国务院


中华人民共和国增值税暂行条例(附英文)

1993年12月13日，国务院

第一条 在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳增值税。
第二条 增值税税率：
(一)纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
(二)纳税人销售或者进口下列货物，税率为13%：
1.粮食、食用植物油；
2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；
3.图书、报纸、杂志；
4.饲料、化肥、农药、农机、农膜；
5.国务院规定的其他货物。
(三)纳税人出口货物，税率为零；但是，国务院另有规定的除外。
(四)纳税人提供加工、修理修配劳务(以下简称应税劳务)，税率为17%。
税率的调整，由国务院决定。
第三条 纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的，从高适用税率。
第四条 除本条例第十三条规定外，纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务)，应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式：
应纳税额=当期销项税额－当期进项税额
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式：
销项税额=销售额×税率
第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
第八条 纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务)，所支付或者负担的增值税额为进项税额。
准予从销项税额中抵扣的进项税额，除本条第三款规定情形外，限于下列增值税扣税凭证上注明的增值税额：
(一)从销售方取得的增值税专用发票上注明的增值税额；
(二)从海关取得的完税凭证上注明的增值税额。
购进免税农业产品准予抵扣的进项税额，按照买价和10%的扣除率计算。进项税额计算公式：
进项税额=买价×扣除率
第九条 纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。
第十条 下列项目的进项税额不得从销项税额中抵扣：
(一)购进固定资产；
(二)用于非应税项目的购进货物或者应税劳务；
(三)用于免税项目的购进货物或者应税劳务；
(四)用于集体福利或者个人消费的购进货物或者应税劳务；
(五)非正常损失的购进货物；
(六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。
第十一条 小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。
小规模纳税人的标准由财政部规定。
第十二条 小规模纳税人销售货物或者应税劳务的征收率为6%。
征收率的调整，由国务院决定。
第十三条 小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。应纳税额计算公式：
应纳税额=销售额×征收率
销售额比照本条例第六条、第七条的规定确定。
第十四条 小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。
第十五条 纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。组成计税价格和应纳税额计算公式：
组成计税价格=关税完税价格+关税+消费税
应纳税额=组成计税价格×税率
第十六条 下列项目免征增值税：
(一)农业生产者销售的自产农业产品；
(二)避孕药品和用具；
(三)古旧图书；
(四)直接用于科学研究、科学试验和教学的进口仪器、设备；
(五)外国政府、国际组织无偿援助的进口物资和设备；
(六)来料加工、来件装配和补偿贸易所需进口的设备；
(七)由残疾人组织直接进口供残疾人专用的物品；
(八)销售的自己使用过的物品。
除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。
第十七条 纳税人兼营免税、减税项目的，应当单独核算免税、减税项目的销售额；未单独核算销售额的，不得免税、减税。
第十八条 纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
第十九条 增值税纳税义务发生时间：
(一)销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
(二)进口货物，为报关进口的当天。
第二十条 增值税由税务机关征收，进口货物的增值税由海关代证。
个人携带或者邮寄进境自用物品的增值税，连同关税一并计征。具体办法由国务院关税税则委员会会同有关部门制定。
第二十一条 纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。
属于下列情形之一，需要开具发票的，应当开具普通发票，不得开具增值税专用发票：
(一)向消费者销售货物或者应税劳务的；
(二)销售免税货物的；
(三)小规模纳税人销售货物或者应税劳务的。
第二十二条 增值税纳税地点：
(一)固定业户应当向其机构所在地主管税务机关申报纳税。总机构和分支机构不在同一县(市)的，应当分别向各自所在地主管税务机关申报纳税；经国家税务总局或其授权的税务机关批准，可以由总机构汇总向总机构所在地主管税务机关申报纳税。
(二)固定业户到外县(市)销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明，到外县(市)销售货物或者应税劳务的，应当向销售地主管税务机关申报纳税；未向销售地主管税务机关申报纳税的，由其机构所在地主管税务机关补征税款。
(三)非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
(四)进口货物，应当由进口人或其代理人向报关地海关申报纳税。
第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。
第二十四条 纳税人进口货物，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
第二十五条 纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，可以按月向税务机关申报办理该项出口货物的退税。具体办法由国家税务总局规定。
出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。
第二十六条 增值税的征收管理，依照《中华人民共和国税收征收管理法》及本条例有关规定执行。
第二十七条 对外商投资企业和外国企业征收增值税，按照全国人民代表大会常务委员会的有关决定执行。
第二十八条 本条例由财政部负责解释，实施细则由财政部制定。
第二十九条 本条例自一九九四年一月一日起施行。一九八四年九月十八日国务院发布的《中华人民共和国增值税条例(草案)》、《中华人民共和国产品税条例(草案)》同时废止。

