国函[1992]46号
1992年8月17日
为进一步扩大对外开放，开发利用我国丰富的旅游资源，促进我国旅游观光型向观光度假型转变，加快旅游事业发展，国务院决定在条件成熟的地方试办国家旅游度假区，鼓励外国和台湾、香港澳门地区的企业、个人（以下简称外商）投资开发旅游设施和经营旅游项目。现将有关问题通知如下：
一、 国家旅游度假区是符合国际度假旅游要求、以接待海外旅游者为主的综合性旅游区。国家旅游度假区，应有明确的地域界限，适于集中设配套旅游设施，所在地区旅游度假资源丰富，客源基础较好，交通便捷，对外开放工作已有较好基础。
二、 旅游业是国家鼓励发展的创汇型产业，对国家旅游度假区实行以下优惠政策：
(一) 在区内兴办的外商投资企业，其所得税减按24%的税率征收；其中生产性外商投资企业，经营期在十年以上的，从获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。
(二) 区内的外商投资企业在投资总额内进口自用的建筑材料、生产经营设备、交通工具和办公用品；常驻的境外客商和技职人员进口的安家物品和自用交通工具，在合理数量范围内，免征关税和进口工商统一税。为生产出口旅游商品而进口的原材料、零部件、元器件、配套件、辅料、包装物料，海关按保税货物的有关规定办理。
(三) 建设度假区基础设施所需进口的机器、设备和其他基建物资，免征进口关税和产品税（增值税）。
(四) 区内可开办外汇商店，具体审批按国家有关规定办理。
(五) 区内可开办使用国产车的中外合资经营的旅游汽车公司。对其购置的国产车，在核定的数量内，国家免征横向配套费、车辆购置附加费和特别消费税。对国内企业在区内开办的旅游汽车公司，可比照上述政策执行。这些车辆限于区内旅游汽车公司自用，不得转售。具体由国家计委会同有关部门办理。
(六) 区内可开办中外合资经营的第一类旅行社，经营区内的海外旅游业务。具体由国家旅游局负责审批和管理。
(七) 区内的开发建设用地，按《中华人民共和国城镇国有土地使用权出让和转让暂行条例》办理。土地出让金从该区批准兴办之日起，五年内留在区内用于基础设施建设。
(八) 区内的旅游外汇收入，从该区批准兴办之日起，外汇额度五年内全额留成，用于区内自我滚动发展。
三、 国家旅游度假区利用外商投资建设的旅游设施项目，投资额在国务院规定的审批限额以内的，由所在省、自治区、直辖市和计划单列市自行审批，其中旅游住宿设施项目，应报国家旅游局和国家计委、经贸部备案；投资额在国务院规定的审批限额以上的，按国家有关规定办理。利用外商投资建设的旅游住宿设施项目，企业经营期限一般不得超过三十年。
四、 试办国家旅游度假区，由地方人民政府报国务院审批。
五、 试办国家旅游度假区旅游业，深化改革，扩大开放，改变我国旅游产品结构，提高旅游产品档次，提高国际竞争力的一项重要部署。国务院的关部门和有关地方政府要切实做好规划，搞好试点工作。旅游度假区起步阶段规划不宜过大，应从小到大，逐步发展。
国务院 1992年8月17日 颁布
Circular of the State Council Concerning the Pilot Project for National Tourist Vacation Areas
GuoHan [1992] No.46
August 17, 1992
For the purpose of further expanding the opening up of our country, developing and exploiting our country's rich tourist resources, promoting the transformation of the sightseeing industry into a sightseeing and vacationing industry in our country, and expediting the development of tourism, the State Council has decided to launch a pilot project for national tourist vacation areas in the places where the conditions are ripe, in which enterprises and/or individuals from abroad and/or Taiwan, Hong Kong and Macao (hereinafter referred to as the foreign investors) are encouraged to invest in the development of tourist facilities and tourist businesses. A circular is hereby promulgated as follows:
1. National tourist vacation areas refer to comprehensive tourist areas established in conformity with international requirements for vacation tours and mainly open to overseas tourists. The areas shall be bounded clearly and shall be located in the places which are suitable for concentrating complete sets of tourist facilities, abundant with tourist vacation resources and source of tourists, convenient for communications and have relatively firm foundations of foreign relations.
