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（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濟貿易部發布）
(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《中華人民共和國外資企業法》第二十三條的規定，製定本實施細則。
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.
外資企業在中國境內從事經營活動，必須遵守中國的法律、法規，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，必須有利於中國國民經濟的發展，能夠采取顯著的經濟效益，並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，從事新產品開發，節約能源和原材料，實現產品升級換代，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）年出口產品的產值達到當年全部產品產值５０％以上，實現外彙收支平衡或者有餘的。
(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，禁止設立外資企業：
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）國內商業、對外貿易、保險；
(2) Domestic commerce, foreign trade, and insurance;
（三）郵電通信；
(3) Post and telecommunications;
（四）中國政府規定禁止設立外資企業的其他行業。
(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，限製設立外資企業：
Article 5 The establishment of foreign-capital enterprises shall be restricted in the following trades:
（一）公用事業；
(1) Public utilities;
（二）交通運輸；
(2) Communications and transportation;
（三）房地產；
(3) Real estate;
（四）信托投資；
(4) Trust investment;
（五）租賃。
(5) Leasing
申請在前款規定的行業中設立外資企業，除中國法律、法規另有規定外，須經中華人民共和國對外經濟貿易部（以下簡稱對外經濟貿易部）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，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、法規的；
(3) Violation of Chinese laws and regulations;
（四）不符合中國國民經濟發展要求的；
(4) Incompatibility with the requirements of China's national economic development; or
（五）可能造成環境汙染的。
(5) Possible creation of environmental pollution.
第七條外資企業在批準的經營範圍內，自主經營管理，不受幹涉。
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的申請，由對外經濟貿易部審查批準後，發給批準證書。
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.
設立外資企業的申請屬於下列情形的，國務院授權省、自治區、直轄市和計劃單列市、經濟特區人民政府審查批準後，發給批準證書：
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定的投資審批權限以內的；
(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）不需要國家調撥原材料，不影響能源、交通運輸、外貿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、直轄市和計劃單列市、經濟特區人民政府在國務院授權範圍內批準設立外資企業，慶當在批準後十五天內報對外經濟貿易部備案（對外經濟貿易部和省、自治區、直轄市和計劃單列市、經濟特區人民政府，以下統稱審批機關）。
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，其產品涉及出口許可證、出口配額、進口許可證或者屬於國家限製進口的，應當依照有關管理權限事先征得對外經濟貿易部門的同意。
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(di)十(shi)條(tiao)外(wai)國(guo)投(tou)資(zi)者(zhe)在(zai)提(ti)出(chu)設(she)立(li)外(wai)資(zi)企(qi)業(ye)的(de)申(shen)請(qing)前(qian)，應(ying)當(dang)就(jiu)下(xia)列(lie)事(shi)項(xiang)向(xiang)擬(ni)設(she)立(li)外(wai)資(zi)企(qi)業(ye)所(suo)在(zai)地(di)的(de)縣(xian)級(ji)或(huo)者(zhe)縣(xian)級(ji)以(yi)上(shang)地(di)方(fang)人(ren)民(min)政(zheng)府(fu)提(ti)交(jiao)報(bao)告(gao)。報(bao)告(gao)內(nei)容(rong)包(bao)括(kuo)：設立外資企業的宗旨；經營範圍、規模；生產產品；使用的技術設備；產品在中國和國外市場的銷售比例；用地麵積及要求；需要用水、電、煤、煤氣或者其他能源的條件及數量；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以書麵形式答複外國投資者。
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di十shi一yi條tiao外wai國guo投tou資zi者zhe設she立li外wai資zi企qi業ye，應ying當dang通tong過guo擬ni設she立li外wai資zi企qi業ye所suo在zai地di的de縣xian級ji或huo者zhe縣xian級ji以yi上shang地di方fang人ren民min政zheng府fu向xiang審shen批pi機ji關guan提ti出chu申shen請qing，並bing報bao送song下xia列lie條tiao件jian：
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）外資企業章程；
(3) The articles of association of the foreign-capital enterprise;
（四）外資企業法定代表人（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）擬設立外資企業所在地的縣級或者縣級以上地方人民政府的書麵答複；
(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，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.
