第一章 總則

第二章 設立程序

第三章 組織形式與注冊資本

第四章 出資方式與期限

第五章 用地及其費用

第六章 購買與銷售

第七章 稅 務

第八章 外匯管理

第九章 財務與會計

第十章 職 工

第十一章 工 會

第十二章 期限、終止與清算

第十三章 附 則

【章名】 第一章 總 則

第一條 根據(jù)《中華人民共和國外資企業(yè)法》第二十三條的規(guī)定，制定本實施細則。

第二條 外資企業(yè)受中國法律的管轄和保護。

外資企業(yè)在中國境內從事經營活動，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。

第三條 設立外資企業(yè)，必須有利于中國國民經濟的發(fā)展，能夠取得顯著的經濟效益，并應當至少符合下列一項條件：

（一）采用先進技術和設備，從事新產品開發(fā)，節(jié)約能源和原材料，實現(xiàn)產品升級換代，可以替代進口的；

（二）年出口產品的產值達到當年全部產品產值５０％以上，實現(xiàn)外匯收支平衡或者有余的。

第四條 下列行業(yè)，禁止設立外資企業(yè)：

（一）新聞、出版、廣播、電視、電影；

（二）國內商業(yè)、對外貿易、保險；

（三）郵電通信；

（四）中國政府規(guī)定禁止設立外資企業(yè)的其他行業(yè)。

第五條 下列行業(yè)，限制設立外資企業(yè)：

（一）公用事業(yè)；

（二）交通運輸；

（三）房地產；

（四）信托投資；

（五）租賃。

申請在前款規(guī)定的行業(yè)中設立外資企業(yè)，除中國法律、法規(guī)另有規(guī)定外，須經中華人民共和國對外經濟貿易部（以下簡稱對外經濟貿易部）批準。

第六條 申請設立外資企業(yè)，有下列情況之一的，不予批準：

（一）有損中國主權或者社會公共利益的；

（二）危及中國國家安全的；

（三）違反中國法律、法規(guī)的；

（四）不符合中國國民經濟發(fā)展要求的；

（五）可能造成環(huán)境污染的。

第七條 外資企業(yè)在批準的經營范圍內，自主經營管理，不受干涉。

【章名】 第二章 設立程序

第八條 設立外資企業(yè)的申請，由對外經濟貿易部審查批準后，發(fā)給批準證書。

設立外資企業(yè)的申請屬于下列情形的，國務院授權省、自治區(qū)、直轄市和計劃單列市、經濟特區(qū)人民政府審查批準后，發(fā)給批準證書：

（一）投資總額在國務院規(guī)定的投資審批權限以內的；

（二）不需要國家調撥原材料，不影響能源、交通運輸、外貿出口配額等全國綜合平衡的。

省、自治區(qū)、直轄市和計劃單列市、經濟特區(qū)人民政府在國務院授權范圍內批準設立外資企業(yè)，應當在批準后十五天內報對外經濟貿易部備案（對外經濟貿易部和省、自治區(qū)、直轄市和計劃單列市、經濟特區(qū)人民政府，以下統(tǒng)稱審批機關）。

第九條 申請設立的外資企業(yè)，其產品涉及出口許可證、出口配額、進口許可證或者屬于國家限制進口的，應當依照有關管理權限事先征得對外經濟貿易部門的同意。

第十條 外國投資者在提出設立外資企業(yè)的申請前，應當就下列事項向擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府提交報告。報告內容包括：設立外資企業(yè)的宗旨；經營范圍、規(guī)模；生產產品；使用的技術設備；產品在中國和國外市場的銷售比例；用地面積及要求；需要用水、電、煤、煤氣或者其他能源的條件及數(shù)量；對公共設施的要求等。

縣級或者縣級以上地方人民政府應當在收到外國投資者提交的報告之日起三十天內以書面形式答復外國投資者。

第十一條 外國投資者設立外資企業(yè)，應當通過擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府向審批機關提出申請，并報送下列文件：

（一）設立外資企業(yè)申請書；

（二）可行性研究報告；

（三）外資企業(yè)章程；

（四）外資企業(yè)法定代表人（或者董事會人選）名單；

（五）外國投資者的法律證明文件和資信證明文件；

（六）擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府的書面答復；

（七）需要進口的物資清單；

（八）其他需要報送的文件。

前款（一）、（三）項文件必須用中文書寫；（二）、（四）、（五）項文件可以用外文書寫但應當附中文譯文。

兩個或者兩個以上外國投資者共同申請設立外資企業(yè)，應當將其簽訂的合同副本報送審批機關備案。

第十二條 審批機關應當在收到申請設立外資企業(yè)的全部文件之日起九十天內決定批準或者不批準。審批機關如果發(fā)現(xiàn)上述文件不齊備或者有不當之處，可以要求限期補報或者修改。

第十三條 設立外資企業(yè)的申請經審批機關批準后，外國投資者應當在收到批準證書之日起三十天內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。

外國投資者在收到批準證書之日起滿三十天未向工商行政管理機關申請登記的，外資企業(yè)批準證書自動失效。

外資企業(yè)應當在企業(yè)成立之日起三十天內向稅務機關辦理稅務登記。

第十四條 外國投資者可以委托中國的外商投資企業(yè)服務機構或者其他經濟組織代為辦理第九條、第十條第一款和第十一條規(guī)定事宜，但須簽訂委托合同。

第十五條 設立外資企業(yè)的申請書應當包括下列內容：

（一）外國投資者的姓名或者名稱、住所、注冊地和法定代表人的姓名、國籍、職務；

（二）擬設立外資企業(yè)的名稱、住所；

（三）經營范圍、產品品種和生產規(guī)模；

（四）擬設立外資企業(yè)的投資總額、注冊資本、資金來源、出資方式和期限；

（五）擬設立外資企業(yè)的組織形式和機構、法定代表人；

（六）采用的主要生產設備及其新舊程度、生產技術、工藝水平及其來源；

（七）產品的銷售方向、地區(qū)和銷售渠道、方式以及在中國和國外市場的銷售比例；


（八）外匯資金的收支安排；

（九）有關機構設置和人員編制，職工的招用、培訓、工資、福利、保險、勞動保護等事項的安排；

（十）可能造成環(huán)境污染的程度和解決措施；

（十一）場地選擇和用地面積；

（十二）基本建設和生產經營所需資金、能源、原材料及其解決辦法；

（十三）項目實施的進度計劃；

（十四）擬設立外資企業(yè)的經營期限。

第十六條 外資企業(yè)的章程應當包括下列內容：

（一）名稱及住所；

（二）宗旨、經營范圍；

（三）投資總額、注冊資本、出資期限；

（四）組織形式；

（五）內部組織機構及其職權和議事規(guī)則，法定代表人以及總經理、總工程師、總會計師等人員的職責、權限；

（六）財務、會計及審計的原則和制度；

（七）勞動管理；

（八）經營期限、終止及清算；

（九）章程的修改程序。

第十七條 外資企業(yè)的章程經審批機關批準后生效，修改時同。

第十八條 外資企業(yè)的分立、合并或者由于其他原因導致資本發(fā)生重大變動，須經審批機關批準，并應當聘請中國的注冊會計師驗證和出具驗資報告；經審批機關批準后，向工商行政管理機關辦理變更登記手續(xù)。

