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『标　　题』全国人民代表大会常务委员会关于批准《广东省经济特区条例》的决议(附英文)
『发布单位』全国人大常委会

　　　　附：广东省经济特区条例
　
　　　　　第一章　总　则
　　第一条　为发展对外经济合作和技术交流，促进社会主义现代化建设，在广东省深圳、珠海、汕头三市分别划出一定区域，设置经济特区（以下简称特区）。特区鼓励外国公民、华侨、港澳同胞及其公司、企业（以下简称客商），投资设厂或者与我方合资设厂，兴办企业和其他事业，
并依法保护其资产、应得利润和其他合法权益。
　　第二条　特区内的企业和个人，必须遵守中华人民共和国的法律、法令和有关规定。本条例有特别规定的，按照本条例的规定执行。
　　第三条　设立广东省经济特区管理委员会，代表广东省人民政府对各特区实行统一管理。
　　第四条　特区为客商提供广阔的经营范围，创造良好的经营条件，保证稳定的经营场所。一切在国际经济合作和技术交流中具有积极意义的工业、农业、畜牧业、养殖业、旅游业、住宅和建筑业、高级技术研究制造业，以及客商与我方共同感兴趣的其他行业，都可以投资兴办或者与我
方合资兴办。
　　第五条　特区的土地平整工程和供水、排水、供电、道路、码头、通讯、仓储等各项公共设施，由广东省经济特区管理委员会负责兴建，必要时也可以吸收外资参与兴建。
　　第六条　各特区分别聘请国内外专家和热心我国现代化建设的有关人士组成顾问委员会，作为该特区的咨询机构。
　
　　　　　第二章　注册和经营
　　第七条　客商在特区投资设厂，兴办各项经济事业，应向广东省经济特区管理委员会提出申请，经审核、批准后，发给注册证书和土地使用证书。
　　第八条　客商可在特区内设立的中国银行或者其他经我方批准设立的银行开户，并办理有关外汇事宜。
　　客商的各项保险，可向特区内设立的中国人民保险公司或者其他经我方批准设立的保险公司投保。
　　第九条　特区企业的产品供国际市场销售；其产品如向我国内地销售，须经广东省经济特区管理委员会核准，并办理海关补税手续。
　　第十条　客商在特区内可以独立经营自已的企业，雇用外籍人员担任技术和管理工作。
　　第十一条　客商在特区所办的企业中途停业，应向广东省经济特区管理委员会申报理由，办理停业手续，清理债权债务；停业后，其资产可转让，资金可汇出。
　
　　　　　第三章　优惠办法
　　第十二条　特区的土地为中华人民共和国所有。客商用地，按实际需要提供，其使用年限、使用费数额和缴纳办法，根据不同行业和用途，给予优惠，具体办法另行规定。
　　第十三条　特区企业进口生产所必需的机器设备、零配件、原材料、运输工具和其他生产资料，免征进口税；对必需的生产用品、可以根据具体情况、分别征税或者减免进口税。上述物品进口和特区产品出口时，均应向海关办理申报手续。
　　第十四条　特区企业所得税税率为百分之十五。对在本条例公布后两年内投资兴办的企业，或者投资额达五百万美元以上的企业，或者技术性较高、资金周转期较长的企业，给予特别优惠待遇。
　　第十五条　客商在缴纳企业所得税后所得的合法利润，特区企业的外籍职工、华侨职工、港澳职工在缴纳个人所得税后的工资和其他正当收入，可以按照特区外汇管理办法的规定，通过特区内的中国银行或者其他银行汇出。
　　第十六条　客商将所得利润用于在特区内进行再投资为期五年以上者，可申请减免用于再投资部分的所得税。
　　第十七条　鼓励特区企业采用我国生产的机器设备、原材料和其他物资，其价格可按我国当时同类商品的出口价格给予优惠，以外汇结算。这些产品和物资，可凭售货单位的销售凭证直接运往特区。
　　第十八条　凡来往特区的外籍人员、华侨和港澳同胞，出入境均简化手续，给予方便。
　
　　　　　第四章　劳动管理
　　第十九条　各特区设立劳动服务公司。特区企业雇用中国职员和工人，或者由当地劳动服务公司介绍，或者经广东省经济特区管理委员会同意由客商自行招聘，都由企业考核录用，同职工签订劳动合同。
　　第二十条　特区企业雇用的职工，由该企业按其经营的要求进行管理，必要时可以解雇，其手续按照劳动合同的规定办理。
　　特区企业职工可按照劳动合同规定，向企业提请辞职。
　　第二十一条　特区企业中的中国职工工资水平、工资形式、奖励办法，以及劳动保险、国家对职工的各项补贴，按照广东省经济特区管理委员会的规定，由企业同职工签订合同。
　　第二十二条　特区企业应有必要的劳动保护措施，保证职工在安全、卫生的条件下进行工作。
　
　　　　　第五章　组织管理
　　第二十三条　广东省经济特区管理委员会行使以下职权：
　　１、制订特区发展计划并组织实施；
　　２、审核、批准客商在特区的投资项目；
　　３、办理特区工商登记和土地核配；
　　４、协调设在特区内的银行、保险、税务、海关、边检、邮电等机构的工作关系；
　　５、为特区企业所需的职工提供来源，并保护职工的正当权益；
　　６、举办特区教育、文化、卫生和各项公益事业；
　　７、维护特区治安，依法保护特区内人身和财产不受侵犯。
　　第二十四条　深圳特区由广东省经济特区管理委员会直接经营管理；珠海、汕头特区设立必要的办事机构。
　　第二十五条　为适应特区经济活动的开展，设立广东省经济特区发展公司。公司业务范围：承办资金筹集和信托投资业务；经营或者与客商合资经营特区的有关企业；代理特区客商与内地贸易往来的购销事宜，并提供洽商服务。
　
　　　　　第六章　附　则
　　第二十六条　本条例由广东省人民代表大会通过，并报中华人民共和国全国人民代表大会常务委员会批准后施行。
　
　　　　REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE
　
　　　　　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)

REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE
(Approved for implementation at the 15th Meeting of　the　Standing
Committee of the Fifth National People's Congress on August 26, 1980)
　
　　　　　Contents

Chapter I　　 General Provisions
Chapter II　　Registration and Operation
Chapter III　 Preferential Treatment
Chapter IV　　Labour Management
Chapter V　　 Administrative Organization
Chapter VI　　Supplementary Provisions
　
　　　　　Chapter I General Provisions

Article 1
In order to develop economic　cooperation　and　technical　exchanges　with
foreign countries and to promote the　socialist　modernization　programme,
certain areas shall be delineated respectively　in　the　three　cities　of
Shenzhen, Zhuhai and Shantou in Guangdong Province for　the　establishment
of special economic zones (hereinafter referred to as "special zones").
The special zones shall　encourage　foreign　citizens,　overseas　Chinese,
compatriots from Hongkong and Macao and their　companies　and　enterprises
(hereinafter referred to as "investors") to　open　factories　and　set　up
enterprises and other establishments with their own investment or in joint
ventures with our side, and shall protect their assets,　the　profits　due
them and their other lawful rights and interests in　accordance　with　the
law.
Article 2
Enterprises and individuals in the special zones must abide by　the　laws,
decrees and pertinent provisions of the People's Republic of China.　Where
there are specific provisions in these Regulations, they shall be observed
accordingly.
Article 3
A　Guangdong　Provincial　Committee　for　the　Administration　of　Special
Economic Zones shall be set up to exercise unified administration　of　the
special zones on behalf of the Guangdong Provincial People's Government.
Article 4
The special zones shall provide investors with a wide scope of　operation,
create favourable operating conditions and guarantee them stable　business
sites. Investors may establish, with their　own　investment　or　in　joint
ventures with our side, all projects that have positive　significance　for
international economic　cooperation　and　technical　exchanges,　including
industry, agriculture, animal husbandry, aquaculture, tourism, housing and
construction, and research and manufacture involving high　technology,　as
well as other businesses of common interest to investors and to our side.
Article 5
Land-levelling projects and various public works in the special zones such
as water supply, drainage, power supply,　roads,　wharves,　communications
and warehouses shall be undertaken by the Guangdong　Provincial　Committee
for the Administration of Special Economic Zones. When necessary,　foreign
investment may be used in building these projects.
Article 6
Each of the special zones shall invite Chinese and foreign specialists and
relevant personages　who　are　enthusiastic　about　China's　modernization
programme to form an advisory committee that will serve as a　consultative
body for that special zone.
　
　　　　　Chapter II Registration and Operation

