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满洲里边境经济合作管理条例

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满洲里边境经济合作管理条例

内蒙古自治区人大常委会


满洲里边境经济合作管理条例
内蒙古自治区人民代表大会常务委员会
内蒙古自治区人民代表大会常务委员会公告第五十九号


(2001年8月1日内蒙古自治区第九届人民代表大会常务委员会第二十四次会议通过,自2001年9月1日起实施)


第一条 为了加快满洲里边境经济合作区开发建设,扩大对外经济贸易、经济技术合作和交流,促进满洲里口岸经济发展,根据国家有关法律、法规,结合合作区实际,制定本条例。
第二条 本条例所称满洲里边境经济合作区(以下简称合作区),是指经国务院批准设立的,享受国家和自治区优惠政策,实行对外开放,发展口岸经济的特定区域。
第三条 本条例适用于合作区的开发、建设和管理。
第四条 合作区应当利用口岸优势,吸引国内外投资,引进先进技术、设备和科学的管理经验,开展进出口加工贸易、经济技术合作和兴办相应第三产业。
第五条 合作区应当加强基础设施和公共设施建设,为国内外投资者提供良好的投资环境和工作、生活条件。
第六条 满洲里市人民政府在合作区设立边境经济合作区管理委员会(以下简称合作区管委会),行使本条例规定的各项职权,对合作区内的经济、社会事务实行统一领导和管理。
自治区人民政府、满洲里市人民政府要根据国家有关规定,赋予合作区管委会相应的管理权限;各有关部门要在职责范围内,配合合作区管委会工作,支持合作区管委会依法行使职权。
第七条 合作区管委会行使下列职权:
(一)按照满洲里市的国民经济和社会发展计划,编制合作区的国民经济和社会发展计划,经批准后组织实施;
(二)统筹安排合作区的投资项目,按规定审批或者审核在合作区内的投资项目;
(三)依法负责合作区内土地的规划、审批、征用、开发、管理的有关工作;
(四)负责合作区城市规划、建设、管理和环境保护工作;
(五)建立一级财政、一级预算、一级金库,负责合作区财政预算、国有资产、审计、计划、经贸、统计、劳动人事管理工作;
(六)兴办和管理合作区内的科技、文化、教育、卫生、体育等各项公共事业;
(七)协助处理合作区内的涉外事务,依法管理合作区进出口业务;
(八)自治区人民政府、满洲里市人民政府赋予的其他职权。
第八条 工商、税务、质量技术监督、公安等部门应当在合作区设立分支机构或者派出机构,同时在合作区管委会领导下开展工作。
金融、保险、外汇管理、海关、出入境检验检疫等部门可以在合作区内设立分支机构或者派出机构,办理相关事务。
第九条 合作区内国有土地使用权依照国家有关法律、法规的规定可以出让、转让、出租、抵押。
第十条 在合作区投资经营可以采取下列方式:
(一)中外合资经营、中外合作经营、外资经营;
(二)国内企业和其他经济组织或者个人采取独资、合伙、股份制、股份合作制经营;
(三)来料加工、来样加工、来件装配和补偿贸易;
(四)租赁经营、委托经营;
(五)法律、法规允许的其他方式。
第十一条 合作区鼓励兴办下列产业或者项目:
(一)出口加工和进口原材料加工项目;
(二)高新技术产业;
(三)产品替代进口项目;
(四)能源、交通、基础设施项目;
(五)边境贸易、劳务输出、经济技术合作项目;
(六)第三产业;
(七)开发地方资源项目。
第十二条 合作区内禁止兴办技术落后、排放污染物超过法定标准和不符合国家产业政策的项目;避免重复建设。
第十三条 合作区内的企业,享受国家和自治区人民政府给予满洲里市和合作区的一切优惠政策。
合作区管委会根据国家和自治区的有关规定,可以制定相关优惠政策。
第十四条 合作区管委会和有关部门、机构应当强化服务功能,建立公开办事制度,简化工作程序,提高办事效率,为投资者提供便捷、高效、优质的服务。
中外投资者在合作区内投资兴办企业及各项事业,合作区管委会和有关部门、机构应当在规定的期限内办理相关手续。
第十五条 经批准兴建的建设项目,不能按期兴建,又未经批准延期的,依法收回土地使用权,注销土地使用证书。
第十六条 合作区内的企业应当依法向有关部门报送会计报表、统计资料,接受财政、统计、税务和审计部门的监督。
第十七条 合作区内的企业应当遵守劳动和社会保障的法律、法规,依法建立工会组织,维护职工合法权益。
合作区内的企业录用职工应当通过职业介绍机构,依法签订劳动合同,办理社会保险等相关手续,并向合作区管委会备案。
第十八条 合作区内的企业变更、合并、分立、迁移、歇业以及终止,经原审批机关同意后,依法办理有关手续。
第十九条 合作区管委会和有关部门、机构的工作人员玩忽职守、滥用职权、徇私舞弊的,其所在单位或者上级主管部门给予行政处分;构成犯罪的,依法追究刑事责任。
第二十条 本条例自2001年9月1日起施行。


2001年8月1日
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中华人民共和国加入议定书(英文本)

世界贸易组织法律文件


PROTOCOL ON THE ACCESSION OF
THE PEOPLE'S REPUBLIC OF CHINA


Preamble

The World Trade Organization ("WTO"), pursuant to the approval of the Ministerial Conference of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organization ("WTO Agreement"), and the People's Republic of China ("China"),

Recalling that China was an original contracting party to the General Agreement on Tariffs and Trade 1947,

Taking note that China is a signatory to the Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations,

Taking note of the Report of the Working Party on the Accession of China in document WT/ACC/CHN/49 ("Working Party Report"),

Having regard to the results of the negotiations concerning China's membership in the WTO,

Agree as follows:

Part I - General Provisions

1. General

1. Upon accession, China accedes to the WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.

2. The WTO Agreement to which China accedes shall be the WTO Agreement as rectified, amended or otherwise modified by such legal instruments as may have entered into force before the date of accession. This Protocol, which shall include the commitments referred to in paragraph 342 of the Working Party Report, shall be an integral part of the WTO Agreement.

