国务院


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)

1985年9月30日，国务院

第一条 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，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。
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.


国家粮食局


关于做好粮食行业消防工作确保储粮安全的通知

国粮电[2010]29号


各省、自治区、直辖市及新疆生产建设兵团粮食局，中国储备粮管理总公司、中粮集团有限公司、中国华粮物流集团公司、中国中纺集团公司：

　　针对前期我国部分地区接连发生火灾事故的情况，国务院办公厅专门下发了《关于进一步做好消防工作坚决遏制重特大火灾事故的通知》（国办发明电[2010]35号），要求深刻吸取教训，举一反三，进一步采取有力措施，坚决预防和遏制重特大火灾事故发生。国家粮食局党组书记、局长聂振邦同志特别批示“要认真落实好通知的各项要求，特别是东北地区席茓苫储粮较多，秋冬季节更要引起高度重视，做好防火工作”。2010年以来，粮食行业安全生产形势较上年明显好转，事故数量直线下降。我们要继续努力，巩固这一成绩。为落实国办通知精神，结合粮食行业消防工作特点，现就做好“两节”期间消防工作的要求通知如下：

　　一、高度重视粮食行业冬季消防工作

　　消防工作事关人民群众生命财产安全，事关社会和谐稳定，一直是安全生产的重要内容之一。粮食行业由于自身特殊性，一旦发生火灾，往往会带来重大损失，因此任何时候都不可掉以轻心、麻痹大意。各级粮食行政管理部门和粮食企业一定要站在讲政治和保民生的高度，在思想上牢固树立做好消防工作的意识，清醒认识并且善于发现当前粮食行业消防工作中可能存在的隐患，不断增强做好消防工作的责任心，丝毫不能松懈。当前正值寒冬，风干物燥，用火、用电、用油、用气增加，同时华北、黄淮地区较往年降水少，持续干旱。目前又正值粮食收购时节，粮库车辆、人员往来频繁，所需麻袋、编织袋、苫布、席茓等易燃物料增多。东北地区粮食收购量大、烘干作业量大、露天储粮多，使得消防工作面临的复杂性增加，防控难度增大，消防安全形势严峻。各地区、各单位务必提高警惕，针对本地区、本单位消防工作中存在的薄弱环节，加强领导，落实行动，制订各项防范措施，完善应急预案，加强与公安、消防、安监、气象等部门的沟通联动，坚决防止重特大火灾事故发生。

　　二、立即组织开展火灾隐患排查治理行动

　　各地区、各单位要针对当前消防工作实际情况，立即组织开展一次火灾隐患的大清查、大整改，务求彻底、注重实效。要认真检查从部门到企业、从领导到员工的各级消防安全责任是否落实到位；是否建立安全生产领导机构，并且职责分工明确；消防安全管理的规章制度是否健全并能发挥实效，应急预案是否完善并经常开展演练以保证灭火实战能力；各类消防物资、装备以及火灾防范措施是否到位，随时能够发挥作用；粮食企业作业是否符合消防安全规定，如库内用电、仓内照明、库区火源管理是否符合有关管理规定和技术规程。要对仓房、油罐、罩棚、露天囤垛、烘干设施、收购现场、药品库、办公楼、出租设施、在建工程等部位进行重点排查，发现问题，及时整改或限时治理，并实行追踪销案制度，不留遗患。各级粮食行政管理部门要切实履行职能，严格督促粮食企业落实消防安全主体责任，开展好隐患排查治理工作。有条件的地方和企业，除了部门检查和企业自查，还可开展交叉互查。粮食行政管理部门也可联合公安、消防、安监等部门开展消防执法检查。

　　三、加强消防宣传教育和培训工作

　　安全生产要坚持以人为本，既要保证人的安全，又要重视提高人的安全意识和素养。各地区、各单位要围绕提高检查消除火灾隐患、组织扑救初起火灾、组织人员疏散逃生、消防宣传教育培训等“四个能力”，有重点地开展消防安全宣传教育和培训，努力提高从业人员的消防安全意识和消防知识水平。利用板报、广播、录像、张贴画、网络、宣传员等多种媒介和途径，积极创新消防宣传工作，坚持开展火灾警示宣传，教导火灾防范措施，普及安全用火、用电、用气、用油等防火常识和逃生自救知识。严格落实岗前培训制度，未经培训并切实掌握设施、设备使用性能和安全要求的人员，一律不得上岗作业。尤其要强化对临时工作人员的安全培训。

　　四、进一步落实消防安全责任制

　　各地区、各单位务必落实好消防安全责任，主要负责同志为第一责任人，分管负责同志为主要责任人，并将任务层层分解到下属单位及个人。粮食企业负责人是本企业消防安全工作第一责任人，具体岗位人员为直接责任人，切实落实消防安全责任制和岗位责任制。要加大对火灾事故的查处力度，并强化责任追究制度，实行责任倒查和逐级追查，严格做到“四不放过”，即事故原因不查清不放过、事故责任者不得到处理不放过、整改措施不落实不放过、教训不吸取不放过，切实依法追究责任，使责任真正成为监督安全生产的保证和实现安全生产的动力。

　　安全生产重于泰山，须警钟常鸣、长抓不懈。各地区、各单位一定要高度重视，切实履行好职责，抓紧落实相关工作，特别是在元旦和春节期间，更要加倍警惕，密切关注行业安全生产动态，尤其是重点环节和关键领域的安全，务必按照中办和国办关于切实做好元旦和春节期间有关工作的通知精神，有效防范和坚决遏制各类事故发生，确保储粮安全。

国家粮食局　　　 　

二〇一〇年十二月二十九日