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中国保险监督管理委员会


中华人民共和国外资保险公司管理条例实施细则(英文版)


Detailed Rules for Implementation of Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies

Article 1
These Rules are formulated in accordance with the Insurance Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Administration of Foreign-funded Insurance Companies (hereinafter referred to as “the Regulations”).

Article 2
A foreign insurance company under the Regulations refers to an insurance company registered and conducting insurance business outside the territory of China.

Article 3
The proportion of foreign equity in an insurance company incorporated within the territory of China by a foreign insurance company with a Chinese company or enterprise that conducts life insurance business (hereinafter referred to as “joint-equity life insurance company”) shall be no more than 50% of the total equity of the company.

The shares of a joint-equity life insurance company directly or indirectly held by a foreign insurance company shall not exceed the limit of proportion as stipulated in the preceding paragraph.

Article 4
For a foreign-funded insurance company established within the territory of China before the Regulations became effective with registered capital or working capital of less than RMB 200 million or an equivalent amount in a freely convertible currency, its registered capital or working capital shall be fully paid within 2 years after these Rules become effective. For those who fail to fully pay the registered capital or working capital, China Insurance Regulatory Commission shall not grant approval to their application for operation of new business.

Article 5
The registered capital or working capital of a foreign-funded insurance company shall be the actually paid-up currency.

Article 6
After establishing a branch, the foreign insurance company shall not withdraw the working capital in any form.

Article 7
The period of operation of insurance business being more than 30 years, which is mentioned in Item 1 of Article 8 of the Regulations, means that the foreign insurance company shall have continuously been running insurance business for more than 30 years, and the foreign insurance company’s acquisition of another institution or merger with another institution to establish a new insurance company, shall not affect the calculation of the business operation period.

The business operation period of a subsidiary of a foreign insurance company shall start from the date of establishment of the subsidiary.

Article 8
The representative office mentioned in Item 2 of Article 8 of the Regulations refers to the following representative offices approved by China Insurance Regulatory Commission (hereinafter referred to as “CIRC”):

(1) The representative office established by a foreign insurance company;
(2) The representative office established by a group to which a foreign insurance company belongs.

Article 9
The representative office established by a foreign insurance company or its group to which the insurance company belongs is only applicable to application for establishing one foreign-funded insurance company.

Article 10
The end of the year prior to the application for the establishment mentioned in Item 3 of Article 8 of the Regulations refers to the end of the previous fiscal year before the date of application.

Article 11
The other prudential requirements mentioned in Item 7 of Article 8 of the Regulations shall at least include the following requirements:

(1) Reasonable structure for corporate governance;
(2) Stable and sound risk control system;
(3) Sound internal control system;
(4) Effective Management Information System;
(5) Good operating performance without records of serious violation of laws and regulations.

Article 12
Where the applicant fails to provide the business license (duplicate) as stipulated in Item 2 of Article 9 of the Regulations, the applicant may provide a valid copy of the business license or a written certificate issued by the relevant authority evidencing the applicant’s eligibility to conduct insurance business.

Article 13
The certificate mentioned in Item 2 of Article 9 of the Regulations, which is issued by the relevant authority of the country or region where the foreign applicant is located to evidence the applicant’s solvency, shall include one of the following contents:

(1) Certifying that the applicant complies with the regulatory requirements of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate;
(2) Certifying that the applicant has no record of incompliance with the standard of the country or region on solvency in the previous fiscal year as of the date when the relevant authority issues the certificate.

Article 14
The Letter of Comments issued by the relevant authority of the country or region where the foreign applicant is located concerning the applicant’s application, which is mentioned in Item 2 of Article 9 of the Regulations, shall include the following contents:

(1) Whether the application for the establishment of an insurance institution in China complies with the laws and rules of the applicant’s country or region;
(2) Whether the authority approves the applicant’s application;
(3) The record of the punishment imposed on the applicant in the last three years prior to the date of issuance of the Letter of Comments by the relevant authority;

Article 15
The annual report mentioned in Item 3 of Article 9 of the Regulations shall include the Balance Sheets, Statements of Profit and Loss, and Cash Flow Statements of the applicant in the last three fiscal years prior to the date of application.

The annual report mentioned in the preceding paragraph shall be attached with the auditor’s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located.

Article 16
Except otherwise specified by the laws or administrative regulations or approved by the State Council, the Chinese applicant mentioned in Item 4 of Article 9 of the Regulations shall satisfy the following requirements:

(1) The companies or enterprises with the capacity of legal person registered at the administration department of industry and commerce, excluding commercial banks, securities organizations and the foreign-funded enterprises specified in the Law of the People’s Republic of China on Foreign-funded Enterprises;
(2) Being approved by the administrative authority of the enterprise or its shareholders’ meeting;
(3) Good operating performance and in the previous fiscal year as of the application date being profitable;
(4) Making the investment with self-owned capital from legitimate sources.

