MERCHANT SHIPPING (LIABILITY AND COMPENSATION FOR OIL POLLUTION) ORDINANCE ——附加英文版
Hong Kong
MERCHANT SHIPPING (LIABILITY AND COMPENSATION FOR OIL POLLUTION) ORDINANCE
(CHAPTER 414)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
ertificate as to parties to Conventions
alculation of tonnage
II LIABILITY FOR OIL POLLUTION AND COMPULSORY INSURANCE
nterpretation of Part II
iability for oil pollution
xceptions from liability under section 6
estriction of liability for oil pollution
imitation of liability under section 6
Limitation actions
Restriction on enforcement of claims after establishment of
limitation
fund
Concurrent liabilities of owners and others
Establishment of limitation fund outside Hong Kong
Extinguishment of claims under Part II
Compulsory insurance against liability for oil pollution
Issue of certificate by Director
Rights of third parties against insurers
Jurisdiction of Hong Kong courts and registration of foreign
judgments
Warships, etc.
Liability for cost of preventive measures where section 6 does
not
apply
Saving for recourse actions
III THE INTERNATIONAL OIL POLLUTION COMPENSATION FUND
Interpretation of Part III
Contributions to the Fund
Power to obtain information
Liability of the Fund for pollution damage
Indemnification of ship owner where ship registered in Fund
Convention
country
Effect of judgments
Extinguishment of claims under Part III
Subrogation and rights of recourse
IV MISCELLANEOUS
Offences by bodies corporate
Fees
Amendments, Savings and Repeals
dule 1. Overall limit on liability of Fund
dule 2. (Omitted)
rdinance to provide for compensation for pollution caused
by the
harge or escape of oil from oil-carrying ships and for the
liability
hipowners; for compulsory insurance in respect of such liability;
for
ributions by oil importers and others to the International
Fund for
ensation for Oil Pollution Damage; for the liability of the
Fund in
ain circumstances for such pollution; for the
indemnification of
owners by the Fund; and for incidental or related matters.
January 1991] L. N. 13 of 1991
PART I Preliminary
hort title
Ordinance may be cited as the Merchant Shipping
(Liability and
ensation for Oil Pollution) Ordinance.
nterpretation
In this Ordinance, unless the context otherwise requires--
t" includes expenses;
ntry" includes any territory;
rt" means the High Court or a judge thereof;
age" includes loss;
ector" means the Director of Marine;
d Convention" means the International Convention on the
establishment
n International Fund for Compensation for Oil Pollution Damage
opened
signature in Brussels on 18 December 1971;
g Kong ship" means a ship registered in Hong Kong;
bility Convention" means the International Convention
on Civil
ility for Oil Pollution Damage opened for signature in Brussels
on 29
mber 1969;
er", in relation to a ship, means the person or persons registered
as
owner of the ship or, in the absence of registration, the
person or
ons owning the ship, except that in relation to a ship owned
by a
e which is operated by a person registered as the ship's operator,
it
s the person registered as its operator; (Amended 74 of 1990 s.
104
lution damage" means damage caused outside a ship carrying
oil by
amination resulting from the discharge or escape of oil from the
ship,
ever the discharge or escape may occur, and includes the
cost of
entive measures and damage caused by preventive measures;
ventive measures" means any reasonable measures taken by any
person
r a discharge or escape of oil from a ship to prevent or
reduce
ution damage;
p" means any sea-going vessel or seaborne craft of
any type
soever, carrying oil in bulk as cargo;
cial drawing rights" means units of account used by the
International
tary Fund and known as special drawing rights;
minal installation" means any site for the storage of oil in
bulk
h is capable of receiving oil from waterborne
transportation,
uding any facility situated offshore and linked to any such site.
For the purposes of this Ordinance, where more than one
discharge or
pe results from the same occurrence or from a series of
occurrences
ng the same origin, they shall be treated as one; but any
measures
n after the first of them shall be deemed to have been taken after
the
harge or escape.
