海关总署


中华人民共和国海关对经济技术开发区进出境货物的管理规定(附英文)

〔88〕署货字第445号

第一条 为了促进经济技术开发区的建设和发展，加强海关管理，根据《中华人民共和国海关法》和国家对经济技术开发区的有关法规，特制定本规定。
第二条 本规定适用于经国家批准的沿海港口城市兴办的经济技术开发区（以下简称开发区）。
第三条 开发区内从事进出口业务的外贸企业、生产企业、应持国家主管部门的批准文件和工商行政管理部门颁发的营业执照，向所在地海关办理注册登记手续。
第四条 开发区进出口货物应当由收、发货人或其代理人填写进、出口货物报关单向海关如实申报，并按照国家有关规定交验许可证件和其他有关单证，上述货物如从开发区以外的口岸进出境，应按海关对转关运输货物监管办法办理。
第五条 开发区内享受进出口货物优惠待遇的企业，应建立专门帐册，定期向海关书面报告进口物资使用、销售、库存以及出口等有关情况，由海关进行核查，海关有权随时进入企业检查货物情况和调阅有关帐册。
海关认为确有必要时，可以在有关企业中派驻海关人员进行监管，办理海关手续，有关企业应当免费提供办公场所和必要的方便条件。
第六条 开发区内企业和机构，经国家规定的主管部门批准，进口供本开发区内使用货物，其关税、进口调节税和工商统一税（产品税或增值税）按以下规定办理：
（一）建设开发区基础设施所需进口的机器、设备和其他基建物资，予以免税；
（二）区内企业进口自用的建筑材料、生产和管理设备、生产用燃料，合理数量的生产用车辆、交通工具、办公用品及上述机器设备、车辆所需进口的维修零配件，予以免税；
（三）开发区内的行政机关、事业单位等机构进口自用合理数量的建筑材料、交通工具、办公用品、管理设备，比照本条第（二）项的规定办理。
（四）区内企业进口专为生产出口产品所实际耗用的原材料、零配件、元器件、包装物料，旅游饮食业营业用的餐料，利用外资养殖出口产品所需进口的饲料，予以免税。
（五）开发区进口本条第（一）（二）（三）（四）项规定范围以外的其他货物，照章征税。
第七条 含有免税进口料件的制成品，经批准从内地运往开发区销售、使用的，按第六条的规定分别免征或补征税款。
第八条 开发区内企业出口开发区生产的产品，免征出口关税。
使用内地料件或半成品，在开发区内加工出口应征出口关税的产品，凡经实质性加工，增值百分之二十以上的，可视为开发区产品，海关凭有关主管部门的证明文件，免征出口关税。
开发区企业代理或收购区外产品出口，应按国家有关规定办理；出口应征出口税的产品，照章征收出口关税。
第九条 开发区进口的减免税货物只限在区内使用，未经批准，并办结海关手续，不得移作他用，不得擅自转让、销售、租赁区外。
第十条 开发区内单位更新下来的原免税进口的机器、设备、公用物品运往内地，以及在开发区内承包工程的内地单位施工结束后，将上述物资运往内地，均应向海关交验有关主管部门的批准文件，经海关审核认可，酌情予以补税验放。
第十一条 开发区内经营进料加工业务企业，其进出口有关物资分别按照《中华人民共和国海关对外商投资企业履行产品出口合同所需进口料件管理办法》和《中华人民共和国海关对进料加工进出口货物的管理办法》办理。
开发区内企业使用免税进口料件生产、装配的制成品，经有关主管部门批准内销时，有关企业应向海关补办进口手续，海关对其所含进口料件补征税款；在开发区内销售、使用的，按本规定第六条规定的原则免征或补征税款，对需补征税款的制成品，如货物所有人或其代理人对所含进口料件的品名、数量、价值申报不清的，海关按制成品的税率补征税款。
第十二条 开发区内企业如需将进口的料件运往开发区外加工，应凭开发区主管部门的批准文件和与内地加工企业签定的加工合同向海关登记，由海关核发《登记手册》，加工后的成品，应按合同规定期限运回开发区，并在合同执行完毕后的一个月内，持《登记手册》向海关办理核销手续。
第十三条 开发区以外的进口货物临时运往开发区使用时，应向海关申报，有关货物退回内地时，经海关查验确系原货的，可准予退回；未向海关申报的，有关货物退运内地时，按开发区进口货物运往内地的规定办理。
第十四条 凡违反本规定或海关其他规定的，由海关按《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十五条 本规定自一九八八年五月十五日起施行。

