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广东省厂务公开条例

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广东省厂务公开条例

广东省人大常委会


广东省第九届人民代表大会常务委员会公告

(第139号)

 《广东省厂务公开条例》已由广东省第九届人民代表大会常务委员会第三十五次会议于2002年7月25日通过,现予公布,自2002年10月1日起施行。

广东省人民代表大会常务委员会
2002年8月20日


广东省厂务公开条例

第一条 为加强企业民主制度建设,保障职工参与民主决策、民主管理和民主监督的权利,维护职工合法权益,促进企业发展,根据有关法律法规,结合本省实际,制定本条例。

  第二条 本条例所称厂务公开,是指企业依照本条例规定,向本企业职工公开企业的重大决策、企业生产经营管理的重大事项、涉及职工切身利益和企业廉政建设的事项,接受职工监督的民主管理制度。

  第三条 本条例适用于本省行政区域内的国有、集体企业及其控股企业厂务公开的活动。

  第四条 实行厂务公开,应当遵循法律法规的规定,坚持实事求是、注重实效、有利于改革发展稳定和保护商业秘密。

  第五条 县级以上人民政府及其经济贸易、监察、劳动和社会保障、财政、审计、卫生等行政部门,根据各自职责实施本条例。

  县级以上地方工会协助本级人民政府有关行政部门指导、检查、监督本行政区域内的厂务公开工作。

  第六条 企业法定代表人或者负责人是厂务公开的主要责任人;企业有关部门负责厂务公开的日常工作;企业工会负责组织职工对厂务公开实行民主监督。

  第七条 企业应当公开下列事项:(一)企业发展规划,投资、生产经营重大决策方案;(二)企业改革、改制方案,兼并、破产方案,重大技术改造方案,职工裁员、分流、安置方案;(三)年度生产经营目标及其完成情况,财务预决算、贷款、担保、大额资金使用情况,工程建设项目的招标投标、大宗物资采购供应、产品销售和盈亏情况,承包租赁合同执行情况;(四)企业内部经济责任制落实情况,重要制度的制定情况;(五)劳动法律法规的执行情况,集体合同、劳动合同的签订和履行情况;(六)职工提薪、晋级、工资奖金分配、奖励与福利情况,职工养老、医疗、工伤、失业、生育等社会保障基金缴纳情况;(七)职工招聘,技术职称的评聘情况,评选先进的条件、步骤、数量和结果;(八)企业公积金、公益金使用方案,职工培训计划,安全生产、劳动保护、职业病防治、计划生育情况;(九)企业民主评议领导人员情况,中层领导人员、重要岗位人员的选聘和任用情况;(十)企业领导人员廉洁自律规定执行情况,领导人员工资(年薪)、奖金、兼职、补贴、住房、用车、通讯工具使用情况,出国出境人员费用支出情况;(十一)企业业务招待费使用情况;(十二)职工大会或者职工代表大会决定公开的其他事项。

  前款规定的事项事前不宜公开的,事后应当及时公开。

  第八条 职工大会、职工代表大会是厂务公开的主要实现形式。

  企业每年至少应当依照本条例第七条的规定向职工大会或者职工代表大会公开厂务一次。企业工会或者三分之一以上职工代表提出的属于本条例第七条规定的公开事项的提案,应当列入职工大会或者职工代表大会的议程。