References in this Ordinance to the area of any country include
the
itorial sea of that country.
ertificate as to parties to Conventions
rtificate signed by the Governor and certifying that a State
specified
he certificate--
is a party to the Liability Convention in respect of a
country
ified in the certificate; or
is a party to the Fund Convention in respect of a country specified
in
certificate,
l be conclusive evidence of the matters contained therein and
shall in
legal proceedings under this Ordinance to which it
relates be
ssible on its production and without further proof.
alculation of tonnage
the purposes of this Ordinance, the tonnage of a ship
shall be
rtained as follows--
where the register tonnage of the ship has been or can be
ascertained
ccordance with the Merchant Shipping (Tonnage) Regulations
(App. I,
, the ship's tonnage shall be the register tonnage of the ship
as so
rtained but without making any deduction required by those
regulations
ny tonnage allowance for propelling machinery space;
where the ship is of a class or description with respect to which
no
ision is for the time being made by the Merchant Shipping
(Tonnage)
lations, the tonnage of the ship shall be taken to be 40%
of the
ht (expressed in tons of 2 240 lbs) of oil which the ship is
capable
arrying;
where the tonnage of the ship can not be ascertained in
accordance
either paragraph (a) or (b), the Director shall, if so directed
by
court in any proceedings, certify what, on the evidence
specified in
direction, would in his opinion be the tonnage of the
ship as
rtained in accordance with paragraph (a) or (b), as the case may
be,
he ship could be duly measured for the purpose; and the tonnage
stated
is certificate shall be taken to be the tonnage of the ship.
PART II LIABILITY FOR OIL POLLUTION AND COMPULSORY INSURANCE
nterpretation of Part II
In this Part--
bility Convention country" means a country in respect of
which the
ility Convention is in force; and
bility Convention State" means a State which is a party
to the
ility Convention.
In relation to any pollution damage resulting from the
discharge or
pe of any oil carried in a ship references in this Part to the
owner
he ship are references to the owner at the time of the
occurrence
lting in the discharge or escape or, if there is more than one
such
rrence, at the time of the first of such occurrences.
References in this Part to the Merchant Shipping Act 1979 (1979
c. 39
.) are references to that Act as it applies in Hong Kong.
iability for oil pollution
Where, as a result of any occurrence taking place while a
ship is
ying a cargo of persistent oil in bulk, any persistent oil carried
by
ship (whether as part of the cargo or otherwise) is
discharged or
pes from the ship, the owner of the ship shall be liable, except
as
rwise provided by this Ordinance, for any pollution damage
caused in
Kong.
Where--
a liability arises under subsection (1); and
the discharge or escape by reason of which the liability arose
also
lts in pollution damage in the area of a Liability Convention
country
r than Hong Kong, the owner of the ship concerned shall also be
liable
r subsection (1) for that damage as if the damage had occurred
in Hong
.
Where persistent oil is discharged or escapes from 2 or more
ships
-
a liability is incurred under this section by the owner of
each of
; but
the pollution damage for which each of the owners would, apart
from
subsection, be liable cannot reasonably be separated from that
for
h the other or others would be liable,
of the owners shall be liable, jointly with the other or others,
for
whole of that damage for which the owners together would be
liable
r this section.
Section 21 of the Law Amendment and Reform (Consolidation)
Ordinance
. 23) shall apply in relation to any pollution damage for
which a
on is liable under this section, but which is not due to his fault,
as
t were due to his fault.
xceptions from liability under section 6
owner of a ship from which persistent oil has been discharged or
has
ped shall not incur any liability under section 6 if he proves
that
discharge or escape--
resulted from an act of war, hostilities, civil war,
insurrection or
xceptional, inevitable and irresistible natural phenomenon; or
was due wholly to anything done or left undone by another person,
not
g a servant or agent of the owner, with intent to do damage; or
was due wholly to the negligence or wrongful act of a
government or
r authority in exercising its function of maintaining lights or
other
gational aids for the maintenance of which it was responsible.
estriction of liability for oil pollution
e, as a result of any occurrence taking place while a ship is
carrying
rgo of persistent oil in bulk, any persistent oil carried by the
ship
ther as part of the cargo or otherwise) is discharged or escapes
then,
her or not the owner incurs a liability under section 6,--
he shall not be liable otherwise than under that section for any
such
ution damage as is mentioned therein; and
no servant or agent of the owner and no person performing
salvage
ations with the agreement of the owner shall be liable for any
such
ge.
imitation of liability under section 6
e the owner of a ship incurs a liability under section 6 by reason
of
scharge or escape which occurred without his actual fault or
privity,
ay limit that liability in accordance with this Ordinance, and
if he
so his liability (that is to say, the aggregate of his
liabilities
r section 6 resulting from the discharge or escape) shall not
exceed--
133 special drawing rights for each ton of the ship's tonnage;
or
14,000,000 special drawing rights, whichever amount is the less.
