赤峰市人民政府关于进一步改善投资环境的若干规定
内蒙古自治区赤峰市人民政府
赤政发[2000]133号
赤峰市人民政府关于印发《赤峰市人民政府关于进一步改善投资环境的若干规定》的通知
各旗县区人民政府，市直各委办局：
现将《赤峰市人民政府关于进一步改善投资环境的若干规定》印发给你们，请认真贯彻执行。
赤峰市人民政府
二○○○年十二月二十九日
赤峰市人民政府关于
进一步改善投资环境的若干规定
为营造公正、公平、宽松、稳定的投资环境，提高对外开放水平，促进我市经济快速发展，结合《中共赤峰市委、赤峰市人民政府关于全面实施开放带动战略的决定》，特作如下规定：
一、进一步放宽政策，营造良好的政策环境
(一)各级人民政府、各部门要用足用活国家、自治区给予的优惠政策，根据投资者要求，把地方有自主权的政策放到最宽的程度。
(二)清理现行政策，把住政策出口。各级人民政府法制机构定期清理政策文件，对封闭、束缚、不利于投资环境建设的规范性文件予以废止。新制发的规范性文件一律报本级人民政府法制机构把关审核，并在报纸上公布。
(三)对国家、自治区、市制定的涉及市外投资企业的各项优惠政策，特别是“一事一议”政策，必须落实到位，完全兑现。
二、加强服务体系建设，提高办事效率
(四)各级涉外机关工作人员要严格遵循外事接待的规定、礼仪，积极、热情、周到地做好市外投资者考察、洽谈的接待工作。
(五)市外投资者所享优惠政策需“一事一议”的，由对外开放主管部门组织有关部门联合办公研究确定，或提出主导意见，报请对外开放委员会主任办公会议决定，从速办理。
(六)各级人民政府成立招商引资政务大厅(或投资服务中心)，组织有关部门作为窗口单位一地办公，集中开展对外服务，办理项目审批、验发证照、收费等事宜。各窗口单位履行职责一律实行标准化服务承诺制和审批时限制，并将制度内容予以公布。
(七)各级人民政府对本地区重点招商引资项目要建立跟踪服务制度，及时协调解决项目洽谈、报批、建设中遇到的问题；要加强对各类市外投资企业的后期管理，为企业排忧解难，做到全程服务。
三、加强对税外收费的管理，减轻市外投资企业负担
(八)减少收费项目，降低收费标准。服务性收费按最低标准收取。全面清理不合理收费，必须收取的行政事业性收费，按市政府重新审定公布的收费项目目录(含收费项目、标准及减收幅度)以最低标准收取，收费目录以外的一律免收。收费目录由市政府定期审核、修订和发布。
(九)实行“依卡收费”制度。依据收费目录为市外投资企业发放《收费卡》，《收费卡》以外的收费，企业有权拒交。
(十)简化收费程序。除特殊行业外，行政事业性收费由市外投资企业到招商引资政务大厅(或投资服务中心)交纳。对行政事业性收费和罚没收入按国家规定严格实行收支两条线管理。
四、规范检查，保障市外投资企业的正常生产经营秩序
(十一)建立健全联合年检制度。各级经贸、财政、工商、税务、海关及其他法定年检部门要严格按国家有关规定，对市外投资企业实行集中联合年检。
(十二)严格划分管理权限和职责。对市外投资企业的执法检查应当由有行政执法权的行政管理机关按照法定程序实施。无正当理由和法定程序，不得对市外投资企业进行突击检查，不得干扰企业正常的生产、经营秩序。
(十三)各级人民政府对重点市外投资企业进行“挂牌保护”，实行半封闭式管理。
五、加强行业自律，规范行政管理行为
(十四)各级行政机关及其工作人员不得有下列行为：
1、不按规定程序执法；乱收乱罚，借执法敛财。
2、向企业和投资者索要赞助；未经批准在企业进行任何形式的集资活动；向企业乱摊派和无偿占用企业财、物。
3、利用职权向企业、投资者强购紧俏产品，强制企业、投资者购买指定产品，接受指定服务，从中谋利。
4、将职权范围内的公务活动变无偿为有偿，通过所办中介组织对企业进行收费或将行政职能转移、分解到下属单位、经济实体，进行有偿服务，以及不交费不办事，只收费不服务。
5、将由企业和投资者自愿进行咨询、顾问、信息、检测、商业性保险等服务项目变为强制服务和强制收费。
6、强制企业和投资者参加不必要的各种收费培训班、学术研讨，组织企业参加国家、自治区、市规定外的检查、评比、达标、升级等活动。
7、强行向企业和投资者拉广告，订购书报、刊物、音像制品等。
8、享受企业职工福利、搭车旅游、组团出国，到企业报销机关、个人的各种费用票据。
(十五)凡是侵害投资者合法权益和干扰企业合法经营活动的违纪案件，要从严从重从快查处。对投资者和企业进行敲诈勒索、以权谋私、故意刁难、吃拿卡要的人员，给予党纪政纪处分，并按党风廉政责任制，追究单位领导责任。
六、健全对投资环境建设的评价和监督制度
(十六)在执行政策、执法执纪和服务部门中推行“三优”(优惠的政策、优质的服务、优良的环境)承诺制度。通过新闻媒体和印发手册等途径将各部门的承诺制度向社会公布，设立投诉电话和投诉信箱，接受社会监督。
(十七)各级人民政府法制机构对行政执法部门的行政执法行为加强监督检查，对违法和不适当的行政行为及时予以查处和纠正；充分发挥投诉中心的职能作用，切实做好市外投资企业投诉、举报事项的调解、协调和查处工作，保障市外投资企业的合法权益。
(十八)将投资环境建设列入各级班子和领导干部责任目标考核内容，作为评定工作实绩的重要依据。
关于沿海经济开放区鼓励外商投资减征、免征企业所得税和工商统一税的暂行规定(附英文)
财政部
关于沿海经济开放区鼓励外商投资减征、免征企业所得税和工商统一税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录(第六批)的通知废止
为了有利于辽东半岛、山东半岛、长江、珠江三角洲和闽南厦漳泉三角地区的经济开放区（以下简称沿海经济开放区）扩大对外经济技术交流，吸收外资，引进技术，加速实施沿海经济发展战略，现对外商在沿海经济开放区投资有关减征、免征企业所得税和工商统一税的优惠问题，暂
作如下规定：
一、外商在沿海经济开放区投资开办的生产性企业（以下统称经济开放区企业），凡属技术密集、知识密集型项目，或者外商投资额在3000万美元以上、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（包括科研项目）的经济开放区企业，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。
