第一條 為了鼓勵外國公司、企業(yè)和其他經(jīng)濟組織或個人來中國舉辦中外合作經(jīng)營企業(yè)，引進先進技術(shù)設(shè)備，并向國家需要優(yōu)先發(fā)展的行業(yè)投資，特制定本法規(guī)。

　　第二條 中外合作經(jīng)營企業(yè)應(yīng)持憑經(jīng)國務(wù)院各部、委或省、市、自治區(qū)主管部門的批準文件、工商管理部門核發(fā)的營業(yè)執(zhí)照以及經(jīng)批準執(zhí)行的合作雙方簽訂的合同（或協(xié)議，下同），向所在地或分管地海關(guān)（以下簡稱主管海關(guān)）登記備案。

　　第三條 中外合作經(jīng)營企業(yè)的貨物進出口時，應(yīng)持憑經(jīng)主管海關(guān)登記、簽印的合同，并填寫《進（出）口貨物報關(guān)單》向進、出口地海關(guān)申報。屬于國家法規(guī)需申領(lǐng)進（出）口許可證的貨物，還應(yīng)向海關(guān)遞交進（出）口許可證，由海關(guān)查驗。

　　第四條 中外合作經(jīng)營企業(yè)按照批準的合同作為外商投資或追加投資進口的物資，按照以下法規(guī)征免稅：

　?。ㄒ唬┲型夂献鳛殚_采海洋石油進口直接用于勘探、開發(fā)作業(yè)的機器、設(shè)備、備件和材料，以及為制造開采作業(yè)用的機器、設(shè)備所需進口的零部件和材料，按照國務(wù)院批準的《關(guān)于中外合作開采海洋石油進出口貨物征免關(guān)稅和工商統(tǒng)一稅的法規(guī)》予以免征進口關(guān)稅和工商統(tǒng)一稅。

　?。ǘ┓矊倌茉撮_發(fā)，鐵路、公路、港口的基本建設(shè)，工業(yè)，農(nóng)業(yè)，林業(yè)，牧業(yè)，養(yǎng)殖業(yè)，深海漁業(yè)捕撈，科學(xué)研究，教育以及醫(yī)療衛(wèi)生方面的中外合作經(jīng)營企業(yè)，按照合同法規(guī)進口先進的、國內(nèi)不能供應(yīng)的機器設(shè)備以及建廠（場）和安裝、加固機器設(shè)備所需材料，免征進口關(guān)稅和工商統(tǒng)一稅。

　　（三）中外合作建造的旅游旅館進口的建筑材料、建館的附屬設(shè)備、作為建筑工程一部分的室內(nèi)電器設(shè)備和其他必需用品，按照經(jīng)國務(wù)院批準的《關(guān)于吸收僑資、外資建設(shè)旅游旅館進口物資征免稅的法規(guī)》免征或減征進口關(guān)稅和工商統(tǒng)一稅。

　　（四）中外合作經(jīng)營的商業(yè)、飲食業(yè)、照相業(yè)和其他服務(wù)業(yè)、維修中心、職業(yè)培訓(xùn)、客貨汽車運輸、近海漁業(yè)捕撈以及其他行業(yè)進口的貨物，應(yīng)照章征收進口關(guān)稅和工商統(tǒng)一稅。

　?。ㄎ澹τ谕馍掏顿Y進口的生活用品、辦公用品、非生產(chǎn)性交通工具，以及屬于國家限制進口的物品，除符合《關(guān)于吸收僑資、外資建設(shè)旅游旅館進口物資征免稅的法規(guī)》予以減免稅的以外，均應(yīng)照章征收進口關(guān)稅和工商統(tǒng)一稅。

　　第五條 第四條中（一）、（二）、（三）款法規(guī)對中外合作經(jīng)營企業(yè)準予免稅或減稅進口的機器設(shè)備和其他物資，應(yīng)于進口前向主管海關(guān)辦理減、免稅申請手續(xù)，由主管海關(guān)核發(fā)減免稅證明，進口地海關(guān)憑證明予以減、免稅。

　　第六條 中外合作經(jīng)營企業(yè)專為加工外銷產(chǎn)品而從國外進口的原材料、元器件、零部件、輔料和包裝物料（以下簡稱進口料、件），免征進口關(guān)稅和工商統(tǒng)一稅，副次品和因其他原因不能出口留在國內(nèi)部分應(yīng)照章征稅，其管理辦法統(tǒng)一按海關(guān)對進料加工以及保稅工廠的管理法規(guī)辦理。

　　第七條 中外合作經(jīng)營企業(yè)經(jīng)批準進口供加工內(nèi)銷產(chǎn)品的料、件，應(yīng)在進口時照章征稅。

　　第八條 中外合作經(jīng)營企業(yè)出口應(yīng)征收出口關(guān)稅的商品，應(yīng)照章繳納出口關(guān)稅。

　　第九條 中外合作經(jīng)營企業(yè)減、免稅進口的貨物，不得擅自出售或轉(zhuǎn)讓。如需出售或轉(zhuǎn)讓，應(yīng)經(jīng)原審批機關(guān)批準，并按法規(guī)向主管海關(guān)辦理補稅手續(xù)。

　　第十條 中外合作經(jīng)營企業(yè)如有違反本法規(guī)的情況，按《中華人民共和國暫行海關(guān)法》的有關(guān)法規(guī)予以處理。

　　第十一條 本法規(guī)從一九八四年二月一日起實施。

　　Regulations Concerning the Supervision and Control over，and theLevying and Exemption of Duties on Imports and Exports for Chinese-Fcontractual Joint Ventures

　?。≒romulgated on Jan. 31， 1984 by the General Administration ofCustoms， Ministry of Finance and Ministry of Foreign Economic Relationsand Trade， effective as of Feb. 1， 1984）

　　Important Notice： （注意事項）

　　當(dāng)發(fā)生歧意時， 應(yīng)以法律法規(guī)頒布單位發(fā)布的中文原文為準。

　　In case of discrepancy， the original version in Chinese shall prevail.

