国务院同意国家物价总局《关于出口工业品供应作价几个问题的请示报告》，现予转发，请即研究执行。
　　关于出口工业品供应作价几个问题的请示报告
　　一九六五年十一月，国务院颁发了《关于供应出口商品统一作价办法的暂行规定》。执行以来，对于促进出口商品生产的发展，加强外贸部门与供货部门的经济核算和互助协作，完成国家的出口任务，起了积极的作用。现在看来，这个文件确定的供应出口商品作价的基本原则，仍然是可行的，应当继续贯彻执行。
　　近年来，随着对外贸易的发展，工矿产品出口增多，产生了一些新的问题。主要是：有些产品，国内工业利润较大，或者税率较高，但出口亏损严重，外贸部门不能扩大出口；有些产品，国内由于原材料提价等因素，工业部门只能保本、微利甚至亏损，在出厂价格没有统一调整以前，生产企业不愿意增加生产和提供出口货源；有些进料加工产品，由于原材料进口作价较高，国内调拨、加工又层层加税加利，致使生产成本高，出口亏损大，无法扩大外销业务；某些需要灵活处理的出口商品价格问题，由于报批层次过多，权限过于集中，往往不能及时批复，延误生产和出口，等等。
　　为了大力发展对外贸易，积极扩大出口，为国家大幅度增加外汇收入，促进社会主义现代化建设，急需对出口工业品作价中的几个问题，妥善地予以解决。现将解决的意见报告如下：
一、出口工业品国内作价应当掌握的总精神出口工业品国内作价的基本原则，仍然是以内销工业品的价格为基础，同质同价，优质优价，但必须充分考虑出口工业品的某些特点。出口工业品的国内作价，应当有利于调动工业部门和外贸部门的积极性，有利于提高出口商品的质量，增加花色品种，改进包装装潢，缩短交货日期，适合国际市场需要，把出口业务做活做好。工业部门和外贸部门，在出口工业品的作价上，都要加强全局观点，从国家整体利益出发，互助协作，密切配合，互相提供有关出口商品的产销情况、质量对比、生产成本、出口换汇等资料，共同为发展生产，扩大出口，多创外汇而努力。
　　二、关于工业利润多、出口亏损大的商品作价问题有些出厂价格高，工业利润大，生产有潜力，销路需扩大的工业品，经物价主管部门批准，可以适当降低出厂价格和市场销售价格。供应出口的出厂价格和供应内销的出厂价格同时降低，出口产品与内销产品仍然执行同质同价、按质论价的原则。有些产品，内销价格一时不宜降低，而出口有发展前途，外贸部门在合理经营的情况下，仍然出口亏损严重的，经有关部门协商同意，可以先降低供应出口的出厂价格，不降低供应内销的出厂价格，但不得因此而影响供应出口计划的完成。有些地区暂时不具备降低供应出口价格的，应当努力降低生产成本，限期赶上先进水平，在一定期间内，外贸部门必须继续按国家计划或者工贸双方签订的合同，收购这些地区为出口而生产的产品。
　　有些产品，工业利润不大，但税率较高，致使出厂价格高，出口亏损大。属于这种情况，可以由外贸部门或工业部门提出对出口部分减税免税的申请，分别报请财政部或省、自治区、直辖市人民政府批准后执行。
　　三、关于工业无利、微利或者亏损的出口商品作价问题有些工业品，国外市场适销，出口换汇率高，但国内出厂价格偏低，生产企业在正常生产、合理经营的情况下，只能保本、微利甚至发生亏损，而内销价格一时又不宜提高；或者内销价格基本合理，但供应出口的部分，由于小批量、多品种等特殊要求，影响工业企业的生产成本增高。
　　属于以上两种情况，经工业部门与外贸部门协商同意，对于供应出口的部分，可以按照生产企业有适当利润的原则，采取价外补贴或者适当提高供应出口价格的办法来解决，但不得因此而影响供应内销计划的完成。
　　四、专供出口的商品作价问题有些专门供应出口的产品和专厂、专车间生产的出口产品，以及用进口原料专料专用的出口产品，经外贸部门与工业部门协商同意，可以脱离与内销同类产品的比价，按照工业正常生产、合理经营情况下的成本，加一定的利润，制定出口产品的出厂价格。
　　五、以进养出商品的作价问题根据国务院一九七九年三月转发的《以进养出试行办法》，以进养出所需进口物资的国内人民币作价，原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种，只要国际市场好销，创汇率合算，经过批准，所需进口原辅料可以按进口成本加百分之三手续费作价。批准权限，使用中央外汇进口的，由外贸部审批；使用地方外汇进口的，由省、自治区、直辖市物价主管部门审批。这些进口物资的关税和工商统一税，除了国务院主管部门已经明确免征或减征的以外，均应按国家有关规定计征。有关部门、有关地方新提出的减免进口税收的申请，由外贸部与财政部根据有利于以进养出的精神及时审定。有些常年进口的原辅料，也可以根据以上原则，商定一个比较稳定的国内拨交价格。工业部门在上述原辅料价格的基础上，计算出口产品的生产成本和出厂价格。这类产品的工业利润，参照同类工业品的利润水平并考虑到出口盈亏情况，合理确定。如果进口原辅料一时供应不足，而改用部分国产原辅料，则国产原辅料与进口原辅料之间的差价，由外贸部门补给工业部门。
　　有些专供加工出口产品包装用的进口原材料，也可按照以上办法作价和报批。
　　六、部分国产原材料的作价问题有些国产原材料，由于考虑同类产品和有关产品的比价或者照顾各地的不同情况，出厂价格定得较高，致使以这些原材料加工的出口产品，生产成本与出厂价格均高，出口亏损较大，而其产品又为国际市场所需要。这类国产原材料，在出厂价格未作统一调整以前，生产成本较低、工业利润较大的地区，经外贸部门与工业部门协商同意，对用于生产出口产品的部分，可以按照生产企业有适当利润的原则，另订出厂价格。
　　七、关于调整价格的审批权限原来规定，供应出口的商品的价格，如果要低于或高于供应内销的同类商品价格，须一律报经国家物价总局批准。这样规定，对于供应出口与供应内销的商品，严格执行同质同价、按质论价的原则，避免增加地区之间的价格矛盾，是必要的。但是，随着出口品种日益增多，如果每种产品，都要报国家物价总局审批，难以及时处理，对生产和出口的安排有一定影响。
　　因此，今后经外贸部门与工业部门协商同意，需要按照本报告二至六条意见作价的出口商品，其报批手续可以按照通常的物价分级管理权限办理。即：属于国务院有关部门定价的产品，报国务院有关部门审批，主管部门对于部分品种，也可以授权地方物价主管部门审定；属于地方定价的产品，由省、市、自治区物价主管部门审定。地方审定的价格，应报国务院有关部门备案。需要调价的产品，在新的价格未下达前，仍应按原价执行；必要时，经供货部门与外贸部门协商同意，或者经地方物价主管部门确定，可暂按原价计算，待新的价格批准下达后，多退少补。
　　价格调整以后，应当尽量稳定一个时期，不要因为国际市场价格波动而一再变动国内供应出口的价格。
　　由于调整出口产品和原材料的价格，因而影响有关部门、地方和企业的成本和利润发生增减变化，中央和地方的计划部门和财政部门，在下达计划和进行考核时，应当考虑这些因素，妥善予以解决。
　　以上报告，如无不妥，请批转各有关部门和各省、市、自治区研究执行。（附英文）
