RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON FOREIGN-CAPITAL ENTERPRISES

（一九九０年十月二十八日國務院批準一九九０年十二月十二日對外經(jīng)濟貿(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)《中華人民共和國外資企業(yè)法》第二十三條的規(guī)定，制定本實施細則。

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)受中國法律的管轄和保護。

Article 2 Foreign-capital enterprises shall be under the jurisdiction of and protection by China's laws.

外資企業(yè)在中國境內(nèi)從事經(jīng)營活動，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。

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.

第三條設立外資企業(yè)，必須有利于中國國民經(jīng)濟的發(fā)展，能夠采取顯著的經(jīng)濟效益，并應當至少符合下列一項條件：

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）采用先進技術和設備，從事新產(chǎn)品開發(fā)，節(jié)約能源和原材料，實現(xiàn)產(chǎn)品升級換代，可以替代進口的；

(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)值達到當年全部產(chǎn)品產(chǎn)值５０％以上，實現(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）國內(nèi)商業(yè)、對外貿(mào)易、保險；

(2) Domestic commerce, foreign trade, and insurance;

（三）郵電通信；

(3) Post and telecommunications;

（四）中國政府規(guī)定禁止設立外資企業(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

申請在前款規(guī)定的行業(yè)中設立外資企業(yè)，除中國法律、法規(guī)另有規(guī)定外，須經(jīng)中華人民共和國對外經(jīng)濟貿(mào)易部（以下簡稱對外經(jīng)濟貿(mào)易部）批準。

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.

第六條申請設立外資企業(yè)，有下列情況之一的，不予批準：

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）有損中國主權(quán)或者社會公共利益的；

(1) Injury to China's sovereignty or to social and public interests;

（二）危及中國國家安全的；

(2) Impairment of China's national security;

（三）違反中國法律、法規(guī)的；

(3) Violation of Chinese laws and regulations;

（四）不符合中國國民經(jīng)濟發(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)在批準的經(jīng)營范圍內(nèi)，自主經(jīng)營管理，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.

第二章設立程序

Chapter II Procedures for Establishment

第八條設立外資企業(yè)的申請，由對外經(jīng)濟貿(mào)易部審查批準后，發(fā)給批準證書。

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.

設立外資企業(yè)的申請屬于下列情形的，國務院授權(quán)省、自治區(qū)、直轄市和計劃單列市、經(jīng)濟特區(qū)人民政府審查批準后，發(fā)給批準證書：

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）投資總額在國務院規(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）不需要國家調(diào)撥原材料，不影響能源、交通運輸、外貿(mào)出口配額等全國綜合平衡的。

(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)、直轄市和計劃單列市、經(jīng)濟特區(qū)人民政府在國務院授權(quán)范圍內(nèi)批準設立外資企業(yè)，慶當在批準后十五天內(nèi)報對外經(jīng)濟貿(mào)易部備案（對外經(jīng)濟貿(mào)易部和省、自治區(qū)、直轄市和計劃單列市、經(jīng)濟特區(qū)人民政府，以下統(tǒng)稱審批機關）。

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).

第九條申請設立的外資企業(yè)，其產(chǎn)品涉及出口許可證、出口配額、進口許可證或者屬于國家限制進口的，應當依照有關管理權(quán)限事先征得對外經(jīng)濟貿(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.

第十條外國投資者在提出設立外資企業(yè)的申請前，應當就下列事項向擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府提交報告。報告內(nèi)容包括：設立外資企業(yè)的宗旨；經(jīng)營范圍、規(guī)模；生產(chǎn)產(chǎn)品；使用的技術設備；產(chǎn)品在中國和國外市場的銷售比例；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；對公共設施的要求等。

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.

縣級或者縣級以上地方人民政府應當在收到外國投資者提交的報告之日起三十天內(nèi)以書面形式答復外國投資者。

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.