Limitation actions
Where the owner of a ship has or is alleged to have
incurred a
ility under section 6 he may apply to the court in accordance
with
s of court for the limitation of that liability to
an amount
rmined in accordance with section 9.
If on such an application the court finds that the
applicant has
rred such a liability and is entitled to limit it, the court
shall
rmine the limit of the liability and direct payment into court
of the
nt of that limit, and shall then
determine the amounts that would, apart from the limit, be
due in
ect of the liability to the several persons making claims
in the
eedings under this section; and
direct the distribution of the amount paid into court (or, as the
case
be, so much of it as does not exceed the liability) among
those
ons in proportion to their claims subject to the following
provisions
his section.
A payment into court of the amount of a limit determined under
this
ion shall be made in Hong Kong dollars and--
for the purposes of converting such an amount from special
drawing
ts into Hong Kong dollars the Monetary Authority may certify, in
Hong
dollars, the respective amounts which are to be taken as
equivalent
a particular day to the sums expressed in special drawing
rights in
ion 9;
a certificate signed by or on behalf of the Monetary Authority
under
graph (a) shall be conclusive evidence of the matters
contained
ein and shall in legal proceedings under this Ordinance to
which it
tes be admissible on its production and without further proof.
nded 82 of 1992 s. 44)
No claim shall be made in proceedings under this section except
within
time as the court may direct or such further time as the court
may
w.
Where any sum has been paid in or towards satisfaction of any claim
in
ect of the pollution damage to which the liability referred
to in
ection (1) extends--
by the owner or the person referred to in section 17 as "the
insurer";
by a person who has or is alleged to have incurred a
liability,
rwise than under section 6, for that damage and who is
entitled to
t his liability in connection with the ship by virtue of the
Merchant
ping Act 1979 (1979 c. 39 U. K.), the person who paid the sum
shall,
he extent of that sum, be in the same position with respect to
any
ribution made in proceedings under this section as the person to
whom
as paid would, apart from this subsection, have been,
and the
ribution shall be made accordingly.
Where the owner who incurred the liability referred to in
subsection
has voluntarily made any reasonable sacrifice or taken
any other
onable measures to prevent or reduce pollution damage to
which the
ility extends or might have extended he shall be in the same
position
respect to any distribution made in proceedings under this
section as
e had established a claim in respect of the liability for an
amount
l to the cost of the sacrifice or other measures, and the
distribution
l be made accordingly.
The court may, if it thinks fit, postpone the distribution of
such
of the amount to be distributed as it deems appropriate having
regard
ny claims that may later be established before a court outside
Hong
.
Restriction on enforcement of claims after establishment of
limitation
e the court has found that a person who has incurred a liability
under
ion 6 is entitled to limit that liability to any amount and
he has
into court a sum not less than that amount--
the court shall order the release of any ship or other
property
sted in connection with a claim in respect of that liability or
any
rity given to prevent or obtain release from such an arrest; and
no judgment or decree for any such claim shall be enforced, except
so
as it is for costs,
sum paid into court, or such part thereof as corresponds to the
claim,
be actually available to the claimant or would have been available
to
if the proper steps in the proceedings under section 10
had been
n.
Concurrent liabilities of owners and others
e, as a result of any discharge or escape of persistent oil
from a
, he owner of the ship incurs a liability under section 6 and
any
r person incurs a liability, otherwise than under that section,
for
such pollution damage as is mentioned in subsection (1)
of that
ion, then, if--
the owner has been found, in proceedings under section 10,
to be
tled to limit his liability to any amount and has paid into
court a
not less than that amount; and
the other person is entitled to limit his liability in connection
with
ship by virtue of the Merchant Shipping Act 1979 (1979 c. 39 U.
K.),
roceedings shall be taken against the other person in respect of
his
ility, and if any such proceedings were commenced before the
owner
the sum into court, no further steps shall be taken
in the
eedings except in relation to costs.
Establishment of limitation fund outside Hong Kong
e the events resulting in the liability of any person under
section 6
result in a corresponding liability under the law of a
Liability
ention country other than Hong Kong, sections 11 and 12 shall
apply as
he references to sections 6 and 10 included references
to the
esponding provisions of that law and the references to sums paid
into
t included references to any sums secured under those
provisions in
ect of the liability.
