国家税务局关于国家旅游度假区有关税收问题的通知

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国务院


以进养出试行办法(附英文)

1979年3月26日，国务院

为了实现新时期的总任务，把工作的着重点转移到社会主义现代化建设上来，对外贸易要有一个大的发展。要引进新技术，进口成套设备，必须大量地增加出口。各有关部门和各地区，要千方百计地发展出口商品生产，在充分挖掘国内出口货源潜力的同时，积极利用国外原材料和技术，发挥国内生产能力，大力发展以进养出业务，把出口贸易做大做活，增加外汇收入，增强国家的外汇支付能力。
一、以进养出的范围：
（一）进料加工，包括进口全部原材料或主要原材料，加工成品出口；
（二）进口主件或配件，加工装配产品出口，如进口船用主机或船用仪器装配船舶出口；
（三）以国产原材料为主，进口辅助材料，加工成品出口；
（四）进口饲料、肥料、种子、种畜等，养殖、种植农副土特畜产品出口，以及用进口商品，调换国内农副土特产品出口。
二、现在由国内供应出口商品用的原料、材料和辅料，要按现行物资供应渠道继续保证供应，不得减少或中断，凡国内能增加供应的，应减少进口或不进口。实行以进养出后，各部门、各地区现在供应出口的商品，应随着生产的发展，保持出口的正常增长。
三、以进养出的商品，应当是国际市场适销，创汇率合算，产品质量符合出口要求，国内有生产能力，燃料、电力供应有保证。
四、以进养出需要的外汇，纳入国家进口用汇计划，由外贸部统一掌握使用。具体业务主要由各进出口总公司负责组织进行。各省、自治区、直辖市外贸局对以进养出外汇的使用和业务执行情况要进行监督检查。以进养出的商品需要使用银行外汇贷款时，按短期外汇贷款办法办理。对国外商人来料加工的原材料、辅料和其它物资，不论是否互开信用证，只要实际不用外汇支付的，均不应算作以进养出。
五、以进养出的商品，经外贸部门同有关地区或部门协商，纳入国家生产计划和外贸计划，并逐步实行计划单列，材料直拨，定点生产，以销定产。在保证完成国家计划的前提下，如生产尚有潜力，国外有销路，能及时出口的产品，可在计划外增加安排以进养出，由省、自治区、直辖市外贸局负责组织进行，所需外汇由外贸部专门拨给。
六、以进养出的进口物资和出口产品，不参加国内的平衡分配，逐步做到进口物资由外贸公司直拨生产单位，产品由生产单位直供外贸公司收购出口。
七、以进养出的产品，要择优安排生产。工业品要选择条件比较好的工厂定点生产。农副土特产品要因地制宜划片生产。定点和划片都要相对稳定。
八、根据军民结合、平战结合的原则，要积极发挥军工企业的生产潜力，发展以进养出商品的生产。军工企业生产供应出口产品的价格，要与民用企业的出口产品实行同质同价。
九、以进养出的工业品，外贸公司同生产或供货单位，应签订经济合同或协议，规定各自承担的义务。任何一方不按合同或协议执行而造成的损失，要承担经济赔偿的责任。
十、以进养出的农副土特畜产品，在安排进口饲料、肥料、种子、种畜等的同时，外贸公司同生产或供货单位，应商定增加供应出口商品的品种、数量、规格质量和交货时间。
十一、以进养出的工业品，外贸公司同生产或供货单位，要商定供应出口产品的合格率，原材料、辅料的消耗定额和交货时间。对于产品合格率低，质量没有保证，原材料消耗多，生产成本高的生产企业，不要安排以进养出。
十二、以进养出商品的创汇，要逐项进行核算，出口成品创汇率一般应掌握在百分之三十至五十以上。生产技术工艺比较复杂的产品，创汇率要高一些；生产技术工艺比较简单的产品，创汇率可低一些，但最低不得少于百分之三十。
十三、承担以进养出的生产企业（包括国营农场），要努力做到按时、按质、按量完成生产和供货任务。由于生产某些批量小、花色品种复杂、交货期短的出口产品，如果影响企业的正常利润，经外贸部门和有关部门商定，可由外贸公司给予必要的价外补贴。
十四、以进养出所需进口物资的国内人民币作价，原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种，只要国际市场好销，创汇率合算，经过批准，可采用外贸部门代理进口只收手续费，或免征关税、工商税的办法处理。生产、供货单位供应出口的产品，应按外贸进口原辅料实际拨交的价格计算成本。
十五、以进养出商品的外汇留成按国家统一规定的留成办法办理。
各地区、各有关部门及外贸公司、生产企业单位对以进养出的业务活动，要建立专项登记和统计，加强经济核算，保证有关业务凭证、原始记录的完整。
十六、进行以进养出的生产或供货单位，经营好、创汇多，工资、奖金和福利可以多给一些。粗制滥造、克扣进口物资和私分产品的，要追究责任，严肃处理。
十七、对以进养出的生产或供货单位，外货公司应随时提供国外先进产品的样本、样品和技术资料，吸收生产或供货单位的人员参加对外谈判，有计划地组织出国考察和邀请外商进行技术交流。
十八、对以进养出的工作，各地区、各有关部门要加强领导，积极组织进行，并解决生产、供货中存在的问题。生产、供货部门和外贸部门要及时总结经验，推动这项工作不断发展。

TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION

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)
TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION
(Approved and promulgated by the State Council on March 26, 1979)
In order to carry out the general task of the new period and to shift the
focus of the work on to the track of socialist modernization, foreign
trade should be greatly expanded and developed. Exports must be greatly
increased for the purpose of introducing new technology and importing
equipment in complete sets. All departments concerned and all regions
should try their best and use every possible means to develop the
production of export commodities; while tapping fully the domestic
potentials for increasing the sources of export commodities, raw materials
and technology from abroad should be utilized fully so as to bring into
full play the domestic production capacity, to devote major efforts to the
promotion of exports by importation and to expand export trade extensively
and in a flexible way, thus increasing foreign exchange earnings, and
strengthening the country's paying capability in foreign exchange.
1. The scope of promoting exports through importation:
(1) to import materials for processing, including the importation of all
raw and semifinished materials or key raw and semifinished materials, and
to process them into finished products for export;
(2) to import main component parts or fittings, and to process and
assemble them into finished products for export; for example, to import
ships' main engines or instruments for assembling vessels for export;
(3) to mainly use home-produced raw and semifinished materials, and import
auxiliary materials, then to process them into finished products for
export; and (4) to import animal feeds, fertilizers, seeds, and breeding
stocks, and to use them in growing and breeding occupations, then to use
the animal, farm, and side-line products and local specialties for export;
or to exchange imported commodities for home-produced farm and side-line
products and local specialties, and to use them for export.
2. With respect to the raw, semifinished and auxiliary materials now
supplied domestically for the production of export commodities, such
supplies shall be guaranteed through the current supplying channel of
materials and shall not be reduced or cut; the materials which can be
supplied domestically shall not be imported or their importation shall be
reduced. After the implementation of the policy of promoting exports by
imports, various departments and areas, which are at present supplying
commodities for export, shall maintain a normal increase in export with
the development of production.
3. The commodities manufactured under the policy of promoting exports by
importation, shall be marketable on the international market;
profitable in earning foreign exchange; up to the quality standards for
export; and can be manufactured domestically with a guarantee for the
supply of fuels and power.
4. The amount of foreign exchange needed for carrying out the policy of
promoting exports by importation shall be included in the state plan for
the allocation of foreign exchange for imports, which shall be executed
solely by the Ministry of Foreign Trade. The specific business operations
shall be organized by the head offices of various national import and
export corporations. The bureaus of foreign trade of various provinces,
autonomous regions and municipalities directly under the Central
Government shall be responsible for supervising and examining the use of
foreign exchange for promoting exports by importation and the situation of
business operations. Where bank loans in foreign exchange are needed for
commodities for promoting exports by importation, the case shall be
handled in accordance with the measures for granting short-term foreign
exchange loans. With respect to the raw and semifinished materials,
auxiliary materials and other materials supplied by businessmen abroad for
processing on the basis of materials supplied, no matter letters of credit
are mutually opened or not, so long as the payment is not actually
effected in foreign exchange, the aforesaid materials shall not be counted
as the materials used for promoting exports by importation.
5. The commodities for promoting exports by importation shall, after
consultation made by the foreign trade departments with the relevant
regions or departments, be included in the state plans for production and
for foreign trade, and the following principles shall be implemented step
by step; separate plans; direct allocation of materials; production at
designated units and production quota fixed according to sales conditions.
On the condition that the fulfillment of the state plan is guaranteed, if
there still exist production potentials and products marketable on the
international market can be timely exported, then arrangements may be made
for extra exports for promoting exports by importation beyond the plans,
and the foreign trade bureaus of provinces, autonomous regions, or
municipalities directly under the Central Government shall be responsible
for organizing this matter; the foreign exchange needed for the production
shall be allotted specially by the Ministry of Foreign Trade.
6. The materials imported, and the products exported for promoting exports
by importation, shall not be included in the domestic scheme for balanced
distribution; imported materials shall, step by step, be allocated
directly by foreign trade companies to production units, and the products
shall be supplied directly by the production units to foreign trade
companies which shall purchase the products for export.
7. The production of products for promoting exports by importation shall
be arranged on the basis of good quality. For the manufacture of
industrial commodities, only factories with better production conditions
shall be designated specially for the said purpose. With respect to farm
and side-line products and local specialities, the production shall be
developed in the light of local conditions with tracts of land assigned
for the purpose. The aforesaid designation of factories and division of
arable land shall remain relatively stable.
8. In accordance with the principle of "integration of military production
and civil production" and "integration of production in peacetime and that
in wartime", it is imperative to tap the productive potentials of the
military industrial enterprises, and to made full use of these military
