国务院关于鼓励外商投资的规定(附英文)
国务院
国务院关于鼓励外商投资的规定(附英文)
1986年10月11日,国务院
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。
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)。国家对下列外商投资企业给予特别优惠: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)。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。
PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGNINVESTMENT
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 "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 STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGN
INVESTMENT
(Promulgated on October 11, 1986)
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.
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 enterprises with foreign
investment listed below:
(1) Production enterprises whose products are mainly for export, 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 foreign exchange
generated by exports or for import substitution (hereinafter referred to
as "technologically advanced enterprises").
Article 3
Product-for-export enterprises and technologically advanced enterprises
shall be exempt from payment of all subsidies to be granted by the State
to staff and workers, except for the payment of or allocation of funds for
labour insurance, welfare costs and housing subsidies for Chinese staff
and workers in accordance with the provisions of the state.
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 metre 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 metre 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 local people's
governments.
Article 5
Product-for-export enterprises and technologically advanced enterprises
shall be given priority in obtaining water, electricity and 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.
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 needed for production and
distribution, as well as for other needed credit.
Article 7
When foreign investors in product-for-export enterprises and
technologically advanced enterprises remit abroad profits realized by them
from such enterprises, the amount remitted shall be exempt from income
tax.
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 per cent or more of the value of their products for that
year, may pay enterprise income tax at a rate reduced by 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 per
cent and that comply with the foregoing conditions, may pay enterprise
income tax at a reduced rate of 10 per cent.
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.
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.
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.
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 the annual export plan of the enterprises, an
application for export licenses shall be made every six months.
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 on the home market. If they are
used as products to be sold on the domestic market, import procedures
shall be gone through in accordance with relevant provisions and duties
shall be paid according to relevant regulations.
