowded navigable areas or areas where navigational conditions are
restricted, vessels must observe the special regulations promulgated by
the Government of the People's Republic of China or by the competent
authorities.
Article 15
Vessels shall be prohibited from entering or passing through restricted
navigation zones unless specially permitted by the competent authorities.
Article 16
Towing operations on the open sea involving large-sized installations and
mobile platforms must undergo towing inspection conducted by vessel
inspection departments and be reported to the competent authorities for
examination and approval.
Article 17
If the competent authorities finds the actual condition of a vessel to be
not in conformity with what is stated in the vessel's certificates, it
shall have the right to require the vessel to apply for a new inspection
or notify its owner or manager to adopt effective safety measures.
Article 18
If the competent authorities believes that a vessel presents a menace to
the safety of a harbour, it shall have the right to forbid the vessel from
entering the harbour or to order it to leave the harbour.
Article 19
The competent authorities shall have the right to forbid a vessel or an
installation from leaving the harbour or order it to suspend its voyage,
change its route or cease its operations under any one of the following
circumstances:
(1) if it violates any law, administrative statute or other rule or
regulation of the People's Republic of China;
(2) if it is in a condition unsuitable for navigation or towing;
(3) if it was involved in a traffic accident and has not completed the
necessary formalities;
(4) if it has not paid the fees that are due or furnished appropriate
security to the competent authorities or the department concerned: or
(5) if the competent authorities considers that there are other
circumstances that will jeopardize or might jeopardize maritime traffic
safety.
Chapter V Safety Protection
Article 20
Construction operations to be carried out on the surface or underwater in
coastal waters and the demarcation of corresponding safe operation zones
must be reported to the competent authorities for examination and approval
and must be publicly announced. Vessels not involved in the construction
project may not enter the safe operation zones. The construction unit may
not enlarge such zones without authorization. When shore lines are to be
used in harbour areas or when construction work, including overhead
operations, is to be carried out on the sea surface or underwater in such
areas, the plan and a drawing thereof must be submitted to the competent
authorities for examination and approval.
Article 21
The designation of restricted navigation zones in coastal waters must be
approved by the State Council or the competent authorities. However, the
designation of restricted navigation zones for military purposes shall be
approved by the competent department of the state in charge of military
affairs.
The restricted navigation zones shall be announced by the competent
authorities.
Article 22
Without the approval of the competent authorities, no installations may be
established or constructed, nor may any activities that hinder
navigational safety be carried out in harbour areas, anchorages,
navigation lanes, or crowded navigable areas, as well as in navigation
routes announced by the competent authorities.
With respect to any installations which have been established or
constructed in the above-mentioned areas without authorization, the
competent authorities shall have the right to order their owners to remove
or dismantle the installations within a given period of time.
Article 23
It shall be forbidden to damage navigation aids or navigational
facilities. Whoever has damaged navigation aids or navigational facilities
shall immediately report the damage to the competent authorities and be
liable for compensation.
Article 24
Vessels and installations shall promptly make a report to the competent
authorities if they discover any of the following situations:
(1) If navigation aids or navigational facilities malfunction or become
abnormal;
(2) if an obstacle or drifting object jeopardizing the safety of
navigation is discovered; or
(3) if there are other abnormal situations jeopardizing the safety of
navigation.
Article 25
No obstacle affecting the efficacy of navigation aids may be erected or
installed in areas surrounding the aids. Any lights in the vicinity of the
navigation aids or navigational lanes that jeopardize navigation safety
shall be properly screened.
Article 26
When removing or dismantling installations, salvaging or removing sunken
ships or objects, and handling the finishing operations of underwater
projects, no hidden dangers shall be left to menace navigational or
operational safety. Before the aforesaid operations have been properly
completed, their owners or managers must be responsible for erecting
markers as required and making an accurate report to the competent
authority on the type, shape, size and location of the obstacle and the
depth of water over it.
Article 27
Safety administration must be strengthened with respect to harbour
wharves, mooring points and loading spots outside of harbour areas as well
as ship locks, so that they are always kept in good condition.
Article 28
To meet the requirements of maritime traffic safety, the competent
authority shall fix and adjust traffic control areas and harbour
anchorages. The designation of anchorages outside of harbour areas shall
be announced by the competent authority after the report relative thereto
has been submitted to and approved by higher authorities.
Article 29
The competent authorities shall, in accordance with relevant provisions of
the state, be responsible for issuing navigational warnings and
navigational notices.
Article 30
In order to ensure the safety of navigation, berthing and operations, the
departments concerned shall maintain unimpeded communications facilities,
ensure distinct and effective navigation aids and navigational facilities
and, in a timely manner, provide offshore meteorological forecasts and
necessary books and reference materials concerning maritime navigation.
Article 31
When vessels and installations are involved in accidents that jeopardize
or may jeopardize traffic safety, the competent authorities shall have the
right to take necessary, compulsory measures to deal with the matter.
Chapter VI Transport of Dangerous Goods
Article 32
When vessels or installations store, load, unload or transport dangerous
goods, they must maintain safe and reliable equipment and conditions and
observe the state provisions governing the control and transport of
dangerous goods.
Article 33
When vessels load and transport dangerous goods, they must go through the
procedures for declaration to the competent authorities and they may not
enter or leave the harbour or load or unload until approval has been
obtained.
