浙江省宁波市人民政府


宁波市机动车排气污染防治管理办法


宁波市人民政府令第１８０号



　　《宁波市机动车排气污染防治管理办法》已经２０１０年１１月１５日市政府第９０次常务会议审议通过，现予发布，自２０１１年１月１日起施行。



　　市长 毛光烈

　　二○一○年十一月二十二日



　　第一章　总　则

　　第一条　为了防治机动车排气污染，保护和改善大气环境，保障人体健康，促进经济和社会的可持续发展，根据《中华人民共和国大气污染防治法》、《浙江省大气污染防治条例》等有关法律、法规，结合本市实际，制定本办法。

　　第二条　本市行政区域内的机动车排气污染防治适用本办法。

　　第三条　市和县（市）区环境保护行政主管部门对本行政区域内的机动车排气污染防治实施监督管理。

　　公安、交通、工商、质量技术监督、贸易、出入境检验检疫等行政管理部门应当按照各自职责和本办法的规定，做好机动车排气污染防治的相关监督管理工作。

　　第四条　市和县（市）区人民政府应当将机动车排气污染防治纳入环境保护规划，制定有关政策和措施，控制机动车排气污染，保护和改善大气环境。

　　第五条　市和县（市）区人民政府应当建立机动车排气污染防治的协调机制，决定和解决机动车排气污染防治工作中的重大问题，督促有关行政管理部门做好机动车排气污染防治监督管理工作。

　　第六条　市环境保护行政主管部门应当会同公安机关交通、交通、工商、质量技术监督、贸易、出入境检验检疫等行政管理部门建立机动车排气污染防治数据信息综合管理系统，实现信息共享，并定期公布机动车排气污染状况。

　　第七条　任何单位和个人有权对机动车排气污染违法行为向环境保护、公安机关交通、交通、质量技术监督等行政管理部门举报，具有监督管理权的有关部门应当受理公众对机动车排气污染的举报。

　　第二章　预防与控制

　　第八条　鼓励和推广使用低污染低排放的车型，逐步淘汰高污染高排放的机动车。

　　机关、事业单位、国有企业购买机动车，应当选择低污染低排放的车型。

　　鼓励从事道路运输业务的企业和个人购买、使用低污染低排放的车型。

　　第九条　在本市销售、使用的机动车，其污染物排放必须符合本市执行的机动车污染物排放标准（以下简称排放标准）。

　　第十条　在本市初次注册登记的机动车，应当符合国务院环境保护行政主管部门发布的环保达标车型核准公告的要求。不符合要求的，公安机关交通管理部门不予办理登记手续。

　　第十一条　从外地转入本市的在用机动车污染物排放不符合排放标准的，公安机关交通管理部门不予办理登记手续。

　　第十二条　机动车所有人或者使用人应当做好机动车保养和维护工作，保证机动车污染物排放符合排放标准。

　　在道路上行驶的机动车不得排放黑烟等明显可见的污染物。

　　第十三条　本市实行机动车环保检验合格标志（以下简称环保标志）分类管理制度。环保标志分为绿色标志和黄色标志，具体管理办法由市环境保护行政主管部门依据国家有关规定制定，报市人民政府批准后实施。

　　第十四条　初次注册登记并符合国务院环境保护行政主管部门发布的环保达标车型核准公告要求的新机动车，可以直接向环境保护行政主管部门领取环保标志。在用机动车经机动车排气污染检测机构检测符合排放标准的，由环境保护行政主管部门核发环保标志。环境保护行政主管部门应当将机动车取得环保标志的信息实时告知公安机关交通管理部门。

　　任何单位或者个人不得伪造、变造、转让、出借环保标志。

　　无环保标志或者环保标志失效的机动车不得上路行驶。禁止使用伪造、变造或者其他车辆的环保标志。

　　第十五条　根据本市大气环境质量状况和不同类别机动车排气污染程度，市和县（市）区环境保护行政主管部门可以会同当地公安机关交通管理部门提出黄色环保标志机动车限制行驶的方案，报同级人民政府批准后公布、实施。