【章名】 第三章 組織形式與注冊資本

第十九條 外資企業(yè)的組織形式為有限責任公司。經批準也可以為其他責任形式。


外資企業(yè)為有限責任公司的，外國投資者對企業(yè)的責任以其認繳的出資額為限。

外資企業(yè)為其他責任形式的，外國投資者對企業(yè)的責任適用中國法律、法規(guī)的規(guī)定。

第二十條 外資企業(yè)的投資總額，是指開辦外資企業(yè)所需資金總額，即按其生產規(guī)模需要投入的基本建設資金和生產流動資金的總和。

第二十一條 外資企業(yè)的注冊資本，是指為設立外資企業(yè)在工商行政管理機關登記的資本總額，即外國投資者認繳的全部出資額。

外資企業(yè)的注冊資本要與其經營規(guī)模相適應，注冊資本與投資總額的比例應當符合中國有關規(guī)定。

第二十二條 外資企業(yè)在經營期內不得減少其注冊資本。

第二十三條 外資企業(yè)注冊資本的增加、轉讓，須經審批機關批準，并向工商行政管理機關辦理變更登記手續(xù)。

第二十四條 外資企業(yè)將其財產或者權益對外抵押、轉讓，須經審批機關批準并向工商行政管理機關備案。

第二十五條 外資企業(yè)的法定代表人是依照其章程規(guī)定，代表外資企業(yè)行使職權的負責人。

法定代表人無法履行其職權時，應當以書面形式委托代理人，代其行使職權。

【章名】 第四章 出資方式與期限

第二十六條 外國投資者可以用可自由兌換的外幣出資，也可以用機器設備、工業(yè)產權、專有技術等作價出資。

經審批機關批準，外國投資者也可以用其從中國境內舉辦的其他外商投資企業(yè)獲得的人民幣利潤出資。

第二十七條 外國投資者以機器設備作價出資的，該機器設備必須符合下列要求：


（一）外資企業(yè)生產所必需的；

（二）中國不能生產，或者雖能生產，但在技術性能或者供應時間上不能保證需要的。

該機器設備的作價不得高于同類機器設備當時的國際市場正常價格。

對作價出資的機器設備，應當列出詳細的作價出資清單，包括名稱、種類、數(shù)量、作價等，作為設立外資企業(yè)申請書的附件一并報送審批機關。

第二十八條 外國投資者以工業(yè)產權、專有技術作價出資時，該工業(yè)產權、專有技術必須符合下列要求：

（一）外國投資者自己所有的；

（二）能生產中國急需的新產品或者出口適銷產品的。

該工業(yè)產權、專有技術的作價應當與國際上通常的作價原則相一致，其作價金額不得超過外資企業(yè)注冊資本的２０％。

對作價出資的工業(yè)產權、專有技術，應當備有詳細資料，包括所有權證書的復制件，有效狀況及其技術性能、實用價值，作價的計算根據(jù)和標準等，作為設立外資企業(yè)申請書的附件一并報送審批機關。

第二十九條 作價出資的機器設備運抵中國口岸時，外資企業(yè)應當報請中國的商檢機構進行檢驗，由該商檢機構出具檢驗報告。

作價出資的機器設備的品種、質量和數(shù)量與外國投資者報送審批機關的作價出資清單列出的機器設備的品種、質量和數(shù)量不符的，審批機關有權要求外國投資者限期改正。

第三十條 作價出資的工業(yè)產權、專有技術實施后，審批機關有權進行檢查。該工業(yè)產權、專有技術與外國投資者原提供的資料不符的，審批機關有權要求外國投資者限期改正。

第三十一條 外國投資者繳付出資的期限應當在設立外資企業(yè)申請書和外資企業(yè)章程中載明。外國投資者可以分期繳付出資，但最后一期出資應當在營業(yè)執(zhí)照簽發(fā)之日起三年內繳清。其中第一期出資不得少于外國投資者認繳出資額的１５％，并應當在外資企業(yè)營業(yè)執(zhí)照簽發(fā)之日起九十天內繳清。

外國投資者未能在前款規(guī)定的期限內繳付第一期出資的，外資企業(yè)批準證書即自動失效。外資企業(yè)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；不辦理注銷登記手續(xù)和繳銷營業(yè)執(zhí)照的，由工商行政管理機關吊銷其營業(yè)執(zhí)照，并予以公告。

第三十二條 第一期出資后的其他各期的出資，外國投資者應當如期繳付。無正當理由逾期三十天不出資的，依照本實施細則第三十一條第二款的規(guī)定處理。

外國投資者有正當理由要求延期出資的，應當經審批機關同意，并報工商行政管理機關備案。

第三十三條 外國投資者繳付每期出資后，外資企業(yè)應當聘請中國的注冊會計師驗證，并出具驗資報告，報審批機關和工商行政管理機關備案。

【章名】 第五章 用地及其費用

第三十四條 外資企業(yè)的用地，由外資企業(yè)所在地的縣級或者縣級以上地方人民政府根據(jù)本地區(qū)的情況審核后，予以安排。

第三十五條 外資企業(yè)應當在營業(yè)執(zhí)照簽發(fā)之日起三十天內，持批準證書和營業(yè)執(zhí)照到外資企業(yè)所在地縣級或者縣級以上地方人民政府的土地管理部門辦理土地使用手續(xù)，領取土地證書。

第三十六條 土地證書為外資企業(yè)使用土地的法律憑證。外資企業(yè)在經營期限內未經批準，其土地使用權不得轉讓。

第三十七條 外資企業(yè)在領取土地證書時，應當向其所在地土地管理部門繳納土地使用費。

第三十八條 外資企業(yè)使用經過開發(fā)的土地，應當繳付土地開發(fā)費。

前款所指土地開發(fā)費包括征地拆遷安置費用和為外資企業(yè)配套的基礎設施建設費用。土地開發(fā)費可由土地開發(fā)單位一次性計收或者分年計收。

第三十九條 外資企業(yè)使用未經開發(fā)的土地，可以開發(fā)或者委托中國有關單位開發(fā)。基礎設施的建設，應當由外資企業(yè)所在地縣級或者縣級以上地方人民政府統(tǒng)一安排。

第四十條 外資企業(yè)的土地使用費和土地開發(fā)費的計收標準，依照中國有關規(guī)定辦理。

第四十一條 外資企業(yè)的土地使用年限，與經批準的該外資企業(yè)的經營期限相同。

第四十二條 外資企業(yè)除依照本章規(guī)定取得土地使用權外，還可以依照中國其他法規(guī)的規(guī)定取得土地使用權。

【章名】 第六章 購買與銷售

第四十三條 外資企業(yè)自行制定和執(zhí)行生產經營計劃，該生產經營計劃應當報其所在地行業(yè)主管部門備案。

第四十四條 外資企業(yè)有權自行決定購買本企業(yè)自用的機器設備、原材料、燃料、零部件、配套件、元器件、運輸工具和辦公用品等（以下統(tǒng)稱“物資”）。

外資企業(yè)在中國購買物資，在同等條件下，享受與中國企業(yè)同等的待遇。

第四十五條 外資企業(yè)在中國市場銷售其產品，應當依照經批準的銷售比例進行。


外資企業(yè)超過批準的銷售比例在中國市場銷售其產品，須經審批機關批準。

第四十六條 外資企業(yè)有權自行出口本企業(yè)生產的產品，也可以委托中國的外貿公司代銷或者委托中國境外的公司代銷。

外資企業(yè)有權依照批準的銷售比例自行在中國銷售本企業(yè)產品，也可以委托中國的商業(yè)機構代銷。

第四十七條 外國投資者作為出資的機器設備，依照中國規(guī)定需要領取進口許可證的，外資企業(yè)憑批準的該企業(yè)進口設備和物資清單直接或者委托代理機構向發(fā)證機關申領進口許可證。

外資企業(yè)在批準的經營范圍內，進口本企業(yè)自用并為生產所需的物資，依照中國規(guī)定需要領取進口許可證的，應當編制年度進口計劃，每半年向發(fā)證機關申領一次。

外資企業(yè)出口產品，依照中國規(guī)定需要領取出口許可證的，應當編制年度出口計劃，每半年向發(fā)證機關申領一次。

第四十八條 外資企業(yè)進口的物資以及技術勞務的價格不得高于當時的國際市場同類物資以及技術勞務的正常價格。外資企業(yè)的出口產品價格，由外資企業(yè)參照當時的國際市場價格自行確定，但不得低于合理的出口價格。用高價進口、低價出口等方式逃避稅收的，稅務機關有權根據(jù)稅法規(guī)定，追究其法律責任。

外資企業(yè)依照批準的銷售比例在中國市場銷售產品的價格，應當執(zhí)行中國有關價格管理的規(guī)定。

前述價格應當報物價管理機關和稅務機關備案，并接受其監(jiān)督。

第四十九條 外資企業(yè)應當依照《中華人民共和國統(tǒng)計法》及中國利用外資統(tǒng)計制度的規(guī)定，提供統(tǒng)計資料，報送統(tǒng)計報表。