3. Except as otherwise provided for in this Protocol, those obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be implemented over a period of time starting with entry into force of that Agreement shall be implemented by China as if it had accepted that Agreement on the date of its entry into force.

4. China may maintain a measure inconsistent with paragraph 1of Article II of the General Agreement on Trade in Services ("GATS") provided that such a measure is recorded in the List of Article II Exemptions annexed to this Protocol and meets the conditions of the Annex to the GATS on Article II Exemptions.

2. Administration of the Trade Regime

(A) Uniform Administration

1. The provisions of the WTO Agreement and this Protocol shall apply to the entire customs territory of China, including border trade regions and minority autonomous areas, Special Economic Zones, open coastal cities, economic and technical development zones and other areas where special regimes for tariffs, taxes and regulations are established (collectively referred to as "special economic areas").

2. China shall apply and administer in a uniform, impartial and reasonable manner all its laws, regulations and other measures of the central government as well as local regulations, rules and other measures issued or applied at the sub-national level (collectively referred to as "laws, regulations and other measures") pertaining to or affecting trade in goods, services, trade-related aspects of intellectual property rights ("TRIPS") or the control of foreign exchange.

3. China's local regulations, rules and other measures of local governments at the sub-national level shall conform to the obligations undertaken in the WTO Agreement and this Protocol.

4. China shall establish a mechanism under which individuals and enterprises can bring to the attention of the national authorities cases of non-uniform application of the trade regime.

(B) Special Economic Areas

1. China shall notify to the WTO all the relevant laws, regulations and other measures relating to its special economic areas, listing these areas by name and indicating the geographic boundaries that define them. China shall notify the WTO promptly, but in any case within 60 days, of any additions or modifications to its special economic areas, including notification of the laws, regulations and other measures relating thereto.

2. China shall apply to imported products, including physically incorporated components, introduced into the other parts of China's customs territory from the special economic areas, all taxes, charges and measures affecting imports, including import restrictions and customs and tariff charges, that are normally applied to imports into the other parts of China's customs territory.

3. Except as otherwise provided for in this Protocol, in providing preferential arrangements for enterprises within such special economic areas, WTO provisions on non-discrimination and national treatment shall be fully observed.

(C) Transparency

1. China undertakes that only those laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of foreign exchange that are published and readily available to other WTO Members, individuals and enterprises, shall be enforced. In addition, China shall make available to WTO Members, upon request, all laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of foreign exchange before such measures are implemented or enforced. In emergency situations, laws, regulations and other measures shall be made available at the latest when they are implemented or enforced.

2. China shall establish or designate an official journal dedicated to the publication of all laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of foreign exchange and, after publication of its laws, regulations or other measures in such journal, shall provide a reasonable period for comment to the appropriate authorities before such measures are implemented, except for those laws, regulations and other measures involving national security, specific measures setting foreign exchange rates or monetary policy and other measures the publication of which would impede law enforcement. China shall publish this journal on a regular basis and make copies of all issues of this journal readily available to individuals and enterprises.

3. China shall establish or designate an enquiry point where, upon request of any individual, enterprise or WTO Member all information relating to the measures required to be published under paragraph 2(C)1 of this Protocol may be obtained. Replies to requests for information shall generally be provided within 30 days after receipt of a request. In exceptional cases, replies may be provided within 45 days after receipt of a request. Notice of the delay and the reasons therefor shall be provided in writing to the interested party. Replies to WTO Members shall be complete and shall represent the authoritative view of the Chinese government. Accurate and reliable information shall be provided to individuals and enterprises.

(D) Judicial Review

1. China shall establish, or designate, and maintain tribunals, contact points and procedures for the prompt review of all administrative actions relating to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article X:1 of the GATT 1994, Article VI of the GATS and the relevant provisions of the TRIPS Agreement. Such tribunals shall be impartial and independent of the agency entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter.

2. Review procedures shall include the opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative action subject to review. If the initial right of appeal is to an administrative body, there shall in all cases be the opportunity to choose to appeal the decision to a judicial body. Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing. The appellant shall also be informed of any right to further appeal.

3. Non-discrimination

Except as otherwise provided for in this Protocol, foreign individuals and enterprises and foreign-funded enterprises shall be accorded treatment no less favourable than that accorded to other individuals and enterprises in respect of:

(a) the procurement of inputs and goods and services necessary for production and the conditions under which their goods are produced, marketed or sold, in the domestic market and for export; and

(b) the prices and availability of goods and services supplied by national and sub-national authorities and public or state enterprises, in areas including transportation, energy, basic telecommunications, other utilities and factors of production.

4. Special Trade Arrangements

Upon accession, China shall eliminate or bring into conformity with the WTO Agreement all special trade arrangements, including barter trade arrangements, with third countries and separate customs territories, which are not in conformity with the WTO Agreement.

