国务院


国务院批转国务院纠正行业不正之风办公室关于一九九三年纠正部门和行业不正之风工作要点报告的通知
国务院



各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
国务院同意国务院纠正行业不正之风办公室《关于一九九三年纠正部门和行业不正之风工作要点的报告》，现转发给你们，请结合本地区、本部门的实际，认真贯彻执行。

纠正部门和行业不正之风，是反对腐败、加强廉政建设、保证改革开放和现代化建设顺利进行的一项重要措施，必须坚持不懈地长期抓下去，年复一年地抓出阶段性成果。特别在目前部门和行业不正之风还比较普遍，有些问题还比较严重，群众反映仍很强烈的情况下，纠风工作只能抓
紧，不能放松。
纠正部门和行业不正之风能否真正取得实效，关键在领导。各级政府和国务院各部门要根据党的十四大精神和国务院的要求，从实际出发，制定本地区、本部门纠风工作的计划和措施。各级领导同志必须重视纠风工作，主要负责同志要亲自过问，并确定一位领导同志分管，扎扎实实地
抓落实。工作中必须紧紧围绕经济建设这个中心，同时要注意研究解决新的情况和问题，总结经验，研究政策，探索遏制部门和行业不正之风的有效途径，取得新的成果，不断把这项工作引向深入。

附件：关于一九九三年纠正部门和行业不正之风工作要点的报告

报告

国务院：


坚决纠正利用职权谋取私利的部门和行业不正之风，是当前和今后一个时期反对腐败、加强党风和廉政建设，保证改革开放和现代化建设顺利进行的一项重要措施。党的十四大对纠风工作提出了新的更高的要求。在新的一年，我们要按照十四大精神和国务院的要求，把纠正部门和行业
不正之风继续摆到重要位置上，坚持不懈地抓下去，下决心抓出更大的成效。现将一九九三年纠风工作要点报告如下：
一、正确评价前两年的纠风工作，认清当前面临的严峻形势
自一九九○年国务院“八·二三”电话会议，李鹏总理动员部署在全国开展纠风工作以来，各地区、各部门把这项工作提上日程，集中抓了两年多时间，做了大量工作。部门和行业不正之风的势头在某些方面受到遏制，群众反映强烈的一些热点问题，有的已初步解决，有的已有所缓解
，对密切党和政府同人民群众的联系，保障改革开放和经济建设的发展起了积极有效的作用。但是，必须清醒地看到，部门和行业不正之风还远未遏制住，有些问题仍相当严重，已解决的问题还有反复。同时，在新的形势下，又出现了许多新情况、新问题，进一步加大了纠风工作的难度。

