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中華人民共和國(guó)外資企業(yè)法實(shí)施細(xì)則
RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON
FOREIGN-CAPITAL ENTERPRISES
青島希尼爾翻譯公司 2014-11-15
（一九九0年十月二十八日國(guó)務(wù)院批準(zhǔn)一九九0年十二月十二日對(duì)外經(jīng)濟(jì)貿(mào)易部發(fā)布）
（Approved by the State Council on October 28， 1990， and promulgated by Decree
No. 1 of the Ministry of Foreign Economic Relations and Trade on December 12，
1990）
第一章總則Chapter I General Provisions
第一條根據(jù)《中華人民共和國(guó)外資企業(yè)法》第二十三條的規(guī)定，制定本實(shí)施細(xì)則。
Article 1 These Rules are formulated in accordance with the provisions in
Article 23 of The Law of the People's Republic of China on Foreign-Capital
Enterprises.
第二條外資企業(yè)受中國(guó)法律的管轄和保護(hù)。
Article 2 Foreign-capital enterprises shall be under the jurisdiction of and
protection by China's laws.
外資企業(yè)在中國(guó)境內(nèi)從事經(jīng)營(yíng)活動(dòng)，必須遵守中國(guó)的法律、法規(guī)，不得損害中國(guó)的社會(huì)公共利益。
Foreign-capital enterprises， while engaged in business operational activities
within the territory of China， must abide by Chinese laws and regulations and
must not jeopardize the social and public interests of China.
第三條設(shè)立外資企業(yè)，必須有利于中國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展，能夠采取顯著的經(jīng)濟(jì)效益，并應(yīng)當(dāng)至少符合下列一項(xiàng)條件：
Article 3 A foreign-capital enterprise to be established in China must be
conducive to the development of China's national economy， be capable of gaining
remarkable economic results and shall meet at least one of the following
conditions：
（一）采用先進(jìn)技術(shù)和設(shè)備，從事新產(chǎn)品開發(fā)，節(jié)約能源和原材料，實(shí)現(xiàn)產(chǎn)品升級(jí)換代，可以替代進(jìn)口的；
（1） The enterprise is to adopt advanced technology and equipment， engage in the
development of new products， conserve energy and raw materials， and realize the
upgrading of products and the replacement of old products with new ones which
can be used as import substitutes；
（二）年出口產(chǎn)品的產(chǎn)值達(dá)到當(dāng)年全部產(chǎn)品產(chǎn)值50％以上，實(shí)現(xiàn)外匯收支平衡或者有余的。
（2） Its annual output value of export products accounts for more than 50% of the
annual output value of all products， thereby realizing the balance between
revenues and expenditures in foreign exchange or with a surplus.
第四條下列行業(yè)，禁止設(shè)立外資企業(yè)：
Article 4 No foreign-capital enterprise shall be established in the following
trades：
（一）新聞、出版、廣播、電視、電影；
（1） The press， publication， broadcasting， television and movies；
（二）國(guó)內(nèi)商業(yè)、對(duì)外貿(mào)易、保險(xiǎn)；
（2） Domestic commerce， foreign trade， and insurance；
（三）郵電通信；
（3） Post and telecommunications；
（四）中國(guó)政府規(guī)定禁止設(shè)立外資企業(yè)的其他行業(yè)。
（4） Other trades in which the establishment of foreign-capital enterprises is
forbidden， as prescribed by the Chinese government.
第五條下列行業(yè)，限制設(shè)立外資企業(yè)：
Article 5 The establishment of foreign-capital enterprises shall be restricted
in the following trades：
（一）公用事業(yè)；
（1） Public utilities；
（二）交通運(yùn)輸；
（2） Communications and transportation；
（三）房地產(chǎn)；
（3） Real estate；
（四）信托投資；
（4） Trust investment；
（五）租賃。
（5） Leasing
申請(qǐng)?jiān)谇翱钜?guī)定的行業(yè)中設(shè)立外資企業(yè)，除中國(guó)法律、法規(guī)另有規(guī)定外，須經(jīng)中華人民共和國(guó)對(duì)外經(jīng)濟(jì)貿(mào)易部（以下簡(jiǎn)稱對(duì)外經(jīng)濟(jì)貿(mào)易部）批準(zhǔn)。
The application for the establishment of a foreign-capital enterprise in the
trades mentioned in the preceding paragraph shall be submitted to the Ministry
of Foreign Economic Relations and Trade of the People's Republic of China
（hereinafter referred to as the Ministry of Foreign Economic Relations and
Trade） for approval， except as otherwise provided by Chinese laws and
regulations.
第六條申請(qǐng)?jiān)O(shè)立外資企業(yè)，有下列情況之一的，不予批準(zhǔn)：
Article 6 Application for the establishment of a foreign-capital enterprise
shall not be approved if the proposed enterprise would involve one of the
following circumstances：
（一）有損中國(guó)主權(quán)或者社會(huì)公共利益的；
（1） Injury to China's sovereignty or to social and public interests；
（二）危及中國(guó)國(guó)家安全的；
（2） Impairment of China's national security；
（三）違反中國(guó)法律、法規(guī)的；
（3） Violation of Chinese laws and regulations；
（四）不符合中國(guó)國(guó)民經(jīng)濟(jì)發(fā)展要求的；
（4） Incompatibility with the requirements of China's national economic
development； or
（五）可能造成環(huán)境污染的。
（5） Possible creation of environmental pollution.
第七條外資企業(yè)在批準(zhǔn)的經(jīng)營(yíng)范圍內(nèi)，自主經(jīng)營(yíng)管理，不受干涉。
Article 7 A foreign-capital enterprise shall make its own managerial decisions
within the approved scope of business operations and shall not be subject to
intervention.
第二章設(shè)立程序Chapter II Procedures for Establishment
第八條設(shè)立外資企業(yè)的申請(qǐng)，由對(duì)外經(jīng)濟(jì)貿(mào)易部審查批準(zhǔn)后，發(fā)給批準(zhǔn)證書。
Article 8 The application for the establishment of a foreign-capital enterprise
shall be submitted to the Ministry of Foreign Economic Relations and Trade， and
after examination and approval， a certificate of approval shall be issued by the
Ministry.
設(shè)立外資企業(yè)的申請(qǐng)屬于下列情形的，國(guó)務(wù)院授權(quán)省、自治區(qū)、直轄市和計(jì)劃單列市、經(jīng)濟(jì)特區(qū)人民政府審查批準(zhǔn)后，發(fā)給批準(zhǔn)證書：
With respect to the application for the establishment of a foreign-capital
enterprise that comes under one of the following circumstances， the State
Council shall authorize the people's government of the relevant province，
autonomous region， municipality directly under the Central Government，
municipality separately listed on the state plan， or the special economic zone，
to issue the certificate of approval after examining and approving the
application：
（一）投資總額在國(guó)務(wù)院規(guī)定的投資審批權(quán)限以內(nèi)的；
（1） The total amount of investment is within the limits of powers for the
examination and approval of investments stipulated by the State Council；
（二）不需要國(guó)家調(diào)撥原材料，不影響能源、交通運(yùn)輸、外貿(mào)出口配額等全國(guó)綜合平衡的。
（2） The proposed enterprises does not need the raw and processed materials to be
allocated by the State， or does not influence unfavourably the national
comprehensive balance of energy resources， communications and transportation， as
well as export quotas for foreign trade.
省、自治區(qū)、直轄市和計(jì)劃單列市、經(jīng)濟(jì)特區(qū)人民政府在國(guó)務(wù)院授權(quán)范圍內(nèi)批準(zhǔn)設(shè)立外資企業(yè)，慶當(dāng)在批準(zhǔn)后十五天內(nèi)報(bào)對(duì)外經(jīng)濟(jì)貿(mào)易部備案（對(duì)外經(jīng)濟(jì)貿(mào)易部和省、自治區(qū)、直轄市和計(jì)劃單列市、經(jīng)濟(jì)特區(qū)人民政府，以下統(tǒng)稱審批機(jī)關(guān)）。
Where the people's government of the province， autonomous region， municipality
directly under the Central Government， municipality separately listed on the
state plan， or the special economic zone has approved the establishment of a
foreign-capital enterprise within its limits of powers granted by the State
Council， it shall within 15 days after the approval submit a report to the
Ministry of Foreign Economic Relations and Trade for the record （hereinafter the
Ministry of Foreign Economic Relations and Trade， the people's government of the
province， autonomous region， municipality directly under the Central government，
municipality separately listed on the State plan， and the special economic zone
shall be called generally as the examining and approving organ）。
第九條申請(qǐng)?jiān)O(shè)立的外資企業(yè)，其產(chǎn)品涉及出口許可證、出口配額、進(jìn)口許可證或者屬于國(guó)家限制進(jìn)口的，應(yīng)當(dāng)依照有關(guān)管理權(quán)限事先征得對(duì)外經(jīng)濟(jì)貿(mào)易部門的同意。
Article 9 With respect to a foreign-capital enterprise， the establishment of
which has been applied for， if its products are subject to export license，
export quota， or import license， or are under restrictions by the State， prior
consent of the department of foreign economic relations and trade shall be
obtained in accordance with the limits of powers for administration.
第十條外國(guó)投資者在提出設(shè)立外資企業(yè)的申請(qǐng)前，應(yīng)當(dāng)就下列事項(xiàng)向擬設(shè)立外資企業(yè)所在地的縣級(jí)或者縣級(jí)以上地方人民政府提交報(bào)告。報(bào)告內(nèi)容包括：設(shè)立外資企業(yè)的宗旨；經(jīng)營(yíng)范圍、規(guī)模；生產(chǎn)產(chǎn)品；使用的技術(shù)設(shè)備；產(chǎn)品在中國(guó)和國(guó)外市場(chǎng)的銷售比例；用地面積及要求；需要用水、電、煤、煤氣或者其他能源的條件及數(shù)量；對(duì)公共設(shè)施的要求等。
Article 10 A foreign investor shall， prior to the filing of an application for
the establishment of a foreign-capital enterprise， submit a report to the local
people's government at or above the county level at the place where the proposed
enterprise is to be established. The report shall include： the aim of the
establishment of the proposed enterprise； the scope and scale of business
operation； the products to be produced； the technology and equipment to be
adopted and used； the proportion of the sales of products between the domestic
market and the foreign market； the area of land to be used and the related
requirements； the conditions and quantities of water， electricity， coal， coal
gas and other forms of energy resources required； and the requirement of public
facilities.