dishiertiaoshenpijiguanyingdangzaishoudaoshenqingsheliwaiziqiyedequanbuwenjianzhiriqijiushitianneijuedingpizhunhuozhebupizhun。shenpijiguanruguofaxianshangshuwenjianbuqibeihuozheyoubudangzhichu，keyiyaoqiuxianqibubaohuozhexiugai。
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(di)十(shi)三(san)條(tiao)設(she)立(li)外(wai)資(zi)企(qi)業(ye)的(de)申(shen)請(qing)經(jing)審(shen)批(pi)機(ji)關(guan)批(pi)準(zhun)後(hou)，外(wai)國(guo)投(tou)資(zi)者(zhe)應(ying)當(dang)在(zai)收(shou)到(dao)批(pi)準(zhun)證(zheng)書(shu)之(zhi)日(ri)起(qi)三(san)十(shi)天(tian)內(nei)向(xiang)工(gong)商(shang)行(xing)政(zheng)管(guan)理(li)機(ji)關(guan)申(shen)請(qing)登(deng)記(ji)，領(ling)取(qu)營(ying)業(ye)執(zhi)照(zhao)。外(wai)資(zi)企(qi)業(ye)的(de)管(guan)理(li)執(zhi)照(zhao)簽(qian)發(fa)日(ri)期(qi)，為(wei)該(gai)企(qi)業(ye)成(cheng)立(li)日(ri)期(qi)。
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.
外資企業應當在企業成立之日起三十天內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服務機構或者其他經濟組織代為辦理第九條、第十條第一款和第十一條規定事宜。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的申請書應當包括下列內容：
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）擬設立外資企業的名稱、住所；
(2) The name and residence of the foreign-capital enterprise;
（三）經營範圍、產品品種和生產規模；
(3) The scope of business operations, the varieties of products, and the scale of production;
（四）擬設立外資企業的投資總額、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）擬設立外資企業的組織形式和機構、法定代表人；
(5) The organizational form and organs, and the legal representative of the foreign-capital enterprise;
（六）采用的主要生產設備及其新舊程度、生產技術、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）產品的銷售方向、地區和銷售渠道、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）外彙資金的收支安排；
(8) The arrangements for the revenues and expenditures in foreign exchange;
（九）有關機構設置和人員編製，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）可能造成環境汙染的程度和解決措施；
(10) The degrees of probable environmental pollution and the measures for tackling pollution;
（十一）場地選擇和用地麵積；
(11) The selection of sites and the area of land to be used;
（十二）基本建設和生產經營所需資金、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）擬設立外資企業的經營期限。
(14) The period of business operations of the foreign-capital enterprise to be established.
第十六條外資企業的章程應當包括下列內容：
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、經營範圍；
(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）內部組織機構及其職權和議事規則，法定代表人以及總經理、總工程師、總會計師等人員的職責、權限；
(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製度；
(6) The principles and system of financial affairs, accounting and auditing;
（七）勞動管理；
(7) Labor administration;
（八）經營期限、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.
第十七條外資企業的章程經審批機關批準後生效，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.
第十八條外資企業的分立、合並或者由於其他原因導致資本發生重大變動，須經審批機關批準，並應當聘請中國的注冊會計師驗證和出具驗資報告；經審批機關批準後，向工商行政管理機關辦理變更登記手續。
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
第十九條外資企業的組織形式為有限責任公司。經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.
外資企業為有限責任公司的，外國投資者對企業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.
外資企業為其他責任形式的，外國投資者對企業的責任適用中國法律、法規的規定。
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.
第二十條外資企業的投資總額，是指開辦外資企業所需資金總額，即按其生產規模需要投入的基本建設資金和生產流動資金的總和。
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的注冊資本，是指為設立外資企業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.
外資企業的注冊資本要與其經營規模相適應，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在經營期內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注冊資本的增加、轉讓，須經審批機關批準，並向工商行政管理機關辦理變更登記手續。
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將其財產或者權益對外抵押、轉讓，須經審批機關批準並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的法定代表人是依照其章程規定，代表外資企業行使職權的負責人。
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時，應當以書麵形式委托代理人，代其行使職權。
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、工業產權、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.
