第一條 為了擴(kuò)大對外經(jīng)濟(jì)合作和技術(shù)交流，促進(jìn)中國國民經(jīng)濟(jì)的發(fā)展，中華人民共和國允許外國的企業(yè)和其他經(jīng)濟(jì)組織或者個人（以下簡稱外國投資者）在中國境內(nèi)舉辦外資企業(yè)，保護(hù)外資企業(yè)的合法權(quán)益。

第二條 本法所稱的外資企業(yè)是指依照中國有關(guān)法律在中國境內(nèi)設(shè)立的全部資本由外國投資者投資的企業(yè)，不包括外國的企業(yè)和其他經(jīng)濟(jì)組織在中國境內(nèi)的分支機(jī)構(gòu)。

第三條 設(shè)立外資企業(yè)，必須有利于中國國民經(jīng)濟(jì)的發(fā)展，并且采用先進(jìn)的技術(shù)和設(shè)備，或者產(chǎn)品全部出口或者大部分出口。

國家禁止或者限制設(shè)立外資企業(yè)的行業(yè)由國務(wù)院規(guī)定。

第四條 外國投資者在中國境內(nèi)的投資、獲得的利潤和其他合法權(quán)益，受中國法律保護(hù)。

外資企業(yè)必須遵守中國的法律、法規(guī)，不得損害中國的社會公共利益。

第五條 國家對外資企業(yè)不實行國有化和征收；在特殊情況下，根據(jù)社會公共利益的需要，對外資企業(yè)可以依照法律程序?qū)嵭姓魇眨�并給予相應(yīng)的補償。

第六條 設(shè)立外資企業(yè)的申請，由國務(wù)院對外經(jīng)濟(jì)貿(mào)易主管部門或者國務(wù)院授權(quán)的機(jī)關(guān)審查批準(zhǔn)。審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)在接到申請之日起九十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。

第七條 設(shè)立外資企業(yè)的申請經(jīng)批準(zhǔn)后，外國投資者應(yīng)當(dāng)在接到批準(zhǔn)證書之日起三十天內(nèi)向工商行政管理機(jī)關(guān)申請登記，領(lǐng)取營業(yè)執(zhí)照。外資企業(yè)的營業(yè)執(zhí)照簽發(fā)日期，為該企業(yè)成立日期。

第八條 外資企業(yè)符合中國法律關(guān)于法人條件的規(guī)定的，依法取得中國法人資格。

第九條 外資企業(yè)應(yīng)當(dāng)在審查批準(zhǔn)機(jī)關(guān)核準(zhǔn)的期限內(nèi)在中國境內(nèi)投資；逾期不投資的，工商行政管理機(jī)關(guān)有權(quán)吊銷營業(yè)執(zhí)照。

工商行政管理機(jī)關(guān)對外資企業(yè)的投資情況進(jìn)行檢查和監(jiān)督。

第十條 外資企業(yè)分立、合并或者其他重要事項變更，應(yīng)當(dāng)報審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)，并向工商行政管理機(jī)關(guān)辦理變更登記手續(xù)。

第十一條 外資企業(yè)的生產(chǎn)經(jīng)營計劃應(yīng)當(dāng)報其主管部門備案。

外資企業(yè)依照經(jīng)批準(zhǔn)的章程進(jìn)行經(jīng)營管理活動，不受干涉。

第十二條 外資企業(yè)雇用中國職工應(yīng)當(dāng)依法簽定合同，并在合同中訂明雇用、解雇、報酬、福利、勞動保護(hù)、勞動保險等事項。

第十三條 外資企業(yè)的職工依法建立工會組織，開展工會活動，維護(hù)職工的合法權(quán)益。

外資企業(yè)應(yīng)當(dāng)為本企業(yè)工會提供必要的活動條件。

第十四條 外資企業(yè)必須在中國境內(nèi)設(shè)置會計帳簿，進(jìn)行獨立核算，按照規(guī)定報送會計報表，并接受財政稅務(wù)機(jī)關(guān)的監(jiān)督。

外資企業(yè)拒絕在中國境內(nèi)設(shè)置會計帳簿的，財政稅務(wù)機(jī)關(guān)可以處以罰款，工商行政管理機(jī)關(guān)可以責(zé)令停止?fàn)I業(yè)或者吊銷營業(yè)執(zhí)照。

第十五條 外資企業(yè)在批準(zhǔn)的經(jīng)營范圍內(nèi)需要的原材料、燃料等物資，可以在中國購買，也可以在國際市場購買；在同等條件下，應(yīng)當(dāng)盡先在中國購買。

