广播电影电视部关于对部分影片实行审查、放映分级制度的通知
广播电影电视部
广播电影电视部关于对部分影片实行审查、放映分级制度的通知
1989年3月25日，广播电影电视部
为贯彻落实中共中央中发（1988）14号文件中关于“要建立对影视片的审查定级制度，对中小学生不宜观看的影视作品作出明确规定”的重要指示，保护广大中小学生的身心健康，决定从今年五月一日开始，对部分影片实行分级制度。具体意见如下：
一、实行影片分级制度的指导思想
对部分影片实行分级制度、决不意味着对影片审查标准的改变。无论成人或少年儿童（16周岁以下，含16周岁，下同）观看的影片，其审查均要坚持中央关于社会主义精神文明建设的指导思想和“双百”方针，必须以给广大人民群众、特别是广大青少年和儿童提供丰富、健康的精神食粮为出发点。
在实行分级制度以后，中国儿童电影制片厂和其它从事少儿故事片生产的制片厂，更要高度重视和不断提高少儿影片的思想、艺术质量，以从数量和质量上满足广大少年儿童精神及文化生活的需要。
二、实行影片审查分级制度的具体办法
（一）我部授权的电影审查机构－－电影事业管理局在分别按标准审查国产和进口影片时，要明确划定以下几种“少年儿童不宜观看”（以下简称“少儿不宜”）的影片它们是：
1．凡有强奸、盗窃、吸毒、贩毒、卖淫等情节的影片。
2．凡有容易引起少年儿童恐怖感的暴力、凶杀、打斗情节的影片。
3．凡表现性爱及性行为情节的影片。
4．凡表现社会畸形现象的影片。
（二）凡经部、局审定为“少儿不宜”的进口及国产影片，中影公司在送厂译制、洗印进口影片拷贝或有关制片厂在送审标准拷贝时，均应在片头加印“少儿不宜”的字样，以示与成人片的区别：电影事业管理局在下达影片通过令时，应标明“少儿不宜”字样。
三、放映（播放）“少儿不宜”影片的具体办法
（一）各级电影发行放映公司和一切放映单位，均不许组织少儿专场放映，应利用电影海报，电影和电视宣传广告等多种形式，向观众展示“少儿不宜”的字样。
（二）各级电影发行放映公司不许租供中小学校少儿观看。
（三）凡实行售票放映的放映单位，对少儿一律不售门票，不许少儿入场（售票、入场时需检验学生证或户口本等有关证件）。
（四）不提供农村流动放映队放映。
（五）不得提供电视台播放。
以上暂行办法自1989年5月1日起实施。同时，听取社会各界的意见和反映。一年后再根据实际情况进行适当修改、补充，使之更加完善，并形成行政法规正式下达执行。
国务院关于鼓励外商投资的规定(附英文)
国务院
国务院关于鼓励外商投资的规定(附英文)
1986年10月11日，国务院
第一条 为了改善投资环境，更好地吸收外商投资，引进先进技术，提高产品质量，扩大出口创汇，发展国民经济，特制定本规定。
第二条 国家鼓励外国的公司、企业和其他经济组织或者个人（以下简称外国投资者），在中国境内举办中外合资经营企业、中外合作经营企业和外资企业（以下简称外商投资企业）。国家对下列外商投资企业给予特别优惠：一、产品主要用于出口，年度外汇总收入额减除年度生产经营外汇支出额和外国投资者汇出分得利润所需外汇额以后，外汇有结余的生产型企业（以下简称产品出口企业）；二、外国投资者提供先进技术，从事新产品开发，实现产品升级换代，以增加出口创汇或者替代进口的生产型企业（以下简称先进技术企业）。
第三条 产品出口企业和先进技术企业，除按照国家规定支付或者提取中方职工劳动保险、福利费用和住房补助基金外，免缴国家对职工的各项补贴。
第四条 产品出口企业和先进技术企业的场地使用费，除大城市市区繁华地段外，按下列标准计收：一、开发费和使用费综合计收的地区，为每年每平方米五元至二十元；二、开发费一次性计收或者上述企业自行开发场地的地区，使用费最高为每年每平方米三元。前款规定的费用，地方人民政府可以酌情在一定期限内免收。
第五条 对产品出口企业和先进技术企业优先提供生产经营所需的水、电、运输条件和通信设施，按照当地国营企业收费标准计收费用。
第六条 产品出口企业和先进技术企业在生产和流通过程中需要借贷的短期周转资金，以及其他必需的信贷资金，经中国银行审核后，优先贷放。
第七条 产品出口企业和先进技术企业的外国投资者，将其从企业分得的利润汇出境外时，免缴汇出额的所得税。
第八条 产品出口企业按照国家规定减免企业所得税期满后，凡当年企业出口产品产值达到当年企业产品值70％以上的，可以按照现行税率减半缴纳企业所得税。经济特区和经济技术开发区的以及其他已经按15％的税率缴纳企业所得税的产品出口企业，符合前款条件的，减按10％的税率缴纳企业所得税。
