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试驾交通事故中销售商责任之认定/谈卫峰

作者:法律资料网 时间:2024-07-03 03:41:35  浏览:8784   来源:法律资料网
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【案情回放】

2010年9月23日上午11时50分许,被告姚某在参加被告上海某汽车销售服务有限公司(以下简称“某汽销公司”)的试乘试驾活动中,驾驶该公司名下的一辆轿车与驾驶电动自行车的原告任某相撞,原告车损人伤。被告姚某的试驾路线由某汽销公司指定,并有该公司的工作人员在副驾驶位置上于试驾途中进行相应操控提示。交警部门认定被告姚某负本起事故全部责任,原告不负事故责任。原告的伤情由上海市东方医院司法鉴定所鉴定为构成八级伤残。涉案车辆在被告太平财产保险有限公司上海分公司(以下简称“太平保险上海公司”)处投保了交强险,事故发生在保险期限内。被告姚某、某汽销公司之间签有一份《试乘试驾同意书》,其中约定试驾期间姚某必须服从某汽销公司的一切指示,并按照规定试驾路线行驶,对试驾造成的事故责任由试驾人自行承担。原告要求两被告对超过交强险限额的损失承担连带赔偿责任。

上海市浦东新区人民法院经审理认为,原告的合理经济损失,应先由被告太平保险上海公司在交强险的责任限额内承担赔偿责任;至于超出交强险责任限额的损失部分,因被告姚某、某汽销公司共同支配、操控了本案肇事车辆,并获取各自的运行利益,故应由两被告共同承担。某汽销公司不服该判决,提起上诉。二审法院认为某汽销公司在预防和减少危险发生方面存在一定过错;《试乘试驾同意书》关于责任承担的格式条款应认定为无效,且不能对抗交通事故中的受害人。二审驳回上诉,维持一审判决。


【不同观点】

试乘试驾引发的机动车交通事故案件是近年来机动车交通事故责任纠纷中较为新型且数量呈现上升之势的案件类型,由于法律对此的规定并不明确,亟待有关各方关注、反思及防范。本案的争议焦点是汽车销售商对于试驾导致的交通事故是否应当承担交强险责任限额之外的赔偿责任,各方对此有不同的意见。

汽车销售商观点:试驾者与汽车销售商已就试驾造成的事故责任承担进行了相应的约定,而且试驾者为交通事故涉案车辆的实际使用人,汽车销售商仅为车辆的所有人,在事故中并不存在过错,根据我国侵权责任法第四十九条的规定,不应承担相应的赔偿责任。

被告某汽销公司的代理律师观点:试驾者作为成年公民,具有完全民事行为能力,其在试驾试乘协议上签名确认,即表示其对合同约定的相应内容的认可,且未有证据证明存在胁迫情形,故该协议为试驾者于试驾前的真实意思表示,应认定有效,双方责任的认定应按照试驾试乘协议的约定进行。该协议已明确约定试驾过程中造成的人身伤亡及财产损失由试驾者负责,故被告某汽销公司不应承担相应的赔偿责任。

另有观点认为:新实施的《关于审理道路交通事故损害赔偿案件适用法律若干问题的解释》并未采用征求意见稿中关于试驾的规定,故目前试驾引发的交通事故责任纠纷依旧无法可依。虽然车辆的实际使用人是试驾者,但汽车销售商作为专业经营者,理应对消费者的安全承担基本保障义务,且其从试驾活动中享受商业利益,故汽车销售公司与试驾者承担共同的赔偿责任较为合理。至于共同责任的性质有待商榷,但总体来说连带责任对事故受害人的保护力度较强,且涉案车辆的交强险首先对外承担赔付责任,在对外关系方面汽车销售商与试驾者可视作一个整体,从这一角度看可考虑课以连带责任。


【法官回应】

试驾中的交通事故责任应由试驾者与汽车销售商共同承担

该案的承办法官认为,试驾中的交通事故交强险责任限额之外的赔偿责任由试驾者与汽车销售商共同承担是合适的,具体分析如下:

一、厘清试驾者与汽车销售商之间的法律关系

明确试驾者与汽车销售商之间的法律关系是本案首要解决的问题。试乘试驾活动旨在最终达成汽车销售合同,汽车销售商将车辆交于试驾者驾驶,非系基于汽车销售合同之交付行为,车辆所有权尚未转移。试驾者系试驾车辆的实际操控人,汽车销售商系试驾车辆的所有权人。试乘试驾与侵权责任法第四十九条规定的租赁、借用情形有两点区别:

