中华人民共和国海关对加工贸易保税工厂的管理办法(附英文)
海关总署
中华人民共和国海关对加工贸易保税工厂的管理办法(附英文)
1988年4月6日，海关总署
第一条 为了适应对外经济贸易发展的需要，鼓励和促进加工贸易的开展，根据《中华人民共和国海关法》，特制定本办法。
第二条 经海关特准专为生产出口产品进行保税加工的企业为加工贸易保税工厂（以下简称保税工厂）。
第三条 保税工厂进口的货物属海关保税货物，自进口之日起至全部出口之日止受海关监管。未经海关许可，不得出售、转让、调换或移作他用。
第四条 凡经国家批准有权经营进出口业务的企业或具有法人资格的承接进口料、件加工复出口的出口生产企业（以下统称经营加工单位），均可向主管地海关申请建立保税工厂。
第五条 建立保税工厂，须具备以下条件：
1．具有专门加工、制造出口产品的设施；
2．拥有专门贮存、堆放进口货物和出口成品的仓库；
3．建立专门记录出口产品生产、销售、库存等情况的帐册；
4．有专人管理保税货物、仓库和帐册。
具备上述条件的经营加工单位，经提交《加工贸易保税工厂申请书》向海关申请，经海关实地勘查批准后，发给《加工贸易保税工厂登记证书》，并在核发的登记手册上加盖加工贸易保税工厂戳记，始准进行保税加工。
第六条 保税工厂为外商加工、装配成品和为制造出口产品而进口的原料、材料、元器件、零部件、配套件、辅料、包装物料和加工过程中直接消耗的数量合理的化学物品（以下简称料、件），准予缓办进口纳税手续，按实际加工出口成品所耗用的进口料、件免征关税及产品（增值）税或工商统一税。
第七条 保税工厂进口的料、件的登记备案和核销，按对来料加工或进料加工管理的有关规定办理。
第八条 保税工厂进口料、件和出口成品时，由经营人或其代理人填写专用进出口货物报关单一式四份，并在右上角加盖“保税工厂货物”戳记，随附有关单证和来料加工或进料加工登记手册，向进出境地海关报关。经海关审核后，将其中一份寄送主管海关，另一份由海关签印后，退回申报人交保税工厂留存备查。
第九条 有关经营加工单位必须于每季度第一个月十五日前将上一季度进口的原材料储存保管、使用加工、加工成品库存和成品出口以及特准内销等情况，列表报送主管海关核查。
保税工厂如将进口料、件同国产原材料混合加工时，必须如实向海关报明投入进口料、件的比例和数（重）量。
第十条 海关认为必要时，可派关员驻厂或随时派遣关员对保税工厂的料、件、成品的库存、出口情况和单据、帐册等进行监督检查，保税工厂应按规定提供办公场所和食宿方便。
如保税工厂要求海关派员到工厂办理验放手续，可向主管海关提出申请，并照章交纳规费。
第十一条 保税工厂在失去海关严密监管条件时或者有违反海关规定的行为，海关可随时吊销其保税工厂证书，并对其发生的违反海关规定行为，按《中华人民共和国海关法》进行处理。
第十二条 本规定自一九八八年五月一日起施行。
Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Factory of Processing Trade
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 6, 1988)
Whole Doc.
Article 1
The present rules are formulated in order to meet the need of the
development of foreign economic relations and trade, encourage and promote
the development of processing trade in accordance with the Customs Law of
the People's Republic of China.
Article 2
Enterprises specially permitted by the Customs to conduct the bonded
processing for producing export products are the bonded factories of
processing trade (hereinafter referred to as the bonded factory).
Article 3
The goods imported by the bonded factory are the bonded goods of the
Customs and shall be under the Customs supervision and control from the
date of import to the date of total export and shall not be sold,
transferred, exchanged and shifted to other uses without the permission of
the Customs.
Article 4
The enterprises which have the right to conduct the import and export
businesses with the permission of the State or the export-production
enterprises with the legal personalities to conduct the businesses of
processing imported materials and components for re-export (hereinafter
referred to as the processing unit), may apply to the local competent
Customs for setting up the bonded factories.
Article 5
Setting up the bonded factory shall have the following conditions:
1. Having special facilities for processing and manufacturing export
products;
2. Having warehouse specially for storing and piling up imported
goods and export products;
3. Establishing account books specially for recording the production,
sale, storage and other matters;
4. Having full-time persons for managing the bonded goods, warehouse
and account books;
The processing unit having the above conditions shall submit the
"Application For the bonded Factory of Processing Trade" and apply to the
Customs. After on-the-spot investigation and approval by the Customs, the
"Registration Certificate For Bonded Factory of Processing Trade" shall be
issued and given with the stamp of the bonded factory of processing trade
on it, and then the bonded processing shall be permitted.
