民政部关于做好国际救灾援助工作有关问题的通知
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民政部关于做好国际救灾援助工作有关问题的通知
民政部关于做好国际救灾援助工作有关问题的通知
民政部
各省、自治区、直辖市民政厅（局）：
最近，一些地方发生自然灾害后，未经批准，擅自向境外通报、夸大灾情，寻求援助。接待境外赴灾区考察人员时，大吃大喝，铺张浪费，在境内外造成了极其不良的影响。国务院领导对此非常重视，要求民政部向各地重申有关规定，制止混乱现象，使接受国际救灾援助工作有序地进
行。为此，现就争取和接受国际救灾援助工作中的有关问题通知如下：
一、各地不得自行向境外通报灾情。各级政府要认真贯彻执行民政部、经贸部、铁道部《印发〈关于在接受国际救灾援助中分情况表明态度的请示〉的通知》（民〔1988〕农字28号）精神，从严掌握对外发布灾情的渠道。各级民政部门要严格对外通报灾情纪律，未经民政部批准
，任何部门、单位和个人均不得擅自对境外（包括外国政府、国际组织、国际新闻机构，港、澳、台地区及其他境外组织和个人）通报灾情。荒情一律不得对外提供。
二、发布灾情必须实事求是。各级民政部门要认真做好查灾、计灾、核灾工作，提高灾情发布的准确性。各地经批准后发布的灾情，应以实际情况为根据，客观、准确，不得弄虚作假，夸大灾情。在通报灾情的同时，要客观、全面宣传党和政府、解放军及灾区群众在抗灾救灾工作中的
成绩。
三、各地不得擅自联系、申请国际救灾援助。未经民政部批准，各地不得以任何名义和方式主动呼吁、申请国际救灾援助。外国政府、国际组织或个人主动给予灾区的人道主义救灾援助，如无政治、经济、宗教目的或其它附加条件，各地可自行接收，但须逐级上报至民政部备案。
四、要按规定从俭接待境外赴灾区考察人员。如需境外人员赴灾区考察、求援，邀请单位应将所邀人员的身份、背景、所赴地区等有关材料报民政部，经批准后再赴灾区。接待境外人员要有礼有节，言行谨慎，遵守外事纪律。要有计划、有针对性，确定好路线，选择好地点。吃、住、
行都要从俭，严禁大吃大喝，铺张浪费，赠送贵重物品。不准安排观光游览，如外方提出要求，应婉拒或请其费用自理。各地向外方提供的材料、影像制品必须经过审查，并逐一登记备案。
各地要结合本地实际，认真贯彻落实本通知精神，切实做好国际救灾援助工作。各级民政部门要积极向社会各界宣传、解释国际救灾援助工作的方针、政策，严格按规定办事。对违反本通知精神的行为，要坚持予以纠正，及时消除不良影响。
1995年9月14日
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厦门市人民政府关于颁布《厦门市实行全员劳动合同制规定》和《厦门市劳动合同管理办法》的通知
厦门市人民政府关于颁布《厦门市实行全员劳动合同制规定》和《厦门市劳动合同管理办法》的通知
厦门市人民政府
各县、区人民政府，市直各委、办、局：
《厦门市实行全员劳动合同制规定》和《厦门市劳动合同管理办法》已经市政府同意，现予颁布，请遵照执行。
附：厦门市实行全员劳动合同制规定
第一条 为培育劳动力市场和完善企业劳动人事制度，推动现代企业制度的建立，根据《厦门经济特区劳动管理条例》和国家有关规定，制定本规定。
第二条 本规定适用于厦门市范围内的所有企业及其职工。
第三条 厦门市范围内的所有企业实行全员劳动合同制。本办法所称全员劳动合同制，是指企业和全体职工在平等自愿、协商一致的基础上，依法签订劳动合同确定劳动关系，明确双方权利和义务，并实施规范化管理的劳动制度。
第四条 企业中的所有就业人员统称企业职工，在企业内部取消干部与工人，取消固定工、合同制工、临时工的身份界线。
取消职工不同所有制身份界线。职工可以在国有、集体、私营、外商投资企业等企业间流动。
第五条 企业自行确定合理的机构设置、人员编制、劳动定额、工作岗位以及上岗条件和工作规范；企业应对职工进行岗位考核，根据职工能力择优上岗。
第六条 企业与职工应当订立劳动合同。劳动合同应以书面形式订立。劳动合同由企业法定代表人或法定代表人授权的企业代表与聘用上岗职工依法签订。签订后七日内送劳动行政部门备案。
原合同制工与企业签订的劳动合同在合同期限内的，可不再重新签订。
第七条 劳动合同的期限分为有固定期限、无固定期限和以完成一定的工作为期限。
第八条 职工因工伤、患职业病部份丧失劳动能力的，要求订立无固定期限的劳动合同，企业应与其签订无固定期限的合同；
职工在同一企业连续工作满十年以上的，当事人双方同意订立无固定期限的劳动合同，可以订立无固定期限的劳动合同。
第九条 对于不愿签订劳动合同的原干部、固定工，允许其在三个月内自找单位或自谋出路，三个月期满，企业可予以辞退。
第十条 对于未被聘用的原干部、固定工，企业采取下列办法妥善安置：
