| DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON WHOLLY FOREIGN-OWNED ENTERPRISES IN CHINA | | 中华人民共和国外资企业法实施细则 |
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| CONTENTS | | 目 录 |
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| CHAPTER I GENERAL PROVISIONS | | 第一章 总则 |
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| CHAPTER II ESTABLISHMENT PROCEDURES | | 第二章 设立程序 |
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| CHAPTER III FORM OF ORGANIZATION AND REGISTERED CAPITAL | | 第三章 组织形式与注册资本 |
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| CHAPTER IV WAYS AND TIME LIMIT FOR CONTRIBUTING INVESTMENT | | 第四章 出资方式与期限 |
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| CHAPTER V USE OF LAND AND ITS FEE | | 第五章 用地及其费用 |
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| CHAPTER VI PURCHASE AND SALE | | 第六章 购买与销售 |
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| CHAPTER VII TAXATION | | 第七章 税务 |
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| CHAPTER VIII FOREIGN EXCHANGE CONTROL | | 第八章 外汇管理 |
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| CHAPTER IX FINANCIAL AFFAIRS AND ACCOUNTING | | 第九章 财务与会计 |
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| CHAPTER X STAFF AND WORKERS | | 第十章 职工 |
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CHAPTER XI TRADE UNION | | 第十一章 工会 |
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| CHAPTER XII DURATION, TERMINATION AND LIQUIDATION | | 第十二章 期限、终止与清算 |
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| CHAPTER XIII SUPPLEMENTARY PROVISIONS | | 第十三章 附则 |
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| CHAPTER I GENERAL PROVISIONS | | 第一章 总则 |
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| Article 1. The Detailed Rules are formulated in accordance with the provisions of Article 23 of the Law of the People's Republic of China on Wholly Foreign-Owned Enterprises in China (hereinafter referred to as wholly foreign-owned enterprises). | | 第一条 根据《中华人民共和国外资企业法》第二十三条的规定，制定本实施细则。 |
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| Article 2. The wholly foreign-owned enterprises are subject to the jurisdiction and protection of Chinese laws. | | 第二条 外资企业受中国法律的管辖和保护。 |
The business activities conducted by a wholly foreign-owned enterprise within the territory of China must observe the Chinese laws and regulations without injury to the public interests of China. | |
外资企业在中国境内从事经营活动，必须遵守中国的法律、法规，不得损害中国的社会公共利益。 |
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| Article 3. A wholly foreign-owned enterprise to be established must be beneficial to the development of the Chinese national economy, be able to gain remarkable economic results and meet at least one of the following requirements: | | 第三条 设立外资企业，必须有利于中国国民经济的发展，能够取得显著的经济效益，并应当至少符合下列一项条件： |
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| (1) Adopting advanced technology and equipment which can help develop new products, save energy and raw materials, upgrade existing products and substitute importation; | | （一）采用先进技术和设备，从事新产品开发，节约能源和原材料，实现产品升级换代，可以替代进口的； |
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| (2) The annual output value of the export products accounts for 50% or more of the total output value of all products of the year with a balance or surplus in the foreign exchange revenues and expenditures. | | （二）年出口产品的产值达到当年全部产品产值50％以上，实现外汇收支平衡或者有余的。 |
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| Article 4. The establishment of a wholly foreign-owned enterprise is prohibited in the following lines of business: | | 第四条 下列行业，禁止设立外资企业： |
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| (1) News, publication, broadcast, television, film; | | （一）新闻、出版、广播、电视、电影； |
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| (2) Domestic commerce, foreign trade, insurance; | | （二）国内商业、对外贸易、保险； |
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| (3) Posts and telecommunications; | | （三）邮电通信； |
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| (4) Any others prohibited by the provisions of the Chinese government. | | （四）中国政府规定禁止设立外资企业的其他行业。 |
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| Article 5. The establishment of a wholly foreign-owned enterprise is restricted in the following lines of business: | | 第五条 下列行业，限制设立外资企业： |
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| (1) Public utilities; | | （一）公用事业； |
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| (2) Communications and transportation; | | （二）交通运输； |
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| (3) Real estate; | | （三）房地产； |