　　第十六条　本市禁止生产、销售和使用不符合国家、省有关标准的车用燃料、车用燃料清洁剂及添加剂。

　　本市鼓励、支持和推广使用低污染车用燃料和清洁车用燃料。

　　质量技术监督、工商行政管理部门应当根据各自职责对车用燃料及车用燃料清洁剂、添加剂的质量进行监督检查。

　　第三章　检测与治理

　　第十七条　本市在用机动车应当按照国家规定的机动车安全技术检验期限，同步进行排气污染检测。经排气污染检测机构定期检测不符合排放标准的，环境保护行政主管部门不予核发环保标志，公安机关交通管理部门不予核发安全技术检验合格标志。

　　第十八条　环境保护行政主管部门可以对在用机动车排气污染状况进行监督抽测。机动车所有人或者使用人对环境保护行政主管部门的监督抽测应当予以配合。

　　公安机关交通管理部门对环境保护行政主管部门的道路监督抽测应当予以协助。

　　第十九条　机动车经排气污染监督抽测不符合排放标准的，环境保护行政主管部门应当向机动车所有人或者使用人发出《机动车排气污染检测通知书》。机动车所有人或者使用人应当在收到《机动车排气污染检测通知书》之日起１５日内到机动车排气污染检测机构对机动车进行排气污染复测。

　　第二十条　机动车经排气污染检测机构检测不符合排放标准的，应当到车辆维修治理企业进行维修治理。维修治理后，经机动车排气污染检测机构检测符合排放标准的，方可上路行驶。

　　第二十一条　从事机动车排气污染检测的机构，应当依法取得省质量技术监督行政管理部门的计量认证和省环境保护行政主管部门的委托，按照国家有关规定和技术规范对机动车进行排气污染检测，实时将检测情况报当地环境保护行政主管部门。

　　第二十二条　从事机动车排气污染维修治理业务的企业应当依法取得相应的经营许可，按照机动车排气污染防治的有关要求和技术规范对机动车进行维修治理，定期将维修治理的有关信息报环境保护行政主管部门。

　　机动车排气污染维修治理实行质量保证期制度。

　　第二十三条 机动车排气污染检测机构应当按照价格行政主管部门规定的收费项目和标准收取检测费。

　　环境保护行政主管部门对机动车排气污染进行监督抽测和复测，不得收取费用。

　　第四章　法律责任

　　第二十四条　违反本办法第九条规定，在本市销售不符合排放标准机动车的，按照《中华人民共和国大气污染防治法》的有关规定予以查处。

　　第二十五条　违反本办法第十二条第二款规定，在道路上行驶的机动车排放黑烟或其他明显可见污染物的，由环境保护行政主管部门或者公安机关交通管理部门责令改正，并可处１００元以上２００元以下罚款。

　　第二十六条　违反本办法第十四条第二款规定，伪造、变造、转让、出借环保标志的，由环境保护行政主管部门予以收缴，并处２００元以上２０００元以下罚款；具有营利行为的，处１万元以上５万元以下罚款。

　　违反本办法第十四条第三款规定，无环保标志或者使用失效、伪造、变造以及其他车辆环保标志的，由公安机关交通管理部门予以警告，收缴无效环保标志，并处２００元罚款。

　　第二十七条　违反本办法第十五条规定，黄色环保标志机动车违反限行规定的，由公安机关交通管理部门予以警告，并处２００元罚款。

　　第二十八条　违反本办法第十六条第一款规定，生产、销售不符合国家、省有关标准的车用燃料、车用燃料清洁剂及添加剂的，由质量技术监督、工商行政管理部门按照有关法律、法规的规定予以查处。