首先,租赁、借用等情形导致权属分离,均发生占有转移。占有是对物有事实上管领、支配之力,排除他人干涉。一方面,认定占有需考虑空间与时间因素:试驾者与试驾车辆在空间上具有密切联系,足以认定其对该车有事实上管领;但汽车销售商对试驾时间、路线往往有一定限制,且试驾时间短暂,试驾者与试驾车辆在时间上显缺继续性。另一方面,汽车销售商通常会指派相关工作人员作为陪驾人,试驾车辆并未脱离其实际占有与控制。故试驾车辆的占有并未由汽车销售商转移至试驾者。其次,租赁、借用等法律关系产生占有转移的目的是为体现物的使用价值。而试驾者更多是借助试驾了解车辆性能,认识其作为待售商品的交换价值。综上,试驾者与汽车销售商之间签订的《试乘试驾同意书》本质上系双方达成的提供/接受试乘试驾服务的无名合同关系,并不适用侵权责任法第四十九条之规定。


二、试乘试驾协议之效力认定

格式条款是指当事人为重复使用而预先拟订并在订立合同时未与对方协商的条款。汽车销售商为控制风险往往与试驾者签订试驾试乘协议,并约定试驾造成的事故责任由试驾者自行承担。本案中的《试乘试驾同意书》正是某汽销公司拟订的格式合同,其中关于责任承担的条款,显然免除该公司的责任、排除试驾者的主要权利。表面上看,消费者在自由意志主导下签署该协议属于对该条款的默认,似应承认协议条款有效。然而,处于相对弱势地位的试车消费者因急于了解自己心仪车辆的性能情况,一般并不注意协议中的具体内容;即使注意,为了能享受到试车服务亦无他法。因此,此免责条款应认定为无效,且依据合同的相对性原理,该协议不能对抗交通事故中的受害人,以保护试驾者及第三人之合法权益。


三、汽车销售商之过错及责任承担

首先,审查汽车销售商在试乘试驾活动中有无过错。作为经营者,汽车销售商有义务保证消费者的财产与人身安全。交通事故固然具有偶发性,其无法预测交通事故,也无法控制其他道路参与者的不当行为,但汽车销售商必须尽到基本保障性义务,如审查驾照、合理提示车辆特性及试驾路线、提供符合安全标准的车辆等。被告某汽销公司并未详细告知试驾者涉案车辆性能及试驾路线,故在预防和减少危险发生、保障试驾者安全方面存在过错。

其次,适当平衡利益与风险。我国侵权责任法关于机动车交通事故责任主体的认定基本上采纳了“运行支配”与“运行利益”两个标准综合判断。如前所述,汽车销售商对试驾车辆仍保有实际支配力与监管力;且提供试乘试驾服务本身就是其市场营销的手段,得以从中获取潜在客户、赢得商业利益,故汽车销售商对于试驾车辆具有运行利益,理应对试驾活动承担相应的风险。否则将应负之责任全额转嫁于消费者,其独享商业利益,有失公平。同时,试驾者直接操控试驾车并从中获取了标的车辆有关性能的直观感受,在一定程度上是车辆的支配者及运行利益享有者。本案在利益与风险之间寻求平衡,判决两被告共同承担交强险责任限额之外的赔偿责任,显然更符合法理及立法旨意。


四、汽车销售商与试驾者共同责任之性质认定

本案汽车销售商与试驾者的共同赔偿责任是连带责任还是按份责任,值得进一步研究。

责任的承担主体在二人以上,首先判断是否构成共同侵权。侵权责任法在划分多数人侵权类型方面进行了立法重构,确立以有无意思联络为划分标准。有意思联络的数人侵权系狭义的共同侵权,立法科以其连带责任,其最本质的特征是要求数行为人主观上具有“意思共同”。本案汽车销售商与试驾者对交通事故的发生并无共谋,排除共同故意。交通事故具有偶然性,正常驾驶时对事故及损失无法预见。本案试驾者具备基本的驾驶技能与水平,且属于正常驾驶,其过失在于未能在驾驶过程中尽到审慎注意义务;汽车销售商的过失主要在于试驾前未详细告知涉案车辆性能及试驾路线等,两者不宜认定为共同过失。因此,两者之间不具备意思联络,不因此构成共同侵权。

其次,判断是否构成无意思联络的数人侵权类型。无意思联络数人侵权有三种基本类型:共同危险行为、并发侵权行为(等价因果关系类型)与竞合侵权行为(累积因果关系类型),前两者所承担的是连带责任,后者承担的是按份责任。与本案情况较为接近的类型系竞合侵权行为,然其构成要件之一为侵权人分别实施侵权行为,且均为作为行为。本案汽车销售商在确保基本保障性义务履行方面存在一定过错,性质上属于不作为行为,因此不满足此侵权类型的构成要件。据此,本案亦不属于侵权责任法规定的无意思联络数人侵权类型。
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中华人民共和国民用航空安全保卫条例(附英文)