經審批機關批準，外國投資者也可以用其從中國境內舉辦的其他外商投資企業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）外資企業生產所必需的；
(1) Those that are needed for the production of the foreign-capital enterprise;
（二）中國不能生產，或者雖能生產，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於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、數量、作價等，作為設立外資企業申請書的附件一並報送審批機關。
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產權、專有技術作價出資時，該工業產權、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）能生產中國急需的新產品或者出口適銷產品的；
(2) Capable of producing new products that are urgently needed by China, or that are suitable for export and marketable abroad.
該工業產權、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.
對作價出資的工業產權、專有技術，應當備有詳細資料，包括所有權證書的複製件，有效狀況及其技術性能、實用價值，作價的計算根據和標準等，作為設立外資企業申請書的附件一並報送審批機關。
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，外資企業應當報請中國的檢機構進行檢驗，由該商檢機構出具檢驗報告。
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、質量和數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、質量和數量不符的，審批機關有權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產權、專有技術實施後，審批機關有權進行檢查。該工業產權、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(di)三(san)十(shi)一(yi)條(tiao)外(wai)國(guo)投(tou)資(zi)者(zhe)繳(jiao)付(fu)出(chu)資(zi)的(de)期(qi)限(xian)應(ying)當(dang)在(zai)設(she)立(li)外(wai)資(zi)企(qi)業(ye)申(shen)請(qing)書(shu)和(he)外(wai)資(zi)企(qi)業(ye)章(zhang)程(cheng)中(zhong)載(zai)明(ming)。外(wai)國(guo)投(tou)資(zi)者(zhe)可(ke)以(yi)分(fen)期(qi)繳(jiao)付(fu)出(chu)資(zi)，但(dan)最(zui)後(hou)一(yi)期(qi)出(chu)資(zi)應(ying)當(dang)在(zai)營(ying)業(ye)執(zhi)照(zhao)簽(qian)發(fa)之(zhi)日(ri)起(qi)三(san)年(nian)內(nei)繳(jiao)清(qing)。其(qi)中(zhong)第(di)一(yi)期(qi)出(chu)資(zi)不(bu)得(de)少(shao)於(yu)外(wai)國(guo)投(tou)資(zi)者(zhe)認(ren)繳(jiao)出(chu)資(zi)額(e)的(de)１５％，並應當在外資企業營業執照簽發之日起九十天內繳清。
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wai國guo投tou資zi者zhe未wei能neng在zai前qian款kuan規gui定ding的de期qi限xian內nei繳jiao付fu第di一yi期qi出chu資zi的de，外wai資zi企qi業ye批pi準zhun證zheng書shu即ji自zi動dong失shi效xiao。外wai資zi企qi業ye應ying當dang向xiang工gong商shang行xing政zheng管guan理li機ji關guan辦ban理li注zhu銷xiao登deng記ji手shou續xu，繳jiao銷xiao營ying業ye執zhi照zhao；
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和繳銷營業執照的，由工商行政管理機關吊銷其營業執照，並予以公告。
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.
