国家税务局关于土地使用权转让及出售建筑物恢复按规定税率征收营业税的通知

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国家税务局关于土地使用权转让及出售建筑物恢复按规定税率征收营业税的通知

国家税务局


国家税务局关于土地使用权转让及出售建筑物恢复按规定税率征收营业税的通知
1992年5月28日,国家税务局

各省、自治区、直辖市税务局(不发西藏),各计划单列市税务局:
我局国税发〔1990〕126号通知规定:对土地使用权转让及出售建筑物在1991年底前减按3%税率征收营业税。现减税期已满。根据房地产业的经营情况,我局决定,对“土地使用权转让及出售建筑物”税目,在1992年6月30日前继续减按3%税率征收营业税,从1992年7月1日起恢复按5%税率征收营业税。


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山东省科研事业费拨款管理暂行规定

山东省政府


山东省科研事业费拨款管理暂行规定
山东省政府



第一条 为加强科研事业费的宏观管理和合理有效地使用,增强科学研究机构自我发展的能力,促进科研同经济建设的紧密结合,根据《国务院关于科学技术拨款管理的暂行规定》(国发[1986]12号,以下简称《规定》)和国家科委、财政部《关于做好地方科研事业费划转工
作的通知》(以下简称《通知》)的原则,结合我省实际情况,特制定本规定。
第二条 省、市地、县各级科研事业费,自一九八七年一月一日起由各级财政部门拨交同级科委统一归口管理,并按财政部制定的新的国家预算收支科目执行。各级财政部门在移交前,已按原经费隶属关系拨给非科委所属单位一九八七年的科研事业费,应清理收回,改由各级科委拨付

今后,省及市地、县财政,按高于财政经常性收入的增长速度安排各级科研事业费的支出预算。
第三条 省级科研事业费划归省科委归口管理的范围,为省直各部门的科学研究费及省科委、省科学院、省农科院、省医科院、省科协的科学事业费;原来由财政拨款,不在科学研究费中开支的省属独立科研机构的经费,原则上也应划转;同一部门既有自然科学研究机构,又有社会科
学研究机构的,其科学研究费一并划转。省社会科学院、省社会科学联合会和地方史志办公室的科学事业费暂不划转,不在科学研究费内开支的企业、高等院校、医院所属非独立研究机构的经费不划转。
市地、县科研事业费的划转范围,由各市地、县根据国务院《规定》和国家科委、财政部《通知》精神,结合实际情况研究确定。
第四条 科研事业费划转的基数,为一九八六年度调整预算数(扣除一次性拨款,但不扣除正常业务费、设备费、修缮费等,以及因改革试点而减发的拨款),连同一九八七年正常增长的部分。
今后科研单位由于事业发展而要增加经费时,由科研单位写出报告,主管部门提出意见,经科委审核后报请财政部门视财力情况统筹安排。
第五条 科研事业费划归科委管理后,新增独立科研机构及人员,在按有关规定报批前,要首先征得同级科委和财政部门审查同意。经批准后,属科研事业费开支的单位,事业费指标由同级财政部门核增,自收自支的科研单位,其经费从本单位的收入中解决。
第六条 科研事业费的年度计划,由科研单位编报,经主管部门审查、汇总后报同级科委审核,根据财政安排情况下达,同时抄送同级财政部门备案。
各级科委每年向同级财政部门报送科研事业费的年度预、决算和资金使用情况。
第七条 科研事业费按不同类型科研单位实行分类管理。
1.主要从事技术开发和近期可望取得实用价值的应用研究工作单位,国家拨给的科研事业费要逐年减少,争取在五年内基本或完全停拨。
2.主要从事医药卫生、劳动保护、计划生育、灾害防治、环境科学等社会公益事业的研究单位,从事情报、标准、计量、观测等技术基础工作的单位及农业科研单位的科研事业费仍由国家拨款,实行包干。包干事业费要与当年完成的任务挂钩。具体办法由省科委会同省财政厅另行制
定下达。
3.主要从事基础研究和近期尚不能取得实用价值的应用研究工作的单位,其科学研究经费要逐步做到主要依靠申请国家自然科学基金解决,国家只拨给一定额度的事业费,以保证其必要的经常性费用及公共设施费用。
4.从事多种类型研究工作的单位,其科研经费来源可根据具体情况,通过多种渠道解决。
第八条 从事技术开发等工作的科研机构减下来的事业费,三分之二由同级科委统一掌握,三分之一给主管部门,这部分经费主要用于改善科研条件,发展科技事业,不得用于基本建设。具体使用管理办法由省科委会同省财政厅研究制定。财政部门负责财务监督。
第九条 事业费包干的科研单位在完成国家规定的任务外还能取得合理收入的,其纯收入不超过本单位当年包干事业费20%的,全部留给本单位;超过部分,一半用以冲抵下一年度的单位事业费拨款,一半留给本单位。单位留用部分,分别用于发展基金、福利基金和奖励基金,其中
发展基金不得少于50%。
第十条 科研事业费划转科委归口管理后,各主管部门与所属研究所的隶属关系不变,其它经费渠道不予中断。
第十一条 各类科研单位离、退休人员的离、退休金仍由原渠道开支。
第十二条 各类科研单位的基本建设投资按照国家基本建设管理规定办理,原渠道不变。
第十三条 各级科委、财政部门要指定有关机构具体负责这项工作,共同做好科研事业费的划转和管理工作。
第十四条 各市地、县可根据本规定的原则,结合当地实际情况,制定本地区科研事业费管理办法。
第十五条 本规定由省科委负责解释。



