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　　现印发《吉林省人民政府关于鼓励外商投资政策的规定》，请认真贯彻执行。

二00二年十一月二十七日

吉林省人民政府关于鼓励外商投资政策的规定

　　第一条　为进一步扩大对外开放，更加积极、合理、有效地吸引和利用外资，促进我省经济和社会发展，根据国家有关法律、法规和政策，结合我省的实际情况，制定本规定。

　　第二条　凡外国投资者在本省行政区域内投资兴办的中外合资经营企业、中外合作经营企业、外商独资企业（以下统称外商投资企业），除享受国家规定的优惠政策外，同时享受本规定中的优惠待遇。

　　第三条　依据国家有关外商投资的产业政策和我省国民经济与社会发展中长期规划，鼓励外商向下述领域投资：

　　（一）农、牧、渔业。重点是粮食深加工、畜禽养殖和加工、农业资源的综合开发及适用新技术的推广应用、良种繁殖、水利灌溉等。

　　（二）重点产业。主要是汽车、石油化工产业。包括汽车及零部件制造和汽车电子元器件生产，精细化工及乙烯下游深加工产品；以及食品、医药、电子工业及其新产品、新技术的开发。

　　（三）原材料及其加工工业。重点是化纤、新型建筑材料、林木营造及林木良种引进、药用植物种植、造纸、节能型冶金产品的开发和规模经营。

　　（四）高新技术产业。重点是新材料、生物制药及中药现代化、信息技术、计算机软件开发、先进制造技术和新能源开发。

　　（五）能源、交通等基础产业和基础设施。重点是风力发电站建设与经营，公路、独立桥梁、隧道及机场建设与经营。

　　（六）城市公用设施和住宅。重点是城市供水、供气、供热，污水、垃圾处理设施和城市交通设施及中低收入居民住宅建设。

　　（七）资源开发利用和环境保护。重点是原油、天然气、非金属矿产勘探开发、资源和再生资源的开发与综合利用、环境污染的综合治理、绿色环保产业及产品、有机食品生产加工产业及技术等。

　　（八）现有企业的技术改造。重点是国有企业的嫁接改造。利用外资引进先进技术、开发新产品，提高产品质量和档次，提高管理水平，降低能源和原材料消耗。

　　第四条　鼓励外商投资第三产业。积极争取国家支持，为外商在我省兴办金融、保险、商贸和旅游等企业创造条件。

　　第五条　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的所得应缴纳的企业所得税，税率为30%；地方所得税，税率为3%.

　　第六条　在我省设立的国家级开发区、省级开发区及珲春出口加工区分别享受国务院和省政府赋予的各项经济和行政管理权限，享受国家和省赋予的各项优惠政策；珲春出口加工区内的外商投资企业，还同时享受珲春边境经济合作区的各项优惠政策。经省有关部门授权，各开发区管委会及珲春出口加工区管委会可审批3000万美元以下的外商投资项目，并代发批准证书。

　　第七条　在国家级经济技术开发区设立的生产性外商投资企业及在国家级高新技术产业开发区设立的被有资格认定高新技术企业的部门和开发区管委会认定为高新技术企业的外商投资企业，减按15%的税率征收企业所得税。设在长春市和珲春市的生产性外商投资企业减按24%税率征收企业所得税。其中，属于技术密集、知识密集型的项目，外商投资在3000万美元以上且回收投资时间长的项目，能源、交通、港口建设项目，报财政部、国家税务总局批准后，减按15%税率征收企业所得税。

　　第八条　对生产性外商投资企业，经营期在10年以上的，从开始获利年度起，第1年和第2年免征企业所得税，第3年至第5年减半征收企业所得税。

　　对国家鼓励类外商投资企业，在现行税收优惠政策执行期满后的3年内，可以减按15%的税率征收企业所得税。

　　从事农业、林业、牧业的外商投资企业享受的减免税政策期满后，经企业申请、国家税务总局批准，在以后的10年内可继续按应纳税额减征15%至30%的企业所得税。

　　外商投资企业技术开发费比上年增长10%以上（含10%）的，经税务机关批准，允许再按技术开发费实际发生额的50%抵扣当年度的应纳税所得额。外国企业在我省设立的机构、场所，从事生产经营活动所发生的技术开发费，可以比照执行。

