国务院


关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定(附英文)

1984年11月15日，国务院

为了有利于深圳、珠海、厦门、汕头四个经济特区和大连、秦皇岛、天津、烟台、青岛、连云港、南通、上海、宁波、温州、福州、广州、湛江、北海等沿海十四个港口城市扩大对外经济合作和技术交流，吸收外资、引进先进技术，加速社会主义现代化建设，特对外国和港澳等地区的公司、企业以及个人（以下统称客商），在上述特区和城市投资兴办中外合资经营企业、中外合作经营企业、客商独立经营企业，给予减征、免征企业所得税和工商统一税的优惠。

一、经 济 特 区
（一）在经济特区（以下简称特区）内开办的中外合资经营、中外合作经营、客商独立经营企业（以下统称特区企业），从事生产、经营所得和其他所得，减按15％的税率征收企业所得税。其中：
1．从事工业、交通运输业、农业、林业、牧业等生产性行业，经营期在十年以上的，经企业申请，特区税务机关批准，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税。
2．从事服务性行业，客商投资超过五百万美元，经营期在十年以上的，经企业申请，特区税务机关批准，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。
（二）对特区企业征收的地方所得税，需要给予减征、免征优惠的，由特区人民政府决定。
（三）特区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
（四）客商在中国境内没有设立机构而有来源于特区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由特区人民政府决定。
（五）特区企业进口的货物，应当征收工商统一税的，在特区管理线建成以前，属于生产必需的机器设备、原材料、零配件、交通工具和其他生产资料，免征工商统一税；属于国家限制进口的交通工具、耐用消费品，照章征收工商统一税；进口各种矿物油、烟、酒和其它各种生活用品，按照税法规定的税率减半征收工商统一税。在特区管理线建成以后，进口各种矿物油、烟、酒，仍然按照税法规定的工商统一税税率减半征收；其余的进口货物，都免征工商统一税。客商个人携带进口自用的烟、酒、行李物品、安家用品，在合理数量内免征工商统一税。
（六）特区企业生产的出口产品，除国家限制出口或者另有规定的少数产品以外，都免征工商统一税。
（七）特区企业生产的产品，在本特区内销售的，各种矿物油、烟、酒等按照税法规定的税率减半征收工商统一税；特区人民政府也可以自行确定对少数产品照征或者减征工商统一税；其他产品都不再征收工商统一税。
（八）特区企业将减征、免征工商统一税的进口货物或者在特区生产的产品运往内地，应当在进入内地时，依照税法规定补征工商统一税；客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。
（九）特区企业从事商业、交通运输业、服务性业务取得的收入，应当按照税法规定的税率征收工商统一税；从事银行、保险业取得的收入，按照3％的税率征收工商统一税。上述企业在开办初期需要给予定期减征、免征工商统一税照顾的，由特区人民政府决定。
（十）在广东省海南行政区内开办的中外合资经营、中外合作经营、客商独立经营企业，其企业所得税和工商统一税的减征、免征，比照特区的有关规定办理。

二、沿海十四个港口城市的经济技术开发区
（一）在经济技术开发区（以下简称开发区）内开办中外合资经营、中外合作经营、客商独立经营的生产性企业（以下统称开发区企业），从事生产、经营所得和其他所得，减按15％的税率征收企业所得税。其中，经营期在十年以上的，经企业申请，市税务机关批准，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税。
（二）对开发区企业征收的地方所得税，需要给予减征、免征优惠的，由开发区所在地的市人民政府决定。
（三）开发区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。
（四）客商在中国境内没有设立机构而有来源于开发区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由开发区所属的市人民政府决定。
（五）开发区企业进口自用的建筑材料、生产设备、原材料、零配件、元器件、交通工具、办公用品，免征工商统一税。开发区企业用进口的免税原材料、零配件、元器件加工的产品转为内销的，对其所用的进口料、件，照章补征工商统一税。
（六）开发区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税；内销产品，照章征税。
（七）在开发区企业中工作或者在开发区内居住的客商人员，携带进口自用的安家物品和交通工具，凭市开发区管理委员会的证明文件，在合理数量内免征工商统一税。