Article 17
The relevant documents to be submitted by a Chinese applicant for the establishment of a joint-equity insurance company shall include business license (duplicate), articles of association, business structure, operation history, annual report and punishment record for the last three years.

Article 18
The person in charge of the preparation of a foreign-funded insurance company shall satisfy the following requirements:

(1) Academic degree above junior college level;
(2) Insurance or related work experience for over 2 years;
(3) No illegal and criminal record.

Article 19
Where an applicant applies for the extension of the preparation period according to the provisions specified in Article 11 of the Regulations, he shall, within 1 month before expiration of the original preparation period, submit a written application to CIRC and explain the reason.

Article 20
The preparation report mentioned in Item 1 of Article 11 of the Regulations shall summarize all the issues stated in other paragraphs under this article.

Article 21
The statutory capital verification organization mentioned in Item 4 of Article 11 of the Regulations refers to an accounting firm complying with the requirements of CIRC.

Article 22
The capital verification certificate mentioned in Item 4 of Article 11 of the Regulations shall include the following contents:

(1) A Capital Verification Report issued by a statutory capital verification organization;
(2) A copy of the original bank receipt voucher evidencing payment of the registered capital or working capital.

Article 23
The main person-in-charge mentioned in Item 5 of Article 11 of the Regulations refers to the general manager of the proposed branch of a foreign insurance company.

The letter of attorney issued to the person to be appointed as the main person-in-charge of the proposed branch of the foreign insurance company, refers to the letter of attorney issued to the person to be appointed as the general manager of the proposed branch of the foreign insurance company, which is signed by the Chairman of the Board of Directors or General Manager of the foreign insurance company.

The letter of attorney shall explicitly specify the scope of authorization granted to the authorized person.

Article 24
The senior managerial personnel of the proposed company mentioned in Item 6 of Article 11 of the Regulations shall have the qualifications specified by CIRC.

The senior managerial personnel of the branch of a foreign insurance company shall have the qualifications equal to those required for the counterparts in the headquarters of an insurance company.

Article 25
The materials regarding business place of the proposed company mentioned in Item 9 of Article 11 of the Regulations refers to the supporting documents evidencing the ownership or use-right of the business place.

The materials concerning other facilities related to the business mentioned in Item 9 of Article 11 of the Regulations shall include at least information about configuration of computer facilities, network construction and information management system.

Article 26
The following documents or materials to be provided by a foreign insurance company for an application for the establishment of a foreign-funded insurance company according to the requirements specified in the Regulations and these Rules, shall be notarized by a public notary legally established in the local country or region, or verified by the embassy or consulate of China in that country:

(1) The business license (duplicate) or valid copy of the business license;
(2) A letter of attorney issued to the proposed person-in-charge of the branch of a foreign insurance company;
(3) A letter of guarantee of a foreign insurance company to undertake the obligations of tax and duties payment and debts repayment on behalf of its branch in China.

Article 27
A foreign-funded insurance company may apply for establishing branches as needed according to business development.

The branch of a foreign insurance company can only conduct business within the territory of the province, autonomous region or municipality where the branch is located. Where the joint-equity insurance company or wholly-owned insurance company is prepared to conduct business in any other province, autonomous region or municipality outside its locality, it shall establish a branch in the place concerned.

A foreign insurance company may, according to actual circumstances, apply for establishing a central sub-branch or sub-branch, operating office or marketing service office. The establishment and management of marketing service offices shall be subject to other applicable regulations of CIRC, if any.

Article 28
Where a joint-equity or wholly-owned insurance company which has been established with a minimum registered capital of RMB200 million, applies for the first time for the establishment of a branch in every other province, autonomous region, or municipality outside its locality, it shall increase the registered capital by no less than RMB20 million.

By the time of applying for the establishment of a branch, if the registered capital of a joint-equity or wholly-owned insurance company has reached the amount as stipulated in the preceding paragraph, the company will no longer be required to increase its registered capital.

Where the registered capital of a joint-equity or wholly-owned insurance company has reached RMB500 million and where the solvency of the company is adequate, no increase of registered capital is required when the company applies for the establishment of a branch.

Article 29
A foreign-funded insurance company that applies for the establishment of a branch shall satisfy the following requirements:

(1) Its solvency margin shall comply with relevant regulations specified by CIRC.
(2) Its internal control system is sound and there is no record of punishment; where the operating period exceeds 2 years, there is no record of punishment in the most recent 2 years;
(3) It has senior managerial personnel of the branch with the relevant qualifications specified by CIRC.