　　外商投资企业在投资总额内购买的国产设备，对2002年4月1日以前批准的符合旧的《外商投资产业指导目录》（1997年12月31日国家计委、国家经贸委和外经贸部发布）确定为鼓励类、限制乙类的外商投资项目，以及符合新的《外商投资产业指导目录》（2002年3月21日国家计委、国家经贸委和外经贸部发布）确定为鼓励类的外商投资项目，其购买国产设备投资的40%可从购置设备当年比前一年新增的企业所得税中抵免。在我省设立机构、场所，从事生产经营活动的外国企业可以比照执行。

　　外商投资举办的先进技术企业，依照税法规定免征、减征企业所得税期满后仍为先进技术企业的，可按税法规定的税率延长3年减半征收企业所得税。

　　第九条　外商投资举办的产品出口企业，在依照税法规定免征、减征企业所得税期满后，凡当年产品出口额达到当年企业全部产品销售额70%以上的，可按照税法规定的税率减半征收企业所得税。已按15%税率缴纳企业所得税的产品出口企业，符合上述条件的，按10%的税率征收企业所得税。

　　第十条　外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于5年的，经税务机关批准，退还其再投资部分已缴纳所得税的40%税款。

　　第十一条　外商投资企业和外国企业设立的从事生产、经营的机构、场所发生年度亏损，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过5年。

　　第十二条　凡经营期10年以上的生产性外商投资企业，其地方所得税从开始获利年度起免征10年。在地方所得税免征期满后，对当年产品出口额达到当年企业全部产品销售额50%以上的，免征当年地方所得税。

　　属于省鼓励兴办的外商投资企业，在地方所得税免征期满后纳税确有困难的，减半征收企业地方所得税5年。

　　凡是国家给予减免企业所得税优惠待遇的，均同时减免地方所得税。

　　第十三条　鼓励外商以多种形式与我省现有内资企业进行嫁接改造：

　　（一）除国家有明文规定必须由中方控股的行业外，允许外商在我省合资企业中控股。

　　（二）凡是利用外资改造现有内资企业的技改项目，中方企业除厂房、设备等实物外，注册资金不足的，在自筹30%至50%的前提下，有关政府部门和金融单位给予支持。

　　（三）经省政府有关部门确认的利用外资嫁接改造现有内资企业的重点项目，有关政府部门和金融单位在生产要素配置及流动资金贷款等方面予以重点扶持，并享受国家及省技术改造的有关优惠政策。

　　第十四条　鼓励国内其他省、市、自治区的现有外商投资企业到我省再投资，凡外资比例达到25%以上并办理相应法定手续（即变更工商营业执照、税务登记等）后，可享受外商投资企业待遇。

　　第十五条　鼓励外商和国内其他省、市、自治区的现有外商投资企业根据国家有关政策到我省承包、租赁、经营管理我省现有内资企业和购买我省现有内资企业产权、股权。承包、租赁、经营管理我省内资企业的，享受内资企业的有关优惠政策；购买我省内资企业产权和股权，凡出资额达到该企业注册资本25%以上并办理法定手续的，企业可以变为中外合资企业或外资企业，享受外商投资企业优惠政策。

　　第十六条　外商投资企业和在我省设立机构、场所，从事生产经营的外国公司、企业和其他经济组织，其固定资产的折旧应当采用直线法计算；需要采用其他折旧方法或由于特殊原因需要缩短折旧年限的，可以由企业提出申请，经当地税务机关审核后，逐级上报国家税务总局批准。

　　第十七条　投资额大、回收期长的公路、铁路、港口、机场等外商投资项目，经有关部门批准，可在一定范围内扩大与该项目有关的土地开发和服务经营；经物价、财政部门批准，可在国家政策允许的范围内，适当提高经营收费标准。

　　第十八条　外商独资或中外合资的城市基础设施和公益事业以及国家鼓励投资的能源、交通、水利等外商投资项目的建设用地，符合国家法定划拨范围的，经依法批准，可采取划拨方式取得国有土地使用权。