第十一條外國投資者設立外資企業(yè)，應當通過擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府向?qū)徟鷻C關提出申請，并報送下列條件：

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）設立外資企業(yè)申請書；

(1) The written application for the establishment of a foreign-capital enterprise;

（二）可行性研究報告；

(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）擬設立外資企業(yè)所在地的縣級或者縣級以上地方人民政府的書面答復；

(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）需要進口的物資清單；

(7) An inventory of goods and materials needed to be imported;

（八）其他需要報送的文件。

(8) Other documents that are required to be submitted.

前款（一）、（三）項文件必須用中文書寫；（二）、（四）、（五）項文件可以用外文書寫，但應當附中文譯文。

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.

兩個或者兩個以上外國投資者共同申請設立投資企業(yè)，應當將其簽訂的合同副本報送審批機關備案。

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.

第十二條審批機關應當在收到申請設立外資企業(yè)的全部文件之日起九十天內(nèi)決定批準或者不批準。審批機關如果發(fā)現(xiàn)上述文件不齊備或者有不當之處，可以要求限期補報或者修改。

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.

第十三條設立外資企業(yè)的申請經(jīng)審批機關批準后，外國投資者應當在收到批準證書之日起三十天內(nèi)向工商行政管理機關申請登記，領取營業(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.

外國投資者在收到批準證書之日起三十天末向工商行政管理機關申請登記的，外資企業(yè)批準證書自動失效。

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)應當在企業(yè)成立之日起三十天內(nèi)向稅務機關辦理稅務登記。

A foreign-capital enterprise shall, within 30 days after its establishment, go through the procedures for taxation registration with the tax authorities.

第十四條外國投資者可以委托中國的外商投資企業(yè)服務機構(gòu)或者其他經(jīng)濟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.

第十五條設立外資企業(yè)的申請書應當包括下列內(nèi)容：

Article 15 The written application for the establishment of a foreign-capital enterprise shall include the following contents:

（一）外國投資者的姓名或者名稱、住所、注冊地和法定代表人的姓名、國籍、職務；

(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）擬設立外資企業(yè)的投資總額、注冊資本、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）擬設立外資企業(yè)的組織形式和機構(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)設備及其新舊程度、生產(chǎn)技術、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、方式以及在中國和國外市場的銷售比例；

(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）有關機構(gòu)設置和人員編制，職工的招用、培訓、工資、福利、保險、勞動保護等事項的安排；

(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）基本建設和生產(chǎn)經(jīng)營所需資金、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）項目實施的進度計劃；

(13) The progress plan for the construction of the project; and

（十四）擬設立外資企業(yè)的經(jīng)營期限。

(14) The period of business operations of the foreign-capital enterprise to be established.

第十六條外資企業(yè)的章程應當包括下列內(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)營范圍；

(2) The aim and the scope of business operations;

（三）投資總額、注冊資本、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、總會計師等人員的職責、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）財務、會計及審計的原則和制度；

(6) The principles and system of financial affairs, accounting and auditing;

（七）勞動管理；

(7) Labor administration;

（八）經(jīng)營期限、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)審批機關批準后生效，修改時同。

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，須經(jīng)審批機關批準，并應當聘請中國的注冊會計師驗證和出具驗資報告；經(jīng)審批機關批準后，向工商行政管理機關辦理變更登記手續(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任公司。經(jīng)批準也可以為其他責任形式。

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)為有限責任公司的，外國投資者對企業(yè)的責任以其認繳的出資額為限。

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)為其他責任形式的，外國投資者對企業(yè)的責任適用中國法律、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資金和生產(chǎn)流動資金的總和。

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)的注冊資本，是指為設立外資企業(yè)在工商行政管理機關登記的資本總額，即外國投資者認繳的全部出資額。

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)的注冊資本要與其經(jīng)營規(guī)模相適應，注冊資本與投資總額的比例應當符合中國有關規(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)營期內(nèi)不得減少其注冊資本。

