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  • 国务院关于鼓励投资开发海南岛的规定(附英文)

    1. 【颁布时间】1988-5-4
    2. 【标题】国务院关于鼓励投资开发海南岛的规定(附英文)
    3. 【发文号】
    4. 【失效时间】
    5. 【颁布单位】国务院
    6. 【法规来源】http://www.chinatax.gov.cn/view.jsp?code=200309241007066572

    7. 【法规全文】

     

    国务院关于鼓励投资开发海南岛的规定(附英文)

    国务院关于鼓励投资开发海南岛的规定(附英文)

    国务院


    国务院关于鼓励投资开发海南岛的规定(附英文)


    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.


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