disanshiertiaodiyiqichuzihoudeqitageqidechuzi，waiguotouzizheyingdangruqijiaofu。wuzhengdangliyouyuqisanshitianbuchuzide，yizhaobenshishixizedisanshiyitiaodierkuandeguidingchuli。
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，應當經審批機關同意，並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di三san十shi三san條tiao外wai國guo投tou資zi者zhe繳jiao付fu每mei期qi出chu資zi後hou，外wai資zi企qi業ye應ying當dang聘pin請qing中zhong國guo的de注zhu冊ce會hui計ji師shi驗yan證zheng，並bing出chu具ju驗yan資zi報bao告gao，報bao審shen批pi機ji關guan和he工gong商shang行xing政zheng管guan理li機ji關guan備bei案an。
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的用地，由資企業所在地的縣級或者縣級以上地方人民政府根據本區的情況審核後，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(di)三(san)十(shi)五(wu)條(tiao)外(wai)資(zi)企(qi)業(ye)應(ying)當(dang)在(zai)營(ying)業(ye)執(zhi)照(zhao)簽(qian)發(fa)之(zhi)日(ri)起(qi)三(san)十(shi)天(tian)內(nei)，持(chi)批(pi)準(zhun)證(zheng)書(shu)和(he)營(ying)業(ye)執(zhi)照(zhao)到(dao)外(wai)資(zi)企(qi)業(ye)所(suo)在(zai)地(di)縣(xian)級(ji)或(huo)縣(xian)級(ji)以(yi)上(shang)地(di)方(fang)人(ren)民(min)政(zheng)府(fu)的(de)土(tu)地(di)管(guan)理(li)部(bu)門(men)辦(ban)理(li)土(tu)地(di)使(shi)用(yong)手(shou)續(xu)，領(ling)取(qu)土(tu)地(di)證(zheng)書(shu)。
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使用土地的法律憑證。外資企業在經營期限內未經批準，其土地使用權不得轉讓。
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使用經營開發的土地，應當繳付土地開發費。
Article 38 In case that a foreign-capital enterprise uses land that has already been developed, it shall pay the land development fee.
前(qian)款(kuan)所(suo)指(zhi)土(tu)地(di)開(kai)發(fa)費(fei)包(bao)括(kuo)征(zheng)地(di)拆(chai)遷(qian)安(an)置(zhi)費(fei)用(yong)和(he)為(wei)外(wai)資(zi)企(qi)業(ye)配(pei)套(tao)的(de)基(ji)礎(chu)設(she)施(shi)建(jian)設(she)費(fei)用(yong)。土(tu)地(di)開(kai)發(fa)費(fei)可(ke)由(you)土(tu)地(di)開(kai)發(fa)單(dan)位(wei)一(yi)次(ci)性(xing)計(ji)收(shou)或(huo)者(zhe)分(fen)年(nian)計(ji)收(shou)。
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使用未經開發的土地，可以自行開發或者委托中國有關單位開發。
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，應當由外資企業所在地縣級或者縣級以上地方人民政府統一安排。
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.
第四十條外資企業的土地使用費和土地開發費的計收標準，依照中國有關規定辦理。
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的土地使用年限，與經批準的該外資企業的經營期限相同。
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除依照本章規定取得土地使用權外，還可以依照中國其他法規的規定取得土地使用權。
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自行製定和執行生產經營計劃，該生產經營計劃應當報其所在地行業主管部門備案。
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有權自行決定購買本企業自用的機器設備、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").
外資企業在中購買買物資，在同等條件下，享受與中國企業同等的待遇。
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在中國市場銷售其產品，應當依照經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.
外資企業超過批準的銷售比例在中國市場銷售其產品，須經審批機關批準。
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有權自行出口本企業生產的產品，也可以委托中國的外貿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.
外資企業有權依照批準的銷售比例自行在中國銷售本企業生產的產品，也可以委托中國的商業機構代銷。
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(di)四(si)十(shi)七(qi)條(tiao)外(wai)國(guo)投(tou)資(zi)者(zhe)作(zuo)為(wei)出(chu)資(zi)的(de)機(ji)器(qi)設(she)備(bei)，依(yi)照(zhao)中(zhong)國(guo)規(gui)定(ding)需(xu)要(yao)領(ling)取(qu)進(jin)口(kou)許(xu)可(ke)證(zheng)的(de)，外(wai)資(zi)企(qi)業(ye)憑(ping)批(pi)準(zhun)的(de)該(gai)企(qi)業(ye)進(jin)口(kou)設(she)備(bei)和(he)物(wu)資(zi)清(qing)單(dan)直(zhi)接(jie)或(huo)者(zhe)委(wei)托(tuo)代(dai)理(li)機(ji)構(gou)向(xiang)發(fa)證(zheng)機(ji)關(guan)申(shen)領(ling)進(jin)口(kou)許(xu)可(ke)證(zheng)。
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(wai)資(zi)企(qi)業(ye)在(zai)批(pi)準(zhun)的(de)範(fan)圍(wei)內(nei)，進(jin)口(kou)本(ben)企(qi)業(ye)自(zi)用(yong)並(bing)為(wei)生(sheng)產(chan)所(suo)需(xu)的(de)物(wu)資(zi)，依(yi)照(zhao)中(zhong)國(guo)規(gui)定(ding)需(xu)要(yao)領(ling)取(qu)進(jin)口(kou)許(xu)可(ke)證(zheng)的(de)，應(ying)當(dang)編(bian)製(zhi)年(nian)度(du)進(jin)口(kou)計(ji)劃(hua)，每(mei)半(ban)年(nian)向(xiang)發(fa)證(zheng)機(ji)關(guan)申(shen)領(ling)一(yi)次(ci)。
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.