（一）组织职业培训，进行转岗或再上岗；
（二）兴办第三产业，进行安排；
（三）对老职工可采取离岗不离厂，厂内退休退养办法进行安置。
按上述办法无法安置的，可到劳动或人事部门举办的职业中介机构登记，重新推荐就业。同时鼓励这些职工自谋职业或自愿组织起来就业。
第十一条 企业有权根据劳动技能、劳动责任、劳动条件、劳动强度等要素自主确定工资分配，按岗定酬、易岗易酬。
企业有权根据本企业经济能力，依法自主确定企业职工的福利待遇。
第十二条 企业和职工应按有关规定参加社会保险。
第十三条 企业应依法建立和完善规章制度，维护职工的合法权益。
第十四条 企业根据本规定制定实施方案，方案须经职工大会、职工代表大会通过，并报劳动行政部门备案。
第十五条 本规定由市劳动局组织实施，各有关部门应配合执行。
第十六条 本规定由市劳动局负责解释。
第十七条 本规定自颁布之日起施行。
附：厦门市劳动合同管理办法
第一条 为加强劳动合同管理，保护劳动合同双方当事人的合法权益，维护正常的生产、工作秩序，根据《中华人民共和国劳动法》、《厦门经济特区劳动管理条例》（以下简称《条例》）以及国家的有关劳动规定，制定本办法。
第二条 本办法适用于厦门市范围内的企业、个体经济组织（以下统称用人单位）和与之形成劳动关系的职工。
第三条 订立劳动合同必须坚持平等自愿、协商一致的原则。依法签订的劳动合同受国家法律保护，双方必须严格履行。
第四条 劳动合同的管理机关为各级劳动行政部门。
第五条 职工上岗前，用人单位与职工应依法以书面形式订立劳动合同。劳动合同必须由职工本人与用人单位的法定代表人或法定代表人授权的用人单位代表签订。
劳动合同的内容必须符合《条例》的规定，并符合劳动行政部门规定的格式。
第六条 劳动合同的期限分为：
（一）有固定期限；
（二）无固定期限；
（三）以完成一定的工作为期限。
第七条 劳动合同可以约定试用期，试用期最长不得超过六个月。
第八条 劳动合同未变更的，用人单位不得安排职工从事合同规定以外的工作，但属下列情形之一的除外：
（一）发生事故或灾害，需要及时抢修或救灾；
（二）因工作需要确需调整其工种、岗位、任务的临时性调动，以及临时外派工作。
第九条 劳动合同双方当事人在合同期限届满时，经协商同意，可以续订劳动合同。续订劳动合同应在劳动合同期限届满前一个月提出。
第十条 双方应在劳动合同终止、解除后十五天内办妥有关终止、解除劳动合同手续，企业应按《条例》规定发给职工补助费。
无正当理由不按规定的时间办理终止、解除劳动合同手续，给对方造成经济损失的，应赔偿损失。
第十一条 劳动合同当事人一方因过错不能履行或不能完全履行劳动合同的，另一方有权要求履行或者采取补救措施，造成另一方经济损失的，受损失一方有权要求赔偿损失；如属双方过错，由双方分别承担各自应负的违约责任。
第十二条 劳动合同当事人可以在劳动合同中约定一方违反劳动合同时，应向另一方支付一定数额的违约金；也可以约定对于违反劳动合同而产生的损失赔偿额的计算方法。双方没有约定的，根据造成的后果和责任大小，支付违约金或赔偿损失。
第十三条 由用人单位出资培训的职工擅自离职的，应按签订的协议赔偿培训费；没有协议的，按以下标准赔偿：（合同期限－服务期限）÷合同期限×培训费用×（30％～70％）。培训费用包括：学费、资料费、住宿费、车旅费、制装费及公杂费。
第十四条 劳动合同当事人因下列事件造成不能履行合同的全部或者部分义务的，免除其全部或部分责任：
（一）各类自然灾害；
（二）战争；
（三）用人单位因国家压缩指令性生产计划或基本建设计划。
不能履行劳动合同义务的当事人一方，应当及时通知另一方，以减轻可能给另一方造成的损失，并在合理的期限内提供有关证明。
第十五条 用人单位与职工签订劳动合同或劳动合同变更、续订，用人单位必须于签订之日起七日内，报劳动行政部门备案，并附职工花名册一式四份。对不平等、不合法的劳动合同条款，劳动行政部门有权责令劳动合同当事人限期改正。
第十六条 劳动行政部门应建立劳动合同管理制度，依法进行劳动合同备案审查和劳动监察。
区、县劳动行政部门负责该区、县所属的用人单位的劳动合同的管理；其他用人单位由市劳动局或其委托的区、县劳动行政部门负责。
第十七条 违反本办法，不签订劳动合同或劳动合同不按时签订、不按时报劳动行政部门备案的，由劳动行政部门责令补签或责令限期报备，并按用工人数每人每月五十元处以罚款。
第十八条 国家机关、事业组织、社会团体和与之建立劳动合同关系的职工，依照本办法执行。
第十九条 本办法由市劳动局负责解释。
第二十条 本办法自颁布之日起施行。
1994年10月20日
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)
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.
