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        中英對照:國務院關于鼓勵外商投資的規定
        作者:趙麗娜律師發布   出處:法律顧問網·涉外www.yjl6.com     時間:2011/4/6 15:55:00

        Provisions of the State Council for the Encouragement of Foreign Investment

        國務院關于鼓勵外商投資的規定

        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:
        頒布機關: 國務院
        文     號: 國發[1986]95號
        頒布時間: 10/11/1986
        實施時間: 10/11/1986
        效力狀態: 有效

        Text

        正文

        (Promulgated on October 11, 1986)
        (1986年10月11日 國務院發布)
        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.
             第一條  為了改善投資環境,更好地吸收外商投資,引進先進技術,提高產品質量,擴大出口創匯,發展國民經濟,特制定本規定。
        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").
             第二條  國家鼓勵外國的公司、企業和其他經濟組織或者個人(以下簡稱外國投資者),在中國境內舉辦中外合資經營企業、中外合作經營企業和外資企業(以下簡稱外商投資企業)。
            一、產品主要用于出口,年度外匯總收入額減除年度生產經營外匯支出額和外國投資者匯出分得利潤所需外匯額以后,外匯有結余的生產型企業(以下簡稱產品出口企業);
            二、外國投資者提供先進技術,從事新產品開發,實現產品升級換代,以增加出口創匯或者替代進口的生產型企業(以下簡稱先進技術企業)。
        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.
             第三條  產品出口企業和先進技術企業,除按照國家規定支付或者提取中方職工勞動保險、福利費用和住房補助基金外,免繳國家對職工的各項補貼。
        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.
             第四條  產品出口企業和先進技術企業的場地使用費,除大城市市區繁華地段外,按下列標準計收:
            一、開發費和使用費綜合計收的地區,為每年每平方米五元至二十元;
            二、開發費一次性計收或者上述企業自行開發場地的地區,使用費最高為每年每平方米三元。
            前款規定的費用,地方人民政府可以酌情在一定期限內免收。
        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.
             第五條  對產品出口企業和先進技術企業優先提供生產經營所需的水、電、運輸條件和通信設施,按照當地國營企業收費標準計收費用。
        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.
             第六條  產品出口企業和先進技術企業在生產和流通過程中需要借貸的短期周轉資金,以及其他必需的信貸資金,經中國銀行審核后,優先貸放。
        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.
             第七條  產品出口企業和先進技術企業的外國投資者,將其從企業分得的利潤匯出境外時,免繳匯出額的所得稅。
        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.
             第八條  產品出口企業按照國家規定減免企業所得稅期滿后,凡當年企業出口產品產值達到當年企業產品產值70%以上的,可以按照現行稅率減半繳納企業所得稅。
            經濟特區和經濟技術開發區的以及其他已經按15%的稅率繳納企業所得稅的產品出口企業,符合前款條件的,減按10%的稅率繳納企業所得稅。
        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.
             第九條  先進技術企業按照國家規定減免企業所得稅期滿后,可以延長三年減半繳納企業所得稅。
        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.
             第十條  外國投資者將其從企業分得的利潤,在中國境內再投資舉辦、擴建產品出口企業或者先進技術企業,經營期不少于五年的,經申請稅務機關核準,全部退還其再投資部分已繳納的企業所得稅稅款。經營期不足五年撤出該項投資的,應當繳回已退的企業所得稅稅款。
        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.
             第十一條  對外商投資企業的出口產品,除原油、成品油和國家另有規定的產品外,免征工商統一稅。
        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.
             第十二條  外商投資企業可以自行組織其產品出口,也可以按照國家規定委托代理出口。屬于需要申領出口許可證的產品,按照企業年度出口計劃,每半年申領一次許可證。
        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.
             第十三條  外商投資企業為履行其產品出口合同,需要進口(包括國家限制進口)的機械設備、生產用的車輛、原材料、燃料、散件、零部件、元器件、配套件,不再報請審批,免領進口許可證,由海關實行監管,憑企業合同或者進出口合同驗放。
            前款所述進口料、件,只限于本企業自用,不得在國內市場出售;如用于內銷產品,應當按照規定補辦進口手續,并照章補稅。
        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.
             第十四條  外商投資企業之間,在外匯管理部門監管下,可以相互調劑外匯余缺。
            中國銀行以及經中國人民銀行指定的其他銀行,可以對外商投資企業開辦現匯抵押業務,貸放人民幣資金。
        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.
             第十五條  各級人民政府和有關主管部門應當保障外商投資企業的自主權,支持外商投資企業按照國際上先進的科學方法管理企業。
           外商投資企業有權在批準的合同范圍內,自行制定生產經營計劃,籌措、運用資金,采購生產資料,銷售產品;自行確定工資標準、工資形式和獎勵、津貼制度。
            外商投資企業可以根據生產經營需要,自行確定其機構設置和人員編制,聘用或者辭退高級經營管理人員,增加或者辭退職工;可以在當地招聘和招收技術人員、管理人員和工人,被錄用人員所在單位應當給予支持,允許流動;對違反規章制度,造成一定后果的職工,可以根據情節輕重,給予不同處分,直至開除。外商投資企業招聘、招收、辭退或者開除職工,應當向當地勞動人事部門備案。
        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.
             第十六條  各地區、各部門必須執行《國務院關于堅決制止向企業亂攤派的通知》,由省級人民政府制定具體辦法,加強監督管理。
            外商投資企業遇有不合理收費的情況可以拒交;也可以向當地經濟委員會直到國家經濟委員會申訴。
        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.
             第十七條  各級人民政府和有關主管部門,應當加強協調工作,提高辦事效率,及時審批外商投資企業申報的需要批復和解決的事宜。由國務院主管部門審批的外商投資企業的協議、合同、章程,審批機關必須在收到全部文件之日起三個月以內決定批準或者不批準。
        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.
             第十八條  本規定所指產品出口企業和先進技術企業,由該企業所在地的對外經濟貿易部門會同有關部門根據企業合同確認,并出具證明。
            產品出口企業的年度出口實績,如果未能實現企業合同規定的外匯平衡有結余的目標,應當在下一年度內補繳上一年度已經減免的稅、費。
        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.
             第十九條  本規定除明確規定適用于產品出口企業或者先進技術企業的條款外,其他條款適用于所有外商投資企業。
            本規定施行之日前獲準舉辦的外商投資企業,凡符合本規定的優惠條件的,自施行之日起適用本規定。
        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.
             第二十條  香港、澳門、臺灣的公司、企業和其他經濟組織或者個人投資舉辦的企業,參照本規定執行。
        Article 21      The Ministry of Foreign Economic Relations and Trade shall be responsible for interpreting these Provisions.
             第二十一條  本規定由對外經濟貿易部負責解釋。
        Article 22    These Provisions shall come into force from the date of promulgation.
             第二十二條  本規定自發布之日起施行。

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