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.