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机动车与非机动车、行人事故认定思路/邵军

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机动车与非机动车、行人事故认定思路

笔者工作的山西省运城市处于我国中部,道路交通发展相对落后。近年来,随着国家经济发展,经过多方努力,道路条件有了很大改观,半数以上的道路都改建成为中间设置有白色虚线的道路。
《中华人民共和国道路交通安全法》(以下简称《道路交通安全法》)第二十五条二款规定“交通信号包括交通信号灯、交通标志、交通标线和交通警察的指挥”。本条二款明确了“交通标志”是交通信号的一个种类。
《道路交通安全法》第三十八条规定“车辆行人应当按照交通信号通行…在没有交通信号的道路上,应当在确保安全、畅通的原则下通行”。本条规定了如果在没有“交通信号”的道路上应当遵守“安全原则”。
由于高速公路和一、二级公路上都设有明显的交通标线,所以,《道路交通安全法》第三十八条的规定在这些道路上不适用。本文着力探讨在有交通信号(交通标线)的公路上,机动车与行人、非机动车发生的交通事故。

一、有交通信号(交通标线)的公路事故分析

(一)在有交通信号(交通标线)的公路上行人横穿与机动车发生的交通事故
1、路权
(1)行人路权
《道路交通安全法》第六十一条“行人应当在人行道内行走,没有人行道的靠路边行走”。
(2)机动车路权
《道路交通安全法》第三十五条“机动车、非机动车实行右侧通行”。第三十六条“根据道路条件和通行需要,道路划分为机动车道、非机动车道和人行道的,机动车、非机动车、行人实行分道通行。没有划分为机动车道、非机动车道和人行道的,机动车在道路中间通行…”。
所以,公路中间为机动车的路权,公路两侧为非机动车、行人的路权。当行人横穿公路时,进入机动车道,应该让在本道内的机动车辆优先通行。
2、安全义务
《道路交通安全法》第六十二条“…行人或者在没有过街设施的路段横过道路,应当在确认安全后通过”。
《道路交通安全法实施条例》第七十五条“行人横过机动车道…没有人行横道的,应当观察来往车辆的情况,确认安全后直行通过,不得在车辆临近时突然加速横穿或者中途倒退、折返”。
所以,在行人横穿公路的交通事故中,行人负有“确认安全”的义务。因此,《道路交通安全法》第二十二条一款“机动车驾驶人应当遵守道路交通安全法律、法规的规定,按照操作规范安全驾驶、文明驾驶”的规定同样不能用于认定机动车方的交通事故责任。
3、机动车的避让义务
《道路交通安全法》第四十七条二款规定“机动车行经没有交通信号的道路时,遇行人横过道路时,应当避让”。避让的前提是在“没有交通信号的道路”。笔者认为,避让的具体表现仅仅只能局限在“采取制动和打方向盘”,只要做到了这两点,就应当视为机动车尽到了避让义务。笔者认为,这类交通事故中,不应该过分苛求机动车的避让义务。
4、事故认定
按照法律规定,正常情况下,机动车在己方道路上正常行驶,遇到行人横穿道路时,a、优先通行权在机动车一方;b、确保安全的义务在行人一方。
行人和机动车各自严格按照《道路交通安全法》和配套法规的相关规定履行应尽的义务,就可以避免发生事故。
如果发生事故,根据《道路交通安全法实施条例》第九十一条“公安机关交通管理部门应当根据交通事故当事人的行为对发生交通事故所起的作用以及过错的严重程度,确定当事人的责任”之规定,应该由行人承担交通事故责任。