　　CIRCULAR OF THE STATE COUNCIL ON ITS APPROVAL AND TRANSMISSION OFTHE REPORT SUBMITTED BY THE STATE ADMINISTRATION FOR COMMODITY PRICES，REQUESTING INSTRUCTIONS ON SEVERAL PROBLEMS CONCERNING THE FIXING OFPRICES OF INDUSTRIAL GOODS SUPPLIED FOR EXPORT
　　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）
　　CIRCULAR OF THE STATE COUNCIL ON ITS APPROVAL AND TRANSMISSION OF THE REPORT SUBMITTED BY THE STATE ADMINISTRATION FOR COMMODITY PRICES，REQUESTING INSTRUCTIONS ON SEVERAL PROBLEMS CONCERNING THE FIXING OF PRICES OF INDUSTRIAL GOODS SUPPLIED FOR EXPORT（August 21， 1979）
　　The State Council has given its consent to the "Report Requesting Instructions on Several Problems Concerning the Fixing of Prices of Industrial Goods Supplied for Export" submitted by the State Administration for Commodity Prices， and the Report is hereby transmitted to you for prompt study and implementation. REPORT REQUESTING INSTRUCTIONS ON SEVERAL PROBLEMS CONCERNING THE FIXING OF PRICES OF INDUSTRIAL GOODS SUPPLIED FOR EXPORT（Excerpts）
　　In November， 1965， the State Council promulgated Interim Provisions Concerning the Unified Measures for Fixing Prices of Industrial Goods Supplied for Exports. The implementation of these Provisions has played an active role in promoting the development of the production of export commodities， in strengthening the business accounting in the foreign trade department as well as in the supplier departments， and mutual assistance and cooperation between these departments， and in fulfilling the task of exportation set by the State. At present， judged by what has been achieved in recent years， the basic principles laid down in this document for fixing prices of export commodities supplied are still practicable， and these principles shall continue to be implemented. However， in recent years， some new problems have emerged with the development of foreign trade and with the increase in the exportation of industrial and mineral products. In order to develop foreign trade vigorously， to expand export actively， to generate foreign exchange earnings by a big margin for the State， and to promote socialist modernization， it is urgently necessary to find an appropriate solution to several problems concerning the fixing of prices of export industrial goods. The following are our recommendations on the solution to these problems：
　　I. The Guiding Principle for Fixing the Prices at Home of Export Industrial Goods The basic principle for fixing the home prices of export industrial goods should remain that of same price for goods of same quality， and high price for goods of high quality on the basis of prices of industrial goods for domestic sales. However， certain special characteristics of export industrial goods should also be taken into full consideration. The fixing of prices at home for export industrial goods should be conducive to bringing into play the initiative of the industrial departments and the foreign trade departments， to improving the quality of export commodities，to increasing the variety of designs and patterns， to upgrading the packaging and decoration， to