国务院关于鼓励华侨和香港澳门同胞投资的规定(附英文)

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国务院关于鼓励华侨和香港澳门同胞投资的规定(附英文)

国务院


国务院关于鼓励华侨和香港澳门同胞投资的规定(附英文)

1990年8月19日,国务院

规定
第一条 为促进我国经济发展,鼓励华侨和香港澳门同胞(以下统称华侨、港澳投资者)在境内投资,制定本规定。
第二条 华侨、港澳投资者可以在境内各省、自治区、直辖市、经济特区投资。
鼓励华侨、港澳投资者依照国家有关规定从事土地开发经营。
第三条 华侨、港澳投资者在境内可以下列形式进行投资:
(一)举办华侨、港澳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)依法取得士地使用权,开发经营;
(七)法律、法规允许的其他投资形式。
第四条 华侨、港澳投资者可以在境内的工业、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。华侨、港澳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。
国家鼓励华侨、港澳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 华侨、港澳投资者在境内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(以下统称华侨、港澳同胞投资企业),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。
华侨、港澳投资者在境内进行其他形式的投资,以及在境内没有设立营业机构而有来源于境内的股息、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 华侨、港澳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 华侨、港澳投资者在境内的投资、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。
华侨、港澳投资者在境内的活动应当遵守国家的法律、法规。
第八条 国家对华侨、港澳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,对华侨、港澳同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 华侨、港澳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 华侨、港澳同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,以及华侨、港澳同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。
华侨、港澳同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,如用于在境内销售的产品,应当按照国家规定补办进口手续,并照章补税。
华侨、港澳同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 华侨、港澳同胞投资企业可以向境内的金融机构借款,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 华侨、港澳同胞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 华侨、港澳同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 在境内投资的华侨、港澳同胞个人以及华侨、港澳同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 华侨、港澳投资者在境内投资可以委托境内的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在华侨、港澳同胞投资企业集中的地区,华侨、港澳投资者可以向当地人民政府申请成立华侨、港澳投资者协会。
第十九条 华侨、港澳投资者在境内投资举办合资经营企业、合作经营企业,由境内的合资、合作方负责申请;举办华侨、港澳投资者拥有全部资本的企业,由华侨、港澳投资者直接申请或者委托在境内的亲友、咨询服务机构等代为申请。华侨、港澳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。
华侨、港澳同胞投资企业的审批,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四十五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三十天内,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 华侨、港澳投资者在境内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,提交境内或者其他仲裁机构仲裁。
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。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY OVERSEAS CHINESE AND COMPATRIOTS FROM HONG KONG AND MACAO