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX

(State Council: 13 December 1993)

Whole Doc.
Article 1
All units and individuals engaged in the sales of goods, provision of
processing, repairs and replacement services, and the importation of goods
within the territory of the People's Republic of China are taxpayers of
Value-Added Tax (hereinafter referred to as 'taxpayers'), and shall pay
VAT in accordance with these Regulations.
Article 2
VAT rates:
(1) For taxpayers selling or importing goods, other than those
stipulated in items (2) and (3) of this Article, the tax rate shall be
17%.
(2) For taxpayers selling or importing the following goods, the tax
rate shall be 13%:
I. Food grains, edible vegetable oils;
II. Tap water, heating, air conditioning, hot water, coal gas,
liquefied petroleum gas, natural gas, methane gas, coal/charcoal products
for household use;
III. Books, newspapers, magazines;
IV. Feeds, chemical fertilizers, agricultural chemicals,
agricultural machinery and covering plastic film for farming;
V. Other goods as regulated by the State Council.
(3) For taxpayers exporting goods, the tax rate shall be 0%,
except as otherwise stipulated by the State Council.
(4) For taxpayer providing processing, repairs and replacement
services (hereinafter referred to as 'taxable services'), the tax rate
shall be 17%.
Any adjustments to the tax rates shall be determined by the State
Council.
Article 3
For taxpayers dealing in goods or providing taxable services with
different tax rates, the sales amounts for goods or taxable services with
different tax rates shall be accounted for separately. If the sales
amounts have not been accounted for separately, the higher tax rate shall
apply.
Article 4
Except as stipulated in Article 13 of these Regulations, for
taxpayers engaged in the sales of goods or the provision of taxable
services (hereinafter referred to as 'selling goods or taxable services'),
the tax payable shall be the balance of output tax for the period after
deducting the input tax for the period. The formula for computing the tax
payable is as follows:
Tax payable=Output tax payable for the period-Input tax for the
period If the output tax for the period is less than and insufficient to
offset against the input tax for the period, the excess input tax can be
carried forward for set-off in the following periods.
Article 5
For taxpayers selling goods or taxable services, the output tax shall
be the VAT payable calculated based on the sales amounts and the tax rates
prescribed in Article 2 of these Regulations and collected from the
purchasers. The formula for computing the output tax is as follows:
Output tax=Sales amount x Tax rate
Article 6
The sales amount shall be the total consideration and all other
charges receivable from the purchasers by the taxpayer selling goods or
taxable services, but excluding the output tax collectible.
The sales amount shall be computed in renminbi. The sales amount of
the taxpayer settled in foreign currencies shall be converted into
renminbi according to the exchange rate prevailing in the foreign exchange
market.
Article 7
Where the price used by the taxpayer in selling goods or taxable
services is obviously low and without proper justification, the sales
amount shall be determined by the competent tax authorities.
Article 8
For taxpayers who purchase goods or receive taxable services
(hereinafter referred to as 'purchasing goods or taxable services'), VAT
paid or borne shall be the input tax.
The amount of input tax that can be credited against the output tax,
other than the situations specified in Paragraph 3 of this Article, shall
be restricted to the amount of VAT payable as indicated on the following
VAT credit document:
(1) VAT indicated in the special VAT invoices obtained from the
sellers;
(2) VAT indicated on the tax payment receipts obtained from the
customs office. The creditable input tax for the purchasing of tax exempt
agricultural products is calculated based on a deemed deduction rate at
10% on the actual purchasing price. The formula for calculating the input
tax is as follows:
Input tax = Purchasing price x Deduction rate
Article 9
Where taxpayers purchasing goods or taxable services have not
obtained and kept the VAT credit document in accordance with the
regulations, or the VAT payable and other relevant items in accordance
with the regulations are not indicated on the VAT credit document, no
input tax shall be credited against the output tax.
Article 10
Input tax on the following items shall not be credited against
the output tax:
(1) Fixed assets purchased;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax exempt items;
(4) Goods purchased or taxable services used for group welfare or
personal consumption;
(5) Abnormal losses of Goods purchased;
(6) Goods purchased or taxable services consumed in the production of
work-in-progress or finished goods which suffer abnormal losses.
Article 11
Small-scale taxpayers engaged in selling goods or taxable services
shall use a simplified method for calculating the tax payable.
The criteria for small-scale taxpayers shall be regulated by the
Ministry of Finance.
Article 12
The rate leviable on the small-scale taxpayers selling goods or
taxable services shall be 6%.
Any adjustment to the leviable rate shall be determined by the State
Council.
Article 13
For small-scale taxpayers selling goods or taxable services, the tax
payable shall be calculated based on the sales amount and the leviable
rate prescribed in Article 12 of these Regulations. No input tax shall be
creditable. The formula for calculating the tax payable is as follows:
Tax payable = Sales amount x leviable rate
The sales amount shall be determined in accordance with the
stipulations of Article 6 and Article 7 of these Regulations.
Article 14
Small-scale taxpayers with sound accounting who can provide accurate
taxation information may, upon the approval of the competent tax
authorities, not be treated as small-scale taxpayers, The tax payable
shall be computed pursuant to the relevant stipulations of these
Regulations.
Article 15
For taxpayers importing goods, tax payable shall be computed based on
the composite assessable price and the tax rates prescribed in Article 2
of these Regulations. No tax will be credited. The formulas for computing
the composite assessable price and the tax payable are as follows:
Composite assessable price
=Customs dutiable value + Customs Duty + Consumption Tax
Tax payable = Composite assessable price x Tax rate
Article 16
