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广东省广州市人民政府


关于认真做好建设前期工作的若干规定
广州市人民政府



建设前期工作是指基本建设和技术改造项目，从项目的酝酿提出到列入年度计划开工建设以前进行的工作。做好这些工作，是克服建设周期长、工程造价高、工程质量低、投资效果差的关键。现根据国务院及有关部门的要求，结合我市实际规定如下：
一、建设计划要从财力、物力可能出发
确定基本建设项目，必须根据本部门本单位的财力、物力的可能来制订计划，做到切实可行的投资来源和计划安排，防止贪大求全、建设规模过大造成资金、人力、物力的分散，而拖长建设工期，增加投资，降低经济效益。
二、建设项目必须经过可行性研究
可行性研究是建设项目决策的主要依据，是建设前期工作的重要内容。上项目之前，一定要根据国民经济的中、长期规划，行业规划，产业政策以及广州市城市总体规划的要求，以认真负责的态度，切实把资源、工程地质、水文地质、工艺技术、原燃料供应，产品销售，外部协作条件
，资金筹措及对社会和环境影响及投资得失等基本情况搞清楚，对建设项目在技术、工程和经济上是否可行，进行全面的分析论证，经过多方案比较，选择最佳方案，提出可行性研究报告，作为项目决策的参考和初步设计的基础。
利用外资项目，技术引进和设备进口项目，以及总投资达一千万元以上的生产性项目，都要进行可行性研究；其他建设项目，由审批机关根据经济、技术条件、协作关系和对社会环境影响等征询有关方面意见，由审批机关在审批项目建议书中确定。
三、严格执行评估和审批制度
各级领导同志要坚决贯彻执行国务院关于“任何领导人不能个人决定上项目”的决定，以防止在建设前期工作未做好，情况不明，根据不足，就仓促定方案、定厂址，上项目而导致建设过程中方案多变，拖长工期，多占资金，高造价，低效益甚至停建报废等问题的产生。为此：
（一）建立建设项目可行性研究审批前的评估制度。大中型基本建设对限额以上技术改造项目，由国家计委在审批项目建议书时，同时确定委托评估的咨询公司；小型项目及限额以下项目，由市计委（市经委）或企业委托有资格的工程咨询公司评估。项目申报单位在编制可行性报告过
程中，要吸收工程咨询公司参加。
项目申报单位报审可行性研究报告时，必须事先同各有关方面联系落实各项建设条件（包括资金筹措，建设和生产需要的电力、燃料、原材料等的供应，外部运输的配合等），并报齐各项送审文件、资料。负责审批机关必须公开办事制度及必备的申报文件、资料，对于资料不全、不准
或不符合规定要求的申报，应在十五天内通知申报单位补报或退回重报。
（二）必须可行性研究。凡建设项目的可行性研究报告深度不够或不附可行性研究报告及审批意见的，不应审批计划任务书；对于一些拟建项目经可行性研究证明没有建设必要的，在审定时应予取消。凡可行性研究报告（计划任务书）未经批准原建设项目，不得对外签订合同，不得进
