财政部、国家税务总局关于延长农药成药原药和中间体进口环节增值税优惠政策执行期限的通知

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财政部、国家税务总局关于延长农药成药原药和中间体进口环节增值税优惠政策执行期限的通知

财政部、国家税务总局


财政部 国家税务总局关于延长农药成药原药和中间体进口环节增值税优惠政策执行期限的通知
财税[2002]6号


海关总署:
为保证农药成药、原药和农药中间体进口税收政策的顺利衔接,经研究,决定将《财政部 国家税务总局关于农药和农药原药免征进口环节增值税问题的通知》(财税〔2001〕105号)和《财政部关于进口农药原料及中间体进口环节增值税先征后返有关问题的通知》(财税〔2001〕104号)的执行期限延长至2002年2月28日。
特此通知。

财政部 国家税务总局
二○○二年一月二十三日


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内蒙古自治区实施《中华人民共和国城市规划法》办法

内蒙古自治区人大常委会


内蒙古自治区实施《中华人民共和国城市规划法》办法


(1992年10月30日内蒙古自治区第七届人民代表大会常务委员会第二十九次会议通过
根据2002年3月21日内蒙古自治区第九届人民代表大会常务委员会第二十九次会议
关于修改《内蒙古自治区实施〈中华人民共和国城市规划法〉办法》的决定第一次修正
根据2010年9月17日内蒙古自治区第十一届人民代表大会常务委员会第十七次会议
《关于修改部分地方性法规的决定(二)》第二次修正)


第一章 总  则


  第一条 为科学地制定城市规划并保证其顺利实施,根据《中华人民共和国城市规划法》(以下简称城市规划法),结合自治区实际,制定本办法。
  第二条 在自治区行政区域内的城市必须制定城市规划。制定、实施城市规划和在城市规划区内进行建设,必须遵守城市规划法和本办法。
  第三条 本办法所称城市是指在自治区行政区域内按行政建制设立的市、镇。
  本办法所称城市规划区,是指城市市区、近郊区以及城市行政区域内因城市建设和发展需要实行规划控制的机场、水源、口岸、交通、电力和通讯设施、矿山、风景旅游区、历史文物保护区等区域。城市规划区的具体范围,由城市人民政府在编制城市总体规划中划定。
  第四条 城市总体规划应当与国家和自治区的国土规划、区域规划、江河流域规划、土地利用总体规划相协调。
  第五条 自治区要贯彻控制大城市规模,合理发展中等城市和小城市的方针,促进生产力和人口的合理布局。
  城市规划必须符合城市的实际,应当依据当地国民经济和社会发展规划以及地质环境、水资源等自然条件,正确处理规划与计划、城市与乡村、近期建设与远景发展的关系,使城市的发展规模、各项建设项目的经济技术指标与经济发展水平相适应。
  城市规划确定的城市基础设施和城市综合开发建设项目,要按照国家基本建设程序,由自治区、盟市、旗县(市)分级纳入国民经济和社会发展计划及地方固定资产投资计划,分期实施。
  第六条 旗县级以上人民政府城市规划行政主管部门主管本行政区域内的城市规划管理工作。
  第七条 经批准的城市规划必须严格执行。任何单位和个人都有遵守城市规划、服从规划管理的义务,并有权对违反城市规划的行为进行检举和控告。
  第八条 各级人民政府应当加强城市规划的实施管理,定期检查城市规划的实施情况,并向同级人民代表大会常务委员会报告。