The following items shall be exempt from VAT:
(1) Self-produced agricultural products sold by agricultural
producers;
(2) Contraceptive medicines and devices;
(3) Antique books;
(4) Importation of instruments and equipment directly used in
scientific research, experiment and education;
(5) Importation of materials and equipment from foreign governments
and international organizations as assistance free of charge;
(6) Equipment and machinery required to be imported under contract
processing, contract assembly and compensation trade;
(7) Articles imported directly by organizations for the disabled for
special use by the disabled;
(8) Sale of goods which have been used by the sellers. Except as
stipulated in the above paragraph, the VAT exemption and reduction items
shall be regulated by the State Council. Local governments or departments
shall not regulate any tax exemption or reduction items.
Article 17
For taxpayers engaged in tax exempt or tax reduced items, the sales
amounts for tax exempt or tax reduced items shall be accounted for
separately. If the sales amounts have not been separately accounted for,
no exemption or reduction is allowed.
Article 18
For taxpayers whose sales amounts have not reached the VAT minimum
threshold stipulated by the Ministry of Finance, the VAT shall be exempt.
Article 19
The time at which a liability to VAT arises is as follows:
(1) For sales of goods or taxable services, it is the date on which
the sales sum is received or the documented evidence of right to collect
the sales sum is obtained.
(2) For importation of goods, it is the date of import declaration.
Article 20
VAT shall be collected by the tax authorities. VAT on the importation
of goods shall be collected by the customs office on behalf of the tax
authorities.
VAT on self-used articles brought or mailed into China by individuals
shall be levied together with Customs Duty. The detailed measures shall be
formulated by the Tariff Policy Committee of the State Council together
with the relevant departments.
Article 21
Taxpayers selling goods or taxable services shall issue special VAT
invoices to the purchasers. Sales amounts and output tax shall be
separately indicated in the special VAT invoices.
Under one of the following situations, the invoice to be issued shall
be an ordinary invoice rather than the special VAT invoice:
(1) Sale of goods or taxable services to consumers;
(2) Sale of VAT exempt goods;
(3) Sale of goods or taxable services by small-scale taxpayers.
Article 22
The place for the payment of VAT is as follows:
(1) Businesses with a fixed establishment shall report and pay tax
with the local competent tax authorities where the establishment is
located. If the head office and branch are not situated in the same county
(or city), they shall report and pay tax separately with their respective
local competent tax authorities. The head office may, upon the approval of
the State Administration for Taxation or its authorised tax authorities,
report and pay tax on a consolidated basis with the local competent tax
authorities where the head office is located.
(2) Businesses with a fixed establishment selling goods in a
different county (or city) shall apply for the issuance of an outbound
business activities tax administration certificate from the local
competent tax authorities where the establishment is located and shall
report and pay tax with the local competent tax authorities where the
establishment is located. Businesses selling goods and taxable services in
a different county (or city) without the outbound business activities tax
administration certificate issued by the local competent tax authorities
where the establishment is located, shall report and pay tax with the
local competent tax authorities where the sales activities take place. The
local competent tax authorities where the establishment is located shall
collect the overdue tax which has not been reported and paid to the local
competent tax authorities where the sales activities take place.
(3) Businesses without a fixed base selling goods or taxable services
shall report and pay tax with the local competent tax authorities where
the sales activities take place.
(4) For importation of goods, the importer or his agent shall report
and pay tax to the customs office where the imports are declared.
Article 23
The VAT assessable period shall be one day, three days, five days,
ten days, fifteen days or one month. The actual assessable period of the
taxpayer shall be determined by the competent tax authorities according to
the magnitude of the tax payable of the taxpayer; tax that cannot be
assessed in regular periods may be assessed on a
transaction-by-transaction basis.
Taxpayers that adopt one month as an assessable period shall report
and pay tax within ten days following the end of the period. If an
assessable period of one day, three days, five days, ten days or fifteen
days is adopted, the tax shall be prepaid within five days following the
end of the period and a monthly return shall be filled with any balance of
tax due settled within ten days from the first day of the following month.
Article 24
Taxpayers importing goods shall pay tax within seven days after the
issuance of the tax payment certificates by the customs office.
Article 25
taxpayers exporting goods with the applicable 0% tax rate shall, upon
completion of export procedures with the customs office, apply for the tax
refund on those export goods to the tax authorities on a monthly basis
based on such relevant documents as the export declaration document. The
detailed measures shall be formulated by the State Administration for
Taxation.
Where the return of goods or the withdrawal of the customs
declaration occurs after the completion of the tax refund on the export
goods, the taxpayer shall repay the tax refunded according to the laws.
Article 26
The collection and administration of VAT shall be conducted in
accordance with the relevant regulations of the Republic of China on Tax Collection and Administration> and these
Regulations.
Article 27
The collection of VAT from foreign investment enterprises and foreign
enterprises shall be conducted in accordance with the resolutions of the
standing Committee of the National People's Congress.
Article 28
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 29
These Regulations shall come into effect from January 1, 1994, Draft Regulations of the People's Republic of China on Value- Added Tax>
and the Tax> promulgated by the State Council on September 18, 1984 shall be
repealed on the same date.