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 OVERSEAS CHINESE AND COMPATRIOTS FROM HONG KONG AND MACAO
(Promulgated by Decree No. 64 of the State Council of the People's
Republic of China on August 19, 1990, and effective as of the date of
promulgation)
Article 1
These Provisions are formulated with a view to promoting the economic
development of our country and to encouraging overseas Chinese and
compatriots from Hong Kong and Macao (hereinafter referred to as "overseas
Chinese investors and those from Hong Kong and Macao") to make investments
in China's inland areas.
Article 2
Overseas Chinese investors and those from Hong Kong and Macao can make
investments in the various provinces, autonomous regions, municipalities
directly under the Central Government, and special economic zones in
China's inland areas.
Overseas Chinese investors and those from Hong Kong and Macao are
encouraged to engage themselves in business operations of land development
in accordance with the pertinent regulations of the state.
Article 3
The investments made by the overseas Chinese investors and those from Hong
Kong and Macao may take the following forms:
(1) to establish enterprises with the capital wholly owned by the overseas
Chinese investors and those from Hong Kong and Macao;
(2) to establish equity joint ventures and 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 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 operation;
(7) to use other forms of investment permitted under the laws and
regulations.
Article 4
Overseas Chinese investors and those from Hong Kong and Macao can make
investments in various trades in China's inland areas: in industries, in
agriculture, in service trades, and in other trades that are in conformity
with the orientation of social and economic development. Overseas Chinese
investors and compatriots from Hong Kong and Macao may select their
investment projects from the lists of projects made public 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 located in areas where they intend to
make their investments.
The State encourages overseas Chinese investors and those from Hong Kong
and Macao to make investments in the establishment of export-oriented
enterprises and of technologically advanced enterprises, and gives
corresponding preferential treatment to such enterprises.
Article 5
With respect to the various types of enterprises established with
investments by overseas Chinese investors and those from Hong Kong and
Macao - enterprises with the capital wholly owned by such investors
equity, joint ventures, and contractual joint ventures (hereinafter
referred to as "enterprises with investments by overseas Chinese and
compatriots from Hong Kong and Macao"), they shall all be operated in
accordance with these Provisions; in addition, they may also enjoy the
corresponding preferential treatment as enjoyed by enterprises with
foreign investments, in the light of the relevant provisions in the state
laws, decrees and regulations on external economic relations. Cases
concerning other forms of investment made by such investors in China's
inland areas, and concerning their dividends, interest, rental, royalties
and other incomes that come from China's inland areas without establishing
business offices here, shall be handled in accordance with these
Provisions, and, if need be, with reference to foreign-related economic
laws, decrees and regulations of the State.
Article 6
Overseas Chinese investors and those from Hong Kong and Macao may make
their investments by using convertible currencies, machinery and equipment
or other physical goods industrial property rights, and proprietary
technology.
Article 7
The investment made in China's inland areas by overseas Chinese investors
and those from Hong Kong and Macao, the assets they have purchased, their
industrial property rights, the profits from their investments, and other
lawful rights and interests shall be protected by State laws, and may be
transferred or inherited according to law. Overseas Chinese investors and
those from Hong Kong and Macao shall abide by State laws and regulations
in their activities in inland areas.
Article 8
The State shall not nationalize the investment made by overseas Chinese
investors and compatriots from Hong Kong and Macao or other assets
belonging to them.
Article 9
Where the state, in accordance with the needs of social and public
interest, has to requisition the enterprises with investments by overseas
Chinese investors and those from Hong Kong and Macao, the state shall
handle the case according to the legal procedures and the investors
concerned shall be duly compensated.
Article 10
The lawful profits gained by overseas Chinese investors and those from
Hong Kong and Macao from their investments, their other lawful incomes and
the funds after liquidation may be remitted out of China's inland areas
according to law.
Article 11
Machinery and equipment imported to meet the needs of enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
and, included in the total amount of investment, motor vehicles for use in
production, office equipment, as well as articles and means of
communications for personal use and within reasonable quantities, imported
by overseas Chinese and compatriots from Hong Kong and Macao 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 the application for import licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
for the production of export commodities, shall all be exempt from Customs
duties and consolidated industrial and commercial tax and also from the
application for import licences and placed under the supervision of the
Customs. In case that the aforesaid imported materials and parts are used
for the production of commodities to be sold on China's inland markets, 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
overseas Chinese and compatriots from Hong Kong and Macao shall, with the
exception of those commodities the exportation of which is under
restriction by the State, be exempt from Customs duties on export goods
and consolidated industrial and commercial tax.
Article 12
Enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao may obtain loans from financial institutions in China's
inland areas; they may also obtain loans from financial institutions
outside China's inland areas, and may use their assets as well as their
rights and interests as mortgage or security.
Article 13
With respect to enterprises with the capital wholly owned by overseas
Chinese investors and compatriots from Hong Kong and Macao, their period
of operation shall be determined by the investors themselves; as to equity
joint ventures and contractual joint ventures, their period of operation
shall be determined, through consultation, by the various parties to the
above-said joint ventures; they may also set no limit to the period of
operation.
Article 14
The composition of the board of directors of joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint management organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint management organs, shall be determined, through
consultation, by the various parties to the equity joint ventures or to
the contractual joint ventures in the light of the proportion of
investments or the terms of contract.
Article 15
Enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao shall conduct their operational and management 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
Overseas Chinese and compatriots from Hong Kong and Macao who have made
investments in China's inland areas, and the technical and managerial
personnel engaged from outside the boundaries of China's inland areas by
enterprises with investments by overseas Chinese and compatriots from Hong
Kong and Macao, may apply for multi-journey travel documents.
Article 17
Overseas Chinese investors and those from Hong Kong and Macao who make
investments in China's inland areas may appoint their relatives or friends
residing in the inland areas as their agents. The agents should hold
legally effective letters of authority.
Article 18
In areas where enterprises with investments by overseas Chinese and
compatriots from Hong Kong and Macao are concentrated, overseas Chinese
investors and those from Hong Kong and Macao may apply to the local
people's government for the establishment of the association of overseas
Chinese investors and investors from Hong Kong and Macao.
Article 19
With respect to equity joint ventures and contractual joint ventures to be
established in China's inland areas, with the investments by overseas
Chinese investors and those from Hong Kong and Macao, the application for
the establishment of the aforesaid enterprises shall be filed by the
inland party; as to the enterprises to be established with capital wholly
owned by overseas Chinese investors and those from Hong Kong and Macao,
the application shall be filed directly by such investors themselves, or
they may entrust their relatives or friends residing in China's inland
areas, or entrust the institution providing consultancy services, with the
application. Applications for the establishment of enterprises with
investments by overseas Chinese and compatriots from Hong Kong and Macao
shall be accepted and handled exclusively by the local department for
foreign economic relations and trade, or by the examining and approving
organs designated by the local people's government.
The examination and approval of the applications for the establishment of
enterprises with investments from overseas Chinese and compatriots from
Hong Kong and Macao shall be handled in accordance with the authorization
by the State Council. Departments for foreign economic relations and trade
at the 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 applicant shall, within thirty days of 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 the business licence.
Article 20
With respect to overseas Chinese investors and those from Hong Kong and
Macao who have made investments in China's inland areas, in case that a
dispute arises during the execution of or in relation to a contract, the
parties concerned shall try their best to settle the dispute through
consultation or mediation.
In case that the parties concerned are unwilling to settle the dispute
through consultation or mediation, or the dispute cannot be settled
through consultation or mediation, the parties concerned may, in
accordance with the stipulations 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 in China's inland areas or
elsewhere for settlement.
In the event that the parties concerned did not specify an arbitration
article in their contract, and no written arbitration agreement has been
reached after the dispute occurs, then the dispute may be brought before
the people's court.
Article 21
The right to interpret these Provisions rests with the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.


