中华人民共和国国务院关于中外合资建设港口码头优惠待遇的暂行规定(附英文)
国务院
中华人民共和国国务院关于中外合资建设港口码头优惠待遇的暂行规定(附英文)
1985年9月30日，国务院
第一条 为了扩大对外经济合作和技术交流，加速港口码头的建设，以适应我国社会主义现代化建设事业的发展，特制定本规定。
第二条 外国公司、企业或个人（以下简称外国合营者），在中华人民共和国境内，同中国的公司、企业共同投资兴办合营企业（以下简称合营企业）建设港口码头，除适用有关合营企业的法律、法规、规章外，根据其投资大、建设周期长和资金利润率低的实际情况，按照本规定给予优惠待遇。
第三条 允许合营企业有较长的合营期，可以超过三十年，具体合营期限由合营各方协商确定。合营期满后，如合营各方同意并报中华人民共和国对外经济贸易部或其委托机构批准，还可以延长合营期限。
第四条 经合营企业申请，当地税务机关审核并报中华人民共和国财政部批准，企业可以采取固定资产加速折旧的办法回收投资。
第五条 合营企业以投资总额内的资金进口建设码头必需的原材料、装卸设备、运输工具和其他生产设施，免征关税和工商统一税。
第六条 合营企业按百分之十五的税率缴纳所得税。对新办的合营企业，合营期在十五年以上的，经企业申请，所在地的省、自治区、直辖市税务机关批准，从开始获利的年度起，第一年至第五年免征所得税，第六年至第十年减半征收所得税。
合营企业按照前款规定免税、减税期满后，纳税仍有困难的，经中华人民共和国财政部批准，还可以适当延长免税、减税的年限。
对合营企业征收的地方所得税，需要减征或免征的，由合营企业所在地的省、自治区、直辖市人民政府决定。
第七条 合营企业的外国合营者将从企业分得的利润汇出境外，免征所得税。
第八条 合营企业所建码头的装卸费等费率标准，由企业自定，报企业主管部门和当地物价主管部门备案。
第九条 合营企业的外国合营者，将从企业分得的利润，再投资合营建设新的泊位或码头，期限不少于五年的，经外国合营者申请，税务机关批准，退还再投资部分已纳所得税税款的百分之四十。
第十条 允许合营企业兼营投资较少、建设周期较短、资金利润率较高的项目，其有关事宜按照现行规定办理。
第十一条 香港、澳门地区的公司、企业或个人投资兴办合营企业建设港口码头的，比照本规定办理。
第十二条 本规定自发布之日起施行。
INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLICOF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITHCHINESE AND FOREIGN JOINT INVESTMENT
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC
OF CHINA ON PREFERENCES FOR THE CONSTRUCTION OF PORTS AND PIERS WITH
CHINESE AND FOREIGN JOINT INVESTMENT
(Promulgated on September 30, 1985)
Article 1
These Provisions are formulated with a view to expanding economic
cooperation and technological exchange with foreign countries, speeding up
the construction of ports and piers, and meeting the needs of the
socialist modernization programme.
Article 2
All the laws, regulations, provisions, and rules governing Chinese-foreign
equity joint ventures shall apply to joint ventures running port and pier
construction projects (hereinafter called joint ventures) established
within the boundaries of the People's Republic of China by foreign
companies or enterprises, or individual investors (hereinafter called
foreign joint ventures) on the one hand and Chinese companies or
enterprises on the other, and preferential treatment shall, in accordance
with these Provisions, be granted to them out of consideration for their
huge investment amount, long construction cycle, and narrow profit margin.
Article 3
A joint venture may have a comparatively long contract period, which can
be as long as over 30 years. The specific period shall be fixed by the
parties to the joint venture through consultation. A joint venture may
extend the contract period at the expiration of the contract provided that
the extension is agreed upon by the parties concerned and approved by the
Ministry of Foreign Economic Relations and Trade of the People's Republic
of China or an agency authorized by it.
Article 4
A joint venture may recover its investment by accelerated depreciation of
its fixed assets provided that its application for the adoption of
accelerated depreciation procedure is examined by the local tax
authorities and subsequently submitted to and approved by the Ministry of
Finance of the People's Republic of China.