5. Right to Trade

1. Without prejudice to China's right to regulate trade in a manner consistent with the WTO Agreement, China shall progressively liberalize the availability and scope of the right to trade, so that, within three years after accession, all enterprises in China shall have the right to trade in all goods throughout the customs territory of China, except for those goods listed in Annex 2A which continue to be subject to state trading in accordance with this Protocol. Such right to trade shall be the right to import and export goods. All such goods shall be accorded national treatment under Article III of the GATT 1994, especially paragraph 4 thereof, in respect of their internal sale, offering for sale, purchase, transportation, distribution or use, including their direct access to end-users. For those goods listed in Annex 2B, China shall phase out limitation on the grant of trading rights pursuant to the schedule in that Annex. China shall complete all necessary legislative procedures to implement these provisions during the transition period.

2. Except as otherwise provided for in this Protocol, all foreign individuals and enterprises, including those not invested or registered in China, shall be accorded treatment no less favourable than that accorded to enterprises in China with respect to the right to trade.

6. State Trading

1. China shall ensure that import purchasing procedures of state trading enterprises are fully transparent, and in compliance with the WTO Agreement, and shall refrain from taking any measure to influence or direct state trading enterprises as to the quantity, value, or country of origin of goods purchased or sold, except in accordance with the WTO Agreement.

2. As part of China's notification under the GATT 1994 and the Understanding on the Interpretation of Article XVII of the GATT 1994, China shall also provide full information on the pricing mechanisms of its state trading enterprises for exported goods.

7. Non-Tariff Measures

1. China shall implement the schedule for phased elimination of the measures contained in Annex 3. During the periods specified in Annex 3, the protection afforded by the measures listed in that Annex shall not be increased or expanded in size, scope or duration, nor shall any new measures be applied, unless in conformity with the provisions of the WTO Agreement.

2. In implementing the provisions of Articles III and XI of the GATT 1994 and the Agreement on Agriculture, China shall eliminate and shall not introduce, re-introduce or apply non-tariff measures that cannot be justified under the provisions of the WTO Agreement. For all non-tariff measures, whether or not referred to in Annex 3, that are applied after the date of accession, consistent with the WTO Agreement or this Protocol, China shall allocate and otherwise administer such measures in strict conformity with the provisions of the WTO Agreement, including GATT 1994 and Article XIII thereof, and the Agreement on Import Licensing Procedures, including notification requirements.

3. China shall, upon accession, comply with the TRIMs Agreement, without recourse to the provisions of Article 5 of the TRIMs Agreement. China shall eliminate and cease to enforce trade and foreign exchange balancing requirements, local content and export or performance requirements made effective through laws, regulations or other measures. Moreover, China will not enforce provisions of contracts imposing such requirements. Without prejudice to the relevant provisions of this Protocol, China shall ensure that the distribution of import licences, quotas, tariff-rate quotas, or any other means of approval for importation, the right of importation or investment by national and sub-national authorities, is not conditioned on: whether competing domestic suppliers of such products exist; or performance requirements of any kind, such as local content, offsets, the transfer of technology, export performance or the conduct of research and development in China.

4. Import and export prohibitions and restrictions, and licensing requirements affecting imports and exports shall only be imposed and enforced by the national authorities or by sub-national authorities with authorization from the national authorities. Such measures which are not imposed by the national authorities or by sub-national authorities with authorization from the national authorities, shall not be implemented or enforced.

8. Import and Export Licensing

1. In implementing the WTO Agreement and provisions of the Agreement on Import Licensing Procedures, China shall undertake the following measures to facilitate compliance with these agreements:

(a) China shall publish on a regular basis the following in the official journal referred to in paragraph 2(C)2 of this Protocol:

- by product, the list of all organizations, including those organizations delegated such authority by the national authorities, that are responsible for authorizing or approving imports or exports, whether through grant of licence or other approval;

- procedures and criteria for obtaining such import or export licences or other approvals, and the conditions for deciding whether they should be granted;

- a list of all products, by tariff number, that are subject to tendering requirements, including information on products subject to such tendering requirements and any changes, pursuant to the Agreement on Import Licensing Procedures;

- a list of all goods and technologies whose import or export are restricted or prohibited; these goods shall also be notified to the Committee on Import Licensing;

- any changes to the list of goods and technologies whose import and export are restricted or prohibited.

Copies of these submissions in one or more official languages of the WTO shall be forwarded to the WTO for circulation to WTO Members and for submission to the Committee on Import Licensing within 75 days of each publication.

(b) China shall notify the WTO of all licensing and quota requirements remaining in effect after accession, listed separately by HS tariff line and with the quantities associated with the restriction, if any, and the justification for maintaining the restriction or its scheduled date of termination.

(c) China shall submit the notification of its import licensing procedures to the Committee on Import Licensing. China shall report annually to the Committee on Import Licensing on its automatic import licensing procedures, explaining the circumstances which give rise to these requirements and justifying the need for their continuation. This report shall also provide the information listed in Article 3 of the Agreement on Import Licensing Procedures.

(d) China shall issue import licences for a minimum duration of validity of six months, except where exceptional circumstances make this impossible. In such cases, China shall promptly notify the Committee on Import Licensing of the exceptional circumstances requiring the shorter period of licence validity.

2. Except as otherwise provided for in this Protocol, foreign individuals and enterprises and foreign-funded enterprises shall be accorded treatment no less favourable than that accorded to other individuals and enterprises in respect of the distribution of import and export licences and quotas.

9. Price Controls

1. China shall, subject to paragraph 2 below, allow prices for traded goods and services in every sector to be determined by market forces, and multi-tier pricing practices for such goods and services shall be eliminated.

2. The goods and services listed in Annex 4 may be subject to price controls, consistent with the WTO Agreement, in particular Article III of the GATT 1994 and Annex 2, paragraphs 3 and 4 of the Agreement on Agriculture. Except in exceptional circumstances, and subject to notification to the WTO, price controls shall not be extended to goods or services beyond those listed in Annex 4, and China shall make best efforts to reduce and eliminate these controls.

