国务院


以进养出试行办法(附英文)

1979年3月26日，国务院

为了实现新时期的总任务，把工作的着重点转移到社会主义现代化建设上来，对外贸易要有一个大的发展。要引进新技术，进口成套设备，必须大量地增加出口。各有关部门和各地区，要千方百计地发展出口商品生产，在充分挖掘国内出口货源潜力的同时，积极利用国外原材料和技术，发挥国内生产能力，大力发展以进养出业务，把出口贸易做大做活，增加外汇收入，增强国家的外汇支付能力。
一、以进养出的范围：
（一）进料加工，包括进口全部原材料或主要原材料，加工成品出口；
（二）进口主件或配件，加工装配产品出口，如进口船用主机或船用仪器装配船舶出口；
（三）以国产原材料为主，进口辅助材料，加工成品出口；
（四）进口饲料、肥料、种子、种畜等，养殖、种植农副土特畜产品出口，以及用进口商品，调换国内农副土特产品出口。
二、现在由国内供应出口商品用的原料、材料和辅料，要按现行物资供应渠道继续保证供应，不得减少或中断，凡国内能增加供应的，应减少进口或不进口。实行以进养出后，各部门、各地区现在供应出口的商品，应随着生产的发展，保持出口的正常增长。
三、以进养出的商品，应当是国际市场适销，创汇率合算，产品质量符合出口要求，国内有生产能力，燃料、电力供应有保证。
四、以进养出需要的外汇，纳入国家进口用汇计划，由外贸部统一掌握使用。具体业务主要由各进出口总公司负责组织进行。各省、自治区、直辖市外贸局对以进养出外汇的使用和业务执行情况要进行监督检查。以进养出的商品需要使用银行外汇贷款时，按短期外汇贷款办法办理。对国外商人来料加工的原材料、辅料和其它物资，不论是否互开信用证，只要实际不用外汇支付的，均不应算作以进养出。
五、以进养出的商品，经外贸部门同有关地区或部门协商，纳入国家生产计划和外贸计划，并逐步实行计划单列，材料直拨，定点生产，以销定产。在保证完成国家计划的前提下，如生产尚有潜力，国外有销路，能及时出口的产品，可在计划外增加安排以进养出，由省、自治区、直辖市外贸局负责组织进行，所需外汇由外贸部专门拨给。
六、以进养出的进口物资和出口产品，不参加国内的平衡分配，逐步做到进口物资由外贸公司直拨生产单位，产品由生产单位直供外贸公司收购出口。
七、以进养出的产品，要择优安排生产。工业品要选择条件比较好的工厂定点生产。农副土特产品要因地制宜划片生产。定点和划片都要相对稳定。
八、根据军民结合、平战结合的原则，要积极发挥军工企业的生产潜力，发展以进养出商品的生产。军工企业生产供应出口产品的价格，要与民用企业的出口产品实行同质同价。
九、以进养出的工业品，外贸公司同生产或供货单位，应签订经济合同或协议，规定各自承担的义务。任何一方不按合同或协议执行而造成的损失，要承担经济赔偿的责任。
十、以进养出的农副土特畜产品，在安排进口饲料、肥料、种子、种畜等的同时，外贸公司同生产或供货单位，应商定增加供应出口商品的品种、数量、规格质量和交货时间。
十一、以进养出的工业品，外贸公司同生产或供货单位，要商定供应出口产品的合格率，原材料、辅料的消耗定额和交货时间。对于产品合格率低，质量没有保证，原材料消耗多，生产成本高的生产企业，不要安排以进养出。
十二、以进养出商品的创汇，要逐项进行核算，出口成品创汇率一般应掌握在百分之三十至五十以上。生产技术工艺比较复杂的产品，创汇率要高一些；生产技术工艺比较简单的产品，创汇率可低一些，但最低不得少于百分之三十。
十三、承担以进养出的生产企业（包括国营农场），要努力做到按时、按质、按量完成生产和供货任务。由于生产某些批量小、花色品种复杂、交货期短的出口产品，如果影响企业的正常利润，经外贸部门和有关部门商定，可由外贸公司给予必要的价外补贴。
十四、以进养出所需进口物资的国内人民币作价，原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种，只要国际市场好销，创汇率合算，经过批准，可采用外贸部门代理进口只收手续费，或免征关税、工商税的办法处理。生产、供货单位供应出口的产品，应按外贸进口原辅料实际拨交的价格计算成本。
十五、以进养出商品的外汇留成按国家统一规定的留成办法办理。
各地区、各有关部门及外贸公司、生产企业单位对以进养出的业务活动，要建立专项登记和统计，加强经济核算，保证有关业务凭证、原始记录的完整。
十六、进行以进养出的生产或供货单位，经营好、创汇多，工资、奖金和福利可以多给一些。粗制滥造、克扣进口物资和私分产品的，要追究责任，严肃处理。
十七、对以进养出的生产或供货单位，外货公司应随时提供国外先进产品的样本、样品和技术资料，吸收生产或供货单位的人员参加对外谈判，有计划地组织出国考察和邀请外商进行技术交流。
十八、对以进养出的工作，各地区、各有关部门要加强领导，积极组织进行，并解决生产、供货中存在的问题。生产、供货部门和外贸部门要及时总结经验，推动这项工作不断发展。

TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION

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)
TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION
(Approved and promulgated by the State Council on March 26, 1979)
In order to carry out the general task of the new period and to shift the
focus of the work on to the track of socialist modernization, foreign
trade should be greatly expanded and developed. Exports must be greatly
increased for the purpose of introducing new technology and importing
equipment in complete sets. All departments concerned and all regions
should try their best and use every possible means to develop the
production of export commodities; while tapping fully the domestic
potentials for increasing the sources of export commodities, raw materials
and technology from abroad should be utilized fully so as to bring into
full play the domestic production capacity, to devote major efforts to the
promotion of exports by importation and to expand export trade extensively
and in a flexible way, thus increasing foreign exchange earnings, and
strengthening the country's paying capability in foreign exchange.
1. The scope of promoting exports through importation:
(1) to import materials for processing, including the importation of all
raw and semifinished materials or key raw and semifinished materials, and
to process them into finished products for export;
(2) to import main component parts or fittings, and to process and
assemble them into finished products for export; for example, to import
ships' main engines or instruments for assembling vessels for export;
(3) to mainly use home-produced raw and semifinished materials, and import
auxiliary materials, then to process them into finished products for
export; and (4) to import animal feeds, fertilizers, seeds, and breeding
stocks, and to use them in growing and breeding occupations, then to use
the animal, farm, and side-line products and local specialties for export;
or to exchange imported commodities for home-produced farm and side-line
products and local specialties, and to use them for export.
2. With respect to the raw, semifinished and auxiliary materials now
supplied domestically for the production of export commodities, such
supplies shall be guaranteed through the current supplying channel of
materials and shall not be reduced or cut; the materials which can be
supplied domestically shall not be imported or their importation shall be
reduced. After the implementation of the policy of promoting exports by
imports, various departments and areas, which are at present supplying
commodities for export, shall maintain a normal increase in export with
the development of production.
3. The commodities manufactured under the policy of promoting exports by
importation, shall be marketable on the international market;
profitable in earning foreign exchange; up to the quality standards for
export; and can be manufactured domestically with a guarantee for the
supply of fuels and power.
4. The amount of foreign exchange needed for carrying out the policy of
promoting exports by importation shall be included in the state plan for
the allocation of foreign exchange for imports, which shall be executed
solely by the Ministry of Foreign Trade. The specific business operations
shall be organized by the head offices of various national import and
export corporations. The bureaus of foreign trade of various provinces,
autonomous regions and municipalities directly under the Central
Government shall be responsible for supervising and examining the use of
foreign exchange for promoting exports by importation and the situation of
business operations. Where bank loans in foreign exchange are needed for
commodities for promoting exports by importation, the case shall be
handled in accordance with the measures for granting short-term foreign
exchange loans. With respect to the raw and semifinished materials,
auxiliary materials and other materials supplied by businessmen abroad for
processing on the basis of materials supplied, no matter letters of credit
are mutually opened or not, so long as the payment is not actually
effected in foreign exchange, the aforesaid materials shall not be counted
as the materials used for promoting exports by importation.
5. The commodities for promoting exports by importation shall, after
consultation made by the foreign trade departments with the relevant
regions or departments, be included in the state plans for production and
for foreign trade, and the following principles shall be implemented step
by step; separate plans; direct allocation of materials; production at
designated units and production quota fixed according to sales conditions.
On the condition that the fulfillment of the state plan is guaranteed, if
there still exist production potentials and products marketable on the
international market can be timely exported, then arrangements may be made
for extra exports for promoting exports by importation beyond the plans,
and the foreign trade bureaus of provinces, autonomous regions, or
municipalities directly under the Central Government shall be responsible
for organizing this matter; the foreign exchange needed for the production
shall be allotted specially by the Ministry of Foreign Trade.
6. The materials imported, and the products exported for promoting exports
by importation, shall not be included in the domestic scheme for balanced
distribution; imported materials shall, step by step, be allocated
directly by foreign trade companies to production units, and the products
shall be supplied directly by the production units to foreign trade
companies which shall purchase the products for export.
7. The production of products for promoting exports by importation shall
be arranged on the basis of good quality. For the manufacture of
industrial commodities, only factories with better production conditions
shall be designated specially for the said purpose. With respect to farm
and side-line products and local specialities, the production shall be
developed in the light of local conditions with tracts of land assigned
for the purpose. The aforesaid designation of factories and division of
arable land shall remain relatively stable.
8. In accordance with the principle of "integration of military production
and civil production" and "integration of production in peacetime and that
in wartime", it is imperative to tap the productive potentials of the
military industrial enterprises, and to made full use of these military
