National strategic development needs

Shanghai Free Trade Zone was approved for construction.

Shanghai Free Trade Zone was established on September 29, 20 13. Its development goal is to accelerate the transformation of government functions after two to three years of reform experiments, actively promote the expansion and opening up of the service industry and the reform of the foreign investment management system, vigorously develop the headquarters economy and new trade formats, accelerate the exploration of capital account convertibility and the full opening of the financial service industry, explore the establishment of a classified supervision model for goods status, and strive to form a policy support system to promote investment and innovation. Efforts will be made to cultivate an international and legal business environment, and strive to build a free trade pilot zone with international standards with convenient investment and trade, free currency exchange, efficient and convenient supervision and standardized legal environment, so as to explore new ideas and new ways for China's opening up and deepening reform and better serve the whole country.

The four bonded areas are powerful.

Shanghai Free Trade Zone was approved for construction, including Shanghai Waigaoqiao Free Trade Zone, Shanghai Waigaoqiao Bonded Logistics Park, Yangshan Bonded Port Area and Shanghai Pudong Airport Comprehensive Bonded Zone. According to the needs of industrial development and radiation-driven, the scope of implementation and pilot policies will be gradually expanded to form a linkage mechanism with the construction of Shanghai's international economy, finance, trade and shipping center.

Shanghai Waigaoqiao Free Trade Zone

Shanghai Waigaoqiao Free Trade Zone was established with the approval of the State Council in June 1990 and officially launched in September of the same year. It is the first bonded zone with the largest scale and the earliest start in China, and it is also the bonded zone with the largest economic aggregate in the national 15 bonded zone. It integrates various economic functions such as free trade, export processing, logistics and warehousing, and bonded goods display and trading. Waigaoqiao Free Trade Zone has a planned area of 10 square kilometer and a development and operation area of 8.5 square kilometers. 20 10, Waigaoqiao Free Trade Zone won the first place in the Financial Times London Global Free Trade Zone.

Shanghai Waigaoqiao Bonded Logistics Park

Shanghai Waigaoqiao Bonded Logistics Park is the first bonded logistics park in China specially approved by the State Council, and it is also one of the three major logistics bases planned in Shanghai during the 11th Five-Year Plan period. It passed the inspection by the Joint Inspection Unit of the General Administration of Customs from April 6 to May 38, 2004, and has four functions: international transit, international procurement, international distribution and international re-export. Therefore, the positioning of this logistics park is international transit distribution.

yangshan bonded port area

On June 5438+February 10, 2005, Yangshan Bonded Port Area officially opened as the first bonded port area in China, with a planned area of 8. 14 square kilometers. It consists of three parts: the land part of the bonded area, Donghai Bridge and Xiaoyangshan Island Port Area, of which the land part covers an area of 6 square kilometers. There are functional areas such as port inspection area, port auxiliary area, warehousing and logistics area, international transit area, procurement and distribution area, processing and manufacturing area and business service area. , mainly developing and providing container port value-added, import and export trade, export processing, bonded logistics, procurement and distribution, shipping market and other industries and service functions. The island part is the container deep-water port terminal operation area, including Yangshan deep-water port phase I and phase II terminals, with an area of 2. 18. As a national strategy, the throughput of shipping and freight ranks first. It is the largest container transport port in the world.

Shanghai Pudong Airport Comprehensive Bonded Zone

Shanghai Pudong Airport Comprehensive Bonded Zone was established with the approval of the State Council in July 2009, with a planned area of 3.59 square kilometers. The airport comprehensive insurance zone will give full play to the advantages of the Asia-Pacific aviation composite hub port and actively create an "airport service innovation pilot zone". The air distribution centers of world-renowned multinational companies, including electronic products, medical devices and high-end consumer goods, and more than 100 financial leasing projects have been introduced. Pudong Airport Comprehensive Insurance Zone has gradually formed an airport functional service industrial chain, such as air transportation Asia-Pacific distribution center, financial leasing, express transshipment center and bonded display of high-end consumer goods.

The planned area is 3.59 square kilometers. Area of purse seine phase I 1.60 km2. On April 2, 2065, 438+00 successfully passed the formal acceptance by a joint acceptance team composed of ten ministries and commissions, and was officially put into operation on September 28.

The functions and policies of bonded zone, export processing zone and bonded logistics park are superimposed, and the development of international cargo transshipment, international procurement and distribution, international entrepot trade, international express transshipment, maintenance and inspection, financial leasing, warehousing and logistics, export processing, commodity display and trading, supporting financial insurance and agency services has become an important part of the construction of Shanghai International Shipping Center and Financial Center.