　　第十九条　属于鼓励外商投资领域内的外商投资项目，凡以出让方式取得国有土地使用权的，"十五"期间，可以暂缓缴纳土地出让金；但在缴纳出让金之前，土地不得被转让、出租和抵押；以租用方式取得国有土地使用权的，"十五"期间可以暂缓缴纳土地租金。外商投资于农、牧、渔业的项目，凡以租用方式取得的生产用地，前5年可以免缴土地租金；第6年至第10年，减半征收；第11年起正常缴纳土地有偿使用的规费。

　　第二十条　外商投资企业所需生产建设用地以及水、电、运输、通讯等生产建设配套条件，各级政府和有关部门优先审批和安排。

　　第二十一条　鼓励并支持符合条件的省内现有外商投资企业进行股份制改制，并在A股和B股市场上市。

　　第二十二条　属于鼓励外商投资领域的外商投资企业，省物价部门可以针对不同行业的不同行政事业性收费项目，采取适当调低收费标准的优惠政策。

　　第二十三条　新办外商投资企业及原有企业增资项目，以其对当地政府财政贡献的大小，由当地政府在一定年限内按所贡献数额的一定比例给予奖励。具体奖励办法按省政府有关规定执行。

　　第二十四条　健全市场和政策法规体系，规范投资行为，保障外商投资企业的合法权益，逐步完善会计师、审计师、评估师、律师事务所等服务机构，为外商投资提供良好的中介与法律服务。

　　第二十五条　省人民政府外经贸主管部门负责全省利用外资的工作，并负责协调解决全省利用外资中的重大问题。

　　第二十六条　本规定中有关政府奖励政策的兑现，由省财政厅会同省外经贸厅及有关部门制定实施细则，并负责组织实施。

　　第二十七条　华侨和香港、澳门、台湾同胞在本省投资，除享受有关优惠待遇外，参照本规定执行。

　　第二十八条　本规定自2003年1月1日起施行。《吉林省人民政府关于鼓励外商投资的若干规定》（吉政发（1996）34号）同时废止，其他有关政策法规与本规定不一致的，按本规定执行。

Regulations of Jilin Provincial¹ People's Government on Encouraging Overseas Investment

　　Article1. These Regulations are formulated² for the purposes of further extending opening to the outside and attracting and using foreign capital with an more active, reasable and efficient way, promoting economy and social development in our province and in accordance with the related laws, regulations and policies of the state and in light of the actual circum stances in our province.

　　Article2. All overseas investors³ invest to establish Chinese-foreign joint⁴ operating ventures, Chinese-foreign cooperative operating ventures, foreign-owned enterprises （hereinafter uniformly referred to as enterprises with overseas investment） in the administrative⁵ divisions of this province shall enjoy （preferential） of these Regulations simultaneously⁶ besides enjoying preferential policies stipulated⁷ by the state.

　　Article3. Foreign merchants shall be encouraged to invest in the following fields according to the state related industrial policies on overseas investment and medium-long planning on national economy and social development of this province.

　　（1）Agriculture, animal husbandry fishery. The emphasis is grain processing, liuestock raising and processing, comprehensive development on agricultural resources and spreading, applying the applied⁸ new technology, fine varieties reproducing and water irrigation ect.

　　（2）Important industries. They are mainly automobile⁹ elements and parts making and production of automobile electronics components¹⁰ and devices, extra fine chemical and vinyl backward position deep processing products; and industries industry and the development on the new products and new technology.

　　（3）Paw material and its processing industries. They are mainly chemical fibre, new construction material, forest building, forest good seed importing, medical plant culture, paper manufacturing, energy-saving metallurgical products development and scaled management.

　　（4）New and Hi-tech industries. They are mainly new material, biologic medicine, Chinese medicine modernization¹¹, information technology, computer software levelpment, advanced manufacturing technology and new energy development.

　　（5）Basic industries and basic facilities such as energy and transportation. They are mainly construction and operation on wind power station the construction and operation on Highway, independent bridges, tunnels and airport.

