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。
进口影片管理办法(附英文)
国务院
进口影片管理办法(附英文)
1981年10月13日，国务院
第一条 为了加强对进口影片的管理，根据一九八0年四月十四日中共中央、国务院、中央军委《关于制止滥放内部参考影片的通知》精神，特制订本办法．
第二条 凡属从外国及港澳地区进口发行影片或试映拷贝（包括35毫米、16亳米、超8亳米、影片录相带和影片视盘等，以下统称影片）的业务，统由中国电影发行放映公司（以下简称中影公司）经营管理．
影片进口时，由海关凭中影公司填报的进口货物报关单核查放行．属于在全国发行的商业性影片，应在进口时办理纳税手续；属于非商业性影片，应予免税；属于非商业性影片，进口后经过批准在全国发行的，由中影公司按章向北京海关办理补税手续．
第三条 中国电影资料馆进口的资料影片（包括中国电影资 料馆与外国电影资料馆互相选购、交换、赠送或通过其他途径购作资料的影片），属于非商业性影片，海关凭该馆填报的进口货物报关单核查免税放行．
进口的资料影片，如经批准，需向全国发行的，由中影公司按章向北京海关办理补税手续．
第四条 科学技术、工业、农业、教育、卫生、新闻、外贸、外事 等单位，因业务需要进口的专业性纪录、科教影片，属于国务院系统的单位进口的，由国务院各部委（总局）审批；属于地方单位进口的，由省、自治区、直辖市人民政府审批．
影片进口时，海关凭有关部委（总局）或省、自治区、直辖市人民政府的批准文件和申请单位填报的进口货物报关单一式三份核查免税放行，并将盖有海关印章的报关单一份转送文化部电影事业管理局备案．
第五条 外国、港澳地区及台湾省的团体或个人运进给机关、团体、学校等单位的故事片，凡属国务院系统的单位接受的，须经文化部电影事业管理局审批；属地方单位接受的，须经省、自治区、直辖市文化局（电影局）审批，并抄送文化部电影事业管理局备案．
影片进口时，海关凭接受单位填报的进口货物报关单和批准文件核查免税放行．
接受单位应当将接收的影片交中国电影资料馆统一保管．如因业务上特殊需要，接受单位可以凭上级主管部门的批准文件向该馆提取，供有关人员参考借鉴，但不准外借，不准招待映出，不准拿到社会上公开放映．借鉴后仍送回中国电影资料馆保管．
进口的故事影片，如经批准在全国发行的，应由中影公司向海关办理补税手续．
第六条 对外国人和华侨、港澳及台湾省同胞等邮寄或者入境随身携带属于赠给我国个人作为业务参考的科教影片，海关应准许进口，并凭接受影片的个人填报的进口货物报关单及其所在单位的证明信件核查免税放行．属于赠给我国个人的故事影片，一般地不准进口，海关予以退运．
如遇特殊情况，由文化部和海关总署研究处理．
对外国驻华使（领）馆人员、外国工商企业派来我国的常驻人员（包括外国常驻记者）和应聘来华工作的外国专家（包括文教、经济、科技专家）携带（或者从国外邮寄给他们）的影片，按海关现行有关规定办理．影片进口后应由有关部门严格控制，只限他们在内部放映；我方单位或个人不许借映．
第七条 除香港长城、凤凰、新联三公司回内地拍片，由国务院港澳办公室同有关地区和有关单位直接联系外，凡属中外或我与港澳地区及台湾省的合作制片业务，统由中国电影合作制片公司管理．合拍影片的进口，由中国电影合作制片公司向海关办理进口报关手续；其中批准在全国发行的，则由中影公司按章向北京海关办理补税手续．
第八条 对违反规定进口的或走私进口的影片，海关按有关 规定处理；对没收的影片，凡有保留参考价值的可转送文化部电影事业管理局交中国电影资料馆保存．
第九条 本办法自发布之日起施行．
MEASURES FOR CONTROL OVER IMPORTED FILMS
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)
MEASURES FOR CONTROL OVER IMPORTED FILMS
(Approved by the State Council on October 13, 1981 and promulgated
by the Ministry of Culture and the General Administration of Customs)
Article 1
These Measures are formulated for tighter control over imported films in
accordance with the spirit of the Circular Concerning Checking the
Excessive Showing of Films for Restricted Information Only, which was
issued by the State Council of the People's Republic of China and the
Central Military Commission of the People's Republic of China on April 14,
1980.
Article 2
The business of importing and releasing films or copies for preview
(including 35-mm, 16-mm and extra-8-mm films, films on video-tapes and
films on videodiscs, which are hereinafter generally referred to as
"films") from foreign countries and the regions of Hong Kong and Macao
shall be exclusively handled and controlled by the China National Films
Release and Projection Corporation (hereinafter referred to as "the China
Films Corporation").
With respect to the import of a film, the Customs shall, on the strength
of the Customs Declaration Form for Imported Goods duly completed and
presented by the China Films Corporation, effect inspection and grant
clearance. With respect to films to be released nationwide for commercial
purposes, formalities to pay Customs duties shall be fulfilled at the time
of the import thereof. Films to be imported for noncommercial purposes
shall be exempted from Customs duties. If, upon approval, films imported
for noncommercial purposes are to be released nationwide after the import
thereof, the China Films Corporation shall, in accordance with the
relevant regulations, fulfil the formalities with the Beijing Customs for
retroactive payment of Customs duties.