1987年4月5日

中华人民共和国外汇管理暂行条例(附英文)

国务院


中华人民共和国外汇管理暂行条例(附英文)
国务院


(一九八0年十二月五日国务院常务会议通过)

第一章 总 则
第一条 为了加强外汇管理,增加国家外汇收入,节约外汇支出,有利于促进国民经济的发展,并维护国家权益,特制定本条例。
一切外汇的收入和支出,各种外汇票证的发行和流通,以及外汇、贵金属和外汇票证等进出中华人民共和国国境,都应当遵守本条例的规定。
第二条 本条例所称外汇系指:
一、外国货币:包括钞票、铸币等;
二、外币有价证券:包括政府公债、国库券、公司债券、股票、息票等;
三、外币支付凭证:包括票据、银行存款凭证、邮政储蓄凭证等;
四、其他外汇资金。
第三条 中华人民共和国对外汇实行由国家集中管理、统一经营的方针。
中华人民共和国管理外汇的机关为国家外汇管理总局及其分局。
中华人民共和国经营外汇业务的专业银行为中国银行。非经国家外汇管理总局批准,其他任何金融机构都不得经营外汇业务。
第四条 在中华人民共和国境内,除法律、法令和本条例另有规定者外,一切中外机构或者个人的外汇收入,都必须卖给中国银行,所需外汇由中国银行按照国家批准的计划或者有关规定卖给。
在中华人民共和国境内,禁止外币流通、使用、质押,禁止私自买卖外汇,禁止以任何形式进行套汇、逃汇。

