广东省出口产品质量许可证管理办法
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广东省出口产品质量许可证管理办法
广东省出口产品质量许可证管理办法
广东省商检局
（1987年3月19日广东省人民政府批准）
第一条 为加强我省出口产品的质量管理，提高出口商品在国际商场上的信誉和竞争能力，促进生产及扩大出口，根据《中华人民共和国进出口商品检验条例》及其实施细则和《广东省进出口商品检验和监督管理实施办法》的有关规定，特制定本办法。
第二条 对本省重要的出口产品，逐步实行质量许可证制度。对公布实施质量许可证的出口产品，在规定期限内未取得质量许可证的生产企业，不得生产该种出口产品，有关外贸部门不得收购和出口。
第三条 外资、中外合资、合作经营企业生产的出口产品，如使用中国商标或标明中国产地，以及涉及安全、卫生的，按本办法规定办理。
第四条 本省出口产品质量许可证制度，由广东进出口商品检验局（以下简称广东商检局）统一管理，并组织有关生产和经营主管部门共同实施。
实施质量许可证制度的出口产品，由广东商检局与省有关主管部门商定后，分期分批公布。
公布实施质量许可证制度的出口产品，应符合下述原则之一：
（一）列入《进出口商品实施检验种类表》内的；
（二）涉及人身安全的；
（三）国外客户一向要求商检局签发证书的；
（四）需在进口国办理登记注册的；
（五）其它需要实施质量许可证的大宗出口产品。
第五条 凡实施质量许可证的出口产品，生产企业必须按产品逐个填写《出口产品质量许可证申请书》，报经当地商检机构组织有关主管部门共同考核，对符合生产出口产品质量条件者，报经广东商检局审查核准后，颁发质量许可证。
第六条 申请出口产品质量许可证的企业，必须具备下列基本条件：
（一）具有完整的产品标准和技术资料，并按有关标准生产，产品经商检机构或商检机检指定的检验机构检验合格，质量一向保持稳定。
（二）具有能保证产品质量的生产设备、工艺、装备和检验测试手段及各类技术人员。
（三）企业已推行全面质量管理并建立了质量保证体系，有独立的、健全的检验机构。
各类产品的具体考核细则，由广东商检局会同有关主管部门另行制定。
第七条 经考核达不到第六条规定条件的生产企业，经过认真整顿和改进，经主管部门审查同意后，可重新申请考核。
第八条 获得出口产品质量许可证的生产企业，其产品出口时，仍需按有关规定办理报验及放行手续，商检机构可根据企业的生产及产品情况，适当放宽检验和管理。
第九条 商检机构对已获得质量许可证的生产企业及产品，应按规定或会同有关主管部门进行监督检查，检查内容主要是：
（一）生产设备管理；
（二）生产工艺执行情况；
（三）各项质量管理制度落实情况；
（四）原料、半成品、成品的各项原始检验记录及有关资料；
（五）对出口产品和库存产品按出口标准进行抽样检验及复验。
第十条 已获得质量许可证的生产企业，必须定期向商检机构寄送质量报表、质量事故、客户反映等有关资料，接受商检机构的监督检查。
第十一条 已获得质量许可证的产品，必须在包装或标签（吊牌）上标明质量许可证编号，以资识别。
第十二条 已获得质量许可证的产品，如结构、工艺、配方、原料和生产条件、技术标准等发生较大变化，经检查确认无法保持该产品原有的质量水平时，必须按第五条规定重新申领质量许可证。
第十三条 质量许可证的有效期一般为三年，期满时，经复查生产条件仍不低于原有水平者，可延长有效期三年。
第十四条 已领取质量许可证的生产企业有以下情况之一者，商检机构可单独或会同主管部门对其提出警告，通报批评，限期改进：
（一）产品质量下降；
（二）全面质量管理、生产条件变坏；
（三）客户反映商品质量不良，经查明属厂方责任。
对问题严重，弄虚作假，造成不良后果，或在限期内不能改进者，得吊销其质量许可证。
吊销质量许可证，由所在地商检机构会同有关主管部门决定，并报广东商检局批准后执行。
第十五条 质量许可证被吊销后，生产企业必须将已吊销的质量许可证交还商检机构，停止生产该种出口产品，并在六个月内不得再申请领证。