Extinguishment of claims under Part II
ction to enforce a claim in respect of a liability incurred
under
ion 6 shall be brought in any court in Hong Kong unless the action
is
enced not later than 3 years after the claim arose and not later
than
ars after the occurrence or, if there is more than
one such
rrence, the first of such occurrences resulting in the
discharge or
pe by reason of which the liability was incurred.
Compulsory insurance against liability for oil pollution
Subject to section 19, subsection (2) applies to any ship carrying
in
a cargo of more than 2,000 tons of persistent oil as
defined in
lations made under this section.
A ship to which this subsection applies shall not enter or leave--
the waters of Hong Kong; or
if the ship is a Hong Kong ship, a port in any other country
or a
inal installation in the territorial sea of any other country,
unless
e is in force a certificate complying with subsection
(4) and
ifying that there is in force in respect of the ship a
contract of
rance or other security satisfying the requirements of Article
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近几年来,基层商业银行因出租闲置房屋被工商行政管理部门以“超越经营范围”为由给予行政处罚的现象屡屡发生。为了逃脱行政工商行政管理部门的处罚,有的银行只得将“房屋租赁”登记在《营业执照》的经营范围项目内上 ;也还有的银行在工商行政管理部门的指点下,以单位的名义另办一个单一从事“房屋租赁”业务的《营业执照》,于是,出现了商业银行兼营其它行业和一个单位两个《营业执照》的现象。现实这种令银行和其它房屋出租者两难的问题,必须从法律和法理上予以厘清,并从法律制度方面予以完善。
一、工商行政管理部门认定商业银行出租房屋应当办理工商核准登的政策根源和理由。
基层工商行政管理部门这种做法首先来源于政策的混乱。早在1996年,国家工商行政管理局于发布的《关于进一步加强房地产市场监督管理的通知》(工商市字[1996]308号)第四部分第2条规定:“从事房屋出租经营的单位和个人(居住用房暂除外),须经工商行政管理机关依法核准登记,颁发营业执照后,方可开展租赁活动。” 2000年2月17日国家工商行政管理局在给吉林省工商行政管理局《关于房屋租赁有关问题的答复》(工商市字[2000]第34号)中针对上文“《关于进一步加强房地产市场监督管理的通知》“关于居住用房租赁”的如何理解问题,答复认为“房屋所有人将房屋出租给承租人后,承租人作为居住用房使用的,房屋所有人暂可不进行工商登记注册;承租人将其作为经营场所使用的,房屋所有人需办理工商登记注册手续。”
以上两个文件首先把办理“工商登记注册”的主体仅限于“从事房屋出租经营的单位和个人”,而后又扩大为“承租人将其作为经营场所使用的”, “房屋所有人需办理工商登记注册”。以上规定,是迄今为止国家工商行政管理局关于房屋租赁方面房屋所有人需办理工商登记注册手续最为明确的说法。
至于一些地方政府和地方工商行政管理部门的规定也不乏其例。如河南省洛阳市房地产管理局和洛阳市工商行政管理局于2001年2月28日发布《关于整顿房屋租赁市场的通告》明确规定:凡机关、团体、部队、学校企事业单位以及公民个人出租房屋的,必须到工商行政管理部门办理营业执照。在个文件中,办理“工商登记注册”的主体涵盖了几乎所有的出租房屋的民事主体,比国家工商行政管理局的规定又有“突破”。
