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法规标题中华人民共和国外资企业法(附英文)

颁布日期1986/4/12

颁布单位全国人民代表大会

（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

共和国涉外法规汇编》(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.

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 (法规)

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.