Article 30
A foreign-funded insurance company that applies for the establishment of a branch shall submit an application to CIRC and provide the following documents in triplicate:

(1) A letter of application for establishment;
(2) Audited solvency status reports as of the end of the previous fiscal year and as of the end of the last quarter;
(3) A three-year business development plan and market analysis for the proposed branch;
(4) Resume(s) of the person(s)-in-charge of the organization preparation and relevant certificates.

Article 31
CIRC shall examine the application and decide, within 20 days after receiving the complete application documents, whether or not to grant approval; in case no approval is granted, CIRC shall inform the applicant in writing of the decision and explain the reason.

After approval is granted, the applicant shall complete the preparation within 6 months. Where the applicant fails to do so within the prescribed time limit, if the reason is justified and subject to approval by CIRC, the period may be extended for 3 months. Where the preparation is still not completed within the extended period, the original approval document issued by CIRC becomes void automatically.

The preparing body may not be engaged in any commercial activities concerning insurance.

Article 32
After the preparation is completed, the applicant shall apply to CIRC for opening business and submit the following documents in triplicate:

(1) A letter of application for opening business;
(2) A progress report of the preparation work;
(3) Resume(s) of senior managerial personnel to be appointed and relevant certificates;
(4) Relevant certificates of ownership or use-right of the office for the proposed branch, information regarding the configuration of computer facilities, network construction, and internal structure and staff.

Article 33
CIRC shall decide, within 20 days after receiving the complete application documents for opening business, whether or not to grant approval; in case the application is approved, a license for conducting insurance business shall be issued to the branch; in case the application is disapproved, CIRC shall inform the applicant in writing of the decision and explain the reason.

The branch with approval for opening business shall go through the formalities of business registration at the administration department of industry and commerce by presenting the approval document and the license for conducting insurance business and accordingly obtain business license from the authority before opening business.

Article 34
Unless otherwise stipulated in these Rules, the examination and administration of the qualifications of the senior managerial personnel of a foreign-funded insurance company and its branches shall be subject to the relevant regulations of CIRC.

Article 35
Where a joint-equity or wholly-owned property insurance company applies for dissolution when it splits, or merges with another one, or dissolves pursuant to the articles of association, such dissolution must be subject to approval of CIRC and the following documents shall be submitted:

(1) A letter of application signed by the Chairman of the Board of Directors of the company;
(2) The resolution of the meeting of shareholders;
(3) Composition of the proposed liquidation group and a plan for liquidation;
(4) A proposal for solving the outstanding liabilities.

Article 36
The joint-equity or wholly-owned property insurance company whose dissolution has been approved by CIRC shall, from the date of receiving the approval document from CIRC, terminate any new business activities and hand in the license for conducting insurance business to CIRC and form a liquidation group within 15 days.

Article 37
The liquidation group shall, within 5 days after its establishment, inform the relevant authorities concerning the administration departments of industry and commerce, tax, labor and social security in writing of the liquidation procedure and conditions.

Article 38
The liquidation group shall, within 1 month from the date of establishment, appoint an accounting firm pursuant to the requirements of CIRC to conduct auditing, and shall deliver an auditor’s report to CIRC within three months from the date of appointment.

Article 39
The liquidation group shall submit the latest liability liquidation and assets disposal report to CIRC before the tenth date of each month.

Article 40
The newspaper mentioned in Article 28 of the Regulations refers to the newspaper specified by CIRC.

Article 41
The foreign property insurance company that applies for cancellation of its branch in China shall submit an application to CIRC for approval and present the following materials:

(1) A letter of application signed by the Board of Directors or General Manager of the foreign property insurance company;
(2) Composition of the proposed liquidation group and a plan for liquidation;
(3) A proposal for solving the outstanding liabilities.

The procedures of application for dissolution of a joint-equity or foreign-funded property insurance company specified in the Regulations and these Rules shall be applicable to the specific procedures for the foreign property insurance company to cancel its branch in China.

Where the head office of a branch of a foreign property insurance company is dissolved or cancelled or declared bankruptcy according to law, the liquidation and liability disposal of the branch of such foreign property insurance company shall comply with the regulations concerning dissolution of the joint-equity or wholly-owned property insurance company stipulated in Article 30 of the Regulations and these Rules.

Article 42
The foreign-funded insurance company in violation of the relevant provisions of these Rules shall be subject to punishment by CIRC according to the provisions specified in Insurance Law, the Regulations and other relevant laws and regulations.