外資企業出口產品，依照中國規定需要領取出口許可證的，應當編製年度出口計劃，每半年向發證機關申領一次。
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(di)四(si)十(shi)八(ba)條(tiao)外(wai)資(zi)企(qi)業(ye)進(jin)口(kou)的(de)物(wu)資(zi)以(yi)及(ji)技(ji)術(shu)勞(lao)務(wu)的(de)價(jia)格(ge)不(bu)得(de)高(gao)於(yu)當(dang)時(shi)的(de)國(guo)際(ji)市(shi)場(chang)同(tong)類(lei)物(wu)資(zi)以(yi)及(ji)技(ji)術(shu)勞(lao)務(wu)的(de)正(zheng)常(chang)價(jia)格(ge)。外(wai)資(zi)企(qi)業(ye)的(de)出(chu)口(kou)產(chan)品(pin)價(jia)格(ge)，由(you)外(wai)資(zi)企(qi)業(ye)參(can)照(zhao)當(dang)時(shi)的(de)國(guo)際(ji)市(shi)場(chang)價(jia)格(ge)自(zi)行(xing)確(que)定(ding)，但(dan)不(bu)得(de)低(di)於(yu)合(he)理(li)的(de)出(chu)口(kou)價(jia)格(ge)。用(yong)高(gao)價(jia)進(jin)口(kou)、低出口等方式逃避稅收的；稅務機關有權根據稅法規定，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.
外資企業依照批準的銷售比例在中國市場銷售產品的價格，應當執行中國有關價格管理的規定。
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，並接受其監督。
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應當依照《中華人民共和國統計法》及中國利用外資統計製度的規定，提供統計資料，報送統計報表。
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
第五十條外資企業應當依照中國法律、法規的規定，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的職工應當依照中國法律、法規的規定，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 外資企業進口下列物資，依照中國稅法的有關規定減稅、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、建設用建築材料以及安裝、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）外資企業以投資總額內的資金進口本企業生產所需的自用機器設備、零部件、生產用交通運輸工具以及生產管理設備；
(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）外資企業為生產出口產品而進口的原材料、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，經批準在中國境內轉賣或者轉用於生產在中國境內銷售的產品，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生產的出口產品，除中國限製出口的以外，依照中國稅法免征關稅和工商統一稅。
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.
第八章外彙管理
Chapter VIII Control of Foreign Exchange
第五十四條外資企業的外彙事宜，應當依照中國有關外彙管理的法規辦理。
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憑工商行政管理機關發給的營業執照執照在中國境內可以經營外彙業務的銀行開立帳戶，由開戶銀行監督收付。
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.
外資企業的外彙收入，應當存入其開戶銀行的外彙帳戶；外彙支出，應當從其外彙帳戶中支付。
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應當自行解決外彙收支平衡。
Article 56 A foreign-capital enterprise shall achieve by itself the balance of revenues and expenditures in foreign exchange.
外資企業無法自行解決外彙收支平衡的，外國投資者應當在設立外資企業申請書中載明並提出如何解決的具體方案；審批機關商有關部門後作出答複。
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.
設立外資企業申請書中載明自行解決外彙收支平衡的，任何政府部門不負責解決其外彙收支平衡問題。
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.