国务院


中华人民共和国民用航空安全保卫条例(附英文)

(1996年7月6日中华人民共和国国务院令第201号发布)

第一章 总 则
第一条 为了防止对民用航空活动的非法干扰,维护民用航空秩序,保障民用航空安全,制定本条例。
第二条 本条例适用于在中华人民共和国领域内的一切民用航空活动以及与民用航空活动有关的单位和个人。
在中华人民共和国领域外从事民用航空活动的具有中华人民共和国国籍的民用航空器适用本条例;但是,中华人民共和国缔结或者参加的国际条约另有规定的除外。
第三条 民用航空安全保卫工作实行统一管理、分工负责的原则。
民用航空公安机关(以下简称民航公安机关)负责对民用航空安全保卫工作实施统一管理、检查和监督。
第四条 有关地方人民政府与民用航空单位应当密切配合,共同维护民用航空安全。
第五条 旅客、货物托运人和收货人以及其他进入机场的人员,应当遵守民用航空安全管理的法律、法规和规章。
第六条 民用机场经营人和民用航空器经营人应当履行下列职责:
(一)制定本单位民用航空安全保卫方案,并报国务院民用航空主管部门备案;
(二)严格实行有关民用航空安全保卫的措施;
(三)定期进行民用航空安全保卫训练,及时消除危及民用航空安全的隐患。
与中华人民共和国通航的外国民用航空企业,应当向国务院民用航空主管部门报送民用航空安全保卫方案。
第七条 公民有权向民航公安机关举报预谋劫持、破坏民用航空器或者其他危害民用航空安全的行为。
第八条 对维护民用航空安全做出突出贡献的单位或者个人,由有关人民政府或者国务院民用航空主管部门给予奖励。

第二章 民用机场的安全保卫
第九条 民用机场(包括军民合用机场中的民用部分,下同)的新建、改建或者扩建,应当符合国务院民用航空主管部门关于民用机场安全保卫设施建设的规定。
第十条 民用机场开放使用,应当具备下列安全保卫条件:
(一)设有机场控制区并配备专职警卫人员;
(二)设有符合标准的防护围栏和巡逻通道;
(三)设有安全保卫机构并配备相应的人员和装备;
(四)设有安全检查机构并配备与机场运输量相适应的人员和检查设备;
(五)设有专职消防组织并按照机场消防等级配备人员和设备;
(六)订有应急处置方案并配备必要的应急援救设备。
第十一条 机场控制区应当根据安全保卫的需要,划定为候机隔离区、行李分检装卸区、航空器活动区和维修区、货物存放区等,并分别设置安全防护设施和明显标志。
第十二条 机场控制区应当有严密的安全保卫措施,实行封闭式分区管理。具体管理办法由国务院民用航空主管部门制定。
第十三条 人员与车辆进入机场控制区,必须佩带机场控制区通行证并接受警卫人员的检查。
机场控制区通行证,由民航公安机关按照国务院民用航空主管部门的有关规定制发和管理。
第十四条 在航空器活动区和维修区内的人员、车辆必须按照规定路线行进,车辆、设备必须在指定位置停放,一切人员、车辆必须避让航空器。
第十五条 停放在机场的民用航空器必须有专人警卫;各有关部门及其工作人员必须严格执行航空器警卫交接制度。
第十六条 机场内禁止下列行为:
(一)攀(钻)越、损毁机场防护围栏及其他安全防护设施;
(二)在机场控制区内狩猎、放牧、晾晒谷物、教练驾驶车辆;
(三)无机场控制区通行证进入机场控制区;
(四)随意穿越航空器跑道、滑行道;
(五)强行登、占航空器;
(六)谎报险情,制造混乱;
(七)扰乱机场秩序的其他行为。

