中華人民共和國外資企業(yè)法
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTERPRISES
第一條 為了擴(kuò)大對外經(jīng)濟(jì)合作和技術(shù)交流，促進(jìn)中國國民經(jīng)濟(jì)的發(fā)展，中華人民共和國允許外國的企業(yè)和其他經(jīng)濟(jì)組織或者個人（以下簡稱外國投資者）在中國境內(nèi)舉辦外資企業(yè)，保護(hù)外資企業(yè)的合法權(quán)益。
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.
第二條 本法所稱的外資企業(yè)是指依照中國有關(guān)法律在中國境內(nèi)設(shè)立的全部資本由外國投資者投資的企業(yè)，不包括外國的企業(yè)和其他經(jīng)濟(jì)組織在中國境內(nèi)的分支機(jī)構(gòu)。
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.
第三條 設(shè)立外資企業(yè)，必須有利于中國國民經(jīng)濟(jì)的發(fā)展，并且采用先進(jìn)的技術(shù)和設(shè)備，或者產(chǎn)品全部出口或者大部分出口。
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.
國家禁止或者限制設(shè)立外資企業(yè)的行業(yè)由國務(wù)院規(guī)定。
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.
第四條 外國投資者在中國境內(nèi)的投資、獲得的利潤和其他合法權(quán)益，受中國法律保護(hù)。
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.
外資企業(yè)必須遵守中國的法律、法規(guī)，不得損害中國的社會公共利益。
Enterprises with foreign capital must abide by Chinese laws and regulations and must not engage in any activities detrimental to China's public interest.
第五條 國家對外資企業(yè)不實(shí)行國有化和征收；在特殊情況下，根據(jù)社會公共利益的需要，對外資企業(yè)可以依照法律程序?qū)嵭姓魇眨⒔o予相應(yīng)的補(bǔ)償。
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.
第六條 設(shè)立外資企業(yè)的申請，由國務(wù)院對外經(jīng)濟(jì)貿(mào)易主管部門或者國務(wù)院授權(quán)的機(jī)關(guān)審查批準(zhǔn)。
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.
審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)在接到申請之日起九十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。
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.
第七條 設(shè)立外資企業(yè)的申請經(jīng)批準(zhǔn)后，外國投資者應(yīng)當(dāng)在接到批準(zhǔn)證書之日起三十天內(nèi)向工商行政管理機(jī)關(guān)申請登記，領(lǐng)取營業(yè)執(zhí)照。
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.
外資企業(yè)的營業(yè)執(zhí)照簽發(fā)日期，為該企業(yè)成立日期。
The date of issue of the business licence shall be the date of the establishment of the enterprise.
第八條 外資企業(yè)符合中國法律關(guān)于法人條件的規(guī)定的，依法取得中國法人資格。
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.
第九條 外資企業(yè)應(yīng)當(dāng)在審查批準(zhǔn)機(jī)關(guān)核準(zhǔn)的期限內(nèi)在中國境內(nèi)投資；逾期不投資的，工商行政管理機(jī)關(guān)有權(quán)吊銷營業(yè)執(zhí)照。
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.
工商行政管理機(jī)關(guān)對外資企業(yè)的投資情況進(jìn)行檢查和監(jiān)督。
The industry and commerce administration authorities shall inspect and supervise the investment situation of an enterprise with foreign capital.
第十條 外資企業(yè)分立、合并或者其他重要事項(xiàng)變更，應(yīng)當(dāng)報(bào)審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)，并向工商行政管理機(jī)關(guān)辦理變更登記手續(xù)。
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.
第十一條 外資企業(yè)的生產(chǎn)經(jīng)營計(jì)劃應(yīng)當(dāng)報(bào)其主管部門備案。
Article 11 The production and operating plans of enterprises with foreign capital shall be reported to the competent authorities for the record.
外資企業(yè)依照經(jīng)批準(zhǔn)的章程進(jìn)行經(jīng)營管理活動，不受干涉。
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.
第十二條 外資企業(yè)雇用中國職工應(yīng)當(dāng)依法簽定合同，并在合同中訂明雇用、解雇、報(bào)酬、福利、勞動保護(hù)、勞動保險(xiǎn)等事項(xiàng)。
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.
第十三條 外資企業(yè)的職工依法建立工會組織，開展工會活動，維護(hù)職工的合法權(quán)益。
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.
