国发（1995）34号
（December 26， 1995）
颁布日期：19951226 　实施日期：19951226 　颁布单位：国务院

Since the Third Plenary Session of the Eleventh Central Committee of the Chinese Communist Party， China has formulated a series of preferential import duty policies in order to promote the development of the national economy. Said policies have played an important role in extending foreign trade， attracting foreign capital and importing advanced technology. Along with the continuous deepening of reform and opening up and the progressive establishment of the socialist market economic structure， contradictions between those policies and international practices and the principle of fair competition in a market economy have become more and more conspicuous. In recent years， the State Council has verified and readjusted some provisions concerning the exemption and reduction of import duties， and has lowered the general level of import duties from 42 percent to 35.9 percent. However， the problems of high duties， too many exemptions and reductions and a low tax base are still prominent. Exemptions and reductions in duties and taxes for a multitude of things have resulted in unfair competition between different areas and enterprises， and are of no advantage in assisting the transformation of the operating mechanisms of state-owned enterprises or in helping the coordinated economic development of different regions. The reform and readjustment of import duty policies must be quickened by further lowering the general level of import duties， canceling excessive and unfair import duty exemptions and reductions， and formulating unified， standard， fair and reasonable import duty policies according to the needs of the socialist market economic structure and international practices， in order that we can participate in international competition and economic cooperation with a more open attitude， and promote the development of the national economy. Related problems are as follows：

1. Lowering the General Level of Import Duties by a Relatively Large Margin

In accordance with the needs of China's national economic development and market demand， and in consideration of the influence on central finance administration and the standing production capacity of domestic industry， China's general level of import duties shall be lowered progressively to the average level of developing countries on the premise of being advantageous to the readjustment of industrial structure and the rationalization of the customs duty structure. For that purpose， China's general level of import duties shall be lowered to 23 percent on April 1， 1996. The detailed program for lowering the duties shall be put forward by the Tariff Policy Commission of the State Council， and shall be promulgated and implemented by the General Administration of Customs after being submitted to and approved by the State Council.

2. Customs Duties and Import-Related Taxes Shall Be Levied at the Statutory Rates on All Imported Equipment and Raw and Processed Materials

（1） Starting from April 1， 1996， customs duties and import related taxes shall be levied at the statutory rates on all equipment and raw and processed materials imported within the total investment amount of newly approved and established foreign-invested enterprises （including Chinese-foreign equity joint ventures， Chinese-foreign contractual joint ventures and foreign-capital enterprises）。 Foreign-invested enterprises approved for establishment before April 1，1996 may， within a specified grace period， continue to enjoy the preferential treatment of exemption from and reduction of customs duties and import-related taxes， namely for equipment and raw and processed materials imported for projects with a total investment of US$ 30，000，000 or more （excluding any investment added after the issue of this Circular） shall be handled in accordance with existing provisions until December 31， 1997； equipment and raw and processed materials imported for projects with a total investment of less than US$ 30，000，000 shall be handled in accordance with existing provisions until December 31， 1996. In the event of failure to complete the implementation within the specified grace period， an application for an extension may be submitted through the Ministry of Foreign Trade and Economic Cooperation. The Ministry of Finance shall， in conjunction with the Ministry of Foreign Trade and Economic Cooperation， the Tariff Policy Commission of the State Council， the State Planning Commission， the State Economic and Trade Commission， the State Administration of Taxation and the General Administration of Customs， offer an opinion after consideration of the application， and submit them to the State Council for approval. The grace period may be extended with the approval of the State Council.

（2） Starting from April 1， 1996， customs duties and import related taxes shall be levied at the statutory rates on all equipment imported for newly approved technological transformation projects. Imported equipment for technological transformation projects which have been incorporated in a startup plan at the national or provincial level before April 1，1996 may， within a specified grace period， continue to enjoy the preferential treatment of exemption from and reduction of customs duties and import-related taxes， namely that equipment imported before December 31， 1996 for energy， communication or metallurgy projects with a total investment of 50，000，000 yuan or more （excluding investment added after the issue of this Circular） or for light industry， textile or electronics projects with a total investment of 30，000，000 yuan or more （excluding the investment added after the issue of this Circular） shall be allowed a 50 percent reduction in duties and taxes； equipment imported before December 31， 1996 for projects in the above two categories for which total investment is less than 50，000，000 or 30，000，000 yuan shall be allowed a 50 percent reduction in duties and taxes. In the event of failure to finish the implementation within the specified grace period， an application for an extension may be submitted to the State Economic and Trade Commission. The Ministry of Finance shall， in conjunction with the State Economic and Trade Commission， the State Planning Commission， the Tariff Policy Commission of the State Council， the State Administration of Taxation and the General Administration of Customs， offer their opinions after consideration of the application and submit them to the State Council for approval. The grace period may be extended with the approval of the State Council.