industrial enterprises in promoting the production of export commodities
for promoting exports by importation. The prices of export commodities
manufactured by the military industrial enterprises shall be fixed
according to the principle of "same quality, same price" as the export
commodities manufactured by civil enterprises.
9. With respect to industrial commodities for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall conclude and sign an economic contract or agreement, in which
are stipulated their respective obligations. In the event that either of
the two parties fails to execute the said contract or agreement, which
consequently has given rise to economic losses, the violator shall be
liable for compensating for the economic losses.
10. With respect to the farm and side-line products, livestock products
and local specialties for promoting exports by importation, while
arrangements are being made for the importation of animal feeds,
fertilizers, seeds and breeding stocks, the foreign trade company and the
production or supplying unit shall reach an agreement through consultation
concerning the increase of varieties and quantity, the specifications and
quality of the commodities they supply for export, as well as the time for
delivery.
11. With respect to the industrial products for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall reach an agreement through consultation concerning the rate of
quality products for export, the rating for the consumption of raw,
semifinished, and auxiliary materials, and the time for delivery.
Those production enterprises, whose rate of quality products for export is
low, thus unable to guarantee the quality of their products, and whose
consumption of raw and semifinished materials and production costs are
high, are not eligible to be engaged in "promoting exports by
importation".
12. With respect to the earnings of foreign exchange from commodities for
promoting exports by importation, business accounting shall be carried out
item by item, and the rate of foreign exchange earnings from exporting
finished goods should generally be controlled at the rate from 30% to 50%
or higher. The rate of foreign exchange earnings from products that call
for more sophisticated production technology shall be higher, while the
rate of foreign exchange earnings from products that are turned out with
simpler production technology shall be lower, but it shall not be lower
than 30%.
13. Production enterprises (including state-run farms) that engage in
promoting exports by importation shall try their best to fulfil their
production tasks on time with the required quality and quantity and
deliver their goods on schedule. In the event that a production enterprise
undertakes the task of manufacturing a particular item of export product
in small quantity, with complicated designs and varieties and a very short
time limit for delivery, and consequently suffers a loss in its normal
profit earnings, the foreign trade company shall make compensation for
this by giving the production enterprise a necessary subsidy not included
in the calculated purchasing prices after the foreign trade department and
the relevant departments have reached an agreement through consultation.
14. The making of prices in Renminbi within the country for the imported
goods and materials needed for promoting exports by importation shall, in
principle, be handled in accordance with the current measures for making
prices for imported goods. With respect to a few varieties of export goods
included in promoting exports by importation, which, as a consequence of
the high domestic appropriation prices of imported raw and auxiliary
materials or the high profit and tax rates, give rise to great losses in
exporting such finished goods, so long as the aforesaid varieties of goods
sell well on the international market and the rate of earnings in foreign
exchange is acceptable, they may, with approval, be imported through
agency by the foreign trade department and only service fees shall be
charged or Customs duty/consolidated industrial and commercial tax be
exempted from. The products supplied by production or supplying units for
export shall calculate the production costs in accordance with the actual
appropriation price of the said raw and auxiliary materials imported
through the foreign trade channel.
15. With respect to the retention quota of foreign exchange earnings from
the commodities for promoting exports by importation, the case shall be
handled in accordance with the retention measures prescribed uniformly by
the State. With respect to the business activities carried out for
promoting exports by importation, all regions and areas, all departments
concerned, as well as foreign trade companies and production enterprises,
shall set up special register and compile statistics for the said business
activities, strengthen the cost check-up and accounting, and guarantee the
completeness of all business vouchers and original records.
16. With respect to those production or supplying units engaged in
promoting exports by importation, which maintain better business
performance and higher foreign exchange earnings, higher pay, more bonuses
and welfare allowances may be allowed. As to those production or supplying
units which turn out poor quality products, embezzle imported goods and
materials, and plot to share among themselves the products, an
investigation shall be made into their illegal acts, and their cases shall
be dealt with seriously.
17. To the production or supplying units engaged in promoting exports by
importation, the foreign trade companies should, at any time, provide the
aforesaid production or supplying units with specimens and samples of
foreign advanced products as well as relevant technical data, invite the
personnel from the production or supplying units to participate in
business talks with foreign companies or businessmen, organize, according
to plan, study groups to carry out investigations abroad, and invite
foreign businessmen for technical exchange.
18. All regions and areas, and all departments concerned, should
strengthen the leadership of the work concerning the production of export
commodities for promoting exports by importation, enthusiastically
organize the implementation, and solve the problems arising in production
and supply of goods. The production and supplying units and foreign trade
departments should sum up, in good time, their experience so as to push
forward the steady development of this work.