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云南省集体企业股份合作制试行办法

云南省人民政府


云南省集体企业股份合作制试行办法
云南省人民政府


第一章 总 则
第一条 根据党的十四大精神,为了进一步深化我省城乡集体企业改革,多方探索集体企业的组织形式和经营形式,通过理顺企业产权关系,实现政企分开,落实企业自主权,巩固和发展集体经济,结合我省的实际,特制定本办法。
第二条 集体所有制企业股份合作制是一种在集体(合作)经济组织中引入股份形式,形成兼有股份制资金联合和合作制劳动联合的新型企业制度,是在财产共同所有和按份共有的基础上,集体占有生产资料、共同劳动、民主管理、按劳分配和入股分红相结合的集体所有制经济的一种
实现形式。
第三条 实行股份合作制的目的:
完善城乡集体企业经营机制,增强活力,适应市场经济的发展需要;
恢复集体所有制企业原有的性质和本色,建立健全责任制:
拓宽集资渠道,采取多种方式筹集企业发展资金,造就一种损益与共、体戚相关的企业共同体。
第四条 实行股份合作制的原则:
入股自愿,股权平等,同股同利,风险共担,利益共享;
独立核算,自主经营,自负盈亏,照章纳税,以企业所有财产独立承担民事责任;
切实维护集体财产,严格按有关规定明确产权归属;
遵守国家法令,根据市场要求,自主安排企业生产和经营;
原企业改制为股份合作制企业其所有制性质不变。
第五条 实行股份合作制的方法与步骤
原有企业改制为股份合作制企业,按以下方法步骤进行:
(一)首先要对原企业资产进行认真清理;
(二)依据资产清理后的资产帐面值和市值对企业有形资产、无形资产进行评估。资产评估工作由企业主管部门组织,委托注册登记的会计师事务所或审计事务所评估,资产评估的结果报审批部门确认;
(三)对评估后的企业资产,进行产权界定,划分归属,明确产权主体;
(四)按照股份合作制的经营管理体制运行。