　　Whole Document （法規(guī)全文）

　　Regulations Concerning the Supervision and Control over， and the Levying and Exemption of Duties on Imports and Exports for Chinese-Foreign Contractual Joint Ventures（Promulgated on Jan. 31， 1984 by the General Administration of Customs， Ministry of Finance and Ministry of Foreign Economic Relations and Trade，effective as of Feb. 1， 1984）

　　Article 1

　　The regulations hereunder are formulated with a view to encouraging foreign companies， enterprises， and other economic entities or individuals to establish Chinese-foreign contractual joint ventures in China and to introducing advanced technology and equipment， and to investing in the national priority sectors of development in China.

　　Article 2

　　The Chinese-foreign contractual joint ventures shall register with the local Customs or the Customs in charge of goods imported by Chinese- foreign contractual joint ventures in inland territory （hereinafter referred to as Customs in charge） by presenting the certificates approved by the Ministries or Commissions under the State Council， or approved by the Departments in charge in the provinces， municipalities or autonomous regions， and the concerned business licenses issued by the Administrative Bureau for Industry and Commerce，and the contracts （or agreements）concluded by two parties and approved by the authorities.

　　Article 3

　　The contractual joint ventures shall declare imports and exports to the Customs at places of importation or exportation by presenting the contract registered and sealed by the Customs in charge and Import （Export）Application. For the goods the import （or export） licenses are required in accordance with State Stipulations， the import （or export）

　　licenses shall be presented to the Customs for verification.

　　Article 4

　　The goods imported by the contractual joint ventures as foreign investment or additional investment on the basis of the approved contracts， shall be levied or exempt from duties in accordance with the following stipulations：

　?。?） The machinery， equipment， spare parts and materials imported for direct use in exploration and development of petroleum， and parts，components and materials as necessary imports for manufacturing machinery and equipment for the exploitation of petroleum shall be exempt from the Customs duties and the Industrial and Commercial Consolidated Tax in accordance with .Rules Concerning the Levy and Exemption of the Customs Duties and the Industrial and Commercial Consolidated Tax on Imports and Exports for the Chinese-Foreign Cooperative Exploitation of Offshore Petroleum approved by the State Council.

　?。?） The advanced machinery and equipment， which China cannot supply， and materials as required for the construction on the factory site and for the installation and reinforcement of machinery and equipment imported according to the provisions of the contracts for those Chinese-foreign contractual joint ventures in the field of energy development， capital construction of railway， highway and harbour， and of industry，agriculture， forestry， animal husbandry， aquiculture，deep-sea fishing，scientific research， education and medical treatment， shall be exempt from the Customs duties and the Industrial and Commercial Consolidated Tax.

　?。?） The imported construction materials， auxiliary equipment， indoor electrical equipment and other necessities which are as part of the construction project for the tourist hotels built by Chinese-foreign contractual joint ventures shall be free from the Customs duties and the Industrial and Commercial Consolidated Tax or levied reduced Customs duties and the Industrial and Commercial Consolidated Tax in accordance with the .Regulations Concerning the Levy and Exemption of Duties on the Construction of Tourist Hotels Using Overseas Chinese and Foreign Investment approved by the State Council.

　?。?） The goods imported by Chinese-foreign contractual joint ventures for commerce， catering， photographing and other service trades， and service centers， occupational training，passenger-cargo transportation， offshore fishing and other trades， shall be levied the Customs duties and the Industrial and Commercial Consolidated Tax.

　　（5） The articles for daily use， items for office use， means of transport for non-productive use and the state- restricted imports as foreign investment， shall be levied the Customs duties and the Industrial and Commercial Consolidated Tax，except for those in comply with the.Regulations Concerning the Levy and Exemption of Duties on the Construction of Tourist Hotels Using Overseas Chinese and Foreign Investment.

　　Article 5

　　Before importation of goods， the Chinese-foreign contractual joint ventures shall apply to the Customs in charge for the reduction or exemption of duties on those machinery， equipment and other materials as referred to in Article 4. （1）， （2） and（3）。 And the reduction and exemption of duties may be granted by the Customs at the place of importation based on the certificates issued by the Customs in charge.

　　Article 6

　　The raw materials， components， auxiliary materials and packaging materials（hereafter referred to as imported materials and components） used for inward processing shall be exempt from Customs duties and Industrial and Commercial Consolidated Tax. The by-products and products which cannot be exported due to certain reasons shall be levied duties according to the relevant regulations. The administrative measures shall be taken according to the regulations concerning inward processing and the bonded factories.

　　Article 7

　　The imported materials and components approved for processing of products for domestic sale shall be levied duties according to the regulations.

　　Article 8

　　The dutiable goods exported by Chinese-foreign contractual joint ventures shall be levied the export duties according to the regulations.

　　Article 9

　　The imported goods with the reduction or exemption of duties shall not be resold or assigned to others. When any resale or assignment is required，the approval shall be granted by the original authorities， and duties shall be pursued by the Customs in charge according to the regulations.

　　Article 10

　　Breaching of these regulations shall be dealt with according to .The Provisional Customs Law of the People's Republic of China.

　　Article 11

　　These regulations shall go into effect on Feb. 1， 1984.