关于中外合作经营企业进出口货物的监管和征免税规定(附英文)(已废止)
海关总署 财政部 对对外贸易经济合作部
关于中外合作经营企业进出口货物的监管和征免税规定(附英文)
1984年1月31日,海关总署、财政部、对外经贸部
第一条 为了鼓励外国公司、企业和其他经济组织或个人来中国举办中外合作经营企业,引进先进技术设备,并向国家需要优先发展的行业投资,特制定本规定。
第二条 中外合作经营企业应持凭经国务院各部、委或省、市、自治区主管部门的批准文件、工商管理部门核发的营业执照以及经批准执行的合作双方签订的合同(或协议,下同),向所在地或分管地海关(以下简称主管海关)登记备案。
第三条 中外合作经营企业的货物进出口时,应持凭经主管海关登记、签印的合同,并填写《进(出)口货物报关单》向进、出口地海关申报。属于国家规定需申领进(出)口许可证的货物,还应向海关递交进(出)口许可证,由海关查验。
第四条 中外合作经营企业按照批准的合同作为外商投资或追加投资进口的物资,按照以下规定征免税:
(一)中外合作为开采海洋石油进口直接用于勘探、开发作业的机器、设备、备件和材料,以及为制造开采作业用的机器、设备所需进口的零部件和材料,按照国务院批准的《关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定》予以免征进口关税和工商统一税。
(二)凡属能源开发,铁路、公路、港口的基本建设,工业,农业,林业,牧业,养殖业,深海渔业捕捞,科学研究,教育以及医疗卫生方面的中外合作经营企业,按照合同规定进口先进的、国内不能供应的机器设备以及建厂(场)和安装、加固机器设备所需材料,免征进口关税和工商统一税。
(三)中外合作建造的旅游旅馆进口的建筑材料、建馆的附属设备、作为建筑工程一部分的室内电器设备和其他必需用品,按照经国务院批准的《关于吸收侨资、外资建设旅游旅馆进口物资征免税的规定》免征或减征进口关税和工商统一税。
(四)中外合作经营的商业、饮食业、照相业和其他服务业、维修中心、职业培训、客货汽车运输、近海渔业捕捞以及其他行业进口的货物,应照章征收进口关税和工商统一税。
(五)对于外商投资进口的生活用品、办公用品、非生产性交通工具,以及属于国家限制进口的物品,除符合《关于吸收侨资、外资建设旅游旅馆进口物资征免税的规定》予以减免税的以外,均应照章征收进口关税和工商统一税。
第五条 第四条中(一)、(二)、(三)款规定对中外合作经营企业准予免税或减税进口的机器设备和其他物资,应于进口前向主管海关办理减、免税申请手续,由主管海关核发减免税证明,进口地海关凭证明予以减、免税。
第六条 中外合作经营企业专为加工外销产品而从国外进口的原材料、元器件、零部件、辅料和包装物料(以下简称进口料、件),免征进口关税和工商统一税,副次品和因其他原因不能出口留在国内部分应照章征税,其管理办法统一按海关对进料加工以及保税工厂的管理规定办理。
第七条 中外合作经营企业经批准进口供加工内销产品的料、件,应在进口时照章征税。
第八条 中外合作经营企业出口应征收出口关税的商品,应照章缴纳出口关税。
第九条 中外合作经营企业减、免税进口的货物,不得擅自出售或转让。如需出售或转让,应经原审批机关批准,并按规定向主管海关办理补税手续。
第十条 中外合作经营企业如有违反本规定的情况,按《中华人民共和国暂行海关法》的有关规定予以处理。
第十一条 本规定从一九八四年二月一日起实施。
Regulations Concerning the Supervision and Control over, and theLevying and Exemption of Duties on Imports and Exports for Chinese-FContractual Joint Ventures
(Promulgated on Jan. 31, 1984 by the General Administration ofCustoms, Ministry of Finance and Ministry of Foreign Economic Relationsand Trade, effective as of Feb. 1, 1984)
Important Notice: (注意事项)
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.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
Regulations Concerning the Supervision and Control over, and the
Levying and Exemption of Duties on Imports and Exports for Chinese-Foreign
Contractual Joint Ventures
(Promulgated on Jan. 31, 1984 by the General Administration of
Customs, Ministry of Finance and Ministry of Foreign Economic Relations
and Trade, effective as of Feb. 1, 1984)
Article 1
The regulations hereunder are formulated with a view to encouraging
foreign companies, enterprises, and other economic entities or individuals
to establish Chinese-foreign contractual joint ventures in China and to
introducing advanced technology and equipment, and to investing in the
national priority sectors of development in China.
