Law_of_the_People's_Republic_of_China_on_Wholly_Foreign-owned_Enterprises-外资企业法
中华?民共和国外资企业法（2000年修订版）Law of the People's Republic of China on Wholly Foreign-owned Enterprises (Revised in 2000)
发文日期: 2000-10-31Promulgation date: 2000-10-31地域: 全国Effective region: NATIONAL
颁布机关: 全国?民代表?会常务委员会Promulgator: Standing Committee of the National People's Congress
文号: 中华?民共和国主席令第
41号
Document no: Order of the President No.41时效性: 现行有效Effectiveness: Effective
生效日期: 2000-10-31Effective date: 2000-10-31
所属分类: 外商投资 ( 投资法->外商投资 ) Category: Foreign Investment ( Investment Law->Foreign Investment )
中华?民共和国外资企业法Law of the People's Republic of China on Wholly Foreign-
owned Enterprises (Revised in 2000)
中华?民共和国主席令第41号Order of the President of the People's Republic of China No. 41 2000年10月31日October 31, 2000
1986年4月12日第六届全国?民代表?会第四次会议通过，根据2000年10月31日第九届全国?民代表?会常务委员会第十?次会议《关于修改〈中华?民共和国外资企业法〉的决定》修正）Adopted at the 4th Session of the 6th National People's Congress on April 12, 1986 and amended according to the Decision on Revising the Wholly Foreign-owned Enterprise Law made at the 18th Session of the Standing Committee of the 9th National People's Congress on October 31, 2000.
第?条 为了扩?对外经济合作和技术交流，促进中国国民经济的发展，中华?民共和国允许外国的企业和其他经济组织或者个?（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。Article 1 In order to expand foreign economic cooperation and technological exchange, and promote the development of the Chinese economy, the People's Republic of China permits foreign enterprises and other economic organizations or individuals (hereinafter referred to as "foreign investors") to establish wholly foreign-owned enterprises within the territory of the People's Republic of China, and shall protect the lawful rights and interests of such enterprises.
第?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Article 2 The term "wholly foreign-owned enterprise" as used in this Law refer to any enterprise established within the territory of the People's Republic of China in accordance with applicable Chinese laws with capital provided solely by a foreign investor, but does not include any branch established in China by a
在中国境内的分支机构。foreign enterprise or other economic organization.
第三条 设立外资企业，必须有利于中国国民经济的发展。国家鼓励举办产品出?或者技术先进的外资企业。 国家禁止或者限制设立外资企业的行业由国务院规定。Article 3 Wholly foreign-owned enterprises must benefit the development of the Chinese economy. The State encourages the establishment of wholly foreign-owned enterprises that export commodities or that are technologically advanced. The State Council is to provide for industries in which the establishment of wholly foreign-owned enterprises is prohibited or restricted.
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。Article 4 The investments, profits and other legitimate rights and interests of foreign investors in China are protected by Chinese law.
Foreign investors must obey Chinese laws and regulations, and shall not harm the public interest of China.
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。Article 5 The State is not to nationalize, or expropriate the assets of, wholly foreign-owned enterprises. In special circumstances, where necessary, the assets of a wholly foreign-owned enterprise may be expropriated for the public interest in accordance with legal procedures, with appropriate compensation paid.
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。Article 6 Any application to establish a wholly foreign-owned enterprise is subject to examination and approval by the State Council department in charge of foreign trade and economic relations or an agency authorized by the State Council. The examination and approval agency shall, within 90 days of receiving the application, make a decision on whether or not to approve it.
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?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。Article 7 After an application to establish a wholly foreign-owned enterprise has been approved, the foreign investor shall, within 30 days of receiving the approval certificate, apply for registration with the administrative authority for industry and commerce and obtain a business license. The date on which the wholly foreign-owned enterprise business license is issued shall be the enterprise's date of establishment.
第?条 外资企业符合中国法律关于法?条件的规定的，依法取得中国法?资格。Article 8 Any wholly foreign-owned enterprise that meets the criteria for legal personality under the relevant Chinese laws shall have legal person status in accordance with the law.
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，?商行政管理机关有权吊销营业执照。
?商行政管理机关对外资企业的投资情况进行检查和监督。Article 9 Wholly foreign-owned enterprises shall invest in China within the period of time specified by the examination and approval authority concerned. Where a wholly foreign-owned enterprise fails to invest within the specified period of time, the administrative authority for industry and commerce shall have the right to revoke its business license.
The administrative authorities for industry and commerce shall carry out inspections of and supervise the investment status of wholly foreign-owned enterprises.