工商行政管理部门要管理房屋租赁,就必须有法律、法规和规章的明确授权,上述所列文件均不属于法律、法规或规章层面的文件,不能作为工商行政管理机关执法的依据。如果工商行政管理机关仍然以这些政策作为执法依据显然是错误的。值得注意的是国家工商行政管理局的《关于进一步加强房地产市场监督管理的通知》和《关于房屋租赁有关问题的答复》都已被《国家工商行政管理局关于废止有关工商行政管理规章、规范性文件的决定》(发布日期:2004年6月30日 实施日期:2004年6月30日)废止。如果仍然以此作为执法依据,更是违法行为。
对此,工商行政管理部门却不以为然。在工商行政管理部门业内支持“出租房屋应当办理工商核准登记”观点的人士认为:首先,从租赁的定义来看,租赁是一种以一定费用借贷实物的经济行为。承租人为其所获得的使用权需向出租人支付一定的费用(租金)。因此,出租人通过对物品使用权的暂时流转以实现其特定的经济目的,其实质就是市场行为。其次,工商行政管理的概念是指国家为了建立和维护市场经济秩序,通过政府的市场监督部门和行政执法机关,运用行政和法律手段,对进入市场的生产经营者及其市场行为进行监督管理。由此可见,工商行政管理的对象是市场经营主体及其市场行为。那么,房屋租赁行为属于市场行为,就应该经过工商部门核准。否则,工商部门有权依法查处。”可以说,这种认识在工商行政管理部门带有一定的普遍性,正是工商行政管理部门带着这种观点去适用法律法规,由此导致房屋出租者无奈的境地。
二、工商行政管理部门认定商业银行出租房屋应当办理工商核准登记有悖于法律规定。
商业银行用于出租的房屋的情况大致可以分为两类,一类是自己投资修建闲置不用的房屋,一类是以资抵贷收回的房屋。我国现行的法律、行政法规中对商业银行出租房屋并没有禁止性规定,只要房屋租赁是双方当事人真实的意思,商业银行在租赁过程中依法办理了相应的手续,就应当视为合法的行为。
1.《城市房地产管理办法》第二条规定“从事房地产开发、房地产交易,实施房地产管理,应当遵守本法。”“ 本法所称房地产交易,包括房地产转让、房地产抵押和房屋租赁。”该法第五十三条规定:“房屋租赁,出租人和承租人应当签订书面租赁合同,约定租赁期限、租赁用途、租赁价格、修缮责任等条款,以及双方的其他权利和义务,并向房产管理部门登记备案。”而该法并没有向出租人设定必须到工商机关办理注册登记的义务。
《城市房地产管理办法》是房地产管理的特别法,按照法律适用的原则,出租房屋的管理应当优先适用特别法,即《城市房地产管理办法》。根据《城市房地产管理法》规定,市、县人民政府房地产行政主管部门主管本行政区内的城市房屋租赁管理工作。公安部、建设部及国家工商行政管理总局等六部门联合发出的《关于进一步加强和改进出租房屋管理工作有关问题的通知》(公通字[2004]83号)第二项规定“工商行政管理部门在加强和改进出租房屋管理工作中负责查处利用出租房屋从事的违法经营活动,查处、取缔非法房屋中介机构。”第三项规定“不符合出租条件而出租的,由房地产管理部门依法给子处罚。”依照这些法律和联合通知规定,房地产管理部门是房屋租赁行为的主管机关。工商行政管理机关对于房地产租赁行为只能协管,无权实施行政处罚。也就是说,城市房屋租赁行为应当由城市房地产管理部门来管理和规范。任何法律、行政法规都没有授权工商行政管理部门管理城市房屋管理工作,在没有法律、法规明确授权的情况下,被告插手城市房屋租赁行为,属于严重的超越职权。
2.原建设部《城市房屋租赁管理办法》第十三条规定:“房屋租赁实行登记备案制度,签订、变更、终止租赁合同的,当事人应当向房屋所在地市、县人民政府房地产管理部门登记备案。”第十七条规定:“房屋租赁凭证是租赁行为合法有效的凭证。”依建设部《城市房屋租赁管理办法》第十七条之规定,只要商业银行出租房屋时遵守上述法律、规章的有关规定与承租人签订房屋租赁合同并向房产管理部门登记备案,取得了“房屋租赁凭证”,并在收取房屋租赁收入后纳入收入进行核算,又按照国家规定缴纳了税款,其行为就应当是合法有效的。
也许有人质疑,《城市房屋租赁管理办法》仅是国家建设行政部门的规章,对于国家工商行政管理机关的行为不具有约束力。此看法也是不全面的。《城市房地产管理办法》第七条规定“国务院建设行政主管部门、土地管理部门依照国务院规定的职权划分,各司其职,密切配合,管理全国房地产工作。”根据法律授权,国务院建设行政主管部门有权制定相关的规章,即使当工商行政管理机关适用《企业法人登记条例实施细则》时与《城市房屋租赁管理办法》发生冲突,根据《立法法》的规定,这一冲突应当由国务院作出决定或者由两部门联合发文,国家工商行政管理局无权单独作出规定。
更何况,1995年7月24日,建设部关于贯彻实施《城市房屋租赁管理办法》的通知指出:“建设部在论证《城市房屋租赁管理办法》时,已征得国家工商行政管理局和公安部等部门的同意,各地房地产管理部门应当按照《城市房屋租赁管理办法》第十七条的规定,取得当地工商、公安部门的配合,建立规范的房屋租赁登记备案制度。如果工商行政管理部门否认《城市房屋租赁管理办法》第十七条:“房屋租赁凭证是租赁行为合法有效的凭证。”的规定,那么,建设部在上述通知中“已征得国家工商行政管理局和公安部等部门的同意”又该如何理解呢?