Article 43
The documents, materials and written reports to be submitted or reported under the Regulations and these Rules shall be prepared in Chinese version, and the Chinese version shall prevail in the event of discrepancy between the Chinese version and the foreign language version.

Article 44
The period specified in the Regulations and these Rules shall start from the date when the relevant materials are delivered to CIRC. If the application documents provided by the applicant is incomplete and further delivery is needed, the period shall start from the date when the supplementary materials are delivered to CIRC.

The period concerning approval and report delivery prescribed in these Rules refers to working days.

Article 45
The issues concerning administration of a foreign-funded insurance company that are not specified in the Regulations or these Rules shall be governed by the applicable laws, administrative rules and relevant regulations of CIRC.

The establishment of a foreign-funded reinsurance company shall comply with the Regulations on Establishment of Reinsurance Companies. The issues not specified in the Regulations on Establishment of Reinsurance Companies shall be governed by these Rules.

Article 46
These Rules shall, mutatis mutandis, apply to insurance companies that are established and operated in Chinese mainland by insurance companies from Hong Kong Special Administrative Region, Macao Special Administrative Region or Taiwan region. The issues otherwise stipulated in the laws, administrative rules or administrative protocols shall be governed by the stipulations therein.

Article 47
These Rules shall come into effect as of June 15, 2004.


广东省人大常委会


广东省乳源瑶族自治县自治条例
广东省人大常委会


（1988年3月27日乳源瑶族自治县第五届人民代表大会第二次会议通过 1988年6月18日广东省第七届人民代表大会常务委员会第二次会议批准）

目 录

第一章 总 则
第二章 自治县的自治机关
第三章 人民法院和人民检察院
第四章 自治县的经济建设
第五章 自治县的财政管理
第六章 自治县的文化建设
第七章 自治县内的民族关系
第八章 附 则

第一章 总 则
第一条 根据《中华人民共和国宪法》和《中华人民共和国民族区域自治法》的规定，结合乳源瑶族自治县的政治、经济、文化等特点，制定本条例。
第二条 乳源瑶族自治县（以下简称自治县）是广东省乳源瑶族实行民族区域自治的地方。
自治县的自治机关设在乳城镇。
第三条 自治县的自治机关行使宪法第三章第五节规定的县级地方国家机关的职权，同时依照宪法和民族区域自治法以及其他法律规定的权限行使自治权。
第四条 自治县的自治机关维护国家的统一，保证宪法和法律在自治县内的遵守和执行。
自治县的自治机关把国家的整体利益放在首位，积极完成上级国家机关交给的各项任务。
第五条 自治县的自治机关根据自治县的实际情况，在不违背宪法和法律的原则下，有权采取特殊政策和灵活措施，加速本县经济、文化建设事业的发展。
上级国家机关的决议、决定、命令和指示，如有不适合自治县实际情况的，自治县的自治机关可以报经该上级国家机关批准，变通执行或者停止执行。
第六条 自治县的自治机关带领全县各族人民坚持中国共产党领导，坚持马克思列宁主义、毛泽东思想，坚持人民民主专政，坚持社会主义道路。坚持改革开放，自力更生，艰苦创业，集中力量进行社会主义现代化建设，努力把自治县建设成为团结、繁荣、民主、文明的民族自治地方
。
第七条 自治县的自治机关在国家计划指导下，从实际出发，合理调整生产关系，改革经济管理体制，积极发展横向经济联合，充分发挥本地资源的优势，大力发展商品经济，发展社会生产力，逐步提高人民的物质生活水平。
第八条 自治县的自治机关对瑶族地区、石灰岩地区和其他贫困地区，实行放宽政策，减轻负担和扶持帮助的方针，因地制宜发展生产，改变贫困面貌。
第九条 自治县的自治机关对全县各族人民进行理想教育、道德教育、文化教育、法制教育和民族政策教育，努力发展教育、科学、文化、卫生、体育事业，提高各族人民的思想道德素质和科学文化素质。
第十条 自治县的自治机关维护和发展平等、团结、互助的社会主义民族关系，禁止对任何民族的歧视，禁止破坏民族团结的行为。
自治县的自治机关保障各民族都有使用和发展自己语言文字的自由，都有保持或改革自己的风俗习惯的自由。
自治县的自治机关保障各民族公民有宗教信仰的自由。
自治县的自治机关保护归侨和侨眷的合法权益。
第十一条 自治县的自治机关发展社会主义民主，健全社会主义法制，坚持依法办事。
自治县的各民族公民在法律面前一律平等，享有宪法和法律规定的公民权利，履行公民应尽的义务。

