Partnership - New option for foreign investment in China

Zhiguo Li


　A new door to partnership is opened by the Chinese government to the foreign investors under this post-financial turmoil era in order to attract more foreign investment and provide more employment. On November 25, 2009, the State Council of the PRC promulgated the Measures for the Administration on the Establishment of Partnership Business by Foreign Enterprises or Individuals in China adopted at the 77th executive meeting of the State Council on August 19, 2009, which shall come into effect as of March 1, 2010 (“the Foreign Partnership Measures”). The Foreign Partnership Measures is regarded as supplementary to the Partnership Business Law of the People's Republic of China (“the Partnership Law”), article 108 of which provides that the measures for the administration on the establishment of partnership business by foreign enterprises or individuals shall be formulated by the State Council. Therefore the Partnership Law is the basic law for foreign enterprises or individuals (collectively “foreign partners”) to establish the partnership business in China (“foreign partnership”).

　The initial effort to formulate this kind of measures with the authorization of the Partnership Law can be tracked to January 2007 when the Ministry of Commerce of the People’s Republic of China (MOC), as requested by the Legislative Affair Office of the State Council, promulgated a draft of the Measures for the Administration on the Foreign Funded Partnership Business (“the Draft”) for public consultation. The Draft mostly reflect the intention of the MOC to remain the approval authority for the foreign partnerships as it does in the setup of the other three types of FIEs, such as equity joint venture, contractual joint venture and wholly foreign owned enterprise (i.e., EJV, CJV and WFOE, collectively FIEs). But the final Foreign Partnership Measures kick the MOC and its local branches (“the MOC local branches”) out from the charging authority with the replacement by the local authorized branch of the State Administration of Industry and Commerce (SAIC local branch), which is unexpected to but welcome by the professionals and entrepreneurs. This article will do analysis on the Foreign Partnership Measures from four perspectives: foreign partnership models, foreign partners’ qualification, thresholds and registration of the foreign partnership, in aiming to describe a clear foreign partnership roadmap for foreign partners.


Foreign Partnership Models

　Foreign partners can set up the foreign partnership in China in three models: a. with the other foreign partners; b. with the Chinese individuals, legal persons and the other organizations registered and located in Mainland China; c. through participating the existing domestic partnership.

　In the models above, the foreign partners have the option to take the form of general partnership, limited liability partnership or limited partnership stipulated by the Partnership Law, among which the limited liability partnership is only for the professional institutions such as law firms and accounting firms. Comparing with model a and b, model c seems more feasible and time-and-cost saving for the foreign partners. A complete due diligence will be conducted in order to minimize the risk from the operation of the domestic partnership before the participation date of the foreign partners. In consideration of the current administration and nature of the partnerships, lack of credibility and the other elements in China, it will be difficult to get a complete due diligence report satisfied with the foreign partners. Therefore, models a and b are highly recommended. Which model of a or b take needs the consideration and balance of the foreign partners based on their business plan, legal structuring, such as whether foreign partners themselves intend to do the business competing with the foreign partnership and how to exit by transferring the contribution in the partnership, ect., and the thresholds discussed below.

Foreign Partners’ Qualification

　The difference in the expression on the partners from overseas and China should be noted. Foreign partners only include foreign enterprises and individuals. The Chinese partners include Chinese individuals, legal persons and the other organizations. There is no unified legal interpretation on the “enterprise”, though mostly it refers to the profitable organizations. This uncertainty may come from the prudency of the legislator of China on the qualifications of foreign partners. Under article 184 of the Opinions of the Supreme People’s Court on Several Issues concerning the Implementation of the General Principles of the Civil Law of the People’s Republic of China for Trial (“the Opinions”), this expression of “enterprise” on the foreign partners allow the SAIC local branch more discretion to judge whether the foreign partner is a qualified “enterprise” or not in accordance with the relevant Chinese laws. In this scenario, the foreign partners need to note that they should not fall into the types of entities prescribed in article 3 of the Partnership Law if they aim to be a general partner, which says that wholly state-funded company, state-owned company, listed company, public-welfare-oriented institution or social organization may not become a general partner.