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)注冊資本的增加、轉(zhuǎn)讓，須經(jīng)審批機關批準，并向工商行政管理機關辦理變更登記手續(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)將其財產(chǎn)或者權(quán)益對外抵押、轉(zhuǎn)讓，須經(jīng)審批機關批準并向工商行政管理機關備案。

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)的負責人。

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，應當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

第二十六條外國投資者可以用可自由兌換的外幣出資，也可以用機器設備、工業(yè)產(chǎn)權(quán)、專有技術等作價出資。

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)審批機關批準，外國投資者也可以用其從中國境內(nèi)舉辦的其他外商投資企業(yè)獲得的人民幣利潤出資。

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.

第二十七條外國投資者以機器設備作價出資的，該機器設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）中國不能生產(chǎn)，或者雖能生產(chǎn)，但在技術性能或者供應時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.

該機器設備的作價不得高于同類機器設備當時的國際市場正常價格。

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.

對作價出資的機器設備，應當列出詳細的作價出資清單，包括名稱、種類、數(shù)量、作價等，作為設立外資企業(yè)申請書的附件一并報送審批機關。

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.

第二十八條外國投資者以工業(yè)產(chǎn)權(quán)、專有技術作價出資時，該工業(yè)產(chǎn)權(quán)、專有技術必須符合下列要求：

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）外國投資者自己所有的；

(1) Owned by the foreign investors themselves;

（二）能生產(chǎn)中國急需的新產(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)、專有技術的作價應當與國際上通常的作價原則相一致，其作價金額不得超過外資企業(yè)注冊資本的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.

對作價出資的工業(yè)產(chǎn)權(quán)、專有技術，應當備有詳細資料，包括所有權(quán)證書的復制件，有效狀況及其技術性能、實用價值，作價的計算根據(jù)和標準等，作為設立外資企業(yè)申請書的附件一并報送審批機關。

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.

第二十九條作價出資的機器設備運抵中國口岸時，外資企業(yè)應當報請中國的檢機構(gòu)進行檢驗，由該商檢機構(gòu)出具檢驗報告。

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.

作價出資的機器設備的品種、質(zhì)量和數(shù)量與外國投資者報送審批機關的作價出資清單列出的機器設備的品種、質(zhì)量和數(shù)量不符的，審批機關有權(quán)要求外國投資者限期改正。

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.

第三十條作價出資的工業(yè)產(chǎn)權(quán)、專有技術實施后，審批機關有權(quán)進行檢查。該工業(yè)產(chǎn)權(quán)、專有技術與外國投資者原提供的資料不符的，審批機關有權(quán)要求外國投資者限期改正。

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.

第三十一條外國投資者繳付出資的期限應當在設立外資企業(yè)申請書和外資企業(yè)章程中載明。外國投資者可以分期繳付出資，但最后一期出資應當在營業(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投資者認繳出資額的１５％，并應當在外資企業(yè)營業(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)批準證書即自動失效。外資企業(yè)應當向工商行政管理機關辦理注銷登記手續(xù)，繳銷營業(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)和繳銷營業(yè)執(zhí)照的，由工商行政管理機關吊銷其營業(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，外國投資者應當如期繳付。無正當理由逾期三十天不出資的，依照本實施細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.

外國投資者有正當理由要求延期出資的，應當經(jīng)審批機關同意，并報工商行政管理機關備案。

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.

第三十三條外國投資者繳付每期出資后，外資企業(yè)應當聘請中國的注冊會計師驗證，并出具驗資報告，報審批機關和工商行政管理機關備案。

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)所在地的縣級或者縣級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)應當在營業(yè)執(zhí)照簽發(fā)之日起三十天內(nèi)，持批準證書和營業(yè)執(zhí)照到外資企業(yè)所在地縣級或縣級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)營期限內(nèi)未經(jīng)批準，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)在領取土地證書時，應當向其所在地土地管理部門繳納土地使用費。

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)營開發(fā)的土地，應當繳付土地開發(fā)費。

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)費包括征地拆遷安置費用和為外資企業(yè)配套的基礎設施建設費用。土地開發(fā)費可由土地開發(fā)單位一次性計收或者分年計收。

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)或者委托中國有關單位開發(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.

