海关总署


海关对我出国人员进出境行李物品的管理规定(附英文)

（一九八九年八月二十八日国务院批准

第一条 为了照顾国家派往国外工作、学习人员（以下简称出国人员）的合理需要，加强对国家限制进口物品的管理，特制定本规定。
第二条 出国人员进出境携带的行李物品以自用合理数量为限。出国人员进境时携带的行李物品，在本规定附件《出国人员带进物品限量表》（以下简称《限量表》）规定的品种、数量内给予免税。出国人员在外工作、学习每满六个月（180天）的，准予免税带进《限量表》第四、五项物品各一件，最多连续免税四年，其中经援人员和承包劳务人员不受最高连续免税年限限制。临时出国人员在外不满六个月（180天）的，每公历年首次进境准予征税带进《限量表》第四、五项物品各一件。
第三条 本规定所称“长期出国人员”是指因公连续在国外工作、学习一年以上的人员。“经援人员”是指执行政府间对外经济技术等援助协议的长期出国人员。“承包劳务人员”是指经国务院或经贸部批准，有权经营对外承包劳务业务的公司，为执行与外商签订的劳务或承包工程合同，所派出的持因公普通护照的各种工程技术、管理人员及各工种人员。“临时出国人员”是指因公临时派往国外工作、学习不满一年的各类人员。
第四条 长期出国人员，由海关发给《进口免税物品登记证》（以下简称《登记证》）。进境时由长期出国人员本人（包括免验人员）将所带物品填报在《登记证》上，以便海关查验核放。《登记证》的发放范围，由海关从严掌握。
第五条 长期出国人员托出国人员带进《限量表》第四、五项所列物品，海关凭我驻外机构开具的《托带物品证明》和物品所有人的《登记证》登记核放，并计算在本人携带免税物品限量内，超出限量的不准托带进口。
第六条 出国人员在国内指定供应出国人员外汇商品的单位购买物品需持护照，所购物品计算在本人征免税限量内。
第七条 出国人员用个人所得外汇, 为本单位购买的科研、教学专业用品（不包括一般家用电器，如电视机、录音机等），应由司局级以上（含司局级）单位出具证明，经海关核准后免税放行。不属于以上范围的物品，应按规定缴纳进口税。
第八条 出国人员不得接受外籍人、华侨、港澳同胞、台湾同胞委托带进或带出的物品，也不得委托他们带进物品。
第九条 出国人员进出境不得携带国家规定禁止进出境的物品。
第十条 出国人员应遵守本规定及其它有关规定，认真履行海关手续。经海关免税放行的自用物品需出售时，应售给经批准经营外货的国营商业部门。
第十一条 经批准前往香港、澳门地区工作的人员携带进境的物品，也按本规定办理，但不得托带物品进境。
第十二条 本规定自一九八九年九月十日起实施。

附：出国人员带进物品限量表
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| 品 名 | 数 量 |
|----------------------------------|------------------------------------|
|一、食品、衣料、衣着、工艺美术品、| |
| 普通手表和价值人民币二百元 | 限合理数量 |
| （含二百元）以下的其它生活用 | |
| 品 | |
|----------------------------------|------------------------------------|
|二、香烟 | 400支 |
| 或雪茄 | 100支 |
| 或烟丝 | 500克 |
|----------------------------------|------------------------------------|
|三、12度以上酒精饮料 |2瓶（每瓶限0．75升） |
|----------------------------------|------------------------------------|
|四、电视机、洗衣机、电冰箱、照像 | 出国人员：在外每满六个月（180|
| 机、录像机、组合音响、收录音 |天）任选一件免税，最多连续免税四年 |
| 机、摩托车和价值在人民币五百 | |
| 元上、一千元（含一千元）以下 | 经援和承包劳务人员：每满六个月 |
| 的其它生活用品 |（180天）任选一件免税 |
| | 不满六个月的临时出国人员：每公历|
| |年内首次进境任选一件征税 |
|----------------------------------|------------------------------------|
|五、普通电子琴、普通照像机、打字 | 出国人员：在外每满六个月（180|
| 机和价值在人民币二百元以上、 |天）任选一件免税，最多连续免税四年 |
| 五百元（含五百元）以下的其它 | |
| 生活用品 | 经援和承包劳务人员：每满六个月 |
| |（180天）任选一件免税 |
| | 不满六个月的临时出国人员：每公 |
| |历年内首次进境任选一件征税 |
----------------------------------------------------------------------------
注：一、物品价值按到岸价格核定。
二、本表第四、五项所列各种物品一年内同一品种不得重复带进。
三、临时出国人员多次出国在外时间不得累计计算。
(附英文)

PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE AND ARTICLESCARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY

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)
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE AND ARTICLES
CARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
(Approved by the State Council on August 28, 1989 and promulgated
by the General Customs Administration on September 6, 1989)
Article 1
These Provisions are formulated in order to show consideration for the
reasonable needs of the personnel sent abroad by the State to work or
study (hereinafter referred to as "the personnel going abroad"), and to
strengthen the control of articles the importation of which is restricted
by the State.
Article 2
The luggage and articles carried by the personnel entering or leaving the
country shall be restricted to those for personal use and within
reasonable quantities. The personnel going abroad, while entering the
country, shall be given the preferential treatment of exemption from duty
for the luggage and articles they carry along that belong to the varieties
and within the quantities stipulated in the Table of Restricted Quantities
for Articles to be Carried into the Country by the Personnel Going Abroad,
attached to these Provisions as an appendix (hereinafter referred to as
"the Table of Restricted Quantities"). The personnel going abroad, who
have worked or studied abroad, for every 6 months (i.e. 180 days), shall
be permitted to carry into the country duty-free two articles - one
article each from Category 4 and Category 5, as listed in the Table of
Restricted Quantities; the aforesaid personnel going abroad are permitted
to enjoy the said preferential treatment for four successive years at
most. This time limit, however, does not apply to the personnel sent
abroad to carry out an economic-aid program or to fulfil a labour
contract. With respect to personnel temporarily going abroad, who stay
abroad for less than 6 months (i.e. 180 days), they shall be permitted to
carry into the country, after paying the duty, two articles - one article
each from Category 4 and Category 5, as listed in the Table of Restricted
Quantities, when they enter the country for the first time in a year in
terms of the Gregorian calendar.
Article 3
The term "personnel going abroad on a long-term basis", as used in these
Provisions, refers to such personnel who are sent out by the State to work
or study abroad for a period of more than one year. The term "personnel
sent abroad to carry out an economic-and program" refers to such personnel
who are sent to work abroad on a long-term basis to carry out an economic
and technological aid program signed between two governments. The term
"personnel sent abroad to fulfil a labour contract" refers to such
technical, engineering, and administrative personnel who are sent abroad,
holding ordinary passports issued to citizens going abroad on public
business, to fulfil a labour or construction contract, signed with foreign
businessmen by a company vested with the right to manage external
contracting and labour business with the approval of the State Council or
of the Ministry of Foreign Economic Relations and Trade. The term
"personnel temporarily going abroad" refers to various categories of
personnel, who are sent, temporarily, by the State to work abroad or study
for a period of less than one year.
Article 4
With respect to personnel going abroad on a long-term basis, the Customs
shall issue to them "Registration Certificate for Duty-free Imported
Articles" (hereinafter referred to as "the Registration Certificate").
While entering the country, the personnel going abroad on a long-term
basis (including those who are exempted from inspection) shall declare at
the Customs by filling in the Registration Certificate the articles they
carry along, so that the Customs may give clearance after inspection and
verification. The Customs shall strictly control the scope of issuance of
the Registration Certificates.
Article 5
In case the personnel going abroad on a long-term basis ask other
personnel going abroad to carry into the country articles under Categories
4 and 5, as listed in the Table of Restricted Quantities, the Customs
shall give clearance after examining "Certification for Carrying Articles
by Entrustment" issued by a Chinese organ abroad and the Registration
Certificate of owners of the said articles, and the said articles shall be
counted in the restricted quantity of duty-free articles carried into the
country by the owners themselves. Articles that exceed the restricted
quantity are not permitted to be carried into the country by entrustment.
Article 6
In case the personnel going abroad buy articles at a unit in the country
designated by the State to provide the personnel going abroad with goods
paid for in foreign exchange, they shall present their passports, and the
articles bought shall be counted in their restricted quantity of duty-free