第九条 先进技术企业按照国家规定减免企业所得税期满后，可以延长三年减半缴纳企业所得税。
第十条 外国投资者将其从企业分得的利润，在中国境内再投资举办、扩建产品出口企业或者先进技术企业，经营期不少于五年的，经申请税务机关核准，全部退还其再投资部分已缴纳的企业所得税税款。经营期不足五年撤出该项投资的，应当缴回已退的企业所得税税款。
第十一条 对外商投资企业的出口产品，除原油、成品油和国家另有规定的产品外，免征工商统一税。
第十二条 外商投资企业可以自行组织其产品出口，也可以按照国家规定委托代理出口。属于需要申领出口许可证的产品，按照企业年度出口计划，每半年申领一次许可证。
第十三条 外商投资企业为履行其产品出口合同，需要进口（包括国家限制进口）的机械设备、生产用的车辆、原材料、燃料、散件、零部件、元器件、配套件，不再报请审批，免领进口许可证，由海关实行监管，凭企业合同或者进出口合同验放。前款所述进口料、件，只限于本企业自用，不得在国内市场出售；如用于内销产品，应当按照规定补办进口手续，并照章补税。
第十四条 外商投资企业之间，在外汇管理部门监管下，可以相互调剂外汇余缺。中国银行以及经中国人民银行指定的其他银行，可以对外商投资企业开办现汇抵押业务，贷放人民币资金。
第十五条 各级人民政府和有关主管部门应当保障外商投资企业的自主权，支持外商投资企业按照国际上先进的科学方法管理企业。外商投资企业有权在批准的合同范围内，自行制定生产经营计划，筹措、运用资金，采购生产资料，销售产品；自行确定工资标准、工资形式和奖励、津贴制度。外商投资企业可以根据生产经营需要，自行确定其机构设置和人员编制，聘用或者辞退高级经营管理人员，增加或者辞退职工；可以在当地招聘和招收技术人员、管理人员和工人，被录用人员所在单位应当给予支持，允许流动；对违反规章制度，造成一定后果的职工，可以根据情节轻重，给予不同处分，直至开除。外商投资企业招聘、招收、辞退或者开除职工，应当向当地劳动人事部门备案。
第十六条 各地区、各部门必须执行《国务院关于坚决制止向企业乱摊派的通知》，由省级人民政府制定具体办法，加强监督管理。外商投资企业遇有不合理收费的情况可以拒交；也可以向当地经济委员会直到国家经济委员会申诉。
第十七条 各级人民政府和有关主管部门，应当加强协调工作，提高办事效率，及时审批外商投资企业申报的需要批复和解决的事宜。由国务院主管部门审批的外商投资企业的协议、合同、章程，审批机关必须在收到全部文件之日起三个月以内决定批准或者不批准。
第十八条 本规定所指产品出口企业和先进技术企业，由该企业所在地的对外经济贸易部门会同有关部门根据企业合同确认，并出具证明。产品出口企业的年度出口实绩，如果未能实现企业合同规定的外汇平衡有结余的目标，应当在下一年度内补缴上一年度已经减免的税、费。
第十九条 本规定除明确规定适用于产品出口企业或者先进技术企业的条款外，其他条款适用于所有外商投资企业。本规定施行之日前获准举办的外商投资企业，凡符合本规定的优惠条件的，自施行之日起适用本规定。
第二十条 香港、澳门、台湾的公司、企业和其他经济组织或者个人投资举办的企业，参照本规定执行。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。
PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGNINVESTMENT
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGN
INVESTMENT
(Promulgated on October 11, 1986)
Article 1
These Provisions are formulated in order to improve the investment
environment, facilitate the absorption of foreign investment, introduce
advanced technology, upgrade product quality, expand exports in order to
generate foreign exchange and develop the national economy.