(二)非机动车横穿道路与机动车发生的交通事故
有交通信号的公路上,常见的机动车与非机动车事故是非机动车左转弯时与直行的机动车交通事故。
1、路权规定
(1)非机动车路权
《道路交通安全法》第三十五条“机动车、非机动车实行右侧通行”。第三十六条“…没有划分为机动车道、非机动车道和人行道的…非机动车和行人在两侧通行”。《安全法》第五十七条“驾驶非机动车在道路上行驶应当遵守有关交通安全的规定…在没有非机动车道的道路上,应当靠车行道的右侧行驶”。
(2)机动车路权
《道路交通安全法》第三十五条“机动车、非机动车实行右侧通行”。第三十六条“根据道路条件和通行需要,道路划分为机动车道、非机动车道和人行道的,机动车、非机动车、行人实行分道通行。没有划分为机动车道、非机动车道和人行道的,机动车在道路中间通行…”。
所以,公路中间为机动车的路权,公路两侧为非机动车、行人的路权。当非机动车左转弯横穿公路,进入机动车道时,应该让在本道内的机动车辆优先通行。
2、安全义务
《道路交通安全法实施条例》第七十条一款规定“驾驶自行车、电动自行车、三轮车在路段上横过机动车道…没有人行横道、没有行人过街设施或者不便使用行人过街设施的,在确认安全后直行通过…”。
所以,在非机动车左转弯通过机动车道的交通事故中,非机动车负有“确认安全”的义务。因此,《道路交通安全法》第二十二条一款“机动车驾驶人应当遵守道路交通安全法律、法规的规定,按照操作规范安全驾驶、文明驾驶”的规定同样不能用于认定机动车方的交通事故认定。
如果发生事故,根据《道路交通安全法实施条例》第九十一条“公安机关交通管理部门应当根据交通事故当事人的行为对发生交通事故所起的作用以及过错的严重程度,确定当事人的责任”之规定,应该由非机动车承担交通事故责任。

二、公路路口事故分析

(一)行人横过路口与机动车发生的交通事故
1、路权和安全义务
(1)行人路权和安全义务
《道路交通安全法》第六十二条规定“行人通过路口或者横过道路,应当走人行横道或者过街设施;通过有交通信号灯的人行横道,应当按照交通信号灯的指示通行;通过没有交通信号灯、人行横道的路口,或者在没有过街设施的路段横过道路,应当在确认安全后通过”。
(2)机动车路权
《道路交通安全法》第四十四条规定“机动车通过交叉路口,应当按照交通信号灯、交通标志、交通标线或者交通警察的指挥通过;通过没有交通信号灯、交通标志、交通标线或者交通警察指挥的交叉路口时,应当减速慢行,并让行人和优先通行的车辆先行”。
在没有交通信号灯、人行横道的路口上,行人有优先通行权。“确认安全”的义务在行人。
由于大运二级公路上在路口处也有不间断的白色虚线,符合《道路交通安全法》第四十四条的规定,所以,机动车有优先通行权。
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中华人民共和国海关总署关于外国驻中国使馆和使馆人员进出境物品的规定(附英文)

海关总署


中华人民共和国海关总署关于外国驻中国使馆和使馆人员进出境物品的规定(附英文)

(一九八六年十月三十一日国务院批准)

