《关于西部大开发若干政策措施的实施意见》（国务院西部开发办 二００一年八月二十八日）

Opinions Concerning the Implementation of Policy Measures for the Western Development

(Western Development Office of the State Council, August 28, 2001)

（十七）积极引导西部地区个体、私营等非公有制经济加快发展，鼓励东、中部企业和个人到西部地区投资。除法律有特殊规定外，凡对外商开放的投资领域，国内各种所有制企业均可进入。鼓励个体、私营等非公有制经济主体以独资、合资、合作、特许权等多种方式进行投资。

(17) Non-public economic entities such as individual and private businesses in western China shall be actively guided to accelerate development, and enterprises in eastern and central China shall be encouraged to invest in the west. Unless otherwise stipulated, all Chinese enterprises, in spite of their ownerships, shall be allowed to invest in regions where foreign investors are allowed. Non-public economic entities such as individual and private businesses shall be encouraged to invest in diverse ways like sole proprietorship, joint venture, cooperation, and franchising.

（二十一）对设在西部地区国家鼓励类的内资企业和外商投资企业，在２００１年至２０１０年期间，减按１５％的税率征收企业所得税。国家鼓励类的内资企业是指以《当前国家重点鼓励发展的产业、产品和技术目录（２０００年修订）》中规定的产业项目为主营业务，其主营业务收入占企业总收入７０％以上的企业。国家鼓励类的外商投资企业是指以《外商投资产业指导目录》中鼓励类项目和《中西部地区外商投资优势产业目录》中规定的产业项目为主营业务，其主营业务收入占企业总收入７０％以上的企业。经省级人民政府批准，民族自治地方的内资企业可以定期减征或免征企业所得税，外商投资企业可以减征或免征地方所得税。中央企业所得税减免的审批权限和程序按现行有关规定执行。

(21) State encouraged domestic-funded and foreign-funded enterprises in western China may enjoy a 15% reduction in corporate income tax from 2001 to 2010. A state encouraged domestic-funded enterprise refers to an enterprise whose main business is included in the Catalogue of Industries, Products and Technologies Particularly Encouraged by the State for Development at Present (Amendment in 2000), with more than 70% total incomes from its main business. A state encouraged foreign-funded enterprise refers to an enterprise whose main business is included in the category “encouraged industries” specified in the Guidance Catalogue of Industries Allowing Foreign Investment, or the Catalog of Priority Industries Allowing Foreign Investment in Central and Western China, with more than 70% total incomes from its main business. Upon the approval of provincial governments, domestic-funded enterprises in autonomous regions may enjoy corporate income tax reduction or exemption periodically, and foreign-funded enterprises may enjoy local income tax reduction or exemption. Income tax reduction and exemption of central enterprises shall be inspected and approved in accordance with current regulations.

（二十五）西部地区内资鼓励类产业、外商投资鼓励类产业的项目在投资总额内进口自用设备，除《国内投资项目不予免税的进口商品目录（２０００年修订）》和《外商投资项目不予免税的进口商品目录》所列商品外，免征关税和进口环节增值税。符合《中西部地区外商投资优势产业目录》的外商投资项目，在投资总额内进口自用设备，免征关税和进口环节增值税，其审批程序按照《国务院关于调整进口设备税收政策的通知》（国发［１９９７］３７号）的规定执行。

(25) To the exclusion of those listed in the Catalogue of Non-Duty-Free Commodities Imported for Domestic-funded Projects (Amendment 2000) and Catalogue of Non-Duty-Free Commodities Imported for Foreign-funded Projects, the import self-used equipment of a state encouraged domestic-funded or foreign-funded project in western China may be exempted from custom duties and value added tax on imports, as long as the value of the equipment is below the project’s total investment. For a foreign-funded project included in the Catalog of Priority Industries Allowing Foreign Investment in Central and Western China, its self-used equipment may be exempted from customs duties and value-added tax on imports after being inspected in line with the Circular of the State Council on Adjustment of Import Equipment Taxation Policies (G. F. [1997] No. 37), as long as the value of the equipment is below the project’s total investment.

（三十八）外商投资西部地区农业、林业、水利、交通、能源、市政公用、环保等基础产业或基础设施建设，矿产、旅游等资源开发，建立技术研究开发中心，享受外商投资鼓励类产业的各项优惠政策。国家将根据各地经济发展情况和条件变化，及时补充、修订《中西部地区外商投资优势产业目录》,及有关措施，扩大西部地区对外开放。

(38) Foreign-funded projects related to basic industries (e.g. agriculture, water conservancy, transportation, energy, municipal public service, and environmental protection), infrastructure construction, resource (e.g. minerals and tourism) development, or the construction of technical R&D centers, may enjoy preferential policies aiming at foreign-funded projects in state encouraged industries. The central government will, according to the changes of regional economic development and investment environments, supplement or amend the Catalog of Priority Industries Allowing Foreign Investment in Central and Western China and other relevant measures in a timely manner, for the purpose of encouraging foreign investment in western China.

