海关总署 财政部 对对外贸易经济合作部


关于中外合作经营企业进出口货物的监管和征免税规定（附英文）

1984年1月31日，海关总署、财政部、对外经贸部

第一条 为了鼓励外国公司、企业和其他经济组织或个人来中国举办中外合作经营企业，引进先进技术设备，并向国家需要优先发展的行业投资，特制定本规定。
第二条 中外合作经营企业应持凭经国务院各部、委或省、市、自治区主管部门的批准文件、工商管理部门核发的营业执照以及经批准执行的合作双方签订的合同（或协议，下同），向所在地或分管地海关（以下简称主管海关）登记备案。
第三条 中外合作经营企业的货物进出口时，应持凭经主管海关登记、签印的合同，并填写《进（出）口货物报关单》向进、出口地海关申报。属于国家规定需申领进（出）口许可证的货物，还应向海关递交进（出）口许可证，由海关查验。
第四条 中外合作经营企业按照批准的合同作为外商投资或追加投资进口的物资，按照以下规定征免税：
（一）中外合作为开采海洋石油进口直接用于勘探、开发作业的机器、设备、备件和材料，以及为制造开采作业用的机器、设备所需进口的零部件和材料，按照国务院批准的《关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定》予以免征进口关税和工商统一税。
（二）凡属能源开发，铁路、公路、港口的基本建设，工业，农业，林业，牧业，养殖业，深海渔业捕捞，科学研究，教育以及医疗卫生方面的中外合作经营企业，按照合同规定进口先进的、国内不能供应的机器设备以及建厂（场）和安装、加固机器设备所需材料，免征进口关税和工商统一税。
（三）中外合作建造的旅游旅馆进口的建筑材料、建馆的附属设备、作为建筑工程一部分的室内电器设备和其他必需用品，按照经国务院批准的《关于吸收侨资、外资建设旅游旅馆进口物资征免税的规定》免征或减征进口关税和工商统一税。
（四）中外合作经营的商业、饮食业、照相业和其他服务业、维修中心、职业培训、客货汽车运输、近海渔业捕捞以及其他行业进口的货物，应照章征收进口关税和工商统一税。
（五）对于外商投资进口的生活用品、办公用品、非生产性交通工具，以及属于国家限制进口的物品，除符合《关于吸收侨资、外资建设旅游旅馆进口物资征免税的规定》予以减免税的以外，均应照章征收进口关税和工商统一税。
第五条 第四条中（一）、（二）、（三）款规定对中外合作经营企业准予免税或减税进口的机器设备和其他物资，应于进口前向主管海关办理减、免税申请手续，由主管海关核发减免税证明，进口地海关凭证明予以减、免税。
第六条 中外合作经营企业专为加工外销产品而从国外进口的原材料、元器件、零部件、辅料和包装物料（以下简称进口料、件），免征进口关税和工商统一税，副次品和因其他原因不能出口留在国内部分应照章征税，其管理办法统一按海关对进料加工以及保税工厂的管理规定办理。
第七条 中外合作经营企业经批准进口供加工内销产品的料、件，应在进口时照章征税。
第八条 中外合作经营企业出口应征收出口关税的商品，应照章缴纳出口关税。
第九条 中外合作经营企业减、免税进口的货物，不得擅自出售或转让。如需出售或转让，应经原审批机关批准，并按规定向主管海关办理补税手续。
第十条 中外合作经营企业如有违反本规定的情况，按《中华人民共和国暂行海关法》的有关规定予以处理。
第十一条 本规定从一九八四年二月一日起实施。

Regulations Concerning the Supervision and Control over, and theLevying and Exemption of Duties on Imports and Exports for Chinese-FContractual Joint Ventures

(Promulgated on Jan. 31, 1984 by the General Administration ofCustoms, Ministry of Finance and Ministry of Foreign Economic Relationsand Trade, effective as of Feb. 1, 1984)