第二章 自治县的自治机关
第十二条 自治县的自治机关是自治县人民代表大会和人民政府。
自治县人民代表大会是自治县的地方国家权力机关，它的常设机关是自治县人民代表大会常务委员会。
自治县人民政府是自治县人民代表大会的执行机关，是自治县的地方国家行政机关。
自治县人民政府对自治县人民代表大会负责并报告工作，在自治县人民代表大会闭会期间，对自治县人民代表大会常务委员会负责并报告工作。
自治县的自治机关实行民主集中制的原则。
第十三条 自治县人民代表大会代表中，各民族、各方面的代表名额，根据法律规定的原则确定。
第十四条 自治县人民代表大会常务委员会的组成人员中，瑶族公民所占比例可以高于其人口比例，并应当有瑶族公民担任主任或者副主任。
第十五条 自治县的县长由瑶族公民担任。自治县人民政府的组成人员和国家机关工作人员都应当尽量配备瑶族和其他少数民族人员。
自治县人民政府实行县长负责制。县长主持自治县人民政府工作。
第十六条 自治县内的各级国家机关和企业、事业单位招收人员的时候，优先招收当地少数民族人员和在瑶族地区工作二十年以上的汉族工作人员子女；经广东省人民政府批准，可以从农村少数民族人口中招收人员。
自治县的自治机关可以自主补充所属部门和企业、事业单位自然减员的缺额。
自治县的自治机关按照民族区域自治法第六十二条规定，监督隶属于上级国家机关在自治县的企业、事业单位在招收人员的时候，优先招收当地少数民族人员。
第十七条 自治县的自治机关采取各种措施，从当地少数民族中积极培养各级干部和各种专业技术人才，并且注意在少数民族妇女中培养各级干部和各种专业技术人才。
自治县的自治机关支持和鼓励干部、职工通过自学、函授和专业培训等方式，提高科学文化水平和业务素质。
第十八条 自治县的自治机关采取特殊政策和措施，鼓励外地干部和各种专业技术人员到自治县工作，鼓励各级干部和各种专业技术人员到瑶族地区、石灰岩地区和贫困地区工作，并在经济上、生活上给予优惠待遇。
第十九条 自治县的自治机关对在社会主义现代化建设事业中有突出贡献的公民，给予精神和物质奖励。对外地在瑶族地区工作二十五年以上的国家机关工作人员发给荣誉证，离休退休待遇从优。
第二十条 自治县的国家工作人员，享受民族地区生活补贴，随着经济发展逐步提高福利待遇。
第二十一条 自治县的各级国家机关实行工作责任制，实行工作人员的培训和考核制度，不断提高工作质量和工作效率，反对官僚主义。
自治县的国家机关工作人员，要经常保持和人民群众的联系，倾听人民的意见，接受人民的监督，忠于职守，廉洁奉公，遵纪守法，尽职尽责，全心全意为人民服务。

第三章 人民法院和人民检察院
第二十二条 自治县人民法院和人民检察院的组织、职能和工作，依照法律的有关规定执行。
自治县人民法院和人民检察院的领导成员和工作人员中，应有瑶族人员。
第二十三条 自治县人民法院和人民检察院使用当地通用的语言检察和审理案件。各民族公民都有使用本民族语言文字进行诉讼的权利。自治县人民法院和人民检察院对于不通晓当地通用的语言文字的诉讼参与人，应当为他们翻译。

第四章 自治县的经济建设
第二十四条 自治县的自治机关在国家计划指导下，根据自治县的特点和需要，制定本地方经济建设和社会发展计划，自主地安排和管理地方性的经济建设。
第二十五条 自治县的自治机关坚持以农业为基础，以林业、水电、矿冶业、建材业为重点，搞活商业，实行农林牧副渔全面发展，农工商综合经营的方针。
第二十六条 自治县的自治机关加强农田水利基本建设，改善农业生产条件，大力推广农业科学技术，合理调整农村产业结构。在保持粮食生产稳定增产的前提下，积极开展多种经营，建立和发展种植业、养殖业和各种加工业的商品生产基地。