第三章 民用航空营运的安全保卫
第十七条 承运人及其代理人出售客票,必须符合国务院民用航空主管部门的有关规定;对不符合规定的,不得售予客票。
第十八条 承运人办理承运手续时,必须核对乘机人和行李。
第十九条 旅客登机时,承运人必须核对旅客人数。
对已经办理登机手续而未登机的旅客的行李,不得装入或者留在航空器内。
旅客在航空器飞行中途中止旅行时,必须将其行李卸下。
第二十条 承运人对承运的行李、货物,在地面存储和运输期间,必须有专人监管。
第二十一条 配制、装载供应品的单位对装入航空器的供应品,必须保证其安全性。
第二十二条 航空器在飞行中的安全保卫工作由机长统一负责。
航空安全员在机长领导下,承担安全保卫的具体工作。
机长、航空安全员和机组其他成员,应当严格履行职责,保护民用航空器及其所载人员和财产的安全。
第二十三条 机长在执行职务时,可以行使下列权力:
(一)在航空器起飞前,发现有关方面对航空器未采取本条例规定的安全措施的,拒绝起飞;
(二)在航空器飞行中,对扰乱航空器内秩序,干扰机组人员正常工作而不听劝阻的人,采取必要的管束措施;
(三)在航空器飞行中,对劫持、破坏航空器或者其他危及安全的行为,采取必要的措施;
(四)在航空器飞行中遇到特殊情况时,对航空器的处置作最后决定。
第二十四条 禁止下列扰乱民用航空营运秩序的行为:
(一)倒卖购票证件、客票和航空运输企业的有效订座凭证;
(二)冒用他人身份证件购票、登机;
(三)利用客票交运或者捎带非旅客本人的行李物品;
(四)将未经安全检查或者采取其他安全措施的物品装入航空器。
第二十五条 航空器内禁止下列行为:
(一)在禁烟区吸烟;
(二)抢占座位、行李舱(架);
(三)打架、酗酒、寻衅滋事;
(四)盗窃、故意损坏或者擅自移动救生物品和设备;
(五)危及飞行安全和扰乱航空器内秩序的其他行为。

第四章 安全检查
第二十六条 乘坐民用航空器的旅客和其他人员及其携带的行李物品,必须接受安全检查;但是,国务院规定免检的除外。
拒绝接受安全检查的,不准登机,损失自行承担。
第二十七条 安全检查人员应当查验旅客客票、身份证件和登机牌,使用仪器或者手工对旅客及其行李物品进行安全检查,必要时可以从严检查。
已经安全检查的旅客应当在候机隔离区等待登机。
第二十八条 进入候机隔离区的工作人员(包括机组人员)及其携带的物品,应当接受安全检查。
接送旅客的人员和其他人员不得进入候机隔离区。
第二十九条 外交邮袋免予安全检查。外交信使及其随身携带的其他物品应当接受安全检查;但是,中华人民共和国缔结或者参加的国际条约另有规定的除外。
第三十条 空运的货物必须经过安全检查或者对其采取的其他安全措施。
货物托运人不得伪报品名托运或者在货物中夹带危险物品。
第三十一条 航空邮件必须经过安全检查。发现可疑邮件时,安全检查部门应当会同邮政部门开包查验处理。
第三十二条 除国务院另有规定的外,乘坐民用航空器的,禁止随身携带或者交运下列物品:
(一)枪支、弹药、军械、警械;
(二)管制刀具;
(三)易燃、易爆、有毒、腐蚀性、放射性物品;
(四)国家规定的其他禁运物品。
第三十三条 除本条例第三十二条规定的物品外,其他可以用于危害航空安全的物品,旅客不得随身携带,但是可以作为行李交运或者按照国务院民用航空主管部门的有关规定由机组人员带到目的地后交还。
对含有易燃物质的生活用品实行限量携带。限量携带的物品及其数量,由国务院民用航空主管部门规定。

第五章 罚 则
第三十四条 违反本条例第十四条的规定或者有本条例第十六条、第二十四条第一项和第二项、第二十五条所列行为的,由民航公安机关依照《中华人民共和国治安管理处罚条例》有关规定予以处罚。
第三十五条 违反本条例的有关规定,由民航公安机关按照下列规定予以处罚:
(一)有本条例第二十四条第四项所列行为的,可以处以警告或者3000元以下的罚款;
(二)有本条例第二十四条第三项所列行为的,可以处以警告、没收非法所得或者5000元以下罚款;
(三)违反本条例第三十条第二款、第三十二条的规定,尚未构成犯罪的,可以处以5000元以下罚款、没收或者扣留非法携带的物品。
第三十六条 违反本条例的规定,有下列情形之一的,民用航空主管部门可以对有关单位处以警告、停业整顿或者5万元以下的罚款;民航公安机关可以对直接责任人员处以警告或者500元以下的罚款:
(一)违反本条例第十五条的规定,造成航空器失控的;
(二)违反本条例第十七条的规定,出售客票的;
(三)违反本条例第十八条的规定,承运人办理承运手续时,不核对乘机人和行李的;
(四)违反本条例第十九条的规定的;
(五)违反本条例第二十条、第二十一条、第三十条第一款、第三十一条的规定,对收运、装入航空器的物品不采取安全措施的。
第三十七条 违反本条例的有关规定,构成犯罪的,依法追究刑事责任。
第三十八条 违反本条例规定的,除依照本章的规定予以处罚外,给单位或者个人造成财产损失的,应当依法承担赔偿责任。