外資企業生產的產品為中國急需並且可以替代進口，經批準在中國銷售的，經中國外彙管理機關批準後，可以收取外彙。
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.
diwushiqitiaowaiziqiyeyinshengchanhejingyingxuyaozaizhongguojingwaideyinxingkailiwaihuizhanghu，xujingzhongguowaihuiguanlijiguanpizhun，bingyizhaozhongguowaihuiguanlijiguandeguidingdingqibaogaowaihuishoufuqingkuanghetigongyinxingduizhangdan。
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中的外籍職工和港澳台職工的工資和其他正當的外彙收益，依照中國稅法納稅後，可以自由彙出。
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應當依照中國法律、法規和財政機關的規定，建立財務會計製度並報其所在地財政、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.
第六十條外資企業的會計年度自公曆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(di)六(liu)十(shi)一(yi)條(tiao)外(wai)資(zi)企(qi)業(ye)依(yi)照(zhao)中(zhong)國(guo)稅(shui)法(fa)規(gui)定(ding)繳(jiao)納(na)所(suo)得(de)稅(shui)後(hou)的(de)利(li)潤(run)，應(ying)當(dang)提(ti)取(qu)儲(chu)備(bei)基(ji)金(jin)和(he)職(zhi)工(gong)獎(jiang)勵(li)及(ji)福(fu)利(li)基(ji)金(jin)。儲(chu)備(bei)基(ji)金(jin)的(de)提(ti)取(qu)比(bi)例(li)不(bu)得(de)低(di)於(yu)稅(shui)後(hou)利(li)潤(run)的(de)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並分配。
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的自製會計憑證、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應當獨立核算。
Article 63 Business accounting of a foreign-capital enterprise shall be conducted independently.
外資企業的年度會計報表和清算會計報表，應當依照中國財政、稅務機關的規定編製。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wai資zi企qi業ye的de年nian度du會hui計ji報bao表biao和he清qing算suan會hui計ji報bao表biao，應ying當dang聘pin請qing中zhong國guo的de注zhu冊ce會hui計ji師shi進jin行xing驗yan證zheng並bing出chu具ju報bao告gao。第di二er款kuan和he第di三san款kuan規gui定ding的de外wai資zi企qi業ye的de年nian度du會hui計ji報bao表biao和he清qing算suan會hui計ji報bao表biao，連lian同tong中zhong國guo的de注zhu冊ce會hui計ji師shi出chu具ju的de報bao告gao，應ying當dang在zai規gui定ding的de時shi間jian內nei服fu報bao送song財cai政zheng、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應當向財政、稅務機關報送年度資產負債表和損益表，並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應當在企業所在地設置會計帳簿，並接受財政、稅務機關的監督。
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或者吊銷營業執照。
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在中國境內雇用職工，企業和職式雙方應當依照中國的法律、法規簽訂勞動合同。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.
外資企業不得雇用童工。
Foreign-capital enterprises may not hire child labourers.
第六十八條外資企業應當負責職工的業務、技術培訓，建立考核製度，使職工在生產、管理技能方麵能夠適應企業的生產與發展需要。
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的職工有權依照《中華人民共和國工會法》的規定，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.
第七十條外資企業工會是職工利益的代表，有權代表職工同本企業簽訂勞動合同，並監督勞動合同的執行。
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工會的基本任務是：依照中國法律、法規的規定維護職工的合法權益，協助企業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，努力完成企業的各項經濟任務。
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.
外資企業研究決定有關職工獎懲、工資製度、生活福利、勞動保護和保險問題時，工會代表有權列席會議。外資企業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, representati, ves 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應當積極支持本企業工會的工作，依照《中華人民共和國工會法》的規定，為工會組織提供必要的房屋和設備，用於辦公、會議、舉辦職工集體福利、文化、體育事業。外資企業每月按照企業職工實發工資總額的２％撥交工會經費，由本企業工會依照中華全國總工會製定的有關工會經費管理辦法使用。
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的經營期限，根據不同行業和企業的具體情況，由外國投資者在設立外資企業的申請書中擬訂，經審批機關批準。
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的經營期限，從其營業執照簽發之日起計算。
Article 74 The term of operations of a foreign-capital enterprise shall be calculated form the day when the business license is issued.