Interpretation of Shanghai Free Trade Zone Policy

First, the main tasks and measures closely revolve around the strategic requirements of facing the world and serving the whole country and the strategic task of building the "four centers" in Shanghai. In accordance with the methods of trying first, controlling risks, advancing step by step, and gradually improving, we should combine openness with institutional reform, and combine the cultivation function with policy innovation to form a basic institutional framework that is linked with international investment and trade rules.

(1) Accelerate the transformation of government functions. 1. Deepen the reform of the administrative management system. Accelerate the transformation of government functions, reform and innovate government management methods, actively explore the establishment of an administrative management system that is compatible with the international high-standard investment and trade rules system in accordance with the requirements of internationalization and rule of law, and promote the transformation of government management from focusing on prior approval to focusing on post-event supervision. Establish a service mode of acceptance, comprehensive approval and efficient operation, improve the information network platform, and realize the collaborative management mechanism of different departments. Establish a comprehensive evaluation mechanism for industry information tracking, supervision and collection, and strengthen the tracking, management and supervision of the whole process of business activities of enterprises outside the experimental area. Establish a centralized and unified comprehensive law enforcement system for market supervision, and realize efficient supervision in quality and technical supervision, food and drug supervision, intellectual property rights, industry and commerce, taxation and other management fields. Actively encourage social forces to participate in market supervision. Improve administrative transparency and improve the information disclosure mechanism that reflects investor participation and conforms to international rules. We will improve the effective protection mechanism for investors' rights and interests, achieve fair competition among all types of investors, and allow qualified foreign investors to freely transfer their investment income. Establish a mediation and assistance mechanism for intellectual property disputes.

(2) expanding the opening up of investment fields.

2. Expand the opening of the service industry. Choose financial services, shipping services, business services, professional services, cultural services and social services to expand opening up (see Annex for the specific opening list), suspend or cancel access restrictions such as investor qualification requirements, share ratio restrictions and business scope restrictions (except banking institutions and information and communication services), and create a market environment conducive to equal access for all types of investors.

3. Explore the establishment of negative list management mode. Drawing lessons from the international common rules, we will try out the national treatment for foreign investment before entry, study and formulate a negative list of foreign investment in the experimental area that is inconsistent with the national treatment, and reform the management mode of foreign investment. For areas outside the negative list, according to the principle of consistency between domestic and foreign investment, the foreign-invested projects will be changed from the approval system to the filing system (except for domestic-funded projects that are reserved for approval in the State Council), which will be handled by Shanghai; Change the examination and approval of the contract articles of association of foreign-invested enterprises to Shanghai filing management, and go through relevant procedures according to relevant state regulations after filing; Linking industrial and commercial registration with the reform of commercial registration system, and gradually optimizing the registration process; Improve the national security review system, carry out national security review involving foreign capital in the pilot area, and build a safe and efficient open economic system. On the basis of summarizing the pilot experience, a foreign investment management system in line with international standards will be gradually formed.

4. Build a service promotion system for foreign investment. Reform the management mode of overseas investment, mainly implementing the filing system management mode for overseas investment enterprises, and implementing the filing system for general overseas investment projects, with Shanghai taking charge of filing management to improve the convenience of overseas investment. Innovate the investment service promotion mechanism, strengthen the post-event management and service of overseas investment, form an information monitoring platform shared by multiple departments, and do a good job in the statistics and annual inspection of foreign direct investment. Support all kinds of investors in the experimental area to carry out various forms of overseas investment. Encourage the establishment of project companies specializing in overseas equity investment in the pilot area, and support qualified investors to set up overseas equity investment parent funds.

(3) Promoting the transformation of trade development mode.

5. Promote trade transformation and upgrading. Actively cultivate new trade formats and functions, form new advantages in foreign trade competition with technology, brand, quality and service as the core, and accelerate the promotion of China's position in the global trade value chain. Encourage multinational companies to set up headquarters in the Asia-Pacific region and establish an operation center integrating trade, logistics, settlement and other functions. Deepen the pilot of international trade settlement center and expand the cross-border payment and financing functions of special account service trade. Support enterprises in the pilot area to develop offshore business. Encourage enterprises to carry out international and domestic trade as a whole and realize the integrated development of domestic and foreign trade. Explore the establishment of an international commodity trading and resource allocation platform in the experimental area, and carry out international trade in energy products, basic industrial raw materials and bulk agricultural products. Expand and improve the pilot of bonded futures delivery, and expand the financing function of warehouse receipt pledge. Accelerate the construction of foreign cultural and trade bases. Promote the development of outsourcing business such as biomedicine, software information, management consulting and data services. Allow and support all kinds of financial leasing companies to set up project subsidiaries in the pilot area to carry out domestic and foreign leasing services. Encourage the establishment of third-party inspection and appraisal institutions and adopt their test results in accordance with international standards. Carry out high-tech, high value-added maintenance business pilots at home and abroad. Accelerate the cultivation of cross-border electronic commerce's service function, and establish corresponding support systems such as customs supervision, inspection and quarantine, tax refund, cross-border payment and logistics.