三、沿海十四个港口城市的老市区和汕头、珠海、厦门市市区
（一）在沿海十四个港口城市的老市区和汕头、珠海、厦门市市区（以下统称老市区）内开办中外合资经营、中外合作经营、客商独立经营的生产性企业（以下统称老市区企业），凡属技术密集、知识密集型的项目，或者客商投资额在三千万美元以上、回收投资时间长的项目，或者属于能源、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。
对于不具备前款减征条件，但是属于下列行业的老市区企业，经财政部批准，可以按照税法规定的企业所得税税率打八折计算征税：
1．机械制造、电子工业；
2．冶金、化学、建材工业；
3．轻工、纺织、包装工业；
4．医疗器械、制药工业；
5．农业、林业、牧业、养殖业以及这些行业的加工工业；
6．建筑业。
对老市区企业减征、免征企业所得税，应当按照上述优惠税率，根据中外合资经营企业所得税法、外国企业所得税法规定的期限和范围执行。
（二）对老市区企业征收的地方所得税，需要给予减征、免征优惠的，由市人民政府决定。
（三）客商在中国境内没有设立机构而有来源于老市区的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由市人民政府决定。
（四）老市区企业作为投资进口、追加投资进口的本企业生产用设备、营业用设备、建筑用材料，以及企业自用的交通工具和办公用品，免征工商统一税。
（五）老市区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税；内销产品，照章征税。
（六）老市区企业进口的原材料、零配件、元器件、包装物料等，用于生产出口产品部分，免征工商统一税；用于生产内销产品部分，照章征税。
（七）在老市区企业中工作或者居住的客商人员，携带进口自用的安家物品和交通工具，凭市人民政府主管部门的证明文件，在合理数量内免征工商统一税。

四、施 行 日 期
本规定有关所得税的减征、免征，自一九八四年度起施行；有关工商统一税的减征、免征，自一九八四年十二月一日起施行。(附英文)

Provisional Regulations for Special Economic Zones and 14 CoastalCities on Reduction and Exemption of Enterprises Income Tax and Con-solidated Industrial and Commercial Tax by The State Council of ThePeople's Republic of China

(Promulgated on 15 November, 1984)

Whole document
Provisional Regulations for Special Economic Zones and 14 Coastal
Cities on Reduction and Exemption of Enterprises Income Tax and
Consolidated Industrial and Commercial Tax by The State Council of The
People's Republic of China
(Promulgated on 15 November, 1984)
In order to facilitate the expansion of foreign economic cooperation
and technical exchange, the use of foreign investment and the transfer or
license of advanced technology for the purpose of expediting the socialist
modernization program, the following regulations are hereby formulated to
grant reduction and exemption of enterprise income tax and consolidated
industrial and commercial tax (hereinafter referred to as CIC tax) to
joint ventures, cooperative enterprises and wholly foreign-owned
enterprises operated by companies, enterprises or individuals (hereinafter
referred to as "overseas business people") from foreign countries, Hong
Kong or Macao in the four special economic zones of Shenzhen, Zhuhai,
Xiamen and Shantou, and the 14 coastal port cities of Dalian, Qinhuangdao,
Tianjin, Yantai, Qindao, Lianyungang, Nantong, Shanghai, Ninbo, Wenzhou,
Guangzhou, Zhanjiang and Beihai.

