中华人民共和国国务院关于中外合资建设港口码头优惠待遇的暂行规定(附英文)
国务院
中华人民共和国国务院关于中外合资建设港口码头优惠待遇的暂行规定(附英文)
1985年9月30日,国务院
第一条 为了扩大对外经济合作和技术交流,加速港口码头的建设,以适应我国社会主义现代化建设事业的发展,特制定本规定。
第二条 外国公司、企业或个人(以下简称外国合营者),在中华人民共和国境内,同中国的公司、企业共同投资兴办合营企业(以下简称合营企业)建设港口码头,除适用有关合营企业的法律、法规、规章外,根据其投资大、建设周期长和资金利润率低的实际情况,按照本规定给予优惠待遇。
第三条 允许合营企业有较长的合营期,可以超过三十年,具体合营期限由合营各方协商确定。合营期满后,如合营各方同意并报中华人民共和国对外经济贸易部或其委托机构批准,还可以延长合营期限。
第四条 经合营企业申请,当地税务机关审核并报中华人民共和国财政部批准,企业可以采取固定资产加速折旧的办法回收投资。
第五条 合营企业以投资总额内的资金进口建设码头必需的原材料、装卸设备、运输工具和其他生产设施,免征关税和工商统一税。
第六条 合营企业按百分之十五的税率缴纳所得税。对新办的合营企业,合营期在十五年以上的,经企业申请,所在地的省、自治区、直辖市税务机关批准,从开始获利的年度起,第一年至第五年免征所得税,第六年至第十年减半征收所得税。
合营企业按照前款规定免税、减税期满后,纳税仍有困难的,经中华人民共和国财政部批准,还可以适当延长免税、减税的年限。
对合营企业征收的地方所得税,需要减征或免征的,由合营企业所在地的省、自治区、直辖市人民政府决定。
第七条 合营企业的外国合营者将从企业分得的利润汇出境外,免征所得税。
第八条 合营企业所建码头的装卸费等费率标准,由企业自定,报企业主管部门和当地物价主管部门备案。
第九条 合营企业的外国合营者,将从企业分得的利润,再投资合营建设新的泊位或码头,期限不少于五年的,经外国合营者申请,税务机关批准,退还再投资部分已纳所得税税款的百分之四十。
第十条 允许合营企业兼营投资较少、建设周期较短、资金利润率较高的项目,其有关事宜按照现行规定办理。
第十一条 香港、澳门地区的公司、企业或个人投资兴办合营企业建设港口码头的,比照本规定办理。
第十二条 本规定自发布之日起施行。
INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLICOF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITHCHINESE AND FOREIGN JOINT INVESTMENT
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)
INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC
OF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITH
CHINESE AND FOREIGN JOINT INVESTMENT
(Promulgated on September 30, 1985)
Article 1
These Provisions are formulated with a view to expanding economic
cooperation and technological exchange with foreign countries, speeding up
the construction of ports and piers, and meeting the needs of the
socialist modernization programme.
Article 2
All the laws, regulations, provisions, and rules governing Chinese-foreign
equity joint ventures shall apply to joint ventures running port and pier
construction projects (hereinafter called joint ventures) established
within the boundaries of the People's Republic of China by foreign
companies or enterprises, or individual investors (hereinafter called
foreign joint ventures) on the one hand and Chinese companies or
enterprises on the other, and preferential treatment shall, in accordance
with these Provisions, be granted to them out of consideration for their
huge investment amount, long construction cycle, and narrow profit margin.
Article 3
A joint venture may have a comparatively long contract period, which can
be as long as over 30 years. The specific period shall be fixed by the
parties to the joint venture through consultation. A joint venture may
extend the contract period at the expiration of the contract provided that
the extension is agreed upon by the parties concerned and approved by the
Ministry of Foreign Economic Relations and Trade of the People's Republic
of China or an agency authorized by it.
Article 4
A joint venture may recover its investment by accelerated depreciation of
its fixed assets provided that its application for the adoption of
accelerated depreciation procedure is examined by the local tax
authorities and subsequently submitted to and approved by the Ministry of
Finance of the People's Republic of China.
Article 5
Raw materials, loading and unloading equipment, means of transport, and
other production facilities essential for pier construction that are
imported by a joint venture with funds drawn from its gross investment
shall be exempted from customs duties and industrial and commercial
consolidated taxes.
Article 6
A joint venture shall pay income tax at a rate of 15 percent. Newly
founded joint ventures with a contract period of over 15 years shall be
exempted from income tax for the first five years as from the first
profit-making year, and shall pay an income tax at half of the normal rate
for the subsequent five years, provided their applications for exemption
and reduction of tax are approved by the tax authorities of the provinces,
autonomous regions, or municipalities directly under the Central
Government where they are located. If a joint venture still finds it
difficult to pay the full income tax after the tax exemption or reduction
period prescribed above expires, it may have its tax exemption and
reduction period appropriately extended with the approval of the Ministry
of Finance of the People's Republic of China.
Exemption and reduction of the local income tax levied on a joint venture
shall be decided by the people's governments of the provinces, autonomous
regions, or municipalities directly under the Central Government where the
joint venture is located.
