为了实现新时期的总任务，把工作的着重点转移到社会主义现代化建设上来，对外贸易要有一个大的发展。要引进新技术，进口成套设备，必须大量地增加出口。各有关部门和各地区，要千方百计地发展出口商品生产，在充分挖掘国内出口货源潜力的同时，积极利用国外原材料和技术，发挥国内生产能力，大力发展以进养出业务，把出口贸易做大做活，增加外汇收入，增强国家的外汇支付能力。
一、以进养出的范围：
（一）进料加工，包括进口全部原材料或主要原材料，加工成品出口；
（二）进口主件或配件，加工装配产品出口，如进口船用主机或船用仪器装配船舶出口；
（三）以国产原材料为主，进口辅助材料，加工成品出口；
（四）进口饲料、肥料、种子、种畜等，养殖、种植农副土特畜产品出口，以及用进口商品，调换国内农副土特产品出口。
二、现在由国内供应出口商品用的原料、材料和辅料，要按现行物资供应渠道继续保证供应，不得减少或中断，凡国内能增加供应的，应减少进口或不进口。实行以进养出后，各部门、各地区现在供应出口的商品，应随着生产的发展，保持出口的正常增长。
三、以进养出的商品，应当是国际市场适销，创汇率合算，产品质量符合出口要求，国内有生产能力，燃料、电力供应有保证。
四、以进养出需要的外汇，纳入国家进口用汇计划，由外贸部统一掌握使用。具体业务主要由各进出口总公司负责组织进行。各省、自治区、直辖市外贸局对以进养出外汇的使用和业务执行情况要进行监督检查。以进养出的商品需要使用银行外汇贷款时，按短期外汇贷款办法办理。对国外商人来料加工的原材料、辅料和其它物资，不论是否互开信用证，只要实际不用外汇支付的，均不应算作以进养出。
五、以进养出的商品，经外贸部门同有关地区或部门协商，纳入国家生产计划和外贸计划，并逐步实行计划单列，材料直拨，定点生产，以销定产。在保证完成国家计划的前提下，如生产尚有潜力，国外有销路，能及时出口的产品，可在计划外增加安排以进养出，由省、自治区、直辖市外贸局负责组织进行，所需外汇由外贸部专门拨给。
六、以进养出的进口物资和出口产品，不参加国内的平衡分配，逐步做到进口物资由外贸公司直拨生产单位，产品由生产单位直供外贸公司收购出口。
七、以进养出的产品，要择优安排生产。工业品要选择条件比较好的工厂定点生产。农副土特产品要因地制宜划片生产。定点和划片都要相对稳定。
八、根据军民结合、平战结合的原则，要积极发挥军工企业的生产潜力，发展以进养出商品的生产。军工企业生产供应出口产品的价格，要与民用企业的出口产品实行同质同价。
九、以进养出的工业品，外贸公司同生产或供货单位，应签订经济合同或协议，规定各自承担的义务。任何一方不按合同或协议执行而造成的损失，要承担经济赔偿的责任。
十、以进养出的农副土特畜产品，在安排进口饲料、肥料、种子、种畜等的同时，外贸公司同生产或供货单位，应商定增加供应出口商品的品种、数量、规格质量和交货时间。
十一、以进养出的工业品，外贸公司同生产或供货单位，要商定供应出口产品的合格率，原材料、辅料的消耗定额和交货时间。对于产品合格率低，质量没有保证，原材料消耗多，生产成本高的生产企业，不要安排以进养出。
十二、以进养出商品的创汇，要逐项进行核算，出口成品创汇率一般应掌握在百分之三十至五十以上。生产技术工艺比较复杂的产品，创汇率要高一些；生产技术工艺比较简单的产品，创汇率可低一些，但最低不得少于百分之三十。
十三、承担以进养出的生产企业（包括国营农场），要努力做到按时、按质、按量完成生产和供货任务。由于生产某些批量小、花色品种复杂、交货期短的出口产品，如果影响企业的正常利润，经外贸部门和有关部门商定，可由外贸公司给予必要的价外补贴。
十四、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，可采用外贸部门代理进口只收手续费，或免征关税、工商税的办法处理。生产、供货单位供应出口的产品，应按外贸进口原辅料实际拨交的价格计算成本。
十五、以进养出商品的外汇留成按国家统一规定的留成办法办理。
各地区、各有关部门及外贸公司、生产企业单位对以进养出的业务活动，要建立专项登记和统计，加强经济核算，保证有关业务凭证、原始记录的完整。
十六、进行以进养出的生产或供货单位，经营好、创汇多，工资、奖金和福利可以多给一些。粗制滥造、克扣进口物资和私分产品的，要追究责任，严肃处理。
十七、对以进养出的生产或供货单位，外货公司应随时提供国外先进产品的样本、样品和技术资料，吸收生产或供货单位的人员参加对外谈判，有计划地组织出国考察和邀请外商进行技术交流。
十八、对以进养出的工作，各地区、各有关部门要加强领导，积极组织进行，并解决生产、供货中存在的问题。生产、供货部门和外贸部门要及时总结经验，推动这项工作不断发展。
　　TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION
　　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 "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）
　　TRIAL MEASURES CONCERNING THE PROMOTION OF EXPORTS BY IMPORTATION（Approved and promulgated by the State Council on March 26， 1979）
　　In order to carry out the general task of the new period and to shift the focus of the work on to the track of socialist modernization， foreign trade should be greatly expanded and developed. Exports must be greatly increased for the purpose of introducing new technology and importing equipment in complete sets. All departments concerned and all regions should try their best and use every possible means to develop the production of export commodities； while tapping fully the domestic potentials for increasing the sources of export commodities， raw materials and technology from abroad should be utilized fully so as to bring into full play the domestic production capacity， to devote major efforts to the promotion of exports by importation and to expand export trade extensively and in a flexible way， thus increasing foreign exchange earnings， and strengthening the country's paying capability in foreign exchange. 1. The scope of promoting exports through importation：（1） to import materials for processing， including the importation of all raw and semifinished materials or key raw and semifinished materials， and to process them into finished products for export；（2） to import main component parts or fittings， and to process and assemble them into finished products for export； for example， to import ships' main engines or instruments for assembling vessels for export；（3） to mainly use home-produced raw and semifinished materials， and import auxiliary materials， then to process them into finished products for export； and （4） to import animal feeds， fertilizers， seeds， and breeding stocks， and to use them in growing and breeding occupations， then to use the animal， farm， and side-line products and local specialties for export；or to exchange imported commodities for home-produced farm and side-line products and local specialties， and to use them for export. 2. With respect to the raw， semifinished and auxiliary materials now supplied domestically for the production of export commodities， such supplies shall be guaranteed through the current supplying channel of materials and shall not be reduced or cut； the materials which can be supplied domestically shall not be imported or their importation shall be reduced. After the implementation of the policy of promoting exports by imports， various departments and areas， which are at present supplying commodities for export， shall maintain a normal increase in export with the development of production. 3. The commodities manufactured under the policy of promoting exports by importation， shall be marketable on the international market；profitable in earning foreign exchange； up to the quality standards for export； and can be manufactured domestically with a guarantee for the supply of fuels and power. 