　Regarding the foreign individuals, they must have full capacity for civil conduct in accordance with article 14 of the Partnership Law. The international private law problem will also be involved here. Pursuant to article 180 of the Opinions, the foreign individuals who conduct civil activities in the territory of China, shall be regarded as having full capacity for civil conduct if they have that in accordance with China laws, no matter what their national laws requires for their capacity for civil conduct. Foreign individuals at or above the age of 18 years old are qualified to be the foreign partners if they are not mentally ill.

Thresholds for Foreign Partnership

　Some thresholds, such as the approval by the MOC, imposed on the FIEs are lifted for foreign partnership. This means that the foreign partnership and the domestic partnership will be treated with unified threshold in the aspect of approval, which will definitely reduce the criticism from the international community, but may cause more from the domestic public (including those FIEs). But it does not mean that there will be no thresholds review on foreign partnership.

　Article 3 of the Foreign Partnership Measures lists the general thresholds for the foreign partnerships. The establishment of foreign partnership shall abide by the Partnership Law and the other relevant laws, regulations and rules, and comply with the industrial policies for foreign investment. These general thresholds need to be analyzed together with the reference to the other relevant laws, regulations, rules and policies.

　First, the threshold provided by the Partnership Law is the pre-approval on the business scope. Where the business cope of a foreign partnership contains any item, for example oil distribution, that is subject to approval prior to registration according to laws or regulations, such approval shall be sought in advance and submitted at the time of registration with SAIC local branch. These pre-approvals involve , but not limited to, the Ministry of Land, the Ministry of Transport, the China Securities Regulatory Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, etc., which depends on the business of the foreign partnership.

　Second, the Provisions on Guiding the Orientation of Foreign Investment (2002) and the Catalogue for the Guidance of Foreign Investment Industries (revised in 2007) (collectively “foreign investment industrial policies”) set up the industrial threshold for the foreign partnerships, which are the industrial policy basis for the SAIC local branch to review registration application to establish foreign partnership in China. This will obviously increase the working load of the SAIC local branches since they are lack of the experience in this kind of foreign investment industrial policies review. We may also anticipate that there might be different explanation and implementations on the above two documents, which will be the problem faced by those foreign partners who submit the application in the first half year after the Foreign Partnership Measures comes into force on March 1, 2010.

　The third threshold is that the verification is required if the project invested by the foreign partners falls into the scope described in the Provisional Measures Governing Verification of Foreign Invested Projects. The charging authority is the National Development and Reform Commission and its local branches, which depending on the amount of the total investment and the nature of the project.

　It is necessary to note the forth threshold hidden in the important expression in article 3 of the Foreign Partnership Measures, which put the “rules” as the legal basis for the establishment of foreign partnerships. In the legal system of China, it indicates that the State Council authorizes the ministries or departments under the State Council (“the Ministries”) to issue necessary “rules” applicable to foreign partnerships. It also reflects that the existing valid “rules” issued by the Ministries, including those applicable to the representative offices opened by foreign law firms in China, are still the barrier for the foreign partners to access the local market in China.

　The final threshold comes from the commitment of China in its WTO accession. Although the State Council encourages those foreign partners who have advanced technology and management experience to establish foreign partnership in China with the purpose to facilitate the development of the modern service industry, at this stage, the services industries may only limited to those listed in the Schedule of Specific Commitments on Services (Annex 9 of the Protocol on the Accession of the People’s Republic of China) and the openness will not be wider than the commitments therein.