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| (4) Trust investment; | | （四）信托投资； |
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| (5) Lease. | | （五）租赁。 |
An application for establishing a wholly foreign-owned enterprise in the lines of business described in the preceding paragraph is subject to approval by the Ministry of foreign Economic Relations and Trade of the People's Republic of China (hereinafter referred to as Ministry of Foreign Economic Relations and Trade), unless otherwise stipulated in the Chinese laws and regulations. | |
申请在前款规定的行业中设立外资企业，除中国法律、法规另有规定外，须经中华人民共和国对外经济贸易部（以下简称对外经济贸易部）批准。 |
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| Article 6. An application for establishing a wholly foreign-owned enterprise shall not be approved if the enterprise involves any of the following circumstances: | | 第六条 申请设立外资企业，有下列情况之一的，不予批准： |
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| (1) Detriment to China's sovereignty or public interest; | | （一）有损中国主权或者社会公共利益的； |
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| (2) Endangerment to the security of China; | | （二）危及中国国家安全的； |
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| (3) Violation of Chinese laws and regulations; | | （三）违反中国法律、法规的； |
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| (4) Nonconformity with the requirements of the development of China's national economy; | | （四）不符合中国国民经济发展要求的； |
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| (5) Possibility of environmental pollution. | | （五）可能造成环境污染的。 |
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| Article 7. A wholly foreign-owned enterprise, within the approved scope of operation, is entitled to do business independently without interference whatever. | | 第七条 外资企业在批准的经营范围内，自主经营管理，不受干涉。 |
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| CHAPTER II ESTABLISHMENT PROCEDURES | | 第二章 设立程序 |
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| Article 8. After the examination and approval of applications for the establishment of wholly foreign-owned enterprises by the Ministry of Foreign Economic Relations and Trade, certificates of approval shall be granted by the Ministry. | | 第八条 设立外资企业的申请，由对外经济贸易部审查批准后，发给批准证书。 |
The State Council may authorize the people's governments in provinces, autonomous regions, municipalities directly under the central government, special cities with independent plan and special economic zones to examine and approve the applications for establishing wholly foreign-owned enterprises under the following situations and certificates of approval are granted by such people's governments after the approval. | |
设立外资企业的申请属于下列情形的，国务院授权省、自治区、直辖市和计划单列市、经济特区人民政府审查批准后，发给批准证书： |
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| (1) The total amount of investment is within the authorization for approval as set by the State Council; | | （一）投资总额在国务院规定的投资审批权限以内的； |
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| (2) No allocations of raw materials by the State are required and the national overall balance of energy resources, transportation and quotas for export are not affected. | | （二）不需要国家调拨原材料，不影响能源、交通运输、外贸出口配额等全国综合平衡的。 |
The approval of the establishment of a wholly foreign owned enterprise by the people's government in a province, autonomous region, municipality directly under the central government, special city with independent plan and special economic zone within the authorization for approval set by the State Council shall be filed with the Ministry of Foreign Economic Relations and Trade within 15 days of approval. (The Ministry of Foreign Economic Relations and Trade and the people's governments in the provinces, autonomous regions, municipalities directly under the central government, special cities with independent plans and special economic zones shall be hereinafter referred to as "the examination and approval authority"). | |
省、自治区、直辖市和计划单列市、经济特区人民政府在国务院授权范围内批准设立外资企业，应当在批准后十五天内报对外经济贸易部备案（对外经济贸易部和省、自治区、直辖市和计划单列市、经济特区人民政府，以下统称审批机关）。 |
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| Article 9. A wholly foreign-owned enterprise applying for the establishment shall, according to the authorization for approval, obtain the consent of the departments concerned of foreign economic relations and trade in advance, if the products of such an enterprise involve the export licenses, export quotas, import licenses or are restricted for import by the State. | | 第九条 申请设立的外资企业，其产品涉及出口许可证、出口配额、进口许可证或者属于国家限制进口的，应当依照有关管理权限事先征得对外经济贸易部门的同意。 |