第六章 附 则
第三十九条 本条例下列用语的含义:
“机场控制区”,是指根据安全需要在机场内划定的进出受到限制的区域。
“候机隔离区”,是指根据安全需要在候机楼(室)内划定的供已经安全检查的出港旅客等待登机的区域及登机通道、摆渡车。
“航空器活动区”,是指机场内用于航空器起飞、着陆以及与此有关的地面活动区域,包括跑道、滑行道、联络道、客机坪。
第四十条 本条例自发布之日起施行。

REGULATIONS ON CIVIL AVIATION SECURITY OF THE PEOPLE'S REPUBLIC OF CHINA

Whole document

Contents
Chapter I General Provisions
Chapter II Security Control in Civil Airport
Chapter III Security of Civil Aviation Operation
Chapter IV Security Inspection
Chapter V Penalty Provisions
Chapter VI Appendix

Chapter I General Provisions
Article 1
These Regulations are formulated for the purpose of safeguarding civil
aviation activities against acts of unlawful interference, maintaining the
order of civil aviation and ensuring the safety of civil aviation.
Article 2
These Regulations are applicable to all civil aviation activities and
to the units and individuals related to civil aviation activities in the
territory of the People's Republic of China.
These Regulations are applicable to civil aircraft possessing the
nationality of the People's Republic of China engaged in civil aviation
activities outside the territory of the People's Republic of China; unless
it is otherwise provided in international treaties concluded or
participated in by the People's Republic of China.
Article 3
Centralized management and division of responsibility shall be
exercised in the work of civil aviation security.
The civil aviation public security department shall be responsible for
the centralized management, inspection and supervision of the work of
civil aviation security.
Article 4
The local governments and civil aviation units concerned shall
co-operate closely and safeguard civil aviation safety commonly.
Article 5
Passengers, consignors, consignees and other persons entering an
airport shall comply with the laws and regulations stipulated for civil
aviation safety control.
Article 6
A civil airport operator and a civil aircraft operator shall fulfill
the following duties:
(1) Establish a civil aviation security programme of his own unit and
report to the competent civil aviation authorities under the State Council
for the record;
(2) Implement strictly the civil aviation security measures concerned;
(3) Carry out periodically civil aviation security training, and
remove in time hidden dangers to the safety of civil aviation.
A foreign civil aviation enterprise operating air services to the
People's Republic of China shall submit its civil aviation security
programme to the competent civil aviation authorities under the State
Council.
Article 7
A citizen has the right to report to the civil aviation public
security institute any premeditated seizure or destruction of civil
aviation aircraft or any other acts that endanger civil aviation safety.
Article 8
Reward shall be given by the people's government concerned or by the
competent civil aviation authorities under the State Council to a unit or
an individual making outstanding contributions to safeguarding civil
aviation safety.

Chapter II Security Control in Civil Airport
Article 9
The construction, modification or extension of civil airport
(including the civil part in those airports joint-used by military and
civil units) shall conform to the stipulations governing the construction
of civil airport security facilities of the competent civil aviation
authorities under the State Council.
Article 10
A civil airport shall be opened for use if it satisfies the security
conditions listed below:
(1) It has established an airport controlled area and is provided with
full-time security personnel;
(2) It has established protective fence and patrol passages up to
standard;
(3) It has established a security unit and is provided with
corresponding personnel and equipment;
(4) It has established a security facilities and is provided with the
personnel and check-up equipments corresponding to the traffic volume of
the airport;
(5) It has established a full-time fire-fighting organization and is
provided with personnel and equipment in accordance with the fire-fighting
grade of the airport;
(6) It has established a contingency plan and is provided with
necessary contingency rescue equipment.
Article 11
The airpot controlled zone shall be divided, in accordance with
security requirements, into departure sterile area, baggage sorting
loading and unloading area, aircraft movement area, maintenance area and
cargo storage area, etc. Security protection facilities and distinct signs
shall be set up respectively.
Article 12
Strict security measures shall be established for the airport
controlled area, and the area shall be of a closed type and controlled
separately. The specific method of control shall be formulated by the
competent civil aviation authorities under the State Council.
Article 13
All personnel and vehicles, while entering the airport controlled
area, must bear the airport controlled area pass and be subject to the
inspection of security personnel.
Airport controlled area pass shall be made, issued and controlled by
the civil aviation public security unit in accordance with the regulations
concerned of the competent civil aviation authorities under the State
Council.
Article 14
In the aircraft movement area and the maintenance area, personnel and
vehicles must follow the stipulated way. Vehicles and equipments must be
parked in designated positions. All personnel and vehicles must make way
for aircraft.
Article 15
The civil aircraft parked in an airport must be guarded by specially
assigned persons; the departments concerned and their working personnel
must strictly implement aircraft handing over and taking over procedure.
Article 16
The following acts are prohibited in an airport:
(1) Climbing up and over (penetrate) or damage airport protective
fence and other security protection facilities;
(2) Hunting, herding, sunning grain or train vehicle driver in airport
controlled zone;
(3) Entering airport controlled area without airport pass;
(4) Crossing aircraft runway or taxiway at will;
(5) Forcibly boarding or occupying an aircraft;
(6) Making a false report on dangerous situation and creating
confusion;
(7) Any other acts disturbing the order in airport.

