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| Decree of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No.274) | |
（第２７４号） |
The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Protection of Investments of Taiwan Compatriots are hereby promulgated and shall come into force as of the date of promulgation. | |
现发布《中华人民共和国台湾同胞投资保护法实施细则》，自发布之日起施行。 |
Prime Minister: Zhu Rongji | |
总理 朱镕基 |
December 7, 1999 | |
１９９９年１２月７日 |
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 |
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| 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。 |
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| 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。 |
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| 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。 |
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| 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。 |
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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 | | 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。 |
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| 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。 |
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| 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。 |
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| 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： |
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| (1) to establish equity or contractual joint ventures, or enterprises with the capital wholly invested by Taiwan compatriots (hereinafter referred to as enterprises with investment by Taiwan compatriots); | | （一）举办合资经营企业、合作经营企业或者全部资本由台湾同胞投资者投资的企业（以下统称台湾同胞投资企业）； |
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| (2) to cooperate in exploration and exploitation of natural resources; | | （二）合作勘探开发自然资源； |
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| (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； |
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| (4) to purchase shares or bonds of enterprises; | | （四）购买企业的股票、债券； |
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| (5) to purchase real estate; | | （五）购置房产； |
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| (6) to obtain a land use right for development operations; | | （六）取得土地使用权，开发经营； |
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| (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； |
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| (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。 |
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| 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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Article 10 For establishment of an enterprise with investment by a Taiwan compatriot, an application shall be filed to the Ministry of Foreign Trade and Economic Cooperation or a department authorized by the State Council and the local people's government. The examining and approving agencies shall decide on whether or not to grant approval within 45 days of the date of receiving complete application documents.
．．．．．． | | 第十条 设立台湾同胞投资企业，应当向对外贸易经济合作部或者国务院授权的部门和地方人民政府提出申请，接到申请的审批机关应当自接到全部申请文件之日起４５日内决定批准或者不批准。
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