行设备订货，更不得进行建设，否则追究其主要负责人的责任。
（三）计划任务书或可行性研究报告批准后，建设单位必须按城市规划管理的有关规定办理报建手续，经批准后才能建设，对于有违反城市规划管理或不符合城市规划要求的建设项目，规划部门有权提出修改意见乃至要求重报。
四、咨询单位必须坚持科学性、客观性和公正性
负责建设项目可行性研究的单位，必须经过资质审查，划定级别，在政府的监督指导下进行工作，不准越级咨询，更不准未经资质审查的单位承担可行性研究任务。
咨询单位对建设项目的可行性研究，必须坚持科学性、客观性和公正性。对于投资额大、涉及面广的大型建设项目，除工程技术人员外，还要邀请经济、社会、环境、资源、交通等方面的学者、专家和实际工作者参与可行性研究。咨询单位对研究成果负有经济、法律和行政的责任，对
来自建设单位的不合理要求有权拒绝和向其它主管部门反映汇报之责，如因偏袒建设单位提供失实的可行性报告者，要追究咨询单位负责人的责任，情节严重，使国家、集体蒙受损失者取消其咨询资格。
建设单位不得把可行性研究报告作为“争项目、拿投资”的手段。对研究单位施加压力，干扰研究工作的进行者，要追究有关人员的行政责任。
可行性研究要按国家有关规定进行，其深度要求能达到为项目的最终决策和初步设计提供确切的依据为准。研究的工作范围、前提条件、进度安排、付酬方式和协作办法等，由建设单位与咨询单位双方以合同的形式确定，并要严格履行。
五、禁止边勘探、边设计、边施工
勘探设计是为可行性研究提供依据的工作，可适当提前进行。建设单位在可行性研究阶段，就要物色和选定设计单位并参与建设项目的可行性研究，使之有合理的周期来进行调查研究和构思设计方案。
努力提高设计质量。所有设计单位都要坚持科学的态度，以经审批的可行性研究报告（计划任务书）和初步设计为依据，以可靠的数据、资料为基础进行设计。设计单位要对工程负责到底，方案要采用适合我国国情的先进成熟工艺和经济合理的指标。设计方案提出前要经过反复深入的
讨论；力求防止因考虑不周而反复修改设计，影响工期和造成浪费。各级领导同志对设计单位不能提出不切实际的要求，以免导致设计粗糙，开工后造成损失。
六、严格执行开工报告制度
凡新建、扩建项目的动工兴建，都要经过上级机关正式批准。一般应具备以下条件才准许开工：有经过批准的计划任务书（可行性研究报告）和初步设计，已列入年度固定资产投资计划，办理了征地拆迁手续，已经报建、搞好“三通一平”，施工图纸能满足工程进度要求。
开工报告由建设单位会同施工单位共同提出，除国家有另行规定者外，按初步设计审批程序和审批权限报批。审批的开工报告应同时抄送统计部门和建设银行，以便进行统计、财务监督。
七、本规定自公布之日起执行。