Registration of the Foreign Partnership

　In the FIEs regime, all investments by foreign investors need the pre-approvals of the MOC or MOC local branches. In the approval process, the MOC or MOC local branches will review, but not limited to, the content of the application, the article of associations of FIEs and contracts signed by the parties if any. Generally, this approval procedure will take 5 working days to 90 working days depending on the nature and total investment of the project. In this regard, the cancel of this approval for the foreign partnership will significantly escalate the speed of the establishment in the procedural stage and to a great extent reduce the uncertainty from the MOC or MOC local branches.

　The Foreign Partnership Measures stipulates that the representative or agent of all the partners shall submit the establishment application only to the SAIC local branch and not the SAIC. The submission shall include, besides the documents required by the Regulations on the Administration of Registration of Partnership Business (revised in 2007, “Partnership Registration Regulation”), the explanation on compliance of the foreign partnership with the foreign investment industrial policies, which will ease the review by the SAIC local branch. In this regard, the review may not be limited to the formality as provided in article 16 of Partnership Registration Regulation. It seems impossible for the SAIC local branch to issue the license to the foreign partnership on the spot. In this scenario, the SAIC local branch shall make a decision on whether to issue the license to the foreign partnership within 20 working days after the date it accepts the complete application.

　The Foreign Partnership Measures is the second case for MOC and MOC local branches to lose approval authority in the recent years. The first case is for the representative office opened by most of foreign enterprises in China since 2004. Although the loss of approval authority, the MOC local branches at the same level with the SAIC local branches accepting the application for establishment of foreign partnership shall be advised the registration information (including the establishment, alteration and cancel) of the foreign partnerships by the latter.

Conclusion

　For those foreign partners not interested in establishing professional foreign partnerships such as law firms in China, they are now can access the Chinese market with a presence in the option of partnership. The approval procedures involved with the MOC or its local branches as set up for FIEs has been removed. The minimum investment (registered capital) requirement for FIEs has been reduced to RMB30,000 (RMB100,000 for one-person limited liability company) by the Company Law of the People's Republic of China (revised in 2005), the Foreign Partnership Measures leave the minimum investment open to the partners. The foreign partners can contribute with the currency (freely exchanged foreign currency or legally earned RMB), in kind, IPR, land use right, the other properties or labor service (limited to general partners) to the foreign partnerships. All these will minimize the cost for foreign partners to achieve their goal of profit maximization in China. But those enterprises focusing on the investment business, such as the foreign-funded venture capital investment enterprises and foreign-funded investment companies, are excluded from the Foreign Partnership Measures due to lack of experience in administrating this kind of enterprises by the government.

国家统计局 人事部 劳动部 等


国家统计局、人事部、劳动部、国家计划委员会关于颁发《关于在劳动计划和统计中划分企业、事业、机关单位的暂行规定》的通知
1990年9月29日，国家统计局、人事部、劳动部、国家计划委员会

为了统一劳动工资计划和统计的口径，满足劳动工资计划管理的需要，我们拟定了《关于在劳动计划和统计中划分企业、事业、机关单位的暂行规定》，现予颁发，请即布置执行。
划分企业、事业、机关单位的范围，既是一项政策性很强的工作，又是一项劳动计划和统计的重要基础工作。各地区、各部门必须严格按照本规定认真做好对所属单位性质的认定工作。为此，中央、国务院各部门应对本部门直属单位的归属进行认定；各地区应由统计部门牵头，人事、劳动部门参加，会同各有关主管部门共同对本地区所属单位的归属逐级一一进行认定。企业、事业、机关的归属一经确定，无特殊情况不得再行变更。各地区、各部门在划分企业、事业、机关单位时，有什么问题，望及时告诉我们。