Administrative Rules of the Customs of the People's Republic ofChina for the Goods Entering and Leaving the Economic and TechnologicalDevelopment Zones

(Promulgated on April 26, 1988 by the General Administration ofCustoms of the People's Republic of China)

Whole Doc.
Article 1
The present Rules are formulated in order to promote the construction
and development of the economic and technological development zones,
strengthen the Customs control, in accordance with the Customs Law of the
People's Republic of China and the relevant State regulations concerning
the economic and technological development zones.
Article 2
The present Rules apply to the economic and technological development
zones (hereinafter referred to as the development zone) set up by coastal
cities with the State approval.
Article 3
The foreign trade enterprises and productive enterprises which
conduct import and export businesses in the development zone shall present
the approval documents of the competent authority and the business license
issued by the administrative department of industry and commerce to go
through the Customs formalities of registration at the local Customs.
Article 4
When goods imported or exported from the development zone, the
consignee or consignor or his agent shall fill in the declaration
certificate of imported or exported goods and declare the imported and
exported goods to the Customs according to the facts and submit licenses
and relevant documents for examination in accordance with the relevant
State regulations. If the above mentioned goods enter or leave the
territory at ports outside the development zone, the goods shall be dealt
with according to the regulations concerning the Customs supervision and
control of transportation of goods between the Customs.
Article 5
The enterprises which enjoy the preferential treatments of imported
and exported goods in the development zone shall establish special account
books, report regularly to the Customs in writing the use, sale, storage
and export of imported goods. The Customs shall verify the reports and
have the right to go into the enterprises at any time to check the goods
and the relevant account books.
When considered necessary, the Customs shall send Customs officers to
station in the enterprises for supervision and handle the Customs
formalities. The relevant enterprises shall provide free in charge offices
and necessary convenience.
Article 6
If the enterprises or institutes in the development zone want to
import goods for self-use within the development zone with the approval of
the competent State authority, the import duties, import adjusted tax,
consolidated industrial and commercial tax (product tax or value added
tax) shall be dealt with according to the following provisions:
1) The imported machines, equipment and other infrastructure
construction materials needed by the infrastructure construction of the
development zone shall be exempted from duties;
2) The imported construction materials, production and management
equipment, fuel production, production vehicles of reasonable amount,
means of transportation, office stationery and the imported spare parts
needed by the maintenance of the above mentioned machines, equipment and
vehicle shall be exempted from duties.
3) The construction materials, means of transportation, office
stationery, management equipment of reasonable amount imported for
self-use by the administrative departments, institutes in the development
zone shall be dealt with reference to the stipulation of above Paragraph.
4) The raw materials, spare parts, components specially imported by
the enterprises in the development zone and actually consumed in producing
export products, and the food stuff used for business of tourism and
catering trade, and the food imported for raising export products with
use of foreign capital shall be exempted from duties.
5) Other goods imported by the development zone which are outside the
range stipulated in Paragraph 1, 2, 3, 4 of this Article shall be paid
duties according to the regulations.
Article 7
If the products which contain materials or components exempted from
duties will be transported from the inland to the development zone with
approval to be sold or used, the products shall be exempted from or
imposed duties separately according to the stipulations of Article 6.
Article 8
The enterprises in the development zone export products produced in
the development zone shall be exempted from export duties.
The products processed in the development zone for export, with use
of the materials and semi-products from the inland, may be deemed as
products of the development zone if the products have been materially
processed and the value of the products have increased up to 20% or more.
The Customs shall exempt the products from export duties according to the
testimonial documents issued by the relevant competent authority.
The enterprises in the development zone want to export products of
the inland by acting as agent or purchasing shall be dealt with according
to the relevant State regulations. The products which should be levied
export duties shall be imposed export duties according to the regulations.
Article 9
The imported goods of the development zone which are reduced or
exempted from duties shall only be used within the limits of the zone.
Without the permission and complete of the Customs formalities, the goods
shall not be transferred to other uses and shall not be presumptuously
transferred, sold and leased outside the development zone.
Article 10
If the institutes in the development zone transport the replaced
machines, equipment and office stationery originally imported and
exempted from duties to the inland or the institutes of the inland which
contract constructions in the development zone transport above mentioned
equipment and materials to the inland after complete of the
constructions, they shall submit the approval documents issued by the
relevant competent authority to the Customs for examination. After the
verification and approval, the Customs shall impose duties again according
to the concrete conditions and release these goods upon examination.
Article 11
The relevant imported and exported materials of the enterprises which
conduct the businesses of processing imported materials shall be dealt
with in accordance with the Administrative Rules of the Customs of the
People's Republic of China concerning the Imported and Exported Goods for
Processing Imported Materials and the Administrative Rules of the Customs
of the People's Republic of China concerning the Imported Materials and
Components Needed by the Enterprises with Foreign Investments for carrying
out Export Contracts.
When the enterprise in the development zone wants to sell the
products produced or assembled with imported materials and components
exempted from duties to the inland market with permission of the relevant
competent authority, the enterprise shall again go through the Customs
formalities of import, and the Customs shall impose duties on the
materials and components contained in the products; When the enterprise
wants to sell or use the products in the development zone, the products
shall be exempted from or imposed duties according to the stipulations of
Article 6 of the present Rules. If the owner or his agent of the goods can
not declare clearly the name, quantity and value of the imported materials
and components contained in the products, the Customs shall impose duties
according to the product duty rate.
Article 12
If the enterprise in the development zone needs to process the
imported materials and components outside the development zone, the
enterprise shall register to the Customs by presenting the approval
documents issued by the competent authority of the development zone and
the processing contracts signed with the enterprise in the inland. The
registration book shall be issued by the Customs upon check. The processed
products shall be transported back to the development zone within the
duration stipulated in the contracts. The enterprise shall go through the
Customs formalities of conciliation by holding the registration book
within one month after the complete of the contracts.
Article 13
The imported goods outside the development zone which will be
transported temporarily into the development zone shall be declared to the
Customs. When the goods are transported back to the inland, the Customs
shall release the goods after examining the goods to be the original ones.
If the goods have not been declared to the Customs, the goods shall be
dealt with according to the regulations concerning the goods transported
from the development zone to the inland when the goods are transported
back to the inland.
Article 14
Violating the present Rules and other Customs regulations shall be
dealt with by the Customs in accordance with the Customs Law of the
People's Republic of China and other relevant regulations.
Article 15
The present Rules shall enter into force on May 15, 1988.