2. The State encourages the development of tourism and treats it as a key industry for earning foreign exchange. National tourist vacation areas shall be granted the following preferential policies:
(1) The income tax on the enterprises with foreign investment established within the areas shall be levied at a reduced rate of twenty-four percent. Among them, enterprises with foreign investment of a productive nature scheduled to operate for a period of not less than ten years shall, from the first year of beginning to make a profit, be exempted from income tax in the first and second years and allowed a fifty percent reduction in the third to fifth years.
(2) Building materials, production and management equipment, transportation equipment and office supplies imported for enterprise use and included in the total amount of investment by enterprises with foreign investment established within the areas, as well as settling-in articles and transportation equipment imported in reasonable quantities by foreign investors or technicians or other personnel residing in the areas, shall be exempted from customs duties and consolidated industrial and commercial taxes. Raw materials, spare parts, components, fittings, auxiliary materials and packaging materials imported for the production of tourist export goods shall be treated as bonded goods by Customs.
(3) Machinery, equipment and other materials for capital construction required by the construction of infrastructure within vacation areas shall be exempted from customs duties and product taxes (or value-added taxes).
(4) Foreign exchange payment shops may be established within the areas. The examination and approval of these shops shall be handled according to the relevant State provisions.
(5) Tourist automobile companies with Chinese-made automobiles and in cooperation with foreign investors may be established within the areas. Chinese-made automobiles purchased by the companies within a verified quantity shall be exempted from the horizontal supporting fees, surcharges for purchases of motor vehicles and extra consumption taxes. Tourist automobile companies established by domestic enterprises within the areas may be treated in reference with the above-mentioned policies. Such automobiles shall be used only by tourist automobile companies established within the areas, and shall not be transferred to others for sale. These policies shall be put into effect by the State Planning Commission in consultation with other relevant departments.
(6) Tourist agencies of Category 1 in co-operation with foreign investors may be established within the areas for overseas tourist services. The National Tourism Administration shall be in charge of the examination and administration of the tourist agencies.
(7) The development of land for the construction within the areas shall be handled according to the Interim Regulations of the People's Republic of China Concerning the Assignment and Transfer of the Right to Use State-Owned Land in the Urban Areas. Fees for the assignment of land use rights shall, within five years from the approval date of the establishment of the areas, be reserved within the areas for the construction of infrastructure.
(8) Tourist foreign exchange earnings derived from the areas shall, within five years from the approval date of the establishment of the areas, be reserved in full as foreign exchange quotas for the sustained development of the areas.
3. Projects for tourist facilities built with foreign investment within national tourist vacation areas shall, if the amount of investment falls within the limit of powers for approval laid down by the State Council, be examined and decided by the provinces, autonomous regions and municipalities directly under the Central Government, and municipalities separately listed on the State plan; those of projects for tourist lodging facilities shall be submitted to the National Tourism Administration, the State Development Planning Commission and the Ministry of Foreign Trade and Economic Cooperation and Foreign Trade for the record. If the amount of investment exceeds the limit of powers for approval laid down by the State Council, the projects shall be decided according to the relevant State provisions. For enterprises established for projects of tourist lodging facilities built with foreign investment, their term of operation shall not exceed thirty years in principle.
4. The pilot project for national tourist vacation areas shall be submitted by local people's governments to the State Council for examination and approval.
5. The pilot project for national tourist vacation areas is an important arrangement in order to deepen the reform, expand the opening of the tourist industry, change the structure of tourist products in our country, upgrade the tourist products and improve their competitive power in the international market. Departments concerned under the State Council and local governments concerned shall make proper planning in real earnest and do a good job for this pilot project. It's inadvisable to establish too large-scale national tourist vacation areas in the opening stages. They should gradually develop from small to large.
Promulgated by The State Council on 1992-8-17 |
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