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全面建立现代造船模式行动纲要（2006-2010年）

前 言
加快建立现代造船模式是我国船舶工业实现做大做强目标的重要战略举措。自2004年《国防科工委关于加快建立现代造船模式的指导意见》发布以来，我国船舶工业建立现代造船模式工作取得显著成效，进入了向深度和广度全面推进的新阶段。但是，与日韩等国家的先进造船模式相比，我国仍存在较大差距，主要表现在总装化程度低，专业化配套体系不健全；生产管理粗放，尚未完全摆脱经验型、调度式的生产管理方式；基础管理薄弱，信息化程度不高。为全面贯彻落实《船舶工业发展“十一五”规划纲要》，努力解决阻碍我国建立现代造船模式的薄弱环节，尽快提高我国船舶工业制造技术水平和生产效率，切实转变经济发展方式，特制定本纲要。

一、指导思想
以邓小平理论和“三个代表”重要思想为指导，坚持科学发展观，以尽快提高船舶工业制造技术水平，打破制约船舶工业发展的重大瓶颈为出发点，开拓创新，求真务实，加快推进全行业建立现代造船模式，大幅度提升现代化管理水平，为切实提高我国船舶工业经济运行质量，确保船舶工业的持续、快速、健康发展提供强大的支撑。

二、工作目标
到2010年，骨干造船企业基本建成以中间产品组织生产为主要特征的总装造船模式，中间产品实现成品化、专业化生产。管理精细化和信息集成化水平明显提高，形成连续、均衡、有节拍的流水式生产。生产效率达到25工时/修正总吨，三大主流船型造船周期缩短到10个月以内，单位国内生产总值能耗降低25%，工业经济效益综合指数提高60点以上，人均年销售收入达到100万元。中小型造船企业初步实现由传统造船模式向现代造船模式的转换，基本形成按中间产品组织设计、生产的管理模式，全行业生产效率与日、韩的差距缩小到1/4。

三、工作重点
（一）优化造船作业主流程，进一步提高总装化水平
1、以高度总装化为核心深化造船生产体系改造。高度总装化是现代造船模式发展的一个重要方向，其主要特征是充分发挥船厂核心资源的作用，尽可能地将船舶中间产品从造船作业主流程中分离出去，使企业集中力量从事总装生产，以提高总装造船生产规模和专业化水平。针对当前我国造船企业普遍存在总装主流程不够清晰、中间产品自制率高、流程复杂的不合理状况，要按照总装造船的基本要求，推进流程再造，合理配置资源，发展中间产品专业化、社会化生产，构建和完善总装造船生产体系。
2、以中间产品为导向优化生产作业流程。推行作业前移，实施先行舾装，提高分段完整性，实现中间产品成品化制作与安装的生产模式。开展能力测评，确保生产能力与生产负荷平衡，消除生产工艺流程上的瓶颈；要尽量压缩物流线，减少线路迂回，形成以中间产品为导向的高效、均衡、有节拍的流水生产。生产管理体制要与总装造船作业流程相适应，生产组织的设置要与中间产品的生产相对应，建立以中间产品为导向的成本管理与控制体系，保障总装造船作业流程的有效运行。
3、以总装化发展的要求规划和建设新造船企业。各造船集团和造船企业要加强对新建造船企业规划的指导与审查，要将现代造船模式的论证评估工作纳入其规划评审机制中，要充分考虑总装化造船的需求，为实施先进总装化造船方法配备必要的场地和设施。
（二）加快推进船舶中间产品专业化配套体系的建设
1、建立布局合理的船舶中间产品专业化生产企业。要统筹考虑总装造船企业以及与之配套的专业化协作企业的规划与发展，加快建设钢材加工中心、分段制造中心、管子加工中心、上层建筑加工中心、单元模块加工中心、大型铸锻件加工中心、轴系加工中心以及其他各类舾装件加工制造企业。无论是新厂建设还是老厂改造，都要在设施布局、流程设计、资源配置等方面确保中间产品专业化生产企业与总装造船企业同步、协调发展。
