Article 1 These Measures are formulated in order to strengthen the financial management of export incentives, improve policies to encourage exports, and correctly handle the distribution relationship between the state and enterprises.

Article 2 These Measures apply to the following export enterprises: 1.

Foreign trade export enterprises that have been approved to have export operation rights and undertake the national export plan and the task of turning over the central foreign exchange quota, including all types of foreign trade export enterprises whose financial relations are affiliated to economic and trade departments at all levels, as well as all types of foreign trade export enterprises whose finances are directly linked to and managed by financial departments at all levels.

Class foreign trade export enterprises.

2.

Export supply enterprises that provide sources of goods for foreign trade export enterprises.

The above-mentioned foreign trade export enterprises do not include oil export agency business, and the sources of goods provided by export and supply enterprises do not include oil, coal and military products.

Article 3 The state rewards foreign trade export enterprises with two renminbi and one cent of foreign exchange quota for every dollar of actual export receipts (hereinafter referred to as the "foreign trade export incentive"), and rewards export supply enterprises with 5 renminbi (hereinafter referred to as the "export supply").

bonus”).

Actual export foreign exchange receipts refer to the net foreign exchange receipts after deducting foreign exchange transportation premiums, commissions, indemnities and bank fees, the return of foreign exchange principal for import and export turnover, and the principal and interest of foreign exchange loans from foreign trade export foreign exchange settlement income.

The accrual of foreign trade export incentives is based on the actual amount of foreign exchange received after deducting the foreign exchange quota reward part, and is calculated at two RMB cents per US dollar.

Article 4 The export incentives earned by export enterprises shall be used as retained profit funds for distribution and use.

1.

Foreign trade export incentives are cashed out by foreign trade export enterprises that contract the task of collecting foreign exchange from exports to the state. The state assesses four indicators: the total export volume contracted, the amount of foreign exchange collected from exports and the amount of foreign exchange turned over to the central government, and the company's profit and loss.

2.

Export supply incentives are withdrawn by foreign trade export enterprises that purchase export commodities based on export receipts and paid to the relevant export supply enterprises in a timely manner.

The payment of export incentives for the supply of light textile products shall be based on the graded reward standards stipulated by the Ministry of Light Industry, the Ministry of Textiles, the Ministry of Finance, and the Ministry of Economy and Trade (87) Light Jizi No. 85, and (87) Fangshengzi No. 027.

In addition, two additional points will be added to the execution. After each level is added two points, it will no longer be divided into inside and outside the base for redemption.

3.

Foreign trade export enterprises can withhold 60% of the foreign trade export bonus and the export bonus for supply payable on a monthly basis based on the actual export receipts.

In order to cash out export incentives in a timely manner, the Ministry of Finance will pre-allocate export incentives throughout the year to local finance departments (bureaus), the Ministry of Economy and Trade, and the Central Industry and Trade Corporation in equal proportions on a monthly basis based on financial affiliation, and will pre-allocate them to enterprises level by level.

, year-end liquidation.

4.

During the year-end liquidation, the financial department and the competent department will liquidate the foreign trade export incentives according to the financial affiliation and based on the completion of four assessment indicators, of which: 20% of each of the three indicators of total export volume, export receipts, and foreign exchange quota turned over to the central government will be realized

, achieving 40% of the profit and loss contracting targets.

Export incentives payable by foreign trade export enterprises will be settled based on the completion of the foreign exchange indicators submitted to the central government.

5.

After year-end liquidation, the financial departments and economic and trade departments at all levels should cash in the export incentives within the contracting base in full and shall not withhold them.

For foreign trade enterprises that have exceeded the contracting base and completed the four assessment indicators, for each US dollar of the excess foreign exchange collection task that has been approved to exceed the contracting export task, an additional RMB one point of RMB over-base export bonus will be added according to the standards stipulated in Article 3 of these Measures.

Foreign trade export enterprises bear the responsibility themselves, and the state will not allocate funds; foreign trade enterprises that have not completed the four assessment indicators are not allowed to withdraw export bonuses that exceed the base amount.

Article 5: For central foreign trade export enterprises to contract local export tasks or local foreign trade export enterprises to contract the tasks of central foreign trade export enterprises, the export incentives within the contracting base shall be allocated according to the channels specified in (91) Cai Shang Zi Document No. 43.

Article 6: Foreign trade export incentive funds, regardless of whether the base is inside or outside, must first be withdrawn through "profit distribution".

After being converted into a special fund, it will be allocated and used according to the "five, two, three" ratio, that is, 50% will be used to develop production and improve working conditions, 20% will be used for employee welfare, and 30% will be used for employee rewards.

Foreign trade export enterprises at all levels should strictly implement relevant national regulations when issuing bonuses and improving employee welfare, and are not allowed to issue bonuses and welfare fees (including in kind) indiscriminately.

Article 7 The foreign exchange quota bonus for foreign trade export enterprises shall be withdrawn from the foreign exchange retention by the foreign trade export enterprise based on the actual export receipts. After it is used according to the prescribed purposes, if there is a balance, it may participate in the foreign exchange adjustment market for adjustment, and the adjustment income shall be used to compensate the enterprise

Loss may be classified as a special fund; when transferred to a special fund, it shall be allocated and used in accordance with the proportion stipulated in Article 6.

Article 8: Export supply incentives, regardless of the contracting base, are all included in the total cost of foreign trade export enterprises, but are not allocated to the cost of specific commodities.

For export commodities whose domestic prices have been liberalized and purchased on the market, or purchased sporadically and unable to be cashed out to specific export supply companies, or where the supply and export incentives have been agreed upon by both parties to be compensated in the price and will no longer be paid afterwards,

Foreign trade export enterprises should conscientiously settle accounts according to the acquisition contract. At the end of the year, the remaining supply export incentives for enterprises that have completed the contracting profit and loss indicators will all be transferred to the production development fund in the enterprise's special fund and shall not be used for employee benefits and rewards; if the contracting is not completed,

Enterprises with profit and loss indicators must first use them to make up for losses.

After export supply enterprises receive export incentive funds, they are directly included in the after-tax retained profits. Most of them are used to develop production and improve the quality of export products, and a small part is used to increase employee incentives.

The issuance of additional employee bonuses will continue to comply with the current regulations of "not exceeding one month and exempt from bonus tax."