  遇有重大事项需要公开,经企业法定代表人、企业工会或者三分之一以上职工代表提议,应当召开临时职工大会或者职工代表大会予以公开。

  法律、法规规定需要经职工大会或者职工代表大会审议、通过、决定的事项,应当事前予以公开,依法由职工大会或者职工代表大会审议、通过、决定。

  第九条 企业应当在便于职工阅览的地方设立固定的厂务公开栏,随时公开应当及时公开的事项。

  企业可以通过厂情发布会、企业内部信息网络、广播、电视、厂报、墙报等形式公开厂务。

  第十条 企业工会应当采取多种方式组织职工对企业公开的事项进行监督,对企业公开的事项提出意见和建议,并将职工提出的意见和建议反馈给企业厂务公开责任人。

  企业厂务公开责任人对企业工会反馈的意见和建议应当在三十日内给予答复或者说明,对其中需要整改的事项应当采取措施及时整改,并接受职工监督。

  第十一条 职工和职工代表对本企业公开的有关重大决策和生产经营管理的重大事项依法负有保守秘密的义务。

  第十二条 任何组织和个人对违反本条例的行为有权举报和控告,有关部门接到举报、控告,应当及时进行调查、核实、处理。

  第十三条 县级以上人民政府及其有关行政部门对企业不依照本条例的规定实行厂务公开的,责令其改正,并给予通报批评;对弄虚作假,欺骗职工的,责令其改正,并给予有关责任人员批评教育或者行政处分;对拒不改正或者打击报复举报人、控告人、依法履行厂务公开职责的工作人员的,依法给予有关责任人员行政处分。

  对厂务公开中发现有滥用职权、玩忽职守造成重大损失的,或者有挥霍、侵占、挪用、贪污公共财物等违法行为的,应当及时处理,构成犯罪的,依法追究刑事责任。

  第十四条 县级以上人民政府有关行政部门及其工作人员在实施本条例工作中,弄虚作假、玩忽职守、滥用职权的,视情节轻重,由本级人民政府及其有关行政部门给予通报批评或者行政处分;构成犯罪的,依法追究刑事责任。

