中華人民共和國外資企業(yè)法

　　【標題】 中華人民共和國外資企業(yè)法(附英文)

　　【發(fā)布單位】 全國人大

　　【發(fā)布日期】1986年04月12日

　　【實施日期】1986年04月12日

　　中華人民共和國主席令 第三十九號

　　《中華人民共和國外資企業(yè)法》已由中華人民共和國第六屆全國人民代表大會第四次會議于一九八六年四月十二日通過，現(xiàn)予公布，自公布之日起施行。

　　中華人民共和國主席 李先念

　　一九八六年四月十二日

　　《中華人民共和國外資企業(yè)法》

　　第一條 為了擴大對外經(jīng)濟合作和技術交流，促進中國國民經(jīng)濟的發(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)，保護外資企業(yè)的合法權益。

　　第二條 本法所稱的外資企業(yè)是指依照中國有關法律在中國境內(nèi)設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)濟組織在中國境內(nèi)的分支機構。

　　第三條 設立外資企業(yè)，必須有利于中國國民經(jīng)濟的發(fā)展，并且采用先進的技術和設備，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立外資企業(yè)的行業(yè)由國務院規(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益，受中國法律保護。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?，并給予相應的補償。

　　第六條 設立外資企業(yè)的申請，由國務院對外經(jīng)濟貿(mào)易主管部門或者國務院授權的機關審查批準。審查批準機關應當在接到申請之日起九十天內(nèi)決定批準或者不批準。

　　第七條 設立外資企業(yè)的申請經(jīng)批準后，外國投資者應當在接到批準證書之日起三十天內(nèi)向工商行政管理機關申請登記，領取營業(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)應當在審查批準機關核準的期限內(nèi)在中國境內(nèi)投資;逾期不投資的，工商行政管理機關有權吊銷營業(yè)執(zhí)照。工商行政管理機關對外資企業(yè)的投資情況進行檢查和監(jiān)督。

　　第十條 外資企業(yè)分立、合并或者其他重要事項變更，應當報審查批準機關批準，并向工商行政管理機關辦理變更登記手續(xù)。

　　第十一條 外資企業(yè)的生產(chǎn)經(jīng)營計劃應當報其主管部門備案。外資企業(yè)依照經(jīng)批準的章程進行經(jīng)營管理活動，不受干涉。

　　第十二條 外資企業(yè)雇用中國職工應當依法簽定合同，并在合同中訂明雇用、解雇、報酬、福利、勞動保護、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，維護職工的合法權益。外資企業(yè)應當為本企業(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)設置會計帳簿，進行獨立核算，按照規(guī)定報送會計報表，并接受財政稅務機關的監(jiān)督。外資企業(yè)拒絕在中國境內(nèi)設置會計帳簿的，財政稅務機關可以處以罰款，工商行政管理機關可以責令停止營業(yè)或者吊銷營業(yè)執(zhí)照。

　　第十五條 外資企業(yè)在批準的經(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，應當盡先在中國購買。

　　第十六條 外資企業(yè)的各項保險應當向中國境內(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)應當在中國銀行或者國家外匯管理機關指定的銀行開戶。

　　外資企業(yè)應當自行解決外匯收支平衡。外資企業(yè)的產(chǎn)品經(jīng)有關主管機關批準在中國市場銷售，因而造成企業(yè)外匯收支不平衡的，由批準其在中國市場銷售的機關負責解決。

　　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，由審查批準機關批準。期滿需要延長的，應當在期滿一百八十天以前向?qū)彶榕鷾蕶C關提出申請。審查批準機關應當在接到申請之日起三十天內(nèi)決定批準或者不批準。

　　第二十一條 外資企業(yè)終止，應當及時公告，按照法定程序進行清算。

　　在清算完結前，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，應當向工商行政管理機關辦理注銷登記手續(xù)，繳銷營業(yè)執(zhí)照。

　　第二十三條 國務院對外經(jīng)濟貿(mào)易主管部門根據(jù)本法制定實施細則，報國務院批準后施行。

　　第二十四條 本法自公布之日起施行。

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

　　Important Notice: (注意事項)

　　英文本源自中華人民共和國務院法制局編譯, 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).

　　當發(fā)生歧意時, 應以法律法規(guī)頒布單位發(fā)布的中文原文為準.

　　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.

　　Whole Document (法規(guī)全文)

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

　　(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 imbal ance 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 inan 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.