第十六條 外資企業(yè)的各項保險應(yīng)當(dāng)向中國境內(nèi)的保險公司投保。

第十七條 外資企業(yè)依照國家有關(guān)稅收的規(guī)定納稅并可以享受減稅、免稅的優(yōu)惠待遇。

外資企業(yè)將繳納所得稅后的利潤在中國境內(nèi)再投資的，可以依照國家規(guī)定申請退還再投資部分已繳納的部分所得稅稅款。

第十八條 外資企業(yè)的外匯事宜，依照國家外匯管理規(guī)定辦理。

外資企業(yè)應(yīng)當(dāng)在中國銀行或者國家外匯管理機(jī)關(guān)指定的銀行開戶。

外資企業(yè)應(yīng)當(dāng)自行解決外匯收支平衡。外資企業(yè)的產(chǎn)品經(jīng)有關(guān)主管機(jī)關(guān)批準(zhǔn)在中國市場銷售，因而造成企業(yè)外匯收支不平衡的，由批準(zhǔn)其在中國市場銷售的機(jī)關(guān)負(fù)責(zé)解決。

第十九條 外國投資者從外資企業(yè)獲得的合法利潤、其他合法收入和清算后的資金，可以匯往國外。

外資企業(yè)的外籍職工的工資收入和其他正當(dāng)收入，依法繳納個人所得稅后，可以匯往國外。

第二十條 外資企業(yè)的經(jīng)營期限由外國投資者申報，由審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。期滿需要延長的，應(yīng)當(dāng)在期滿一百八十天以前向?qū)彶榕鷾?zhǔn)機(jī)關(guān)提出申請。審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)在接到申請之日起三十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。

第二十一條 外資企業(yè)終止，應(yīng)當(dāng)及時公告，按照法定程序進(jìn)行清算。

在清算完結(jié)前，除為了執(zhí)行清算外，外國投資者對企業(yè)財產(chǎn)不得處理。

第二十二條 外資企業(yè)終止，應(yīng)當(dāng)向工商行政管理機(jī)關(guān)辦理注銷登記手續(xù)，繳銷營業(yè)執(zhí)照。

第二十三條 國務(wù)院對外經(jīng)濟(jì)貿(mào)易主管部門根據(jù)本法制定實施細(xì)則，報國務(wù)院批準(zhǔn)后施行。

第二十四條 本法自公布之日起施行。

【名稱】 LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-PRISES

【題注】

【章名】 Important Notice: (注意事項)


英文本源自中華人民共和國務(wù)院法制局編譯, 中國法制出版社出版的《中華人民

共和國涉外法規(guī)匯編》(1991年7月版).

當(dāng)發(fā)生歧意時, 應(yīng)以法律法規(guī)頒布單位發(fā)布的中文原文為準(zhǔn).

This English document is coming from "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.

【章名】 Whole Document (法規(guī)全文)


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-

PRISES

(Adopted at the Fourth Session of the Sixth National People's

Congress, promulgated by Order No. 39 of the President of the People's

Republic of China and effective as of April 12, 1986)

Article 1

With a view to expanding economic cooperation and technical exchange with

foreign countries and promoting the development of China's national

economy, the People's Republic of China permits foreign enterprises, other

foreign economic organizations and individuals (hereinafter collectively

referred to as "foreign investors") to set up enterprises with foreign

capital in China and protects the lawful rights and interests of such

enterprises.

Article 2

As mentioned in this Law, "enterprises with foreign capital" refers to

those enterprises established in China by foreign investors, exclusively

with their own capital, in accordance with relevant Chinese laws. The term

does not include branches set up in China by foreign enterprises and other

foreign economic organizations.

Article 3

Enterprises with foreign capital shall be established in such a manner as

to help the development of China's national economy; they shall use

advanced technology and equipment or market all or most of their products

outside China. Provisions shall be made by the State Council regarding

the lines of business which the state forbids enterprises with foreign

capital to engage in or on which it places certain restrictions.

Article 4

The investments of a foreign investor in China, the profits it earns and

its other lawful rights and interests are protected by Chinese law.

Enterprises with foreign capital must abide by Chinese laws and

regulations and must not engage in any activities detrimental to China's

public interest.

Article 5

The state shall not nationalize or requisition any enterprise with foreign

capital. Under special circumstances, when public interest requires,

enterprises with foreign capital may be requisitioned by legal procedures

and appropriate compensation shall be made.

Article 6

The application to establish an enterprise with foreign capital shall be

submitted for examination and approval to the department under the State

Council which is in charge of foreign economic relations and trade, or to

another agency authorized by the State Council. The authorities in charge

of examination and approval shall, within 90 days from the date they

receive such application, decide whether or not to grant approval.


