黑龙江省人民政府


关于鼓励出口创汇若干问题的规定
黑龙江省人民政府



为鼓励出口商品生产，扩大出口创汇，保证完成和超额完成国家下达的出口计划，根据国务院国发〔1986〕17号文件《关于鼓励出口商品生产扩大出口创汇的通知》精神及有关政策规定，结合我省情况，特作如下规定：
一、出口商品实行指令性计划管理。对生产出口商品企业的出口创汇额（或出口供货额）、合同履约率、出口产品合格率三项指标，作为指令性计划下达，列为考核出口企业的主要指标。
二、保证出口商品生产的物资供应、交通运输和资金提供。各级计划和生产主管部门在下达出口商品生产计划时，对所需材料、燃料、电力等要优先安排供应。国家分配的原材料不足时，物资部门要积极组织计划外货源；也可由外贸部门使用“以进养出”外汇进口一部分短缺原材料；
必要时可使用部分地方自有外汇安排进口，以保证出口商品生产任务的完成。出口商品的运输，运输部门要优先安排。所需流动资金，各级银行要给予支持。
三、对生产出口商品企业的技术改造项目可优先列项，资金、材料优先保证；利用外资、引进技术设备优先安排。
四、为鼓励出口商品生产，实行税收优惠政策。
生产出口商品的企业和外贸公司出口已税商品（原油、成品油除外），在出口后退产品税和增值税。
符合新产品条件的出口商品，经过税务部门批准可以免税，外贸企业将产品出口后，仍按规定税率计算退税。
福利企业销售给外贸企业出口的产品，照章免税，外贸企业将产品出口后按规定税率予以退税。
外贸企业出口的应税农林牧水产品，凡是已免征加工环节产品税的，出口后退还收购环节已纳的产品税。
专为制造外销商品而进口的原材料、零部件，分别按百分之八十五或百分之九十五的比例作为出口部分免征关税、产品税（或增值税）。为进行技术改造和生产新设备、新产品所必需引进的关键设备、仪器，按规定税率减半征税。企业为进行技术改造而引进的先进技术，以及按技术转
让合同必须随附的仪器、设备，其金额不超过引进技术总金额百分之五十的，免征进口关税和增值税。
来料加工、来件装配和中小型补偿贸易进口的设备、原材料（包括辅料、包装材料）、零部件，一律免征关税、产品税、增值税。转为内销的产品，照章纳税。
基地企业、专厂（矿）、专车间的产品出口，可比照搞好大中型企业的办法，报请国家批准，逐步调减调节税。
五、实行“多创汇多用汇”的原则。（1）地方出口商品留成外汇的各项分配比例仍按省定的办法执行。机电产品留成外汇的分配比例，按国务院国发〔1985〕128号文件规定办理。（2）出口生产企业分得的留成外汇，实行外汇额度专户立帐，不准任何部门截留、平调、挪用
。外汇使用审批部门在平衡用汇指标时，要优先考虑创汇企业的需要。（3）留成外汇实行有计划、有领导的有偿调剂使用。企业暂时不用的留成外汇，可通过外汇管理部门调剂使用。调剂所得的外汇，只能用于本单位引进技术设备或进口原材料，不得用于进口盈利商品在国内倒卖；调入
外汇额度的单位，每调入一美元给调出单位人民币一元；通过调剂外汇所得人民币，作为企业的税后留利使用。（4）为开拓国际市场，外贸部门在国外建立推销、商情、服务三网所需外汇不足时，可从省级留成外汇中予以适当补助。
六、出口商品收购价格。属于国家定价产品，按各级物价部门批准的价格执行；价格放开的产品由工贸双方协商定价，并要认真贯彻“优质优价、同质同价”的原则。生产企业要向外贸企业公开生产成本，外贸企业也要向生产企业公开出口换汇成本。工贸、农贸之间要互相配合，互相
支持。由于外贸部门对规格、质量和包装有特殊要求，使企业成本加大部分，由外贸部门给予价外补贴。
七、对生产企业实行出口奖励制度。除石油、煤炭、军品的出口外，对生产出口商品的企业或供货单位，以一九八五年出口创汇的实绩为基数，在基数内每创汇一美元，奖励人民币三分；超基数创汇一美元，奖励人民币一角。一定三年不变。该项出口奖励金纳入当年出口成本，由外贸
企业全数付给生产企业或供货单位，作为企业的税后留利。此项留利大部分应用于企业发展生产，小部分用于增发职工奖金。完成年度出口创汇等三项指标企业，在保证核定上缴利润前提下，按现行奖金标准，职工可再增发不超过一个月平均工资额的奖金，并免征奖金税（生产机电产品的
出口企业奖励办法，仍按国务院国发〔1985〕128号文件规定执行）。对出口创汇多、贡献大的出口生产企业、出口生产基地、外贸公司以及科研部门出口产品攻关取得重大成果的，可授予特殊荣誉奖和物质奖。
八、加强出口商品货源管理。出口生产企业、供货部门必须保证完成省下达的出口商品供货计划，外贸部门要积极收购。合同双方要认真履行经济合同。在没有完成合同之前，其商品不准在市场上销售，工商、物价部门一定要加强市场管理。出口商品内外销发生矛盾时，除关系国计民
生的少数重要商品外，内销服从外销。对供过于求的出口商品，省外贸部门要积极与外省出口部门组织横向联合扩大出口。出口商品（除外贸公司外）运出省外，除指定有关专业部门管理外，需经省计经委批准，否则铁路、交通部门不予受理托运。