Article 2
The State encourages foreign companies, enterprises and other economic
organizations or individuals (hereinafter referred to as "foreign
investors") to establish Chinese-foreign equity joint ventures, Chinese-
foreign contractual joint ventures and foreign capital enterprises
(hereinafter referred to as "enterprises with foreign investment") within
the territory of China.
The State grants special preferences to the enterprises with foreign
investment listed below:
(1) Production enterprises whose products are mainly for export, which
have a foreign exchange surplus after deducting from their total annual
foreign exchange revenues the annual foreign exchange expenditures
incurred in production and operation and the foreign exchange needed for
the remittance abroad of the profits earned by foreign investors
(hereinafter referred to as "product-for-export enterprises").
(2) Production enterprises possessing advanced technology supplied by
foreign investors which are engaged in developing new products, and
upgrading and replacing products in order to increase foreign exchange
generated by exports or for import substitution (hereinafter referred to
as "technologically advanced enterprises").
Article 3
Product-for-export enterprises and technologically advanced enterprises
shall be exempt from payment of all subsidies to be granted by the State
to staff and workers, except for the payment of or allocation of funds for
labour insurance, welfare costs and housing subsidies for Chinese staff
and workers in accordance with the provisions of the state.
Article 4
The site use fees for product-for-export enterprises and technologically
advanced enterprises, except for those located in busy urban sectors of
large cities, shall be computed and charged according to the following
standards:
(1) five to twenty RMB yuan per square metre per year in areas where the
development fee and the site use fee are computed and charged together;
(2) not more than three RMB yuan per square metre per year in site areas
where the development fee is computed and charged on a one-time basis or
areas which are developed by the above-mentioned enterprises themselves.
Exemptions for specified periods of time from the fees provided in the
foregoing provision may be granted at the discretion of local people's
governments.
Article 5
Product-for-export enterprises and technologically advanced enterprises
shall be given priority in obtaining water, electricity and transportation
services, and communication facilities needed for their production and
operation. Fees shall be computed and charged in accordance with the
standards for local state enterprises.
Article 6
Product-for-export enterprises and technologically advanced enterprises,
after examination by the Bank of China, shall be given priority in
receiving loans for short term revolving funds needed for production and
distribution, as well as for other needed credit.
Article 7
When foreign investors in product-for-export enterprises and
technologically advanced enterprises remit abroad profits realized by them
from such enterprises, the amount remitted shall be exempt from income
tax.
Article 8
After the expiration of the period for the reduction or exemption of
enterprise income tax in accordance with the provisions of the state,
product-for-export enterprises whose value of export products in that year
amounts to 70 per cent or more of the value of their products for that
year, may pay enterprise income tax at a rate reduced by one half of the
current tax rate.
Product-for-export enterprises in the special economic zones and in the
economic and technological development zones and other product-for-export
enterprises that already pay enterprise income tax at a tax rate of 15 per
cent and that comply with the foregoing conditions, may pay enterprise
income tax at a reduced rate of 10 per cent.
Article 9
After the expiration of the period of reduction or exemption of enterprise
income tax in accordance with the provisions of the state, technologically
advanced enterprises may extend for three years the payment of enterprise
income tax at a rate reduced by one half.
Article 10
Foreign investors who reinvest their shares of profits from their
enterprises in order to establish or expand product-for-export enterprises
or technologically advanced enterprises for a period of operation of not
less than five years, after application to and approval by the tax
authorities, shall be refunded the total amount of enterprise income tax
already paid on the reinvested portion. If the investment is withdrawn
before the period of operation reaches five years, the amount of
enterprise income tax refunded shall be repaid.
Article 11
Export products of enterprises with foreign investment, except crude oil,
finished oil and other products subject to special state provisions, shall
be exempt from the consolidated industrial and commercial tax.
Article 12
Enterprises with foreign investment may arrange the export of their
products directly or may also export by consignment to agents in
accordance with state provisions. For products that require an export
license, in accordance with the annual export plan of the enterprises, an
application for export licenses shall be made every six months.
