卫生部


卫生部关于学习贯彻《国务院关于进一步加强药品管理工作的紧急通知》和《全国加强药品管理工作电话会议》精神的通知
卫生部


（1994年11月3日）


为从根本上扭转药品生产、流通领域有法不依、执法不严的现状，国务院下发了《国务院关于进一步加强药品管理工作的紧急通知》（简称《紧急通知》），并召开了《全国加强药品管理工作电话会议》（简称《电话会议》）。为全面贯彻《紧急通知》和《电话会议》的精神，以及张
文康副部长在《电话会议》发言中提出的各项要求，现就有关问题通知如下：
一、《紧急通知》是党和国家为保证人民用药安全有效做出的重大举措，必须认真地组织学习，领会精神实质，深刻认识其重要性及紧迫性。要根据彭■云国务委员及张文康副部长的讲话要求，结合药品监督管理工作的主要任务，研究制定贯彻落实的具体措施，以加强执行《药品管理
法》的力度。
二、各地要在宣传《紧急通知》和《电话会议》精神的同时，做好《药品管理法》实施10周年的宣传工作，进一步深入宣传《药品管理法》。要利用各种新闻媒介，开展多种形式的宣传活动，普及药品监督管理的法律知识，以提高人民群众及社会各界自觉遵纪守法的法制观念。
三、要进一步贯彻执行《全国人大常委会关于惩治生产、销售伪劣商品犯罪的决定》，深入开展查处假药劣药工作，严厉打击制售假药劣药的犯罪活动。对久拖未决的案件，要尽快予以结案，对典型案例要予以公开曝光。要把打击生产、经营、使用假药劣药的违法活动，作为药品监督
管理工作的重要内容，长期不懈地抓下去。
四、要依法做好药品生产经营企业和医疗单位制剂室换发《许可证》工作，对不符合《紧急通知》要求和法定条件的，一律不予换证。
对已取得《许可证》的药品生产经营企业和医疗单位制剂室要加强监督。凡不符合《紧急通知》要求和法定条件的，要依法予以停产、停业整顿；逾期达不到要求或问题严重的，要吊销其《许可证》。
五、加强对医疗单位配制制剂的监督管理，严格按照卫生部卫药发（1994）第24号《通知》的规定，切实解决目前医疗单位存在的使用未经批准的“药品”和制剂等违反规定的问题，确保人民用药安全有效。
六、要尽快商当地工商行政管理部门，共同对辖区内的药品广告宣传状况进行清理整顿，凡不符合《药品广告管理办法》规定，但已取得批准文号或不按审批内容刊播的药品广告，一律要吊销其药品宣传批准文号，并提请工商行政管理部门对违反规定的单位和有关人员，依法进行查处
。
七、各级卫生行政部门要主动加强与药品生产经营行业主管部门、工商行政管理部门和司法部门的联系，各负其责，互相支持，切实做好药品管理工作。省级卫生行政部门要根据《药品管理法》规定和《紧急通知》的要求，尽快与有关部门研究制定依法治理药品市场，规范药品购销行
为，彻底改变药品生产、经营、使用的混乱状况的实施方案，报省人民政府批准实施。
八、随函转发卫生部张文康副部长《在全国药品管理工作电话会议上的发言》。请各地将学习贯彻《紧急通知》、《电话会议》的计划安排和清查整顿工作进展情况，及时报送我部药政管理局。



1994年11月3日
财政部


关于沿海经济开放区鼓励外商投资减征、免征企业所得税和工商统一税的暂行规定(附英文)
财政部


根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录(第六批)的通知废止


为了有利于辽东半岛、山东半岛、长江、珠江三角洲和闽南厦漳泉三角地区的经济开放区（以下简称沿海经济开放区）扩大对外经济技术交流，吸收外资，引进技术，加速实施沿海经济发展战略，现对外商在沿海经济开放区投资有关减征、免征企业所得税和工商统一税的优惠问题，暂
作如下规定：
一、外商在沿海经济开放区投资开办的生产性企业（以下统称经济开放区企业），凡属技术密集、知识密集型项目，或者外商投资额在3000万美元以上、回收投资时间长的项目，或者属于能源、交通、港口建设的项目，经财政部批准，减按15％的税率征收企业所得税。
对于不具备前款减征条件，但是属于下列行业（包括科研项目）的经济开放区企业，经财政部批准，可以按照税法规定的企业所得税税率打八折计算征税：
1．机械制造、电子工业；
2．冶金、化学、建材工业；
3．轻工、纺织、包装工业；
4．医疗器械、制药工业；
5．农业、林业、牧业、养殖业以及这些行业的加工工业；
6．建筑业。
对沿海经济开放区企业减征、免征企业所得税，应当按照上述优惠税率，根据中外合资经营企业所得税法、外国企业所得税法和《国务院关于鼓励外商投资的规定》所规定的范围，条件和期限执行。
二、对经济开放区企业征收的地方所得税，需要给予减征、免征优惠的，由省、自治区、直辖市人民政府决定。
三、外商在中国境内没有设立机构而有来源于经济开放区的股息、利息、租金、特许权使用费和其它所得，除依法免征所得税的以外，都减按10％的税率征收所得税。其中提供资金、设备的条件优惠，或者转让的技术先进，需要给予更多减征、免征优惠的，由省、自治区、直辖市人
民政府决定。
四、经济开放区企业作为投资进口、追加投资进口的本企业生产用设备、营业用设备、建筑用材料，以及企业自用的交通工具、办公用品，免征工商统一税。
五、经济开放区企业生产的出口产品，除原油、成品油和国家另有规定的以外，免征工商统一税；内销产品，照章征税。
六、经济开放区企业进口的原材料、零配件、元器件、包装物料等，用于生产出口产品部分，免征工商统一税；用于生产内销产品部分，照章征税。
七、在经济开放区企业中工作或者居住的外籍人员，携带进口自用的安家物品和自用的交通工具，凭省辖市及其以上人民政府的主管部门出具的证明文件，在合理数量内免征工商统一税。
八、为了在引进优良品种的同时，利于我国的动植物检疫工作，广东、福建、浙江、江苏、山东可选择一两个海岛（或江心沙地）举办试验农场，对引进的良种、良畜等进行试种、试养。这类试种、试养项目属于科研性质，从获利年度起5年内豁免一切税收。
附件：一、国务院关于扩大沿海经济开放区范围的通知（略）二、长江、珠江三角洲和闽南厦（门）漳（州）泉（州）三角地区经济开放区市、县名单（略）

