国务院


国务院批转国家土地管理局、农业部关于在全国开展基本农田保护工作请示的通知
国务院



各省、自治区、直辖市人民政府，国务院各部委、各直属机构：


国务院同意国家土地管理局、农业部《关于在全国开展基本农田保护工作的请示》，现转发给你们，请认真贯彻执行。

关于在全国开展基本农田保护工作的请示



国务院：


近几年来，由于各级人民政府加强土地管理工作，全国耕地锐减的势头初步得到控制。但非农业建设占用高产稳产农田和大中城市菜地的现象仍然有增无减，使部分地区居民的基本口粮已难以自给。针对这种情况，全国已有二十多个省、自治区的数百个县采取划定基本农田保护区的方
式保护基本农田，其中有的省已全面开展这项工作。各地的经验证明，划定基本农田保护区是保护耕地的有效办法。一是制止了乱批乱占耕地，保住了高产稳产农田和人口增长所需的耕地；二是稳定了耕地承包者的思想，调动了农民对耕地增加投入的积极性，提高了农作物的产量；三是通
过划定保护区协调安排了今后若干年的各类建设用地。为了全面贯彻落实党的十三届八中全会精神，巩固和发展划定基本农田保护区这项工作的成果，拟在全国推广这一做法。具体意见如下：
一、明确指导思想，加强组织领导。划定基本农田保护区是关系到我国十一亿人口基本生存条件的大事，要坚决贯彻执行“十分珍惜和合理利用每寸土地，切实保护耕地”的基本国策，坚持“一要吃饭，二要建设”的方针，根据当地土地资源、人口增长情况，统筹兼顾农业和各项非农
业建设用地，稳定农田面积，保证人民生活和建设用地的需要，保障农业乃至整个国民经济持续、稳定、协调发展。
各级人民政府对农田保护工作应高度重视，列入议事日程，认真部署，切实抓好。各地人民政府领导同志要亲自负责，组织土地、农业、建设（规划）、计划、财政等有关部门具体落实。各部门要在人民政府的统一领导下，互相配合、密切协作，把划定基本农田保护区与土地利用总体
规划、城市和村镇规划协调一致。
二、根据不同地区确定保护重点。我国东部地区人多耕地少，中部地区是重要农业生产区域，在东部和中部地区要全面开展划定基本农田保护区工作，把大部分农田划为保护区，重点保护起来。西部地区良田较少，要首先把高产稳产农田、城镇郊区农田保护起来。此外，国家和地方政
府确定的农业商品生产基地、名特优稀农产品生产基地或地块，必须保留的其他农田（如农业科研、教学试验田）以及大中城市工矿区的基本菜地也应做为保护的重点。争取在一二年内把全国应保护的农田都保护起来。
三、建立基本农田的保护制度及地力补偿制度。各地要结合当地实际情况，制定基本农田保护办法，采取有效措施加以保护。要防止不合理的农业内部结构调整，禁止可能造成保护区耕地污染、沙化、盐渍化和水土流失等破坏土地的活动。划为保护区的耕地必须建立地力补偿制度。各
地要按照《国务院关于重视和加强有机肥料工作的指示》（国发〔1988〕83号）等文件的要求，因地制宜地制定耕地肥力保养的规定，落实各项措施，建立基本农田地力补偿制度，使农业生产持续稳定发展。同时，要加强对保护区用地的监督检查，对违法占地和破坏土地的要依法惩
处，对保护耕地有功者要给予奖励。
四、严格对占用保护区土地的审批管理。基本农田保护区的耕地，原则上不得用于非农业建设，在建设项目包括国家重点建设项目选址时，凡涉及农田保护区的，要尽量避开。必须占用保护区耕地的，要严格按照占用农田保护区耕地的审批权限、程序履行审批手续，并按照省级人民政
府的规定交纳占用农田保护区耕地补偿费用。
五、开展划定基本农田保护区所需资金，由地方人民政府根据财力情况统筹安排予以解决。
以上意见已商得国家计委、财政部、建设部等部门同意，如无不妥，请批转各地区、各部门执行。



1992年2月10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.