第二章 城市规划的编制与审批


  第九条 自治区的城镇体系规划,由自治区人民政府组织编制。
  第十条 城市人民政府负责组织编制城市总体规划。旗县级人民政府所在地镇的城市总体规划由旗县级人民政府组织编制。其他建制镇的城市总体规划,在上级人民政府或上级城市规划行政主管部门指导下,由镇人民政府组织编制。独立工矿区、林区的城市总体规划,在旗县级以上人民政府指导参与下,由企业主管部门组织编制。
  编制城市规划应当具备勘察、测量以及有关城市和区域经济社会发展、自然环境、资源条件、历史和现状情况等基础资料,有关部门有责任提供上述资料。
  第十一条 编制城市规划要符合以下要求:
  (一)有利生产,方便生活,促进流通,繁荣经济,促进科学技术和文化、教育、卫生、体育事业的发展;
  (二)符合城市环境质量标准,保护和改善城市生态环境,防止污染和其他公害,促进城市绿化和市容建设;
  (三)合理用地,节约用地,提高土地利用率;
  (四)符合城市防火、防爆、抗震、防洪、防泥石流和治安、交通管理、人民防空等安全要求;
  (五)满足城市常住人口、暂住人口、流动人口对城市基础设施及公共设施的需要;
  (六)保持和发扬自治区的民族传统,保护历史文化遗产、城市传统风貌和自然景观,体现城市各自的特色。
  第十二条 编制城市规划一般分总体规划和详细规划两个阶段进行。大中城市应当编制分区规划。
  城市总体规划包括二十年以上的远期规划和五年近期建设规划。
  设市城市和旗县级人民政府所在地镇的总体规划,应当包括市或者旗县行政区域的城镇体系规划。
  第十三条 在城市规划区内,有关部门编制的涉及城市建设的专业规划,应当符合城市总体规划,经批准后由城市规划行政主管部门纳入城市总体规划。
  第十四条 城市详细规划分为控制性详细规划和修建性详细规划。旧区改建和新区开发编制控制性详细规划,作为城市规划管理和综合开发、土地使用的依据。成片开发或者改建地区,编制修建性详细规划。
  分区规划、详细规划由城市规划行政主管部门负责组织编制;建制镇详细规划由镇人民政府组织编制。
  第十五条 自治区首府和一百万以上人口的城市总体规划经自治区人民政府审查同意后,报国务院审批。
  其他设市城市和旗县级人民政府所在地镇的总体规划及重要工矿区、林区镇的总体规划由自治区人民政府审批;其中市管辖的旗县级人民政府所在地镇的总体规划,由市人民政府审批,报自治区城市规划行政主管部门备案。
  其他建制镇的城市总体规划,由旗县级人民政府审批,报盟市城市规划行政主管部门备案。
  城市人民政府和旗县级人民政府向上级人民政府报请审批的城市总体规划,须经同级人民代表大会或者其常务委员会审议通过。
  城市分区规划和详细规划由城市人民政府审批。分区规划中的一般性详细规划由城市规划行政主管部门审批。
  第十六条 城市人民政府可以根据城市经济和社会发展需要,对城市总体规划进行局部调整,报同级人民代表大会常务委员会和原批准机关备案;涉及城市性质、规模、发展方向、城市建设用地布局、功能分区、河、湖、绿地、道路系统等总体布局重大变更的,须经同级人民代表大会或者其常务委员会审议通过后,报原批准机关审批。
  第十七条 组织编制城市规划所需经费,由同级人民政府安排。


第三章 城市新区开发和旧区改建


  第十八条 城市新区开发和旧区改建必须坚持统一规划、合理布局、因地制宜、综合开发、配套建设的原则,本着先地下后地上的建设程序,集中成片地进行开发建设。
  第十九条 城市新区开发的规模和选址必须符合城市规划,并进行充分的技术经济论证,有计划、分期分批地组织实施。
  第二十条 城市新区开发建设应当尽量依托现有城区,合理利用城市现有设施,并具备可靠的水资源、能源、交通、防灾等建设条件。
  新区开发应当避开有开采价值的地下矿藏。
  新建铁路编组站、铁路货运干线、过境公路、机场、重要军事设施和有严重污染源的工业企业,应当避开市区。
  第二十一条 因大、中型建设项目或者大型开发区、加工区的建设,可能形成新的市区的,必须事先编制总体规划。
  第二十二条 在新区开发和旧区改建时,应当保护文物古迹、风景名胜、古树名木。在文物保护区内的建设,应当符合文物保护法律、法规的规定。
  第二十三条 城市人民政府按照城市规划的要求,在旧区改建时,实行政府投资改建和组织社会力量改建相结合,同调整工业布局、改善环境质量相结合。
  第二十四条 城市规划中确定搬迁的单位和拆除的建筑物、构筑物,必须按规划要求搬迁和拆除。