  第十五条 实行企业化管理的事业单位参照本条例执行。

  国有、集体企业及其控股企业以外的企业,可以参照本条例,采取与本单位相适应的形式实行厂务公开,组织职工参与企业民主管理,保障职工的合法权益。

  第十六条 本条例自2002年10月1日起实施。

杭州市人民政府办公厅关于印发杭州市建筑业劳务交易管理暂行办法的通知

浙江省杭州市人民政府办公厅


杭州市人民政府办公厅关于印发杭州市建筑业劳务交易管理暂行办法的通知

杭政办〔2003〕28号

各区人民政府,市政府各部门、各直属单位:
  《杭州市建筑业劳务交易管理暂行办法》已经市政府同意,现印发给你们,请认真遵照实施。


杭州市人民政府办公厅
二OO三年八月十五日


杭州市建筑业劳务交易管理暂行办法

  为维护我市建筑市场秩序,加强建筑业劳务交易管理,规范建筑业劳务交易行为,建立良好的建筑业用工管理秩序,保障交易双方的合法权益,根据《劳动法》、《合同法》、《建筑法》和建设部《建筑业企业资质管理规定》、《浙江省建筑业管理条例》以及《浙江省劳动和社会保障厅、建设厅关于加强建筑行业劳动管理若干问题的通知》精神,结合我市的实际情况,制定本办法。
  一、本市市区范围内(不含萧山、余杭区)的建筑业劳务交易活动适用本办法。
  二、本办法所称建筑业劳务交易是指建筑施工企业招用从事建筑业劳务作业的务工人员与建筑施工企业之间的劳务作业承发包活动。
  三、从事建筑业劳务作业承发包交易活动的企业必须具有法人资格、履行承担民事责任合同的能力,并达到相应的标准;依法进行建筑业劳务交易,受国家和省、市法律、法规及其他有关规定的保护和约束。
  四、市建委是我市建筑业劳务交易管理的行政主管部门,负责依法统一管理并核发《建筑业企业劳务分包资质证》。
  杭州市建筑业劳务交易中心(以下称市交易中心)具体负责建筑业劳务交易的组织实施工作。其主要职责是:
  (一)贯彻执行国家和省、市有关建筑业劳务交易的法律、法规和规定;
  (二)确认劳务分包企业的交易资格;
  (三)为施工总承包、专业承包企业提供适应我市工程建设的劳务分包企业资源;
  (四)为进入市交易中心的企业和务工人员提供劳务发包、企业招工等有关信息服务,接受劳务承发包企业和建筑业务工人员的咨询;
  (五)协助经劳动保障行政主管部门批准的技能培训鉴定机构和劳务企业,对建筑业的泥工、木工、钢筋工、管道工、油漆工、起重工、桩工、砼工、机械操作工等务工人员进行职业技能培训和鉴定,并协助劳动保障行政部门发放职业资格证书;
  (六)设置建筑业劳务交易场所,为劳务承发包企业和建筑业务工人员提供必要的洽谈设施和相关服务;
  (七)为劳务承发包企业办理劳务分包合同备案登记,为建筑业企业招用的务工人员办理就业证和劳动合同鉴证;
  (八)配合市劳动监察支队实施劳动保障监察,负责调解劳务承发包企业和建筑业务工人员在履行劳动合同中的劳动争议,并接受市劳动保障部门的业务指导、监督、核查。
  市交易中心办理就业登记、证书发放和录用备案手续,要与市劳动保障部门实行计算机联网。
  五、建筑业劳务承发包规定:
  (一)建筑业劳务交易在市交易中心统一组织下进行。劳务承发包企业必须按合同要求签订劳务分包合同,并按合同约定履行各自的责任和义务。分包合同必须在市交易中心登记备案,接受市交易中心的监督管理。
  建设单位不得直接指定劳务分包企业。
  (二)从事建筑业劳务分包的外地建筑业劳务企业,需持企业法人营业执照副本、资质证书副本、企业法人代表出具的委托书、主要技术工种人员花名册及相应证件的复印件,按《外地施工企业管理规定》办理进杭备案手续。