speeding up delivery， to meeting the demands of the international market， and to enabling better and more flexible export business operations. The industrial departments and the foreign trade departments should， in dealing with the problem of fixing prices for export industrial goods， have a heightened sense of the whole， starting from the interests of the country as a whole， promote mutual assistance and coordination， work in harmony with one another， provide each other with data concerning the production and marketing of export commodities，the comparability in quality， production costs， exportation for earning foreign exchange， etc.， and work energetically towards the same goal of developing production， expanding export， and generating more foreign exchange earnings.
　　II. Price-Fixing Problems Relating to Commodities That Cause Big Export Losses Though High in Industrial Profits With respect to those industrial goods whose producer price is high，industrial profits are good， production potential is great， and sale has yet to be expanded， the producer price and market price may with the approval of the competent authorities for commodity prices， be reduced by an appropriate margin. If the producer price of goods for export and the producer price of goods for domestic sales are to be reduced at the same time， the principle of "same price for goods of same quality， and high price for goods of high quality" should apply to products for export and to those for domestic sales. For such products whose domestic sale price is not to be reduced for the time being and whose prospect for export is bright though their exportation still causes great losses in spite of the efforts made by the foreign trade departments in rational export business，their producer price for export may， with the consent of the department（s）
　　concerned after consultation， be reduced first without reducing their producer price for domestic sales， on the condition that the fulfillment of the export plan is not affected. With respect to some areas where it is not possible to reduce the producer price of goods for export， the enterprises concerned should strive to reduce their production costs， and to catch up with the advanced level within a prescribed time limit； and within a specific period of time， the relevant foreign trade departments must continue to purchase the produce manufactured in these areas for export， in accordance with the State plan or with the contracts signed by foreign trade departments with industrial departments. For such products with no big industrial profits but high tax rates， resulting thus in high producer price and large export losses， the relevant foreign trade department or industrial department may file an application for a reduction of， or exemption from， taxes； and the case（s） shall be submitted to the Ministry of Finance or to the people's governments of the provinces， autonomous regions， or municipalities directly under the Central Government for approval before execution.
