国家林业局关于《使用林地审核同意书》有关事宜的通知

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国务院


国务院关于鼓励台湾同胞投资的规定(附英文)
国务院



第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资：
（一）举办台湾投资者拥有全部资本的企业；
（二）举办合资经营企业、合作经营企业；
（三）开展补偿贸易、来料加工装配、合作生产；
（四）购买企业的股票和债券；
（五）购置房产；
（六）依法取得土地使用权，开发经营；
（七）法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护，并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要，对台胞投资企业实行征收时，依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润，其他合法收入和清算后的资金，可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备，以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具，免缴进口关税、工商统一税，免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件，免缴进口关税、工商统一税，免领进口许可证，由海关实行监管。上述进口料件，如用于在大陆销售的产品，应当按照国家规定补办进口手续，并照章补税。
台胞投资企业生产的出口产品，除国家限制出口的外，免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款，也可以向境外的金融机构借款，并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业，经营期限由投资者自行确定；合资经营企业和合作经营企业，经营期限由合资或者合作各方协商确定，也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派，可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员，可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区，台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业，由大陆的合资、合作方负责申请；举办台湾投资者拥有全部资本的企业，由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请，由当地对外经济贸易部门或者地
方人民政府指定的审批机关统一受理。
台胞投资企业的审批，按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内，按照有关登记管理办法，向工商行政管理机关申请登记，领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议，当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。


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 the "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)

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.

Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.

Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.

Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.

Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.

Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.



