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


财政部 国家教育委员会 外交部


关于公费出国留学人员经费开支的规定

1985年6月25日，财政部 国家教委 外交部


为了更好地贯彻执行我国的对外方针和派遣出国留学人员的政策，本着既要保证留学人员出国学习和生活的基本需要，又要力求节省国家财政开支的原则，按国家计划由国家教育委员会统一派出并由中央财政拨款开支的出国留学人员经费开支规定如下：
一、公费留学人员衣物补助费（包括购买服装、衣箱、生活用品、小纪念品等费用）
（一）根据派往国家的气候条件，衣物补助费人民币标准：
类 别 热 带 温 带 寒 带
大学生 700元 800元 900元
研究生 750元 850元 950元
进修人员 700元 800元 900元
（二）衣物补助费，进修人员由所在工作单位，研究生、大学生由国家教育委员会发给本人包干使用。学习期满和中途回国者，衣物归本人。已领衣物补助费，但又决定不出国者，应退还全部衣物补助费；如已制装，应将衣物全部交回，也可按原价处理给本人。中途回国休假的，不再补发衣物补助费。
二、享受国家公费的年限和国外生活待遇
（一）留学人员享受国家公费的年限。进修人员（含访问学者）为一年；研究生为二至三年；大学生为三至四年。驻外使领馆可根据所在国的不同学校、专业和取得国外奖学金、资助费的难易程度，适当掌握延长或缩短国家对研究生和大学生享受国家公费的期限。
（二）国外生活包干项目，包括伙食费、住宿费、交通费、零用费、教材书籍补助费和进修生、研究生的交际费等。其中伙食费参照驻外使领馆人员的实物标准确定。对留学人员集中的地区，可允许个别留学人员租赁较宽敞的房屋，用于开展集体活动，国家给予相应的补助。
各类留学人员生活包干费标准，由使领馆研究方案，报国家教育委员会批准后，按月或按季将生活费发给本人包干使用。当地生活用品（含房租）物价指数升降幅度在10％以上的，使领馆可提出调整方案，报经国家教育委员会批准后，方能实行。
国外生活包干费，一律按留学人员抵、离驻外使领馆之日计发，不足全月的按日计算。
（三）国外生活非包干项目，包括学杂费、回国及休假旅费、医疗费和经批准参加学术会议及因公到使领馆车费等。其中，医疗费可以根据所在国情况及国内公费医疗规定的报销范围实报实销，或由使领馆组织合作医疗或参加医疗保险。
留学人员到学习地区确需购买被褥装备和炊事生活用品的，其费用由使领馆根据所在国情况，在50美元内掌握开支，也可以折算为所在国货币，一次发给本人掌握使用。
三、国际旅费
（一）留学人员的出国机票（或车、船票）和旅途零星外汇由国家教育委员会提供。
（二）留学人员学习期满，按期回国的机票（或车、船票）由使领馆提供；未经批准，不按期回国或不按使领馆指定路线回国的，其回国旅费或绕道旅费由留学人员自理。
四、其他费用
（一）经使领馆批准组织的留学人员集体活动（如国庆、新年、春节），可给予一定的经费补助。这部分费用按留学人员国外生活包干费标准的5‰～10‰编列预算，由使领馆统一掌握使用。
（二）留学人员按规定回国休假期间，国外生活包干费一律停发。往返国际旅费由使领馆和国家教育委员会提供，个人行李超重费自理。国内从报到地点到探亲地点的往返车、船费，按国内职工探亲待遇的规定，凡是由原单位发工资的，向原工作单位报销；凡不领工资的，由国家教育委员会出国留学人员集训部报销，并按每人每日1．5元发给生活补助费。其余各种开支由本人自理。
（三）留学人员自费回国休假的，国际、国内旅费和其他费用均由留学人员自理。
五、留学人员所得国外奖学金、资助费和其他费用的处理办法
（一）留学人员的奖学金或资助费，凡属个人通过国外高等院校、科研机构、学术团体和基金会等直接（或委托）考试获得者；个人通过正当途径，向国外单位申请获得者；国外单位指名邀请获得者；通过两国政府或团体、组织、双边或多边对等交换奖学金名额，由我方经考试指名受领者；有关国家政府、学校、团体或国际组织单方面赠予我国政府或单位的奖学金或资助费名额，由我方经考试指名受领者。以上人员所获得的奖学金和资助费一律交由本人支配，用作学习和生活等全部费用。其中按国家计划由国家教育委员会统一派出的公费留学人员所获得的奖学金和资助费低于同类留学人员国家发给费用标准的，由使领馆补足。不属于上述情况者按有关规定办。
（二）在出国前已取得国外奖学金和资助费现款的，出国机票（车、船票）、衣物补助费、旅途零星外汇由留学人员自理。
出国后获得国外奖学金和资助费的留学人员，原由国家教育委员会提供的出国机票（或车、船票）、衣物补助费一般不再归还。如到达所在国后，对方可报销出国旅费者，应将此款归还使领馆。回国旅费自理，不足的，由使领馆补足。
（三）留学人员出国后在国家资助的期限内因学习、科研成绩优秀而取得国外奖学金或资助费的，一律交由本人支配，同时停发国家资助。但对所获得的奖学金或资助费低于原国家发给费用标准的，除由使领馆补足外，再给予适当奖励；相当或略高于原国家发给费用标准的，也给予适当奖励。以上奖励部分在本人所得奖学金或资助费的25％以内掌握，具体标准和奖励办法，由使领馆根据实际情况自行确定。享受国家公费期满以后，奖励部分停发。
到国外后凡经个人努力取得对方减免学费（有的国家称实验费）的留学人员，使领馆可视情况发给相当于减免费用的10％，以资鼓励。
（四）国家选派的大学生、研究生的业余劳动所得，如假期开展勤工俭学的收入、稿费等；进修人员得到的对方给予的一次性经济收入，如奖金、国际会议费、临时讲座报酬以及保健津贴、野外作业补贴、专业实习报酬等，一律由本人支配。
（五）享受国家公费或国外奖学金和资助费的留学人员，既要发扬勤俭节约、艰苦奋斗的优良传统，又要保持我出国人员的尊严。在经费使用上，应保证本人身体健康和在国外学习、科研以及生活中的正常需要，保证对外学术交往的需要。提倡和鼓励他们用节余外汇购买科研教学仪器设备、用品和书籍、资料，以利回国后继续进行科研、教学工作。
六、国内工资
工龄在两年以上的进修人员和大学（含大专）毕业后工作五年以上出国攻读硕士学位（含硕士）以上的人员，硕士毕业后工作两年出国攻读博士学位的人员（包括经批准在国外由进修生转为研究生的人员），在批准出国留学的年限内，国内工资由原单位照发，回国后不再归还。
七、本规定同样适用于国务院各部门、各省、自治区、直辖市自筹资金派到国外学习的留学人员。各部门派出的实习培训等人员的费用开支，仍按有关规定执行，不适用本规定。
通过其他渠道派出的各类留学人员的经费开支办法，可参照本规定，由各省、自治区、直辖市和主管部门自行制订。自费出国留学人员的费用，按国务院《关于自费出国留学的暂行规定》执行。
八、本规定从1985年6月1日开始执行。国务院和各部门、各地区过去发布的有关文件同时废止。
已在国外的留学人员，在1985年6月1日以前的费用开支（包括国内工资），仍按国务院1980年9月15日国发〔1980〕240号、1983年12月20日国发〔1983〕195号文件和其他有关文件规定进行结算。