Chapter III Security of Civil Aviation Operation
Article 17
The carrier and its agent, in selling passenger ticket, must comply
with the regulations concerned of the competent civil aviation authorities
under the State Council; no passenger ticket shall be sold if not
conforming to regulations.
Article 18
The carrier, in performing the formalities for transportation, must
check up passengers and baggage in the aircraft.
Article 19
The carrier must check the number of passengers when they board the
aircraft.
The baggage of the passengers already checked in but failed to board
the aircraft shall not be loaded or retained in the aircraft.
If a passenger gets off the aircraft midway, his baggage must be
unloaded.
Article 20
The carrier must assign special persons to supervise the baggage and
cargo during the storage period on ground and transportation period.
Article 21
The unit which prepares the supplies and loads them must ensure the
safety of such supplies loaded into the aircraft.
Article 22
The work of security of an aircraft in flight shall be the unified
responsibility of the pilot-in-command.
The aviation security officer shall undertake the concrete work of
security under the leadership of the pilot-in-command.
The pilot-in-command, aviation security officer and other crew members
shall strictly fulfill their duties and protect the safety of the civil
aircraft and of the persons and property carried therein.
Article 23
The pilot-in-command, in performing his duties, may exercise the
following powers:
(1) Before the aircraft takes off he may refuse to take off if he
discovers that the party concerned failed to take the security measures
prescribed in the Regulations for the aircraft;
(2) During the flight he may take necessary measures of restraint
against a person who disturbs the order in the aircraft, interferes with
the normal work of crew members and disregards any warning;
(3) During the flight he may take necessary measures against the
seizure or destruction of the aircraft or any other acts harmful to
aviation safety;
(4) During the flight he can make the final decision regarding the
disposal of the aircraft in case of extraordinary circumstances.
Article 24
The following acts interfering with the order of civil aviation
operation are prohibited:
(1) Scalp the certificate for purchasing ticket, passenger ticket and
the effective reservation certificate of air transport enterprise;
(2) Purchase ticket and go aboard an aircraft by using the identity
card of another person;
(3) Taking advantage of the passenger ticket to check or bring along
the baggage not belonging to the passenger himself.
(4) Load into the aircraft articles which have not gone through
security inspection or for which no other security measures have been
taken.
Article 25
The following acts are prohibited in an aircraft:
(1) Smoke in no smoking area;
(2) Race to occupy seat or baggage compartment (rack);
(3) Fight, get drunk, or pick a quarrel and make trouble;
(4) Steal, damage deliberately or move without authorization
lifesaving articles or appliances;
(5) Commit other acts endangering flight safety and disturbing the
order in aircraft.

Chapter IV Security Inspection
Article 26
Passengers and other persons aboard the aircraft, together with the
baggage they carry, must be subject to security inspection except those
exempted from inspection as prescribed by the State Council.
A person who refuses to go through security inspection shall be denied
boarding and bear the losses himself.
Article 27
The security inspection personnel shall examine the ticket, identity
card and boarding pass of the passenger and carry out the security
inspection of the passenger and his baggage with instrument or manually;
the inspection may be stricter if necessary.
The passengers already gone through security inspection shall wait in
the departure sterile area for boarding the aircraft.
Article 28
The working personnel (including crew members) and the articles
brought along by them shall be subject to security inspection while
entering the departure sterile area.
The persons meeting or seeing off the passengers as well as other
personnel must not enter the departure sterile area.
Article 29
Diplomatic mail bags are exempted from security inspection. Diplomatic
couriers and other articles brought along by them shall be subject to
security inspection, except those otherwise provided in international
treaties concluded or participated in by the People's Republic of China.
Article 30
The cargo for air transportation must go through security inspection
or other security measures.
The cargo consignor must not consign an article with a false name or
secretly include dangerous articles among the goods.
Article 31
Air mail must go through security inspection. In case a suspicious
mail is discovered, the security inspection department and the postal
department shall jointly open it for examination and handling.
Article 32
Unless otherwise provided by the State Council, the persons flying in
a civil aircraft are prohibited from carrying with them or consign for
transportation the following articles:
(1) Firearms, ammunition, weapons, police arms;
(2) Controlled knives;
(3) Inflammables, explosives, poisonous, erosive and radioactive
articles;
(4) Other contraband stipulated by the State.
Article 33
Other articles which could be used to jeopardize flight safety, though
not included in Article 32, still must not be taken by the passenger
himself. However they can be consigned as baggage or can be carried, in
accordance with the regulations stipulated by the civil aviation
authorities of the State Council, by crew members and be taken back at the
destination.
Articles for daily use containing inflammable substance may be carried
in limited quantity. The articles to be carried in limited quantity and
the quantity to be carried shall be specified by the competent civil
aviation authorities of the State Council.

