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
司法部 共青团中央


关于实施西部基层法律援助志愿服务行动的通知

各省、自治区、直辖市和新疆生产建设兵团司法厅（局）、团委:


从2002年开始，司法部和共青团中央共同实施了法律援助志愿者计划，动员社会各界、特别是青年人才通过志愿服务方式积极投身法律援助工作，取得了良好效果，推动了法律援助和志愿服务事业的发展。为进一步推动法律援助志愿者计划的深入开展，根据司法部、共青团中央《关于实施法律援助志愿者计划的通知》（司发通[2002]124号）精神，司法部、共青团中央决定共同组织实施西部基层法律援助志愿服务行动。现将有关事项通知如下。

一、主要任务

建立青年法律人才由东部和城市向西部基层流动的渠道，推动西部基层法律援助事业的发展，维护社会公平和正义；带动基层司法行政干部队伍素质的提高，促进西部基层司法行政机关的各项工作的开展；培养一批既具有扎实专业知识，又有基层工作经验和社会责任感的青年法律人才，不断充实法律援助志愿者骨干队伍。

二、工作方式

按照公开招募、自愿报名、组织选拔、集中培训、统一派遣的方式，从全国普通高等学校(以下简称“高校”)招募一批品学兼优、具有奉献精神的普通高校法律专业应届毕业生，到西部基层司法行政部门从事为期1年的法律援助志愿服务。每个县级司法行政部门派遣志愿者1-2名。志愿者服务期满后，鼓励其扎根基层，或者自主择业和流动就业。

2005年计划选派志愿者100名，到部分西部计划服务省开展法律援助志愿服务。今后将形成制度，逐步推广，长期坚持。

三、选拔条件

本科及本科以上学历为主，法律专业的应届高校毕业生，要求政治过硬、品学兼优、具有奉献精神、身体健康。

四、政策支持

参加西部基层法律援助志愿服务行动的大学生志愿者除享受团中央、教育部、财政部、人事部《关于实施大学生志愿服务西部计划的通知》(中青联发〔2003〕26号)和 《关于做好2004年大学生志愿服务西部计划工作的通知》(中青联发〔2003〕16号〕规定的政策外，给予以下政策支持:

1. 服务期间，志愿者可在所服务的西部省(区、市) 当地报名参加国家司法考试，享受司法部制定的有关优惠政策；服务单位应向参加国家司法考试的志愿者提供与在职工作人员相同的复习时间。

2. 服务期间，志愿者可享受所在服务单位自定的奖金和补贴。

3. 服务期满后，对于有志扎根西部地区的志愿者，司法行政机关应优先录用。志愿服务时间可确认为法律工作经历。

五、经费保障

所需经费由司法部负责解决，具体工作由中国法律援助基金会承担；由共青团中央负责使用，具体工作由青年志愿者工作部承担。经费使用应严格遵守有关财务制度。

六、组织管理

1．司法部、共青团中央共同负责这项工作的总体规划、协调、指导，落实有关保障政策。司法部主要负责确定、落实服务需求和岗位，协调组织专业培训，具体工作由司法部法律援助中心承担；共青团中央主要负责志愿者的招募、培训、派遣等方面的组织实施工作，具体工作由团中央青年志愿者工作部承担。

2．各省（区、市）司法厅（局）、团委具体负责工作的组织实施，同时负责协调、指导服务县开展宣传、组织工作；志愿者服务县司法局、团委具体负责志愿者的日常管理和服务工作。

七、工作要求

1.高度重视，加强领导。要站在践行“三个代表”重要思想，落实科学发展观和构建社会主义和谐社会，开创基层司法行政工作新局面的高度，切实加强对这项工作的领导，求真务实、开拓创新，建立长效工作机制，及时解决工作中遇到的问题，确保这项工作稳步推进，健康发展。

2．按需招募，认真选拔。要贯彻按需、择优的原则认真做好岗位申报和志愿者遴选工作，为志愿者提供合适的服务岗位，选拔政治素质高、业务能力强，具有奉献精神和责任意识，身体健康的优秀大学毕业生到西部基层行政司法机关从事法律援助志愿服务工作。

3．完善制度，严格管理。要加强沟通，按照 “谁用人、谁受益、谁负责”的原则，建立健全各项规章制度，齐抓共管、明晰责任，做好志愿者管理工作；要进一步健全志愿服务定期督导制度，定期巡回检查各地项目实施和日常管理等情况。

4．以人为本，搞好服务。始终坚持以人为本，在工作、生活、就业等各个方面努力为志愿者提供切实有效的服务；要贯彻培养与使用并重的原则，加大培养力度，为志愿者发挥作用，成长成才创造条件；要加强宣传，大力弘扬“奉献、友爱、互助、进步”的志愿精神，为志愿者开展工作及就业等方面营造良好舆论氛围。


司法部 共青团中央

二○○五年五月九日