　　（6）The urban public facilities and residence. They are mainly urban water supply, gas supply, heat supply, sewage and gabbage processing facilities and urban transportation facilities and residence construction of medium and low income inhabitants.

　　（7）Resources development and utilization¹² and environmental protection. They are mainly crude oil, natural gas, nonmetal mineral survey and development, development and comprehensive utilization of resources and regenerated¹³ resources, comprehensive treatment of environmental pollution, green environmental protection industry and products' organic food production and process industry and technology, ect.

　　（8）Technological¹⁴ renovation¹⁵ of present enterprises. They are mainly grafting¹⁷ renovation of state-owned enterprises. Use foreign capital to bring in advanced technology, develop new products, improve products' quality and standard, improve managent level, reduce consumption of energy and raw material.

　　Article4. Encourage foreign trades to make investments on tertiary industry strive for national support and create conditions for foreign traders to establish enterprises such as finance, insurance, commerce and trade and tourism ect. in our province.

　　Article5. As for the enterprises income tax of foreign investment enterprises and organs, places which are set up to participate production and management by the foreign enterprises in Chinese terriotery, the rate of tax is 30%; As for local in come tax, the rate of tax is 3%.

　　Article6. State-level developing areas, province-level developing areas and Hunchun Exporting processing areas, that have been set up in our province, shall respectively enjoy all economic and administrative power limit that has been endowed by the State Council and provincial government, enjoy all preferential rolicies endowed by the state and the province; The foreign trade investment enterprises in Houchun Exporting processing areas shall also enjoy all preferential policies in Hunchun Bording Economic cooperation areas. With the endowment of the related provincial department, the administrative committee in each developing areas and the administrative committee of Hunchun exporting processing areas may examine and approve the foreign trade investment programme whose capital is less than 30 million dollars and may substituably delieve the approval certificate.

　　Article7. The production foreign investment set up in state-level economic and technological developing areas and departments which have been endowed the qualification to be subscribed¹⁸ as new and high-technological enterprises and the foreign investment enterprises which have been subscribed as new and high-technological enterprises by the administrative committees in the development zones, the enterprises income tax shall be levied¹⁹ at rate that has been reduced 15% of the tax. As for production foreign investment enterprises set up in Changchun city and Hunchun city, the enterprises income tax shall be lavyed at a rate that has been reduced 24% of the tax. As for technical-intensive, or knowledge-intensive programmes, programmes that foreign tradesmen invest more than 30 million dollars and time for the payback investment is long, programmes of energy, traffic, seaport²⁰ construction, shall be reported to the Financial Department and State General Taxation²¹ Bureau for approval ,then the enterprises income tax shall be levyed at a rate that has been reduced 15% of the tax.

　　Article8. As for production foreign investment enterprises, whose operation term is more than ten years, from the year when profit is made, the first year and the second year, the enterprise income tax shall be reduced half from the third year to the fifth year.

　　As for foreign investment enterprises encouraged by the state, with three years after the present tax preferential policies have been expire, the enterprise income tax may be collected at a rate that has been reduced 15% of the tax.

　　As for foreign investment enterprises that participate agriculture, forestry²² and animal husbandary after the time for exemption²³ policies on tax is expire, with the application of enterprises and aproval of the State General Taxation Bureau, they may continue to pay enterprises income tax at a rate that has been reduced 15% to 30% of the tax in the following ten years.

　　When the technology development fee of foreign investment enterprises is increased above 10% cincluding 10% than the previous year, with the approval of taxation organs, it I permitted to deduct²⁵ the tax that should be paid that year according to 50% of real amount of technology development fee. The technology development fee of organs and places set up in our province and participating production and management activities of the foreign enterprises, may be performed in light of it.