民政部


民政部关于印发《关于加强农村专业经济协会培育发展和登记管理工作的指导意见》的通知

民发〔2003〕148号 2003年10月29日


各省、自治区、直辖市民政厅（局），各计划单列市民政局，新疆生产建设兵团民政局：

近年来，随着我国社会主义市场经济的建立和不断完善，农村改革的逐步深入，作为农民进入市场重要组织形式的农村专业经济协会应运而生。农村专业经济协会这一组织形式对繁荣农村经济、增加农民收入、全面建设小康社会，发挥了重要作用。为了深入贯彻落实党的十六届三中全会和《中共中央、国务院关于做好农业和农村工作的意见》（中发〔2003〕3号）的精神，促进农民专业经济组织健康发展，充分发挥农村专业经济协会的作用，加强农村专业经济协会培育发展和登记管理。根据《社会团体登记管理条例》有关规定，在深入调查研究和反复征求各地意见的基础上，民政部制定了《关于加强农村专业经济协会培育发展和登记管理工作的指导意见》（以下简称《意见》），现印发你们。请认真贯彻落实《意见》的有关精神，加强领导，统筹规划，切实做好当地农村专业经济协会培育发展和登记管理工作。





关于加强农村专业经济协会培育发展和登记管理工作的指导意见



为深入贯彻落实党的十六届三中全会和《中共中央、国务院关于做好农业和农村工作的意见》（中发〔2003〕3号）的精神，充分发挥农村专业经济协会的作用，促进农村经济发展，增加农民收入，实现全面建设小康社会的战略目标，现就加强农村专业经济协会培育发展和登记管理工作提出以下意见：