6. Improve the level of international shipping services. Actively play the linkage role of Waigaoqiao Port, Yangshan Deepwater Port and Pudong Airport International Hub Port, and explore the formation of an internationally competitive shipping development system and operation mode. Actively develop shipping finance, international shipping, international shipping management, international shipping brokerage and other industries. Accelerate the development of shipping freight index derivatives trading business. Promote the development of transshipment and LCL business, and allow non-five-star flag ships owned or controlled by China enterprises to try the coastal piggyback business of foreign trade import and export containers between domestic coastal ports and Shanghai ports first. Support Pudong Airport to increase international transit cargo flights. Give full play to Shanghai's regional advantages and make use of the preferential tax policy of Chinese-funded "flag of convenience" ships to promote the registration of qualified ships in Shanghai. Implement the international ship registration policy that has been piloted in Tianjin in the pilot area. Simplify the process of international ship business license and form an efficient ship registration system.

(4) Deepening the opening and innovation in the financial sector.

7. Accelerate the innovation of financial system. Under the premise of controllable risks, we can try to create conditions for the convertibility of RMB capital account, the marketization of interest rate in financial market and the cross-border use of RMB in the experimental area. Market-oriented pricing will be implemented in the pilot area to realize the asset price of financial institutions. Explore international-oriented foreign exchange management reform pilots, establish a foreign exchange management system suitable for the free trade pilot zone, and fully realize trade and investment facilitation. Encourage enterprises to make full use of domestic and foreign resources and markets to realize cross-border financing liberalization. Deepen the reform of foreign debt management methods and promote the facilitation of cross-border financing. Deepen the pilot project of centralized operation and management of foreign exchange funds at the headquarters of multinational corporations, and promote the establishment of regional or global fund management centers by multinational corporations. Establish a linkage mechanism between financial reform and innovation in the experimental area and the construction of Shanghai International Financial Center.

8. Enhance the function of financial services. Promote the full opening of financial services to qualified private capital and foreign financial institutions, and support the establishment of foreign banks and Sino-foreign joint venture banks in the pilot area. Allow the financial market to establish an international trading platform in the experimental area. Gradually allow overseas enterprises to participate in commodity futures trading. Encourage product innovation in financial markets. Support equity custody trading institutions to establish a comprehensive financial service platform in the pilot area. Support the development of RMB cross-border reinsurance business and cultivate the development of reinsurance market.

(5) Improve the system guarantee in the legal field.

9. Improve legal protection. Accelerate the formation of a high-standard investment and trade rules system that meets the development needs of the experimental area. In view of the pilot content, it is necessary to stop the implementation of some provisions of relevant administrative regulations and the State Council documents, and handle them according to the prescribed procedures. Among them, authorized by the NPC Standing Committee, the relevant administrative examination and approval stipulated in the Law of People's Republic of China (PRC) on Chinese-foreign Enterprises, the Law of People's Republic of China (PRC) on Chinese-foreign Joint Ventures and the Law of People's Republic of China (PRC) on Chinese-foreign Joint Ventures were temporarily adjusted during the three years from June 65, 2065 to June 65, 2065. All departments should support the pilot area to deepen the reform pilot in expanding the opening of service industry, implementing pre-entry national treatment and negative list management mode, and timely solve the system guarantee problems in the pilot process. Shanghai should adopt local legislation to establish a management system suitable for the pilot area.

The second is to create a corresponding regulatory and tax system environment to meet the needs of establishing a high-level international investment and trade service system, innovate the regulatory model, promote the free flow of goods and services in the experimental area, promote the opening up of the service industry and the in-depth development of goods trade, and form an open and transparent management system. At the same time, under the premise of maintaining the fairness, unity and standardization of the current tax system, we should take the cultivation function as the guide and improve relevant policies.

(1) Innovative supervision service mode.