第二章 股份的构成
第六条 实行股份合作制的企业,其股份的构成必须在对原企业现有资产按照有关规定进行清产核资,明确产权的归属后来确定。
第七条 进行清产核资,产权界定,必须以事实为依据,不得侵犯各经济成份资产所有者的合法权益;财产所有权的界定,应当根据各种经济成分“谁投资,谁所有,谁收益”的原则确定其归属。改制企业的全部存量资产,采取追溯原始投资来源的办法,按照各方比例划分归属。
第八条 股份合作制企业的股份设置为:
(一)集体股。由企业历年积累所形成的固定资产、流动资金、专项基金以及企业无形资产中的商誉、土地使用权、专利技术构成。企业依照国家政策规定,经批准减免的各种税金和无偿资助,作为企业生产发展基金,归属受惠企业,作为集体股。
由于历史原因形成的“无主资产”,归属现有企业,作为集体股。
集体股可依据在职职工的工龄、贡献、责任大小等因素部份量化分解到每个职工,量化到人的部份,只作为分红依据,不得将其抽出分到个人。量化到职工的资本量,不得超过集体股资本总额的40%,在此前提下,各企业量化比例大小均在审批实施方案时确定。也可不量化到人,集
体共有,按原财务处理办法转入。
(二)法人股。由本企业以外的法人投资组成。指具有法人资格的企事业单位、社会团体、以及政府主管部门,其依法可支配的固定资产、自有资金及新技术、发明专利、先进工艺投资或转让股形成的股份。
集体企业的联合经济组织(简称联社)历年来投入企业的资产构成联社股。共股权为联合经济组织范围内的劳动群众集体所有。
乡、村乡镇企业经济组织办的集体企业按照联社股办法处理。
企业了可不设法人股(联社股),法人(联社)资产可作为企业的借入资本处理,缴纳资产占用费。
(三)个人股。由本企业职工以其合法财产折价和投资入股的股金组成。个人股的所有权和收益权归个人所有。实行股份合作制的企业,应规定职工认缴个人现金入股的上限和下限。
第九条 股份合作制企业不印制股票,只发给股权证,股权证记名,不能上市交易。
第十条 企业规定内部职工出资认购的个人股,允许在本企业内部转让,也可由其亲属继承,但不得退股。
企业职工入股后,遇职工调离、辞职或被企业辞退、除名、开除等情况,其职工个人股股金,可以根据当年企业的经营结果部份退还给本人。遇职工退休、死亡,其职工个人股金,可根据其本人(亲属)自愿继续参股或根据当年企业的经营结果,一次退还给本人或合法继承人。
法人(联社)股可以转让给其他法人或联社组织,也可转让给股份合作制企业职工,但不得退股。

第三章 收益分配
第十一条 股份合作制企业收益分配,应坚持按劳分配为主,按资分配为辅;留有公共积累;遵循股权平等、同股同利、按股分红的原则进行。
第十二条 股份合作制企业在依法缴纳所得税和国家规定的其他税金,弥补亏损和支付法人(联社)资产占用费后的收益分配程序:
(一)提取公积金。主要用于企业发展生产,在企业发生亏损时,也可用于抵补。公积金的提取比例不得低于企业当年实现利润的20%,在此基础上,根据各企业生产经营水平和发展情况,审批股份合作制实施方案时,确定具体比例。
(二)提取职工积累基金。用于企业扩大再生产。提取的比例,由企业职工(职工代表)大会或股东大会(董事会)根据企业实际情况确定。企业职工积累基金,可作为职工劳动补偿按份记入职工个人名下,转换为个人股,但只作为分红依据,任何人无权提取。
(三)提取职工福利基金。用于企业的公益性事业和改善职工生活的福利事业。提取比例,由企业职工(职工代表)大会或股东大会(董事会)确定。
(四)剩余部份作为分红基金。红利分配上不封顶,下不保底。分红同企业盈亏相结合,企业盈利,按股分红,企业亏损,在未弥补亏损之前,不得分红。具体比例,根据企业的生产经营情况,由企业自主决定。
第十三条 分红基金按企业股份构成比例进行分配。股权平等,同股同利。职工个人股分得红利,按规定缴纳个人收入调节税,并由企业代为扣缴。
第十四条 股份合作制企业按规定参加退休费及其他规定费用的社会统筹或保险事业。

第四章 管理体制
第十五条 股份合作制企业可实行职工(代表)大会或股东大会制度,具体实行哪种领导体制,则根据股份合作形式和程度由企业自主决定。也可实行两会合一的领导体制。
第十六条 职工(代表)大会或股东大会的职权:
(一)制定、修改企业章程;
(二)决定企业经营管理的重大问题;
(三)讨论决定企业收益分配的重大事项;
(四)决定企业章程规定的其他职权;
职工(代表)大会或股东大会实行一人一票或一股一票制度。
第十七条 股份合作制企业实行厂长(经理)负责制。厂长(经理)由职工(代表)大会或股东大会的董事会选举、招聘产生。厂长(经理)是企业的法定代表人,在企业生产经营中处于中心地位。实行董事会的董事长也可以是企业的法定代表人。
第十八条 股份合作制企业实行企业自管,盈亏自负,工人自招,干部自选,分配自定。

