国家税务总局


国家税务总局关于印发《消费税若干具体问题的规定》的通知

1993年12月28日，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，哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局：
现将消费税若干具体问题的规定印发给你们，希贯彻执行。

附件：消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的，应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者，不得列入加权平均计算：
（1）销售价格明确偏低而无正当理由的；
（2）无销售价格的。
在实际执行中，月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款，月份终了再按实际销售价格确定征税类别和适用税率，并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后，应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的，一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的，一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税：
（1）进口卷烟；
（2）白包卷烟；
（3）手工卷烟；
（4）未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整，由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒，应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的，一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒，一律从高确定税率征税。
3、以外购白酒加浆降度，或外购散酒装瓶出售，以及外购白酒以曲香、香精进行调香、调味生产的白酒，按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的，一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒，一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒，一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒，一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒，其计税价格显著低于产地市场零售价格的，主管税务机关应逐级上报国家税务总局核定计税价格，并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定，应税消费品全国平均成本利润率规定如下：
（1）甲类卷烟10％；
（2）乙类卷烟5％；
（3）雪茄烟5％；
（4）烟丝5％；
（5）粮食白酒10％；
（6）薯类白酒5％；
（7）其他酒5％；
（8）酒精5％；
（9）化妆品5％；
（10）护肤护发品5％；
（11）鞭炮、焰火5％；
（12）贵重首饰及珠宝玉石6％；
（13）汽车轮胎5％；
（14）摩托车6％；
（15）小轿车8％；
（16）越野车6％；
（17）小客车5％。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税：
（1）外购已税烟丝生产的卷烟；
（2）外购已税酒和酒精生产的酒（包括以外购已税白酒加浆降度，用外购已税的不同品种的白酒勾兑的白酒，用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等）；
（3）外购已税化妆品生产的化妆品；
（4）外购已税护肤护发品生产的护肤护发品；
（5）外购已税珠宝玉石生产的贵重首饰及珠宝玉石；
（6）外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额（不包括增值税税款）。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款：
（1）以委托加工收回的已税烟丝为原料生产的卷烟；
（2）以委托加工收回的已税酒和酒精为原料生产的酒；
（3）以委托加工收回的已税化妆品为原料生产的化妆品；
（4）以委托加工收回的已税护肤护发品为原料生产的护肤护发品；
（5）以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
（6）以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品，应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料，投资入股和抵偿债务等方面的应税消费品，应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定，对纳税人的总机构与分支机构不在同一省（自治区、直辖市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局批准；对纳税人的总机构与分支机构在同一省（自治区、直辖市）内，而不在同一县（市）的，如需改由总机构汇总在总机构所在地纳税的，需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法，由所在地主管税务机关视不同情况，于下列办法中核定一种：
1、纳税人按期向税务机关填报纳税申报表，并填开纳税缴款书，向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表，由税务机关审核后填发缴款书，按期缴纳。
3、对会计核算不健全的小型业户，税务机关可根据其产销情况，按季或按年核定其应纳税额，分月缴纳。
六、本规定自一九九四年一月一日起执行。



NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX

(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)

Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
-----------------------------------------------
CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
-----------------------------------------------

陕西省人民政府关于修改《陕西省公路检查站管理暂行办法》的决定

陕西省人民政府


陕西省人民政府关于修改《陕西省公路检查站管理暂行办法》的决定

陕西省人民政府令第82号

　　
《陕西省人民政府关于修改〈陕西省公路检查站管理暂行办法〉的决定》已经省政府2002年第1次常务会议通过，现予发布实施。







省长：程安东



二○○二年四月二十五日







陕西省人民政府关于修改《陕西省公路检查站管理暂行办法》的决定







　 省人民政府决定，对《陕西省公路检查站管理暂行办法》作如下修改：



　　一、第二条第二款修改为：“公路检查站是指在公路上设置的检查站、收费站、征费稽查站、木材检查站。”。



　　二、第三条修改为：“凡在本省行政区域内各类公路上设置检查站，必须报经省人民政府批准。各市、县、区、乡、镇人民政府及一切机关、社会团体、部队、企事业单位及其他组织，均无权批准在公路上设置任何检查站。”。



　　三、第五条修改为：“公路检查站由省人民政府业务主管部门依照国家法律、法规和规章的规定，实行统一归口管理。



　　在公路上设置通行费收费站，必须按照国家规定的收费办法，由省交通行政主管部门统一管理公路车辆通行费的征收工作，发给统一制定的收费许可证标牌。未经许可，不得设站收费。”。