1988年7月3日
海南省人大常委会


海南省国防教育条例
海南省人大常委会


（1996年8月23日海南省第一届人民代表大会常务委员会第24次会议通过1996年9月16日海南省人民代表大会常务委员会公告第35号公布 自公布之日起施行）


第一条 为加强国防教育，增强公民的国防观念，发扬爱国主义精神，根据《中华人民共和国宪法》及有关法律、法规的规定，结合本省实际，制定本条件。
第二条 在本省行政区域内的国家机关、政党组织、驻琼人民解放军和人民武装警察部队、社会团体、群众组织、企业事业单位、学校、城乡基层自治组织以及公民应当遵守本条例。
第三条 本条例所称国防教育，是指对公民进行以爱国主义为核心内容的国防观念和国防知识的教育，启发公民自觉依法履行保卫祖国和其他国防义务。
第四条 普及和加强国防教育是全社会的共同责任。接受国防教育是公民依法享有的权利和应尽的义务。
第五条 国防教育是国民教育的组成部分。各级人民政府应当将其列入国民经济和社会发展计划，纳入国民教育体系。
第六条 国防教育贯彻全民参与、长期坚持、讲求实效的方针，坚持经常性教育和集中教育相结合、重点教育和普及教育相结合、理论教育和行为教育相结合、现实教育与历史教育相结合的原则。
第七条 国防教育的主要内容：学习国防理论、国防战略、国防历史、国防时事、国防精神、国防法制、国防体育、国防科技和国防常识等方面的知识，开展国防技能培训。
第八条 省、市、县、自治县、市辖区实行国防教育联席会议制度，负责国防教育的领导、监督和协调工作。
国防教育联席会议由省、市、县、自治县、市辖区人民政府召集。具体工作由国防教育联席会议指定的部门承办。
第九条 各级国防教育联席会议的职责是：
（一）宣传贯彻国家有关国防教育的法律、法规、政策和本条例，并监督实施；
（二）制定本行政区域内国防教育的规划；
（三）检查指导并协调各有关部门开展国防教育工作；
（四）研究解决本行政区域内国防教育的重大问题；
（五）审定国防教育工作制度；
（六）制定国防教育经费管理和使用的规定。
第十条 各级人民政府有关部门、社会团体、群众组织和人民武装部门在国防教育工作中分别履行下列职责：
（一）国防教育联席会议指定的部门负责国防教育的统筹安排、统一部署；
（二）教育部门应当将国防教育作为各级各类学校教育的重要内容，纳入教学计划；
（三）民政、人事、司法行政部门应当结合拥军优属、转业复员退伍军人安置和法制宣传工作，开展国防教育；
（四）人民武装、人民防空部门应当在民兵建设、预备役建设、征兵、人民防空等工作中进行经常性的国防教育，并主动与有关部门协调，保证国防教育工作的落实；
（五）文化、新闻、出版、广播、电影、电视等部门应当密切配合，采取多种形式，开展国防教育；
（六）体育、卫生部门应当积极开展国防体育、战地救护等国防教育活动；
（七）工会、共青团、妇联及社会团体应当结合自己的工作，开展群众性国防教育活动。
第十一条 国防教育分为社会教育与学校教育两个系统，按照重点教育与普及教育两个层次进行：
（一）国家机关、政党组织、社会团体、群众组织、企业事业单位、城乡基层自治组织的工作人员和现役军人、预备役人员、民兵接受重点教育，其他公民接受普及教育；
（二）高等院校、各类中专学校和中学的师生及小学教师接受重点教育，小学的学生接受普及教育。
第十二条 社会系统的国防教育，由国防教育联席会议指定的部门负责组织，各单位具体实施。
社会系统的国防教育应当根据不同行业不同对象的特点，采取多种方式进行：
（一）国家机关、政党组织、社会团体、群众组织、企业事业单位通过政治学习和培训等形式，对其成员、工作人员、从业人员进行国防教育；
（二）人民武装部门依照国家有关规定，结合整组、训练、征兵等工作，对民兵、预备役人员进行国防教育；
（三）城乡基层自治组织结合征兵工作和拥军优属、重大节日、军民共建、纪念活动，对居（村）民进行国防教育。
第十三条 学校系统的国防教育，由各级教育行政管理部门负责组织，人民武装部门协助，学校具体实施。
学校系统的国防教育，应当按照学校的不同层次，采取下列方法进行：
（一）小学通过常识课等相关课程和课外活动对学生进行国防常识教育；
（二）高等院校、各类中专学校和中学除了结合各学科教学进行国防教育外，还应当通过开设军事课和实施军事训练等形式对学生进行国防教育。
第十四条 驻琼人民解放军、人民武装警察部队应当支持并指导驻地开展国防教育。
第十五条 国防教育的师资可以从下列人员中选聘：
（一）各级领导干部和离退休干部；
（二）军队干部，专职武装干部，转业、复员、退伍军人；
（三）军事院校教员和高等院校、各类中专学校、中学、小学校的教师；
（四）各级宣传部门的工作人员、政治辅导员。
省、市、县、自治县、市辖区应当根据实际情况，采取多种形式培训国防教育师资。
第十六条 国防教育教材由省国防教育联席会议指定或者组织编写。
教育、科研、军事等部门应当加强对国防教育理论的研究。
第十七条 革命历史纪念馆（堂）和烈士陵园等，应当作为国防教育活动场所。
有条件的地方可以创办预备军人学校、国防教育园和国防教育中心等相对固定的国防教育基地。
第十八条 各级人民政府应当将国防教育经费列入本级财政预算。国防教育经费必须严格管理，按照经费管理使用规定，专款专用。
鼓励单位或者个人捐助国防教育事业。
民兵、预备役组织可以在法律、法规和政策允许的范围内，开展以劳养武活动，筹集国防教育经费。
第十九条 各级人民政府对在国防教育工作中做出显著成绩的单位和个人，应当给予表彰和奖励。
第二十条 对拒不执行本条例的单位，由国防教育联席会议责令改正；情节严重的，由其上级主管部门按照管理权限对主要负责人或者直接责任人给予行政处分。
应当接受国防重点教育的人员拒绝接受的，由其所在单位批评教育；经教育仍不改正的，按照管理权限给予行政处分。
第二十一条 对扰乱国防教育秩序，破坏国防教育场所设施的，由公安、司法机关依照有关法律法规给予处罚。
对挪用或者侵占国防教育经费的，由其上级行政主管部门依照国家有关规定给予行政处分；构成犯罪的，由司法机关依法追究刑事责任。
第二十二条 本条例具体应用的问题，由省人民政府负责解释。
第二十三条 本条例自公布之日起施行。



1996年9月16日