Law of the Peoples Republic of China on Foreign-capital Enterprises

文章摘要 本文整理《中华人民共和国外资企业法》核心法律要点,涵盖外资企业定义、设立条件、审批登记程序、经营自主权、劳动用工、工会组织、财务监督、外汇管理及利润汇出等制度。法律明确保护外国投资者合法权益,原则上不实行国有化或征收,特殊情况下可依法征收并给予适当补偿。外资企业须遵守中国法律,不得损害社会公共利益,并应在核准期限内完成投资。文章对理解外资准入、企业合规运营及投资者权益保障具有重要实务参考价值,尤其有助于把握外资企业在华设立与终止清算的法定流程。

(Adopted at the Fourth Session of the Sixth National People's Congress on April 12, 1986
 Amended according to the Decision on Revision of the Law of the People's Republic of China on Foreign-Capital Enterprises adopted at the 18th Meeting of the Standing Committee of the Ninth National People's Congress on October 31, 2000)


 Article 1 With a view to expanding economic cooperation and technological exchange with foreign countries and promoting the development of China's national economy, the People's Republic of China permits foreign enterprises, other foreign economic organizations and individuals (hereinafter collectively referred to as "foreign investors") to set up enterprises with foreign capital in China and protects the lawful rights and interests of such enterprises.


 Article 2 As mentioned in this Law, "enterprises with foreign capital" refers to those enterprises established in China by foreign investors, exclusively with their own capital, in accordance with relevant Chinese laws. The term does not include branches set up in China by foreign enterprises and other foreign economic organizations.


 Article 3 Enterprises with foreign capital shall be established in such a manner as to help the development of China's national economy. The State may encourage the establishment of foreign-capital enterprises that are export-oriented or technologically advanced.


Regulations shall be formulated by the State Council regarding the lines of business which the State forbids enterprises with foreign capital to engage in or on which it places certain restrictions.


 Article 4 The investments of a foreign investor in China, the profits it earns and its other lawful rights and interests are protected by Chinese law.


Enterprises with foreign capital shall abide by Chinese laws and regulations and may not engage in any activities detrimental to China's public interests.


 Article 5 The State does not nationalize or requisition any enterprise with foreign capital. However, under special circumstances when public interests require, enterprises with foreign capital may be requisitioned through legal procedures and appropriate compensation shall be made.


 Article 6 The application to establish an enterprise with foreign capital shall be submitted for examination and approval to the department under the State Council which is in charge of foreign economic relations and trade, or to an institution authorized by the State Council. The authorities in charge of examination and approval shall, within 90 days from the date they receives such application, decide whether or not to grant approval.


 Article 7 When the application for the establishment of an enterprise with foreign capital is approved, the foreign investor shall, within 30 days from the date of receiving the certificate of approval, apply to the administrative department for industry and commerce for registration in order to obtain a business licence. The date of issue of the business licence of foreign-capital enterprise shall be the date of its establishment,


 Article 8 An enterprise with foreign capital which meets the conditions for being considered a legal person under Chinese law shall acquire the status of a Chinese legal person in accordance with law.


 Article 9 An enterprise with foreign capital shall make investments in China within the period approved by the authorities in charge of examination and approval. If it fails to do so, the administrative departments for industry and commerce shall have the power to cancel its business licence.


The administrative department for industry and commerce shall inspect and supervise the investment situation of an enterprise with foreign capital.


 Article 10 In the event of separation, merger or other major change, an enterprise with foreign capital shall report the matter to and seek approval from the authorities in charge of examination and approval, and register the change with the administrative department for industry and commerce.


 Article 11 Enterprises with foreign capital shall conduct their operation and management in accordance with the approved articles of association and shall be free from any interference.


 Article 12 When employing Chinese workers and staff, an enterprise with foreign capital shall conclude contracts with them according to law, in which matters concerning employment, dismissal, remuneration, welfare benefits, occupational protection and labour insurance shall be clearly prescribed.


 Article 13 Workers and staff of enterprises with foreign capital may organize trade unions in accordance with law, in order to conduct trade union activities and protect their lawful rights and interests.


The said enterprises shall provide the necessary conditions for the activities of the trade unions in their respective enterprises.


