KYB CHINA（1986年10月11日 国发〔1986〕95号）
(Issued on October 11, 1986, Guo Fa [1986] No. 95)
为了改善投资环境，更好地吸收外商投资，引进先进技术，提高产品质量，扩大出口创汇，发展国民经济，特制定本规定。
These Provisions are formulated to improve the investment environment, better absorb foreign investment, introduce advanced technology, improve product quality, expand export earnings, and develop the national economy.
国家鼓励外国的公司、企业和其他经济组织或者个人(以下简称外国投资者)，在中国境内举办中外合资经营企业、中外合作经营企业和外资企业(以下简称外商投资企业)。
The State encourages foreign companies, enterprises, other economic organizations, or individuals (hereinafter referred to as foreign investors) to establish equity joint ventures, contractual joint ventures, and wholly foreign-owned enterprises (hereinafter referred to as foreign-invested enterprises) within China.
国家对下列外商投资企业给予特别优惠：
The State grants special preferences to the following foreign-invested enterprises:
一、产品主要用于出口，年度外汇总收入额减除年度生产经营外汇支出额和外国投资者汇出分得利润所需外汇额以后，外汇有结余的生产型企业(以下简称产品出口企业)；
1. Production enterprises whose products are mainly for export, and which have a foreign exchange surplus after deducting annual foreign exchange expenditures for production and operation and the foreign exchange needed for remitting profits distributed to foreign investors (hereinafter referred to as product export enterprises);
二、外国投资者提供先进技术，从事新产品开发，实现产品升级换代，以增加出口创汇或者替代进口的生产型企业(以下简称先进技术企业)。
2. Production enterprises that provide advanced technology, engage in new product development, achieve product upgrading, and increase export earnings or substitute imports (hereinafter referred to as advanced technology enterprises).
产品出口企业和先进技术企业，除按照国家规定支付或者提取中方职工劳动保险、福利费用和住房补助基金外，免缴国家对职工的各项补贴。
Product export enterprises and advanced technology enterprises are exempt from various state subsidies to employees, except for the payment or allocation of labor insurance, welfare expenses, and housing subsidy funds for Chinese employees as stipulated by state regulations.
产品出口企业和先进技术企业的场地使用费，除大城市市区繁华地段外，按下列标准计收：
The site use fees for product export enterprises and advanced technology enterprises, except for prime locations in large city urban areas, shall be charged according to the following standards:
一、开发费和使用费综合计收的地区，为每年每平方米五元至二十元；
1. In areas where development fees and use fees are charged together, the fee shall be 5 to 20 yuan per square meter per year;
二、开发费一次性计收或者上述企业自行开发场地的地区，使用费最高为每年每平方米三元。
2. In areas where development fees are charged once or where the enterprise develops the site itself, the maximum use fee shall be 3 yuan per square meter per year.
前款规定的费用，地方人民政府可以酌情在一定期限内免收。
Local people's governments may, at their discretion, exempt the fees specified in the preceding paragraph for a certain period.
对产品出口企业和先进技术企业优先提供生产经营所需的水、电、运输条件和通信设施，按照当地国营企业收费标准计收费用。
Product export enterprises and advanced technology enterprises shall be given priority in the supply of water, electricity, transportation, and communication facilities needed for production and operation, and charges shall be based on the rates applicable to local state-owned enterprises.
产品出口企业和先进技术企业在生产和流通过程中需要借贷的短期周转资金，以及其他必需的信贷资金，经中国银行审核后，优先贷放。
Product export enterprises and advanced technology enterprises that need short-term revolving funds or other necessary credit funds in the process of production and circulation shall, after examination by the Bank of China, be given priority in lending.
产品出口企业和先进技术企业的外国投资者，将其从企业分得的利润汇出境外时，免缴汇出额的所得税。
Foreign investors of product export enterprises and advanced technology enterprises who remit abroad the profits distributed to them from the enterprise shall be exempt from income tax on the remitted amount.
产品出口企业按照国家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，可以按照现行税率减半缴纳企业所得税。
After the expiration of the period of reduction or exemption of enterprise income tax as stipulated by state regulations, if the value of export products of a product export enterprise in the current year reaches 70% or more of the total value of its products for that year, the enterprise may pay enterprise income tax at half the current tax rate.
