国家外汇管理局


关于新体制下完善外债（汇）贷款管理的通知
国家外汇管理局



国家外汇管理局各省、自治区、直辖市分局，沈阳、大连、长春、哈尔滨、南京、青岛、宁波、厦门、武汉、广州、深圳、成都、重庆、西安、珠海、汕头分局；中国工商银行、中国农业银行、中国银行、中国人民建设银行、交通银行、中国投资银行、中信实业银行、广东发展银行、
上海浦东发展银行、中国光大银行、华夏银行、招商银行、深圳发展银行、福建兴业银行；在京非银行金融机构：
为贯彻执行中国人民银行关于《结汇、售汇及付汇管理暂行规定》（简称《结售汇规定》）及《外汇帐户管理暂行办法》（简称《帐户办法》），现将外债、外汇（转）贷款外汇帐户、售汇及还本付息等有关问题明确如下，请遵照执行。
一、关于售汇凭证及兑付
根据《结汇、售汇及付汇管理暂行规定》第十五条第一、二款，自一九九四年四月一日起，境内机构（外商投资企业除外）凭外汇局签发的“外汇（债）贷款还本付息核准件”（详见附件一标准格式及印鉴）到售汇银行办理买汇及支付。售汇银行查验核准件第二、第三联格式、编号及
印鉴真实无误后，办理兑付。
外商投资企业凭以上核准件到外汇调剂市场买汇。
二、关于开立贷款现汇帐户及还本付息现汇帐户及收支管理
1．一九九四年四月一日以后签定的外债、外债转贷款协议，债务人可凭《外债登记证》或《外汇（转）贷款登记证》到外汇指定银行开立贷款专用帐户。开户行根据《帐户办法》第九条第二款办理开户手续，并在《外债登记证》或《外汇（转）贷款登记证》上注明开户行、帐号、加
盖开户印章。开户行应根据帐户收支范围、监督帐户收支，按月向外汇管理局报送开户及帐户余额情况。
2．自一九九四年四月一日起，债务人根据《帐户办法》第十条第一款，凭外汇管理局开立的“外债还本付息帐户通知书”（详见附件二）或开立“外汇（转）贷款还本付息帐户通知书”（详见附件三）到外汇指定银行办理开户手续。开立帐户后，债务人须凭外汇（债）还本付息核准
件（详见附件一）到开户行办理外汇调入或支出手续。开户行查验以上凭证办理开户或帐户收支，行使监督职责。
3．自四月一日至五月十五日，外汇管理局对一九九四年四月一日以前开立的外债专用帐户、还本付息帐户进行清理，重新确认。开户行应凭外汇管理局四月一日以后核发的开户通知书办理有关手续。原则上，原帐户收支范围仅限于贷款协议项下的外汇收入与支出，经外汇管理局确认
后可以保留，并按新规定继续使用。原帐户外汇资金用于还本付息，经外汇管理局核准可将外汇转入新开立的还本付息帐户；同时，原帐户关闭。请各专业银行、非银行金融机构通知客户。截止五月十五日，未经外汇管理局重新确认的“外债专用现汇帐户”或“还本付息帐户”停止使用。


三、外债、外汇（转）贷款继续实行债务登记制度。债务人应根据《外债统计监测暂行规定》、《外债登记实施细则》和《外汇（转）贷款登记管理办法》到所在地外汇管理部门办理债务登记和还本付息核准手续。《结售汇规定》第十四条（一）所列，系指为偿还境内金融机构自营外
汇贷款本息的购汇行为，可持贷款协议和债权机构还本付息通知单办理，但还本付息时，仍需按《外汇（转）贷款登记管理办法》第六条规定，办理核准手续。这种核准的目的，完全是为了保证统计信息的全面性准确性。
附件：
一、外汇（债）贷款还本付息核准件（格式及印鉴）
二、开立外债还本付息帐户通知书（格式及印鉴）
三、开立外汇（转）贷款还本付息帐户通知书
（格式及印鉴）



1994年4月6日
财政部


财政部关于对专有技术使用费减征、免征所得税的暂行规定(附英文)

