新闻出版署 财政部


新闻出版署、财政部关于印发《国营出版企业固定资产折旧试行办法》的通知

1990年11月15日，新闻出版署、财政部

为了加强国营出版企业固定资产管理，提高使用效率，正确计提折旧，合理使用折旧基金，促进设备更新和技术改造，根据国务院发布的《国营企业固定资产折旧试行条例》的规定，特制定《国营出版企业固定资产折旧试行办法》。现印发给你们，请遵照执行。
执行中如有问题和意见，望及时告新闻出版署。
附件：国营出版企业固定资产折旧试行办法

附：国营出版企业固定资产折旧试行办法
一、总 则
（一）为了加强国营企业固定资产管理，提高使用效率，正确计提折旧，合理使用折旧基金，促进设备更新和技术改造，根据国务院发布的《国营企业固定资产折旧试行条例》的规定，结合国营出版企业的实际情况，特制定本办法。
（二）国营出版企业固定资产折旧是对固定资产磨损和损耗价值的补偿。其补偿方式，是按固定资产原值和规定的折旧率提取折旧基金。
（三）实行独立经济核算的国营出版企业（不含未实行企业管理的出版社），都必须按照本办法规定正确计提折旧基金，并建立健全固定资产和折旧基金的管理制度。
（四）国营出版企业的固定资产折旧基金是企业用于固定资产更新改革的专项资金，应严格按照国家有关规定合理使用，注重效果。
（五）凡实行大修理基金按固定资产折旧率一定比例计提的出版企业，今后仍按原定的固定资产大修理提存率计提大修理基金，不再与折旧率挂钩，或由上级主管部门与同级财政部门重新商定计提办法。
二、应计提折旧的固定资产范围
（一）下列固定资产提取折旧：
1、房屋和建筑物；
2、在用的机械、动力、传导、运输设备及制版、排版、复制、编绘、管理设备；
3、临时性停用和大修理停用的设备。
（二）下列固定资产不提取折旧：
1、土地；
2、未使用的固定资产；
3、不需用的固定资产；
4、经上级主管部门和同级财政部门批准封存的固定资产。
（三）印刷厂和印刷器材生产厂连续停工一个月以上的车间和基本上处于停产状态的企业（任务不足20％），其设备均不提折旧。生产任务不足50％，处于半停产状态企业的设备，除国家另有规定者外，减半提取折旧。不提折旧和减提折旧的固定资产均需报上级主管部门审批。
（四）帐面已经提足折旧的固定资产，不再提取折旧。
（五）由于社会技术发展必须由先进设备替换的落后设备，以及能源消耗高、效率低，按国家政策规定应予淘汰的设备，由企业报主管部门批准后予以报废，其未提足的折旧，可以补提；由于企业经营管理不善等原因造成提前报废的固定资产，未提足折旧的不再补提。
三、确定固定资产原值的原则
固定资产原值是计算固定资产折旧的依据。其确定的原则是：
（一）用基本建设拨款或基本建设贷款购建的固定资产，以建设单位交付使用财产清单（册）中的固定资产价值为原值；
（二）用专项拨款、专用基金和专用借款购建的固定资产，以实际发生的全部成本为原值；
（三）有偿调入的固定资产，以调拨价格或双方协议价格，加上包装费、运杂费和安装成本后的价值为原值；
（四）无偿调入的固定资产，按调出单位的帐面原价减去原来的安装成本，加上调入单位发生的安装成本后的价值为原值，调入单位支付的包装费和运杂费，应用更新改造基金开支，不计入固定资产价值；
（五）赠送设备的原值，应按估价、关税、运费、安装调试费确定；
固定资产的原值确定后，除国家决定对固定资产重新估价以及发现固定资产帐面价值有错误等情况外，一律不准任意变更。
四、确定固定资产折旧率的原则
（一）国营出版企业各类固定资产的折旧年限按照《国营出版企业固定资产分类折旧年限目录》（附后）的规定执行。
（二）固定资产折旧率，根据固定资产原值减去净残值后的余额和折旧年限确定。固定资产净残值为残值减去清理费用后的余额。国营出版企业各类固定资产的净残值比例在固定资产原值的3－5％的范围内，由企业主管部门确定，报同级财政部门备案。
五、计提基本折旧的方法
国营出版企业计提固定资产基本折旧一律采用平均年限法（即直线法），按照应计折旧固定资产的范围，根据已确定的固定资产原值，规定的折旧年限和净残值比例计算提取。
计算公式为：
固定资产 固定资产原值－（残余价值－消理费用）
－－－－－＝－－－－－－－－－－－－－－－－－－－
年折旧额 规定的折旧年限
固定资产年折旧额
固定资产年折旧率＝－－－－－－－－－－×100％
固定资产原值


