上海市鼓励外商投资浦东新区的若干规定
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Promulgated1 by the Shanghai Municipal People's Government on 10 September 1990.)
颁布日期:19900910  实施日期:19900910  颁布单位:上海市人民政府

  Article 1 These Provisions are formulated2 in accordance with the decision of the State Council to develop and open up Pudong, and in accordance with relevant State laws and regulations, in order to better attract investment by foreign businesses and to accelerate the construction of the Pudong new Area of Shanghai (hereafter, the “New Area”)

  Article 2 Foreign companies, enterprises and other economic organizations or individuals (hereafter referred to as “foreign investors3”) are encouraged to establish the following types of Sino-foreign equity4 joint5 ventures, Sino-foreign co-operative joint ventures and wholly foreign-owned enterprises (hereafter, “foreign investment enterprises”), and shall be granted preferential treatment:

  1. Production-oriented foreign investment enterprises, especially export-oriented enterprises, especially export-oriented enterprises and advanced-technology enterprise;

  2. Foreign investment enterprises that, in accordance with the consolidated7 plan of the New Area, invest in the development of, and conduct business on, large tracts8 of land, in conjunction with other projects on such land; and

  3. Foreign investment enterprises that engage in construction projects for [the development of energy resources] and communications.

  Article 3 Foreign investors shall be allowed to invest in and establish tertiary industries in the New Area. However, where foreigners invest in or establish enterprises such as financial enterprises and commercial retail9 enterprises, a report must be submitted to the State Council for approval.

  Article 4 A bonded10 zone shall be established in the New Area. Subject to the approval of the competent department of the State Council, foreign investors shall be permitted to establish trade organizations in the bonded zone to engage in entrepot trade or to act as the agents of foreign investment enterprises in the zone for importing raw materials and spare parts used in their production for exporting their products.

  Article 5 Where production-oriented foreign investment enterprises obtain income from production, business operations or other sources, the Enterprise Income Tax on such income shall be levied11 at the reduced rate of 15 per cent. Upon applying to and receiving approval from the tax authorities, such enterprises with a term of operation of not less than 10 years shall, commencing from their first profitable year, be exempt12 from Enterprise Income Tax for the first and second years and enjoy a 50 per cent reduction in Enterprise Income Tax for the third through fifth years.

  Upon the expiration13 of the period of Enterprise Income Tax exemptions15 and reductions provided for in State regulations, export-oriented enterprises the value of whose export products in any given year reaches 70 per cent or more of the total value of the enterprise's products in that year may pay Enterprise Income Tax at the reduced rate of 10 per cent. Upon the expiration for the period of Enterprise Income Tax exemptions and reductions provided for in State regulations, enterprises may pay Enterprise Income Tax at the reduced rate of 10 per cent for another three years.

  Foreign investment enterprises that are engaged in energy or transportation construction projects such as the construction of airports, ports, railways, roads or power stations may pay Enterprise Income Tax at a reduced rate of 15 per cent. Upon applying to and receiving approval from the tax authorities, where such enterprises have at a term of operation of not less than 15 years, they shall, commencing from the first profit-making year, be exempt from Enterprise Income Tax for the first through fifth years, and enjoy a 50 per cent reduction in Enterprise Income Tax from the sixth through tenth years.

  Article 6 Foreign investors may invest in the development of large tracts of land in the New Area in accordance with a consolidated plan [for development], and may engage in the development of infrastructure16 facilities projects and real estate business on such land.

  Upon applying to and receiving approval from tax authorities, foreign investment enterprises engaged in the construction of infrastructure facilities together with other projects on large tracts of land may be granted preferential tax treatment in accordance with the first paragraph of Article 5 of these Provisions.

  Article 7 Upon applying to and receiving approval from the tax authorities, financial institutions such as wholly-foreign owned banks, Sino-foreign equity joint venture banks and finance companies, with capital invested in accordance with regulations, and branches of wholly foreign-owned banks with working capital allocated17 by their head offices exceeding US$10 million may pay Enterprise Income Tax at a reduced rate of 15 per cent on their income from business operations. Such institutions shall also be exempt from Enterprise Income Tax during their first profitable year, and enjoy a 50 per cent reduction in Enterprise Income Tax during the second and third years after becoming profitable, provided that their term of operation is not less than 10 years and that their invested capital or working capital is not reduced within a 10 year period.