3. China shall publish in the official journal the list of goods and services subject to state pricing and changes thereto.

10. Subsidies

1. China shall notify the WTO of any subsidy within the meaning of Article 1 of the Agreement on Subsidies and Countervailing Measures ("SCM Agreement"), granted or maintained in its territory, organized by specific product, including those subsidies defined in Article 3 of the SCM Agreement. The information provided should be as specific as possible, following the requirements of the questionnaire on subsidies as noted in Article 25 of the SCM Agreement.

2. For purposes of applying Articles 1.2 and 2 of the SCM Agreement, subsidies provided to state-owned enterprises will be viewed as specific if, inter alia, state-owned enterprises are the predominant recipients of such subsidies or state-owned enterprises receive disproportionately large amounts of such subsidies.

3. China shall eliminate all subsidy programmes falling within the scope of Article 3 of the SCM Agreement upon accession.

11. Taxes and Charges Levied on Imports and Exports

1. China shall ensure that customs fees or charges applied or administered by national or sub-national authorities, shall be in conformity with the GATT 1994.

2. China shall ensure that internal taxes and charges, including value-added taxes, applied or administered by national or sub-national authorities shall be in conformity with the GATT 1994.

3. China shall eliminate all taxes and charges applied to exports unless specifically provided for in Annex 6 of this Protocol or applied in conformity with the provisions of Article VIII of the GATT 1994.

4. Foreign individuals and enterprises and foreign-funded enterprises shall, upon accession, be accorded treatment no less favourable than that accorded to other individuals and enterprises in respect of the provision of border tax adjustments.

12. Agriculture

1. China shall implement the provisions contained in China's Schedule of Concessions and Commitments on Goods and, as specifically provided in this Protocol, those of the Agreement on Agriculture. In this context, China shall not maintain or introduce any export subsidies on agricultural products.

2. China shall, under the Transitional Review Mechanism, notify fiscal and other transfers between or among state-owned enterprises in the agricultural sector (whether national or sub-national) and other enterprises that operate as state trading enterprises in the agricultural sector.

13. Technical Barriers to Trade

1. China shall publish in the official journal all criteria, whether formal or informal, that are the basis for a technical regulation, standard or conformity assessment procedure.

2. China shall, upon accession, bring into conformity with the TBT Agreement all technical regulations, standards and conformity assessment procedures.

3. China shall apply conformity assessment procedures to imported products only to determine compliance with technical regulations and standards that are consistent with the provisions of this Protocol and the WTO Agreement. Conformity assessment bodies will determine the conformity of imported products with commercial terms of contracts only if authorized by the parties to such contract. China shall ensure that such inspection of products for compliance with the commercial terms of contracts does not affect customs clearance or the granting of import licences for such products.

4. (a) Upon accession, China shall ensure that the same technical regulations, standards and conformity assessment procedures are applied to both imported and domestic products. In order to ensure a smooth transition from the current system, China shall ensure that, upon accession, all certification, safety licensing, and quality licensing bodies and agencies are authorized to undertake these activities for both imported and domestic products, and that, one year after accession, all conformity assessment bodies and agencies are authorized to undertake conformity assessment for both imported and domestic products. The choice of body or agency shall be at the discretion of the applicant. For imported and domestic products, all bodies and agencies shall issue the same mark and charge the same fee. They shall also provide the same processing periods and complaint procedures. Imported products shall not be subject to more than one conformity assessment. China shall publish and make readily available to other WTO Members, individuals, and enterprises full information on the respective responsibilities of its conformity assessment bodies and agencies.

(b) No later than 18 months after accession, China shall assign the respective responsibilities of its conformity assessment bodies solely on the basis of the scope of work and type of product without any consideration of the origin of a product. The respective responsibilities that will be assigned to China's conformity assessment bodies will be notified to the TBT Committee 12 months after accession.

14. Sanitary and Phytosanitary Measures

China shall notify to the WTO all laws, regulations and other measures relating to its sanitary and phytosanitary measures, including product coverage and relevant international standards, guidelines and recommendations, within 30 days after accession.

15. Price Comparability in Determining Subsidies and Dumping

Article VI of the GATT 1994, the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the SCM Agreement shall apply in proceedings involving imports of Chinese origin into a WTO Member consistent with the following:

(a) In determining price comparability under Article VI of the GATT 1994 and the Anti-Dumping Agreement, the importing WTO Member shall use either Chinese prices or costs for the industry under investigation or a methodology that is not based on a strict comparison with domestic prices or costs in China based on the following rules:

(i) If the producers under investigation can clearly show that market economy conditions prevail in the industry producing the like product with regard to the manufacture, production and sale of that product, the importing WTO Member shall use Chinese prices or costs for the industry under investigation in determining price comparability;

(ii) The importing WTO Member may use a methodology that is not based on a strict comparison with domestic prices or costs in China if the producers under investigation cannot clearly show that market economy conditions prevail in the industry producing the like product with regard to manufacture, production and sale of that product.

(b) In proceedings under Parts II, III and V of the SCM Agreement, when addressing subsidies described in Articles 14(a), 14(b), 14(c) and 14(d), relevant provisions of the SCM Agreement shall apply; however, if there are special difficulties in that application, the importing WTO Member may then use methodologies for identifying and measuring the subsidy benefit which take into account the possibility that prevailing terms and conditions in China may not always be available as appropriate benchmarks. In applying such methodologies, where practicable, the importing WTO Member should adjust such prevailing terms and conditions before considering the use of terms and conditions prevailing outside China.