因此，我们对前两年纠风工作取得的成绩不能估计过高，对当前部门和行业不正之风的普遍性、严重性和反复性不能估计过低。这项工作稍有放松或停顿，几年来的努力就会前功尽弃，党和政府的声誉就会受到严重影响。
各级领导要用党的十四大精神统一思想，充分认识在整个改革开放过程中都要坚持反对腐败、加强廉政建设、纠正部门和行业不正之风的必要性和重要性，更加自觉地坚持两手抓，两手都要硬的方针，正确处理纠风工作与改革开放和经济建设的关系，坚决克服在纠风工作上存在的各种
模糊甚至错误的观念，采取果断的有效的措施，进一步遏制部门和行业不正之风的势头。
二、继续刹风整纪，实行标本兼治，综合治理
纠正部门和行业不正之风，要坚决贯彻党的“一个中心、两个基本点”的基本路线，适应建立社会主义市场经济体制的要求，为改革开放和经济建设创造良好的环境。
继续贯彻一要坚决、二要持久和不断抓阶段性成果的方针，着眼于教育，立足于建设，实行标本兼治，综合治理。一方面通过纠正部门和行业不正之风，开展专项治理，查处违法违纪案件，继续不停顿地刹风整纪；另一方面，要在建设和治本上下功夫，在加强职业道德建设、提高职工
素质、建立行为规范和监督制约机制上取得进展和突破。纠风工作的对象，在部门和行业中要继续以执法部门、监督部门、经济管理部门、公用事业单位为重点；在地方上要以大城市为重点。从全局看，搞好纠风工作的关键是各级领导机关和领导干部。担任部门、行业领导职务的同志和国
家机关工作人员都要以身作则，遵纪守法，在纠风工作中起带头表率作用。
三、集中力量继续抓好专项治理
一九九三年，纠正部门和行业不正之风要着重抓好以下几个方面的专项治理：(1)继续下大力气纠正利用职权吃拿卡要、敲诈勒索、不给好处不办事、给了好处乱办事等带有普遍性的不正之风；(2)着重纠正一些国家机关工作人员利用职权索贿受贿、谋取私利、搞权钱交易的腐败行为；
(3)重视纠正执法、监督、管理等部门和行业违背中央有关规定，对企业转换经营机制设置障碍、侵害企业利益以及侵害农民利益的不正之风问题；(4)重视解决在政府机构改革、转变职能中出现的利用行业垄断以权谋私的不正之风；(5)继续贯彻《中共中央办公厅、国务院办公厅关于认真? 觳槎匝辖霉畛院人屠竦扔泄毓娑ㄖ葱星榭龅耐ㄖ?中办发〔1991〕17号)，制止党政机关在公务活动中用公款大吃大喝，挥霍浪费的歪风；(6)对那些纠而复发甚至愈演愈烈的问题要反复抓，抓到底。
近两年，一些地区和部门抓了清理行业乱着装、整顿公路站卡、清收“三款”(逾期贷款、个人借的公款、拖欠承包款)、减轻农民负担以及以票以证以装电话谋私等专项治理，效果较好。今年，各地区、各部门要在做好巩固工作的同时，从实际出发，抓住那些阻碍改革开放和经济建设
、严重侵害群众利益而又反映强烈的部门和行业不正之风问题，继续开展专项治理，以取得规模效益。除省、自治区、直辖市统一部署的外，市(地)可根据实际情况选择自己抓的治理项目。县一级要着重纠正那些加重农民负担的不正之风。一个地区、一个部门专项治理的问题不宜多，要选
准题目，精心组织，治理一项，见效一项，巩固一项。
不正之风往往掩盖违法犯罪行为，而违法犯罪分子又往往利用不正之风。因此，在纠正部门和行业不正之风过程中要重视发现和查办违法违纪案件，特别是对情节严重、在群众中造成恶劣影响的案件，要严肃查处，并有选择地予以公开揭露。
四、着眼于教育和防范，加强部门和行业自身的基础建设
各地区、各部门要把加强思想教育、提高队伍素质作为防止和纠正部门和行业不正之风的基础环节来抓。在有针对性地搞好党的基本路线教育、宗旨教育、法纪教育的同时，要按不同部门和行业的特点有计划地对干部职工进行系统的职业道德教育，把经常性的教育同集中培训结合起来
，把思想教育同加强队伍建设和业务建设结合起来。通过教育，使干部职工提高职业道德水准，增强职业责任感和纪律观念，树立敬业精神。各个部门和行业都要制定规划，确立各自的形象目标，逐步形成一套正规、科学、适合自身特点的职业道德行为规范。这项工作要在一些重要部门和
行业先行试点，取得经验，分期分批地推开。