第一条 根据《中华人民共和国外交特权与豁免条例》,制定本规定。
第二条 外国驻中国使馆(以下简称使馆)运进运出公务用品,使馆人员运进运出自用物品,除有双边协议按协议执行外,应当按照本规定办理。前款中,“公务用品”系指使馆执行职务直接需用的物品,包括家具、陈设品、办公用品、招待用品和机动车辆等;“自用物品”系指使馆人员和与其共同生活的配偶及未成年子女在中国居留期间直接需用的生活用品,包括家具、家用电器和机动车辆等。
第三条 使馆运进运出公务用品,外交代表以托运或者邮寄方式运进运出自用物品,应当书面向海关申报。外交代表进出境时有随身携带的或者附载于同一运输工具上的私人行李物品,应当口头向海关申报,海关予以免验放行。但具有重大理由推定其中装有非公务用品、非自用物品,或者装有中国法律和规章禁止进出口的物品时,海关有权查验。查验时,必须有外交代表或者其授权人员在场。
第四条 使馆申报运进的公务用品和外交代表申报运进的自用物品,经海关审核在直接需用数量范围内的,予以免税。申报运出公务用品和自用物品,由海关审核后予以放行。
第五条 使馆和使馆人员不得携运中华人民共和国法律和规章禁止进出口的物品进出境。因特殊情况需要运进运出上述物品,必须事先得到中国政府有关部门的批准,并按中国政府有关规定办理。运进无线电收发信机及其器材,必须事先以书面申请报经中国外交部批准。使馆和使馆人员应当向海关申报并提供有关批准文件,海关予以审核放行。携运文物出境,必须事先向海关申报,经国家文化行政管理部门指定的省、自治区、直辖市文化行政管理部门鉴定,并发给许可出境凭证。使馆和使馆人员应当向海关提供有关凭证,海关予以审核放行。携运枪支、子弹进出境,按照《中华人民共和国枪支管理办法》的规定办理。携运属于中国检疫法规规定管制的物品进出境,海关按有关法规办理。
第六条 使馆和使馆人员申报属于中国法律和规章禁止进出口的物品,除经中国政府有关部门批准的以外,海关予以扣留,有关使馆或者使馆人员应当在九十天内退运。逾期未退运的,由海关变价上缴国库。
第七条 使馆和使馆人员免税运进的物品,不得转让。确有特殊原因需要转让的,必须报经海关批准。经批准转让的物品,应当由受让人或者出让人按规定向海关办理纳税或者免税手续。
第八条 使馆发送或者收受的外交邮袋,海关予以免验放行。外交邮袋应予加封,附有可资识别的外部标记,并以装载外交文件或者公务用品为限。外交邮袋由外交信使转递时,必须持有派遣国主管机关出具的信使证明书。商业飞机机长可以受委托为使馆转递外交邮袋,但机长必须持有委托国的官方证明文件(注明邮袋件数)。由商业飞机机长转递或者托运的外交邮袋,应当由使馆派使馆人员办理接交、提取或者发运手续。
第九条 使馆的行政技术人员和服务人员,如非中国公民或者在中国的永久居留者,携运进境自用物品,包括到任后半年内运进安家物品,应当书面向海关申报。上述物品经海关审核在直接需用数量范围内(其中汽车每户限一辆)的,海关予以查验免税放行。申报携运出境的自用物品,海关予以审核查验放行。前款所述人员寄进或者寄出的个人自用物品,海关按照个人邮递物品的有关规定办理。本条第一款所述人员任职期间托运进境的自用物品,海关比照本条第二款办理。
第十条 联合国及其专门机构和其他国际组织驻中国代表机构运进运出公务用品和邮袋,代表机构的代表、行政技术人员、服务人员和与其共同生活的配偶及未成年子女运进运出自用物品,海关根据中国已加入的有关国际公约和中国与有关国际组织签订的协议办理;遇有公约和协议未涉及的情况,参照本规定有关条款办理。
第十一条 外国驻中国领事馆运进运出公务用品和领事邮袋,领事官员、领馆工作人员和与其共同生活的配偶及未成年子女运进运出自用物品,海关根据中国已加入的有关国际公约和中国与有关国家签订的协议办理;遇有公约和协议未涉及的情况,根据互惠的原则,参照本规定有关条款办理。
第十二条 本规定自发布之日起施行。(附英文)

PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'SREPUBLIC OF CHINA ON THE ADMINISTRATION OF THE IMPORT AND EXPORT OFARTICLES BY FOREIGN DIPLOMATIC MISSIONS AND THEIR PERSONNEL IN CHINA