第二十七条 自治县的自治机关坚持和完善农村家庭联产承包责任制，发展专业户和经济联合体。根据自愿互利原则和发展商品经济的要求，鼓励农民发展多种形式的农村合作经济，鼓励和扶持专业户和经济联合体开办农场、果场、畜牧场或者从事其他开发性生产，并保障其合法权益
。
第二十八条 自治县的自治机关加强土地管理，维护土地的社会主义公有制，保护和合理开发利用土地资源。禁止乱占耕地和滥用土地，严禁在二十五度以上的坡地上开荒种植农作物。对现有坡度在二十五度以上的耕地，逐步退耕还林。
农村的自留地、宅基地、承包地、自留山、责任山属集体所有，私人不得买卖或以其他形式非法转让。承包地、自留地非经国家规定的审批机关批准，不得改作非农业生产用地。
个人和集体承包使用的土地、森林、山岭、草山、荒地、滩涂、水面的经营权和经营成果，受法律保护，禁止任何组织或者个人侵占、哄抢、破坏。对放弃经营造成荒芜的土地应收回调整。
第二十九条 自治县的自治机关要把林业生产放在重要位置，实行以营林为基础，普遍护林，大力造林，采育结合，永续利用的方针，组织和鼓励农民大力造林种果，绿化荒山，造福于人民和子孙后代。
自治县的自治机关因地制宜制订林业发展规划，大力发展用材林、经济林、水源涵养林、薪炭林和速生丰产林，提高森林覆盖率。
自治县的自治机关设立专项资金用于发展林业生产，集体林区的育林基金专门用于造林、育林、护林。
依法保护和合理开发森林资源，搞好封山育林，严禁乱砍滥伐，严防山林火灾，禁止毁林开荒，推广改燃节柴，逐步减少林木消耗量。
加强对自然保护区和水源防护林区的管理，保护珍稀动物、植物，保护生态环境。
第三十条 坚持采伐量低于生长量的原则，严格控制森林年采伐量，林木实行凭采伐许可证限额采伐。
林农自产的零星木材，可以在指定的市场上凭采伐许可证自销。
第三十一条 自治县的自治机关根据法律和政策规定，保护林业生产者的合法权益。
自留山由农民长期使用和经营，责任山由农民按合同规定长期使用和经营。农民在自留山、自留地、房前屋后或者指定的地方种植的林木，归个人所有，允许继承或转让。林木依法采伐，产品自主处理，经有关部门批准开发的荒山荒岭，产品收入归生产者所有。
第三十二条 自治县的自治机关统筹规划、综合开发利用水利资源，积极发展水利和电力建设，加强对水利、电力设施的保护和管理，发挥经济效益。
自治县的自治机关鼓励和支持集体、个人或者联营兴办水电事业，并实行自建、自管、自用的原则。
第三十三条 自治县的自治机关依照法律规定，管理和保护县内矿产资源。对可以由自治县开发的矿产资源，优先合理开发利用。
集体经济组织或者个人采矿，必须遵守矿产资源法，依法申请，领取采矿许可证，在指定范围内开采。开采者应按规定缴纳资源税和资源补偿费。
任何单位或者个人不得侵占、破坏矿产资源，不得侵入他人取得采矿权的矿区范围内采矿。
第三十四条 自治县的自治机关利用本地资源优势，在上级国家机关帮助下，加速发展地方工业，特别发展能源、采矿、建材、食品等工业。并因地制宜发展林产品、农副产品和矿产品等加工业。
自治县的自治机关加强对工业的领导，充分挖掘现有企业的潜力，有计划地进行技术改造，加强科学管理，积极引进先进技术和设备，尊重企业自主权，增强企业的活力。
自治县的自治机关大力发展乡镇企业，在税收上给予照顾，在物资、信息、技术、流通、管理等方面给予指导和帮助，并保障其所有权和经营自主权。
第三十五条 自治县的自治机关在国家计划指导下，根据自治县社会主义建设事业发展的需要和地方财力、物力的可能，自主安排基本建设项目。
第三十六条 自治县的自治机关根据国家有关规定，积极开展横向经济联合和经济技术合作，采取优惠政策，引进资金、技术设备和先进管理方法。
自治县的自治机关对外县、外省（市）以及外商、华侨、港澳同胞来自治县兴办企业，提供优惠条件；对投资从事开发性生产的给予特殊优惠。
第三十七条 自治县的自治机关按照民族区域自治法和其他法律规定，监督隶属于上级国家机关在自治县内开发利用资源的企业事业单位，在产品分配、利润留成等方面，照顾自治县的利益，照顾当地群众的生产生活，作出有利于自治县经济建设和增加财政收入的安排。
第三十八条 自治县的自治机关在上级国家机关的帮助下，加速发展交通运输和邮电通讯事业，发展乡村，特别是边远山区的乡村公路、林道和桥梁建设。
第三十九条 自治县的自治机关自主地安排利用完成国家计划收购、上调任务以外的工农业产品、矿产品和其他土特产品。
第四十条 自治县的自治机关实行全民所有制经济、集体所有制经济、个体经济、私营经济并存的多种经济成份、多种经营方式、多种流通渠道的经济体制，促进商品流通。
自治县的自治机关积极发展集市贸易，开拓乡镇市场，鼓励农民进入城镇开店办厂。
自治县人民政府要加强市场管理，维护消费者的利益，保护个体经营者的合法权益。
第四十一条 自治县的商业、供销和医药企业享受国家民族贸易政策规定的自有资金、利润留成、价格补贴的照顾，以及国家银行低息贷款的照顾。积极参与市场调节，发挥主渠道和平衡供求的作用。
自治县的自治机关努力做好少数民族特需商品的生产、调拨和供应的工作。
第四十二条 自治县的自治机关依照国家规定，积极开展对外经济贸易活动，建立出口商品基地。经上级国家机关批准，开辟对外贸易口岸和成立直接经营进出口业务的工贸、农贸企业。在外汇留成等方面享受国家的优待，各种外汇留成由自治县统筹安排使用。
第四十三条 自治县的自治机关充分利用旅游资源，积极发展有民族特色的和有地方特点的旅游业。
第四十四条 自治县人民政府加强对瑶族地区、石灰岩地区和其他贫困地区的领导，制定特殊政策，从资金、税收、贷款、物资、技术、人才等方面做好扶贫工作，帮助当地人民发展经济，改善生活。
自治县的自治机关组织和支持经济较发达的乡、镇、村与瑶族地区开展经济技术协作，按照自愿互利原则，帮助和提高瑶族地区的生产技术和经营管理水平。
自治县的自治机关在上级国家机关的支持下，有计划地帮助石灰岩地区和瑶族地区人民逐步解决生活用水问题，改善居住条件。
第四十五条 自治县的自治机关保护和改善环境，防治污染。凡污染环境，危害人民身体健康的设施，应按谁污染谁治理的原则制定规划，限期治理。一切新建、扩建和改建项目的污染防治设施，必须与主体工程同时设计、同时施工、同时投产，达不到规定标准的不准使用。
自治县的国家机关和企业、事业单位要加强安全生产和劳动保护工作。