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


If an enterprise with foreign capital refuses to maintain account books in China, the financial and tax authorities may impose a fine on it, and the administrative department for industry and commerce may order it to suspend operation or may revoke its business licence.


 Article 15 A foreign-capital enterprise may, in adherence to the principles of fairness and rationality, purchase on both the Chinese and the world market the raw and semi-processed materials, fuels and other materials it needs within the approved scope of operation.


 Article 16 Enterprises with foreign capital shall apply to insurance companies in China for such kinds of insurance coverage as are needed.


 Article 17 Enterprises with foreign capital shall pay taxes in accordance with relevant State regulations for tax payment, and may enjoy preferential treatment for reduction of or exemption from taxes.


An enterprise with foreign capital that reinvests its profits in China after paying the income tax may, in accordance with relevant State regulations, apply for refund of a part of the income tax already paid on the reinvested amount.


 Article 18 An enterprise with foreign capital shall handle its foreign exchange transactions in accordance with the State regulations on foreign exchange control.


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


 Article 19 The foreign investor may remit abroad the profits that are lawfully earned from an enterprise with its investment, as well as other lawful earnings and any funds remaining after the enterprise is liquidated.


Wages, salaries and other legitimate income earned by foreign employees in an enterprise with foreign capital may be remitted abroad after the payment of individual income tax in accordance with law.


 Article 20 With respect to the period of operation of an enterprise with foreign capital, the foreign investor shall report to and secure approval from the authorities in charge of examination and approval. For an extension of the period of operation, an application shall be submitted to the said authorities 180 days before the expiration of the period. The authorities in charge of examination and approval shall, within 30 days from the date of receiving such application, decide whether or not to grant the extension.


 Article 21 When terminating its operation, an enterprise with foreign capital shall promptly issue a public notice and proceed with liquidation in accordance with legal procedure.


Pending the completion of liquidation, a foreign investor may not dispose of the assets of the enterprise except for the purpose of liquidation.


 Article 22 At the termination of operation, the enterprise with foreign capital shall cancel its registration with the administrative department for industry and commerce and hand in its business licence for cancellation.


 Article 23 The department under the State Council which is in charge of foreign economic relations and trade shall, in accordance with this Law, formulate rules for its implementation, which shall go into effect after being submitted to and approved by the State Council.


 Article 24 This Law shall go into effect as of the date of its promulgation.

杨春宝一级律师简介

杨春宝一级律师,大成上海高级合伙人、资本市场部主任、国资基金研究中心主任,大成中国区私募基金专业带头人、科技与文化法律研究中心联合牵头人。执业30余年,长期从事私募基金、投融资、并购重组法律服务,尤其对对赌研究颇深且具有非常丰富的实战经验,并专注于金融机构股权投资业务。2004年起多次入选The Legal 500"私募基金"和"公司与商业"等境内外各类律师榜单,代理的中国法院首例适用外国法律审理外国公司的董事损害小股东权益纠纷案入选上海高院发布的《上海法院域外法查明典型案例》和威科先行"要案头条"。入选上海涉外法律人才库、上海市司法局鼎新法治人才库、上海国有企业改制法律顾问团,具有上市公司独立董事任职资格,系多家知名高校的兼职教授或兼职研究生导师及上海市商务委跨国经营人才培训班讲师。出版《私募股权投资基金风险防控操作实务》等16本投融资法律专著。了解更多

常见法律问题

外资企业的法律定义是什么?

一、法律概念与规则解释:外资企业特指外国企业、其他经济组织或个人依照中国法律,在中国境内以全部自有资本投资设立的企业。其法律特征在于资本全部来源于外国投资者,且企业本身具有中国法律主体资格,依法可取得中国法人地位。该概念不包括外国企业在中国境内设立的分支机构,分支机构不具有独立法人资格,法律地位与外资企业存在根本区别。二、案件事实与实务场景引用:依据本文规定,外资企业的设立宗旨在于扩大对外经济合作与技术交流,促进中国国民经济发展。法律鼓励设立产品出口型或技术先进型的外资企业,同时授权国务院对禁止或限制外资进入的行业作出专项规定。实践中,外国投资者若仅设立代表处或分公司,则不属于外资企业范畴,无法享受外资企业法项下的投资保护与税收优惠。三、实务指引与风险提示:外国投资者在决定投资模式时,应首先明确拟设实体属于外资企业还是分支机构,两种形态在法人资格、责任承担、审批程序及税收待遇上差异显著。设立外资企业需经过商务主管部门审批并办理工商登记,领取营业执照之日即为企业成立之日。建议投资者根据业务性质、经营期限与风险隔离需求,审慎选择企业形式,并确保经营范围符合国家产业政策导向。

外资企业的投资保护措施有哪些?