Article 7
Profits earned by the foreign joint venturer in a joint venture shall be
exempted from income tax when they are remitted out of China.
Article 8
The rates of charge on cargo handling and other charges on use of
facilities at a pier built by a joint venture may be fixed by the joint
venture, but shall be filed with the authorities in charge of the venture
and the local pricing authorities for the record.
Article 9
When the foreign joint venturer of a joint venture reinvests its share of
profit from the joint venture in building new berths or piers, 40 percent
of the income tax paid on the reinvested portion of its profit share shall
be refunded, provided that the new contract period is not shorter than 5
years and the foreign joint venturer's application for refund of tax
payment is approved by the tax authorities.
Article 10
When a joint venture is permitted to run concurrently some other projects
requiring smaller amounts of investment, a shorter construction cycle, and
allowing a wider profit margin, the related matters shall be dealt with in
accordance with the relevant provisions in force.
Article 11
Matters relating to port and pier construction by joint ventures with
investment of companies, enterprises, or individuals from Hong Kong and
Macao regions shall be dealt with by applying mutatis mutandis these
Provisions.
Article 12
These Provisions shall come into force as of the date of promulgation.
民政部关于做好今冬明春城市低保工作的紧急通知
民政部
民政部关于做好今冬明春城市低保工作的紧急通知
(民电[2003]255号 2003年12月19日)
为深入贯彻党的十六届三中全会和前不久召开的中央经济工作会议精神,进一步做好城市居民最低生活保障工作,切实保障城市贫困居民的基本生活,今年年底前,各地民政部门要会同本级财政部门,在落实省级财政已安排资金的同时,对各市、县配套低保资金的到位和执行情况进行一次全面清查,并对今冬明春低保工作进行认真研究和安排。现就有关事项紧急通知如下:
一、高度重视并认真研究落实地方配套低保资金的具体措施。今年中央低保补助资金达到92亿元,由于部分资金下拨较晚,一些地方资金落实较好的省份都能按月足额发放低保金,但也有一些省份因地方资金投入不足而实行低水平发放,甚至拖欠,造成在中央资金下达后有较多节存,这种现象务必引起高度重视。各地要在落实省级资金的同时,采取切实措施督促市、县落实配套资金,决不能将上级补助资金抵扣地方支出。省级民政部门要尽快会同财政部门进行认真分析和研究,并向政府报告,及时采取有力措施,确保地方配套低保资金的落实。
二、进一步落实国务院关于对困难企业职工按“实际收入”计算家庭收入的政策。今年1月,《国务院办公厅转发国家经贸委等部门关于解决国有困难企业和关闭破产企业职工基本生活问题若干意见的通知》(国办发〔2003〕2号)下发后,民政部于3月发出《关于按照国务院要求进一步健全城市低保制度的通知》(民函〔2003〕58号),要求各地于6月底以前全面落实这项政策。目前大部分地方已按“实际收入”的有关规定将符合条件的困难职工纳入了低保范围,但据调查了解和群众反映,仍有少数地方这项政策没有完全落实。各省(自治区、直辖市)民政部门要进行认真检查,对尚未落实“实际收入”政策的地方,要向当地政府通报情况并督促其尽快落实。
三、加强对农垦、森工企业困难职工家庭的低保工作。由于农垦、森工企业特殊的管理体制以及较多职工未持非农业户口等原因,全国还有相当一部分农垦、森工困难职工家庭未纳入低保。为此农业部、公安部下发了《关于落实农垦系统国有企事业单位职工及家属非农业户口政策有关问题的通知》(农垦发〔2003〕2号),解决了农垦企业职工家庭的非农业户口问题。前不久召开的中央经济工作会议明确要求将农垦、森工企业符合低保条件的困难职工家庭全部纳入保障范围,做到应保尽保。有关地方要认真贯彻这一决定,高度重视农垦、森工企业困难职工的低保工作,采取切实措施加紧落实他们的低保待遇。
四、研究制定对城市特殊困难群体给予重点照顾的“分类施保”办法。对贫困人员实行“分类施保”,重点照顾有特殊困难的群体,既是我国社会救济制度的传统,也是国际上通行的做法。各地要把“分类施保”作为完善城市居民最低生活保障制度的重要内容,作为贯彻党中央、国务院关于切实安排好困难群众生产生活指示精神的重要举措,对有大病重病、严重残疾及子女上学、单亲等家庭,发放低保金要给予重点照顾,适当倾斜,以确实保障他们的基本生活。具体办法由各地根据实际情况制定。
五、安排好元旦春节期间困难群众的生活。2004年元旦、春节即将来临,各地要以“三个代表”重要思想为指导,认真贯彻党的十六届三中全会和中央经济工作会议精神,以高度的责任感和使命感做好今冬明春的城市低保工作,加大工作力度,加强监督检查,认真落实低保政策。同时,要安排好节日期间的走访慰问活动,把党中央、国务院解决人民群众生活困难的措施落到实处,把党和政府对贫困群众的关怀和温暖送到千家万户。