　　第二十九条　违反本办法第十九条规定，机动车所有人或者使用人未在规定的期限内到机动车排气污染检测机构进行排气污染复测的，由环境保护行政主管部门责令改正，并处２００元以上５００元以下罚款。

　　第三十条　违反本办法第二十条规定，机动车经排气污染检测机构检测不符合排放标准，未经维修治理或者经维修治理仍未达到排放标准上路行驶的，由环境保护行政主管部门责令改正，并处２００元以上５００元以下罚款。

　　第三十一条　违反本办法第二十一条规定，机动车排气污染检测机构未依法取得省质量技术监督行政管理部门的计量认证从事机动车排气污染检测业务，或者未按照国家有关规定和技术规范进行检测的，由质量技术监督行政管理部门按照有关法律、法规予以查处；未取得省环境保护行政主管部门的委托从事机动车排气污染检测业务的，由环境保护行政主管部门责令改正，并处１万元以上５万元以下罚款；未实时将检测情况报送环境保护行政主管部门的，由环境保护行政主管部门责令改正，并可处１０００元以上１万元以下罚款。

　　第三十二条　违反本办法第二十二条第一款规定，机动车排气污染维修治理企业未依法取得相应的经营许可从事机动车排气污染维修治理经营，或者未按照机动车排气污染防治的有关要求和技术规范进行维修治理的，由交通行政管理部门按照有关法律、法规和规章的规定予以查处；未按照规定向环境保护行政主管部门报送机动车排气污染维修治理有关信息的，由环境保护行政主管部门责令改正，并可处１０００元以上１万元以下罚款。

　　第三十三条　机动车排气污染监督管理工作人员以权谋私、滥用职权、徇私舞弊的，由其所在单位或者上级主管部门依据有关规定给予行政处分；构成犯罪的，依法追究刑事责任。

　　第五章　附　则

　　第三十四条　本办法所称机动车，是指由内燃机驱动或者牵引的机动车辆，但铁路机车、农用机动车和摩托车除外。

　　本办法所称机动车排气污染，是指由机动车排气管、曲轴箱和燃油系统向大气排放和蒸发各种污染物所造成的污染。

　　第三十五条　本办法自２０１１年１月１日起施行。１９９０年１０月１０日市人民政府发布的《宁波市防治机动车排气污染管理办法》（市人民政府令第３号）同时废止。












政务院


城市房地产税暂行条例(附英文)

