国检鉴联[1994]78号
1994年3月18日
各直属商检局，各省、自治区、直辖市、计划单列市财政厅（局）：
为利于建立正常的投资秩序，引导外商投资工作的健康发展，进一步做好外商投资财产的鉴定工作，国家商检局和财政部联合制定了《外商投资财产鉴定管理办法》，现予发布，请遵照执行。并请转发至所属地区商检局、财政部门、各会计师事务所和有关单位贯彻执行。
附件：
外商投资财产鉴定管理办法
第一章 总 则
第一条 为做好外商投资财产鉴定工作，适应我国引进外资的需要，维护投资各方的合法权益，根据《中华人民共和国进出口商品检验法实施条例》（以下简称《商检法实施条例》）第三十三条与《中华人民共和国外资企业法实施细则》第二十九条及国家有关法律、行政法规的规定，制定本办法。
第二条 本办法适用于国外（包括港、澳、台地区）的公司、企业和其他经济组织或个人（以下简称外商）在中国境内举办的外商投资企业及各种对外补偿贸易方式中，国外投资者投入的或者受外商投资企业委托在境外购进财产的鉴定。
第三条 中华人民共和国国家进出口商品检验局（以下简称国家商检局）负责管理全国范围的外商投资财产鉴定工作。国家商检局设在各地的进出口商品检验局（以下简称各地商检局）负责管理和办理所在地区的外商投资财产鉴定工作。各地商检局依照本办法第八条规定设立的财产鉴定所及其对外合作、合资的资产评估机构（以下简称其他鉴定机构）办理外商投资财产鉴定工作。
第四条 中华人民共和国财政部负责管理全国范围的外商投资财产验资及其有关的财务工作。各地财政部门负责管理本地区的外商投资财产验资及其有关的财务工作。经财政部及各地财政部门批准成立的会计师事务所负责办理外商投资财产的验资工作。
第五条 外商投资财产鉴定工作须遵循真实性、公正性、科学性、可行性原则，依照国际上通行的和国家规定的方法和标准进行。
第六条 外商投资财产鉴定的内容包括外商投资财产的品种、质量、数量、价值和损失鉴定。品种、质量、数量鉴定是对外商投资财产的品名、型号、质量、数量、规格、商标、新旧程度及出厂日期、制造国别、厂家等进行鉴定。价值鉴定是对外商投资财产的现时价值进行鉴定。损失鉴定是对外商投资财产因自然灾害、意外事故引起损失的原因、程度，以及损失清理费用和残余价值的鉴定。
第七条 各地商检局和其他鉴定机构办理外商投资财产鉴定工作，按规定出具鉴定证书。其价值鉴定证书是证明投资各方投入财产价值量的有效依据。
各地会计师事务所须凭商检局和其他鉴定机构的价值鉴定证书办理外商投资财产的验资工作。
第二章 组织管理
第八条 各地商检局设立的财产鉴定所及其对外合作、合资的资产评估机构从事本办法规定的鉴定业务，须经国家商检局和财政部审核同意，并通报各地会计师事务所及其他有关部门。
第九条 外商投资财产鉴定人员须经国家商检局组织的专业技术培训，通过考核获得国家商检局颁发的“资格证书”后，方准从事外商投资财产鉴定工作。
第三章 鉴定方法和程序
第十条 外商投资财产鉴定须根据财产的现实状况、新旧程度、性能指标、技术参数及其重置成本和获利能力等，采用本办法规定的鉴定方法及有关规定进行鉴定。
第十一条 外商投资财产鉴定方法包括现场勘查方法、技术检测方法和价值鉴定方法。其中价值鉴定方法包括：
（一） 市场法；
（二） 成本法；
（三） 收益法；
（四） 财政部、国家商检局规定的其它方法。
第十二条 用市场法进行外商投资财产价值鉴定的，应当参照相同或类似资产的现行市价，鉴定出财产的价值。
第十三条 用成本法进行外商投资财产价值鉴定的，应当根据被鉴定财产在全新情况下的重置成本减去按重置成本计算的累计折旧额，考虑其生产能力的变化、成新率等因素，确定其重估价值。或者根据被鉴定财产的现实状况和使用年限，考虑其功能变化等因素，重新确定其成新率，得出其重估价值。
第十四条 用收益法进行外商投资财产价值鉴定的，应当根据被鉴定财产合理的预期获利能力和适当的折现率，计算出被鉴定财产的现值。
第十五条 外商投资财产鉴定按照下列程序进行：
（一） 申请人提出鉴定申请；
（二） 鉴定机构初审资料，接受申请；
（三） 鉴定人员拟制鉴定计划；
（四） 审核申请人提供的单证和资料，进行国内外市场调查；
（五） 现场查勘；
（六） 选择适宜的鉴定方法进行鉴定；
（七） 出具鉴定证书。
第十六条 申请人申请办理外商投资财产鉴定时，应填写申请单，列明鉴定目的、对象及要求，同时应提供财产目录、报关清单、合同、发票、保险单、维修费用清单及设备技术文件等资料。
第十七条 各地商检局和其他鉴定机构接受外商投资财产鉴定申请时，要审查申请人填写的申请单和有关资料是否齐全。对需要保留现状的财产，可要求暂行封存。
第十八条 鉴定人员应按照鉴定规程进行鉴定。现场查勘和鉴定时，须对鉴定项目逐一核实。必要时，可向财产关系人索取有关的补充说明。鉴定结束后及时签发鉴定证书。
第十九条 申请人对鉴定结果有异议时，可以向作出鉴定结果的商检局、或上一级商检局直至国家商检局申请复鉴，具体办法按照《进出口商品复验办法》的规定办理。
第四章 法律责任
第二十条 伪造、变造商检局和其他鉴定机构单证的，依照《商检法实施条例》的有关规定予以惩处。
第二十一条 鉴定人员玩忽职守、徇私舞弊，造成鉴定结果失实或弄虚作假者，依照《商检法实施条例》的有关规定惩处。
第二十二条 鉴定人员不得向第三方提供有关情况和资料（法律另有规定者除外），违者并造成不良后果的视情节轻重予以惩处。
第二十三条 各地会计师事务所、注册会计师违反本办法第七条第二款规定的，主管财政部门按照《中华人民共和国注册会计师法》的有关规定予以惩处。