1989年7月23日
海关总署


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(附英文)

1989年2月15日，海关总署令第5号

第一条 为了促进沿海开放城市和沿海经济开放区的发展，根据《中华人民共和国海关法》和国家对沿海开放城市、沿海经济开放区的有关政策法规，制定本规定。
第二条 本规定适用于经国家批准的沿海开放城市和沿海经济开放区（以下简称“开放市、区”）。
（一）“沿海开放城市”，指天津、上海、大连、秦皇岛、烟台、青岛、连云港、南通、宁波、温州、福州、广州、湛江和北海十四个沿海港口城市的市区及经国务院批准享受沿海开放城市待遇的其它城市的市区。
（二）“沿海经济开放区”，指长江三角洲、珠江三角洲、闽南厦漳泉三角地区和辽东半岛、胶东半岛及沿海其他地区规定范围内开放市的市区、重点县的城关区（或经省、自治区、直辖市人民政府批准的重点工业卫星镇），以及安排以发展出口为目标的、利用外资建设的农业技术引进项目、农产品生产基地和农产品初级加工厂的上述市、县所辖农村。
第三条 开放市、区内从事进出口业务的外贸企业、生产企业，应持国家规定的主管部门的批准证件向海关办理注册登记手续。
第四条 开放市、区进出口的货物，应当由收发货人或其代理人填写进出口货物报关单如实向海关审报，并按国家规定交验进出口许可证件和其他有关单证。
第五条 本规定第三条所述企业对经批准减免税的进出口货物应该建立专门帐册，定期向海关报告有关货物的使用、销售、加工、出口、库存等情况。有条件的企业经海关批准可以建立保税仓库或保税工厂，海关按保税仓库或保税工厂的管理办法进行管理。
海关认为必要时，可以向有关企业或工业卫星镇派驻关员，办理有关进出口货物的海关手续，并进行实际监管。有关企业和工业卫星镇应当提供必要的办公场所和方便条件。
第六条 开放市、区的单位或企业进出口下列货物，其关税和工商统一税（或产品税、或增值税）可享受以下优惠：
（一）外商投资企业（包括中外合资经营企业、中外合作经营企业和外商独资经营企业）作为投资（包括追加投资）进口的用于本企业生产和管理的设备、建筑器材；为生产出口产品所实际耗用的进口原材料、元器件、零部件、包装物料等；上述企业在其投资总额以内进口自用、合理数量的交通工具、办公用品；投资的外商和国外技职人员进口安家物品和自用、合理数量的交通工具，予以免税。
外商投资企业的产品出口（不含国家限制出口产品）时，免征出口税。
对沿海开放城市外国企业常驻机构进口自用办公用品和交通工具，在合理数量范围内，也可予以免税；
（二）为进行现有企业技术改造，进口国内暂不能生产或不能保证供应的关键设备、仪器仪表和其他必需器材，不论外汇来源，一九九○年以前予以免税；
（三）沿海经济开放区规定范围内的开放市、县所辖农村，为安排发展出口农业产品加工项目所需进口的种子、种苗、种畜、饲料、动植物保护药物，耕作、种植、养殖和农产品加工机具以及其他必需的技术装备，不论外汇来源，一九九○年以前，予以免税。
第七条 开放市、区内进口的减免税物资只限于本单位本项目使用，未经主管部门批准并办结海关手续，不得擅自转让、出售或移作他用。
第八条 开放市、区使用免税进口料件加工装配的制成品应复运出口。
前款制成品经批准转内销时，有关企业应当事先向海关申报，经海关核准后，按规定补办进口手续，海关对其所含免税进口料件补征税款。
第九条 加工出口项目进口料件或加工后的半成品需转厂加工时，必须在海关监管下进行，并按海关有关规定办理。
第十条 开放市、区进出口的货物属国家限制进出口和实行许可证管理的商品，按照国家的有关规定办理。
第十一条 凡违反本规定或海关其他规定的走私行为及违反海关监管规定的行为，由海关依照《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十二条 本规定自一九八九年四月一日起实施。

PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FORTHE CONTROL OF GOODS ENTERING AND LEAVING THE COASTAL OPENING CITIES ANDAREAS

(Promulgated on February 15, 1989 by Decree No. 5 of the CustomsGeneral Administration)

