|
【中文标题】：中华人民共和国外资企业法(附英文)(2000-10-30变更)
【颁布单位】：转载
【批准日期】：
【发布日期】：2005年07月27日
【实施日期】：
【时 效 性】：现行有效
【法规类型】：行政法规
|
|
|
|
|
好律师网 http://www.haolawyer.com/
中华人民共和国外资企业法
（一九八六年四月十二日第六届全国人民代表大会第四次会议通过）
中华人民共和国主席令 第三十九号
《中华人民共和国外资企业法》已由中华人民共和国第六届全国人民
代表大会第四次会议于一九八六年四月十二日通过，现予公布，自公布之
日起施行。
中华人民共和国主席 李先念
一九八六年四月十二日
《中华人民共和国外资企业法》
第一条 为了扩大对外经济合作和技术交流，促进中国国民经济的发
展，中华人民共和国允许外国的企业和其他经济组织或者个人（以下简称
外国投资者）在中国境内举办外资企业，保护外资企业的合法权益。
第二条 本法所称的外资企业是指依照中国有关法律在中国境内设立
的全部资本由外国投资者投资的企业，不包括外国的企业和其他经济组织
在中国境内的分支机构。
第三条 设立外资企业，必须有利于中国国民经济的发展，并且采用
先进的技术和设备，或者产品全部出口或者大部分出口。
国家禁止或者限制设立外资企业的行业由国务院规定。
第四条 外国投资者在中国境内的投资、获得的利润和其他合法权益，
受中国法律保护。
外资企业必须遵守中国的法律、法规，不得损害中国的社会公共利益。
第五条 国家对外资企业不实行国有化和征收；在特殊情况下，根据
社会公共利益的需要，对外资企业可以依照法律程序实行征收，并给予相
应的补偿。
第六条 设立外资企业的申请，由国务院对外经济贸易主管部门或者
国务院授权的机关审查批准。审查批准机关应当在接到申请之日起九十天
内决定批准或者不批准。
第七条 设立外资企业的申请经批准后，外国投资者应当在接到批准
证书之日起三十天内向工商行政管理机关申请登记，领取营业执照。外资
企业的营业执照签发日期，为该企业成立日期。
第八条 外资企业符合中国法律关于法人条件的规定的，依法取得中
国法人资格。
第九条 外资企业应当在审查批准机关核准的期限内在中国境内投
资；逾期不投资的，工商行政管理机关有权吊销营业执照。
工商行政管理机关对外资企业的投资情况进行检查和监督。
第十条 外资企业分立、合并或者其他重要事项变更，应当报审查批
准机关批准，并向工商行政管理机关办理变更登记手续。
第十一条 外资企业的生产经营计划应当报其主管部门备案。
外资企业依照经批准的章程进行经营管理活动，不受干涉。
第十二条 外资企业雇用中国职工应当依法签定合同，并在合同中订
明雇用、解雇、报酬、福利、劳动保护、劳动保险等事项。
第十三条 外资企业的职工依法建立工会组织，开展工会活动，维护
职工的合法权益。
外资企业应当为本企业工会提供必要的活动条件。
第十四条 外资企业必须在中国境内设置会计帐簿，进行独立核算，
按照规定报送会计报表，并接受财政税务机关的监督。
外资企业拒绝在中国境内设置会计帐簿的，财政税务机关可以处以罚
款，工商行政管理机关可以责令停止营业或者吊销营业执照。
第十五条 外资企业在批准的经营范围内需要的原材料、燃料等物资，
可以在中国购买，也可以在国际市场购买；在同等条件下，应当尽先在中
国购买。
第十六条 外资企业的各项保险应当向中国境内的保险公司投保。
第十七条 外资企业依照国家有关税收的规定纳税并可以享受减税、
免税的优惠待遇。
外资企业将缴纳所得税后的利润在中国境内再投资的，可以依照国家
规定申请退还再投资部分已缴纳的部分所得税税款。
第十八条 外资企业的外汇事宜，依照国家外汇管理规定办理。
外资企业应当在中国银行或者国家外汇管理机关指定的银行开户。
外资企业应当自行解决外汇收支平衡。外资企业的产品经有关主管机
关批准在中国市场销售，因而造成企业外汇收支不平衡的，由批准其在中
国市场销售的机关负责解决。
第十九条 外国投资者从外资企业获得的合法利润、其他合法收入和
清算后的资金，可以汇往国外。
外资企业的外籍职工的工资收入和其他正当收入，依法缴纳个人所得
税后，可以汇往国外。
第二十条 外资企业的经营期限由外国投资者申报，由审查批准机关
批准。期满需要延长的，应当在期满一百八十天以前向审查批准机关提出
申请。审查批准机关应当在接到申请之日起三十天内决定批准或者不批准。
第二十一条 外资企业终止，应当及时公告，按照法定程序进行清算。
在清算完结前，除为了执行清算外，外国投资者对企业财产不得处理。
第二十二条 外资企业终止，应当向工商行政管理机关办理注销登记
手续，缴销营业执照。
第二十三条 国务院对外经济贸易主管部门根据本法制定实施细则，
报国务院批准后施行。
第二十四条 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: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的
《中华人民
国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
English document is coming from "LAWS AND REGULATIONS
OF THE
LE`S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS"
(1991.7)
h is compiled by the Brueau of Legislative Affairs of
the State
cil of the People`s Republic of China, and is published by the
China
l System Publishing House.