縣級(jí)或者縣級(jí)以上地方人民政府應(yīng)當(dāng)在收到外國(guó)投資者提交的報(bào)告之日起三十天內(nèi)以書面形式答復(fù)外國(guó)投資者。
The local people's government at or above the county level shall within 30 days
after receiving the report submitted by the foreign investor， give a reply in
writing to the said foreign investor.
第十一條外國(guó)投資者設(shè)立外資企業(yè)，應(yīng)當(dāng)通過擬設(shè)立外資企業(yè)所在地的縣級(jí)或者縣級(jí)以上地方人民政府向?qū)徟鷻C(jī)關(guān)提出申請(qǐng)，并報(bào)送下列條件：
Article 11 In case that a foreign investor wishes to establish a foreign-capital
enterprise， an application shall be submitted to the examining and approving
organ through the local people's government at or above the county level at the
place where the enterprise is to be established， together with the following
documents.
（一）設(shè)立外資企業(yè)申請(qǐng)書；
（1） The written application for the establishment of a foreign-capital
enterprise；
（二）可行性研究報(bào)告；
（2） A feasibility study report；
（三）外資企業(yè)章程；
（3） The articles of association of the foreign-capital enterprise；
（四）外資企業(yè)法定代表人（或者董事會(huì)人選）名單；
（4） The name-list of the legal representatives （or the candidates for members of
the board of directors） of the foreign-capital enterprise；
（五）外國(guó)投資者的法律證明文件和資信證明文件；
（5） The legal certifying documents and the credit position certifying documents
of the foreign investor；
（六）擬設(shè)立外資企業(yè)所在地的縣級(jí)或者縣級(jí)以上地方人民政府的書面答復(fù)；
（6） The written reply given by the people's government at or above the county
level at the place， where the enterprise is to be established；
（七）需要進(jìn)口的物資清單；
（7） An inventory of goods and materials needed to be imported；
（八）其他需要報(bào)送的文件。
（8） Other documents that are required to be submitted.
前款（一）、（三）項(xiàng)文件必須用中文書寫；（二）、（四）、（五）項(xiàng)文件可以用外文書寫，但應(yīng)當(dāng)附中文譯文。
The documents mentioned in items （1） and （3） in the preceding paragraph must be
written in the Chinese language； while the documents mentioned in Items （2）， （4）
and （5） in the preceding paragraph may be written in a foreign language， but a
corresponding Chinese translation shall be attached.
兩個(gè)或者兩個(gè)以上外國(guó)投資者共同申請(qǐng)?jiān)O(shè)立投資企業(yè)，應(yīng)當(dāng)將其簽訂的合同副本報(bào)送審批機(jī)關(guān)備案。
In the event that two or more foreign investors jointly file an application for
the establishment of a foreign capital enterprise， they shall submit a duplicate
of the contract concluded and signed between them to the examining and approving
organ for the record.
第十二條審批機(jī)關(guān)應(yīng)當(dāng)在收到申請(qǐng)?jiān)O(shè)立外資企業(yè)的全部文件之日起九十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。審批機(jī)關(guān)如果發(fā)現(xiàn)上述文件不齊備或者有不當(dāng)之處，可以要求限期補(bǔ)報(bào)或者修改。
Article 12 The examining and approving organ shall， within 90 days after
receiving all the required documents with respect to an application for the
establishment of foreign-capital enterprise， make a decision whether to approve
or disapprove the application. In the event that the examining and approving
organ has found that the documents mentioned above are not complete， or that
some of them are inappropriate， it may call on the applicant to make up the
incomplete documents， or to make necessary revisions， within a prescribed time
limit.
第十三條設(shè)立外資企業(yè)的申請(qǐng)經(jīng)審批機(jī)關(guān)批準(zhǔn)后，外國(guó)投資者應(yīng)當(dāng)在收到批準(zhǔn)證書之日起三十天內(nèi)向工商行政管理機(jī)關(guān)申請(qǐng)登記，領(lǐng)取營(yíng)業(yè)執(zhí)照。外資企業(yè)的管理執(zhí)照簽發(fā)日期，為該企業(yè)成立日期。
Article 13 After the approval of the application for the establishment of a
foreign-capital enterprise by the examining and approving organ， the foreign
investor shall， within 30 days after receiving the certificate of approval， file
an application with the relevant administrative department for industry and
commerce for registration， and obtain a business license. The date on which the
business license is issued shall be the date of the establishment of the said
enterprise.
外國(guó)投資者在收到批準(zhǔn)證書之日起三十天末向工商行政管理機(jī)關(guān)申請(qǐng)登記的，外資企業(yè)批準(zhǔn)證書自動(dòng)失效。
In the event that the foreign investor fails to file an application with the
administrative department for industry and commerce for registration on the
expiration of the 30 days after receiving the certificate of approval， the
certificate of approval for the establishment of the proposed enterprise shall
become invalid automatically.
外資企業(yè)應(yīng)當(dāng)在企業(yè)成立之日起三十天內(nèi)向稅務(wù)機(jī)關(guān)辦理稅務(wù)登記。
A foreign-capital enterprise shall， within 30 days after its establishment， go
through the procedures for taxation registration with the tax authorities.
第十四條外國(guó)投資者可以委托中國(guó)的外商投資企業(yè)服務(wù)機(jī)構(gòu)或者其他經(jīng)濟(jì)組織代為辦理第九條、第十條第一款和第十一條規(guī)定事宜。但須簽訂委托合同。
Article 14 Foreign investors may appoint a Chinese service agency for
enterprises with foreign investment or other economic organizations to handle，
on their behalf， the affairs stipulated in Article 9， the first paragraph of
Artical 10 and Article 11 of these Rules， but a contract of entrustment shall be
concluded and signed between them.
第十五條設(shè)立外資企業(yè)的申請(qǐng)書應(yīng)當(dāng)包括下列內(nèi)容：
Article 15 The written application for the establishment of a foreign-capital
enterprise shall include the following contents：
（一）外國(guó)投資者的姓名或者名稱、住所、注冊(cè)地和法定代表人的姓名、國(guó)籍、職務(wù)；
（1） The name or designation， the residence and the place of registration of the
foreign investor， and the name， nationality， and position of the legal
representative；
（二）擬設(shè)立外資企業(yè)的名稱、住所；
（2） The name and residence of the foreign-capital enterprise；
（三）經(jīng)營(yíng)范圍、產(chǎn)品品種和生產(chǎn)規(guī)模；
（3） The scope of business operations， the varieties of products， and the scale
of production；
（四）擬設(shè)立外資企業(yè)的投資總額、注冊(cè)資本、資金來源、出資方式和期限；
（4） The total amount of investment， the registered capital， the source of funds，
and the method of investment contribution and the operation period；
（五）擬設(shè)立外資企業(yè)的組織形式和機(jī)構(gòu)、法定代表人；
（5） The organizational form and organs， and the legal representative of the
foreign-capital enterprise；
（六）采用的主要生產(chǎn)設(shè)備及其新舊程度、生產(chǎn)技術(shù)、工藝水平及其來源；
（6） The primary production equipment to be used and the degrees of depreciation，
production technology， technological level and their sources；
（七）產(chǎn)品的銷售方向、地區(qū)和銷售渠道、方式以及在中國(guó)和國(guó)外市場(chǎng)的銷售比例；
（7） The sales orientation and areas， the sales channels and methods， and the
sales proportion between China's market and foreign markets；
（八）外匯資金的收支安排；
（8） The arrangements for the revenues and expenditures in foreign exchange；
（九）有關(guān)機(jī)構(gòu)設(shè)置和人員編制，職工的招用、培訓(xùn)、工資、福利、保險(xiǎn)、勞動(dòng)保護(hù)等事項(xiàng)的安排；
（9） The arrangements for the establishment of relevant organs of working
personnel the engagement and use of workers and staff members， their training，
salaries and wages， material benefits， insurance， and labor protection；
（十）可能造成環(huán)境污染的程度和解決措施；
（10） The degrees of probable environmental pollution and the measures for
tackling pollution；
（十一）場(chǎng)地選擇和用地面積；
（11） The selection of sites and the area of land to be used；
（十二）基本建設(shè)和生產(chǎn)經(jīng)營(yíng)所需資金、能源、原材料及其解決辦法；
（12） The funds， energy resources， raw and processed materials needed in capital
construction and in production and business operations and the solutions
thereof；
（十三）項(xiàng)目實(shí)施的進(jìn)度計(jì)劃；
（13） The progress plan for the construction of the project； and
（十四）擬設(shè)立外資企業(yè)的經(jīng)營(yíng)期限。
（14） The period of business operations of the foreign-capital enterprise to be
established.
第十六條外資企業(yè)的章程應(yīng)當(dāng)包括下列內(nèi)容：
Article 16 The articles of association of a foreign-capital enterprise shall
include the following contents：
（一）名稱及住所；
（1） The name and the residence；
（二）宗旨、經(jīng)營(yíng)范圍；
（2） The aim and the scope of business operations；
（三）投資總額、注冊(cè)資本、出資期限；
（3） The total amount of investments， the registered capital， and the time limit
for contributing investment；
（四）組織形式；
（4） The form of organization；
（五）內(nèi)部組織機(jī)構(gòu)及其職權(quán)和議事規(guī)則，法定代表人以及總經(jīng)理、總工程師、總會(huì)計(jì)師等人員的職責(zé)、權(quán)限；
（5） The internal organizational structures and their functions and powers as
well as their rules of procedures； the functions， duties and limits of powers of
the legal representative as well as of the general manager， chief engineer，
chief accountant and other staff members；
（六）財(cái)務(wù)、會(huì)計(jì)及審計(jì)的原則和制度；
（6） The principles and system of financial affairs， accounting and auditing；
（七）勞動(dòng)管理；
（7） Labor administration；
（八）經(jīng)營(yíng)期限、終止及清算；
（8） The term of business operations， termination， and liquidation； and
（九）章程的修改程序。
（9） The procedures for the amendment of the articles of association.