经济特区和经济技术开发区的以及其他已经按15%的税率缴纳企业所得税的产品出口企业，符合前款条件的，减按10%的税率缴纳企业所得税。
Product export enterprises in special economic zones and economic and technological development zones, and other product export enterprises that have already paid enterprise income tax at a rate of 15%, if meeting the conditions in the preceding paragraph, shall pay enterprise income tax at a reduced rate of 10%.
先进技术企业按照国家规定减免企业所得税期满后，可以延长三年减半缴纳企业所得税。
After the expiration of the period of reduction or exemption of enterprise income tax as stipulated by state regulations, advanced technology enterprises may extend the period of paying enterprise income tax at half the rate for an additional three years.
外国投资者将其从企业分得的利润，在中国境内再投资举办、扩建产品出口企业或者先进技术企业，经营期不少于五年的，经申请税务机关核准，全部退还其再投资部分已缴纳的企业所得税税款。经营期不足五年撤出该项投资的，应当缴回已退的企业所得税税款。
If a foreign investor reinvests in China the profits distributed from the enterprise to establish or expand a product export enterprise or an advanced technology enterprise with an operating period of not less than five years, upon application and approval by the tax authorities, all enterprise income tax already paid on the reinvested portion shall be refunded. If the investment is withdrawn within five years, the refunded tax shall be repaid.
对外商投资企业的出口产品，除原油、成品油和国家另有规定的产品外，免征工商统一税。
Export products of foreign-invested enterprises, except for crude oil, refined oil, and products otherwise stipulated by the state, shall be exempt from industrial and commercial consolidated tax.
外商投资企业可以自行组织其产品出口，也可以按照国家规定委托代理出口。属于需要申领出口许可证的产品，按照企业年度出口计划，每半年申领一次许可证。
Foreign-invested enterprises may organize the export of their products themselves or entrust export agents as stipulated by state regulations. For products requiring export licenses, the license shall be applied for once every six months according to the enterprise's annual export plan.
外商投资企业为履行其产品出口合同，需要进口(包括国家限制进口)的机械设备、生产用的车辆、原材料、燃料、散件、零部件、元器件、配套件，不再报请审批，免领进口许可证，由海关实行监管，凭企业合同或者进出口合同验放。
For the purpose of fulfilling their product export contracts, foreign-invested enterprises that need to import machinery and equipment, vehicles for production, raw materials, fuel, parts, components, and auxiliary items (including those subject to state import restrictions) shall no longer need to apply for approval and are exempt from import licenses. Customs shall supervise and release them based on the enterprise contract or import-export contract.
前款所述进口料、件，只限于本企业自用，不得在国内市场出售；如用于内销产品，应当按照规定补办进口手续，并照章补税。
The imported materials and parts mentioned in the preceding paragraph shall be used only by the enterprise itself and shall not be sold on the domestic market. If used for domestic sales, the import procedures shall be completed retroactively and taxes shall be paid accordingly.
外商投资企业之间，在外汇管理部门监管下，可以相互调剂外汇余缺。
Foreign-invested enterprises may, under the supervision of the foreign exchange control authorities, adjust foreign exchange surpluses and deficiencies among themselves.
中国银行以及经中国人民银行指定的其他银行，可以对外商投资企业开办现汇抵押业务，贷放人民币资金。
The Bank of China and other banks designated by the People's Bank of China may provide foreign exchange mortgage services to foreign-invested enterprises and lend RMB funds.
各级人民政府和有关主管部门应当保障外商投资企业的自主权，支持外商投资企业按照国际上先进的科学方法管理企业。
People's governments at all levels and relevant competent departments shall safeguard the autonomy of foreign-invested enterprises and support them in managing their enterprises according to internationally advanced scientific methods.
外商投资企业有权在批准的合同范围内，自行制定生产经营计划，筹措、运用资金，采购生产资料，销售产品；自行确定工资标准、工资形式和奖励、津贴制度。
Foreign-invested enterprises have the right, within the approved contract scope, to independently formulate production and operation plans, raise and use funds, purchase production materials, and sell products; independently determine wage standards, wage forms, and reward and subsidy systems.