industrial enterprises in promoting the production of export commodities
for promoting exports by importation. The prices of export commodities
manufactured by the military industrial enterprises shall be fixed
according to the principle of "same quality, same price" as the export
commodities manufactured by civil enterprises.
9. With respect to industrial commodities for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall conclude and sign an economic contract or agreement, in which
are stipulated their respective obligations. In the event that either of
the two parties fails to execute the said contract or agreement, which
consequently has given rise to economic losses, the violator shall be
liable for compensating for the economic losses.
10. With respect to the farm and side-line products, livestock products
and local specialties for promoting exports by importation, while
arrangements are being made for the importation of animal feeds,
fertilizers, seeds and breeding stocks, the foreign trade company and the
production or supplying unit shall reach an agreement through consultation
concerning the increase of varieties and quantity, the specifications and
quality of the commodities they supply for export, as well as the time for
delivery.
11. With respect to the industrial products for promoting exports by
importation, the foreign trade company and the production or supplying
unit shall reach an agreement through consultation concerning the rate of
quality products for export, the rating for the consumption of raw,
semifinished, and auxiliary materials, and the time for delivery.
Those production enterprises, whose rate of quality products for export is
low, thus unable to guarantee the quality of their products, and whose
consumption of raw and semifinished materials and production costs are
high, are not eligible to be engaged in "promoting exports by
importation".
12. With respect to the earnings of foreign exchange from commodities for
promoting exports by importation, business accounting shall be carried out
item by item, and the rate of foreign exchange earnings from exporting
finished goods should generally be controlled at the rate from 30% to 50%
or higher. The rate of foreign exchange earnings from products that call
for more sophisticated production technology shall be higher, while the
rate of foreign exchange earnings from products that are turned out with
simpler production technology shall be lower, but it shall not be lower
than 30%.
13. Production enterprises (including state-run farms) that engage in
promoting exports by importation shall try their best to fulfil their
production tasks on time with the required quality and quantity and
deliver their goods on schedule. In the event that a production enterprise
undertakes the task of manufacturing a particular item of export product
in small quantity, with complicated designs and varieties and a very short
time limit for delivery, and consequently suffers a loss in its normal
profit earnings, the foreign trade company shall make compensation for
this by giving the production enterprise a necessary subsidy not included
in the calculated purchasing prices after the foreign trade department and
the relevant departments have reached an agreement through consultation.
14. The making of prices in Renminbi within the country for the imported
goods and materials needed for promoting exports by importation shall, in
principle, be handled in accordance with the current measures for making
prices for imported goods. With respect to a few varieties of export goods
included in promoting exports by importation, which, as a consequence of
the high domestic appropriation prices of imported raw and auxiliary
materials or the high profit and tax rates, give rise to great losses in
exporting such finished goods, so long as the aforesaid varieties of goods
sell well on the international market and the rate of earnings in foreign
exchange is acceptable, they may, with approval, be imported through
agency by the foreign trade department and only service fees shall be
charged or Customs duty/consolidated industrial and commercial tax be
exempted from. The products supplied by production or supplying units for
export shall calculate the production costs in accordance with the actual
appropriation price of the said raw and auxiliary materials imported
through the foreign trade channel.
15. With respect to the retention quota of foreign exchange earnings from
the commodities for promoting exports by importation, the case shall be
handled in accordance with the retention measures prescribed uniformly by
the State. With respect to the business activities carried out for
promoting exports by importation, all regions and areas, all departments
concerned, as well as foreign trade companies and production enterprises,
shall set up special register and compile statistics for the said business
activities, strengthen the cost check-up and accounting, and guarantee the
completeness of all business vouchers and original records.
16. With respect to those production or supplying units engaged in
promoting exports by importation, which maintain better business
performance and higher foreign exchange earnings, higher pay, more bonuses
and welfare allowances may be allowed. As to those production or supplying
units which turn out poor quality products, embezzle imported goods and
materials, and plot to share among themselves the products, an
investigation shall be made into their illegal acts, and their cases shall
be dealt with seriously.
17. To the production or supplying units engaged in promoting exports by
importation, the foreign trade companies should, at any time, provide the
aforesaid production or supplying units with specimens and samples of
foreign advanced products as well as relevant technical data, invite the
personnel from the production or supplying units to participate in
business talks with foreign companies or businessmen, organize, according
to plan, study groups to carry out investigations abroad, and invite
foreign businessmen for technical exchange.
18. All regions and areas, and all departments concerned, should
strengthen the leadership of the work concerning the production of export
commodities for promoting exports by importation, enthusiastically
organize the implementation, and solve the problems arising in production
and supply of goods. The production and supplying units and foreign trade
departments should sum up, in good time, their experience so as to push
forward the steady development of this work.