第十六条 质量许可证不得转让、冒用。违者，除吊销其质量许可证外，并追究有关生产企业负责人与当事人的经济和行政责任；触犯刑律者，由司法机关依法处理。
第十七条 颁发质量许可证所需的考核审查和抽查试验费用，由申请单位承担。
第十八条 国家进出口商品检验局规定实施质量许可证的出口商品，按国家商检局统一规定办理。
第十九条 本办法由广东商检局负责解释。
第二十条 本办法自公布之日起试行。
1987年4月6日
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外债登记实施细则(附英文)
外债登记实施细则(附英文)
国家外汇管理局
（1989年11月10日国家外汇管理局发布）
第一条 为了贯彻执行《外债统计监测暂行规定》（以下简称《规定》），制定本细则。
第二条 外债系指直接从国外筹借并需以外国货币承担的具有契约性偿还义务的全部债务。具体内容包括：
（一）国际金融组织贷款：指国际货币基金组织、世界银行、亚洲开发银行、联合国农业发展基金会和其他国际性、地区性金融组织提供的贷款；
（二）外国政府贷款：指外国政府向我国提供的官方发展援助贷款；
（三）外国银行及非银行金融机构贷款：指境外银行、其他非银行金融机构及银团组织等提供的贷款；
（四）买方信贷：指发放出口信贷的外国银行向我国进口部门或银行提供的，用以购买出口国设备的贷款；
（五）外国企业贷款：指境外非金融机构提供的贷款；
（六）发行外币债券：指境内机构在境外资金市场上发行的，以外币表示券面金额的债券；
（七）国际金融租赁：指境外租赁机构向境内机构提供的融资性租赁；
（八）延期付款：指国外出口商向国内进口部门提供的，在进口货物入境三个月以后，进口企业才对外支付货款的融通；
（九）补偿贸易中直接以现汇偿还的债务：指补偿贸易合同规定以现汇偿还或经批准因故将商品偿还更改为现汇偿还的债务，包括用出口收汇补偿的债务。
（十）其他形式的外债，包括：
1．境内金融机构吸收的境外机构或私人的外币存款；
2．境内企业（包括外商投资企业）向境内外资或中外合资银行的借款等。此外，以下情况亦视为外债：
1．已在境外注册的机构以各种形式调入境内，需境内机构实际偿还的债务；
2．未在境外注册的驻外机构的对外债务；
3．外商投资企业以外方名义向外借款，所借款项用于企业股本以外的资金或设备投入，外方与企业间有合同或其他具有法律约束力的文件规定由该企业负责偿还的债务；
4．中方为外方债务出具担保，由中方实际履行偿还义务的债务；
5．外商独资企业对其母公司的债务。
第三条 国家外汇管理局及其分局为全国外债登记和管理部门（以下简称登记部门）。国家外汇管理局负责在北京的国务院各部委、公司以及银行和非银行金融机构总部的外债登记工作；各地外汇管理分局负责当地政府、金融机构和企事业单位以及中央驻地方单位、金融机构总部的外
债登记工作。
未在境外注册的驻外机构的对外借款，由派出机构所在地的外汇管理局负责登记。
第四条 外债登记分为逐笔登记和定期登记。
定期登记外债是指：国内银行和非银行金融机构借入的外债；财政部、经贸部、中国人民银行、农业部、中国银行分别负责的外国政府贷款和国际金融组织贷款。
逐笔登记外债是指：除定期登记以外的国内其他部门、企业（包括外商投资企业）借用的外债。
企事业单位委托金融机构的对外借款，由借款合同规定的债务人办理登记。
第五条 定期登记手续为：
（一）借款单位在第一笔借款合同签订后的十五天内，到所在地外汇管理部门办理登记手续，领取定期登记的《外债登记证》（以下简称《登记证》）。
（二）当新签借款契约或债务发生提款、偿还等变动情况时，借款单位应按月分别填写“外债签约情况表”和“外债变动反馈表”（以下简称反馈表），并于每月后五日内上报登记部门。
（三）借款单位需要开立现汇帐户时，应凭《登记证》和登记部门开出的开户批准书到指定开户行（以下简称开户行）办理开立外债专用现汇帐户（以下简称外债专户）手续，并于次日将回执寄送登记部门。