1982年12月13日，财政部

根据外国企业所得税法第十一条和外国企业所得税法施行细则第二十七条的规定，外国公司、企业和其它经济组织在中国境内没有设立机构，而提供在中国境内使用的专有技术所取得的使用费，应当缴纳20％的所得税（即预提所得税）。为了更好地贯彻国家引进技术的政策，鼓励外国公司、企业和其它经济组织向我国提供新技术、新工艺和先进的科技成果，特对专有技术使用费，给予减征、免征所得税的优惠。具体规定如下：
一、下列各项专有技术使用费（包括与转让专有技术使用权有关的图纸资料费、技术服务费和人员培训费，下同）可以减按10％征收所得税，其中技术先进、条件优惠的，可以免征所得税。
（一）在发展农、林、渔、牧业生产方面提供专有技术所收取的使用费，其中包括：提供改良土壤、草地，开发荒山，充分利用自然条件的专有技术；提供动植物新品种和生产高效低毒农药的专有技术；提供对农、林、渔、牧业进行科学生产管理，保持生态平衡，增强抗御自然灾害能力等方面的专有技术。
（二）为我国科学院、高等院校以及其他科研单位进行科学研究、科学实验或者同我国科研单位合作进行科学研究，向我方提供专有技术所收取的使用费。
（三）为我国开发能源、发展交通运输的重点建设项目提供专有技术所收取的使用费。
（四）在节约能源和防治环境污染方面提供的专有技术所收取的使用费。
（五）为我国开发重要技术领域提供下列专有技术的使用费。
1．重大的先进的机电设备生产技术；
2．核能技术；
3．大规模集成电路生产技术；
4．光集成、微波半导体和微波集成电路生产技术及微波电子管制造技术；
5．超高速电子计算机与微处理机制造技术；
6．光导通讯技术；
7．远距离超高压直流输电技术；
8．煤的液化、气化及综合利用技术。
二、下列各项所得，不涉及转让专有技术使用权的，不征收预提所得税（但对设有机构、场所从事承包作业，提供劳务的，应按设有从事营利事业的企业单位计算征收所得税）：
（一）对我国工程建设或企业现有生产技术的改革、经营管理的改进和技术选择、投资项目可行性分析以及设计方案、招标方案的选择等，提供咨询服务所收取的服务费。
（二）为我国院校、科研单位和企业、事业单位举办有关企业管理和生产技术应用等项业务知识和技术知识讲习班所取得的技术指导费、人员培训费和图书、图纸资料费。
（三）对我国企业现有设备或产品，根据我方在性能、效率、质量以及可靠性、耐久性等方面提出的特定技术目标，提供技术协助，对需要改进的部位或零部件重新进行设计、调试或试制，以达到合同所规定的技术目标所收取的技术协助费。
（四）对建筑工地和设备的制造、安装、装配所提供技术指导、土建设计和工艺流程设计以及质量检验、数据分析等所收取的技术服务费、设计费和有关的图纸资料费。
三、对引进技术所支付的专有技术使用费，凡是依照本规定第一条的规定可以给予减税优惠的，都应当事先由审批技术引进项目的主管部门提出意见，连同有关文件、资料送当地税务机关审核确定。其中技术先进、条件优惠需要给予免税的，应由省、市、自治区税务局会同有关部门审核提出意见，报经财政部批准。未经审核批准的，引进单位不得自行确定减税或免税。为了便于税收管理，对外签订的技术引进合同，都应将合同副本送当地税务机关备查。
四、本规定自一九八三年一月一日起执行。过去的规定与本规定有抵触的，应一律按本规定执行。在本规定实行前已经签订并经批准生效的合同，凡是已按当时规定作出征税、减税或免税处理的，在合同有效期（不包括延长合同期）内不再变动。

Interim Provisions of the Ministry of Finance Concerning theReduction of or Exemption from Income Tax on Royalties for ProprietaryTechnology

(Promulgated on 13 December, 1982)