第十七條外資企業(yè)的章程經(jīng)審批機(jī)關(guān)批準(zhǔn)后生效，修改時(shí)同。
Article 17 The articles of association of a foreign-capital enterprise shall
become effective after the approval by the examining and approving organ. The
same procedure shall apply when amendments are made.
第十八條外資企業(yè)的分立、合并或者由于其他原因?qū)е沦Y本發(fā)生重大變動(dòng)，須經(jīng)審批機(jī)關(guān)批準(zhǔn)，并應(yīng)當(dāng)聘請(qǐng)中國(guó)的注冊(cè)會(huì)計(jì)師驗(yàn)證和出具驗(yàn)資報(bào)告；經(jīng)審批機(jī)關(guān)批準(zhǔn)后，向工商行政管理機(jī)關(guān)辦理變更登記手續(xù)。
Article 18 The division or merge of foreign-capital enterprises， and the
significant change in capital resulting from other causes， shall be subject to
the approval by the examining and approving organ； in addition， the said
enterprises shall engage a Chinese registered accountant to carry out
verification， and to submit a report on the verification of capital； after the
approval by the examining and approving organ， the enterprises concerned shall
go through the procedures for the change of the registration with the relevant
administrative department for industry and commerce.
第三章組織形式與注冊(cè)資本Chapter III Form of Organization and Registered Capital
第十九條外資企業(yè)的組織形式為有限責(zé)任公司。經(jīng)批準(zhǔn)也可以為其他責(zé)任形式。
Article 19 The organizational form of a foreign-capital enterprise shall be a
limited liability company. With approval， the enterprise may also take any other
liability form.
外資企業(yè)為有限責(zé)任公司的，外國(guó)投資者對(duì)企業(yè)的責(zé)任以其認(rèn)繳的出資額為限。
With respect to a foreign-capital enterprise which is a limited liability
company， the liability of the foreign investor to the enterprise shall be
limited to the amount of investment subscribed and contributed to the enterprise
by the investor.
外資企業(yè)為其他責(zé)任形式的，外國(guó)投資者對(duì)企業(yè)的責(zé)任適用中國(guó)法律、法規(guī)的規(guī)定。
With respect to a foreign-capital enterprise which takes any other liability
form， the liability of the foreign investor to the enterprise shall be dealt
with in accordance with the provisions of Chinese laws and regulations.
第二十條外資企業(yè)的投資總額，是指開辦外資企業(yè)所需資金總額，即按其生產(chǎn)規(guī)模需要投入的基本建設(shè)資金和生產(chǎn)流動(dòng)資金的總和。
Article 20 The total amount of investment of a foreign-capital enterprise refers
to the total amount of funds needed for the establishment of the enterprises， i.
e. the sum total of the funds invested in capital construction in arror-dance
with the scope of production and the circulating funds for production.
第二十一條外資企業(yè)的注冊(cè)資本，是指為設(shè)立外資企業(yè)在工商行政管理機(jī)關(guān)登記的資本總額，即外國(guó)投資者認(rèn)繳的全部出資額。
Article 21 The registered capital of a foreign-capital enterprise refers to the
total amount of capital registered with the administrative department for
industry and commerce for the purpose of establishing the foreign-capital
enterprise， i. e the total amount of investment the foreign investor undertakes
to contribute.
外資企業(yè)的注冊(cè)資本要與其經(jīng)營(yíng)規(guī)模相適應(yīng)，注冊(cè)資本與投資總額的比例應(yīng)當(dāng)符合中國(guó)有關(guān)規(guī)定。
The registered capital of a foreign-capital enterprise shall fit in with the
enterprise's scope of business operations； and the proportion between the
registered capital and the total amount of investment shall conform with the
provisions of the relevant Chinese laws and regulations.
第二十二條外資企業(yè)在經(jīng)營(yíng)期內(nèi)不得減少其注冊(cè)資本。
Article 22 A foreign-capital enterprise shall not reduce the registered capital
during the term of business operations.
第二十三條外資企業(yè)注冊(cè)資本的增加、轉(zhuǎn)讓，須經(jīng)審批機(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 23 The increase or assignment of the registered capital of a
foreign-capital enterprise shall be subject to approval by the examining and
approving organ； in addition， the said enterprise shall go through the
procedures for the change of the registration with the administrative department
for industry and commerce.
第二十四條外資企業(yè)將其財(cái)產(chǎn)或者權(quán)益對(duì)外抵押、轉(zhuǎn)讓，須經(jīng)審批機(jī)關(guān)批準(zhǔn)并向工商行政管理機(jī)關(guān)備案。
Article 24 In case that a foreign-capital enterprise intends to mortgage or
assign its assets or rights and interests to a foreign unit， the case shall be
submitted to the examining and approving organ for approval， and then to the
administrative department for industry and commerce for the record.
第二十五條外資企業(yè)的法定代表人是依照其章程規(guī)定，代表外資企業(yè)行使職權(quán)的負(fù)責(zé)人。
Article 25 The legal representative of a foreign-capital enterprise shall be the
person-in-charge who， in accordance with the stipulations in the enterprise's
articles of association， executes his/her functions and powers on behalf of the
enterprise.
法定代表人無法履行其職權(quán)時(shí)，應(yīng)當(dāng)以書面形式委托代理人，代其行使職權(quán)。
In the event that the legal representative is unable to execute his/her
functions and powers， he/she shall entrust in writing an agent with the
execution of his/her functions and powers.
第四章出資方式與期限Chapter IV Methods of Contributing Investment and the Time Limit
第二十六條外國(guó)投資者可以用可自由兌換的外幣出資，也可以用機(jī)器設(shè)備、工業(yè)產(chǎn)權(quán)、專有技術(shù)等作價(jià)出資。
Article 26 Foreign investors may use convertible foreign currencies for the
contribution of investment， or use as their investment machinery and equipment，
industrial property rights， and proprietary technology that are assigned a fixed
price.
經(jīng)審批機(jī)關(guān)批準(zhǔn)，外國(guó)投資者也可以用其從中國(guó)境內(nèi)舉辦的其他外商投資企業(yè)獲得的人民幣利潤(rùn)出資。
Foreign investors may， after approval by the examining and approving organ， use，
as their investment， their profits in Renminbi （RMB） earned from other
enterprises with foreign investment established within the territory of China.
第二十七條外國(guó)投資者以機(jī)器設(shè)備作價(jià)出資的，該機(jī)器設(shè)備必須符合下列要求：
Article 27 In case that foreign investors intend to use machinery and equipment，
being assigned a fixed price， as their investment， the said machinery and
equipment must meet the following requirements：
（一）外資企業(yè)生產(chǎn)所必需的；
（1） Those that are needed for the production of the foreign-capital enterprise；
（二）中國(guó)不能生產(chǎn)，或者雖能生產(chǎn)，但在技術(shù)性能或者供應(yīng)時(shí)間上不能保證需要的。
（2） Those that cannot be produced in China， or that can be produced in China but
cannot be guaranteed to meet the needs in terms of technical performance or time
of supply.
該機(jī)器設(shè)備的作價(jià)不得高于同類機(jī)器設(shè)備當(dāng)時(shí)的國(guó)際市場(chǎng)正常價(jià)格。
The price fixed for the aforesaid machinery and equipment shall not be higher
than the normal price for similar machinery and equipment sold on the
international market at the time.
對(duì)作價(jià)出資的機(jī)器設(shè)備，應(yīng)當(dāng)列出詳細(xì)的作價(jià)出資清單，包括名稱、種類、數(shù)量、作價(jià)等，作為設(shè)立外資企業(yè)申請(qǐng)書的附件一并報(bào)送審批機(jī)關(guān)。
With respect to the machinery and equipment， being assigned a fixed price and
used as contributing investment， an inventory listing in detail the assigning of
fixed prices as contributing investment， including the names， categories，
quantities， and the assignment of prices， shall be made and submitted to the
examining and approval organ as an appendix to the application for the
establishment of the foreign-capital enterprise.
第二十八條外國(guó)投資者以工業(yè)產(chǎn)權(quán)、專有技術(shù)作價(jià)出資時(shí)，該工業(yè)產(chǎn)權(quán)、專有技術(shù)必須符合下列要求：
Article 28 In case that foreign investors intend to use industrial property
rights and proprietary technology， being assigned a fixed price， as their
investment， the said industrial property rights and proprietary technology must
meet the following requirements：
（一）外國(guó)投資者自己所有的；
（1） Owned by the foreign investors themselves；
（二）能生產(chǎn)中國(guó)急需的新產(chǎn)品或者出口適銷產(chǎn)品的；
（2） Capable of producing new products that are urgently needed by China， or that
are suitable for export and marketable abroad.
該工業(yè)產(chǎn)權(quán)、專有技術(shù)的作價(jià)應(yīng)當(dāng)與國(guó)際上通常的作價(jià)原則相一致，其作價(jià)金額不得超過外資企業(yè)注冊(cè)資本的20％。
The assigning of a fixed price for the aforesaid industrial proprty rights and
proprietary technology shall be in conformity with the general pricing
principles of the international market， and the amount of pricing thereof shall
not exceed 20% of the registered capital of the foreign-capital enterprise.