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)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'S
REPUBLIC OF CHINA ON THE ADMINISTRATION OF THE IMPORT AND EXPORT OF
ARTICLES BY FOREIGN DIPLOMATIC MISSIONS AND THEIR PERSONNEL IN CHINA
(Approved by the State Council on October 31, 1986 and promulgated
by the General Customs Administration on December 1, 1986)
Article 1
These Provisions are formulated in accordance with Regulations of the
People's Republic of China Concerning Diplomatic Privileges and
Immunities.
Article 2
Cases concerning the import and export of articles for official use by a
foreign diplomatic mission in China (hereinafter referred to as "the
mission"), or the import and export of articles for personal use by the
personnel of a foreign diplomatic mission, shall comply with these
Provisions, unless a bilateral agreement, which shall be complied with
instead, exists.
In the preceding paragraph, "articles for official use" refers to articles
directly needed by a foreign mission in the performance of its functions,
which include furniture, decorative articles, office equipment, supplies
for reception of guests, and motor vehicles; "articles for personal use"
refers to articles directly needed for daily use, during their stay in
China, by mission personnel and their spouses and minor children living
with them, which include furniture, household electrical appliances, and
motor vehicles.
Article 3
The import and export of articles for official use by the mission, and the
import and export of articles for personal use by diplomatic agents
through consignment shipping or by post, shall all be declared to the
Customs.
Diplomatic agents entering or leaving the country shall declare orally to
the Customs their accompanied personal effects, or their personal luggage
transported separately in the same vehicle of transport, and the Customs
shall give clearance without inspection. In case there are serious
grounds for presuming that the luggage contains articles not for official
use or articles not for personal use, or the luggage contains articles
forbidden to be brought into or out of the country by the Chinese laws and
regulations, the Customs shall have the right to inspect the luggage. Such
inspection shall be conducted only in the presence of the diplomatic agent
concerned, or of his authorized representative.
Article 4
Articles for official use declared for import by the mission, or articles
for personal use declared for import by a diplomatic agent, shall be
exempt from Customs duties after they have been examined by the Customs
and found to be within the reasonable quantities for direct use.
Articles for official use and for personal use, declared at the Customs
for export, shall be given clearance after being examined and verified by
the Customs.
Article 5
The mission and its personnel may not carry into or out of the country
articles whose import and export are forbidden by the laws and regulations
of the People's Republic of China. If the aforesaid articles need to be
imported or exported for special reasons, a prior permission must be
obtained from the authorities concerned of the Chinese Government, and the
matter shall be handled in accordance with the pertinent provisions
prescribed by the Chinese government.
For the import of radio transmitters and receivers with their accessories,
a written application must be submitted in advance to the Chinese Ministry
of Foreign Affairs for approval. The mission and its personnel shall
declare at the Customs and present the relevant approval documents, and
the Customs shall give clearance after examination and verification.
To take cultural relics out of the country, a declaration must be made in
advance with the Customs; and the relics shall be appraised by the
cultural and administrative departments of the provinces, autonomous
regions, or municipalities directly under the Central Government, as
designated by the State cultural and administrative department, and an
export certificate shall be issued. The mission and its personnel shall
present the relevant certification to the Customs, and the Customs shall
give clearance after examination and verification.
The carrying into or out of China of firearms and ammunition shall be
handled in accordance with the provisions of Measures of the People's
Republic of China for the Control of Firearms.
The import or export of articles that is controlled by China's quarantine
laws and regulations shall be handled by the Customs in accordance with
the pertinent laws and regulations.
Article 6
In the case where the articles, declared by the mission and its personnel,
belong to the categories of articles forbidden by China's laws and
regulations to be imported or exported, these articles, unless their
import or export has been approved by China's competent authorities, shall
be detained by the Customs; the detained articles shall be withdrawn from
import or export by the mission or its mission personnel concerned within
90 days. If these articles are not withdrawn within the said time limit,
they shall be appraised at the current rate and turned over by the Customs
to the State treasury.
Article 7
Articles imported duty-free by the mission and its personnel shall not be
transferred. Should the aforesaid articles need to be transferred for a
special reason, permission must be obtained from the Customs.
With respect to articles transferred with permission, the transferee or
the transferor shall go through the procedures with the Customs, in
accordance with pertinent provisions, for the payment of or the exemption
from duties.
Article 8
Diplomatic bags delivered by or sent to the mission shall be given
clearance without inspection by the Customs. Diplomatic bags shall be
sealed with an identifiable external mark; such bags may contain
diplomatic papers and articles for official use only. Diplomatic couriers
shall be provided with courier certificates issued by the competent
authorities of the despatching country when they carry diplomatic bags.
The captain of a commercial aircraft may be entrusted to carry diplomatic
bags. He shall be provided with an official certifying document issued by
the consigner state, indicating the number of packages. With respect to
the diplomatic bags delivered by, or through consignment transport by the
captain of a commercial aircraft, the mission concerned shall send its
personnel to go through the procedures for the handling over, taking
possession of or delivery of the said diplomatic bags.
Article 9
The members of administrative, technical or service staff of the mission
who are not Chinese citizens, or persons permanently resident in China,
shall submit a written declaration to the Customs when they bring into the
country personal effects, including articles intended for their
establishment imported within 6 months of the time of their installation
in China. Where the aforesaid articles are within reasonable quantities
for direct use (as for cars, one for each household), the Customs shall
give clearance duty-free after examination and verification.
In case personal effects are sent into or out of the country by post by
the personnel mentioned in the preceding paragraph; the Customs shall
handle the case in accordance with the provisions concerning the personal
articles sent by post.
In case personal effects are brought into the country by consignment
shipping by the personnel mentioned in the first paragraph of this Article
during their term of office, the Customs shall handle the case by applying
mutatis mutandis the second paragraph of this Article.
Article 10
In case articles or pouches for official use are brought into or out of
the country by the representative offices of the United Nations or its
specialized agencies, or of other international organizations, in China,
as well as articles for personal use which are brought into or out of the
country by the representatives, the members of the administrative,
technical or service staff of the said representative offices and their
spouses and minor children living with them, the Customs shall handle them
in accordance with the relevant international conventions to which China
is a party, and also with the agreements signed between China and the
international organizations concerned; for cases which are not regulated
by the aforesaid conventions or agreements, the Customs shall handle them
with reference to relevant articles of these Provisions.
Article 11
In case articles for official use and consular bags are brought into or
out of the country by foreign consular posts in China, and articles for
personal use brought into or out of the country by consular officers,
other members of the consular posts, or their spouses and minor children
living with them, the Customs shall handle them in accordance with the
relevant international conventions to which China is a party, and also
with the agreements signed between China and the countries concerned; for
the cases which are not regulated by the aforesaid conventions or
agreements, the Customs shall handle them in accordance with the principle
of reciprocity and with reference to the relevant Articles of these
Provisions.
Article 12
These Provisions shall go into effect as of the date of promulgation.


