外资企业法

外资企业法 【本法变迁史】 中华人民共和国外资企业法[19860412] 全国人大常委会关于修改《中华人民共和国外资 企业法》的决定(2000)[20001031] 中华人民共和国外资企业法(2000修 正)[20001031] Order of the President of the People's Republic of China 中华人民共和国主席令 (第四十一号) (No.41) (相关资料: 法律1篇 行政法规5篇 部门规章48篇 其The Decision of the Standing Committee of the National People's Congress on Modifying the Law of the 他性文件1篇 地方法规91篇 案例1篇 裁判文书60People's Republic of China on Foreign-funded Enterprises, which was adopted at the 18th Meeting of the 篇 修订沿革 相关论文94篇 实务指南) Standing Committee of the Ninth National People's Congress on October 31, 2000, is hereby 《全国人民代大会常务委员会关于修改〈中华人民promulgated and shall come into force on the day of promulgation. 共和国外资企业法〉的决定》已由中华人民共和国第九届 全国人民代表大会常务委员会第十八次会议于,,,,Jiang Zemin, President of the People's Republic of China 年,,月,,日通过，现予公布，自公布之日起施行。 中华October 31, 2000 人民共和国主席 江泽民 Law of the People's Republic of China on Foreign-funded Enterprises ,,,,年,,月,,日 中华人民共和国外资企业法 (Adopted at the 4th Meeting of the Sixth National People's Congress on April 12, 1986, amended in (,,,,年,月,,日第六届全国人民代表大会第accordance with the Decision on Modifying the Law of the People's Republic of China on Foreign-funded Enterprises adopted at 18th Meeting of the Standing Committee of the Ninth National People's Congress 四次会议通过 根据,,,,年,,月,,日第九届全on October 31, 2000, and promulgated by Order No. 41 of the President of the People's Republic of 国人民代表大会常务委员会第十八次会议《关于修改〈中China on October 31, 2000) 华人民共和国外资企业法〉的决定》修正 2000年10 月31日中华人民共和国主席令第41号发布) Article 1. With a view to expanding economic cooperation and technical exchange with foreign countries 第一条 为了扩大对外经济合作和技术交流，促进and promoting the development of China's national economy, the People's Republic of China permits 中国国民经济的发展，中华人民共和国允许外国的企业和foreign enterprises, other foreign economic organizations and individuals (hereinafter collectively referred 其他经济组织或者个人(以下简称外国投资者)在中国境 to as "foreign investors") to set up foreign-funded enterprises in China and protects the legitimate rights 内举办外资企业，保护外资企业的合法权益。 and interests of such enterprises. (相关资料: 修订沿革 相关论文2篇 实务指南) Article 2. As mentioned in this Law, "foreign-funded enterprises" refers to those enterprises established 第二条 本法所称的外资企业是指依照中国有关法in China by foreign investors, exclusively with their own capital, in accordance with relevant Chinese 律在中国境内设立的全部资本由外国投资者投资的企业，laws. The term does not include branches set up in China by foreign enterprises and other foreign 不包括外国的企业和其他经济组织在中国境内的分支机 economic organizations. 构。 (相关资料: 裁判文书2篇 修订沿革 相关论文2篇 实务 指南) Article 3. Foreign-funded enterprises shall be established in such a manner as to help the development 第三条 设立外资企业，必须有利于中国国民经济of China's national economy. The state encourages the establishment of foreign-funded enterprises that 的发展。国家鼓励举办产品出口或者技术先进的外资企export their products or have advanced technologies. 业。 国家禁止或者限制设立外资企业的行业由国务院规Provisions shall be made by the State Council regarding the lines of business which the state forbids 定。 foreign-funded enterprises to engage in or on which it places certain restrictions. (相关资料: 裁判文书1篇 修订沿革 相关论文4篇 实务 指南) Article 4. The investments of a foreign investor in China, the profits it earns and its other lawful rights and 第四条 外国投资者在中国境内的投资、获得的利interests are protected by Chinese law. 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 Foreign-funded enterprises must abide by Chinese laws and regulations and must not engage in any 的社会公共利益。 activities detrimental to China's public interest. (相关资料: 裁判文书6篇 修订沿革 实务指南) Article 5. The state shall not nationalize or requisition any foreign-funded enterprise. Under special 第五条 国家对外资企业不实行国有化和征收;在circumstances, when public interest requires, foreign-funded enterprises may be requisitioned by legal 特殊情况下，根据社会公共利益的需要，对外资企业可以 procedures and appropriate compensation shall be made. 依照法律程序实行征收，并给予相应的补偿。 (相关资料: 修订沿革 相关论文1篇 实务指南) Article 6. The application to establish a foreign-funded enterprise shall be submitted for examination and 第六条 设立外资企业的申请，由国务院对外经济approval to the department under the State Council in charge of foreign trade and economic cooperation, 贸易主管部门或者国务院授权的机关审查批准。审查批准or to any other agency authorized by the State Council. The authorities in charge of examination and 机关应当在接到申请之日起九十天内决定批准或者不批 approval shall, within 90 days from the date it receives such application, decide whether or not to grant 准。 approval. (相关资料: 地方法规12篇 裁判文书12篇 修订沿革 相 关论文1篇 实务指南) Article 7. After an application for the establishment of a foreign-funded enterprises has been approved, 第七条 设立外资企业的申请经批准后，外国投资the foreign investor shall, within 30 days from the date of receiving a certificate of approval, apply to the 者应当在接到批准证书之日起三十天内向工商行政管理industry and commerce administration authority for registration and obtain a business license. The date 机关申请登记，领取营业执照。外资企业的营业执照签发 of issuance of the business license shall be the date of the establishment of the enterprise. 日期，为该企业成立日期。 (相关资料: 地方法规9篇 裁判文书4篇 修订沿革 实务 指南) Article 8. An enterprise with foreign capital which meets the conditions for being considered a legal 第八条 外资企业符合中国法律关于法人条件的规 person under Chinese law shall acquire the status of a Chinese legal person, in accordance with the law. 定的，依法取得中国法人资格。 (相关资料: 裁判文书2篇 修订沿革 相关论文4篇 实务 指南) Article 9. A foreign-funded enterprise shall make investments in China within the period approved by the 第九条 外资企业应当在审查批准机关核准的期限authorities in charge of examination and approval. If it fails to do so, the industry and commerce 内在中国境内投资;逾期不投资的，工商行政管理机关有administration authority may cancel its business license. 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The industry and commerce administration authority shall inspect and supervise the investment situation 和监督。 of a foreign-funded enterprise. (相关资料: 部门规章2篇 地方法规2篇 案例1篇 裁判 文书3篇 修订沿革 实务指南) Article 10. In the event of a split, merger or other major change, a foreign-funded enterprise shall report 第十条 外资企业分立、合并或者其他重要事项变to and seek approval from the authorities in charge of examination and approval, and register the change 更，应当报审查批准机关批准，并向工商行政管理机关办with the industry and commerce administration authority. 理变更登记手续。 (相关资料: 地方法规4篇 裁判文书13篇 修订沿革 实 务指南) Article 11. Foreign-funded enterprises shall conduct their operations and management in accordance 第十一条 外资企业依照经批准的章程进行经营管with the approved articles of association, and shall be free from any interference. 理活动，不受干涉。 (相关资料: 裁判文书6篇 修订沿革 实务指南) Article 12. When employing Chinese workers and staff, a foreign-funded enterprise shall conclude 第十二条 外资企业雇用中国职工应当依法签定合contracts with them according to law, in which matters concerning employment, dismissal, remuneration, 同，并在合同中订明雇用、解雇、报酬、福利、劳动保护、 welfare benefits, labor protection and labor insurance shall be clearly prescribed. 劳动保险等事项。 (相关资料: 修订沿革 实务指南) Article 13. Workers and staff of a foreign-funded enterprise may organize trade unions in accordance 第十三条 外资企业的职工依法建立工会组织，开with the law so as to conduct trade union activities and protect their lawful rights and interests. 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。 The enterprises shall provide the necessary conditions for the activities of the trade unions in their (相关资料: 修订沿革 相关论文1篇 实务指南) respective enterprises. Article 14. A foreign-funded enterprise must set up account books in China, conduct independent 第十四条 外资企业必须在中国境内设置会计帐accounting, submit the financial reports and statements as required and accept supervision by the 簿，进行独立核算，按照规定报送会计报表，并接受财政financial and tax authorities. 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 If a foreign-funded enterprise refuses to keep account books in China, the financial and tax authorities 机关可以处以罚款，工商行政管理机关可以责令停止营业may impose a fine on it, and the industry and commerce administration authority may order it to suspend 或者吊销营业执照。 