  Article 8 Financial institutions such as wholly foreign-owned banks, branches of wholly foreign-owned banks, and Sino-foreign equity joint venture banks and finance companies shall pay Consolidated Industrial and Commercial Tax at the rate of three per cent on revenue derived18 from their loan business and at the rate of five per cent on revenue derived from their other financial business.

  Article 9 Where foreign investors reinvest their share of enterprise profits back into their enterprises or use such funds to invest in other foreign investment enterprises, or to establish new foreign investment enterprises with terms of operation of not less than five years, such investors shall be refunded19 40 per cent of the Enterprise Income Tax already paid on the reinvested portion. Foreign investors who reinvest their profits in the establishment or expansion of export-oriented enterprises or advanced-technology enterprises with terms of operation of not less than five years shall be refunded all of the Enterprise Income Tax already paid on the reinvested portion.

  Article 10 Foreign investors in Sino-foreign equity joint ventures shall be exempt from income tax on the remittance20 out of the People's Republic of China of their shares of the profits of the enterprises.

  Article 11 Foreign investors without establishments in the People's Republic of China shall pay income tax at the reduced rate of 10 per cent on dividends21, interest, rentals22royalties23 and other income derived from the New Area, except where such income is exempt from income tax by law. Investors that provide funds or equipment on favourable24 terms or transfer advanced technology may be granted more preferential reductions or exemption14 upon approval by the Municipal People's Government.

  Article 12 Foreign investment enterprises in the New Area shall be exempt from local income tax until the end of the year 2000.

  Article 13 New buildings in the New Area built or purchased by foreign investment enterprises for their own use shall be exempt from real estate tax for five years after the month when construction is completed or the purchase is made.

  Article 14 The export products of foreign investment enterprises, with the exception of crude oil, refined oil and products subject to separate State regulations, shall be exempt from Consolidated Industrial and Commercial Tax.

  Article 15 Export products produced by foreign investment enterprises in the New Area, with the exception of products subject to separate State regulations, shall be exempt from customs duties.

  Article 16 Construction materials, production and management equipment and their spare parts, vehicles, office supplies, and raw and auxiliary25 materials for production imported by foreign investment enterprises for their own use shall be exempt from customs duties and Consolidated Industrial and Commercial Tax.

  Where foreign investment enterprises import materials and parts for processing such as raw and auxiliary materials, spare parts and components26 free of duties and tax, and later sell the products on the domestic market instead of exporting them, such enterprises shall pay Customs Duty and Consolidated Industrial and Commercial Tax retrospectively on such materials and parts. Where the import of materials or parts is restricted by the State, an application for import licenses27 shall be made retrospectively to the relevant competent departments.

  Article 17 Household items and vehicles brought into the country in reasonable quantities by foreign personnel of foreign investment enterprises shall be exempt from Customs Duty and Consolidated Industrial and Commercial Tax.

  Individual Income Tax on the income from wages and salaries of foreign staff and workers shall be reduced by 50 per cent.

  Article 18 Machinery28, equipment, vehicles and goods and materials for capital construction necessary for construction in the New Area shall be exempt from Customs Duty and Consolidated Industrial and Commercial Tax.

  Article 19 Foreign investment enterprises shall not be required to apply for approval or to obtain import licenses for machinery, equipment, vehicles for use in production, raw materials, fuel, knock-down parts, spare parts, components and fittings (including those the import of which is restricted by the State) required for the performance of their export contracts. Such imports shall be supervised and controlled by Customs and examined and released on the strength of the enterprise contracts or import and export contracts.

  Article 20 Foreign investment enterprises may sell on the domestic market a portion of the import substitutes they produce, upon approval by the relevant competent department and after retrospective payment of Customs Duty and Consolidated Industrial and Commercial Tax in accordance with regulations. Where necessary, foreign exchange may be charged for a portion of such products.