Important Notice: (注意事项)
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
Regulations Concerning the Supervision and Control over, and the
Levying and Exemption of Duties on Imports and Exports for Chinese-Foreign
Contractual Joint Ventures
(Promulgated on Jan. 31, 1984 by the General Administration of
Customs, Ministry of Finance and Ministry of Foreign Economic Relations
and Trade, effective as of Feb. 1, 1984)
Article 1
The regulations hereunder are formulated with a view to encouraging
foreign companies, enterprises, and other economic entities or individuals
to establish Chinese-foreign contractual joint ventures in China and to
introducing advanced technology and equipment, and to investing in the
national priority sectors of development in China.
Article 2
The Chinese-foreign contractual joint ventures shall register with the
local Customs or the Customs in charge of goods imported by Chinese-
foreign contractual joint ventures in inland territory (hereinafter
referred to as Customs in charge) by presenting the certificates approved
by the Ministries or Commissions under the State Council, or approved by
the Departments in charge in the provinces, municipalities or autonomous
regions, and the concerned business licenses issued by the Administrative
Bureau for Industry and Commerce, and the contracts (or agreements)
concluded by two parties and approved by the authorities.
Article 3
The contractual joint ventures shall declare imports and exports to the
Customs at places of importation or exportation by presenting the contract
registered and sealed by the Customs in charge and Import (Export)
Application. For the goods the import (or export) licenses are required in
accordance with State Stipulations, the import (or export) licenses shall
be presented to the Customs for verification.
Article 4
The goods imported by the contractual joint ventures as foreign investment
or additional investment on the basis of the approved contracts, shall be
levied or exempt from duties in accordance with the following
stipulations:
(1) The machinery, equipment, spare parts and materials imported for
direct use in exploration and development of petroleum, and parts,
components and materials as necessary imports for manufacturing machinery
and equipment for the exploitation of petroleum shall be exempt from the
Customs duties and the Industrial and Commercial Consolidated Tax in
accordance with .Rules Concerning the Levy and Exemption of the Customs
Duties and the Industrial and Commercial Consolidated Tax on Imports and
Exports for the Chinese-Foreign Cooperative Exploitation of Offshore
Petroleum/ approved by the State Council.
(2) The advanced machinery and equipment, which China cannot supply, and
materials as required for the construction on the factory site and for the
installation and reinforcement of machinery and equipment imported
according to the provisions of the contracts for those Chinese-foreign
contractual joint ventures in the field of energy development, capital
construction of railway, highway and harbour, and of industry,
agriculture, forestry, animal husbandry, aquiculture, deep-sea fishing,
scientific research, education and medical treatment, shall be exempt from
the Customs duties and the Industrial and Commercial Consolidated Tax.
(3) The imported construction materials, auxiliary equipment, indoor
electrical equipment and other necessities which are as part of the
construction project for the tourist hotels built by Chinese-foreign
contractual joint ventures shall be free from the Customs duties and the
Industrial and Commercial Consolidated Tax or levied reduced Customs
duties and the Industrial and Commercial Consolidated Tax in accordance
with the .Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/ approved by the State Council.
(4) The goods imported by Chinese-foreign contractual joint ventures for
commerce, catering, photographing and other service trades, and service
centers, occupational training, passenger-cargo transportation, offshore
fishing and other trades, shall be levied the Customs duties and the
Industrial and Commercial Consolidated Tax.
(5) The articles for daily use, items for office use, means of transport
for non-productive use and the state- restricted imports as foreign
investment, shall be levied the Customs duties and the Industrial and
Commercial Consolidated Tax, except for those in comply with the
.Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/.
Article 5
Before importation of goods, the Chinese-foreign contractual joint
ventures shall apply to the Customs in charge for the reduction or
exemption of duties on those machinery, equipment and other materials as
referred to in Article 4. (1), (2) and (3). And the reduction and
exemption of duties may be granted by the Customs at the place of
importation based on the certificates issued by the Customs in charge.
Article 6
The raw materials, components, auxiliary materials and packaging materials
(hereafter referred to as imported materials and components) used for
inward processing shall be exempt from Customs duties and Industrial and
Commercial Consolidated Tax. The by-products and products which cannot be
exported due to certain reasons shall be levied duties according to the
relevant regulations. The administrative measures shall be taken according
to the regulations concerning inward processing and the bonded factories.
Article 7
The imported materials and components approved for processing of products
for domestic sale shall be levied duties according to the regulations.
Article 8
The dutiable goods exported by Chinese-foreign contractual joint ventures
shall be levied the export duties according to the regulations.
Article 9
The imported goods with the reduction or exemption of duties shall not be
resold or assigned to others. When any resale or assignment is required,
the approval shall be granted by the original authorities, and duties
shall be pursued by the Customs in charge according to the regulations.
Article 10
Breaching of these regulations shall be dealt with according to .The
Provisional Customs Law of the People's Republic of China/.
Article 11
These regulations shall go into effect on Feb. 1, 1984.


