山东省政府


山东省发展外向型经济的若干规定
山东省政府


（1990年12月27日山东省人民政府修订印发）


为了贯彻实施中央提出的沿海地区经济发展战略，加快山东半岛对外开放和外向型经济发展的步伐，根据中共中央、国务院有关规定，结合我省实际情况，作如下规定。
一、扩大吸收外商直接投资的审批权限。在山东半岛沿海经济开放区的济南、青岛、烟台、威海、潍坊、淄博、日照七市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），凡属符合国家指导吸收外商投资方向规定的生产性项目，建设和生产经营条件以
及外汇收支不需要省综合平衡，产品出口不涉及配额、许可证的，投资总额在三千万美元以下的项目由市自行审批；其他市地的项目审批权限为二千万美元以下；省外贸局、省冶金工业总公司项目审批权限为三千万美元以下。按上述审批权限审批的项目，均需报省经贸委、计委、经委等有
关部门备案。
利用外资和技术引进项目，按照审批管理权限和规定程序审定立项，由省经贸委纳入“对外项目库”，分批对外公布，有些项目实行公开招标。
二、外商在沿海经济开放区投资开办的生产性企业，凡属技术密集、知识密集型项目，或者外商投资额在三千万美元以上、回收投资时间长的项目，以及属于能源、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：
（一）机械制造、电子工业；
（二）冶金、化学、建材工业；
（三）轻工、纺织、包装工业；
（四）医疗器械、制药工业；
（五）农业、林业、牧业、养殖业及其加工工业；
（六）建筑业。
外商投资上述项目免缴地方所得税。
三、沿海经济开放区的现有企业（包括经批准的乡镇和村办企业）为进行技术改造进口国内暂不能生产或不能保证供应的关键设备、仪器仪表和其他必需器材；农村为安排发展出口农业产品加工项目所进口的种子、种苗、种畜、饲料、动植物保护药物、耕作、种植、养殖和农产品加工
机具以及其他必需的技术设备，不论外汇来源，在规定期限内，免征关税和产品税或增值税。
对已进口但闲置不用的设备，征得海关同意并经省经委批准立项纳入技改计划，允许合理转让，享受进口关税和产品税或增值税的优惠待遇。
四、外商投资企业在其投资总额内进口生产用的机器、设备、零部件和建厂（场）以及安装、加固机器所需材料；企业自用的交通工具、办公用品；投资的外商及国外技职人员进口安家物品和自用合理数量的交通工具，免缴关税和工商统一税。除国家限制出口产品外，外商投资企业产
品出口免缴出口关税和工商统一税。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，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。
五、直接使用国际金融组织（国际货币基金组织、世界银行、国际复兴开发银行、国际开发协会、联合国农业发展基金）和外国政府贷款等安排的项目所需进口的机器设备、货运车辆以及建厂（场）和安装、加固机器设备所必须进口的材料，免征关税和产品税或增值税。利用上述贷款
投资的项目免征建筑税。经批准，可先还贷，后缴纳企业所得税，也可用产品税、增值税归还贷款；新增的出口创汇可先还贷，后分成。
利用中国银行、中国国际信托投资公司、中国投资银行，以及出口信贷、外国银行商业信贷、对外发行债券、股票和经营外汇投资业务的金融组织的外汇贷款，可视同利用外资，享受减免关税优惠。
六、鼓励对外商品贸易与引进技术相结合。由省经贸委出具证明，对技贸结合进口的物资、物品，给予以下税收优惠：对需要进口成套的散件，其进口关税不按整机，减按零部件税率征税；对于零部件在税则中没有单列税率的，减按整机税率的三分之二计征，进口环节的产品税或增值
税减按该产品应纳税额的60％计征。
七、为减少进口、发展出口，对引进的国外先进技术随附的关键设备和进行消化吸收所需进口的软件和样机，分别由省经贸委和经委出具证明，免征或减征进口关税和产品税或增值税。消化吸收产品，按规定的管理权限，经鉴定，质量达到国际同类产品水平的，由税务机关批准，给予