（3） Starting from April 1， 1996， customs duties and import related taxes shall be levied at the statutory rates on all equipment imported for major construction projects newly approved by the State Council. Imported equipment for major construction projects approved before April 1， 1996 shall be handled in accordance with existing provisions.

（4） Starting from April 1， 1996， customs duties and import related taxes shall be levied at the statutory rates on all goods and materials imported by various special zones and areas （including special economic zones， economic and technology development areas， new and high technology development areas， open coastal cities， coastal economic development zones， frontier open cities， frontier economic cooperation zones， open riparian cities and open inland cities which enjoy the same policies for open coastal cities， state tourist and holiday zones， the Shanghai Pudong New Zone and other various development zones）。 With regard to goods and materials imported by special economic zones and the Shanghai Pudong New Zone （both excluding foreign investment enterprises therein） for their own use， customs duties and import-related taxes shall， according to the quotas approved by the state， be handled in a manner of ``collection first， refunds after''， decreasing year by year for five years （from 1996 to 2000） of transition. Detailed measures shall be put forward by the Ministry of Finance in conjunction with the Tariff Policy Commission of the State Council， the State Planning Commission， the State Economic and Trade Commission， the Special Economic Zones Administrative Office of the State Council， the State Administration of Taxation， the General Administration of Customs and other relevant departments， and be implemented after being approved by the State Council. With regard to the Suzhou Industrial Township established under the agreement reached between the governments of China and Singapore， related affairs shall be handled in accordance with the provisions for special economic zones and the Shanghai Pudong New Zone. As for the Yangpu Economic Development Zone of Hainan Province， the tax administration policies approved by the State Council concerning bonded areas shall remain in force.

（5） Starting from April 1， 1996， the provisions concerning the exemption from and reduction of customs duties and import related taxes for goods imported in barter trade with neighboring countries or for economic and technological projects in cooperation with neighboring countries shall be canceled. Preferential tax policies for frontier trade between inhabitants on either side of the border and petty trade in the border areas shall be formulated separately.

（6） Starting from April 1， 1996， the provisions concerning the exemption from and reduction of customs duties and import related taxes for processing equipment imported for processing or compensation trade projects shall be canceled.

3. Readjusting and Retaining Some Duty and Tax Exemption and Reduction Provisions in Accordance with International Practices and China's Actual Situation

（1） In accordance with the provisions of relevant international conventions and in light of international practices， provisions concerning the exemption or reduction of customs duties and import-related taxes for imported scientific and educational articles， special articles for disabled persons， articles needed by foreign diplomatic missions and relevant international organizations in China or by their personnel and articles presented gratis by foreign governments or international organizations shall be retained and readjusted appropriately.

（2） Provisions already approved by the State Council concerning the relationship between the domestic proportion of cars or video camera recorders and the differential tax rates shall be retained during the Ninth Five-Year Plan period.

（3） Provisions concerning the exemption from and reduction of customs duties and import-related taxes for equipment and materials imported under projects for exploration and exploitation of off-shore petroleum or natural gas shall be retained during the Ninth Five-Year Plan period with appropriate readjustments. With regard to the exploration and exploitation of on-shore petroleum or natural gas in special areas with the approval of the State Council， any necessary equipment or materials which cannot be produced by domestic industry or cannot be satisfied by a domestic equivalent， may be imported with an exemption from customs duties and import-related taxes during the Ninth Five-Year Plan period.

（4） Provisions concerning the reduction of import-related taxes for aircraft imported for civil aviation shall remain in force during the Ninth Five-Year Plan period.

（5） Provisions concerning the exemption from duties for articles imported by Chinese foreign-residence personnel of diplomatic establishments， students studying abroad， visiting scholars， contract workers sent abroad， personnel aiding foreign countries and crews of ocean-going ships for personal use shall remain in force temporarily； personal articles imported by other persons shall be handled in accordance with the unitary provisions of the Customs starting from April， 1996.

（6） Duty-free stores at ports of exit shall be retained. Duty-free stores at ports of entry shall be retained until the Measures of the Customs of the People's Republic of China Concerning the Supervision and Administration of Postal Articles Entering or Leaving the Country and the Provisions of the Customs of the People's Republic of China Concerning the Administration of Luggage and Articles Carried by Travelers Entering or Leaving the Country are amended.

（7） Provisions concerning the import duty exemption and reduction in Articles 27， 28， 29 and 30 of the Regulations of the People's Republic of China on Import and Export Duties shall remain in force.

4. Provisions concerning the reduction of or exemption from customs duties and import-related taxes other than those provided in this circular shall all be canceled on April 1， 1996.

The current reform and readjustment of import duty policies are another significant move in the deepening of reform and broadening of opening up. The State Council shall continue to adopt positive measures to progressively bring about national treatment to foreign-invested enterprises. The various localities and departments must do their best with every aspect of related work to ensure the strict implementation of this Circular.