对外贸易经济合作部关于印发《外商投资国际货运代理企业审批管理办法》的通知(附英文)
对外贸易经济合作部
对外贸易经济合作部关于印发《外商投资国际货运代理企业审批管理办法》的通知(附英文)
对外贸易经济合作部
各省、自治区、直辖市及计划单列市外经贸委、厅：
为了适应对外经济贸易发展的需要，促进国际货物运输代理行业的健康发展，更好地为我国对外经济贸易服务，根据国家有关外商投资企业的法律、法规和利用外资政策，我部制定了《外商投资国际货运代理企业审批办法》，现印发给你们，请按照执行。执行中有何问题和新情况，请
及时向我部反映。
附件：外商投资国际货运代理企业审批办法
第一条 根据国家有关外商投资企业的法律、法规以及有关行业管理的规定，特制定本办法。
第二条 本办法所述的外商投资国际货运代理企业是指接受进出口货物收、发货人的委托，以委托人或者以自己的名义，为委托人办理国际货物运输及相关业务的外商投资企业。
第三条 中华人民共和国对外贸易经济合作部（以下简称外经贸部）是外商投资国际货运代理企业的审批和管理机构。
第四条 设立外商投资国际货运代理企业应有利于对外贸易的发展，有利于公平竞争。
第五条 允许外商以合资、合作方式设立外商投资国际货运代理企业。
第六条 外商投资国际货运代理企业的最低注册资本为：
（一）经营海运业务的，100万美元；
（二）经营空运业务的，80万美元；
（三）经营陆运业务的，60万美元；
（四）外商投资国际货运代理企业经营上述两项或两项以上业务的，其注册资本应根据实际需要作相应增加。
第七条 外商投资国际货运代理企业的经营期限不超过20年。
第八条 经批准，外商投资国际货运代理企业可经营下列部分或全部业务：
贸易与非贸易的海上、陆路、航空进出口货物的国际货运代理业务。包括：
揽货、订舱、包舱、租船、包机、国际多式联运、仓储、集装箱拼装拆箱、缮制单证、签发提单、报关、报验、报检、保险、结算运杂费等业务。
第九条 申请设立外商投资国际货运代理企业的中外方投资者，除必须具备国家有关外商投资企业的法律、法规所规定的条件外，还应符合以下条件：
（一）设立外商投资国际货运代理企业的中外投资者必须是与从事国际货物运输组织工作有关的企业。
（二）投资者须有3年以上经营历史，有与申办业务相适应的经营管理人员及专业人员，有较稳定的货源，有一定数量的货代网点。
第十条 设立外商投资国际货运代理企业按国家现行的有关外商投资企业的法律、法规所规定的程序报外经贸部审批。批准后由外经贸部颁发《外商投资企业批准证书》和《国际货物运输代理企业批准证书》。
中方合营者持外经贸部颁发的批准证书向工商行政管理部门办理企业法人登记注册手续。
第十一条 外商投资国际货运代理企业根据业务发展需要，在正式经营一年，且投资各方出资已全部到位后，可申请在国内其他地方设立分支机构。
设立分支机构，首先应由外商投资国际货运代理企业所在地外经贸部门初审，然后向拟设分支机构所在地外经贸部门征求意见，获得同意后再转报外经贸部审批。
外商投资国际货运代理企业设立分支机构需上报以下文件：
1、企业所在地外经贸部门的转报报告和拟设立分支机构所在地外经贸部门的同意函；
2、董事会关于设立分支机构的决议；
3、企业经营情况报告及设立分支机构的理由和可行性分析；
4、企业验资报告。
拟设立分支机构的外商投资国际货运代理企业应相应增加其注册资本额，分支机构的经营范围应在外商投资国际货运代理企业的经营范围之内。
第十二条 香港、澳门、台湾地区的公司、企业及其他经济组织或个人在大陆投资的国际货运代理企业，参照本办法办理。
第十三条 本办法自印发之日起施行。
Rules of the Ministry of Foreign Trade and Economic Cooperationfor Examination and Approval of International Shipping Agents with ForeignInvestment
(Promulgated on February 22, 1995)
Whole document
Rules of the Ministry of Foreign Trade and Economic Cooperation for
Examination and Approval of International Shipping Agents with Foreign
Investment
(Promulgated on February 22, 1995)
Article 1
These Rules are formulated in accordance with relevant laws and
regulations of the State governing enterprises with foreign investment as
well as regulations concerning trade administration.
Article 2
"International shipping agents" mentioned in the present Rules means
enterprises with foreign investment that handle, on commission of the
consignors and consignees, international shipment and relevant business of
import and export, in the name of their clients or in their own names.
Article 3
The Ministry of Foreign Trade and Economic Cooperation of the People's
Republic of China (hereinafter called MOFTEC) shall be the authority for
examination and approval and administration of international shipping
agents with foreign investment.
Article 4
The establishment of an international shipping agent with foreign
investment shall be advantageous to the development of foreign trade and
fair competition.
Article 5
The establishment of an international shipping agent with foreign
investment shall be in the form of either an equity joint venture or a
cooperative joint venture.