第二章 对国家单位和集体经济组织的外汇管理
第五条 中国境内的机关、部队、团体、学校,国营企业、事业单位,城乡集体经济组织(以下统称境内机构)的外汇收入和支出,都实行计划管理。
国家允许境内机构按照规定持有留成外汇。
第六条 境内机构除经国家外汇管理总局或者分局批准,不得私自保存外汇,不得将外汇存放境外,不得以外汇收入抵作外汇支出,不得借用、调用国家驻外机构以及设在外国和港澳等地区的企业、事业单位的外汇。
第七条 境内机构非经国务院批准,不得在国内外发行具有外汇价值的有价证券。
第八条 境内机构接受外国或者港澳等地区的银行、企业的贷款,必须分别由国务院主管部门或者省、市、自治区人民政府汇总,编制年度贷款计划,经国家外汇管理总局和外国投资管理委员会核报国务院批准。
贷款审批办法,另行规定。
第九条 境内机构的留成外汇,非贸易和补偿贸易项下先收后付的备付外汇,贷入的自由外汇,以及经国家外汇管理总局或者分局批准持有的其他外汇,都必须在中国银行开立外汇存款帐户或者外汇额度帐户,按照规定的范围使用,并受中国银行监督。
第十条 境内机构进出口贷物,经办银行应当凭海关查验后的进出口许可证,或者凭进出口货物报关单,检查其外汇收支。
第十一条 国家驻外机构必须按照国家批准的计划使用外汇。
设在外国和港澳等地区的企业、事业单位从事经营所得的利润,除按照国家批准的计划可以留存当地营运者外,都必须按期调回,卖给中国银行。
一切驻外机构不得自行为境内机构保存外汇。
第十二条 临时派往外国和港澳等地区的代表团、工作组,必须分别按照各该专项计划使用外汇。公毕回国,必须将剩余的外汇及时调回,经核销后卖给中国银行。
前款代表团、工作组及其成员,从事各项业务活动所得外汇,必须及时调回;除经国家外汇管理总局或者分局批准,不得存放境外。

第三章 对个人的外汇管理
第十三条 居住在中国境内的中国人、外国侨民和无国籍人,由外国和港澳等地区汇入的外汇,除国家允许留存的部分外,必须卖给中国银行。
第十四条 居住在中国境内的中国人、外国侨民和无国籍人,存放在中国境内的外汇,允许个人持有。
前款外汇,不得私自携带、托带或者邮寄出境;如需出售,必须卖给中国银行,同时允许按照国家规定的比例留存部分外汇。
第十五条 居住在中国境内的中国人在中华人民共和国成立前、华侨在回国定居前、港澳同胞在回乡定居前,存放在外国或者港澳等地区的外汇,调回境内的,允许按照国家规定的比例留存部分外汇。
第十六条 派赴外国或者港澳等地区的工作人员、学习人员公毕返回,如汇入或者携入属于个人所有的外汇,允许全部留存。
第十七条 本条例第十三、十四、十五条规定的允许个人留存的外汇,其留存比例,另行规定。
本条例第十三、十四、十五、十六条规定的允许个人留存的外汇,必须存入中国银行。此项外汇存款,可以卖给中国银行,可以通过中国银行汇出境外,也可以凭中国银行证明携出境外;但是,不得将存款凭证私自携带、托带或者邮寄出境。
第十八条 来中国的外国人,短期回国的华侨、回乡的港澳同胞,应聘在中国境内机构工作的外籍专家、技术人员、职工,以及外籍留学生、实习生等,由外国或者港澳等地区汇入或者携入的外汇,可以自行保存,可以卖给或者存入中国银行,也可以汇出或者携出境外。
第十九条 居住在中国境内的中国人、外国侨民和无国籍人,如需购买外汇汇出或者携出境外,可以向当地外汇管理分局申请,经批准后,由中国银行卖给。
应聘在中国境内机构工作的外籍专家、技术人员和职工,汇出或者携出外汇,由中国银行按照合同、协议的规定办理。

第四章 对外国驻华机构及其人员的外汇管理
第二十条 各国驻华外交代表机构、领事机构、商务机构,驻华的国际组织机构和民间机构,外交官,领事官以及各该机构所属常驻人员,由外国或者港澳等地区汇入或者携入的外汇,可以自行保存,可以卖给或者存入中国银行,也可以汇出或者携出境外。
第二十一条 各国驻华外交代表机构、领事机构,收取中国公民以人民币交付的签证费、认证费,如要求兑成外汇,必须经国家外汇管理总局或者分局批准。

