海关总署 财政部 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法规

海关总署 财政部 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法规(附英文)

　　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，特制定本法规。

　　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。属于国家法规需申领进(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，按照以下法规征免税：

　　(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法规》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，按照合同法规进口先进的、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法规》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法规》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)款法规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法规办理。

　　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，并按法规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法规的情况，按《中华人民共和国暂行海关法》的有关法规予以处理。

　　第十一条 本法规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.

海关总署

财政部

对外贸易经济合作部

1984年1月31日