基礎設施的建設，應當由外資企業(yè)所在地縣級或者縣級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)的土地使用費和土地開發(fā)費的計收標準，依照中國有關規(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)批準的該外資企業(yè)的經(jīng)營期限相同。

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)營計劃，該生產(chǎn)經(jīng)營計劃應當報其所在地行業(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)自行決定購買本企業(yè)自用的機器設備、原材料、燃料、零部件、配套件、元器件、運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)在中購買買物資，在同等條件下，享受與中國企業(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)在中國市場銷售其產(chǎn)品，應當依照經(jīng)批準的銷售比例進行。

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)超過批準的銷售比例在中國市場銷售其產(chǎn)品，須經(jīng)審批機關批準。

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，也可以委托中國的外貿(mào)公司代銷或者委托中國境外的公司代銷。

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)依照批準的銷售比例自行在中國銷售本企業(yè)生產(chǎn)的產(chǎn)品，也可以委托中國的商業(yè)機構(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.

第四十七條外國投資者作為出資的機器設備，依照中國規(guī)定需要領取進口許可證的，外資企業(yè)憑批準的該企業(yè)進口設備和物資清單直接或者委托代理機構(gòu)向發(fā)證機關申領進口許可證。

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)在批準的范圍內(nèi)，進口本企業(yè)自用并為生產(chǎn)所需的物資，依照中國規(guī)定需要領取進口許可證的，應當編制年度進口計劃，每半年向發(fā)證機關申領一次。

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，依照中國規(guī)定需要領取出口許可證的，應當編制年度出口計劃，每半年向發(fā)證機關申領一次。

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)進口的物資以及技術勞務的價格不得高于當時的國際市場同類物資以及技術勞務的正常價格。外資企業(yè)的出口產(chǎn)品價格，由外資企業(yè)參照當時的國際市場價格自行確定，但不得低于合理的出口價格。用高價進口、低出口等方式逃避稅收的；稅務機關有權(quán)根據(jù)稅法規(guī)定，追究其法律責任。

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)依照批準的銷售比例在中國市場銷售產(chǎn)品的價格，應當執(zhí)行中國有關價格管理的規(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.

前述價格應當報物價管理機關和稅務機關備案，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)應當依照《中華人民共和國統(tǒng)計法》及中國利用外資統(tǒng)計制度的規(guī)定，提供統(tǒng)計資料，報送統(tǒng)計報表。

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

Chapter VII Taxation

第五十條外資企業(yè)應當依照中國法律、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)的職工應當依照中國法律、法規(guī)的規(guī)定，繳納個人所得稅。

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)進口下列物資，依照中國稅法的有關規(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）外國投資者作為出資的機器設備、零部件、建設用建筑材料以及安裝、加固機器所需材料；

(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)的資金進口本企業(yè)生產(chǎn)所需的自用機器設備、零部件、生產(chǎn)用交通運輸工具以及生產(chǎn)管理設備；

(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.

前款所述的進口物資，經(jīng)批準在中國境內(nèi)轉(zhuǎn)賣或者轉(zhuǎn)用于生產(chǎn)在中國境內(nèi)銷售的產(chǎn)品，應當依照中國稅法納稅或者補稅。

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，除中國限制出口的以外，依照中國稅法免征關稅和工商統(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，應當依照中國有關外匯管理的法規(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)憑工商行政管理機關發(fā)給的營業(yè)執(zhí)照執(zhí)照在中國境內(nèi)可以經(jīng)營外匯業(yè)務的銀行開立帳戶，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，應當存入其開戶銀行的外匯帳戶；外匯支出，應當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)應當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，外國投資者應當在設立外資企業(yè)申請書中載明并提出如何解決的具體方案；審批機關商有關部門后作出答復。

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.