三、工商行政管理部门认定商业银行出租房屋应当办理工商核准登记是对法律的错误理解与适用。
出租房屋行为该不该纳入工商核准登记的范围,工商管理机关的逻辑是:房屋租赁行为属于市场行为,就应该经过工商部门核准。否则,依照《企业法人登记管理条例》第三十条规定“擅自改变主要登记事项或者超出核准登记的经营范围从事经营活动的”,“登记主管机关可以根据情况分别给予警告、罚款、没收非法所得、停业整顿、扣缴、吊销《企业法人营业执照》的处罚”。
笔者认为,房屋租赁是否应当经过工商行政管理部门核准。关键取决于,房屋租赁是否属于“经营范围”。何谓“经营范围”?国家工商管理总局在《企业经营范围登记管理规定》(国家工商总局第12号令)第三条规定“经营范围是企业从事经营活动的业务范围,应当依法经企业登记机关登记。”。由此,界定房屋租赁是否属“经营范围”,前提是于必须搞清房屋出租是否属于 “经营活动”的问题。
目前,我国没有哪部法律对“经营活动”的概念作出定义。在没有法律释义的情况下,按照一般的做法只能按照工具书籍和学理解释来理解“经营活动”的内涵。《现代汉语词典》解释:“经营”为“筹划并管理(企业等):~商业;~畜牧业 ;苦心~。”《现代经济词典》(主编:中国社会科学院经济研究所刘树成。出版:凤凰出版社、江苏人民出版社 2005-01)解释“企业经营活动"为“是指企业投资活动和筹资活动以外的所有交易和事项”;在百度网站的解释“交易”为“就是买卖双方对某一样产品或商业信息进行磋商谈判的一单生意。是双方以货币为媒介的价值的交换。”在百度网站上,对“经营活动”普遍的解释是:“指企业利用一定的场地、设施、设备、技术等,通过劳动进行种植、养殖、采掘、制造、加工或从事科技开发、技术转让、组织商品购销活动以及为生产、变换、分配、消费提供各种服务取得收益的营利性行为。”
综合以上各种解释,“经营活动”至少需要这样几个要素:一是经营活动的主体,二是必须要通过劳动的过程,三是有一定的经济(资金或资产)投入,四是有一定的经济(资金、服务、物品)交换,五是经营行为是持续性、长期性、以其为业的营利性活动 (关键指赢利,获取利润)。
那么,出租房屋是否属于“经营活动”范畴呢?回答是否定的。众所周知,租赁是通过租赁合同由出租人将租赁物交付承租人使用、受益并支付租金的行为。租赁行为是以转移财产的使用权为基本属性,对于出租方而言,在保留所有权的前提下只需要转移租赁物的使用权就可以达到实现租赁物的价值的目标,对于承租人而言,取得租赁物的使用权及收益权即可达到自身的目的。房屋租金是承租人为取得房屋在一定时期的使用权,付给房屋所有人的货币报酬。房租是房屋使用价值分期出售的价格,是商品房屋逐渐实现的价值的货币表现。这正是区别于买卖交易合同的根本法律特征。租赁行为的客体是耐消耗的特定物,由此构成了借贷行为和其它服务性商业行为的法律特征。
不难看出,在租赁活动过程中,无需房屋所有者进行管理,无需进行体力或智力劳动,无需投入资金或原材料,无需进行交换,更无追求利润目的可言。
在此应当搞清的是,房屋所有权人获取租金与利润是两码事的。“利润”分为经济学中的利润概念和会计利润概念。经济学中的利润概念是指经济利润,等于总收入减去总成本的差额。而总成本既包括显性成本也包括隐成本。会计利润是指厂商的总收益减去所有的显性成本或者会计成本以后的余额。“显性成本”是指厂商为获得生产所需要的各种生产要素而发生的实际支出,主要包括支付给员工的工资,生产中购买的各种原材料、零部件和燃料等。“隐性成本”是指稀缺资源投入任一种用途中所能得到的正常的收入,如果在某种用途上使用经济资源所得的收入还抵不上这种资源正常的收入,该厂商就会将这部分资源转向其他用途以获得更高的报酬。对于出闲置房屋来说,不存在上述意义上的两种成本,故而,谈不上什么利润概念。换而言之,在一般性出租房屋行为活动中,房屋所有权人建造或购置房屋的主要目的不是为了牟取经济上的利润,这是与企业追求的目的是有区别的。
