广东省潮州市人民政府


潮府〔2004〕48号


印发《潮州市市级财政投资项目财政管理暂行规定》的通知



各县、区人民政府，枫溪区管委会，市府直属各单位，市开发区管委会：

现将《潮州市市级财政投资项目财政管理暂行规定》印发给你们，请认真贯彻执行。
二○○四年十一月二十九日

潮州市市级财政投资项目财政管理暂行规定





第一条　 为规范和加强市级财政性投资金建设项目的财政管理，保证资金合理、有效使用，提高投资效益，根据现行基本建设财政财务管理规定，结合我市实际，制定本暂行规定。

第二条　 本规定所指市级财政性资金包括市级财政预算内基本建设资金、预算内其他各项支出中用于基本建设项目的资金、纳入财政支出管理的专项基金中用于基本建设项目的资金、财政预算外资金中用于基本建设项目的资金和政府信用贷款、以政府名义募集、接受的各种境内外捐款等其他财政性基本建设资金。

本规定所指市级财政性资金投资项目（下称“市财政投资项目”），是指使用市级财政性资金，以全额投资或部分投资、资本金等形式投入的基本建设项目。包括：市政、公路、水利、环保、管网、城建等基础设施；文化、教育、科研、医疗、体育、旅游等公共设施及相关的配套设施；办公用房、业务用房、技术用房、集体宿舍、培训用房、接待用房等民用建筑项目。

第三条 第三条　市财政投资项目的建设单位在对项目申请立项时前，对其项目投资情况、资金筹措及还贷方案，应事先征求财政部门的意见。财政部门应认真审查项目的资金来源及落实情况，并提出意见。

第四条 经市计划发展和改革行政主管部门批准的项目投资额作为是投资控制、资金筹集及拨付的依据。

第四五条　 市财政投资项目建设单位应根据批准的建设规模采取切实有效的措施控制投资。，应根据批准的建安工程投资额组织开展限额设计工作。

第五六条　 市财政投资项目必须根据《中华人民共和国招标投标法》、《广东省实施＜中华人民共和国招标投标法＞实施办法》的规定进行招投标。

第六第七条　 市财政投资项目建设单位在项目工程进行招投标之前，必须将项目的施工图预算及工程量清单等相关资料送市财政部门局投资审核中心（以下简称审核中心）审核，其审核结果作为工程招投标的最高报价值。

未经市财政部门部门审核中心投资审核中心（以下简称审核中心）审核的市财政投资项目工程不得进入行招投标。

第七八条　 有下列情况之一的，市财政部门财政部门对市财政投资项目的最高报价值不予审核：

（一）勘察、设计资料不齐全；

（二）工程未进行施工图设计及预算；

（三）项目未经过市计划发展和改革行政主管部门批准立项；

（四）施工图预算明显超过项目立项批准的建安工程投资额，或者明显漏掉某些较大的建设内容而造成存在潜在的超投资总额的。

第八九条 勘察、设计、监理采用综合评估法评标，　勘察、设计、监理按合理低价的原则进行招标并计费，其最高报价值按国家有关收费标准确定；收费数额、方式和期限以中标人的投标书为准。

第九十条 　施工合同的签订必须符合招标文书的规定。市财政投资项目工程中完成招投标标之后，建设单位应按依法与中标施工单位应按有关规定签订施工合同，合同的主要条款必须与招投标文书的相关条款一致，所订。施工合同必须经过计划市发展和改革行政主管部门审核确认后生效，生效的合同应并报市财政局备案。

第十一条　 工程进度款的管理。

（一）建设单位应按项目投资计划筹集建设资金，对银行贷款资金到位应与根据工程进展情况同步确保工程建设资金落实；

（二）工程进度款的拨付必须符合施工合同的约定；

（三）拨付工程款必须按以下程序报批：由市财政投资项目建设单位填制建设项目用款审批表，并送由项目工程监理部门对完成工程进度审核进行确认后送，项目财务总监复核，报财政部门审批。其中，，单项支付额超过100万元以上的，由财政部门提出拟办意见，报市政府主管财政的副市长和市长审批。