　　III. Price-Fixing Problems Relating to Export Commodities That Yield Meagre or No Industrial Profits， or Cause Losses There are some industrial goods， which sell well on the international market， and earn high rates of foreign exchange， but whose producer price is too low； under normal circumstances and with rational management the enterprises concerned can only manage to have a break-even between costs and profits， or have just meagre profits， or， worse still， suffer losses；however， for the time being， it is inadvisable to raise the domestic selling price. There is still another case： the domestic selling price is basically reasonable； however， the special demands for the portion of goods for export such as small quantities but rich varieties， result in an increase in production costs. The two cases mentioned above may， with the consent reached through consultation between the interested industrial departments and foreign trade departments， be handled this way： with respect to the portion of goods for export， on the principle of allowing the producer enterprises to have a proper percentage of profits， the problem may be solved by the properly purchasing price of goods for export， on condition that the aforesaid readjustment does not hamper the fulfillment of the marketing plan on the domestic market. IV. The Price-Fixing Problem Concerning the Commodities Produced Exclusively for Export For those products manufactured exclusively for export， and those export products manufactured by designated factories or by designated workshops，as well as those export products manufactured from imported raw materials（the raw materials are imported for this special purpose only）， they may，with the consent reached through consultation between the interested foreign trade departments and industrial departments， be separated in price ratio from those similar goods for domestic sales， and their producer price shall be fixed in accordance with the production costs calculated under the conditions of normal industrial production and rational operation， plus a certain percentage of profits.
　　V. The Price-Fixing Problems Concerning the Products Manufactured under the System of "Promotion of Exports by Importation of New Technology and Equipment" In accordance with Trial Measures Concerning the Promotion of Exports by Importation of New Technology and Equipment， transmitted by the State Council in March， 1979， cases concerning the price-fixing in Renminbi at home for imported goods and materials needed for carrying out the system of "promotion of exports by importation of new technology and equipment" shall be handled， in principle， in accordance with the existing measures for fixing prices for imported goods. With respect to a few varieties of finished products， exported under the system of "promotion of exports by importation of new technology and equipment"， owing to the fact that the domestic appropriation price， the profit rate and the tax rate for the imported raw and auxiliary materials are too high， the foreign trade department that undertakes the exportation of the aforesaid finished products suffers a big export loss； so long as the aforesaid finished products sell well on the international market， and the rate of foreign exchange earnings is acceptable， the imported raw and auxiliary materials needed may， with approval， have their price fixed by adding a commission of 3% to the import cost. As regards the limits of powers for approval，cases concerning imports by using the foreign exchange of the Central Government， shall be examined and approved by the Ministry of Foreign Trade； cases concerning imports by using the foreign exchange of localities， shall be examined and approved by the competent pricing authorities of the provinces， autonomous regions， or municipalities directly under the Central Government. The Customs duties and consolidated industrial and commercial taxes on the aforesaid goods and materials may，with the exception of those which have been given preferential treatment of exemption or reduction according to the clear-cut decision made by the competent authorities under the State Council， be computed and levied in accordance with the pertinent provisions promulgated by the State. Any new applications filed by the departments and localities concerned for the reduction of， or exemption from， import duties， shall be examined and determined， in good time， by the Ministry of Foreign Trade and the Ministry of Finance in accordance with the principle of being conducive to the implementation of the system of "promotion of exports by importation of new technology and equipment". With respect to those raw and auxiliary materials which are imported regularly every year， relatively steady domestic appropriation prices may be fixed through consultation in accordance with the aforesaid principle. The industrial departments may，on the basis of the aforesaid prices fixed for the raw and auxiliary materials， calculate the production costs and the producer prices for export products. The industrial profits for products of this category shall be determined reasonably， in the light of the profit level of similar industrial products， and by considering the actual profits and losses in the operation of exportation. In the event that there is insufficient supply of imported raw and auxiliary materials and that home- produced raw and auxiliary materials have to be used， the Ministry of Foreign Trade shall make up the price differences between home-produced raw and auxiliary materials and imported raw and auxiliary materials for the industrial departments.