教育部


教育部关于做好2003年中等职业学校招生工作的通知

教职成〔2003〕1号

2003年2月28日


　　2002年，在各级政府的重视和支持下，各地教育行政部门认真贯彻全国职业教育工作会议精神，坚持解放思想、开拓进取、扎实工作，大力推动职成教育的改革与发展，取得了显著成绩。职成教育事业出现了良好的发展势头。全国中等职业学校招生达455万人，比2001年增加近60万人，增长15%，全国有27个省（自治区、直辖市）招生出现明显增长。为进一步贯彻落实全国职业教育工作会议和《国务院关于大力推进职业教育改革与发展的决定》（以下简称《决定》）精神，进一步做好2003年中等职业学校（以下简称中职）招生工作，现将有关意见通知如下：
　　一、2003年，各地要以党的十六大精神为指导，认真贯彻落实《决定》精神，抓住机遇，根据当地经济建设和社会发展需要，统筹规划“十五”期间高中阶段教育的整体发展目标，确定2003年中职招生任务，力争中职招生规模在2002年的基础上有新的增长，使中等职业教育与普通高中教育做到招生规模大体相当，协调发展。要积极扩大各种形式的职业技术培训，为促进就业和再就业服务。
　　二、各地要认真贯彻中央农村工作会议精神，采取切实政策措施，引导中职面向农村和西部地区扩大招生规模，面向农业、农村和农民开展职业技术培训，为农村富余劳动力向非农产业和城镇转移创造条件。
　　三、加强东、西部地区职业教育的合作，充分利用东部地区和城市的优质职业教育资源与西部和农村地区开展合作办学、联合招生。招生学校、招生专业和招生人数由双方省级教育行政部门相互协商确定。教育部协调各相关省份，做好跨地区招生工作。
　　东、西部地区职业教育合作办学可以采取以下形式：
　　——东部地区可精心选择和组织一批重点中职，以定向招生、定向培养方式，为西部大开发和西部地区国家重点建设工程培养急需的实用技术人才；
　　——东部地区要积极支持和鼓励其重点中职到西部和农村地区招生。并在招生、收费、学籍管理和毕业生就业等方面制定切实可行的办法及优惠政策。
　　四、要进一步加强对高中阶段教育招生工作的领导。各地要建立相应机制，从招生计划、招生政策、实施办法等方面统一领导、统筹协调高中阶段教育各类学校（包括普通高中、中职）招生工作,以促进初中毕业生合理分流，确保中等职业教育与普通高中教育协调发展。要明确各相关部门在中职招生工作中的职责，既要分工明确，又要相互配合，要将中职招生列入各级教育工作年度考核内容，建立招生工作激励机制。要支持民办职业教育的发展，要将民办中职招生纳入中职招生工作中来。
　　五、进一步改进和完善招生办法，积极探索并实行符合省情、市情的招生办法。为努力提高生源质量，中职应首先招收参加过高中阶段教育招生考试的初中毕业生；生源不足的地区、学校和专业，可以实行注册入学。招生部门要改进工作作风，增强服务意识，统一招生结束后，应积极组织生源，实行多次补录。
　　六、加大对各类中职招生专业设置、调整的管理力度。中职招生专业的设置、调整要适应当地产业结构调整的需要，特别要适应实施制造业和现代服务业技能型紧缺人才培养工程的需要。对于社会需求饱和的专业，要严格控制。各地要采取措施通过财政专项资金补助、降低收费标准等办法扶持农林等艰苦行业中艰苦专业的招生。
　　七、进一步加大职业教育宣传。各地要对具有招生资格的中职进行公示，要通过各种形式和渠道向考生、家长、社会全面介绍中职学校的培养目标、招生政策和招生专业、毕业生就业和升学情况。
　　八、实行五年一贯制或职业技术学院与中职按五年制高职统一教学方案联合进行“三、二分段”培养的，其招生计划应实行单列，不得注册入学，由各地招生部门从参加高中阶段教育升学考试的初中毕业生中单独划线，并按优先批次择优录取。
　　各地要认真分析总结近年来中职招生中出现的新情况、新特点，坚持与时俱进，开拓创新，奋发有为，努力开创中职招生工作新局面。