articles.
Article 7
In case the personnel going abroad use their own foreign exchange earnings
to buy, for their work-unit, equipment and articles for scientific
research and teaching (not including such general household electrical
appliances as TV sets, tape recorders, etc.), such equipment and articles
shall be exempted from duty and the Customs shall give clearance after it
has examined and verified the certification issued by a government organ
at the department/bureau level or higher. Import duties shall be levied on
articles not belonging to the aforesaid categories in accordance with the
pertinent provisions.
Article 8
The personnel going abroad must not accept articles to be brought into or
out of the country as entrusted by persons of foreign nationalities,
overseas Chinese, and compatriots from Hong Kong, Macao, and Taiwan;
neither shall they entrust the aforesaid people with the carrying of
articles into the country.
Article 9
The personnel going abroad, while entering or leaving the country, must
not carry articles the import and export of which are forbidden by the
State.
Article 10
The personnel going abroad shall comply with these Provisions and other
pertinent provisions, and go through the Customs procedures
conscientiously. In the event that they wish to sell their personal
articles which have been given Customs clearance duty-free, they shall
sell them to a State-run commercial department that is authorized by the
State to handle foreign goods.
Article 11
Personnel who are approved to go to work in the regions of Hong Kong and
Macao shall go through the procedures also in accordance with these
Provisions when they carry articles into the country; but they must not
ask other people to carry articles for them into the country.
Article 12
These Provisions shall go into effect on September 10, 1989.
Appendix:
Table of Restricted Quantities for Articles to Be Carried into the Country
by the Personnel Going Abroad
|============================================|=============================================|
|Name of Articles |Quantity |
|============================================|=============================================|
|1. Foodstuffs, dress materials, garments, | |
| arts and crafts, ordinary watches, and | |
| other articles for daily use which cost |within reasonable quantities |
| RMB 200 yuan or less (including RMB | |
| 200 yuan) | |
|--------------------------------------------|---------------------------------------------|
|2. Cigarettes |400 cigarettes |
| or cigars, |100 cigars |
| or pipe tobacco |500 grams |
|--------------------------------------------|---------------------------------------------|
|3. Alcoholic beverages: |2 bottles, each bottle contains no more |
| with alcoholic content 12% or higher |than 0.75 liter |
|--------------------------------------------|---------------------------------------------|
|4. TV sets, washing machines, refriger- |Personnel going abroad: for every 6 |
| ators, cameras, video cassette |months (180 days), may choose one of |
| recorders, stereo sound systems, radio |them, duty-free, and enjoy this |
| and tape recorders, motorcycles, and |preferential treatment of duty-exemption |
| articles for daily use which cost |for four successive years at most. |
| between RMB 500 - 1,000 (inclusive | |
| yuan |Personnel sent abroad to carry out an |
| |economic-aid program and personnel |
| |sent abroad to fulfil a labour contract: for |
| |every 6 months (180 days), may choose |
| |one of them, duty-free. |
| | |
| |Temporary personnel going abroad: for |
| |less than 6 months, first entry in every |
| |solar year, choose one and pay duty. |
|--------------------------------------------|---------------------------------------------|
|5. Ordinary electronic organs, ordinary |Personnel going abroad: for every 6 |
| cameras, typewriters, and other articles |months (180 days), may choose one of |
| for daily use which cost between RMB |them, duty-free, and enjoy this |
| 200 - 500 (inclusive) yuan |preferential treatment of duty-exemption |
| |for four successive years at most. |
| | |
| |Personnel sent abroad to carry out an |
| |economic-aid program and personnel |
| |sent abroad to fulfil a labour contract: for |
| |every 6 months (180 days), may choose |
| |one of them, duty-free. |
| | |
| |Temporary personnel going abroad: for |
| |less than 6 months, first entry in every |
| |solar year, choose one and pay duty. |
|============================================|=============================================|
Notes:
[*1] The value of the aforesaid articles shall be appraised in accordance
with C.I.F. [*2] None of the articles listed in Category 4 and Category 5
of this Table shall be chosen a second time in the same year.
[*3] In case the temporary personnel are sent abroad many times, their
duration of stay abroad on different occasions shall not be added up to
obtain an accumulative total.