　　四、第六条修改为：“公路检查站的设置，实行申报、审批制度。凡是依照国家法律、法规和规章的规定，确需在公路上设置检查站的，应由省人民政府业务部门或设区市人民政府提出申请，报省人民政府批准。公安机关为检查、堵截、抓捕犯罪嫌疑人，经设区市以上人民政府公安行政部门批准，可以在公路上设立临时检查站卡，任务完成后立即撤除。”。



　　五、第九条改为第八条，修改为：“除经批准依法设置的公路检查站，人民警察在公路上依法进行巡逻值勤、疏导交通、纠正违章，农机管理部门的执法人员依法在国道、省道以外的道路上持证对农机车辆进行安全检查外，其他任何单位、组织和个人不得在公路上设置任何形式的检查站、收费站，也不得在公路上拦截车辆进行检查、罚款、收费。”。



　　六、第十条改为第九条，删去其中的“车辆购置附加费”。



　　七、第十一条改为第十条，修改为：“公路检查站工作人员行使处罚权时，必须依照《中华人民共和国行政处罚法》的规定，出示合法有效证件，并使用省财政厅统一监制的票据。严禁任何单位或者个人向执法检查人员下达罚款指标和任务。禁止乱罚款、乱收费、乱扣财物。”。



　　八、第十三条改为第十二条，修改为：“公路检查站工作人员必须熟悉本部门业务知识，并具有一定法律知识。禁止雇佣民工及其他社会闲散人员充当检查站的工作人员。”。



　　九、第十四条改为第十三条，修改为：“各级人民政府和省人民政府业务主管部门要加强对公路检查站的组织领导、监督检查。对未经省人民政府批准设置的检查站，必须坚决取缔。对拒不撤除，屡禁不止，公开违抗的，由公安机关强制取缔，并由监察部门会同有关业务主管部门对非法设站的单位负责人和直接责任人予以行政处分；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。”。



　　十、第十六条改为第十四条，修改为：“对雇佣民工及其他社会闲散人员充当检查站工作人员的，公路检查站主管部门应当责令立即解雇，迅速改正，并由其主管上级机关或监察部门给予单位负责人和直接责任人按有关规定给予行政处分。”。



　　十一、第十七条改为第十五条，修改为：“对公路检查站违反罚款和没收财物规定，巧立名目，扩大范围，超载规定的权限和标准，出具假票据，乱收费、乱罚款、乱没收财物的，由县级以上监察部门会同主管部门没收其全部非法所得，对违反规定的罚款和收费，应退还当事人，无法退还的，一律上缴财政；并由其主管上级机关或监察部门给予单位负责人和直接责任人记过、记大过或者降级的行政处分；情节严重的，给予降级、撤职直至开除公职的行政处分；构成犯罪的，移送司法机关依法追究刑事责任。”。



　　十二、第十八条改为第十六条，修改为：“对冒充国家机关执法人员，私设站卡收费、罚款、没收财物的，由公安机关撤消站卡，没收非法所得，并依照《中华人民共和国治安管理处罚条例》予以处罚；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。”。



　　十三、第十九条改为第十七条，修改为：“对公路检查站工作人员贪赃枉法、徇私舞弊、索贿受贿、敲诈勒索，情节严重，性质恶劣，构成犯罪的，移送司法机关依法追究刑事责任；尚未构成犯罪的，由其主管机关或者监察部门给予行政处分。”。



　　十四、第二十三条改为第二十条，修改为：“本办法由各市、县人民政府及省人民政府业务主管部门依照法定的职责，共同组织实施。”。



　　十五、删去原《办法》第八条、第十五条、第二十一条、第二十四条，修改后的条目序号作相应调整。



　　本决定自公布之日起施行。



　　《陕西省公路检查站管理暂行办法》根据本决定作相应修改，重新公布。







陕西省公路检查站管理暂行办法



　　（1994年7月25日陕西省人民政府发布　根据2002年1月7日陕西省人民政府第一次常务会议《关于修改〈陕西省公路检查站管理暂行办法〉的决定》修订）







　　第一条　为了加强公路检查站管理，保障公路交通安全畅通，放开和搞活商品流通，促进经济和社会发展，根据国家有关法律、法规和规章，结合本省实际，制定本办法。



　　第二条　本办法所称的公路，是指国道、省道、县道、乡道及专用公路。



　　公路检查站是指在公路上设置的检查站、收费站、征费稽查站、木材检查站。



　　第三条　凡在本省行政区域内各类公路上设置检查站，必须报经省人民政府批准。各市、县、区、乡、镇人民政府及一切机关、社会团体、部队、企事业单位及其他组织，均无权批准在公路上设置任何检查站。