1951年8月8日，政务院

第一条 城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
第二条 开征房地产税之城市，由中央人民政府财政部核定，未经核定者，不得开征。
第三条 房地产税由产权所有人交纳，产权出典者，由承典人交纳；产权所有人、承典人不在当地或产权未确定及租典纠纷未解决者，均由代管人或使用人代为报交。
第四条 下列房地产免纳房地产税：
一、军政机关及人民团体自有自用之房地；
二、公立及已立案之私立学校自有自用之房地；
三、公园、名胜、古迹及公共使用之房地；
四、清真寺、喇嘛庙本身使用之房地；
五、省（市）以上人民政府核准免税之其他宗教寺庙本身使用之房地。
第五条 下列房地产得减纳或免纳房地产税：
一、新建房屋自落成之月分起，免纳三年房地产税；
二、翻修房屋超过新建费用二分之一者，自工竣月分起，免纳二年房地产税；
三、其他有特殊情况之房地，经省（市）以上人民政府核准者，减纳或免纳房地产税。
第六条 房地产税依下列标准及税率，分别计征：（注解：自一九五三年起，本条所列税率分别改为1．2％、1．8％、1．8％、18％。）
一、房产税依标准房价按年计征，税率为1％；
二、地产税依标准地价按年计征，税率为1．5％；
三、标准房价与标准地价不易划分之城市，得暂依标准房地价合并按年计征，税率为1．5％；
四、标准房地价不易求得之城市，得暂依标准房地租价按年计征，税率为15％。
第七条 前条各种标准价格，依下列方法评定：
一、标准房价，应按当地一般买卖价格并参酌当地现时房屋建筑价格分类、分级评定之；
二、标准地价，应按土地位置及当地繁荣程度、交通情形等条件，并参酌当地一般买卖价格分区、分级评定之；
三、标准房地价，应按房地坐落地区、房屋建筑情况并参酌当地一般房地混合买卖价格分区、分类、分级评定之；
四、标准房地租价，应按当地一般房地混合租赁价格分区、分类、分级评定之。
第八条 房地产税得按季或按半年分期交纳，由当地税务机关决定之。
第九条 凡开征房地产税之城市，均须组织房地产评价委员会，由当地各界人民代表会议及财政、税务、地政、工务（建设）、工商、公安等部门所派之代表共同组成，受当地人民政府领导，负责进行评价工作。
第十条 房地产评价工作，每年进行一次，如原评价格在下年度经房地产评价委员会审查，认为无重评必要时，得提请当地人民政府批准延长评价有效期限。
前项评价结果或延长有效期限，均由当地人民政府审定公告之。
第十一条 纳税义务人应于房地产评价公告后一个月内将房地坐落、房屋建筑情况及间数、面积等，向当地税务机关申报，如产权人住址变更、产权转移或房屋添建、改装因而变更房地价格者，并应于变更、转移或工竣后十日内申报之。免税之房地产，亦须依照前项规定，办理申报。
第十二条 税务机关应设置房地产税查征底册，绘制土地分级地图，根据评价委员会之评价结果及纳税义务人之申报，分别进行调查、登记、核税，并开发交款通知书，限期交库。
纳税义务人对房地产评价结果，如有异议时，得一面交纳税款，一面向评价委员会申请复议。
第十三条 纳税义务人不依第十一条规定期限申报者，处以五十万元（注解：“五十万元”系旧人民币，新人民币为“五十元”。）以下之罚金。
第十四条 纳税义务人隐匿房地产不报或申报不实，企图偷漏税款者，除责令补交外，并处以应纳税额五倍以下之罚金。
第十五条 前两条所列违章行为，任何人均得举发，经查实处理后，得以罚金20－30％奖给举发人，并为保守秘密。
第十六条 不按期交纳税款者，除限日追交外，并按日处以应纳税额1％的滞纳金。
逾限三十日以上不交税款，税务机关认为无正当理由者，得移送人民法院处理。
第十七条 房地产税稽征办法由省（市）税务机关依本条例拟定，报请省（市）人民政府核准实施并层报中央人民政府财政部税务总局备案。
第十八条 本条例公布后，各地有关房地产税之单行办法一律废止。
第十九条 本条例自公布之日施行。(附英文)

INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

(Promulgated by the Central People's Government AdministrationCouncil on August 8, 1951)