外商投资企业可以根据生产经营需要，自行确定其机构设置和人员编制，聘用或者辞退高级经营管理人员，增加或者辞退职工；可以在当地招聘和招收技术人员、管理人员和工人，被录用人员所在单位应当给予支持，允许流动；对违反规章制度，造成一定后果的职工，可以根据情节轻重，给予不同处分，直至开除。外商投资企业招聘、招收、辞退或者开除职工，应当向当地劳动人事部门备案。
Foreign-invested enterprises may, based on production and operation needs, independently determine their organizational structure and staffing, hire or dismiss senior management personnel, and increase or dismiss employees; they may recruit and hire technical personnel, management personnel, and workers locally, and the unit to which the recruited personnel belong shall provide support and allow mobility; for employees who violate rules and regulations and cause certain consequences, different sanctions may be imposed depending on the severity of the case, up to dismissal. The recruitment, hiring, dismissal, or expulsion of employees by foreign-invested enterprises shall be reported to the local labor and personnel department for record.
各地区、各部门必须执行《国务院关于坚决制止向企业乱摊派的通知》，由省级人民政府制定具体办法，加强监督管理。
All regions and departments must implement the 'Circular of the State Council on Resolutely Stopping the Imposition of Arbitrary Charges on Enterprises', and the provincial-level people's governments shall formulate specific measures to strengthen supervision and management.
外商投资企业遇有不合理收费的情况可以拒交；也可以向当地经济委员会直到国家经济委员会申诉。
Foreign-invested enterprises may refuse to pay unreasonable charges; they may also appeal to the local economic commission or even the State Economic Commission.
各级人民政府和有关主管部门，应当加强协调工作，提高办事效率，及时审批外商投资企业申报的需要批复和解决的事宜。由国务院主管部门审批的外商投资企业的协议、合同、章程，审批机关必须在收到全部文件之日起三个月以内决定批准或者不批准。
People's governments at all levels and relevant competent departments shall strengthen coordination, improve work efficiency, and promptly examine and approve matters submitted by foreign-invested enterprises that require approval or resolution. For agreements, contracts, and articles of association of foreign-invested enterprises that require approval by the competent department of the State Council, the approving authority must decide to approve or disapprove within three months from the date of receipt of all documents.
本规定所指产品出口企业和先进技术企业，由该企业所在地的对外经济贸易部门会同有关部门根据企业合同确认，并出具证明。
The product export enterprises and advanced technology enterprises referred to in these Provisions shall be confirmed by the foreign economic relations and trade department of the locality where the enterprise is located, in conjunction with relevant departments, based on the enterprise contract, and a certificate shall be issued.
产品出口企业的年度出口实绩，如果未能实现企业合同规定的外汇平衡有结余的目标，应当在下一年度内补缴上一年度已经减免的税、费。
If the annual export performance of a product export enterprise fails to achieve the goal of foreign exchange balance with a surplus as stipulated in the enterprise contract, it shall make up the taxes and fees that have been reduced or exempted in the previous year within the following year.
本规定除明确规定适用于产品出口企业或者先进技术企业的条款外，其他条款适用于所有外商投资企业。
Except for the provisions expressly applicable to product export enterprises or advanced technology enterprises, other provisions of these Provisions apply to all foreign-invested enterprises.
本规定施行之日前获准举办的外商投资企业，凡符合本规定的优惠条件的，自施行之日起适用本规定。
Foreign-invested enterprises approved and established before the effective date of these Provisions shall, if they meet the preferential conditions of these Provisions, be subject to these Provisions from the effective date.
香港、澳门、台湾的公司、企业和其他经济组织或者个人投资举办的企业，参照本规定执行。
Enterprises invested by companies, enterprises, other economic organizations, or individuals from Hong Kong, Macao, or Taiwan shall be handled with reference to these Provisions.
本规定由对外经济贸易部负责解释。
These Provisions shall be interpreted by the Ministry of Foreign Economic Relations and Trade.
本规定自发布之日起施行。
These Provisions shall come into force on the date of promulgation.