海关总署


中华人民共和国海关对沿海开放地区进出境货物的管理规定(附英文)

1989年2月15日，海关总署令第5号

第一条 为了促进沿海开放城市和沿海经济开放区的发展，根据《中华人民共和国海关法》和国家对沿海开放城市、沿海经济开放区的有关政策法规，制定本规定。
第二条 本规定适用于经国家批准的沿海开放城市和沿海经济开放区（以下简称“开放市、区”）。
（一）“沿海开放城市”，指天津、上海、大连、秦皇岛、烟台、青岛、连云港、南通、宁波、温州、福州、广州、湛江和北海十四个沿海港口城市的市区及经国务院批准享受沿海开放城市待遇的其它城市的市区。
（二）“沿海经济开放区”，指长江三角洲、珠江三角洲、闽南厦漳泉三角地区和辽东半岛、胶东半岛及沿海其他地区规定范围内开放市的市区、重点县的城关区（或经省、自治区、直辖市人民政府批准的重点工业卫星镇），以及安排以发展出口为目标的、利用外资建设的农业技术引进项目、农产品生产基地和农产品初级加工厂的上述市、县所辖农村。
第三条 开放市、区内从事进出口业务的外贸企业、生产企业，应持国家规定的主管部门的批准证件向海关办理注册登记手续。
第四条 开放市、区进出口的货物，应当由收发货人或其代理人填写进出口货物报关单如实向海关审报，并按国家规定交验进出口许可证件和其他有关单证。
第五条 本规定第三条所述企业对经批准减免税的进出口货物应该建立专门帐册，定期向海关报告有关货物的使用、销售、加工、出口、库存等情况。有条件的企业经海关批准可以建立保税仓库或保税工厂，海关按保税仓库或保税工厂的管理办法进行管理。
海关认为必要时，可以向有关企业或工业卫星镇派驻关员，办理有关进出口货物的海关手续，并进行实际监管。有关企业和工业卫星镇应当提供必要的办公场所和方便条件。
第六条 开放市、区的单位或企业进出口下列货物，其关税和工商统一税（或产品税、或增值税）可享受以下优惠：
（一）外商投资企业（包括中外合资经营企业、中外合作经营企业和外商独资经营企业）作为投资（包括追加投资）进口的用于本企业生产和管理的设备、建筑器材；为生产出口产品所实际耗用的进口原材料、元器件、零部件、包装物料等；上述企业在其投资总额以内进口自用、合理数量的交通工具、办公用品；投资的外商和国外技职人员进口安家物品和自用、合理数量的交通工具，予以免税。
外商投资企业的产品出口（不含国家限制出口产品）时，免征出口税。
对沿海开放城市外国企业常驻机构进口自用办公用品和交通工具，在合理数量范围内，也可予以免税；
（二）为进行现有企业技术改造，进口国内暂不能生产或不能保证供应的关键设备、仪器仪表和其他必需器材，不论外汇来源，一九九○年以前予以免税；
（三）沿海经济开放区规定范围内的开放市、县所辖农村，为安排发展出口农业产品加工项目所需进口的种子、种苗、种畜、饲料、动植物保护药物，耕作、种植、养殖和农产品加工机具以及其他必需的技术装备，不论外汇来源，一九九○年以前，予以免税。
第七条 开放市、区内进口的减免税物资只限于本单位本项目使用，未经主管部门批准并办结海关手续，不得擅自转让、出售或移作他用。
第八条 开放市、区使用免税进口料件加工装配的制成品应复运出口。
前款制成品经批准转内销时，有关企业应当事先向海关申报，经海关核准后，按规定补办进口手续，海关对其所含免税进口料件补征税款。
第九条 加工出口项目进口料件或加工后的半成品需转厂加工时，必须在海关监管下进行，并按海关有关规定办理。
第十条 开放市、区进出口的货物属国家限制进出口和实行许可证管理的商品，按照国家的有关规定办理。
第十一条 凡违反本规定或海关其他规定的走私行为及违反海关监管规定的行为，由海关依照《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十二条 本规定自一九八九年四月一日起实施。

PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FORTHE CONTROL OF GOODS ENTERING AND LEAVING THE COASTAL OPENING CITIES ANDAREAS

(Promulgated on February 15, 1989 by Decree No. 5 of the CustomsGeneral Administration)