I. Special Economic Zones
1. A 15 percent preferential enterprise income tax shall be levied on
the income derived from production, business and other sources by any
joint venture, cooperative enterprise or wholly foreign-owned enterprise
(hereinafter referred to as "special zone enterprise") operating in the
special economic zones (hereinafter referred to as "special zones").
(1) For enterprises engaged in industry, communications and transport,
agriculture, forestry and livestock breeding, which have a contract life
of 10 years or longer, a two-year tax holiday commencing from the first
profit-making year is granted followed by a 50 percent reduction from the
third to the fifth year, upon application and approval by the special zone
tax authorities.
(2) An enterprise engaged in the service trade, which has overseas
investment exceeding US $ 5 million and a contract life of 10 years or
longer, income tax shall be exempted in the first profit-making year,
followed by a 50 percent reduction in the second and third year, upon the
application and the approval by the special zone tax authorities.
2. Reduction or exemption of local income tax for special zone
enterprises shall be decided upon by the people's governments of the
special zones.
3. Overseas business peoples in joint ventures in the special zones
are exempted from enterprise income tax when repatriating profits derived
therefrom.
4. A 10 percent income tax shall be levied on income derived from
dividends, interest, rentals, royalties and other sources in the special
zones by overseas business people who have not set up offices in China,
except the cases in which tax exemption is granted according to the law.
Further incentives as tax reductions or exemptions to the overseas
business people who have provided investment and equipment on favorable
terms or transferred advanced technology shall be decided by the people's
governments of the special zones.
5. CIC tax shall be exempted for importing taxable machines,
equipment, raw materials, spare parts and accessories, means of transport
and other means of production by special zone enterprises for their own
production purposes, before the special zone control border lines are
completed. The import of the means of transport and consumer durable that
are on the state restriction list shall be subject to taxation according
to the tax rules in force. The CIC tax rate for imported various mineral
oils, cigarettes, wines and other daily necessities shall be cut by half.
After the special zone control border lines are completed, CIC tax rate
shall also be cut by half for imported various mineral oils, cigarettes
and wines, while other imported goods shall be free from CIC tax.
Cigarettes, wines, personnel articles and home appliances brought in by
overseas business people within reasonable quantity and for their own use
will also be exempted from CIC tax.
6. Consolidated industrial and commercial tax shall be exempted for
export products made by special zone enterprises, except those on the
state restriction list or those otherwise provided.
7. A 50 percent CIC tax reduction is allowed for production made by
special zone enterprises when sold within the special zones and also for
various mineral oils, cigarettes, wines, etc. With the exemption of a few
products for which the levying of or reduction in the CIC tax shall be
determined by the people's governments of the special zones, all other
products are henceforth exempted from the CIC tax.
8. If special zone enterprises should ship inland their imported goods
or products they produced on which CIC tax was reduced or exempted tax
shall be paid retroactively upon entering the inland areas according to
the tax law. But the CIC tax shall be free on personnel articles brought
in by overseas business people from the special zones to the inland areas,
if they are in reasonable quantities and for their own use.
9. CIC tax shall be levied on income derived from commerce,
communications and transport and service undertakings by the special zone
enterprises according to the tax rate prescribed in the tax rules in
force. The CIC tax rate on incomes from banking and insurance shall be
three percent. The above-mentioned enterprises have need for a reduction
or exemption of the CIC tax for a fixed period at the initial stage of
their operations shall be decided by the people's governments of the
special zones.
10. For joint ventures, cooperative enterprises and wholly
foreign-owned enterprises operating in the Hainan Administrative Zone of
Guangdong Province, the reduction or exemption of enterprise income tax
and CIC tax may be granted with reference to the relevant provisions for
the special zones.

II Economic and Technological Development Zones of 14 Coastal Port Cities
1. A 15 percent preferential enterprise income tax shall be allowed on
the income derived from production, business or other sources by joint
ventures, cooperative enterprises or wholly foreign-owned enterprises
(hereinafter referred to as "development zone enterprises") operating in
the economic and technological development zones (hereinafter referred to
as "development zones"). But these with a contract life of 10 years or
longer shall, upon application and the approval by the city tax
authorities, enjoy a two-year tax holiday, commencing from the first
profit-making year, followed by a 50 percent reduction from the third to
the fifth year.
2. The reduction and exemption of local income tax for development
zone enterprises shall be decided upon by the city people's governments.
3. Overseas business peoples in an joint venture in the development
zones are exempted from income tax when repatriating profits derived
therefrom.
4. A 10 percent income tax shall be levied on income derived from
dividends, interest, rentals, royalties and other sources in the
development zones by overseas business people who have not set up offices
in China, except in cases in which tax exemption is granted according to
the law. Further reduction or exemption to be given to overseas business
people who have provided investment and equipment on favorable terms or
transferred advanced technology, shall be decided by the people's
government of the city to which the development zone belongs.
5. CIC tax shall be exempted on the building materials, production
equipment, raw and other materials, spare parts and accessories,
components and elements, means of transport and office supplies imported
by development zone enterprises for their own use. If the products of the
development zone enterprises processed with such tax exempt imported raw
and other materials, spare parts, accessories, components or elements turn
to sell in China, CIC tax shall be paid retroactively for the imported
materials and parts pursuant to tax rules.
6. CIC tax shall be exempted for products made and exported by
development zone enterprises except those on the state export restriction
list. The products sold in China shall be subject to tax as prescribed in
tax rules in force.
7. CIC tax shall be exempted for household articles and private
vehicles brought in by overseas employees or by overseas business people
living in the development zones in reasonable quantity, upon presentation
of the authorized documents issued by the administrative committees of the
development zones concerned.

