国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)
国务院办公厅
国务院办公厅转发国家旅游局关于加强旅游工作意见的通知(附英文)
国务院办公厅
国家旅游局《关于加强旅游工作的意见》已经国务院同意，现转发给你们，请结合本地区、本部门的实际情况贯彻执行。 旅游业是一项综合性事业，涉及航空、交通、文化、建设、轻工、纺织、商业等许多部门，各有关部门要积极配合和支持，共同努力，推动我国旅游事业更加健康
、协调地发展。关于加强旅游工作的意见 党的十一届三中全会以来，在改革、开放方针的指引下，我国旅游事业迅速发展，在增加我国非贸易外汇收入、促进对外经济贸易和文化交流、增进同世界各国人民的相互了解和友谊等方面发挥了积极作用。目前我国旅游业的发展已具备了相当的
基础和进一步加快发展的基本条件，国际旅游业持续稳定发展的大趋势也有利于我们把旅游事业搞上去。为进一步加强对旅游工作的协调管理，争取我国旅游业有一个更大的发展，现提出如下意见：
一、加强旅游管理工作，搞好各级旅游管理机构改革。各省、自治区、直辖市人民政府及旅游重点城市，特别是旅游资源比较丰富的热点地区，要按照党政分开、政企分开和精简、统一的原则，从当地情况和发展国际国内旅游业的需要出发，结合地方机构改革，统筹安排，建立健全旅
游管理机构。各级旅游管理部门要切实转变职能，划清职责范围，合理配置机构。为切实搞好政企分开，需做到：（一）旅游部门主管领导不得兼任地方旅游公司、旅行社或饭店的经理；（二）旅游局与其直属企业要在人、财、物管理方面完全分开，使旅游企业真正做到自主经营、自负盈
亏；（三）各级旅游管理部门开展旅游业务的费用，由各级财政安排。为了加强旅游管理部门与旅游经营单位之间的联系，国家旅游局将根据工作需要，适当调整“中国旅游协会”、“中国旅游饭店协会”，成立“中国国内旅游协会”，协助旅游主管部门协调与各有关部门的关系，研究指
导国内旅游业发展中的有关事宜。
二、进一步明确国家旅游局的行业管理范围和管理权限，建立分级管理的办法和制度。全国所有的旅游企业事业单位，包括旅游院校和科研单位，经营国际、国内旅游业务的旅行社，各类旅游涉外饭店、宾馆、餐馆及旅游车船公司，对外开放的重点旅游风景区、游览点、旅游商品经销
店以及派驻国外的旅游办事机构、国外在华开设的旅游办事机构等，其隶属关系均不变，但旅游局要按照国家的有关规定，实行行业管理和检查监督。各级旅游管理部门对各级各类旅游企业，要一视同仁。国家旅游局要按此原则，会同有关部门研究制定分级管理办法，并严格旅游企业审批
制度。所有旅游企事业单位都要接受行业管理和监督。
三、全面深化改革，实行承包经营责任制。各级旅游管理部门和办有旅游企业的部门，可结合本地区、本部门的具体情况，根据国家有关规定，研究提出在国营、集体旅游企业实行承包经营责任制的具体计划和实施步骤，并使之配套、完善和深化。在实行承包经营责任制中，可根据不
同工作性质（旅行社、旅游涉外饭店、旅游车船队等）和不同经营情况（盈利企业、还贷企业、亏损企业等），采取不同的承包经营方式。凡是有外汇收入的企业，要承包创汇指标，并制定相应的结汇管理办法。有条件的企业，可以逐步建立企业风险基金。要采取招标招聘等多种形式，通
过竞争确定承包者。承包合同期限，一般不应少于3年。承包合同一经确定，承发包双方都要严格履行，不得违反。实行承包经营责任制，要和改进企业管理、促进企业内部管理制度的改革紧密结合起来，按照责、权、利相结合的原则，进一步改革和完善企业的劳动工资制度，严格考核和
奖罚制度。
四、改革旅行社管理体制。鼓励、支持国旅、中旅、青旅三大骨干旅行社向建立企业联合体和企业集团的方向发展。对已开办的各类旅行社，国家旅游局和地方旅游管理部门要按照《旅行社管理暂行条例》和《旅行社管理暂行条例实施细则》进行考核和整顿。各类旅行社都要切实搞好
企业内部改革，进一步挖掘潜力，促进经营管理水平和服务质量的提高。
五、加强旅游对外宣传招徕工作，努力开拓国际客源市场。国家旅游局要进一步加强对国际客源市场的调查研究，制定开拓国际市场的具体规划并组织实施。驻外旅游办事处要搞好国际旅游市场调研和宣传招徕，负责各外联单位在外宣传招徕的管理工作，积极开展与驻在国有关机构、
旅行社和旅游批发商等的联系，并注意搜集和反馈有关信息。各驻外办事机构在驻在国法律许可的范围内，也可酌情开展一些有偿服务或经营性活动。各外联单位在对外推销旅游线路时，要互相配合，顾全大局，不得低于保护价竞销或相互贬低。鼓励提倡各外联单位自愿组织起来，开展对
