{0>國務院關于試辦國家旅游度假區有關問題的通知<}0{>Circular of the State Council Concerning the Pilot Project for National Tourist Vacation Areas<0}

 {0>為進一步擴大對外開放，開發利用我國豐富的旅游資源，促進我國旅游觀光型向觀光度假型轉變，加快旅游事業發展，<}0{>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, <0}

 {0>國務院決定在條件成熟的地方試辦國家旅游度假區，鼓勵外國和臺灣、香港澳門地區的企業、個人（以下簡稱外商）投資開發旅游設施和經營旅游項目。現將有關問題通知如下：<}0{>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 Macau (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:<0}

 {0>一、國家旅游度假區是符合國際度假旅游要求、以接待海外旅游者為主的綜合性旅游區。國家旅游度假區，應有明確的地域界限，適于集中設配套旅游設施，所在地區旅游度假資源豐富，客源基礎較好，交通便捷，對外開放工作已有較好基礎。<}0{>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.<0}

 {0>二、旅游業是國家鼓勵發展的創匯型產業，對國家旅游度假區實行以下優惠政策：<}0{>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: <0}

 {0>（一）在區內興辦的外商投資企業，其所得稅減按２４％的稅率征收；<}0{>(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.<0}

 {0>其中生產性外商投資企業，經營期在十年以上的，從獲利年度起，第一年和第二年免征企業所得稅，第三年至第五年減半征收企業所得稅。<}0{> 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.<0}

 {0>（二）區內的外商投資企業在投資總額內進口自用的建筑材料、生產經營設備、交通工具和辦公用品；常駐的境外客商和技職人員進口的安家物品和自用交通工具，在合理數量范圍內，免征關稅和進口工商統一稅。<}0{>(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. <0}

 {0>為生產出口旅游商品而進口的原材料、零部件、元器件、配套件、輔料、包裝物料，海關按保稅貨物的有關規定辦理。<}0{>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.<0}

 {0>（三）建設度假區基礎設施所需進口的機器、設備和其他基建物資，免征進口關稅和產品稅（增值稅）。<}0{>(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).<0}

 {0>（四）區內可開辦外匯商店，具體審批按國家關規定辦理。<}0{>(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.<0}

 {0>（五）區內可開辦使用國產車的中外合資經營的旅游汽車公司。<}0{>(5) Tourist automobile companies with Chinese-made automobiles and in co-operation with foreign investors may be established within the areas. <0}

 {0>對其購置的國產車，在的數量內，國家免征橫向配套費、車輛購置附加費和特別消費稅。<}0{>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. <0}

 {0>對國內企業在區內開辦的旅游汽車公司，可比照上述政策執行。<}0{>Tourist automobile companies established by domestic enterprises within the areas may be treated in reference with the above-mentioned policies. <0}

 {0>這些車輛限于區內旅游汽車公司自用，不得轉售。具體由國家計委會同有關部門辦理。<}0{>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.<0}

 {0>（六）區內可開辦中外合資經營的第一類旅行社，經營區內的海外旅游業務。具體由國家旅游局負責審批和管理。<}0{>(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.<0}

 {0>（七）區內的開發建設用地，按《中華人民共和國城鎮國有土地使用權出讓和轉讓暫行條例》辦理。<}0{>(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 of State-Owned Land in the Urban Areas. <0}

 {0>土地出讓金從該區批準興辦之日起，五年內留在區內用于基礎設施建設。<}0{>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.<0}

 {0>（八）區內的旅游外匯收入，從該區批準興辦之日起，外匯額度五年內全額留成，用于區內自我滾動發展。<}0{>(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.<0}

 {0>三、國家旅游度假區利用外商投資建設的旅游設施項目，投資額在國務院規定的審批限額以內的，由所在省、自治區、直轄市和計劃單列市自行審批；<}0{>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 cities separately listed under the national plan; <0}

 {0>其中旅游住宿設施項目，應報國家旅游局和國家計委、經貿部備案；<}0{>those of projects for tourist lodging facilities shall be submitted to the National Tourism Administration, the State Planning Commission and the Ministry of Economic Relations and Foreign Trade for the record. <0}

 {0>投資額在國務院規定的審批限額以上的，按國家有關規定辦理。<}0{>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. <0}

 {0>利用外商投資建設的旅游住宿設施項目，企業經營期限一般不得超過三十年。<}0{>For enterprises established for projects of tourist lodging facilities built with foreign investment, their term of operation shall not exceed thirty years in principle.<0}

 {0>四、試辦國家旅游度假區，由地方人民政府報國務院審批。<}0{>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.<0}

 {0>五、試辦國家旅游度假區旅游業，深化改革，擴大開放，改變我國旅游產品結構，提高旅游產品檔次，提高國際競爭力的一項重要部署。<}0{>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. <0}

 {0>國務院的關部門和有關地方政府要切實做好規劃，搞好試點工作。<}0{>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. <0}

 {0>旅游度假區起步階段規劃不宜過大，應從小到大，逐步發展。<}0{>It’s inadvisable to establish too large-scale national tourist vacation areas in the opening stages. They should gradually develop from small to large.<0

譯路通武漢翻譯公司

2012.8.22