中华人民共和国涉外法规汇编 1949-1990 中PDF电子书下载

中卷 627

8.财政税收 627

中华人民共和国工商统一税条例（草案） 627

中华人民共和国个人所得税法 636

中华人民共和国个人所得税法施行细则 638

中华人民共和国外国企业所得税法 641

中华人民共和国外国企业所得税法施行细则 643

全国人民代表大会常务委员会关于修改《中华人民共和国中外合资经营企业所得税法》的决定 649

中华人民共和国中外合资经营企业所得税法 650

中华人民共和国中外合资经营企业所得税法施行细则 652

城市房地产税暂行条例 656

车船使用牌照税暂行条例 658

关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定 661

对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定 665

中华人民共和国注册会计师条例 667

国务院对财政部关于对外国企业常驻代表机构降低核定利润率征税请示的批覆 670

国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定 671

中华人民共和国印花税暂行条例 672

开采海洋石油资源缴纳矿区使用费的规定 676

中外合作开采陆上石油资源缴纳矿区使用费暂行规定 678

关于上海浦东新区鼓励外商投资减征、免征企业所得税和工商统一税的规定 680

9.金融 685

中华人民共和国禁止国家货币出入国境办法 685

中华人民共和国禁止国家货币票据及证券出入国境暂行办法 686

国务院批转中国人民银行关于加强我国对外发售金、银币（章）管理的请示报告的通知 687

中国银行短期外汇贷款办法 688

中华人民共和国外汇管理暂行条例 692

国务院批转国家计委、国家进出口委等部门关于加强外汇兑换券管理工作的报告的通知 696

对个人的外汇管理施行细则 698

审批个人外汇申请施行细则 700

中华人民共和国金银管理条例 701

对侨资企业、外资企业、中外合资经营企业外汇管理施行细则 705

中华人民共和国经济特区外资银行、中外合资银行管理条例 708

违反外汇管理处罚施行细则 712

国务院办公厅转发中国石油化工总公司、对外经济贸易部关于制止沿海地区利用海上加油炒卖外汇活动的请示的通知 715

国务院办公厅转发中国人民保险公司关于发展涉外保险业务增加外汇收入的报告的通知 717

国务院关于中外合资经营企业外汇收支平衡问题的规定 720

中国银行对外商投资企业贷款办法 722

外债统计监测暂行规定 725

金融机构代客户办理即期和远期外汇买卖管理规定 727

国务院关于加强借用国际商业贷款管理的通知 729

境外投资外汇管理办法 731

境外金融机构管理办法 733

上海外资金融机构、中外合资金融机构管理办法 736

出口收汇核销管理办法 742

10.农林 747

中华人民共和国野生动物保护法 747

中华人民共和国进出口动植物检疫条例 752

国务院关于严格保护珍贵稀有野生动物的通令 756

11.海关 761

中华人民共和国海关法 761

中华人民共和国海关船舶吨税暂行办法 769

海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和工商统一税的规定 772

中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定 775

中华人民共和国海关总署关于外国驻中国使馆和使馆人员进出境物品的规定 778

中华人民共和国海关法行政处罚实施细则 780

中华人民共和国进出口关税条例 785

海关对我出国人员进出境行李物品的管理规定 789

中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法 791

12.进出口商品检验 797

中华人民共和国进出口商品检验法 797

国务院办公厅转发国家经委、经贸部、国家商检局关于加强出口商品质量管理工作意见的通知 801

13.物价 807

国务院批转国家物价总局关于出口工业品供应作价几个问题的请示报告的通知 807

14.工商行政管理 813

中华人民共和国商标法 813

中华人民共和国商标法实施细则 817

外国企业常驻代表机构登记管理办法 823

关于申请商标注册要求优先权的暂行规定 825

广告管理条例 826

中华人民共和国企业法人登记管理条例 829

15.技术监督 837

中华人民共和国计量法 837

中华人民共和国计量法实施细则 840

中华人民共和国标准化法 848

中华人民共和国标准化法实施条例 851

国务院关于在我国统一实行法定计量单位的命令 857

工业产品质量责任条例 861

中华人民共和国进口计量器具监督管理办法 866

16.统计 873

中华人民共和国统计法 873

中华人民共和国统计法实施细则 877

17.交通运输 887

全国人民代表大会常务委员会关于批准长江南通港、张家港对外国籍船舶开放的决定 887

中华人民共和国海上交通安全法 888

全国人民代表大会常务委员会关于批准长江南京港对外国籍船舶开放的决定 893

外国籍非军用船舶通过琼州海峡管理规则 894

中华人民共和国对外国籍船舶管理规则 896

中华人民共和国外国籍船舶航行长江水域管理规定 901

国务院关于修改《中华人民共和国外国籍船舶航行长江水域管理规定》的批覆 903

车辆购置附加费征收办法 904

港口建设费征收办法 906

中华人民共和国内河交通安全管理条例 908

中华人民共和国水路运输管理条例 914

中华人民共和国海上交通事故调查处理条例 917

中华人民共和国海上国际集装箱运输管理规定 922

Volume Ⅱ 929

8.Finance and Taxation 929

Regulations of the People’s Republic of China on the Consolidated Industrial and Commercial Tax （Draft） 929