Chapter V Penalty Provisions
Article 34
Those who violates the provisions of Article 14 or commits an act
listed in Article 16, item (1) and (2) of Article 24 or Article 25 of the
Regulations shall be punished by the civil aviation public security
institute in accordance with the relevant provisions of the "Regulations
of the People's Republic of China on Administrative Penalties for Public
Security."
Article 35
Those who violates the relevant provisions in the Regulations shall be
punished by the civil aviation public security institute in accordance
with the following provisions:
(1) A person who commits an act listed in item 4 of Article 24 may be
punished by warning or imposing a fine of less than 3,000 RMB;
(2) A person who commits an act listed in item 3 of Article 24 may be
punished by warning, confiscating his unlawful earnings or imposing a fine
of less than 5,000 RMB;
(3) A person who violates item 2 of Article 30 and Article 32 but not
serious enough to constitute a crime, may be punished by imposing a fine
of less than 5,000 RMB, and confiscating or withholding the articles
unlawfully carried.
Article 36
Where the provisions of these Regulations are violated in one of the
following circumstances; the competent civil aviation authority may punish
the unit concerned by warning, stopping its business for rectification or
imposing a fine of less than 50,000 RMB; the civil aviation public
security organ may punish the person directly responsible by warning or
imposing a fine of less than 500 RMB:
(1) Cause an aircraft to be out of control in violation of the
provisions of Article 15;
(2) Sell passenger ticket in violation of the provisions of Article
17;
(3) Fail to check the persons to fly in the aircraft and baggage by
the carrier in performing the formalities for transportation in violation
of the provisions of Article 18;
(4) Violate the provisions of Article 19;
(5) Fail to take security measures for the articles accepted for
transportation and to be loaded into the aircraft in violation of the
provisions of Article 20, Article 21, item 1 of Article 30 and Article 31.
Article 37
Those who violates the relevant provisions of the Regulations and
constitutes a crime shall be investigated for criminal responsibility.
Article 38
Those who violates the provisions of the Regulations, in addition to
the punishment prescribed in this Chapter, shall bear the liability to pay
compensation according to law for any loss caused by him to a unit or an
individual.

Chapter VI Appendix
Article 39
In the Regulations the meanings of the following expressions are:
"Airport controlled area" refers to the area defined in an airport
according to the requirement of safety, the entry into and exit from which
are subject to restriction.
"Departure sterile area" refers to the area defined in a terminal
building (lounge) according to the requirement of safety, in which
departing passengers who have gone through security inspection wait to
board the aircraft, as well as boarding passage and ferry vehicle.
"Aircraft movement area" refers to the area in an airport used for the
takeoff and landing and other ground movements concerned of aircraft,
including runway, taxiway, connecting taxiway and passenger apron.
Article 40
The Regulations shall go into effect on the date of promulgation.


财政部、国家税务总局关于发布《境外所得计征所得税暂行办法》(修订)的通知

财政部 国家税务总局


财政部、国家税务总局关于发布《境外所得计征所得税暂行办法》(修订)的通知


1997年11月25日,财政部、国家税务总局

为了落实《中华人民共和国企业所得税暂行条例》第十二条的规定,财政部、国家税务总局于1995年9月22日发布了《境外所得计征所得税暂行办法》,自1994年度起实行。该文件执行三年来,总的来看,既维护了国家利益,又兼顾了企业的利益。但也存在操作困难和概念界定不清等问题。为了更好地体现国家鼓励外经企业发展的政策,根据目前外经企业发展的实际情况,我们对《境外所得计征所得税暂行办法》进行了修订,现予发布,自1997年1月1日起实行。1995年发布的原办法同期废止。
附件:境外所得计征所得税暂行办法

境外所得计征所得税暂行办法(修订)