【章名】 第七章 稅 務

第五十條 外資企業(yè)應當依照中國法律、法規(guī)的規(guī)定，繳納稅款。

第五十一條 外資企業(yè)的職工應當依照中國法律、法規(guī)的規(guī)定，繳納個人所得稅。

第五十二條 外資企業(yè)進口下列物資，免征關稅和工商統(tǒng)一稅：

（一）外國投資者作為出資的機器設備、零部件、建設用建筑材料以及安裝、加固機器所需材料；

（二）外資企業(yè)以投資總額內的資金進口本企業(yè)生產所需的自用機器設備、零部件、生產用交通運輸工具以及生產管理設備；

（三）外資企業(yè)為生產出口產品而進口的原材料、輔料、元器件、零部件和包裝物料。

前款所述的進口物資，經批準在中國境內轉賣或者轉用于生產在中國境內銷售的產品，應當依照中國稅法納稅或者補稅。

第五十三條 外資企業(yè)生產的出口產品，除中國限制出口的以外，依照中國稅法免征關稅和工商統(tǒng)一稅。

【章名】 第八章 外匯管理

第五十四條 外資企業(yè)的外匯事宜，應當依照中國有關外匯管理的法規(guī)辦理。

第五十五條 外資企業(yè)憑工商行政管理機關發(fā)給的營業(yè)執(zhí)照，在中國境內可以經營外匯業(yè)務的銀行開立帳戶，由開戶銀行監(jiān)督收付。

外資企業(yè)的外匯收入，應當存入其開戶銀行的外匯帳戶；外匯支出，應當從其外匯帳戶中支付。

第五十六條 外資企業(yè)應當自行解決外匯收支平衡。

外資企業(yè)無法自行解決外匯收支平衡的，外國投資者應當在設立外資企業(yè)申請書中載明并提出如何解決的具體方案；審批機關商有關部門后作出答復。

設立外資企業(yè)申請書中已載明自行解決外匯收支平衡的，任何政府部門不負責解決其外匯收支平衡問題。

外資企業(yè)生產的產品為中國急需并且可以替代進口，經批準在中國銷售的，經中國外匯管理機關批準后，可以收取外匯。

第五十七條 外資企業(yè)因生產和經營需要在中國境外的銀行開立外匯帳戶，須經中國外匯管理機關批準，并依照中國外匯管理機關的規(guī)定定期報告外匯收付情況和提供銀行對帳單。

第五十八條 外資企業(yè)中的外籍職工和港澳臺職工的工資和其他正當?shù)耐鈪R收益，依照中國稅法納稅后，可以自由匯出。

【章名】 第九章 財務會計

第五十九條 外資企業(yè)應當依照中國法律、法規(guī)和財政機關的規(guī)定，建立財務會計制度并報其所在地財政、稅務機關備案。

第六十條 外資企業(yè)的會計年度自公歷年的一月一日起至十二月三十一日止。

第六十一條 外資企業(yè)依照中國稅法規(guī)定繳納所得稅后的利潤，應當提取儲備基金和職工獎勵及福利基金。儲備基金的提取比例不得低于稅后利潤的１０％，當累計提取金額達到注冊資本的５０％時，可以不再提取。職工獎勵及福利基金的提取比例由外資企業(yè)自行確定。

外資企業(yè)以往會計年度的虧損未彌補前，不得分配利潤；以往會計年度未分配的利潤，可與本會計年度可供分配的利潤一并分配。

第六十二條 外資企業(yè)的自制會計憑證、會計帳簿和會計報表，應當用中文書寫；用外文書寫的，應當加注中文。

第六十三條 外資企業(yè)應當獨立核算。

外資企業(yè)的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規(guī)定編制。以外幣編報會計報表的，應當同時編報外幣折合為人民幣的會計報表。

外資企業(yè)的年度會計報表和清算會計報表，應當聘請中國的注冊會計師進行驗證并出具報告。

第二款和第三款規(guī)定的外資企業(yè)的年度會計報表和清算會計報表，連同中國的注冊會計師出具的報告，應當在規(guī)定的時間內報送財政、稅務機關，并報審批機關和工商行政管理機關備案。

第六十四條 外國投資者可以聘請中國或者外國的會計人員查閱外資企業(yè)帳簿，費用由外國投資者承擔。

第六十五條 外資企業(yè)應當向財政、稅務機關報送年度資產負債表和損益表，并報審批機關和工商行政管理機關備案。

第六十六條 外資企業(yè)應當在企業(yè)所在地設置會計帳簿，并接受財政、稅務機關的監(jiān)督。

違反前款規(guī)定的，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。

【章名】 第十章 職 工

第六十七條 外資企業(yè)在中國境內雇用職工，企業(yè)和職工雙方應當依照中國的法律、法規(guī)簽訂勞動合同。合同中應當訂明雇用、辭退、報酬、福利、勞動保護、勞動保險等事項。

外資企業(yè)不得雇用童工。

第六十八條 外資企業(yè)應當負責職工的業(yè)務、技術培訓，建立考核制度，使職工在生產、管理技能方面能夠適應企業(yè)的生產與發(fā)展需要。

【章名】 第十一章 工 會

第六十九條 外資企業(yè)的職工有權依照《中華人民共和國工會法》的規(guī)定，建立基層工會組織，開展工會活動。

第七十條 外資企業(yè)工會是職工利益的代表，有權代表職工同本企業(yè)簽訂勞動合同，并監(jiān)督勞動合同的執(zhí)行。

第七十一條 外資企業(yè)工會的基本任務是：依照中國法律、法規(guī)的規(guī)定維護職工的合法權益，協(xié)助企業(yè)合理安排和使用職工福利、獎勵基金；組織職工學習政治、科學技術和業(yè)務知識，開展文藝、體育活動；教育職工遵守勞動紀律，努力完成企業(yè)的各項經濟任務。

外資企業(yè)研究決定有關職工獎懲、工資制度、生活福利、勞動保護和保險問題時，工會代表有權列席會議。外資企業(yè)應當聽取工會的意見，取得工會的合作。

第七十二條 外資企業(yè)應當積極支持本企業(yè)工會的工作，依照《中華人民共和國工會法》的規(guī)定，為工會組織提供必要的房屋和設備，用于辦公、會議、舉辦職工集體福利、文化、體育事業(yè)。外資企業(yè)每月按照企業(yè)職工實發(fā)工資總額的２％撥交工會經費，由本企業(yè)工會依照中華全國總工會制定的有關工會經費管理辦法使用。

【章名】 第十二章 期限、終止與清算

第七十三條 外資企業(yè)的經營期限，根據(jù)不同行業(yè)和企業(yè)的具體情況，由外國投資者在設立外資企業(yè)的申請書中擬訂，經審批機關批準。

第七十四條 外資企業(yè)的經營期限，從其營業(yè)執(zhí)照簽發(fā)之日起計算。

外資企業(yè)經營期滿需要延長經營期限的，應當在距經營期滿一百八十天前向審批機關報送延長經營期限的申請書。審批機關應當在收到申請書之日起三十天內決定批準或者不批準。

外資企業(yè)經批準延長經營期限的，應當自收到批準延長期限文件之日起三十天內，向工商行政管理機關辦理變更登記手續(xù)。

第七十五條 外資企業(yè)有下列情形之一的，應予終止：

（一）經營期限屆滿；

（二）經營不善，嚴重虧損，外國投資者決定解散；

（三）因自然災害、戰(zhàn)爭等不可抗力而遭受嚴重損失，無法繼續(xù)經營；

（四）破產；

（五）違反中國法律、法規(guī)，危害社會公共利益被依法撤銷；

（六）外資企業(yè)章程規(guī)定的其他解散事由已經出現(xiàn)。

外資企業(yè)如存在前款第（二）、（三）、（四）項所列情形，應當自行提交終止申請書，報審批機關核準。審批機關作出核準的日期為企業(yè)的終止日期。

第七十六條 外資企業(yè)依照第七十五條第（一）、（二）、（三）、（六）項的規(guī)定終止的，應當在終止之日起十五天內對外公告并通知債權人，并在終止公告發(fā)出之日起十五天內，提出清算程序、原則和清算委員會人選，報審批機關審核后進行清算。