Article 7
Investors　wishing　to　open　factories　or　set　 up　 various　 economic
undertakings in the special zones with their own investment shall apply to
the Guangdong Provincial　Committee　for　the　Administration　of　Special
Economic Zones, which shall issue them registration certificates and　land
use certificates after examination and approval.
Article 8
Investors　may　open　accounts　and　 conduct　 their　 foreign　 exchange
transactions with the Bank of China established in the　special　zones　or
with other banks established there with the approval of the Chinese side.
Investors may take out various kinds of insurance policies at the People's
Insurance Company of China in the special　zones　or　at　other　insurance
companies established there with the approval of the Chinese side.
Article 9
Products of the enterprises in the special zones　shall　be　sold　on　the
international market. If their products are to be sold in the interior　of
China, they must have the approval of the Guangdong　Provincial　Committee
for the Administration of　Special　Economic　Zones　and　go　through　the
procedures for paying customs duties.
Article 10
Investors may operate their enterprises independently in the special zones
and employ foreign personnel for technical and managerial work.
Article 11
If an enterprise established by an investor in the special zones wishes to
terminate operations before its scheduled expiration, it shall report　the
reasons to the Guangdong Provincial Committee for　the　Administration　of
Special Economic Zones,　go　through　termination　procedures　and　settle
claims and debts. After termination　of　operations,　its　assets　may　be
assigned and its funds may be remitted out of China.
　
　　　　　Chapter III Preferential Treatment

Article 12
Land in the special zones is owned by the People's Republic of China.　The
land to be used by investors shall be provided according to actual　needs,
and preferential treatment shall be given with respect to the duration　of
its use, the amount of the use fee and the method of payment according　to
the different　types　of　business　and　uses.　 Provisions　for　specific
measures shall be made separately.
Article 13
The　machinery　and　equipment,　spare　parts,　raw　 and　 semi-processed
materials, means of transportation and other capital goods　necessary　for
production that are imported by enterprises in the special zones shall　be
exempted from import duties. The necessary consumer goods　may　either　be
subjected to import duties or allowed a reduction or exemption　therefrom,
depending on the specific situation of each case. When the above-mentioned
goods are imported or products　of　the　special　zones　are　exported,　a
customs declaration shall be filed.
Article 14
The enterprise income tax rate in the special zones is 15 percent. Special
preferential treatment shall be given to　enterprises　established　within
two years of the promulgation of these Regulations, to enterprises with an
investment US$ 5 million or more,　and　to　enterprises　involving　higher
technology or having a longer period of capital turnover.