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| Article 10. Before applying for the establishment of a wholly foreign-owned enterprise, a foreign investor shall submit to the local people's government at county level or above where the enterprise will be located the report covering the following items: objective of the enterprise to be established; scope and scale of operation; products; technology and equipment to be adopted; the sale ratio of products in domestic and international markets; acreage and requirement of the land to be used; conditions and quantity of water required, electric power, coal, gas or other energy resources to be used, requirements for public facilities, etc. | | 第十条 外国投资者在提出设立外资企业的申请前，应当就下列事项向拟设立外资企业所在地的县级或者县级以上地方人民政府提交报告。报告内容包括：设立外资企业的宗旨；经营范围、规模；生产产品；使用的技术设备；产品在中国和国外市场的销售比例；用地面积及要求；需要用水、电、煤、煤气或者其他能源的条件及数量；对公共设施的要求等。 |
The local people's government at county level or above shall answer the foreign investor in written form within 30 days from the date of receiving the report submitted by the foreign investor. | |
县级或者县级以上地方人民政府应当在收到外国投资者提交的报告之日起三十天内以书面形式答复外国投资者。 |
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| Article 11. A foreign investor shall, through the local people's government at county level or above where the wholly foreign-owned enterprise will be established, submit the application for establishing the wholly foreign-owned enterprise with the following documents to the examination and approval authority: | | 第十一条 外国投资者设立外资企业，应当通过拟设立外资企业所在地的县级或者县级以上地方人民政府向审批机关提出申请，并报送下列文件： |
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| (1) Application for establishing a wholly foreign-owned enterprise; | | （一）设立外资企业申请书； |
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| (2) Feasibility study report; | | （二）可行性研究报告； |
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| (3) Articles of association of the enterprise; | | （三）外资企业章程； |
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| (4) List of legal representatives of the enterprise (or the candidates for the board of directors); | | （四）外资企业法定代表人（或者董事会人选）名单； |
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| (5) Documents of testimonial and financial credit of the foreign investors; | | （五）外国投资者的法律证明文件和资信证明文件； |
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| (6) Written reply of the local people's government at county level or above where the wholly foreign-owned enterprise will be established; | | （六）拟设立外资企业所在地的县级或者县级以上地方人民政府的书面答复； |
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| (7) List of goods and materials needed to be imported; | | （七）需要进口的物资清单； |
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| (8) Other documents needed to be submitted; | | （八）其他需要报送的文件。 |
The documents in the preceding items (1) and (3) shall be written in Chinese, while documents in items (2), (4) and (5) may be written in foreign languages with Chinese translation attached to. | |
前款（一）、（三）项文件必须用中文书写；（二）、（四）、（五）项文件可以用外文书写，但应当附中文译文。 |
Where two or more foreign investors jointly apply for establishing a wholly foreign-owned enterprise, they shall submit the duplicated of the contract signed between them to the examination and approval authority for the record. | |
两个或者两个以上外国投资者共同申请设立外资企业，应当将其签订的合同副本报送审批机关备案。 |
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| Article 12. The examination and approval authority shall decide whether to approve or disapprove the application for the establishment of a wholly foreign-owned enterprise within 90 days from the date of receiving all the documents. Should anything imperfect or inappropriate be found in the aforementioned documents, the examination and approval authority may demand a supplement or amendment to them within a limited period of time. | | 第十二条 审批机关应当在收到申请设立外资企业的全部文件之日起九十天内决定批准或者不批准。审批机关如果发现上述文件不齐备或者有不当之处，可以要求限期补报或者修改。 |
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| Article 13. After the application for establishing a wholly foreign-owned enterprise is approved by the examination and approval authority, the foreign investor shall, within 30 days from the date of receiving the certificate of approval, apply to the administrations for industry and commerce for registration and a business license. The date of issuance of the business license for a wholly foreign-owned enterprise shall be the date of its establishment. | | 第十三条 设立外资企业的申请经审批机关批准后，外国投资者应当在收到批准证书之日起三十天内向工商行政管理机关申请登记，领取营业执照。外资企业的营业执照签发日期，为该企业成立日期。 |
If the foreign investor fails to apply to the administrations for industry and commerce for registration after 30 days from the date of receiving the certificate of approval, the certificate of approval shall automatically become invalid. | |