Article 2
The Chinese-foreign contractual joint ventures shall register with the
local Customs or the Customs in charge of goods imported by Chinese-
foreign contractual joint ventures in inland territory (hereinafter
referred to as Customs in charge) by presenting the certificates approved
by the Ministries or Commissions under the State Council, or approved by
the Departments in charge in the provinces, municipalities or autonomous
regions, and the concerned business licenses issued by the Administrative
Bureau for Industry and Commerce, and the contracts (or agreements)
concluded by two parties and approved by the authorities.
Article 3
The contractual joint ventures shall declare imports and exports to the
Customs at places of importation or exportation by presenting the contract
registered and sealed by the Customs in charge and Import (Export)
Application. For the goods the import (or export) licenses are required in
accordance with State Stipulations, the import (or export) licenses shall
be presented to the Customs for verification.
Article 4
The goods imported by the contractual joint ventures as foreign investment
or additional investment on the basis of the approved contracts, shall be
levied or exempt from duties in accordance with the following
stipulations:
(1) The machinery, equipment, spare parts and materials imported for
direct use in exploration and development of petroleum, and parts,
components and materials as necessary imports for manufacturing machinery
and equipment for the exploitation of petroleum shall be exempt from the
Customs duties and the Industrial and Commercial Consolidated Tax in
accordance with .Rules Concerning the Levy and Exemption of the Customs
Duties and the Industrial and Commercial Consolidated Tax on Imports and
Exports for the Chinese-Foreign Cooperative Exploitation of Offshore
Petroleum/ approved by the State Council.
(2) The advanced machinery and equipment, which China cannot supply, and
materials as required for the construction on the factory site and for the
installation and reinforcement of machinery and equipment imported
according to the provisions of the contracts for those Chinese-foreign
contractual joint ventures in the field of energy development, capital
construction of railway, highway and harbour, and of industry,
agriculture, forestry, animal husbandry, aquiculture, deep-sea fishing,
scientific research, education and medical treatment, shall be exempt from
the Customs duties and the Industrial and Commercial Consolidated Tax.
(3) The imported construction materials, auxiliary equipment, indoor
electrical equipment and other necessities which are as part of the
construction project for the tourist hotels built by Chinese-foreign
contractual joint ventures shall be free from the Customs duties and the
Industrial and Commercial Consolidated Tax or levied reduced Customs
duties and the Industrial and Commercial Consolidated Tax in accordance
with the .Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/ approved by the State Council.
(4) The goods imported by Chinese-foreign contractual joint ventures for
commerce, catering, photographing and other service trades, and service
centers, occupational training, passenger-cargo transportation, offshore
fishing and other trades, shall be levied the Customs duties and the
Industrial and Commercial Consolidated Tax.
(5) The articles for daily use, items for office use, means of transport
for non-productive use and the state- restricted imports as foreign
investment, shall be levied the Customs duties and the Industrial and
Commercial Consolidated Tax, except for those in comply with the
.Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/.
Article 5
Before importation of goods, the Chinese-foreign contractual joint
ventures shall apply to the Customs in charge for the reduction or
exemption of duties on those machinery, equipment and other materials as
referred to in Article 4. (1), (2) and (3). And the reduction and
exemption of duties may be granted by the Customs at the place of
importation based on the certificates issued by the Customs in charge.
Article 6
The raw materials, components, auxiliary materials and packaging materials
(hereafter referred to as imported materials and components) used for
inward processing shall be exempt from Customs duties and Industrial and
Commercial Consolidated Tax. The by-products and products which cannot be
exported due to certain reasons shall be levied duties according to the
relevant regulations. The administrative measures shall be taken according
to the regulations concerning inward processing and the bonded factories.
Article 7
The imported materials and components approved for processing of products
for domestic sale shall be levied duties according to the regulations.
Article 8
The dutiable goods exported by Chinese-foreign contractual joint ventures
shall be levied the export duties according to the regulations.
Article 9
The imported goods with the reduction or exemption of duties shall not be
resold or assigned to others. When any resale or assignment is required,
the approval shall be granted by the original authorities, and duties
shall be pursued by the Customs in charge according to the regulations.
Article 10
Breaching of these regulations shall be dealt with according to .The
Provisional Customs Law of the People's Republic of China/.
Article 11
These regulations shall go into effect on Feb. 1, 1984.