一、法律概念与规则解释:外资企业法确立了对外国投资的保护框架,核心内容包括外国投资者的投资、利润及其他合法权益受中国法律保护,国家原则上不对外资企业实行国有化或征收。仅在特殊情况下,出于社会公共利益需要,方可依照法定程序实施征收,并给予适当补偿。这种保护属于国际投资法中的绝对保护标准,旨在增强外国投资者的信心。二、案件事实与实务场景引用:本文明确规定,外资企业须遵守中国法律法规,不得从事损害中国公共利益的活动。同时,国家鼓励出口型和技术先进型外资企业,并为此类企业提供政策支持。法律还允许外国投资者将其合法利润、其他合法收益及清算后剩余资金汇往境外,外籍职工的工资和其他正当收入在依法缴纳个人所得税后也可汇出。这些条款共同构成外资权益保障的制度基础。三、实务指引与风险提示:投资者应认识到,法律保护并非无条件的绝对豁免,企业须合规经营,否则可能面临罚款、停业或吊销营业执照等处罚。在征收补偿方面,补偿标准与程序需依据当时有效的法律规定执行,建议投资者关注相关配套法规和政策动态。为充分保障权益,外资企业应建立健全内部合规制度,妥善保存财务账册和经营记录,并在发生征收或其他争议时,及时通过行政复议或司法途径寻求救济。

外资企业终止经营时应如何清算?

一、法律概念与规则解释:外资企业终止经营时,必须依照法定程序进行清算。清算制度的核心在于了结企业债权债务、分配剩余财产,并保障债权人及相关利益方的合法权益。法律明确要求,在清算完成之前,外国投资者不得处分企业资产,但为清算目的而进行的必要处置除外。清算结束后,企业须办理工商注销登记,交回营业执照,从而终止法人资格。二、案件事实与实务场景引用:本文规定,外资企业终止时应及时发布公告并进行清算,同时须向原审批机关报告并办理变更或注销登记。对于经营期限届满前申请延长的,应提前一百八十天提出申请,审批机关在三十天内作出决定。若企业未按期投入资本,工商部门有权吊销执照。这些规则体现了对外资企业全生命周期监管的要求,清算环节的合规性直接影响投资者最终能否顺利汇出剩余资金。三、实务指引与风险提示:外资企业终止清算时,建议投资者应聘请专业清算团队,依法成立清算组,全面清理资产与负债,编制资产负债表和财产清单,并妥善处理员工安置和社会保险事宜。清算期间应严格限制资产处置行为,避免因违规处分资产而承担法律责任。清算完成后,务必及时办理税务注销和工商注销手续,确保企业主体资格合法消灭。若存在未了债务或税务争议,应优先解决,以防范股东或投资者的后续法律风险。

以上内容仅供参考,不构成法律意见。如需专业法律服务,请联系杨春宝一级律师:chambers.yang@dentons.cn

  • 本站声明:本站所载之法律论文、法律评论、案例、法律咨询等,除非另有注明,著作权人均为站长杨春宝高级律师本人。欢迎其他网站链接,但是,未经书面许可,不得擅自摘编、转载。引用及经许可转载时均应注明作者和出处"法律桥",并链接本站。本站网址:https://lawyerbridge.com/。
  •  
  •         本站所有内容(包括法律咨询、法律法规)仅供参考,不构成法律意见,本站不对资料的完整性和时效性负责。您在处理具体法律事务时,请洽询有资质的律师。本站将努力为广大网友提供更好的服务,但不对本站提供的任何免费服务作出正式的承诺。本站所载投稿文章,其言论不代表本站观点,如需使用,请与原作者联系,版权归原作者所有。

发表回复