  (三)施工总承包、专业承包企业应在公平竞争的条件下择优选择相应资质的劳务分包企业。劳务分包企业应在相应资质的范围内承担工程项目中的劳务业务,不得将其承包的工程再分包。
  (四)招投标中标的施工总承包、专业承包企业在劳务发包时,需持中标通知书和施工承包合同进入市交易中心进行交易。通过直接交易获得施工项目的施工企业,需持与建设单位签订的施工承包合同进入市交易中心进行交易。
  (五)施工总承包、专业承包企业必须认真履行管理职能。发包企业和劳务分包企业就其分包的工程对建设单位承担连带责任。
  (六)劳务分包的合同价,依据国家和省、市有关造价管理规定确定,但不得低于分包企业完成任务所需的成本价。
  (七)提倡施工总承包、专业承包企业与劳务分包企业建立长期稳定的合作关系。对工程质量和管理优秀、诚信履约的劳务分包企业,施工总承包、专业承包企业可连续与其签订其它项目的劳务分包合同,但签订的劳务分包合同仍应在市交易中心登记备案。
  (八)劳务发包企业的权利和义务:
  1、负责施工现场质量、安全监控和日常施工管理;
  2、负责分包企业的考核、评定,为有关部门提供管理依据;
  3、严格履行劳务分包合同,按合同约定及时结算劳务分包工程款;
  4、协助有关部门对劳务分包企业的工程质量、安全事故进行调查处理,有权向市交易中心查询劳务分包企业的有关情况;
  5、与劳务分包企业共同做好施工人员有关工程质量、安全生产的教育和精神文明建设工作。
  (九)劳务分包企业的权利和义务:
  1、有权向市交易中心查询发包企业及劳务分包工程的有关情况;2、严格履行劳务分包合同,按约定对发包单位负责;
  3、接受发包企业的工程质量、安全生产和现场管理,认真做好施工现场安全保卫、消防及其他工作,组织文明施工;
  4、接受市有关部门对其务工人员的职业技能培训;
  5、建立严格的内部管理制度,有专门人员负责现场管理,保证正常的施工秩序。
  六、建筑业企业劳务用工规定:
  (一)需要从事建筑业劳务的务工人员进入交易市场,必须凭本人身份证、流动人员婚育证明和其户籍所在地劳动保障部门核发的《外出人员就业登记卡》或其户籍所在地乡(镇)、街道人民政府开具的外出务工证明,领取《杭州市外来人员就业登记证》,凭证就业。务工人员被建筑业企业招用后,应当依法签订劳动合同,办理录用备案手续,缴纳社会保险。
  (二)凡在本市从事建筑业劳务的务工人员,必须是年满十六周岁、在国家规定的正常退休年龄以下,且具有劳动能力的非在校学生。从事繁重体力劳动和接触有毒有害物质的,必须年满十八周岁。
  (三)用人单位招用外来务工人员的工资、奖金和社会保险等待遇,按国家现行规定执行,国家无规定的由劳资双方自行商定。用人单位必须按时、足额将工资发放给务工人员,并按规定签收,不得交由清工承包者发放。
  (四)用人单位应负责做好务工人员的日常管理和职业技能培训工作,并为务工人员提供必要的劳动保护用品和安全防护设施。严禁务工人员未经培训上岗操作或违章作业。
  七、其他有关规定:
  (一)市交易中心要加强制度建设,公开办事程序,承诺办事时限,强化管理,规范服务,创建文明服务窗口。
  (二)市交易中心要努力降低交易门槛,提高交易频率,按有关标准收取建筑业劳务交易服务费,不得擅自收费。
  (三)市交易中心工作人员必须依法履行职责,秉公办事,提高效率,热情服务,廉洁自律,严禁以权谋私,自觉接受社会监督。
  (四)对违反本办法的企业和个人,由市建委或其委托的执法机构以及市劳动监察部门依法予以查处。
  本办法由市建委负责解释,自2003年9月1日起施行。