Article 3
With respect to data films imported by the China Cinematheque (including
films selected and purchased from each other by, or exchanged between, or
given to each other as presents by the China Cinematheque and foreign
cinematheques and films purchased through other channels as data), if they
are imported for noncommercial purposes, the Customs shall, on the
strength of the Customs Declaration Form for Imported Goods duly completed
and presented by the China Cinematheque, effect inspection and grant
clearance without levying duties.
If, upon approval, imported data films need to be released nationwide, the
China Films Corporation shall, in accordance with the relevant
regulations, fulfil the formalities with the Beijing Customs for
retroactive payment of Customs duties.
Article 4
With respect to specialized documentaries and science and educational
films imported by units of science and technology, industry, agriculture,
education, public health, journalism, foreign trade and foreign affairs to
meet the needs in their business or professional work, if the importing
units are affiliated to departments under the State Council, the import
shall be subject to the examination and approval of the respective
ministries or commissions (or bureaus) under the State Council. If the
importing units are local ones, the import shall be subject to the
examination and approval of the people's governments of the provinces,
autonomous regions or municipalities directly under the Central
Government. At the time of the import of these films, the Customs shall,
on the strength of the documents of approval issued by the ministries or
commissions (or bureaus) concerned under the State Council or by the
people's governments of the provinces, autonomous regions or
municipalities directly under the Central Government and of the Customs
Declaration Forms for Imported Goods duly completed and presented in
triplicate by the applying units, effect inspection and grant clearance
without levying duties and shall dispatch one copy of the said Forms
affixed with the Customs official seal to the Cinema Administrative Bureau
of the Ministry of Culture for the record.
Article 5
With respect to feature films presented to mainland institutions,
organizations, schools and other units by foreign organizations or
individuals or by those in the regions of Hong Kong and Macao or in Taiwan
Province, if the recipient units are affiliated to departments under the
State Council, the acceptance shall be subject to the examination and
approval of the Cinema Administrative Bureau of the Ministry of Culture.
If the recipient units are local ones, the acceptance shall be subject to
the examination and approval of the cultural bureaus (or cinema bureaus)
of the provinces, autonomous regions or municipalities directly under the
Central Government and shall be reported in writing to the Cinema
Administrative Bureau of the Ministry of Culture for the record. At the
time of the import of these films, the Customs shall, on the strength of
the Customs Declaration Forms for Imported Goods duly completed and
presented by the recipient units and of the relevant documents of
approval, effect inspection and grant clearance without levying duties.
The recipient units shall hand the said films over to the China
Cinematheque for unified custody. If the films have to be used to meet the
special business or professional needs, the recipient units may, on the
strength of the documents of approval issued by the higher competent
authorities, pick them up for the reference of the personnel concerned but
may not lend them out, or show them for entertainment purposes or show
them to the public. Upon completion of the reference, the films shall be
sent back to the custody of the China Cinematheque.
If, upon approval, imported feature films are to be released nationwide,
the China Films Corporation shall fulfil the formalities with the Customs
for retroactive payment of Customs duties.
Article 6
With respect to science and educational films that are sent by post by
foreigners, overseas Chinese and compatriots in Hong Kong, Macao and
Taiwan Province or carried in person by them when they enter China's
mainland to be given to individuals in China as presents for use as
reference materials, the Customs shall permit their import and shall, on
the strength of the Customs Declaration Forms for Imported Goods duly
completed and presented by the individuals that are to accept the films
and of the letters of certification issued by the units where the said
individuals belong, effect inspection and grant clearance without levying
duties. With respect to feature films given to individuals in China as
presents, the Customs shall in general not permit their import and shall
send them back. Under special circumstances, the Ministry of Culture and
the General Administration of Customs shall study and dispose of them.
With respect to films that are carried in person by personnel of foreign
embassies (or consulates) in China, resident personnel in China sent by
foreign industrial and commercial enterprises (including resident foreign
correspondents) and foreign experts (including experts in culture and
education, economy, and science and technology) who have been recruited to
work in China (or that are sent to them by post from abroad), the Customs
shall handle them in accordance with the existing relevant provisions.
These films shall, after their import, be placed under the strict control
of the departments concerned and shall be shown only by the aforesaid
foreigners among themselves. Chinese units or individuals are not
permitted to borrow these films for projection.
Article 7
Business activities with respect to the joint production of films by China
and foreign countries and the joint production of films by China's
mainland and the regions of Hong Kong and Macao or by the mainland and
Taiwan Province shall all be subject to the administration of the China
Films Joint Production Corporation, with the exception of the business
activities of the three Hong Kong films companies of the Great Wall, the
Phoenix and the Sunlin when they come back to shoot films on the mainland,
where the Office of Hong Kong & Macao Affairs under the State Council
shall directly approach the regions and units concerned for matters in
this respect. With respect to the import of the films jointly produced,
the China Films Joint Production Corporation shall fulfil the formalities
of import Customs declaration with the Customs. If, among these films,
there are some that are to be released nationwide, the China Films
Corporation shall, in accordance with the relevant regulations, fulfil the
formalities with the Beijing Customs for retroactive payment of Customs
duties.
Article 8
Films that are imported in violation of the relevant provisions or
smuggled in shall be dealt with by the Customs in accordance with the
relevant provisions. Those among the confiscated films that are worth
keeping because of their value for reference may be passed on to the
Cinema Administrative Bureau under the Ministry of Culture, which shall
hand them over to the China Cinematheque for preservation.
Article 9
These Measures shall go into effect as of the date of promulgation.