Article 7

After an application for the establishment of an enterprise with foreign

capital has been approved, the foreign investor shall, within 30 days from

the date of receiving a certificate of approval, apply to the industry and

commerce administration authorities for registration and obtain a business

licence. The date of issue of the business licence shall be the date of

the establishment of the enterprise.

Article 8

An enterprise with foreign capital which meets the conditions for being

considered a legal person under Chinese law shall acquire the status of a

Chinese legal person, in accordance with the law.

Article 9

An enterprise with foreign capital shall make investments in China within

the period approved by the authorities in charge of examination and

approval. If it fails to do so, the industry and commerce administration

authorities may cancel its business licence. The industry and commerce

administration authorities shall inspect and supervise the investment

situation of an enterprise with foreign capital.

Article 10

In the event of a separation, merger or other major change, an enterprise

with foreign capital shall report to and seek approval from the

authorities in charge of examination and approval, and register the change

with the industry and commerce administration authorities.

Article 11

The production and operating plans of enterprises with foreign capital

shall be reported to the competent authorities for the record.

Enterprises with foreign capital shall conduct their operations and

management in accordance with the approved articles of association, and

shall be free from any interference.

Article 12

When employing Chinese workers and staff, an enterprise with foreign

capital shall conclude contracts with them according to law, in which

matters concerning employment, dismissal, remuneration, welfare benefits,

labour protection and labour insurance shall be clearly prescribed.

Article 13

Workers and staff of enterprises with foreign capital may organize trade

unions in accordance with the law, in order to conduct trade union

activities and protect their lawful rights and interests.

The enterprises shall provide the necessary conditions for the activities

of the trade unions in their respective enterprises.


Article 14

An enterprise with foreign capital must set up account books in China,

conduct independent accounting, submit the fiscal reports and statements

as required and accept supervision by the financial and tax authorities.

If an enterprise with foreign capital refuses to maintain account books in

China, the financial and tax authorities may impose a fine on it, and the

industry and commerce administration authorities may order it to suspend

operations or may revoke its business licence.

Article 15

Within the scope of the operations approved, enterprises with foreign

capital may purchase, either in China or from the world market, raw and

semi-processed materials, fuels and other materials they need. When these

materials are available from both sources on similar terms, first priority

should be given to purchases in China.

Article 16

Enterprises with foreign capital shall apply to insurance companies in

China for such kinds of insurance coverage as are needed.

Article 17

Enterprises with foreign capital shall pay taxes in accordance with

relevant state provisions for tax payment, and may enjoy preferential

treatment for reduction of or exemption from taxes.

An enterprise that reinvests its profits in China after paying the income

tax, may, in accordance with relevant state provisions, apply for refund

of a part of the income tax already paid on the reinvested amount.

Article 18

Enterprises with foreign capital shall handle their foreign exchange

transactions in accordance with the state provisions for foreign exchange

control. Enterprises with foreign capital shall open an account with the

Bank of China or with a bank designated by the state agency exercising

foreign exchange control. Enterprises with foreign capital shall manage

to balance their own foreign exchange receipts and payments. If, with the

approval of the competent authorities, the enterprises market their

products in China and consequently experience an imbalance in foreign

exchange, the said authorities shall help them correct the imbalance.

Article 19

The foreign investor may remit abroad profits that are lawfully earned

from an enterprise with foreign capital, as well as other lawful earnings

and any funds remaining after the enterprise is liquidated.

Wages, salaries and other legitimate income earned by foreign employees in

an enterprise with foreign capital may be remitted abroad after the

payment of individual income tax in accordance with the law.


Article 20

With respect to the period of operations of an enterprise with foreign

capital, the foreign investor shall report to and secure approval from the

authorities in charge of examination and approval. For an extension of the

period of operations, an application shall be submitted to the said

authorities 180 days before the expiration of the period. The authorities

in charge of examination and approval shall, within 30 days from the date

such application is received, decide whether or not to grant the

extension.

Article 21

When terminating its operations, an enterprise with foreign capital shall

promptly issue a public notice and proceed with liquidation in accordance

with legal procedure. Pending the completion of liquidation, a foreign

investor may not dispose of the assets of the enterprise except for the

purpose of liquidation.

Article 22

At the termination of operations, the enterprise with foreign capital

shall nullify its registration with the industry and commerce

administration authorities and hand in its business licence for

cancellation.

Article 23

The department under the State Council which is in charge of foreign

economic relations and trade shall, in accordance with this Law, formulate

rules for its implementation, which shall go into effect after being

submitted to and approved by the State Council.

Article 24

This Law shall go into effect on the day of its promulgation.