Article 13
Machinery and equipment, vehicles used in production, raw materials, fuel,
bulk parts, spare parts, machine component parts and fittings (including
imports restricted by the state), which enterprises with foreign
investment need to import in order to carry out their export contracts do
not require further applications for examination and approval and are
exempt from the requirement for import licenses. The Customs shall
exercise supervision and control, and shall inspect and release such
imports on the basis of the enterprise contracts or the import-export
contracts.
The imported materials and items mentioned above are restricted to use by
the enterprise itself and may not be sold on the home market. If they are
used as products to be sold on the domestic market, import procedures
shall be gone through in accordance with relevant provisions and duties
shall be paid according to relevant regulations.
Article 14
Under the supervision of the foreign exchange control departments,
enterprises with foreign investment may mutually adjust their foreign
exchange surpluses and deficiencies among themselves.
The Bank of China and other banks designated by the People's Bank of China
may provide cash security services and may grant loans in Renminbi to
enterprises with foreign investment.
Article 15 [*1]
The people's governments at various levels and relevant departments in
charge shall guarantee the right of autonomy of enterprises with foreign
investment and shall support enterprises with foreign investment in
managing themselves in accordance with internationally advanced scientific
methods.
Within the scope of their approved contracts, enterprises with foreign
investment have the right to draw up, of their own accord, production and
operation plans, to raise funds, to use funds, to purchase production
materials and to sell products; and to determine by themselves the wage
levels, the forms of wages and the bonus and allowance system. Enterprises
with foreign investment may, in accordance with their production and
operation requirements, determine by themselves their organizational
structure and personnel system, employ or dismiss senior management
personnel, increase or dismiss staff and workers. They may recruit and
employ technical personnel, managerial personnel and workers in their
locality. The units to which such employed personnel belong should back
the employment and permit the transfer. Staff and workers who violate the
rules and regulations, and thereby cause certain bad consequences may, in
accordance with the seriousness of the case, be given varying sanctions,
up to that of discharge. Enterprises with foreign investment that
recruit, employ, dismiss or discharge staff and workers, shall file a
report with the local labour and personnel department for the record.
Article 16
All regions and departments must implement the "Circular of the State
Council Concerning Firmly Curbing the Indiscriminate Levy of Charges on
Enterprises". The people's governments at the provincial level shall
formulate specific measures and strengthen supervision and administration
in this regard.
Enterprises with foreign investment may refuse to pay indiscriminately
apportioned charges if such cases occur and may also appeal to the local
economic committees up to the State Economic Commission.
Article 17
The people's governments at various levels and relevant departments in
charge shall strengthen the co-ordination of their work, improve
efficiency in handling matters and shall promptly examine and approve
matters reported by enterprises with foreign investment that require
response and resolution. For the agreements, contracts and articles of
association of enterprises with foreign investment to be examined and
approved by the departments in charge under the State Council, the
relevant examination and approval authorities must, within three months
from the date of receipt of all documents, decide to approve or not to
approve them.
Article 18
Product-for-export enterprises and technologically advanced enterprises
mentioned in these Provisions shall be confirmed as such by the foreign
economic relations and trade departments where such enterprises are
located in conjunction with the other relevant departments in accordance
with the enterprise contract, and certificates of confirmation shall be
issued.
If the actual results of the annual exports of a product-for-export
enterprise are unable to hit the target of a surplus in the foreign
exchange balance as set in the enterprise contract, the taxes and fees
which have already been reduced or exempted in the previous year shall be
paid in the following year.
Article 19
These Provisions, except for those articles that are specifically
applicable to product-for-export enterprises, shall be applicable to all
enterprises with foreign investment. These Provisions apply, from the
date of entry into effect, to those enterprises with foreign investment
that obtained approval for establishment before the date of entry into
effect of these Provisions and that qualify for the preferential terms of
these Provisions.
Article 20
For enterprises established with investment by companies, enterprises and
other economic organization or individuals from Hong Kong, Macao, or
Taiwan, matters shall be handled by reference to these Provisions.
Article 21
The Ministry of Foreign Economic Relations and Trade shall be responsible
for interpreting these Provisions.
Article 22
These Provisions shall enter into effect as of the date of promulgation.
Note:
[*1] New provisions have been formulated with regard to this Article which
shall thus be implemented in accordance with the provisions in Opinions
Concerning Further Confirming the Autonomy of Enterprises with Foreign
Investment in the Employment of Their Personnel, formulated by the
Ministry of Labour and Personnel and transmitted by the General Office of
the State Council. - The Editor