ase of discrepancy, the original version in Chinese shall
prevail.
Whole Document (法规全文)
OF THE PEOPLE`S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTER-
ES
pted at the Fourth Session of the Sixth National People`s
ress, promulgated by Order No. 39 of the President of the
People`s
blic of China and effective as of April 12, 1986)
cle 1
a view to expanding economic cooperation and technical exchange
with
ign countries and promoting the development of China`s
national
omy, the People`s Republic of China permits foreign enterprises,
other
ign economic organizations and individuals (hereinafter
collectively
rred to as "foreign investors") to set up enterprises with
foreign
tal in China and protects the lawful rights and interests of
such
rprises.
cle 2
entioned in this Law, "enterprises with foreign capital"
refers to
e enterprises established in China by foreign investors,
exclusively
their own capital, in accordance with relevant Chinese laws. The
term
not include branches set up in China by foreign enterprises and
other
ign economic organizations.
cle 3
rprises with foreign capital shall be established in such a manner
as
elp the development of China`s national economy; they
shall use
nced technology and equipment or market all or most of their
products
ide China. Provisions shall be made by the State Council
regarding
lines of business which the state forbids enterprises with
foreign
tal to engage in or on which it places certain restrictions.
cle 4
investments of a foreign investor in China, the profits it earns
and
other lawful rights and interests are protected by Chinese law.
rprises with foreign capital must abide by Chinese
laws and
lations and must not engage in any activities detrimental to
China`s
ic interest.
cle 5
state shall not nationalize or requisition any enterprise with
foreign
tal. Under special circumstances, when public interest
requires,
rprises with foreign capital may be requisitioned by legal
procedures
appropriate compensation shall be made.
cle 6
application to establish an enterprise with foreign capital
shall be
itted for examination and approval to the department under the
State
cil which is in charge of foreign economic relations and trade,
or to
her agency authorized by the State Council. The authorities in
charge
xamination and approval shall, within 90 days from the
date they
ive such application, decide whether or not to grant approval.
cle 7
r an application for the establishment of an enterprise with
foreign
tal has been approved, the foreign investor shall, within 30 days
from
date of receiving a certificate of approval, apply to the industry
and
erce administration authorities for registration and obtain a
business
nce. The date of issue of the business licence shall be the date
of
establishment of the enterprise.
cle 8
nterprise with foreign capital which meets the conditions for
being
idered a legal person under Chinese law shall acquire the status
of a
ese legal person, in accordance with the law.
cle 9
nterprise with foreign capital shall make investments in China
within
period approved by the authorities in charge of
examination and
oval. If it fails to do so, the industry and commerce
administration
orities may cancel its business licence. The industry and
commerce
nistration authorities shall inspect and supervise the
investment
ation of an enterprise with foreign capital.
cle 10
he event of a separation, merger or other major change, an
enterprise
foreign capital shall report to and seek approval
from the
orities in charge of examination and approval, and register the
change
the industry and commerce administration authorities.