第四章 建设用地的规划管理


  第二十五条 城市规划区内的土地利用,必须符合城市规划,服从规划管理。
  第二十六条 在城市规划区内的建设项目,建设单位要向项目所在地旗县级以上城市规划行政主管部门提出选址申请,并附建设项目可行性研究报告等资料。城市规划行政主管部门根据建设项目的性质和规模,核发选址意见书。
  第二十七条 在城市规划区内进行建设需要使用土地的,必须向城市规划行政主管部门申请定点,遵守城市规划行政主管部门提出的规划设计要求,方予核发建设用地规划许可证。
  建设用地规划许可证,由建设工程所在地旗县级以上人民政府城市规划行政主管部门核发。
  建设单位或者个人取得建设用地规划许可证后,到土地管理部门办理建设用地手续。
  第二十八条 在城市规划区内临时使用土地的单位或者个人,必须向城市规划行政主管部门提出申请,经审查核发临时建设用地规划许可证。
  临时用地使用期限不得超过两年。在临时用地上不得建设永久性、半永久性建筑物或者构筑物。临时用地到期需继续使用的,须在期满前两个月内办理延期使用手续。
  在临时用地使用期间,如遇国家建设需要,临时用地单位或者个人须在规定时间内,清场归还。
  第二十九条 在城市规划区内挖砂、采石、取土、堆填废渣、垃圾、围填水面以及从事其他改变地形地貌活动的单位或者个人,必须先向城市规划行政主管部门提出申请,按照规定到有关部门办理批准手续。
  第三十条 任何单位或者个人必须服从城市人民政府根据城市规划做出的调整用地决定。对征而不用、多征未用闲置时间超过两年的土地,城市人民政府可另行规划使用。
  第三十一条 在城市规划区内,依法取得土地使用权的单位或者个人,如需改变建设用地性质的,必须经城市规划行政主管部门批准,并到有关部门办理变更手续。


第五章 建设工程的规划管理


  第三十二条 在城市规划区内新建、扩建和改建建筑物、构筑物、道路、管线和其他工程设施,建设单位或者个人应当向城市规划行政主管部门提出申请,城市规划行政主管部门进行审查,符合规划设计要求的,核发建设工程规划许可证。
  第三十三条 确定需要验线的建设工程,城市规划管理部门应当在五日内派人验线,经验线合格认证后,准予施工。
  第三十四条 城市规划区内的临时建筑物和构筑物,由城市规划行政主管部门审查核发临时建设工程规划许可证。
  第三十五条 建设单位或者个人,必须按照建设工程规划许可证或者临时建设工程规划许可证规定的内容和要求进行建设,不得擅自变更;确需变更的,须经原批准发证部门同意。
  城市规划行政管理人员有权对城市规划区的建设工程是否符合规划要求进行持证检查。被检查单位和个人应如实提供有关情况和资料。
  第三十六条 城市规划行政主管部门核发建设用地规划许可证和建设工程规划许可证的办理时间,分别自收到申报文件和有关资料之日起,不得超过三十日。