第二十四条 当事人对商检局或财政部门的处罚决定不服的，可以自收到处罚通知之日起三十日内，向作出处罚决定的机关或其上级机关申请复议。当事人对复议决定不服，可以自收到复议决定之日起三十日内，向人民法院提起诉讼。
当事人逾期不申请复议也不提起诉讼，又不履行处罚决定的，由作出处罚决定的商检局或财政部门申请人民法院强制执行。
第五章 附 则
第二十五条 鉴定人员实施鉴定时，申请人应提供必要的工作条件及辅助人力、用具等。
第二十六条 各地商检局和其他鉴定机构依照本办法的规定办理外商投资财产鉴定业务，按国家有关规定向申请人收取鉴定费。
第二十七条 本办法由国家商检局、财政部负责解释。各地区、各部门有关外商投资财产鉴定的规定，凡与本办法相抵触的，以本办法为准。
第二十八条 本办法自一九九四年五月一日起施行。
国家进出口商品检验局、财政部 1994年3月18日 颁布
Circular of the State Administration for Import and Export Commodity Inspection and the Ministry of Finance for Issuing the Measures on Administration of the Appraisal of Assets Invested by Foreign Businessmen
GuoJianJianLian [1994] No.78
March 18, 1994
All directly subordinate bureaus for the commodity inspection, the departments (bureaus) of finance of the various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:
In order to benefit the establishment of the normal order of investment,conduct the healthy development of the foreign businessmen's investment and further ensure a correct appraisal to the assets put in by foreign businessmen as investment,the State Administration of Commodity Inspection and Ministry of Finance draw together the the Measures on Administration of the Appraisal of Assets Invested by Foreign Businessmen and are now issuing it to you for implementation.You are requested to transmit it to the local bureaus for the commodity inspection,departments of finance,accounting firms and related units of dominated regions for implementation.
Attachment:
Measures on Administration of the Appraisal of Assets Invested by Foreign Businessmen
Chapter I General Provisions
Article 1 These measures are enacted to ensure a correct appraisal to the assets put in by foreign businessmen as investment, so as to protect the lawful rights and interests of all investors in the introduction of foreign capital by the country, in accordance with Article 33 of the Regulations for the Implementation of the Law of the People's Republic of China on Import and Export Commodities Inspection (hereinafter referred to as "Regulations for the Implementation of Commodity Inspection Law"), and according to Article 29 of the Rules for the Implementation of the Law of the People's Republic of China on Foreign-capital Enterprises, as well as relevant State laws and administrative decrees.