办法
一、境外所得的计算
(一)企业设立全资境外机构的境外所得,是指境外收入总额扣除境外实际发生的成本、费用,以及应分摊总部的管理费用后的金额。
境外实际发生的成本、费用,是指我国财务会计制度允许列支的成本、费用。
(二)企业未设立全资境外机构取得的境外投资所得,是指被投资企业已分配给投资方的利润、股息、红利等。
二、企业境外业务之间的盈亏可以互相弥补,但企业境内外之间的盈亏不得相互弥补。
三、应纳税额的计算
应纳税额=境内所得应纳税额+境外所得应纳税额-境外所得税税款扣除额
境外所得应纳税额=境外应纳税所得额×法定税率
境外应纳税所得额为企业境外业务之间盈亏相抵后的金额。
四、境外已缴纳所得税税款的抵扣方法
依照条例和实施细则规定,纳税人在境外缴纳的所得税,在汇总纳税时,可选择以下一种方法予以抵扣,抵扣方法一经确定,不得任意更改。
(一)分国不分项抵扣:企业能全面提供境外完税凭证的,可采取分国不分项抵扣。
1.纳税人在境外已缴纳的所得税税款应按国别(地区)进行抵扣,在境外已缴纳的所得税税款,包括纳税人在境外实际缴纳的税款及本办法第六条、第七条规定中视同已缴纳的税款。纳税人应提供所在国(地区)税务机关核发的纳税凭证或纳税证明以及减免税有关证明,如实申报在境外缴纳的所得税税款,不得瞒报和伪报。
2.纳税人在境外已缴纳的所得税税款应分国(地区)计算抵扣限额。来源于某国(地区)的“境外所得税税款扣除限额”按实施细则规定公式计算,即:
境外所得税税款扣除限额=境内、境外所得按税
法计算的应纳税总额×(来源于某国(地区)的所得÷
境内、境外所得总额)
3.纳税人在境外各国(地区)已缴纳的所得税税款低于计算出的该国(地区)“境外所得税税款扣除限额”的,应从应纳税总额中按实际扣除;超过“境外所得税税款扣除限额”的,应按计算出的扣除限额进行扣除,其超过部分,当年不能扣除,但可以在不超过五年的期限内,用以后年度税款扣除限额的余额补扣。
(二)定率抵扣:为便于计算和简化征管,经企业申请,税务机关批准,企业也可以不区分免税或非免税项目,统一按境外应纳税所得额16.5%的比率抵扣。
五、计算境外税款扣除限额的公式中“境内、境外所得按税法计算的应纳税总额”一项,以及本办法中“境外所得应纳税额”一项应按法定税率33%计算。
六、境外减免税处理
纳税人境外投资、经营活动按所在国(地区)税法规定或政府规定获得的减免所得税,应区别不同情况按以下办法处理:
(一)纳税人在与中国缔结避免双重征税协定的国家,按所在国税法及政府规定获得的所得税减免税,可由纳税人提供有关证明,经税务机关审核后,视民已交所得税进行抵免。
(二)对外经济合作企业承揽中国政府援外项目、当地国家(地区)的政府项目、世界银行等世界性经济组织的援建项目和中国政府驻外使、领馆项目,获当地国家(地区)政府减免所得税的,可由纳税人提供有关证明,经税务机关审核后,视同已交所得税进行抵免。
七、境外企业遇有自然灾害等问题的处理
(一)纳税人在境外遇有风、火、水、震等严重自然灾害,损失较大,继续维持投资、经营活动确有困难的,应取得中国政府驻当地使、领馆等驻外机构的证明后,按现行规定报经税务机关批准,按照条例和实施细则的有关规定,对其境外所得给予一年减征或免征所得税的照顾。
(二)纳税人举办的境外企业或其他投资活动(如工程承包、劳务承包等),由于所在国(地区)发生战争或政治动乱等不可抗拒的客观因素造成损失较大的,可比照前款规定办理。
八、纳税年度和申报
纳税人来源于境外的所得,不论是否汇回,均应按照条例和实施细则规定的纳税年度(公历1月1日至12月31日)计算申报并缴纳所得税。
九、税款预缴和清缴
纳税人来源于境外的所得和境内的所得,应依照条例、实施细则和本办法,计算缴纳企业所得税。税款预缴分开进行,年终汇算清缴合并进行,即境内所得部分的税款预缴仍按统一规定执行;境外所得部分的应缴税款可按半年或按年计算预缴,具体预缴日期和税款数额由当地税务机关审核确定。纳税人应于次年1月15日之前预缴全年应交税款。年度终了后4个月内,税务机关对纳税人来源于境外的所得和境内的所得,合并统一进行汇算清缴。
十、本办法自1997年1月1日起执行。



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