第五章 自治县的财政管理
第四十六条 自治县的财政是地方一级财政，是广东省财政的组成部分。
自治县的自治机关依照法律规定，自主地调整财政预算的收支，自行安排使用收入的超收和支出的节余资金。预算支出按国家规定，设机动资金，预备费在预算中所占比例高于一般地区。
自治县的自治机关依照国家财政管理体制的规定，在财政收入多于支出时，实行定额上缴；在财政收不敷出时，报上级财政机关补助。
自治县在执行财政预算过程中，如因国家经济政策改变以及遇到严重的自然灾害使财政收支发生较大变化时，报请上级国家机关作适当调整。
自治县财政预算的部分变更，需经自治县人民代表大会常务委员会批准。
第四十七条 自治县的自治机关对本县的各项开支标准、定员、定额，根据国家规定的原则，结合实际情况，制定补充规定和具体办法，报广东省人民政府批准。
第四十八条 自治县的自治机关根据国家“划分税种、核定收支，分级包干”的财政管理体制，设立乡镇一级财政。
自治县对汉族地区的乡镇财政，实行“定收定支，收支挂钩，超收分成，超支不补”的包干办法。对瑶族地区乡镇的财政实行“定额包干，差额补助，超收全留”的办法。
第四十九条 自治县的自治机关对上级国家机关拨给的各项少数民族补助费、各项专用资金和临时性补助款，不列入财政包干，不顶替正常的预算收入，不减少或抵消正常的拨款，并且做到专款专用，任何单位和个人，不得扣减、截留、挪用。

第五十条 自治县的自治机关应逐年增加用于发展教育、科学技术和文化事业的经费。教育经费增长的比例应高于财政经常性收入增长的比例，并使按在校学生人数平均的教学费用逐步增长。
自治县的自治机关在制定财政预算时，应增加扶持和开发贫困山区的投资，发展山区经济。
第五十一条 自治县的自治机关在执行国家税法的时候，除应由国家统一审批的减免税项目以外，对属于自治县财政收入的某些需要从税收上加以照顾和鼓励的，报经广东省人民政府批准，可以实行减税或者免税。
第五十二条 自治县的财政管理，要坚持开源节流，增收节支，严格执行财政纪律。

