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外商投资财产鉴定管理办法 Administration of the Appraisal of Assets Invested by Foreign Investors Procedures

2006-05-16 19:28   我要纠错 | 打印 | 收藏 | | |

国检鉴联[1994]78号
(Promulgated by the State Administration for the Inspection of Import and Export Commodities and the Ministry of Finance on 18 March 1994 and effective from 1 May 1994.)
颁布日期:19940318  实施日期:19940501  颁布单位:国家进出口商品检验局、 财政部

  PART ONE GENERAL PROVISIONS

  Article 1 These Procedures are formulated in accordance with Article 33 of the People's Republic of China, Inspection of Import and Export Commodities Law Implementing Regulations (hereafter, the “Commodity Inspection Law Implementing Regulations”), Article 29 of the People's Republic of China, Foreign Investment Enterprises Law Implementing Rules and the provisions of relevant laws and administrative regulations of the State, in order to improve the appraisal of foreign investment assets, meet China's need to attract foreign investment and protect the lawful rights and interests of each investing party.

  Article 2 These Procedures apply to the appraisal of assets invested by investors outside China outside China, or purchased outside China by investors outside China under commission by foreign investment enterprises, for foreign investment enterprises established within China by companies, enterprises and other economic organizations or individuals (hereafter, “foreign investors”) outside China (including Hongkong, Macao and Taiwan), and for all forms of foreign compensation trade.

  Article 3 The State Administration for the Inspection of Import and Export Commodities of the People's Republic of China (hereafter, the “State Administration for Commodity Inspection”) shall be responsible for the administration of the appraisal of foreign investment assets throughout the country. The local Administrations for the Inspection of Import and Export Commodities (hereafter, “local administrative bureaux of commodity inspection”) established by the State Administration for Commodity Inspection shall be responsible for administering and carrying out the appraisal of foreign investment assets at the places where such administrative bureaux are located. Asset appraisal offices and asset assessment authorities in the form of Sino-foreign co-operative or joint ventures, established by local administrative bureaux of commodity inspection in accordance with Article 8 of these Procedures (hereafter, “other appraisal authorities”), shall handle the appraisal of foreign investment assets.

  Article 4 The Ministry of Finance of the People's Republic of China shall be responsible for the administration of the verification of foreign investment assets and related financial work throughout the country. Local financial departments shall be responsible for the administration of the verification of foreign investment assets and related financial work within their own regions. Accounting firms established with the approval of the Ministry of Finance and of local financial departments shall be responsible for carrying out the verification of foreign investment assets.

  Article 5 The appraisal of foreign investment assets must adhere to the principles of being truthful, fair, scientific and feasible, and conform with methods and standards being practised internationally and prescribed by the State.

  Article 6 The appraisal of foreign investment assets shall include the appraisal of the type, quality, quantity, value and loss of foreign investment assets. The appraisal of type, quality and quantity shall involve the appraisal of name, model, quality, quantity, specifications, trademark, degree of wear, date of production, country of manufacture, manufacturer, etc. of foreign investment assets. The appraisal of value shall involve the appraisal of the current value of foreign investment assets. The appraisal of loss shall involve the appraisal of the causes and degree of the loss incurred in foreign investment assets as a result of natural calamities or accidents, as well as the cost of disposing of the loss and the salvage value.

  Article 7 Local administrative bureaux of commodity inspection and other appraisal authorities shall issue Certificates of Value Appraisal in accordance with regulations when appraising foreign investment assets. Such Certificates shall serve as a valid basis for certifying the value of assets contributed by each investor.

  Local accounting firms must handle the verification of foreign investment assets on the basis of the Certificates of Value Appraisal issued by the Administration for Commodity Inspection and other appraisal authorities.

  PART TWO ORGANIZING OF ADMINISTRATION

  Article 8 To engage in appraisal as provided for in these Procedures, asset appraisal offices established by local administrative bureaux of commodity inspection, and asset assessment authorities in the form of Sino-foreign co-operative or equity joint ventures of such bureaux, must be examined and approved by the State Administration for Commodity Inspection and the Ministry of Finance, and issue a notice to local accounting firms and other relevant departments.

  Article 9 Personnel to engage in the appraisal of foreign investment assets may do so only after having undergone professional technical training organized by the State Administration of Commodity Inspection and having obtained a Qualification Certificate awarded by the State Administration for Commodity Inspection through examination.

  PART THREE APPRAISAL METHODS AND PROCEDURES

  Article 10 The appraisal of foreign investment assets must be conducted in accordance with the appraisal methods and relevant provisions set forth in these Procedures and on the basis of the current state, degree of wear, in