外联合推销。对于违反外联纪律的，国家旅游局和地方旅游管理部门要根据情节轻重给予行政处分或经济处罚。为适应我国旅游业发展的需要，旅游宣传推销经费可逐年有所增加。今后各外联单位开展对外联合推销活动，可采取收费的办法，凡参加及受益单位均需缴纳一定费用。
六、加强对新建旅游涉外饭店的宏观管理，推进饭店管理制度改革。各级旅游管理部门要认真贯彻执行今年9月22日国务院发布的《楼堂馆所建设管理暂行条例》，会同当地计划部门，对本地区旅游涉外饭店项目进行认真清理。今后，各地一般不要再建设高档旅游涉外饭店。温冷点
地区可根据旅游客源市场需求，酌建中低档饭店（可视需要在中档饭店内设若干高档房间）。北京、上海、广州、桂林、西安、杭州等旅游热点城市，原则上不再批准中外合资或合作建造饭店。要按照国办发〔1988〕17号文件精神，加快建立我国自己的饭店管理公司。对确需新建中
外合资、合作饭店的，必须按照国发〔1986〕101号和国办发〔1988〕32号文件有关规定办理。对于由国家旅游局投资或参与投资建设的旅游风景区和游览点，地方旅游管理部门要参与领导和管理。推进饭店管理制度的改革。全国旅游涉外饭店星级评定工作，已有具体标准和
实施办法，要抓紧进行，争取明年底完成。要逐步建立旅游涉外饭店（包括各类旅行社和旅游车船公司）营业许可证发放和吊销制度。旅游主管部门对有严重违法乱纪行为的旅游企业，可建议工商行政管理部门吊销其营业执照。
七、审慎进行旅游价格方面的改革，加强对旅游外汇收支及结汇的管理。旅游价格问题直接关系到国家的利益和声誉，要不断进行调查研究，作出审慎的改革，并按规定报批。要充分考虑适应国际竞争需要，根据不同旅游路线、不同季节等特点，改革价格结构模式，更加科学、合理地
制定价格（国家旅游局和国家物价局今后主要是制定最高限价和最低保护价）。价格原则一经确定，各级、各类旅游企业都应严格执行。对于违反价格纪律的，要严肃处理。 国家旅游局要会同国家统计局、国家外汇管理局、财政部、中国银行等部门，在加强对旅游外汇收支统计工作的同
时，进一步加强对旅游外汇的收支管理，建立旅游外汇结汇制度，并纳入计划；要研究制定《旅游外汇管理办法》和《旅游外汇财务管理办法》，报国务院批准后实施，以尽快扭转目前旅游外汇收入流失严重的状况。
八、大力发展旅游商品、旅游纪念品的生产和销售，进一步提高我国旅游业的创汇水平和经济效益。搞好旅游商品、旅游纪念品的生产和销售是旅游业一个重要组成部分，也是为国家创汇的重要途径之一。要逐步建立起全国旅游商品、旅游纪念品的生产和销售网络。要以国家旅游局所
属的“中国旅游服务公司”系统、轻工部现有的“中国旅游产品生产供应公司”系统、商业部现有的“中国友谊服务公司”系统为基础，发挥其主导作用，进一步扩大业务，形成各具特色、经营不同旅游商品和旅游纪念品的企业体系。这些企业系统，可以有计划地兴办一批旅游纪念品生产
基地和研究国际旅游商品、旅游纪念品市场行情、开发新产品的科研单位，逐步使科研开发与产供销紧密结合。要鼓励各地特别是旅游重点地区大力发展具有民族风格、地方特色的旅游商品和旅游纪念品的生产，增加花色品种，广开货源渠道，改善销售服务，加强市场管理。要落实国务院
早已确定的“旅游商品创汇视同外贸出口创汇”的规定，并研究制定具体办法；对外贸出口中属于非实行出口许可证管理的商品，要进一步扩大对国外旅游者的销售；旅游商品、旅游纪念品的销售价格，要根据不同商品的货源情况、国际市场行情和经贸部门的具体销售方针，灵活掌握；发
展旅游商品、旅游纪念品生产所需国内紧缺的专用原材料，各级物资部门要纳入供货渠道；必须由国家统一进口的原材料，要纳入国家进口计划；对所需进口的专用原材料，按国办发〔1987〕16号文件有关规定执行。北京、上海、广州是海外旅游者出入境的三大口岸，要逐步建设成
为亚洲地区有一定规模和声誉的旅游购物城市。 目前一些旅游涉外饭店用大量外汇进口内装修材料、卫生洁具、机电设备和零部件，为尽快改变这种状况，今后对凡属于国内已能生产的产品，价格合理，质量、交货期等方面又能保证需要的，应一律停止进口。建议由有关部门提出限制进
口的产品目录，并由行业归口管理部门进行审批。
九、加强旅游从业人员的队伍建设，抓好职业道德和职业纪律教育。要进一步抓好旅游院校教育工作和从业人员的培训工作，大力培养不同层次、不同类别的旅游专业人才。要强化职业道德和职业纪律教育，不断提高旅游从业人员的政治、业务素质，树立旅游职业的光荣感和责任感，