第六条 逐笔登记的手续为：
（一）借款单位在借款合同签约后十五天内，持借款合同副本和对外借款批件（外商投资企业不需批件），到登记部门办理外债登记手续，领取逐笔登记的《登记证》。
（二）在借款调入境内时，借款单位应凭汇款通知单和《登记证》到开户行开立外债专户，办理入帐手续。
（三）债务到期还本付息时，借款单位应持《登记证》和还本付息通知单，提前到登记部门领取还本付息核准件，凭核准件和《登记证》到开户行办理从外债专户汇出本息手续。
（四）在办理收付和开户手续后，借款单位应依据开户行开出的收付凭证填写“反馈表”，并于次日将“反馈表”、存款凭证影印件报送登记部门。
（五）借用非调入现汇而需从境内汇出借款本息的非调入形式债务的单位，应在债务实际发生后，填写“反馈表”，于次日将“反馈表”影印件寄送登记部门。在债务到期还本付息时，应凭登记部门的核准件到开户行开立“外债还本付息专用现汇帐户”（以下简称还本付息专户），办
理汇出本息手续。
（六）经国家外汇管理局或其分局批准，将借款存放境外的单位，应每月通过“反馈表”向原登记部门报送当月存款变动情况。
（七）境内机构向在华外资银行、中外合资银行借款，可以不另设帐户，但借款单位必须按有关规定履行登记和报送“反馈表”手续。
（八）在本地领取《登记证》的借款单位，如必须在异地银行办理开户、还本付息手续时，可先持本地登记部门开出的《登记证》到异地登记部门办理还本付息核准手续，异地开户行在办理手续三天后，将支付凭证的影印件报送原登记部门。
第七条 在《登记证》上记载的债务最后一次还本付息后，开户行应立即注销其“外债专户”和“还本付息专户”。借款单位应在十五天内向发证的登记部门缴销《登记证》。
第八条 开户行须具备下列条件：
（一）获准经营外汇业务的国内银行；
（二）能密切配合登记部门搞好外债监测工作。
国家外汇管理局及其分局按照业务需要指定开户行。
第九条 开户行应履行下列职责：
（一）监督帐户的使用。应保证：汇入“外债专户”、“还本付息专户”的外汇资金仅限于《登记证》上记载的款项；从其他帐户划入或存入的外汇资金仅限于支付借项目所需的设备、劳务、偿还本息以及经登记部门同意的其他用途。
（二）凭《登记证》和核准件办理债务的调入、偿还手续，并在办理手续后，按要求将收付凭证于次日报送登记部门。
（三）监督所有逐笔登记的外债在调入借款和还本付息时，都必须通过“外债专户”和“还本付息专户”办理。
第十条 违反本细则有下列行为之一的，所在地外汇管理局可根据情节轻重，对有关当事人处以最高不超过所涉及外债金额3％的等值人民币罚款：
（一）故意不办理或拖延办理外债登记手续的；
（二）拒绝向外汇管理局报送或隐瞒、虚报、两次以上迟报“反馈表”的；
（三）伪造、涂改《登记证》的；
（四）擅自开立或保留“外债专户”、“还本付息专户”和所借外债不经过“外债专户”、“还本付息专户”还本付息的，应对借款人和开户行双方进行罚款。
第十一条 本细则由国家外汇管理局负责解释。
第十二条 本细则自公布之日起施行。
(Promulgated by the State Administration of Exchange Control onNovember 10, 1989)
Whole document
RULES FOR THE IMPLEMENTATION OF REGISTRATION OF EXTERNAL DEBTS
(Promulgated by the State Administration of Exchange Control on November
10, 1989)
Article 1
These Rules are formulated in order to implement the Interim
Provisions for the Statistical Work and Supervision of External Debts
(hereinafter referred to as the Provisions).