Individual Income Tax Law of the People’s Republic of China 939

Rules for the Implementation of the Individual Income Tax Law of the People’s Republic of China 942

Income Tax Law of the People’s Republic of China for Foreign Enterprises 946

Rules for the Implementation of the Income Tax Law of the People’s Republic of China for Foreign Enterprises 949

Decision of the Standing Committee of the National People’s Congress Regarding Revision of the Income Tax Law of the People’s Republic of China Concerning Chinese-Foreign Equity Joint Ventures 957

Income Tax Law of the People’s Republic of China Concerning Chinese-Foreign Equity Joint Ventures 958

Rules for the Implementation of the Income Tax Law of the People’s Republic of China Concerning Chinese-Foreign Equity Joint Ventures 960

Interim Regulations Concerning Urban Real Estate Tax 965

Interim Regulations Concerning the Vehicle and Vessel Usage License Plate Tax 968

Interim Provisions of the State Council Concerning the Reduction of and Exemption from Enterprise Income Tax and Consolidated Industrial and Commercial Tax in the Special Economic Zones and the Fourteen Coastal Port Cities 973

Interim Provisions Concerning Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on Resident Representative Offices of Foreign Enterprises 978

Regulations of the People’s Republic of China for Certified Public Accountants 980

Reply of the State Council to the Report Submitted by the Ministry of Finance Requesting the Instruction on the Reduction of the Appraised and Specified Rate of Profit for Taxation on the Resident Representative Offices of Foreign Enterprises 984

Interim Provisions of the State Council Concerning the Reduction of Individual Income Tax on Income from Wages and Salaries of Foreign Nationals Who Come to Work in China 986

Interim Regulations of the People’s Republic of China on Stamp Tax 987

Provisions Concerning the Payment of Royalties for the Exploitation of Offshore Petroleum Resources 993

Interim Provisions Concerning the Payment of Royalties for Chinese-Foreign Cooperative Exploitation of Petroleum Resources on Land 995

Provisions Concerning Reduction of and Exemption from Enterprise Income Tax and Consolidated Industrial and Commercial Tax for the Encouragement of Foreign Businessmen to Invest in the Shanghai Pudong New Zone 998

9.Banking 1003

Measures of the People’s Republic of China for Prohibition Against Taking the State Currency into and out of China 1003

Interim Measures of the People’s Republic of China for Prohibition Against Bringing Negotiable Instruments and Securities in the State Currency into and out of China 1004

Circular of the State Council for Approving and Transmitting the Report Submitted by the People’s Bank of China Requesting Instructions on Strengthening the Administration of the Issuance of Gold and Silver Coins （or Badges） for Sales to Foreign Countries 1006

Measures for Providing Short-Term Loans in Foreign Currency by the Bank of China 1008

Interim Regulations on Foreign Exchange Control of the People’s Republic of China 1013

Circular of the State Council for Approving and Transmitting the Report Submitted by the State Planning Commission， the State Import and Export Commission and other Departments on Improving Administration of Foreign Exchange Certificates 1018

Rules for the Implementation Foreign Exchange Control Relating to Individuals 1022

Rules for the Implementation of the Examination and Approval of Applications by Individuals for Foreign Exchange 1024

Regulations of the People’s Republic of China on the Control of Gold and Silver 1026

Rules for the Implementation of Foreign Exchange Control Regulations Relating to Enterprises with Overseas Chinese Capital， Foreign-Capital Enterprises and Chinese-Foreign Equity Joint Ventures 1031

Regulations of the People’s Republic of China for the Administration of Foreign Banks and Chinese-Foreign Joint Banks in the Special Economic Zones 1035

Implementing Rules on Punishment of Violation of Foreign Exchange Control 1040

Circular of the General Office of the State Council for Transmitting the Request Submitted by the China National Petrochemicals Corporation and the Ministry of Foreign Economic Relations and Trade for Instructions on Checking the Activities by Some Units in the Coastal Areas That Take Advantage of Refuelling at Sea to Engage in Illegal Transaction of Foreign Exchange 1044

Circular of the General Office of the State Council for Transmitting the Report Submitted by the People’s Insurance Company of China on Developing Insurance Business Involving Foreign Interests in order to Increase Foreign Exchange Revenue 1047

Provisions of the State Council Concerning the Issue of Balance of Income and Expenditure in 1051

Foreign Exchange of Chinese-Foreign Equity Joint Ventures 1054

Measures of the Bank of China Concerning the Granting of Loans to Enterprises with Foreign Investment 1058

Interim Provisions for Statistics and Supervision of External Debts 1061

Provisions on Administration of Buy and Sale of Spot and Forward Foreign Exchange by Financial Institutes on Clients’ Behalf 1063

Circular of the State Council on Strengthening the Administration of the Obtaining of International Commercial Loans （January 12， 1989）………Procedures for the Administration of the Foreign Exchange Involved in Investment Abroad 1066