1986年8月16日
国家外汇管理局


境外投资外汇管理办法(附英文)

（1989年2月5日国务院批准）

办法
第一条 为了促进对外经济技术合作，加强境外投资外汇管理，有利于国际收支平衡，制定本办法。
第二条 本办法所称境外投资是指在中国境内登记注册的公司、企业或者其他经济组织（不包括外商投资企业）在境外设立各类企业或者购股、参股（以下统称境外投资企业），从事生产、经营的活动。
境外投资有关外汇事宜，依照本办法的规定执行。
第三条 拟在境外投资的公司、企业或者其他经济组织，在向国家主管部门办理境外投资审批事项前，应当向外汇管理部门提供境外投资所在国（地区）对国外投资的外汇管理情况和资料，提交投资外汇资金来源证明，由外汇管理部门负责投资外汇风险审查和外汇资金来源审查，并于三十天内作出书面审查结论。
第四条 经批准在境外投资的公司、企业或者其他经济组织（以下简称境内投资者），应当持下列材料向外汇管理部门办理登记和投资外汇资金汇出手续：
（一）国家主管部门的批准文件；
（二）外汇管理部门关于投资外汇风险审查和外汇资金来源审查的书面结论；
（三）投资项目的合同或者其他可证明境内投资者应当汇出外汇资金数额的文件。
办理前款登记和投资外汇资金汇出手续时，外汇管理部门应当对境内投资者的投资外汇资金来源进行复核。
第五条 境内投资者在办理登记时，应当按汇出外汇资金数额的5％缴存汇回利润保证金（以下简称保证金）。保证金应当存入外汇管理部门指定银行的专用帐户。汇回利润累计达到汇出外汇资金数额时，退还保证金。保证金存款的利息按照国家规定标准支付给境内投资者。
境内投资者缴存保证金确有实际困难的，可向外汇管理部门作出书面承诺，保证境外投资企业按期汇回利润或者其他外汇收益。
第六条 境内投资者来源于境外投资的利润或者其他外汇收益，必须在当地会计年度终了后六个月内调回境内，按照国家规定办理结汇或者留存现汇。未经外汇管理部门批准，不得擅自挪作他用或者存放境外。
第七条 境内投资者从境外投资企业分得的利润或者其他外汇收益，自该境外投资企业设立之日起五年内全额留成，五年后依照国家有关规定计算留成。
第八条 境外投资企业可以根据经营需要，自行筹措资金，但未经国家外汇管理局批准，其境内投资者不得以任何方式为其提供担保。
第九条 境外投资企业的年度会计报表，包括资产负债表、损益计算书，在当地会计年度终了后六个月内，由其境内投资者向外汇管理部门报送。
第十条 境外投资企业变更资本，其境内投资者应当事先报经原审批部门批准并报送外汇管理部门备案。
第十一条 境内投资者转让境外投资企业股份，应当向外汇管理部门提交股分转让报告书，并在转让结束后三十天内将所得外汇收益调回境内。
第十二条 境外投资企业依照所在国（地区）法律停业或者解散后，其境内投资者应当将其应得的外汇资产调回境内，不得擅自挪作他用或者存放境外。
第十三条 境外投资企业未按利润计划汇回利润或者其他外汇收益的，其境内投资者应当向外汇管理部门提交不能按时完成利润计划或者经营亏损的报告书。如无正当理由，外汇管理部门可从保证金中将相应比例的外汇数额结售给国家；未开立保证金帐户的，从其境内投资者的留成外汇中扣除相应数额上缴国家，但累计扣除数额不超过汇出外汇资金数额的20％。
第十四条 违反本办法第六条、第十一条、第十二条规定者，外汇管理部门应当责令境内投资者限期调回，并可按应调回资金数额的10％至20％处以外汇罚款。
违反本办法第九条、第十条规定，情节严重者，外汇管理部门对境内投资者可处以人民币十万元以下的罚款。
违反本办法其他条款规定者，依照《违反外汇管理处罚施行细则》的规定外理。
第十五条 本办法施行前已设立的境外投资企业，其境内投资者应当自本办法施行之日起六十天内，依照本办法的有关规定，向外汇管理部门补报有关材料，办理登记手续，并依照规定将外汇收益调回境内。
第十六条 本办法由国家外汇管理局负责解释。
第十七条 本办法自发布之日起施行。(附英文)

PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVEDIN INVESTMENT ABROAD

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 the "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)
PROCEDURES FOR THE ADMINISTRATION OF THE FOREIGN EXCHANGE INVOLVED
IN INVESTMENT ABROAD
(Approved by the State Council of the People's Republic of China
on February 5, 1989 and promulgated by the State Administration of Foreign
Exchange Control on March 6, 1989)
Article 1
These Procedures are formulated for the purpose of promoting economic and
technological co-operation with foreign countries, strengthening the
administration of the foreign exchange involved in investment abroad and
facilitating the achievement of a balance of international payments.
Article 2
The terms "investment abroad" referred to in these Procedures means the
establishment of various kinds of enterprises abroad or the purchase of
and holding shares abroad (hereinafter collectively referred to as
"Chinese-invested enterprises abroad") by corporations, enterprises and
other economic organizations registered inside China (not including
enterprises with foreign investment) to engage in production and business
activities. Matters related to the foreign exchange involved in investment
abroad shall be governed by these Procedures.
Article 3
Corporations, enterprises or other economic organizations that intend to
make investment abroad shall, prior to going through the procedures of
application, examination and approval of investment abroad with the
competent State authorities, provide the department for control of foreign
exchange with the information on the administration exercised by the
countries (or regions) where their investment is to be over the foreign
exchange involved in investigated by foreign countries and the relevant
data, and submit to the department the certifying documents on the
source(s) of the funds in foreign exchange earmarked for investment
abroad. The department for control of foreign exchange shall be
responsible for the risk examination of the foreign exchange earmarked for
investment abroad and for the examination of the source(s) of the funds in
foreign exchange and shall present within 30 days the conclusions in
writing drawn from the examinations.
Article 4
Corporations, enterprises or other economic organizations (hereinafter
referred to as "domestic investors") that have been permitted to make
investment abroad shall handle with the department for control of foreign
exchange the procedures of registration and of remitting abroad the funds
in foreign exchange earmarked for investment abroad by presenting the
following materials:
1. the documents of approval issued by the competent State authorities;
2. the conclusions in writing drawn by the department for control of
foreign exchange from the risk examination of the foreign exchange
earmarked for investment abroad and the examination of the source(s) of
the funds in foreign exchange; and
3. the contract of the investment project or other document(s) that may
serve to certify the amount of the funds in foreign exchange that the
domestic investors shall remit abroad.
In handling the procedures of registration and of remitting abroad the
funds in foreign exchange earmarked for investment abroad as prescribed in
the first paragraph of this Article, the department for control of foreign
exchange shall re-examine the source(s) of the funds in foreign exchange
of the domestic investors.
Article 5
In going through the procedures of registration, the domestic investors
shall place a deposit as a guarantee that they shall remit the profit back
to China (hereinafter referred to as "guarantee deposit") which is equal
to 5 percent of the amount of funds in foreign exchange to be sent abroad.
The guarantee deposit shall be placed in a special account in a bank
designated by the department for control of foreign exchange. The
guarantee deposit shall be refunded when the total amount of profit
remitted back to China is equal to the amount of funds in foreign exchange
sent abroad. The interest on the guarantee deposit shall be paid to the
domestic investors in accordance with the standard rate prescribed by the
State.
If the domestic investors experience real difficulty in placing the
guarantee deposit, they may give a written commitment to the department
for control of foreign exchange that the enterprise abroad in which they
invest shall remit regularly the profit or other incomes in foreign
exchange back to China.
Article 6
The profit or other incomes in foreign exchange derived by domestic
investors from their investment abroad shall be repatriated within 6