减免一到三年产品税和企业所得税优惠。减免期满后，纳税有困难的，经批准，可继续给予减免税照顾。
八、鼓励采取中外合资、合作经营方式改造老企业。国营、集体企业和乡镇企业，可以用现有的场地、厂房、设备、工业产权和自有资金，以及用于企业技术改造的资金作为出资，举办中外合资、合作经营企业，也可以将厂房、设备、场地使用权，出租、承包、出售给外国投资者。
九、经批准的外商投资项目和技术引进项目，国内投资部分纳入全省固定资产投资规模，所需信贷资金纳入年度计划。经省人民银行批准，也可由企业发行债券、股票，多方筹集资金。
十、外商投资企业生产的产品，凡属国内紧缺、需要进口的，其性能质量达到国际同类产品水平，价格和交货期适宜的，经批准，可以实行进口替代，国内用户优先选用，并允许收取全部或部分外汇。
十一、积极发展技术出口，以技术出口带动设备出口，经省计委、经贸委、科委和省外汇管理局审核后，上报国家计委和国家外汇管理局批准，出口所收外汇实行全额留成。机构设备生产企业可从出口所得人民币或外汇中提取一定比例给技术研制单位，数额多少，由双方商定。
十二、鼓励企业、团体、个人利用各种渠道和海外关系，介绍或承办对外承包工程和劳务合作项目，积极开拓民间劳务出口渠道。经批准，沿海经济开放区内各市可成立国际经济技术合作公司分公司，委托有对外承包、劳务经营权的国际经济技术合作公司对外签约。
十三、积极发展与内地省市多种形式的联营和合作，开办出口代理业务，扩大产品出口。由内地省市提供货源出口的，分成的外汇全部留给供货单位。
十四、在青岛、烟台、威海三个港口开展国际转口贸易，允许外国货物免税进出，但须存放在经海关批准设立的保税仓库内，并在《中华人民共和国海关法》规定的期限内复运出境。
十五、沿海经济开放区的省辖地级市、省外贸公司、工贸公司、有条件的企业集团和出口生产企业，经批准，可设立保税仓库、保税工厂。保税料件一次加工后不能直接出口的，经海关特许，可实行多次保税；对不具备建立保税仓库或保税工厂条件的经营加工单位，可区别不同情况，
实行“全额保税、内销补税”、“全额征税、多退少补”或“全额征税、返销退税”。
十六、省和各市地成立外汇调剂机构。各类留成外汇、外商投资企业的外汇以及准许调剂的其他外汇，都可以通过外汇调剂中心相互调剂。
十七、经批准，国外金融组织，可在经济开放区的省辖地级市设立分支机构或建立中外合资银行。上述金融机构，可参与国内证券交易、同行业资金拆借以及开展信托投资、租赁业务。
十八、经国家批准，可在济南、青岛、烟台、威海、潍坊、淄博、日照市划出一定区域，设立出口加工区或专业工业区。
十九、国有土地使用权实行有偿出让、转让。允许境内外公司、企业、其他组织和个人在指定的地块承租和成片开发、利用、经营。对出让、转让的土地使用权，可依法抵押、出租、赠与、交换及继承。可以地块和地面建筑物作股本举办合资经营、合作经营企业。
二十、外商投资企业可按国际惯例进行管理。管理人员和技术人员可以在国内外招聘。
二十一、鼓励国内外的专家、学者来我省承包某些科研设计单位、科研课题，同我省的高等院校、科研机构联合攻关，共同开发出口新产品。对重大科研项目实行国内外公开招标。对合作研究和承包科研单位、科研项目所需进口的分析、测试、检查、计量、仪器（表）及其配套设备和
附件、大中小及微型计算机系统等，均免征关税和产品税。
二十二、省在香港、美国、西欧等地的国际经济贸易中心城市设立综合性经贸机构。经批准，有对外经营权的公司、企业和企业集团，可在境外设立贸易机构；各类企业法人（不含私营企业）和事业性经济实体，可到境外投资兴办非贸易性企业。
二十三、奖励引荐外商投资项目和对外承包工程、劳务合作项目的有功人员。项目投产获利后，给予引荐者一次性奖励，确认为填补省内空白的高技术项目给予重奖，奖金数额由企业自定。引荐者属华侨、港澳台同胞，符合就业条件的亲属，可优先安排其亲属就业。
二十四、台湾投资者山东境内投资适用本规定。
二十五、本规定由山东省对外经济贸易委员会负责解释。
二十六、本规定自发布之日起施行。（编者注：1988年5月10日省政府发布的《山东省发展外向型经济的若干规定》废止。）