2、充分利用社会化协作网络，发展中间产品专业化生产。骨干造船企业要加强与地方分段制造企业及配套企业之间的沟通与合作，形成顺畅的供需渠道。各地区行业主管部门要发挥政府引导作用，尤其是在造船企业相对集中的地区，要充分利用地区优势，积极引导各种社会资源组建多种形式的中间产品专业化加工中心，构建和完善社会化协作网络和总装造船配套体系。
（三）切实加强基础管理，推进信息集成化
1、建立规范的基础数据管理体系。完善工时与物量的日报制度，加强和规范对设计、生产、管理基础数据的采集、分析和处理，加快资源数据库和产品数据库建设，建立有效的沟通和反馈机制，确保数据及时、准确，逐步形成系统、科学、规范的数据管理链。
2、进一步加强标准化工作，加快统一造船行业的信息编码和标准框架。在建立与总装造船相适应的设计、生产、管理体系的基础上，建立与完善相应的标准体系，逐步形成规范、详细的管理标准、技术标准和作业标准，促进企业整体业务流程的系统化、标准化。与此同时，组织制订全行业统一规范的标准体系和管理办法，促进企业之间信息的交流，逐步实现全行业的信息快速沟通和共享。
3、大力加强造船企业信息化工程的建设。重点是提高信息集成程度，以综合优化为目标，以CIMS系统、ERP等集成平台为核心，建立企业共享信息平台，努力实现船舶设计、制造、管理一体化和信息流、物流、资金流一体化。加强对信息资源的管理，提高信息资源的真实性和可靠性，构建完整、科学、合理的信息体系结构。
（四）强化工程管理方式与手段
1、加强前期策划。规范生产技术准备工作，建立有效的前期策划机制，完善前期策划方法，充分利用《船舶产品建造方针》、《综合日程计划》等手段，加强设计、生产、管理之间的前期沟通和协调，确保生产的顺畅推进。通过强化完工总结与反馈，不断提高前期策划的水平。
2、建立完整、科学的现代造船工程计划管理体系。按照以中间产品为导向总装造船的工程分解方式和项目管理方式，建立现代化的造船工程计划管理体系。采取必要措施，解决不合理的管理体制障碍，加强统筹协调，推进量化管理，增强计划精确性和可靠性，提高精细化管理水平，实现对生产计划、质量、成本、安全的有效控制。
3、全面推行现场管理。按照定置管理要求，彻底清理作业场所不必要物品，并将有用物品按照安全、方便、有利于提高生产效率、保证生产质量的要求，做好标识，定位摆放。做好工作场所的清扫和整理，做到日产日清，随产随清。持续改进作业标准、改善作业环境。
（五）加强总装造船工法研究与应用
1、加强总装造船工法的研究。围绕提高生产效率，缩短造船周期，不仅要开发和应用造船新工艺、新方法、新工装，更要加强对生产组织管理技术以及流程改造与优化等相关技术的研究。
2、全面推行分段总组建造法。要结合总装造船作业主流程的优化，整合企业生产资源，尽量减少分段总组的数量，增加分段总组的重量，结合企业实际有选择地发展巨型总段建造、船坞快速搭载、平地造船、浮船坞造船等新技术，减少船坞（台）工作量，最大限度地发挥船坞（台）核心生产资源的能力。
3、大力推广精度造船、先进舾装和先进涂装技术。应用造船精度管理与控制技术，以补偿量代替余量，实现部件和分段无余量装配、船坞（台）无余量搭载。大力推行舾装单元和功能模块技术，扩展中间产品范围。按照工序前移的原则，大力推广分段预装、总段预装、机舱盆舾装、上层建筑整体吊装等先进舾装技术，提高预舾装水平和船舶下水完整性。围绕新的国际涂装规范和标准，积极开展先进涂装技术研究。

