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)
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.
山西省农林特产税征收管理办法
山西省人民政府
山西省农林特产税征收管理办法
山西省政府
第３９号
第一条 为适应社会主义市场经济发展的需要，促进高产优质高效农业的全面协调发展，根据国家有关规定，结合本省实际情况，制定本办法。
第二条 凡从事农林特产生产，取得农林特产收入的单位和个人，均为农林特产税的纳税人，应按本办法交纳农林特产税。
第三条 农林特产税征收的项目为：
（一）水产养殖收入，包括水生植物、淡水养殖、滩涂养殖等产品的收入；
（二）水果收入，包括苹果、梨、葡萄、红枣、红果及其他水果的收入；
（三）果用瓜收入，包括西瓜、甜瓜及打瓜子等产品的收入；
（四）原木收入；
（五）核桃、花椒、花卉收入；
（六）其他农林特产品收入，包括苗木、中药材、桑等产品的收入。
第四条 农林持产计税收入，按当年实际产量，以当地收购部门的中等收购价格（或产地批发价格）计算。当年实际产量不好确定的产品，可按当年实际销售收入计算。
第五条 农林特产收入实行全省统一比例税率：
（一）淡水养殖和滩涂养殖等产品收入为百分之八；
（二）水果收入百分之十，其中苹果收入百分之十二；
（三）果用瓜收入百分之八；
（四）原木收入百分之七；
（五）核挑、花椒、花卉收入百分之八；
（六）其他应税产品收入百分之五。
第六条 各种农林特产品应随同正税征收百分之十的地方附加，附加收入全部留归县级财政。
第七条 农林特产税的免征范围是：
（一）新开发荒坡、荒山、荒地、滩涂、水面从事农林将产（不包括果用瓜类）生产的，从有收益之年起，免征一至三年；
（二）经县级以上人民政府批准，农业科研单位和农业院校从事科学实验取得的农林特产收入；
（三）学校勤工俭学取得的农林特产收入；
（四）村民个人房前屋后的零星树木收入。
农村贫困地区的贫困户纳税确有困难的，经县级人民政府批准，适当给予减免照顾。
除前二款规定的减免范围外，任何单位和个人不得擅自决定减税、免税或暂缓征税。
第八条 农林特产税由各级财政部门直接组织征收，对国家收购的大宗农林特产品，财政部门可委托收购部门代征。
第九条 农林特产税收入全部列入县级预算，作为固定收入，其中百分之六十用于建立农业发展基金，扶持粮食和农林特产生产的发展。
第十条 违反本办法，有抗税、偷税、漏税、欠税行为的，依照《中华人民共和国税收征收管理法》的有关规定处罚，构成犯罪的，依法追究刑事责任。
第十一条 本办法由山西省财政厅负责解释。
第十二条 本办法自一九九三年夏征期起施行。一九八九年省人民政府发布的《山西省农林特产农业税征收管理实施办法》同时废止。
1993年4月9日