(c) The importing WTO Member shall notify methodologies used in accordance with subparagraph (a) to the Committee on Anti-Dumping Practices and shall notify methodologies used in accordance with subparagraph (b) to the Committee on Subsidies and Countervailing Measures.

(d) Once China has established, under the national law of the importing WTO Member, that it is a market economy, the provisions of subparagraph (a) shall be terminated provided that the importing Member's national law contains market economy criteria as of the date of accession. In any event, the provisions of subparagraph (a)(ii) shall expire 15 years after the date of accession. In addition, should China establish, pursuant to the national law of the importing WTO Member, that market economy conditions prevail in a particular industry or sector, the non-market economy provisions of subparagraph (a) shall no longer apply to that industry or sector.

16. Transitional Product-Specific Safeguard Mechanism

1. In cases where products of Chinese origin are being imported into the territory of any WTO Member in such increased quantities or under such conditions as to cause or threaten to cause market disruption to the domestic producers of like or directly competitive products, the WTO Member so affected may request consultations with China with a view to seeking a mutually satisfactory solution, including whether the affected WTO Member should pursue application of a measure under the Agreement on Safeguards. Any such request shall be notified immediately to the Committee on Safeguards.

2. If, in the course of these bilateral consultations, it is agreed that imports of Chinese origin are such a cause and that action is necessary, China shall take such action as to prevent or remedy the market disruption. Any such action shall be notified immediately to the Committee on Safeguards.

3. If consultations do not lead to an agreement between China and the WTO Member concerned within 60 days of the receipt of a request for consultations, the WTO Member affected shall be free, in respect of such products, to withdraw concessions or otherwise to limit imports only to the extent necessary to prevent or remedy such market disruption. Any such action shall be notified immediately to the Committee on Safeguards.

4. Market disruption shall exist whenever imports of an article, like or directly competitive with an article produced by the domestic industry, are increasing rapidly, either absolutely or relatively, so as to be a significant cause of material injury, or threat of material injury to the domestic industry. In determining if market disruption exists, the affected WTO Member shall consider objective factors, including the volume of imports, the effect of imports on prices for like or directly competitive articles, and the effect of such imports on the domestic industry producing like or directly competitive products.

5. Prior to application of a measure pursuant to paragraph 3, the WTO Member taking such action shall provide reasonable public notice to all interested parties and provide adequate opportunity for importers, exporters and other interested parties to submit their views and evidence on the appropriateness of the proposed measure and whether it would be in the public interest. The WTO Member shall provide written notice of the decision to apply a measure, including the reasons for such measure and its scope and duration.

6. A WTO Member shall apply a measure pursuant to this Section only for such period of time as may be necessary to prevent or remedy the market disruption. If a measure is taken as a result of a relative increase in the level of imports, China has the right to suspend the application of substantially equivalent concessions or obligations under the GATT 1994 to the trade of the WTO Member applying the measure, if such measure remains in effect more than two years. However, if a measure is taken as a result of an absolute increase in imports, China has a right to suspend the application of substantially equivalent concessions or obligations under the GATT 1994 to the trade of the WTO Member applying the measure, if such measure remains in effect more than three years. Any such action by China shall be notified immediately to the Committee on Safeguards.

7. In critical circumstances, where delay would cause damage which it would be difficult to repair, the WTO Member so affected may take a provisional safeguard measure pursuant to a preliminary determination that imports have caused or threatened to cause market disruption. In this case, notification of the measures taken to the Committee on Safeguards and a request for bilateral consultations shall be effected immediately thereafter. The duration of the provisional measure shall not exceed 200 days during which the pertinent requirements of paragraphs 1, 2 and 5 shall be met. The duration of any provisional measure shall be counted toward the period provided for under paragraph 6.

8. If a WTO Member considers that an action taken under paragraphs 2, 3 or 7 causes or threatens to cause significant diversions of trade into its market, it may request consultations with China and/or the WTO Member concerned. Such consultations shall be held within 30 days after the request is notified to the Committee on Safeguards. If such consultations fail to lead to an agreement between China and the WTO Member or Members concerned within 60 days after the notification, the requesting WTO Member shall be free, in respect of such product, to withdraw concessions accorded to or otherwise limit imports from China, to the extent necessary to prevent or remedy such diversions. Such action shall be notified immediately to the Committee on Safeguards.

9. Application of this Section shall be terminated 12 years after the date of accession.

17. Reservations by WTO Members

All prohibitions, quantitative restrictions and other measures maintained by WTO Members against imports from China in a manner inconsistent with the WTO Agreement are listed in Annex 7. All such prohibitions, quantitative restrictions and other measures shall be phased out or dealt with in accordance with mutually agreed terms and timetables as specified in the said Annex.

18. Transitional Review Mechanism

1. Those subsidiary bodies1 of the WTO which have a mandate covering China's commitments under the WTO Agreement or this Protocol shall, within one year after accession and in accordance with paragraph 4 below, review, as appropriate to their mandate, the implementation by China of the WTO Agreement and of the related provisions of this Protocol. China shall provide relevant information, including information specified in Annex 1A, to each subsidiary body in advance of the review. China can also raise issues relating to any reservations under Section 17 or to any other specific commitments made by other Members in this Protocol, in those subsidiary bodies which have a relevant mandate. Each subsidiary body shall report the results of such review promptly to the relevant Council established by paragraph 5 of Article IV of the WTO Agreement, if applicable, which shall in turn report promptly to the General Council.