（三十九）扩大西部地区服务贸易领域对外开放。将外商对银行、商业零售企业投资的试点扩大到西部地区中心城市（直辖市、省会城市和自治区首府城市）。将中外合资外贸公司的试点扩大到西部地区中心城市，并在中外双方的资格条件上比东部地区适当放宽。我国加入世贸组织后，在法律和有关协议的框架内，优先考虑西部地区外资银行经营人民币业务的要求。对外资保险公司申请到西部地区设立经营机构的给予优先许可，对外商在西部地区设立保险代理公司和合资保险经纪公司予以优先考虑。对西部地区兴办中外合资旅行社，在资质审查与项目审批方面适当放宽标准。按照我国加入世贸组织谈判的承诺和有关规定，允许外国会计公司（事务所）在西部地区兴办中外合作会计师事务所，对于一时不具备设立条件的，允许其在西部地区设立成员所，鼓励现有中外合作会计师事务所在西部地区设立分所。在条件成熟时，可以优先在西部地区兴办中外合作律师事务所。允许设立中外合资合作建筑与相关服务、设计服务企业并允许外商控股，逐步允许在建筑与相关服务、设计服务、工程服务、城市规划服务领域设立外资企业。逐步允许外商在中外合资铁路货运企业、中外合资道路货运企业中控股，在铁路货运、道路货运领域设立外资企业。

(39) More service sectors shall be opened to foreign investors. Pilot foreign-funded banks and retailers shall be established in key cities (municipality, provincial capitals, and autonomous region capitals) in western China. Pilot joint ventures shall also be set up in key cities in western China, with more preferential policies being provided according to the conditions of foreign and Chinese parties involved. As a WTO member, China allows foreign banks to offer RMB-based financial services in China within relevant legal and agreed frameworks, and priority will be given to such projects in western China. Priority will also be given to foreign insurance companies setting branches, agencies, or joint venture broker enterprises in western China. For joint venture travel agencies, less restrict qualification examination and project approval standards shall be applied. In accordance with China’s commitments to WHO and agreed regulations, China allows foreign accounting enterprises (firms) to establish joint venture accounting firms in western China, or member firms in the former possibility does exists temporarily. Existing Sino-foreign cooperative accounting firms shall be encouraged to set branches in western China, and Sino-foreign cooperative law firms shall also be encouraged to be established in western China at the right time. Sino-foreign joint venture and cooperative architecture and design enterprises shall be allowed, and foreign investors shall be allowed to have the control interest. Such fields as architecture and relevant service, design service, engineering service, and urban planning shall be gradually opened to foreign-funded enterprises. Besides, foreign investors shall be gradually allowed to have the control interest in joint venture railway and road transportation enterprises, and the establishment of foreign-funded railway and road transportation enterprises shall also be allowed gradually.

（四十五）进一步放宽西部地区企业对外贸易经营权和经济技术合作经营权的标准。降低西部地区生产企业申请自营进出口经营权的标准，注册资金由３００万元调整到２００万元，科研院所、高新技术企业和机电产品生产企业的注册资金由２００万元调整到１００万元。私营生产企业申请自营进出口经营权的标准，按国有、集体生产企业的条件、标准和办法办理。西部地区外贸企业申请对外劳务经营权的标准，调整为上年进出口总额达到５０００万美元，或出口额达到３０００万美元。在未设立外经窗口公司的地（市），可由该地（市）成立一家国有窗口公司，或指定一家国有外经贸公司申请对外劳务合作经营资格。

(45) Restrictions on the management rights of western enterprises over foreign trade and economic & technological cooperation shall be further loosen. Specifically, the amount of registered capital for western manufacturing enterprises applying for the right to self-manage imports and exports shall be decreased from RMB3 million to RMB2 million, and for scientific research institutions, high-tech enterprises and mechanical and electrical manufacturers, this amount shall be decreased from RMB2 million to RMB1 million. Private enterprises shall be allowed to apply for the right to self-manage imports and exports in line with relevant regulations, standards and methods applying to state-owned and collective-owned manufacturing enterprises. Western foreign trade enterprises with a total export-import volume reaching USD50 million, or a total export volume reaching USD30 million in the last year shall be allowed to apply for the right to manage labor for export. In a prefecture (city) without foreign trade company having the foreign labor cooperation qualification, the local government may set up a state-owned one, or ask a state-owned trade company to apply for the foreign labor cooperation qualification.

（四十六）鼓励西部地区发展优势产品出口。建立有机农产品生产服务体系和质量认证体系，加快有机农业科研成果向生产转化，建设一批无规定疫病区和畜产品出口示范基地，扩大有机农产品、畜产品出口。在符合国家产业政策的前提下，对西部地区出口产品逐步增加主产省（自治区、直辖市）主营生产企业的出口配额比例，鼓励西部地区优势初级矿产品和农副产品向深加工、高附加值方向发展。

(46) Export of competitive products shall be encouraged in western China. Measures like building organic agricultural product manufacturing & service system and quality certification system, accelerating the commercialization of organic agriculture research achievements, and establishing a number of disease free zones and animal product export demonstration bases shall be taken to increase the export of organic agricultural products and animal products. Besides, as long as national industry policies allow, gradually increased export quotas shall be offered to manufacturing enterprises in main agricultural and animal husbandry provinces, autonomous regions and municipality in western China, promoting the transformation from preliminary competitive mineral and agricultural processing to further processing of high value-added products.