（July 30， 1992）
颁布日期：19920730 　实施日期：19920730 　颁布单位：国务院

The State Council has resolved to further open five cities——Chongqing， Yueyang， Wuhan， Jiujiang and Wuhu along theYangtze River， four provincial capitals——Ha'erbin， Changchun， Huhhot and Shijiazhuang in border areas or along thecoast， and 11 provincial capitals——Taiyuan， Hefei， Nanchang， Zhengzhou， Changsha， Chengdu， Guiyang， Xi'an， Lanzhou， Xining， and Yinchuan in inland areas. In the above-mentioned cities， the policy on costal open cities shall be implemented. Moreover， until the end of 1995， these cities shall be exempt from import duties and product taxes （value-added taxes） for the equipment imported to meet the requirements of technological reforms which conform to the state's industrial policy， and for the processing machinery imported to develop export-oriented agriculture and that are presently impossible to obtain domestically