設立外資企業(yè)申請書中載明自行解決外匯收支平衡的，任何政府部門不負責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)品為中國急需并且可以替代進口，經(jīng)批準在中國銷售的，經(jīng)中國外匯管理機關批準后，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)營需要在中國境外的銀行開立外匯帳戶，須經(jīng)中國外匯管理機關批準，并依照中國外匯管理機關的規(guī)定定期報告外匯收付情況和提供銀行對帳單。

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職工的工資和其他正當?shù)耐鈪R收益，依照中國稅法納稅后，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.

第九章財務會計

Chapter IX Financial Affairs and Accounting

第五十九條外資企業(yè)應當依照中國法律、法規(guī)和財政機關的規(guī)定，建立財務會計制度并報其所在地財政、稅務機關備案。

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)的會計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)依照中國稅法規(guī)定繳納所得稅后的利潤，應當提取儲備基金和職工獎勵及福利基金。儲備基金的提取比例不得低于稅后利潤的１０％，當累計提取金額達到注冊資本的５０％時，可以不再提取。職工獎勵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)以往會計年度的虧損未彌補前，不得分配利潤；以往會計年度未分配的利潤，可與本會計年度可供分配的利潤一并分配。

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)的自制會計憑證、會計帳簿和會計報表，應當用中文書寫；用外文書寫的，應當加注中文。

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)應當獨立核算。

Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently.

外資企業(yè)的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規(guī)定編制。以外幣編報會計報表的，應當同時編報外折合為人民幣的會計報表。

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)的年度會計報表和清算會計報表，應當聘請中國的注冊會計師進行驗證并出具報告。第二款和第三款規(guī)定的外資企業(yè)的年度會計報表和清算會計報表，連同中國的注冊會計師出具的報告，應當在規(guī)定的時間內(nèi)服報送財政、稅務機關，關報審批機關和工商行政管理機關備案。

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.

第六十四條外國投資者可以聘請中國或者外國的會計人員查閱外資企業(yè)帳簿，費用由外國投資者承擔。

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)應當向財政、稅務機關報送年度資產(chǎn)負債表和損益表，并報審批機關和工商行政管理機關備案。

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)應當在企業(yè)所在地設置會計帳簿，并接受財政、稅務機關的監(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(yè)或者吊銷營業(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)在中國境內(nèi)雇用職工，企業(yè)和職式雙方應當依照中國的法律、法規(guī)簽訂勞動合同。合同中應當訂明雇用、適退、報酬、福利、勞動保護、勞動保險等事項。

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)應當負責職工的業(yè)務、技術培訓，建立考核制度，使職工在生產(chǎn)、管理技能方面能夠適應企業(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

Chapter XI Trade Union

第六十九條外資企業(yè)的職工有權(quán)依照《中華人民共和國工會法》的規(guī)定，建立基層工會組織，開展工會活動。

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)工會是職工利益的代表，有權(quán)代表職工同本企業(yè)簽訂勞動合同，并監(jiān)督勞動合同的執(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)工會的基本任務是：依照中國法律、法規(guī)的規(guī)定維護職工的合法權(quán)益，協(xié)助企業(yè)合理安排和使用職工福利、獎勵基金；組織職工學習政治、科學技術和業(yè)務知識，開展文藝、體育活動；教育職工遵守勞動紀律，努力完成企業(yè)的各項經(jīng)濟任務。

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)研究決定有關職工獎懲、工資制度、生活福利、勞動保護和保險問題時，工會代表有權(quán)列席會議。外資企業(yè)應當聽取工會的意見，取得工會的合作。