對(duì)作價(jià)出資的工業(yè)產(chǎn)權(quán)、專有技術(shù)，應(yīng)當(dāng)備有詳細(xì)資料，包括所有權(quán)證書的復(fù)制件，有效狀況及其技術(shù)性能、實(shí)用價(jià)值，作價(jià)的計(jì)算根據(jù)和標(biāo)準(zhǔn)等，作為設(shè)立外資企業(yè)申請(qǐng)書的附件一并報(bào)送審批機(jī)關(guān)。
With respect to those industrial property rights and proprietary technology，
being assigned a fixed price for contributing investment， a detailed inventory
of relevant data， including a duplicate of the proprietary rights certificate，
the effective condition， technological performance， the practical value， the
basis and standard for the calculation of pricing， shall be prepared and
submitted to the examining and approving organ as an appendix to the application
for the establishment of the foreign-capital enterprise.
第二十九條作價(jià)出資的機(jī)器設(shè)備運(yùn)抵中國(guó)口岸時(shí)，外資企業(yè)應(yīng)當(dāng)報(bào)請(qǐng)中國(guó)的檢機(jī)構(gòu)進(jìn)行檢驗(yàn)，由該商檢機(jī)構(gòu)出具檢驗(yàn)報(bào)告。
Article 29 When the machinery and equipment， being assigned a fixed price and
used as contributing investment， have arrived at China's port， the
foreign-capital enterprise shall apply to China's commodity inspection
authorities for inspection， which shall then issue an inspection report.
作價(jià)出資的機(jī)器設(shè)備的品種、質(zhì)量和數(shù)量與外國(guó)投資者報(bào)送審批機(jī)關(guān)的作價(jià)出資清單列出的機(jī)器設(shè)備的品種、質(zhì)量和數(shù)量不符的，審批機(jī)關(guān)有權(quán)要求外國(guó)投資者限期改正。
In the event that the variety， quality and quantity of the machinery and
equipment， being assigned a fixed price and used as contributing investment， are
not in conformity with the variety， quality and quantity of the machinery and
equipment， being assigned a fixed price as contributing investment and listed in
the inventory submitted to the examining and approving organ， the examining and
approving organ has the power to require the foreign investors to make
corrections within a prescribed time limit.
第三十條作價(jià)出資的工業(yè)產(chǎn)權(quán)、專有技術(shù)實(shí)施后，審批機(jī)關(guān)有權(quán)進(jìn)行檢查。該工業(yè)產(chǎn)權(quán)、專有技術(shù)與外國(guó)投資者原提供的資料不符的，審批機(jī)關(guān)有權(quán)要求外國(guó)投資者限期改正。
Article 30 After the industrial property rights and proprietary technology
priced as contributing investment have been put to use， the examining and
approving organ has the power to carry out inspection. In the event that the
said industrial property rights and proprietary technology are not in conformity
with the data originally provided by the foreign investors， the examining and
approving organ has the power to require the foreign investors to make
corrections within a prescribed time limit.
第三十一條外國(guó)投資者繳付出資的期限應(yīng)當(dāng)在設(shè)立外資企業(yè)申請(qǐng)書和外資企業(yè)章程中載明。外國(guó)投資者可以分期繳付出資，但最后一期出資應(yīng)當(dāng)在營(yíng)業(yè)執(zhí)照簽發(fā)之日起三年內(nèi)繳清。其中第一期出資不得少于外國(guó)投資者認(rèn)繳出資額的15％，并應(yīng)當(dāng)在外資企業(yè)營(yíng)業(yè)執(zhí)照簽發(fā)之日起九十天內(nèi)繳清。
Article 31 The time limit for a foreign investor to make the investment
contributions shall be clearly stipulated in the written application for the
establishment of the foreign-capital enterprise and also in the articles of
association of the enterprise. A foreign investor may make the investment
contribution by instalments， but the last instalment of the contribution shall
be made within the period of three years beginning from the day when the
business license is issued. The first instalment of investment contribution
shall not be less than 15% of the total amount of investment contribution that
the foreign investor undertakes to make， and shall be made in full within a
period of 90 days beginning from the day when the business license is issued.
外國(guó)投資者未能在前款規(guī)定的期限內(nèi)繳付第一期出資的，外資企業(yè)批準(zhǔn)證書即自動(dòng)失效。外資企業(yè)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(yíng)業(yè)執(zhí)照；
In the event that a foreign investor fails to make in full the first instalment
of the investment contribution within the time limit stipulated in the preceding
paragraph， the certificate of approval for the establishment of the proposed
foreign-capital enterprise shall become invalid automatically. The
foreign-capital enterprise in question shall go through the procedure for
registration cancellation with the relevant administrative department for
industry and commerce， and hand in its business license for cancellation.
不辦理注銷登記手續(xù)和繳銷營(yíng)業(yè)執(zhí)照的，由工商行政管理機(jī)關(guān)吊銷其營(yíng)業(yè)執(zhí)照，并予以公告。
In the event of the failure to go through the procedure for registration
cancellation and to hand in the business license for cancellation， the
administrative department for industry and commerce shall revoke the business
license and announce the case publicly.
第三十二條第一期出資后的其他各期的出資，外國(guó)投資者應(yīng)當(dāng)如期繳付。無正當(dāng)理由逾期三十天不出資的，依照本實(shí)施細(xì)則第三十一條第二款的規(guī)定處理。
Article 32 After making the first instalment of investment contribution， the
foreign investor shall make the remaining instalments of contribution strictly
as scheduled. In the event that a foreign investor is in arrears with the
contribution for 30 days without any justification， the case shall be handled in
accordance with the provisions of paragraph 2 of Article 31 of these Rules.
外國(guó)投資者有正當(dāng)理由要求延期出資的，應(yīng)當(dāng)經(jīng)審批機(jī)關(guān)同意，并報(bào)工商行政管理機(jī)關(guān)備案。
In the event that a foreign investor has proper reasons for requesting the
prostponement of investment contribution， prior consent of the examining and
approving organ shall be obtained， and the case shall also be reported to the
administrative department for industry and commerce for the record.
第三十三條外國(guó)投資者繳付每期出資后，外資企業(yè)應(yīng)當(dāng)聘請(qǐng)中國(guó)的注冊(cè)會(huì)計(jì)師驗(yàn)證，并出具驗(yàn)資報(bào)告，報(bào)審批機(jī)關(guān)和工商行政管理機(jī)關(guān)備案。
Article 33 After the foreign investor's each instalment of investment
contribution， the foreign-capital enterprise shall engage a Chinese registered
accountant to carry out verification， and to prepare a report on the
verification of capital， which shall be submitted to the examining and approving
organ and the administrative department for industry and commerce for the
record.
第五章用地及其費(fèi)用Chapter V Use of Site and the Site Use Fees
第三十四條外資企業(yè)的用地，由資企業(yè)所在地的縣級(jí)或者縣級(jí)以上地方人民政府根據(jù)本區(qū)的情況審核后，予以安排。
Article 34 With respect to the site to be used by a foreign-capital enterprise，
the local people's government at or above the county level in the place where
the enterprise is to be located， shall make arrangements after examination and
verification in the light of the local conditions.
第三十五條外資企業(yè)應(yīng)當(dāng)在營(yíng)業(yè)執(zhí)照簽發(fā)之日起三十天內(nèi)，持批準(zhǔn)證書和營(yíng)業(yè)執(zhí)照到外資企業(yè)所在地縣級(jí)或縣級(jí)以上地方人民政府的土地管理部門辦理土地使用手續(xù)，領(lǐng)取土地證書。
Article 35 A foreign-capital enterprise shall， within 30 days from the day the
business license is issued， go through the procedure for the use of land and
obtain the land certificate by presenting the certificate of approval and the
business license to the land administration department under the local people's
government at or above the county level in the place where the enterprise is to
be located.
第三十六條土地證書為外資企業(yè)使用土地的法律憑證。外資企業(yè)在經(jīng)營(yíng)期限內(nèi)未經(jīng)批準(zhǔn)，其土地使用權(quán)不得轉(zhuǎn)讓。
Article 36 The land certificate shall be the legal instrument for the
foreign-capital enterprise to use land. The foreign-capital enterprise within
its term of operations， may not assign its land-use right without permission.
第三十七條外資企業(yè)在領(lǐng)取土地證書時(shí)，應(yīng)當(dāng)向其所在地土地管理部門繳納土地使用費(fèi)。
Article 37 A foreign-capital enterprise shall， when obtaining the land
certificate， pay its land use fee to the land administrative department in the
place where the enterprise is located.
第三十八條外資企業(yè)使用經(jīng)營(yíng)開發(fā)的土地，應(yīng)當(dāng)繳付土地開發(fā)費(fèi)。
Article 38 In case that a foreign-capital enterprise uses land that has already
been developed， it shall pay the land development fee.
前款所指土地開發(fā)費(fèi)包括征地拆遷安置費(fèi)用和為外資企業(yè)配套的基礎(chǔ)設(shè)施建設(shè)費(fèi)用。土地開發(fā)費(fèi)可由土地開發(fā)單位一次性計(jì)收或者分年計(jì)收。
The land development fee ， as mentioned in the preceding paragraph， includes the
expense for the requisition of land， the expense for the pulling down of houses
and the settlement allowance， and the expense for the construction of basic
installations that match the foreign-capital enterprise. The land development
fee may be calculated and collected by the land development unit in a lump-sum，
or by yearly instalments.
第三十九條外資企業(yè)使用未經(jīng)開發(fā)的土地，可以自行開發(fā)或者委托中國(guó)有關(guān)單位開發(fā)。
Article 39 In case that a foreign-capital uses land that has not been developed，
it may develop the land by itself， or it may entrust a department concerned in
China to develop the land.
基礎(chǔ)設(shè)施的建設(shè)，應(yīng)當(dāng)由外資企業(yè)所在地縣級(jí)或者縣級(jí)以上地方人民政府統(tǒng)一安排。
The infrastructure construction shall be carried out under the unified
arrangement of the local people's government at or above the county level in the
place where the enterprise is to be located.