Whole Doc.
Article 1
These Regulations are formulated pursuant to "The Customs Law of the
People's Republic of China" and relevant policies, laws and regulations
for the coastal opening cities and coastal economic opening areas to
promote the development of the opening cities and economic opening areas.
Article 2
These Regulations are applicable to the State-approved coastal
opening cities and coastal economic opening areas (hereinafter referred to
as opening cities and areas).
(1) "The coastal opening cities" refer to the city proper of the 14
coastal port cities such as Tianjin, Shanghai, Dalian, Qinhuangdao,
Yantai, Qingdao, Lianyungang, Nantong, Ningbo, Wenzhou, Fuzhou, Guangzhou,
Zhanjiang and Beihai, and the proper of other cities that enjoy the status
of a coastal opening city as approved by the State Council.
(2) "The coastal economic opening areas" refer to the Yangtze River
Delta, the Pearl River Delta, the Xiamen- Zhangzhou-Quanzhou Triangular
Area in South Fujian, the Liaodong and Jiaodong peninsulas, the proper of
the opening cities in the defined domain of other regions in the coastal
areas, the areas just outside a city gate of key counties (or key
industrial satellite townships approved by the people's government of a
province, an autonomous region or a municipality directly under the
central government), and villages governed by the above-said cities and
counties where agricultural technologies are imported through foreign-
funded projects for the development of export and where there are bases
for producing agricultural products and factories for the processing of
primary agricultural products.
Article 3
Foreign trade enterprises and production enterprises engaging in
import and export business in the opening cities and areas shall register
with the Customs authorities with documents approved by departments in
charge designated by the State.
Article 4
For goods leaving or entering the opening cities or areas,
consignors, consignees or their agents shall fill out declaration forms
and declare accurately to the Customs and hand in import and export
licences or other documents, bills or certificates for check-up in
accordance with State-prescribed regulations.
Article 5
Enterprises should keep special account books for goods imported or
exported that have been authorized exemption or reduction of tax, and
regularly report to the Customs on the use, marketing, processing, export
and storage of the relevant goods. Bonded warehouses or factories may be
established by qualified enterprises with the approval of the Customs, and
the bonded warehouses and factories shall be controlled by the Customs
according to regulations.
When necessary, the Customs may send officials to relevant
enterprises or industrial satellite townships to handle Customs procedures
for goods imported or exported and exercise actual control over them.
Relevant enterprises and industrial satellite townships shall provide the
Customs with places and facilities necessary for handling official
business.
Article 6
For the following goods imported or exported by units or enterprises
in the opening cities or areas, preferences are offered in connection with
tariffs and industrial and commercial consolidated tax (or product tax or
value-added tax):
(1) Imported equipment and building materials for production and
management as investment (including additional investment) by foreign
investment enterprises (including Chinese-foreign equity joint ventures,
contractual joint ventures and wholly foreign-owned enterprises); imported
raw materials, parts, components, and packing materials which are actually
used for the production of exports; reasonable amount of means of
transport and office equipment imported by the above-said enterprises for
their own use with expenses defrayed from their investment; household
appliances and reasonable amount of means of transport imported by foreign
investors and foreign technicians and staff members for their own use are
exempted from tax.
Exports (except products of which export is restricted by the State)
of foreign investment enterprises are exempted from tax.
Reasonable amount of office equipment and means of transport imported
by resident offices of foreign enterprises in the coastal opening cities
for their own use are exempted from tax.
(2) Key equipment, instruments and meters and other necessary
equipment imported for the technological renovation of the existing
enterprises, that China cannot produce for the time being or cannot ensure
their supply, are exempted from tax before 1990 regardless of the sources
of foreign exchange.
(3) In villages governed by opening cities and counties in the
defined domain of the coastal economic opening areas, seeds, seedlings,
breeding stocks, feeds, pesticides and medicines for the protection of
plants and animals, machines and tools for farming, planting, breeding,
agricultural product processing appliances and other necessary technology
and equipment imported for the development of the processing projects for
the exporting of agricultural products are exempted from tax before 1990
regardless of the sources of foreign exchange.
Article 7
Imported materials of the opening cities and areas with the exemption
or reduction of tax are used by projects and units only and cannot be
transferred, sold or used for other purposes without authorization of
departments in charge and after Customs procedures have been wound up.
Article 8
In the opening cities and areas, manufactured products processed or
assembled with imported materials, parts and components that are exempted
from tax shall be re-exported.
When the manufactured products referred to in the preceding section
of this Article are switched to be sold in the home market upon approval,
enterprises concerned shall report to the Customs authorities in advance
and go through import procedures according to regulations. Meanwhile the
Customs shall levy the exempted tariffs on materials, parts and components
imported.
Article 9
Import of materials, parts and components for export-oriented
processing projects or the transfer of processed semi-manufactured
products to another factory for processing shall be carried out under the
supervision and control of the Customs and shall be handled according to
the Customs regulations.
Article 10
Goods imported or exported in the opening cities and areas of which
the import and export are restricted by the State or governed by the
licence regulations of the State shall be handled according to the State
regulations.
Article 11
Smuggling acts in violation of these Regulations and other
stipulations of the Customs and other acts violating the supervision and
control stipulations of the Customs shall be dealt with according to "The
Customs Law of the People's Republic of China" and other relevant laws and
regulations.
Article 12
These Regulations shall go into effect on April 1, 1989.