反对各种不正之风，进一步提高旅游服务质量，搞好优质服务，使我国旅游业在国际上建立良好的信誉和形象。
十、加强与各有关部门的协调配合。旅游业是一项综合性事业，其发展不仅取决于旅游部门本身的工作，而且与航空、交通、城建、园林、文物、文化、轻工、纺织、商业、宗教事务等很多部门的工作紧密相关。旅游业又是一项跨地区的行业，大量的组织工作和实际工作要靠地方去做
，需要协调一致。各级旅游管理部门要进一步与有关部门密切配合，共同努力，促进我国旅游事业更加健康协调地发展。
CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THEAPPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISMADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK
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)
CIRCULAR OF THE GENERAL OFFICE UNDER THE STATE COUNCIL ON THE
APPROVAL AND TRANSMISSION OF A REPORT SUBMITTED BY THE NATIONAL TOURISM
ADMINISTRATION CONCERNING THE STRENGTHENING OF TOURIST WORK
(December 21, 1988)
The Report, "Suggestions Concerning the Strengthening of Tourist Work",
submitted by the National Tourism Administration, has been approved by the
State Council and is hereby transmitted to you for implementation in the
light of the actual conditions of the respective localities and
departments.
The tourist industry is a comprehensive undertaking which involves
departments such as aviation, communications, culture, construction, light
industry, textile industry, and commerce. All the departments concerned
shall coordinate and support each other and make joint efforts to promote
the sound and coordinated development of tourism in our country.
SUGGESTIONS CONCERNING THE STRENGTHENING OF TOURIST WORK
Since the conclusion of the Third Plenary Session of the Eleventh Central
Committee of the Communist Party of China, under the guidance of the
policy of reform and opening to the outside world, tourism has been
developing very rapidly in our country; and it has played an active part
in increasing our country's non-trade foreign exchange earnings, in
boosting international trade and cultural exchange, and in promoting the
mutual understanding and friendship between peoples throughout the world.