4. The amount of foreign exchange needed for carrying out the policy of promoting exports by importation shall be included in the state plan for the allocation of foreign exchange for imports， which shall be executed solely by the Ministry of Foreign Trade. The specific business operations shall be organized by the head offices of various national import and export corporations. The bureaus of foreign trade of various provinces，autonomous regions and municipalities directly under the Central Government shall be responsible for supervising and examining the use of foreign exchange for promoting exports by importation and the situation of business operations. Where bank loans in foreign exchange are needed for commodities for promoting exports by importation， the case shall be handled in accordance with the measures for granting short-term foreign exchange loans. With respect to the raw and semifinished materials，auxiliary materials and other materials supplied by businessmen abroad for processing on the basis of materials supplied， no matter letters of credit are mutually opened or not， so long as the payment is not actually effected in foreign exchange， the aforesaid materials shall not be counted as the materials used for promoting exports by importation. 5. The commodities for promoting exports by importation shall， after consultation made by the foreign trade departments with the relevant regions or departments， be included in the state plans for production and for foreign trade， and the following principles shall be implemented step by step； separate plans； direct allocation of materials； production at designated units and production quota fixed according to sales conditions. On the condition that the fulfillment of the state plan is guaranteed， if there still exist production potentials and products marketable on the international market can be timely exported， then arrangements may be made for extra exports for promoting exports by importation beyond the plans，and the foreign trade bureaus of provinces， autonomous regions， or municipalities directly under the Central Government shall be responsible for organizing this matter； the foreign exchange needed for the production shall be allotted specially by the Ministry of Foreign Trade. 6. The materials imported， and the products exported for promoting exports by importation， shall not be included in the domestic scheme for balanced distribution； imported materials shall， step by step， be allocated directly by foreign trade companies to production units， and the products shall be supplied directly by the production units to foreign trade companies which shall purchase the products for export. 7. The production of products for promoting exports by importation shall be arranged on the basis of good quality. For the manufacture of industrial commodities， only factories with better production conditions shall be designated specially for the said purpose. With respect to farm and side-line products and local specialities， the production shall be developed in the light of local conditions with tracts of land assigned for the purpose. The aforesaid designation of factories and division of arable land shall remain relatively stable. 8. In accordance with the principle of "integration of military production and civil production" and "integration of production in peacetime and that in wartime"， it is imperative to tap the productive potentials of the military industrial enterprises， and to made full use of these military industrial enterprises in promoting the production of export commodities for promoting exports by importation. The prices of export commodities manufactured by the military industrial enterprises shall be fixed according to the principle of "same quality， same price" as the export commodities manufactured by civil enterprises. 9. With respect to industrial commodities for promoting exports by importation， the foreign trade company and the production or supplying unit shall conclude and sign an economic contract or agreement， in which are stipulated their respective obligations. In the event that either of the two parties fails to execute the said contract or agreement， which consequently has given rise to economic losses， the violator shall be liable for compensating for the economic losses. 10. With respect to the farm and side-line products， livestock products and local specialties for promoting exports by importation， while arrangements are being made for the importation of animal feeds，fertilizers， seeds and breeding stocks， the foreign trade company and the production or supplying unit shall reach an agreement through consultation concerning the increase of varieties and quantity， the specifications and quality of the commodities they supply for export， as well as the time for delivery. 