2. The General Council shall, within one year after accession, and in accordance with paragraph 4 below, review the implementation by China of the WTO Agreement and the provisions of this Protocol. The General Council shall conduct such review in accordance with the framework set out in Annex 1B and in the light of the results of any reviews held pursuant to paragraph 1. China also can raise issues relating to any reservations under Section 17 or to any other specific commitments made by other Members in this Protocol. The General Council may make recommendations to China and to other Members in these respects.

3. Consideration of issues pursuant to this Section shall be without prejudice to the rights and obligations of any Member, including China, under the WTO Agreement or any Plurilateral Trade Agreement, and shall not preclude or be a precondition to recourse to consultation or other provisions of the WTO Agreement or this Protocol.

4. The review provided for in paragraphs 1 and 2 will take place after accession in each year for eight years. Thereafter there will be a final review in year 10 or at an earlier date decided by the General Council.

Part II - Schedules

1. The Schedules annexed to this Protocol shall become the Schedule of Concessions and Commitments annexed to the GATT 1994 and the Schedule of Specific Commitments annexed to the GATS relating to China. The staging of concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the relevant Schedules.

2. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date of that Agreement, the applicable date in respect of the Schedules of Concessions and Commitments annexed to this Protocol shall be the date of accession.

Part III - Final Provisions

1. This Protocol shall be open for acceptance, by signature or otherwise, by China until 1 January 2002.

2. This Protocol shall enter into force on the thirtieth day following the day of its acceptance.

3. This Protocol shall be deposited with the Director-General of the WTO. The Director-General shall promptly furnish a certified copy of this Protocol and a notification of acceptance by China thereof, pursuant to paragraph 1 of Part III of this Protocol, to each WTO Member and to China.

4. This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter of the United Nations.

Done at Doha this tenth day of November two thousand and one, in a single copy, in the English, French and Spanish languages, each text being authentic, except that a Schedule annexed hereto may specify that it is authentic in only one or more of these languages.

1 Council for Trade in Goods, Council for Trade-Related Aspects of Intellectual Property Rights, Council for Trade in Services, Committees on Balance-of-Payments Restrictions, Market Access (covering also ITA), Agriculture, Sanitary and Phytosanitary Measures, Technical Barriers to Trade, Subsidies and Countervailing Measures, Anti-Dumping Measures, Customs Valuation, Rules of Origin, Import Licensing, Trade-Related Investment Measures, Safeguards, Trade in Financial Services.

全国人民代表大会常务委员会关于批准中华人民共和国工商统一税条例草案的决议

全国人民代表大会常务委员会


中华人民共和国国务院命令(1958年9月)

中华人民共和国工商统一税条例(草案)已经经过1958年9月11日全国人民代表大会常务委员会第一百零一次会议原则通过。现在将草案颁发试行。

中华人民共和国国务院
1958年9月13日


全国人民代表大会常务委员会关于批准中华人民共和国工商统一税条例草案的决议

(1958年9月11日全国人民代表大会常务委员会第一0一次会议通过)

一九五八年九月十一日全国人民代表大会常务委员会第一0一次会议决议:原则通过中华人民共和国工商统一税条例草案,由国务院下达试行。



中华人民共和国工商统一税条例(草案)

(1958年9月11日全国人民代表大会常务委员会第一0一次会议通过 1958年9月13日国务院命令颁布试行)

