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中英对照:国务院关于鼓励外商投资的规定
作者:赵丽娜律师发布   出处:法律顾问网·涉外www.flguwen.com     时间:2011-04-06 15:55:00

Provisions of the State Council for the Encouragement of Foreign Investment

国务院关于鼓励外商投资的规定

Promulgating Institution: State Council
Document Number: Guo Fa [1986] No. 95
Promulgating Date: 10/11/1986
Effective Date: 10/11/1986
Validity Status: Valid
Revision History:
颁布机关: 国务院
文     号: 国发[1986]95号
颁布时间: 10/11/1986
实施时间: 10/11/1986
效力状态: 有效

Text

正文

(Promulgated on October 11, 1986)
(1986年10月11日 国务院发布)
Article 1    These Provisions are formulated in order to improve the investment environment, facilitate the absorption of foreign investment, introduce advanced technology, upgrade product quality, expand exports in order to generate foreign exchange and develop the national economy.
     第一条  为了改善投资环境,更好地吸收外商投资,引进先进技术,提高产品质量,扩大出口创汇,发展国民经济,特制定本规定。
Article 2    The State encourages foreign companies, enterprises and other economic organizations or individuals (hereinafter referred to as "foreign investors") to establish Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign capital enterprises (hereinafter referred to as "enterprises with foreign investment") within the territory of China.
The State grants special preferences to the following enterprises with foreign investment:
(1) Production enterprises whose products are mainly for export, and which have a foreign exchange surplus, after deducting from their total annual foreign exchange revenues, the annual foreign exchange expenditures incurred in production and operation and the foreign exchange needed for the remittance abroad of the profits earned by foreign investors (hereinafter referred to as "product-for-export enterprises").
(2) Production enterprises possessing advanced technology supplied by foreign investors which are engaged in developing new products, and upgrading and replacing products in order to increase the foreign exchange generated by exports or for import substitution (hereinafter referred to as "technologically advanced enterprises").
     第二条  国家鼓励外国的公司、企业和其他经济组织或者个人(以下简称外国投资者),在中国境内举办中外合资经营企业、中外合作经营企业和外资企业(以下简称外商投资企业)。
    一、产品主要用于出口,年度外汇总收入额减除年度生产经营外汇支出额和外国投资者汇出分得利润所需外汇额以后,外汇有结余的生产型企业(以下简称产品出口企业);
    二、外国投资者提供先进技术,从事新产品开发,实现产品升级换代,以增加出口创汇或者替代进口的生产型企业(以下简称先进技术企业)。
Article 3    Product-for-export enterprises and technologically advanced enterprises shall be exempt from the payment of all subsidies to be granted by the State to staff and workers, except for the payment of or allocation of funds for labor insurance, welfare costs and housing subsidies for Chinese staff and workers in accordance with the provisions of the State.
     第三条  产品出口企业和先进技术企业,除按照国家规定支付或者提取中方职工劳动保险、福利费用和住房补助基金外,免缴国家对职工的各项补贴。
Article 4    The site use fees for product-for-export enterprises and technologically advanced enterprises, except for those located in busy urban sectors of large cities, shall be computed and charged according to the following standards:
(1) five to twenty RMB yuan per square meter per year in areas where the development fee and the site use fee are computed and charged together;
(2) not more than three RMB yuan per square meter per year in site areas where the development fee is computed and charged on a one-time basis or areas which are developed by the above-mentioned enterprises themselves.
Exemptions for specified periods of time from the fees provided in the foregoing provision may be granted at the discretion of the local people's governments.
     第四条  产品出口企业和先进技术企业的场地使用费,除大城市市区繁华地段外,按下列标准计收:
    一、开发费和使用费综合计收的地区,为每年每平方米五元至二十元;
    二、开发费一次性计收或者上述企业自行开发场地的地区,使用费最高为每年每平方米三元。
    前款规定的费用,地方人民政府可以酌情在一定期限内免收。
Article 5    Product-for-export enterprises and technologically advanced enterprises shall be given priority in obtaining water, electricity, transportation services and communication facilities needed for their production and operation. Fees shall be computed and charged in accordance with the standards for local state enterprises.
     第五条  对产品出口企业和先进技术企业优先提供生产经营所需的水、电、运输条件和通信设施,按照当地国营企业收费标准计收费用。
Article 6    Product-for-export enterprises and technologically advanced enterprises, after examination by the Bank of China, shall be given priority in receiving loans for short term revolving funds required for production and distribution, as well as credit facilities as required.
     第六条  产品出口企业和先进技术企业在生产和流通过程中需要借贷的短期周转资金,以及其他必需的信贷资金,经中国银行审核后,优先贷放。
Article 7    When foreign investors in product-for-export enterprises and technologically advanced enterprises remit abroad the profits realized by them from such enterprises, the amount remitted shall be exempt from income tax.
     第七条  产品出口企业和先进技术企业的外国投资者,将其从企业分得的利润汇出境外时,免缴汇出额的所得税。