国家烟草专卖局关于编制2004年烟草行业科学研究与技术开发项目计划的通知
国家烟草专卖局
国烟科[2004]47号
国家烟草专卖局关于编制2004年烟草行业科学研究与技术开发项目计划的通知
行业各直属单位:
为进一步推进行业科技进步,保障行业持续稳定协调健康发展,国家烟草专卖局决定组织编制《2004年烟草行业科学研究与技术开发项目计划》(以下简称《项目计划》)。现将有关事项通知如下:
一、项目申报指导思想
坚持以人为本和全面、协调、可持续的发展观,坚持“做精做强主业,保持平稳发展”的基本方针,坚持中式卷烟的发展方向,以培育中式卷烟核心技术、提高卷烟产品技术含量、扩张名优卷烟品牌效应、增强我国卷烟产品国际竞争力为主要目标,开展应用基础研究、技术开发研究、高新技术研究、技术标准研究和战略性、政策性的软科学研究。卷烟方面,以深入研究中式卷烟的理论内涵和技术关键、全面提高卷烟制丝工艺技术水平、降焦减害、控焦提质、降低成本为主要任务;烟叶方面,以提高烟叶香气质、香气量、化学成分协调性、工业可用性和等级合格率、生产适合中式卷烟需要的烟叶为主要任务,为提高中国烟草总体竞争力提供技术支撑,为烟草行业的持续稳定协调健康发展奠定技术基础。
二、项目申报应具备的条件
1、坚持项目申报的指导思想。
2、有创新的学术思想,科学、可行的研究路线或技术方案。
3、有明确、先进的研究目标,研究重点突出,能针对烟草行业发展的关键性技术问题及科技自身发展的需求,开展多学科综合研究和学科交叉研究,力戒低水平重复。
4、有高水平的学术学科带头人和一支学术思想活跃、科研信誉良好、科研业绩优秀、团结协作、结构合理的研究队伍。提倡以国家级、行业级烟草企业技术中心或具有博士学位的科研人员与行业内外科研院所、大学、科技型企业横向结合,形成“产学研”联合研究体,体现联合、协作和优势集成。
5、国内外具备良好的研究条件,能充分利用现有的研究基础和工作基础开展研究工作的实验室或个人。
6、项目主要负责人一般应具备高级专业技术职称,其学术背景应与项目的研究方向密切相关,每位科研人员原则上只能作为1个项目的主要负责人申报项目,最多不能超过2个。
三、项目申报材料要求
1、项目申报仍采取书面申报和网上申报同步进行的方式,两种申报材料应保持内容一致。
2、书面申报须填报《国家烟草专卖局科技计划项目申报书》(以下简称申报书)。本年度对申报书格式进行了局部调整,请使用新版申报书(见附件),原版申报书同时废止。书面申报材料一式10份,A4纸装订。
3、网上申报须通过“国家局科技项目管理信息系统”进行。该系统网址:http://ec.tobacco.com.cn/kjsinfo。申报前请从下载专区下载操作说明书并详细阅读。
4、国家局不要求项目申报单位提供《查新报告》,必要时。科教司将在项目审查过程中统一组织查新。
四、项目申报程序
1、烟草系统内单位,须将项目书面申报材料报送所在省级烟草专卖局(公司)或工业公司科技主管部门审核签章,由省级局(公司)或工业公司科技主管部门汇总后,统一报送国家烟草专卖局科技教育司。
2、烟草系统外单位,须将项目书面申报材料报送上级主管部门或所在地省级烟草专卖局(公司)、工业公司科技主管部门审批签章后方可报送。
3、国家局机关各部门和单位、郑州烟草研究院、青州烟草研究所、国家烟草栽培生理生化基地、中国科学院、中国科技大学等单位可直接将项目书面申报材料报送国家局科技教育司。
五、《项目计划》的编制
1、项目的申报。采取自上而下和自下而上相结合的形式,即科技项目招标(或邀标)和承担单位申报两种形式。2004年国家烟草专卖局科技项目招标书另文下达。
2、形式审查。国家局科教司在受理截止期后一个月内完成对申报项目的形式审查,并将所有申报项目汇总后提交专家评议。
3、专家评议。国家局科教司会同有关部门组织专家按学科分组评议,必要时,请项目申报单位进行质询答辩。科教司根据专家评议意见,召开司务会初审并编制2004年项目计划(草案)。
4、国家烟草专卖局科学技术委员会审议。国家局科教司将2004年项目计划(草案)提交科技委委员审议,并根据科技委委员审议意见,编制2004年项目建议计划。
5、国家局办公会议批准并正式下达。国家局科教司将2004年项目建议计划上报国家局办公会议讨论。国家局办公会议批准后形成《项目计划》并印发下达。
6、签定合同并拨款。项目承担单位根据《项目计划》及时填报项目合同并报国家局科教司,国家局科教司审定后签定合同并拨款。
六、申报注意事项
1、国家烟草专卖局科教司为项目受理单位。
联系地址:北京市宣武门西大街26号B座(100053)
联系人:王德平、程多福、闫新甫
电话:010-63605701,63601389,63605764
传真:010-63605487
网上申报咨询电话:0371-6227443(范英丽)。
e-mail:kj-kj@stma.tobacco.gov.cn
2、项目集中受理时间为2004年2月16-26日;申报截止日期为2月26日。逾期不再受理。
3、每个申报项目须交纳项目评审费500元。汇款时请务必注明是科技项目评审费。
帐户:中国烟草总公司机关
开户行:建行天宁寺分理处
帐号:2610079206
二○○四年一月十七日