国务院


国务院关于扩大内地省、自治区、计划单列市和国务院有关部门吸收外商投资审批权限的通知(附英文)
国务院

通 知
为了进一步贯彻对外开放的方针，促进国民经济全面发展，国务院决定适当扩大内地省、自治区和计划单列市，国务院有关部委以及国家建材局、国家医药局、国家技术监督局、国家环保局、中国民航局、国家旅游局、国家海洋局、国家气象局、国家地震局和中国科学院吸收外商投资
的审批权限。
吸收外商投资的生产性项目，凡符合国家规定投资方向，建设和生产经营条件以及外汇收支不需要国家综合平衡，产品出口不涉及配额与许可证管理的，上述有关地方和部门的审批权限，由现行项目总投资额五百万美元以下提高到一千万美元以下。项目批准后报国家计委备案。
人民团体兴办外商投资企业，由企业所在省、自治区、直辖市或计划单列市审批。
本通知自发布之日起执行。

CIRCULAR OF THE STATE COUNCIL CONCERNING THE EXTENSION OF THELIMITS OF POWER VESTED WITH THE INLAND PROVINCES, AUTONOMOUS REGIONS,MUNICIPALITIES SEPARATELY LISTED IN THE STATE PLAN AND THE DEPARTMENTSCONCERNED UNDER THE STATE
COUNCIL IN EXAMINING AND APPROVING FOREIGNINVESTMENT A

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)

CIRCULAR OF THE STATE COUNCIL CONCERNING THE EXTENSION OF THE
LIMITS OF POWER VESTED WITH THE INLAND PROVINCES, AUTONOMOUS REGIONS,
MUNICIPALITIES SEPARATELY LISTED IN THE STATE PLAN AND THE DEPARTMENTS
CONCERNED UNDER THE STATE COUNCIL IN EXAMINING AND APPROVING FOREIGN
INVESTMENT ABSORPTION
(July 3, 1988)
With a view to further implementing the policy of opening to the outside
world and to promoting the all-round development of the national economy,
the State Council has decided to appropriately extend the limits of power
vested with the inland provinces, autonomous regions, and municipalities
separately listed in the state plan, the relevant ministries and
commissions under the State Council, and the State Bureau of Building
Materials Industry, the State Administration for Medicine, the State
Bureau of Technology Supervision, the State Administration for
Environmental Protection, the Civil Aviation Administration of China, the
National Tourism Administration, the National Bureau of Oceanography, the
National Meteorological Bureau, the State Seismological Bureau, and the
Chinese Academy of Sciences in examining and approving foreign investment.
With respect to productive projects developed by absorbing foreign
investments, provided these projects are in conformity with the investment
orientation stipulated by the state, their conditions of construction and
productive operations as well as their foreign exchange income and
expenditure do not require comprehensive balance to be conducted by the
state, and the export of their products does not involve export quota or
administration of export licences, the present limits of authority vested
with the aforesaid localities and departments in examining and approving
projects with a total amount of investment of five million U.S. dollars or
below each shall be extended to ten million U.S. dollars or below each.
After approval, the projects shall be reported to the State Planning
Commission for the record.
Where enterprises with foreign investments are set up by people's
organizations, their applications shall be examined and approved by the
province, autonomous region, municipality directly under the Central
Government, or municipality separately listed on the state plan, where the
said enterprises are located.
This Circular shall become effective as of the date of promulgation.



1988年7月3日
上海市政府


上海市城市维护建设税实施细则
上海市政府



第一条 为了加强城市的维护建设，扩大和稳定城市维护建设资金的来源，根据《中华人民共和国城市维护建设税暂行条例》的规定，结合本市具体情况，制定本细则。
第二条 凡缴纳产品税、增值税、营业税的单位和个人，都是城市维护建设税的纳税义务人（以下简称纳税人），应当依照本细则的规定缴纳城市维护建设税。
第三条 城市维护建设税，以纳税人实际缴纳的产品税、增值税、营业税税额为计税依据，分别与产品税、增值税、营业税同时缴纳。
城市维护建设税由征收产品税、增值税、营业税的税务机关征收。
第四条 城市维护建设税税率分别规定如下：
（一）纳税人所在地在市区或金山卫石化地区的，税率为百分之七；
（二）纳税人所在地在县城或县属镇的，税率为百分之五；
（三）纳税人所在地在前两项规定地区以外的，税率为百分之一；
（四）临时经营和个体工商户按纳税所在地的税率为适用税率。
（五）接受委托加工、代销商品并代扣代缴产品税、增值税、营业税的和其他按税收规定代扣代缴产品税、增值税、营业税的，按代扣代缴所在地的税率为适用税率。
第五条 市区、县城、县属镇的范围一律按行政区划为准。
第六条 城市维护建设税的征收、管理、纳税环节、奖罚等事项，比照产品税、增值税、营业税的有关规定办理。
第七条 城市维护建设税应当保证用于城市的公用事业和公共设施的维护建设，具体安排由市财政局会同市建委、市计委确定。
第八条 按照本细则规定，由县税务机关依百分之一税率征收的税款，应当留给各县，专用于乡镇的维护和建设。
第九条 开征城市维护建设税后，工商税附加（第二步利改税后为产品税、增值税、营业税附加）即行取消。
第十条 本细则的解释权，属上海市税务局。上海市税务局可根据本细则制订具体征收办法。
第十一条 本细则自一九八五年一月一日起执行。



1985年6月1日