第六章 法律责任


  第三十七条 在城市规划区内,未取得建设用地规划许可证或者临时建设用地规划许可证而取得建设用地批准文件,占用土地进行建设的,批准文件无效。城市规划行政主管部门责令停止建设,拆除违法建筑物。占用的土地由旗县级以上人民政府责令退回。
  第三十八条 在城市规划区内未取得或者违反建设工程规划许可证、临时建设工程规划许可证进行建设的,城市规划行政主管部门视情节轻重给予处罚:
  (一)严重影响城市规划的建设工程,责令建设单位或者个人停止建设,并限期拆除。拒不拆除的,可强制执行。拆除的费用由违反规划的建设单位或者个人承担。
  (二)影响城市规划尚可采取改正措施的建设工程,责令建设单位或者个人限期改正,并可处以违法建设工程总造价百分之三以下的罚款。
  第三十九条 对毁坏城市市容景观、污染城市环境、危害公共秩序的临时建筑,由城市规划行政主管部门限期改正;造成严重后果和损失的,责令拆除和赔偿。
  第四十条 在城市规划中确定拆除、搬迁地段内,擅自改建、扩建工程的,由城市规划行政主管部门强行拆除。并视情节对主要负责人和当事人给予行政或者经济处罚。
  第四十一条 妨碍城市规划管理人员依法执行公务的,由公安机关按《中华人民共和国治安管理处罚法》的有关规定进行处罚。
  第四十二条 当事人对行政处罚决定不服的,可以在接到处罚通知之日起六十日内,向该部门的本级人民政府申请行政复议,或者向该部门的上一级行政主管部门申请行政复议。
  第四十三条 经批准的城市规划,任何单位和个人不得擅自改变。对擅自改变城市规划的,应当追究行政责任。
  第四十四条 城市规划行政主管部门的工作人员玩忽职守、滥用职权、徇私舞弊的,由其所在单位或者上级主管机关给予行政处分;情节严重构成犯罪的,依法追究刑事责任。


第七章 附  则


  第四十五条 未设镇建制的工矿区,参照本办法执行。
  第四十六条 本办法自公布之日起施行。

以进养出试行办法(附英文)(已失效)

国务院


以进养出试行办法(附英文)