外(wai)資(zi)企(qi)業(ye)經(jing)營(ying)期(qi)滿(man)需(xu)要(yao)延(yan)長(chang)經(jing)營(ying)期(qi)限(xian)的(de)，應(ying)當(dang)在(zai)距(ju)經(jing)營(ying)期(qi)滿(man)一(yi)百(bai)八(ba)十(shi)天(tian)前(qian)向(xiang)審(shen)批(pi)機(ji)關(guan)報(bao)送(song)延(yan)長(chang)經(jing)營(ying)期(qi)限(xian)的(de)申(shen)請(qing)書(shu)。審(shen)批(pi)機(ji)關(guan)應(ying)當(dang)在(zai)收(shou)到(dao)申(shen)請(qing)書(shu)之(zhi)日(ri)起(qi)三(san)十(shi)天(tian)內(nei)決(jue)定(ding)批(pi)準(zhun)或(huo)者(zhe)不(bu)批(pi)準(zhun)。
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.
外資企業經批準延長經營期限的，應當自收到批準延長期限文件之日起三十天內，向工商行政管理機關辦理變更登記手續。
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）經營期限屆滿；
(1) The term of operations expires;
（二）經營不善，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、戰爭等不楞抗力而遭受嚴重損失，無法繼續經營；
(3) Business cannot be carried on because of heavy losses as a result of natural disasers, wars or other force majeure;
（四）破產；
(4) Bankrupcy;
（五）違反中國法律、法規、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）外資企業章程規定的其他解散事由已經出現。
(6) Other causes for dissolution, as stipulated in the enterprise's articles of association, have occurred.
外資企業如存在前款第（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依照第七十五條第（一）（二）（三）、（六）項xiang的de規gui定ding終zhong止zhi的de，應ying當dang在zai終zhong止zhi之zhi日ri起qi十shi五wu天tian內nei對dui公gong告gao並bing通tong知zhi債zhai權quan人ren，並bing在zai終zhong止zhi公gong告gao發fa出chu之zhi日ri起qi十shi五wu天tian內nei，提ti出chu清qing算suan程cheng序xu，原yuan則ze和he清qing算suan委wei員yuan會hui人ren選xuan，報bao審shen批pi機ji關guan審shen核he後hou進jin行xing清qing算suan。
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的法定代表人，債權人代表以及有關主管機關的代表組成，並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現存財產中優先支付。
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：
Article 78 The liquidation committee shall execute the following functions and powers:
（一）召集債權人會議；
(1) To convene a meeting of creditors;
（二）接管並清理企業財產，編製資產負債表和財產目錄；
(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）提出財產作價和計算依據；
(3) To propose a basis for the valuation and computation of the property of the enterprise in question;
（四）製定清算方案；
(4) To work out a liquidation plan;
（五）收回債權和清償債務；
(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）分配剩餘財產；
(7) To distributs the remaining property;
（八）代表外資企業起訴和應拆。
(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在清算結束之前，外國投得不得將該企業的資金彙出或者攜出中國境外，不得自行處理企業的財產。
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.
外資企業清算結束，其資產淨額和剩餘財產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.
第八十條外交企業清算結束，應當向江商行政管理機關辦理注銷登記手續，繳銷營業執照。
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清算財產時，在同等條件下，中國的企業或者其他經濟組織有優先購買權。
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依照第七十五條第（四）項的規定終止的，參照中國有關法律、法規進行清算。
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的各項保險，應當向中國境內的保險公司投保。
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與中國的其他企業或者經濟組織簽訂經濟合，適用《中華人民共和國經濟合同法》。
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.
外資企業與外國的公司、企業或者個人簽訂經濟合同，適用《中華人民共和國涉外經濟合同法》。
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、台灣地區的公司、企業和其他經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，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中的外籍職工和港澳台職工可帶進合理自用的交通工具和生產物品，並依照中國規定辦理進口手續。
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濟貿易部負責解釋。
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布之日起施行。
Article 88 These Rules shall go into effect as of the date of promulgation.