河南省焦作市人民政府


焦作市人民政府令
第25号

　　《焦作市鼓励市外投资者投资优惠办法》已经2003年1月23日市人民政府第70次常务会议审议通过，现予公布，自2003年5月1日起施行。

　　　　　　　　　　　　　　　　　　二OO三年三月二十二日




　　　　　　　焦作市鼓励市外投资者投资优惠办法

　　第一条 为加速地方经济发展，吸引更多的市外投资者到本市投资兴业，根据国家有关法律、法规的规定，结合本市实际，制定本办法。
　　第二条 本办法适用于市外（指本市行政区域以外，不包括国外及港澳台地区）各类公司、企业和其他经济组织或个人（以下简称市外投资者），在本市行政区域内投资兴办的各类项目和企业。
　　欢迎市外投资者以合资、合作、独资、收购、参股、控股、租赁等形式投资本市工业、农业、商贸流通业、交通、能源及环保业、酒店及餐饮服务业、城市基础设施、文化教育卫生事业、旅游景点景区开发、城市房地产业等行业。
　　第三条 市人民政府统一领导和管理市外投资者在本市的投资工作。市发展计划委员会负责指导协调市外投资者在本市投资企业成立前的审批、注册和服务工作，简化投资项目的审批手续。凡需报市审批、注册的项目，由市发展计划委员会牵头，会同各有关部门实施一站式办理。
　　第四条 各级人民政府应当完善基础设施和公共服务设施，优化投资环境，为投资者提供高效优质服务，依法保障投资者的合法权益。
　　第五条 为涵养税源，加快发展壮大企业，对市外投资者在本市独资新办的生产性农业或工业企业，注册资本在50万元以上，经营期在10年以上的，从获利年度起，前2年，由受益地方的财政部门以企业所得税对地方财政的贡献额的全部，用于对该企业的发展扶持；第3年至第7年，按其所得税对地方财政贡献额的50%用于对该企业的发展扶持。
　　第六条 市外投资者以固定资产投资，投资额在300万元以上、新办的商业企业，参照前款规定减半予以扶持。
　　第七条 市外投资者与本市企业以现有企业资产合资合作兴办企业，按市外投资者的出资比例参照第六条规定执行。
　　第八条 市外投资者全额收购本市现有企业，在不改变企业属地管理、合理分流企业人员的前提下，参照第六条规定执行。
　　第九条 市外投资者参股、控股本市现有企业，按其参股、控股比例参照第八条规定执行。
　　第十条 市外投资者的投资所得利润在本市进行再投资，或增加企业注册资本，经营期不少于5年的，经投资者申请，有关部门批准，由受益地方的财政部门拿出其再投资部分已缴纳所得税的地方留成部分全部用于扶持该企业发展；其中再投资开办、扩建产品出口企业或先进技术企业的，由受益地方的财政部门拿出再投资部分已缴纳的全部所得税额，扶持该企业发展，再投资不满5年撤出的，应当缴回相应的扶持资金。
　　第十一条 市外投资者在本市投资兴办企业，可以按出让、划拨、租赁的方式取得土地使用权，其中按出让方式取得土地使用权的，可以依法转让、出租、抵押。
　　第十二条 市外投资者在本市投资兴办生产性农业或工业企业，按照有关规定缴纳土地出让金后，经批准由受益地方的财政部门返还土地出让金的80%，用于扶持该企业发展。
市外投资者凡以出让、租赁形式取得土地使用权的，不再另行缴纳场地使用费；凡符合《划拨供地项目目录》的，经土地行政主管部门批准，可按划拨方式供地。依法以划拨方式取得土地使用权的市外投资工业企业，5年内免缴土地使用租金。