第五章 对侨资企业、外资企业、中外合资经营企业及其人员的外汇管理
第二十二条 侨资企业、外资企业、中外合资经营企业的一切外汇收入,都必须存入中国银行;一切外汇支出,从其外汇存款帐户中支付。
前款企业必须定期向国家外汇管理总局或者分局填送外汇业务报表,国家外汇管理总局或者分局有权检查其外汇收支的活动情况。
第二十三条 侨资企业、外资企业、中外合资经营企业与中华人民共和国境内的企业或者个人之间的结算,除经国家外汇管理总局或者分局核准者外,都应当使用人民币。
第二十四条 侨资企业、外资企业、中外合资经营企业的外国合营者依法纳税后的纯利润和其他正当收益,可以向中国银行申请从企业的外汇存款帐户中汇出。
前款企业、外国合营者,如将外汇资本转移到中国境外,应当向国家外汇管理总局或者分局申请,从企业的外汇存款帐户中汇出。
第二十五条 侨资企业、外资企业、中外合资经营企业中的外籍职工和港澳职工依法纳税后,汇出或者携出外汇,以不超过其本人工资等正当净收益的百分之五十为限。
第二十六条 依法停止营业的侨资企业、外资企业、中外合资经营企业,在中国境内的未了债务、税务事项,应当在有关主管部门和国家外汇管理总局或者分局的共同监督下,负责按期清理。

第六章 对外汇、贵金属和外汇票证等进出国境的管理
第二十七条 携带外汇、贵金属、贵金属制品进入中国国境,数量不受限制;但是,必须向入境地海关申报。
携带或者复带外汇出境,海关凭中国银行证明或者凭原入境时的申报单放行。
携带或者复带贵金属、贵金属制品出境,海关区别情况按照国家规定或者按照原入境时的申报单放行。
第二十八条 携带人民币旅行支票、旅行信用证等人民币外汇票证,入境时,海关凭申报单放行;出境时,海关凭中国银行证明或者凭原入境时的申报单放行。
第二十九条 居住在中国境内的中国人,持有境外的债券、股票、房地契,以及同处理境外债权、遗产、房地产和其他外汇资产有关的各种证书、契约,非经国家外汇管理总局或者分局批准,不得携带、托带或者邮寄出境。
第三十条 居住在中国境内的中国人、外国侨民和无国籍人所持有的人民币支票、汇票、存折、存单等人民币有价凭证,不得携带、托带或者邮寄出境。

第七章 附 则
第三十一条 对违反本条例规定者,任何单位、个人都有权检举揭发。对检举揭发有功的单位、个人,给予奖励。对违法案件,由国家外汇管理总局、分局,或者由公安部门、工商行政管理部门、海关,按其情节轻重,强制实行收兑外汇,单处或者并处罚款、没收财物,或者由司法机
关依法惩处。
第三十二条 经济特区、边境贸易和边民往来的外汇管理办法,由有关省、市、自治区人民政府根据本条例规定结合当地具体情况制订,报国务院批准后施行。
第三十三条 本条例的施行细则,由国家外汇管理总局制定。
第三十四条 本条例自一九八一年三月一日起施行。(附英文)


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 the "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)

INTERIM REGULATIONS ON FOREIGN EXCHANGE CONTROL OF THE PEOPLE'S
REPUBLIC OF CHINA
(Promulgated by the State Council on December 18, 1980)

Chapter I General Provisions

Article 1
These Regulations are formulated for the purpose of strengthening foreign
exchange control, increasing national foreign exchange income and
economizing on foreign exchange expenditure so as to facilitate the
development of national economy and safeguard the rights and interests of
the country.
All foreign exchange income and expenditure, the issuance and circulation
of all kinds of payment instruments in foreign currency, and the carrying
of foreign exchange, precious metals and payment instruments in foreign
currency into and out of the territory of the People's Republic of China
shall be governed by these Regulations.
Article 2
Foreign exchange mentioned in these Regulations refers to:
a. foreign currencies, including banknotes, coins, etc.
b. securities in foreign currency, including government bonds, treasury
bills, corporate bonds and debentures, stocks, and interest coupons, etc.
c. instruments payable in foreign currency, including bills, drafts,
cheques, bank deposit certificates, postal savings certificates, etc.
d. other foreign exchange funds.
Article 3
The People's Republic of China pursues the policy of centralized control
and unified management of foreign exchange by the State.
The administrative agency of the People's Republic of China in charge of
foreign exchange control is the State Administration of Foreign Exchange
Control (SAFEC) and its branch offices.
The specialized bank of the People's Republic of China engaged in foreign
exchange business is the Bank of China. No other financial institution
shall engage in foreign exchange business, unless approved by the SAFEC.
Article 4
All Chinese and foreign organizations or individuals within the territory
of the People's Republic of China must, unless otherwise stipulated by
law, decrees and these Regulations, sell their foreign exchange to the
Bank of China. Any foreign exchange they required is to be sold to them by
the Bank of China in accordance with the plans approved by the State or
with relevant provisions.
The circulation, use and mortgage of foreign currency, the unauthorized
sales and purchases of foreign exchange, and the unlawful procurement of
foreign exchange or evasion of foreign exchange control by whatever means
are prohibited within the territory of the People's Republic of China.