纠正部门和行业不正之风根本上要靠改革。各部门、各行业都要十分重视制度建设，使行政和行业行为纳入法制化、规范化的轨道。要以现行的法律、法规和政策为依据，结合业务工作，从改革入手，完善廉政勤政制度，首先在执法部门、公用事业单位和直接掌管人、财、物的岗位，
建立起既能管得住又便于操作的有效防范以权谋私和不正之风的约束机制。要继续推行和完善“两公开一监督”、“一条龙服务”等办事制度。制度重在执行。要采取有力措施，对规章制度的执行情况进行经常性地监督检查，坚决克服有章不循的现象。
五、进一步完善监督机制，加强对部门和行业的社会监督 要积极创造条件，采取多种形式，加强人民群众和社会各界对政府部门和各行业的监督。各部门和行业都要建立健全内部与外部、自上而下与自下而上相结合的监督机制，把监督检查的“关口”往前移，防微杜渐。要重视发
挥传播媒介的作用，加强舆论监督。各级政府要定期或不定期地征求人大、政协对纠风工作的意见，主动接受监督，还可邀请有关方面的代表参加评议部门和行业风气的活动，检查指导纠风工作。国务院纠正行业不正之风办公室要经常分析纠风工作形势，每年要选点进行一两次民意测验，
了解群众的反映和意见，对部门和行业风气的状况和纠风工作进行定性定量评估。各省、自治区、直辖市和一些重要部门、行业也应积极创造条件开展好这方面的工作。
六、积极探索新形势下纠正部门和行业不正之风的有效途径 继续坚持前几年在纠风工作中总结出来的自查自纠、集中整训、专项治理、民主评议、明察暗访和举报等行之有效的经验和做法，并在实践中不断发展和完善。要进一步解放思想，拓宽思路，不断总结实践经验，找出纠正
部门和行业不正之风与深化改革、发展经济、加强业务建设、为群众办实事等有机结合的具体形式和办法，从体制、制度、管理和物质基础等方面探索有效防止和遏制不正之风的新途径。
加强调查研究，要侧重政策和工作研究。各级纠风办要根据工作需要，列出题目，组织有关部门和社会力量开展调查研究。当前，要着重研究部门和行业不正之风产生的深层原因及其对策；研究在深化改革开放，建立社会主义市场机制条件下出现的某些政策界限不清的新问题，提出政
策建议；调查总结先进典型的好做法、好经验，为领导决策、指导工作提供依据。
七、切实加强对纠风工作的领导
各地区、各部门都要根据国务院关于纠风工作的要求，结合实际制定本地区、本部门一九九三年纠风要达到的具体目标和措施，扎扎实实地做好工作，真正做到能切实解决一两个突出问题。
纠正部门和行业不正之风要在各级党委和政府的统一领导下进行。主要领导同志要亲自过问，要确定一位领导同志主管，层层建立责任制，并把这项工作作为考核干部的一项重要内容。各级政府每年至少要研究一两次纠风工作，分析形势，制定对策，解决存在的问题，以推动这一工作
。各部门要切实负起责任，首先做好自身的工作，并按照条块结合的原则，主动与地方协调配合，加强对所属单位和本行业纠风工作的领导和指导。
进一步加强宣传工作，使群众能不断听到纠风的声音，了解纠风的情况。要大力宣扬先进典型，表彰好人好事，倡导行业新风。要选择一批纠风工作成效明显、行业风气有较大转变的单位和行业进行系列报道，系统地介绍他们的做法和经验，有条件的地区和部门可召开廉政建设和纠风
工作先进集体、先进个人表彰会议，以弘扬正气。各部门和行业都要领导和组织好廉政勤政、优质服务等群众性的争先创优活动，注意培养和树立群众信得过的先进单位和个人，以教育和激励干部职工奋发向上，自觉抵制和纠正各种消极腐败现象。
实行分类指导，加强督促检查，狠抓落实。各地区、各部门都要认真总结经验，制定切实的措施和办法，把一般号召和具体指导结合起来，把经常性的督促检查和定期考核结合起来。对取得明显成效的部门和单位，要及时给予通报表扬；对问题严重、纠正不力的，要追究领导责任，限
期改正。要积极做好全国大城市纠风工作会议的筹备工作，在年内把这个会议开好，以推动纠风工作的深入开展。
为加强对纠风工作的检查指导，国务院继续保留国务院纠正行业不正之风办公室，由监察部承担这方面工作。各地区、各部门都要有专门机构抓纠风工作，配备相应的力量，并在机构改革中理顺纠风工作机构的体制和工作关系，创造必要的工作条件，使其真正担负起督促、检查、指导
，汇总、分析、报告的职责，更好地发挥作用。
以上报告如无不妥，建议批转各地区、各部门贯彻执行。