11. With respect to the industrial products for promoting exports by importation， the foreign trade company and the production or supplying unit shall reach an agreement through consultation concerning the rate of quality products for export， the rating for the consumption of raw，semifinished， and auxiliary materials， and the time for delivery. Those production enterprises， whose rate of quality products for export is low， thus unable to guarantee the quality of their products， and whose consumption of raw and semifinished materials and production costs are high， are not eligible to be engaged in "promoting exports by importation". 12. With respect to the earnings of foreign exchange from commodities for promoting exports by importation， business accounting shall be carried out item by item， and the rate of foreign exchange earnings from exporting finished goods should generally be controlled at the rate from 30% to 50% or higher. The rate of foreign exchange earnings from products that call for more sophisticated production technology shall be higher， while the rate of foreign exchange earnings from products that are turned out with simpler production technology shall be lower， but it shall not be lower than 30%. 13. Production enterprises （including state-run farms） that engage in promoting exports by importation shall try their best to fulfil their production tasks on time with the required quality and quantity and deliver their goods on schedule. In the event that a production enterprise undertakes the task of manufacturing a particular item of export product in small quantity， with complicated designs and varieties and a very short time limit for delivery， and consequently suffers a loss in its normal profit earnings， the foreign trade company shall make compensation for this by giving the production enterprise a necessary subsidy not included in the calculated purchasing prices after the foreign trade department and the relevant departments have reached an agreement through consultation. 14. The making of prices in Renminbi within the country for the imported goods and materials needed for promoting exports by importation shall， in principle， be handled in accordance with the current measures for making prices for imported goods. With respect to a few varieties of export goods included in promoting exports by importation， which， as a consequence of the high domestic appropriation prices of imported raw and auxiliary materials or the high profit and tax rates， give rise to great losses in exporting such finished goods， so long as the aforesaid varieties of goods sell well on the international market and the rate of earnings in foreign exchange is acceptable， they may， with approval， be imported through agency by the foreign trade department and only service fees shall be charged or Customs duty/consolidated industrial and commercial tax be exempted from. The products supplied by production or supplying units for export shall calculate the production costs in accordance with the actual appropriation price of the said raw and auxiliary materials imported through the foreign trade channel. 15. With respect to the retention quota of foreign exchange earnings from the commodities for promoting exports by importation， the case shall be handled in accordance with the retention measures prescribed uniformly by the State. With respect to the business activities carried out for promoting exports by importation， all regions and areas， all departments concerned， as well as foreign trade companies and production enterprises，shall set up special register and compile statistics for the said business activities， strengthen the cost check-up and accounting， and guarantee the completeness of all business vouchers and original records. 16. With respect to those production or supplying units engaged in promoting exports by importation， which maintain better business performance and higher foreign exchange earnings， higher pay， more bonuses and welfare allowances may be allowed. As to those production or supplying units which turn out poor quality products， embezzle imported goods and materials， and plot to share among themselves the products， an investigation shall be made into their illegal acts， and their cases shall be dealt with seriously. 17. To the production or supplying units engaged in promoting exports by importation， the foreign trade companies should， at any time， provide the aforesaid production or supplying units with specimens and samples of foreign advanced products as well as relevant technical data， invite the personnel from the production or supplying units to participate in business talks with foreign companies or businessmen， organize， according to plan， study groups to carry out investigations abroad， and invite foreign businessmen for technical exchange. 18. All regions and areas， and all departments concerned， should strengthen the leadership of the work concerning the production of export commodities for promoting exports by importation， enthusiastically organize the implementation， and solve the problems arising in production and supply of goods. The production and supplying units and foreign trade departments should sum up， in good time， their experience so as to push forward the steady development of this work.