第十一二条　 市财政投资项目建设单位应按照财政部《关于印发<＜基本建设财务管理规定＞>的通知》（财建〔[2002２００２〕]394３９４号）和省、市有关的各项财务管理制度的要求，开设市财政投资项目项目基建专户，配备专门财务人员，及时、准确、完整地开展各项财务核算工作。

第十二三条 　工程变更范围。工程变更包括设计变更、进度计划变更、施工条件变更和工程量清单中未包括的新增工程。，但不包括招标文书已经明确的应由施工单位中标单位承担的工程量及风险除外。

第十三条　工程变更方案应经济合理，必须是为符合提高工程质量和项目投资效益的要求，且应符合招投标文书和合同的规约定。

凡属工程变更，均应办理工程变更手续。工程变更量符合招投标条件的，应当依法进行招投标。

第十四条　 工程变更的申报程序、审批权限。

（一）工程变更的申报程序。施工过程中建设单位认为需变更对原工程变更的，或对工程承包单位提出可行的工程变更建议认为可行的，由建设单位牵头召集承包单位、质监、监理、设计、审核中心财政等单位进行研究、论证，并应有计划、财政、审计、同步预防等有关部门参加。经论证，如会议同意变更的，建设单位应负责测算涉及工程款的变动数额，并填写工程变更申报表（见附表）上报审批。。

（二）工程变更项目审批权限。工程款变动单项数额估测算单项数额在150万元以内内的，报主管该建设项目主管部门的市政府分管领导副市长审批；工程款变动单项数额估测算单项数额在1050万元以上（含150万元）的，由项目主管部门的市政府分管副市长主管该建设项目的市政府领导提出意见并报市长审批；必要时由市长召开有关会议研究确定，变更数额较大的，召开常务会议研究确定。。

特殊项目由于若按程序履行工程变更报批手续因时间等原因可能造成重大经济损失或安全事故的，其变更可由建设单位应直接汇报向主管该建设项目主管部门的市政府分管领导副市长汇报，并由主管该建设项目的市政府分管领导副市长请示市政府主要领导后实施变更确定。但建设单位仍应补办，有关申报手续，资料报市政府备案及作为完善工程结算依据。

（三）变更金额的确定。对经批准的变更项目，其变更金额报市财政局核定或在工程结算时由财政部门一并审核。

第十五条　 变更造价的认定。

（一）涉及工程变更部分涉及材料价格的确定。

1、工程变更时，主要材料价格与原签订承包合同时当期价格相比变动不超过15%的，原则上按下列方法确定变更部分的价格：（1）合同中已经有适用于变更工程的价格，按原合同已有的价格作为变更部分合同的价款；（2）合同中只有类似于变更工程的价格，可以参照类似价格作为变更部分合同的价款；（3）合同中没有适用或类似于变更工程的价格，由承包人据实提出适当的变更价格，经发包人认可同意后，报财政部门审核中心核定财政部门审定。

2、工程变更时主要材料价格与原签订承包合同时当期价格相比变动化超过15%的，可以按市建设工程管理机构发布的当期信息价（缺项的参照当期周边或同类地区的信息价），由承包人提出，经由发包人进行市场调查认可，并将经双方协商定的价格报财政部门财审核中心政部门核定。

（二）经批准变更部分的工程，应按有关工程管理规范办妥办理相关手续。

（三）经批准的变更补充协议的签订。因工程变更而相应增减的工程造价，经批准后由建设单位与施工单位签订施工补充协议。



第十六条　 未按规定报经批准的变更，所增加的投资额财政部门不予确认，造成的后果由建设单位及相关责任人承担。

第十七条　 市财政投资项目工程完工后，建设单位应编制工程结算和竣工财务决算报审核中心财政部门审核。财政部门应对经过结算审核的工程进行定案，对经过审核的项目竣工财务决算给予批复。未经结算审核及竣工财务决算审核的工程项目，不得拨付工程尾款不能拨付。