第七十七條 清算委員會應當由外資企業(yè)的法定代表人、債權人代表以及有關主管機關的代表組成，并聘請中國的注冊會計師、律師等參加。

清算費用從外資企業(yè)現(xiàn)存財產中優(yōu)先支付。

第七十八條 清算委員會行使下列職權：

（一）召集債權人會議；

（二）接管并清理企業(yè)財產，編制資產負債表和財產目錄；

（三）提出財產作價和計算依據(jù)；

（四）制定清算方案；

（五）收回債權和清償債務；

（六）追回股東應繳而未繳的款項；

（七）分配剩余財產；

（八）代表外資企業(yè)起訴和應訴。

第七十九條 外資企業(yè)在清算結束之前，外國投資者不得將該企業(yè)的資金匯出或者攜出中國境外，不得自行處理企業(yè)的財產。

外資企業(yè)清算結束，其資產凈額和剩余財產超過注冊資本的部分視同利潤，應當依照中國稅法繳納所得稅。

第八十條 外資企業(yè)清算結束，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。

第八十一條 外資企業(yè)清算處理財產時，在同等條件下，中國的企業(yè)或者其他經濟組織有優(yōu)先購買權。

第八十二條 外資企業(yè)依照第七十五條第（四）項的規(guī)定終止的，能參照中國有關法律、法規(guī)進行清算。

外資企業(yè)依照第七十五條第（五）項的規(guī)定終止的，依照中國有關規(guī)定進行清算。

【章名】 第十三章 附 則

第八十三條 外資企業(yè)的各項保險，應當向中國境內的保險公司投保。

第八十四條 外資企業(yè)與中國的其他企業(yè)或者經濟組織簽訂經濟合同，適用《中華人民共和國經濟合同法》。

外資企業(yè)與外國的公司、企業(yè)或者個人簽訂經濟合同，適用《中華人民共和國涉外經濟合同法》。

第八十五條 香港、澳門、臺灣地區(qū)的公司、企業(yè)和其他經濟組織或者個人以及在國外居住的中國公民在大陸設立全部資本為其所有的企業(yè)，參照本實施細則辦理。

第八十六條 外資企業(yè)中的外籍職工和港澳臺職工可帶進合理自用的交通工具和生活物品，并依照中國規(guī)定辦理進口手續(xù)。

第八十七條 本細則由對外經濟貿易部負責解釋。

第八十八條 本細則自發(fā)布之日起施行。

【名稱】 RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLICOF CHINA ON FOREIGN-CAPITAL ENTERPRISES

【題注】

【章名】 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.

【章名】 Whole Document (法規(guī)全文)


RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC

OF CHINA ON FOREIGN-CAPITAL ENTERPRISES

(Approved by the State Council on October 28, 1990, and promul-

gated by Decree No. 1 of the Ministry of Foreign Economic Relations and

Trade on December 12, 1990)

【章名】 Contents


Chapter I General Provisions

Chapter II Procedures for Establishment

Chapter III Form of Organization and Registered Capital

Chapter IV Methods of Contributing Investments and the Time Limit

Chapter V Use of Site and the Site Use Fees

Chapter VI Purchasing and Marketing

Chapter VII Taxation

Chapter VIII Control of Foreign Exchange

Chapter IX Financial Affairs and Accounting

Chapter X Workers and Staff Members

Chapter XI Trade Union

Chapter XII Term of Operations, Termination and Liquidation

Chapter XIII Supplementary Provisions

【章名】 Chapter I General Provisions


Article 1

These Rules are formulated in accordance with the provisions in Article 23

of The Law of the People's Republic of China on Foreign-Capital

Enterprises.

Article 2

Foreign-capital enterprises shall be under the jurisdiction of and

protection by China's laws.

Foreign-capital enterprises, while engaged in business operational

activities within the territory of China, must abide by Chinese laws and

regulations and must not jeopardize the social and public interests of

China.

Article 3

A foreign-capital enterprise to be established in China must be conducive

to the development of China's national economy, be capable of gaining

remarkable economic results and shall meet at least one of the following

conditions:

(1) the enterprise is to adopt advanced technology and equipment, engage

in the development of new products, conserve energy and raw materials, and

realize the upgrading of products and the replacement of old products with

new ones which can be used for placing similar imported goods;

(2) its annual output value of export products accounts for more than 50

of the annual output value of all products, thereby realizing the balance

between revenues and expenditures in foreign exchange or with a surplus.

Article 4

No foreign-capital enterprise shall be established in the following

trades:

(1) the press, publication, broadcasting, television, and movies;

(2) domestic commerce, foreign trade, and insurance;

(3) post and telecommunications;

(4) other trades in which the establishment of foreign-capital enterprises

is forbidden, as prescribed by the Chinese government.

Article 5

The establishment of foreign-capital enterprises shall be restricted in

the following trades:

(1) public utilities;

(2) communications and transportation;

(3) real estate;

(4) trust investment;

(5) leasing.

The application for the establishment of a foreign-capital enterprise in

the trades mentioned in the preceding paragraph shall be submitted to the

Ministry of Foreign Economic Relations and Trade of the People's Republic

of China (hereinafter referred to as the Ministry of Foreign Economic

Relations and Trade) for approval, except as otherwise provided by Chinese

laws and regulations.


Article 6

Application for the establishment of a foreign-capital enterprise shall

not be approved if the proposed enterprise would involve one of the

following circumstances:

(1) injury to China's sovereignty or to social and public interests;

(2) impairment of China's national security;

(3) violation of Chinese laws and regulations;

(4) incompatibility with the requirements of China's national economic

development; or (5) possible creation of environmental pollution.

Article 7

A foreign-capital enterprise shall make its own managerial decisions

within the approved scope of business operations and shall not be subject

to intervention.

【章名】 Chapter II Procedures for Establishment


Article 8

The application for the establishment of a foreign-capital enterprise

shall be submitted to the Ministry of Foreign Economic Relations and

Trade, and after examination and approval, a certificate of approval shall

be issued by the Ministry. With respect to the application for the

establishment of a foreign-capital enterprise that comes under one of the

following circumstances, the State Council shall authorize the people's

government of the relevant province, autonomous region, municipality

directly under the Central Government, municipality separately listed on

the state plan, or the special economic zone, to issue the certificate of

approval after examining and approving the application:

(1) the total amount of investment is within the limits of powers for the

examination and approval of investments stipulated by the State Council;

(2) the proposed enterprises does not need the raw and processed materials

to be allocated by the State, or does not influence unfavourably the

national comprehensive balance of energy resources, communications and

transportation, as well as export quotas for foreign trade.

Where the people's government of the province, autonomous region,

municipality directly under the Central Government, municipality

separately listed on the state plan, or the special economic zone has

approved the establishment of a foreign-capital enterprise within its

limits of powers granted by the State Council, it shall, within 15 days

after the approval, submit a report to the Ministry of Foreign Economic

Relations and Trade for the record (hereinafter the Ministry of Foreign

Economic Relations and Trade, and the people's government of the province,

autonomous region, municipality directly under the Central Government,

municipality separately listed on the state plan, and the special economic

zone shall be called generally as the examining and approving organ).

Article 9

With respect to a foreign-capital enterprise, the establishment of which

has been applied for, if its products are subject to export licence,

export quota, or import licence, or are under restrictions by the State,

prior consent of the department of foreign economic relations and trade

shall be obtained in accordance with the limits of powers for

administration.

Article 10

A foreign investor shall, prior to the filing of an application for the

establishment of a foreign-capital enterprise, submit a report to the

local people's government at or above the county level at the place where

the proposed enterprise is to be established. The report shall include:

the aim of the establishment of the proposed enterprise; the scope and

scale of business operation; the products to be produced; the technology

and equipment to be adopted and used; the proportion of the sales of

products between the domestic market and the foreign market; the area of

land to be used and the related requirements; the conditions and

quantities of water, electricity, coal, coal gas and other forms of energy

resources required; and the requirement of public facilities. The local

people's government at or above the county level shall within 30 days

after receiving the report submitted by the foreign investor, give a reply

in writing to the said foreign investor.