宪法或者基本法是各个国家或者地区的最高位阶法规范。因各国或者地区的制宪传统、具体国情、法律文化等方面的差别，各自宪法规定的内容、总体结构、具体表达形式均呈现出不同特点。就司法公开的具体规定而言，有些国家宪法就没有对其作出相应的规定，例如，美国1787宪法、法国1958年宪法、德国基本法，等等。有些国家宪法则对其作了具体规定，例如，日本国宪法、俄罗斯联邦宪法、巴西联邦共和国宪法，等等。从若干国家宪法关于司法公开的具体规定来比较分析，我们可以得出以下认知。

司法公开的“司法”含义。有的规定为司法任何阶段，例如《厄瓜多尔共和国宪法》规定，“司法的任何阶段，审判过程及其判决都应当是公开的”；有的规定为“审理案件”，而没有明确规定“判决”，例如，《中华人民共和国宪法》（判决公开规定在《中华人民共和国刑事诉讼法》等法律中）和《土库曼斯坦宪法》；有的规定为“审判的过程和判决”，例如，《大韩民国宪法》，或者规定为“审讯及判决”，例如，《日本国宪法》。

司法公开的“例外”情形。有的仅原则规定“只有在法律规定的情况下，才可以不公开”，例如，《乌兹别克斯坦共和国宪法》,或者规定为“依法可以不公开”，例如，《朝鲜民主主义人民共和国社会主义宪法》；有的对例外的情形作了明确的限定，例如，《大韩民国宪法》限定为“有妨害国家安全、安宁秩序或善良风俗的”，《日本国宪法》限定为“有碍公共秩序或善良风俗时”，《土耳其共和国宪法》限定为“基于公共道德或公共安全的绝对需要”；有的还对特定案件审判是否公开作出进一步规定，例如，《土耳其共和国宪法》规定“对未成年人的审判由法律作特别规定”，《日本国宪法》规定“涉及政治犯罪、有关出版的犯罪或本宪法第三章所保障的国民权利案件，一般应公开审讯”，《伊朗伊斯兰共和国宪法》规定“政治犯罪和新闻犯罪将于法院公开审理，并有陪审团出席”，《秘鲁共和国宪法》规定“对涉及政府官员责任、通过媒体犯罪以及有关宪法保障的基本权利的司法审判，一律公开进行”。