Whole Doc.
In accordance with the provisions of Article 11 of the Income Tax Law
of the People's Republic of China Concerning Foreign Enterprises and
Article 27 of the rules for its implementation, foreign companies,
enterprises and other economic organizations that have no establishments
in China and that receive royalties for the provision of proprietary
technology for use in China shall pay an income tax of 20 percent (a
withholding tax). In order to better carry out the state's policy of
importing technology and encourage foreign companies, enterprises and
other economic organizations to provide China with new technology, new
techniques and advanced scientific and technological achievements,
preferential treatment will be given to royalties for proprietary
technology in the form of income tax reduction or exemption. The concrete
provisions are as follows:
1. The following types of royalties for proprietary technology (here
as elsewhere below, including the fees for blueprints and information,
technical service fees and personnel training fees related to a transfer
of the right to use proprietary technology) may be subjected to income tax
at the reduced rate of 10 percent and, when the technology is advanced and
the conditions preferential, may be exempted from income tax.
(1) Royalties received for the provision of proprietary technology to
develop farming, forestry, fishery and animal husbandry, including:
proprietary technology provided to improve soil and grasslands, develop
barren hill areas, and fully utilize natural conditions; proprietary
technology for new animal and plant species and for the production of
highly effective and low-toxic pesticides; proprietary technology such as
that provided to advance the scientific control of farming, forestry,
fishery and animal husbandry production, to preserve the ecological
balance and to streng then the ability to control and resist natural
calamities.
(2) Royalties received for the provision to Chinese side of
proprietary technology to conduct scientific research and scientific
experimentation by Chinese science academies, universities and colleges
and other scientific research units or for the purposes of conducting
scientific research in cooperation with Chinese scientific research units.
(3) Royalties received for the provision of proprietary technology
for China's key construction projects to develop energy and expand
communications and transportation.
(4) Royalties received for the provision of proprietary technology
with respect to energy saving and prevention and control of environmental
pollution.
(5) Royalties received for the provision of the following types of
proprietary technology in order to develop China's important technological
fields:
(i) Production technology for major and advanced mechanical and
electrical equipment;
(ii) Nuclear technology;
(iii) Production technology for large-scale integrated circuits;
(iv) Production technology for photoelectric integrated circuit,
microwave semi-conductors and microwave integrated circuits and technology
for manufacturing microwave electronic tubes;
(v) Manufacturing technology for ultra-high speed electronic
computers and micro processors;
(vi) Photoconductor communications technology;
(vii) Technology for long-distance, ultra-high voltage direct current
power transmission; and
(viii) Technology for the liquefaction, gasification and
comprehensive utilization of coal.
2. The following types of income that do not involve the transfer of
the right to use proprietary technology shall not be subjected to the
withholding tax (but income tax shall be calculated and levied on an
enterprise or unit that engages in profitable business and has an
establishment or site to engage in subcontracting operations and provide
services):
(1) Service fees received for the provision of consulting services
such as those with respect to reform of China's development projects or
the existing production technology of Chinese enterprises, improvement of
operations management, selection of technology, feasibility analysis of
investment projects and selection of design and bid proposals.
(2) Technical instruction fees, personnel training fees and fees for
books and reference materials and blueprints and information received in
connection with holding business and technical seminars on such topics as
enterprise management and application of production technology for Chinese
educational institutions, scientific research units and other enterprises
or institutions.
(3) Technical assistance fees received for rendering technical
assistance with respect to Chinese enterprises existing equipment or
products, based on the specific technical objectives raised by the Chinese
side concerning such aspects as performance, efficiency and quality, as
well as reliability and durability, and for carrying out new designs,
adjustments or trial production with respect to sections or spare parts
and components that need improvement, provided they satisfy the technical
objectives set forth in the contract.
(4) Technical service fees, design fees and relevant fees for
blueprints and information received in connection with technical
instruction provided for construction sites and the manufacture,
installation and assembly of equipment, designs for construction projects
and technological process designs, as well as for quality inspection, data
analysis and the like.
3. In all cases where royalties paid for proprietary technology to
import technology may be given preferential treatment in the form of tax
reduction in accordance with Article (1) of these Provisions, the opinions
of the departments concerned that approved the technology import project,
together with the relevant documents and information, shall, in advance,
be sent to the local tax authorities for examination and determination. In
those cases involving advanced technology and preferential conditions that
require tax exemption, the tax bureau of the province, municipality or
autonomous region shall meet with the relevant department to examine the
case and put forward their opinions for submission to the Ministry of
Finance for approval. If the case has not been examined and approved, the
importing unit may not make a determination of itself as to tax reduction
or tax exemption. In order to facilitate tax administration, a copy of all
contracts for the import of technology signed with foreigners shall be
sent to the local tax authorities for reference.
4. These Provisions shall be implemented from January 1, 1983. Where
past provisions and these Provisions are in conflict, these Provisions
shall prevail. With respect to contracts that were signed, approved and
effective before these provisions came into effect, any contract that has
already been subjected to taxation, tax reduction or tax exemption in
accordance with the provisions then in effect shall not be handled in any
different manner during the effective term of the contract (not including
extensions of the contract tern).