国务院关于鼓励投资开发海南岛的规定(附英文)

国务院


国务院关于鼓励投资开发海南岛的规定(附英文)

1988年5月4日,国务院

规 定
第一条 为了吸收境内外投资,加快海南岛的开发建设,特制定本规定。
第二条 国家对海南经济特区实行更加灵活开放的经济政策,授予海南省人民政府更大的自主权。
第三条 国家鼓励境内外的企业、其他经济组织或者个人(以下简称投资者)投资开发海南岛,兴办各项经济和社会事业。
第四条 国家依法保护投资者的合法权益,对投资者的资产不实行国有化和征收,在特殊情况下,为社会公共利益的需要,对投资者的资产可以依照法律程序实行征收,并给予相应的补偿。
投资者必须遵守中国的法律、法规。
第五条 投资者可以下列方式在海南岛投资经营:
(一)投资举办中外合资经营企业、中外合作经营企业、外资企业(以下简称外商投资企业)以及法律允许的其他类型的企业。各类企业的经营期限,由投资各方在合同中约定或者经有关主管部门批准;
(二)购买股票、债券等有价证券;
(三)购买、参股经营或者承包、租赁经营企业;
(四)采用其他国际上通行的投资方式投资经营,开展经济技术合作和交流。
第六条 海南岛国家所有的土地实行有偿使用。
海南省人民政府可依法将国家所有土地的使用权有偿出让给投资者,土地使用权出让一次签约的期限根据不同行业和项目的具体情况确定,最长期限为七十年;期满后需要继续使用的,经批准期限可以延长。
投资者可以依照国家有关规定将取得的土地使用权有偿转让。
第七条 海南岛的矿藏资源依法实行有偿开采。国家规定的特定矿藏资源开采应报经国家主管部门批准,其他矿藏资源开采,由海南省人民政府批准。允许投资者以合资经营、合作经营和独资经营的方式进行勘探开采。
第八条 投资者可以合资、合作方式在海南岛投资从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施建设,也可以独资经营专用设施,并可依照国家有关规定投资经营与上述设施相关联的各类企业和服务事业,实行综合经营。
第九条 根据经济发展的需要,经中国人民银行批准,可以在海南岛设立外资银行、中外合资银行或者其他金融机构。
第十条 在海南岛投资兴办各项经济和社会事业,由海南省人民政府审查批准。但投资范围和投资总额超过国家授权海南省人民政府审批范围的,应当按照国家规定程序报批。
第十一条 获准举办的企业作为投资进口的建设物资、生产设备和管理设备,为生产经营进口的原材料、零配件、包装材料和其他物料以及自用的交通工具、办公用品,由海南省人民政府自行审批。
第十二条 在海南岛举办的企业(国家银行和保险公司除外),从事生产、经营所得和其他所得,均按15%的税率征收企业所得税,另按应纳税额附征10%的地方所得税。其中:
(一)从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施开发经营的企业和从事农业开发经营的企业,经营期限在十五年以上的,从开始获利的年度起,第一年至第五年免征所得税,第六年至第十年减半征收所得税;
(二)从事工业、交通运输业等生产性行业的企业经营期限在十年以上的,从开始获利的年度起,第一年和第二年免征所得税,第三年至第五年减半征收所得税,其中被海南省人民政府确认为先进技术企业的,第六年至第八年减半征收所得税;
(三)从事工业、农业等生产性行业的企业,在按照规定减免企业所得税期满后,凡当年企业出口产品产值达到当年企业产品产值70%以上的,当年可以减按10%的税率缴纳企业所得税;
(四)从事服务性行业的企业,投资总额超过五百万美元或者二千万人民币,经营期限在十年以上的,从开始获利的年度起,第一年免征所得税,第二年和第三年减半征收所得税。