　　第四条　公路检查站的设置，必须坚持统一规划、合理布局、定点检查、各司其职的原则，确保人畅其行，物畅其流。



　　第五条　公路检查站由省人民政府业务主管部门依照国家法律、法规和规章的规定，实行统一归口管理。



　　在公路上设置通行费收费站，必须按照国家规定的收费办法，由省交通行政主管部门统一管理公路车辆通行费的征收工作，发给统一制定的收费许可证标牌。未经许可，不得设站收费。



　　第六条　公路检查站的设置，实行申报、审批制度。凡是依照国家法律、法规和规章的规定，确需在公路上设置检查站的，应由省人民政府业务部门或设区市人民政府提出申请，报省人民政府批准。公安机关为检查、堵截、抓捕犯罪嫌疑人，经县级以上人民政府公安行政部门批准，可以在公路上设立临时检查站卡，任务完成后立即撤除。



　　第七条　公路检查站必须悬挂全省统一监制的公路检查站标牌、《陕西省公路检查站许可证》。必须在核定的地点设置，不得擅自变更设置地点、管辖范围、检查项目、收费标准。



　　第八条　除经批准依法设置的公路检查站，人民警察在公路上依法进行巡逻值勤、疏导交通、纠正违章，农机管理部门的执法人员依法在国道、省道以外的道路上持证对农机车辆进行安全检查外，其他任何单位、组织和个人不得在公路上设置任何形式的检查站、收费站，也不得在公路上拦截车辆进行检查、罚款、收费。



　　第九条　公路检查站的职责是：纠正违章行车，维护道路交通安全畅通；检查有关证件，抽检养路费、通行费以及其他规费的缴纳；检查禁运、限运物资等。



　　第十条　公路检查站工作人员行使处罚权时，必须依照《中华人民共和国行政处罚法》的规定，出示合法有效证件，并使用省财政厅统一监制的票据。严禁任何单位或者个人向执法检查人员下达罚款指标和任务。禁止乱罚款、乱收费、乱扣财物。



　　第十一条　公路检查站工作人员在执勤时，必须着装整齐、佩戴明显标志，出示《公路检查证》，文明执勤，礼貌待人，秉公执法，严守法纪，不得徇私舞弊、索贿受贿、敲诈勒索。



　　第十二条　公路检查站工作人员必须熟悉本部门业务知识，并具有一定法律知识，禁止雇佣民工及其他社会闲散人员充当检查站的工作人员。



　　第十三条　各级人民政府和省级业务主管部门要加强对公路检查站的组织领导、监督检查。对未经省人民政府批准设置的检查站，必须坚决取缔。对拒不撤除，屡禁不止，公开违抗的，由公安机关强制取缔，并由监察部门会同有关业务主管部门对非法设站的单位负责人和直接责任人予以行政处分；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。



　　第十四条　对雇佣民工及其他社会闲散人员充当检查站工作人员的，公路检查站主管部门应当责令立即解雇，迅速改正，并由其主管上级机关或监察部门给予单位负责人和直接责任人按有关规定给予行政处分。



　　第十五条　对公路检查站违反罚款和没收财物规定，巧立名目，扩大范围，超越规定的权限和标准，出具假票据，乱收费、乱罚款、乱没收财物的，由县级以上监察部门会同主管部门没收其全部非法所得，对违反规定的罚款和收费，应予以退还，无法退还当事人的，一律上缴财政；并由其主管上级机关或监察部门给予单位负责人和直接责任人记过、记大过或者降级的行政处分；情节严重的，给予降级、撤职直至开除公职的行政处分；构成犯罪的，移送司法机关依法追究刑事责任。



　　第十六条　对冒充国家机关执法人员，私设站卡收费、罚款、没收财物的，由公安机关撤消站卡，没收非法所得，并依照《中华人民共和国治安管理处罚条例》予以处罚；情节严重，构成犯罪的，移送司法机关依法追究刑事责任。



　　第十七条　对公路检查站工作人员贪赃枉法、徇私舞弊、索贿受贿、敲诈勒索，情节严重，性质恶劣，构成犯罪的，移送司法机关依法追究刑事责任；尚未构成犯罪的，由其主管机关或者监察部门给予行政处分。



　　第十八条　凡在公路上行车的单位、货主和车辆驾驶人员，必须遵守国家法律、法规、规章和本办法的规定，维护道路交通安全畅通；同时有权对公路检查站工作人员的不法行为进行揭发、举报，有权要求赔偿非法检查造成的经济损失。



　　第十九条　各类收费应按行政事业单位收费办法管理，严格执行“收支两条线”的规定。罚没财物一律上缴国库，不得挪作他用。



　　第二十条　本办法由各市、县、区人民政府及省人民政府各业务主管部门依照法定的职责，共同组织实施。



　　第二十一条　本办法自发布之日起施行。以前省人民政府及各工作部门颁发的有关规定，凡与本办法不一致的，应以本办法为准。