1993年2月25日
国务院


国务院关于鼓励投资开发海南岛的规定(附英文)

1988年5月4日，国务院

规 定
第一条 为了吸收境内外投资，加快海南岛的开发建设，特制定本规定。
第二条 国家对海南经济特区实行更加灵活开放的经济政策，授予海南省人民政府更大的自主权。
第三条 国家鼓励境内外的企业、其他经济组织或者个人（以下简称投资者）投资开发海南岛，兴办各项经济和社会事业。
第四条 国家依法保护投资者的合法权益，对投资者的资产不实行国有化和征收，在特殊情况下，为社会公共利益的需要，对投资者的资产可以依照法律程序实行征收，并给予相应的补偿。
投资者必须遵守中国的法律、法规。
第五条 投资者可以下列方式在海南岛投资经营：
（一）投资举办中外合资经营企业、中外合作经营企业、外资企业（以下简称外商投资企业）以及法律允许的其他类型的企业。各类企业的经营期限，由投资各方在合同中约定或者经有关主管部门批准；
（二）购买股票、债券等有价证券；
（三）购买、参股经营或者承包、租赁经营企业；
（四）采用其他国际上通行的投资方式投资经营，开展经济技术合作和交流。
第六条 海南岛国家所有的土地实行有偿使用。
海南省人民政府可依法将国家所有土地的使用权有偿出让给投资者，土地使用权出让一次签约的期限根据不同行业和项目的具体情况确定，最长期限为七十年；期满后需要继续使用的，经批准期限可以延长。
投资者可以依照国家有关规定将取得的土地使用权有偿转让。
第七条 海南岛的矿藏资源依法实行有偿开采。国家规定的特定矿藏资源开采应报经国家主管部门批准，其他矿藏资源开采，由海南省人民政府批准。允许投资者以合资经营、合作经营和独资经营的方式进行勘探开采。
第八条 投资者可以合资、合作方式在海南岛投资从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施建设，也可以独资经营专用设施，并可依照国家有关规定投资经营与上述设施相关联的各类企业和服务事业，实行综合经营。
第九条 根据经济发展的需要，经中国人民银行批准，可以在海南岛设立外资银行、中外合资银行或者其他金融机构。
第十条 在海南岛投资兴办各项经济和社会事业，由海南省人民政府审查批准。但投资范围和投资总额超过国家授权海南省人民政府审批范围的，应当按照国家规定程序报批。
第十一条 获准举办的企业作为投资进口的建设物资、生产设备和管理设备，为生产经营进口的原材料、零配件、包装材料和其他物料以及自用的交通工具、办公用品，由海南省人民政府自行审批。
第十二条 在海南岛举办的企业（国家银行和保险公司除外），从事生产、经营所得和其他所得，均按15％的税率征收企业所得税，另按应纳税额附征10％的地方所得税。其中：
（一）从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施开发经营的企业和从事农业开发经营的企业，经营期限在十五年以上的，从开始获利的年度起，第一年至第五年免征所得税，第六年至第十年减半征收所得税；
（二）从事工业、交通运输业等生产性行业的企业经营期限在十年以上的，从开始获利的年度起，第一年和第二年免征所得税，第三年至第五年减半征收所得税，其中被海南省人民政府确认为先进技术企业的，第六年至第八年减半征收所得税；
（三）从事工业、农业等生产性行业的企业，在按照规定减免企业所得税期满后，凡当年企业出口产品产值达到当年企业产品产值70％以上的，当年可以减按10％的税率缴纳企业所得税；
（四）从事服务性行业的企业，投资总额超过五百万美元或者二千万人民币，经营期限在十年以上的，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。