Article 2
External debts refer to any liabilities resulting from borrowing
abroad for which contractual repayments in foreign currencies are
required. They include:
(1) Loans from international monetary institutions, namely, loans
from the International Monetary Fund, the World Bank, the Asian
Development Bank, the International Agriculture Development Fund and other
international or regional monetary institutions;
(2) Loans from foreign governments, namely, loans provided by foreign
governments in the form of official development assistance to China;
(3) Loans from foreign banks and non-bank financial institutions,
namely, loans from banks, non-bank financial institutions and syndicates
which operate outside China;
(4) Buyer's credit, namely, loans provided by foreign banks offering
export credit for Chinese importing departments or banks to buy equipment
from exporting countries;
(5) Foreign enterprise loans, namely, loans provided by foreign
enterprises that are not financial institutions;
(6) Issuance of foreign currency bonds, which refer to bonds with
denomination values in foreign currencies issued by domestic institutions
on money markets outside China;
(7) International monetary leasing, namely, leases of a fund-raising
nature provided by foreign leasing institutions for domestic institutions;
(8) Delay payment, which refers to a preferential term offered by
foreign exporters to domestic importing departments for the importers to
pay for the goods with a delay of 3 months after the goods have arrived in
China;
(9) Liabilities arising in compensation trade to be repaid directly in
cash, namely, liabilities to be repaid in cash as is stipulated in
compensation trade contracts or liabilities for which repayment is altered
to be in cash instead of in kind (goods) due to certain reason and with
approval, including liabilities to be repaid with export earnings in
foreign exchange.
(10) External debts in other forms, including:
① Foreign currency deposits in domestic monetary institutions by
institutions or individuals abroad;
② Loans obtained by domestic enterprises (including foreign
investment enterprises) from foreign or Chinese-foreign joint-venture
banks which operate in China. Apart from all these, also regarded as
external debts are the following:
① Liabilities transferred into China in various forms by externally
registered institutions, which are to be repaid by domestic institutions;
② External liabilities of Chinese institutions based abroad without
external registration;
③ Foreign loans borrowed by a foreign investment enterprise in the
name of the foreign side of the enterprise to be used as input in funds or
equipment outside the capital investment, which are to be repaid by the
enterprise as is required by a contract signed between the foreign side
and the enterprise or any other legal documents;
④ Liabilities of a foreign debtor for whom a Chinese side has
provided guarantee, and for which the repayment is to be actually made by
the Chinese side;
⑤ Liabilities owned by a wholly foreign-owned enterprise to its
parent company.
Article 3
The State Administration of Exchange Control and its branch offices
are the departments in charge of the registration and administration of
external debts in the country (hereinafter referred to as the registering
departments). The State Administration of Exchange Control takes charge of
the registration of external debts incurred by the ministries and
commissions under the State Council, corporations, banks and head offices
of non-bank financial institutions, which are all based in Beijing, and
its branch offices in localities take charge of the registration of
external debts incurred by local governments, monetary institutions, as
well as units of central departments and head offices of monetary
institutions based in localities.
External debts incurred by a Chinese institution based abroad without
external registration shall be registered by the administration of
exchange control of the locality where the externally based Chinese
institution's parent institution is situated.
Article 4
The registration of external debts is divided into case-by-case
registration and regular registration.
Regular registration applies to external debts incurred by domestic
banks and non-bank financial institutions, and loans offered by foreign
governments and international monetary institutions which fall
respectively under the administration of the Ministry of Foreign Economic
Relations and Trade, the People's Bank of China, the Ministry of
Agriculture and the Bank of China.