Chapter II Foreign Exchange Control Relating to State Units and Collective Economic Organizations

Article 5
All the foreign exchange incomes and expenditures of State organs, units
of the armed forces, nongovernmental bodies, schools, State enterprises,
institutions and urban and rural collective economic organizations within
China's territory (hereinafter referred to as organizations within
territory) are all subject to planned control. Organizations within
territory are permitted to hold their retained foreign exchange in
accordance with the relevant provisions.
Article 6
Unless approved by the SAFEC or its branch offices, organizations within
territory shall not possess foreign exchange; deposit foreign exchange
abroad; offset foreign exchange expenditure against foreign exchange
income; or use the foreign exchange belonging to State organs stationed
abroad or enterprises and institutions established in foreign countries or
in the Hong Kong and Macao regions by the State, by way of borrowing or
acquisition.
Article 7
Unless approved by the State Council, organizations within territory shall
not issue securities with foreign exchange value inside or outside China.
Article 8
With regard to loans to be accepted by organizations within territory from
banks or enterprises in foreign countries or in the Hong Kong and Macao
regions, the relevant competent departments under the State Council or the
relevant people's governments of provinces, autonomous regions and
municipalities directly under the Central Government shall consolidate and
draw up overall annual plans for such loans which must be submitted to the
SAFEC and the Foreign Investment Control Commission for examination and
transmission to the State Council for approval.
The measures for examining and approving such loans shall be prescribed
separately.
Article 9
Any foreign exchange held by organizations within territory, including
their retained foreign exchange, non-trade foreign exchange and foreign
exchange under compensatory trade received in advance and reserved for
later payments, funds borrowed in convertible foreign currencies and other
foreign exchange held with the approval of the SAFEC or its branch offices
must be placed in foreign currency deposit accounts or foreign currency
quota accounts to be opened with the Bank of China, and must be used
within the prescribed scope and be subject to the supervision of the Bank
of China.

Article 10
When organizations within territory import or export goods, the banks
handling the transactions shall check their foreign exchange receipts and
payments either against the import or export licenses duly verified by the
Customs or against the Customs declaration forms for imports or exports.
Article 11
State organs stationed abroad must use foreign exchange according to the
plan approved by the State.
The profits derived from their business operations by enterprises and
institutions established in foreign countries or in the Hong Kong and
Macao regions, except for the portion kept there as working funds
according to the plan approved by the State, must be transferred back on
schedule and be sold to the Bank of China.
No organization stationed abroad is permitted to keep foreign exchange for
organizations within territory without authorization.
Article 12
Delegations and working groups sent temporarily to foreign countries or to
the Hong Kong and Macao regions must use foreign exchange according to
their respective specific plans, and must, upon completion of their
missions and return, promptly transfer back to China their surplus foreign
exchange to be checked by and sold to the Bank of China. Foreign exchange
earned in their various business activities by the delegations and working
groups mentioned in the preceding paragraph and by members thereof, must
be promptly transferred back to China and must not be kept abroad without
the approval of the SAFEC or its branch offices.