国家税务总局关于个人独资企业个人所得税税前固定资产折旧费扣除问题的批复

国家税务总局


国家税务总局关于个人独资企业个人所得税税前固定资产折旧费扣除问题的批复
国税函[2002]1090号


辽宁省地方税务局:
你局《关于个人独资企业个人所得税税前固定资产折旧费扣除问题的请示》(辽地税发〔2002〕99号)收悉。文中称,辽宁省本溪市原国有企业彩屯煤矿破产后,2000年5月本溪煤炭实业有限公司破产清算组与崔某签定了财产转让合同,崔某以500万元买断了彩屯煤矿整体资产,又注入部分资金筹备生产。之后,崔某聘请资产评估所对其买断的企业整体资产进行了评估,评估结果为固定资产原值16702万元,净值5314万元。2001年3月崔某注册了本溪市彩屯煤矿,性质为个人独资企业,该企业根据以上评估确认的固定资产原值为基数,计提了折旧,计入成本在税前列支,据此进行了个人所得税申报。关于该企业固定资产折旧费如何在税前扣除的问题,经研究,现批复如下:
根据税法规定,个人独资企业在计算缴纳投资者个人所得税时,应遵循历史成本原则,按照购入固定资产的实际支出500万元计提固定资产折旧费用,并准予在税前扣除。彩屯煤矿按照固定资产评估价值计提的折旧虽然可以作为企业成本核算的依据,但不允许在税前扣除。
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国家税务总局
二○○二年十二月十八日