第十八条 　 工程完工后，建设单位应编制工程结算和竣工结算报审核中心审核。

凡建设单位在报送工程结算时，对未能提供没有提供有效批准依据的工程变更，审核中心财政部门在结算审核时应予以剔除。；

第十九条　财政部门应从严审查工程竣工财务决算。凡与项目工程无关的费用以及，不符合有关财务制度规定的各种开支费用，财政部门审核中心财政部门在审核工程竣工财务决算时应予以剔除。

第二十九条　 市财政部门分别设置财政投资项目的预算和结（决）算机构；财政投资项目的预算和结（决）算应分开审核。

第二十条 审计、财政部门、和项目主管部门应加强对市财政投资项目的资金监督与检查，及时了解掌握资金到位、使用和工程建设进度情况，督促建设单位加强资金管理。

　　第二十一一条 　有关部门对监督检查发现的问题，各有关部门要应及时纠正，分清责任，严肃处理。对截留、挤占和挪用市财政投资项目项目建设资金，擅自变更投资计划和、工程项目支出预算、或者擅自改变建设内容、提高建设标准以及因工作失职、渎职造成资金损失的要、浪费的，应追究当事人和有关责任人领导的责任。情节严重的，依法追究其法律责任。

第二十二二条 　以前发布的财政性资金建设项目财政管理的有关文件与本规定相抵触的，以本规定为准。

各县（、区）本级财政性建设投资项目的管理可参照本暂行规定执行。

第二十三三条　 本规定自颁发之日起执行。我市以前颁布的财政投资项目财政管理的有关文件与本规定相抵触的，以本规定为准。本规定由潮州市财政局负责解释。自颁发之日起执行。


国务院


国务院关于鼓励台湾同胞投资的规定(附英文

1988年7月3日，国务院

第一条 为促进大陆和台湾地区的经济技术交流，以利于祖国海峡两岸的共同繁荣，鼓励台湾的公司、企业和个人（以下统称台湾投资者）在大陆投资，制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资：
（一）举办台湾投资者拥有全部资本的企业；
（二）举办合资经营企业、合作经营企业；
（三）开展补偿贸易、来料加工装配、合作生产；
（四）购买企业的股票和债券；
（五）购置房产；
（六）依法取得土地使用权，开发经营；
（七）法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目，也可以自行提出投资项目意向，向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业，并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业（以下统称台胞投资企业），除适用本规定外，参照执行国家有关涉外经济法律、法规的规定，享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资，以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得，除适用本规定外，也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护，并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要，对台胞投资企业实行征收时，依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润，其他合法收入和清算后的资金，可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备，以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具，免缴进口关税、工商统一税，免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件，免缴进口关税、工商统一税，免领进口许可证，由海关实行监管。上述进口料件，如用于在大陆销售的产品，应当按照国家规定补办进口手续，并照章补税。
台胞投资企业生产的出口产品，除国家限制出口的外，免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款，也可以向境外的金融机构借款，并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业，经营期限由投资者自行确定；合资经营企业和合作经营企业，经营期限由合资或者合作各方协商确定，也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派，可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员，可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区，台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业，由大陆的合资、合作方负责申请；举办台湾投资者拥有全部资本的企业，由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请，由当地对外经济贸易部门或者地方人民政府指定的审批机关统一受理。
台胞投资企业的审批，按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内，按照有关登记管理办法，向工商行政管理机关申请登记，领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议，当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的，或者协商、调解不成的，可以依据合同中的仲裁条款或者事后达成的书面仲裁协议，提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款，事后又没有达成书面仲裁协议的，可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY COMPATRIOTS FROM TAIWAN

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)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.
Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.
Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.
Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.
Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.
Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.