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?商行政管理机关办理变更登记手续。Article 10 In the event that a wholly foreign-owned enterprise goes through a breakup, merger or any other major change, the enterprise concerned shall apply for approval from the examination and approval authority and go through the registration procedure for the relevant change with the administrative authority for industry and commerce.
第十?条 外资企业依照经批准的章程进行经营管理活动，不受?涉。Article 11 A wholly foreign-owned enterprise shall be operated and managed in accordance with its approved Articles of association and shall be free from interference.
第十?条 外资企业雇用中国职?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。Article 12 Any wholly foreign-owned enterprise that employs Chinese staff shall sign employment contracts in accordance with the law. Employment contracts shall clearly stipulate matters such as terms of employment, dismissal, remuneration, welfare, labor protections and labor insurance.
第十三条 外资企业的职?依法建立?会组织，开展?会活动，维护职?的合法权益。
外资企业应当为本企业?会提供必要的活动条件。Article 13 The employees of a wholly foreign-owned enterprise may, in accordance with the law, establish a labor union to undertake labor union activities and protect the legitimate rights and interests of employees.
Wholly foreign-owned enterprises shall provide the necessary conditions for the organization of activities by their labor unions.
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，?商行政管理机关可以责令停止营业或者Article 14 Wholly foreign-owned enterprises must establish accounting books and records in China, arrange for independent audits to be undertaken and, in accordance with applicable regulations, submit their accounting statements to and accept the supervision of the financial and taxation authorities.
In the event that a wholly foreign-owned enterprise refuses to maintain accounting books and records in China, penalties may be imposed by the financial and taxation authorities, and the
吊销营业执照。administrative authority for industry and commerce may order
the relevant enterprise to cease operations or revoke its
business license.
第十五条 外资企业在批准的经营范围内所需的原材料、燃料等物资，按照公平、合理的原则，可以在国内市场或者在国际市场购买。Article 15 Raw materials, fuel and other physical goods that fall within the permitted scope of business of and are required by a wholly foreign-owned enterprise may be purchased on the domestic or international market in accordance with the principles of fairness and reasonableness.
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。Article 16 The various types of insurance required by a wholly foreign-owned enterprise shall be taken out with insurance companies in China.
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。Article 17 Wholly foreign-owned enterprises shall pay tax in accordance with the relevant provisions of state tax regulations and may enjoy preferential tax exemptions and reductions. Any wholly foreign-owned enterprise that reinvests its profits in China after paying tax may, in accordance with the relevant provisions of state regulations, apply for a refund of the amount of income tax already paid on the amount reinvested.
第十?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。Article 18 Matters relating to the foreign exchange of a wholly foreign-owned enterprise shall be handled in accordance with state provisions governing foreign exchange controls. Wholly foreign-owned enterprises shall open bank accounts with the Bank of China or a bank designated by the State Administration of Foreign Exchange.
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?和清算后的资金，可以汇往国外。
外资企业的外籍职?的?资收?和其他正当收?，依法缴纳个?所得税后，可以汇往国外。Article 19 The foreign investor in any wholly foreign-owned enterprise may remit abroad profits lawfully earned from the enterprise and other income and funds lawfully obtained following the liquidation of the enterprise.
Wages and other lawful income earned by foreign employees of wholly foreign-owned enterprises may be remitted abroad after individual income tax has been paid in accordance with the law.
第?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?百?Article 20 The operating period of a wholly foreign-owned enterprise shall be determined by the examination and approval authority concerned following an application made by the foreign investor. Where an extension of the operating period
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。is sought, an application shall be made to the examination and approval authority no less than 180 days prior to the date on which the current operating period is due to expire. The examination and approval authority shall, within 30 days of receiving the application, make a decision on whether or not to approve the application.
第?十?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。Article 21 Where a wholly foreign-owned enterprise ceases business operations, a prompt announcement shall be made and the enterprise shall be liquidated in accordance with applicable legal procedures.
Pending the completion of liquidation procedures, the foreign investor shall refrain from disposing of the enterprise's assets other than for the purpose of carrying out the liquidation.
第?十?条 外资企业终止，应当向?商行政管理机关办理注销登记手续，缴销营业执照。Article 22 Where a wholly foreign-owned enterprise ceases business operations, the enterprise shall go through the procedures for the cancellation of its registration and the return and cancellation of its business license with the administrative authority for industry and commerce concerned.
第?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。Article 23 Detailed regulations for the implementation of this Law shall be formulated by the State Council department responsible for trade and foreign economic relations and shall come into effect after being submitted to and approved by the State Council.
第?十四条 本法自公布之日起施行。
Article 24 This Law shall come into effect on the date of issue hereof.