（July 30， 1992）
颁布日期：19920730 　实施日期：19920730 　颁布单位：国务院

　　The State Council has resolved to further open five cities——Chongqing， Yueyang， Wuhan， Jiujiang and Wuhu along theYangtze River， four provincial¹ capitals——Ha'erbin， Changchun， Huhhot and Shijiazhuang in border areas or along thecoast， and 11 provincial capitals——Taiyuan， Hefei， Nanchang， Zhengzhou， Changsha， Chengdu， Guiyang， Xi'an， Lanzhou， Xining， and Yinchuan in inland areas. In the above-mentioned cities， the policy on costal open cities shall be implemented². Moreover， until the end of 1995， these cities shall be exempt from import duties and product taxes （value-added taxes） for the equipment imported to meet the requirements of technological reforms which conform to the state's industrial policy， and for the processing machinery imported to develop export-oriented agriculture and that are presently impossible to obtain domestically