对海南岛内的企业征收的地方所得税,需要给予减征或者免征所得税优惠的,由海南省人民政府决定。
第十三条 境外投资者在海南岛内没有设立机构而有来源于海南岛的股息、利息、租金、特许权使用费和其他所得,除依法免征所得税者外,均按10%的税率征收所得税。需要给予减征或者免征所得税优惠的,由海南省人民政府决定。
第十四条 在海南岛举办的外商投资企业和外商持有25%以上股份的企业均享有进出口经营权,其他企业经海南省人民政府批准也可以享有进出口经营权,进口本企业生产、经营必需的货物,出口本企业的产品。
第十五条 海南岛内的企业进口本企业建设和生产所必需的机器设备、原材料、零配件、交通运输工具和其他物料,以及办公用品,均免征关税、产品税或增值税。
海南岛内的企业进口供岛内市场销售的货物,减半征收关税、产品税或增值税。
第十六条 国家鼓励海南岛内的企业生产的产品出口。对企业生产的出口产品免征出口关税,除原油、成品油和国家另有规定的少数产品外,退还已征的产品税或增值税。
第十七条 海南岛内的企业生产的产品在岛内市场销售的,除矿物油、烟、酒和海南省人民政府规定的其他少数产品减半征收产品税或增值税外,其余免征产品税或增值税。含有进口料件的,按照第十五条的规定,免征或者补征进口料件的关税、产品税或增值税。
企业生产的产品销往境内其他地区,除国家限制进口的产品需按国家有关规定审批外,其余产品均可自主销售,但应照章征收产品税或增值税;含有进口料件的照章补征进口料件的关税、产品税或增值税。
海南岛内的外商投资企业的产品内销,符合国家以产顶进办法规定的,可以申请以产顶进。
第十八条 海南岛内的企业出口产品和从事其他经营活动取得的外汇收入,均可保留现汇,按当地中国人民银行的规定管理。
企业可以在海南岛或者境内其他地区的外汇调剂市场调剂外汇余缺、平衡收支。
第十九条 境外投资者从在海南岛投资举办的企业获得的利润,可以从企业的外汇存款帐户自由汇往境外,免缴汇出额的所得税。
境外投资者将从海南岛内的企业获得的利润,在境内再投资,期限不少于五年的,退还其再投资部分已缴纳所得税税款的40%;如果投资用于海南岛内的基础设施建设和农业开发企业、产品出口企业和先进技术企业,全部退还其再投资部分已缴纳的所得税税款。
境内投资者从海南岛内的企业获得的利润,可以自由汇往境内其他地区。汇往境内其他地区的利润,从开始获利的年度起十年内不再补缴所得税。
第二十条 凡与我国有外交关系或者官方贸易往来的国家或地区的外国人,到海南岛洽谈投资、贸易,进行经济技术交流、探亲、旅游,停留时间不超过十五天的,可临时在海口或三亚口岸办理入境签证手续;如有正当理由需要延长在海南岛内的停留期限或者转往境内其他地区,可按有关规定申请办理签证延期或加签手续。
在海南岛常驻的外国人、投资举办企业或者参加开发建设工作的外国人及其随行眷属,海南省人民政府有关部门可根据其申请,签发前往海南岛的多次入境签证。
第二十一条 香港、澳门、台湾同胞和华侨,凡持有国务院主管部门及其授权机关签发的有效护照或其他有效证件,前往海南岛及转往境内其他地区或者出境,无需办理签证。台湾同胞可以直接在海南岛的口岸申领《台湾同胞旅行证明》。
海南省的国内单位向境外派出经济、贸易、旅游机构,到境外举办企业,其人员出国,除国家另有规定者外,授权海南省人民政府审批。
第二十二条 本规定未尽事项,海南省人民政府可按照国家有关经济特区的规定办理。
本规定的实施办法,由国务院有关主管部门会同海南省人民政府制定。
第二十三条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENT IN DEVELOPING HAINAN ISLAND