Article 6
The raw materials, materials, components, spareparts, set elements,
supplementary materials, packaging materials and chemicals of appropriate
dosage consumed in the direct processing procedure (hereinafter referred
to as the materials and components) imported by the bonded factory to
process, assemble products and manufacture export products for foreign
businessmen shall be permitted to postpone the formalities of import duty
and be exempted from the Customs duties, product (value added) tax and
consolidated industrial and commercial tax according to the actual amount
of the imported materials and components consumed in processing export
products.
Article 7
The registration on file and conciliation after verification of the
imported materials and components of the bonded factory shall be dealt
with in accordance with the relevant rules concerning the administration
of processing imported materials and buyer-supplied materials.
Article 8
When the bonded factory imports the materials and components or
exports products, the operator or his agent shall fill in special
declaration of import and export goods in quadruplicate with the stamps of
"The Goods of the Bonded Factory" on the right above of each copy, and
together with relevant documents and the registration manual of processing
imported materials and buyer-supplied materials and declare to the Customs
at which the goods will enter or leave the territory. After examination by
the Customs, one copy of the declaration certificates shall be sent to the
competent Customs, and another copy together with the stamp of the Customs
shall be returned to the declarer for the bonded factory's records.
Article 9
The relevant processing unit shall list storage and processing of
imported materials, storage and export of products and domestic sales of
products under special permission of last quarter into forms and report
before 15th of the first month of each quarter to the competent Customs
for verification.
In case the imported materials and components will be mixed with
domestic materials for processing, the bonded factory shall report
accurately to the Customs the ratio and quantity of consumed imported
materials and components.
Article 10
When considering necessary, the Customs may sent Customs officer to
station in the bonded factory or send Customs officer at any time to
supervise and check the storage and export of the materials, components
and products and documents and account books. The bonded factory shall
render office and necessary convenience according to the regulations.
When the bonded factory requests the Customs officer to come to the
factory to accomplish formalities of examination and release, the factory
shall apply to the Customs in charge and pay fees according to the
regulations.
Article 11
When the bonded factory is out of the Customs' supervision and
control or has conducts violating the Customs regulations, the Customs can
at any time revoke his certificate of the bonded factory, and deal with
the conducts violating the Customs regulations in accordance with the
Customs Law of the People's Republic of China.
Article 12
The present Rules shall enter into force on May 1, 1988.
网络著作权侵权之剽窃的认定
许登甲
随着我国加入WTO之后，我国著作权侵权案件层出不穷，网上任意抄袭著作权人的作品尤为严重，笔者就实务中对剽窃的认定发表一下自己的看法。
一、何为剽窃
所谓剽窃是指将他人作品或者作品的片段窃为己有并发表的行为。
二、剽窃的形式
原封不动或者基本原封不动地复制他人作品的行为，也有经改头换面后将他人受著作权保护的独创成份窃为己有的行为。在实务中往往大部分是以后者居多，认定比较麻烦，甚至有的还需专家认定。
三、剽窃的构成
“接触加实质性相似的标准”
“接触”可以间接证明，比如1、原告作品在被告作品之前已通过发行等方式公之与众；2、被告的作品与原告的作品明显近似，足可合理排除被告独立创作的可能性；3、被告的作品中包含着与原告作品中的特点、相同的风格或相同的技巧，而这些相同之处很难用偶然的巧合来解释。
“实质性相似”是指侵权作品中体现创作者个性的部分与原作的独创性部分实质性相似。对于文字作品来说，首先需要将原作中的独创性部分抽离出来，然后再将侵权作品中的独创性部分抽离出来，将两者进行对比，不管独创性部分所占比例多少，只要构成实质性相似就可以认定两作品实质相似。
四、剽窃原被告的举证
原告应举证证明：1、被告使用了与原告作品相同或者相近似的表达形式；2、被告接触了原告的作品。
被告可举证证明：1、与原告作品相同或相近似的部分源于被告自行创作；2、与原告作品相同或相近似的部分属于公有领域或者第三方；3、与原告作品相同或相近似的原因在于执行共同的标准或者表达形式有限；4、其他造成相同或近似的合理理由。
五、仅涉及作品的构思、语言风格、人物特征及关系、主要情节、个别语句等且散落在作品的各个部分、文字等最终表达不尽相同时剽窃的认定
1、作品的构思和语言风格不属于“表达”。2、作品的思想、主题、情感不应排除出抄袭的判断之外；3、对于小说而言，即使以同一时代为背景，甚至以相同的题材、事件为创作对象，不同的作者创作的作品也不可能雷同。4、对被控侵权的情节和语句是否构成抄袭，应进行整体认定和综合判断。5、不能简单地将人物特征、人物关系以及与之相应的故事情节割裂开来，因为人物和叙事应为有机融合的整体，在判断抄袭时亦应综合进行考虑。
六、剽窃的精神损害抚慰金
精神损害抚慰金一般不低于2000元，不高于5万元。