Chapter III Foreign Exchange Control Relating to Individuals

Article 13
Foreign exchange remitted from foreign countries or from the Hong Kong and
Macao regions to Chinese, foreign nationals and stateless persons residing
in China must be sold to the Bank of China, except the portion retained as
permitted by the State.
Article 14
Chinese, foreign nationals and stateless persons residing in China shall
be permitted to keep in their own possession foreign exchange already in
China.
The foreign exchange mentioned in the preceding paragraph shall not,
without authorization, be carried or sent out of China either by owners or
by others or by post. If the owners need to sell the foreign exchange,
they must sell it to the Bank of China and are permitted to retain a
portion of the foreign exchange according to the percentage prescribed by
the State.
Article 15
When the foreign exchange that has been kept in foreign countries or in
the Hong Kong and Macao regions by Chinese residing in China prior to the
founding of the People's Republic of China, by overseas Chinese prior to
their returning to and settling down in China, or by Hong Kong and Macao
compatriots prior to their returning to and settling down in their native
places, is transferred to China, the owners shall be permitted to retain a
portion of the foreign exchange according to the percentage prescribed by
the State.
Article 16
When the foreign exchange belonging personally to individuals sent to work
or study in foreign countries or in the Hong Kong and Macao regions is
remitted or brought back to China, the owners, upon the completion of
their missions and return, shall be permitted to retain the entire amount
of the foreign exchange.
Article 17
The percentages of foreign exchange retention permitted under Articles 13,
14, and 15 of these Regulations shall be prescribed separately.
Foreign exchange retained by individuals as permitted under Articles 13,
14, 15, and 16 of these Regulations must be deposited with the Bank of
China. These foreign exchange deposits may be sold to the Bank of China or
remitted out of China through the Bank of China, or taken out of China
against certification by the Bank of China. It is however not permitted,
without authorization, to carry or send deposit certificates out of China
either by holders or by others or by post.

Article 18
The foreign exchange remitted or brought into China from foreign countries
or from the Hong Kong and Macao regions by foreign nationals coming to
China, by overseas Chinese and Hong Kong and Macao compatriots returning
for a short stay, by foreign experts, technicians, staff members and
workers engaged to work in organizations within China, and by foreign
students and trainees, may be kept in their own possession, or sold to or
deposited with the Bank of China, or remitted or taken out of China.
Article 19
Chinese, foreign nationals and stateless persons residing in China may
apply to the local branch offices of the SAFEC for the purchase of foreign
exchange to be remitted or taken out of China. Upon approval of such
applications, the required foreign exchange shall be sold to the
applicants by the Bank of China.
When foreign experts, technicians, staff members and workers engaged to
work in organizations within territory are to remit or take out of China
their foreign exchange, the Bank of China shall handle the matter in
accordance with the stipulations as provided in the relevant contracts or
agreements.

Chapter IV Foreign Exchange Control Relating to Foreign Resident Representative Offices in China and Their Personnel

Article 20
Foreign exchange remitted or brought into China from foreign countries or
from the Hong Kong and Macao regions by foreign diplomatic missions,
consular posts, commercial offices, offices of international organizations
and nongovernmental bodies resident office in China, foreign diplomatic
and consular officers as well as other resident staff members of the
aforesaid missions, posts and offices, may be kept in their own
possession, or sold to or deposited with the Bank of China, or remitted or
taken out of China.
Article 21
The conversion into foreign currency, if required, of visa and
certification fees received in Renminbi from Chinese citizens by foreign
diplomatic missions and consular posts in China, is subject to approval by
the SAFEC or its branch offices.