第四十條外資企業(yè)的土地使用費(fèi)和土地開發(fā)費(fèi)的計(jì)收標(biāo)準(zhǔn)，依照中國(guó)有關(guān)規(guī)定辦理。
Article 40 The standard for the calculation and collection of land use fee and
land development fee shall be handled in accordance with pertinent provisions of
China.
第四十一條外資企業(yè)的土地使用年限，與經(jīng)批準(zhǔn)的該外資企業(yè)的經(jīng)營(yíng)期限相同。
Article 41 The term for the use of land by a foreign-capital enterprise shall be
the same as the approved operation period of the said enterprise.
第四十二條外資企業(yè)除依照本章規(guī)定取得土地使用權(quán)外，還可以依照中國(guó)其他法規(guī)的規(guī)定取得土地使用權(quán)。
Article 42 foreign-capital enterprise， besides obtaining the land-use right in
accordance with the provisions of this Chapter， may also obtain the same right
in accordance with the pertinent provisions of other Chinese laws and
regulations.
第六章購(gòu)買與銷售Chapter VI Purchasing and Marketing
第四十三條外資企業(yè)自行制定和執(zhí)行生產(chǎn)經(jīng)營(yíng)計(jì)劃，該生產(chǎn)經(jīng)營(yíng)計(jì)劃應(yīng)當(dāng)報(bào)其所在地行業(yè)主管部門備案。
Article 43 A foreign-capital enterprise shall formulate and execute its
production and operation plans on its own； the said production and operation
plans shall be submitted to the competent department in charge of the trade， in
the place where the said enterprise is located， for the record.
第四十四條外資企業(yè)有權(quán)自行決定購(gòu)買本企業(yè)自用的機(jī)器設(shè)備、原材料、燃料、零部件、配套件、元器件、運(yùn)輸工具和辦公用品等（以下統(tǒng)稱“物資”）。
Article 44 A foreign-capital enterprise is entitled to make decisions for itself
on the purchase， for its own use， of machinery and equipment， raw and processed
materials， fuels， parts and components， fittings， primary parts， means of
transport， and articles for office use （hereinafter uniformly called “goods and
materials”）。
外資企業(yè)在中購(gòu)買買物資，在同等條件下，享受與中國(guó)企業(yè)同等的待遇。
A foreign-capital enterprise shall， when purchasing goods and materials in China
under the same conditions， enjoy the same treatment as enjoyed by the Chinese
enterprises.
第四十五條外資企業(yè)在中國(guó)市場(chǎng)銷售其產(chǎn)品，應(yīng)當(dāng)依照經(jīng)批準(zhǔn)的銷售比例進(jìn)行。
Article 45 In case that a foreign-capital enterprise sells its products on the
Chinese market， it shall conduct its sales in accordance with the approved sales
proportion.
外資企業(yè)超過批準(zhǔn)的銷售比例在中國(guó)市場(chǎng)銷售其產(chǎn)品，須經(jīng)審批機(jī)關(guān)批準(zhǔn)。
In the event that sales of products on the Chinese market by a foreign-capital
enterprise exceed the approved sales proportion， the case shall be subjected to
the approval by the examining and approving organ.
第四十六條外資企業(yè)有權(quán)自行出口本企業(yè)生產(chǎn)的產(chǎn)品，也可以委托中國(guó)的外貿(mào)公司代銷或者委托中國(guó)境外的公司代銷。
Article 46 A foreign-capital enterprise is entitled to export of its own accord，
goods produced by itself； it may also appoint a Chinese foreign trade company or
a company outside the territory of China to sell its goods on a commission
basis.
外資企業(yè)有權(quán)依照批準(zhǔn)的銷售比例自行在中國(guó)銷售本企業(yè)生產(chǎn)的產(chǎn)品，也可以委托中國(guó)的商業(yè)機(jī)構(gòu)代銷。
A foreign-capital enterprise is entitled to sell， of its own accord， the
products produced by itself on the Chinese market in accordance with the
approved sales proportion； it may also appoint a Chinese commercial agency to
sell its products on a commission basis.
第四十七條外國(guó)投資者作為出資的機(jī)器設(shè)備，依照中國(guó)規(guī)定需要領(lǐng)取進(jìn)口許可證的，外資企業(yè)憑批準(zhǔn)的該企業(yè)進(jìn)口設(shè)備和物資清單直接或者委托代理機(jī)構(gòu)向發(fā)證機(jī)關(guān)申領(lǐng)進(jìn)口許可證。
Article 47 Where machinery and equipment being assigned a fixed price and use by
foreign investors as contributing investment require， according to the pertinent
provisions of China， import licenses， the foreign investors shall， on the
strength of the approved inventory of equipment and goods and materials of the
said enterprise to be imported， file an application directly， or through an
agency entrusted by them ， with the license-issuing organ for obtaining due
import licenses.
外資企業(yè)在批準(zhǔn)的范圍內(nèi)，進(jìn)口本企業(yè)自用并為生產(chǎn)所需的物資，依照中國(guó)規(guī)定需要領(lǐng)取進(jìn)口許可證的，應(yīng)當(dāng)編制年度進(jìn)口計(jì)劃，每半年向發(fā)證機(jī)關(guān)申領(lǐng)一次。
Where a foreign-capital enterprise has to import， in accordance with the
approved scope of business， goods and materials for its own use and needed by
its production and if， according to the pertinent provisions of China， it is
necessary for the said enterprise to obtain import licenses， it shall work out
an annual plan for importation， and apply， every six months， to the
license-issuing organ for the licenses.
外資企業(yè)出口產(chǎn)品，依照中國(guó)規(guī)定需要領(lǐng)取出口許可證的，應(yīng)當(dāng)編制年度出口計(jì)劃，每半年向發(fā)證機(jī)關(guān)申領(lǐng)一次。
With respect to products to be exported by a foreign-capital enterprise， if，
according to the pertinent provisions of China， it is necessary for the said
enterprise to obtain an export license， it shall work out an annual plan for
exportation， and apply， every six months， to the license-issuing organ for the
license.
第四十八條外資企業(yè)進(jìn)口的物資以及技術(shù)勞務(wù)的價(jià)格不得高于當(dāng)時(shí)的國(guó)際市場(chǎng)同類物資以及技術(shù)勞務(wù)的正常價(jià)格。外資企業(yè)的出口產(chǎn)品價(jià)格，由外資企業(yè)參照當(dāng)時(shí)的國(guó)際市場(chǎng)價(jià)格自行確定，但不得低于合理的出口價(jià)格。用高價(jià)進(jìn)口、低出口等方式逃避稅收的；稅務(wù)機(jī)關(guān)有權(quán)根據(jù)稅法規(guī)定，追究其法律責(zé)任。
Article 48 The prices of the goods and materials and technological labor service
imported by a foreign-capital enterprise shall not be higher than the normal
prices of similar goods and materials and technological labour service on the
international market at the time. The price of export products produced by a
foreign-capital enterprise shall be fixed by the enterprise itself with
reference to the international market prices at the time， but the prices must
not be lower that the reasonable export prices. With respect to the evasion of
tax by using such methods a importing at high prices while exporting at low
prices， the tax authorities shall have the power， in accordance with the
pertinent provisions of the tax law， to investigate the legal responsibilities
therefor.
外資企業(yè)依照批準(zhǔn)的銷售比例在中國(guó)市場(chǎng)銷售產(chǎn)品的價(jià)格，應(yīng)當(dāng)執(zhí)行中國(guó)有關(guān)價(jià)格管理的規(guī)定。
The pricing of products to be sold by a foreign-capital enterprise on the
Chinese market in accordance with the approved sales proportion shall be
governed by the pertinent provisions of China concerning the administration of
prices.
前述價(jià)格應(yīng)當(dāng)報(bào)物價(jià)管理機(jī)關(guān)和稅務(wù)機(jī)關(guān)備案，并接受其監(jiān)督。
The pricing mentioned in the preceding paragraph shall be reported to the
administrative authorities for prices and the tax authorities for the record，
and shall be placed under their supervision.
第四十九條外資企業(yè)應(yīng)當(dāng)依照《中華人民共和國(guó)統(tǒng)計(jì)法》及中國(guó)利用外資統(tǒng)計(jì)制度的規(guī)定，提供統(tǒng)計(jì)資料，報(bào)送統(tǒng)計(jì)報(bào)表。
Article 49 A foreign-capital enterprise shall provide statistical data and
submit statistical statements to the departments concerned in accordance with
the provisions in the Statistics Law of the People's Republic of China and the
relevant provisions of China concerning the statistical system for the
utilization of foreign capital.
第七章稅務(wù)Chapter VII Taxation
第五十條外資企業(yè)應(yīng)當(dāng)依照中國(guó)法律、法規(guī)的規(guī)定，繳納稅款。
Article 50 A foreign-capital enterprise shall pay taxes and duties in accordance
with the provisions of Chinese laws and regulations.
第五十一條外資企業(yè)的職工應(yīng)當(dāng)依照中國(guó)法律、法規(guī)的規(guī)定，繳納個(gè)人所得稅。
Article 51 The workers and staff members of a foreign-capital enterprise shall
pay individual income tax in accordance with the provisions of Chinese laws and
regulations.
第五十二條 外資企業(yè)進(jìn)口下列物資，依照中國(guó)稅法的有關(guān)規(guī)定減稅、免稅：
Article 52 The following goods and materials imported by a foreign-capital
enterprise shall be exempted from Customs duties and consolidated industrial and
commercial tax；
（一）外國(guó)投資者作為出資的機(jī)器設(shè)備、零部件、建設(shè)用建筑材料以及安裝、加固機(jī)器所需材料；
（1） The machinery and equipment， parts and components， building materials as
well as other materials used as investment by the foreign investor and needed
for construction， as well as the installation and reinforcement of machinery；
（二）外資企業(yè)以投資總額內(nèi)的資金進(jìn)口本企業(yè)生產(chǎn)所需的自用機(jī)器設(shè)備、零部件、生產(chǎn)用交通運(yùn)輸工具以及生產(chǎn)管理設(shè)備；
（2） The machinery and equipment， parts and components， means of communications
and transportation for use in production， and equipment for use in production
and management， imported， for their own use， by a foreign-capital enterprise
with the funds included in the total amount of investment；
（三）外資企業(yè)為生產(chǎn)出口產(chǎn)品而進(jìn)口的原材料、輔料、元器件、零部件和包裝物料。
（3） The raw materials and processed materials， auxiliary materials， primary
parts， parts and components， and articles and materials for packaging imported
by a foreign-capital enterprise for the production of export products.