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)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENT IN DEVELOPING HAINAN ISLAND
(Promulgated on May 4, 1988)
Article 1
These Provisions are formulated with a view to absorbing investment from
within and without so as to accelerate the development and construction of
Hainan Island.
Article 2
The State implements more flexible open economic policies for Hainan
Special Economic Zone and endows the People's Government of Hainan
Province with greater decision-making power.
Article 3
The State encourages enterprises, other economic organizations or
individuals at home and from abroad (hereinafter referred to as investors)
to invest in the development of Hainan Island and establish various
economic and social undertakings.
Article 4
The State shall protect investors' legitimate rights and interests
according to law, and shall not nationalize or requisition the assets of
the investors. Under special circumstances, where public interests call
for action, the State may resort to requisitioning in accordance with
legal procedures and due compensation shall be made. Investors shall
abide by China's laws and regulations.
Article 5
Investors may make investment and conduct operations on Hainan Island in
the following forms:
(1) making investment in establishing equity joint ventures, Chinese-
foreign contractual joint ventures, foreign-capital enterprises
(hereinafter referred to as enterprises with foreign investment) as well
as other kinds of enterprises permitted by law. The period of operation
for any kind of enterprise shall be specified in the contract by the
parties of investment through consultation or approved by the relevant
competent authorities;
(2) purchasing shares, bonds and other negotiable securities;
(3) operating enterprises through purchasing, holding shares, contracting
or leasing;
(4) investing and operating in the investment modes obtaining throughout
the world, conducting economic and technological cooperation and
exchanges.
Article 6
The use of State-owned land on Hainan Island shall be non-gratuitous. The
People's Government of Hainan Province may, according to law, grant non
gratuitously the right to the use of the State-owned land to investors.
The duration of right granted to land-use shall be laid down in the
contract in accordance with the specific conditions of different
industries and projects, with a maximum duration of 70 years; where there
is the need to continue using the land after the expiry of the contract,
the duration may be extended upon approval.
Investors may, in keeping with the relevant provisions of the State,
transfer non-gratuitously the right granted to land-use.
Article 7
Mineral resources on Hainan Island shall be exploited with compensation
according to law. The exploitation of some mineral resources specifically
designated by the State shall be subject to approval by the relevant
competent authorities of the State; the exploitation of other mineral
resources shall be subject to approval by the People's Government of
Hainan Province. Investors are allowed to explore and develop the mineral
resources by setting up equity joint ventures, contractual joint ventures,
or foreign-capital enterprises.
Article 8
Investors may, in the form of an equity or contractual joint ventures,
invest in the construction of infrastructure on Hainan Island such as
ports, wharves, airports, highways, railways, power stations, coal mines
and water conservancy projects or may also engage in facilities with
exclusive investment. They may also invest in various business and service
enterprises related to the above-mentioned facilities in accordance with
the relevant regulations of the State to undertake comprehensive
operations.
Article 9
Foreign-capital banks, banks with joint Chinese and foreign investment or
other financial institutions may be set up on Hainan Island with the
approval of the People's Bank of China in light of the needs of economic
development.
Article 10
The investment in the establishment of various economic and social
undertakings on Hainan Island shall be subject to examination and approval
by the People's Government of Hainan Province. Where the investment scope
and total amount exceed the authorization by the State, the investment
shall be submitted for examination and approval according to the
procedures laid down by the State.
Article 11
The importation of building materials, production and managerial equipment
as investment of an enterprise whose establishment has already been
approved, the importation of raw materials, accessories and parts,
packaging materials and other materials and items required for production
and operation, and the importation of means of transport and office
equipment for enterprise's own use, are to be examined and approved by the
People's Government of Hainan Province itself.
Article 12
The enterprise income tax shall be levied at a rate of 15 percent on the
income derived from production, operation and other sources by enterprises
established on Hainan Island (State banks and insurance companies
excepted). In addition, a local surtax of 10 percent of the assessed
income tax shall be levied. Among the above-said enterprises:
(1) those engaged in the construction and operation of infrastructures
such as ports, wharves, airports, highways, railways, power stations, coal
mines and water conservancy projects etc., and those involved in
agricultural development, with an operation period of 15 years or longer,
shall enjoy a five-year income tax exemption beginning from the first
profit-making year, and shall be granted a 50 percent reduction in income
tax from the sixth to the tenth year;
(2) those engaged in industrial, communications and transportation and
other production enterprises with an operation period of 10 years or
longer, shall enjoy a two-year income tax exemption starting from the
first profit-making year and shall then be granted a tax reduction by one
half from the third to the fifth year; those acknowledged by the People's
Government of Hainan Province as technologically advanced shall further
enjoy a tax reduction by one half from the sixth to the eighth year;
(3) after the expiration of the stipulated period for the reduction of or
exemption from enterprise income tax according to the State, enterprises
engaged in industry, agriculture, and other production businesses, shall
have their enterprise income tax reduced to 10 percent in the year when
the value of their export products amounts to 70 percent or more of their
output value of that year;
(4) those involved in service trades, with a total investment of or over
US$ 5 million or RMB 20 million yuan and an operation period of 10 years
or longer, shall be exempt from enterprise income tax in the first profit-
making year and enjoy a 50 percent reduction in income tax in the next two