第一条 为了使工商税收制度适应社会主义经济情况,有利于促进生产的发展,保证国家建设资金的需要,将货物税、商品流通税、营业税和印花税合并简化为工商统一税,制定本条例。
第二条 一切从事工业品生产、农产品采购、外货进口、商业零售、交通运输和服务性业务的单位或者个人,都是工商统一税的纳税人,应当按照本条例的规定交纳工商统一税。
第三条 工商统一税的税目税率依照附表的规定。
个别税目税率需要增减、调整的,由国务院确定,公布执行。
第四条 从事工业品生产的纳税人,在工业品销售后,根据销售收入的金额,依率计税。
工业企业自己制造的、用于本企业生产的产品,不纳税。但是,其中个别产品在本条例税目税率表中规定要纳税的,依照规定办理。
第五条 从事农产品采购的纳税人,在农产品采购后,根据采购所支付的金额,依率计税。
第六条 从事外货进口的纳税人,在货物进口后,根据进口货物所支付的金额,依率计税。
第七条 从事商业零售的纳税人,在商品销售后,根据零售收入的金额,依率计税。
第八条 从事交通运输和服务性业务的纳税人,在取得收入后,根据业务收入的金额,依率计税。
第九条 工业企业接受委托加工的产品,由委托方纳税。委托方属于工业单位的,比照本条例第四条的规定办理。委托方不属于工业单位的,在产品出厂的时候,由受托方代为交纳,或者由委托方在提货的时候自行交纳。
第十条 国家银行、保险事业、农业机械站、医疗保健事业的业务收入和科学研究机关的试验收入,免纳工商统一税。
第十一条 农业生产合作社和城市街道组织自办公共食堂和其他公共事业的收入,农业生产合作社供销部代国营企业办理购销业务的收入,学校因勤工俭学举办的生产事业的收入,需要在税收上加以鼓励的,可以给予减税或者免税。
第十二条 在省、自治区、直辖市范围内的减税、免税和个别产品纳税环节的变更,由省、自治区、直辖市人民委员会依照国家规定的管理税收的权限办理。
在全国范围内的减税、免税和产品纳税环节的变更,由国务院规定。
第十三条 纳税人和税务机关要充分发挥协作办税的精神,纳税人应当正确及时地交纳税款,并且主动地提供税务机关所需要的资料;税务机关应当积极辅助纳税人办理纳税,并且及时处理纳税人提出的有关改进税收的意见。
第十四条 纳税人交纳税款的期限,由税务机关根据企业应纳税额的大小和经营情况分别核定。
第十五条 纳税人如果不按照规定期限交纳税款,税务机关除限期追交外,应当从滞纳日起,按日加收滞纳税款千分之一的滞纳金。
第十六条 纳税人如果有偷税、漏税行为,税务机关除追交所偷漏的税款外,可以根据情节轻重,给予批评或者处以所偷漏税款的五倍以下的罚金;情节严重的送人民法院处理。
第十七条 对于农业生产合作社、农业生产合作社社员、个体农民征收工商统一税和对于残存的资本主义工商业、个体手工业、小商小贩、临时商业征收工商统一税,都由省、自治区、直辖市人民委员会依照国家规定的管理税收的权限,另行制定纳税办法,并且报国务院备案。
第十八条 本条例施行细则由中华人民共和国财政部制定。
第十九条 本条例从公布之日起施行。原有的货物税暂行条例、商品流通税试行办法、工商业税暂行条例中有关营业税部分、印花税暂行条例以及与这些法规有关的规定,一律废止。
工商统一税税目税率表
(一)工农业产品部分
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
卷 烟: | |
甲级卷烟 | 69% |
乙级卷烟 | 66% |
丙级卷烟 | 63% |
丁级卷烟 | 60% |
戊级卷烟 | 40% |
-------------------|
雪 茄 烟 | 55% |
-------------------|
烟 丝 | 40% |
-------------------|
薰 烟 叶 | 50% |
-------------------|
土 烟 叶 | 40% |
-------------------|
粮食酿酒: | |企业把自己制造的酒类,用于
白酒、黄酒 | 60% |本企业生产的,应当按照规定
啤 酒 | 40% |的税率纳税。
土 甜 酒 | 40% |
-------------------|
代用品酿酒 | 20% |
-------------------|
果 木 酒 | 30% |
-------------------|
复 制 酒 | 30% |
-------------------|
酒 精: | |
粮食酒精 | 30% |
代用品酒精 | 20% |
木 酒 精 | 20% |
-------------------|
糖: | |
机 制 糖 | 44% |
土 制 糖 | 39% |
糖 精 | 44% |
饴 糖 | 27% |
-------------------|
茶 叶 | 40% |
-------------------|
(一)工农业产品部分 (续一)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
粮 食 | 4% |
-------------------|
麦 粉 | 10% |
-------------------|
各种植物油 |12.5%|
-------------------|
海产食品: | |
海参、鱼肚、鱼翅 | |
鱼唇、鲍鱼、干贝 | 35% |
其他海产食品 | 5% |
-------------------|
淡水产食品: | |
鱼、虾、蟹、 | 5% |
-------------------|
银 耳、燕 窝 | 35% |
-------------------|
汽水、果子水、果子露、 | 25% |
果子汁 | |
-------------------|
味精、机制酱油精 | 25% |
-------------------|
奶粉、炼乳、淡乳 | 10% |
-------------------|
鲜牛奶、鲜羊奶 |2.5% |
-------------------|
罐 头 食 品 | 10% |
-------------------|
蛋 制 品 | 10% |
-------------------|
(一)工农业产品部分 (续二)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
棉 纱: | |企业把自己制造的棉纱,用于
|30支以上|本企业生产的,应当按照规定
本色棉纱 |的26% |的税率纳税。
烧茸棉纱 |不满30支|
人造棉棉纱 |的23% |
-------------------|
棉 布: | |
棉坯布 |1.5% |
印染布、色织布 | 5% |
-------------------|
土 布: | |
机土纱交织布 | 8% |
纯土纱织布 | 12% |
-------------------|
棉 毯、线 毯 | 6% |
-------------------|
机制、半机制麻纱 | 19% |
-------------------|
麻袋、麻袋布: | |
机制、半机制麻袋、 | |
麻袋布 | 10% |
-------------------|
麻 布: | |
苧麻布、亚麻布 | |
水 龙 带 | 15% |
-------------------|
毛 纱、毛 线: | |
国产毛纺的毛纱、毛线| 15% |
进口毛纺的毛纱、毛线| 35% |
-------------------|
呢 绒: | |
国产毛纺织的呢绒 | 15% |
进口毛纺织的呢绒 | 35% |
-------------------|
工 业 用 呢 | 25% |
-------------------|
毛 毯 | 15% |
-------------------|
地 毯 | 6% |
-------------------|
丝: | |
蚕丝、绢丝、丝棉、人造丝| 15% |
-------------------|
绸 缎 | |
绸 缎 坯 | 2% |
印染绸缎 | 6% |
-------------------|
毛 制 品: | |
毡呢、毡毯、毡衣、毡帽| |
毡鞋、毡靴、毡袜、呢帽| 12% |
呢帽坯 | |
-------------------|
生 皮 | 20% |
-------------------|
皮 革 | |企业把自己制造的皮革,用于
牛 皮 革 | 40% |本企业生产的,应当按照规定
其 他 皮 革 | 20% |的税率纳税。
-------------------|
皮 货 | 20% |
-------------------|
羊毛、羊绒、驼毛、驼绒 | 10% |
马鬃、马尾、羽毛 | |
-------------------|
猪 鬃 | 16% |
-------------------|
(一)工农业产品部分 (续三)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
