中华人民共和国海关船舶吨税暂行办法(附英文)
海关总署
中华人民共和国海关船舶吨税暂行办法(附英文)
（一九五二年九月十六日政务院财政经济委员会批准）
第一条 在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶，以及中外合营企业使用的中外国籍船舶（包括专在港内行驶的上项船舶），均按本办法由海关征收船舶吨税（以下简称吨税）。
前项应完吨税船舶，毋庸另向税务机关完纳车船使用牌照税。
第二条 吨税分三个月期缴纳与三十天期缴纳两种，由纳税人于申请完税时自行选报，其税级税率列明如下：
（一）按三个月期缴纳者：
（二）按三十天期缴纳者，照前表税率减半征收。
进口船舶应自申报进口之日起征，如所领吨税执照满期后尚未驶离中国，则应自原照满期之次日起续征。
第三条 应征吨税船舶的国籍，如属于同中华人民共和国签有条约或协定，规定对船舶的税费相互给予最惠国待遇的国家，该船舶的吨税按优惠税率计征。其按三个月期缴纳的吨税税率如下：
按本条规定纳税之船舶，如申请按照前条办法按三十天期缴纳，照上表减半征收。
第四条 外国籍及外商租用的中国籍船舶，在到达及驶离设关港
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船舶种类 | 吨 位 | | 附 注
| |（人 民 币）|
----------------|---------------------------|--------------|----------------------
| 轮 | 50吨以下 | 3角 |按净吨位计征，尾数在半
| | 51吨至 150吨 | 3角5分 |吨以下者免征其尾数，半
| 船 | 151吨至 300吨 | 4角 |吨及超过半吨但不及一吨
机 | | 301吨至 500吨 | 4角5分 |者则晋按一吨计算；又不
| 汽 | 501吨至1，000吨 | 6角 |及一吨的小型船舶，除经
| |1，001吨至1，500吨 | 7角5分 |海关总署特准免征者外，
动 | 船 |1，501吨至2，000吨 | 9角 |应一律按一吨计征。
| |2，001吨至3，000吨 |1元1角 |
| 拖 |3，001吨至4，000吨 |1元3角 |
| |4，001吨至5，000吨 |1元5角 |
船 | 船 |5，001吨以上 |1元8角 |
------|---------|---------------------------|--------------|----------------------
非 |各种人力 | 10吨以下 | 1角5分 |
机 |驾驶船及 | 11吨至 50吨 | 2角 |
动 |驳船帆船 | 51吨至 150吨 | 2角5分 |
船 | | 151吨至 300吨 | 3角 |
| | 301吨以上 | 3角5分 |
-----------------------------------------------------------------------------------
口，按海关规定须向关申报进口与结关者，应将船舶吨税执照一并交验。如进口时原照已经满期或前未完纳吨税者，应并在申报进口时填送申报单，交验：
（一）船舶国籍证书（或港务机关签发的收存此项证书之证明书）；
（二）船舶吨位证明，向关申报完税。
第五条 前项船舶，其吨税执照之有效期间在申报进口后满期者，及专在港内行驶者，均应于原照满期时按前条规定向关申报纳税领照。倘自满期次日起五日内不向关申报完税，应按本办法第十四条规定论罚。
第六条 特准行驶未设关地方之外国籍船舶，应同按本办法第四
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船 舶 种 类 | 吨 位 | | 附 注
| |（人 民 币）|
----------------|---------------------------|--------------|----------------------
| 50吨以下 | 3角 | 计征办法同前表
| 51吨至 150吨 | 3角5分 |
机 动 船 | 151吨至 300吨 | 4角 |
| 301吨至 500吨 | 4角5分 |
（轮船、汽船、 | 501吨至1，000吨 | 5角5分 |
|1，001吨至1，500吨 | 6角5分 |
拖船） |1，501吨至2，000吨 | 8角 |
|2，001吨至3，000吨 | 9角5分 |
|3，001吨以上 |1元1角 |
----------------|---------------------------|--------------|----------------------
非 机 动 船 | 10吨以下 | 1角5分 |
| 11吨至 50吨 | 2角 |
（各种人力驾驶 | 51吨至 150吨 | 2角5分 |