Interim Provisions of Ministry of Finance of the People's Republicof China Concerning Reduction and Exemption of Enterprise Income Tax andIndustrial Consolidated Tax for the Encouragement of Foreign Investment inChina's Open Coastal Econo
mic Areas

(Promulgated by the Ministry of Finance on June 15, 1988)

Whole document

Interim Provisions of Ministry of Finance of the People's Republic of
China Concerning Reduction and Exemption of Enterprise Income Tax and
Industrial Consolidated Tax for the Encouragement of Foreign Investment in
China's Open Coastal Economic Areas
(Promulgated by the Ministry of Finance on June 15, 1988)
The present set of interim provisions is formulated in respect of
reduction and exemption of enterprise income tax and industrial and
commercial consolidated tax for foreign investors in order to promote the
economic and technological exchange, absorb the foreign investment, import
foreign technology and accelerate economic development in China's open
coastal economic areas, namely the East Liaodong Peninsula, Shandong
Peninsula, Yangtze river delta, Zhujiang river delta and a triangular area
in south Fujian comprising Xiamen, Zhangzhou and Quanzhou. It reads as
follows:
Article 1
Subject to approval by the Ministry of Finance, the productive
enterprises established by foreign investors in China's open coastal
economic areas (hereinafter referred to as open area enterprises) shall
pay their enterprise income tax at a preferential tax rate of 15% if they
satisfy any one of the following conditions:
i) they are technology-intensive or knowledge-intensive enterprises;
ii) the foreign investors have contributed more than US $ 30 million
of investment to the enterprise and is expected to take a long time to
recoup their investment, and
iii) they are engaged in energy, transport and port construction
projects.
Subject to approval by the Ministry of Finance, open area enterprises
engaged in the following lines of business but are not qualified under the
requirements set in the preceding paragraph may pay their enterprise
income tax at a 20% discount:
1. machinery manufacturing, electronic industry;
2. metallurgy, chemical, building materials industry;
3. light industrial products, textiles, packaging industry;
4. medical instrument production, pharmaceutical industry;
5. agriculture, forestry, animal husbandry and aquaculture and their
related processing business, and
6. building industry.
The reduction and exemption of enterprise income tax for open area
enterprises shall be carried out, on the basis of the above-mentioned tax
rate and subject to the scope, conditions and terms stipulated in the
"Provisions of the State Council of the People's Republic of China for the
Encouragement of Foreign Investment", "Income Tax Law of the People's
Republic of China Concerning Joint Ventures with Chinese and Foreign
Investment" and "Foreign Enterprise Income Tax Law".

Article 2
The people's governments of provinces, autonomous regions and
municipalities directly under the State Council are given the authority to
determine the reduction and exemption of the local income tax for open
area enterprises.
Article 3
The dividends, interest, rentals and royalties and other income
derived from China by foreign investors, where they have not established
an establishment, are subject to income tax at a reduced tax rate of 10%
unless such income has already been subject to income tax exemption by
law. The people's governments of provinces, autonomous regions and
municipalities directly under the State Council can grant more preferences
to the foreign investors regarding tax reduction and exemption if the
foreign investors can provide capital and equipment on favorable terms, or
transfer advanced technology to China.
Article 4
The production equipment, operational facilities, construction
materials and means of transport, office equipment imported by open area
enterprises as part of their initial investment or new investment shall
not be subject to industrial and commercial consolidated tax.
Article 5
Apart from crude oil, finished oil products and those products
according to other State's regulations, exports produced by open area
enterprises are not subject to industrial and commercial consolidated tax
but those products which are to be sold in the domestic markets will have
to pay the said tax according to the provisions.
Article 6
The raw materials and processed materials, parts and components and
packing materials imported by open area enterprises and used in the
manufacturing of export products are not subject to industrial and
commercial consolidated tax but those used in the manufacturing of
products which are to be sold in the domestic markets are subject to the
said tax according to the provisions.
Article 7
The household articles and transport vehicles carried by the foreign
workers who work for or reside in an open area enterprise shall not be
subject to industrial and commercial consolidated tax. However, the
foreign workers must be able to present a certificate issued by a
municipal government (directly subordinated under a provincial government)
or a higher level authority regarding the exemption and the amount of
articles (vehicles) they carried into the country must be within a
reasonable limit.

Article 8
In order to facilitate quarantine work on imported plants and animals,
experimental farms may be set up in the one or two islands of Guangdong,
Zhejiang, Fujian, Jiangsu or Shandong so that the imported fine strains
(breeds) of plants or animals can be tested and cultivated. Since these
experimental farms are of the nature of research and development projects
they shall not be subject to all kinds of tax for five years starting from
their first profit-making year.



1988年6月15日