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX
(Promulgated by the Central People's Government Administration
Council on August 8, 1951)
Article 1
Except as otherwise stipulated, urban real estate tax shall be collected
by the tax authorities in accordance with the provisions of these
Regulations.
Article 2
The Ministry of Finance of the Central People's Government shall designate
the cities in which real estate tax shall be imposed; the tax shall not be
imposed in cities that have not been so designated.
Article 3
The owner of property shall be liable for the payment of real estate tax.
Where the property is subject to a mortgage, the mortgagee shall be liable
for payment. Where the owner and the mortgagee are not present at the
locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall
be paid by the custodian or the user of the property on behalf of the
owner or mortgagee.
Article 4
The following categories of real estate shall be exempt from real estate
tax:
(1) real estate owned by military units, government agencies and social
organizations for their own use;
(2) real estate owned by public schools and registered private schools for
their own use;
(3) real estate used as a park, scenic spot or historic site or for other
public purposes;
(4) real estate used exclusively by mosques or lamaseries;
(5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people's government at the
provincial (municipal) level or higher.
Article 5
Reductions of or exemptions from real estate tax shall be granted in
respect of the following categories of real estate:
(1) newly constructed buildings shall be exempt from real estate tax for a
period of three years commencing the month in which the construction is
completed;
(2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in
which the renovation is completed;
(3) other real estate in respect of which due to special circumstances,
the people's government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.
Article 6
Real estate tax shall be assessed according to the following criteria and
tax rates: [*1]
(1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;
(2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;
(3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which
it is difficult to determine separately the standard value of land and the
standard value of buildings;
(4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is
difficult to determine the standard values of land and buildings.
Article 7
The standard values, as mentioned in the preceding Article, shall be
appraised as follows:
(1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local
market value, and with reference to the current price of local building
construction;
(2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication
facilities and with reference to the general local market value of the
land;
(3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;
(4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to
the local aggregate rental value of the land and its affixed buildings.
Article 8
Real estate tax may be paid quarterly or semi-annually, which shall be
determined by the local tax authorities.
Article 9
A commission for real estate assessment, composed of representatives
designated by local people's conferences of various circles, and
representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce,
and public security shall be established in all cities in which real
estate tax is imposed. The commission shall be under the direction of the
local people's government and shall be responsible for carrying out the
work of real estate assessment.
Article 10
Real estate shall be assessed once a year. Where, on examination of the
original assessed value, the real estate assessment commission determines
that reassessment is not necessary, the extension of validity of the
assessment of the previous year shall be submitted to the local people's
government for approval.
The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph,
shall be subject to examination, approval and notification by the local
people's government.
Article 11
The tax payers shall, within one month following the notification of the
assessment, file a return with the local tax authorities of the location
in which the real estate is situated as to the condition of the buildings,
the number of rooms, the floor space and other information. Changes in the
addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the
property must be reported to the local tax authorities within 10 days
following the change of address, the transfer of ownership or the
completion of expansion or renovation. Returns in respect of real estate
which is exempt from real estate tax shall also be filed in accordance
with the preceding provisions.
Article 12
The tax authorities shall establish a register in respect of the
investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the
tax authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to
the treasury within the time limit.
In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.
Article 13
A fine of five hundred thousand yuan or less [*2] shall be imposed on a
tax payer who fails to file the return within the time limit as prescribed
in Article 11.
Article 14
In the event that a taxpayer fails to declare real estate holdings or who
files a fraudulent return and thereby attempts to evade the tax shall, in
addition to payment of the tax so evaded, be liable to a fine of five
times or less of the tax due.
Article 15
Every person shall report violations of the provisions set forth in the
two preceding Articles. Following the investigation and disposal of the
violation, the information shall be granted a reward in the amount of 20
to 30% of the fine; confidentiality shall be maintained in respect of
these reports.
Article 16
Where there is a failure to pay the tax on time, in addition to setting a
new time limit for payment of the tax, a late payment fine of 1% of the
amount of the tax due shall be imposed for each day the tax remains
unpaid.
Where payment of the tax is not made within thirty days following the time
limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the
people's courts for disposal.
Article 17
The provincial (municipal) tax authorities shall, in accordance with these
Regulations, formulate measures for the investigation and collection of
real estate tax and shall submit the measures to the provincial
(municipal) people's government for approval and implementation and shall
also submit the measures to the General Taxation Bureau under the Ministry
of Finance of the Central People's Government for the record.
Article 18
Upon the promulgation of these Regulations, all local rules relating to
the taxation of real estate tax shall be annulled.
Article 19
These Regulations shall go into effect as of the date of promulgation.
Notes:
[*1] Beginning from 1953, the tax rates listed thereof have been adjusted
into 1.2%, 1.8%, 1.8%, and 18% respectively.
[*2] Here the sum "five hundred thousand yuan" refers to the Old Renminbi,
which, when converted into the New Renminbi, is equivalent to "fifty
yuan". - The Editor.