外国投资者在收到批准证书之日起满三十天未向工商行政管理机关申请登记的，外资企业批准证书自动失效。 |
The enterprise shall go through the formalities for tax registration with the tax authority within 30 days of its establishment. | |
外资企业应当在企业成立之日起三十天内向税务机关办理税务登记。 |
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| Article 14. A foreign investor may entrust organizations specially serving for foreign-funded enterprises in China or other economic organizations to handle the matters stipulated in Article 9, Paragraph 1 of Article 10 and Article 11. A contract of mandate shall be signed between the foreign investor and the organizations above-mentioned. | | 第十四条 外国投资者可以委托中国的外商投资企业服务机构或者其他经济组织代为办理第九条、第十条第一款和第十一条规定事宜，但须签订委托合同。 |
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| Article 15. The application for establishing a wholly foreign-owned enterprise shall include the following items: | | 第十五条 设立外资企业的申请书应当包括下列内容： |
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| (1) Names, residence, places of registration of the foreign investors, and names, nationalities and titles of the legal representatives; | | （一）外国投资者的姓名或者名称、住所、注册地和法定代表人的姓名、国籍、职务； |
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| (2) Name and legal address of the wholly foreign-owned enterprise to be established; | | （二）拟设立外资企业的名称、住所； |
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| (3) Scope of operation, variety of products, and scale of production; | | （三）经营范围、产品品种和生产规模； |
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| (4) Total amount of investment, registered capital, source of funds, ways and time limit of contribution to the wholly foreign-owned enterprise to be established; | | （四）拟设立外资企业的投资总额、注册资本、资金来源、出资方式和期限； |
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| (5) Form of organization or mechanism and legal representative of the enterprise; | | （五）拟设立外资企业的组织形式和机构、法定代表人； |
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| (6) Main production equipment to be adopted and its present condition, production technologies, levels of the technologies and their source of supply; | | （六）采用的主要生产设备及其新旧程度、生产技术、工艺水平及其来源； |
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| (7) Districts for sale, ways and means of sales, and the ratio of products to be sold on the domestic and international markets; | | （七）产品的销售方向、地区和销售渠道、方式以及在中国和国外市场的销售比例； |
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| (8) Arrangements for revenues and expenditures of foreign currency; | | （八）外汇资金的收支安排； |
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| (9) Arrangements for staff and organization, employment, training, salaries and wages, welfare benefits, labour insurance, labour protection and other matters of staff and workers; | | （九）有关机构设置和人员编制，职工的招用、培训、工资、福利、保险、劳动保护等事项的安排； |
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| (10) possibility or degree of environmental pollution and the measures for solution; | | （十）可能造成环境污染的程度和解决措施； |
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| (11) The choice and acreage of the land to use; | | （十一）场地选择和用地面积； |
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| (12) Funds, energy and raw materials necessary for capital construction and production and the measures for solution; | | （十二）基本建设和生产经营所需资金、能源、原材料及其解决办法； |
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| (13) The progress schedule of project; | | （十三）项目实施的进度计划； |
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| (14) Term of operation of the enterprise to be established. | | （十四）拟设立外资企业的经营期限。 |
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| Article 16. Articles of association of a wholly foreign-owned enterprise shall include the following items: | | 第十六条 外资企业的章程应当包括下列内容： |
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| (1) Name and legal address of the enterprise; | | （一）名称及住所； |
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| (2) Objective and scope of operation; | | （二）宗旨、经营范围； |
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| (3) Total amount of investment, registered capital and time limit of contribution; | | （三）投资总额、注册资本、出资期限； |
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| (4) Form of organization; | | （四）组织形式； |
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| (5) Internal organizations and their functions of the enterprise, and rules for handling routine affairs, the responsibility and authority of legal representative, general manager, general engineer, general accountant and other high-ranking executive officers; | | （五）内部组织机构及其职权和议事规则，法定代表人以及总经理、总工程师、总会计师等人员的职责、权限； |