　　第十三条 在本市兴办的市外投资企业，按有关规定缴纳土地使用税、城市维护建设税、教育费附加、市政建设配套费的，经批准，受益地方的财政部门可以拿出已缴纳税费的等额资金用于扶持该企业的发展。
从事教育、文化、科技、医疗等公益性项目的市外投资企业，除享受以上免税规定外，免征耕地占用税。
　　第十四条 在本市兴办的市外投资企业，凡投资额在5000万元以上且经营期在10年以上的，经审核符合国家、省、市有关鼓励政策的，从项目开工建设起5年内先由市人民政府免费提供企业用地，市外投资企业可按合同约定从第6年起逐年分批在5年内还清由市财政部门垫付的相关征地费用。
　　第十五条 除本办法第十四条之规定外，对经济和社会发展具有重大推进作用且投资额超过5000万元的市外投资企业，市人民政府将在不违背国家和省有关法律、法规、政策的前提下，专题研究，一事一议，给予特别优惠。
第十六条 市外投资者在本市高新技术产业开发区内投资兴办企业的，除享受本规定的优惠待遇外，还分别享受国家、省、市对开发区现行的优惠待遇。
　　第十七条 市外投资者除享受本规定的优惠待遇外，还可享受国家鼓励中西部开发和其它有关的优惠待遇。
　　第十八条 本市兴办的市外投资企业，经国家税务总局批准，可以加速固定资产折旧。
　　第十九条 本市兴办的市外投资企业，其技术改造项目符合国家经贸委发布的《当前工商领域固定资产投资重点》或国家经贸委、国家税务总局发布的《当前国家鼓励发展的环保产业设备（产品）目录》的，可享受国产设备投资40％抵免所得税的优惠政策。
　　第二十条 本市兴办的市外投资企业研究开发新产品、新技术、新工艺所发生的各项费用，增长幅度在10％以上的，可再按实际发生额的50％抵扣应税所得额。
　　第二十一条 对市外投资企业实行同等待遇，凡是本市企业能够享受的优惠政策均适用于市外投资企业。除了积极帮助市外投资企业争取享受国家、省优惠政策之外，本市结构调整资金、高新技术产业化贴息基金、科技三项经费、中小企业担保资金等政策性资金以及以后市人民政府出台的鼓励投资、科技开发、环境治理等方面的优惠政策均适用于市外投资企业。
　　第二十二条 禁止任何部门、单位和个人乱检查。凡是到市外投资企业进行有明确法律法规依据的例行检查的部门、单位和个人，必须持有市减负办公室签发的《检查通知书》或法定执法证件，否则企业有权拒绝并举报。
　　第二十三条 禁止任何部门、单位和个人乱收费、乱摊派。对于国家、省、市有关法规政策有明确规定的收费，有关部门应一律按最低标准收取；重大项目，经批准可以全部或部分减免地方应收取的费用。除此之外，严禁任何部门、单位和个人以任何名义向市外投资企业摊派或收取费用。
　　第二十四条 市发展计划委员会负责协调解决市外投资企业在创办、生产、经营过程中所遇到的属于政府职能范围内的各种难点问题，确保其生产经营所需要的基本设施如土地、水、电、气、热、运输和通讯等得到优先安排和及时解决。
　　第二十五条 建立外来投资者投诉中心，公开投诉电话，负责受理、催办和督查投资者投诉的事项。
　　第二十六条 本办法执行中的具体问题由负责招商引资的工作机构解释。
　　第二十七条 本办法自2003年5月1日起施行。