Article 11

In case that a foreign investor wishes to establish a foreign-capital

enterprise, an application shall be submitted to the examining and

approving organ through the local people's government at or above the

county level at the place where the enterprise is to be established,

together with the following documents.

(1) the written application for the establishment of a foreign-capital

enterprise;

(2) a feasibility study report;

(3) the articles of association of the foreign-capital enterprise;

(4) the name-list of the legal representatives (or the candidates for

members of the board of directors) of the foreign-capital enterprise;

(5) the legal certifying documents and the credit position certifying

documents of the foreign investor;

(6) the written reply given by the people's government at or above the

county level at the place, where the enterprise is to be established;

(7) an inventory of goods and materials needed to be imported;

(8) other documents that are required to be submitted.

The documents mentioned in Items (1) and (3) in the preceding paragraph

must be written in the Chinese language; while the documents mentioned in

Items (2), (4) and (5) in the preceding paragraph may be written in a

foreign language, but a corresponding Chinese translation shall be

attached.

In the event that two or more foreign investors jointly file an

application for the establishment of a foreign-capital enterprise, they

shall submit a duplicate of the contract concluded and signed between them

to the examining and approving organ for the record.

Article 12

The examining and approving organ shall, within 90 days after receiving

all the required documents with respect to an application for the

establishment of foreign-capital enterprise, make a decision whether to

approve or disapprove the application. In the event that the examining and

approving organ has found that the documents mentioned above are not

complete, or that some of them are inappropriate, it may call on the

applicant to make up the incomplete documents, or to make necessary

revisions, within a prescribed time limit.

Article 13

After the approval of the application for the establishment of a foreign-

capital enterprise by the examining and approving organ, the foreign

investor shall, within 30 days after receiving the certificate of

approval, file an application with the relevant administrative department

for industry and commerce for registration, and obtain a business licence.

The date on which the business licence is issued shall be the date of the

establishment of the said enterprise.

In the event that the foreign investor fails to file an application with

the administrative department for industry and commerce for registration

on the expiration of the 30 days after receiving the certificate of

approval, the certificate of approval for the establishment of the

proposed enterprise shall become invalid automatically. A foreign-capital

enterprise shall, within 30 days after its establishment, go through the

procedures for taxation registration with the tax authorities.


Article 14

Foreign investors may appoint a Chinese service agency for enterprises

with foreign investment or other economic organizations to handle, on

their behalf, the affairs stipulated in Article 9, the first paragraph of

Article 10 and Article 11 of these Rules, but a contract of entrustment

shall be concluded and signed between them.

Article 15

The written application for the establishment of a foreign-capital

enterprise shall include the following contents:

(1) the name or designation, the residence and the place of registration

of the foreign investor, and the name, nationality, and position of the

legal representative;

(2) the name and residence of the foreign-capital enterprise;

(3) the scope of business operations, the varieties of products, and the

scale of production;

(4) the total amount of investment, the registered capital, the source of

funds, and the method of investment contribution and the operation period;

(5) the organizational form and organs, and the legal representative of

the foreign-capital enterprise;

(6) the primary production equipment to be used and the degrees of

depreciation, production technology, technological level and their

sources;

(7) the sales orientation and areas, the sales channels and methods, and

the sales proportion between China's market and foreign markets;

(8) the arrangements for the revenues and expenditures in foreign

exchange;

(9) the arrangements for the establishment of relevant organs and the

authorized size of working personnel, the engagement and use of workers

and staff members, their training, salaries and wages, material benefits,

insurance, and labour protection;

(10) the degrees of probable environmental pollution and the measures for

tackling pollution;

(11) the selection of sites and the area of land to be used;

(12) the funds, energy resources, raw and processed materials needed in

capital construction and in production and business operations and the

solutions thereof;

(13) the progress plan for the construction of the project; and

(14) the period of business operations of the foreign-capital enterprise

to be established.


Article 16

The articles of association of a foreign-capital enterprise shall include

the following contents:

(1) the name and the residence;

(2) the aim and the scope of business operations;

(3) the total amount of investments, the registered capital, and the time

limit for contributing investment;

(4) the form of organization;

(5) the internal organizational structures and their functions and powers

as well as their rules of procedures; the functions, duties and limits of

powers of the legal representative as well as of the general manager,

chief engineer, chief accountant and other staff members;

(6) the principles and system of financial affairs, accounting and

auditing;

(7) labour administration;

(8) the term of business operations, termination, and liquidation; and (9)

the procedures for the amendment of the articles of association.

Article 17

The articles of association of a foreign-capital enterprise shall become

effective after the approval by the examining and approving organ. The

same procedure shall apply when amendments are made.

Article 18

The division or merge of foreign-capital enterprises, and the significant

change in capital resulting from other causes, shall be subject to the

approval by the examining and approving organ; in addition, the said

enterprises shall engage a Chinese registered accountant to carry out

verification, and to submit a report on the verification of capital; after

the approval by the examining and approving organ, the enterprises

concerned shall go through the procedures for the change of the

registration with the relevant administrative department for industry and

commerce.

【章名】 Chapter III Form of Organization and Registered Capital


Article 19

The organizational form of a foreign-capital enterprise shall be a limited

liability company. With approval, the enterprise may also take any other

liability form.

With respect to a foreign-capital enterprise which is a limited liability

company, the liability of the foreign investor to the enterprise shall be

limited to the amount of investment subscribed and contributed to the

enterprise by the investor. With respect to a foreign-capital enterprise

which takes any other liability form, the liability of the foreign

investor to the enterprise shall be dealt with in accordance with the

provisions of Chinese laws and regulations.

Article 20

The total amount of investment of a foreign-capital enterprise refers to

the total amount of funds needed for the establishment of the enterprises,

i.e. the sum total of the funds invested in capital construction in

accordance with the scope of production and the circulating funds for

production.

Article 21

The registered capital of a foreign-capital enterprise refers to the total

amount of capital registered with the administrative department for

industry and commerce for the purpose of establishing the foreign-capital

enterprise, i.e. the total amount of investment the foreign investor

undertakes to contribute.

The registered capital of a foreign-capital enterprise shall fit in with

the enterprise's scope of business operations; and the proportion between

the registered capital and the total amount of investment shall conform

with the provisions of the relevant Chinese laws and regulations.

Article 22

A foreign-capital enterprise shall not reduce the registered capital

during the term of business operations.

Article 23

The increase or assignment of the registered capital of a foreign-capital

enterprise shall be subject to the approval by the examining and approving

organ; in addition, the said enterprise shall go through the procedures

for the change of the registration with the administrative department for

industry and commerce.

Article 24

In case that a foreign-capital enterprise intends to mortgage or assign

its assets or rights and interests to a foreign unit, the case shall be

submitted to the examining and approving organ for approval, and then to

the administrative department for industry and commerce for the record.


Article 25

The legal representative of a foreign-capital enterprise shall be the

person-in-charge who, in accordance with the stipulations in the

enterprise's articles of association, executes his/her functions and

powers on behalf of the enterprise.

In the event that the legal representative is unable to execute his/her

functions and powers, he/she shall entrust in writing an agent with the

execution of his/her functions and powers.

【章名】 Chapter IV Methods of Contributing Investment and the Time Limit


Article 26

Foreign investors may use convertible foreign currencies for the

contribution of investment, or use as their investment machinery and

equipment, industrial property rights, and proprietary technology that are

assigned a fixed price. Foreign investors may, after approval by the

examining and approving organ, use, as their investment, their profits in

Renminbi (RMB) earned from other enterprises with foreign investment

established within the territory of China.

Article 27

In case that foreign investors intend to use machinery and equipment,

being assigned a fixed price, as their investment, the said machinery and

equipment must meet the following requirements:

(1) those that are needed for the production of the foreign-capital

enterprise;

(2) those that cannot be produced in China, or that can be produced in

China but cannot be guaranteed to meet the needs in terms of technical

performance or time of supply. The price fixed for the aforesaid machinery

and equipment shall not be higher than the normal price for similar

machinery and equipment sold on the international market at the time.