　　The prices of imported raw materials specially required for the production of packages for export products may also be fixed and approved in accordance with the measures mentioned above. VI. Price-Fixing Problems Concerning Some Home-Produced Raw Materials There are some home-produced raw materials whose producer price is fixed at a rather high rate because of the consideration for the price ratio between the aforesaid products and other products of the same category or other relevant products， and for the different conditions in different localities， resulting in the high production costs and high producer prices of the export products made from the aforesaid raw materials， and comparatively large export losses； however the said export products are in demand on the international market. In areas where the home-produced raw and processed materials mentioned above are produced at very low production costs before the unified re-adjustment of the producer prices and thus the industrial profits are relatively high， the portion of the aforesaid home-produced raw and processed materials to be used for the manufacture of export products may， with the approval agreed upon through consultation between the interested foreign trade departments and industrial departments， have their producer prices fixed separately in accordance with the principle that the producer enterprises shall have a proper percentage of profits.
　　VII. The Limits of Powers for Approval of the Readjustment of Prices According to the original provisions， cases concerning the readjustment of prices of export commodities to prices lower or higher than those of similar commodities for domestic sales， shall all be approved by the State Administration for Commodity Prices. Such provisions are necessary for carrying out strictly the principle of "same price for goods of same quality， and pricing on the basis of quality" as far as both the commodities for export and the commodities for domestic sales are concerned； they are also necessary for avoiding aggravating conflicts caused by price-fixing between different areas. However， with the daily increase in the varieties of commodities for export， it would be difficult for the State Administration for Commodity Prices to handle， in good time，all pricing cases if every product is to be reported to it for examination and approval， and this situation may affect to a certain extent the arrangements for production and exports. Therefore， from now on， cases concerning the fixing of prices for export commodities in accordance with the measures mentioned in recommendations II through VI of this Report shall， with the consent reached through consultation between the interested foreign trade departments and industrial departments， be submitted to， and handled by， the competent authorities concerned in accordance with the limits of powers for the administration of prices at different levels， namely， products whose prices are to be fixed by the departments concerned under the State Council， shall be reported to，examined and approved by the departments concerned under the State Council which may， however， authorize the local competent authorities for the administration of commodity prices， to examine and approve the prices of part of varieties of export goods； products the prices of which are to be fixed by the local authorities shall be reported to the competent authorities for the administration of commodity prices of the provinces，municipalities directly under the Central Government， and autonomous regions for examination and approval. Commodity prices to be fixed by the local competent authorities shall be reported to the departments concerned under the State Council for the record. With respect to those products whose prices need to be adjusted， the original prices shall be adhered to in business transactions； before the new prices are notified to the departments concerned at the lower levels， or， when necessary， business transactions may， with the consent reached through consultation between the interested supplying departments and foreign trade departments， or with the confirmation by the local competent authorities for the administration of commodity prices， be calculated on the basis of the original prices and， after the new prices have been approved and notified to the departments concerned at the lower levels， refund for any overpayment or collect a supplementary payment for any deficiency. After prices have been adjusted， it is necessary to stabilize them for a period of time； it is inadvisable to change the prices of commodities for export frequently because of price fluctuations on the international market.
　　With respect to the changes， in terms of increases or decreases， in the production costs and profits of the departments， the localities and enterprises concerned， as a result of the adjustment of prices of export commodities and raw and processed materials， the Central and local planning departments and financial departments shall， when transmitting plans to， or examining the performance of the departments at the lower levels， take into consideration the aforesaid factors， and find ways to solve the problems properly. If nothing is deemed inappropriate in the Report， it is requested that the Report be approved and transmitted to all the departments concerned and to the provinces， municipalities directly under the Central Government， and autonomous regions for study and implementation.
　　 1979年8月21日