对海南岛内的企业征收的地方所得税，需要给予减征或者免征所得税优惠的，由海南省人民政府决定。
第十三条 境外投资者在海南岛内没有设立机构而有来源于海南岛的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税者外，均按10％的税率征收所得税。需要给予减征或者免征所得税优惠的，由海南省人民政府决定。
第十四条 在海南岛举办的外商投资企业和外商持有25％以上股份的企业均享有进出口经营权，其他企业经海南省人民政府批准也可以享有进出口经营权，进口本企业生产、经营必需的货物，出口本企业的产品。
第十五条 海南岛内的企业进口本企业建设和生产所必需的机器设备、原材料、零配件、交通运输工具和其他物料，以及办公用品，均免征关税、产品税或增值税。
海南岛内的企业进口供岛内市场销售的货物，减半征收关税、产品税或增值税。
第十六条 国家鼓励海南岛内的企业生产的产品出口。对企业生产的出口产品免征出口关税，除原油、成品油和国家另有规定的少数产品外，退还已征的产品税或增值税。
第十七条 海南岛内的企业生产的产品在岛内市场销售的，除矿物油、烟、酒和海南省人民政府规定的其他少数产品减半征收产品税或增值税外，其余免征产品税或增值税。含有进口料件的，按照第十五条的规定，免征或者补征进口料件的关税、产品税或增值税。
企业生产的产品销往境内其他地区，除国家限制进口的产品需按国家有关规定审批外，其余产品均可自主销售，但应照章征收产品税或增值税；含有进口料件的照章补征进口料件的关税、产品税或增值税。
海南岛内的外商投资企业的产品内销，符合国家以产顶进办法规定的，可以申请以产顶进。
第十八条 海南岛内的企业出口产品和从事其他经营活动取得的外汇收入，均可保留现汇，按当地中国人民银行的规定管理。
企业可以在海南岛或者境内其他地区的外汇调剂市场调剂外汇余缺、平衡收支。
第十九条 境外投资者从在海南岛投资举办的企业获得的利润，可以从企业的外汇存款帐户自由汇往境外，免缴汇出额的所得税。
境外投资者将从海南岛内的企业获得的利润，在境内再投资，期限不少于五年的，退还其再投资部分已缴纳所得税税款的40％；如果投资用于海南岛内的基础设施建设和农业开发企业、产品出口企业和先进技术企业，全部退还其再投资部分已缴纳的所得税税款。
境内投资者从海南岛内的企业获得的利润，可以自由汇往境内其他地区。汇往境内其他地区的利润，从开始获利的年度起十年内不再补缴所得税。
第二十条 凡与我国有外交关系或者官方贸易往来的国家或地区的外国人，到海南岛洽谈投资、贸易，进行经济技术交流、探亲、旅游，停留时间不超过十五天的，可临时在海口或三亚口岸办理入境签证手续；如有正当理由需要延长在海南岛内的停留期限或者转往境内其他地区，可按有关规定申请办理签证延期或加签手续。
在海南岛常驻的外国人、投资举办企业或者参加开发建设工作的外国人及其随行眷属，海南省人民政府有关部门可根据其申请，签发前往海南岛的多次入境签证。
第二十一条 香港、澳门、台湾同胞和华侨，凡持有国务院主管部门及其授权机关签发的有效护照或其他有效证件，前往海南岛及转往境内其他地区或者出境，无需办理签证。台湾同胞可以直接在海南岛的口岸申领《台湾同胞旅行证明》。
海南省的国内单位向境外派出经济、贸易、旅游机构，到境外举办企业，其人员出国，除国家另有规定者外，授权海南省人民政府审批。
第二十二条 本规定未尽事项，海南省人民政府可按照国家有关经济特区的规定办理。
本规定的实施办法，由国务院有关主管部门会同海南省人民政府制定。
第二十三条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENT IN DEVELOPING HAINAN ISLAND