外資企業(yè)應(yīng)當(dāng)為本企業(yè)工會提供必要的活動條件。
The enterprises shall provide the necessary conditions for the activities of the trade unions in their respective enterprises.
第十四條 外資企業(yè)必須在中國境內(nèi)設(shè)置會計(jì)帳簿，進(jìn)行獨(dú)立核算，按照規(guī)定報(bào)送會計(jì)報(bào)表，并接受財(cái)政稅務(wù)機(jī)關(guān)的監(jiān)督。
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.
外資企業(yè)拒絕在中國境內(nèi)設(shè)置會計(jì)帳簿的，財(cái)政稅務(wù)機(jī)關(guān)可以處以罰款，工商行政管理機(jī)關(guān)可以責(zé)令停止?fàn)I業(yè)或者吊銷營業(yè)執(zhí)照。
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.
第十五條 外資企業(yè)在批準(zhǔn)的經(jīng)營范圍內(nèi)需要的原材料、燃料等物資，可以在中國購買，也可以在國際市場購買；在同等條件下，應(yīng)當(dāng)盡先在中國購買。
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.
第十六條 外資企業(yè)的各項(xiàng)保險(xiǎn)應(yīng)當(dāng)向中國境內(nèi)的保險(xiǎn)公司投保。
Article 16 Enterprises with foreign capital shall apply to insurance companies in China for such kinds of insurance coverage as are needed.
第十七條 外資企業(yè)依照國家有關(guān)稅收的規(guī)定納稅并可以享受減稅、免稅的優(yōu)惠待遇。
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.
外資企業(yè)將繳納所得稅后的利潤在中國境內(nèi)再投資的，可以依照國家規(guī)定申請退還再投資部分已繳納的部分所得稅稅款。
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.
第十八條 外資企業(yè)的外匯事宜，依照國家外匯管理規(guī)定辦理。
Article 18 Enterprises with foreign capital shall handle their foreign exchange transactions in accordance with the state provisions for foreign exchange control.
外資企業(yè)應(yīng)當(dāng)在中國銀行或者國家外匯管理機(jī)關(guān)指定的銀行開戶。
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.
外資企業(yè)應(yīng)當(dāng)自行解決外匯收支平衡。外資企業(yè)的產(chǎn)品經(jīng)有關(guān)主管機(jī)關(guān)批準(zhǔn)在中國市場銷售，因而造成企業(yè)外匯收支不平衡的，由批準(zhǔn)其在中國市場銷售的機(jī)關(guān)負(fù)責(zé)解決。
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 imbal ance in foreign exchange, the said authorities shall help them correct the imbalance.
第十九條 外國投資者從外資企業(yè)獲得的合法利潤、其他合法收入和清算后的資金，可以匯往國外。
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.
外資企業(yè)的外籍職工的工資收入和其他正當(dāng)收入，依法繳納個人所得稅后，可以匯往國外。
Wages, salaries and other legitimate income earned by foreign employees inan enterprise with foreign capital may be remitted abroad after the payment of individual income tax in accordance with the law.
第二十條 外資企業(yè)的經(jīng)營期限由外國投資者申報(bào)，由審查批準(zhǔn)機(jī)關(guān)批準(zhǔn)。
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.
期滿需要延長的，應(yīng)當(dāng)在期滿一百八十天以前向?qū)彶榕鷾?zhǔn)機(jī)關(guān)提出申請。
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.
審查批準(zhǔn)機(jī)關(guān)應(yīng)當(dāng)在接到申請之日起三十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。
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.
第二十一條 外資企業(yè)終止，應(yīng)當(dāng)及時公告，按照法定程序進(jìn)行清算。
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.
在清算完結(jié)前，除為了執(zhí)行清算外，外國投資者對企業(yè)財(cái)產(chǎn)不得處理。
Pending the completion of liquidation, a foreign investor may not dispose of the assets of the enterprise except for the purpose of liquidation.
第二十二條 外資企業(yè)終止，應(yīng)當(dāng)向工商行政管理機(jī)關(guān)辦理注銷登記手續(xù)，繳銷營業(yè)執(zhí)照。
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.
第二十三條 國務(wù)院對外經(jīng)濟(jì)貿(mào)易主管部門根據(jù)本法制定實(shí)施細(xì)則，報(bào)國務(wù)院批準(zhǔn)后施行。
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.
第二十四條 本法自公布之日起施行。
Article 24 This Law shall go into effect on the day of its promulgation.