Article 2 These measures apply to the appraisal of assets that is invested by overseas (including Hong Kong, Macao and Taiwan) firms, businesses, other economic entities, or individuals (hereinafter referred to as "foreign businessmen") in enterprises with foreign investment of various kinds or in compensation trade conducted in various kinds or in compensation trade conducted in China, or assets bought outside China by agents entrusted by enterprises with foreign investment.
Article 3 The State Administration of Import and Export Commodities Inspection of the People's Republic of China (hereinafter referred to as the "State Administration of Commodity Inspection") is in charge of the appraisal of assets invested by foreign businessmen throughout the country. The State Administration of Commodity Inspection shall set up local import and export commodities inspection bureaus (hereinafter referred to as "local bureaus of commodity inspection") to take charge of and handle the appraisal of the assets invested by foreign businessmen in localities. The local bureaus of commodity inspection shall set up property appraisal offices and other joint assets assessment ventures (hereinafter referred to as "other appraisal organs") to handle the appraisal of assets invested by foreign businessmen according to Article 8 of these measures.
Article 4 The Ministry of Finance of the People's Republic of China is in charge of the inspection of assets invested by foreign businessmen and related financial affairs nationwide. Local financial departments are in charge of the inspection of assets invested by foreign businessmen and related financial affairs in their own localities. Accounting firms approved by the Ministry of Finance and local financial departments shall be responsible for arranging for the inspection of assets invested by foreign businessmen.
Article 5 The appraisal of assets invested by foreign businessmen shall adhere to the principle of truthfulness, fairness, scientific, and feasible and be handled according to means and standards of international practices, and stipulated by the State.
Article 6 The appraisal of assets invested by foreign businessmen includes such contexts of category, quality, quantity, value, and loss. In context of category, quality and quantity, the appraisal involves the titles, model numbers, quality, quantity, specifications, trade mark, extent of wear, release dates, producing country, and manufacturers of the assets. In context of value, it is to appraise the current prices of the assets invested by foreign businessmen. In context of loss, it is to appraise cause, extent, charges for settlement, and salvage value of losses of the assets invested by businessmen caused by natural disasters and accidents.
Article 7 After appraising the assets invested by foreign businessmen, the local commodity inspection bureaus and other appraisal offices shall issue an appraisal certificate. The certificate for value is a valid document to approve the value of assets invested by all investors.
The accounting firms of all localities shall assess the assets invested by foreign businessmen according to the value appraisal certificate issued by the commodity inspection bureau and other appraisal offices.
Chapter II Organization and Management
Article 8 The setting up of assets appraisal offices or joint venture assets assessment offices to carry out the work of appraisal prescribed by these measures by local commodity inspection bureaus shall be under the examination and approval by the State Administration of Commodity Inspection and the Ministry of Finance, and be noticed to local accounting firms and other related departments.
Article 9 Personnel for appraisal of assets invested by foreign businessmen can only be qualified to do such a work through attending a formal training organized by the State Administration of Commodity Inspection for such a purpose and passing tests thereof and obtaining a certificate from the latter for such a qualification.
Chapter III Methods and Procedures for Appraisal
Article 10 In appraisal of the assets invested by foreign businessmen, the appraisal methods and related regulations prescribed by these measures shall be used to determine the actual current conditions, extent of wear, functional index, technical parameters, profitability, and cost of replacement of the assets concerned.
Article 11 The appraisal methods consist of on-the-spot examination, technical tests, and value rating. The method of value rating includes the following means:
(1) Market method;
(2) Cost method;
(3) Income method;
(4) Other methods stipulated by the Ministry of Finance and State Administration of Commodity Inspection.
Article 12 When the market method is applied to the appraisal of the assets invested by foreign businessmen, the value of the assets should be assessed with reference to the current market prices of like or similar assets.
Article 13 When adopting the cost method to appraise the assets invested by foreign businessmen, one should determine the reassessed value of the assets concerned by subtracting the accumulated depreciation amount based on the cost of replacement from the cost of replacement of brand- new assets of the same kind, taking into account changes in the production capability and percentage of newness. Or one can get the reassessed value according to the current condition and life expectancy of the assets appraised, taking into account changes in its functions and re-determining its percentage of newness.