III. The old city of the 14 Coastal Port Cities and Shantou, Zhuhai, and Xiamen
1. A 15 percent preferential enterprise income tax shall be allowed,
upon the approval by the Ministry of Finance for joint ventures,
cooperative enterprises and wholly foreign-owned enterprises operating
within the old city limits of the 14 coastal port cities and of Shantou,
Zhuhai, and Xiamen (hereinafter referred to as "old city enterprises"), if
those old city enterprises are technology or knowledge intensive, or with
overseas investment exceeding US $ 30 million and requiring a long term
recovery, or belong to the fields of energy, communications or port
construction.
A 20 percent tax reduction of income tax rate prescribed in the tax
rules in force, is allowed for old city enterprises in the following
fields of productive operations which are not entitled to tax reduction as
prescribed in the preceding paragraph subject to approval of the Ministry
of Finance:
(1) machine building, electronic industry;
(2) metallurgical, chemical, building material industry;
(3) light industry, textile and packaging industry;
(4) medical apparatus, pharmaceutical industry;
(5) agriculture, forestry, animal husbandry,
aquaculture, and their related processing industries;
(6) building construction industry.
The reduction and exemption of enterprise income tax shall be
implemented according to the preferential tax rate mentioned above and
within the prescribed period of time and scope set in the income tax laws
for Chinese-foreign joint ventures and the wholly foreign-owned
enterprises respectively.
2. The reduction and exemption of local income tax for old city
enterprises shall be determined by the city people's governments.
3. A 10 percent income tax shall be granted on income obtained from
dividends, interest, rentals, royalties or other sources in the old
cities by overseas business people who have not set up offices in the
territory of China, except in those cases in which tax exemption is
granted according to the law. Further incentives in tax reduction or
exemption to be given to those overseas business people who have provided
investment and equipment on favorable terms or transferred advanced
technology, shall be decided by the city people's governments.
4. CIC tax shall be exempted for production equipment, office or
business equipment and building materials imported by old city
enterprises, as part of the investment or additional investment of the
enterprises, as well as for vehicles and office supplies imported for
their own use.
5. CIC tax shall be exempted for export products made by the old city
enterprises, except those products that are on the state export
restriction list. Products sold in China shall be taxable according to the
tax rules in force.
6. CIC tax shall be exempted for raw and other materials, spare parts
and accessories, components and elements and packaging materials imported
by old city enterprises for making export products; but those imported for
products to be sold in China shall be taxed according to the tax rules in
force.
7. CIC tax shall be exempted for household articles and private
vehicles brought in by overseas employees working in the old city
enterprises or by overseas business people living in the old cites, upon
presentation of the authorized documents issued by the competent
departments of the city people's governments and on the condition that the
said articles or vehicles are within reasonable quantity.

IV. Date of Enforcement
The provisions on the income tax reduction and exemption in these
regulations shall be implemented from the 1984 tax year, while the
provisions on the reduction and exemption of CIC tax shall be effective on
December 1, 1984.


