中华人民共和国外资企业法

1986年4月12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

    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 OFCHINA 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. 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 the Brueauof Legislative Affairs of the State Council of the People's Republic of China. Incase of discrepancy, the original version in Chinese shall prevail.

(Adopted at the Fourth Sessionof the Sixth National People's Congress, promulgated by Order No. 39 of thePresident of the People's Republic of China and effective as of April 12,1986)

Article 1 With a view to expanding economic cooperationand technical exchange with foreign countries and promoting the developmentof China's national economy, the People's Republic of China permitsforeign enterprises, other foreign economic organizations and individuals(hereinafter collectively referred to as "foreign investors") to set upenterprises with foreign capital in China and protects the lawful rightsand interests of such enterprises. Article 2 As mentioned in this Law, "enterprises withforeign capital" refers to those enterprises established in China byforeign investors, exclusively with their own capital, in accordance withrelevant Chinese laws. The term does not include branches set up in China byforeign enterprises and other foreign economic organizations. Article 3 Enterprises with foreign capital shall beestablished in such a manner as to help the development of China's nationaleconomy; they shall use advanced technology and equipment or market allor most of their products outside China. Provisions shall be made by theState Council regarding the lines of business which the state forbidsenterprises with foreign capital to engage in or on which it placescertain restrictions. Article 4 The investments of a foreign investor in China,the profits it earns and its other lawful rights and interests areprotected by Chinese law. Enterprises with foreign capital must abide byChinese laws and regulations and must not engage in anyactivities detrimental to China's public interest. Article 5 The state shall not nationalize or requisitionany enterprise with foreign capital. Under special circumstances, whenpublic interest requires, enterprises with foreign capital may berequisitioned by legal procedures and appropriate compensation shall be made.Article 6 The application to establish an enterprise withforeign capital shall be submitted for examination and approval to thedepartment under the State Council which is in charge of foreign economicrelations and trade, or to another agency authorized by the State Council.The authorities in charge of examination and approval shall, within 90days from the date they receive such application, decide whether or notto grant approval.

Article 7 After an application for the establishment of anenterprise with foreign capital has been approved, the foreign investorshall, within 30 days from the date of receiving a certificate of approval,apply to the industry and commerce administration authorities forregistration and obtain a business licence. The date of issue of the businesslicence shall be the date of the establishment of the enterprise. Article 8 An enterprise with foreign capital which meetsthe conditions for being considered a legal person under Chinese lawshall acquire the status of a Chinese legal person, in accordance with thelaw. Article 9 An enterprise with foreign capital shall makeinvestments in China within the period approved by the authorities in chargeof examination and approval. If it fails to do so, the industry andcommerce administration authorities may cancel its business licence. Theindustry and commerce administration authorities shall inspect andsupervise the investment situation of an enterprise with foreign capital.Article 10 In the event of a separation, merger or othermajor change, an enterprise with foreign capital shall report to and seekapproval from the authorities in charge of examination andapproval, and register the change with the industry and commerce administrationauthorities. Article 11 The production and operating plans ofenterprises with foreign capital shall be reported to the competent authoritiesfor the record. Enterprises with foreign capital shall conducttheir operations and management in accordance with the approvedarticles of association, and shall be free from any interference. Article 12 When employing Chinese workers and staff, anenterprise with foreign capital shall conclude contracts with themaccording to law, in which matters concerning employment, dismissal,remuneration, welfare benefits, labour protection and labour insurance shall beclearly prescribed. Article 13 Workers and staff of enterprises with foreigncapital may organize trade unions in accordance with the law, in order toconduct trade union activities and protect their lawful rights andinterests. The enterprises shall provide the necessaryconditions for the activities of the trade unions in their respectiveenterprises.

Article 14 An enterprise with foreign capital must set upaccount books in China, conduct independent accounting, submit thefiscal reports and statements as required and accept supervision by thefinancial and tax authorities. If an enterprise with foreign capital refuses tomaintain account books in China, the financial and tax authorities mayimpose a fine on it, and the industry and commerce administration authoritiesmay 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 fromthe world market, raw and semi-processed materials, fuels and othermaterials they need. When these materials are available from both sources onsimilar terms, first priority should be given to purchases in China. Article 16 Enterprises with foreign capital shall apply toinsurance companies in China for such kinds of insurance coverage asare needed. Article 17 Enterprises with foreign capital shall pay taxesin accordance with relevant state provisions for tax payment, andmay enjoy preferential treatment for reduction of or exemption fromtaxes. An enterprise that reinvests its profits inChina after paying the income tax, may, in accordance with relevant stateprovisions, apply for refund of a part of the income tax already paid on thereinvested amount. Article 18 Enterprises with foreign capital shall handletheir foreign exchange transactions in accordance with the stateprovisions for foreign exchange control. Enterprises with foreign capital shallopen an account with the Bank of China or with a bank designated by thestate agency exercising foreign exchange control. Enterprises withforeign capital shall manage to balance their own foreign exchange receiptsand payments. If, with the approval of the competent authorities, theenterprises market their products in China and consequently experience animbalance in foreign exchange, the said authorities shall help themcorrect the imbalance. Article 19 The foreign investor may remit abroad profitsthat are lawfully earned from an enterprise with foreign capital, as wellas other lawful earnings and any funds remaining after the enterprise isliquidated. Wages, salaries and other legitimate incomeearned by foreign employees in an enterprise with foreign capital may beremitted abroad after the payment of individual income tax in accordancewith the law.

Article 20 With respect to the period of operations of anenterprise with foreign capital, the foreign investor shall report toand secure approval from the authorities in charge of examination andapproval. For an extension of the period of operations, an application shall besubmitted to the said authorities 180 days before the expiration ofthe period. The authorities in charge of examination and approval shall,within 30 days from the date such application is received, decide whether ornot to grant the extension. Article 21 When terminating its operations, an enterprisewith foreign capital shall promptly issue a public notice and proceed withliquidation in accordance with legal procedure. Pending the completion ofliquidation, a foreign investor may not dispose of the assets of theenterprise except for the purpose of liquidation. Article 22 At the termination of operations, the enterprisewith foreign capital shall nullify its registration with the industryand commerce administration authorities and hand in itsbusiness licence for cancellation. Article 23 The department under the State Council which isin charge of foreign economic relations and trade shall, inaccordance with this Law, formulate rules for its implementation, which shall gointo effect after being submitted to and approved by the State Council.Article 24 This Law shall go into effect on the day of itspromulgation.