附件一：关于在劳动计划和统计中划分企业、事业、机关单位的暂行规定
第一条 为了统一劳动工资计划和统计口径，满足劳动工资计划管理的需要，特制定本规定。
第二条 企业、事业、机关的划分应以独立核算单位作为划分的基本单位。独立核算单位的条件是：行政上有独立的组织形式，具有法人资格；会计上独立核算盈亏，独立编制资金平衡表或财务预算、决算表；有权与其他单位签订合同，并在银行设有独立的户头。非独立核算单位应随其主管的独立核算单位加以确定。
第三条 企业、事业、机关的划分应以单位的职能和工作性质加以确定。
第四条 企业、事业、机关的定义和范围是：
一、企业 指从事商品生产、流通、经营和服务性经济活动，以营利为目的并在工商行政管理部门登记的独立核算单位。包括：
1．农业企业；
2．工业企业；
3．建筑企业；
4．交通运输和邮电通讯企业；
5．商业企业、公共饮食企业、物资供销和仓储企业；
6．房地产开发企业、居民服务企业和市内公共交通企业；
7．文化企业；
8．金融、保险企业（不包括中国人民银行总行）；
9．其他企业。
二、事业 指从事为生产和生活服务以及为提高人民科学、文化水平和素质服务的独立核算单位。包括：
1．农、林、牧、渔、水利事业；
2．地质普查和勘探事业；
3．勘察、建筑设计事业；
4．交通运输事业；
5．房地产管理、公用事业和咨询服务事业；
6．卫生、体育和社会福利事业；
7．教育、文化艺术和广播电影电视事业；
8．科学研究和综合技术服务事业；
9．其他事业。
三、机关 指具有代表国家权力和行使国家行政、检察、审判职能，组织协调社会、政治、经济、科技等活动的独立核算单位。包括：
1．国家机关；
2．政党机关；
3．社会团体；
4．经济管理机关。
上述企业、事业、机关的具体范围详见附件。
第五条 本规定只适用于劳动工资计划管理和统计在划分企业、事业、机关时使用，不作为其他管理工作的依据。
第六条 本规定由国家统计局负责解释。
第七条 本规定自一九九○年十月一日起实行，凡过去有关规定与本规定相抵触的，一律以本规定为准。