一、充分认识农村专业经济协会培育发展和登记管理工作的重要意义

近几年，我国广大农村出现了一种新型的农民自愿组成的互助合作性组织??农村专业经济协会。这类协会采取会员制的方式，吸收从事同一专业的农民作为会员，由协会提供产、供、销过程中的服务，组织会员在产前、产中、产后等环节上进行合作。它集科技推广、技术服务、信息提供、农产品产供销服务为一体，以市场为导向，进行专业化生产、一体化经营。这种新型的农民互助合作组织一出现就显示了强大的生命力，受到了广大农民的普遍欢迎和当地党政领导的高度重视。实践证明，这类组织有利于农业结构调整和农业市场化、产业化的发展；有利于农业科技成果的示范推广和农产品、农业技术的对外交流；有利于引导农民合法经营、勤劳致富，提高农民的科技、文化素质；有利于提高农民进入市场的组织化程度，实现小生产与大市场的对接，提高经济效益，抵御市场风险；有利于加快农村城镇化进程和我国现代化建设步伐。农村专业经济协会的产生和发展，是我国民间组织在基层出现的新生事物，如何及时对其进行培育发展和规范管理，是民政部门面临的一项新的课题，也是十分重要的任务。各级民政部门要从贯彻落实党的“十六大”精神、践行“三个代表”重要思想的高度，充分认识发展农村专业经济协会的重要意义，坚持培育发展和监督管理并重的方针，大胆探索，采取切实可行的措施，促进农村专业经济协会健康有序发展，使农村专业经济协会成为深化农村改革，解决“三农”问题的有效组织形式，充分发挥其在我国农村物质文明、精神文明和政治文明建设中的作用。

二、简化农村专业经济协会登记的条件和程序

目前，各地农村专业经济协会还处于探索发展阶段，尚不够成熟。大部分协会人员少、规模小、注册资金不足。对农村专业经济协会的登记管理工作应本着与时俱进、求实创新的精神，在不违背《社会团体登记管理条例》基本精神的基础上，可以适当放宽登记条件，简化登记程序。

（一）登记范围：县（市、区）、乡（镇）、村三级区域内，在农业、林业、牧业、渔业、水利、科技等领域服务于种植、养殖、生产、加工、销售等方面的各类农村专业经济协会。

（二）业务主管单位和登记管理机关：县（市、区）区域内农村专业经济协会的业务主管单位为相应的县级人民政府有关部门；乡（镇）、村区域内农村专业经济协会的业务主管单位为相应的县级人民政府有关部门或县级人民政府委托的乡（镇）人民政府。以上农村专业经济协会的登记管理机关均为县级民政部门。

（三）登记条件：县（市、区）、乡（镇）、村区域内农村专业经济协会注册资金应不低于2000元，有规范的名称、固定的场所、一定数量的会员、相应的组织机构、与其业务活动相适应的专职或兼职人员，并能独立承担民事责任。

（四）登记程序：对农村专业经济协会的登记可以适当简化程序。具备成立条件，并经业务主管单位审查同意，可直接向登记管理机关申请注册登记。对乡（镇）、村区域内的协会可免于公告。

在执行上述规定的过程中，各省（自治区、直辖市）民政部门可以根据当地的实际情况制定补充规定。要明确登记范围，区分不同组织的性质，坚持社会团体的非营利性目的，对公司、合作社等企业性组织不宜作为农村专业经济协会进行登记，要鼓励农村专业经济协会在核准的业务范围内开展活动或服务，取得收入，根据民政部、国家工商局《关于社会团体开展经营活动有关问题的通知》（民社发〔1995〕14号）的规定兴办经济实体。要注意规范农村专业经济协会的名称，以产品特征、技术特征或生产方式、流通方式命名。要坚持登记管理机关和业务主管单位双重负责的管理体制，发挥民政部门的职能作用。

三、加强对农村专业经济协会的培育

农村专业经济协会是农村经济体制改革中产生的新事物，各级民政部门应统一思想，提高认识，加强领导，积极协调当地有关部门，结合本地实际，制定切实可行的政策，加大对农村专业经济协会的培育力度，有组织、有计划地做好培育发展工作。按照边发展、边规范、边登记的原则，做到成熟一个、登记一个、规范一个。要集中精力培育和发展一批适应市场经济需要，对当地经济发展有影响的农村专业经济协会。对组织机构健全、活动规范、作用明显的农村专业经济协会要认真总结经验，抓好典型宣传工作，发挥其示范作用，推进农村专业经济协会整体水平的提高。要支持农村专业经济协会建立以章程为核心的内部管理制度，建立健全自律机制、民主决策机制，实行民主管理，做到民办、民管、民受益。要加强调查研究，注意发现和研究新问题，总结新经验，促进我国农村专业经济协会健康有序地发展。