前款所述的進(jìn)口物資，經(jīng)批準(zhǔn)在中國(guó)境內(nèi)轉(zhuǎn)賣或者轉(zhuǎn)用于生產(chǎn)在中國(guó)境內(nèi)銷售的產(chǎn)品，應(yīng)當(dāng)依照中國(guó)稅法納稅或者補(bǔ)稅。
In the event that the imported goods and materials， as mentioned in the
preceding paragraph， are resold within the territory of China ， or are used in
the production of products to be sold within the territory of China， the
foreign-capital enterprise concerned shall pay the taxes or make up the taxes in
accordance with the provisions of the tax law of China.
第五十三條外資企業(yè)生產(chǎn)的出口產(chǎn)品，除中國(guó)限制出口的以外，依照中國(guó)稅法免征關(guān)稅和工商統(tǒng)一稅。
Article 53 The export commodities produced by a foreign-capital enterprise，
except those whose exportation is restricted by China， shall be exempted form
Customs duties and consolidated industrial and commercial tax in accordance with
the tax law of China.
第八章外匯管理Chapter VIII Control of Foreign Exchange
第五十四條外資企業(yè)的外匯事宜，應(yīng)當(dāng)依照中國(guó)有關(guān)外匯管理的法規(guī)辦理。
Article 54 Foreign exchange affairs of a foreign-capital enterprise shall be
handled in accordance with the pertinent laws and regulations of China
concerning foreign exchange control.
第五十五條外資企業(yè)憑工商行政管理機(jī)關(guān)發(fā)給的營(yíng)業(yè)執(zhí)照?qǐng)?zhí)照在中國(guó)境內(nèi)可以經(jīng)營(yíng)外匯業(yè)務(wù)的銀行開立帳戶，由開戶銀行監(jiān)督收付。
Article 55 A foreign-capital enterprise shall， on the strength of the business
license issued by the administrative department for industry and commerce， open
an account at a bank which may handle foreign exchange business within the
territory of China， and its receipts and payments in foreign exchange shall be
subject to the supervision by the interested bank.
外資企業(yè)的外匯收入，應(yīng)當(dāng)存入其開戶銀行的外匯帳戶；外匯支出，應(yīng)當(dāng)從其外匯帳戶中支付。
The foreign exchange revenue of a foreign-capital enterprise shall be deposited
in the foreign exchange account of the bank where it has opened an account： and
the foreign exchange expenses shall be paid from the foreign exchange account.
第五十六條外資企業(yè)應(yīng)當(dāng)自行解決外匯收支平衡。
Article 56 A foreign-capital enterprise shall achieve by itself the balance of
revenues and expenditures in foreign exchange.
外資企業(yè)無法自行解決外匯收支平衡的，外國(guó)投資者應(yīng)當(dāng)在設(shè)立外資企業(yè)申請(qǐng)書中載明并提出如何解決的具體方案；審批機(jī)關(guān)商有關(guān)部門后作出答復(fù)。
In the event that a foreign-capital enterprise is unable to strike by itself the
balance between revenuse and expenditure in foreign exchange， the foreign
investor shall indicate it clearly in the application for the establishment of
the enterprise， and put forward a specific plan for solving the problem； the
examining and approving organ shall give a reply after consultation with
departments concerned.
設(shè)立外資企業(yè)申請(qǐng)書中載明自行解決外匯收支平衡的，任何政府部門不負(fù)責(zé)解決其外匯收支平衡問題。
In the event that the foreign investor has indicated in the application for the
establishment of the foreign-capital enterprise， that the balance of revenuse
and expenditure in foreign exchange would be achieved by itself no government
department shall be responsible for the solution of the balance problem of
revenuse and expenditure in foreign exchange for the said enterprise.
外資企業(yè)生產(chǎn)的產(chǎn)品為中國(guó)急需并且可以替代進(jìn)口，經(jīng)批準(zhǔn)在中國(guó)銷售的，經(jīng)中國(guó)外匯管理機(jī)關(guān)批準(zhǔn)后，可以收取外匯。
With respect to products， manufactured by a foreign-capital enterprise， urgently
needed in China， capable of replacing similar imported goods， and permitted to
be sold in China， the payments may be made in foreign exchange， subject to the
approval by the Chinese administrative department for foreign exchange control.
第五十七條外資企業(yè)因生產(chǎn)和經(jīng)營(yíng)需要在中國(guó)境外的銀行開立外匯帳戶，須經(jīng)中國(guó)外匯管理機(jī)關(guān)批準(zhǔn)，并依照中國(guó)外匯管理機(jī)關(guān)的規(guī)定定期報(bào)告外匯收付情況和提供銀行對(duì)帳單。
Article 57 In case that a foreign-capital enterprise has the necessity to open a
foreign exchange account at a bank outside the territory of China to meet the
needs of production and business operations， the case shall be submitted the
Chinese administrative department for foreign exchange control for approval and，
in accordance with the provisions of the Chinese administrative department for
foreign exchange control， regular reports on the conditions of revenues and
expenditures in foreign exchange and statements of account shall be submitted.
第五十八條外資企業(yè)中的外籍職工和港澳臺(tái)職工的工資和其他正當(dāng)?shù)耐鈪R收益，依照中國(guó)稅法納稅后，可以自由匯出。
Article 58 The wages and salaries as well as other rightful earnings in foreign
exchange of foreign workers and staff members and of those form Hong Kong， Macao
and Taiwan working in a foreign-capital enterprise may be remitted freely out of
the country after taxes have been paid in accordance with the provisions of the
Chinese tax law.
第九章財(cái)務(wù)會(huì)計(jì)Chapter IX Financial Affairs and Accounting
第五十九條外資企業(yè)應(yīng)當(dāng)依照中國(guó)法律、法規(guī)和財(cái)政機(jī)關(guān)的規(guī)定，建立財(cái)務(wù)會(huì)計(jì)制度并報(bào)其所在地財(cái)政、稅務(wù)機(jī)關(guān)備案。
Article 59 A foreign-capital enterprise shall， in accordance with Chinese laws，
regulations and the provisions of financial organs， set up financial and
accounting systems， which shall be reported， for the record， to the financial
departments and the tax authorities at the place where the enterprise is
located.
第六十條外資企業(yè)的會(huì)計(jì)年度自公歷年的一月一日起至十二月三十一日止。
Article 60 The fiscal year of a foreign-capital enterprise shall begin from
January 1 and end on December 31 of Gregorian calendar.
第六十一條外資企業(yè)依照中國(guó)稅法規(guī)定繳納所得稅后的利潤(rùn)，應(yīng)當(dāng)提取儲(chǔ)備基金和職工獎(jiǎng)勵(lì)及福利基金。儲(chǔ)備基金的提取比例不得低于稅后利潤(rùn)的10％，當(dāng)累計(jì)提取金額達(dá)到注冊(cè)資本的50％時(shí)，可以不再提取。職工獎(jiǎng)勵(lì)及福利基金的提取比例由外資企業(yè)自行確定。
Article 61 Reserve funds and bonus and welfare funds for workers and staff
members shall be withdrawn from the profits after a foreign-capital enterprise
has paid income tax in accordance with the provisions of the Chinese tax law.
The proportion of reverse funds to be withdrawn shall not be lower than 10% of
the total amount of profits after payment of tax； the withdrawal of reserve
funds may be stopped when the total cumulative reserve has reached 50% of the
registered capital. The proportion of bonus and welfare funds for workers and
staff members to be withdrawn shall be determined by the foreign-capital
enterprise of its own accord.
外資企業(yè)以往會(huì)計(jì)年度的虧損未彌補(bǔ)前，不得分配利潤(rùn)；以往會(huì)計(jì)年度未分配的利潤(rùn)，可與本會(huì)計(jì)年度可供分配的利潤(rùn)一并分配。
In the event that deticits of previous fiscal years of a foreign-capital have
not been made up， it may not distribute the profits， while the undistnibuted
profits of previous fiscal year may be distributed together with the
distributable profits of the current fiscal year.
第六十二條外資企業(yè)的自制會(huì)計(jì)憑證、會(huì)計(jì)帳簿和會(huì)計(jì)報(bào)表，應(yīng)當(dāng)用中文書寫；用外文書寫的，應(yīng)當(dāng)加注中文。
Article 62 Accounting vouchers， account books and accounting statements made by
a foreign-capital enterprise shall be written in the Chinese language； if they
are written in a foreign language， notes in the Chinese language are required.
第六十三年外資企業(yè)應(yīng)當(dāng)獨(dú)立核算。
Article 63 Business accounting of a foreign-capital enterprise shall be
conducted independently.
外資企業(yè)的年度會(huì)計(jì)報(bào)表和清算會(huì)計(jì)報(bào)表，應(yīng)當(dāng)依照中國(guó)財(cái)政、稅務(wù)機(jī)關(guān)的規(guī)定編制。以外幣編報(bào)會(huì)計(jì)報(bào)表的，應(yīng)當(dāng)同時(shí)編報(bào)外折合為人民幣的會(huì)計(jì)報(bào)表。
The annual accounting statements and liquidation accounting statements of a
foreign-capital enterprise shall be prepared in accordance with the provisions
of the Chinese competent departments for financial and tax affairs. If
accounting statements are prepared in foreign currencies， accounting statements
in which the foreign currencies are converted into Renminbi （RMB） shall be
prepared at the same time.