　　The foreign investment enterprises purchase home-made equipment within the amount of investment sum, as for foreign-invested projects which are verified before April 1,2002 and conform to the previous Guiding Catalogue of Foreign Investment Industry （promulgated²⁶ by the State Planning and Development Commission, the State Economic and Trade Commission and Foreign Economic and Trade Department on December 31,1997） and are specified²⁷ as Encourage class and restricted B class, and foreign-invested projects which conform to new Guiding Catalogve of Foreign Investment Industry （promulgated by the State Planning and Development Commission, the State Economic and Trade Commission and Foreign Economic and Trade Department on March 21,2002） and are specified as Encourage class, 40% of the investment that is used to purchase home-made equipment may be deducted²⁸ from the creased²⁴ enterprise income tax that is newly increased that year of purchasing equipment than the previous year. The foreign enterprises that set up organs and places and participate production and management activities in our province may perform in light of it.

　　As for the advanced technology enterprise set up by the foreign investment, after the time of exemption from tax and reduction of collecting enterprise income tax is expire according to provisions of taxation law the enterprises are still the advanced technology enterprises. Three years may be prolonged to reduce to collect half of enterprise income tax according to the tax rate stipulated by the taxation law.

　　Article9. As for product export enterprises set up by the foreign investment, after the time period when enterprises income taxes are free of collection or reduced to collect is expire according to regulations of collection or reduced to collect is expire according to regulations of taxation law, all those whose total export of product that year reached more than 70% of sales volume of all products of enterprises that year, may be reduced to collect half of enterprise income tax according to the regulations of taxation law. The product export enterprises which have pay enterprise income tax at a tax rate of 15%, whichever conform to the above conditions shall be collected enterprise income tax at a tax rate of 10%.

　　Article10. The foreign investors in foreign investment enterprises shall make a new investment on the very enterprises. The foreign investors in foreign investment enterprises shall use the profits aquired from the enterprises directly to make a new investment on the very enterprises, to increase registered capital or to invest to establish other foreign investment enterprises as capital. Those enterprises whose operation period is less than 5 years, shall be returned 40% of the paid income tax of the reinvestment.

　　Article11. As for the foreign investment enterprises and organs and places that have been set up by the foreign investment enterprises to participate production and management, if an annual loss occurs, may be made up by income of next annual tax. If the income of next annual tax is insufficient²⁹, it may be made up continually year by year, but the time limit is not more than five years.

　　Article12. All operation foreign investment enterprises whose operation period is above ten years, their local income tax shall be exempted³⁰ for ten years since the year when the profit is made. After the time of exempting³¹ local income tax is expire, as for those enterprises whose product export sum of that year reaches above 50% of total product sales sum of that year, the local income tax of that year shall be exempted.

　　As for the foreign investment enterprises which are encouraged to be established by the province, after the time of exempting local income tax is expire and they have difficulty in paying tax, the enterprises local income tax shall be reduced half for five years.

　　Whichever have been granted the preferential treatment of exemption from the enterprise income tax, shall be exempted from local income tax at the same time.

　　Article13. Encourage foreign business to graft¹⁶ and reform the present domestic capital enterprises in our province in many forms. （1）Except for industries whose shares must be held by China, which is prescribed in express provision by state, permit foreign business to hold shares in joint ventures in our province. （2）All those technical transformation³² projects that using foreign capital to reform the present domestic capital enterprises. （3）If the registered capital is insufficient in Chinese enterprises besides material object such as factory building and equipment, the related governmental departments and financial units shall give support on the basis of self-collected 30% to 50%. （4）The important project that using the foreign capital to graft and reform the domestic capital enterprises, which is confirmed by the related departments of provincial government, the related governmental departments and financial units shall give an important support on aspects of allocation of essentials factors of production and loan of mobile fund, and the related preferential policies on state and provincial technical transformation shall be enjoyed.

　　Article14. Encourage the present foreign investment enterprises in other provinces, cities and autonomies in the state to reinvest in our province. When the proportion of foreign capital has reached above 25% and after the corresponding legal procedure （alternation of industry and commerce business licence, taxation registration³³ ect.） have been transacted³⁴, the treatment as foreign investment enterprises may be enjoyed.