Whole Doc.
Article 1
These Regulations are formulated pursuant to "The Customs Law of the
People's Republic of China" and relevant policies, laws and regulations
for the coastal opening cities and coastal economic opening areas to
promote the development of the opening cities and economic opening areas.
Article 2
These Regulations are applicable to the State-approved coastal
opening cities and coastal economic opening areas (hereinafter referred to
as opening cities and areas).
(1) "The coastal opening cities" refer to the city proper of the 14
coastal port cities such as Tianjin, Shanghai, Dalian, Qinhuangdao,
Yantai, Qingdao, Lianyungang, Nantong, Ningbo, Wenzhou, Fuzhou, Guangzhou,
Zhanjiang and Beihai, and the proper of other cities that enjoy the status
of a coastal opening city as approved by the State Council.
(2) "The coastal economic opening areas" refer to the Yangtze River
Delta, the Pearl River Delta, the Xiamen- Zhangzhou-Quanzhou Triangular
Area in South Fujian, the Liaodong and Jiaodong peninsulas, the proper of
the opening cities in the defined domain of other regions in the coastal
areas, the areas just outside a city gate of key counties (or key
industrial satellite townships approved by the people's government of a
province, an autonomous region or a municipality directly under the
central government), and villages governed by the above-said cities and
counties where agricultural technologies are imported through foreign-
funded projects for the development of export and where there are bases
for producing agricultural products and factories for the processing of
primary agricultural products.
Article 3
Foreign trade enterprises and production enterprises engaging in
import and export business in the opening cities and areas shall register
with the Customs authorities with documents approved by departments in
charge designated by the State.
Article 4
For goods leaving or entering the opening cities or areas,
consignors, consignees or their agents shall fill out declaration forms
and declare accurately to the Customs and hand in import and export
licences or other documents, bills or certificates for check-up in
accordance with State-prescribed regulations.
Article 5
Enterprises should keep special account books for goods imported or
exported that have been authorized exemption or reduction of tax, and
regularly report to the Customs on the use, marketing, processing, export
and storage of the relevant goods. Bonded warehouses or factories may be
established by qualified enterprises with the approval of the Customs, and
the bonded warehouses and factories shall be controlled by the Customs
according to regulations.
When necessary, the Customs may send officials to relevant
enterprises or industrial satellite townships to handle Customs procedures
for goods imported or exported and exercise actual control over them.
Relevant enterprises and industrial satellite townships shall provide the
Customs with places and facilities necessary for handling official
business.
Article 6
For the following goods imported or exported by units or enterprises
in the opening cities or areas, preferences are offered in connection with
tariffs and industrial and commercial consolidated tax (or product tax or
value-added tax):
(1) Imported equipment and building materials for production and
management as investment (including additional investment) by foreign
investment enterprises (including Chinese-foreign equity joint ventures,
contractual joint ventures and wholly foreign-owned enterprises); imported
raw materials, parts, components, and packing materials which are actually
used for the production of exports; reasonable amount of means of
transport and office equipment imported by the above-said enterprises for
their own use with expenses defrayed from their investment; household
appliances and reasonable amount of means of transport imported by foreign
investors and foreign technicians and staff members for their own use are
exempted from tax.
Exports (except products of which export is restricted by the State)
of foreign investment enterprises are exempted from tax.
Reasonable amount of office equipment and means of transport imported
by resident offices of foreign enterprises in the coastal opening cities
for their own use are exempted from tax.
(2) Key equipment, instruments and meters and other necessary
equipment imported for the technological renovation of the existing
enterprises, that China cannot produce for the time being or cannot ensure
their supply, are exempted from tax before 1990 regardless of the sources
of foreign exchange.
(3) In villages governed by opening cities and counties in the
defined domain of the coastal economic opening areas, seeds, seedlings,
breeding stocks, feeds, pesticides and medicines for the protection of
plants and animals, machines and tools for farming, planting, breeding,
agricultural product processing appliances and other necessary technology
and equipment imported for the development of the processing projects for
the exporting of agricultural products are exempted from tax before 1990
regardless of the sources of foreign exchange.
Article 7
Imported materials of the opening cities and areas with the exemption
or reduction of tax are used by projects and units only and cannot be
transferred, sold or used for other purposes without authorization of
departments in charge and after Customs procedures have been wound up.
Article 8
In the opening cities and areas, manufactured products processed or
assembled with imported materials, parts and components that are exempted
from tax shall be re-exported.
When the manufactured products referred to in the preceding section
of this Article are switched to be sold in the home market upon approval,
enterprises concerned shall report to the Customs authorities in advance
and go through import procedures according to regulations. Meanwhile the
Customs shall levy the exempted tariffs on materials, parts and components
imported.
Article 9
Import of materials, parts and components for export-oriented
processing projects or the transfer of processed semi-manufactured
products to another factory for processing shall be carried out under the
supervision and control of the Customs and shall be handled according to
the Customs regulations.
Article 10
Goods imported or exported in the opening cities and areas of which
the import and export are restricted by the State or governed by the
licence regulations of the State shall be handled according to the State
regulations.
Article 11
Smuggling acts in violation of these Regulations and other
stipulations of the Customs and other acts violating the supervision and
control stipulations of the Customs shall be dealt with according to "The
Customs Law of the People's Republic of China" and other relevant laws and
regulations.
Article 12
These Regulations shall go into effect on April 1, 1989.