months as of the end of the local accounting year and settled as foreign
exchange or retained as spot exchange in accordance with the pertinent
provisions of the State. Without the approval by the department for
control of foreign exchange, they may not be diverted to other uses or
kept abroad.
Article 7
The share of profit or other incomes in foreign exchange that domestic
investors receive from the enterprise abroad in which they invest shall be
retained in full in the first five years as of the date of the
establishment of the enterprise and shall be retained at a percentage
calculated in accordance with the pertinent provisions of the State as of
the end of the first five years.
Article 8
A Chinese-invested enterprise abroad may, on the basis of the need of its
business operations, raise funds on its own. But without approval by the
State Administration of Foreign Exchange Control, its domestic investors
may not provide guarantee for it by any means.
Article 9
The annual accounting statements of a Chinese-invested enterprise abroad,
including the statement of assets and liabilities and the statement of
loss and profit, shall, within 6 months as of the end of the local
accounting year, be submitted by its domestic investors to the department
for control of foreign exchange.
Article 10
If a Chinese-invested enterprise abroad is to make changes in its capital,
its domestic investors shall apply in advance to the original examining
and approving authorities for approval and the changes shall be reported
to the department for control of foreign exchange for the record.
Article 11
If domestic investors are to transfer the shares of stock of the
enterprise abroad in which they invest, they shall submit to the local
department for control of foreign exchange a report for the transfer
thereof and shall repatriate the incomes in foreign exchange thus obtained
within 30 days after the completion of the transfer.
Article 12
If a Chinese-invested enterprise abroad terminates its business operations
or is dissolved in accordance with the laws of the country (or region) in
which it is located, its domestic investors shall repatriate the assets in
foreign exchange that they are entitled to obtain and may not divert them
to other uses or keep them abroad without authorization.
Article 13
If a Chinese-invested enterprise abroad fails to remit back to China their
profit or other incomes in foreign exchange in accordance with their
profit plan, its domestic investors shall submit to the department for
control of foreign exchange a report on their failure to fulfil their
profit plan on schedule or on the losses sustained in business operations.
If they fail to offer sufficient justification, the department for control
of foreign exchange may deduct from their guarantee deposit a
corresponding proportion of foreign exchange and sell it to the State. If
the domestic investors have not opened a guarantee deposit account, the
department for control of foreign exchange shall deduct from their
retained foreign exchange a corresponding amount and turn it over to the
State, but the total amount deducted shall not exceed 20 percent of the
amount of the funds in foreign exchange that has been remitted abroad.
Article 14
If domestic investors violate the provisions in Articles 6, 11 and 12, the
department for control of foreign exchange shall order them to repatriate
the foreign exchange involved within a prescribed period of time and may
impose a fine amounting from 10 percent up to 20 percent of the amount
that should be repatriated.
If domestic investors violate the provisions in Articles 9 and 10 to a
serious extent, the department for control of foreign exchange may impose
on them a fine of Renminbi 100,000 yuan or less.
Violators of the other provisions of these Procedures shall be dealt with
in accordance with the provisions of the Rules for the Implementation of
Penalties on Violations of Foreign Exchange Control.
Article 15
The domestic investors of the Chinese-invested enterprise abroad
established before these Procedures go into effect shall, within 60 days
starting from the day on which these Procedures go into effect and in
accordance with the relevant provisions of these Procedures, approach the
department for control of foreign exchange to make up for the submission
of the relevant materials and go through the procedures of registration
and shall repatriate their incomes in foreign exchange in accordance with
the relevant provisions.
Article 16
The State Administration of Foreign Exchange Control shall be responsible
for the interpretation of these Procedures.
Article 17
These Procedures shall go into effect as of the date of promulgation.