　　Article15. Encourage the foreign businessmen and present foreign investment enterprises in other provinces, cities and autonomies to come to our province to contract, rent operate and manage the present domestic capital domestic capital enterprises and purchase property right and stock equity³⁵ of the present domestic capital enterprises in our province according to the related policies of the state. Whichever contract, rent, operate and manage the domestic capital enterprises in our province, shall enjoy the related preferential policies on domestic capital enterprieses. Whichever purchase the property right and stock equity of the domestic capital enterprises, the sum of the investment capital has reached above 25% of the registered capital of the enterprises and legal procedure has been transacted, the enterprises may be changed to Chinese-funded enterprises, enjoy the preferential policies on foreign investment enterprises.

　　Article16. The foreign investment enterprises, foreign corporations, enterprises and other economic organizations, that have set up institutions, places and participated production management, their fixed³⁶ assets depreciation³⁷ shall take straight way to calculate; whichever need to take other depreciation ways or because of special causes need to reduce the depreciation time limit, may apply to the enterprises, after the local taxation organs examine and verify the application , it shall be reported to State General Taxation Bureau for approval.

　　Article17. As for foreign-invested projects such as high ways , railways, seaports³⁸ and airports which need a large amount of investment and a long recovering period, may extend land development and service, management related with the projects in a certain extent with the approval of the related department; may appropriately increase management charge standard within the extent that state policies permit with the approval of departments of price and finance.

　　Article18. As for the wholly foreign-owned or sino-foreign joint urban basic facilities and public service, and construction land used for foreign-invested rojects that are encouraged to invest by the state, such as energy, communication and water conservancy, whichever conform to the state legal allocation extent may take allocation way to aquire the right of using the state-owned land with the approval according to law.

　　Article19. As for foreign-invested projects which belong to fields of ecouraging foreign investment, whichever aquire the right of using state-owned land by way of transfer may defer³⁹ paying transfer fees of land during the period of "Fifteen". But before paying transfer fees of land, the land may not be transferred, rented or mortgaged; whichever aquire the right of using state-owned land by way of renting, may defer paying the rent on land during the period of " Fifteen". As for projects invested by the foreign investment on agriculture, animal husbandary and fishery, whichever may aquire the land for operation by way of renting, the rent on land may be exempted in the first five years. The half of the rent shall be collected from the sixth year to the tenth year. The compensated⁴⁰ fees of using land shall be paid regularly from the 11th year.

　　Article20. The land used for production and construction and supplementary⁴¹ conditions for production and construction including water, electricity, transportation and communication, which are needed in foreign trade investment, shall be examined and approved and be arranged preferentially by the governments at all levels and the related departments.

　　Article21. Encourage and support the existing foreign trade enterprises which conform to certificate in our province to change the shareholding⁴² system, and be listed on A shares and B shares market.

　　Article22. As for foreign trade investments which are in the fields of encouraging foreign trade investment, the provincial price department may take the preferential policy of decreaing charge standard according to different administrative institution charge items of different professions.

　　Article23. As for nwely-founded foreign trade investment enterprises and the programmes of increasing investment on the original enterprises, the local government shall give oward to them acocrding to a certain porportion of the distrution number in a certain time limit. The concrete awarding measures shall be performed according to the related regulations of the provincial government.

　　Article24. Improve market and policy regulation system, regulate investment behaviour, protect legal rights and interests of foreign trade investment enterprises and perfect the service organs such as accountants, auditors⁴³, assessors and law offices, provide a good intermediary and law service for the foreign trade investment.

　　Article25. The competent department of foreign economices and trade of provincial people's government shall be responsible for the work of utilizing⁴⁴ foreign investment of the whole province and be responsible for coordinating⁴⁵ and settling down the important problems on utilizing foreign investment of the whole province.

　　Article26. The provincial financial department together with the provincial foreign trade department and the related departments shall formulated the implementary interims on fulfillment of the related governmental rewarding policy stipulated in these Regulation and be responsible for organizing implementation⁴⁶.

　　Article27. Overseas chinese compatriots of Hongkong, Maca and Taiwan make investment in this province shall refer to these regulations besides enjoying the related preferential treatments.

　　Article28. These Regulations shall be implemented⁴⁷ as of the date of January 1, 2003. Certain provisions of Jilin provincial people's government on encouraging overseas investment shall be repealed⁴⁸ at the same time. When other related policies and regulations are not consistent with these Regulations these regulations shall be implemented

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