外資企業(yè)的年度會(huì)計(jì)報(bào)表和清算會(huì)計(jì)報(bào)表，應(yīng)當(dāng)聘請(qǐng)中國(guó)的注冊(cè)會(huì)計(jì)師進(jìn)行驗(yàn)證并出具報(bào)告。第二款和第三款規(guī)定的外資企業(yè)的年度會(huì)計(jì)報(bào)表和清算會(huì)計(jì)報(bào)表，連同中國(guó)的注冊(cè)會(huì)計(jì)師出具的報(bào)告，應(yīng)當(dāng)在規(guī)定的時(shí)間內(nèi)服報(bào)送財(cái)政、稅務(wù)機(jī)關(guān)，關(guān)報(bào)審批機(jī)關(guān)和工商行政管理機(jī)關(guān)備案。
The annual accounting statements and liquidation accounting statements of a
foreign-capital enterprise， as stipulated in the second and third paragraphs of
this Article， together with the verification report prepared by a Chinese
registered accountant， shall be submitted， within a prescribed time limit， to
the China competent departments for financial and tax affairs and also to the
examining and approving organ and the administrative department for industry and
commerce for the record.
第六十四條外國(guó)投資者可以聘請(qǐng)中國(guó)或者外國(guó)的會(huì)計(jì)人員查閱外資企業(yè)帳簿，費(fèi)用由外國(guó)投資者承擔(dān)。
Article 64 The foreign investor may engage Chinese or foreign accounting
personnel to consult the account books of a foreign-capital enterprise， and the
expenses thus entailed shall be borne by the foreign investor.
第六十五條外資企業(yè)應(yīng)當(dāng)向財(cái)政、稅務(wù)機(jī)關(guān)報(bào)送年度資產(chǎn)負(fù)債表和損益表，并報(bào)審批機(jī)關(guān)和工商行政管理機(jī)關(guān)備案。
Article 65 A foreign-capital enterprise shall submit its annual statement of
assets and liabilities and annual statement of profit and loss to the competent
departments for financial and tax affairs， and also to the examining and
approving organ as well as the administrative department for industry and
commerce for the record.
第六十六條外資企業(yè)應(yīng)當(dāng)在企業(yè)所在地設(shè)置會(huì)計(jì)帳簿，并接受財(cái)政、稅務(wù)機(jī)關(guān)的監(jiān)督。
Article 66 A foreign-capital enterprise shall set up account books at the place
where the said enterprise is located， and shall receive supervision of the
competent departments for financial and tax affairs.
違反前款規(guī)定的，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(yíng)業(yè)執(zhí)照。
With respect to any foreign-capital enterprise which violates the provisions in
the preceding paragraph， the competent departments for financial and tax affairs
may impose a fine， and the administrative department for industry and commerce
may order to suspend its business operations or revoke its business license.
第十章職工Chapter X Workers and Staff Members
第六十七條外資企業(yè)在中國(guó)境內(nèi)雇用職工，企業(yè)和職式雙方應(yīng)當(dāng)依照中國(guó)的法律、法規(guī)簽訂勞動(dòng)合同。合同中應(yīng)當(dāng)訂明雇用、適退、報(bào)酬、福利、勞動(dòng)保護(hù)、勞動(dòng)保險(xiǎn)等事項(xiàng)。
Article 67 In case that a foreign-capital enterprise employs workers and staff
members within the territory of China， both the enterprise and the workers and
staff members shall， in accordance with the Chinese laws and regulations，
conclude and sign a labor contract. Matters as employment， dismissal， salaries
and wages， welfare labor protection and， labor insurance shall be clearly
stipulated in the contract.
外資企業(yè)不得雇用童工。
Foreign-capital enterprises may not hire child labourers.
第六十八條外資企業(yè)應(yīng)當(dāng)負(fù)責(zé)職工的業(yè)務(wù)、技術(shù)培訓(xùn)，建立考核制度，使職工在生產(chǎn)、管理技能方面能夠適應(yīng)企業(yè)的生產(chǎn)與發(fā)展需要。
Article 68 The workers and staff members of a foreign-capital enterprise shall
have the right to set up a grass-roots trade union organization and carry out
trade union activities in accordance with the provisions of the Trade Union Law
of the People's Republic of China.
第十一章工會(huì)Chapter XI Trade Union
第六十九條外資企業(yè)的職工有權(quán)依照《中華人民共和國(guó)工會(huì)法》的規(guī)定，建立基層工會(huì)組織，開展工會(huì)活動(dòng)。
Article 69 The workers and staff members of a foreign-capital enterprise shall
have the right to set up a grass-roots trade union organization and carry out
trade union activities in accordance with the provisions of the Trade Union Law
of the People's Republic of China.
第七十條外資企業(yè)工會(huì)是職工利益的代表，有權(quán)代表職工同本企業(yè)簽訂勞動(dòng)合同，并監(jiān)督勞動(dòng)合同的執(zhí)行。
Article 70 The trade union in a foreign-capital enterprise shall represent the
interests of workers and staff members， and have the right to conclude labor
contracts with the enterprise on their behalf， and to supervise the execution of
the labour contracts.
第七十一條外資企業(yè)工會(huì)的基本任務(wù)是：依照中國(guó)法律、法規(guī)的規(guī)定維護(hù)職工的合法權(quán)益，協(xié)助企業(yè)合理安排和使用職工福利、獎(jiǎng)勵(lì)基金；組織職工學(xué)習(xí)政治、科學(xué)技術(shù)和業(yè)務(wù)知識(shí)，開展文藝、體育活動(dòng)；教育職工遵守勞動(dòng)紀(jì)律，努力完成企業(yè)的各項(xiàng)經(jīng)濟(jì)任務(wù)。
Article 71 The basic tasks of the trade union in a foreign-capital enterprise
shall be as follows： to safeguard the lawful rights and interests of workers and
staff members in accordance with the provisions of Chinese laws and regulations，
and to assist the enterprise in the rational arrangements and use of welfare and
bonus funds for the workers and staff members； to organize workers and staff
members in carrying on political study， in learning scientific， technical and
professional knowledge， in carrying out cultural， artistic and sports
activities； to educate workers and staff members in complying with labour
discipline and in striving to fulfil various economic tasks of the enterprise.
外資企業(yè)研究決定有關(guān)職工獎(jiǎng)懲、工資制度、生活福利、勞動(dòng)保護(hù)和保險(xiǎn)問題時(shí)，工會(huì)代表有權(quán)列席會(huì)議。外資企業(yè)應(yīng)當(dāng)聽取工會(huì)的意見，取得工會(huì)的合作。
When a foreign-capital enterprise holds discussions on problems concerning the
commendation and punishment of workers and staff members， the wage system，
welfare benefits， labor protection and labor insurance， representatives of the
trade union shall have the right to attend the discussions as nonvoting
attendants. A foreign-capital enterprise shall listen to the opinions of the
trade union， and win its cooperation.
第七十二條外資企業(yè)應(yīng)當(dāng)積極支持本企業(yè)工會(huì)的工作，依照《中華人民共和國(guó)工會(huì)法》的規(guī)定，為工會(huì)組織提供必要的房屋和設(shè)備，用于辦公、會(huì)議、舉辦職工集體福利、文化、體育事業(yè)。外資企業(yè)每月按照企業(yè)職工實(shí)發(fā)工資總額的2％撥交工會(huì)經(jīng)費(fèi)，由本企業(yè)工會(huì)依照中華全國(guó)總工會(huì)制定的有關(guān)工會(huì)經(jīng)費(fèi)管理辦法使用。
Article 72 A foreign-capital enterprise shall give an active support to the work
of the trade union of the enterprise， and， in accordance with the provisions of
the Trade Union Law of the Peoples' Republic of China， provide the trade union
organization with the necessary houses and equipment for handling trade union
work， holding meetings and conducting such collective undertakings as welfare
benefits， and sports activities for workers and staff members. Every month， the
enterprise shall appropriate a sum equal to 2% of the actual total amount of
wages and salaries of workers and staff members to the trade union as outlay，
and the trade union of the enterprise shall use this sum of money in accordance
with the measures for the administration of trade union outlay， as formulated by
the All-China Federation of Trade Unions.
第十二章期限、終止與清算Chapter XII Term of Operations， Termination and Liquidation
第七十三條外資企業(yè)的經(jīng)營(yíng)期限，根據(jù)不同行業(yè)和企業(yè)的具體情況，由外國(guó)投資者在設(shè)立外資企業(yè)的申請(qǐng)書中擬訂，經(jīng)審批機(jī)關(guān)批準(zhǔn)。
Article 73 The term of operations of a foreign-capital enterprise shall be
proposed by the foreign investor in the written application for the
establishment of the enterprise in the light of the specific conditions of
different enterprises， and shall be subjected to the approval by the examining
and approving organ.
第七十四條外資企業(yè)的經(jīng)營(yíng)期限，從其營(yíng)業(yè)執(zhí)照簽發(fā)之日起計(jì)算。
Article 74 The term of operations of a foreign-capital enterprise shall be
calculated form the day when the business license is issued.
外資企業(yè)經(jīng)營(yíng)期滿需要延長(zhǎng)經(jīng)營(yíng)期限的，應(yīng)當(dāng)在距經(jīng)營(yíng)期滿一百八十天前向?qū)徟鷻C(jī)關(guān)報(bào)送延長(zhǎng)經(jīng)營(yíng)期限的申請(qǐng)書。審批機(jī)關(guān)應(yīng)當(dāng)在收到申請(qǐng)書之日起三十天內(nèi)決定批準(zhǔn)或者不批準(zhǔn)。
In the event that the term of operations of a foreign-capital enterprise has to
be extended upon its expiration， the enterprise shall， 180 days before the
expiration of the term of operations， file an application for the extension of
the term of operations with the examining and approving organ. The examining and
approving organ shall， within 30 days from the day of receiving the application，
determine whether to approve or disapprove the extension.
