中华人民共和国国务院关于中外合资建设港口码头优惠待遇的暂行规定(附英文)

*9条为了扩大对外经济合作和技术交流，加速港口码头的建设，以适应我国社会主义现代化建设事业的发展，特制定本规定。
第二条外国公司、企业或个人（以下简称外国合营者），在中华人民共和国境内，同中国的公司、企业共同投资兴办合营企业（以下简称合营企业）建设港口码头，除适用有关合营企业的法律、法规、规章外，根据其投资大、建设周期长和资金利润率低的实际情况，按照本规定给予优惠待遇。
第三条允许合营企业有较长的合营期，可以超过三十年，具体合营期限由合营各方协商确定。合营期满后，如合营各方同意并报中华人民共和国对外经济贸易部或其委托机构批准，还可以延长合营期限。
第四条经合营企业申请，当地税务机关审核并报中华人民共和国财政部批准，企业可以采取固定资产加速折旧的办法回收投资。
第五条合营企业以投资总额内的资金进口建设码头必需的原材料、装卸设备、运输工具和其他生产设施，免征关税和工商统一税。
第六条合营企业按百分之十五的税率缴纳所得税。对新办的合营企业，合营期在十五年以上的，经企业申请，所在地的省、自治区、直辖市税务机关批准，从开始获利的年度起，*9年至第五年免征所得税，第六年至第十年减半征收所得税。
合营企业按照前款规定免税、减税期满后，纳税仍有困难的，经中华人民共和国财政部批准，还可以适当延长免税、减税的年限。
对合营企业征收的地方所得税，需要减征或免征的，由合营企业所在地的省、自治区、直辖市人民政府决定。
第七条合营企业的外国合营者将从企业分得的利润汇出境外，免征所得税。
第八条合营企业所建码头的装卸费等费率标准，由企业自定，报企业主管部门和当地物价主管部门备案。
第九条合营企业的外国合营者，将从企业分得的利润，再投资合营建设新的泊位或码头，期限不少于五年的，经外国合营者申请，税务机关批准，退还再投资部分已纳所得税税款的百分之四十。
第十条允许合营企业兼营投资较少、建设周期较短、资金利润率较高的项目，其有关事宜按照现行规定办理。
第十一条香港、澳门地区的公司、企业或个人投资兴办合营企业建设港口码头的，比照本规定办理。
第十二条本规定自发布之日起施行。
　　INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLICOF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITHCHINESE AND FOREIGN JOINT INVESTMENT
　　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）
　　INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITH CHINESE AND FOREIGN JOINT INVESTMENT（Promulgated on September 30， 1985）
　　Article 1 These Provisions are formulated with a view to expanding economic cooperation and technological exchange with foreign countries， speeding up the construction of ports and piers， and meeting the needs of the socialist modernization programme. Article 2 All the laws， regulations， provisions， and rules governing Chinese-foreign equity joint ventures shall apply to joint ventures running port and pier construction projects （hereinafter called joint ventures） established within the boundaries of the People's Republic of China by foreign companies or enterprises， or individual investors （hereinafter called foreign joint ventures） on the one hand and Chinese companies or enterprises on the other， and preferential treatment shall， in accordance with these Provisions， be granted to them out of consideration for their huge investment amount， long construction cycle， and narrow profit margin. Article 3 A joint venture may have a comparatively long contract period， which can be as long as over 30 years. The specific period shall be fixed by the parties to the joint venture through consultation. A joint venture may extend the contract period at the expiration of the contract provided that the extension is agreed upon by the parties concerned and approved by the Ministry of Foreign Economic Relations and Trade of the People's Republic of China or an agency authorized by it. Article 4 A joint venture may recover its investment by accelerated depreciation of its fixed assets provided that its application for the adoption of accelerated depreciation procedure is examined by the local tax authorities and subsequently submitted to and approved by the Ministry of Finance of the People's Republic of China. Article 5 Raw materials， loading and unloading equipment， means of transport， and other production facilities essential for pier construction that are imported by a joint venture with funds drawn from its gross investment shall be exempted from customs duties and industrial and commercial consolidated taxes. Article 6 A joint venture shall pay income tax at a rate of 15 percent. Newly founded joint ventures with a contract period of over 15 years shall be exempted from income tax for the first five years as from the first profit-making year， and shall pay an income tax at half of the normal rate for the subsequent five years， provided their applications for exemption and reduction of tax are approved by the tax authorities of the provinces，autonomous regions， or municipalities directly under the Central Government where they are located. If a joint venture still finds it difficult to pay the full income tax after the tax exemption or reduction period prescribed above expires， it may have its tax exemption and reduction period appropriately extended with the approval of the Ministry of Finance of the People's Republic of China. Exemption and reduction of the local income tax levied on a joint venture shall be decided by the people's governments of the provinces， autonomous regions， or municipalities directly under the Central Government where the joint venture is located. Article 7 Profits earned by the foreign joint venturer in a joint venture shall be exempted from income tax when they are remitted out of China. Article 8 The rates of charge on cargo handling and other charges on use of facilities at a pier built by a joint venture may be fixed by the joint venture， but shall be filed with the authorities in charge of the venture and the local pricing authorities for the record. Article 9 When the foreign joint venturer of a joint venture reinvests its share of profit from the joint venture in building new berths or piers， 40 percent of the income tax paid on the reinvested portion of its profit share shall be refunded， provided that the new contract period is not shorter than 5 years and the foreign joint venturer's application for refund of tax payment is approved by the tax authorities. Article 10 When a joint venture is permitted to run concurrently some other projects requiring smaller amounts of investment， a shorter construction cycle， and allowing a wider profit margin， the related matters shall be dealt with in accordance with the relevant provisions in force. Article 11 Matters relating to port and pier construction by joint ventures with investment of companies， enterprises， or individuals from Hong Kong and Macao regions shall be dealt with by applying mutatis mutandis these Provisions. Article 12 These Provisions shall come into force as of the date of promulgation.