Case-by-case registration applies to external debts incurred by
domestic departments other than those governed by regular registration,
and by enterprises (including foreign investment enterprises).
External debts incurred by monetary institutions as entrusted by
enterprises and other institutions are to be registered with the debtors
stipulated in the borrowing contracts handling the procedures for
registration.
Article 5
The procedures for regular registration are as follows:
(1) A debtor unit shall, within 15 days after the first contract on
borrowing is signed, go through registration procedures at the local
administration of exchange control, and receive an External Debts
Registration Certificate (herein-after referred to as the Registration
Certificate) for regular registration.
(2) When new contracts on borrowing are signed or alterations such as
drawing and repayment occur in the debt, a debtor unit shall fill in
monthly a form of the Signing of Contract on External Debts and a Form of
Feedback on the Alterations of External Debts (hereinafter referred to as
the Form of Feedback) registering department within 5 days after the end
of the month.
(3) When a debtor unit needs to open a foreign exchange cash account
with a bank, the unit shall, by submitting the Registration Certificate
and a document approving the opening of the account from the registering
department, go through the necessary procedures for opening a special
foreign exchange cash account relating to external debts (hereinafter
referred to as a special account for external debts) as an appointed bank
with which such an account is opened (hereinafter referred to as the
account opening bank), and send the receipt by mail the following day to
the registering department.
Article 6
The procedures for case-by-case registration are as follows:
(1) The debtor unit shall, within 15 days after a contract on
borrowing is signed, go through the procedures for the registration of
external debts by submitting a duplicate copy of the contract and the
document of approval for the borrowing (such a document of approval is not
necessary for foreign investment enterprises) at the registering
department, and receive a Registration Certificate for case-by-case
registration.
(2) When the borrowed funds are transferred into Chinese territories,
the debtor unit shall, with the remittance instruction and the
Registration Certificate, open a special account for external debts at the
account-opening bank, and go through the procedures for entering the item
into the account.
(3) When due repayment of principal and payment of interest are to be
made, the debtor unit shall, by submitting the Registration Certificate
and the instruction on repaying the principal and paying the interest, get
a document approving the repayment of principal and payment of interest
from the registering department in advance, and go through necessary
procedures at the account-opening bank for the repayment of principal and
payment of interest to be remitted out of the special account for external
debts by submitting the document of approval and the Registration
Certificate to the bank.
(4) After receipts and disbursements are handled and the procedures
for opening an account are implemented, the debtor unit shall fill in the
Form of Feedback in accordance with the instruments of receipts and
disbursements issued by the account-opening bank, and file the following
day the Form of Feedback and a duplicate copy of the certificate of
deposit with the registering department.
(5) A unit incurring a debt in the form of not being transferred into
China, from which no cash in foreign exchange is moved in but for which
repayment of principal and payment of interest are to be remitted out of
China, shall, after the debt has occurred, fill in a Form of Feedback,
and send by mail the following day a duplicate copy of the Form of
Feedback to registering department. When due repayment of principle and
payment of interest are to be made, the debtor unit shall, with the
documents of endorsement by the registration department, go the opening
bank to open a Special Foreign Currency Account for Repayment of Principal
and Payment of Interest Relating to External Debts (herein-after referred
to as special account for the repayment of principal and payment of
interest) with the account-opening bank, and go through necessary
procedures for the remitting of the repayment of principal and payment of
interest.
(6) A unit which deposits the borrowed money outside of Chinese
territories with approval from the State Administration of Exchange
Control or its branch offices shall, through the Form of Feedback, report
to the original registering department on the alterations of the deposit
in each month.
(7) No other accounts are required to be opened when domestic
institutions borrow money from foreign or Chinese-foreign joint venture
banks operating in China, but the domestic institutions shall go through
the procedures for registration and submit the monthly Form of Feedback as
is required by relevant regulations.