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| (6) Principles and systems governing finance, accounting and auditing; | | （六）财务、会计及审计的原则和制度； |
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| (7) Labour management; | | （七）劳动管理； |
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| (8) Duration, dissolution and liquidation of the enterprise; | | （八）经营期限、终止及清算； |
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| (9) Procedures for amendment of the articles of association. | | （九）章程的修改程序。 |
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| Article 17. The articles of association shall come into force after being approved by the examination and approval authority. The same applies in the event of amendments. | | 第十七条 外资企业的章程经审批机关批准后生效，修改时同。 |
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| Article 18. When a wholly foreign-owned enterprise is split up, merged with others or important changes taken place on the capital for some reasons, it shall apply to the examination and approval authority for approval with a certificate of verification provided by an accountant registered in China. And then registration procedures for changes shall be followed at the administrations for industry and commerce. | | 第十八条 外资企业的分立、合并或者由于其他原因导致资本发生重大变动，须经审批机关批准，并应当聘请中国的注册会计师验证和出具验资报告；经审批机关批准后，向工商行政管理机关办理变更登记手续。 |
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| CHAPTER III FORM OF ORGANIZATION AND REGISTERED CAPITAL | | 第三章 组织形式与注册资本 |
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| Article 19. A wholly foreign-owned enterprise shall take the form of a limited liability company. It may also take other forms of organization with approval. | | 第十九条 外资企业的组织形式为有限责任公司。经批准也可以为其他责任形式。 |
Where a wholly foreign-owned enterprise is a limited liability company, the foreign investor shall be liable to the enterprise within the limit of the capital subscribed by it. | |
外资企业为有限责任公司的，外国投资者对企业的责任以其认缴的出资额为限。 |
Where a wholly foreign-owned enterprise takes other forms of organization, the liability of the foreign investor to the enterprise shall be determined according to the Chinese laws and regulations. | |
外资企业为其他责任形式的，外国投资者对企业的责任适用中国法律、法规的规定。 |
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| Article 20. The total amount of investment of a wholly foreign-owned enterprise refers to the sum of funds for operating the enterprise, i.e. the sum total of capital construction funds and working capital necessary for reaching the production scale of the enterprise. | | 第二十条 外资企业的投资总额，是指开办外资企业所需资金总额，即按其生产规模需要投入的基本建设资金和生产流动资金的总和。 |
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| Article 21. The registered capital of a wholly foreign-owned enterprise refers to the total amount of capital registered at the administrations for industry and commerce when applying for the establishment of the enterprise, i.e. all the capital subscribed by the foreign investor. | | 第二十一条 外资企业的注册资本，是指为设立外资企业在工商行政管理机关登记的资本总额，即外国投资者认缴的全部出资额。 |
The registered capital of a wholly foreign-owned enterprise shall be appropriate to its business scale, and the ratio between its registered capital and total amount of investment shall be in conformity with the relevant provisions of China. | |
外资企业的注册资本要与其经营规模相适应，注册资本与投资总额的比例应当符合中国有关规定。 |
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| Article 22. A wholly foreign-owned enterprise shall not reduce its registered capital during its term of operation. | | 第二十二条 外资企业在经营期内不得减少其注册资本。 |
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| Article 23. Any increase or assignment of the registered capital of a wholly foreign-owned enterprise shall be approved by the examination and approval authority and then go through the procedures for alteration of registration with the administrations for industry and commerce. | | 第二十三条 外资企业注册资本的增加、转让，须经审批机关批准，并向工商行政管理机关办理变更登记手续。 |
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| Article 24. Where a wholly foreign-owned enterprise mortgages or assigns its property, or rights and interests, the enterprise shall submit it to the examination and approval authority for approval and then file it with the administrations for industry and commerce for the record. | | 第二十四条 外资企业将其财产或者权益对外抵押、转让，须经审批机关批准并向工商行政管理机关备案。 |
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Article 25. A legal representative of a wholly foreign-owned enterprise is a person in charge who exercises his functions and powers on behalf of the enterprise in line with the enterprise's articles of association.
．．．．．． | | 第二十五条 外资企业的法定代表人是依照其章程规定，代表外资企业行使职权的负责人。
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