关于沿海经济开放区鼓励外商投资减征、免征企业所得税和工商统一税的暂行规定(附英文)
财政部
关于沿海经济开放区鼓励外商投资减征、免征企业所得税和工商统一税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录(第六批)的通知废止
为了有利于辽东半岛、山东半岛、长江、珠江三角洲和闽南厦漳泉三角地区的经济开放区（以下简称沿海经济开放区）扩大对外经济技术交流，吸收外资，引进技术，加速实施沿海经济发展战略，现对外商在沿海经济开放区投资有关减征、免征企业所得税和工商统一税的优惠问题，暂
作如下规定：
一、外商在沿海经济开放区投资开办的生产性企业（以下统称经济开放区企业），凡属技术密集、知识密集型项目，或者外商投资额在3000万美元以上、回收投资时间长的项目，或者属于能源、交通、港口建设的项目，经财政部批准，减按15％的税率征收企业所得税。
对于不具备前款减征条件，但是属于下列行业（包括科研项目）的经济开放区企业，经财政部批准，可以按照税法规定的企业所得税税率打八折计算征税：
1．机械制造、电子工业；
2．冶金、化学、建材工业；
3．轻工、纺织、包装工业；
4．医疗器械、制药工业；
5．农业、林业、牧业、养殖业以及这些行业的加工工业；
6．建筑业。
对沿海经济开放区企业减征、免征企业所得税，应当按照上述优惠税率，根据中外合资经营企业所得税法、外国企业所得税法和《国务院关于鼓励外商投资的规定》所规定的范围，条件和期限执行。
二、对经济开放区企业征收的地方所得税，需要给予减征、免征优惠的，由省、自治区、直辖市人民政府决定。
三、外商在中国境内没有设立机构而有来源于经济开放区的股息、利息、租金、特许权使用费和其它所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由省、自治区、直辖市人
民政府决定。
四、经济开放区企业作为投资进口、追加投资进口的本企业生产用设备、营业用设备、建筑用材料，以及企业自用的交通工具、办公用品，免征工商统一税。
五、经济开放区企业生产的出口产品，除原油、成品油和国家另有规定的以外，免征工商统一税；内销产品，照章征税。
六、经济开放区企业进口的原材料、零配件、元器件、包装物料等，用于生产出口产品部分，免征工商统一税；用于生产内销产品部分，照章征税。
七、在经济开放区企业中工作或者居住的外籍人员，携带进口自用的安家物品和自用的交通工具，凭省辖市及其以上人民政府的主管部门出具的证明文件，在合理数量内免征工商统一税。
八、为了在引进优良品种的同时，利于我国的动植物检疫工作，广东、福建、浙江、江苏、山东可选择一两个海岛（或江心沙地）举办试验农场，对引进的良种、良畜等进行试种、试养。这类试种、试养项目属于科研性质，从获利年度起5年内豁免一切税收。
附件：一、国务院关于扩大沿海经济开放区范围的通知（略）二、长江、珠江三角洲和闽南厦（门）漳（州）泉（州）三角地区经济开放区市、县名单（略）
Interim Provisions of Ministry of Finance of the People's Republicof China Concerning Reduction and Exemption of Enterprise Income Tax andIndustrial Consolidated Tax for the Encouragement of Foreign Investment inChina's Open Coastal Econo
mic Areas
(Promulgated by the Ministry of Finance on June 15, 1988)
Whole document
Interim Provisions of Ministry of Finance of the People's Republic of
China Concerning Reduction and Exemption of Enterprise Income Tax and
Industrial Consolidated Tax for the Encouragement of Foreign Investment in
China's Open Coastal Economic Areas
(Promulgated by the Ministry of Finance on June 15, 1988)
The present set of interim provisions is formulated in respect of
reduction and exemption of enterprise income tax and industrial and
commercial consolidated tax for foreign investors in order to promote the
economic and technological exchange, absorb the foreign investment, import
foreign technology and accelerate economic development in China's open
coastal economic areas, namely the East Liaodong Peninsula, Shandong
Peninsula, Yangtze river delta, Zhujiang river delta and a triangular area
in south Fujian comprising Xiamen, Zhangzhou and Quanzhou. It reads as
follows:
Article 1
Subject to approval by the Ministry of Finance, the productive
enterprises established by foreign investors in China's open coastal
economic areas (hereinafter referred to as open area enterprises) shall
pay their enterprise income tax at a preferential tax rate of 15% if they
satisfy any one of the following conditions:
i) they are technology-intensive or knowledge-intensive enterprises;
ii) the foreign investors have contributed more than US $ 30 million
of investment to the enterprise and is expected to take a long time to
recoup their investment, and
iii) they are engaged in energy, transport and port construction
projects.
Subject to approval by the Ministry of Finance, open area enterprises
engaged in the following lines of business but are not qualified under the
requirements set in the preceding paragraph may pay their enterprise
income tax at a 20% discount:
1. machinery manufacturing, electronic industry;
2. metallurgy, chemical, building materials industry;
3. light industrial products, textiles, packaging industry;
4. medical instrument production, pharmaceutical industry;
5. agriculture, forestry, animal husbandry and aquaculture and their
related processing business, and
6. building industry.
The reduction and exemption of enterprise income tax for open area
enterprises shall be carried out, on the basis of the above-mentioned tax
rate and subject to the scope, conditions and terms stipulated in the
"Provisions of the State Council of the People's Republic of China for the
Encouragement of Foreign Investment", "Income Tax Law of the People's
Republic of China Concerning Joint Ventures with Chinese and Foreign
Investment" and "Foreign Enterprise Income Tax Law".
Article 2
The people's governments of provinces, autonomous regions and
municipalities directly under the State Council are given the authority to
determine the reduction and exemption of the local income tax for open
area enterprises.