1990年12月27日
国务院


北京市新技术产业开发试验区暂行条例(附英文)
国务院

条 例
第一条 为促进科学技术和生产直接结合，科学技术和其他生产要素优化组合，推动技术、经济的发展，扶植新技术产业开发试验区创建，制定本条例。
第二条 以中关村地区为中心，在北京市海淀区划出一百平方公里左右的区域，建立外向型、开放型的新技术产业开发试验区（以下简称试验区）。
试验区的具体范围，由北京市人民政府规划。
第三条 本条例适用于研究、开发、生产、经营一种或多种新技术及其产品的技术密集、智力密集的经济实体。
新技术及其产品的范围，由北京市人民政府根据国家科学技术委员会制订的目录另行规定。
新技术企业的技术性收入、研究开发经费、新产品产值等比例标准，由北京市人民政府商国家科学技术委员会制定。
第四条 试验区内的新技术企业，经北京市人民政府指定的部门认定后，按照国家有关规定，到工商行政管理部门登记。
第五条 对试验区的新技术企业，实行下列减征或免征税收的优惠：
（一）减按15％税率征收所得税。企业出口产品的产值达到当年总产值40％以上的，经税务部门核定，减按10％税率征收所得税。
（二）新技术企业自开办之日起，三年内免征所得税。经北京市人民政府指定的部门批准，第四至六年可按前项规定的税率，减半征收所得税。
（三）经北京市人民政府批准，可以免购国家重点建设债券。
（四）以自筹资金新建技术开发的生产、经营性用房，自1988年起，五年内免征建筑税。
试验区内设立的外商投资企业，符合新技术企业标准的，适用以上减征或者免征税收的优惠。
第六条 试验区内新技术企业的生产、经营性基本建设项目，按照统一规划安排建设，不纳入固定资产投资规模，并简化审批手续，优先安排施工。
第七条 试验区内的新技术企业生产出口产品所需的进口原材料和零部件，免领进口许可证，海关凭合同和北京市人民政府指定部门的批准文件验收。经海关批准，在试验区内可以设立保税仓库、保税工厂，海关按照进料加工，对进口的原材料和零部件进行监管；按实际加工出口数量
，免征进口关税和进口环节产品税或增值税。出口产品免征出口关税。保税货物转为内销，必须经原审批部门批准和海关许可，并照章纳税。属于国家限制进口或者实行进口许可证管理的产品，需按国家有关规定补办进口批件或进口许可证。
新技术企业用于新技术开发，进口国内不能生产的仪器和设备，凭审批部门的批准文件，经海关审核后，五年内免征进口关税。
海关可在试验区内设置机构或派驻监督小组。
第八条 所有减免的税款，作为“国家扶植基金”，由企业专项用于新技术开发和生产的发展，不得用于集体福利和职工分配。
第九条 银行对试验区内的新技术企业予以贷款支持，并每年从收回的技术改造贷款中，划出一定数额用于新技术开发。对外向型的新技术企业，优先提供外汇贷款。
自本条例实施起三年内，银行每年提供一定数额的专项贷款，用于试验区内新技术企业的发展和建设（包括基本建设），专款专用，由银行周转使用。银行每年给试验区安排发行长期债券的一定额度，用于向社会筹集资金，支持新技术开发。
新技术企业所用贷款，经税务部门批准，可以税前还贷。使用贷款进行基本建设的，不受存足半年才能使用等规定的限制。
试验区内的银行可从利息收入中提取一定比例，建立贷款风险基金。试验区内可设立中外合资的风险投资公司。
第十条 试验区内设立新技术产品进出口公司。有条件的新技术企业，由北京市人民政府授予外贸经营权，自负盈亏，承担出口计划；经国家有关部门批准，可以在国外设立分支机构。新技术企业出口所创外汇，三年内全额留给企业；从第四年起，地方和创汇企业二八分成。
第十一条 试验区内，对外经济技术交流和产品出口业务较多的新技术企业，其商务、技术人员一年内多次出国的，第一次由北京市人民政府审批，以后由企业自行审批。
第十二条 试验区内的新技术企业，用于新技术和新技术产品开发的仪器、设备，可以实行快速折旧。
第十三条 试验区内新技术企业开发的新产品，可自行制定试销价格。经营国家没有统一定价的新技术产品，可以自行定价。
第十四条 鼓励科研单位、学校和企业中的科技人员在试验区内的新技术企业中兼职，兴办、领办、承包各种形式的新技术企业，或离职到新技术企业任职。有关部门要积极支持并提供方便，保障他们的合法权益。
允许新技术企业招聘大专毕业生、大学毕业生、研究生、留学生和国外专家。
第十五条 试验区内的新技术企业，免缴奖金税。企业从业人员的收入达到个人收入调节税纳税标准的，照章纳税。
第十六条 试验区内新技术企业所缴各项税款，以1987年税款为基数，新增部分五年内全部返还给海淀区，用于试验区的开发建设，由市财政、税务部门监督使用。
第十七条 北京市人民政府可以根据本条例制定实施办法和单行规定。
第十八条 本条例自发布之日起施行。