1. Promote the implementation of "first-line liberalization". Allow enterprises to directly transport goods into the area with the import manifest, and then go through the declaration formalities with the competent customs with the import goods filing list, explore and simplify the entry and exit filing list, and simplify the entry and exit procedures for international transit, LCL and distribution; Implement the mode of "entry quarantine, appropriately relax import and export inspection" and innovate supervision techniques and methods. Explore the construction of a relatively independent trade zone for goods with trade facilitation as the main task and a trade zone for services with the main task of expanding the service sector. On the premise of ensuring effective supervision, explore the establishment of a classified supervision model for goods status. Deepen the expansion of functions, and allow the establishment of bonded exhibition trading platforms in specific areas under the premise of strictly implementing the tax policies for goods import and export.

2. Resolutely implement the "second-line safe and efficient management". Optimize bayonet management, strengthen electronic information networking, and strengthen supervision through comparison of import and export lists, account book management, bayonet cargo verification, and risk analysis. To promote the connection between the second-line supervision mode and the first-line supervision mode, and implement the inspection and quarantine supervision mode of "convenient access and strict prevention of quality and safety risks". Strengthen the management of electronic account books and promote the convenient circulation of goods in the pilot area between special customs supervision areas and cross-customs areas. In principle, enterprises in the experimental area are not restricted by the area, and can reinvest or conduct business outside the area. If there are special provisions that need to go through the relevant procedures, they should still be handled according to the special provisions. Promote the docking of enterprise operation information and supervision system. Implement effective supervision through risk monitoring, third-party management, margin requirements and other means, give full play to the role of Shanghai's credit system construction, and accelerate the formation of an exclusive jurisdiction system for the company's business credit management and business activities.

3. Further strengthen regulatory cooperation. In line with the principle of earnestly safeguarding national security and fair competition in the market, we will strengthen the cooperation between relevant departments and the Shanghai Municipal Government and improve the service guarantee ability for maintaining economic and social security. The experimental area cooperates with relevant departments of the State Council to strictly implement centralized anti-monopoly review of operators. Strengthen the cooperation of customs, quality inspection, industry and commerce, taxation, foreign exchange and other administrative departments. Accelerate the improvement of comprehensive supervision methods and promote the establishment of a unified and efficient port supervision institution. Explore the unified management of electronic purse seine in the experimental area and establish a risk-controllable customs supervision mechanism.

(two) to explore the tax policy suitable for the experimental area.

4. Implement tax policies to promote investment. Enterprises or individual shareholders registered in the experimental area can pay income tax in installments within a period of not more than 5 years for the value-added part of assets evaluation generated by asset reorganization such as foreign investment of non-monetary assets. Enterprises in the experimental area will be rewarded with high-end talents and talents in short supply in the form of shares or capital contribution ratio, and the policy of individual income tax payment by installments with equity incentive that has been piloted in Zhongguancun and other areas will be implemented.

5. Implement tax policies to promote trade. Incorporate the financial leasing enterprises registered in the pilot area or the project subsidiaries established by the financial leasing companies in the pilot area into the pilot scope of export tax rebate for financial leasing. For domestic leasing companies registered in the pilot area or project subsidiaries established by leasing companies, with the approval of the relevant state departments, aircraft with an empty weight of more than 25 tons are purchased from abroad and leased to domestic airlines for use, enjoying relevant preferential import value-added tax policies. Import value-added tax and consumption tax are levied on the goods produced and processed by enterprises in the experimental area and sold to the mainland through the "second line" According to the application of enterprises, the policy of levying tariffs on domestic goods according to the corresponding imported materials or according to the actual inspection status is tried out. Under the current policy framework, except for goods imported by enterprises such as life service industry and goods explicitly not exempted from duty by laws, administrative regulations and relevant provisions, goods such as machinery and equipment imported by productive enterprises and producer service enterprises in the experimental area shall be exempted from duty. Improve the pilot policy of tax refund at the port of departure, and study and expand the pilot scope of the place of departure, carrier enterprises and means of transport in a timely manner. In addition, under the premise of conforming to the direction of tax reform and international practice, and not causing profit transfer and tax base erosion, we will actively study and improve tax policies that adapt to overseas equity investment and offshore business development.

Three, under the overall leadership and coordination of the State Council, do a solid job in the organization and implementation of the experimental area. Shanghai should carefully organize the implementation, improve the working mechanism, implement the work responsibilities, form an operable concrete plan according to the clearly planned objectives and tasks and the requirement of "mature can be done first and gradually improved", step up the implementation, seriously study the new situation and solve new problems in the process of promotion, and report major problems to the State Council in time. All relevant departments should vigorously support, actively do a good job in coordination, guidance and evaluation, promote relevant institutional mechanisms and policy innovations, and build and manage the experimental area well.