基于以上分析,出租房屋行为并非是一种“经营活动”,当然也不能纳入“经营范围”,工商行政管理部门将出租房屋行为认定为“经营活动”既缺乏法律支持,在法理上同样也是缺乏基础的。
四、变通之后的法律困惑与实践上的障碍
据了解,工商行政管理部门对于商业银行出租房屋行为要求办理营业执照的做法和工商行政管理部门以商业银行出租房屋行为“超越经营范围”为由给予行政处罚的现象是带有一定普遍性的。为了解决这类问题,一些商业银行多次与工商行政管理部门进行协商,但双方对于出租房屋是所谓的“变通做法”。
变通之后,银行被处罚的问题解决了,但新的问题又产生了----商业银行经营范围的合法性又遭受质疑:《商业银行法》第二条规定“本法所称的商业银行是指依照本法和《中华人民共和国公司法》设立的吸收公众存款、发放贷款、办理结算等业务的企业法人。”第三条规定“商业银行可以经营下列部分或者全部业务:(一)吸收公众存款;(二)发放短期、中期和长期贷款;(三)办理国内外结算;(四)办理票据承兑与贴现;(五)发行金融债券;(六)代理发行、代理兑付、承销政府债券;(七)买卖政府债券、金融债券;(八)从事同业拆借;(九)买卖、代理买卖外汇;(十)从事银行卡业务;(十一)提供信用证服务及担保;(十二)代理收付款项及代理保险业务;(十三)提供保管箱服务;(十四)经国务院银行业监督管理机构批准的其他业务。”“经营范围由商业银行章程规定,报国务院银行业监督管理机构批准。商业银行经中国人民银行批准,可以经营结汇、售汇业务。”该法对商业银行的经营性质和范围作了具体规定,如果工商登记准予经营“房屋出租”业务,商业银行岂不又违反了《商业银行法》?
现实社会中,党政机关出租闲置房屋的现象比比皆是,按照工商行政管理部门的逻辑,对于这些出租房屋的主体,是否也应当要求办理工商登记?如此,岂非党政机关也要领取《企业营业执照》,那么,党政机关到底是机关法人,还是企业法人?
如过认定出租房屋属于“经营活动”,那么企业、其它组织、个人以及其它民事主体的出售房屋算不算“经营活动”呢?如果出售房屋也算“经营活动”,那么国家出让土地使用权的行为、农民出售自己生产的产品、甚至老百姓卖废品等等岂非也都属于“经营活动”?难道都必须办理工商登记?如此这般,中国岂不又要冒出多少个亿的市场主体。如果办一个《营业执照》50元,工商行政机关岂不又增加多少个亿的收入?
出租房屋,对企业来讲该部分财产收益属营业外收入,对个人来讲属财产带来的孽息。好比公民到存款、炒股、购买基金一样,不能因其取得红利而认为其收入不合法应当办理营业执照。显然,工商行政机关的做法既无法律依据,在实践上也是行不通的。
所以,对于出租房屋这个问题应当区别情况分别对待:一是以专门从事房屋出租并提供经常连续性相关服务为主要项目从事经营活动的应当办理营业执照,如宾馆、写字楼、出租房屋的市场等。需符合以盈利为目的、有组织机构、有住所等企业设立基本条件。二是以闲置、多余房屋出租不以其为主要经营项目,不因房屋出租而提供经常连续性相关服务的,不必要求在营业执照增加经营项目或必须办理工商登记。
房屋出租登记问题涉及面非常广泛,争论一直不休,对于这样一个并不复杂的问题建议国家有关部门给予一个明确的说法。