国务院关于进一步对外开放南宁、昆明市及凭祥等五个边境城镇的通

国函（1992）62号
（June 9， 1992）
颁布日期：19920609 　实施日期：19920609 　颁布单位：国务院

　　The State Council has resolved to further open such places as Nanning （city）， Kunming （city）， Pingxiang （city），Dongxing （town）， Wanting （city）， Ruili （county） and Hekou （county）。

　　1. The policies for costal open cities shall be implemented¹ in the cities of Nanning and Kunming.

　　2. The following policies shall be implemented in some cities （or counties or towns）——Pingxiang， Dongxing， Wanting， Ruili， and Hekou：

　　（1） Border trade and economic cooperation with foreign companies shall be carried out in accordance with relevant regulations approved by the State Council. The people's governments of Guangxi Zhuang Autonomous² Region And Yunnan Province within the limit of their authority， may grant certain authority to the governments of the five cities （or counties or towns） concerning the administration of border trade and economic cooperation so that they may have the right to examine and approve some economic contracts concerning border trade， product processing， and labor³ service cooperation without asking a superior department for instructions. The five cities （or counties or towns） may， with the approval of the Ministry⁴ of Foreign Trade and Economic Cooperation， increase the number of companies dealing⁵ with border trade by one or two.

　　（2） The development of processing trades and foreign-exchange-earning agriculture shall be encouraged in these regions. During the Eighth Five-Year Plan period， the five cities （or counties or towns） shall be exempt⁶ from import duties and product taxes （value-added taxes） for imported seeds， seed plants， breeding stocks， fodder⁷， related technical equipment for developing the export of agricultural products， and imported machinery⁸ and other materials for processing and export of agricultural products and for technological⁹ reform of enterprises.

　　（3） Both domestic and foreign investment should be actively¹⁰ absorbed to promote development of the economy. The governments of Guangxi Zhuang Autonomous Region and Yunnan Province， within the limit of their authority， may extend the authority of the governments of the five cities （or counties or towns） to examine and approve foreign-funded projects. Income taxes shall be levied¹¹ on foreign-funded enterprises in the five cities （or counties or towns） at a reduced rate of 24 percent.

　　（4） Investors¹² from neighboring countries may include the means of production or other materials and equipment in the total amount of their investment. These goods may be sold in accordance with the regulations concerned， and the import duties and the consolidated¹³ industrial and commercial tax shall be reduced by half.

　　（5） Qualified¹⁴ cities （or counties or towns） are allowed to establish border economic cooperation zones， and set up export-oriented processing enterprises and relevant tertiaries. The specific scope of border economic cooperation zones shall be examined and approved by the Special Economic Zones Office of the State Council in conjunction with relevant departments. The imported machines， equipment， and other materials， as well as office articles within a reasonable quantity， so long as they are used for infrastructure¹⁵ construction of border economic cooperation zones， shall be exempt from import duties and product taxes （value-added taxes）。 During the Eighth Five-Year Plan period， the newly-earned financial income of the economic cooperation zones should be reserved for the construction of local infrastructure.

　　（6） If the scale of production and export of export-oriented productive enterprises which have links with the inland areas in the border economic cooperation zones reaches a certain volume， they shall be granted the right to import from and export to the neighboring countries with the approval of the Ministry of Foreign Trade and Economic Cooperation. The income taxes of the inland-associated enterprises shall be levied at a reduced rate of 24 percent supposing the profits remain in the locality， but an additional amount of nine percent shall be collected by the region in which the inland investors are if they transfer the profits to inland areas. Until the end of the Eighth Five-Year Plan period， the above-mentioned enterprises shall be exempt from regulation tax on investment orientation¹⁶.

　　（7） The commodities received through barter¹⁷ by inland-associated enterprises and foreign-funded enterprises in the border economic cooperation zones may be sold by enterprises themselves， and import duties and consolidated industrial and commercial tax shall be reduced by half for these commodities. For importing commodities on which the state has placed restrictions¹⁸， the formalities of import examination and approval should be handled in accordance with the relevant regulations of the state.

　　（8） The state shall grant appropriate subsidies¹⁹ to assist construction of customs and other port facilities in these five cities （or counties or towns）。 The specific amount and means of subsidization shall be appraised²⁰ and decided²¹ by the Ministry of Finance.

　　The five cities （or counties or towns） are allowed to collect managerial fees （0.6 yuan/ton） on goods passing through the ports. These fees shall be used for maintenance and construction of the port facilities and cities.

　　（9） Every year during the Eighth Five-Year Plan period， the People's Bank shall allocate²² to Wanting and Ruili 10 million yuan each， and to Pingxiang， Dongxing， and Hekou 20 million yuan each as credit for fixed²³ assets. The seal locations shall be used for the construction of the border cities and the border economic cooperation zones and shall be included in the state's credit and investment plan.

　　（10） From this year to the end of the Eighth Five-Year Plan period， each of the five cities （or counties or towns） shall be allowed to import 30 items of transportation for their own use， which shall be exempt from import duties， value-added taxes and special consumption taxes. These vehicles are to be used only within the local region， and resale or conveyance²⁴ outside is forbidden. This shall be strictly²⁵ supervised by the local customs offices. The authority to check and issue import licences shall be granted to the department of economy and trade of the Guangxi Zhuang Autonomous Region and Yunnan Province.

　　（11） Investment and establishment of overseas enterprises in peripheral²⁶ countries shall be permitted. According to Document No. 13 issued by the State Council in 1991， the projects with a total investment volume below US$ 1 million shall be examined and approved by the Guangxi Zhuang Autonomous Region and Yunnan Province， and licences shall be issued after authority is granted by the Ministry of Foreign Trade and Economic Cooperation.

　　The governments of the Guangxi Zhuang Autonomous Region and the Yunnan Province should reinforce their leading role over the further-opened cities and border towns and help them make overall plans for construction and development. The scale of construction for land development should be suited to the practical conditions of the localities. While expanding opening up and speeding up economic construction， the two regions should strengthen construction of the legal system and socialist²⁷ spiritual civilization， tighten²⁸ macro-control over the economy， take strong measures against crimes such as smuggling²⁹ and narcotics³⁰ trafficking so as to guarantee the security and stability of the borders and the sound development of all undertakings³¹.