(8) When it is necessary for a debtor unit which has received a
Registration Certificate in its own locality to go through the procedures
for opening an account and making repayment of principal and payment of
interest at a bank in another locality, the debtor unit shall, by
submitting the Registration Certificate issued by the registering
department in its own locality, go through the procedures for approving
the repayment of principal and payment of interest as the registering
department in the other locality shall, 3 days after the procedures are
handled, file the duplicate copies of disbursements with the original
registering department.
Article 7
After the last repayment of principal and payment of interest are made
for the debt recorded in the Registration Certificate, the account-opening
bank shall immediately cancel the Special Account for the Repayment of
Principal and Payment of Interest related to the Registration Certificate.
The debtor unit shall return the Registration Certificate within 15 days
to the registering department for cancellation.
Article 8
An account-opening bank shall meet the following requirements:
(1) It must be a domestic bank which has been approved to deal in
foreign exchange;
(2) It can cooperate closely with the registering department in the
supervision over external debts.
The State Administration of Exchange Control and its branch offices
shall appoint account-opening banks in line with the requirements of
business.
Article 9
An account-opening bank shall fulfil the following obligations:
(1) Supervising the use of the accounts. The bank shall ensure that
funds in foreign exchange remitted into the Special Account for External
Debts and the Special Account for the Repayment of Principal and Payment
of Interest are only the funds recorded in the Registration Certificate,
and that funds in foreign exchange deposited in the accounts or
transferred from other accounts can only be used to pay for the equipment
and labour service of the project related to the debt, for the repayment
of principal and payment of interest, or for other usage which has been
approved by the registering department;
(2) Handling the transferring in and repaying of the debts in line
with the Registration Certificate and the document of approval, and filing
the instruments of receipts and disbursements with the registering
department the following day after the procedures are handled;
(3) Supervising external debts under case-by-case registration to
ensure that the transferring in of the loans and the repayment of
principal and payment of interest all go through the Special Account for
External Debts and Special Account for the Repayment of Principal and
Payment of Interest.
Article 10
In the event of any one of the following acts of violating these
Rules, the local administration of exchange control may impose a fine in
RMB on the party concerned, with the amount equivalent to not more than 3
percent of the external debt involved:
(1) Intentionally not to go through or to put off the handling of
procedures for the registration of external debts;
(2) Refusing to submit, or making false registration in, or at least
twice delaying the submission of the Form of Feedback to the
administration of exchange control;
(3) Foreign or altering the Registration Certificate;
(4) The fine shall be imposed on both the debtor and the account for
External Debts or a Special Account for the Repayment of Principal and
Payment of Interest is opened or retained without permission, or when the
repayment of principal and payment of interest are not made out of the
Special Account for the Repayment of Principal and Payment of Interest.
Article 11
The right to interpret these Rules resides in the State Administration
of Exchange Control.
Article 12
These Rules shall go into effect on the day of their promulgation.
1989年11月10日
国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得个人所得税有关问题的通知
国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得个人所得税有关问题的通知
国家税务总局
各省、自治区、直辖市和计划单列市国家税务局：
接中国银行《关于办理代扣代缴储蓄利息所得税有关问题的请示》（中银零〔1999〕159号），经研究，现将外籍个人和港澳台居民个人储蓄存款利息所得个人所得税的有关问题通知如下：
一、根据《维也纳外交关系公约》的有关规定，外国驻华使领馆外交官及有相当于外交官身份的人员在中国境内储蓄机构取得的储蓄存款利息所得，不属于该公约规定的免税范围，应征收储蓄存款利息所得个人所得税。