Chapter V Foreign Exchange Control Relating to Enterprises with Overseas Chinese Capital, Foreign-Capital Enterprises, and Chinese- Foreign Equity Joint Ventures and Their Personnel

Article 22
All foreign exchange receipts of enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures must be deposited with the Bank of China, and all their foreign
exchange disbursements must be effected from their foreign exchange
deposit accounts.
The enterprises mentioned in the preceding paragraph must periodically
submit their statements of foreign exchange business to the SAFEC or its
branch offices, all of which are empowered to check on the movements of
the foreign exchange receipts and payments of these enterprises.
Article 23
Except where otherwise approved by the SAFEC or its branch offices,
Renminbi shall in all cases be used in the settlement of accounts between
enterprises with overseas Chinese capital, foreign-capital enterprises,
Chinese-foreign equity joint ventures on the one hand and other
enterprises or individuals residing in the People's Republic of China on
the other hand.
Article 24
Enterprises with overseas Chinese capital, foreign-capital enterprises and
foreign joint venturers in Chinese-foreign equity joint ventures may apply
to the Bank of China for remitting abroad their net profits as well as
other legitimate earnings after taxation according to law, by debiting the
foreign exchange deposit accounts of the enterprises concerned.
Where the enterprises and foreign joint ventures mentioned in the
preceding paragraph are to transfer foreign exchange capital abroad, they
shall apply to the SAFEC or its branch offices for the transfer by
debiting the foreign exchange deposit accounts of the enterprises
concerned.
Article 25
An amount not exceeding 50% of their after-tax legitimate net earnings
from wages, etc. may be remitted or taken out of China in foreign
currency by staff members and workers of foreign nationality and those
from the Hong Kong and Macao regions employed by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures.
Article 26
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures which wind up operations in
accordance with legal procedure, shall be responsible for the liquidation,
within the scheduled period, of their outstanding liabilities and taxes
due in China under the joint supervision of the relevant competent
departments and the SAFEC or its branch offices.

Chapter VI Control Relating to Carrying Foreign Exchange, Precious Metals and Payment Instruments in Foreign Currency into and out of China

Article 27
No restriction as to the amount is imposed on the carrying into China of
foreign exchange, precious metals and objects made from them, but
declaration to the Customs is required at the place of entry.
To carry out of China foreign exchange or the foreign exchange previously
brought in shall be permitted by the Customs against certification by the
Bank of China or against the original declaration form filled out at the
time of entry.
To carry out of China precious metals and objects made from them or the
precious metals and objects made from them previously brought in shall be
permitted by the Customs according to the specific circumstances as
prescribed by State regulations or against the original declaration form
filled out at the time of entry.
Article 28
To bring into China Renminbi traveller's cheques, traveller's letters of
credit and other Renminbi payment instruments convertible into foreign
currency shall be permitted by the Customs against the declaration form
filled out at the Customs; and to take the same out of China shall be
permitted by the Customs against certification by the Bank of China or
against the original declaration form filled out at the time of entry.
Article 29
Unless otherwise approved by the SAFEC or its branch offices, it is not
permitted to carry or send out of China by holders or by others or by post
such certificates and deeds held by Chinese residing in China as bonds,
debentures, share certificates issued abroad; title deeds for real estate
abroad; other documents or deeds involving the disposal of creditor's
right, inheritance, real estate or other foreign exchange assets abroad.
Article 30
The carrying or sending out of China of Renminbi instruments, such as
Renminbi cheques, drafts, passbooks and deposit certificates, held by
Chinese or foreign nationals or stateless persons residing in China, is
not permitted, either by holders or by others or by post.

Chapter VII Supplementary Provisions

Article 31
All units and individuals have the right to report any violation of these
Regulations. Rewards shall be given to such units or individuals
according to the merits of the report. Violators shall be penalized by the
SAFEC, its branch offices or by public security organs, or by
administrative departments of industry and commerce, or by the Customs. In
light of the seriousness of the offence, the penalties may take the form
of compulsory exchange of the foreign currency for Renminbi, or fine or
confiscation of the properties or both, or punishment by judicial organs
according to law.
Article 32
The exchange control measures for special economic zones, for frontier
trade and for personal dealings between inhabitants across the border
shall be formulated, in accordance with these Regulations, by the people's
governments of the provinces, autonomous regions and municipalities
directly under the Central Government in the light of actual local
conditions, be submitted to the State Council for approval and be enforced
thereupon.
Article 33
Rules for the implementation of these Regulations shall be formulated by
the SAFEC.
Article 34
These Regulations shall enter into effect on March 1, 1981.



1980年12月18日