Article 3
The dividends, interest, rentals and royalties and other income
derived from China by foreign investors, where they have not established
an establishment, are subject to income tax at a reduced tax rate of 10%
unless such income has already been subject to income tax exemption by
law. The people's governments of provinces, autonomous regions and
municipalities directly under the State Council can grant more preferences
to the foreign investors regarding tax reduction and exemption if the
foreign investors can provide capital and equipment on favorable terms, or
transfer advanced technology to China.
Article 4
The production equipment, operational facilities, construction
materials and means of transport, office equipment imported by open area
enterprises as part of their initial investment or new investment shall
not be subject to industrial and commercial consolidated tax.
Article 5
Apart from crude oil, finished oil products and those products
according to other State's regulations, exports produced by open area
enterprises are not subject to industrial and commercial consolidated tax
but those products which are to be sold in the domestic markets will have
to pay the said tax according to the provisions.
Article 6
The raw materials and processed materials, parts and components and
packing materials imported by open area enterprises and used in the
manufacturing of export products are not subject to industrial and
commercial consolidated tax but those used in the manufacturing of
products which are to be sold in the domestic markets are subject to the
said tax according to the provisions.
Article 7
The household articles and transport vehicles carried by the foreign
workers who work for or reside in an open area enterprise shall not be
subject to industrial and commercial consolidated tax. However, the
foreign workers must be able to present a certificate issued by a
municipal government (directly subordinated under a provincial government)
or a higher level authority regarding the exemption and the amount of
articles (vehicles) they carried into the country must be within a
reasonable limit.
Article 8
In order to facilitate quarantine work on imported plants and animals,
experimental farms may be set up in the one or two islands of Guangdong,
Zhejiang, Fujian, Jiangsu or Shandong so that the imported fine strains
(breeds) of plants or animals can be tested and cultivated. Since these
experimental farms are of the nature of research and development projects
they shall not be subject to all kinds of tax for five years starting from
their first profit-making year.
1988年6月15日
云南省义务兵家属优待规定
云南省人民政府
云南省人民政府令第64号
《云南省义务兵家属优待规定》已经１９９８年７月１６日省人民政府第７次常务会议通过，现予发布，自１９９８年８月１日起施行。
省长 李嘉廷
一九九八年七月二十日
云南省义务兵家属优待规定
第一条 为了保障对义务兵家属的优待，根据《中华人民共和国兵役法》、《军人抚恤优待条例》等有关法律、法规，结合本省实际，制定本规定。
第二条 依法应征入伍的义务兵，其在本省行政区域内居住并持有本省常住户口的家属，按照本规定享受优待。
第三条 本规定所称的义务兵家属，是指义务兵的父母、义务兵自幼曾依靠抚养长大的其他亲属，以及依靠义务兵抚养的１８周岁以下的弟妹。
第四条 各级人民政府民政部门主管义务兵家属优待工作。
各级人民政府的劳动、工商、财政等主管部门，应当按照各自的职责，配合民政部门做好义务兵家属优待工作。
有关部门和单位应当按照本规定履行各自的职责和义务。
第五条 对义务兵家属的优待，实行优待证管理制度。
县级民政部门应当在每年征兵工作结束时，根据当年入伍通知书和新兵名册，及时填发《云南省义务兵家属优待证》（以下简称《优待证》）。
义务兵家属凭《优待证》享受优待。义务兵退伍后，县级民政部门应当及时收回《优待证》。
《优待证》由省民政部门统一印制。
第六条 义务兵在服役期间，被评为优秀士兵、荣立三等功以上或者被授予荣誉称号的，由县级人民政府通过其家属给予一次性奖励，具体奖励办法和标准由县人民政府根据当地的实际确定。
第七条 义务兵家属在国家法定节日进入公园、风景名胜区，凭《优待证》免购门票。
第八条 义务兵家属与其他公民在同等条件下，享有就业、入学、救济、购房、就医、政策性贷款、购买农业生产资料以及农业科技推广试验示范等方面的优先权。
第九条 义务兵家属申请开办个体工商户或者私营企业，符合法定条件的，在办理登记手续时，有关部门应当给予优先办理。
第十条 义务兵家属参加养老、失业、医疗、工伤、生育保险及其他保险的，有关部门在办理手续时应当给予优先照顾。
第十一条 义务兵入伍前是农业户口，其在农村承包的责任田、分得的自留地（山、林）和宅基地继续保留；遇再分配时，应当将其计入家庭成员，并给予适当优惠和照顾。
义务兵入伍前是国家机关、人民团体、企业事业单位职工的，其家属继续享受原有的福利待遇。
第十二条 义务兵家属在农村的，应当免除其农村义务工和劳动积累工。
第十三条 对缺乏劳动能力的农村义务兵家属，乡、镇人民政府的派出机关应当督促村民委员会或者农村集体经济组织开展帮耕、帮种、帮收等优属活动。
第十四条 义务兵服役期间，其家属享受义务兵家属优待金。义务兵家属优待金按照财政拨款和社会统筹的方式筹集，具体筹集办法由市、县人民政府根据实际情况制定。
义务兵家属优待金标准和管理办法由省民政、财政部门拟定，报省人民政府批准后实施。
义务兵家属优待金由民政部门统一管理，专款专用。接受同级财政、物价、审计部门和上级民政部门的监督。
第十五条 对违反本规定的行为，由县级以上民政部门责令改正，可以处警告或者１万元以下的罚款；对直接负责的主管人员及其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任。
第十六条 国家工作人员在义务兵家属优待工作中玩忽职守、滥用职权、徇私舞弊的，由其所在单位或者上级主管部门给予行政处分；构成犯罪的，依法追究刑事责任。
第十七条 本规定自１９９８年８月１日起施行。