INTERIM REGULATIONS OF THE BEIJING MUNICIPALITY CONCERNING THEEXPERIMENTAL AREA FOR DEVELOPING NEW-TECHNOLOGY INDUSTRIES

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 the "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 REGULATIONS OF THE BEIJING MUNICIPALITY CONCERNING THE
EXPERIMENTAL AREA FOR DEVELOPING NEW-TECHNOLOGY INDUSTRIES
(Approved by the State Council of the People's Republic of China
on May 10, 1988 and promulgated by the People's Government of the Beijing
Municipality on May 20, 1988)
Article 1
These Regulations are formulated for the purpose of facilitating the
direct integration of science and technology with production and the
optimal combination of science and technology with other production
factors, promoting technical and economic development and supporting the
establishment of an experimental area for developing new-technology
industries.
Article 2
An area of approximately 100 square kilometres with the Zhongguancun Area
as its centre shall be delineated in the Haidian District of the Beijing
Municipality for the establishment of an export-oriented, open
experimental area for developing new-technology industries (hereinafter
referred to as the "experimental area"). The limits of the experimental
area shall be planned and delineated by the People's Government of the
Beijing Municipality.
Article 3
These Regulations shall apply to technology-intensive and intelligence-
intensive economic entities that are engaged in the research, development,
production and management of one or many types of their new technologies
and the products thereof. The scope of new technologies and the products
thereof shall be separately prescribed by the People's Government of the
Beijing Municipality in accordance with the catalogues drawn up by the
State Science and Technology Commission.
The proportional standards of the technical income, research and
development expenditure and output value of new products of new-technology
enterprises shall be formulated by the People's Government of the Beijing
Municipality in consultation with the State Science and Technology
Commission.
Article 4
The new-technology enterprises in the experimental area shall, after
confirmation by the departments designated by the People's Government of
the Beijing Municipality, register with the administrative department for
industry and commerce in accordance with the pertinent provisions of the
State.

Article 5
With respect to the new-technology enterprises in the experimental area,
the following preferential treatment in the form of reduction of, and
exemption from, taxes shall be effected:
(1) income tax shall be levied at a reduced rate of 15 percent. With
respect to an enterprise whose output value of export products amounts to
over 40 percent of the total output value of the same year, income tax
shall, upon verification by the tax department, be levied at a reduced
rate of 10 percent.
(2) a new-technology enterprise shall be exempted from income tax in the
first three years following its inauguration and shall, upon approval by a
department designated by the People's Government of the Beijing
Municipality, be allowed a 50 percent reduction on the basis of the income
tax rates prescribed in paragraph 1 of this Article in the fourth through
sixth years.
(3) a new-technology enterprise may, upon approval by the People's
Government of the Beijing Municipality, be exempted from buying the bonds
for key construction projects issued by the State.
(4) houses of a productive and business nature built for technological
development with self-raised funds shall be exempted from building tax in
the five years beginning from 1988.
The above-mentioned preferential treatment in the form of reduction of,
and exemption from, taxes shall be applicable to the enterprises with
foreign investment established in the experimental area that measure up to
the standards of a new-technology enterprise.

Article 6
The capital construction projects of the new-technology enterprises in the
experimental area that are of a productive and business nature shall be
arranged for construction in accordance with the unified planning. They
shall not be incorporated into the scale of fixed assets investment.
Procedures for examination and approval shall be simplified and priority
shall be given to their construction.
Article 7
No import licence shall be required for imported raw materials and parts
and components that are needed for the production of export products by a
new-technology enterprise in the experimental area and the Customs shall
inspect and grant clearance on the strength of the contract and the
document of approval issued by the department designated by the People's
Government of the Beijing Municipality. Bonded warehouses and bonded
factories may, upon approval by the Customs, be built in the experimental
area and the Customs shall exercise supervision and control over the
imported raw materials and parts and components in the same way as it
deals with imported materials for processing. The Customs shall, based on
the actual processed and exported quantities, grant exemption from import
duties and product tax on the link of import or value added tax. Export
products shall be exempted from export duties. Bonded goods that are to be
shifted to the domestic market shall be subject to the approval of the
original examining and approving department and the permission of the
Customs and the taxes thereon shall be levied in accordance with the
relevant regulations. With respect to products the import of which is
restricted by the State or which are controlled by the State import
licencing system, the procedures shall be made up for to obtain the
document of approval for import or an import licence in accordance with
the pertinent provisions of the State. If a new-technology enterprise is
to import instruments and equipment for the development of new technology
because China is not capable of producing them, they shall, on the
strength of the document of approval issued by the examining and approving
department and upon verification by the Customs, be exempted from import
duties for the next five years.
The Customs may establish an agency or station a supervising group in the
experimental area.