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)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENT IN DEVELOPING HAINAN ISLAND
(Promulgated on May 4, 1988)
Article 1
These Provisions are formulated with a view to absorbing investment from
within and without so as to accelerate the development and construction of
Hainan Island.
Article 2
The State implements more flexible open economic policies for Hainan
Special Economic Zone and endows the People's Government of Hainan
Province with greater decision-making power.
Article 3
The State encourages enterprises, other economic organizations or
individuals at home and from abroad (hereinafter referred to as investors)
to invest in the development of Hainan Island and establish various
economic and social undertakings.
Article 4
The State shall protect investors' legitimate rights and interests
according to law, and shall not nationalize or requisition the assets of
the investors. Under special circumstances, where public interests call
for action, the State may resort to requisitioning in accordance with
legal procedures and due compensation shall be made. Investors shall
abide by China's laws and regulations.
Article 5
Investors may make investment and conduct operations on Hainan Island in
the following forms:
(1) making investment in establishing equity joint ventures, Chinese-
foreign contractual joint ventures, foreign-capital enterprises
(hereinafter referred to as enterprises with foreign investment) as well
as other kinds of enterprises permitted by law. The period of operation
for any kind of enterprise shall be specified in the contract by the
parties of investment through consultation or approved by the relevant
competent authorities;
(2) purchasing shares, bonds and other negotiable securities;
(3) operating enterprises through purchasing, holding shares, contracting
or leasing;
(4) investing and operating in the investment modes obtaining throughout
the world, conducting economic and technological cooperation and
exchanges.
Article 6
The use of State-owned land on Hainan Island shall be non-gratuitous. The
People's Government of Hainan Province may, according to law, grant non
gratuitously the right to the use of the State-owned land to investors.
The duration of right granted to land-use shall be laid down in the
contract in accordance with the specific conditions of different
industries and projects, with a maximum duration of 70 years; where there
is the need to continue using the land after the expiry of the contract,
the duration may be extended upon approval.
Investors may, in keeping with the relevant provisions of the State,
transfer non-gratuitously the right granted to land-use.
Article 7
Mineral resources on Hainan Island shall be exploited with compensation
according to law. The exploitation of some mineral resources specifically
designated by the State shall be subject to approval by the relevant
competent authorities of the State; the exploitation of other mineral
resources shall be subject to approval by the People's Government of
Hainan Province. Investors are allowed to explore and develop the mineral
resources by setting up equity joint ventures, contractual joint ventures,
or foreign-capital enterprises.
Article 8
Investors may, in the form of an equity or contractual joint ventures,
invest in the construction of infrastructure on Hainan Island such as
ports, wharves, airports, highways, railways, power stations, coal mines
and water conservancy projects or may also engage in facilities with
exclusive investment. They may also invest in various business and service
enterprises related to the above-mentioned facilities in accordance with
the relevant regulations of the State to undertake comprehensive
operations.
Article 9
Foreign-capital banks, banks with joint Chinese and foreign investment or
other financial institutions may be set up on Hainan Island with the
approval of the People's Bank of China in light of the needs of economic
development.
Article 10
The investment in the establishment of various economic and social
undertakings on Hainan Island shall be subject to examination and approval
by the People's Government of Hainan Province. Where the investment scope
and total amount exceed the authorization by the State, the investment
shall be submitted for examination and approval according to the
procedures laid down by the State.
Article 11
The importation of building materials, production and managerial equipment
as investment of an enterprise whose establishment has already been
approved, the importation of raw materials, accessories and parts,
packaging materials and other materials and items required for production
and operation, and the importation of means of transport and office
equipment for enterprise's own use, are to be examined and approved by the
People's Government of Hainan Province itself.
Article 12
The enterprise income tax shall be levied at a rate of 15 percent on the
income derived from production, operation and other sources by enterprises
established on Hainan Island (State banks and insurance companies
excepted). In addition, a local surtax of 10 percent of the assessed
income tax shall be levied. Among the above-said enterprises:
(1) those engaged in the construction and operation of infrastructures
such as ports, wharves, airports, highways, railways, power stations, coal
mines and water conservancy projects etc., and those involved in
agricultural development, with an operation period of 15 years or longer,
shall enjoy a five-year income tax exemption beginning from the first
profit-making year, and shall be granted a 50 percent reduction in income
tax from the sixth to the tenth year;
(2) those engaged in industrial, communications and transportation and
other production enterprises with an operation period of 10 years or
longer, shall enjoy a two-year income tax exemption starting from the
first profit-making year and shall then be granted a tax reduction by one
half from the third to the fifth year; those acknowledged by the People's
Government of Hainan Province as technologically advanced shall further
enjoy a tax reduction by one half from the sixth to the eighth year;
(3) after the expiration of the stipulated period for the reduction of or
exemption from enterprise income tax according to the State, enterprises
engaged in industry, agriculture, and other production businesses, shall
have their enterprise income tax reduced to 10 percent in the year when
the value of their export products amounts to 70 percent or more of their
output value of that year;
(4) those involved in service trades, with a total investment of or over
US$ 5 million or RMB 20 million yuan and an operation period of 10 years
or longer, shall be exempt from enterprise income tax in the first profit-
making year and enjoy a 50 percent reduction in income tax in the next two