国家税务总局 国家外汇管理局


国家税务总局、国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的公告

国家税务总局 国家外汇管理局公告2013年第40号





为便利对外支付和加强跨境税源管理，现就服务贸易等项目对外支付税务备案有关问题公告如下：

一、境内机构和个人向境外单笔支付等值5万美元以上（不含等值5万美元，下同）下列外汇资金，除本公告第三条规定的情形外，均应向所在地主管国税机关进行税务备案，主管税务机关仅为地税机关的，应向所在地同级国税机关备案：

（一）境外机构或个人从境内获得的包括运输、旅游、通信、建筑安装及劳务承包、保险服务、金融服务、计算机和信息服务、专有权利使用和特许、体育文化和娱乐服务、其他商业服务、政府服务等服务贸易收入；

（二）境外个人在境内的工作报酬，境外机构或个人从境内获得的股息、红利、利润、直接债务利息、担保费以及非资本转移的捐赠、赔偿、税收、偶然性所得等收益和经常转移收入；

（三）境外机构或个人从境内获得的融资租赁租金、不动产的转让收入、股权转让所得以及外国投资者其他合法所得。

外国投资者以境内直接投资合法所得在境内再投资单笔5万美元以上的，应按照本规定进行税务备案。

二、境内机构和个人（以下称备案人）在办理对外支付税务备案时，应向主管国税机关提交加盖公章的合同（协议）或相关交易凭证复印件（外文文本应同时附送中文译本），并填报《服务贸易等项目对外支付税务备案表》（一式三份，以下简称《备案表》，见附件1）。

同一笔合同需要多次对外支付的，备案人须在每次付汇前办理税务备案手续，但只需在首次付汇备案时提交合同（协议）或相关交易凭证复印件。

三、境内机构和个人对外支付下列外汇资金，无需办理和提交《备案表》：

（一）境内机构在境外发生的差旅、会议、商品展销等各项费用；

（二）境内机构在境外代表机构的办公经费，以及境内机构在境外承包工程的工程款；

（三）境内机构发生在境外的进出口贸易佣金、保险费、赔偿款；

（四）进口贸易项下境外机构获得的国际运输费用；

（五）保险项下保费、保险金等相关费用；

（六）从事运输或远洋渔业的境内机构在境外发生的修理、油料、港杂等各项费用；

（七）境内旅行社从事出境旅游业务的团费以及代订、代办的住宿、交通等相关费用；

（八）亚洲开发银行和世界银行集团下属的国际金融公司从我国取得的所得或收入，包括投资合营企业分得的利润和转让股份所得、在华财产（含房产）出租或转让收入以及贷款给我国境内机构取得的利息；

（九）外国政府和国际金融组织向我国提供的外国政府（转）贷款（含外国政府混合（转）贷款）和国际金融组织贷款项下的利息。本项所称国际金融组织是指国际货币基金组织、世界银行集团、国际开发协会、国际农业发展基金组织、欧洲投资银行等；

