BEIJING, March 5 (Reuters) - China will lift all foreign investment restrictions in the manufacturing sector and relax market access restrictions in service industries such as telecoms and medical services, according to a report by the state planner released on Tuesday.

The report also said that the state planner will ensure the market plays a decisive role in allocating resources and that it will establish a carbon management system at provincial and municipal levels.

China will also intensify efforts to create job opportunities, including through expanding the export of labour. (Reporting by Joe Cash and Bernard Orr; Editing by Christopher Cushing)