At present, our country possesses a fairly good foundation for the
development of tourism and the necessary conditions for speeding up such
development. The general trend of continuous and steady development of the
international tourism is also favourable to us for promoting our tourist
industry. In order to further strengthen the coordinated administration of
tourist work and strive for a greater development of our tourist industry,
we hereby advance the following suggestions:
1. Strengthening the administration of the tourist industry and doing a
good job in the reform of tourism administration organs at various levels.
The people's governments of various provinces, autonomous regions, and
municipalities directly under the Central Government, as well as tourist
cities, especially those favourite haunts with relatively rich tourist
resources, shall, in accordance with the principles of "separating Party
organs from government organs", "separating government organs from
enterprises", and "simplified and unified administration", and in the
light of local conditions and needs of the development of international
and domestic tourism, set up and improve the tourism administration organs
by combining them with the reform of local setups and making overall
arrangements. The tourism administration departments at various levels
shall make timely and specific adjustments to their responsibilities,
clearly define their scope of duties, and rationally deploy their
organizations. In order to effect the separation of government organs from
enterprises, it is imperative to lay stress on the following measures:
(1) The persons in charge of the tourism administration departments shall
not assume concurrently posts of manager of local tourist companies,
tourist agencies, or hotels;
(2) The tourism bureaus shall be completely separated from the enterprises
directly under them in the administration of such aspects as personnel,
finance, and materials, so that the tourist enterprises shall carry on
their business operations independently, and assume sole responsibility
for their profits and losses;
(3) The expenses for the tourism administration departments at various
levels to conduct tourist business operations shall be appropriated by the
finance departments at various levels. In order to strengthen the
connections between tourism administration departments and tourist opera-
ting units, the National Tourism Administration shall, in accordance with
the requirements of work, make necessary adjustments with regard to the
"China Association of Tourism" and the "China Association of Tourist
Hotels", and establish thereby the "China Association of Domestic
Tourism", which shall assist the competent authorities for tourism in
coordinating relations with other departments concerned and in studying
and providing guidance to the development of domestic tourism.
2. Further clarifying the scope of responsibility and the limits of powers
of the tourist administration bureaus, and establishing a system of graded
administration. The subordinative relationship of all the tourist
enterprises and tourist institutions throughout the country-including
institutes and schools of tourism, research institutes of tourism, tourist
agencies that are engaged in the international and domestic tourist
industries; various categories of tourist hotels, guest houses,
restaurants, and tourist automobile and vessels companies for the
reception of foreign tourists; key tourist scenic spots, tourist
attractions, and shops selling tourist goods that are open to foreigners;
tourist representative offices abroad, as well as the tourist
representative offices established in China by foreign tourist agencies-to
the competent administrative authorities directly over them shall remain
unchanged; but the tourist bureau shall, in accordance with the provisions
of the State, implement the system of trade administration, inspection,
and supervision. The tourism administration departments at various levels
shall treat tourist enterprises of various categories equally without
discrimination. The National Tourism Administration shall, in accordance
with the aforesaid principle, and working in coordination with other
departments concerned, make a study of, and work out, ways to implement
the system of graded administration and effect a stricter procedure in
examining and approving the establishment of tourist enterprises. All the
tourist enterprises and tourist institutions shall, without exception,
subject themselves to trade administration and supervision.