（十）外汇指定银行或财务公司自身对外融资如境外借款、境外同业拆借、海外代付以及其他债务等项下的利息；

（十一）我国省级以上国家机关对外无偿捐赠援助资金；

（十二）境内证券公司或登记结算公司向境外机构或境外个人支付其依法获得的股息、红利、利息收入及有价证券卖出所得收益；

（十三）境内个人境外留学、旅游、探亲等因私用汇；

（十四）境内机构和个人办理服务贸易、收益和经常转移项下退汇；

（十五）国家规定的其他情形。

四、境外个人办理服务贸易、收益和经常转移项下对外支付，应按照个人外汇管理的相关规定办理。

五、备案人可通过以下方法获取《备案表》：

（一）在主管国税机关办税服务厅窗口领取；

（二）从主管国税机关官方网站下载。

六、备案人提交的资料齐全、《备案表》填写完整的，主管国税机关无须当场进行纳税事项审核，应编制《备案表》流水号，在《备案表》上盖章，1份当场退还备案人，1份留存，1份于次月10日前以邮寄或其他方式传递给备案人主管地税机关。

《备案表》流水号具体格式为：年份（2位）+税务机关代码（6位）+顺序号（6位）。“年份”指公历年度后两位数字，“顺序号”为本年度的自然顺序号。

七、备案人完成税务备案手续后，持主管国税机关盖章的《备案表》，按照外汇管理的规定，到外汇指定银行办理付汇审核手续。

八、主管国税机关或地税机关应自收到《备案表》后15个工作日内，对备案人提交的《备案表》及所附资料进行审查，并可要求备案人进一步提供相关资料。审查的内容包括：

（一）备案信息与实际支付项目是否一致；

（二）对外支付项目是否已按规定缴纳各项税款；

（三）申请享受减免税待遇的，是否符合相关税收法律法规和税收协定（安排）的规定。

九、主管税务机关审查发现对外支付项目未按规定缴纳税款的，应书面告知纳税人或扣缴义务人履行申报纳税或源泉扣缴义务，依法追缴税款，按照税收法律法规的有关规定实施处罚。

十、主管国税机关、地税机关应加强对外支付税务备案事项的管理，及时统计对外支付备案情况及税收征管情况，填写《服务贸易等项目对外支付税务备案情况年度统计表》（见附件2），并于次年1月31日前层报税务总局（国际税务司）。

十一、各级税务部门、外汇管理部门应当密切配合，加强信息交换工作。执行过程中如发现问题，应及时向上级部门反馈。

十二、本公告自2013年9月1日起施行。《国家税务总局 国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》（国税发〔2001〕139号）、《国家税务总局 国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的补充通知》（国税发〔2002〕107号）、《国家税务总局 国家外汇管理局关于境内机构及个人对外支付技术转让费不再提交营业税税务凭证的通知》（国税发〔2005〕28号）、《国家外汇管理局 国家税务总局关于服务贸易等项目对外支付提交税务证明有关问题的通知》（汇发〔2008〕64号）、《国家税务总局关于印发〈服务贸易等项目对外支付出具税务证明管理办法〉的通知》（国税发〔2008〕122号）、《国家外汇管理局关于转发国家税务总局服务贸易等项目对外支付出具税务证明管理办法的通知》（汇发〔2009〕1号）、《国家外汇管理局 国家税务总局关于进一步明确服务贸易等项目对外支付提交税务证明有关问题的通知》（汇发〔2009〕52号）和《国家税务总局关于修改〈服务贸易等项目对外支付出具税务证明申请表〉的公告》（国家税务总局公告2012年第54号）同时废止。

特此公告。

　　

附件：1.服务贸易等项目对外支付税务备案表

　　2.服务贸易等项目对外支付税务备案情况年度统计表



国家税务总局 国家外汇管理局

2013年7月9日





附件1: 服务贸易等项目对外支付税务备案表
http://www.safe.gov.cn/resources/image/0ce4590040774e7b8553e726bedaaa55/1374646599697.pdf?MOD=AJPERES&name=服务贸易等项目对外支付税务备案表.pdf
附件2: 服务贸易等项目对外支付税务备案情况年度统计表
http://www.safe.gov.cn/resources/image/0d7cef8040774e7b8554e726bedaaa55/1374646599732.pdf?MOD=AJPERES&name=服务贸易等项目对外支付税务备案情况年度统计表.pdf