| 151吨至 300吨 | 3角 |
船及帆船、驳船）| 301吨以上 | 3角5分 |
----------------------------------------------------------------------------------
条规定在到达或驶离港口时向当地港务机关交验船舶吨税执照（无港务机关地方应向当地边防公安机关或部队交验），在原照满期时，并应按照本办法第四、五条规定报由当地税务局依本办法代征吨税发给执照，逾期不报按第十四条论罚。
第七条 纳税人应自海关（或税务局）签发吨税缴款书之次日起五日内（星期日及规定放假日除外）缴清税款，由关（或局）填发船舶吨税执照，逾期由关（或局）自第六天起至缴清税款之日止按日征收应纳税额千分之一的滞纳金，作为海关罚款入库。
第八条 外商租用的中国籍船舶，及中国公私营企业租用的外国籍船舶，在租用关系开始或解除时，其原纳车船使用牌照税或船舶吨税，如尚未满期，得仍继续有效。惟期满后应即按照当时使用关系向关报完吨税或向税务局报完车船使用牌照税。
第九条 船舶因经修理，原净吨位有所增减，在原领吨税执照有效期内，不再调整税额。惟于下期完纳吨税时应按吨位变更后的吨位证书，申请核定税额。如吨位增高而匿不申报，希图漏税者，按本办法第十四条规定处罚。
第十条 已完吨税之船舶，具有下列情形之一者，海关得验凭所交港务机关证明文件，按其实际日数，将执照有效日期，批注延长：
（一）船舶驶入我国港口避难、修理者；（二）船舶因防疫隔离不能上下客货者；
（三）船舶经中央或地方人民政府征用或租用者。
第十一条 下列各种外籍船舶，免征吨税：
（一）与我国建立外交关系国家之大使馆、公使馆、领事馆使用的船舶；
（二）有当地港务机关证明之避难、修理、停驶或拆毁的船舶，并不上下客货者；
（三）专供上下客货及存货之泊定趸船、浮桥趸船及浮船；
（四）中央或地方人民政府征用或租用的船舶；
（五）合于暂行海关法第二十七条规定毋庸向关申报进口的国际航行船舶。
第十二条 船舶使用人如于该船未到达港口以前办理结关手续者，须向关递送书面保证，担保俟船舶驶入港口后交验吨税执照，或遵章完纳吨税请领执照。此项执照的有效日期，亦应自船舶申报进口之日起算。
第十三条 船舶使用人所领吨税执照，在有效期间内，如有毁损或遗失时，得向原发执照海关（或税务局）书面声明，并请另发吨税执照副本，不再补税。
第十四条 不按本办法规定申报纳税领照者，除限期办理外，并处以应纳税额三倍以下之罚金，以海关罚款入库。
第十五条 本办法自发布之日施行。(附英文)
INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING VESSEL TONNAGE DUES
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 MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
CONCERNING VESSEL TONNAGE DUES
(Approved by the Financial and Economic Committee of the Govern-
ment Administration Council on September 16, 1952 and promulgated and put
into effect by the General Customs Administration on September 29, 1952)
Article 1
Vessel tonnage dues (hereinafter referred to as tonnage) shall be levied
by the Customs in accordance with these Measures on foreign registered
vessels and Chinese registered vessels chartered by foreign firms and
Chinese or foreign registered vessels used by Chinese-foreign equity joint
ventures (including vessels sailing exclusively within the ports) sailing
in the ports of the People's Republic of China. It is not necessary for
the said vessels paying tonnages to pay additional vehicle and vessel
service licence fees to the tax authorities.