Chapter VII Rescue from Disasters at Sea
Article 34
When vessels, installations or aircraft are in distress, they shall, in
addition to issuing distress signals calling for help, use the quickest
method possible to report to the competent authorities the time and place
of the accident, the extent of damage, the assistance required and the
cause of the accident.
Article 35
Vessels, installations or aircraft in distress and their owners or mangers
shall take all effective measures to organize their own rescue efforts.
Article 36
When vessels or installations in the vicinity of the scene of an accident
receive a distress signal or discover that people's lives are endangered,
they shall do their best to rescue the people in distress insofar as their
own safety is not seriously endangered, and promptly report to the
competent authorities the situation at the scene, their own names, call
numbers and positions.
Article 37
Vessels or installations involved in a collision shall exchange their
names, nationalities and ports of registry and do their best to rescue
personnel in distress. The vessels involved may not leave the scene of
the accident without authorization, insofar as their own safety is not
seriously endangered.
Article 38
Upon receiving a request for rescue, the competent authorities shall
immediately organize a rescue operation. All units concerned and vessels
or installations in the vicinity of the scene must act under the orders of
the competent authorities.
Article 39
When a foreign country intends to dispatch vessels or aircraft into the
territorial waters or the airspace over the territorial waters of the
People's Republic of China to search for and rescue vessels or people in
distress, it must obtain the approval of the competent [Chinese]
authorities.
Chapter VIII Salvage and Removal of Sunken and Drifting Objects
Article 40
With respect to sunken or drifting objects that may affect the safety of
navigation and the management of navigation lanes, as well as those
constituting a threat of explosion, the owners or managers thereof shall
salvage and remove such objects within a deadline set by the competent
authorities. Otherwise, the competent authorities shall have the right to
take measures to compel the salvage and removal of the objects, and their
owners or managers shall bear all the expenses incurred thereby.
The provisions of this Article shall not prejudice the rights of the
owners or managers of the sunken or drifting objects to demand
compensation from third parties.
Article 41
No sunken vessels or sunken objects in the coastal waters may be salvaged
or dismantled without the approval of the competent authorities.
Chapter IX Investigation and Handling of Traffic Accidents
Article 42
Any vessel or installation involved in a traffic accident shall submit a
written accident report and relative materials to the competent
authorities and accept its investigation and handling of the accident.
While being investigated by the competent authorities the parties involved
in the accident and relevant personnel must give a truthful account of
circumstances at the scene of the accident and other relevant information.
Article 43
In the event of a traffic accident that involves a vessel or installation,
the competent authorities shall ascertain the cause of the accident and
fix the responsibility for it.
Chapter X Legal Liability
Article 44
The competent authorities shall, in the light of the circumstances, impose
one or more of the following penalties on anyone who violates this Law:
(1) warnings;
(2) withholding or revoking work certificates; or
(3) fines.
Article 45
If a party does not accept the penalty of a fine or revocation of his work
certificate imposed by the competent authorities, he may bring suit in a
people's court within 15 days after receiving notification of the penalty.
If he neither brings suit nor complies with the penalty upon the
expiration of that period, the competent authorities shall request
compulsory enforcement from the people's court.
Article 46
A civil dispute arising from a maritime traffic accident may be settled
through mediation by the competent authorities. If the parties are
unwilling to have the case mediated or if the mediation is unsuccessful,
the parties may bring suit in the people's court. Parties to a case
involving foreign interests may also submit the case to an arbitration
agency for mediation, in accordance with the written agreement concluded
between them.
Article 47
Those whose violation of this Law constitutes a crime shall be
investigated for their criminal responsibility by judicial organs in
accordance with the Law.
Chapter XI Special Provisions
Article 48
Within the waters of fishing harbours, the state fisheries administration
and fishing harbour superintendence agencies shall exercise the functions
and powers of the competent authorities as provided in this Law, being
responsible for the supervision and administration of traffic safety and
for the investigation and handling of traffic accidents between fishing
vessels in coastal waters. Concrete measures for implementation shall be
separately prescribed by the State Council.
Article 49
The internal administration of offshore military jurisdictional areas and
military vessels and installations, the administration of surface and
underwater operations carried out for military purposes, and the
inspection and registration of public security vessels, the provision of
their personnel and the issuing of their port entry and departure visas
shall be separately prescribed by the relevant competent departments of
the state in accordance with this Law.
Chapter XII Supplementary Provisions
Article 50
For the purpose of this Law, the definitions of the following terms are:
"Coastal waters" means the harbours, inland waters, territorial waters and
all other sea areas under the jurisdiction of the state along the seacoast
of the People's Republic of China.
"Vessels" means all types of displacement or non-displacement ships,
rafts, seaplanes, submersibles and mobile platforms.
"Installations" means all types of surface and underwater structures or
installations, whether fixed or floating, and fixed platforms.
"Operations" means investigations, exploration, exploitation, survey
construction, dredging, demolition, rescue, salvage, towing, fishing,
aquatic breeding, loading and unloading, scientific experimentation and
other surface and underwater operations.
Article 51
The competent department of the State Council shall, on the basis of this
Law, formulate rules for its implementation, which shall go into effect
after being submitted to and approved by the State Council.
Article 52
In cases of conflict between laws and regulations pertaining to maritime
traffic safety hitherto promulgated and this Law, this Law shall prevail.
Article 53
This Law shall go into effect on January 1, 1984.
Important Notice:
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.