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.
Article 15 [*1]
The people's governments at various levels and 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 internationally 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, 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 back
the employment and permit the transfer. Staff and workers who violate the
rules and regulations, and thereby cause certain bad consequences may, in
accordance with the seriousness of the case, be given varying sanctions,
up to that of discharge. Enterprises with foreign investment that
recruit, employ, dismiss or discharge staff and workers, shall file a
report with the local labour and personnel department for the record.
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.
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
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 to approve or not to
approve them.
Article 18
Product-for-export enterprises and technologically advanced enterprises
mentioned in these Provisions shall be confirmed as such 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
issued.
If the actual results of the annual exports of a product-for-export
enterprise are unable to hit 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.
Article 19
These Provisions, except for those articles that are specifically
applicable to product-for-export enterprises, shall be applicable to all
enterprises with foreign investment. These Provisions apply, from the
date of entry into effect, to those enterprises with foreign investment
that obtained approval for establishment before the date of entry into
effect of these Provisions and that qualify for the preferential terms of
these Provisions.
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.
Article 21
The Ministry of Foreign Economic Relations and Trade shall be responsible
for interpreting these Provisions.
Article 22
These Provisions shall enter into effect as of the date of promulgation.
Note:
[*1] New provisions have been formulated with regard to this Article which
shall thus be implemented in accordance with the provisions in Opinions
Concerning Further Confirming the Autonomy of Enterprises with Foreign
Investment in the Employment of Their Personnel, formulated by the
Ministry of Labour and Personnel and transmitted by the General Office of
the State Council. - The Editor
国家外汇管理局关于规范银行外币卡管理的通知
国家外汇管理局
国家外汇管理局关于规范银行外币卡管理的通知
2004年6月30日
国家外汇管理局发布
汇发〔2004〕66号
国家外汇管理局各省、自治区、直辖市分局、外汇管理部,深圳、大连、青岛、厦门、宁波市分局;中国银联股份有限公司;各中资外汇指定银行:
为促进我国银行外币卡业务的发展,进一步规范银行外币卡管理工作,现对银行外币卡管理有关事项通知如下:
一、本通知中的银行外币卡包括境内外币卡和境外银行卡。前者指境内金融机构发行的外币卡(以下简称“境内卡”);后者指境外机构发行的银行卡,但不包括境外机构发行的人民币卡(以下简称“境外卡”)。
二、境内外币卡的分类
(一)按照发行对象,境内卡可以分为个人卡和单位卡。个人卡是向自然人发行的外币卡;单位卡是向法人或其他组织发行,由该单位指定人员使用的外币卡。
(二)按照是否给予持卡人授信额度,境内卡可以分为贷记卡和借记卡。贷记卡是允许持卡人在发卡金融机构给予的信用额度内先使用、后还款的外币卡;借记卡是持卡人先存款、后使用,没有信用额度的外币卡。
(三)按照发卡币种,境内卡可以分为外币卡和本外币卡。外币卡指单币种外币卡;本外币卡指人民币和外币的双币种或多币种卡。
三、境内外币卡的发行和使用
(一)境内金融机构可发行外币贷记单位卡,但卡内不能存有外汇资金;可以向在本行开有经常项目外汇账户的单位发行外币借记单位卡,但单位借记卡中余额和该单位经常项目外汇账户余额合计不得超过规定的经常项目外汇账户限额。