固定资产的基本折旧，应按月（或季）提取，计入当月（季）成本。
六、基本折旧基金的使用范围
（一）基本折旧基金的使用范围包括：
1、机器设备的更新；
2、房屋建筑的重建；
3、对原有固定资产进行技术改造；
4、试制新产品措施；
5、综合利用和治理“三废”措施；
6、劳动安全保护措施；
7、零星固定资产购置。
（二）出版企业提取的折旧基金，全部留给企业，由企业自行安排使用。折旧基金可以同企业税后留利中的生产发展基金和后备基金以及大修理基金统筹安排使用，但应分别核算。
七、附 则
（一）为保证正确计提折旧，对在用、不需用、未使用和封存的固定资产，以及外借的固定资产，要进行定期或不定期的清查、核对，要建帐建卡，做到帐、卡、物相符。


（二）建立奖惩制度。对于履行职责，对固定资产管理好的单位和有贡献的个人，应分别给予表扬或奖励。对于任意改变固定资产折旧年限，多提或少提折旧，自行扩大折旧基金使用范围，挪用折旧基金，以及盲目购建固定资产，造成严重损失浪费的，应给予批评或处分，必要时给予经济制裁。
（三）本办法于1991年1月1日起执行。


The Standing Committee of the National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ASSEMBLIES, PROCESSIONSAND DEMONSTRATIONS

(Adopted at the Tenth Meeting of the Standing Committee of the
Seventh National People's Congress on October 31, 1989, promulgated by
Order No. 20 of the President of the People's Republic of China on October
31, 1989 and effective as of the same date)

Contents
Chapter I General Provisions
Chapter II Application and Permission for Assemblies, Processions and
Demonstrations
Chapter III The Holding of Assemblies, Processions and Demonstrations
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
Pursuant to the Constitution, this Law is enacted to safeguard citizens'
exercise of their right to assembly, procession and demonstration
according to law and to maintain social stability and public order.
Article 2
This Law shall apply to assemblies, processions and demonstrations held
within the territory of the People's Republic of China.
The term "assembly" used in this Law means an activity in which people
gather at a public place in the open air to express views or aspirations.
The term "procession" used in this Law means an activity in which people
line up for a march along a public road or across a public place in the
open air to express their common aspirations.
The term "demonstration" used in this Law means an activity in which
people express their common aspirations, including demands, protests,
support or moral support, in the manner of an assembly, a procession, a
sit-in, etc., at a public place in the open air or along a public road.
This Law shall not apply to recreational or sports activities, normal
religious activities or traditional folk events.
Article 3
The citizens' exercise of their right to assembly, procession and
demonstration shall be safeguarded by the people's governments at all
levels in accordance with the provisions of this Law.
Article 4
In exercising their right to assembly, procession and demonstration,
citizens must abide by the Constitution and the laws, shall not oppose the
cardinal principles specified in the Constitution and shall not impair
state, public or collective interests or the lawful freedoms and rights of
other citizens.
Article 5
An assembly, a procession or a demonstration shall be held in a peaceful
manner; no weapons, controlled cutting tools or explosives shall be
carried, and no violence employed.
Article 6
The competent authorities governing assemblies, processions and
demonstrations shall be the municipal public security bureau, county
security bureau or municipal public security sub-bureau in the localities
where the assemblies, processions and demonstrations are held; if the
route of a procession or demonstration cuts through two or more districts
or counties, the competent authorities thereof shall be the public
security organ at the next higher level to the public security organs in
such districts or counties.