With respect to the machinery and equipment, being assigned a fixed price

and used as contributing investment, an inventory listing in detail the

assigning of fixed prices as contributing investment, including the names,

categories, quantities, and the assignment of prices, shall be made and

submitted to the examining and approval organ as an appendix to the

application for the establishment of the foreign-capital enterprise.

Article 28

In case that foreign investors intend to use industrial property rights

and proprietary technology, being assigned a fixed price, as their

investment, the said industrial property rights and proprietary technology

must meet the following requirements:

(1) owned by the foreign investors themselves;

(2) capable of producing new products that are urgently needed by China,

or that are suitable for export and marketable abroad.

The assigning of a fixed price for the aforesaid industrial property

rights and proprietary technology shall be in conformity with the general

pricing principles of the international market, and the amount of pricing

thereof shall not exceed 20 of the registered capital of the foreign-

capital enterprise.

With respect to those industrial property rights and proprietary

technology, being assigned a fixed price for contributing investment, a

detailed inventory of relevant data, including a duplicate of the

proprietary rights certificate, the effective condition, technological

performance, the practical value, the basis and standard for the

calculation of pricing, shall be prepared and submitted to the examining

and approving organ as an appendix to the application for the

establishment of the foreign-capital enterprise.


Article 29

When the machinery and equipment, being assigned a fixed price and used as

contributing investment, have arrived at China's port, the foreign-capital

enterprise shall apply to China's commodity inspection authorities for

inspection, which shall then issue an inspection report.

In the event that the variety, quality and quantity of the machinery and

equipment, being assigned a fixed price and used as contributing

investment, are not in conformity with the variety, quality and quantity

of the machinery and equipment, being assigned a fixed price as

contributing investment and listed in the inventory submitted to the

examining and approving organ, the examining and approving organ has the

power to require the foreign investors to make corrections within a

prescribed time limit.

Article 30

After the industrial property rights and proprietary technology priced as

contributing investment have been put to use, the examining and approving

organ has the power to carry out inspection. In the event that the said

industrial property rights and proprietary technology are not in

conformity with the data originally provided by the foreign investors, the

examining and approving organ has the power to require the foreign

investors to make corrections within a prescribed time limit.

Article 31

The time limit for a foreign investor to make the investment contributions

shall be clearly stipulated in the written application for the

establishment of the foreign-capital enterprise and also in the articles

of association of the enterprise. A foreign investor may make the

investment contribution by instalments, but the last instalment of the

contribution shall be made within the period of three years beginning from

the day when the business licence is issued. The first instalment of

investment contribution shall not be less than 15 of the total amount of

investment contribution that the foreign investor undertakes to make, and

shall be made in full within a period of 90 days beginning from the day

when the business licence is issued.

In the event that a foreign investor fails to make in full the first

instalment of the investment contribution within the time limit stipulated

in the preceding paragraph, the certificate of approval for the

establishment of the proposed foreign-capital enterprise shall become

invalid automatically. The foreign-capital enterprise in question shall go

through the procedure for registration cancellation with the relevant

administrative department for industry and commerce, and hand in its

business licence for cancellation. In the event of the failure to go

through the procedure for registration cancellation and to hand in the

business licence for cancellation, the administrative department for

industry and commerce shall revoke the business licence and announce the

case publicly.


Article 32

After making the first instalment of investment contribution, the foreign

investor shall make the remaining instalments of contribution strictly as

scheduled. In the event that a foreign investor is in arrears with the

contribution for 30 days without any justification, the case shall be

handled in accordance with the provisions of paragraph 2 of Article 31 of

these Rules.

In the event that a foreign investor has proper reasons for requesting the

postponement of investment contribution, prior consent of the examining

and approving organ shall be obtained, and the case shall also be reported

to the administrative department for industry and commerce for the record.

Article 33

After the foreign investor's each instalment of investment contribution,

the foreign-capital enterprise shall engage a Chinese registered

accountant to carry out verification, and to prepare a report on the

verification of capital, which shall be submitted to the examining and

approving organ and the administrative department for industry and

commerce for the record.

【章名】 Chapter V Use of Site and the Site Use Fees


Article 34

With expect to the site to be used by a foreign-capital enterprise, the

local people's government at or above the county level in the place where

the enterprise is to be located, shall make arrangements after examination

and verification in the light of the local conditions.

Article 35

A foreign-capital enterprise shall, within 30 days from the day the

business licence is issued, go through the procedure for the use of land

and obtain the land certificate by presenting the certificate of approval

and the business licence to the land administration department under the

local people's government at or above the county level in the place where

the enterprise is to be located.

Article 36

The land certificate shall be the legal instrument for the foreign-capital

enterprise to use land. The foreign-capital enterprise within its term of

operations, may not assign its land-use right without permission.

Article 37

A foreign-capital enterprise shall, when obtaining the land certificate,

pay its land use fee to the land administrative department in the place

where the enterprise is located.

Article 38

In case that a foreign-capital enterprise uses land that has already been

developed, it shall pay the land development fee.

The land development fee, as mentioned in the preceding paragraph,

includes the expense for the requisition of land, the expense for the

pulling down of houses and the settlement allowance, and the expense for

the construction of basic installations that match the foreign-capital

enterprise. The land development fee may be calculated and collected by

the land development unit in a lump-sum, or by yearly instalments.

Article 39

In case that a foreign-capital uses land that has not been developed, it

may develop the land by itself, or it may entrust a department concerned

in China to develop the land. The infrastructure construction shall be

carried out under the unified arrangement of the local people's government

at or above the county level in the place where the enterprise is to be

located.

Article 40

The standard for the calculation and collection of land use fee and land

development fee shall be handled in accordance with the pertinent

provisions of China.


Article 41

The term for the use of land by a foreign-capital enterprise shall be the

same as the approved operation period of the said enterprise.

Article 42

A foreign-capital enterprise, besides obtaining the land-use right in

accordance with the provisions of this Chapter, may also obtain the same

right in accordance with the pertinent provisions of other Chinese laws

and regulations.

【章名】 Chapter VI Purchasing and Marketing


Article 43

A foreign-capital enterprise shall formulate and execute its production

and operation plans on its own; the said production and operation plans

shall be submitted to the competent department in charge of the trade, in

the place where the said enterprise is located, for the record.

Article 44

A foreign-capital enterprise is entitled to make decisions for itself on

the purchase, for its own use, of machinery and equipment, raw and

processed materials, fuels, parts and components, fittings, primary parts,

means of transport, and articles for office use (hereinafter uniformly

called "goods and materials").

A foreign-capital enterprise shall, when purchasing goods and materials in

China under the same conditions, enjoy the same treatment as enjoyed by

the Chinese enterprises.

Article 45

In case that a foreign-capital enterprise sells its products on the

Chinese market, it shall conduct its sales in accordance with the approved

sales proportion. In the event that sales of products on the Chinese

market by a foreign-capital enterprise exceed the approved sales

proportion, the case shall be subjected to the approval by the examining

and approving organ.

Article 46

A foreign-capital enterprise is entitled to export of its own accord,

goods produced by itself; it may also appoint a Chinese foreign trade

company or a company outside the territory of China to sell its goods on a

commission basis.

A foreign-capital enterprise is entitled to sell, of its own accord, the

products produced by itself on the Chinese market in accordance with the

approved sales proportion; it may also appoint a Chinese Commercial agency

to sell its products on a commission basis.

Article 47

Where machinery and equipment being assigned a fixed price and used by

foreign investors as contributing investment require, according to the

pertinent provisions of China, import licences, the foreign investors

shall, on the strength of the approved inventory of equipment and goods

and materials of the said enterprise to be imported, file an application

directly, or through an agency entrusted by them, with the licence-issuing

organ for obtaining due import licences.

Where a foreign-capital enterprise has to import, in accordance with the

approved scope of business, goods and materials for its own use and needed

by its production and if, according to the pertinent provisions of China,

it is necessary for the said enterprise to obtain import licences, it

shall work out an annual plan for importation, and apply, every six

months, to the licence-issuing organ for the licences.

With respect to products to be exported by a foreign-capital enterprise,

if, according to the pertinent provisions of China, it is necessary for

the said enterprise to obtain an export licence, it shall work out an

annual plan for exportation, and apply, every six months, to the licence-

issuing organ for the licence.