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)應當積極支持本企業(yè)工會的工作，依照《中華人民共和國工會法》的規(guī)定，為工會組織提供必要的房屋和設備，用于辦公、會議、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)職工實發(fā)工資總額的２％撥交工會經(jīng)費，由本企業(yè)工會依照中華全國總工會制定的有關工會經(jīng)費管理辦法使用。

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)營期限，根據(jù)不同行業(yè)和企業(yè)的具體情況，由外國投資者在設立外資企業(yè)的申請書中擬訂，經(jīng)審批機關批準。

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)營期限，從其營業(yè)執(zhí)照簽發(fā)之日起計算。

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)營期滿需要延長經(jīng)營期限的，應當在距經(jīng)營期滿一百八十天前向?qū)徟鷻C關報送延長經(jīng)營期限的申請書。審批機關應當在收到申請書之日起三十天內(nèi)決定批準或者不批準。

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)批準延長經(jīng)營期限的，應當自收到批準延長期限文件之日起三十天內(nèi)，向工商行政管理機關辦理變更登記手續(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)營期限屆滿；

(1) The term of operations expires;

（二）經(jīng)營不善，嚴重虧損，外國投資者決定解散；

(2) The foreign investor decides to dissolve it because of poor operation and management resulting in serious losses;

（三）因自然災害、戰(zhàn)爭等不楞抗力而遭受嚴重損失，無法繼續(xù)經(jīng)營；

(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）違反中國法律、法規(guī)、危害社會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）項所列情形，應當自行提交終止申請書，報審批機關核準。審批機關作出核準的日期為企業(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）項的規(guī)定終止的，應當在終止之日起十五天內(nèi)對公告并通知債權(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，原則和清算委員會人選，報審批機關審核后進行清算。

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應當由外資企業(yè)的法定代表人，債權(quán)人代表以及有關主管機關的代表組成，并聘請中國的注冊會計師、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.

清算費用從外資企業(yè)現(xiàn)存財產(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)人會議；

(1) To convene a meeting of creditors;

（二）接管并清理企業(yè)財產(chǎn)，編制資產(chǎn)負債表和財產(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）提出財產(chǎn)作價和計算依據(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；

(5) To recover creditor's rights and to pay the debts;

（六）追回股東應繳而未繳的款項；

(6) To receive the payments from shareholders which have not yet been made;

（七）分配剩余財產(chǎn)；

(7) To distributs the remaining property;

（八）代表外資企業(yè)起訴和應拆。

(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，外國投得不得將該企業(yè)的資金匯出或者攜出中國境外，不得自行處理企業(yè)的財產(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)凈額和剩余財產(chǎn)超過注冊資本的部分視同利潤，應當依照中國稅法繳納所得稅。

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，應當向江商行政管理機關辦理注銷登記手續(xù)，繳銷營業(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)清算財產(chǎn)時，在同等條件下，中國的企業(yè)或者其他經(jīng)濟組織有優(yōu)先購買權(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）項的規(guī)定終止的，參照中國有關法律、法規(guī)進行清算。

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)的各項保險，應當向中國境內(nèi)的保險公司投保。

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)與中國的其他企業(yè)或者經(jīng)濟組織簽訂經(jīng)濟合，適用《中華人民共和國經(jīng)濟合同法》。

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)與外國的公司、企業(yè)或者個人簽訂經(jīng)濟合同，適用《中華人民共和國涉外經(jīng)濟合同法》。

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、臺灣地區(qū)的公司、企業(yè)和其他經(jīng)濟者個人以及在國外居住的中國公民在大陸設立全部資本為其所有的企業(yè)，參照本實施細則辦理。

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職工可帶進合理自用的交通工具和生產(chǎn)物品，并依照中國規(guī)定辦理進口手續(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.

第八十七條本細則由對外經(jīng)濟貿(mào)易部負責解釋。

Article 87 The right to interpret these Rules shall reside in the Ministry of Foreign Economic Relations and Trade.

第八十八條本細則自發(fā)布之日起施行。

Article 88 These Rules shall go into effect as of the date of promulgation.