  Article 21 Where foreign investment enterprises require short-term working capital loans in the course of production and operation, they shall be given priority in obtaining such loans, upon examination and verification by the bank with which they have opened accounts or other financial organizations.

  Article 22 The foreign personnel of foreign investment enterprises may apply for multiple entry and exit visas as needed.

  Article 23 Foreign investment enterprises may determine their organizational structure and staffing at their own discretion29, according to their production and operational needs. The staff and workers required by such enterprises may be recruited from within Shanghai Municipality or, upon approval by the Municipal Labour and Personnel Department, from outside Shanghai Municipality. The original work units of staff and workers hired within the municipality shall cooperate and allow the transfer of such staff and workers. Disputes shall be mediated30 and arbitrated by the Labour and Personnel Department.

  The labour contract system shall be implemented31 for the staff and workers of foreign investment enterprises.

  The employment, recruitment and dismissal or discharge of staff and workers by foreign investment enterprises shall be recorded with the municipal labour and personnel department.

  Article 24 Foreign investment enterprises shall, at their own discretion, decide on the wage scales, forms of wages, and systems of bonuses and allowances to be used for their employees.

  Article 25 Upon examination and verification by the Shanghai Municipal Foreign Investment Commission and approval by the Shanghai Municipal People's Government, foreign investors investing in projects in the New Area that are specially6 encouraged by Shanghai may be granted special preferential treatment.

  Article 26 Enterprises and projects invested in and established by companies, enterprises and other economic organizations or individuals from Hongkong, Macao and Taiwan shall be governed with reference to these Provisions.

  Article 27 Matters that are not dealt with in these Provisions shall be handled in accordance with the relevant laws, regulations and rules of the State and Shanghai Municipality.

  Article 28 The Shanghai Municipal Foreign Economic Relations and Trade Commission and the Shanghai Municipal Foreign Investment Commission shall be responsible for interpreting these Provisions.

  Article 29 These Provisions shall be implemented as of the date of their approval and promulgation32.



