财政部关于印发《上市公司金融类国有股股东参与股权分置改革审批程序的有关规定》的通知
财政部
财政部文件
财金〔2005〕105号
财政部关于印发《上市公司金融类国有股股东参与股权分置改革审批程序的有关规定》的通知
各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,有关金融企业:
为贯彻落实《国务院关于推进资本市场改革开放和稳定发展的若干意见》(国发[2004]3号)精神,积极稳妥地推进上市公司金融类国有股股东参与股权分置改革,保证股权分置改革工作的顺利进行,现将《上市公司金融类国有股股东参与股权分置改革审批程序的有关规定》印发给你们,请遵照执行。
附件:上市公司金融类国有股股东参与股权分置改革审批程序的有关规定
二○○五年十一月四日
附件:
上市公司金融类国有股股东参与股权分置改革审批程序的有关规定
一、为贯彻落实《国务院关于推进资本市场改革开放和稳定发展的若干意见》(国发[2004]3号)精神,积极稳妥地推进上市公司金融类国有股股东参与股权分置改革,保证股权分置改革工作的顺利进行,根据证监会等5部委联合印发的《关于上市公司股权分置改革的指导意见》(证监发[2005]80号)和《上市公司股权分置改革管理办法》(证监发[2005]86号)等有关规定,制定本规定。
二、各级财政部门(国有资产管理部门,下同)和上市公司金融类国有股股东要切实履行自身职责,按照“积极、稳妥、有序”的基本原则,认真制订本地区或本公司股权分置改革的总体规划,并注意把股权分置改革与维护证券市场稳定有机结合起来,按照成熟一家,推出一家的要求,凡条件成熟的,要积极组织实施,条件暂不成熟的,也要积极创造条件,探索有效改革方式。
三、各级财政部门审核股权分置改革方案的职能划分,按照《财政部关于进一步做好金融企业国有资产产权登记管理工作的通知》(财金[2002]32号)和《财政部关于股份有限公司国有股权管理工作有关问题的通知》(财管字[2000]200号)中的相关规定执行。地方金融类国有股股东报送的股权分置改革方案由省级财政部门审核,其中,地方金融类国有企业控股的上市公司的股权分置改革方案,由省级财政部门报省级人民政府或计划单列市人民政府批准;中央金融类国有股股东报送的股权分置改革方案由财政部审核。
四、上市公司金融类国有股股东为两家以上的(含两家),由持股数量最多的金融类国有股股东负责报批股权分置改革方案(国有股股东持股数量相同的,由办理国有资产产权登记的国有股股东负责),其他金融类国有股股东同时按照本规定的要求向主管财政部门报送股权分置改革的有关材料。其他金融类国有股股东的主管财政部门应及时向负责报批的金融类国有股股东的主管财政部门出具审核意见,负责报批的金融类国有股股东的主管财政部门应根据其他主管财政部门的审核意见及时出具批复意见。
五、对于直属中央和地方的金融类国有企业间接参股的上市公司,其股权分置改革方案授权金融类国有企业根据《公司法》的规定,自行决策,并于股权分置改革完成后10日内报主管财政部门备案,备案材料应符合本规定第十、十二、十三条的规定。
六、上市公司金融类国有股股东应当依据现行法律、法规和股权分置改革的有关规定,在广泛征求其他非流通股股东和A股市场流通股股东意见基础上,研究制订符合上市公司及自身实际的股权分置改革方案,并对方案进行充分的可行性论证。
七、主管财政部门要对上市公司金融类国有股股东研究制定股权分置改革方案进行指导和监督,并采取有效措施,强化内部管理,防范道德风险,禁止利用股权分置改革进行欺诈、内幕交易和市场操纵等违法犯罪行为。
八、上市公司金融类国有股股东在上市公司向证券交易所报送股权分置改革方案之前,应提前10个工作日向主管财政部门申请,主管财政部门应在上市公司向证券交易所报送股权分置改革方案的时限前及时批复。待主管财政部门同意后,上市公司方可向证券交易所报送股权分置改革方案。
九、上市公司公告股权分置改革相关信息后,上市公司非流通股股东在与A股流通股股东协商过程中,如确有对股权分置改革方案进行调整的必要,上市公司金融类国有股股东应在上市公司公告与流通股股东沟通情况并申请公司股票复牌前,向主管财政部门申请,主管财政部门书面同意后,上市公司方可对原报送证券交易所的股权分置改革方案进行调整,并对外披露,提交A股市场上市公司相关股东会议审议。
十、主管财政部门在批复上市公司金融类国有股股东报送的股权分置改革方案时,应当审核、查阅以下材料:
(一)有关股权分置改革的申请文件;
(二)股权分置改革方案及论证报告;
(三)股权分置改革说明书;
(四)非流通股股东参与股权分置改革的协商意见;
(五)上市公司上年年度报告和最近一期季度报告;
(六)法律意见书;
(七)其他材料。
上市公司股权分置改革方案论证报告应当包括但不限于以下内容:股权分置改革完成后国有股的最低持股比例及确定依据;股权分置改革方案的确定依据;股权分置改革前后国有股价值变化的评估分析;对上市公司职工权益的影响。
上市公司金融类国有股股东对报送材料的全面、真实、有效性负责。
十一、主管财政部门在出具国有股股权分置改革的批复文件时,必须明确上市公司金融类国有股股东与流通股股东协商支付对价的范围。上市公司金融类国有股股东在主管财政部门同意的范围内与流通股股东协商确定支付对价。严禁上市公司金融类国有股股东在未征得主管财政部门同意的情况下,擅自变更股权分置改革方案。
省级财政部门对地方金融类国有股股东报送的股权分置改革方案的批复,以及该方案的可行性论证报告应抄送财政部。
十二、上市公司股权分置改革完成后,上市公司金融类国有股股东应自上市公司复牌10日后,在5个工作日内各自向主管财政部门报备股权分置改革的情况,包括股权分置改革完成后上市公司所有国有股股东名称、持股数量、占总股本比例及股权性质(国家股或国有法人股),以及股权分置改革前后股价变动情况、流通股股东投票情况、股权分置改革费用等。同时,根据金融类国有资产管理的有关规定办理相关事项。
十三、如上市公司提交相关股东会议审议的股权分置改革方案未获通过,上市公司金融类国有股股东应自上市公司复牌10日后,在5个工作日内各自向主管财政部门说明股权分置改革方案未通过的原因、股权分置改革前后股价波动情况、股权分置改革费用以及再次进行股权分置改革的计划等。
十四、股权分置改革中涉及上市公司金融类国有股划转、协议转让、以股抵债、产权登记、资产评估以及上市公司金融类国有股性质变更等国有股权管理审核事项,仍按现行有关规定办理。
十五、股权分置改革完成后,上市公司金融类国有股股东持股比例需要调整的,依据有关监管要求规范、有序进行,但应征得主管财政部门的同意。
十六、各级财政部门要注意研究股权分置改革中出现的各种问题,并及时向财政部报告有关情况。
十七、本规定自2005年11月4日起施行。
国务院关于鼓励台湾同胞投资的规定(附英文)
国务院
国务院关于鼓励台湾同胞投资的规定(附英文)
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。
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.
1988年7月3日