Procedures for the Administration of Chinese Financial Institutions Abroad 1069

Measures for the Administration of Foreign-Capital Financial Institutions and Chinese-Foreign Equity Joint Financial Institutions in the Shanghai Municipality 1074

Measures for the Administration of the Collection， Verification and Writing-off of Export Proceeds in Foreign Exchange 1082

10.Agriculture and Forestry 1087

Law of the People’s Republic of China on the Protection of Wildlife 1087

Regulations of the People’s Republic of China on the Quarantine of Imported and Exported Animals and Plants 1093

A Circular Decree of the State Council Concerning Strict Protection of Precious and Rare Wild Animals 1099

11.Customs 1103

Customs Law of the People’s Republic of China 1103

Interim Measures of the Customs of the People’s Republic of China Concerning Vessel Tonnage Dues 1114

Provisions of the General Customs Administration and the Ministry of Finance Concerning the Collection of or Exemption from Customs Duties and Consolidated Industrial and Commercial Taxes on Imports and Exports for the Chinese-Foreign Cooperative Exploitation of Offshore Oil 1118

Provisions of the General Customs Administration of the People’s Republic of China on Control over Goods， Means of Conveyance， Luggage and Postal Articles Entering or Leaving the Special Economic Zones 1121

Provisions of the General Customs Administration of the People’s Republic of China on the Administration of the Import and Export of Articles by Foreign Diplomatic Missions and Their Personnel in China 1124

Rules for the Implementation of Administrative Punishments under the Customs Law of the People’s Republic of China 1127

Regulations of the People’s Republic of China on Import and Export Duties 1134

Provisions of the Customs on the Control of Luggage and Articles Carried by Chinese Personnel Entering and Leaving the Country 1139

Measures of the Customs of the People’s Republic of China Concerning the Administration of the Goods， Means of Transport， and Articles Carried by Individuals to be Brought into or out of the Bonded Area of Outer Gaoqiao in Shanghai 1143

12.Inspection of Import and Export Commodities 1151

Law of the People’s Republic of China on Import and Export Commodity Inspection 1151

Circular of the General Office of the State Council on the Transmission of the Recommendations Submitted by the State Economic Commission， the Ministry of Foreign Economic Relations and Trade， and the State Bureau of Import and Export Commodities Inspection Concerning the Strengthening of Quality Control of Export Commodities 1156

13.Price 1163

Circular of the State Council on Its Approval and Transmission of the Report Submitted by the State Administration for Commodity Prices， Requesting Instructions on Several Problems Concerning the Fixing of the Prices of Industrial Goods Supplied for Export 1163

14.Administration for Industry and Commerce 1171

Trademark Law of the People’s Republic of China 1171

Rules for the Implementation of the Trademark Law of the People’s Republic of China 1177

Measures for Administration of Registration of Resident Office of Foreign Enterprises 1186

Interim Provisions on Claims for Priority in Applying for Registration of Trademarks 1189

Regulations on Control of Advertisements 1190

Regulations of the People’s Republic of China for Controlling the Registration of Enterprises as Legal Persons 1193

15.Technological Control 1203

Metrology Law of the People’s Republic of China 1203

Rules for the Implementation of the Metrology Law of the People’s Republic of China 1208

Standardization Law of the People’s Republic of China 1218

Regulations for the Implementation of the Standardization Law of the People’s Republic of China 1222

Decree of the State Council Concerning the Use of Uniform Legal Measures in the Country 1231

Regulations on Quality Responsibility for Industrial Products 1235

Measures of the People’s Republic of China for the Supervision and Administration of Imported Instruments of Measurement 1241

16.Statistics 1249

Statistics Law of the People’s Republic of China 1249

Rules for the Implementation of the Statistics Law of the People’s Republic of China 1254

17.Communications and Transport 1254

Decision of the Standing Committee of the National People’s Congress Approving the Opening of Port Nantong and Port Zhangjia on the Yangtze River to Vessels of Foreign Nationalities 1267

Maritime Traffic Safety Law of the People’s Republic of China 1268

Decision of the Standing Committee of the National People’s Congress on Approving the Opening of Nanjing Port on the Yangtze River to Foreign Vessels 1274

Rules for the Control of Non-military Vessels of Foreign Nationality Passing Through the Qiongzhou Strait 1275

Rules of the People’s Republic of China Governing Vessels of Foreign Nationality 1277

Provisions of the People’s Republic of China Concerning the Administration of Vessels of Foreign Nationality Navigating in the Waters of the Yangtze River 1284

Official Reply of the State Council Concerning the Amending of the Provisions of the People’s Republic of China Concerning the Administration of Vessels of Foreign Nationality Navigating in the Waters of the Yangtze River 1287

Measures for the Imposition of Surcharges for Purchases of Motor Vehicles 1288

Measures Concerning Collection of Harbour Tolls 1290

Regulations of the People’s Republic of China Concerning the Administration of Traffic Safety on Inland Waters 1293

Regulations of the People’s Republic of China for the Administration of Water Transport 1300

Regulations of the People’s Republic of China on the Investigation and Handling of Maritime Traffic Accidents 1304

Provisions of the People’s Republic of China on the Administration of Maritime International Container Transport 1311