对沿海经济开放区企业减征、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、外国企业所得税法和《国务院关于鼓励外商投资的规定》所规定的范围，条件和期限执行。
二、对经济开放区企业征收的地方所得税，需要给予减征、免征优惠的，由省、自治区、直辖市人民政府决定。
三、外商在中国境内没有设立机构而有来源于经济开放区的股息、利息、租金、特许权使用费和其它所得，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，由省、自治区、直辖市人
民政府决定。
四、经济开放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、办公用品，免征工商统一税。
五、经济开放区企业生产的出口产品，除原油、成品油和国家另有规定的以外，免征工商统一税；内销产品，照章征税。
六、经济开放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、在经济开放区企业中工作或者居住的外籍人员，携带进口自用的安家物品和自用的交通工具，凭省辖市及其以上人民政府的主管部门出具的证明文件，在合理数量内免征工商统一税。
八、为了在引进优良品种的同时，利于我国的动植物检疫工作，广东、福建、浙江、江苏、山东可选择一两个海岛（或江心沙地）举办试验农场，对引进的良种、良畜等进行试种、试养。这类试种、试养项目属于科研性质，从获利年度起5年内豁免一切税收。
附件：一、国务院关于扩大沿海经济开放区范围的通知（略）二、长江、珠江三角洲和闽南厦（门）漳（州）泉（州）三角地区经济开放区市、县名单（略）
Interim Provisions of Ministry of Finance of the People's Republicof China Concerning Reduction and Exemption of Enterprise Income Tax andIndustrial Consolidated Tax for the Encouragement of Foreign Investment inChina's Open Coastal Econo
mic Areas
(Promulgated by the Ministry of Finance on June 15, 1988)
Whole document
Interim Provisions of Ministry of Finance of the People's Republic of
China Concerning Reduction and Exemption of Enterprise Income Tax and
Industrial Consolidated Tax for the Encouragement of Foreign Investment in
China's Open Coastal Economic Areas
(Promulgated by the Ministry of Finance on June 15, 1988)
The present set of interim provisions is formulated in respect of
reduction and exemption of enterprise income tax and industrial and
commercial consolidated tax for foreign investors in order to promote the
economic and technological exchange, absorb the foreign investment, import
foreign technology and accelerate economic development in China's open
coastal economic areas, namely the East Liaodong Peninsula, Shandong
Peninsula, Yangtze river delta, Zhujiang river delta and a triangular area
in south Fujian comprising Xiamen, Zhangzhou and Quanzhou. It reads as
follows:
Article 1
Subject to approval by the Ministry of Finance, the productive
enterprises established by foreign investors in China's open coastal
economic areas (hereinafter referred to as open area enterprises) shall
pay their enterprise income tax at a preferential tax rate of 15% if they
satisfy any one of the following conditions:
i) they are technology-intensive or knowledge-intensive enterprises;
ii) the foreign investors have contributed more than US $ 30 million
of investment to the enterprise and is expected to take a long time to
recoup their investment, and
iii) they are engaged in energy, transport and port construction
projects.