第五章 终止与清算
第十九条 股份合作制企业终止时,由各股产权代表组成清算小组,依法清理债权债务。按下列顺序清偿:
(一)自清算之日起,所欠职工工资、奖金和社会保险费用;
(二)所欠税款;
(三)所欠银行贷款;
(四)所欠债权人的债务。
清偿后,清算组应将剩余财产按股份比例分配给各股东。
第二十条 清算结束后,清算组应提出清算报告经会计(审计)师事务所验证,报原审批部门批准后,向工商行政管理机关、税务机关办理注销登记。
第二十一条 企业不能清偿债务时,向人民法院申请宣告破产。企业破产,比照适用《中华人民共和国企业破产法(试行)》的有关规定。
第二十二条 企业终止、兼并、破产后,为安置职工兴办或重组第三产业的,经银行批准,自开业之日起,实行二年停息,三年减半收息;同时享受国家和省对发展第三产业的有关税收优惠政策规定。

第六章 相关政策
第二十三条 实行股份合作制的企业,按照国家和省有关国家企业转换经营机制及股份制的各项政策,自主决定组织生产经营活动。
第二十四条 股份合作制企业,执行《中华人民共和国城镇集体所有制企业条例》和《中华人民共和国乡村集体所有制企业条例》;执行相关的各项法规,享受国家和省、地、县政府制定的发展城乡集体企业的各项优惠政策。
第二十五条 股份合作制企业,必须依法纳税,严格执行国家对城乡集体企业有关财务会计管理制度。对股份合作制企业的财务会计管理制度,由省税务局制定,一并纳入本办法执行。
第二十六条 实行股份合作制企业的所得税税率按33%征收。固定资产折旧率,在执行云发(90)22号文件规定的基础上,提高1~2%;新产品开发基金按销售收入1.5~2.5%提取,税前更支;企业技术改造项目贷款,在“八五”期间实行用企业实现利润税前还贷;股
份合作制企业免征能交基金和预算外调节基金,按省财政厅(92)云财综字第76号文件精神执行。

第七章 申报与审批
第二十七条 我省城乡集体企业实行股份合作制应大胆试验,有计划、有步骤地进行。实行股份合作制的形式可多种多样。各地各部门应尽快开展此项工作,及时总结经验,加快改革的步伐。
第二十八条 实行股份合作制的申报。由企业向主管部门提出改制申请。提出申请时,须提交股份合作制企业申请书;股份合作制企业章程;验证资产核定书或资产评估报告,有占用国有资产的,还包括当地国有资产管理部门出具的有关国有资产确认文本;实施方案;职工(代表)大
会关于实行股份合作制的决定。
第二十九条 股份合作制企业的审批。股份合作制企业由同级经委(计经委)根据企业主管部门审查同意的意见及本办法第二十八条规定的材料,审核批准。
第三十条 经批准实行股份合作制的城乡集体企业,持批准证向当地工商、银行、税务等部门办理集资及股和有关改制登记手续。
经工商行政管理部门审核,符合本办法的,发给企业改制后的法人营业执照。营业执照中企业性抽栏内注明“集体所有制(股份合作)”,企业名称不得冠以“股份有限”字样。

第八章 附 则
第三十一条 省税务局、省人民银行、省劳动厅、省工商行政管理局等部门应根据本办法,制定相应的实施意见,并通知各所属部门执行。
第三十二条 本试行办法适用于我省新老各类城镇集体企业、乡镇企业。
第三十三条 本试行办法由省经委、省体改委负责解释,省经委组织实施。
第三十四条 本试行办法自一九九三年三月一日起施行。