Chapter II Application and Permission for Assemblies, Processions and Demonstrations
Article 7
For the holding of an assembly, a procession or a demonstration,
application must be made to and permission obtained from the competent
authorities in accordance with the provisions of this Law.
It shall not be necessary to apply for the following activities:
(1) celebrations or commemorative activities held by the state or by state
decisions; and
(2) assemblies held by state organs, political parties, public
organizations, enterprises or institutions in accordance with law or the
relevant articles of association.
Article 8
There must be a person or persons responsible for the holding of an
assembly, a procession or a demonstration.
For the holding of an assembly, a procession or a demonstration for which
an application has to be made under this Law, the responsible person(s)
must submit an application in writing to the competent authorities five
days prior to the date of the activity. The application shall specify the
purposes of the assembly, procession or demonstration, how it is going to
be conducted, the posters and slogans to be used, the number of
participants, the number of vehicles, the specifications and quantities of
the sound facilities to be used, the starting and finishing time, the
places (including places where the participants assemble and disperse),
the route, and the name(s), occupation(s) and address(es) of the person(s)
responsible for the assembly, procession or demonstration.
Article 9
After receiving an application for an assembly, a procession or a
demonstration, the competent authorities shall inform the responsible
person(s) in writing of their decision to grant or not to grant permission
two days prior to the date of the activity applied for. If no permission
is granted, the reasons thereof shall be given. Failure to serve notice
within the time limit shall be construed as the granting of permission.
If an assembly, a procession or a demonstration is truly necessitated by
unexpected occurrences, a report must be made immediately to the competent
authorities: upon receiving the report, the competent authorities shall
immediately examine it and decide to grant or not to grant permission.
Article 10
If an application is made for an assembly, a procession or a demonstration
which will press for the settlement of specific issues, the competent
authorities may, after receiving the application, inform the departments
or units concerned to resolve such issues through consultation with the
person(s) responsible for the assembly, procession or demonstration, and
may also postpone for five days the starting date specified in the
application.
Article 11
If the competent authorities are of the opinion that the holding of an
assembly, a procession or a demonstration at the time or place or along
the route specified in the application will seriously affect traffic and
public order, they may, upon or after granting permission, change the
time, place or route and inform the responsible person(s) of the change in
good time.
Article 12
No permission shall be granted for an application for an assembly, a
procession or a demonstration which involves one of the following
circumstances:
(1) opposition to the cardinal principles specified in the Constitution;
(2) harming the unity, sovereignty and territorial integrity of the state;
(3) instigation of division among the nationalities; or
(4) the belief, based on sufficient evidence, that the holding of the
assembly, procession or demonstration that is being applied for will
directly endanger public security or seriously undermine public order.
Article 13
If the person(s) responsible for an assembly, a procession or a
demonstration does not accept the competent authorities' decision not to
grant permission, he may apply to the people's government at the same
level for reconsideration within three days of receiving the notice on the
decision, and the people's government shall make a decision within three
days of receiving the application for reconsideration.
Article 14
The person(s) responsible for an assembly, a procession or a demonstration
may withdraw his application after submitting it and before receiving a
notice of the competent authorities; if a decision is made to call off the
assembly, procession or demonstration after receipt of the competent
authorities' notice on the granting of permission, the responsible
person(s) concerned shall inform the competent authorities of the decision
in good time and dismiss the participants if they have assembled.
Article 15
No citizens shall, in a city other than his place of residence, start,
organize or participate in an assembly, a procession or a demonstration of
local citizens.
Article 16
No functionary of a state organ shall organize or participate in an
assembly, a procession or a demonstration which contravenes the functions
and obligations of functionaries of state organs as prescribed in relevant
laws and regulations.
Article 17
If anyone organizes or participates in an assembly, a procession or a
demonstration in the name of a state organ, a public organization, an
enterprise or an institution, he must first obtain approval from its
leaders.

Chapter III The Holding of Assemblies, Processions and Demonstra- tions
Article 18
With respect to an assembly, a procession or a demonstration held in
compliance with law, the competent authorities shall dispatch the people's
police to keep traffic and public order and ensure the smooth progress of
the assembly, procession or demonstration.
Article 19
An assembly, a procession or a demonstration held in compliance with law
shall not be disturbed, broken into or disrupted by anybody by violence,
coercion or any other illegal means.
Article 20
In order to ensure the progress of a procession held in compliance with
law, the people's police responsible for keeping traffic order may
temporarily exercise flexibility in their execution of the relevant
provisions of traffic regulations.
Article 21
If it becomes impossible for a procession to follow the permitted route
because of unexpected circumstances occurring on the way, the chief police
officer present at the scene shall have the authority to change the route
of the procession.
Article 22
If an assembly, a procession or a demonstration is held in or passes by
places where state organs, military organs, radio stations, television
stations or foreign embassies or consulates are located, the competent
authorities may, with a view to keeping order, establish temporary
security lines, which shall not be crossed without permission by the
people's police.
Article 23
No assembly, procession or demonstration shall be held within a peripheral
distance of 10-300 metres from the following places, with the exception of
those approved by the State Council or the people's governments of
provinces, autonomous regions and municipalities directly under the
Central Government:
(1) premises of the Standing Committee of the National People's Congress,
the State Council, the Central Military Commission, the Supreme People's
Court and the Supreme People's Procuratorate;
(2) places where state guests are staying;
(3) important military installations; and
(4) air harbours, railway stations and ports.
The specific peripheral distances from the places listed in the preceding
paragraph shall be defined by the people's governments of provinces,
autonomous regions and municipalities directly under the Central
Government.
Article 24
The time for holding an assembly, a procession or a demonstration shall be
limited to 6 a.m. - 10 p.m., with the exception of those held by decision
or approval of the local people's governments.
Article 25
An assembly, a procession or a demonstration shall be conducted in
accordance with the purposes, manners, posters, slogans, starting and
finishing time, places, routes and other matters for which permission has
been granted.
The person(s) responsible for an assembly, a procession or a demonstration
must assume responsibility for maintaining the order thereof and strictly
guard against participation by others.
The person(s) responsible for an assembly, a procession or a demonstration
shall, when necessary, appoint special personnel to assist the people's
police in maintaining order. The personnel responsible for the
maintenance of order shall wear identification marks.
Article 26
The holding of an assembly, a procession or a demonstration shall not
contravene the regulations on public security administration and shall not
involve criminal activities or the instigation of crimes.
Article 27
The people's police shall stop an assembly, a procession or a
demonstration that is being held, if it involves one of the following
circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application;
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places and routes permitted by the
competent authorities; or (3) the emergence, in the course of the
activity, of a situation which endangers public security or seriously
undermines public order.
If any of the circumstances specified in the preceding paragraph occurs
and the instruction to stop the activity is ignored, the chief officer of
the people's police present at the scene shall have the authority to order
a dismission; for those who refuse to dismiss, the chief police officer
present at the scene shall have the authority to decide, in accordance
with relevant state provisions, on the adoption of necessary measures to
force a dismission and to take away from the scene by force those who
refuse to obey or detain them at once.
If a participant in an assembly, a procession or a demonstration crosses
the temporary security lines established in accordance with the provisions
of Article 22 of this Law, enters a certain peripheral space around the
specific places where no assemblies, processions and demonstrations shall
be held as specified in Article 23 of this Law, or commits other illegal
or criminal acts, the people's police may take him away from the scene by
force or detain him at once.

