《中华人民共和国对外经济法规汇编 1991年卷 汉英对照》

1．中华人民共和国中外合资经营企业法1

The Law of the People s Republic of China onChinese-Foreign Equity Joint Ventures5

2．中华人民共和国外资企业法实施细则10

Detailed Rules for the Implementation of theLaw of the People s Republic of China onWholly Foreign-Owned Enterprises28

3．中华人民共和国外商投资企业和外国企业所得税法48

Income Tax Law ofthe People s RepublicofChinafor Enterprises with Foreign Investmentand Foreign Enterprises55

4．中华人民共和国外商投资企业和外国企业所得税法实施细则64

DetailedRules for the Implementation oftheIncome Tax Law of the People s Republic ofChina for Enterprises with Foreign Investmentand Foreign Enterprises91

5．国务院关于鼓励华侨和香港、澳门同胞投资的规定121

Regulations of the State Council for Encour-aging Investment from Overseas Chinese andCompatriots from Hong Kong and Macao125

6．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130

Regulations of the People s Republic of Chinaon Granting and Transfer of Land Use Rightsfor Valuable Consideration in Cities and Towns138

7．外商投资开发经营成片土地暂行管理办法146

Provisional Regulations Governing Developmentand Operation of Tracts of Land with ForeignInvestment150

8．中外合资经营企业合营期限暂行规定155

Interim Provisions for the Duration of Chincse-Foreign Equity Joint Ventures157

9．关于承包经营中外合资经营企业的规定159

Regulations for Contracted Operation ofChinese-Foreign Equity Joint Ventures164

10．关于外商投资企业在境内以外币计价结算的管理规定170

Provisions Governing the Use of Foreign Cur-rency by Foreign-Invested Enterprises in Com-puting Prices and Settling Accounts withinChina172

11．关于外商投资企业在境外开立帐户的管理规定175

Provisions on the Control of Bank AccountsOpened Abroad by Enterprises with ForeignInvestment178

12．关于中外合资、合作经营企业中方投资者的外汇管理规定181

Provisions Governing the Foreign Exchange ofChinese Investors in Chinese-Foreign EquityJoint Ventures and Contractual Joint Ventures183

13．关于对外商投资企业违反登记管理法规的行为进行处罚的权限和程序的规定185

Regulations Concerning Jurisdiction and Pro-cedures to Deal Out Punishment for Violationsof Registration Administrative Decrees byForeign Investment Enterprises188

14．中华人民共和国著作权法192

Copyright Law of the People s Republic ofChina205

15．中华人民共和国著作权法实施条例219

Regulations for the Implementation of theCopyright Law of the People s Republic ofChina230

16．计算机软件保护条例241

Regulations for the Protection of ComputerSoftware250

17．中华人民共和国进出口商品检验法259

The Law of the People s Republic of China onImport and Export Commodity Inspection265

18．进出口商品报验的规定272

Provisions on the Application for Inspectionof Import and Export Commodities277

19．进出口商品免验办法（试行）283

Provisions for the Exemption of Import andExport Commodities from Inspection(forTrial Implementation)286

20．进出口商品复验办法（试行）290

Provisions for the Reinspection of Import andExport Commodities(for Trial Implementa-tion)292

21．中华人民共和国普遍优惠制原产地证明书签证管理办法294

Provisions for Issuing GSP Certificates ofOrigin Form A of the People s Republic ofChina300

22．对于违反进出口许可证管理制度的处罚规定307

Provsisions for the Punishment of OffensesAgainst the Import and Export Licence ControlSystem310

23．中华人民共和国海关对沿海开放地区进出境货物的管理规定314

Provisions of the Customs of the People s Re-public of China for the Control of GoodsEntering and Leaving the Coastal OpeningCities and Areas317

24．中华人民共和国海关审定进出口货物完税价格办法321

Provisions of the Customs of the People sRepublic of China for Assessment of Dutyon Import and Export Goods327

25．国家税务局关于出口产品退税几个具体问题的补充规定333

Additional Provisions of the State Tax BureauConcerning Certain Issues Occurring in TaxReimbursement for Export Products336

26．外汇（转）贷款登记管理办法340

Measures for Governing Registration of For-eign Exchange(Transferred)Loans343

27．外债登记实施细则346

Rules for the Implementation of RegistrationofExternal Debts351

28．外国商会管理暂行规定357

Provisional Regulations for the Administrationof Foreign Chambers of Commerce in China360

29．中华人民共和国政府和马来西亚政府关于相互鼓励和保护投资协定364

Agreement Between the Government of thePeople s Republic of China and the Govern-ment of Malaysia Concerning the ReciprocalEncouragement and Protection of Investments374

30．中华人民共和国政府和巴基斯坦伊斯兰共和国政府关于相互鼓励和保护投资协定385

Agreement Between the Government of thePeople s Republic of China and the Govern-ment of the Islamic Republicof Pakistan onthe Reciprocal Encouragement and Protectionof Investments391