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.


四川省人民政府


四川省技术成果作价出资入股暂行管理办法
四川省人民政府



第一条 为了加速科技进步，促进科技成果转化为现实生产力，推动经济建设和社会发展，特制定本办法。
第二条 本办法所称的技术成果是指利用科学技术知识、信息和经验作出的产品、工艺、原材料及技术改进方案等，包括专利技术和非专利技术。
第三条 鼓励以技术成果作价出资入股、参与收益分配。以技术成果作价出资入股额一般不得超过有限责任公司注册资本的百分之二十。以高新技术成果作价出资入股，作价总金额不得超过公司注册资金的百分之三十五。
第四条 技术成果作价出资入股者应对该项技术成果合法享有作价出资入股的处分权利，应保证受让方对该项技术成果的财产权可以对抗任何第三人。
第五条 以技术成果作价出资入股者应当与其他出资者协议约定该项技术成果使用的范围、技术成果出资入股者对该项技术保留的权利范围以及违约责任等。
第六条 作价出资入股的技术成果须经工商行政管理部门登记注册，由省科技行政管理部门委托的具有技术成果评估资格的评估机构评估作价。国有资产评估结果依法须由国有资产行政管理部门进行确认并办理确认手续。
第七条 作价出资入股的高新技术成果应属于国家和省颁布的高新技术并经省科技行政管理部门认定。
第八条 作价金额超过公司注册资本百分之二十的高新技术成果，需提交下列文件，报省级科技行政管理部门给予认定：
（一）技术成果作价出资申请书，需载明技术成果的权利状态，使用权出让情况及其实施效果；（二）技术成果作价出资人对该项成果享有权利的证明文件，包括专利证书、软件登记证书、植物新品种登记证书、专利权受让合同、技术合同等有关法律文件；（三）技术成果入股协议书
，以及公司实施该项成果的立项批文或投产计划；（四）技术成果价值评估报告和确认书；（五）科技管理部门要求提供的其他文件。
第九条 高新技术成果作价出资入股经科技行政管理部门审查认定后，公司股东应就出资入股金额达成协议，并将该项技术成果及与之相当的出资额写入章程。
第十条 技术成果出资入股者在公司成立后，应当根据出资协议，办理技术成果的权利转移手续，提供技术资料，并协助技术成果的应用实施。违反协议约定，不履行技术成果交付义务，或超出协议约定保留的技术成果权利范围使用该成果的，应当向其他出资者承担违约责任。
第十一条 公司股东应当根据国家关于公司设立登记或变更登记的规定，持省级以上科技行政管理部门出具的有关技术成果出资入股的审查认定文件和其他文件（其中涉及国有资产的，应提交国有资产管理部门出具的产权登记证和有关文件），到工商行政管理机关办理公司设立登记或
变更登记。
第十二条 技术成果作价出资入股的评估人员、有关审核和登记人员应当为技术成果作价出资入股者保守技术秘密和商业秘密。
第十三条 对作价出资入股技术成果作出突出贡献的科技人员，可享有不高于该技术成果所占股份中百分之五十的份额。
第十四条 股份制科技企业的股权可向本单位职工有偿转让，向高层管理人员和科技人员有偿转让的股权视其对企业的贡献，可高于普通职工的三至十倍。
第十五条 科技企业改组为股份制企业时，对原企业的创办和发展作出过突出贡献，起着不可替代作用的科技人员和管理人员，经职工大会通过，国有科技企业经主管部门批准，可享有不低于原企业净资产中无形资产百分之二十的股份。
第十六条 鼓励科技人员为自己研究开发的技术成果或本单位研究开发的技术成果寻求技术转让和技术入股，单位可将转让收入或股份的百分之十至百分之三十奖励给寻求技术转让、技术入股的科技人员。
第十七条 鼓励省外、境外、国外单位或个人以技术成果向我省内企业入股，股份比例由技术出让方和受让方商定。
第十八条 以技术成果向有限责任公司出资入股的，中外合资经营企业、中外合作经营企业中外双方以技术成果投资或提供合作条件的，适用本办法。
第十九条 本办法由省科委负责解释。


1998年4月20日