1979年3月26日,国务院

为了实现新时期的总任务,把工作的着重点转移到社会主义现代化建设上来,对外贸易要有一个大的发展。要引进新技术,进口成套设备,必须大量地增加出口。各有关部门和各地区,要千方百计地发展出口商品生产,在充分挖掘国内出口货源潜力的同时,积极利用国外原材料和技术,发挥国内生产能力,大力发展以进养出业务,把出口贸易做大做活,增加外汇收入,增强国家的外汇支付能力。
一、以进养出的范围:
(一)进料加工,包括进口全部原材料或主要原材料,加工成品出口;
(二)进口主件或配件,加工装配产品出口,如进口船用主机或船用仪器装配船舶出口;
(三)以国产原材料为主,进口辅助材料,加工成品出口;
(四)进口饲料、肥料、种子、种畜等,养殖、种植农副土特畜产品出口,以及用进口商品,调换国内农副土特产品出口。
二、现在由国内供应出口商品用的原料、材料和辅料,要按现行物资供应渠道继续保证供应,不得减少或中断,凡国内能增加供应的,应减少进口或不进口。实行以进养出后,各部门、各地区现在供应出口的商品,应随着生产的发展,保持出口的正常增长。
三、以进养出的商品,应当是国际市场适销,创汇率合算,产品质量符合出口要求,国内有生产能力,燃料、电力供应有保证。
四、以进养出需要的外汇,纳入国家进口用汇计划,由外贸部统一掌握使用。具体业务主要由各进出口总公司负责组织进行。各省、自治区、直辖市外贸局对以进养出外汇的使用和业务执行情况要进行监督检查。以进养出的商品需要使用银行外汇贷款时,按短期外汇贷款办法办理。对国外商人来料加工的原材料、辅料和其它物资,不论是否互开信用证,只要实际不用外汇支付的,均不应算作以进养出。
五、以进养出的商品,经外贸部门同有关地区或部门协商,纳入国家生产计划和外贸计划,并逐步实行计划单列,材料直拨,定点生产,以销定产。在保证完成国家计划的前提下,如生产尚有潜力,国外有销路,能及时出口的产品,可在计划外增加安排以进养出,由省、自治区、直辖市外贸局负责组织进行,所需外汇由外贸部专门拨给。
六、以进养出的进口物资和出口产品,不参加国内的平衡分配,逐步做到进口物资由外贸公司直拨生产单位,产品由生产单位直供外贸公司收购出口。
七、以进养出的产品,要择优安排生产。工业品要选择条件比较好的工厂定点生产。农副土特产品要因地制宜划片生产。定点和划片都要相对稳定。
八、根据军民结合、平战结合的原则,要积极发挥军工企业的生产潜力,发展以进养出商品的生产。军工企业生产供应出口产品的价格,要与民用企业的出口产品实行同质同价。
九、以进养出的工业品,外贸公司同生产或供货单位,应签订经济合同或协议,规定各自承担的义务。任何一方不按合同或协议执行而造成的损失,要承担经济赔偿的责任。
十、以进养出的农副土特畜产品,在安排进口饲料、肥料、种子、种畜等的同时,外贸公司同生产或供货单位,应商定增加供应出口商品的品种、数量、规格质量和交货时间。
十一、以进养出的工业品,外贸公司同生产或供货单位,要商定供应出口产品的合格率,原材料、辅料的消耗定额和交货时间。对于产品合格率低,质量没有保证,原材料消耗多,生产成本高的生产企业,不要安排以进养出。
十二、以进养出商品的创汇,要逐项进行核算,出口成品创汇率一般应掌握在百分之三十至五十以上。生产技术工艺比较复杂的产品,创汇率要高一些;生产技术工艺比较简单的产品,创汇率可低一些,但最低不得少于百分之三十。
十三、承担以进养出的生产企业(包括国营农场),要努力做到按时、按质、按量完成生产和供货任务。由于生产某些批量小、花色品种复杂、交货期短的出口产品,如果影响企业的正常利润,经外贸部门和有关部门商定,可由外贸公司给予必要的价外补贴。
十四、以进养出所需进口物资的国内人民币作价,原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种,只要国际市场好销,创汇率合算,经过批准,可采用外贸部门代理进口只收手续费,或免征关税、工商税的办法处理。生产、供货单位供应出口的产品,应按外贸进口原辅料实际拨交的价格计算成本。
十五、以进养出商品的外汇留成按国家统一规定的留成办法办理。
各地区、各有关部门及外贸公司、生产企业单位对以进养出的业务活动,要建立专项登记和统计,加强经济核算,保证有关业务凭证、原始记录的完整。
十六、进行以进养出的生产或供货单位,经营好、创汇多,工资、奖金和福利可以多给一些。粗制滥造、克扣进口物资和私分产品的,要追究责任,严肃处理。
十七、对以进养出的生产或供货单位,外货公司应随时提供国外先进产品的样本、样品和技术资料,吸收生产或供货单位的人员参加对外谈判,有计划地组织出国考察和邀请外商进行技术交流。
十八、对以进养出的工作,各地区、各有关部门要加强领导,积极组织进行,并解决生产、供货中存在的问题。生产、供货部门和外贸部门要及时总结经验,推动这项工作不断发展。

TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
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.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION
(Approved and promulgated by the State Council on March 26, 1979)
In order to carry out the general task of the new period and to shift the
focus of the work on to the track of socialist modernization, foreign
trade should be greatly expanded and developed. Exports must be greatly
increased for the purpose of introducing new technology and importing
equipment in complete sets. All departments concerned and all regions
should try their best and use every possible means to develop the
production of export commodities; while tapping fully the domestic
potentials for increasing the sources of export commodities, raw materials
and technology from abroad should be utilized fully so as to bring into
full play the domestic production capacity, to devote major efforts to the
promotion of exports by importation and to expand export trade extensively
and in a flexible way, thus increasing foreign exchange earnings, and
strengthening the country's paying capability in foreign exchange.
1. The scope of promoting exports through importation:
(1) to import materials for processing, including the importation of all
raw and semifinished materials or key raw and semifinished materials, and
to process them into finished products for export;
(2) to import main component parts or fittings, and to process and
assemble them into finished products for export; for example, to import
ships' main engines or instruments for assembling vessels for export;
(3) to mainly use home-produced raw and semifinished materials, and import
auxiliary materials, then to process them into finished products for
export; and (4) to import animal feeds, fertilizers, seeds, and breeding
stocks, and to use them in growing and breeding occupations, then to use
the animal, farm, and side-line products and local specialties for export;
or to exchange imported commodities for home-produced farm and side-line
products and local specialties, and to use them for export.
2. With respect to the raw, semifinished and auxiliary materials now
supplied domestically for the production of export commodities, such
supplies shall be guaranteed through the current supplying channel of
materials and shall not be reduced or cut; the materials which can be
supplied domestically shall not be imported or their importation shall be
reduced. After the implementation of the policy of promoting exports by
imports, various departments and areas, which are at present supplying
commodities for export, shall maintain a normal increase in export with
the development of production.
3. The commodities manufactured under the policy of promoting exports by
importation, shall be marketable on the international market;
profitable in earning foreign exchange; up to the quality standards for
export; and can be manufactured domestically with a guarantee for the
supply of fuels and power.
4. The amount of foreign exchange needed for carrying out the policy of
promoting exports by importation shall be included in the state plan for
the allocation of foreign exchange for imports, which shall be executed
solely by the Ministry of Foreign Trade. The specific business operations
shall be organized by the head offices of various national import and
export corporations. The bureaus of foreign trade of various provinces,
autonomous regions and municipalities directly under the Central
Government shall be responsible for supervising and examining the use of
foreign exchange for promoting exports by importation and the situation of
business operations. Where bank loans in foreign exchange are needed for
commodities for promoting exports by importation, the case shall be
handled in accordance with the measures for granting short-term foreign
exchange loans. With respect to the raw and semifinished materials,
auxiliary materials and other materials supplied by businessmen abroad for
processing on the basis of materials supplied, no matter letters of credit
are mutually opened or not, so long as the payment is not actually
effected in foreign exchange, the aforesaid materials shall not be counted
as the materials used for promoting exports by importation.
5. The commodities for promoting exports by importation shall, after
consultation made by the foreign trade departments with the relevant
regions or departments, be included in the state plans for production and
for foreign trade, and the following principles shall be implemented step
by step; separate plans; direct allocation of materials; production at
designated units and production quota fixed according to sales conditions.
On the condition that the fulfillment of the state plan is guaranteed, if
there still exist production potentials and products marketable on the
international market can be timely exported, then arrangements may be made
for extra exports for promoting exports by importation beyond the plans,
and the foreign trade bureaus of provinces, autonomous regions, or
municipalities directly under the Central Government shall be responsible
for organizing this matter; the foreign exchange needed for the production
shall be allotted specially by the Ministry of Foreign Trade.
6. The materials imported, and the products exported for promoting exports
by importation, shall not be included in the domestic scheme for balanced
distribution; imported materials shall, step by step, be allocated
directly by foreign trade companies to production units, and the products
shall be supplied directly by the production units to foreign trade
companies which shall purchase the products for export.
7. The production of products for promoting exports by importation shall
be arranged on the basis of good quality. For the manufacture of
industrial commodities, only factories with better production conditions
shall be designated specially for the said purpose. With respect to farm
and side-line products and local specialities, the production shall be
developed in the light of local conditions with tracts of land assigned
for the purpose. The aforesaid designation of factories and division of
arable land shall remain relatively stable.
8. In accordance with the principle of "integration of military production
and civil production" and "integration of production in peacetime and that
in wartime", it is imperative to tap the productive potentials of the
military industrial enterprises, and to made full use of these military
