国函（1992）21号
（March 9， 1992）
颁布日期：19920309 　实施日期：19920309 　颁布单位：国务院

　　The State Council has decided¹ to further open to the outside world the following four frontier cities： Heihe City and Suifenhe City in Heilongjiang Province， Hunchun City in Jilin Province and Manzhouli City in the Inner Mongolia Autonomous² Region.

　　After the further opening of the aforesaid four frontier cities， they are expected to expand actively³ frontier trade and local trade with Russia and other countries in the Commonwealth⁴ of Independent States； to develop economic cooperation in various forms such as investment cooperation， technical exchange， service cooperation and so on； and to make reasonable use of local advantages to develop manufacturing industries and tertiary industries so as to promote the prosperity and stability of frontier areas. The four frontier cities shall carry out following policies：

　　1. With respect to the frontier trades and foreign economic cooperation， the aforesaid four cities shall implement⁵ the “Suggestions Concerning the Vigorous Development of Frontier Trades and Economic Cooperation for Promoting the Prosperity and Stability of Frontier Areas” which was approved by the State Council in 1991， and other related stipulations of the state. The provinces and the autonomous region may， within the limits of their own authorities， vest the people's governments of those four cities with certain authority in administering frontier trade and economic cooperation. Within these delegated authorities， contracts including frontier trade， manufacturing and service cooperation and so on， may be examined and approved by these four cities themselves. The four cities may establish， after being ratified⁶ by the Ministry⁷ of Foreign Trade and Economic Cooperation， one or two more frontier trade companies at the city level.

　　2. Encouraging the development of manufacturing trade and foreign exchange-making agriculture. During the Eighth Five-Year Plan period， import custom duties and product taxes （or value-added taxes） shall be exempted⁸ for seeds， seed plants， feed and other related technical equipment imported for developing export-oriented agricultural products， as well as for machinery⁹ and other goods and materials imported by enterprises for manufacturing export-oriented products or for technical improvement.

　　3. The four cities shall actively absorb domestic and foreign investments so as to accelerate economic development. At present， the first stage is to lay stress on absorbing investments from the Commonwealth of Independent States and those from domestic enterprises so as to promote the development of export trade； and is meanwhile to actively create favorable conditions to expand the absorption of foreign investment from other countries or areas. The people's governments of the related provinces and autonomous region may extend， within the limit of their respective authority， the limits of power vested in the people's governments of the four cities for examining and approving foreign investment programs. After being approved by local tax authorities， the enterprise income tax may be levied¹⁰ at the reduced rate of 24 percent for foreign-invested enterprises.

　　The investors¹¹ from the Commonwealth of Independent States are permitted to include within their total investment value capital goods and other goods or equipment as contributing investments. These goods may be sold in accordance with the frontier trade bartering¹³ stipulations and shall be granted a 50 percent reduction in import custom duties and consolidated¹⁴ industrial and commercial tax.

　　4. The aforesaid four cities may set aside certain areas within the administrative¹⁵ region of each city so as to set up frontier economic cooperation zones. With the intent of attracting investment from inland enterprises， each city may establish manufacturing enterprises and relevant tertiary industries， whose products are to be exported to countries within the Commonwealth of Independent States. The specific limits of the frontier economic cooperation zones shall be examined and decided by the Office for Specific Economic Zones under the State Council in conjunction with Other departments concerned.

　　5. Those industrial enterprises in the frontier economic cooperation zones which have a cooperation agreement with other domestic industrial enterprises and which have a production capacity and export figures over certain amounts， may be granted licenses¹⁶ for engaging in import from and export to the Commonwealth of Independent States after the approval by the Ministry of Foreign Trade and Economic Cooperation. The specific standards of permitted import and export amounts shall be decided by the Ministry of Foreign Trade and Economic Cooperation after a study. Enterprise income tax for the aforesaid enterprises shall be levied at a reduced rate of 24 percent locally. Investors in the aforesaid enterprises who bring their share of profits back to other inland regions， shall have 9 percent more income tax collected by the tax authorities of those inland regions. The investment direction adjustment tax shall be exempted within the period of the Eighth Five-Year Plan of the national economy.

　　6. Goods which are obtained by the aforesaid enterprises and the foreign-invested enterprises located in the frontier economic cooperation zones through barter¹² trade with countries in the Commonwealth of Independent States may be sold without authorization¹⁷， and a 50 percent reduction of customs duties and consolidated industrial and commercial taxes shall be granted at the time of their importation. As to those commodities whose imports are limited by the State， the enterprises shall go through the examination and approval procedures in accordance with related stipulations by the State.

　　7. With respect to machinery， equipment and other construction goods which must be imported for the construction of the necessary infrastructure¹⁸ within the frontier economic cooperation zones， import customs duties and product taxes （or value-added taxes） may be exempted. Within the period of the Eighth Five-Year Plan， the newly increased fiscal¹⁹ revenue in the frontier economic cooperation zones may be left with the localities and used for the construction of the necessary infrastructure.

　　8. Within the period of the Eighth Five-Year Plan， the People's Bank of China shall arrange forty million yuan （ten million yuan for each city） in special fixed²⁰ assets loans each year， which shall be used for the development of the frontier economic cooperation zones. This shall be listed in the state credit and investment plan.

　　The people's governments of Heilongjiang Province， Jilin Province and the Inner Mongolia Autonomous Region shall strengthen their leadership role towards the four cities， and shall help them to perfect overall planning of development. The scale of construction in the four cities must be appropriate to the feasibility of development， and over-ambitious development plans must be abandoned. While expanding the opening to the outside world and speeding up economic construction， the four cities shall strengthen the building of a socialist²¹ society with an advanced culture and ideology²²， strengthen economic management and control， and ensure the security and stability in frontier areas as well as the healthy development of various undertakings²³.