3. Deepening the reform in a comprehensive way and implementing the
responsibility system of contracted business operations. The tourism
administration departments at various levels and the departments that run
tourist enterprises shall, taking into consideration the actual conditions
of the local areas and of their own departments, and in accordance with
the pertinent provisions of the State, make a study of, and submit a
report on, a specific plan and practicable procedures for the
implementation of the responsibility system of contracted business
operations in state-run and collectively-run tourist enterprises and, at
the same time, formulate other provisions to perfect such a system. In the
course of implementing the aforesaid responsibility system of contracted
business operations, different forms of contracted business operations may
be adopted, in accordance with the differences in the nature of business
operations (tourists agencies, tourist hotels specialized in receiving
foreign guests, fleets of tourist automobiles and vessels) and business
operations of different conditions (enterprises with profits, enterprises
that have to repay loans, enterprises suffering losses and with a
deficit). All those enterprises that have foreign exchange earnings shall
carry out a contracted target for earning foreign exchange, and work out a
corresponding method for the administration of the settlement of the
exchange. Enterprises, which possess the necessary conditions, may
gradually set up risk funds for themselves. The contractor shall be
finally determined, through various kinds of competition, such as by
inviting tenders, or by advertising for employment. The contract period
shall, in principle, be no shorter than 3 years. Once a contract is
confirmed and signed, the two parties, the contractor and the party
awarding the contract, shall execute the contract strictly, and under no
circumstances shall it be violated. The implementation of the
responsibility system of contracted business operations calls for a close
integration of the improvement of enterprise management and the promotion
of reform in the internal administration system of enterprises, and for
further efforts in reforming and improving the labour wage system and the
policy of reward and punishment, in accordance with the principle of
combining responsibility, power, and profit.
4. Reforming the administration system of tourist agencies. The three
backbone travel services-China International Travel Service, China Travel
Service, and China Youth Travel Service-shall be encouraged and supported
to develop towards the establishment of an integrated complex or
enterprise group.
With respect to those tourist agencies of various categories that have
already been set up, the National Tourism Administration and local tourism
administration departments shall carry out assessment and rectification in
accordance with the provisions in Interim Regulations on the
Administration of Tourist Agencies and Rules of Implementation for Interim
Regulations on the Administration of Tourist Agencies. Tourist agencies of
various categories shall all carry out effectively the reform in the
internal work of their respective tourist agencies, further tap their
potentials, so as to raise standard of their operation and administration,
and to improve the quality of their services.
5. Strengthening overseas tourist publicity and the endeavouring for
soliciting tourists, and striving to expand the international market for
foreign tourists. The National Tourism Administration shall make further
efforts in investigating and analyzing the market for international
tourists, work out specific plans for the expansion of the said
international market, and take measures to put it into practice. Our
resident representative tourist offices abroad shall try their best to
investigate into the market for international tourists and carry out
publicity work for soliciting visiting tourists, take the responsibility
to supervise the publicity and soliciting endeavour carried out abroad by
units in charge of liaison work with foreign countries, actively make
contacts with the institutions concerned, tourist agencies and tourist
wholesalers in countries where our representative tourist offices are
resident, and pay attention to collecting and feeding back relevant
information. Various resident representative tourist offices abroad may,
within the scope of law of the respective countries where they are
resident, and at their discretion, undertake some paid services or other
business operational activities.
Various units in charge of liaison work with foreign countries, while
canvassing among foreigners for tourists itineraries, shall work in close
coordination and take the interests of the whole country into account.
They may not play down the others and compete against them by offering
prices lower than the protective price. Various units in charge of liaison
work with foreign countries shall be encouraged to collaborate on a
voluntary basis to canvass jointly among foreigners. With respect to those
who have violated external liaison disciplines, the National Tourism
Administration and the local tourism administration departments shall,
depending on the seriousness of the cases, impose disciplinary sanctions,
or economic penalty, on the violators. In order to meet the needs of the
development of the tourist industry in our country, the outlay for
conducting tourist publicity and canvassing abroad may be increased with
each passing year. From now on, various units in charge of liaison work
with foreign countries, when canvassing jointly among foreigners may
collect service charges: all units that take part in the canvassing
activities and derive benefits there from shall pay the charges.
6. Strengthening the macro-administration of those newly-built tourist
hotels that specialize in receiving foreign guests and promoting the
reform of hotel administration system. The tourism administration
departments at various levels shall conscientiously implement Interim
Regulations on the Construction and Administration of Storied Buildings,
Halls, Hotels and Guest Houses, promulgated by the State Council on
September 22, 1988, and, working in coordination with the local planning
departments, carry out a checking-up on the projects of local tourist
hotels that specialize in receiving foreign guests. From now on, in
principle, no more high-grade tourist hotels that specialize in receiving
foreign guests shall be built in any place. In areas less frequented than
favourite tourist haunts, medium-and low-grade hotels may be built, in
accordance with the tourist market's demand, and depending on the actual
circumstances, (a number of highgrade rooms may be provided in a
medium-grade hotel, if necessary). In such highly frequented tourist
cities as Beijing, Shanghai, Guangzhou, Guilin, Xi'an, and Hangzhou, no
new hotel construction projects with Chinese-foreign joint investment or
by Chinese-foreign cooperation shall, in principle, be approved. In
accordance with the guideline of Document No. 17 (1988) issued by the
General Office under the State Council, it shall be imperative to speed up
the establishment of the hotel administration company of our own country.