operations or may revoke its business license. (相关资料: 地方法规2篇 修订沿革 实务指南) Article 15. Within the approved scope of the operations, foreign-funded enterprises may, according to 第十五条 外资企业在批准的经营范围内所需的原the principles of fairness and reason, purchase raw and semi-processed materials, fuels and other 、燃料等物资，按照公平、合理的原则，可以在国内materials they need either in China or from the world market. 市场或者在国际市场购买。 (相关资料: 裁判文书1篇 修订沿革 相关论文4篇 实务 指南) Article 16. Foreign-funded enterprises shall apply to insurance companies in China for such kinds of 第十六条 外资企业的各项保险应当向中国境内的insurance coverage as are needed. 保险公司投保。 (相关资料: 修订沿革 相关论文1篇 实务指南) Article 17. Foreign-funded enterprises shall pay taxes in accordance with relevant state provisions for 第十七条 外资企业依照国家有关税收的规定纳税 tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes. 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A foreign-funded enterprise that reinvests in China its profits after paying the income tax, may, in 的，可以依照国家规定申请退还再投资部分已缴纳的部分accordance with relevant state provisions, apply for refund of a part of the income tax already paid on the 所得税税款。 reinvested amount. (相关资料: 裁判文书1篇 修订沿革 相关论文1篇 实务 指南) Article 18. Foreign-funded enterprises shall handle their foreign exchange transactions in accordance 第十八条 外资企业的外汇事宜，依照国家外汇管with the state provisions for foreign exchange control. 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 Foreign-funded enterprises shall open an account with the Bank of China or with a bank designated by 定的银行开户。 the state agency exercising foreign exchange control. (相关资料: 裁判文书1篇 修订沿革 实务指南) Article 19. Foreign investors may remit abroad profits that are lawfully earned from a foreign-funded 第十九条 外国投资者从外资企业获得的合法利enterprise, as well as other lawful earnings and any funds remaining after the enterprise is liquidated. 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 Wages, salaries and other legitimate income earned by foreign employees in a foreign-funded enterprise 法缴纳个人所得税后，可以汇往国外。 may be remitted abroad after the payment of individual income tax in accordance with the law. (相关资料: 修订沿革 相关论文2篇 实务指南) Article 20. With respect to the term of operations of a foreign-funded enterprise, the foreign investor shall 第二十条 外资企业的经营期限由外国投资者申report to and secure approval from the authorities in charge of examination and approval. For an 报，由审查批准机关批准。期满需要延长的，应当在期满extension of the term of operations, an application shall be submitted to the said authorities 180 days 一百八十天以前向审查批准机关提出申请。审查批准机关 before the expiration of the period. The authorities in charge of examination and approval shall, within 30 应当在接到申请之日起三十天内决定批准或者不批准。 days from the date such application is received, decide whether or not to grant the extension. (相关资料: 部门规章1篇 地方法规2篇 修订沿革 实务 指南) Article 21. When terminating its operations, a foreign-funded enterprise shall promptly issue a public 第二十一条 外资企业终止，应当及时公告，按照notice and proceed with liquidation in accordance with legal procedure. 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 Pending the completion of liquidation, a foreign investor may not dispose of the assets of the enterprise 业财产不得处理。 except for the purpose of liquidation. (相关资料: 裁判文书3篇 修订沿革 实务指南) Article 22. At the termination of operations, the foreign-funded enterprise shall nullify its registration with 第二十二条 外资企业终止，应当向工商行政管理the industry and commerce administration authority and hand in its business license for cancellation. 机关办理注销登记手续，缴销营业执照。 (相关资料: 地方法规2篇 修订沿革 实务指南) Article 23. The department under the State Council which is in charge of foreign economic relations and 第二十三条 国务院对外经济贸易主管部门根据本trade shall, in accordance with this Law, formulate rules for its implementation, which shall go into effect 法制定实施细则，报国务院批准后施行。 after being submitted to and approved by the State Council. (相关资料: 修订沿革 实务指南) Article 24. This Law shall go into effect on the day of its promulgation. 第二十四条 本法自公布之日起施行。