Article 2
Tonnages are divided into two types: one to be paid once every three
months and the other to be paid once every 30 days, to be chosen by the
payers themselves when they apply for the payment of the tonnages. The
scale and rate of the tonnages are as follows:
1. Those to be paid once every three months:
|===================|=============================|====================|===============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|===============================|
| |below 50 tonnes | 3 jiao |Tonnages to be calculated |
| |-----------------------------|--------------------|-------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levied by net weight. The |
| |-----------------------------|--------------------|-------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |odd amount less than 1/2 |
| |-----------------------------|--------------------|-------------------------------|
| | 301 tonnes to 500 tonnes | 4 jiao 5 fen |tonne is exempt from taxa- |
| |-----------------------------|--------------------|-------------------------------|
|Power-drive | 501 tonnes to 1,000 tonnes | 6 jiao |tion; 1/2 tonne or more is |
| |-----------------------------|--------------------|-------------------------------|
|Vessels (Steam- |1,001 tonnes to 1,500 tonnes | 7 jiao 5 fen |considered as 1 tonne. Small |
| |-----------------------------|--------------------|-------------------------------|
|Ships, motor- |1,501 tonnes to 2,000 tonnes | 9 jiao |vessels less than 1 tonne shall|
| |-----------------------------|--------------------|-------------------------------|
|boats or tugboats) |2,001 tonnes to 3,000 tonnes |1 yuan 1 jiao |be taxed as 1 tonne except for |
| |-----------------------------|--------------------|-------------------------------|
| |3,001 tonnes to 4,000 tonnes |1 yuan 3 jiao |those enjoying exemption |
| |-----------------------------|--------------------|-------------------------------|
| |4,001 tonnes to 5,000 tonnes |1 yuan 5 jiao |specially granted by |
| |over 5,001 tonnes |1 yuan 8 jiao |the General Customs |
| | | |Administration. |
|===================|=============================|====================|===============================|
|Non-power- | below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|-------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|(Various | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
|manually- |-----------------------------|--------------------|-------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|lighters and junks)| over 301 tonnes | 3 jiao 5 fen | |
|===================|=============================|====================|===============================|
2. Those to be paid once every 30 days shall be levied at half the rates
in the above list. The tonnage shall be levied on an incoming vessel from
the date of its declaration for entry. If the vessel does not leave China
at the expiration of the tonnage licence, the levy shall continue as of
the next day of the expiration.
Article 3
The tonnage for a vessel which is registered in or belongs to a foreign
country which has entered into a treaty or agreement with the People's
Republic of China for mutual preferential treatment of tonnages or fees
levied on vessels shall be levied at a preferential rate. The rates of
tonnages to be levied once every three months are as follows:
|===================|=============================|====================|==============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|==============================|
| |below 50 tonnes | 3 jiao |The procedures for calculaion |
| |-----------------------------|--------------------|------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levy are the same as in |
| |-----------------------------|--------------------|------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |the preceding list. |
| |-----------------------------|--------------------|------------------------------|
|Power-driven | 301 tonnes to 500 tonnes | 4 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Vessels (Steam- | 501 tonnes to 1,000 tonnes | 5 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|ships, motor- |1,001 tonnes to 1,500 tonnes | 6 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|boats or tugboats) |1,501 tonnes to 2,000 tonnes | 8 jiao | |
| |-----------------------------|--------------------|------------------------------|
| |2,001 tonnes to 3,000 tonnes | 9 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
| |over 3,001 tonnes |1 yuan 1 jiao | |
|===================|=============================|====================|==============================|
|Non-power- |below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|------------------------------|
|(Various manually- | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|------------------------------|
|lighters and | over 301 tonnes | 3 jiao 5 fen | |
|junks) | | | |
|===================|=============================|====================|==============================|
If a vessel paying the tonnage as stipulated under this Article applies to
make payment once every 30 days in accordance with the procedures in the
preceding Article, the tonnage shall be levied at half the rates in the
above list.
Article 4
A foreign registered vessel or a Chinese registered vessel chartered by a
foreign firm shall submit the vessel tonnage licence and the declaration
at the Customs for examination and entry or clearance purposes as
stipulated by the Customs when it arrives at or leaves a port where there
is a Customs establishment. If the original licence has expired at the
time of entry or the tonnage has not been paid before, it shall file a
declaration at the time of entry, make the declaration at the Customs and
pay the tonnage by submitting (1) the certificate of the vessel's registry
(or the testimonial signed and issued by the port authorities to testify
that this certificates has been kept in their custody) and (2) the
certification of the vessel's tonnage for examination.