点击收听单词发音收听单词发音  

1 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
2 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
3 investors dffc64354445b947454450e472276b99     
n.投资者,出资者( investor的名词复数 )
参考例句:
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
4 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
5 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
6 specially Hviwq     
adv.特定地;特殊地;明确地
参考例句:
  • They are specially packaged so that they stack easily.它们经过特别包装以便于堆放。
  • The machine was designed specially for demolishing old buildings.这种机器是专为拆毁旧楼房而设计的。
7 consolidated dv3zqt     
a.联合的
参考例句:
  • With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。
  • Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。
8 tracts fcea36d422dccf9d9420a7dd83bea091     
大片土地( tract的名词复数 ); 地带; (体内的)道; (尤指宣扬宗教、伦理或政治的)短文
参考例句:
  • vast tracts of forest 大片大片的森林
  • There are tracts of desert in Australia. 澳大利亚有大片沙漠。
9 retail VWoxC     
v./n.零售;adv.以零售价格
参考例句:
  • In this shop they retail tobacco and sweets.这家铺子零售香烟和糖果。
  • These shoes retail at 10 yuan a pair.这些鞋子零卖10元一双。
10 bonded 2xpzkP     
n.有担保的,保税的,粘合的
参考例句:
  • The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。
  • This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。
11 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
12 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
13 expiration bmSxA     
n.终结,期满,呼气,呼出物
参考例句:
  • Can I have your credit card number followed by the expiration date?能告诉我你的信用卡号码和它的到期日吗?
  • This contract shall be terminated on the expiration date.劳动合同期满,即行终止。
14 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
15 exemptions 98510082c83cd5526d8e262de8a35d2d     
n.(义务等的)免除( exemption的名词复数 );免(税);(收入中的)免税额
参考例句:
  • The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
  • A: The regulation outlines specific exemptions for some WPM. 答:该规定概述了某些木质包装材料的特定的例外情形。 来自互联网
16 infrastructure UbBz5     
n.下部构造,下部组织,基础结构,基础设施
参考例句:
  • We should step up the development of infrastructure for research.加强科学基础设施建设。
  • We should strengthen cultural infrastructure and boost various types of popular culture.加强文化基础设施建设,发展各类群众文化。
17 allocated 01868918c8cec5bc8773e98ae11a0f54     
adj. 分配的 动词allocate的过去式和过去分词
参考例句:
  • The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
  • More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。
18 derived 6cddb7353e699051a384686b6b3ff1e2     
vi.起源;由来;衍生;导出v.得到( derive的过去式和过去分词 );(从…中)得到获得;源于;(从…中)提取
参考例句:
  • Many English words are derived from Latin and Greek. 英语很多词源出于拉丁文和希腊文。 来自《简明英汉词典》
  • He derived his enthusiasm for literature from his father. 他对文学的爱好是受他父亲的影响。 来自《简明英汉词典》
19 refunded ad32204fca182b862a5f97a5534c03a2     
v.归还,退还( refund的过去式和过去分词 )
参考例句:
  • Postage costs will be refunded (to you). 邮费将退还(给你)。 来自辞典例句
  • Yes, it will be refunded to you at the expiration of the lease. 是的,租约期满时,押金退回。 来自无师自通 校园英语会话
20 remittance zVzx1     
n.汇款,寄款,汇兑
参考例句:
  • Your last month's salary will be paid by remittance.最后一个月的薪水将通过汇寄的方式付给你。
  • A prompt remittance would be appreciated.速寄汇款不胜感激。
21 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
参考例句:
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
22 rentals d0a053f4957bbe94f4c1d9918956d75b     
n.租费,租金额( rental的名词复数 )
参考例句:
  • In some large hotels, the income derived from this source actually exceeds income from room rentals. 有些大旅馆中,这方面的盈利实际上要超过出租客房的盈利。 来自辞典例句
  • Clerk: Well, Canadian Gifts is on the lower level. It's across from Prime Time Video Rentals. 噢,礼品店在楼下,在黄金时刻录像出租屋的对面。 来自口语例句
23 royalties 1837cbd573d353f75291a3827b55fe4e     
特许权使用费
参考例句:
  • I lived on about ?3,000 a year from the royalties on my book. 我靠着写书得来的每年约3,000英镑的版税生活。 来自辞典例句
  • Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分
24 favourable favourable     
adj.赞成的,称赞的,有利的,良好的,顺利的
参考例句:
  • The company will lend you money on very favourable terms.这家公司将以非常优惠的条件借钱给你。
  • We found that most people are favourable to the idea.我们发现大多数人同意这个意见。
25 auxiliary RuKzm     
adj.辅助的,备用的
参考例句:
  • I work in an auxiliary unit.我在一家附属单位工作。
  • The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。
26 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
27 licenses 9d2fccd1fa9364fe38442db17bb0cb15     
n.执照( license的名词复数 )v.批准,许可,颁发执照( license的第三人称单数 )
参考例句:
  • Drivers have ten days' grace to renew their licenses. 驾驶员更换执照有10天的宽限期。 来自《现代汉英综合大词典》
  • Jewish firms couldn't get import or export licenses or raw materials. 犹太人的企业得不到进出口许可证或原料。 来自辞典例句
28 machinery CAdxb     
n.(总称)机械,机器;机构
参考例句:
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗?
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
29 discretion FZQzm     
n.谨慎;随意处理
参考例句:
  • You must show discretion in choosing your friend.你择友时必须慎重。
  • Please use your best discretion to handle the matter.请慎重处理此事。
30 mediated b901b5da5d438661bcf0228b9947a320     
调停,调解,斡旋( mediate的过去式和过去分词 ); 居间促成; 影响…的发生; 使…可能发生
参考例句:
  • He mediated in the quarrel between the two boys. 他调解两个孩子之间的争吵。
  • The government mediated between the workers and the employers. 政府在工人与雇主间搞调和。
31 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
32 promulgation d84236859225737e91fa286907f9879f     
n.颁布
参考例句:
  • The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。 来自《简明英汉词典》
  • Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。 来自经济法规部分
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