Article 15
The　lawful　profit　that　an　investor　receives　after　payment　of　the
enterprise income tax, and the wages and　salaries　and　other　legitimate
earnings that foreign, overseas Chinese and Hongkong and Macao workers and
staff members of an enterprise in the special zones receive after　payment
of the individual income tax, may be remitted abroad through the　Bank　of
China or other　banks　in　the　special　zones,　in　accordance　with　the
provisions of the foreign exchange control measures of the special zones.
Article 16
An investor that reinvests its share of the profit in　the　special　zones
for a period of five years or longer may apply for a reduction　of　or　an
exemption from income tax on the reinvested portion.
Article 17
Enterprises in the special zones shall be encouraged to use machinery　and
equipment, raw and semi-processed materials and other　materials　produced
in China, and preferential prices shall be offered on the basis of China's
current export prices for the same kinds　of　commodities,　using　foreign
exchange to settle accounts. These products and materials may　be　shipped
directly to the special zones with　the　sales　vouchers　of　the　selling
units.
Article 18
Entry and exit procedures shall be simplified and　conveniences　given　to
the foreign personnel, overseas Chinese and compatriots from Hongkong　and
Macao entering and leaving the special zones.
　
　　　　　Chapter IV Labour Management

Article 19
A labour service company shall be set up in each of the special zones.
Chinese staff members and workers to be employed　by　enterprises　in　the
special zones, whether they are recommended by the　local　labour　service
companies or recruited by the investors themselves with the consent of the
Guangdong Provincial Committee for the Administration of Special　Economic
Zones, shall all be tested by the enterprises before employment and labour
contracts shall be signed with the staff members and workers.
Article 20
The staff members and workers employed by enterprises in the special zones
shall　be　managed　by　the　enterprises　according　to　 their　 business
requirements and, when necessary, may be dismissed,　after　going　through
the procedures provided　in　the　labour　contracts.　 Staff　members　and
workers　of　the　enterprises　in　the　special　zones　may　submit　their
resignations to the enterprises in accordance with the provisions　of　the
labour contracts.
Article 21
The wage levels, types of wages, award measures and the　labour　insurance
and various state subsidies for the Chinese staff members and　workers　of
the enterprises in the special zones shall be included　in　the　contracts
signed by the enterprises with the staff members and workers as stipulated
by the Guangdong Provincial Committee for the　Administration　of　Special
Economic Zones.
Article 22
Enterprises in the special zones shall adopt the　necessary　measures　for
labour protection to ensure that staff members and workers　work　in　safe
and hygienic conditions.
　
　　　　　Chapter V Administrative Organization

Article 23
The Guangdong Provincial　Committee　for　the　Administration　of　Special
Economic Zones shall exercise the following functions and powers:
(1) to draw up development plans for the special zones and organize　their
implementation;
(2) to examine and approve the investment projects　of　investors　in　the
special zones;
(3) to handle registration of industrial and　commercial　enterprises　and
land allotment in the special zones;
(4)　to　coordinate　working　relations　among　the　banking,　 insurance,
taxation, Customs, frontier inspection, postal and telecommunications　and
other organizations in the special zones;
(5) to provide the staff members and workers needed by enterprises in　the
special zones and protect the legitimate rights and interests of the staff
members and workers;
(6) to establish educational, cultural, health and various public　welfare
institutions in the special zones; and
(7) to maintain law and　order　in　the　special　zones　and　protect,　in
accordance with the law, the persons and property　in　the　special　zones
against encroachment.
Article 24
The Shenzhen Special　Zone　shall　be　under　the　direct　management　and
administration　 of　 the　 Guangdong　 Provincial　 Committee　 for　 the
Administration of Special Economic Zones.　Necessary offices shall be　set
up in the Zhuhai and Shantou Special Zones.
Article 25
A Guangdong Provincial Special Economic Zones Development Company shall be
set up to suit the expanding economic activities in the special zones. Its
scope of business shall include: undertaking to　raise　funds　and　handle
trust investment　business;　operating,　or　jointing　with　investors　in
operating, relevant enterprises in the special zones; acting as agent　for
investors in the special zones　in　transactions　relating　to　sales　and
purchases in trade with the interior; and providing services for　business
talks.
　
　　　　　Chapter VI Supplementary Provisions

Article 26
These Regulations shall go into effect after they have been adopted by the
People's Congress of Guangdong Province and submitted to and　approved　by
the Standing Committee of the National People's Congress of　the　People's
Republic of China.
　


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