四、保障措施
（一）完善工作机制
国防科工委成立“推进建立现代造船模式领导小组”，全面领导船舶行业建立现代造船模式工作；中国船舶工业行业协会成立“建立现代造船模式专家组”，为全行业推进建立现代造船模式提供技术咨询和指导；各集团公司、各企业应成立相应的现代造船模式推进领导小组及工作班子，结合各自具体情况，抓好本单位建立现代造船模式的落实工作。全行业要建立起由国防科工委抓导向、船舶行业协会抓推进、基层企业抓落实的三级组织体系，形成“顶层决策、实施有力、持续推进”的工作机制。
（二）加强监测评估与考核
为更好地了解和掌握造船企业推进建立现代造船模式工作的成效和差距，要强化评估与考核。尽快制订全行业统一的“船舶建造技术水平评估指标体系”，在此基础上，依托行业协会建模专家组对造船企业建立现代造船模式工作定期进行评估与考核，并根据测评结果及时提出相应对策和建议。
（三）加大经费投入
加大对现代造船技术研究与应用的支持力度，在高技术船舶科研计划中，要将现代造船技术作为船舶科技发展的战略重点之一，予以重点支持。各集团和企业要把推进建立现代造船模式工作作为科技创新工作的重要内容，统筹和落实必要的实施经费，确保推进工作的顺利进行。
（四）创新体制机制
消除阻碍建立现代造船模式的体制、机制性障碍。在组织机构、管理幅度、领导权限的设置上，在工时定额制度、分配制度、外包工用工制度等方面进行创新改革，逐步建立与现代造船模式相适应的激励、约束机制和扁平化的决策机制，为加快推进建立现代造船模式创造条件。