years.
Reduction of or exemption from local income tax for enterprises within
Hainan Island shall be determined by the People's Government of Hainan
Province.
Article 13
For investors from outside China who have no offices on Hainan Island, a
10 percent income tax shall be levied on their dividends, interests,
rents, franchise, royalties and other incomes derived from the island
except those exempt from income tax according to law. The People's
Government of Hainan Province shall decide as to who are to enjoy income
tax reduction or exemption.
Article 14
Enterprises with foreign investment and enterprises with 25 percent of
their shares held by foreign businessmen shall enjoy the right to conduct
import and export operations, and other enterprises may enjoy the same
right, if so approved by the People's Government of Hainan Province - i.e.
to import the goods necessary for the production and operations of their
enterprises, and export their own products.
Article 15
Customs duty, product tax and value-added tax shall be exempted on the
machinery and equipment, raw materials and parts, means of transport and
other materials and items as well as office equipment that the enterprises
within Hainan Island need to import for their own production and
operations.
Customs duty, product tax or value-added tax shall be reduced by one half
on the goods imported for sale on the market in Hainan by enterprises on
the island.
Article 16
The State encourages enterprises on Hainan Island to export their
manufactured products. Products manufactured by enterprises to be
exported shall be exempt from export duties, and product tax or value-
added tax already collected thereon shall be reimbursed, except for crude
and refined oil, as well as a few other products specifically designated
by the State.
Article 17
The products manufactured by enterprises on Hainan Island and to be
marketed in Hainan are exempt from product tax or value-added tax, whereas
mineral oil, tobacco, liquor and a few other products specially designated
by the People's Government of Hainan Province are subject to a 50 percent
product tax or value-added tax. Where the manufactured products contain
certain imported parts and materials, customs duty, product tax or value-
added tax shall be exempted or levied retroactively in accordance with the
stipulations of Article 15.
Products manufactured by the aforesaid enterprises and to be marketed to
other parts in China, may be sold by enterprise themselves, except for
products whose importation is restricted by the State and which are
subject to approval in accordance with the relevant regulations of the
State. But product tax or value-added tax shall be levied on these
products according to relevant provisions. Customs duties, product tax or
value-added tax on the manufactured products containing imported parts and
materials shall be levied retroactively in accordance with relevant
stipulations.
Where the enterprises with foreign investment within Hainan Island are to
sell on the domestic market their products which conform to the standards
specified in the methods governing import substitution by the State, they
may apply to sell their products as import substitutes.
Article 18
Foreign exchange earnings derived by enterprises within Hainan Island from
their product export and from other business activities, may be retained
in foreign currency as earned and shall be handled in keeping with the
regulations of the local People's Bank of China. The enterprises may
adjust the surplus and deficits of their foreign exchange and effect a
balance of foreign exchange receipts and disbursements at the foreign
exchange adjustment markets located on Hainan Island or in other parts of
China.
Article 19
Investors from abroad may freely remit from the enterprise's foreign
exchange deposit account at the bank the profits they earn from the
enterprises they set up on Hainan Island. The amount remitted shall be
exempt from income tax.
Investors from abroad who reinvest the profit they earn from their
enterprises within the Island, for a period of not less than five years
shall enjoy a reimbursement of 40 percent of the income tax paid on the
amount to be reinvested, and 100 percent of the income tax already paid on
the amount to be reinvested shall be reimbursed if the investors elect to
reinvest their profit earnings in the construction of infrastructure and
agricultural development enterprises, export-oriented and technologically
- advanced enterprises within the Island.
Investors from other parts of China shall be free to remit their profit
earnings from the enterprises on the Island. And no retroactive income tax
shall be levied on the profit earnings remitted to other parts of China
within ten years beginning from the first profit-making year.
Article 20
When coming to Hainan Island to negotiate investment or trade, promote
economic and technological exchange, visit relatives or to tour,
foreigners from countries or regions having diplomatic relations or
official trade links with China, may apply for entry visas at the port of
Haikou or Sanya if their stay in Hainan does not exceed 15 days; those who
need to stay in Hainan longer or who want to go on to other parts of China
on justifiable grounds, may apply for an extension of visa or obtaining an
additional visa endorsement according to relevant provisions.
Foreigners who permanently live on Hainan Island, or who invest in the
establishment of local enterprises or participate in the development of
the island, and their accompanying family members may upon application be
granted multiple entry visas by the authorities concerned under the
People's Government of Hainan Province.
Article 21
Compatriots from Hong Kong, Macao and Taiwan as well as overseas Chinese
holding valid passports or documents issued by the competent authorities
under the State Council or by their authorized agencies may come to Hainan
Island or proceed to other places within China without visas. Compatriots
from Taiwan may, at the ports in Hainan Island, directly apply for Travel
Certificate for Compatriots from Taiwan.
The People's Government of Hainan Province is authorized to examine and
approve the dispatch abroad of personnel by domestic organizations in
Hainan Province that are to set up economic, trade or tourism offices or
to establish enterprises abroad, except otherwise provided by the State.
Article 22
Matters not covered in these Provisions may be handled by the People's
Government of Hainan Province according to the provisions concerning
special economic zones. The rules for the implementation of these
Provisions shall be formulated by competent departments under the State
Council in conjunction with the People's Government of Hainan Province.
Article 23
These Provisions shall enter into force as of the date of promulgation.