外資企業(yè)經(jīng)批準(zhǔn)延長(zhǎng)經(jīng)營(yíng)期限的，應(yīng)當(dāng)自收到批準(zhǔn)延長(zhǎng)期限文件之日起三十天內(nèi)，向工商行政管理機(jī)關(guān)辦理變更登記手續(xù)。
The foreign-capital enterprise shall， after obtaining the approval for an
extension of its term of operations and within 30 days from the day of receiving
the approval for the extension， go through the procedure for the change of
registration with the administrative department for industry and commerce.
第七十五條外資企業(yè)有下列情形之一的，應(yīng)予終止：
Article 75 A foreign-capital enterprise that falls under one of the following
circumstances shall terminate its business operations：
（一）經(jīng)營(yíng)期限屆滿；
（1） The term of operations expires；
（二）經(jīng)營(yíng)不善，嚴(yán)重虧損，外國(guó)投資者決定解散；
（2） The foreign investor decides to dissolve it because of poor operation and
management resulting in serious losses；
（三）因自然災(zāi)害、戰(zhàn)爭(zhēng)等不楞抗力而遭受嚴(yán)重?fù)p失，無法繼續(xù)經(jīng)營(yíng)；
（3） Business cannot be carried on because of heavy losses as a result of natural
disasers， wars or other force majeure；
（四）破產(chǎn)；
（4） Bankrupcy；
（五）違反中國(guó)法律、法規(guī)、危害社會(huì)公共利益被依法撤銷；
（5） Disbanded by law because it has violated Chinese laws and regulations or
jeopardized social and public interests；
（六）外資企業(yè)章程規(guī)定的其他解散事由已經(jīng)出現(xiàn)。
（6） Other causes for dissolution， as stipulated in the enterprise's articles of
association， have occurred.
外資企業(yè)如存在前款第（二）、（三）、（四）項(xiàng)所列情形，應(yīng)當(dāng)自行提交終止申請(qǐng)書，報(bào)審批機(jī)關(guān)核準(zhǔn)。審批機(jī)關(guān)作出核準(zhǔn)的日期為企業(yè)的終止日期。
If a foreign-capital enterprise falls under any of the circumstances as
stipulated in Items （2）， （3） and （4） of the preceding paragraph， it shall
submit， of its own accord， an application for the termination of business
operations to the examining and approving organ for verification and approval.
The date of approval after verification by the examining and approving organ
shall be the date of the said enterprise's termination.
第七十六條外資企業(yè)依照第七十五條第（一）（二）（三）、（六）項(xiàng)的規(guī)定終止的，應(yīng)當(dāng)在終止之日起十五天內(nèi)對(duì)公告并通知債權(quán)人，并在終止公告發(fā)出之日起十五天內(nèi)，提出清算程序，原則和清算委員會(huì)人選，報(bào)審批機(jī)關(guān)審核后進(jìn)行清算。
Article 76 In case that a foreign-capital enterprise terminates its business
operations in accordance with the provisions in Items （1）， （2）， （3） and （6） of
Article 75， the enterprise shall， make a public announcement and notify the
creditors； and， it shall， within 15 days from the day of the public termination
announcement for liquidation， the principles of liquidation， and the candidates
for the liquidation committee to the examining and approving organ for
verification and approval before liquidation is carried out.
第七十七條清算委員會(huì)應(yīng)當(dāng)由外資企業(yè)的法定代表人，債權(quán)人代表以及有關(guān)主管機(jī)關(guān)的代表組成，并聘請(qǐng)中國(guó)的注冊(cè)會(huì)計(jì)師、律師等參加。
Article 77 The liquidation committee shall be composed of the legal
representatives of the foreign-capital enterprise， the representatives of the
creditors， the representatives from the competent authorities concerned； Chinese
registered accountants and lawyers shall be engaged in the liquidation.
清算費(fèi)用從外資企業(yè)現(xiàn)存財(cái)產(chǎn)中優(yōu)先支付。
Priority shall be given to the payment of expenses for liquidation made from the
existing property of the foreign-capital enterprise.
第七十八條清算委員會(huì)行使下列職權(quán)：
Article 78 The liquidation committee shall execute the following functions and
powers：
（一）召集債權(quán)人會(huì)議；
（1） To convene a meeting of creditors；
（二）接管并清理企業(yè)財(cái)產(chǎn)，編制資產(chǎn)負(fù)債表和財(cái)產(chǎn)目錄；
（2） To take over and liquidate the property of the enterprise in question， and
to prepare the statement of assets and liabilities and the inventory of
property；
（三）提出財(cái)產(chǎn)作價(jià)和計(jì)算依據(jù)；
（3） To propose a basis for the valuation and computation of the property of the
enterprise in question；
（四）制定清算方案；
（4） To work out a liquidation plan；
（五）收回債權(quán)和清償債務(wù)；
（5） To recover creditor's rights and to pay the debts；
（六）追回股東應(yīng)繳而未繳的款項(xiàng)；
（6） To receive the payments from shareholders which have not yet been made；
（七）分配剩余財(cái)產(chǎn)；
（7） To distributs the remaining property；
（八）代表外資企業(yè)起訴和應(yīng)拆。
（8） To represent the foreign-capital enterprise in bringing a suit or responding
to a suit.
第七十九條外資企業(yè)在清算結(jié)束之前，外國(guó)投得不得將該企業(yè)的資金匯出或者攜出中國(guó)境外，不得自行處理企業(yè)的財(cái)產(chǎn)。
Article 79 Prior to the conclusion of the liquidation of foreign-capital
enterprise， the foreign investor shall not remit or carry the said enterprise's
funds out of the territory of China， nor dispose of the enterprise's property
privately.
外資企業(yè)清算結(jié)束，其資產(chǎn)凈額和剩余財(cái)產(chǎn)超過注冊(cè)資本的部分視同利潤(rùn)，應(yīng)當(dāng)依照中國(guó)稅法繳納所得稅。
If ， upon the conclusion of the liquidation of a foreign-capital enterprise， its
net assets and remaining property exceed its registered capital， the excess
portion shall be regarded as profit on which income tax shall be imposed in
accordance with the Chinese tax law.
第八十條外交企業(yè)清算結(jié)束，應(yīng)當(dāng)向江商行政管理機(jī)關(guān)辦理注銷登記手續(xù)，繳銷營(yíng)業(yè)執(zhí)照。
Article 80 Upon the conclusion of the liquidation of a foreign-capital
enterprise， it shall go through the procedures for the cancellation of
registration with the administrative department for industry and commerce， and
to hand in the business license for cancellation.
第八十一條外資企業(yè)清算財(cái)產(chǎn)時(shí)，在同等條件下，中國(guó)的企業(yè)或者其他經(jīng)濟(jì)組織有優(yōu)先購(gòu)買權(quán)。
Article 81 While disposing of the assets and properties of a foreign-capital
enterprise， Chinese enterprises or other economic organizations shall， under
equal conditions， have the priority in purchasing the aforesaid assets and
properties.
第八十二條外資企業(yè)依照第七十五條第（四）項(xiàng)的規(guī)定終止的，參照中國(guó)有關(guān)法律、法規(guī)進(jìn)行清算。
Article 82 In case that a foreign-capital enterprise terminates its business
operations in accordance with the provisions in Item （4） of Article 75， its
liquidation shall be carried out with reference to the pertinent laws and
regulations of China.
第十三章附則Chapter XIII Supplementary Provisions
第八十三條外資企業(yè)的各項(xiàng)保險(xiǎn)，應(yīng)當(dāng)向中國(guó)境內(nèi)的保險(xiǎn)公司投保。
Article 83 With respect to the various categories of insurance for a
foreign-capital enterprise， it shall take out insurance from insurance companies
within the territory of China.
第八十四條外資企業(yè)與中國(guó)的其他企業(yè)或者經(jīng)濟(jì)組織簽訂經(jīng)濟(jì)合，適用《中華人民共和國(guó)經(jīng)濟(jì)合同法》。
Article 84 If a foreign-capital enterprise concludes economic contracts with any
other Chinese enterprise or economic organization， the Economic Contract Law of
the People's Republic of China shall be applied.
外資企業(yè)與外國(guó)的公司、企業(yè)或者個(gè)人簽訂經(jīng)濟(jì)合同，適用《中華人民共和國(guó)涉外經(jīng)濟(jì)合同法》。
If a foreign-capital enterprise concludes economic contracts with any foreign
company， enterprise or individual， the Law of the People's Republic of China on
Economic Contracts Involving Foreign Interests shall be applied.
第八十五條香港、澳門、臺(tái)灣地區(qū)的公司、企業(yè)和其他經(jīng)濟(jì)者個(gè)人以及在國(guó)外居住的中國(guó)公民在大陸設(shè)立全部資本為其所有的企業(yè)，參照本實(shí)施細(xì)則辦理。
Article 85 Cases concerning the establishment， in China's mainland， of
enterprises， the capital of which is owned solely by the companies， enterprises，
and other economic organizations or individuals in the regions of Hong Kong，
Macao or Taiwan， or by Chinese citizens residing in foreign countries， shall be
handled with reference to these Rules.
第八十六條外資企業(yè)中的外籍職工和港澳臺(tái)職工可帶進(jìn)合理自用的交通工具和生產(chǎn)物品，并依照中國(guó)規(guī)定辦理進(jìn)口手續(xù)。
Article 86 Foreign workers and staff members， and workers and staff members from
Hong Kong， Macao and Taiwan， who are working in a foreign-capital enterprise，
may carry into the country means of transport and articles for daily use that
are within reasonable quantities and for their own use， and they shall go
through the import procedures in accordance with pertinent provisions of China.
第八十七條本細(xì)則由對(duì)外經(jīng)濟(jì)貿(mào)易部負(fù)責(zé)解釋。
Article 87 The right to interpret these Rules shall reside in the Ministry of
Foreign Economic Relations and Trade.
第八十八條本細(xì)則自發(fā)布之日起施行。
Article 88 These Rules shall go into effect as of the date of promulgation.
希尼爾翻譯公司 2014-10-24
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