人事部


人事部关于脱钩企业职称管理工作问题的通知
人事部



根据《中共中央办公厅、国务院办公厅关于中央党政机关与所办经济实体和管理的直属企业脱钩有关问题的通知》（中办发〔1998〕27号）以及《中共中央办公厅、国务院办公厅关于印发〈中央党政机关金融类企业脱钩的总体处理意见和具体实施方案〉和〈中央党政机关非金融
类企业脱钩的总体处理意见和具体实施方案〉的通知》（中办发〔1999〕1号）精神，为了保持脱钩企业专业技术人员管理工作的连续性，保证企业职称工作的正常进行，现就做好脱钩企业（包括金融类和非金融类）专业技术人员职称管理工作的有关问题通知如下：
一、党政机关与所办经济实体和管理的直属企业脱钩是党中央、国务院对国有企业管理制度改革的重大举措。各级人事职改部门要认真贯彻落实党中央、国务院的决定精神，采取切实可行的措施，努力为国有企业改革服务。在保持国家对企业职称改革工作宏观指导连续性的同时，确保
脱钩企业有权自主设置专业技术职务岗位和职务等级，自主聘任专业技术人员职务。要积极帮助企业解决职称改革工作中的一些实际问题，促进脱钩企业职称改革工作顺利进行。
二、交由中央和地方管理的脱钩企业，其职称改革工作分别在人事部和省级人事职改部门的指导监督下，由企业自主实施。
脱钩企业按国家有关规定组建相应专业技术职务任职资格评审委员会，负责本企业人员专业技术职务任职资格评审工作。中央管理企业组建高级评审委员会，应报人事部备案，不具备组建评审委员会条件的专业，其任职资格由企业自行委托评审；移交地方管理企业组建评审委员会应报
地方人事部门备案。
国家关于职称改革工作的政策和相关事项，对于中央管理的企业，由人事部负责通知；对于移交地方管理的企业，由地方人事部门负责通知。
三、国家鼓励和支持企业专业技术人员通过全国统一组织的专业技术资格考试取得相应的专业技术资格。脱钩企业人员参加全国专业技术资格统一考试，其组织工作按属地化原则，由当地考试管理部门受理。各地人事职改部门和考试组织实施机构应将考试工作的有关政策、信息以及安
排及时通知辖区内的中央和地方管理的企业。
四、脱钩企业应严格执行专业技术人员执业资格制度，凡国家规定实行人员准入控制的专业技术领域的关键岗位，专业技术人员必须取得相应的执业资格后方能进入该岗位从事专业技术工作。
五、中央各部门所属科研机构转制为企业并与原主管部门脱钩的，其职称管理工作按照本通知精神执行；未与原主管部门脱钩的，仍按原管理办法执行。



1999年9月9日
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.