In cases where necessity arises for the building of new hotels in form of
Chinese-foreign joint ventures or Chinese-foreign contractual joint
venture, the cases shall be handled in accordance with the provisions in
Document No. 101 (1986) and Document No. 32 (1988), issued by the General
Office under the State Council. As regards the tourist scenic spots and
tourist attraction, built and facilitated with, or partly with the
investment of the National Tourism Administration, the local tourism
administration departments shall take part in the leadership and
administration of the aforesaid tourist places.
Promoting the reform in the hotel administration system. There are now
specific standards for the "star-rating" of the country's tourist hotels
that specialize in receiving foreign guests; the rating process shall be
speeded up and strive to complete the task by the end of next year. The
system for issuing and revoking business licence for tourist hotels that
specialize in receiving foreign guests (including various categories of
tourist agencies and tourist automobiles and vessels companies) shall be
gradually set up. With respect to those tourist enterprises that have
committed serious illegal acts, the competent authorities for tourism may
suggest to the relevant administrative departments for industry and
commerce that the business licences of the aforesaid enterprises be
revoked.
7. Carrying out, with caution, the reform in tourist prices, and
strengthening the administration of the receipts and expenditures in
foreign exchange as well as the settlement of exchange relating to tourist
enterprises. The problem of tourist prices has a direct bearing on the
interests and reputation of the State; therefore it is imperative to
conduct careful investigation and studies before taking cautious steps in
the reform, and submit the reform plan to higher authorities for approval.
It is necessary to reform the price structure so as to fix the tourist
prices more scientifically and reasonably by taking into full
consideration the necessity to meet the challenge of international
competition, and in accordance with the special features of different
tourist itineraries and different seasons (from now on, the National
Tourism Administration and the State Administration for Commodity Prices
shall chiefly fix the ceiling price and the floor price - the protective
price). Once the price principles are determined, the tourist enterprises
at various levels and of various categories shall execute them strictly.
Those who have violated the price discipline shall be dealt with
seriously.
The National Tourism Administration shall, working in coordination with
such departments as the State Statistical Bureau, the State Administration
of Foreign Exchange Control, the Ministry of Finance, and the Bank of
China, strengthen the statistical work on the tourist enterprises'
receipts and expenditures, and tighten the control of the foreign exchange
receipts and expenditures of the tourist enterprises, establish the system
for the settlement of tourist foreign exchange, and bring this work into
line with the State plan. It is imperative to formulate, through studies,
the Measures for Foreign Exchange Control in Tourism and the Measures for
the Financial Administration of Foreign Exchange in Tourism, and submit
these two documents to the State Council for approval before
implementation so as to reverse as early as possible the present situation
of serious drain on foreign exchange earnings from tourism.
8. Developing vigorously the manufacture and marketing of tourist goods
and tourist souvenirs, increasing the volume of the foreign exchange
earning from tourism in our country and improving its economic results.
The manufacture and marketing of tourist goods and tourist souvenirs
constitute an important component part of the tourist industry, and is
also an important channel for earning foreign exchange for the State. It
is imperative to establish gradually a nationwide network for the
production and marketing of tourist goods and tourist souvenirs. For the
aforesaid purpose, the "China Tourist Services Company" under the National
Tourism Administration, the "China Tourist Products Production and Supply
Company" under the Ministry of Light Industry, and the "China Friendship
Services Company" under the Ministry of Commerce shall be taken as the
foundation; their leading role shall be brought into full play, and their
businesses shall be further expanded so that they shall grow into
complexes of enterprises specialized in different lines of business,
handling different assortments of tourist goods and tourist souvenirs.