福建省厦门市人大常委会


厦门市沙、石、土资源管理规定
厦门市人大常委会


（1995年9月29日福建省厦门市第十届人民代表大会常务委员会第十八次会议通过）


第一条 为有效保护和合理利用沙、石、土资源，根据法律、行政法规的基本原则，结合厦门市实际，制定本规定。
第二条 任何单位和个人都有依法保护沙、石、土资源的义务，对违反本规定的行为都有批评、检举、控告的权利。对保护沙、石、土资源成绩显著的，给予奖励。举报人和执法人员的合法权益受法律保护。
第三条 厦门市城乡建设委员会（以下简称市建委）是本市沙、石、土资源的主管部门。
第四条 严禁在本市下列区域开采沙、石、土资源，任何单位无权审批：
（一）鼓浪屿岛和其它邻近小岛；
（二）厦门本岛海滩、海岸；
（三）具有保护价值的山岭；
（四）已列入基本农田保护区规划的耕地；
（五）水库、堤坝、水渠、河道保护区；
（六）自然保护区，风景名胜保护区，水土流失剧烈地区，绿化规划地区，文物保护单位的保护范围；
（七）其他法律、法规禁止开采的区域。
第五条 经确定具有保护价值的孤石、奇石等岩体不得破坏。
第六条 在本规定第四条规定以外的区域开采沙、石、土，由市建委会同市城市规划、土地管理、环境保护、林业、园林绿化、水土保持等行政管理部门划定开采区域和编制开采规划，由市人民政府批准并报市人大常委会备案。
第七条 开采沙、石、土，必须按本规定提出申请，办理开采许可证，缴纳资源补偿费。
第八条 开采沙、石、土，应向市建委提出申请。申请时应提交以下文件：
（一）申请书；
（二）申请人的资格证明或身份证明；
（三）开采方案；
（四）治理方案。
第九条 开采方案包括以下内容：
（一）开采地点、开采范围、起采标高、终采标高、开采顺序；
（二）开采设备，开采方法，选矿工艺；
（三）生产能力，开采年限及进度安排；
（四）按规定应载明的其他内容。
第十条 治理方案包括以下内容：
（一）生态环境保护措施；
（二）水土保持措施；
（三）土地复垦措施；
（四）边坡处理措施；
（五）按规定应载明的其他内容。
第十一条 市建委自收到开采申请人完整的申请文件之日起30个工作日内会同市土地管理、城市规划、环境保护、林业、园林绿化、水土保持等行政管理部门完成会审。会审同意开采的，应在批复中告知申请人向有关部门依法办理批准手续；会审不同意开采的，应书面说明理由。
申请人依前款规定办理批准手续后报市建委，市建委应于收到批准手续之日起10个工作日内发放开采许可证。
开采许可证应载明开采地点、范围、年限、标高和数量。
第十二条 开采人必须按照开采与治理并重、边开采边治理的原则，严格依照开采方案和治理方案开采。
开采权不得出租、低押、转让。
严禁无证开采沙、石、土资源。
第十三条 市建委应会同相关行政管理部门对持证的开采人进行年审，年审结果应予公告。
第十四条 任何单位和个人不得贩卖、承运无证开采的沙、石、土。
第十五条 市城市建设管理监察支队（以下简称市城监支队）负责沙、石、土资源的巡护检查工作，对违反本规定的单位和个人可以采取查封开采设备、扣留运输工具等措施。
第十六条 违反第四条第（一）项、（二）项、（三）项规定的，由市城监支队责令限期治理、赔偿损失，没收非法所得，并处以每立方米500元罚款；违反第四条第（四）项、（五）项、（六）项、（七）项规定的，分别依照有关法律、法规予以处罚。
第十七条 违反本规定，有下列行为之一的，分别承担法律责任：
（一）无证开采沙、石、土资源的，由市城监支队责令限期治理、赔偿损失，没收非法所得，并处以每立方米100元以上200元以下的罚款；
（二）越界开采的，由市城监支队责令退回界内开采、限期治理、赔偿损失，没收违法所得，并可处以每立方米100元以上200元以下罚款，拒不改正的，由市建委吊销开采许可证；
（三）不严格按照开采方案进行开采，使沙、石、土资源遭到严重破坏的，由市建委责令限期治理、赔偿损失，并处以2000元以上30000元以下的罚款，情节严重的，吊销开采许可证；
（四）不治理或不按照治理方案进行治理的，依职责分工由各行政管理部门责令限期治理，并可处以2000元以上30000元以下的罚款，情节严重的，由市建委吊销开采许可证；
（五）出租、抵押、转让开采权的，由市建委没收违法所得，吊销开采许可证，并处以10000元以上50000元以下罚款；
（六）贩卖、承运无证开采沙、石、土的，由市城监支队处以每立方米100元罚款；
（七）在规定的期限内不缴纳或未足额缴纳资源补偿费的，由市建委责令限期缴纳，并从滞纳之日起按日加收滞纳补偿费20％的滞纳金；在限期内仍不缴纳、缴足资源补偿费和滞纳金的，处以资源补偿费3倍以下的罚款。情节严重的，吊销开采许可证。
第十八条 违反本规定，严重破坏沙、石、土资源的，由其所在单位或其上级主管机关给予行政处分，构成犯罪的，依法追究刑事责任。
第十九条 市城监支队依照本规定作出行政处罚后，应报市建委备案。
第二十条 当事人对行政机关或市城监支队不予批准、不予办理开采许可证或行政处罚决定等具体行政行为不服的，可依法申请行政复议或向人民法院起诉。
当事人对行政处罚决定不申请行政复议，也不起诉，又不履行处罚决定的，作出处罚决定的行政机关或市城监支队可以向人民法院申请强制执行。
第二十一条 对沙、石、土资源开采有批准权的行政机关必须对其批准结果负责；因违法批准或批准不当造成后果的，应追究其主要负责人和直接责任人的责任。
第二十二条 沙、石、土资源监督管理人员滥用职权、玩忽职守、徇私舞弊的，由其所在单位或上级主管机关给予行政处分，构成犯罪的，依法追究刑事责任。
第二十三条 本规定的具体应用问题由市人民政府负责解释。
第二十四条 本规定自颁布之日起施行，《厦门市沙、石、土资源保护管理暂行规定》同时废止。



1995年9月29日