Subject to approval by the Ministry of Finance, open area enterprises
engaged in the following lines of business but are not qualified under the
requirements set in the preceding paragraph may pay their enterprise
income tax at a 20% discount:
1. machinery manufacturing, electronic industry;
2. metallurgy, chemical, building materials industry;
3. light industrial products, textiles, packaging industry;
4. medical instrument production, pharmaceutical industry;
5. agriculture, forestry, animal husbandry and aquaculture and their
related processing business, and
6. building industry.
The reduction and exemption of enterprise income tax for open area
enterprises shall be carried out, on the basis of the above-mentioned tax
rate and subject to the scope, conditions and terms stipulated in the
"Provisions of the State Council of the People's Republic of China for the
Encouragement of Foreign Investment", "Income Tax Law of the People's
Republic of China Concerning Joint Ventures with Chinese and Foreign
Investment" and "Foreign Enterprise Income Tax Law".
Article 2
The people's governments of provinces, autonomous regions and
municipalities directly under the State Council are given the authority to
determine the reduction and exemption of the local income tax for open
area enterprises.
Article 3
The dividends, interest, rentals and royalties and other income
derived from China by foreign investors, where they have not established
an establishment, are subject to income tax at a reduced tax rate of 10%
unless such income has already been subject to income tax exemption by
law. The people's governments of provinces, autonomous regions and
municipalities directly under the State Council can grant more preferences
to the foreign investors regarding tax reduction and exemption if the
foreign investors can provide capital and equipment on favorable terms, or
transfer advanced technology to China.
Article 4
The production equipment, operational facilities, construction
materials and means of transport, office equipment imported by open area
enterprises as part of their initial investment or new investment shall
not be subject to industrial and commercial consolidated tax.
Article 5
Apart from crude oil, finished oil products and those products
according to other State's regulations, exports produced by open area
enterprises are not subject to industrial and commercial consolidated tax
but those products which are to be sold in the domestic markets will have
to pay the said tax according to the provisions.
Article 6
The raw materials and processed materials, parts and components and
packing materials imported by open area enterprises and used in the
manufacturing of export products are not subject to industrial and
commercial consolidated tax but those used in the manufacturing of
products which are to be sold in the domestic markets are subject to the
said tax according to the provisions.
Article 7
The household articles and transport vehicles carried by the foreign
workers who work for or reside in an open area enterprise shall not be
subject to industrial and commercial consolidated tax. However, the
foreign workers must be able to present a certificate issued by a
municipal government (directly subordinated under a provincial government)
or a higher level authority regarding the exemption and the amount of
articles (vehicles) they carried into the country must be within a
reasonable limit.
Article 8
In order to facilitate quarantine work on imported plants and animals,
experimental farms may be set up in the one or two islands of Guangdong,
Zhejiang, Fujian, Jiangsu or Shandong so that the imported fine strains
(breeds) of plants or animals can be tested and cultivated. Since these
experimental farms are of the nature of research and development projects
they shall not be subject to all kinds of tax for five years starting from
their first profit-making year.
1988年6月15日