国家工商行政管理局


国家工商行政管理局关于贯彻执行《国务院办公厅转发财政部关于工商行政管理部门实行收支两条线管理后经费保障意见的通知》的通知
国家工商行政管理局




各省、自治区、直辖市及计划单列市工商行政管理局：
近日，《国务院办公厅转发财政部关于工商行政管理部门实行收支两条线管理后经费保障意见的通知》（国办发〔1999〕56号，以下简称《通知》）已经下发。请各单位结合本地实际，认真遵照执行。现就有关问题通知如下。
一、认真学习贯彻《通知》，全面推进“收支两条线”规范化管理
近年来，全国各级工商行政管理机关在当地党委、政府的领导下，在财政部门的大力支持下，积极贯彻执行“收支两条线”管理的有关规定，采取了一系列行之有效的措施，取得了阶段性成果。但是，工商行政管理部门实行“收支两条线”管理后的经费保障问题，从财政预算的安排上
没有很好解决，在一定程度上影响了“收支两条线”管理的继续深入。国务院办公厅转发财政部《关于工商行政管理部门实行收支两条线管理后经费保障的意见》，对各地工商行政管理部门贯彻落实“收支两条线”规定后，正确解决经费保障问题将起到重要的作用。各级工商行政管理机关
要认真学习贯彻《通知》精神，按照《通知》要求，规范财务收支行为，做好行政性收费管理和支出管理的各项工作，尽快纠正收入分成，甚至采用截留、坐支等不正确的方式解决经费保障问题的行为，做到规范管理，依法理财，全面推进“收支两条线”规范化管理。
二、积极配合财政部门，制定切实可行的经费保障具体实施办法，保证经费有效供给
各省、自治区、直辖市及计划单列市工商行政管理局要根据《通知》精神，结合工商行政管理部门的实际情况，积极与省级财政部门协调，尽快制定适合本地区的经费保障实施办法，逐步建立稳定有效的经费保障机制。要在收支逐步脱钩的基础上，将工商行政管理部门的各项收支纳入
财政预算，特别是要将工商行政管理部门的支出，列入省级财政的支出预算基数，切实保障经费的有效供给。要按照《通知》要求，坚持预算内外资金结合使用的原则，合理编制年度预算，有计划地使用财政资金，同时要积极配合财政部门，注意及时分析解决预算执行过程中遇到的问题，
以保证工商行政管理各项工作的经费需要。
三、坚持勤俭办事原则，合理调整支出结构，提高资金使用效益
各级工商行政管理机关要继续发扬艰苦奋斗的传统，树立勤俭办事、“过紧日子”的思想，在经费的安排和使用过程中精打细算，合理安排支出，统筹使用。在审批项目和安排经费时，要依据有关法规和政策，在充分调查研究的基础上统筹安排。当前要在保证人员经费的基础上，重点
保证市场监管和行政执法的各项经费，同时要适当集中资金加快基层建设。要压缩机关会议、差旅等行政消耗性开支，按照有关规定严格控制小汽车、手持电话等物品的支出，坚决禁止讲排场、讲阔气、铺张浪费行为，将有限的资金使用到切实需要经费的项目上和工作中，提高资金的使用
效益。
四、充分发挥省级工商行政管理局财务管理部门的职能作用，加强财务监督
省以下工商行政管理实行垂直管理后，省、自治区、直辖市及计划单列市（以下简称省级）以下工商行政管理部门将实行由省级“统一管理，分级负责”的财务管理体制，省级以下工商行政管理部门的经费也将由省级工商行政管理局财务管理部门统一管理。工商行政管理系统财务体制
的变化迫切要求省级工商行政管理局财务管理部门调整工作重点，充分发挥对全省财务经费统一管理的职能，在统筹调配全省经费的同时，要切实加强对全系统的财务监督管理。要尽快健全监督管理制度，建立监督管理的有效机制，以及各项经费使用事前、事中、事后的全程监督为重点，
结合定期或不定期的检查抽查，运用专项财务检查、审核批复年度预决算等手段，加强对省级以下财务管理部门的监督检查。同时要健全各级财务管理工作的岗位责任制，建立层层抓落实、人人尽责任的工作责任机制。要积极配合省级财政、审计等部门的监督检查，及时纠正财务预决算和
收支管理中的不规范行为。对各类违规违纪的行为一定要认真追究，对违法违纪的工作人员要坚决查处，决不姑息迁就，触犯刑律的要移交司法机关处理。



1999年7月9日