These complexes of enterprises may establish, in a planned way, a number
of production bases for the production of tourist souvenirs, and a number
of research institutes for carrying on studies in the marketing quotations
of international tourist goods and tourist souvenirs and for developing
new products, so that scientific research and product development will be
combined in the integrated process of production-supply-marketing. It is
necessary to encourage various places, especially the key tourist areas,
to vigorously develop the production of tourist goods and tourist
souvenirs that are of national style with various local colours, to
increase designs and varieties, to expand channels for sources of goods,
to improve sales service, and to strengthen market administration. It is
imperative to implement conscientiously the provisions approved long ago
by the State Council: "the foreign exchange earned through the sales of
tourist goods shall be deemed as the foreign exchange earned by foreign
trade" and to formulate, through studies, specific measures for carrying
out the said provisions; with respect to those export goods which do not
come under the licence control, it is important to expand their sales to
foreign tourists; the selling prices of tourist goods and tourist
souvenirs shall be handled flexibly in accordance with the different
conditions of goods supply, the international market quotations, and the
specific marketing policy pursued by the economic and trade departments.
The special raw and processed materials which are needed for the
development of the production of tourist goods and tourist souvenirs and
are in short supply in the country, shall be brought into the goods supply
channels handled by the departments of goods and materials at various
levels; those raw and processed materials that are imported solely by the
State shall be brought into the plan for importation executed by the
State; the special imported raw and processed materials needed shall be
handled in accordance with the pertinent provisions in Document No. 16
(1987) issued by the General Office under the State Council. As Beijing,
Shanghai, and Guangzhou are the three main ports of entry and exit for
overseas tourists, they shall be turned into cities with sizable tourist
shopping centres and good reputation in Asia. At present, some tourist
hotels that specialize in receiving foreign guests spend a large amount of
foreign exchange in importing fitting-up materials, sanitary utensils,
machinery and electrical equipment, and spare and component parts. In
order to change this situation without delay, from now on, all similar
products which can already be manufactured in our country and reasonably
priced and whose quality and delivery time can be guaranteed shall cease
to be imported. We suggest that a catalogue of products to be restricted
in importation be put forward by the departments concerned and the
importation of the aforesaid products shall be examined and approved by
the administrative departments of the trades concerned.
9. Strengthening the building of a contingent of tourist personnel and
paying close attention to the education in professional ethics and
professional discipline. It is imperative to improve the educational work
in schools and institutes of tourism and the professional training of
tourist personnel, especially the training of qualified specialized
personnel at various levels and of different categories. It is also
imperative to intensify the education in professional ethics and
professional discipline, so as to improve the political and professional
quality of tourist personnel, to foster a sense of honour and
responsibility, to oppose all kinds of unhealthy tendencies, to improve
the quality of tourist services and offer high-quality services, thus
enabling our tourist industry to establish good international reputation
and image.
10. Strengthening the coordination between different departments
concerned. The tourist industry is a comprehensive undertaking, the
development of which relies not only on its own work, but also on the
close coordination with such organizations as the departments of aviation,
communications, city construction, gardens and parks, historical relics,
culture, light industry, textile industry, commerce, and religious
affairs. The tourist industry is also a trans-regional trade, and a large
amount of organizational work shall be done by the local departments; a
harmonious coordination is thus indispensable. Tourist departments at
various levels shall strengthen their coordination with other departments
concerned and make joint efforts in promoting a sound and co-ordinated
development of the tourist industry in our country.