二、外国居民取得的储蓄存款利息所得，可以享受有关税收协定规定的限制税率待遇，但须按有关规定填报《外国居民享受避免双重征税协定待遇申请表》。1999年11月1日对个人储蓄存款利息所得开始征税后，取得储蓄存款利息所得的外国居民由于种种原因未能填报《外国居
民享受避免双重征税协定待遇申请表》的，自1999年11月1日至2000年10月31日止，可凭其护照或其他有效证件及居民国税务主管当局为其签发的居民证明，直接向储蓄机构办理享受税收协定待遇手续。储蓄机构审核，并将有关情况进行详细记录或留存有关证件的复印件后
，直接按协定规定的限制税率代扣税款。从2000年11月1日起，外国居民享受税收协定待遇，必须按要求填报《外国居民享受避免双重征税协定待遇申请表》。
三、对非税收协定缔约国的居民和港澳台居民个人，取得的储蓄存款利息所得，应依照国务院《对储蓄存款利息所得征收个人所得税的实施办法》规定的税率征收税款。
附件：我国对外签订已生效避免双重征税协定关于利息所得适用税率一览表
我国对外签订已生效的避免双重征税
协定关于利息所得适用税率一览表
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
｜ 序号 ｜ 国家 ｜ 生效日期 ｜ 协定税率 ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 1 ｜ 日本 ｜1984．6．26 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 2 ｜ 美国 ｜1986．11．21｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 3 ｜ 法国 ｜1985．2．21 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 4 ｜ 英国 ｜1984．12．23｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 5 ｜ 比利时 ｜1987．9．11 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 6 ｜ 德国 ｜1986．5．14 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 7 ｜ 马来西亚 ｜1986．9．14 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 8 ｜ 挪威 ｜1986．12．21｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 9 ｜ 丹麦 ｜1986．10．22｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 10 ｜ 新加坡 ｜1986．12．21｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 11 ｜ 芬兰 ｜1987．12．18｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 12 ｜ 加拿大 ｜1986．12．29｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 13 ｜ 瑞典 ｜1987．1．3 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 14 ｜ 新西兰 ｜1986．12．27｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 15 ｜ 泰国 ｜1986．12．29｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 16 ｜ 意大利 ｜1989．11．14｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 17 ｜ 荷兰 ｜1988．3．5 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 18 ｜ 捷克 ｜1987．12．23｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 19 ｜ 波兰 ｜1989．1．7 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 20 ｜ 澳大利亚 ｜1990．12．28｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 21 ｜ 保加利亚 ｜1990．5．25 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 22 ｜ 巴基斯坦 ｜1989．12．27｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 23 ｜ 科威特 ｜1990．7．20 ｜ 5％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 24 ｜ 瑞士 ｜1991．9．27 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 25 ｜ 塞普路斯 ｜1991．10．5 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 26 ｜ 西班牙 ｜1992．5．20 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 27 ｜ 罗马尼亚 ｜1992．3．5 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 28 ｜ 奥地利 ｜1992．11．1 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 29 ｜ 巴西 ｜1993．1．6 ｜ 15％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 30 ｜ 蒙古 ｜1992．6．23 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 31 ｜ 匈牙利 ｜1994．12．31｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 32 ｜ 马耳他 ｜1994．3．20 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 33 ｜ 卢森堡 ｜1995．7．28 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 34 ｜ 韩国 ｜1994．9．27 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 35 ｜ 俄罗斯 ｜1997．4．10 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 36 ｜ 印度 ｜1994．11．19｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 37 ｜ 毛里求斯 ｜1995．5．4 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 38 ｜ 白俄罗斯 ｜1996．10．3 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 39 ｜斯洛文尼亚 ｜1995．12．27｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 40 ｜ 以色列 ｜1995．12．22｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 41 ｜ 越南 ｜1996．10．18｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 42 ｜ 土耳其 ｜1997．1．20 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 43 ｜ 乌克兰 ｜1996．10．18｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 44 ｜ 亚美尼亚 ｜1996．11．28｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 45 ｜ 牙买加 ｜1997．3．15 ｜ 7．5％｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 46 ｜ 冰岛 ｜1997．2．5 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 47 ｜ 立陶宛 ｜1996．10．18｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 48 ｜ 拉脱维亚 ｜1997．1．27 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 49 ｜ 乌兹别克 ｜1996．7．3 ｜ 10％ ｜
｜－－－－｜－－－－－－｜－－－－－－－－－－｜－－－－－－｜
｜ 50 ｜ 南斯拉夫 ｜1998．1．1 ｜ 10％ ｜
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
1999年10月25日