Article 8
The money resulting from the exemption from, or reduction of, taxes shall
be placed on the State Supporting Fund and be used by the enterprises
exclusively for the development of new technology and production and may
not be used for collective welfare or for distribution among the workers
and staff.
Article 9
The banks shall support the new-technology enterprises in the experimental
areas by means of providing loans and shall allocate every year a certain
amount from the repaid loans for technological transformation to be used
for the development of new technology. Export-oriented new-technology
enterprises shall be granted the priority of being provided with loans in
foreign exchange. The banks shall, for three years following the day on
which these Regulations go into effect, appropriate every year a certain
amount of special loans to be used exclusively for the development and
construction (including capital construction) of the new-technology
enterprises in the experimental area. This special fund shall be for the
exclusive use mentioned above and the banks shall control the turnover in
its use. The banks shall arrange every year for the experimental area to
issue a certain amount of long-term bonds to raise funds from society to
support the development of new technology.
A new-technology enterprise may, upon approval by the tax department,
repay the loans it has used before tax. If the loans are to be used for
capital construction, they shall not be restricted by such provisions as
having to be deposited for half a year and longer before they are used.
The banks in the experimental area may draw a certain proportion from
their interest income and found a loan risk fund. Chinese-foreign joint
risk investment companies may be established in the experimental area.

Article 10
New-technology products import and export companies shall be established
in the experimental area. New-technology enterprises that possess the
necessary conditions shall be granted the right to foreign trade business
operations by the People's Government of the Beijing Municipality and
undertake export plans, assuming full responsibility for their own profits
and losses. They may, upon approval by the State departments concerned,
establish branch offices abroad. The foreign exchange earned by a new-
technology enterprise shall be retained entirely by the enterprise for the
first three years and shall, from the fourth year on, be divided between
the local authorities and the foreign exchange earning enterprise, with 20
percent going to the former and 80 percent retained by the latter.
Article 11
With respect to new-technology enterprises in the experimental area that
have relatively many economic and technical exchanges with foreign
countries or relatively much products export business, if their commercial
and technical personnel have to go abroad many times in a year, their
first visit abroad shall be examined and approved by the People's
Government of the Beijing Municipality and the later ones shall be
examined and approved by the respective enterprises themselves.
Article 12
Instruments and equipment that are used by a new-technology enterprise in
the experimental area for the development of new technology and the
products thereof may be granted fast depreciation.
Article 13
New-technology enterprises in the experimental area may fix trial sale
prices for the new products developed by themselves. If they handle the
new-technology products that have not been unifiedly priced by the State,
they may fix the prices for these products themselves.
Article 14
Technical personnel working in scientific research institutions, schools
and enterprises are encouraged to do part-time jobs in the new-technology
enterprises in the experimental area, or launch, lead the running of or
contract various kinds of new-technology enterprises, or leave their jobs
to take up positions in the new-technology enterprises. The departments
concerned shall give them active support, provide convenience and protect
their legitimate rights and interests.
New-technology enterprises shall be permitted to recruit graduating junior
college students, graduating university students, postgraduates, returned
students and foreign experts.

Article 15
New-technology enterprises in the experimental area shall be exempted from
bonus tax. If the personal income of a person employed in such an
enterprise reaches the standard where the regulatory tax for personal
income shall be payable, a tax shall be levied in accordance with the
relevant regulations.
Article 16
With respect to the various taxes paid by the new-technology enterprises
in the experimental area, the whole amount that has been increased on top
of the taxes paid in 1987, which are used as the radix, shall for five
years be returned to the Haidian District. This amount shall be used for
the development and construction of the experimental area and its use
shall be supervised by the municipal financial and tax departments.
Article 17
The People's Government of the Beijing Municipality may formulate
procedures of implementation and specific implementing provisions in
accordance with these Regulations.
Article 18
These Regulations shall go into effect on the date of promulgation.



1988年5月20日