纸 浆、丝 浆 | 3% |
-------------------|
普 通 纸 | 10% |
-------------------|
复制纸: | |
蜡纸、铜版纸、照象纸 | |
蜡光纸、花壁纸、绉纹纸 | 10% |
卷绉纸、防潮纸、晒图纸、| 10% |
瓷花纸 | |
-------------------|
卷 烟 纸 | 18% |
-------------------|
特种纸: | |
金纸、银纸、铜纸 | |
锡纸、铝纸、玻璃纸 | 20% |
-------------------|
自来水笔: | |
金笔、圆珠笔 | 22% |
铱金笔、钢笔 | 17% |
自来水笔零件 | 17% |
-------------------|
铅 笔 | 6% |
-------------------|
(一)工农业产品部分 (续四)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
火 柴 | 23% |
-------------------|
热水瓶: | |
金属壳热水瓶 | 19% |
竹壳热水瓶 | 14% |
瓶 胆 | 14% |
-------------------|
铝 制 器 皿 | 15% |
-------------------|
搪 瓷 制 品 | 15% |
-------------------|
玻 璃 制 品 | 15% |
-------------------|
陶 器、瓷 器 | 11% |
-------------------|
自行车及其零件 | 13% |
-------------------|
钟 表: | |
钟 | 25% |
手表、怀表 | 35% |
-------------------|
照 象 机 | 25% |
-------------------|
胶 卷、胶 片 | 35% |
-------------------|
唱 片 | 15% |
-------------------|
收音机、扩大机、录音机 | |
电视接收机、唱机 | 13% |
-------------------|
化妆品: | |
香水、香水精、香粉、花露 | |
水、口红、指甲油、胭脂 | 51% |
雪花膏、头油、发腊 | |
发水、面蜜、面油、眉笔 | |
-------------------|
爽 身 粉 | 30% |
-------------------|
痱 子 粉 | 15% |
-------------------|
香皂、牙膏、蛤蜊油 | 17% |
-------------------|
肥 皂、药 皂 | 12% |
-------------------|
牙粉、鞋油、鞋粉、甘油 | 6% |
-------------------|
(一)工农业产品部分 (续五)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
电 线 | 11% |
-------------------|
灯 泡: | |
电灯泡、霓虹灯、日光灯 | 15% |
电珠、电子管 | |
-------------------|
电 池: | |
干电池、蓄电池 | 12% |
-------------------|
电 扇: | |
吊扇、座扇、壁扇 | 25% |
-------------------|
油 墨 | 10% |
-------------------|
(一)工农业产品部分 (续六)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
漆: | |
生漆、化学漆 | 16% |
-------------------|
胶: | |
动物胶、液体胶、防水胶 | |
印染胶、黄白胶粉 | 16% |
天然树脂 | |
-------------------|
颜 料、染 料 | 16% |
-------------------|
橡胶制品: | |
轮胎、轮带 | 10% |
其他橡胶制品 | 18% |
-------------------|
酸: | |
硫酸、硝酸、盐酸、醋酸 | 10% |
氯磺酸 | |
-------------------|
碱: | |
碳酸钠、苛性钠 | 12% |
苛性钾、硫化钠 | |
-------------------|
化 学 肥 料 | 5% |
-------------------|
(一)工农业产品部分 (续七)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
平 版 玻 璃 | 17% |
-------------------|
水泥及其制品: | |
水 泥 | 20% |
水泥制品 | 6% |
-------------------|
石 棉 制 品 | 6% |
-------------------|
砖 瓦: | |
青红砖瓦、琉璃砖瓦 | 11% |
耐火砖、缸砖、空心砖| |
-------------------|
原 木 | 10% |
-------------------|
原 竹 | 5% |
-------------------|
(一)工农业产品部分 (续八)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
煤及其制品: | |
煤 |7.5% |
煤 球 |2.5% |
-------------------|
煤 气 | 2% |
-------------------|
焦炭及其副产品: | |
焦 炭 | 7% |
炼焦副产品 | 13% |
-------------------|
矿物油及其副产品: | |
矿物油 | 20% |
矿物油副产品 | 13% |
-------------------|
钨 砂 | 10% |
-------------------|
其他金属矿砂 | 5% |
-------------------|
金属冶炼品: | |
生铁、钢锭、铜 | 5% |
其他金属冶炼品 | 10% |
-------------------|
金属压延品: | |
钢铁压延品 | 15% |
其他金属压延品 | 11% |
-------------------|
元 钉、拉 链 | 15% |
-------------------|
(一)工农业产品部分 (续九)
------------------------------------
税 目 | 税 率 | 说 明------------------------------------
自 来 水 | 2% |
-------------------|
电 力 | 5% |
-------------------|
非金属矿产品: | |
滑石、白云石、云母、石墨| |
石棉、砩石、硼砂、硫磺 | 7% |
雄黄、石膏 | |
-------------------|
机 器、机 械 | 5% |
-------------------|
机 动 车 船 |4.5% |
-------------------|
图 书、杂 志 |2.5% |
-------------------|
鞭 炮、焰 火 | 35% |
-------------------|
各种焚化品 | 55% |
-------------------|
其他工业产品 | 5% |
------------------------------
(二)商业零售、交通运输及服务性业务部分
----------------------------------
类 别 | 项 别 | 税 率----------------------------------
商业零售部分 |商业零售 | 3%----------------------------------
交通运输部分 |邮电、铁道、航空、搬运装卸、交通运输 | 2.5%
|电车、公共汽车 |
----------------------------------
|包作、安装、设计、打捞、疏浚、建筑 |
|加工、修理、化验、试验、缝纫、洗染织补|
|弹花、印刷、打字、誊写、照象、美术 | 3%
|裱画、镌刻、浴室、理发、仓储、堆栈 |
服务性业务部分|-------------------|------
|饮食、旅店、租赁、广告、喜庆 | 5%
|-------------------|------
|报关转运、介绍服务、代理购销 |
|委托拍卖、信托、行栈 | 7%----------------------------------






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