Article 5
Raw materials, loading and unloading equipment, means of transport, and
other production facilities essential for pier construction that are
imported by a joint venture with funds drawn from its gross investment
shall be exempted from customs duties and industrial and commercial
consolidated taxes.
Article 6
A joint venture shall pay income tax at a rate of 15 percent. Newly
founded joint ventures with a contract period of over 15 years shall be
exempted from income tax for the first five years as from the first
profit-making year, and shall pay an income tax at half of the normal rate
for the subsequent five years, provided their applications for exemption
and reduction of tax are approved by the tax authorities of the provinces,
autonomous regions, or municipalities directly under the Central
Government where they are located. If a joint venture still finds it
difficult to pay the full income tax after the tax exemption or reduction
period prescribed above expires, it may have its tax exemption and
reduction period appropriately extended with the approval of the Ministry
of Finance of the People's Republic of China.
Exemption and reduction of the local income tax levied on a joint venture
shall be decided by the people's governments of the provinces, autonomous
regions, or municipalities directly under the Central Government where the
joint venture is located.
Article 7
Profits earned by the foreign joint venturer in a joint venture shall be
exempted from income tax when they are remitted out of China.
Article 8
The rates of charge on cargo handling and other charges on use of
facilities at a pier built by a joint venture may be fixed by the joint
venture, but shall be filed with the authorities in charge of the venture
and the local pricing authorities for the record.
Article 9
When the foreign joint venturer of a joint venture reinvests its share of
profit from the joint venture in building new berths or piers, 40 percent
of the income tax paid on the reinvested portion of its profit share shall
be refunded, provided that the new contract period is not shorter than 5
years and the foreign joint venturer's application for refund of tax
payment is approved by the tax authorities.
Article 10
When a joint venture is permitted to run concurrently some other projects
requiring smaller amounts of investment, a shorter construction cycle, and
allowing a wider profit margin, the related matters shall be dealt with in
accordance with the relevant provisions in force.
Article 11
Matters relating to port and pier construction by joint ventures with
investment of companies, enterprises, or individuals from Hong Kong and
Macao regions shall be dealt with by applying mutatis mutandis these
Provisions.
Article 12
These Provisions shall come into force as of the date of promulgation.
制度杀人的正当性
郭旺生律师
武林高手甲杀了同是高手的乙，乙的儿子为父报仇，潜心修行，终于练成神功，手刃了甲。这是武侠小说最常见的叙事思路，在那个武侠时代，这个是天经地义，不容置疑的。但在文明社会，私自的报仇雪恨则是于法不容，要被惩罚的，要杀死甲，必须通过制度。
为何人杀人不行而制度杀人则合法？这就要援引卢梭的社会契约理论了，卢梭认为，“每个人都把自己全部地奉献出来，所以对于所有民事人的条件都是同等的，而条件对于所有的人既都是同等的，便没有人想要使它成为别人的负担了；转让既是毫无保留的，所以联合体也就会尽其可能地完美，而每个结合者也就不会再有什么要求了；每个人既然是向全体奉献自己，他就并没有向任何人奉献出自己。而且既然从任何一个结合者那里，人们就得到了自己所丧失的一切东西的等价物以及更大的力量来保全自己的所有。”
换言之，人们已经授权社会管理者对社会事务进行管理，这当然包括制定各种法律法规。而法律法规的制定，尤其是能杀人的制度--《刑法》是由人民代表大会制定并通过，而这些人大代表是由人们选举出来，由全国人民授权其行使相关权利。简单而言，《刑法》就是全体人民的公意。制度定出来了，还需要司法者和执法者，这些人也都是通过法律规定的程序产生的，符合社会公意，他们有权进行审判和执行判决，一切井然有序。
但是，如果允许社会成员通过“同态复仇”的方式来惩罚嫌犯，甲杀乙，乙杀甲，丙杀乙…….如此没完没了的话，社会秩序必将陷入一片混乱之中。正是由于有了社会的公意，把民众的权利让渡了一部分给政府并且在有了公意基础上建立的国家，有了国家暴力机关带来的强制力量，人们才开始相互尊重彼此之间的权利（即使甲罪有应得，也应通过公意的审查----也就是法律才能下定论），从而使充满变数的人与人之间的法律关系转变为可预期的稳定的法律关系。
郭旺生律师联系方式：QQ：1462647942（咨询） 邮箱:dffy101@163.com（咨询）