industrial enterprises in promoting the production of export commodities
for promoting exports by importation. The prices of export commodities
manufactured by the military industrial enterprises shall be fixed
according to the principle of "same quality, same price" as the export
commodities manufactured by civil enterprises.
9. With respect to industrial commodities for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall conclude and sign an economic contract or agreement, in which
are stipulated their respective obligations. In the event that either of
the two parties fails to execute the said contract or agreement, which
consequently has given rise to economic losses, the violator shall be
liable for compensating for the economic losses.
10. With respect to the farm and side-line products, livestock products
and local specialties for promoting exports by importation, while
arrangements are being made for the importation of animal feeds,
fertilizers, seeds and breeding stocks, the foreign trade company and the
production or supplying unit shall reach an agreement through consultation
concerning the increase of varieties and quantity, the specifications and
quality of the commodities they supply for export, as well as the time for
delivery.
11. With respect to the industrial products for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall reach an agreement through consultation concerning the rate of
quality products for export, the rating for the consumption of raw,
semifinished, and auxiliary materials, and the time for delivery.
Those production enterprises, whose rate of quality products for export is
low, thus unable to guarantee the quality of their products, and whose
consumption of raw and semifinished materials and production costs are
high, are not eligible to be engaged in "promoting exports by
importation".
12. With respect to the earnings of foreign exchange from commodities for
promoting exports by importation, business accounting shall be carried out
item by item, and the rate of foreign exchange earnings from exporting
finished goods should generally be controlled at the rate from 30% to 50%
or higher. The rate of foreign exchange earnings from products that call
for more sophisticated production technology shall be higher, while the
rate of foreign exchange earnings from products that are turned out with
simpler production technology shall be lower, but it shall not be lower
than 30%.
13. Production enterprises (including state-run farms) that engage in
promoting exports by importation shall try their best to fulfil their
production tasks on time with the required quality and quantity and
deliver their goods on schedule. In the event that a production enterprise
undertakes the task of manufacturing a particular item of export product
in small quantity, with complicated designs and varieties and a very short
time limit for delivery, and consequently suffers a loss in its normal
profit earnings, the foreign trade company shall make compensation for
this by giving the production enterprise a necessary subsidy not included
in the calculated purchasing prices after the foreign trade department and
the relevant departments have reached an agreement through consultation.
14. The making of prices in Renminbi within the country for the imported
goods and materials needed for promoting exports by importation shall, in
principle, be handled in accordance with the current measures for making
prices for imported goods. With respect to a few varieties of export goods
included in promoting exports by importation, which, as a consequence of
the high domestic appropriation prices of imported raw and auxiliary
materials or the high profit and tax rates, give rise to great losses in
exporting such finished goods, so long as the aforesaid varieties of goods
sell well on the international market and the rate of earnings in foreign
exchange is acceptable, they may, with approval, be imported through
agency by the foreign trade department and only service fees shall be
charged or Customs duty/consolidated industrial and commercial tax be
exempted from. The products supplied by production or supplying units for
export shall calculate the production costs in accordance with the actual
appropriation price of the said raw and auxiliary materials imported
through the foreign trade channel.
15. With respect to the retention quota of foreign exchange earnings from
the commodities for promoting exports by importation, the case shall be
handled in accordance with the retention measures prescribed uniformly by
the State. With respect to the business activities carried out for
promoting exports by importation, all regions and areas, all departments
concerned, as well as foreign trade companies and production enterprises,
shall set up special register and compile statistics for the said business
activities, strengthen the cost check-up and accounting, and guarantee the
completeness of all business vouchers and original records.
16. With respect to those production or supplying units engaged in
promoting exports by importation, which maintain better business
performance and higher foreign exchange earnings, higher pay, more bonuses
and welfare allowances may be allowed. As to those production or supplying
units which turn out poor quality products, embezzle imported goods and
materials, and plot to share among themselves the products, an
investigation shall be made into their illegal acts, and their cases shall
be dealt with seriously.
17. To the production or supplying units engaged in promoting exports by
importation, the foreign trade companies should, at any time, provide the
aforesaid production or supplying units with specimens and samples of
foreign advanced products as well as relevant technical data, invite the
personnel from the production or supplying units to participate in
business talks with foreign companies or businessmen, organize, according
to plan, study groups to carry out investigations abroad, and invite
foreign businessmen for technical exchange.
18. All regions and areas, and all departments concerned, should
strengthen the leadership of the work concerning the production of export
commodities for promoting exports by importation, enthusiastically
organize the implementation, and solve the problems arising in production
and supply of goods. The production and supplying units and foreign trade
departments should sum up, in good time, their experience so as to push
forward the steady development of this work.