Article 5
If the term of validity of the tonnage licence of the above vessel has
expired after its declaration for entry or if it sails exclusively within
the port, it shall make a declaration at the Customs, pay the tonnage and
obtain a new licence as stipulated in the preceding Article upon
expiration of the original licence. If it fails to make a declaration and
pay the tonnage within 5 days of expiration, it shall be fined according
to the stipulation in Article 14 of these Measures.
Article 6
A foreign registered vessel specially permitted to sail to or from a place
where there is no Customs establishment shall submit the vessel tonnage
licence to the local port authorities for examination (it shall be
submitted to the local frontier public security organs or frontier forces
for examination in a place without port authorities) as stipulated in
Article 4 of these Measures when it arrives at or leaves the port. At the
expiration of the original licence, it shall also make a declaration at
the local tax bureau as stipulated in Article 4 and Article 5 of these
Measures and the bureau shall collect the tonnage and issue a new licence
in lieu of the Customs according to these Measures. If it fails to make a
declaration within the time limit, it shall be fined in accordance with
Article 14.
Article 7
The payer shall pay the tonnage within 5 days (Sundays and statutory
holidays excepted) of the issue of the Notice of Tonnage Payment by the
Customs (or the tax bureau) and the Customs (or the bureau) shall issue
the vessel tonnage licence. If the time limit is exceeded, the Customs (or
the bureau) shall collect a fine for delaying payment of 0.1% of the
payable tonnage daily from the sixth day to the day of full payment of the
tonnage and pay it into the treasury as Customs' fines.
Article 8
In the case of a Chinese registered vessel chartered by a foreign firm or
a foreign registered vessel chartered by a Chinese public or private
enterprise, the vehicle and vessel service licence tax or the vessel
tonnage already paid shall remain valid if it has not expired at the
beginning or termination of the charter. However, the vessel shall make a
declaration at the Customs' and pay the tonnage or make the declaration at
the tax bureau and pay the vehicle and vessel service licence tax upon its
expiration on the basis of the charter at the time.
Article 9
The tonnage amount shall not be readjusted within the term of validity of
the tonnage licence already obtained even if the net weight of a vessel is
increased or reduced due to repairs. However, at the time of the next
payment of tonnage, an application shall be made for the adjustment of the
tonnage amount on the basis of the certificate of tonnage after its change
of weight. If the increase in weight is not disclosed and declared with
the intention of evading tonnage payment, the vessel shall be fined as
stipulated in Article 14 of these Measures.
Article 10
In any of the following cases for a vessel which has paid tonnage, the
Customs shall annotate and comment on the extension of the term of the
licence validity according to the actual number of days after examining
the papers submitted by the port authorities:
(1) a vessel sailing into a port in the country for asylum or repair;
(2) a vessel under quarantine and unable to embark or disembark passengers
or cargos;
(3) a vessel having been commandeered and chartered by the Central
Government or a local people's government.
Article 11
The following foreign registered vessels shall be exempt from tonnages:
(1) vessels for use by embassies, legations and consulates of countries
having diplomatic relations with China;
(2) vessels with papers from the local port authorities to take asylum,
undergo repairs, suspend service or be disassembled and not to embark or
disembark passengers or cargos;
(3) mooring pontoons, floating-bridge pontoons and floating boats used
exclusively for embarking or disembarking passengers or cargos and storing
goods;
(4) vessels commandeered or chartered by the Central Government or local
people's governments;
(5) international vessels which are exempt from making declarations at the
Customs for entry as stipulated in Article 27 of the Provisional Customs
Law. [*1]
Article 12
If a charter-party goes through Customs formalities before the vessel
arrives at the port, it shall submit a written guarantee to the Customs
house to assure submission upon entry of the vessel of the tonnage licence
for examination or payment of the tonnage and application for licence
according to regulations. The term of validity of the licence shall begin
on the date of the vessel's declaration for entry.
Article 13
If the tonnage licence obtained by a charter-party is defaced or lost
during the term of validity, it shall make a written application to the
original licence-issuing Customs establishment (or tax bureau) for a copy
of the tonnage licence. No further payment is required.