Article 48

The prices of the goods and materials and technological labour service

imported by a foreign-capital enterprise shall not be higher than the

normal prices of similar goods and materials and technological labour

service on the international market at the time. The price of export

products produced by a foreign-capital enterprise shall be fixed by the

enterprise itself with reference to the international market prices at the

time, but the prices must not be lower than the reasonable export prices.

With respect to the evasion of tax by using such methods as importing at

high prices while exporting at low prices, the tax authorities shall have

the power, in accordance with the pertinent provisions of the tax law, to

investigate the legal responsibilities therefor. The pricing of products

to be sold by a foreign-capital enterprise on the Chinese market in

accordance with the approved sales proportion shall be governed by the

pertinent provisions of China concerning the administration of prices.

The pricing mentioned in the preceding paragraph shall be reported to the

administrative authorities for prices and the tax authorities for the

record, and shall be placed under their supervision.

Article 49

A foreign-capital enterprise shall provide statistical data and submit

statistical statements to the departments concerned in accordance with the

provisions in the Statistics Law of the People's Republic of China and the

relevant provisions of China concerning the statistical system for the

utilization of foreign capital.

【章名】 Chapter VII Taxation


Article 50

A foreign-capital enterprise shall pay taxes and duties in accordance with

the provisions of Chinese laws and regulations.

Article 51

The workers and staff members of a foreign-capital enterprise shall pay

individual income tax in accordance with the provisions of Chinese laws

and regulations.

Article 52

The following goods and materials imported by a foreign-capital enterprise

shall be exempted from Customs duties and consolidated industrial and

commercial tax:

(1) the machinery and equipment, parts and components, building materials

as well as other materials used as investment by the foreign investor and

needed for construction, as well as the installation and reinforcement of

machinery;

(2) the machinery and equipment, parts and components, means of

communications and transportation for use in production, and equipment for

use in production and management, imported, for their own use, by a

foreign-capital enterprise with the funds included in the total amount of

investment;

(3) the raw materials and processed materials, auxiliary materials,

primary parts, parts and components, and articles and materials for

packaging imported by a foreign-capital enterprise for the production of

export products.

In the event that the imported goods and materials, as mentioned in the

preceding paragraph, are resold within the territory of China, or are used

in the production of products to be sold within the territory of China,

the foreign-capital enterprise concerned shall pay the taxes or make up

the taxes in accordance with the provisions of the tax law of China.

Article 53

The export commodities produced by a foreign-capital enterprise, except

those whose exportation is restricted by China, shall be exempted form

Customs duties and consolidated industrial and commercial tax in

accordance with the tax law of China.

【章名】 Chapter VIII Control of Foreign Exchange


Article 54

Foreign exchange affairs of a foreign-capital enterprise shall be handled

in accordance with the pertinent laws and regulations of China concerning

foreign exchange control.

Article 55

A foreign-capital enterprise shall, on the strength of the business

licence issued by the administrative department for industry and commerce,

open an account at a bank which may handle foreign exchange business

within the territory of China, and its receipts and payments in foreign

exchange shall be subject to the supervision by the interested bank. The

foreign exchange revenue of a foreign-capital enterprise shall be

deposited in the foreign exchange account of the bank where it has opened

an account; and the foreign exchange expenses shall be paid from the

foreign exchange account.

Article 56

A foreign-capital enterprise shall achieve by itself the balance of

revenues and expenditures in foreign exchange.

In the event that a foreign-capital enterprise is unable to strike by

itself the balance between revenues and expenditure in foreign exchange,

the foreign investor shall indicate it clearly in the application for the

establishment of the enterprise, and put forward a specific plan for

solving the problem; the examining and approving organ shall give a reply

after consultation with departments concerned.

In the event that the foreign investor has indicated in the application

for the establishment of the foreign-capital enterprise, that the balance

of revenues and expenditure in foreign exchange would be achieved by

itself, no government department shall be responsible for the solution of

the balance problem of revenues and expenditure in foreign exchange for

the said enterprise.

With respect to products, manufactured by a foreign-capital enterprise,

urgently needed in China, capable of replacing similar imported goods, and

permitted to be sold in China, the payments may be made in foreign

exchange, subject to the approval by the Chinese administrative department

for foreign exchange control.

Article 57

In case that a foreign-capital enterprise has the necessity to open a

foreign exchange account at a bank outside the territory of China to meet

the needs of production and business operations, the case shall be

submitted to the Chinese administrative department for foreign exchange

control for approval and, in accordance with the provisions of the Chinese

administrative department for foreign exchange control, regular reports on

the conditions of revenues and expenditures in foreign exchange and

statements of account shall be submitted.


Article 58

The wages and salaries as well as other rightful earnings in foreign

exchange of foreign workers and staff members and of those from Hong Kong,

Macao and Taiwan working in a foreign-capital enterprise may be remitted

freely out of the country after taxes have been paid in accordance with

the provisions of the Chinese tax law.

【章名】 Chapter IX Financial Affairs and Accounting


Article 59

A foreign-capital enterprise shall, in accordance with Chinese laws,

regulations and the provisions of financial organs, set up financial and

accounting systems, which shall be reported, for the record, to the

financial departments and the tax authorities at the place where the

enterprise is located.

Article 60

The fiscal year of a foreign-capital enterprise shall begin from January 1

and end on December 31 of Gregorian calendar.

Article 61

Reserve funds and bonus and welfare funds for workers and staff members

shall be withdrawn from the profits after a foreign-capital enterprise has

paid income tax in accordance with the provisions of the Chinese tax law.

The proportion of reverse funds to be withdrawn shall not be lower than

10 of the total amount of profits after payment of tax; the withdrawal of

reserve funds may be stopped when the total cumulative reserve has reached

50 of the registered capital. The proportion of bonus and welfare funds

for workers and staff members to be withdrawn shall be determined by the

foreign-capital enterprise of its own accord.

In the event that deficits of previous fiscal years of a foreign-capital

enterprise have not been made up, it may not distribute the profits, while

the undistributed profits of previous fiscal years may be distributed

together with the distributable profits of the current fiscal year.

Article 62

Accounting vouchers, account books and accounting statements made by a

foreign-capital enterprise shall be written in the Chinese language; if

they are written in a foreign language, notes in the Chinese language are

required.

Article 63

Business accounting of a foreign-capital enterprise shall be conducted

independently. The annual accounting statements and liquidation

accounting statements of a foreign-capital enterprise shall be prepared in

accordance with the provisions of the Chinese competent departments for

financial and tax affairs. If accounting statements are prepared in

foreign currencies, accounting statements in which the foreign currencies

are converted into Renminbi (RMB) shall be prepared at the same time. The

annual accounting statements and liquidation accounting statements of a

foreign-capital enterprise shall be verified by a Chinese registered

accountant, who shall submit a verification report.

The annual accounting statements and liquidation accounting statements of

a foreign-capital enterprise, as stipulated in the second and third

paragraphs of this Article, together with the verification report prepared

by a Chinese registered accountant, shall be submitted, within a

prescribed time limit, to the Chinese competent departments for financial

and tax affairs and also to the examining and approving organ and the

administrative department for industry and commerce for the record.


Article 64

The foreign investor may engage Chinese or foreign accounting personnel to

consult the account books of a foreign-capital enterprise, and the

expenses thus entailed shall be borne by the foreign investor.

Article 65

A foreign-capital enterprise shall submit its annual statement of assets

and liabilities and annual statement of profit and loss to the competent

departments for financial and tax affairs, and also to the examining and

approving organ as well as the administrative department for industry and

commerce for the record.

Article 66

A foreign-capital enterprise shall set up account books at the place where

the said enterprise is located, and shall receive supervision of the

competent departments for financial and tax affairs.

With respect to any foreign-capital enterprise which violates the

provisions in the preceding paragraph, the competent departments for

financial and tax affairs may impose a fine, and the administrative

department for industry and commerce may order to suspend its business

operations or revoke its business licence.