(二)个人卡在境内可以提取人民币现钞;也可以到发卡金融机构营业柜台,在其对外挂牌兑换的币种范围内提取外币现钞。但不得透支提取外币现钞,也不得在自动柜员机上提取外币现钞。
个人卡提取外币现钞,应执行国家外汇管理局关于个人在境内提取外币现钞的相关规定。
(三)单位卡在境内不得提取外币现钞或人民币现钞。
(四)对境内卡在境外提现实行限额管理。提现限额标准为:当日内累计提现不得超过等值1000美元,1个月内累计不得超过等值5000美元,6个月内累计不得超过等值10000美元。
(五)境内卡在境外可用于经常项目下的消费支付,不得用于其他交易的支付。发卡金融机构应当按照国家外汇管理局确定的境内卡在境外使用禁止类和限制类商户类别码做好系统设置,严格控制脱机交易。因技术等原因未完成系统设置的发卡金融机构,应按月逐笔向国家外汇管理局报送已发生的不合规交易。
四、境外卡收单业务
(一)境外卡在境内可以提取人民币现钞;也可以到境内金融机构营业柜台提取外币现钞,不得在自动柜员机上提取外币现钞。
境内金融机构为非居民个人办理境外卡提取外币现钞业务时,应执行国家外汇管理局关于非居民个人外汇管理的有关规定。
(二)非居民使用境外卡在境内提取人民币现钞未用完部分,可凭其原始交易凭证,如ATM或收单金融机构柜台的相应单据,在提现后6个月内,到银行营业柜台兑回不超过原提现金额的外币,并可按相关规定汇出或携带出境。
(三)境内金融机构为境外卡办理资金存入的,视同向境外汇款,应执行国家外汇管理局的有关规定。
(四)境内尚未开办人民币业务的外资金融机构办理境外卡收单业务时,其银行卡项下人民币资金来源,应通过其经所在地中国人民银行分支行批准开立的结售汇人民币专用账户解决。
五、银行外币卡项下的清算、还款及购汇
(一)银行外币卡境内使用,应当遵守境内禁止外币计价结算的外汇管理规定。境内特约商户(包括免税店)受理的银行外币卡交易,其与收单金融机构之间必须以人民币清算。
(二)境内卡境内交易,扣除柜台提取外币现钞部分,应通过境内清算渠道以人民币完成清算;境内交易形成的透支,持卡人应以人民币偿还。
(三)境内卡境内交易若因特殊原因通过银行卡国际组织清算,发卡金融机构在以外币完成清算后,可用持卡人偿还的人民币购汇补充已垫付的外汇。通过银行卡国际组织清算是指两种情形:一是境内外币卡境内交易通过银行卡国际组织清算;二是“误抛”交易,即境内本外币卡在境内使用本应视同人民币卡,却被收单金融机构判为外币卡,抛至银行卡国际组织清算。
(四)收单金融机构因银行外币卡境内交易从银行卡国际组织收取的外汇,扣除柜台提取外币现钞部分,应及时结汇。
(五)经批准在境外受理银行外币卡的境内航空公司等特约商户,与收单金融机构之间可以用外汇清算,发卡金融机构可以支付外汇。
(六)境内卡在境外消费或提现形成的透支,持卡人可以用自有外汇资金偿还,也可在发卡金融机构购汇偿还。
(七)发卡金融机构办理上述售汇业务时,售汇额不得超过境内卡已形成的外币透支额,且必须直接用于偿还已形成的透支款。
(八)境内卡项下的各项费用,年费、换卡补卡费应以人民币计收;其他费用可以由银行直接从有外汇余额的卡中扣取,也可由持卡人以人民币支付。
六、银行外币卡项下有关业务的统计及报备
(一)银行外币卡的结售汇统计应按属地管理原则,由收取外汇并结汇、扣收人民币并购汇的金融机构完成。统计项目归属如下:
1.境外卡:收单结汇,计入“结汇收入非贸易收入旅游”;非居民持境外卡提取人民币现钞后的兑回,计入“售汇支出非贸易支出其他非贸易外汇支出”。
2.境内卡境内使用的结汇:个人卡计入“结汇收入非贸易收入国内居民外汇”;单位卡计入“结汇收入非贸易收入其他非贸易收入”。
3.境内卡购汇:个人卡境外使用或境内交易抛到境外清算后的还款购汇,计入“售汇支出非贸易支出国内居民外汇”;单位卡境外使用后的还款购汇,计入“售汇支出非贸易支出因公出国”;单位卡境内交易抛到境外清算后的还款购汇,计入“售汇支出非贸易支出其他非贸易外汇支出”。
(二)有关银行外币卡的国际收支统计申报,按下列规定执行:
1.从境外将款项直接汇入境内外币卡,应按照《通过金融机构进行国际收支统计申报的业务操作规程》及其有关规定进行国际收支统计间接申报。
2.境外卡持卡人在境内银行柜台提取人民币现钞,境内银行应按照《汇兑业务统计申报操作规程》及其有关规定进行汇兑业务申报。
3.有关银行外币卡项下其他业务的国际收支统计申报事宜,另行规定。
(三)各发卡金融机构应汇总向国家外汇管理局报送境内卡项下交易及购汇业务的笔数及金额情况(报表要求见附件表1)。
(四)对于银行外币卡项下大额存款、提现或消费交易,境内金融机构应按照《金融机构大额和可疑外汇资金交易报告管理办法》及相关管理规定,向所在地外汇局报告大额和可疑外汇交易情况。
(五)对于境内卡项下所发生的境内外交易符合以下情形的,发卡金融机构应报所在地外汇局备案(报表要求见附件表2),各地外汇局应将发现的可疑交易向上级外汇局报告:
1.持卡人使用境内卡在1个月内提取外币现钞和境外消费金额累计超过等值20000美元的;
2.持卡人使用个人卡在1年内提取外币现钞和境外消费金额累计超过等值40000美元的;
3.持卡人使用单位卡在1年内提取外币现钞和境外消费金额累计超过等值60000美元的。
(六)金融机构每月初10个工作日内向外汇局报送报备资料。
金融机构向国家外汇管理局报送资料的,应以电子方式和书面方式分别报送。E-mail地址:yinhangchu@mail.safe.gov.cn。通讯地址:北京市海淀区阜成路18号华融大厦。收件单位:国家外汇管理局国际收支司银行外汇收支管理处。邮政编码:100037。
七、其他事项
(一)境内卡所有附属卡的消费、提现限额及大额报备等应与主卡纳入同一个账户管理。
(二)本文所涉及的时间,“1个月”指1个自然月,“6个月”和“1年”按连续自然月计算。
(三)中国银联股份有限公司(以下简称“中国银联”)应组织好本外币卡境内交易的人民币清算工作。发卡金融机构必须将本外币卡的卡BIN上报中国银联,供收单金融机构从中国银联的平台下载。收单金融机构应做好相应的银行卡系统设置,在判卡时,必须优先判人民币卡。各发卡金融机构应按月将发生的“误抛”交易金额及造成“误抛”的收单机构名单向中国银联报备。
(四)开展银行外币卡业务的金融机构应全面客观地向客户介绍银行外币卡的外汇管理政策,向公众说明银行外币卡使用范围和透支还款等项管理规定,防止片面宣传和误导。
(五)境内各发卡金融机构若因本通知而需修改银行卡章程的,应在有关监管部门批准后,报国家外汇管理局备案。
(六)各地外汇局应对辖内金融机构银行外币卡项下的宣传、业务开展中外汇管理法规政策的执行情况及可疑信息进行跟踪检查。对金融机构片面和错误宣传的,应责令其改正。对违反外汇管理规定的金融机构、特约商户和个人,外汇局可依据《中华人民共和国外汇管理条例》等外汇管理法规进行处罚。
八、本通知自2004年9月1日起实施。2003年5月发布的《关于银行外币卡管理有关问题的通知》(汇发[2003]65号)同时废止。
请各分局接到本通知后,尽快向辖内支局和中、外资金融机构转发。执行中如遇问题,请及时向国家外汇管理局国际收支司反馈(联系电话:010-68402313、68402109,传真:68402315)。
附件:表1、境内外币卡交易和购汇信息统计表
表2、境内外币卡异常提现、消费报表