cle 11
production and operating plans of enterprises with foreign
capital
l be reported to the competent authorities for the record.
rprises with foreign capital shall conduct their
operations and
gement in accordance with the approved articles of association,
and
l be free from any interference.
cle 12
employing Chinese workers and staff, an enterprise with
foreign
tal shall conclude contracts with them according to law, in
which
ers concerning employment, dismissal, remuneration, welfare
benefits,
ur protection and labour insurance shall be clearly prescribed.
cle 13
ers and staff of enterprises with foreign capital may organize
trade
ns in accordance with the law, in order to conduct
trade union
vities and protect their lawful rights and interests.
enterprises shall provide the necessary conditions for the
activities
he trade unions in their respective enterprises.
cle 14
nterprise with foreign capital must set up account books in
China,
uct independent accounting, submit the fiscal reports and
statements
equired and accept supervision by the financial and tax
authorities.
n enterprise with foreign capital refuses to maintain account
books in
a, the financial and tax authorities may impose a fine on it, and
the
stry and commerce administration authorities may order it to
suspend
ations or may revoke its business licence.
cle 15
in the scope of the operations approved, enterprises with
foreign
tal may purchase, either in China or from the world market, raw
and
-processed materials, fuels and other materials they need. When
these
rials are available from both sources on similar terms, first
priority
ld be given to purchases in China.
cle 16
rprises with foreign capital shall apply to insurance
companies in
a for such kinds of insurance coverage as are needed.
cle 17
rprises with foreign capital shall pay taxes in
accordance with
vant state provisions for tax payment, and may enjoy
preferential
tment for reduction of or exemption from taxes.
nterprise that reinvests its profits in China after paying the
income
may, in accordance with relevant state provisions, apply for
refund
part of the income tax already paid on the reinvested amount.
cle 18
rprises with foreign capital shall handle their foreign
exchange
sactions in accordance with the state provisions for foreign
exchange
rol. Enterprises with foreign capital shall open an account with
the
of China or with a bank designated by the state agency
exercising
ign exchange control. Enterprises with foreign capital shall
manage
alance their own foreign exchange receipts and payments. If, with
the
oval of the competent authorities, the enterprises
market their
ucts in China and consequently experience an imbalance in
foreign
ange, the said authorities shall help them correct the imbalance.
cle 19
foreign investor may remit abroad profits that are lawfully
earned
an enterprise with foreign capital, as well as other lawful
earnings
any funds remaining after the enterprise is liquidated.
s, salaries and other legitimate income earned by foreign
employees in
nterprise with foreign capital may be remitted abroad
after the
ent of individual income tax in accordance with the law.
cle 20
respect to the period of operations of an enterprise with
foreign
tal, the foreign investor shall report to and secure approval from
the
orities in charge of examination and approval. For an extension
of the
od of operations, an application shall be submitted to
the said
orities 180 days before the expiration of the period. The
authorities
harge of examination and approval shall, within 30 days from the
date
application is received, decide whether or not to
grant the
nsion.
cle 21
terminating its operations, an enterprise with foreign capital
shall
ptly issue a public notice and proceed with liquidation in
accordance
legal procedure. Pending the completion of liquidation, a
foreign
stor may not dispose of the assets of the enterprise except for
the
ose of liquidation.
cle 22
he termination of operations, the enterprise with foreign
capital
l nullify its registration with the industry and
commerce
nistration authorities and hand in its business
licence for
ellation.
cle 23
department under the State Council which is in charge of
foreign
omic relations and trade shall, in accordance with this Law,
formulate
s for its implementation, which shall go into effect after
being
itted to and approved by the State Council.
cle 24
Law shall go into effect on the day of its promulgation.
上篇法规 | 下篇法规
|
| 中华人民共和国外资企业法(附英文)(2000-10-30变更) |
|
|
免责申明：
本站的宗旨是普及法律知识，免费为网友提供法律服务；
本站部分内容来自互联网，如果侵犯了您的权益或版权，请来信告诉我们；
如果大家有好的文章，请积极投稿，谢谢。
特别注意：本站所提供的论文，文章，如需使用，请与原作者联系，版权归原作者所有。
敬请注意：如需复制本文，请务必登陆本站，否则不能正常使用。 |
|
|
|