附件二：企业、事业、机关的具体范围
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| 类 别 名 称 | 说 明 |
|--------------------------------|----------------------------------------|
|Ⅰ、企 业 | |
|一、农业企业 | |
| 1．农 场 | |
| 2．畜牧场 | |
| 3．渔 场 | 各类渔场、养殖场。 |
|二、工业企业 | 包括社会福利工厂。 |
| 1．采掘业企业 | 从事矿业、木材及竹材采运业、自来 |
| |水生产和供应的企业，包括实行探采结 |
| |合的石油、天然气和地方找水、打井的 |
| |企业。 |
| 2．制造业企业 | |
|三、建筑企业 | |
| 1．土木工程建筑企业 | 从事铁路、公路、隧道、桥梁、堤坝、 |
| |电站、码头、飞机场、体育场（馆）、厂房、|
| |影剧院、宾馆、商店、医院、学校和住宅 |
| |等的建筑企业。 |
| 2．线路、管道和设备安装企业| 从事电力、通信线路、石油、天然气、 |
| |煤炭、煤气、自来水、暖气、热水、污 |
| |水等管道系统的设备安装企业。 |
| 3．勘察设计业中从事生产经 | |
| 营活动的勘察公司 | |
|四、交通运输和邮电通讯企业 | |
| 1．交通运输企业 | 从事铁路运输、汽车运输（不包括市内 |
| |公共交通），兽力、人力运输，管道、水 |
| |上运输，航空运输的企业，以及从事交通 |
| |运输装卸的独立核算的搬运公司（队）。 |
| 2．邮电通讯企业 | |
|五、商业企业、公共饮食企业、物资| |
| 供销和仓储企业 | |
| 1．商业企业 | 包括经营食品、纺织、医药、图书、 |
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| 类 别 名 称 | 说 明 |
|--------------------------------|----------------------------------------|
| |煤炭、石油、五金、土畜产、信托等商 |
| |业单位。 |
| 2．公共饮食企业 | |
| 3．物资供销企业 | 物资供销公司、采购站、供应站（门市 |
| |部）等。 |
| 4．仓储企业 | 粮仓、冷库、各类仓库。 |
|六、房地产开发企业、居民服务企业| |
| 和市内公共交通企业 | |
| 1．房地产开发企业 | 包括对住宅、土地的经营单位，房产 |
| |开发公司。 |
| 2．居民服务企业 | 旅游、旅馆、宾馆、招待所、浴池、理 |
| |发、洗染、照像、修理和其他居民服务 |
| |企业。 |
| 3．市内公共交通企业 | 包括市内公共汽车、电车、出租汽车、 |
| |轮渡、地下铁路等。 |
|七、文化企业 | 包括电影制片厂以及市以上（不包括 |
| |县级市）电影发行放映单位，音、像制品 |
| |的生产、发行单位及其他文化企业。 |
|八、金融、保险企业 | 不包括中国人民银行总行。 |
|九、其他企业 | 技术性开发企业、综合性开发企业等 |
| |单位。 |
| | |
| | |
|Ⅱ、事 业 | |
|一、农、林、牧、渔、水利事业 | 包括农林牧渔良种场，即“小三场”。 |
| 1．农业事业 | 种子站，农业技术、农业机械推广站， |
| |民政系统的安置农场等。 |
| 2．林业事业 | 林场、苗圃、森林保护站等。 |
| 3．牧业事业 | 良种繁育站、动物检疫站、兽医站、 |
| |配种站等。 |
| 4．渔业事业 | 水产养殖试验站。 |
| 5．水利、水文事业 | 从事灌溉、水库、堤坝、闸涵、江河  |
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| 类 别 名 称 | 说 明 |
|--------------------------------|----------------------------------------|
| |治理、防洪排涝等水利工程的管理机构， |
| |水文台（站）等。 |
|二、地质普查和勘探事业 | |
| 1．地质普查勘探事业 | 独立的勘探队等。 |
| 2．地质测绘和勘查技术服务事| 地质测绘单位等。 |
| 业 | |
|三、勘察、建筑设计事业 | |
| 1．勘察、规划设计事业 | 勘察设计院、规划院等。 |
| 2．建筑设计事业 | 从事土木工程、线路、管道和设备安 |
| |装等设计工作的设计院（所）。 |
