Detailed Rules for the Implementation of the Law of the People's Republic of China on the Protection of Investments of Taiwan Compatriots | | 中华人民共和国台湾同胞投资保护法实施细则 |
| (Promulgated by the Order No. 274 of the State Council of the People's Republic of China on December 5, 1999, and revised according to the Decision of the State Council to Amend and Repeal Certain Administrative Regulations on November 29, 2020) | | (1999年12月5日中华人民共和国国务院令第274号发布 根据2020年11月29日《国务院关于修改和废止部分行政法规的决定》修订) |
| Article 1 These Implementing Rules are formulated in order to implement the Law of the People's Republic of China on the Protection of Investments of Taiwan Compatriots , protect and encourage investments of Taiwan compatriots and promote the economic development on both sides of the Straits. | | 第一条 为了保护和鼓励台湾同胞投资，促进海峡两岸的经济发展，实施《中华人民共和国台湾同胞投资保护法》，制定本实施细则。 |
| Article 2 Investments of Taiwan compatriots as referred to in these Implementing Rules mean investments made by companies, enterprises, other economic organizations or individuals from the region of Taiwan as investors in other provinces, autonomous regions or municipalities directly under the Central Government (hereinafter referred to as the Mainland). | | 第二条 本实施细则所称台湾同胞投资是指台湾地区的公司、企业、其他经济组织或者个人作为投资者在其他省、自治区和直辖市(以下简称大陆)的投资。 |
| Article 3 The State protects the investments of Taiwan compatriots in accordance with the law. | | 第三条 国家依法保护台湾同胞投资。 |
| Investments made by Taiwan compatriots, their profits from investments, as well as their other lawful rights and interests shall be protected by State laws, and no organs, units or individuals may encroach on or damage them. | | 台湾同胞投资者的投资、投资收益和其他合法权益受国家法律保护，任何机关、单位或者个人不得侵占、损害。 |
| Article 4 The State encourages the investments of Taiwan compatriots in accordance with the law. | | 第四条 国家依法鼓励台湾同胞投资。 |
| Investments of Taiwan compatriots shall enjoy preferential treatment according to the provisions of relevant laws, administrative regulations of the State and these Implementing Rules. | | 台湾同胞投资依照国家有关法律、行政法规和本实施细则的规定，享受优惠待遇。 |
| Article 5 Investments of Taiwan compatriots shall be governed by the Law of the People's Republic of China on the Protection of Investments of Taiwan Compatriots and these Implementing Rules; in case of whatever is not stipulated in the Law of the People's Republic of China on the Protection of Investments of Taiwan Compatriots and these Implementing Rules, reference shall be made to relevant foreign-related economic laws and administrative regulations of the State. | | 第五条 台湾同胞投资适用《中华人民共和国台湾同胞投资保护法》和本实施细则；《中华人民共和国台湾同胞投资保护法》和本实施细则未规定的，比照适用国家有关涉外经济法律、行政法规。 |
| Article 6 Investments of Taiwan compatriots shall fit in with the plan of the State for national economy and social development, be in conformity with the State's industrial policies and guidelines for investments and be governed with reference to the provisions of the State on guiding the direction of foreign investments. | | 第六条 台湾同胞投资，应当与国家国民经济和社会发展规划相适应，符合国家产业政策和投资导向的要求，比照适用国家关于指导外商投资方向的规定。 |
| Article 7 Investors who are Taiwan compatriots may use freely convertible currencies, machinery and equipment or other physical goods, industrial property rights and non-patent technologies as investments. | | 第七条 台湾同胞投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、非专利技术等作为投资。 |
| Investors who are Taiwan compatriots may use their profits from investments for re-investment. | | 台湾同胞投资者可以用投资获得的收益进行再投资。 |
| Article 8 Investments of Taiwan compatriots may take any of the following forms according to law: | | 第八条 台湾同胞投资，可以依法采用下列投资形式： |
| (1) to form an enterprise wholly or partially invested by a Taiwan compatriot (hereinafter referred to as the ‘enterprise invested by a Taiwan compatriot '); | | (一)举办全部或者部分由台湾同胞投资者投资的企业（以下简称台湾同胞投资企业）； |
| (2) to cooperate in exploration and exploitation of natural resources; | | (二)合作勘探开发自然资源； |
| (3) to carry out compensation trade, processing and assembling, or cooperative production; | | (三)开展补偿贸易、加工装配、合作生产； |
| (4) to purchase shares or bonds of enterprises; | | (四)购买企业的股票、债券； |
| (5) to purchase real estate; | | (五)购置房产； |
| (6) to obtain a land use right for development operations; | | (六)取得土地使用权，开发经营； |
| (7) to purchase small-sized State-owned enterprises, or collectively-owned enterprises, or private enterprises; or | | (七)购买国有小型企业或者集体企业、私营企业； |
| (8) other forms of investment permitted by laws and administrative regulations. | | (八)法律、行政法规允许的其他投资形式。 |
Article 9 Investors who are Taiwan compatriots making investments, if examination and approval are required, shall undergo formalities for examination and approval according to the procedures stipulated by relevant laws and administrative regulations of the State.
．．．．．． | | 第九条 台湾同胞投资者进行投资，需要审批的，依照国家有关法律、行政法规规定的程序办理审批手续。
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