Article 8    After the expiration of the period for the reduction or exemption of enterprise income tax in accordance with the provisions of the state, product-for-export enterprises, whose value of export products in that year amounts to 70 percent or more of the value of their products for that year, may pay enterprise income tax at one-half of the current tax rate.
Product-for-export enterprises in the special economic zones and in the economic and technological development zones and other product-for-export enterprises that already pay enterprise income tax at a tax rate of 15 percent and that comply with the foregoing conditions, may pay enterprise income tax at a rate of 10 percent.
     第八条  产品出口企业按照国家规定减免企业所得税期满后,凡当年企业出口产品产值达到当年企业产品产值70%以上的,可以按照现行税率减半缴纳企业所得税。
    经济特区和经济技术开发区的以及其他已经按15%的税率缴纳企业所得税的产品出口企业,符合前款条件的,减按10%的税率缴纳企业所得税。
Article 9    After the expiration of the period of reduction or exemption of enterprise income tax in accordance with the provisions of the state, technologically advanced enterprises may extend for three years the payment of enterprise income tax at a rate reduced by one half.
     第九条  先进技术企业按照国家规定减免企业所得税期满后,可以延长三年减半缴纳企业所得税。
Article 10    Foreign investors who reinvest their shares of profits from their enterprises in order to establish or expand product-for-export enterprises or technologically advanced enterprises for a period of operation of not less than five years, after application to and approval by the tax authorities, shall be refunded the total amount of enterprise income tax already paid on the reinvested portion. If the investment is withdrawn before the period of operation reaches five years, the amount of enterprise income tax refunded shall be repaid.
     第十条  外国投资者将其从企业分得的利润,在中国境内再投资举办、扩建产品出口企业或者先进技术企业,经营期不少于五年的,经申请税务机关核准,全部退还其再投资部分已缴纳的企业所得税税款。经营期不足五年撤出该项投资的,应当缴回已退的企业所得税税款。
Article 11    Export products of enterprises with foreign investment, except crude oil, finished oil and other products subject to special state provisions, shall be exempt from the consolidated industrial and commercial tax.
     第十一条  对外商投资企业的出口产品,除原油、成品油和国家另有规定的产品外,免征工商统一税。
Article 12    Enterprises with foreign investment may arrange the export of their products directly or may also export by consignment to agents in accordance with state provisions. For products that require an export license, in accordance with an annual export plan of the enterprises, an application for export licenses shall be made every six months.
     第十二条  外商投资企业可以自行组织其产品出口,也可以按照国家规定委托代理出口。属于需要申领出口许可证的产品,按照企业年度出口计划,每半年申领一次许可证。
Article 13    Machinery and equipment, vehicles used in production, raw materials, fuel, bulk parts, spare parts, machine component parts and fittings (including imports restricted by the state), which enterprises with foreign investment need to import in order to carry out their export contracts do not require further applications for examination and approval and are exempt from the requirement for import licenses. The Customs shall exercise supervision and control, and shall inspect and release such imports on the basis of the enterprise contracts or the import-export contracts.
The imported materials and items mentioned above are restricted to use by the enterprise itself and may not be sold in the domestic market. If they are used as products to be sold in the domestic market, import procedures shall be completed in accordance with the relevant provisions and duties shall be paid according to the relevant regulations.
     第十三条  外商投资企业为履行其产品出口合同,需要进口(包括国家限制进口)的机械设备、生产用的车辆、原材料、燃料、散件、零部件、元器件、配套件,不再报请审批,免领进口许可证,由海关实行监管,凭企业合同或者进出口合同验放。
    前款所述进口料、件,只限于本企业自用,不得在国内市场出售;如用于内销产品,应当按照规定补办进口手续,并照章补税。
Article 14    Under the supervision of the foreign exchange control departments, enterprises with foreign investment may mutually adjust their foreign exchange surpluses and deficiencies among themselves.
The Bank of China and other banks designated by the People's Bank of China may provide cash security services and may grant loans in Renminbi to enterprises with foreign investment.
     第十四条  外商投资企业之间,在外汇管理部门监管下,可以相互调剂外汇余缺。
    中国银行以及经中国人民银行指定的其他银行,可以对外商投资企业开办现汇抵押业务,贷放人民币资金。
Article 15   The people's governments at various levels and the relevant departments in charge shall guarantee the right of autonomy of enterprises with foreign investment and shall support enterprises with foreign investment in managing themselves in accordance with international advanced scientific methods.