|四、交通运输事业 | 公路设施的维护单位，航道疏浚单位， |
| |公路、港航监理等。 |
|五、房地产管理、公用事业和咨询服| |
| 务事业 | |
| 1．房地产管理事业 | 住宅、土地的管理单位。 |
| 2．公用事业 | 包括城市园林绿化、清洁卫生、环境 |
| |保护、殡葬、市政工程管理和其他公用 |
| |设施的管理单位。 |
| 3．咨询服务事业 | 各类咨询、信息服务单位，各种调查 |
| |所。 |
|六、卫生、体育和社会福利事业 | |
| 1．卫生事业 | 医院、疗养院、卫生防疫站、妇幼保 |
| |健站、药品检验所等。 |
| 2．体育事业 | |
| （1）体育训练机构 | 体育运动队。 |
| （2）体育设施管理单位 | 体育馆（场）管理单位。 |
| （3）其他体育事业 | |
| 3．社会福利事业 | 光荣院、干部休养所、养老院、社会 |
| |福利院、农村敬老院等。 |
| 4．社会保险事业 | 各级劳动部门所属的社会保险机构。 |
|七、教育、文化艺术和广播电影电视| |
| 事业 | |
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| 类 别 名 称 | 说 明 |
|--------------------------------|----------------------------------------|
| 1．教育事业 | |
| （1）高等教育事业 | 大学、学院、专科院校、研究生院（部）、|
| |电大、夜大、函大、职工高等学校、 |
| |农民高等学校、管理干部学院、进修学 |
| |院。 |
| （2）中等教育事业 | 中等专业学校、技工学校、普通高中、 |
| |职业高中、职业学校、工读学校、成人 |
| |中等学校、职工业余学校。 |
| （3）初等、学前教育事业 | 小学校、幼儿园。 |
| （4）特殊教育事业 | 盲人、聋哑人、弱智人学校。 # |
| （5）其他教育事业 | 宗教学校等。 |
| 2．文化艺术事业 | |
| （1）新闻出版事业 | 出版社、新闻机构、报社、杂志社、 |
| |对外翻译出版公司、图片社等。 |
| （2）群众文化事业 | 群众艺术馆、文化馆（站）、文化宫、 |
| |青年宫等。 |
| （3）图书、展览、文物事业 | 图书馆、展览馆、各类博物馆、文物 |
| |单位、烈士纪念馆（堂）等。 |
| （4）艺术表演团体 | 剧团、杂技团、说唱团、文工团、音 |
| |乐团、马戏团、舞蹈团（队）等。 |
| （5）宗教单位 | 宗教寺院等。 |
| 3．广播电影电视事业 | 各级广播电台（站）、电视台（站）及转 |
| |播台（站）等，县以下（包括县级市）电影 |
| |发行放映单位。 |
|八、科学研究和综合技术服务事业 | |
| 1．科学研究事业 | 从事自然科学、社会科学、综合科学 |
| |研究事业机构。 |
| 2．综合技术服务事业 | 气象台（站），地震观测预报中心（站）、|
| |野外队，大地测量、计算队，地形测量 |
| |队，航测内外作业队、制图队和综合测 |
| |绘队、计量测试所（站），环境保护、监 |
| |测单位，电子计算中心（站），政府部门 |
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| 类 别 名 称 | 说 明 |
|--------------------------------|----------------------------------------|
| |的信息中心（站），产品设计单位等。 |
|九、其他事业 | 人才交流中心、职业介绍机构、储备 |
| |局系统所属仓库等事业性质的单位。 |
|Ⅲ、机 关 | |
|一、国家机关 | |
| 1．国家权力机关 | 各级人大机构。 |
| 2．国家行政机关 | 各级人民政府及其所属派出机构，劳 |
| |改劳教单位。 |
| 3．国家审判机关和国家检察机| 各级法院、检察院。 |
| 关 | |
|二、政党机关 | 中国共产党各级机关和所属办事机 |
| |构、各民主党派各级机关及办事机构、 |
| |各级政治协商会议。 |
|三、社会团体 | 各级工会、共青团、妇联和各类学术、 |
| |群众性团体。 |
|四、经济管理机关 | 对所属企业进行行政性管理、不直接 |
| |经营企业经济活动业务的机构。 |
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附件三：《关于在劳动计划和统计中划分企业、事业、机关单位的暂行规定》的几点说明