Chapter IV Legal Responsibility
Article 28
Those who commit acts in violation of public security administration in
the process of an assembly, a procession or a demonstration shall be
punished in accordance with the relevant provisions of the Regulations on
Administrative Penalties for Public Security. The public security organ
may punish by warning or by criminal detention of not more than 15 days
the responsible person(s) and the person(s) who is directly responsible,
if an assembly, a procession or a demonstration that is being held
involves one of the following circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application; or
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places, and routes permitted by the
competent authorities, and disregard of instructions to stop acting
without permission.
Article 29
Any participant in an assembly, a procession or a demonstration who
commits a crime shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Any participant in an assembly, a procession or a demonstration who
carries weapons, controlled cutting tools or explosives shall be
investigated for criminal responsibility by applying mutatis mutandis the
provisions of Article 163 of the Criminal Law. In a case where no
application has been made for an assembly, a procession or a demonstration
in accordance with the provisions of this Law or no permission has been
granted for the application or where it is conducted not in accordance
with the starting and finishing time, places and routes permitted by the
competent authorities, while the order of dismission is disobeyed and
public order seriously undermined, the person(s) responsible for the
assembly, procession or demonstration and the person(s) who is directly
responsible shall be investigated for criminal responsibility in
accordance with the provisions of Article 158 of the Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
siege of a state organ or people breaking into it, preventing it from
conducting its business or state activities normally, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 158 of the
Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
occupation of public places, the interception of vehicles or pedestrians
or the gathering of crowds to block traffic, so that order at public
places and traffic order are seriously undermined, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 159 of the
Criminal Law.
Article 30
Those who disturb, break into or undermine by other means an assembly, a
procession or a demonstration held in compliance with law may be punished
by the public security organ by warning or by criminal detention of not
more than 15 days; if the circumstances are serious and a crime is
constituted, they shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Article 31
If a party refuses to accept the decision on punishment by detention made
in accordance with the provisions of the second paragraph of Article 28 or
Article 30 of this Law, he may appeal to the public security organ at the
next higher level within five days of receiving the notice on the decision
on punishment; the public security organ at the next higher level shall
make a decision within five days of receiving the appeal; if the party
refuses to accept the decision of the public security organ at the next
higher level, he may institute proceedings in the people's court within
five days of receiving the notice on the decision.
Article 32
Anyone who, in the course of an assembly, a procession or a demonstration,
damages public or private property or causes injuries or deaths to others
shall be liable for compensation according to law, apart from being
punished in accordance with the relevant provisions of the Criminal Law or
the Regulations on Administrative Penalties for Public Security.
Article 33
If a citizen, in a city other than his place of residence, starts or
organizes an assembly, a procession or a demonstration by local citizens,
the public security organ shall have the authority to detain him or send
him back by force to his place of residence.

Chapter V Supplementary Provisions
Article 34
This Law shall apply to assemblies, processions and demonstrations held by
foreigners within the territory of China.
Foreigners in the territory of China may not, without approval by the
competent authorities, participate in an assembly, a procession or a
demonstration held by Chinese citizens.
Article 35
The public security department under the State Council may, in accordance
with this Law, formulate rules of implementation, which shall go into
effect after being submitted to and approved by the State Council.
The standing committees of the people's congresses of provinces,
autonomous regions and municipalities directly under the Central
Government may, in accordance with this Law, formulate measures for
implementation.
Article 36
This Law shall enter into force on the date of promulgation.



Important Notice:
This English document is coming from "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.