Article 14
All formalities shall be observed within the time limit set. A charter-
party who fails to make a declaration, pay the tonnage and obtain the
licence shall be fined not more than three times the payable tonnage
amount and the fine shall be paid into the treasury as Customs' fines.
Article 15
These Measures shall go into force as of the date of promulgation.
Note:
[*1] The Provisional Customs Law has been superseded by the Customs Law of
the People's Republic of China, which was adopted at the 19th Meeting of
the Standing Committee of the Sixth National People's Congress of the
People's Republic of China on January 22, 1987. - The Editor.
鞍山市产权交易中心国有产权交易工作规程
辽宁省鞍山市财政局
鞍山市产权交易中心国有产权交易工作规程
第一条 为规范鞍山市国有产权交易行为，促进国有资产合理流动和优化配置，防止国有资产流失，根据《企业国有产权转让管理暂行办法》(国务院国资委、财政部令第3号)、《辽宁省企业国有产权交易管理暂行办法》（辽国资[2005]104号）及《行政单位国有资产管理暂行办法》（财政部令第35号）、《事业单位国有资产管理暂行办法》（财政部令第36号）等相关法律法规，制定本规程。
第二条 国有产权交易坚持公开、公平、公正、诚实信用的原则。
第三条 本规程适用于鞍山市所有（市、县、区）国有产权交易，其范围包括：
（一）行政机关、群众团体、事业单位国有产权。
（二）企业整体或部分国有产权（股权）。
（三） 国有企业整体或者部分实物资产和整体或者部分债权资产。
（四）国有无形资产和知识产权。
（五）国有企业经营权、租赁权。
（六）破产国有企业需处置的资产（财产）。
（七）需处置的国有企业涉讼资产。
（八）国有银行和资产管理公司债权。
（九）其他企业国有产权。
第四条 鞍山市产权交易中心职能：
（一） 贯彻执行国家有关法律法规以及国有产权交易的政策规定。
（二） 受理国有产权转让项目，严格审查交易双方主体资格及相关资料。
（三） 利用产权交易机构网站和媒体，公开披露产权转让信息。
（四） 提供产权交易项目咨询、方案策划等相关服务。
（五） 负责组织实施产权交易活动。
（六） 指导交易双方依照有关法律法规签订《产权转让合同》，并报市国资委备案。
（七） 负责产权转让价款的监缴工作。
（八） 负责产权交易的鉴证工作。
（九） 负责整理、保存产权转让项目的档案资料。
（十） 提供产权交易的招投标、拍卖等配套服务。
（十一）依托全国产权交易信息网，利用产权交易平台，为我市招商引资提供相关服务。
（十二）收集整理产权交易信息，统计产权交易相关数据，报告我市国有产权交易进场情况。
第五条 国有产权交易工作程序：
（一）接受委托
接受持鞍山市人民政府国有资产监督管理委员会或相关部门批复的国有产权转让方委托，办理产权交易事宜。确定项目负责人，实行项目负责制。
（二）审核转让项目资料
转让方按产权交易中心的要求提供资料，项目负责人进行签收。实行项目负责人初审，部门负责人复审、中心主任终审的三级审核制度。对转让方所提交文件的合法性和完整性进行书面审核：
1、资格：审查转让方主体资格的合法性。
2、权属：权属证明是否合法、有效。
3、职工安置：涉及职工安置的应履行法定程序及内部决策程序。职工安置方案必须经职工大会或职工代表大会审议通过并经劳动保障部门审核及认定。
4、债权债务：是否依法落实转让标的企业的债权债务；是否征得债权金融机构的同意。