一、《关于在劳动计划和统计中划分企业、事业、机关单位的暂行规定》（以下简称《规定》）的起草过程
1985年以前，劳动工资计划和统计是不按企业、事业、机关进行分组的，从1986年国家计委在编制劳动工资计划时，将其分为企业、事业、机关三部分，并对劳动工资统计也相应提出了划分的要求。为了应付急需，当时经研究由国家统计局和原劳动人事部联合对划分方法做出了规定。这个规定没有对企业、事业、机关给予明确的定义，也未采取由基层单位划分的方法，而是采用由一级汇总单位按国民经济细行业的资料进行归类的办法。虽然这一方法存在某些不足，但在当时还是可行的。1988年人事部和劳动部分设并分别管理和编制机关、事业和企业的劳动工资计划，在这种情况下，原规定显然已不适应新的变化，特别是在这次机关、事业的调资中，矛盾比较突出。为此，经商定，由国家统计局牵头，人事部、劳动部参加，共同组织力量，从1990年初开始着手起草新的《规定》。在起草过程中曾两次征求各省、自治区、直辖市统计、人事、劳动部门以及国务院各有关部门的意见，同时派出调查组赴部分地区进行了调查研究，根据各地区、各部门的意见先后共修改了三次，定稿前召集了有十三个省、直辖市统计、人事、劳动部门有关负责人参加的座谈会，专门对《规定》（修订稿）进行了深入的研究，并在此基础上修改定稿。
二、起草过程中的主要问题
1．关于《规定》的适用范围
在起草过程中主要有两种意见，一种意见同意《规定》（修订稿）中提出的《规定》只限劳动工资计划和统计工作，以解决当前的急需；另一种意见认为仅适用于劳动工资计划和统计，与其他管理脱节，会难以执行，建议《规定》按国家标准的要求起草，颁发之后凡涉及企业、事业、机关的划分应一律以此为准。我们认为企业、事业、机关的确定涉及的范围很广，要起草国家标准在短时间内难以完成，而劳动工资计划、统计工作又急待解决划分上的问题，因此《规定》作为国家标准的过渡，以只适用于劳动工资计划和统计工作为宜。
2．关于企业、事业、机关的划分原则 企业、事业、机关的划分原则是《规定》的核心。在起草过程中我们始终坚持以单位的职能和工作性质作为划分的原则，但是在研究的过程中，一些地区和部门提出，为了和有关的管理取得一致，建议采取按机构人员的编制、按使用何种经费、按执行何种工资制度或是否参加1989
年机关、事业单位调整工资等等，作为划分的标准。我们认为这几种划分原则都存在一定问题。首先，编制和经费都不是按独立核算单位进行管理的，一个独立核算单位既有行政编制或经费又有事业编制或经费的情况是不少的，如以编制或经费作为划分标准，这些单位就需要做两份以上的统计报表，同时由于有相当部分这样的单位并不明确哪些人属于哪种编制，其职工人数和工资总额也无法按编制或经费加以区分。其次，在实际的工资管理工作中并未严格按照企业执行企业的工资制度，事业和机关执行事业和机关的工资制度的办法办理。由于各种原因，有些单位明显的是企业（如各专业银行、社会福利工厂等）而实际却执行事业和机关的工资制度，因此以执行何种工资制度或是否参加1989年机关、事业单位调整工资作为划分原则明显不妥。我们认为只有以单位的职能和工作性质作为划分标准，才能正确地区分和客观地确定企业、事业、机关的范围，从而排除种种人为的主观的因素，以减少和避免划分上的随意性。这一认识在本《规定》定稿前，各地区、各部门已趋于一致。
今后劳动工资计划、统计有关企业、事业、机关的划分一律以《规定》为准。但是考虑到一些地区和部门在处理个别情况与《规定》发生矛盾时，在不改变本《规定》确定的原则下，拟在当年的劳动工资统计报表制度中以附表的形式加以列示。
三、关于若干特殊问题的处理意见
《规定》对企业、事业、机关的划分原则、定义、范围都做了原则规定，但对于下列问题需要加以明确，这些问题是：
1．全国性的公司下属单位的划分问题
全国性的公司，其下属各独立核算单位应按《规定》分别划为企业或事业单位。
2．行使行政职能的公司等的划分问题
由国家授权行使行政管理职能的公司以及政企合一的局（公司）、政事合一的局（公司），均应列为机关。
3．民政部门所属社会福利工厂的划分问题
按照《规定》确定的划分原则，根据单位的职能和工作性质，民政部门所属的社会福利工厂应列为企业。
4．劳改劳教单位的划分问题
根据劳改劳教单位“是我国专政机关重要组成部分，改造犯人和劳教人员是这些单位的主要任务”和“改造第一、生产第二”的方针，劳改劳教单位具有改造犯人和劳教人员与生产的双重职能，在进行“企业、事业、机关”分组时应列入“机关”；在划分国民经济行业时，应根据其从事的不同行业，分别列入“农、林、牧、渔、水利业”、“工业”、“建筑业”等行业中。