1993年2月8日

大庆市人民政府关于印发大庆市人事代理办法的通知

黑龙江省大庆市人民政府


大庆市人民政府关于印发大庆市人事代理办法的通知

庆政发〔2012〕8号


各县、区人民政府,各中、省直单位,市政府各直属单位:
经市政府同意,现将《大庆市人事代理办法》印发给你们,请认真遵照执行。

                               二○一二年二月二日


                大庆市人事代理办法

  第一条 为建立与社会主义市场经济相适应的新型人力资源管理体制,实现人力资源管理服务的社会化,更好地为经济建设服务、为用人单位和各类人才服务,根据国家和省有关规定,结合我市实际,制定本办法。
  第二条 本办法所称人事代理,是指经省人民政府批准或者授权的人事代理工作机构接受单位或者个人委托,代为管理有关人事档案、人事关系等人事业务的活动。
  第三条 市、县、区政府人力资源和社会保障部门(以下简称人社部门)是人事代理工作的行政主管部门,负责组织实施本办法。经省人民政府批准的人力资源服务机构是人事代理业务的具体承办部门,其他经营性人力资源服务机构,未经批准不得从事与人事管理直接相关的代理业务。
第四条 各级教育、卫生、公安、司法、人社、物价、科技、工商等行政部门,在各自的职权范围内,配合人社部门做好人事代理工作。
  第五条 人力资源服务机构开展人事代理工作,按照统一政策、统一标准、分级代理、分别实施的原则,建立统一的人事档案公共管理服务体系,实行一点代理、多点服务。
  第六条 人事代理必须严格执行国家有关人力资源和社会保障政策法规,人事代理行政效力受国家相关法规的约束和保护。
  第七条 下列单位或个人,可根据实际需要委托政府人社部门所属人力资源服务机构代理其人事业务:
  (一)各类所有制企业、实行聘用制的事业单位、社会团体。
  (二)外国、外埠企业常驻机构。
  (三)在无上级主管部门单位工作的专业技术人员、管理人员和大中专毕业生。
  (四) 待业的大中专毕业生及自谋职业的军队转业干部。
  (五) 辞职、辞退的专业技术人员、管理人员和行政机关工作人员。
  (六)自费出国留学人员。
  (七)其他自愿参加人事代理的。
  第八条 人力资源服务机构与代理对象是代理和授代关系,不具有行政隶属关系。
  第九条 人力资源服务机构按照省人社部门的批准或者授权,可为委托单位或个人提供下列代理服务:
  (一)管理人事档案。接收保管人事档案,对符合流动条件的人员,按原所有制身份办理市内外流动手续,并转移人事档案。
  (二)代办专业技术职务任职资格考试评审申报手续。按照市有关专业技术职务管理的规定,对符合条件的人员,代办资格考试、职称评定申报手续。
  (三)代办档案工资报批手续。按照国家、省、市有关工资政策,为代理人员办理档案工资确定、调整、晋升等报批手续。
  (四)代办社会保险。按照国家、省、市有关社会保险的政策,代办代理人员的社会保险手续。
  (五)承办集体户籍关系挂靠。
  (六)按照国家有关就业、辞职、辞退规定计算工龄。
  (七)办理大中专毕业生转正定职及初级专业技术职务以聘代评认定手续。
  (八)办理代理单位引进人才申报手续。
  (九)出具与人事管理有关的证明材料。
  (十)开展岗位及专业技能培训。根据委托单位对人员素质和技能的要求,可以接受委托,为委托单位进行岗位知识及专业技能培训,代培中长期专业人才。
  (十一)提供人才招聘、人才素质测评、人力资源管理政策咨询及人才规划等服务。
  (十二)与社会化人力资源管理相关的其它服务。
  第十条 单位委托的,应向人力资源服务机构提交单位介绍信、单位有效证件、人事代理书面申请以及委托代理人员名册。经人力资源服务机构审核合格后,签订人事代理合同,接转委托代理人员人事档案及人事关系。
  第十一条 个人委托的,应向人力资源服务机构提交本人身份证明、毕业证书等有效证件。经人力资源服务机构审核合格后,签订人事档案管理合同,办理人事档案及人事关系接转手续。
  第十二条 跨地区到我市工作的人员,可由聘用单位委托市级人力资源服务机构为其提供异地存档或无档代理服务。
  第十三条 委托单位应定期向人力资源服务机构提供代理人员的工作表现及考核、奖惩等有关材料,自觉履行人事代理合同的各项义务。
  第十四条 委托单位或个人需续签代理合同的,应在代理合同期满前一个月内告知到人力资源服务机构办理合同续签手续;逾期三个月不续签合同者,视为自动终止代理合同,人力资源服务机构有权停止一切代理服务。停止代理期间,一切损失由委托方承担。
  第十五条 委托单位或个人可根据需要与人力资源服务机构解除代理关系。个人提出解除代理关系,需同时提交新管理单位接收其人事档案等有效函件。
  第十六条 人力资源服务机构开展人事代理工作实行有偿服务的,收费标准按国家和省的有关规定执行;对财政全额拨款的事业单位实行无偿服务。
  第十七条 委托单位或者个人在委托人事代理时,提供虚假档案、材料的,人力资源服务机构有权解除人事代理关系,依这些档案、材料所提供的代理服务一并作废。
  第十八条 人力资源服务机构与委托单位或者个人在人事代理服务中发生争议的,可根据委托人事代理协议的内容协商解决;协商不成的,可以依法提请仲裁或向人民法院提起诉讼。
  第十九条 本办法自发布之日起施行。《大庆市人民政府关于印发〈大庆市人事代理暂行办法〉的通知》(庆政发〔2005〕27号)同时废止。