5、资产评估报告：评估报告是否在有效期内，并应有国有资产监督管理部门核准函或备案表；涉及土地的应提供土地估价报告及国土资源局的备案表；报告中有无保留意见和特殊说明。
6、数据审核：企业改制方案和职工安置方案中的数据内容是否与各种资料中的一致。
7、法律意见书：是否有法律意见书，注重法律结论。
（三）发布公告
由转让方拟定产权转让公告内容，中心根据标的情况，依据国务院国资委、财政部《企业国有产权转让管理暂行办法》和辽宁省《企业国有产权交易管理暂行办法》及《行政单位国有资产管理暂行办法》（财政部令第35号）、《事业单位国有资产管理暂行办法》（财政部令第36号）等相关法律法规，对产权转让公告进行审核，统一在省级以上公开发行的经济或金融类报刊和鞍山市产权交易中心网站上发布，广泛征集受让方。公告期限为20个工作日。
（四）受让方资格审查
1、公告期内受理报名登记，并对意向受让方资格进行初审。
2、依照《企业国有产权转让管理暂行办法》的规定及转让方提出的受让条件，对意向受让方所提交文件的合法性和完整性进行书面审核：
①是否具有良好的财务状况和支付能力；
②是否具有良好的商业信用；
③意向受让方为自然人的，是否具有完全民事行为能力；
④是否符合转让方提出的受让条件；
⑤国家法律、行政法规规定的其他条件。
3、公告期结束后，与转让方共同对意向受让方主体资格及资信证明等进行审查，确认符合受让条件的意向受让方。
（五）确定产权交易方式
根据征集到的意向受让方数量和转让标的具体情况，与转让方共同协商确定采取拍卖、招投标、竞价等产权交易方式。
（六）组织产权交易
国有产权转让底价应当以同级国有资产监督管理机构核准的评估值作为参考依据。按确定的转让方式组织产权交易，交易过程接受市政府、国资委、纪委、监察、企业职工代表等部门的监督。产权交易主要方式有：
1、拍卖转让：依据《中华人民共和国拍卖法》和《企业国有产权转让管理暂行办法》，经公开征集产生两个以上意向受让方，转让标的比较简单，以公开竞价的形式，按出价最高者所得的原则，确定最终受让方。
2、招投标转让：依据《中华人民共和国招标投标法》和《企业国有产权转让管理暂行办法》，经公开征集产生两个以上意向受让方，转让标的相对复杂，以公开竞标的形式，由评标委员会进行综合评审，按得分最高者所得的原则确定最终受让方。评标委员会由市政府、国资委及相关行业专家随机组成。评标委员会成员在开标前不予公开，与竞标人有利害关系的人应当回避。评标过程要严格保密，任何单位和个人不得非法干预，影响评标过程和评标结果。
3、竞价转让：依据《企业国有产权转让管理暂行办法》，经公开征集产生两个以上意向受让方，以竞价格或竞方案与竞价格相结合的方式确定成交价格及最终受让方。
4、协议转让：依据《企业国有产权转让管理暂行办法》，经公开征集只产生一个意向受让方或按照有关规定经省级以上国有资产监督管理机构批准采取直接交易的方式。
（七）签订产权转让合同
中心草拟产权转让合同，经转、受让双方对合同条款达成共识后，组织双方签订《产权转让合同》，并报国资委备案。
（八）结算交割
产权转让合同签订后，国有产权转让价款按合同约定支付，依据《国有资产收益收缴管理办法》的规定，将产权转让价款监缴至指定账户。
（九）出具产权交易凭证
依据《产权转让合同》及产权转让价款收据，出具产权交易凭证。受让方凭《产权交易凭证》到相关部门办理权属变更登记手续。
（十）档案管理
产权交易项目结束后五个工作日内，项目负责人将《产权转让合同》及附件整理后，填写《产权转让项目备案表》进行归档备查。
第六条 国有产权交易期间有下列情形之一的，产权交易应当中止：
（一）国有产权转让方提出中止交易申请并经有关部门批准的。
（二）第三方对国有产权转让标的提出异议尚未裁决的。
（三）司法部门或者国有资产监督管理机构发出中止交易书面通知的。
（四）因不可抗力致使国有产权交易活动不能进行的。
（五）法律、法规规定应当中止的其他情形。
第七条 产权交易机构和工作人员，在国有产权交易活动中弄虚作假或玩忽职守，损害国家或交易双方权益，造成一定经济损失的，要依法依纪追究主要领导和直接责任人的责任。
第八条 其他所有制性质的企业产（股）权交易可参照本规程执行。
第九条 本规程从二OO八年六月一日起施行。