Article 14 When adopting the income method to the appraisal of the assets invested by foreign businessmen, one should calculate the current value of the assets to be appraised according to the reasonable expected profitability of the assets and appropriate discount rate.
Article 15 The appraisal of assets invested by foreign businessmen shall be carried out according to the following procedures:
(1) The applicant submits an application for the appraisal;
(2) The appraisal organ makes an initial examination of the data and accepts the application;
(3) The appraisal personnel draw up a plan for the appraisal;
(4) The certificates and data provided by the applicant shall be examined and checked, and a survey shall be made of the markets as home and abroad.
(5) On-the-spot examination;
(6) A suitable appraisal method is selected;
(7) An appraisal certificate is issued.
Article 16 In applying for an appraisal of assets invested by foreign businessmen, the applicant should fill in an application form with the outline of the object, target, and requests of the appraisal. At the same time appropriate documents and data on inventory of the property, customs declaration, contract, invoices, insurance policy, maintenance expenses, and equipment and technology should be provided.
Article 17 Upon the receipt of an application for the appraisal of assets invested by foreign businessmen, local commodity inspection bureaus and other appraisal organs shall first of all see that whether the application form filled out by the applicant and other related data submitted are complete and then demand the temporary sealing of the assets that should keep their current conditions for the appraisal.
Article 18 The appraisal personnel should carry out the operation of appraisal according to the appraisal procedures. When conducting on-the- spot examination and appraisal, they must check the items for appraisal one by one. If necessary, they can ask related persons of the assets for supplementary explanation. After concluding the appraisal, they should issue an appraisal certificate in time.
Article 19 Should there be any objections to the results of the appraisals by the applicants, an application for re-appraisal can be made to the commodity inspection bureau that produces the result, or to a higher-level commodity inspection bureau, or even to the State Administration of Commodity Inspection. The specific procedure is defined in the "Re-Inspection Measures for Import and Export Commodities."
Chapter IV Legal Liability
Article 20 Those who forge or falsify certificates issued by the commodity inspection bureau or other appraisal organs shall be punished according to the related provisions of the "Regulations for the Implementation of the Commodity Inspection Law."
Article 21 If the personnel for appraisal produce an untrue or false result due to dereliction of duty or for personal gains, they shall be punished according to the related provisions of the "Regulations for the Implementation of the Commodity Inspection Law."
Article 22 The appraisal personnel shall not provide a third party with related circumstances and data of the appraisals (except otherwise stipulated by law). Those who fail to observe the above provision and bring harmful result shall be punished according to the seriousness of the case.
Article 23 Local accounting firms or registered accountants shall be punished by the finance department in charge according to related provisions of the "Registered Accountants Law of the People's Republic of China" upon their violations to Article 7 (Part 2) of these measures.
Article 24 Should a party concerned refuse to accept a punishment meted out by the commodity inspection bureau or finance department, an application for reconsideration can be made to the organ that imposes the punishment or to its higher authorities within 30 days after the receipt of the punishment notice. Should the reconsidered decision be again refused, the case may be brought up to the people's court within 30 days after the receipt of the reconsidered decision.
Upon an refusal to observe the punishment without an application for reconsideration be made or a case be brought to the court within the time limit, the commodity inspection bureau or finance department that imposes the punishment shall apply to the people's court for compulsory execution.
Chapter V Supplementary Provisions
Article 25 During an appraisal made by the related personnel on the assets, the applicant for making the appraisal should provide necessary work conditions, assistants, and appliances.
Article 26 For doing the job of appraisal of assets invested by foreign businessmen according to these measures, the local commodity inspection bureaus and other appraisal organs shall charge the applicant for the appraisal a certain fee according to the related State regulations.
Article 27 These measures shall be interpreted by the State Administration of Commodity Inspection and the Ministry of Finance. If any regulations enacted by localities or departments on the appraisal of assets invested by foreign businessmen contravene these measures, these measures shall prevail.
Article 28 These measures shall enter into force as of May 1, 1994.
Promulgated by The State Administration for the Inspection of Import and Export Commodity, the Ministry of Finance on 1994-3-18
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