第六章 自治县的文化建设
第五十三条 自治县的自治机关自主地规划、管理和发展自治县的教育、科学、文化、卫生、广播、电视和体育等各项事业。
第五十四条 自治县的自治机关根据国家的教育方针和有关法律规定，决定自治县的教育规划。
自治县的自治机关有步骤地普及九年制义务教育，发展职业教育和学前教育，努力扫除青壮年中的文盲、半文盲。
第五十五条 自治县的自治机关采取特殊措施积极发展民族教育，对经济困难、居住分散的瑶族山区，有计划地设立以寄宿为主和助学金为主的小学高年级班，办好教学点，提高教育质量。
自治县的自治机关要努力办好民族中学、民族小学。民族中学、民族小学逐步扩大以寄宿为主、助学金为主的民族班。
自治县的瑶族中、小学学生免收学费。
自治县的中学在招生的时候，对少数民族考生适当放宽录取标准和条件，逐步做到在校民族生的总人数与民族人口的比例相适应。
第五十六条 自治县的自治机关办好职业中学、农林技术学校、电视大学和函授教育，鼓励企业事业单位和其他社会力量，举办各类学校或者培训班，鼓励自学成才。
第五十七条 自治县的自治机关加强师资队伍建设，努力办好教师进修学校，重视教师在职学习，提高中小学教师和幼儿教师的素质。
第五十八条 自治县的自治机关鼓励城乡集体经济组织，国家企业、事业单位和其他社会力量以及个人自愿集资兴办教育事业。
第五十九条 自治县的自治机关教育全县各族人民重视教育，尊重教师的社会地位，保护学校财产，维护正常的教学秩序，逐步改善教师的工作条件和生活条件。
第六十条 自治县的自治机关发展科学技术事业，推广科学研究成果，大力普及科学技术知识。
自治县的自治机关依法保护专利，鼓励发明创造，对有特殊贡献和创造发明的人员，给予奖励。
第六十一条 自治县的自治机关积极发展具有民族特点的健康的文化艺术，增加文化、广播、电视设施，加强文化馆、文化站、广播站建设，开展群众性的文化活动。丰富人民群众的文化生活。
自治县的自治机关保护历史文物和名胜古迹，加强对民族历史、文化遗产的搜集、整理和研究工作。
第六十二条 自治县的自治机关积极发展体育事业，开展民族传统体育活动，提高各类体育运动的技术水平，增强各族人民体质。
第六十三条 自治县的自治机关积极发展医疗卫生事业，广泛开展爱国卫生运动，健全和充实县、乡、村三级医疗网，充实医务人员和医疗设备，发展妇幼保健事业，对儿童实行全面计划免疫，积极防治地方病、传染病、职业病，提高各族人民的健康水平。
自治县的自治机关采取特殊措施，加强瑶区和贫困地区医疗卫生机构建设，重视发展民族传统医药和现代医药事业，鼓励经过卫生部门批准发给执照的民间医生行医。
自治县的自治机关依法加强对食品卫生、公共场所卫生的管理监督工作，依法加强药品监督管理，严禁出售假药、劣药，取缔非法行医活动。
第六十四条 自治县的自治机关认真开展计划生育工作，控制人口自然增长率，提倡优生优育，提高人口素质。
瑶族和其他少数民族计划生育的政策，按照国家的规定适当放宽，具体办法另行规定。
第六十五条 自治县的自治机关教育各族人民坚决执行婚姻法，禁止早婚、不登记结婚、买卖包办婚姻和重婚纳妾，提倡男到女家落户和婚事新办。
自治县的自治机关保护妇女、儿童和老人的合法权益，禁止虐待老人，禁止虐待生女孩的母亲，禁止遗弃女婴。
第六十六条 自治县的自治机关注意照顾鳏寡孤独老人，县、乡镇都要办好敬老院，做到老有所养。

第七章 自治县内的民族关系
第六十七条 自治县的自治机关加强民族政策教育，经常检查民族法规和民族政策的遵守和执行，教育各民族干部和群众互相信任、互相学习、互相帮助、互相尊重，共同维护国家的统一和民族的团结。
第六十八条 自治县的自治机关保障自治县内各民族享有平等权利，团结各民族干部和群众，充分调动他们的积极性，共同建设自治县。在处理民族之间的特殊问题时，必须与他们的代表充分协商，尊重他们的意见。
第六十九条 自治县的自治机关提倡、鼓励汉族和少数民族干部互相学习语言，以利于工作和增进了解，密切民族关系。
自治县要推广全国通用的普通话。
第七十条 自治县的自治机关尊重各民族的传统节日，积极组织开展各种健康有益的文艺体育活动。
每年农历10月16日是瑶族传统节日。

第八章 附 则
第七十一条 10月1日是自治县成立纪念日。
第七十二条 本条例的修改权属于自治县人民代表大会，解释权属于自治县人民代表大会常务委员会。
自治县人民政府要根据条例的有关规定，制定相应的实施办法。
第七十三条 本条例经自治县人民代表大会通过，报广东省人民代表大会常务委员会批准后施行。



1988年6月18日