【章名】 Chapter X Workers and Staff Members


Article 67

In case that a foreign-capital enterprise employs workers and staff

members within the territory of China, both the enterprise and the workers

and staff members shall, in accordance with the Chinese laws and

regulations, conclude and sign a labour contract. Matters as employment,

dismissal, salaries and wages, welfare, labour protection and labour

insurance shall be clearly stipulated in the contract.

Foreign-capital enterprises may not hire child labourers.

Article 68

A foreign-capital enterprise shall be responsible for the vocational and

technical training of its workers and staff members, and shall set up a

check-up and appraisal system, so that workers and staff members are

capable of meeting the needs of the enterprise's production and

development in terms of production and managerial skills.

【章名】 Chapter XI Trade Union


Article 69

The workers and staff members of a foreign-capital enterprise shall have

the right to set up a grass-roots trade union organization and carry out

trade union activities in accordance with the provisions of the Trade

Union Law of the People's Republic of China.

Article 70

The trade union in a foreign-capital enterprise shall represent the

interests of workers and staff members, and have the right to conclude

labour contracts with the enterprise on their behalf, and to supervise the

execution of the labour contracts.

Article 71

The basic tasks of the trade union in a foreign-capital enterprise shall

be as follows: to safeguard the lawful rights and interests of workers and

staff members in accordance with the provisions of Chinese laws and

regulations, and to assist the enterprise in the rational arrangements and

use of welfare and bonus funds for the workers and staff members; to

organize workers and staff members in carrying on political study, in

learning scientific, technical and professional knowledge, in carrying out

cultural, artistic and sports activities; to educate workers and staff

members in complying with labour discipline and in striving to fulfil

various economic tasks of the enterprise. When a foreign-capital

enterprise holds discussions on problems concerning the commendation and

punishment of workers and staff members, the wage system, welfare

benefits, labour protection and labour insurance, representatives of the

trade union shall have the right to attend the discussions as nonvoting

attendants. A foreign-capital enterprise shall listen to the opinions of

the trade union, and win its cooperation.

Article 72

A foreign-capital enterprise shall give an active support to the work of

the trade union of the enterprise, and, in accordance with the provisions

of the Trade Union Law of the People's Republic of China, provide the

trade union organization with the necessary houses and equipment for

handling trade union work, holding meetings, and conducting such

collective undertakings as welfare benefits, and sports activities for

workers and staff members. Every month, the enterprise shall appropriate a

sum equal to 2 of the actual total amount of wages and salaries of

workers and staff members to the trade union as outlay, and the trade

union of the enterprise shall use this sum of money in accordance with the

measures for the administration of trade union outlay, as formulated by

the All-China Federation of Trade Unions.

【章名】 Chapter XII Term of Operations, Termination and Liquidation


Article 73

The term of operations of a foreign-capital enterprise shall be proposed

by the foreign investor in the written application for the establishment

of the enterprise in the light of the specific conditions of different

enterprises, and shall be subjected to the approval by the examining and

approving organ.

Article 74

The term of operations of a foreign-capital enterprise shall be calculated

from the day when the business licence is issued.

In the event that the term of operations of a foreign-capital enterprise

has to be extended upon its expiration, the enterprise shall, 180 days

before the expiration of the term of operations, file an application for

the extension of the term of operations with the examining and approving

organ. The examining and approving organ shall, within 30 days from the

day of receiving the application, determine whether to approve or

disapprove the extension.

The foreign-capital enterprise shall, after obtaining the approval for an

extension of its term of operations and within 30 days of receiving the

approval for the extension, go through the procedure for the change of

registration with the administrative department for industry and commerce.

Article 75

A foreign-capital enterprise that falls under one of the following

circumstances shall terminate its business operations:

(1) the term of operations expires;

(2) the foreign investor decides to dissolve it because of poor operation

and management resulting in serious losses;

(3) business cannot be carried on because of heavy losses as a result of

natural disasters, wars or other force majeure;

(4) bankruptcy;

(5) disbanded by law because it has violated Chinese laws and regulations

or jeopardized social and public interests;

(6) other causes for dissolution, as stipulated in the enterprise's

articles of association, have occurred.

If a foreign-capital enterprise falls under any of the circumstances as

stipulated in Items (2), (3) and (4) of the preceding paragraph, it shall

submit, of its own accord, an application for the termination of business

operations to the examining and approving organ for verification and

approval. The date of approval after verification by the examining and

approving organ shall be the date of the said enterprise's termination.

Article 76

In case that a foreign-capital enterprise terminates its business

operations in accordance with the provisions in Items (1), (2), (3) and

(6) of Article 75, the enterprise shall, make a public announcement and

notify the creditors; and, it shall, within 15 days from the day of the

public termination announcement for liquidation, the principles of

liquidation, and the candidates for the liquidation committee to the

examining and approving organ for verification and approval before

liquidation is carried out.


Article 77

The liquidation committee shall be composed of the legal representatives

of the foreign-capital enterprise, the representatives of the creditors,

the representatives from the competent authorities concerned; Chinese

registered accountants and lawyers shall be engaged in the liquidation.

Priority shall be given to the payment of expenses for liquidation made

from the existing property of the foreign-capital enterprise.

Article 78

The liquidation committee shall execute the following functions and

powers:

(1) to convene a meeting of creditors;

(2) to take over and liquidate the property of the enterprise in question,

and to prepare the statement of assets and liabilities and the inventory

of property;

(3) to propose a basis for the valuation and computation of the property

of the enterprise in question;

(4) to work out a liquidation plan;

(5) to recover creditors' rights and to pay the debts;

(6) to receive the payments from shareholders which have not yet been

made;

(7) to distribute the remaining property;

(8) to represent the foreign-capital enterprise in bringing a suit or

responding to a suit.

Article 79

Prior to the conclusion of the liquidation of foreign-capital enterprise,

the foreign investor shall not remit or carry the said enterprise's funds

out of the territory of China, nor dispose of the enterprise's property

privately.

If, upon the conclusion of the liquidation of a foreign-capital

enterprise, its net assets and remaining property exceed its registered

capital, the excess portion shall be regarded as profit on which income

tax shall be imposed in accordance with the Chinese tax law.

Article 80

Upon the conclusion of the liquidation of a foreign-capital enterprise, it

shall go through the procedures for the cancellation of registration with

the administrative department for industry and commerce, and to hand in

the business licence for cancellation.

Article 81

While disposing of the assets and properties of a foreign-capital

enterprise, Chinese enterprises or other economic organizations shall,

under equal conditions, have the priority in purchasing the aforesaid

assets and properties.


Article 82

In case that a foreign-capital enterprise terminates its business

operations in accordance with the provisions in Item (4) of Article 75,

its liquidation shall be carried out with reference to the pertinent laws

and regulations of China. In case that a foreign-capital enterprise

terminates its business operations in accordance with the provisions in

Item (5) of Article 75, its liquidation shall be carried out in accordance

with the pertinent provisions of China.

【章名】 Chapter XIII Supplementary Provisions


Article 83

With respect to the various categories of insurance for a foreign-capital

enterprise, it shall take out insurance from insurance companies within

the territory of China.

Article 84

If a foreign-capital enterprise concludes economic contracts with any

other Chinese enterprise or economic organization, the Economic Contract

Law of the People's Republic of China shall be applied.

If a foreign-capital enterprise concludes economic contracts with any

foreign company, enterprise or individual, the Law of the People's

Republic of China on Economic Contracts Involving Foreign Interests shall

be applied.

Article 85

Cases concerning the establishment, in China's mainland, of enterprises,

the capital of which is owned solely by the companies, enterprises, and

other economic organizations or individuals in the regions of Hong Kong,

Macao or Taiwan, or by Chinese citizens residing in foreign countries,

shall be handled with reference to these Rules.

Article 86

Foreign workers and staff members, and workers and staff members from Hong

Kong, Macao and Taiwan, who are working in a foreign-capital enterprise,

may carry into the country means of transport and articles for daily use

that are within reasonable quantities and for their own use, and they

shall go through the import procedures in accordance with pertinent

provisions of China.

Article 87

The right to interpret these Rules shall reside in the Ministry of Foreign

Economic Relations and Trade.

Article 88

These Rules shall go into effect as of the date of promulgation.