Article 6
The minimum registered capital of an international shipping agent with
foreign investment shall be:
(1) US $ 1 million for ocean carriage;
(2) US $ 800 thousand for air transport;
(3) US $ 600 thousand for inland transport; and
(4) any shipping agent with foreign investment engaged in two or more
kinds of business mentioned above shall, correspondingly, increase the
registered capital, depending on the specific requirements.
Article 7
The operation period of an international shipping agent with foreign
investment shall not be longer than twenty years.
Article 8
An international shipping agent with foreign investment may, upon
approval, be engaged in part or all of the following business:
international shipping business for import and export of a trade or
non-trade nature through ocean, inland and air transport, including such
business as:
goods collecting, space booking, space chartering, ship chartering,
plane chartering, international multi-modal transport, storage, LCL and
FCL, document preparation, B/L issuing, declaration at customs,
declaration for inspection, declaration for test, insurance, settlement
of transport overhead charges, etc.
Article 9
Chinese and foreign investors who apply for the establishment of
international shipping agents with foreign investment shall, in addition
to the requirements by the laws and regulations of the State concerning
enterprises with foreign investment, meet the following conditions:
(1) Chinese and foreign investors who apply for the establishment of
international shipping agents with foreign investment shall be enterprises
which are engaged in business relating to international transport of
goods; and
(2) the investors shall be of no less than three years' experience in
this business, with management personnel and an appropriate number of
clients.
Article 10
Application for the establishment of an international shipping agent
with foreign investment shall, in accordance with the procedures provided
for by the state's laws and regulations in force concerning enterprises
with foreign investment be submitted to MOFTEC for examination and
approval. With its approval, MOFTEC shall issue the Certificate of
Approval for Enterprises with Foreign Investment and the Certificate of
Approval for International Shipping Agents accordingly.
The Chinese partner shall go through the procedures with the
department of administration for industry and commerce for registration of
enterprise legal person by providing the certificate of approval issued by
MOFTEC.
Article 11
An international shipping agent with foreign investment may, according
to the needs of business development, apply for the set-up of branches and
subsidiaries in other parts of China after one year's operation and
performance of all of the contributions by the parties.
Application for the set-up of branches and subsidiaries shall, first,
be submitted to the authorities for foreign economic relations and trade
of the places where the shipping agent is located for preliminary
examination, and then for comments to the authorities for foreign
economic relations and trade in the places where the branches and
subsidiaries are intended to be set up and finally to MOFTEC for
examination and approval with the proceeding approval.
An international shipping agent with foreign investment which applies
for the set-up of branches and subsidiaries shall present the following
documents:
(1) airport transmitted by the authority for foreign economic
relations and trade of the place where the shipping agent is located and a
letter of approval by the authority for foreign economic relations and
trade of the place where the branches and subsidiaries are located;
(2) a decision by the board of directors of the shipping agent for the
set-up of branches and subsidiaries;
(3) a report on business situation of the shipping agent and reasons
for such setup and a feasibility study; and
(4) a report of capital verification of the shipping agent.
An international shipping agent which applies for the set-up of
branches and subsidiaries shall increase the registered capital
accordingly, and the business scope of the branches and subsidiaries shall
not be greater than that of the shipping agent.
Article 12
The present Rules shall, mutatis mutandis, apply to the international
shipping agents set up in the mainland areas of the People's Republic of
China with investment from companies, enterprises and other economic
entities or individuals in Hong Kong, Macao and Taiwan.
Article 13
These Rules shall enter into force as of the date of their
promulgation.
1995年2月22日
财政部关于国有农业企业执行农业企业财务会计制度有关问题的通知
财政部
财政部关于国有农业企业执行农业企业财务会计制度有关问题的通知
1995年3月20日，财政部
国务院有关部门，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团：
为了贯彻落实《农业企业财务制度》和《农业企业会计制度》，适应税制改革的需要，根据国有农业企业执行农业企业财务会计制度的实际情况，对国有农业企业执行农业企业财务会计制度的有关问题通知如下：
一、关于将政策性社会性等支出列入营业外支出的规定 现行《农业企业财务制度》和《农业企业会计制度》中营业外支出的项目照列。另外在营业外支出中增加以下项目：安置老残干部工资、专职政法人员经费（包括森工企业的公检法人员、机构经费）、边防民兵执勤经费、森林武装警察经费、政企合一的农业企业按规定标准开支的政府行政经费。
上述各项中有财政拨款的部分应在列入营业外支出前予以扣除。
二、关于农业企业征收所得税先征税后返还的财务规定
国有农业企业应依法缴纳所得税。对于按规定实行先征税后返还办法的企业，企业在收到返还税款时，无论是财政机关直接返还的，还是财政通过主管部门返还的，均应按照以下规定进行财务处理：
1．按规定用于经济建设的，作为国家投资处理。其中，用于新建项目的，直接转作国家资本金；用于改扩建或技术改造的，视同国家专项拨款处理，项目完工后，属于按规定准予核销的部分，报经主管财政机关批准予以冲销，其余部分在资本公积金中单独反映。
2．按规定直接用于归还长期借款的，全部转作国家资本金。
3．按规定用于亏损补贴的，计入企业利润总额。
三、本规定适用于各类国有农业企业。
