法律文本

中華人民共和國外資企業法（2016修訂）

Law of the People's Republic of China on Wholly Foreign-owned Enterprises (Revision 2016)

（1986年4月12日第六屆全國人民代表大會第四次會議通過 根據2000年10月31日第九屆全國人民代表大會常務委員會第十八次會議《關於修改〈中華人民共和國外資企業法〉的決定》第一次修正 根據2016年9月3日第十二屆全國人民代表大會常務委員會第二十二次會議《關於修改〈中華人民共和國外資企業法〉等四部法律的決定》第二次修正）

(Adopted on 12 April 1986 by the 4th Session of the 6th National People 's Congress Revised on 31 October 2000 by the 18th Session of the Standing Committee of the National People's Congress pursuant to the Decision on Revision of the Law of the People's Republic of China on Wholly Foreign-owned Enterprises Revised on 3 September 2016 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of Four Laws Including the Law of the People's Republic of China on Wholly Foreign-owned Enterprises)

第一條   為了擴大對外經濟合作和技術交流，促進中國國民經濟的發展，中華人民共和國允許外國的企業和其他經濟組織或者個人（以下簡稱外國投資者）在中國境內舉辦外資企業，保護外資企業的合法權益。

Article 1 With a view to expanding economic cooperation and technological 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 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是指依照中國有關法律在中國境內設立的全部資本由外國投資者投資的企業，不包括外國的企業和其他經濟組織在中國境內的分支機構。

Article 2 The term "wholly foreign-owned enterprise" as used in this Law refers 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 foreign enterprise or other economic organization.

第三條   設立外資企業，必須有利於中國國民經濟的發展。國家鼓勵舉辦產品出口或者技術先進的外資企業。

Article 3. Enterprises with sole foreign investment must benefit the development of China's national economy. The State shall encourage the establishment of foreign-capital enterprises that are export-oriented or technologically advanced.

國家禁止或者限制設立外資企業的行業由國務院規定。

Lines of business in which the establishment of wholly foreign-owned enterprises is prohibited or restricted shall be stipulated by the State Council.

第四條   外國投資者在中國境內的投資、獲得的利潤和其他合法權益，受中國法律保護。

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.

外資企業必須遵守中國的法律、法規，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   國家對外資企業不實行國有化和征收；在特殊情況下，根據社會公共利益的需要，對外資企業可以依照法律程序實行征收，並給予相應的補償。

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.

第六條   設立外資企業的申請，由國務院對外經濟貿易主管部門或者國務院授權的機關審查批準。審查批準機關應當在接到申請之日起九十天內決定批準或者不批準。

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 economic relations and trade or an 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.

第七條   設立外資企業的申請經批準後，外國投資者應當在接到批準證書之日起三十天內向工商行政管理機關申請登記，領取營業執照。外資企業的營業執照簽發日期，為該企業成立日期。

Article 7 Upon approval of an application for establishment of a wholly foreign-owned enterprise, the foreign investor shall complete registration formalities with the administration for industry and commerce within 30 days from receipt of the approval certificate and obtain a business licence. The date of issue of the business licence shall be the date of establishment of the enterprise.

第八條   外資企業符合中國法律關於法人條件的規定的，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 law.

第九條   外資企業應當在審查批準機關核準的期限內在中國境內投資；逾期不投資的，工商行政管理機關有權吊銷營業執照。

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 revoke its business licence.

工商行政管理機關對外資企業的投資情況進行檢查和監督。

The industry and commerce administration authorities shall inspect and supervise the investment situation of an enterprise with sole foreign investment.

第十條   外資企業分立、合並或者其他重要事項變更，應當報審查批準機關批準，並向工商行政管理機關辦理變更登記手續。

Article 10 In the event of separation, merger or other major change, an enterprise with foreign capital shall report the matter 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   外資企業依照經批準的章程進行經營管理活動，不受幹涉。

Article 11 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   外資企業雇用中國職工應當依法簽定合同，並在合同中訂明雇用、解雇、報酬、福利、勞動保護、勞動保險等事項。

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   外資企業的職工依法建立工會組織，開展工會活動，維護職工的合法權益。

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.

外資企業應當為本企業工會提供必要的活動條件。

Wholly foreign-owned enterprises shall provide the necessary conditions for the activities of their labor unions.

第十四條   外資企業必須在中國境內設置會計帳簿，進行獨立核算，按照規定報送會計報表，並接受財政稅務機關的監督。

Article 14 An enterprise with foreign capital must set up account books in China, conduct independent accounting, submit the fiscal statements as required and accept supervision by the financial and tax authorities.

外資企業拒絕在中國境內設置會計帳簿的，財政稅務機關可以處以罰款，工商行政管理機關可以責令停止營業或者吊銷營業執照。

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   外資企業在批準的經營範圍內所需的原材料、燃料等物資，按照公平、合理的原則，可以在國內市場或者在國際市場購買。

Article 15 Raw materials, fuel and other materials required by a wholly foreign-owned enterprise and which come within its approved scope of operations may be purchased on the domestic or international market in accordance with the principles of fairness and reasonableness.

第十六條   外資企業的各項保險應當向中國境內的保險公司投保。

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   外資企業依照國家有關稅收的規定納稅並可以享受減稅、免稅的優惠待遇。

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.

外資企業將繳納所得稅後的利潤在中國境內再投資的，可以依照國家規定申請退還再投資部分已繳納的部分所得稅稅款。

Where a wholly foreign-owned enterprise reinvests after-tax profits in China, it may, in accordance with State regulations, apply for reimbursement of the income tax already paid on the reinvested amount.

第十八條   外資企業的外匯事宜，依照國家外匯管理規定辦理。

Article 18 Enterprises with foreign capital shall handle their foreign exchange transactions in accordance with the state provisions for foreign exchange control.

外資企業應當在中國銀行或者國家外匯管理機關指定的銀行開戶。

An enterprise with foreign capital shall open an account with the Bank of China or with a bank designated by the State authority exercising foreign exchange control.

第十九條   外國投資者從外資企業獲得的合法利潤、其他合法收入和清算後的資金，可以匯往國外。

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.

外資企業的外籍職工的工資收入和其他正當收入，依法繳納個人所得稅後，可以匯往國外。

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.

第二十條   外資企業的經營期限由外國投資者申報，由審查批準機關批準。期滿需要延長的，應當在期滿一百八十天以前向審查批準機關提出申請。審查批準機關應當在接到申請之日起三十天內決定批準或者不批準。

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 examination and approval authority shall decide whether or not to grant approval within 30 days of receiving the application.

第二十一條   外資企業終止，應當及時公告，按照法定程序進行清算。

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.

在清算完結前，除為了執行清算外，外國投資者對企業財產不得處理。

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   外資企業終止，應當向工商行政管理機關辦理注銷登記手續，繳銷營業執照。

Article 22 When terminating its operations, an 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   舉辦外資企業不涉及國家規定實施準入特別管理措施的，對本法第六條、第十條、第二十條規定的審批事項，適用備案管理。國家規定的準入特別管理措施由國務院發布或者批準發布。

Article 23 For establishment of foreign-funded enterprises which are not subject to the implementation of special administrative measures for admission stipulated by the State, examination and approval matters stipulated in Article 6, Article 10 and Article 20 of this Law shall be subject to filing administration. Special administrative measures for admission stipulated by the State shall be promulgated by the State Council or promulgated with approval by the State Council.

第二十四條   國務院對外經濟貿易主管部門根據本法制定實施細則，報國務院批準後施行。

Article 24 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.

第二十五條   本法自公布之日起施行。

Article 25 This Law shall go into effect as of the date of promulgation.