Within the scope of their approved contracts, enterprises with foreign investment have the right to draw up, of their own accord, production and operation plans, to raise funds, to use funds, to purchase production materials and to sell products, and to determine by themselves the wage levels, the forms of wages and the bonus and allowance system. Enterprises with foreign investment may, in accordance with their production and operation requirements, determine by themselves their organizational structure and personnel system, employ or dismiss senior management personnel, and increase or dismiss staff and workers. They may recruit and employ technical personnel, managerial personnel and workers in their locality. The units to which such employed personnel belong should support the employment and permit the transfers. Staff and workers who violate the rules and regulations, and thereby cause certain detrimental consequences may, depending on the seriousness of the case, be given varying sanctions which could include a discharge. Enterprises with foreign investment that recruit, employ, dismiss or discharge staff and workers, shall file a report with the local labor and personnel department for the record.
     第十五条  各级人民政府和有关主管部门应当保障外商投资企业的自主权,支持外商投资企业按照国际上先进的科学方法管理企业。
   外商投资企业有权在批准的合同范围内,自行制定生产经营计划,筹措、运用资金,采购生产资料,销售产品;自行确定工资标准、工资形式和奖励、津贴制度。
    外商投资企业可以根据生产经营需要,自行确定其机构设置和人员编制,聘用或者辞退高级经营管理人员,增加或者辞退职工;可以在当地招聘和招收技术人员、管理人员和工人,被录用人员所在单位应当给予支持,允许流动;对违反规章制度,造成一定后果的职工,可以根据情节轻重,给予不同处分,直至开除。外商投资企业招聘、招收、辞退或者开除职工,应当向当地劳动人事部门备案。
Article 16    All regions and departments must implement the Circular of the State Council Concerning Firmly Curbing the Indiscriminate Levy of Charges on Enterprises. The people's governments at the provincial level shall formulate specific measures and strengthen supervision and administration in this regard.
Enterprises with foreign investment may refuse to pay indiscriminately apportioned charges if such cases occur, and may also appeal to the local economic committees up to the State Economic Commission.
     第十六条  各地区、各部门必须执行《国务院关于坚决制止向企业乱摊派的通知》,由省级人民政府制定具体办法,加强监督管理。
    外商投资企业遇有不合理收费的情况可以拒交;也可以向当地经济委员会直到国家经济委员会申诉。
Article 17    The people's governments at various levels and relevant departments in charge shall strengthen the co-ordination of their work, improve efficiency in handling matters and shall promptly examine and approve matters reported by enterprises with foreign investment that require a response and resolution. For the agreements, contracts and articles of association of enterprises with foreign investment to be examined and approved by the departments in charge under the State Council, the relevant examination and approval authorities must, within three months from the date of receipt of all documents, decide whether to approve or not to approve the documents.
     第十七条  各级人民政府和有关主管部门,应当加强协调工作,提高办事效率,及时审批外商投资企业申报的需要批复和解决的事宜。由国务院主管部门审批的外商投资企业的协议、合同、章程,审批机关必须在收到全部文件之日起三个月以内决定批准或者不批准。
Article 18    Product-for-export enterprises and technologically advanced enterprises mentioned in these Provisions shall be confirmed by the foreign economic relations and trade departments where such enterprises are located in conjunction with the other relevant departments in accordance with the enterprise contract, and certificates of confirmation shall be accordingly issued.
If the actual results of the annual exports of a product-for-export enterprise are unable to reach the target of a surplus in the foreign exchange balance as set in the enterprise contract, the taxes and fees which have already been reduced or exempted in the previous year shall be paid in the following year.
     第十八条  本规定所指产品出口企业和先进技术企业,由该企业所在地的对外经济贸易部门会同有关部门根据企业合同确认,并出具证明。
    产品出口企业的年度出口实绩,如果未能实现企业合同规定的外汇平衡有结余的目标,应当在下一年度内补缴上一年度已经减免的税、费。
Article 19    Except for those provisions that are specifically applicable to product-for-export enterprises, these Provisions shall be applicable to all enterprises with foreign investment.
These Provisions shall be applicable to those enterprises with foreign investment that obtained approval for establishment prior to the date of these Provisions became effective and that conform to the preferential terms of these Provisions.
     第十九条  本规定除明确规定适用于产品出口企业或者先进技术企业的条款外,其他条款适用于所有外商投资企业。
    本规定施行之日前获准举办的外商投资企业,凡符合本规定的优惠条件的,自施行之日起适用本规定。
Article 20    For enterprises established with investment by companies, enterprises and other economic organization or individuals from Hong Kong, Macao, or Taiwan, matters shall be handled by reference to these Provisions.
     第二十条  香港、澳门、台湾的公司、企业和其他经济组织或者个人投资举办的企业,参照本规定执行。
Article 21      The Ministry of Foreign Economic Relations and Trade shall be responsible for interpreting these Provisions.
     第二十一条  本规定由对外经济贸易部负责解释。
Article 22    These Provisions shall come into force from the date of promulgation.
     第二十二条  本规定自发布之日起施行。

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