1988年12月21日
沈阳市鼓励外商投资若干规定
辽宁省沈阳市人民政府
沈阳市鼓励外商投资若干规定
沈政令[1997]34号
第一条 为加速繁荣我市经济，进一步改善投资环境，加大招商引资力度，根据国家、省、市有关法律、法规，结合我市实际情况，制定本规定。
第二条 本规定适用于在我市行政区域内开办的中外合资企业、中外合作经营和外资企业(以下简称外商投资企业)，以及采用其他方式利用外资的企业。
第三条 生产性外商投资企业，经营期在十年以上的，从开始获利年度起，二年内免征企业所得税。第三年至第五年减半征收企业所得税，但特殊项目除外。
第四条 生产性外商投资企业，按24%的税率征收企业所得税。
对设在沈阳高新技术产业开发区的高新技术型外商投资企业和设在沈阳经济技术开发区的生产性外商投资企业，按15%的税率征收企业所得税。
第五条 下列外商投资企业经申报批准后，可按15%的税率征收企业所得税：
(一)企业是技术密集型和知识密集型的；
(二)企业外商投资额在3，000万美元以上，回收时间长的；
(三)企业外商投资在能源、交通及港口建设的。
第六条 对外商在中国境内没有设立机构，而来源于我市的股息、利息、租金、特许权使用费等收入的，可按10%的税率征收预提税。
第七条 外商投资企业的外国投资者，将从企业获得的利润，直接再投资该企业，增加注册资本，或者做为资本再投资开办其它企业，而且经营期不少于五年的，可退还其投资部分已缴纳的企业所得税的40%税收。如果投资扩建产品出口企业或先进技术企业，全部退还其再投资部分已?
赡傻钠笠邓盟啊?
第八条 被评为产品出口(出口额占70%以上)和先进技术的外商投资企业全部免征地方所得税，没有评为产品出口和先进技术的外商投资企业从获利年度起，免征地方所得税五年，减半征收三年。
第九条 外方投资额在500万美元以上的产品出口或先进技术企业中工业项目用地，经批准土地使用租金可逐年交纳。
第十条 外商投资企业需要的职工数量和工资总额(含奖金、津贴、补贴)由企业董事会自行确定。所需职工除按合同规定优先从中方企业原有人员招聘外，一般应在市内招聘，特殊需要的技术人员和管理人员也可以从外地或国外招聘。职工工资由受雇职工与外商投资企业在签订的劳动
合同中予以确定。
产品出口企业和先进技术企业除按规定支付职工工资和提取劳动保险、福利费和住房补助基金外，免交国家对职工的各项补贴。
第十一条 对已批准的外商投资企业，在建设和生产中所需要的钢材、水泥、木材、燃料、机电产品、石油及其加工品、有色金属、汽车、汽车用油等，凡按规定程序经有关部门批准的，物资部门按我市国有企业待遇低于市场价格优先供应，并实行物资配送，上门服务。
第十二条 外商投资企业销售产品和服务收费价格，除政府统一定价品种和项目外，由企业自主定价。
第十三条 凡到我市从事考察、洽谈、经商等活动的外国人，确因紧急事由来不及办理入境签证的，公安外管部门可直接在桃仙国际机场办理口岸入境签证。
第十四条 对持旅游、访问等签证入境，确系来我市投资办企业的外商及技术、管理人员(含家属)，根据来我市工作、生活的实际情况，可变更签证种类，给予在我市居留权。对于投资规模较大、外商较多的企业，公安管理部门可登门办理居留、暂住证。
第十五条 对因工作需要经常出入境的外商，可签发半年或一年多次出入境签证。申办签证、居留、暂住证件延期手续，可随来随办。
对我市经济建设有重大贡献投资数额巨大的外商，如本人自愿可予以签发永久居留权。
第十六条 在我市常驻外商可随意选择具备条件的住地，公安外管部门应在五个工作日内予以批准。
第十七条 凡符合下列条件之一的境外投资者，经市计划委员会审核批准，可解决其国内亲属一人由农业户口转为非农业户口。
(一)凡为我市提供先进技术促使产品出口的。
(二)被评为先进技术企业的。
(三)一次性向我市投资50万美元以上的。
第十八条 凡外商子女到我市中、小学校及职业学校就读的，由市外经贸委提出名单，经市教委批准后，由学校所在的区、县(市)教育管理部门具体安排其就读学校。
第十九条 本《规定》在执行中的具体问题由沈阳市对外经济贸易委员会负责解释。
第二十条 本《规定》自一九九八年一月一日起施行。《沈阳市人民政府关于鼓励外商投资的规定》(沈政发〔1987〕14号)即行废止。
1997年11月6日