years.
Reduction of or exemption from local income tax for enterprises within
Hainan Island shall be determined by the People's Government of Hainan
Province.
Article 13
For investors from outside China who have no offices on Hainan Island, a
10 percent income tax shall be levied on their dividends, interests,
rents, franchise, royalties and other incomes derived from the island
except those exempt from income tax according to law. The People's
Government of Hainan Province shall decide as to who are to enjoy income
tax reduction or exemption.
Article 14
Enterprises with foreign investment and enterprises with 25 percent of
their shares held by foreign businessmen shall enjoy the right to conduct
import and export operations, and other enterprises may enjoy the same
right, if so approved by the People's Government of Hainan Province - i.e.
to import the goods necessary for the production and operations of their
enterprises, and export their own products.
Article 15
Customs duty, product tax and value-added tax shall be exempted on the
machinery and equipment, raw materials and parts, means of transport and
other materials and items as well as office equipment that the enterprises
within Hainan Island need to import for their own production and
operations.
Customs duty, product tax or value-added tax shall be reduced by one half
on the goods imported for sale on the market in Hainan by enterprises on
the island.
Article 16
The State encourages enterprises on Hainan Island to export their
manufactured products. Products manufactured by enterprises to be
exported shall be exempt from export duties, and product tax or value-
added tax already collected thereon shall be reimbursed, except for crude
and refined oil, as well as a few other products specifically designated
by the State.
Article 17
The products manufactured by enterprises on Hainan Island and to be
marketed in Hainan are exempt from product tax or value-added tax, whereas
mineral oil, tobacco, liquor and a few other products specially designated
by the People's Government of Hainan Province are subject to a 50 percent
product tax or value-added tax. Where the manufactured products contain
certain imported parts and materials, customs duty, product tax or value-
added tax shall be exempted or levied retroactively in accordance with the
stipulations of Article 15.
Products manufactured by the aforesaid enterprises and to be marketed to
other parts in China, may be sold by enterprise themselves, except for
products whose importation is restricted by the State and which are
subject to approval in accordance with the relevant regulations of the
State. But product tax or value-added tax shall be levied on these
products according to relevant provisions. Customs duties, product tax or
value-added tax on the manufactured products containing imported parts and
materials shall be levied retroactively in accordance with relevant
stipulations.
Where the enterprises with foreign investment within Hainan Island are to
sell on the domestic market their products which conform to the standards
specified in the methods governing import substitution by the State, they
may apply to sell their products as import substitutes.
Article 18
Foreign exchange earnings derived by enterprises within Hainan Island from
their product export and from other business activities, may be retained
in foreign currency as earned and shall be handled in keeping with the
regulations of the local People's Bank of China. The enterprises may
adjust the surplus and deficits of their foreign exchange and effect a
balance of foreign exchange receipts and disbursements at the foreign
exchange adjustment markets located on Hainan Island or in other parts of
China.
Article 19
Investors from abroad may freely remit from the enterprise's foreign
exchange deposit account at the bank the profits they earn from the
enterprises they set up on Hainan Island. The amount remitted shall be
exempt from income tax.
Investors from abroad who reinvest the profit they earn from their
enterprises within the Island, for a period of not less than five years
shall enjoy a reimbursement of 40 percent of the income tax paid on the
amount to be reinvested, and 100 percent of the income tax already paid on
the amount to be reinvested shall be reimbursed if the investors elect to
reinvest their profit earnings in the construction of infrastructure and
agricultural development enterprises, export-oriented and technologically
- advanced enterprises within the Island.
Investors from other parts of China shall be free to remit their profit
earnings from the enterprises on the Island. And no retroactive income tax
shall be levied on the profit earnings remitted to other parts of China
within ten years beginning from the first profit-making year.
Article 20
When coming to Hainan Island to negotiate investment or trade, promote
economic and technological exchange, visit relatives or to tour,
foreigners from countries or regions having diplomatic relations or
official trade links with China, may apply for entry visas at the port of
Haikou or Sanya if their stay in Hainan does not exceed 15 days; those who
need to stay in Hainan longer or who want to go on to other parts of China
on justifiable grounds, may apply for an extension of visa or obtaining an
additional visa endorsement according to relevant provisions.
Foreigners who permanently live on Hainan Island, or who invest in the
establishment of local enterprises or participate in the development of
the island, and their accompanying family members may upon application be
granted multiple entry visas by the authorities concerned under the
People's Government of Hainan Province.
Article 21
Compatriots from Hong Kong, Macao and Taiwan as well as overseas Chinese
holding valid passports or documents issued by the competent authorities
under the State Council or by their authorized agencies may come to Hainan
Island or proceed to other places within China without visas. Compatriots
from Taiwan may, at the ports in Hainan Island, directly apply for Travel
Certificate for Compatriots from Taiwan.
The People's Government of Hainan Province is authorized to examine and
approve the dispatch abroad of personnel by domestic organizations in
Hainan Province that are to set up economic, trade or tourism offices or
to establish enterprises abroad, except otherwise provided by the State.
Article 22
Matters not covered in these Provisions may be handled by the People's
Government of Hainan Province according to the provisions concerning
special economic zones. The rules for the implementation of these
Provisions shall be formulated by competent departments under the State
Council in conjunction with the People's Government of Hainan Province.
Article 23
These Provisions shall enter into force as of the date of promulgation.