司法公开“例外”情形的决定主体。有的规定为有权制定法律的立法机关，例如，《爱尔兰宪法》规定“但法律规定的专门案件和限制性案件除外”，《俄罗斯联邦宪法》规定“只有在联邦法律规定的情况下，才可以对案件进行不公开审理”，《荷兰王国宪法》规定“除议会法令规定的情形外，审判应公开进行”；有的规定为立法机关和法院，例如，《以色列国基本法》规定“除非法律另有规定或者法院依法决定不予公开”；有的规定为法院，例如，《大韩民国宪法》规定，“但有妨害国家安全……法院可以决定不公开审理”，《立陶宛共和国宪法》规定，“为保护私生活或家庭生活的秘密，或者在公开审理案件的情况下有可能泄露国家秘密、职业秘密或商业秘密的，法院可以进行不公开审理”，《葡萄牙共和国宪法》规定“为保护个人尊严与公共道德，或为保障法庭的正常秩序的情况除外，但法院应另外作出书面命令以说明其决定的理由”，《希腊宪法》规定“但法院决定公开将对公序良俗造成损害或者有保护诉讼当事人私人和家庭生活的特殊理由的除外”，《阿拉伯埃及共和国宪法》规定“除非是法院考虑到公共秩序和道德决定进行秘密审理”；有的规定为法官，例如《日本国宪法》规定为“如经全体法官一致认定……”；有的规定为法院和民事纠纷双方，例如，《伊朗伊斯兰共和国宪法》规定“但法院裁定公开审判有碍社会道德及秩序，或者应民事纠纷的双方要求不采公开审判者不在此限”。

司法公开的实质性要求即是否规定判决书说理。有的未对判决书作具体规定，例如，《印度共和国宪法》、《越南社会主义共和国宪法》；有的对判决书作了具体规定，例如，《土耳其共和国宪法》规定“所有法院判决一律以书面形式作出，并附理由说明”，《比利时联邦宪法》规定“所有判决均须说明理由”，《荷兰王国宪法》规定“判决应说明其所依据的理由并向社会公布”，《西班牙王国宪法》规定“判决必须包含判决理由，并公开宣判”，《希腊宪法》规定“每一法院判决必须详细地和完整地说明理由并且必须公开宣判……对于不同意见的公布应当是强制性的”，《巴西联邦共和国宪法》规定“所有判决必须理由充分，否则无效”，《秘鲁共和国宪法》规定“除单纯的程序法令外，应对各级法院的判决作出书面说明，并明确说明可适用的法律及作出决定的依据”，《苏里兰共和国宪法》规定“所有判决都应陈述其所依据的理由，刑事案件的判决还应写明作出处罚所依据的法律条文”。

综上，各国宪法对司法公开的不同规定必然影响到司法公开的立法规定和具体实践的不同，此乃客观现实。但从国际共识来看，一些国际性公约或者文件对司法公开作的原则性规定，值得各国借鉴并努力实现之。例如，联合国大会1948年12月10日通过的《世界人权宣言》第10条规定：“人人完全平等地有权由一个独立而无偏倚的法庭进行公正、公开的审讯，以确定他的权利和义务，并判定对他提出的任何刑事指控”。1976年3月23日生效的《公民权利和政治权利国际公约》第14条规定：“所有的人在法庭和裁判所前一律平等。在判定对任何人提出的任何刑事指控或确定他在一件诉讼案中的权利和义务时，人人有资格由一个依法设立的合格的、独立的和无偏倚的法庭进行公正和公开的审讯。由于民主社会中的道德的、公共秩序的或国家安全的理由，或当诉讼当事人的私生活的利益有此需要时，或在特殊情况下法庭认为公开审判会损害司法利益因而严格需要的限定下，可不使记者和公众出席全部或部分审判；但对刑事案件或法律诉讼的任何判决应公开宣布，除非少年的利益另有要求或者诉讼系有关儿童监护权的婚姻争端”。就我国而言，宪法关于审判公开的规定在三大诉讼法、最高人民法院相关司法解释、规范性文件之中得到进一步具体化和细化，从而为司法公开实践提供了明确的规范依据。近年来，随着中央有关司法公开改革方案的强力推进实施，最高人民法院及地方各级人民法院积极地、不断地加大司法公开力度，延伸司法公开的广度，拓展司法公开的深度，努力建设透明法院，打造阳光司法工程，为真正全面地履行党和国家通过宪法对人民作出的司法公开的承诺奠定坚实的基础，进而为实现“让人民群众在每一个司法案件中都能感受到公平正义”的工作目标提供有力保障。


（作者单位：最高人民法院）